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PRIDOBITEV PREVOZNEGA SREDSTVA IZ DRUGE DRŽAVE ČLANICE EU
(18.11.2025)
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mso-style-link:"Heading 3"; font-family:"Calibri Light","sans-serif"; font-weight:bold;} p.GLAVNINASLOV, li.GLAVNINASLOV, div.GLAVNINASLOV {mso-style-name:"GLAVNI NASLOV"; margin:0cm; margin-bottom:.0001pt; text-align:justify; text-autospace:none; font-size:12.0pt; font-family:"Arial","sans-serif"; color:black; font-weight:bold;} span.BodyText3Char {mso-style-name:"Body Text 3 Char"; mso-style-link:"Body Text 3"; font-family:"Calibri","sans-serif";} p.ZADEVA, li.ZADEVA, div.ZADEVA {mso-style-name:ZADEVA; margin-top:0cm; margin-right:0cm; margin-bottom:0cm; margin-left:3.0cm; margin-bottom:.0001pt; text-indent:-3.0cm; line-height:13.0pt; font-size:10.0pt; font-family:"Arial","sans-serif"; color:windowtext; font-weight:bold;} p.podpisi, li.podpisi, div.podpisi {mso-style-name:podpisi; margin:0cm; margin-bottom:.0001pt; line-height:13.0pt; font-size:10.0pt; font-family:"Arial","sans-serif"; color:windowtext;} p.DDVISNormal, li.DDVISNormal, div.DDVISNormal {mso-style-name:DDV_IS_Normal; mso-style-link:"DDV_IS_Normal Znak"; margin:0cm; margin-bottom:.0001pt; font-size:10.0pt; font-family:"Arial","sans-serif"; color:windowtext;} span.DDVISNormalZnak {mso-style-name:"DDV_IS_Normal Znak"; mso-style-link:DDV_IS_Normal; font-family:"Arial","sans-serif";} /* Page Definitions */ @page WordSection1 {size:595.3pt 841.9pt; margin:70.9pt 70.9pt 2.0cm 70.9pt;} div.WordSection1 {page:WordSection1;} /* List Definitions */ ol {margin-bottom:0cm;} ul {margin-bottom:0cm;} --> /*]]>*/ </style> </head> <body lang="SL" link="blue" vlink="purple" xml:lang="SL"> <div class="WordSection1"> <p style='text-align:justify'><strong><i><span style= 'font-size:12.0pt; font-family:"Arial","sans-serif";color:windowtext'> </span></i></strong></p> <p class="Default" style='text-align:justify'><b><span style= 'color:windowtext'>Pojasnilo FURS št. 0920-7191/2018-8 z dne 29. 4. 2019, dopolnitev št. 0920-7191/2018-19 z dne 20. 12. 2019, 06.12.2022, 14.12.2022, 12.04.2023, 16.05.2023, 04.08.2023, 21.05.2024, 22.11.2024 in</span></b> <b><span style= 'color:red'>03.07.2025</span></b> <b><span style= 'color:windowtext'>(datum objave).</span></b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> Sporočamo vam, da je z namenom preverjanja oddanega obrazca DDV-PPS oz. plačila DDV na portalu eDavkih na <a href= "https://edavki.durs.si/EdavkiPortal/OpenPortal/CommonPages/Documents/New_DDV_PPS_Razkritje.aspx" target="_blank">Vpogledi/Obrazci DDV</a> dodan nov vpogled <b>DDV-PPS – Razkritje/Razkritje podatkov o obrazcu DDV-PPS.</b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='color:#606060;background:#F6F6F6'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>Ta funkcionalnost omogoča preverjanje, ali je bil DDV za novo prevozno sredstvo, pridobljeno iz druge države članice, plačan oziroma ali je bil obrazec DDV-PPS za prevozno sredstvo (novo ali rabljeno), ki ob pridobitvi ni namenjeno nadaljnji prodaji in od katerega bo davčni zavezanec, identificiran za namene DDV obračunani DDV izkazal v obračunu DDV, predložen. Več o obveznosti predložitve obrazca DDV-PPS in plačilu DDV je dostopno na <a href= "https://www.fu.gov.si/poslovni_dogodki_podjetja/nakup_novih_prevoznih_sredstev_iz_drugih_drzav_clanic_eu/" target="_blank">naslednji povezavi</a>.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> Podatki o predloženih obrazcih DDV-PPS oz. plačilu DDV so na voljo za tiste obrazce DDV-PPS, ki so bili predloženi od 11. 1. 2019 dalje.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-autospace:none'> <span style='color:black'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>V nadaljevanju je pojasnjeno, v katerih primerih je pridobitev prevoznega sredstva predmet DDV, postopek predložitve obrazca DDV-PPS, obveznost registracijskega organa, da preveri, ali je bil za konkretno prevozno sredstvo predložen obrazec DDV-PPS in/ali plačan DDV in način preverjanja teh dejstev na eDavkih.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> Pravna podlaga:</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>- Zakon o davku na dodano vrednost - ZDDV-1;</p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:17.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-17.85pt'> - Pravilnik o izvajanju Zakona o davku na dodano vrednost – pravilnik.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <h3 style='margin:0cm;margin-bottom:.0001pt;text-align:justify'> <span style='font-size:12.0pt;font-family:"Arial","sans-serif"'>1 Splošno</span></h3> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>DDV se obračunava in plačuje v primeru pridobitve novih prevoznih sredstev, ki jih na ozemlju Slovenije opravi davčni zavezanec ali katera koli druga oseba, ki ni davčni zavezanec.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>DDV se obračunava in plačuje tudi v primeru pridobitve rabljenega prevoznega sredstva, ki ga na ozemlju Slovenije pridobi davčni zavezanec, identificiran za namene DDV, če ga pridobi od prodajalca, ki je identificiran za namene DDV v drugi državi članici, in ga je le ta dobavil pod pogoji, ki so enaki pogojem iz 1. točke 46. člena ZDDV-1.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> Davčni zavezanci morajo vedno prijaviti pridobitev prevoznega sredstva, razen če ni z DDV zakonodajo drugače določeno.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>Za prevozna sredstva se štejejo naslednja prevozna sredstva, namenjena za prevoz oseb ali blaga:</p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:17.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-17.85pt'> -<span style= 'font:7.0pt "Times New Roman"'> </span> kopenska motorna vozila s prostornino motorja nad 48 kubičnih centimetrov ali močjo motorja nad 7,2 kilovata;</p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:17.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-17.85pt'> -<span style= 'font:7.0pt "Times New Roman"'> </span> plovila, daljša od 7,5 metrov, razen plovil za plovbo na odprtem morju, ki prevažajo potnike za plačilo in plovil za namene opravljanja komercialne, industrijske ali ribiške dejavnosti ali za reševanje ali pomoč na morju ali za priobalni ribolov;</p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:17.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-17.85pt'> -<span style= 'font:7.0pt "Times New Roman"'> </span> zrakoplovi, katerih vzletna teža presega 1550 kilogramov, razen zrakoplovov, ki jih uporabljajo letalske družbe predvsem na mednarodnih poteh za plačilo.</p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:17.85pt;margin-bottom:.0001pt;text-align:justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>Za prevozna sredstva, ki se v skladu z navedenim ne štejejo za prevozna sredstva, se obrazca DDV-PPS ne predloži.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> Davčni organ lahko od davčnega zavezanca, ki opravi pridobitev prevoznega sredstva iz druge države članice, pred vpisom motornega vozila v evidenco davčnega organa, zahteva zavarovanje izpolnitve DDV obveznosti iz naslova pridobitve prevoznega sredstva.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <h3 style='margin:0cm;margin-bottom:.0001pt;text-align:justify'> <span lang="IT" style= 'font-size:12.0pt;font-family:"Arial","sans-serif"' xml:lang= "IT">2</span> <span style= 'font-size:12.0pt;font-family:"Arial","sans-serif"'>Pridobitev novega prevoznega sredstva v Sloveniji iz druge države članice</span></h3> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b> </b></p> <h3 style='margin:0cm;margin-bottom:.0001pt;text-align:justify'> <a name="_Toc5697770" id="_Toc5697770"><span style= 'font-size:12.0pt;font-family:"Arial","sans-serif"'>2.1 Nova prevozna sredstva, za katera je obvezna predložitev obrazca DDV-PPS</span></a></h3> <p class="MsoListParagraph" style= 'margin:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>DDV se vedno obračuna in plača od pridobitve novega prevoznega sredstva v Sloveniji.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> Prevozna sredstva se štejejo za <u>nova</u>, če je izpolnjen eden od naslednjih pogojev:</p> <p class="MsoListParagraph" style= 'margin-top:0cm;margin-right:0cm;margin-bottom: 0cm;margin-left:17.85pt;margin-bottom:.0001pt;text-align:justify;text-indent: -17.85pt'> -<span style= 'font:7.0pt "Times New Roman"'> </span> plovila in zrakoplovi so dobavljeni pred potekom treh mesecev po datumu, ko so bili prvič dani v uporabo, kopenska motorna vozila pa pred potekom šestih mesecev po datumu, ko so bila prvič dana v uporabo, in</p> <p class="MsoListParagraph" style= 'margin-top:0cm;margin-right:0cm;margin-bottom: 0cm;margin-left:17.85pt;margin-bottom:.0001pt;text-align:justify;text-indent: -17.85pt'> -<span style= 'font:7.0pt "Times New Roman"'> </span> da s kopenskimi motornimi vozili ni prevoženih več kot 6000 kilometrov, s plovili ni preplutih več kot 100 ur in z zrakoplovi ni preletenih več kot 40 ur.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>Šteje se, da so bila kopenska motorna vozila prvič dana v uporabo, ko:</p> <p class="MsoListParagraph" style= 'margin-top:0cm;margin-right:0cm;margin-bottom: 0cm;margin-left:17.85pt;margin-bottom:.0001pt;text-align:justify;text-indent: -17.85pt'> -<span style= 'font:7.0pt "Times New Roman"'> </span> se je vozilo prvič registriralo za cestno uporabo v eni od držav članic ali</p> <p class="MsoListParagraph" style= 'margin-top:0cm;margin-right:0cm;margin-bottom: 0cm;margin-left:17.85pt;margin-bottom:.0001pt;text-align:justify;text-indent: -17.85pt'> -<span style= 'font:7.0pt "Times New Roman"'> </span> je bilo vozilo dano na razpolago kupcu, če je bilo prepeljano iz države članice proizvajalca brez registracije za cestno uporabo v drugo državo članico ali</p> <p class="MsoListParagraph" style= 'margin-top:0cm;margin-right:0cm;margin-bottom: 0cm;margin-left:17.85pt;margin-bottom:.0001pt;text-align:justify;text-indent: -17.85pt'> -<span style= 'font:7.0pt "Times New Roman"'> </span> je proizvajalec ali njegov koncesionar vozilo uporabil za demonstracijo vozila, če je bilo vozilo prepeljano iz države članice proizvajalca brez registracije za cestno uporabo v drugo državo članico ali</p> <p class="MsoListParagraph" style= 'margin-top:0cm;margin-right:0cm;margin-bottom: 0cm;margin-left:17.85pt;margin-bottom:.0001pt;text-align:justify;text-indent: -17.85pt'> -<span style= 'font:7.0pt "Times New Roman"'> </span> je bil izdan račun, ki se nanaša na prvo dobavo, če davčni organ ne more ugotoviti nobene od okoliščin iz prejšnjih alinej.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>Šteje se, da so bila plovila in zrakoplovi prvič dana v uporabo, ko:</p> <p class="MsoListParagraph" style= 'margin-top:0cm;margin-right:0cm;margin-bottom: 0cm;margin-left:17.85pt;margin-bottom:.0001pt;text-align:justify;text-indent: -17.85pt'> -<span style= 'font:7.0pt "Times New Roman"'> </span> je proizvajalec dobavil plovilo ali zrakoplov prvemu kupcu ali</p> <p class="MsoListParagraph" style= 'margin-top:0cm;margin-right:0cm;margin-bottom: 0cm;margin-left:17.85pt;margin-bottom:.0001pt;text-align:justify;text-indent: -17.85pt'> -<span style= 'font:7.0pt "Times New Roman"'> </span> je bilo plovilo ali zrakoplov prvič dano na uporabo kupcu ali</p> <p class="MsoListParagraph" style= 'margin-top:0cm;margin-right:0cm;margin-bottom: 0cm;margin-left:17.85pt;margin-bottom:.0001pt;text-align:justify;text-indent: -17.85pt'> -<span style= 'font:7.0pt "Times New Roman"'> </span> je proizvajalec ali njegov koncesionar plovilo ali zrakoplov prvič uporabil za demonstracijo vozila ali</p> <p class="MsoListParagraph" style= 'margin-top:0cm;margin-right:0cm;margin-bottom: 0cm;margin-left:17.85pt;margin-bottom:.0001pt;text-align:justify;text-indent: -17.85pt'> -<span style= 'font:7.0pt "Times New Roman"'> </span> je bilo plovilo ali zrakoplov prvič registrirano za uporabo v eni od držav članic ali</p> <p class="MsoListParagraph" style= 'margin-top:0cm;margin-right:0cm;margin-bottom: 0cm;margin-left:17.85pt;margin-bottom:.0001pt;text-align:justify;text-indent: -17.85pt'> -<span style= 'font:7.0pt "Times New Roman"'> </span> je bil izdan račun, ki se nanaša na prvo dobavo, če davčni organ ne more ugotoviti nobene od okoliščin iz prejšnjih alinej.</p> <span style= 'font-size:12.0pt;font-family:"Arial","sans-serif"'><br clear="all" style='page-break-before:always' /></span> <p class="MsoListParagraph" style= 'margin:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <h3 style='margin:0cm;margin-bottom:.0001pt;text-align:justify'> <a name="_Toc5697771" id="_Toc5697771"><span lang="IT" style= 'font-size:12.0pt;font-family:"Arial","sans-serif"' xml:lang= "IT">2.</span></a><span style= 'font-size:12.0pt;font-family:"Arial","sans-serif"'>2 Davčni zavezanci in rok za predložitev obrazca DDV-PPS</span></h3> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> Pridobitev novega prevoznega sredstva je vedno predmet slovenskega DDV, ne glede na status pridobitelja, torej ne glede na to, ali je pridobitelj davčni zavezanec (ni pomembno, ali je identificiran za namene DDV ali ne) ali fizična oseba.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoListParagraph" style= 'margin:0cm;margin-bottom:.0001pt;text-align: justify'><b>2.2.1 Oseba, ki <u>ni</u> identificirana za namene DDV in pridobi novo prevozno sredstvo</b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> Oseba, ki ni identificirana za namene DDV in pridobi novo prevozno sredstvo, mora to pridobitev prijaviti davčnemu organu v 15 dneh od dneva pridobitve na obrazcu DDV-PPS v elektronski obliki prek sistema eDavki. Fizične osebe lahko predložijo obrazec DDV-PPS prek sistema eDavki s prijavo z uporabniškim imenom in geslom.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>DDV odmeri davčni organ.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <u>Brez dokazila o plačilu DDV se prevoznega sredstva, pridobljenega iz druge države članice, ne sme registrirati. Registracijski organ prek sistema eDavki preveri, ali je bil DDV plačan.</u></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoListParagraph" style= 'margin:0cm;margin-bottom:.0001pt;text-align: justify'><b>2.2.2 Oseba, ki <u>je</u> identificirana za namene DDV in ne pridobi novega prevoznega sredstva zaradi nadaljnje prodaje</b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> Oseba, ki je identificirana za namene DDV, mora pridobitev novega prevoznega sredstva, ki ni namenjeno nadaljnji prodaji, prijaviti davčnemu organu v 15 dneh od dneva pridobitve na obrazcu DDV-PPS v elektronski obliki prek sistema eDavki. DDV izkaže v obračunu DDV.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <u>Brez predložitve obrazca DDV-PPS se prevoznega sredstva, ki je pridobljeno iz druge države članice, ne sme registrirati. Registracijski organ prek sistema eDavki preveri, ali je bil obrazec DDV-PPS predložen.</u></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b> </b></p> <p class="MsoListParagraph" style= 'margin:0cm;margin-bottom:.0001pt;text-align: justify'><b>2.2.3 Oseba, ki <u>je</u> identificirana za namene DDV in pridobi novo prevozno sredstvo zaradi nadaljnje prodaje</b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b> </b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-autospace:none'> Davčni zavezanec, identificiran za namene DDV, ki pridobi novo prevozno sredstvo zaradi nadaljnje prodaje, obračuna DDV v skladu s splošno ureditvijo in izkaže DDV v obračunu DDV.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-autospace:none'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-autospace:none'> Obrazca DDV-PPS v tem primeru ni treba predložiti.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> Obrazec DDV-PPS je treba predložiti, če davčni zavezanci pri svojem poslovanju vozila kljub temu, da so bila namenjena nadaljnji prodaji, pozneje (po pridobitvi) registrirajo za udeležbo v prometu iz različnih vzrokov (promocijske aktivnosti, testna vozila,…). Davčni zavezanec lahko k obrazcu DDV-PPS predloži tudi prilogo z dokazili, kjer navede, da gre za oddajo obrazca v skladu s tretjim odstavkom 93.a člena ZDDV-1. <u>Registracija tudi v teh primerih ni možna brez predložitve obrazca DDV-PPS. Registracijski organ prek sistema eDavki preveri, ali je bil obrazec DDV-PPS predložen.</u></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <h3 style='margin:0cm;margin-bottom:.0001pt;text-align:justify'> <span style='font-size:12.0pt;font-family:"Arial","sans-serif"'>3 Pridobitev rabljenega prevoznega sredstva v Sloveniji iz druge države članice</span></h3> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b> </b></p> <h3 style='margin:0cm;margin-bottom:.0001pt;text-align:justify'> <a name="_Toc5697773" id="_Toc5697773"><span style= 'font-size:12.0pt;font-family:"Arial","sans-serif"'>3.1 Rabljena prevozna sredstva, za katera je obvezna predložitev obrazca DDV-PPS</span></a></h3> <p class="DDVISNormal" style='text-align:justify'><span style= 'font-size:12.0pt'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>DDV se v določenih primerih obračuna in plača od pridobitve rabljenega prevoznega sredstva.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b> </b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>Za rabljeno prevozno sredstvo se šteje prevozno sredstvo, ki izpolnjuje naslednje pogoje:</p> <p class="MsoListParagraph" style= 'margin-top:0cm;margin-right:0cm;margin-bottom: 0cm;margin-left:17.85pt;margin-bottom:.0001pt;text-align:justify;text-indent: -17.85pt'> -<span style= 'font:7.0pt "Times New Roman"'> </span> kopensko motorno vozilo je bilo dobavljeno po preteku šestih mesecev od datuma, ko je bilo prvič dano v uporabo, plovilo in zrakoplov pa po preteku treh mesecev od datuma, ko je bilo prvič dano v uporabo in</p> <p class="MsoListParagraph" style= 'margin-top:0cm;margin-right:0cm;margin-bottom: 0cm;margin-left:17.85pt;margin-bottom:.0001pt;text-align:justify;text-indent: -17.85pt'> -<span style= 'font:7.0pt "Times New Roman"'> </span> s kopenskim motornim vozilom je prevoženih več kot 6000 kilometrov, s plovilom preplutih več kot 100 ur in z zrakoplovom preletenih več kot 40 ur.</p> <p class="MsoListParagraph" style= 'margin:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoListParagraph" style= 'margin:0cm;margin-bottom:.0001pt;text-align: justify'>Oba pogoja morata biti kumulativno izpolnjena, da se prevozno sredstvo šteje za rabljeno.</p> <p class="MsoListParagraph" style= 'margin:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <h3 style='margin:0cm;margin-bottom:.0001pt;text-align:justify'> <a name="_Toc5697774" id="_Toc5697774"><span style= 'font-size:12.0pt;font-family:"Arial","sans-serif"'>3.2 Davčni zavezanci in rok za predložitev obrazca DDV-PPS</span></a></h3> <p class="DDVISNormal" style='text-align:justify'><span style= 'font-size:12.0pt'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> Pridobitev rabljenega prevoznega sredstva je predmet slovenskega DDV le v primeru, ko ga pridobi oseba, identificirana za namene DDV v Sloveniji, od prodajalca, ki je identificiran za namene DDV v drugi državi članici in je rabljeno prevozno sredstvo dobavil pod pogoji, ki so enaki pogojem iz 1. točke 46. člena ZDDV-1. Oseba, ki pridobi rabljeno prevozno sredstvo, izkaže DDV v obračunu DDV.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoListParagraph" style= 'margin:0cm;margin-bottom:.0001pt;text-align: justify'><b>3.2.1 Oseba, ki je identificirana za namene DDV in pridobi rabljeno prevozno sredstvo, ki ni namenjeno nadaljnji prodaji</b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> Oseba, ki je identificirana za namene DDV in pridobi rabljeno prevozno sredstvo, ki ni namenjeno nadaljnji prodaji, od prodajalca, ki je identificiran za namene DDV v drugi državi članici in je rabljeno prevozno sredstvo dobavil pod pogoji, ki so enaki pogojem iz 1. točke 46. člena ZDDV-1, prijavi pridobitev rabljenega prevoznega sredstva v 15 dneh od dneva pridobitve na obrazcu DDV-PPS v elektronski obliki prek sistema eDavki.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <u>Brez predložitve obrazca DDV-PPS se prevoznega sredstva, ki je pridobljeno iz druge države članice, ne sme registrirati. Registracijski organ prek sistema eDavki preveri, ali je bil obrazec DDV-PPS predložen.</u></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <u><span style='text-decoration:none'> </span></u></p> <p class="MsoListParagraph" style= 'margin:0cm;margin-bottom:.0001pt;text-align: justify'><b>3.2.2 Oseba, ki je identificirana za namene DDV in pridobi rabljeno prevozno sredstvo zaradi nadaljnje prodaje</b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> Oseba, ki je identificirana za namene DDV in pridobi rabljeno prevozno sredstvo zaradi nadaljnje prodaje, od prodajalca, ki je identificiran za namene DDV v drugi državi članici in je rabljeno prevozno sredstvo dobavil pod pogoji, ki so enaki pogojem iz 1. točke 46. člena ZDDV-1, ne predloži obrazca DDV-PPS.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>Ne glede na navedeno pa lahko davčni zavezanci pri svojem poslovanju vozila kljub temu, da so ob pridobitvi namenjena nadaljnji prodaji, pozneje registrirajo za udeležbo v prometu iz različnih vzrokov (promocijske aktivnosti, testna vozila,…). Davčni zavezanec lahko k obrazcu DDV-PPS predloži tudi prilogo z dokazili, kjer navede, da gre za oddajo obrazca v skladu s tretjim odstavkom 93.a člena ZDDV-1. <u>Registracija tudi v teh primerih ni možna brez predložitve obrazca DDV-PPS. Registracijski organ prek sistema eDavki preveri, ali je bil obrazec DDV-PPS predložen.</u></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b>3.3. Posebna ureditev za obdavčljive preprodajalce, po kateri se obdavčuje razlika v ceni</b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span lang="IT" xml:lang="IT"> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>V primeru pridobitve rabljenega prevoznega sredstva, pri kateri je uporabljena posebna ureditev za obdavčljive preprodajalce, se DDV, ki mora biti obračunan pri prodaji, ne sme izkazati na dokumentu o prodaji (npr. računu ali pogodbi). Na tem dokumentu pa mora biti navedena klavzula o uporabi posebne ureditve.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> Obrazca DDV-PPS se v teh primerih davčnemu organu ne predloži.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> Posebna ureditev za obdavčljive preprodajalce se ne more uporabiti v primeru pridobitve novega prevoznega sredstva.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='color:red'>Klavzule o uporabi posebne sheme:</span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <div align="center"> <table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="624" style= 'margin-left:.9pt;border-collapse:collapse'> <thead> <tr style='height:13.55pt'> <td width="48" valign="top" style= 'width:35.9pt;border:solid black 1.0pt; background:#D9D9D9;padding:.9pt 0cm 0cm .9pt;height:13.55pt'> <p class="MsoNormal"><b><span style= 'font-size:11.0pt;color:red'>DČ</span></b></p> </td> <td width="110" valign="top" style= 'width:82.3pt;border:solid black 1.0pt; border-left:none;background:#D9D9D9;padding:.9pt 0cm 0cm .9pt;height:13.55pt'> <p class="MsoNormal" style='margin-left:.2pt'><b><span style= 'font-size:11.0pt; color:red'>Posebna shema - členi</span></b></p> </td> <td width="164" valign="top" style= 'width:122.8pt;border:solid black 1.0pt; border-left:none;background:#D9D9D9;padding:.9pt 0cm 0cm .9pt;height:13.55pt'> <p class="MsoNormal" style='margin-left:.2pt'><b><span lang="IT" style='font-size:11.0pt;color:red' xml:lang="IT">Posebna shema - klavzula na računu</span></b></p> </td> <td width="161" valign="top" style= 'width:120.5pt;border:solid black 1.0pt; border-left:none;background:#D9D9D9;padding:.9pt 0cm 0cm .9pt;height:13.55pt'> <p class="MsoNormal" style='margin-left:.2pt'><b><span style= 'font-size:11.0pt; color:red'>Dobava znotraj skupnosti (členi)</span></b></p> </td> <td width="142" valign="top" style= 'width:106.3pt;border:solid black 1.0pt; border-left:none;background:#D9D9D9;padding:.9pt 0cm 0cm .9pt;height:13.55pt'> <p class="MsoNormal" style='margin-left:.2pt'><b><span style= 'font-size:11.0pt; color:red'>Dobava znotraj skupnosti - klavzula na računu</span></b></p> </td> </tr> <tr style='height:34.45pt'> <td width="48" valign="top" style= 'width:35.9pt;border:solid black 1.0pt; border-top:none;padding:.9pt 0cm 0cm .9pt;height:34.45pt'> <p class="MsoNormal"><span style= 'font-size:11.0pt;color:red'>AT</span></p> </td> <td width="110" valign="top" style= 'width:82.3pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:34.45pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>§ 24 VAT-Code</span></p> </td> <td width="164" valign="top" style= 'width:122.8pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:34.45pt'> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom: .45pt;margin-left:.2pt;text-align:justify'> <span style='font-size:11.0pt; color:red'>no exact wording but: margin-scheme needs to be mentioned(, e.g.</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom: .45pt;margin-left:.2pt'> <span style='font-size:11.0pt;color:red'>„works of art/special provision“,</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom: .45pt;margin-left:.2pt'> <span style='font-size:11.0pt;color:red'>„collector`s items and antiques/special provision“, or</span></p> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>„second-hand goods/special provision“)</span></p> </td> <td width="161" valign="top" style= 'width:120.5pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:34.45pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>Art. 7 of the Attendum to § 29 Abs. 8 VAT law</span></p> </td> <td width="142" valign="top" style= 'width:106.3pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:34.45pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>"steuerfreie innergemeinschaftliche Lieferung"/tax exempt intracommunity supply</span></p> </td> </tr> <tr style='height:13.75pt'> <td width="48" valign="top" style= 'width:35.9pt;border:solid black 1.0pt; border-top:none;padding:.9pt 0cm 0cm .9pt;height:13.75pt'> <p class="MsoNormal"><span style= 'font-size:11.0pt;color:red'>BE</span></p> </td> <td width="110" valign="top" style= 'width:82.3pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:13.75pt'> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom: .45pt;margin-left:.2pt'> <span style='font-size:11.0pt;color:red'>Hoofdstuk 9, bijzondere regelingen, artikel 58 § 4,</span></p> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>BTW wetboek</span></p> </td> <td width="164" valign="top" style= 'width:122.8pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:13.75pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>Bijzondere regeling - gebruikte goederen</span></p> </td> <td width="161" valign="top" style= 'width:120.5pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:13.75pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>Art 39bis, eerste lid, 1°, 3° en 4°, BTW wetboek</span></p> </td> <td width="142" valign="top" style= 'width:106.3pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:13.75pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>Aanschrijving nr. 2 dd. 02.01.1995, III. Werking van de bijzondere regeling, Facturering 25 van belastingheffing over de winstmarge</span></p> </td> </tr> <tr style='height:55.25pt'> <td width="48" valign="top" style= 'width:35.9pt;border:solid black 1.0pt; border-top:none;padding:.9pt 0cm 0cm .9pt;height:55.25pt'> <p class="MsoNormal"><span style= 'font-size:11.0pt;color:red'>BG</span></p> </td> <td width="110" valign="top" style= 'width:82.3pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:55.25pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>Article 143-151 of the Valued Added Tax Act</span></p> </td> <td width="164" valign="top" style= 'width:122.8pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:55.25pt'> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:4.05pt;margin-bottom: 12.0pt;margin-left:.2pt;text-align:justify'> <span style='font-size:11.0pt; color:red'>Article 148 of the Valued Added Tax Act- In the invoice and in the invoice notification the dealer shall indicate "regime of taxation of margin- second hand goods" (<i>BG- ??? ????????? ? ? ?????????? ??? ????????? ??????? ?????? "????? ?? ???????? ?? ?????- ????? ????? ????????")</i></span></p> </td> <td width="161" valign="top" style= 'width:120.5pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:55.25pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>Article 7 of the Valued Added Tax Act</span></p> </td> <td width="142" valign="top" style= 'width:106.3pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:55.25pt'> <p class="MsoNormal" style='margin-left:.2pt;line-height:115%'> <span style='font-size:11.0pt;line-height:115%;color:red'>Article 7 of the V?? Act- Intra comunity supply; Article 53(1) The intra-European Union supplies referred to in Article 7, shall be liable to tax at the zero rate.; Article 114 (4)- An invoice shall mandatorily state identification number for VAT purposes, where the recipient is registered in another Member State and the grounds for application of the</span></p> <p class="MsoNormal" style= 'margin-left:.2pt;text-align:justify;line-height: 115%'> <span style='font-size:11.0pt;line-height:115%;color:red'>zero rate. In such case, recorded in the invoice shall be "reverse charge", as well as the grounds for this. </span></p> <p class="MsoNormal" style='margin-left:.2pt'><i><span style= 'font-size:11.0pt; color:red'>(BG- ? ???? ?????? ??? ????????? ?? ?????? "??????? ???????????", ????? ? ??????????? ?? ????.</span></i> <span style= 'font-size:11.0pt;color:red'>)</span></p> </td> </tr> <tr style='height:20.65pt'> <td width="48" valign="top" style= 'width:35.9pt;border:solid black 1.0pt; border-top:none;padding:.9pt 0cm 0cm .9pt;height:20.65pt'> <p class="MsoNormal"><span style= 'font-size:11.0pt;color:red'>CY</span></p> </td> <td width="110" valign="top" style= 'width:82.3pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:20.65pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>Article 40, VAT Laws 2000-2013, 95(I)/2000 and NOTICE ΚΔΠ 36/2002</span></p> </td> <td width="164" valign="top" style= 'width:122.8pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:20.65pt'> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:.6pt;margin-bottom: 12.0pt;margin-left:.2pt'> <span style='font-size:11.0pt;color:red'>VAT has not been reclaimed or will be reclaimed in respect of this cars mentioned in the invoice. No VAT should been shown separetly on the invoice</span></p> </td> <td width="161" valign="top" style= 'width:120.5pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:20.65pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>Article 3Γ, VAT Laws 2000-2013, 95(I)/2000</span></p> </td> <td width="142" valign="top" style= 'width:106.3pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:20.65pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>Normal invoice but it should mention VAT number, name and address of the customer and Zero rated VAT. Also, declared on Reacap statements.</span></p> </td> </tr> <tr style='height:13.75pt'> <td width="48" valign="top" style= 'width:35.9pt;border:solid black 1.0pt; border-top:none;padding:.9pt 0cm 0cm .9pt;height:13.75pt'> <p class="MsoNormal"><span style= 'font-size:11.0pt;color:red'>CZ</span></p> </td> <td width="110" valign="top" style= 'width:82.3pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:13.75pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>Article 90 of the Act no.: 235/2004 Coll., on VAT as amended</span></p> </td> <td width="164" valign="top" style= 'width:122.8pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:13.75pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>zvláštní režim - použité zboží</span></p> </td> <td width="161" valign="top" style= 'width:120.5pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:13.75pt'> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom: .45pt;margin-left:.2pt'> <span style='font-size:11.0pt;color:red'>Article 64 of the Act no.: 235/2004 Coll., on</span></p> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>VAT as amended</span></p> </td> <td width="142" valign="top" style= 'width:106.3pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:13.75pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>§ 64 zákona č. 235/2004 Sb., o DPH, ve znění p. p.; článek 138 Směrnice Rady 2006/112/ES</span></p> </td> </tr> <tr style='height:55.25pt'> <td width="48" valign="top" style= 'width:35.9pt;border:solid black 1.0pt; border-top:none;padding:.9pt 0cm 0cm .9pt;height:55.25pt'> <p class="MsoNormal"><span style= 'font-size:11.0pt;color:red'>DE</span></p> </td> <td width="110" valign="top" style= 'width:82.3pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:55.25pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>§ 25a UStG (Umsatzsteuergesetz = German VAT law)</span></p> </td> <td width="164" valign="top" style= 'width:122.8pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:55.25pt'> <p class="MsoNormal" style='margin-left:.2pt;line-height:115%'> <span style='font-size:11.0pt;line-height:115%;color:red'>According to § 25a and § 14a (6) Satz 1 UStG the issuer of the invoice can use either German expressions or other expressions in other official languages according to Art. 226 number 14 of directive 2006/112/EC like:</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:23.8pt;margin-bottom: 12.0pt;margin-left:.2pt;line-height:115%'> <i><span style='font-size:11.0pt; line-height:115%;color:red'>in German: "Gebrauchtgegenstände/Sonderregelung" in English: "Margin scheme - Second-hand goods"</span></i></p> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>To only mention "Differenzbesteuerung" or "Margin scheme" is not enough.</span></p> </td> <td width="161" valign="top" style= 'width:120.5pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:55.25pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>§ 4 Nr. 1 b i.V.m. § 6a UStG</span></p> </td> <td width="142" valign="top" style= 'width:106.3pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:55.25pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>According to § 14 UStG the issuer of the invoice has to mention the intracommunity supply ("innergemeinschaftliche Lieferung").</span></p> </td> </tr> <tr style='height:13.75pt'> <td width="48" valign="top" style= 'width:35.9pt;border:solid black 1.0pt; border-top:none;padding:.9pt 0cm 0cm .9pt;height:13.75pt'> <p class="MsoNormal"><span style= 'font-size:11.0pt;color:red'>DK</span></p> </td> <td width="110" valign="top" style= 'width:82.3pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:13.75pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>§ 69 - § 71in the VAT law, chapter 17</span></p> </td> <td width="164" valign="top" style= 'width:122.8pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:13.75pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>"fortjenstmargenordningen - brugte genstande - køber har ikke fradrag for momsen"</span></p> </td> <td width="161" valign="top" style= 'width:120.5pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:13.75pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>VAT law § 34,1, 1-2</span></p> </td> <td width="142" valign="top" style= 'width:106.3pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:13.75pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>"no VAT" or other text with same meaning</span></p> </td> </tr> <tr style='height:13.75pt'> <td width="48" valign="top" style= 'width:35.9pt;border:solid black 1.0pt; border-top:none;padding:.9pt 0cm 0cm .9pt;height:13.75pt'> <p class="MsoNormal"><span style= 'font-size:11.0pt;color:red'>EE</span></p> </td> <td width="110" valign="top" style= 'width:82.3pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:13.75pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>Käibemaksuseadus (KMS) § 41 ja § 42</span></p> </td> <td width="164" valign="top" style= 'width:122.8pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:13.75pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>kasuminormi maksustamise kord – kasutatud kaubad</span></p> </td> <td width="161" valign="top" style= 'width:120.5pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:13.75pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>Käibemaksuseadus (KMS) § 15 lg 3 p 2</span></p> </td> <td width="142" valign="top" style= 'width:106.3pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:13.75pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>pöördmaksustamine, Käibemaksuseadus (KMS) § 15 lg 3 p 2 / Direktiiv 2006/112 Art 138</span></p> </td> </tr> <tr style='height:27.6pt'> <td width="48" valign="top" style= 'width:35.9pt;border:solid black 1.0pt; border-top:none;padding:.9pt 0cm 0cm .9pt;height:27.6pt'> <p class="MsoNormal"><span style= 'font-size:11.0pt;color:red'>EL</span></p> </td> <td width="110" valign="top" style= 'width:82.3pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:27.6pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>?ρθρο 45 του Κ?δικα Φ.Π.Α.</span></p> </td> <td width="164" valign="top" style= 'width:122.8pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:27.6pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>"Καθεστ?ς περιθωρ?ου-μεταχειρισμ?να αγαθ? ?ρθ.45 του κ?δ. Φ.Π.Α."</span></p> </td> <td width="161" valign="top" style= 'width:120.5pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:27.6pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>1. NEW means of transport: ?ρθρα 28 και 11 παρ. 4 του κ?δ. Φ.Π.Α. 2. USED means of transport: ?ρθρο 28 του κ?δ. Φ.Π.Α.</span></p> </td> <td width="142" valign="top" style= 'width:106.3pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:27.6pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>1. NEW means of transport: "απαλλ?σσεται απ? Φ.Π.Α.-ενδοκοινοτικ? παρ?δοση καινο?ργιου μεταφορικο? μ?σου, ?ρθρα 28 και 11 παρ.4 του κ?δ. Φ.Π.Α." - 2. USED means of transport: "απαλλ?σσεται απ? Φ.Π.Α., ?ρθρο 28 του κ?δ. Φ.Π.Α."</span></p> </td> </tr> <tr style='height:69.05pt'> <td width="48" valign="top" style= 'width:35.9pt;border:solid black 1.0pt; border-top:none;padding:.9pt 0cm 0cm .9pt;height:69.05pt'> <p class="MsoNormal"><span style= 'font-size:11.0pt;color:red'>ES</span></p> </td> <td width="110" valign="top" style= 'width:82.3pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:69.05pt'> <p class="MsoNormal" style='margin-left:.2pt;line-height:115%'> <span lang="IT" style='font-size:11.0pt;line-height:115%;color:red' xml:lang="IT">A: Artículos 135 - 139 Ley 37/1992, de 28 de diciembre, del Impuesto sobre el Valor Añadido. B: Artículos 50 - 51 Real Decreto 1624/1992, de 29 de diciembre, por el que se aprueba el</span></p> <p class="MsoNormal" style='margin-left:.2pt;line-height:115%'> <span lang="IT" style='font-size:11.0pt;line-height:115%;color:red' xml:lang="IT">Reglamento del Impuesto sobre el Valor Añadido. C: Artículo 6.1.o) Real Decreto 1619/2012, de 30 de noviembre, por el que se aprueba el</span></p> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>Reglamento por el que se regulan las obligaciones de facturación.</span></p> </td> <td width="164" valign="top" style= 'width:122.8pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:69.05pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>"Régimen especial de los bienes usados"</span></p> </td> <td width="161" valign="top" style= 'width:120.5pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:69.05pt'> <p class="MsoNormal" style='margin-left:.2pt;line-height:115%'> <span lang="IT" style='font-size:11.0pt;line-height:115%;color:red' xml:lang="IT">A: Artículo 25 Ley 37/1992, de 28 de diciembre, del Impuesto sobre el Valor</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:.45pt;margin-bottom: 12.0pt;margin-left:.2pt;line-height:115%'> <span lang="IT" style= 'font-size: 11.0pt;line-height:115%;color:red' xml:lang= "IT">Añadido. B: Artículo 13 Real Decreto 1624/1992, de 29 de diciembre, por el que se aprueba el Reglamento del Impuesto</span></p> <p class="MsoNormal" style='margin-left:.2pt'><span lang="IT" style='font-size: 11.0pt;color:red' xml:lang="IT">sobre el Valor Añadido. C: Artículo 6.1.j) Real Decreto 1619/2012, de 30 de noviembre, por el que se aprueba el Reglamento por el que se regulan las obligaciones de facturación.</span></p> </td> <td width="142" valign="top" style= 'width:106.3pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:69.05pt'> <p class="MsoNormal" style='margin-left:.2pt'><span lang="IT" style='font-size: 11.0pt;color:red' xml:lang="IT">Operación exenta en virtud del artículo 25 de la Ley 37/1992, de 28 de diciembre, del Impuesto sobre el Valor Añadido.</span></p> </td> </tr> <tr style='height:13.75pt'> <td width="48" valign="top" style= 'width:35.9pt;border:solid black 1.0pt; border-top:none;padding:.9pt 0cm 0cm .9pt;height:13.75pt'> <p class="MsoNormal"><span style= 'font-size:11.0pt;color:red'>FI</span></p> </td> <td width="110" valign="top" style= 'width:82.3pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:13.75pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'> Arvonlisäverolaki, Value Added Tax Act, Article 79 a §</span></p> </td> <td width="164" valign="top" style= 'width:122.8pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:13.75pt'> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom: .45pt;margin-left:.2pt'> <span style='font-size:11.0pt;color:red'>Voittomarginaali, käytetty tavara, AVL 79 a § (to be noticed:</span></p> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>variations exist in practise)</span></p> </td> <td width="161" valign="top" style= 'width:120.5pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:13.75pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'> Arvonlisäverolaki, Value Added Tax Act, Article 72 b §</span></p> </td> <td width="142" valign="top" style= 'width:106.3pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:13.75pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>ALV 0 %, Yhteisömyynti (VAT 0 % Intra Community supply)</span></p> </td> </tr> <tr style='height:41.4pt'> <td width="48" valign="top" style= 'width:35.9pt;border:solid black 1.0pt; border-top:none;padding:.9pt 0cm 0cm .9pt;height:41.4pt'> <p class="MsoNormal"><span style= 'font-size:11.0pt;color:red'>FR</span></p> </td> <td width="110" valign="top" style= 'width:82.3pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:41.4pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>Article 297 A CGI (Code Général des Impôts)</span></p> </td> <td width="164" valign="top" style= 'width:122.8pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:41.4pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>- TVA sur la marge - Régime des biens d'occasion - 7éme Directive</span></p> </td> <td width="161" valign="top" style= 'width:120.5pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:41.4pt'> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom: .45pt;margin-left:.2pt'> <span style='font-size:11.0pt;color:red'>- Exonération de TVA Article 262 Ter du CGI</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom: .45pt;margin-left:.2pt'> <span style='font-size:11.0pt;color:red'>(Code Général des Impots) -</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom: .45pt;margin-left:.2pt;text-align:justify'> <span style='font-size:11.0pt; color:red'>Exonération de TVA Article 298 sexies du CGI</span></p> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>(en cas de véhicule neuf)</span></p> </td> <td width="142" valign="top" style= 'width:106.3pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:41.4pt'> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom: .45pt;margin-left:.2pt'> <span style='font-size:11.0pt;color:red'>- Livraison intra communautaire (LIC) - Exonération de TVA ART. 262 ter du CGI</span></p> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>(Code Général des Impots) - Exonération de TVA Aarticle 298 sexies du CGI (en cas de véhicule neuf) - 6éme Directive</span></p> </td> </tr> <tr style='height:55.25pt'> <td width="48" valign="top" style= 'width:35.9pt;border:solid black 1.0pt; border-top:none;padding:.9pt 0cm 0cm .9pt;height:55.25pt'> <p class="MsoNormal"><span style= 'font-size:11.0pt;color:red'>HR</span></p> </td> <td width="110" valign="top" style= 'width:82.3pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:55.25pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>članak 95. Zakona o porezu na dodanu vrijednost (article 95. VAT Act)</span></p> </td> <td width="164" valign="top" style= 'width:122.8pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:55.25pt'> <p class="MsoNormal" style='margin-left:.2pt'><span lang="IT" style='font-size: 11.0pt;color:red' xml:lang="IT"> »posebni postupak oporezivanja marže – rabljena dobra«</span></p> </td> <td width="161" valign="top" style= 'width:120.5pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:55.25pt'> <p class="MsoNormal" style='margin-left:.2pt'><span lang="IT" style='font-size: 11.0pt;color:red' xml:lang="IT">članak 41. Zakona o porezu na dodanu vrijednost (article 41.</span> <span style= 'font-size:11.0pt;color:red'>VAT Act exemptions for supply of goods within the EU)</span></p> </td> <td width="142" valign="top" style= 'width:106.3pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:55.25pt'> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:.75pt;margin-bottom: 12.0pt;margin-left:.2pt'> <span style='font-size:11.0pt;color:red'>čl.79. st.3. Zakona o PDV-u A taxable person carrying out supplies of goods or services subject to exemptions shall make a reference on the invoice to the provisions of this Act stipulating the exemption or to the provisions of Article 10 of this Act, or he shall refer to the corresponding provisions of the Council Directive 2006/112/EC or make a reference indicating the exemption. In those cases, only the total consideration amount shall be indicated on the invoice, and not the information referred to in items 8, 9 and 10 of paragraph 1 of this Article.</span></p> </td> </tr> <tr style='height:20.6pt'> <td width="48" valign="top" style= 'width:35.9pt;border:solid black 1.0pt; border-top:none;padding:.9pt 0cm 0cm .9pt;height:20.6pt'> <p class="MsoNormal"><span style= 'font-size:11.0pt;color:red'>HU</span></p> </td> <td width="110" valign="top" style= 'width:82.3pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:20.6pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>Section 216, 217, 218 of Act CXXVII of 2007 on Value Added Tax</span></p> </td> <td width="164" valign="top" style= 'width:122.8pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:20.6pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>applied wording: „különbözet szerinti szabályozás - használt cikkek”/“margin scheme - second-hand goods” (where one of the special arrangements applicable to second-hand goods)</span></p> </td> <td width="161" valign="top" style= 'width:120.5pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:20.6pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>Section 89 of Act CXXVII of 2007 on Value Added Tax</span></p> </td> <td width="142" valign="top" style= 'width:106.3pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:20.6pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>applied wording: in the case of an exemption, reference to the applicable provision of law or to the VAT Directive, or any other reference indicating that the supply of goods or services is exempt (eg: 0%)</span></p> </td> </tr> <tr style='height:41.45pt'> <td width="48" valign="top" style= 'width:35.9pt;border:solid black 1.0pt; border-top:none;padding:.9pt 0cm 0cm .9pt;height:41.45pt'> <p class="MsoNormal"><span style= 'font-size:11.0pt;color:red'>IE</span></p> </td> <td width="110" valign="top" style= 'width:82.3pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:41.45pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>Section 87, Value-Added Tax Consolidation Act 2010</span></p> </td> <td width="164" valign="top" style= 'width:122.8pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:41.45pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>An invoice issued by an accountable dealer in respect of a supply under the margin scheme must not show VAT separately. Any such invoice should be clearly endorsed 'Margin Scheme’ - this invoice does not give the right to an input credit of VAT'.</span></p> </td> <td width="161" valign="top" style= 'width:120.5pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:41.45pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>S87 VATCA 2010 / Finance Act 2015 Provides that the margin scheme for 2<sup>nd</sup> hand goods may not be applied to cross border supplies of new means of transport within the EU.</span></p> </td> <td width="142" valign="top" style= 'width:106.3pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:41.45pt'> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:.55pt;margin-bottom: 12.0pt;margin-left:.2pt;line-height:115%'> <span style='font-size:11.0pt; line-height:115%;color:red'>Imports from other MS: Any VAT included in the price charged in the other Member State is not deductible and would not, as a general rule be shown separately on the</span></p> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>invoice. Exports to other MS: Irish VAT payable on sales under the margin scheme to persons (including accountable persons) to other MS. VAT is not shown separately on the sales invoice – 0% Reverse charge.</span></p> </td> </tr> <tr style='height:34.45pt'> <td width="48" valign="top" style= 'width:35.9pt;border:solid black 1.0pt; border-top:none;padding:.9pt 0cm 0cm .9pt;height:34.45pt'> <p class="MsoNormal"><span style= 'font-size:11.0pt;color:red'>IT</span></p> </td> <td width="110" valign="top" style= 'width:82.3pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:34.45pt'> <p class="MsoNormal" style='margin-left:.2pt;line-height:115%'> <span lang="IT" style='font-size:11.0pt;line-height:115%;color:red' xml:lang="IT">Art. 36 del Decreto Leggge 23 febbraio 1995 n. 41 convertito con Legge 22 marzo 1995 n. 85 (D.L.</span></p> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>41/1995).</span></p> </td> <td width="164" valign="top" style= 'width:122.8pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:34.45pt'> <p class="MsoNormal" style='margin-left:.2pt;line-height:115%'> <span style='font-size:11.0pt;line-height:115%;color:red'>On the invoice the dealer shall indicate "regime del margine - beni usati"; the reference to the Italian Law (art. 36 D.L. 41/1995) or to the European Law (artt. 311 e.ss. of the Council Directive</span></p> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>2006/112/EC of 28 novembre 2006) can be added, on a volountary basis.</span></p> </td> <td width="161" valign="top" style= 'width:120.5pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:34.45pt'> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom: .45pt;margin-left:.2pt'> <span lang="IT" style='font-size:11.0pt;color:red' xml:lang= "IT">Art. 41 del Decreto Legge 30 agosto 1993 n.</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom: .45pt;margin-left:.2pt;text-align:justify'> <span lang="IT" style='font-size: 11.0pt;color:red' xml:lang= "IT">331 convertito con Legge 29 ottobre 1993 n.</span></p> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>427 (D.L. 331/1993).</span></p> </td> <td width="142" valign="top" style= 'width:106.3pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:34.45pt'> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom: .45pt;margin-left:.2pt'> <span style='font-size:11.0pt;color:red'>On the invoice the dealer shall indicate "non imponibile"; the reference to the</span></p> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>European Law (art. 138 of the Council Directive 2006/112/EC of 28 novembre 2006) or to the Italian Law (art. 41 D.L. 331/1993) can be added, on a volountary basis.</span></p> </td> </tr> <tr style='height:34.45pt'> <td width="48" valign="top" style= 'width:35.9pt;border:solid black 1.0pt; border-top:none;padding:.9pt 0cm 0cm .9pt;height:34.45pt'> <p class="MsoNormal"><span style= 'font-size:11.0pt;color:red'>LT</span></p> </td> <td width="110" valign="top" style= 'width:82.3pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:34.45pt'> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom: .45pt;margin-left:.2pt'> <span style='font-size:11.0pt;color:red'>Law on Value Added Tax of the Republic of</span></p> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>Lithuania 05-03-2002 No. IX-751, Article No.106110</span></p> </td> <td width="164" valign="top" style= 'width:122.8pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:34.45pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'> „The margin scheme- in accordance with Section three Chapter XII of the Law on VAT“ or „The margin scheme- in accordance with Articles 106-110 of the Law on VAT“ or „The margin scheme- in accordance with Article 26a of the Sixth VAT Directive“ or „Supply under margin scheme”.</span></p> </td> <td width="161" valign="top" style= 'width:120.5pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:34.45pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>Article 49 of Law on VAT. Goods Supplied to Another Member State</span></p> </td> <td width="142" valign="top" style= 'width:106.3pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:34.45pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>IC supply under Artice 49; Prekiu tiekimas pagal PVM istatymo 49 straipsni</span></p> </td> </tr> <tr style='height:13.75pt'> <td width="48" valign="top" style= 'width:35.9pt;border:solid black 1.0pt; border-top:none;padding:.9pt 0cm 0cm .9pt;height:13.75pt'> <p class="MsoNormal"><span style= 'font-size:11.0pt;color:red'>LU</span></p> </td> <td width="110" valign="top" style= 'width:82.3pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:13.75pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>Article 56ter-1 loi Tva</span></p> </td> <td width="164" valign="top" style= 'width:122.8pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:13.75pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>application du régime particulier d'imposition de la marge bénéficiaire svt art. 56ter loi Tva</span></p> </td> <td width="161" valign="top" style= 'width:120.5pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:13.75pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>Article 43.1.d) loi Tva</span></p> </td> <td width="142" valign="top" style= 'width:106.3pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:13.75pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>livraison intracommunautaire art.43.1.d) loi Tva</span></p> </td> </tr> <tr style='height:27.6pt'> <td width="48" valign="top" style= 'width:35.9pt;border:solid black 1.0pt; border-top:none;padding:.9pt 0cm 0cm .9pt;height:27.6pt'> <p class="MsoNormal"><span style= 'font-size:11.0pt;color:red'>LV</span></p> </td> <td width="110" valign="top" style= 'width:82.3pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:27.6pt'> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom: .45pt;margin-left:.2pt'> <span style='font-size:11.0pt;color:red'>Value Added Tax Act, Article 138; Cabinet</span></p> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>03.01.2013 the provisions of No. 17 "Value Added Tax Act Application of Provisions" Article 183-194.</span></p> </td> <td width="164" valign="top" style= 'width:122.8pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:27.6pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>"margin scheme for second-hand goods"</span></p> </td> <td width="161" valign="top" style= 'width:120.5pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:27.6pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>Value-Added Tax Act, Article 43, Part Four; Directive 2006/112 EC Article 138, Item 1</span></p> </td> <td width="142" valign="top" style= 'width:106.3pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:27.6pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>If delivery within the 0 % rate, refers to the Value Added Tax Law Article 43 or Directive 2006/112 EC Article 138, Item 1</span></p> </td> </tr> <tr style='height:20.6pt'> <td width="48" valign="top" style= 'width:35.9pt;border:solid black 1.0pt; border-top:none;padding:.9pt 0cm 0cm .9pt;height:20.6pt'> <p class="MsoNormal"><span style= 'font-size:11.0pt;color:red'>NL</span></p> </td> <td width="110" valign="top" style= 'width:82.3pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:20.6pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>Hoofdstuk 5, Bijzondere regelingen, afdeling 5, article 28b - 28i, Wet op de omzetbelasting 1968</span></p> </td> <td width="164" valign="top" style= 'width:122.8pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:20.6pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>bijzondere regeling - gebruikte goederen</span></p> </td> <td width="161" valign="top" style= 'width:120.5pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:20.6pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>Article 1, a, Article 9, lid 2, b and tabel II, onderdeel a, post 6, Wet OB'68</span></p> </td> <td width="142" valign="top" style= 'width:106.3pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:20.6pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>tabel II, onderdeel a, post 6, Wet OB '68 or artikel 138, lid 1, Richtlijn 2006/112 (in any language)</span></p> </td> </tr> <tr style='height:20.6pt'> <td width="48" valign="top" style= 'width:35.9pt;border:solid black 1.0pt; border-top:none;padding:.9pt 0cm 0cm .9pt;height:20.6pt'> <p class="MsoNormal"><span style= 'font-size:11.0pt;color:red'>PL</span></p> </td> <td width="110" valign="top" style= 'width:82.3pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:20.6pt'> <p class="MsoNormal"><span style= 'font-size:11.0pt;color:red'> </span></p> </td> <td width="164" valign="top" style= 'width:122.8pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:20.6pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>invoice for VAT margin scheme should be marked “FAKTURA VAT MARŻA” and there is only total price on the invoices (without VAT, net price or provision)</span></p> </td> <td width="161" valign="top" style= 'width:120.5pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:20.6pt'> <p class="MsoNormal"><span style= 'font-size:11.0pt;color:red'> </span></p> </td> <td width="142" valign="top" style= 'width:106.3pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:20.6pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>There is nothing special text clause on invoices for IC supply. Only differences is that invoices is issued for EU taxpayer and price is with VAT rate 0%.</span></p> </td> </tr> <tr style='height:13.75pt'> <td width="48" valign="top" style= 'width:35.9pt;border:solid black 1.0pt; border-top:none;padding:.9pt 0cm 0cm .9pt;height:13.75pt'> <p class="MsoNormal"><span style= 'font-size:11.0pt;color:red'>PT</span></p> </td> <td width="110" valign="top" style= 'width:82.3pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:13.75pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>Decreto Lei n.º 199/96, de 18 Outubro - Special Tax Regime for Second-hand Goods</span></p> </td> <td width="164" valign="top" style= 'width:122.8pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:13.75pt'> <p class="MsoNormal" style='margin-left:.2pt'><span lang="IT" style='font-size: 11.0pt;color:red' xml:lang="IT">"Regime da margem de lucro – Bens em segunda-mão"</span></p> </td> <td width="161" valign="top" style= 'width:120.5pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:13.75pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>Article 14º of the VAT Regime on IntraCommunity Transactions - RITI</span></p> </td> <td width="142" valign="top" style= 'width:106.3pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:13.75pt'> <p class="MsoNormal" style='margin-left:.2pt'><span lang="IT" style='font-size: 11.0pt;color:red' xml:lang="IT">"Transmissão intracomunitária isenta - art. 14º RITI"</span></p> </td> </tr> <tr style='height:20.6pt'> <td width="48" valign="top" style= 'width:35.9pt;border:solid black 1.0pt; border-top:none;padding:.9pt 0cm 0cm .9pt;height:20.6pt'> <p class="MsoNormal"><span style= 'font-size:11.0pt;color:red'>RO</span></p> </td> <td width="110" valign="top" style= 'width:82.3pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:20.6pt'> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom: .45pt;margin-left:.2pt'> <span style='font-size:11.0pt;color:red'>Article no. 312 Law no. 227/2015 regarding Fiscal</span></p> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>Code</span></p> </td> <td width="164" valign="top" style= 'width:122.8pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:20.6pt'> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:.15pt;margin-bottom: 12.0pt;margin-left:.2pt'> <span style='font-size:11.0pt;color:red'>invoices for margin scheme should include „regimul-marjei – bunuri Second hand” – according to article 312 from Tax Code (RO: Cod Fiscal )</span></p> </td> <td width="161" valign="top" style= 'width:120.5pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:20.6pt'> <p class="MsoNormal" style='margin-left:.2pt;text-align:justify'> <span style='font-size:11.0pt;color:red'>Article 294 - Law no. 227/2015 regarding Fiscal Code</span></p> </td> <td width="142" valign="top" style= 'width:106.3pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:20.6pt'> <p class="MsoNormal" style='margin-left:.2pt'><span lang="IT" style='font-size: 11.0pt;color:red' xml:lang="IT">livrarea intracomunitara in baza articolului nr. 294 - Law 571/2013</span></p> </td> </tr> <tr style='height:20.6pt'> <td width="48" valign="top" style= 'width:35.9pt;border:solid black 1.0pt; border-top:none;padding:.9pt 0cm 0cm .9pt;height:20.6pt'> <p class="MsoNormal"><span style= 'font-size:11.0pt;color:red'>SE</span></p> </td> <td width="110" valign="top" style= 'width:82.3pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:20.6pt'> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom: .45pt;margin-left:.2pt'> <span style='font-size:11.0pt;color:red'>9a kap. Mervärdesskattelagen (ML 1994:200)/</span></p> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>20 kap. from 2023-07-01</span></p> </td> <td width="164" valign="top" style= 'width:122.8pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:20.6pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>"Vinstmarginalbeskattning för begagnade varor" "VMB"</span></p> </td> <td width="161" valign="top" style= 'width:120.5pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:20.6pt'> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom: .45pt;margin-left:.2pt'> <span style='font-size:11.0pt;color:red'>3 kap. 30 a § Mervärdesskattelagen (ML</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom: .45pt;margin-left:.2pt'> <span style='font-size:11.0pt;color:red'>1994:200)/</span></p> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>10 kap. 42 § from 2023-07-01</span></p> </td> <td width="142" valign="top" style= 'width:106.3pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:20.6pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>"Momsfri EU-leverans" and reference to SE VAT-legislation or VAT-directive</span></p> </td> </tr> <tr style='height:75.85pt'> <td width="48" valign="top" style= 'width:35.9pt;border:solid black 1.0pt; border-top:none;padding:.9pt 0cm 0cm .9pt;height:75.85pt'> <p class="MsoNormal"><span style= 'font-size:11.0pt;color:red'>SI</span></p> </td> <td width="110" valign="top" style= 'width:82.3pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:75.85pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>Articles 102., 103., 104. and 110 of VAT Act.</span></p> </td> <td width="164" valign="top" style= 'width:122.8pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:75.85pt'> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:45.7pt;margin-bottom: 6.6pt;margin-left:.2pt;line-height:115%'> <span style='font-size:11.0pt; line-height:115%;color:red'>»Posebna ureditev – rabljeno blago. »Margin scheme – Second-hand goods«.</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom: .45pt;margin-left:.2pt'> <span style='font-size:11.0pt;color:red'>or:</span></p> <p class="MsoNormal" style='margin-left:.2pt;line-height:115%'> <span style='font-size:11.0pt;line-height:115%;color:red'>»DDV je obračunan od razlike v ceni po 1. odstavku 104. člena ZDDV-1 in ni izkazan na računu po 110. členu ZDDV-1.</span></p> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>VAT is charged on margin scheme according to parag. 1 of Article 104 of VAT Act and is not indicated on the invoice according to Article 110 of the VAT Act. </span></p> </td> <td width="161" valign="top" style= 'width:120.5pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:75.85pt'> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom: .45pt;margin-left:.2pt'> <span style='font-size:11.0pt;color:red'>Article 46 of VAT Act <b>or</b></span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom: .45pt;margin-left:.2pt'> <span style='font-size:11.0pt;color:red'>Article 138(1) of Council Directive</span></p> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>2006/112/EC</span></p> </td> <td width="142" valign="top" style= 'width:106.3pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:75.85pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>Oproščeno plačila DDV po 1. točki 46. člena ZDDV-1 ali oproščeno plačila DDV po prvem odstavku 138. člena Direktive Sveta 2006/112/ES. VAT exempt under point 1 of Article 46 of VAT Act. or VAT exempt under first paragraph of Article 138 of Council Directive 2006/112/EC.</span></p> </td> </tr> <tr style='height:82.25pt'> <td width="48" valign="top" style= 'width:35.9pt;border:solid black 1.0pt; border-top:none;padding:.9pt 0cm 0cm .9pt;height:82.25pt'> <p class="MsoNormal"><span style= 'font-size:11.0pt;color:red'>SK</span></p> </td> <td width="110" valign="top" style= 'width:82.3pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:82.25pt'> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>§ 66 Act No. 222/2004 Coll. ON VALUE ADDED TAX as amended</span></p> </td> <td width="164" valign="top" style= 'width:122.8pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:82.25pt'> <p class="MsoNormal" style='margin-bottom:.45pt'><span style= 'font-size:11.0pt; color:red'>Margin taxation adjustment - second hand goods; if type of the </span></p> <p class="MsoNormal" style='margin-bottom:.45pt'><span style= 'font-size:11.0pt; color:red'>goods are included in § 66 Act. (§ 74 par. 1 n) Act No. 222/2004</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:45.7pt;margin-bottom: 6.6pt;margin-left:.2pt;line-height:115%'> <span style='font-size:11.0pt; line-height:115%;color:red'>Coll. ON VALUE ADDED TAX as amended)</span></p> </td> <td width="161" valign="top" style= 'width:120.5pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:82.25pt'> <p class="MsoNormal" style='margin-bottom:.45pt'><span style= 'font-size:11.0pt; color:red'>Tax Exemption § 43 Act No. 222/2004 Coll.</span></p> <p class="MsoNormal" style='margin-bottom:.45pt'><span style= 'font-size:11.0pt; color:red'>ON VALUE ADDED TAX as amended.</span></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom: .45pt;margin-left:.2pt'> <span style='font-size:11.0pt;color:red'>However, pursuant to §66(15), the provisions of §43 do not apply to the supply of secondhand goods (if such goods include cars), works of art, antiques, for which special arrangements for the application of tax under § 66 of the VAT Act apply. </span></p> </td> <td width="142" valign="top" style= 'width:106.3pt;border-top:none;border-left: none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt; padding:.9pt 0cm 0cm .9pt;height:82.25pt'> <p class="MsoNormal" style='line-height:115%'><span style= 'font-size:11.0pt; line-height:115%;color:red'>An invoice issued by taxable person according to par. 72 must contain information concerning tax rate or exemption from VAT, in case the goods are tax exempted , the reference to VAT Act or Council Directive 2006/112/EC of 28 November 2006 or comment " supply is VAT exempted " (74 par. 1 h) Act No. 222/2004 Coll. ON VALUE ADDED TAX as amended). In the case of application of the special arrangement under §</span></p> <p class="MsoNormal" style='margin-left:.2pt'><span style= 'font-size:11.0pt; color:red'>66 of the VAT Act, the invoice must contain verbal information within the meaning of §74(1)(n) of the VAT Act, depending on the goods to which the special arrangement under §66 applies. Under §66(11), the trader may decide to apply the normal tax regime for the supply of second-hand goods by applying the tax within the meaning of §22 of the VAT Act, in which case the trader may deduct the tax applied to the goods.</span></p> </td> </tr> </thead> </table> </div> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <b><span style= 'font-size:12.0pt;font-family:"Arial","sans-serif"'><br clear="all" style='page-break-before:always' /></span></b> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b>3.3. Kazenske določbe</b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b> </b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-autospace:none'> Če davčni zavezanec ne prijavi davčnemu organu pridobitve prevoznega sredstva ali ne prijavi pridobitve prevoznega sredstva v predpisanem roku ali ne prijavi pridobitve prevoznega sredstva na predpisan način, se kaznuje za prekršek:</p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:18.0pt;margin-bottom:.0001pt;text-align:justify;text-autospace: none'> </p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:18.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-18.0pt; text-autospace:none'> <span style='font-family:"Calibri","sans-serif"'>-<span style= 'font:7.0pt "Times New Roman"'> </span></span> z globo od 1.200 do 15.000 eurov pravna oseba, če se pravna oseba po zakonu, ki ureja gospodarske družbe, šteje za srednjo ali veliko gospodarsko družbo, pa z globo od 3.200 do 30.000 eurov;</p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:.5pt;margin-bottom:0cm; margin-left:18.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-18.0pt'> <span style='font-family:"Calibri","sans-serif"'>-<span style= 'font:7.0pt "Times New Roman"'> </span></span> z globo od 600 do 4.000 eurov odgovorna oseba pravne osebe, če se pravna oseba po zakonu, ki ureja gospodarske družbe, šteje za srednjo ali veliko gospodarsko družbo, pa se odgovorna oseba pravne osebe kaznuje z globo od 800 do 4.000 eurov;</p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:.5pt;margin-bottom:0cm; margin-left:18.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-18.0pt'> <span style='font-family:"Calibri","sans-serif"'>-<span style= 'font:7.0pt "Times New Roman"'> </span></span> z globo od 800 do 10.000 eurov samostojni podjetnik posameznik ali posameznik, ki samostojno opravlja dejavnost;</p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:.5pt;margin-bottom:0cm; margin-left:18.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-18.0pt'> <span style='font-family:"Calibri","sans-serif"'>-<span style= 'font:7.0pt "Times New Roman"'> </span></span> z globo od 400 do 4.000 eurov odgovorna oseba samostojnega podjetnika posameznika ali odgovorna oseba posameznika, ki samostojno opravlja dejavnost;</p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:.5pt;margin-bottom:0cm; margin-left:18.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-18.0pt'> <span style='font-family:"Calibri","sans-serif"'>-<span style= 'font:7.0pt "Times New Roman"'> </span></span> z globo od 250 do 400 eurov posameznik, ki stori prekršek iz prvega odstavka.</p> <p class="MsoListParagraph" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:justify'> </p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:.5pt;margin-bottom:0cm; margin-left:0cm;margin-bottom:.0001pt;text-align:justify'> Organ, pristojen za registracijo, oziroma za registracijo vozil pooblaščena organizacija prevoznega sredstva davčnega zavezanca ne sme registrirati brez dokazila o prijavi pridobitve davčnemu organu oziroma brez dokazila o plačilu DDV. Če ravna v nasprotju z navedenim, veljajo globe v razponu, ki so navedene zgoraj.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <h3 style='margin:0cm;margin-bottom:.0001pt;text-align:justify'> <span style='font-size:12.0pt;font-family:"Arial","sans-serif"'>4 Obrazec DDV-PPS</span></h3> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> Obrazec DDV-PPS je sestavljen iz:</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:18.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-18.0pt'> -<span style= 'font:7.0pt "Times New Roman"'> </span> podatka o načinu obračuna DDV,</p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:5.25pt;margin-bottom:.0001pt;text-align:justify'> </p> <p class="MsoNormal" align="center" style= 'margin-top:0cm;margin-right:0cm; margin-bottom:0cm;margin-left:5.25pt;margin-bottom:.0001pt;text-align:center'> <img border="0" width="605" height="116" src= "http://www.davkoplacevalci.com/files/attachment_images/ea315979334f6c75de9a5e02a61772e9_image001.jpg" /></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:18.0pt;margin-bottom:.0001pt;text-align:justify'> </p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:18.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-18.0pt'> -<span style= 'font:7.0pt "Times New Roman"'> </span> splošnih podatkov o vlagatelju,</p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:5.25pt;margin-bottom:.0001pt;text-align:justify'> </p> <p class="MsoNormal" align="center" style= 'margin-top:0cm;margin-right:0cm; margin-bottom:0cm;margin-left:7.1pt;margin-bottom:.0001pt;text-align:center'> <img border="0" width="604" height="173" src= "http://www.davkoplacevalci.com/files/attachment_images/ea315979334f6c75de9a5e02a61772e9_image002.jpg" /></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:18.0pt;margin-bottom:.0001pt;text-align:justify'> </p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:18.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-18.0pt'> -<span style= 'font:7.0pt "Times New Roman"'> </span> podatkov o dobavitelju iz druge države članice,</p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:18.0pt;margin-bottom:.0001pt;text-align:justify'> </p> <p class="MsoNormal" align="center" style= 'margin-top:0cm;margin-right:0cm; margin-bottom:0cm;margin-left:14.2pt;margin-bottom:.0001pt;text-align:center'> <img border="0" width="604" height="196" src= "http://www.davkoplacevalci.com/files/attachment_images/ea315979334f6c75de9a5e02a61772e9_image003.jpg" /></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:18.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-18.0pt'> -<span style= 'font:7.0pt "Times New Roman"'> </span> podatkov o prevoznem sredstvu in vrednosti prevoznega sredstva,</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" align="center" style= 'margin-top:0cm;margin-right:0cm; margin-bottom:0cm;margin-left:14.2pt;margin-bottom:.0001pt;text-align:center'> <img border="0" width="604" height="355" src= "http://www.davkoplacevalci.com/files/attachment_images/ea315979334f6c75de9a5e02a61772e9_image004.jpg" /></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:18.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-18.0pt'> -<span style= 'font:7.0pt "Times New Roman"'> </span> podatkov o dodanih prilogah.</p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:18.0pt;margin-bottom:.0001pt;text-align:justify'> </p> <h3 align="center" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:center'> <span style= 'font-size:12.0pt;font-family:"Arial","sans-serif"'><img border="0" width="604" height="167" src= "http://www.davkoplacevalci.com/files/attachment_images/ea315979334f6c75de9a5e02a61772e9_image005.jpg" /></span></h3> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span lang="IT" xml:lang="IT"> </span></p> <h3 style='margin:0cm;margin-bottom:.0001pt;text-align:justify'> <span style='font-size:12.0pt;font-family:"Arial","sans-serif"'>4.1 Način obračuna 1 – Odmera pri davčnem organu</span></h3> <p class="DDVISNormal" style='text-align:justify'><span style= 'font-size:12.0pt'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>Način obračuna 1 - Odmera pri davčnem organu se uporablja, kadar oseba, ki ni identificirana za namene DDV, pridobi novo prevozno sredstvo.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> Davčni organ davčnemu zavezancu z odločbo odmeri DDV. Odmerjeni davek je treba plačati v 30 dneh od vročitve odločbe. <u>Brez dokazila o plačilu DDV se prevoznega sredstva, pridobljenega iz druge države članice, ne sme registrirati. Registracijski organ prek sistema eDavki preveri, ali je bil DDV od pridobitve konkretnega novega prevoznega sredstva plačan.</u></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <u><span style='text-decoration:none'> </span></u></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>Kadar oseba, ki ni identificirana za namene DDV, označi način obračuna 2 - Obračun DDV na podlagi obračuna, se že na eDavkih izpiše opozorilo (kritična napaka): »Ker na datum pridobitve niste registirani za DDV, morate v polju 'Način obračuna' izbrati '1 - Odmera DDV pri davčnem organu'«. Dokumenta s kritičnimi napakami se ne more vložiti.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> Pridobitve prevoznih sredstev iz 3. člena Zakona o davku na motorna vozila - ZDMV so tudi predmet obdavčitve z davkom na motorna vozila. Več v zvezi z obveznostjo obračuna DMV je dostopno na <a href="https://www.superdavki.com/article/22996/ref_cat/45" target="_top">naslednji povezavi</a>.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <h3 style='margin:0cm;margin-bottom:.0001pt;text-align:justify'> <a name="_Toc5697777" id="_Toc5697777"><span style= 'font-size:12.0pt;font-family:"Arial","sans-serif"'>4.2 Način obračuna 2 – Obračun DDV na podlagi obračuna</span></a></h3> <p class="DDVISNormal" style='text-align:justify'><span style= 'font-size:12.0pt'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>Način obračuna 2 - Obračun DDV na podlagi obračuna se uporablja, kadar oseba, ki je identificirana za namene DDV, pridobi novo ali rabljeno prevozno sredstvo, ki <u>ni</u> namenjeno nadaljnji prodaji.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <u>Davčni zavezanec DDV izkaže v obračunu DDV.</u> <u>Registracijski organ prek sistema eDavki preveri, ali je bil obrazec DDV-PPS za konkretno prevozno sredstvo predložen. Brez predložitve obrazca DDV-PPS se prevoznega sredstva, ki je pridobljeno iz druge države članice, ne sme registrirati.</u></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>Če oseba, ki je identificirana za namene DDV, označi način obračuna 1 - Odmera pri davčnem organu, se na eDavkih izpiše opozorilo (kritična napaka), da je treba izbrati način obračuna 2, saj je oseba identificirana za namene DDV. Dokumenta s kritičnimi napakami se ne more vložiti.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>V primeru pridobitve prevoznega sredstva, kjer je znan podatek o številu prevoženih kilometrov/preplutih oz. preletenih ur, je »datum prve uporabe« obvezen podatek.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> Pridobitve prevoznih sredstev iz 3. člena Zakona o davku na motorna vozila - ZDMV so tudi predmet obdavčitve z davkom na motorna vozila. Več v zvezi z obveznostjo obračuna DMV je dostopno na <a href="https://www.superdavki.com/article/22996/ref_cat/45" target="_top">naslednji povezavi.</a></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <h3 style='margin:0cm;margin-bottom:.0001pt;text-align:justify'> <a name="_Toc5697778" id="_Toc5697778"><span style= 'font-size:12.0pt;font-family:"Arial","sans-serif"'>5 Popravki predloženih obrazcev DDV-PPS</span></a></h3> <p class="DDVISNormal" style='text-align:justify'><span style= 'font-size:12.0pt'> </span></p> <p class="DDVISNormal" style='text-align:justify'><span style= 'font-size:12.0pt'>Če davčni zavezanec ugotovi, da je v že oddanem obrazcu DDV-PPS storil napako, predloži popravek</span></p> <p class="DDVISNormal" style= 'margin-left:18.0pt;text-align:justify;text-indent: -18.0pt;line-height:13.0pt'> <span style='font-size:12.0pt'>-<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt'>če</span> <span style= 'font-size:12.0pt'>je v obrazcu DDV-PPS izbran <u>način obračuna 1</u> - Odmera pri davčnem organu, davčni organ DDV odmeri na podlagi podatkov iz popravljenega obrazca DDV-PPS, ki ga davčni zavezanec predloži <u>kot</u></span> <u><span style= 'font-size:12.0pt'>prilogo k obrazcu (NF-Priloga)</span></u><span style='font-size:12.0pt'>.</span></p> <p class="DDVISNormal" style= 'text-align:justify;line-height:13.0pt'><span style= 'font-size:12.0pt'> </span></p> <p class="DDVISNormal" style= 'margin-left:18.0pt;text-align:justify;text-indent: -18.0pt;line-height:13.0pt'> <span style='font-size:12.0pt'>-<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt'>Če</span> <span style= 'font-size:12.0pt'>je v obrazcu DDV-PPS izbran <u>način obračuna 2</u> - Obračun DDV na podlagi obračuna, mora davčni zavezanec izvesti tudi ustrezen popravek obračunanega DDV v obračunu DDV, če se na podlagi popravka obrazca spremeni višina obračunanega DDV. Davčni zavezanec predloži popravek obrazca DDV-PPS <u>kot NF-LD, pod opis izbere »Drugo« ter navede</u></span><u><span style= 'font-size:12.0pt'>, da gre za popravek že predloženega obrazca DDV-PPS.</span></u></p> <p class="DDVISNormal" style='text-align:justify'><span style= 'font-size:12.0pt'> </span></p> <h3 style='margin:0cm;margin-bottom:.0001pt;text-align:justify'> <span style='font-size:12.0pt;font-family:"Arial","sans-serif"'>6 Preverjanje predložitve obrazca DDV-PPS in/ali plačila DDV na eDavkih</span></h3> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>Brez dokazila o plačilu DDV in/ali brez predložitve obrazca DDV-PPS se prevoznega sredstva, pridobljenega iz druge države članice, ne sme registrirati. Na eDavkih je vzpostavljen spletni servis, ki registracijskemu organu omogoča preveritev, ali je bil DDV od pridobitve prevoznega sredstva pri izbranem načinu obračuna 1 – Odmera pri davčnem organu plačan oziroma ali je bil obrazec DDV-PPS pri izbranem načinu obračuna 2 – Obračun DDV na podlagi obračuna predložen. Finančni urad ne izdaja potrdila o plačilu DDV oz. predložitvi obrazca DDV-PPS.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>Na eDavkih je na <a href= "https://edavki.durs.si/EdavkiPortal/OpenPortal/CommonPages/Opdynp/PageC.aspx?category=pripomocki" target="_blank">Vpogledi/Obrazci DDV</a> vpogled <b>DDV-PPS – Razkritje/Razkritje podatkov o obrazcu DDV-PPS.</b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b> </b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> Potrdilo o plačilu DDV/predložitvi obrazca DDV-PPS je možno tudi izvoziti v PDF.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" align="center" style= 'margin-top:0cm;margin-right:0cm; margin-bottom:0cm;margin-left:14.2pt;margin-bottom:.0001pt;text-align:center'> <img border="0" width="604" height="420" src= "http://www.davkoplacevalci.com/files/attachment_images/ea315979334f6c75de9a5e02a61772e9_image006.jpg" /></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" align="center" style= 'margin-top:0cm;margin-right:0cm; margin-bottom:0cm;margin-left:14.2pt;margin-bottom:.0001pt;text-align:center'> <img border="0" width="604" height="255" src= "http://www.davkoplacevalci.com/files/attachment_images/ea315979334f6c75de9a5e02a61772e9_image007.jpg" /></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>Na podlagi vpisane VIN številke so odgovori na poizvedbo lahko naslednji:</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>a) če je v obrazcu DDV-PPS označen način obračuna 1 – Odmera pri davčnem organu (oseba, ki pridobi prevozno sredstvo, ni identificirana za namene DDV), sta možna odgovora:</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:36.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-18.0pt'> <span style='font-family:Symbol'>-<span style= 'font:7.0pt "Times New Roman"'> </span></span> <i>''Za vozilo z vpisano VIN številko »VIN« je bil obrazec DDV-PPS predložen dne xx.xx.xxxx. Davek na dodano vrednost (DDV) je bil plačan dne xx.xx.xxxx.''</i></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>V tem primeru registracijski organ novo prevozno sredstvo lahko registrira.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:36.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-18.0pt'> <span style='font-family:Symbol'>-<span style= 'font:7.0pt "Times New Roman"'> </span></span> <i>''Za vozilo z vpisano VIN številko »VIN« je bil obrazec DDV-PPS predložen dne xx.xx.xxxx. Davek na dodano vrednost (DDV) še ni bil plačan.''</i></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>V tem primeru registracijski organ novega prevoznega sredstva še ne sme registrirati.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>b) Če je v obrazcu DDV-PPS označen način obračuna 2 – Obračun DDV na podlagi obračuna (oseba, ki pridobi prevozno sredstvo, ki ni namenjeno nadaljnji prodaji, je identificirana za namene DDV):</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <i>''Za vozilo z vpisano VIN številko »VIN« je bil obrazec DDV-PPS predložen dne xx.xx.xxxx. Davčni zavezanec bo obveznost za DDV vključil v obračun DDV.''</i></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>V tem primeru registracijski organ prevozno sredstvo lahko registrira.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>c) Če je obrazec DDV-PPS za konkretno prevozno sredstvo oddan, vendar je obrazec še v obdelavi, se ne glede na način obračunavanja (prek obračuna DDV ali na podlagi odločbe davčnega organa) izpiše:</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <i>''Za vozilo z vpisano VIN številko »VIN« je bil obrazec DDV-PPS predložen dne xx.xx.xxxx. Postopek odmere DDV še ni zaključen oziroma davek na dodano vrednost (DDV) še ni bil plačan.''</i></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>V tem primeru registracijski organ prevoznega sredstva še ne sme registrirati.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>c) Če za navedeno prevozno sredstvo obrazec DDV-PPS ni bil oddan:</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <i>''Za vozilo z vpisano VIN številko DDV-PPS ni bil predložen.''</i></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>V tem primeru registracijski organ prevoznega sredstva še ne sme registrirati.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> Podatki o predloženih DDV-PPS/plačilu DDV so na voljo za obrazce DDV-PPS, ki so bili predloženi od 11. 1. 2019 dalje.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <h3 style='margin:0cm;margin-bottom:.0001pt;text-align:justify'> <span style='font-size:12.0pt;font-family:"Arial","sans-serif"'>7 Vprašanja in odgovori</span></h3> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b> </b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b>Vprašanje št. 1: Ali je dovolj preverba prek sistema eDavki o plačanem DDV ali mora stranka predložiti potrdilo o plačilu/predložitvi obrazca v fizični obliki? (6. 12. 2022)</b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b> </b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b>Odgovor:</b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> Dovolj je preverba prek sistema eDavki. Potrdil o plačilu DDV oziroma predložitvi obrazca DDV-PPS v fizični obliki se ne izdaja več.</p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:2.4pt;margin-bottom:0cm; margin-left:0cm;margin-bottom:.0001pt;text-align:justify'> <b> </b></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:2.4pt;margin-bottom:0cm; margin-left:0cm;margin-bottom:.0001pt;text-align:justify'> <b>Vprašanje št. 2: Ali se DDV in DMV izključujeta?</b></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:2.4pt;margin-bottom:0cm; margin-left:0cm;margin-bottom:.0001pt;text-align:justify'> </p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:2.4pt;margin-bottom:0cm; margin-left:0cm;margin-bottom:.0001pt;text-align:justify'> <b>Odgovor:</b></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:2.4pt;margin-bottom:0cm; margin-left:0cm;margin-bottom:.0001pt;text-align:justify'> Prevozna sredstva so lahko obdavčena tako z DMV kot DDV. Več o tem na <a href= "https://www.fu.gov.si/zivljenjski_dogodki_prebivalci/nakup_novega_ali_rabljenega_vozila_v_sloveniji_ali_v_drugi_drzavi_clanici_eu/" target="_blank">spletni strani FURS</a><a href= "https://www.fu.gov.si/zivljenjski_dogodki_prebivalci/nakup_novega_ali_rabljenega_vozila_v_sloveniji_ali_v_drugi_drzavi_clanici_eu/"><span style='color:windowtext;text-decoration:none'>.</span></a></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b> </b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>Pri tem opozarjamo, da pri pridobitvi prevoznega sredstva iz druge države članice davčna osnova za obračun DDV na podlagi 36. člena ZDDV-1 vključuje vse, kar predstavlja plačilo (v denarju, v stvareh ali v storitvah), ki ga je prejel ali ga bo prejel dobavitelj ali izvajalec od kupca, naročnika ali tretje osebe za te dobave.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>V davčno osnovo za DDV se med drugim vštevajo tudi, če že niso všteti, trošarine in drugi davki, takse, uvozne in druge dajatve, razen DDV. <b>V davčno osnovo pri pridobitvi prevoznega sredstva se vključijo vse pripadajoče dajatve, <u>tudi DMV</u></b>.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b> </b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b>Vprašanje št. 3: Davčni zavezanec iz druge države članice pridobi stroje (avtodvigala) na podlagi najemne pogodbe, v kateri je določeno, da se stroji registrirajo v državi najemnika. Ali mora davčni zavezanec predložiti obrazec DDV-PPS. (6. 12. 2022)</b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b> </b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b>O</b><b>dgovor:</b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>Če gre za operativni najem, gre za opravljanje storitev in ne za dobavo blaga, zato se obrazca DDV-PPS ne predloži.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b> </b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b>Podrobneje:</b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> Operativni (poslovni) leasing oziroma najem prevoznega sredstva načeloma ne pomeni dobave blaga, zato ga je treba v smislu 14. člena ZDDV-1 šteti za opravljanje storitev, kar posledično pomeni, da se v tem primeru obrazca DDV-PPS ne predloži.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>S sklenitvijo pogodbe o najemu prevoznega sredstva (stroja – avtodvigala) se šteje, da najemodajalec s tem, ko odda prevozno sredstvo v najem najemniku, opravi storitev, razen če je iz vsebine najemne pogodbe razvidno, da se ob koncu trajanja najemne pogodbe lastništvo nad predmetom pogodbe prenese na najemnika oziroma je diskontirana vsota obrokov skoraj enaka tržni vrednosti prevoznega sredstva.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>Če ima najemno razmerje značilnosti finančnega najema, gre za pridobitev prevoznega sredstva pri katerem je treba predložiti obrazec DDV PPS, razen, če je to prevozno sredstvo namenjeno nadaljnji prodaji.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b> </b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b>Vprašanje št. 4: Kaj vpisati v polje datum prve uporabe, če se davčni zavezanec naknadno odloči vozilo, ki je bilo namenjeno nadaljnji prodaji, registrirati. (6. 12. 2022)</b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b> </b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b>Odgovor:</b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>V polje »datum prve uporabe« se vpiše datum, ki ustreza enemu izmed dogodkov iz prvega odstavka 25. člena Pravilnika (glej str. 2 tega pojasnila). Če vozilo ni bilo nikdar registrirano v eni od držav članic, se lahko v tem primeru vpiše datum računa/dokumenta, ki se nanaša na dobavo slovenskemu davčnemu zavezancu. Davčni zavezanec lahko k obrazcu DDV-PPS predloži tudi prilogo z dokazili, kjer navede, da gre za oddajo obrazca v skladu s tretjim odstavkom 93.a člena ZDDV-1.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b> </b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b>Podrobneje:</b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>Če davčni zavezanec prevozno sredstvo kljub temu, da je bilo ob pridobitvi namenjeno nadaljnji prodaji, pozneje registrira za udeležbo v prometu iz različnih vzrokov (npr. promocijske aktivnosti, testna vozila,…), mora pred registracijo predložiti obrazec DDV-PPS. V teh primerih ni določen časovni rok za prijavo, temveč je pogoj le, da se v teh primerih obrazec DDV-PPS predloži, preden se tako vozilo registrira.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> Vezano na konkreten primer tako velja, da za vozila, ki so lahko na zalogi več mesecev in so namenjena nadaljnji prodaji ter jih davčni zavezanec ne namerava registrirati, ni treba predložiti obrazca DDV-PPS. Če se vozilo kljub temu, da je bilo ob pridobitvi namenjeno nadaljnji prodaji, pozneje registrira v Sloveniji, je treba pred registracijo predložiti obrazec DDV-PPS, pri čemer se v polje na obrazcu »datum prve uporabe« vpiše datum, ki ustreza enemu izmed dogodkov iz prvega odstavka 25. člena Pravilnika. Če vozilo ni bilo nikdar registrirano v eni od držav članic, se lahko v tem primeru vpiše datum računa/dokumenta, ki se nanaša na dobavo slovenskemu davčnemu zavezancu. Davčni zavezanec lahko k obrazcu DDV-PPS predloži tudi prilogo z dokazili, kjer navede, da gre za oddajo obrazca v skladu s tretjim odstavkom 93.a člena ZDDV-1.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b> </b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b>Vprašanje št. 5: Kateri datum (dogodek) se vpiše v obrazec DDV-PPS v polje »datum pridobitve«? (6. 12. 2022)</b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b> </b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b>Odgovor:</b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>V obrazec DDV-PPS se v polje »datum pridobitve« vpiše datum, ko je vozilo, ki je bilo odposlano ali odpeljano v Slovenijo in na katerem je pridobitelj pridobil razpolagalno pravico, fizično prešlo na ozemlje Slovenije.</p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:2.15pt;margin-bottom: 0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:justify'> <b> </b></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:2.15pt;margin-bottom: 0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:justify'> <b>Vprašanje št. 6: Pri pridobitvi prevoznega sredstva iz EU je davčni zavezanec predložil račun, na katerem je razvidna klavzula oziroma »naknaden žig«, ki naj bi nakazoval, da je vozilo kupljeno po posebni ureditvi za obdavčljive preprodajalce. Ali je treba pred registracijo vozila predložiti obrazec DDV-PPS.</b> <b>(6. 12. 2022)</b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b>Odgovor:</b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>V primeru pridobitve rabljenega prevoznega sredstva, pri kateri je uporabljena posebna ureditev za obdavčljive preprodajalce, se DDV, ki mora biti obračunan pri prodaji, ne sme izkazati na dokumentu o prodaji (npr. računu ali pogodbi), mora pa biti na tem dokumentu navedena klavzula o uporabi posebne ureditve. Obrazca DDV-PPS se v teh primerih davčnemu organu ne predloži.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b> </b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b>Podrobneje:</b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> Posebna ureditev za obdavčljive preprodajalce se ne more uporabiti v primeru pridobitve novega prevoznega sredstva, če je dobava novih prevoznih sredstev opravljena pod pogoji iz 1. in 2. točke 46. člena ZDDV-1. Če je tuj prodajalec pri prodaji novega prevoznega sredstva napačno uporabil klavzulo, da gre za posebno ureditev to ne vpliva na predložitev obrazca DDV-PPS, DDV se vedno obračunava in plačuje v primeru pridobitve novih prevoznih sredstev, ki jih na ozemlju Slovenije opravi davčni zavezanec ali katera koli druga oseba, ki ni davčni zavezanec, zato ne sme biti uporabljena posebna ureditev. Brez dokazila o plačilu DDV oz. brez predložitve obrazca DDV-PPS se novega prevoznega sredstva, pridobljenega iz druge države članice, ne sme registrirati.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b> </b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b>Vprašanje št. 7: Kdaj je treba predložiti obrazec DDV-PPS v primeru, da je lastnik vozila tuje leasing podjetje, uporabnik pa slovensko podjetje - pred prvo registracijo vozila v Sloveniji ali ko poplača leasing in spremeni lastništvo? Kako ločiti finančni najem, poslovni najem in povratni najem? (6. 12. 2022)</b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b> </b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b>Odgovor:</b></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:2.15pt;margin-bottom: 0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:justify'> Če tuje podjetje slovenskemu podjetju da vozilo v finančni najem, se šteje, da slovensko podjetje opravi pridobitev tega vozila na ozemlju Slovenije. V primeru, da je leasingodajelec tuja leasing hiša in je leasingojemalec identificiran za DDV v Sloveniji, je obvezna predložitev obrazca DDV-PPS za novo ali rabljeno vozilo, oziroma če leasingojemalec ni identificiran za namene DDV v Sloveniji, je obvezna predložitev obrazca DDV-PPS v primeru pridobitve novega vozila. Obrazec DDV-PPS se predloži ob sklenitvi pogodbe (pred registracijo vozila) in ne šele ob zaključku – poplačilu zadnjega obroka.</p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:2.15pt;margin-bottom: 0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:justify'> </p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:2.15pt;margin-bottom: 0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:justify'> Obveznost prijave novega oziroma rabljenega prevoznega sredstva je vezana na pridobitev tega prevoznega sredstva in na to, ali je to prevozno sredstvo namenjeno nadaljnji prodaji ali ne. Pri opredelitvi vrste najema, torej ali gre za finančni najem ali za operativni najem, je za namene izvajanja ZDDV-1 treba izhajati iz določb v pogodbi.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b> </b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b>Finančni najem:</b></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:2.15pt;margin-bottom: 0cm;margin-left:0cm;margin-bottom:.0001pt;text-align:justify'> Za finančni najem gre, kadar je v pogodbi o najemu blaga za določeno obdobje dogovorjen prenos lastninske pravice na blagu najpozneje ob plačilu zadnjega obroka. Izročitev blaga v finančni najem se obravnava kot dobava blaga. Za dobavo blaga se šteje dejanska izročitev blaga na podlagi pogodbe o najemu blaga za določeno obdobje ali o prodaji blaga z odloženim plačilom, ki določa, da se ob normalnem poteku dogodkov lastništvo prenese najpozneje ob plačilu zadnjega obroka. Pri izročitvi blaga (prenosu pravice do razpolaganjem z blagom) nastane obveznost obračuna DDV za celotno vrednost blaga, in sicer v tistem davčnem obdobju, v katerem je blago izročeno.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b> </b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b>Poslovni najem:</b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>Kadar pa je blago dano v najem brez dogovorjenega prenosa lastništva ob plačilu zadnjega obroka, gre za poslovni najem. Dajanje blaga v poslovni najem se obravnava kot storitev. Pri poslovnem najemu davčna obveznost nastane, ko je storitev opravljena oziroma, ko poteče obdobje, na katero se račun ali plačilo za opravljeno storitev nanaša. DDV se obračuna od posameznega zaračunanega zneska oziroma obroka. DDV-PPS ne predloži kot je pojasnjeno pri odgovoru na vprašanje št.3.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b> </b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b>Povratni najem:</b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> Primer, ko ne šteje za nadaljnjo prodajo: slovenski davčni zavezanec pridobi vozilo iz druge države članice in ga po pridobitvi odda v povratni najem. Način obravnave posla prodaje in povratnega najema »sale and lease back« kot enotne storitve ali kot dveh ločenih poslov je dejansko vprašanje, ki se presoja na podlagi okoliščin konkretnega primera. Če blago dejansko ostane v posesti prodajalca (lizingojemalca) in ga ta neprekinjeno uporablja za namene svojih obdavčljivih transakcij, gre za enotno finančno transakcijo (ki jo lizingodajalec opravi lizingodajalcu) za povečanje likvidnosti davčnega zavezanca (lizingojemalca). Navedeno pomeni, da se z vidika DDV pri poslih »sale and lease back« prodaja blaga, ki jo lizingojemalec opravi lizingodajalcu z namenom povratnega nakupa tega blaga, ne šteje za dobavo in ni predmet DDV, ker vozilo ostane v posesti davčnega zavezanca (lizingojemalca), ki opravi pridobitev in vozilo registrira na svoje ime, zato mora v tem primeru predložiti obrazec DDV-PPS. Pri tem ni pomembno, ali je storitev »sale and lease back« opravljena pri tujem ali domačem leasigodajalcu. Več o tem je pojasnjeno v pojasnilu FURS št. <a href="https://www.superdavki.com/article/19936/ref_cat/41" target="_top">092-5571/2020-4</a> z dne 8. 9. 2020 in z dne 25. 2. 2021.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b> </b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b>Vprašanje št. 8: Ali je treba pri pridobitvi novega/rabljenega traktorja iz druge države predložiti obrazec DDV-PPS? (6. 12. 2022)</b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b> </b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b>Odgovor:</b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>Ob pridobitev novega traktorja, ne glede na to, kdo je njegov kupec, je treba predložiti obrazec DDV-PPS, seveda če so izpolnjeni predpisani pogoji za novo motorno vozilo (če gre za pridobitev kopenskega motornega vozila s prostornino motorja nad 48 kubičnih centimetrov ali z močjo motorja nad 7,2 kilovata in je to vozilo namenjeno za prevoz oseb ali blaga in dobavljeno pred potekom šestih mesecev od datuma prve uporabe ali s prevoženimi manj kakor 6.000 km). </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>Ob pridobitvi rabljenega traktorja predloži obrazec DDV-PPS zavezanec, identificiran za namene DDV.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>Če dobavitelj novega traktorja iz druge države članice obračuna DDV te države, se v davčno osnovo za obračun slovenskega DDV tako zaračunani tuj DDV ne všteva.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b> </b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b>Vprašanje št. 9: Ali se mora predložiti obrazec DDV-PPS, kadar je vozilo pridobljeno iz druge države članice in je lastnik vozila tuja leasing družba, uporabnik pa slovensko podjetje? Kaj pa v primeru, če je lastnik vozila slovenska leasing družba, uporabnik pa slovensko podjetje?</b> <b>(6. 12. 2022)</b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b> </b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b>Odgovor:</b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> Slovenski davčni zavezanec, ki pridobi vozilo, ki ga je vzel v finančni leasing pri davčnemu zavezancu iz druge države članice, mora predložiti obrazec DDV-PPS.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> Slovenski davčni zavezanec, ki pridobi motorno vozilo z namenom oddaje v finančni leasing drugemu slovenskemu davčnemu zavezancu, ne predloži obrazca DDV-PPS (po DDV zakonodaji gre za dobavo blaga in se šteje, da gre za namen nadaljnje prodaje).</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>Če slovenski davčni zavezanec pridobi motorno vozilo z namenom, da po pridobitvi odda predmetno vozilo v t.i. »sale and lease back« (po pridobitvi vozila v RS, vozilo proda z namenom, da ga vzame nazaj v finančni leasing), mora predložiti obrazec DDV-PPS (po DDV zakonodaji davčni zavezanec s tem ne opravi dobave, ker ostane ekonomski lastnik vozila, zato ne gre za namen nadaljnje prodaje).</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.7pt;margin-bottom:.0001pt;text-align:justify'> <b>Vprašanje št. 10: Ali je treba oddati DDV-PPS za rabljeno kopensko prevozno sredstvo (vozilo), ki ga davčni zavezanec kupi v drugi državi članici od fizične osebe s kupoprodajno pogodbo? (14. 12. 2022)</b></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.7pt;margin-bottom:.0001pt;text-align:justify'> <b> </b></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.7pt;margin-bottom:.0001pt;text-align:justify'> <b>Odgovor:</b></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.7pt;margin-bottom:.0001pt;text-align:justify'> Če se kopenska motorna vozila po DDV zakonodaji štejejo za rabljena (dana v prvo uporabo pred več kot 6 meseci <s>ali</s> in imajo prevoženih več kot 6.000 kilometrov), zanje ob pridobitvi ni treba oddati DDV-PPS.</p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.7pt;margin-bottom:.0001pt;text-align:justify'> <b> </b></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.65pt;margin-bottom:.0001pt;text-align:justify'> <b>Vprašanje št. 11: Ali je treba oddati DDV-PPS ob pridobitvi rabljene ali nove počitniške prikolice (14. 12. 2022)</b></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.65pt;margin-bottom:.0001pt;text-align:justify'> <b> </b></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.65pt;margin-bottom:.0001pt;text-align:justify'> <b>Odgovor:</b></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.65pt;margin-bottom:.0001pt;text-align:justify'> V skladu z DDV zakonodajo se za prevozna sredstva štejejo kopenska motorna vozila s prostornino motorja nad 48 kubičnih centimetrov ali močjo motorja nad 7,2 kilovata. Prikolice brez motorja se tako ne štejejo med kopenska motorna vozila in zanje ob pridobitvi ni treba oddati DDV-PPS.</p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.65pt;margin-bottom:.0001pt;text-align:justify'> <b> </b></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.65pt;margin-bottom:.0001pt;text-align:justify'> <b>Vprašanje št. 12: Ali mora fizična oseba, ki pridobi rabljeno tovorno vozilo iz držav članic, oddati DDV-PPS? (14. 12. 2022)</b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b> </b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b>Odgovor:</b></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.65pt;margin-bottom:.0001pt;text-align:justify'> Če se kopenska motorna vozila po DDV zakonodaji štejejo za rabljena (dana v prvo uporabo pred več kot 6 meseci ali imajo prevoženih več kot 6.000 kilometrov), fizični osebi ni treba oddati DDV-PPS.</p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.7pt;margin-bottom:.0001pt;text-align:justify'> Opozarjamo pa, da če je fizična oseba identificirana za namene DDV in pridobi rabljeno prevozno sredstvo, ki ni namenjeno nadaljnji prodaji, od prodajalca, ki je identificiran za namene DDV v drugi državi članici in je rabljeno prevozno sredstvo dobavil pod pogoji, ki so enaki pogojem iz 1. točke 46. člena ZDDV-1, mora oddati obrazec DDV-PPS.</p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.7pt;margin-bottom:.0001pt;text-align:justify'> <b> </b></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.7pt;margin-bottom:.0001pt;text-align:justify'> <b>Vprašanje št. 13: Ali mora fizična oseba, ki uvozi rabljeno vozilo iz tretjega sveta, oddati DDV-PPS? (14. 12. 2022)</b></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.65pt;margin-bottom:.0001pt;text-align:justify'> <b> </b></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.65pt;margin-bottom:.0001pt;text-align:justify'> <b>Odgovor:</b></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.65pt;margin-bottom:.0001pt;text-align:justify'> V primeru uvoza vozila se DDV-PPS ne oddaja, ampak je treba vložiti carinsko deklaracijo.</p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.65pt;margin-bottom:.0001pt;text-align:justify'> </p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:1.65pt;margin-bottom:.0001pt;text-align:justify'> Podrobneje informacije glede uvoza so na voljo na spletni strani FURS na <a href= "https://www.fu.gov.si/zivljenjski_dogodki_prebivalci/uvoz_avtomobila_iz_tretjih_drzav?type=atom%27a%3D0%3D1b67df20a64adbdeee0ecae4f60ce9e4%3Dcf59353de8d72e331d56e9e9f18c9153" target="_blank">Uvoz avtomobila iz tretjih držav | FINANČNA UPRAVA REPUBLIKE SLOVENIJE (gov.si)</a>.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b>Vprašanje št. 14: Ali je treba oddati DDV-PPS za rabljeno kopensko prevozno sredstvo (vozilo), ki ga davčni zavezanec kupi v drugi državi članici od davčnega zavezanca, kateri ob pridobitvi ali uporabi predmetnega vozila ni imel pravice do odbitka DDV? Iz računa je razvidno, da gre za osebo javnega organa, identificirano za namene DDV, ki se sklicuje na b točko 136. člena Direktive o DDV (3. točka 44. člena ZDDV-1). (3. 8. 2023)</b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b>Odgovor:</b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> Davčni zavezanec v navedenem primeru opravi oproščeno dobavo blaga pod pogoji iz b) točke 136. člena Direktive o DDV (3. točka 44. člena ZDDV-1), zato je pridobitev rabljenega motornega kolesa oproščena plačila DDV v skladu z a) točko prvega odstavka 48. člena ZDDV-1. Iz navedenega izhaja, da v takem primeru ob pridobitvi ni treba oddati DDV-PPS.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:11.0pt'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <i><span style='font-size:11.0pt'>Vir: Spletne strani Finančne uprave Republike Slovenije [03.07.2025].</span></i></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:11.0pt'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-autospace:none'> <i><span style='font-size:11.0pt'>Vsebina pojasnila / mnenja FURS-MF temelji na naslednji zakonodaji (zakonski in podzakonski predpisi):</span></i></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:11.0pt;font-family:Symbol'>·<span style= 'font:7.0pt "Times New Roman"'> </span></span> <i><u><span style='font-size:11.0pt;color:red'><a href= "https://www.superdavki.com/article/25442/ref_cat/90" target= "_top">Zakon o davku na dodano vrednost - ZDDV-1</a></span></u></i><i><span style='font-size:11.0pt'>, Uradni list RS, št. 13/11-UPB3, 18/11-ZDDV-1D, 78/11-ZDDV-1E, 38/12-ZDDV-1F, 83/12-ZDDV-1G, 46/13-ZIPRS1314-A, 86/14-ZDDV-1H, 90/15-ZDDV-1I, 77/18-ZDDV-1J, 59/19-ZDDV-1K, 72/19-ZDDV-1L, 175/20-ZIUOPDVE, 203/20-ZIUPOPDVE, 112/21-ZIUPGT, 196/21-ZDOsk, 206/21-ZDUPŠOP, 3/22-ZDDV-1M, 29/22-ZUOPDCE, 114/22-ZNUDDVE, 141/22-ZNUNBZ, 40/23-ZDavPR-B, 84/23-ZDOsk-1, 122/23-ZDDV-1N in 104/24-ZDDV-1O.</span></i></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; text-autospace:none'> <span style='font-size:11.0pt;font-family:Symbol'>·<span style= 'font:7.0pt "Times New Roman"'> </span></span> <i><u><span style='font-size:11.0pt;color:red'><a href= "https://www.superdavki.com/article/25667/ref_cat/91" target= "_top">Pravilnik o izvajanju Zakona o davku na dodano vrednost - PZDDV</a></span></u></i><i><span style='font-size:11.0pt'>, Uradni list RS, št. 141/06, 52/07, 120/07, 21/08, 123/08, 105/09, 27/10, 104/10, 110/10, 82/11, 106/11, 108/11, 102/12, 54/13, 85/14, 95/14, 39/16, 45/16, 86/16, 50/17, 84/18, 77/19, 58/21, 205/21, 16/22, 82/22, 17/23, 133/23 in 112/24.</span></i></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:11.0pt;font-family:Symbol'>·<span style= 'font:7.0pt "Times New Roman"'> </span></span> <i><span style='font-size:11.0pt'><a href= "https://www.superdavki.com/article/20462/ref_cat/97" target= "_top">Zakon o davku na motorna vozila – ZDMV-1</a>, Uradni list RS, št. 200/20.</span></i></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-autospace:none'> <i><span style='font-size:11.0pt'> </span></i></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-autospace:none'> <i><span style='font-size:11.0pt'>OPOMBA: Zapis zakonodaje, na katerem temelji pojasnilo FURS-MF, je pripis uredništva.</span></i></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-autospace:none'> <i><span style='font-size:11.0pt'> </span></i></p> </div> </body> </html>
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