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</head>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify">Iz sklopa - modula:

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;border:none;padding:0cm">PRAKSA/Mnenja

strokovnjakov/DDV/ …

</div>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;line-height:150%">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;line-height:150%">

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center;line-height:150%"><span style="font-size:14.0pt;

line-height:150%">LIKVIDNOSTNI VPLIV UVEDBE OBRNJENE DAVČNE OBVEZNOSTI PO 76.a

ČLENU ZDDV-1

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;line-height:150%">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;line-height:150%">Številka:

6/KM/2010

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;line-height:150%">Datum:

18.01.2010

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;line-height:150%">Vprašanje

– opis problema

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;line-height:150%">Davčni

zavezanec (gospodarska družba, zasebnik – fizična oseba, ki opravlja dejavnost)

ima sedež in je identificiran za namene DDV v Sloveniji (v nadaljevanju: SI).

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;line-height:150%;text-autospace:none"><span style="font-size:12.0pt;

line-height:150%">SI opravlja dejavnost na področju gradbeništva (varianta 1:

gradnja za (znanega) naročnika, tj. investitor je naročnik; varianta 2:

opravljanje gradbenih storitev kot podizvajalec drugih za namene DDV v Sloveniji

identificiranih zavezancev, ki opravljajo dejavnost na področju gradbeništva).

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;line-height:150%;text-autospace:none"><span style="font-size:12.0pt;

line-height:150%">Ali/Kako bo uporaba 76.a člena ZDDV-1, ki je bil v ZDDV-1

vključen na podlagi ZDDV-1B, in se uporablja od 01.01.2010 naprej, vplivala na

plačevanje DDV in s tem na plačilno sposobnost SI?

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;line-height:150%">Mnenje

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;line-height:150%;text-autospace:none"><span style="font-size:12.0pt;

line-height:150%">V odvisnosti od strukture in zneskov transakcij na strani

dobave (prodaje) (naročnik gradbenih storitev je/ni identificiran za namene

DDV, gradbena storitev se nanaša na gradnjo poslovnega/stanovanjskega objekta;

gradbeni objekt se gradi za znanega naročnika/za trg) in nabave (uporaba

podizvajalcev; podizvajalec je/ni identificiran za namene DDV; nabavljene

storitve morebitnih podizvajalcev se nanašajo na gradnjo poslovnega/stanovanjskega

objekta), bo v določenih primerih 76.a člen ZDDV-1 pozitivno vplival na

plačilno sposobnost SI. Pozitiven vpliv bo izražen predvsem v primeru gradbenih

storitev na poslovnem objektu kot podizvajalec, kjer z naročnikom dogovorjen

plačilni rok presega rok za plačilo DDV po DDV-O.

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify">

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center;line-height:150%"><span style="font-size:12.0pt;

line-height:150%">Obrazložitev

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify">

<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:-36.0pt"><span

style="font-size:12.0pt">1.

Splošno o plačniku DDV

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;line-height:150%;text-autospace:none"><span style="font-size:12.0pt;

line-height:150%">Ena izmed temeljnih dolžnosti in pravic vsakega zavezanca je

napovedovanje, obračunavanje in plačevanje (le toliko) davka na način ter v

rokih, kot je to določeno z zakonom ali akti na podlagi zakona (glej 9. člen

ZDavP-2). Navedeno pomeni, da morajo biti davki obračunani in plačani pravilno

in pravočasno.

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;line-height:150%;text-autospace:none"><span style="font-size:12.0pt;

line-height:150%">V kolikor določen poslovni dogodek predstavlja dogodek, ki po

ZDDV-1 predstavlja obdavčeno transakcijo (tj. transakcijo, ki podlegajo

obračunu DDV po predpisani davčni stopnji), se plačnik DDV praviloma

določi na podlagi 1. točke prvega odstavka 76. člena ZDDV-1.

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify">

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center;text-indent:9.0pt;text-autospace:none;border:none;padding:

0cm">76. člen

</div>

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center;text-indent:9.0pt;text-autospace:none"><span

style="font-size:12.0pt">(osebe, ki morajo plačati DDV)

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:36.0pt;text-autospace:none">(1)

DDV mora plačati:

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:36.0pt;text-autospace:none;border:none;padding:0cm"><span

style="font-size:12.0pt">1. vsak davčni zavezanec, ki opravi

obdavčljivo dobavo blaga ali storitev, razen v primerih, v

katerih je v skladu s tem členom DDV dolžna plačati druga oseba;

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-autospace:none;border:none;padding:0cm"><span style="font-size:

8.0pt">

</div>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;line-height:150%;text-autospace:none"><span style="font-size:12.0pt;

line-height:150%">Vprašanje plačnika davka ureja tudi <span

style="font-size:12.0pt;line-height:150%">člen 76.a<span

style="font-size:12.0pt;line-height:150%">, ki je bil v ZDDV-1 vključen na

podlagi ZDDV-1B in predstavlja <span style="font-size:12.0pt;

line-height:150%">odmik od<span style="font-size:12.0pt;line-height:

150%"> (splošnega) pravila plačnika davka po 1. točki prvega

odstavka 76. člena ZDDV-1.

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify">

<div style="border-top:solid windowtext 1.0pt;border-left:none;border-bottom:

solid windowtext 1.0pt;border-right:none;padding:0cm 0cm 1.0pt 0cm">

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center;border:none;padding:0cm">76.a

člen

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center;border:none;padding:0cm">(prejemniki

blaga ali storitev kot plačniki DDV)

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:36.0pt;border:none;padding:0cm"><span style="font-size:

12.0pt">(1) DDV mora plačati davčni zavezanec, identificiran za namene DDV v

Sloveniji, kateremu se opravijo naslednje dobave:

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:36.0pt;border:none;padding:0cm"><span style="font-size:

12.0pt">a) gradbena dela, vključno s popravili, čiščenjem, vzdrževanjem,

rekonstrukcijo in rušenjem v zvezi z nepremičninami;

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:36.0pt;border:none;padding:0cm"><span style="font-size:

12.0pt">b) posredovanje osebja, vključenega v dejavnosti iz prejšnje točke;

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:36.0pt;border:none;padding:0cm"><span style="font-size:

12.0pt">c) dobava nepremičnin iz 7. in 8. točke 44. člena tega zakona, če se je

dobavitelj odločil za obdavčenje v skladu s 45. členom tega zakona;

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:36.0pt;border:none;padding:0cm"><span style="font-size:

12.0pt">d) dobava odpadkov, ostankov in rabljenega materiala ter storitev iz

Priloge III a tega zakona.<a href="#_edn1" name="_ednref1" title=""><span

class=MsoEndnoteReference><span

style="font-size:12.0pt;font-family:Arial">[1]</a>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;border:none;padding:0cm">

</div>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;line-height:150%;text-autospace:none"><span style="font-size:12.0pt;

line-height:150%">S tem členom se tudi za določene transakcije na notranjem

(slovenskem) trgu uvaja mehanizem obrnjene davčne obveznosti. Pri

mehanizmu obrnjene davčne obveznosti je DDV dolžan (predhodno tudi

obračunati) in plačati zavezanec, ki dobavo prejme (naročnik,

prejemnik dobave), in ne zavezanec, ki dobavo opravi

(dobavitelj). Mehanizem obrnjene davčne obveznosti po 76.a členu ZDDV-1 ne

velja za vse transakcije med davčnimi zavezanci iz Slovenije, temveč samo za

določene transakcije oziroma dejavnosti, ki so opravljene med za namene DDV v

Sloveniji identificiranimi davčnimi zavezanci (op. KM - primer: transakcija

med SI in t.i. malim davčnim zavezancem iz Slovenije ne podlega pravilom 76.a

člena ZDDV-1).

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify">

<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:-36.0pt"><span

style="font-size:12.0pt">2.

Analiza vpliva 76.a člena

ZDDV-1 na plačilno sposobnost na podlagi izbranih zgledov<span

style="font-size:12.0pt"> (variant)

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-autospace:none;border:none;padding:0cm"><span style="font-size:

12.0pt">ZGLED (varianta) 1

</div>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-autospace:none">Gradnja za (znanega)

naročnika, tj. investitor je naročnik.

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-autospace:none">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-autospace:none">Predpostavke za

zgled:

<p class=MsoNormal style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm;

margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt;

text-autospace:none">§<span

style="font:7.0pt "Times New Roman"">

SI gradi za (znanega) naročnika poslovni

objekt,

<p class=MsoNormal style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm;

margin-left:39.7pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt;

text-autospace:none">o<span

style="font:7.0pt "Times New Roman"">

SI pri gradnji ne uporablja

podizvajalcev (tj. vstopni DDV se nanaša na nabave blaga (gradbenega materiala)

in na »splošne« stroške opravljanja dejavnosti),

<p class=MsoNormal style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm;

margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt;

text-autospace:none">§<span

style="font:7.0pt "Times New Roman"">

zneski transakcij v zvezi z

gradnjo objekta znašajo:

<p class=MsoNormal style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm;

margin-left:39.7pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt;

text-autospace:none">o<span

style="font:7.0pt "Times New Roman"">

Nabava:        100 enot (brez DDV),

(vstopni) DDV po davčni stopnji 20% 20 enot,

<p class=MsoNormal style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm;

margin-left:39.7pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt;

text-autospace:none">o<span

style="font:7.0pt "Times New Roman"">

Prodaja:        200 enot (brez

DDV), (obračunani/«izstopni«) DDV po davčni stopnji 20% 40 enot.

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-autospace:none">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-autospace:none">Skupni vpliv

gradnje objekta na davčno obveznost po DDV-O:

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-autospace:none">

<table class=MsoTableGrid border=0 cellspacing=0 cellpadding=0

style="border-collapse:collapse">

<tr>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-autospace:none">Pred

01.01.2010

</td>

</tr>

<tr>

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border-left:solid windowtext 1.0pt;border-bottom:none;border-right:none;

padding:0cm 5.4pt 0cm 5.4pt">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-autospace:

none">

</td>

<td width=265 style="width:7.0cm;border:none;border-top:solid windowtext 1.0pt;

padding:0cm 5.4pt 0cm 5.4pt">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-autospace:none">obračunani DDV

</td>

<td width=113 style="width:3.0cm;border-top:solid windowtext 1.0pt;

border-left:none;border-bottom:none;border-right:solid windowtext 1.0pt;

padding:0cm 5.4pt 0cm 5.4pt">

<p class=MsoNormal align=right style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:right;text-autospace:none">40

</td>

</tr>

<tr>

<td width=132 style="width:99.25pt;border-top:none;border-left:solid windowtext 1.0pt;

border-bottom:solid windowtext 1.0pt;border-right:none;padding:0cm 5.4pt 0cm 5.4pt">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-autospace:

none">– (minus)

</td>

<td width=265 style="width:7.0cm;border:none;border-bottom:solid windowtext 1.0pt;

padding:0cm 5.4pt 0cm 5.4pt">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-autospace:none">vstopni DDV

</td>

<td width=113 style="width:3.0cm;border-top:none;border-left:none;border-bottom:

solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt">

<p class=MsoNormal align=right style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:right;text-autospace:none">20

</td>

</tr>

<tr>

<td width=132 style="width:99.25pt;border-top:none;border-left:solid windowtext 1.0pt;

border-bottom:solid windowtext 1.0pt;border-right:none;padding:0cm 5.4pt 0cm 5.4pt">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-autospace:

none">=

</td>

<td width=265 style="width:7.0cm;border:none;border-bottom:solid windowtext 1.0pt;

padding:0cm 5.4pt 0cm 5.4pt">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-autospace:none">davčna obveznost

(za plačilo)

</td>

<td width=113 style="width:3.0cm;border-top:none;border-left:none;border-bottom:

solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt">

<p class=MsoNormal align=right style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:right;text-autospace:none">20

</td>

</tr>

</table>

</div>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-autospace:none">

<table class=MsoTableGrid border=0 cellspacing=0 cellpadding=0

style="border-collapse:collapse">

<tr>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-autospace:none">Po 01.01.2010

</td>

</tr>

<tr>

<td width=132 style="width:99.25pt;border-top:solid windowtext 1.0pt;

border-left:solid windowtext 1.0pt;border-bottom:none;border-right:none;

padding:0cm 5.4pt 0cm 5.4pt">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-autospace:

none">

</td>

<td width=265 style="width:7.0cm;border:none;border-top:solid windowtext 1.0pt;

padding:0cm 5.4pt 0cm 5.4pt">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-autospace:none">obračunani DDV

</td>

<td width=113 style="width:3.0cm;border-top:solid windowtext 1.0pt;

border-left:none;border-bottom:none;border-right:solid windowtext 1.0pt;

padding:0cm 5.4pt 0cm 5.4pt">

<p class=MsoNormal align=right style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:right;text-autospace:none">0 *

</td>

</tr>

<tr>

<td width=132 style="width:99.25pt;border-top:none;border-left:solid windowtext 1.0pt;

border-bottom:solid windowtext 1.0pt;border-right:none;padding:0cm 5.4pt 0cm 5.4pt">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-autospace:

none">– (minus)

</td>

<td width=265 style="width:7.0cm;border:none;border-bottom:solid windowtext 1.0pt;

padding:0cm 5.4pt 0cm 5.4pt">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-autospace:none">vstopni DDV

</td>

<td width=113 style="width:3.0cm;border-top:none;border-left:none;border-bottom:

solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt">

<p class=MsoNormal align=right style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:right;text-autospace:none">20

</td>

</tr>

<tr>

<td width=132 style="width:99.25pt;border-top:none;border-left:solid windowtext 1.0pt;

border-bottom:solid windowtext 1.0pt;border-right:none;padding:0cm 5.4pt 0cm 5.4pt">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-autospace:

none">=

</td>

<td width=265 style="width:7.0cm;border:none;border-bottom:solid windowtext 1.0pt;

padding:0cm 5.4pt 0cm 5.4pt">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-autospace:none">presežek<span

style="font-size:12.0pt"> DDV <a href="#_edn2" name="_ednref2" title=""><span

class=MsoEndnoteReference><span

style="font-size:12.0pt;font-family:Arial">[2]</a>

</td>

<td width=113 style="width:3.0cm;border-top:none;border-left:none;border-bottom:

solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt">

<p class=MsoNormal align=right style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:right;text-autospace:none">20

</td>

</tr>

<tr>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-autospace:none">* Po 76.a členu

ZDDV-1 je plačnik DDV naročnik.

</td>

</tr>

</table>

</div>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-autospace:none"><span

style="text-decoration:none">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-autospace:none">Zaradi 76.a

člena bo SI od 01.01.2010 »prešel« iz

položaja »neto plačnika« DDV v položaj »neto upnika«, kar bo

pozitivno vplivalo na njegovo likvidnost.

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-autospace:none">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-autospace:none">76.a člen<span

style="font-size:12.0pt"> bo v določenih primerih pozitivno prispeval k

rešitvi problema (pre)dolgih plačilnih rokov.

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-autospace:none">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-autospace:none;border:none;padding:0cm"><span style="font-size:

12.0pt">ZGLED (varianta) 2

</div>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-autospace:none">Opravljanje

gradbenih storitev kot podizvajalec drugih za namene DDV v Sloveniji identificiranih

zavezancev, ki opravljajo dejavnost na področju gradbeništva.

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-autospace:none">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-autospace:none">Predpostavke za

zgled:

<p class=MsoNormal style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm;

margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt;

text-autospace:none">§<span

style="font:7.0pt "Times New Roman"">

SI-2 sodeluje kot podizvajalec SI-1

(ki je identificiran za namene DDV v Sloveniji) pri gradnji poslovnega objekta,

<p class=MsoNormal style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm;

margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt;

text-autospace:none">§<span

style="font:7.0pt "Times New Roman"">

podatki o transakcijah pri SI-2 v

zvezi z podizvajalstvom poslovnega objekta znašajo:

<p class=MsoNormal style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm;

margin-left:39.7pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt;

text-autospace:none">o<span

style="font:7.0pt "Times New Roman"">

mesečna nabava:    100 enot (brez

DDV), (vstopni) DDV po davčni stopnji 20% 20 enot,

<p class=MsoNormal style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm;

margin-left:39.7pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt;

text-autospace:none">o<span

style="font:7.0pt "Times New Roman"">

mesečna prodaja:    200 enot (brez

DDV), (obračunani/«izstopni«) DDV po davčni stopnji 20% 40 enot,

<p class=MsoNormal style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm;

margin-left:39.7pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt;

text-autospace:none">o<span

style="font:7.0pt "Times New Roman"">

SI-2 pri gradnji ne uporablja

podizvajalcev (tj. vstopni DDV se nanaša na nabave blaga (gradbenega materiala)

in na »splošne« stroške opravljanja dejavnosti),

<p class=MsoNormal style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm;

margin-left:39.7pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt;

text-autospace:none">o<span

style="font:7.0pt "Times New Roman"">

SI-2 obračunava DDV za davčno

obdobje koledarskega meseca,

<p class=MsoNormal style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm;

margin-left:39.7pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt;

text-autospace:none">o<span

style="font:7.0pt "Times New Roman"">

med SI-2 in SI-1 dogovorjen plačilni rok za opravljene gradbene storitve: 180 dni.

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-autospace:none">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-autospace:none">Vpliv gradnje

objekta na mesečno davčno obveznost po DDV-O:

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-autospace:none">

<table class=MsoTableGrid border=0 cellspacing=0 cellpadding=0

style="border-collapse:collapse">

<tr>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-autospace:none">Pred

01.01.2010 (npr. DDV-O za dec/2009)

</td>

</tr>

<tr>

<td width=132 style="width:99.25pt;border-top:solid windowtext 1.0pt;

border-left:solid windowtext 1.0pt;border-bottom:none;border-right:none;

padding:0cm 5.4pt 0cm 5.4pt">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-autospace:

none">

</td>

<td width=302 style="width:8.0cm;border:none;border-top:solid windowtext 1.0pt;

padding:0cm 5.4pt 0cm 5.4pt">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-autospace:none">obračunani DDV

</td>

<td width=113 style="width:3.0cm;border-top:solid windowtext 1.0pt;

border-left:none;border-bottom:none;border-right:solid windowtext 1.0pt;

padding:0cm 5.4pt 0cm 5.4pt">

<p class=MsoNormal align=right style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:right;text-autospace:none">40

</td>

</tr>

<tr>

<td width=132 style="width:99.25pt;border-top:none;border-left:solid windowtext 1.0pt;

border-bottom:solid windowtext 1.0pt;border-right:none;padding:0cm 5.4pt 0cm 5.4pt">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-autospace:

none">– (minus)

</td>

<td width=302 style="width:8.0cm;border:none;border-bottom:solid windowtext 1.0pt;

padding:0cm 5.4pt 0cm 5.4pt">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-autospace:none">vstopni DDV

</td>

<td width=113 style="width:3.0cm;border-top:none;border-left:none;border-bottom:

solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt">

<p class=MsoNormal align=right style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:right;text-autospace:none">20

</td>

</tr>

<tr>

<td width=132 style="width:99.25pt;border-top:none;border-left:solid windowtext 1.0pt;

border-bottom:solid windowtext 1.0pt;border-right:none;padding:0cm 5.4pt 0cm 5.4pt">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-autospace:

none">=

</td>

<td width=302 style="width:8.0cm;border:none;border-bottom:solid windowtext 1.0pt;

padding:0cm 5.4pt 0cm 5.4pt">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-autospace:none">davčna obveznost

(za plačilo)

</td>

<td width=113 style="width:3.0cm;border-top:none;border-left:none;border-bottom:

solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt">

<p class=MsoNormal align=right style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:right;text-autospace:none">20

</td>

</tr>

<tr>

<td width=132 style="width:99.25pt;border:none;border-bottom:solid windowtext 1.0pt;

padding:0cm 5.4pt 0cm 5.4pt">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-autospace:

none">

</td>

<td width=302 style="width:8.0cm;border:none;border-bottom:solid windowtext 1.0pt;

padding:0cm 5.4pt 0cm 5.4pt">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-autospace:none">

</td>

<td width=113 style="width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt;

padding:0cm 5.4pt 0cm 5.4pt">

<p class=MsoNormal align=right style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:right;text-autospace:none">

</td>

</tr>

<tr>

<td width=435 colspan=2 style="width:326.05pt;border:solid windowtext 1.0pt;

border-top:none;padding:0cm 5.4pt 0cm 5.4pt">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-autospace:

none">Rok plačila davčne obveznosti po DDV-O:

</td>

<td width=113 style="width:3.0cm;border-top:none;border-left:none;border-bottom:

solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt">

<p class=MsoNormal align=right style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:right;text-autospace:none">31.01.2010

</td>

</tr>

<tr>

<td width=435 colspan=2 style="width:326.05pt;border:solid windowtext 1.0pt;

border-top:none;padding:0cm 5.4pt 0cm 5.4pt">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-autospace:

none">Do dneva roka plačila DDV-O prejeto

plačilo naročnika (SI-1):

</td>

<td width=113 style="width:3.0cm;border-top:none;border-left:none;border-bottom:

solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt">

<p class=MsoNormal align=right style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:right;text-autospace:none">0

</td>

</tr>

<tr>

<td width=435 colspan=2 style="width:326.05pt;border:solid windowtext 1.0pt;

border-top:none;padding:0cm 5.4pt 0cm 5.4pt">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-autospace:

none">S strani SI-2 zagotovljena obratna

sredstva (lasten denar) za plačilo DDV *

</td>

<td width=113 style="width:3.0cm;border-top:none;border-left:none;border-bottom:

solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt">

<p class=MsoNormal align=right style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:right;text-autospace:none">- 40 <a

href="#_edn3" name="_ednref3" title=""><span

class=MsoEndnoteReference>[3]</a>

</td>

</tr>

<tr>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-autospace:

none">* Predpostavka in način izračuna:

<p class=MsoNormal style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm;

margin-left:19.85pt;margin-bottom:.0001pt;text-indent:-19.85pt;text-autospace:

none">§

SI-2 je do 31.01.2010 v celoti plačal (vstopni) DDV, ki ga je

dolgoval dobaviteljem.

<p class=MsoNormal style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm;

margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:

-19.85pt;text-autospace:none">§<span

style="font:7.0pt "Times New Roman"">

Znesek lastnih denarnih sredstev, ki ga je treba nameniti za

plačilo davčne obveznosti DDV se izračuna:

<p class=MsoNormal style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm;

margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-autospace:

none">    davčna obveznost po DDV-O                                      - 20

<a href="#_edn4" name="_ednref4" title=""><span

class=MsoEndnoteReference>[4]</a>

<p class=MsoNormal style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm;

margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-autospace:

none">+  (plus) prejeta plačila za obračunani (»izstopni«) DDV    0

<p class=MsoNormal style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm;

margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-autospace:

none">–  (minus) dana plačila za odbitek vstopnega DDV           20

</td>

</tr>

</table>

</div>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-autospace:none">

<table class=MsoTableGrid border=0 cellspacing=0 cellpadding=0

style="border-collapse:collapse">

<tr>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-autospace:none">Po 01.01.2010<span

style="font-size:11.0pt"> (npr. DDV-O za jan/2010)

</td>

</tr>

<tr>

<td width=132 style="width:99.25pt;border-top:solid windowtext 1.0pt;

border-left:solid windowtext 1.0pt;border-bottom:none;border-right:none;

padding:0cm 5.4pt 0cm 5.4pt">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-autospace:

none">

</td>

<td width=302 style="width:8.0cm;border:none;border-top:solid windowtext 1.0pt;

padding:0cm 5.4pt 0cm 5.4pt">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-autospace:none">obračunani DDV

</td>

<td width=113 style="width:3.0cm;border-top:solid windowtext 1.0pt;

border-left:none;border-bottom:none;border-right:solid windowtext 1.0pt;

padding:0cm 5.4pt 0cm 5.4pt">

<p class=MsoNormal align=right style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:right;text-autospace:none">0

</td>

</tr>

<tr>

<td width=132 style="width:99.25pt;border-top:none;border-left:solid windowtext 1.0pt;

border-bottom:solid windowtext 1.0pt;border-right:none;padding:0cm 5.4pt 0cm 5.4pt">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-autospace:

none">– (minus)

</td>

<td width=302 style="width:8.0cm;border:none;border-bottom:solid windowtext 1.0pt;

padding:0cm 5.4pt 0cm 5.4pt">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-autospace:none">vstopni DDV

</td>

<td width=113 style="width:3.0cm;border-top:none;border-left:none;border-bottom:

solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt">

<p class=MsoNormal align=right style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:right;text-autospace:none">20

</td>

</tr>

<tr>

<td width=132 style="width:99.25pt;border-top:none;border-left:solid windowtext 1.0pt;

border-bottom:solid windowtext 1.0pt;border-right:none;padding:0cm 5.4pt 0cm 5.4pt">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-autospace:

none">=

</td>

<td width=302 style="width:8.0cm;border:none;border-bottom:solid windowtext 1.0pt;

padding:0cm 5.4pt 0cm 5.4pt">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-autospace:none">presežek<span

style="font-size:11.0pt"> DDV

</td>

<td width=113 style="width:3.0cm;border-top:none;border-left:none;border-bottom:

solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt">

<p class=MsoNormal align=right style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:right;text-autospace:none">20

</td>

</tr>

<tr>

<td width=132 style="width:99.25pt;border:none;border-bottom:solid windowtext 1.0pt;

padding:0cm 5.4pt 0cm 5.4pt">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-autospace:

none">

</td>

<td width=302 style="width:8.0cm;border:none;border-bottom:solid windowtext 1.0pt;

padding:0cm 5.4pt 0cm 5.4pt">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-autospace:none">

</td>

<td width=113 style="width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt;

padding:0cm 5.4pt 0cm 5.4pt">

<p class=MsoNormal align=right style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:right;text-autospace:none">

</td>

</tr>

<tr>

<td width=435 colspan=2 style="width:326.05pt;border:solid windowtext 1.0pt;

border-top:none;padding:0cm 5.4pt 0cm 5.4pt">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-autospace:none">Rok plačila

davčne obveznosti po DDV-O:

</td>

<td width=113 style="width:3.0cm;border-top:none;border-left:none;border-bottom:

solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt">

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center;text-autospace:none">/

</td>

</tr>

<tr>

<td width=435 colspan=2 style="width:326.05pt;border:solid windowtext 1.0pt;

border-top:none;padding:0cm 5.4pt 0cm 5.4pt">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-autospace:none">Do dneva roka

plačila DDV-O prejeto plačilo naročnika (SI-1):

</td>

<td width=113 style="width:3.0cm;border-top:none;border-left:none;border-bottom:

solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt">

<p class=MsoNormal align=right style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:right;text-autospace:none">0

</td>

</tr>

<tr>

<td width=435 colspan=2 style="width:326.05pt;border:solid windowtext 1.0pt;

border-top:none;padding:0cm 5.4pt 0cm 5.4pt">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-autospace:none">S strani SI-2

zagotovljena obratna sredstva (lasten denar) za plačilo DDV *

</td>

<td width=113 style="width:3.0cm;border-top:none;border-left:none;border-bottom:

solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt">

<p class=MsoNormal align=right style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:right;text-autospace:none">- 20

</td>

</tr>

<tr>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-autospace:

none">* Predpostavka in način izračuna:  Enaki kot v primeru »Pred

01.01.2010«.

</td>

</tr>

</table>

</div>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-autospace:none;border:none;padding:0cm"><span style="font-size:

12.0pt">

</div>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-autospace:none">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-autospace:none">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:

150%">PODROČJE: ZDDV-1

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;line-height:150%">Veljavna

zakonodaja (ustrezni zakonski in podzakonski predpisi) v času izdaje

strokovnega mnenja:

<p class=MsoNormal style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm;

margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt;

line-height:150%"><span style="font-size:12.0pt;line-height:150%;font-family:

Wingdings">§

Zakon

o davku na dodano vrednost (ZDDV-1)<span style="font-size:12.0pt;

line-height:150%">, Uradni list RS, št. 117/06, 52/07-Obvestilo, 33/09-ZDDV-1A

in 85/09-ZDDV-1B.

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify">

</div>

<div>

<a

href="#_ednref1" name="_edn1" title=""><span

style="font-size:11.0pt"><span

style="font-size:11.0pt;font-family:Arial">[1]</a>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;border:none;

padding:0cm">PRILOGA III a

</div>

<span

style="font-size:11.0pt">

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">SEZNAM DOBAV<span

style="font-size:11.0pt"> ODPADKOV, OSTANKOV IN RABLJENEGA MATERIALA TER

STORITEV, V ZVEZI S KATERIMI SO PLAČNIKI DDV PREJEMNIKI TEGA BLAGA ALI

STORITEV

<span

style="font-size:11.0pt">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:36.0pt">(1) Dobava

kovinskih in nekovinskih odpadkov, ostankov in rabljenega materiala, vključno s

polizdelki od predelave,izdelave ali taljenja železnih in neželeznih kovin ter

njihovih zlitin;

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-indent:

36.0pt">(2) dobava železnih in neželeznih pol

predelanih izdelkov ter s tem povezane storitve predelave;

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:36.0pt">(3) dobava

ostankov in drugega materiala, ki ga je mogoče reciklirati in vsebuje železne

in neželezne kovine, njihove zlitine, žlindro, pepel, škajo in industrijske

ostanke, ki vsebujejo kovine ali njihove zlitine, ter opravljanje storitev

izbiranja, rezanja, ločevanja na dele in stiskanje za te izdelke;

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:36.0pt">(4) dobava

odpadkov iz železa in neželeznih kovin, kot tudi ostružkov, ostankov, odpadkov,

rabljenega materiala in materiala, ki ga je mogoče reciklirati, ki vsebujejo

odpadno steklo, steklo, papir, karton, lepenko, krpe, kosti, usnje, umetno

usnje, pergament, surovo kožo z dlako ali brez nje, kite, tetive, motvoze,

vrvi, konopce, kable, gumo in  plastiko, ter s tem povezane storitve predelave;

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-indent:

36.0pt">(5) dobava materiala, navedenega v

tej prilogi, po predelavi v obliki čiščenja, loščenja, izbire, rezanja,

drobljenja, stiskanja ali vlivanja v ingote;

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-indent:

36.0pt;border:none;padding:0cm">(6) dobava

ostankov in odpadkov po obdelavi osnovnih materialov.

</div>

<span

style="font-size:11.0pt">

</div>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-autospace:none"><a href="#_ednref2" name="_edn2" title=""><span

class=MsoEndnoteReference><span

class=MsoEndnoteReference>[2]</a><span

style="font-size:11.0pt"> SI bo presežek vstopnega DDV nad obračunanim

»(»izstopnim«) »poračunal« skladno s 73. členom ZDDV-1.

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-autospace:none">

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center;text-indent:9.0pt;text-autospace:none;border:none;padding:

0cm">73. člen

</div>

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center;text-indent:9.0pt;text-autospace:none"><span

style="font-size:11.0pt">(vračilo DDV na podlagi obračuna DDV)

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:36.0pt;text-autospace:none"><span style="font-size:

11.0pt">(1) Če za dano davčno

obdobje znesek odbitkov presega znesek dolgovanega DDV, se presežek prenese

v naslednje davčno obdobje.

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-indent:36.0pt;text-autospace:none"><span style="font-size:

11.0pt">(2) Ne glede na prvi odstavek<span style="font-size:

11.0pt"> tega člena se davčnemu zavezancu na njegovo zahtevo presežek

DDV vrne v  21 dneh po predložitvi obračuna

DDV.

<p style="margin:0cm;margin-bottom:.0001pt;text-indent:36.0pt;border:none;

padding:0cm">[…]

</div>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-autospace:none">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-autospace:none">V zvezi z vračilom

presežka DDV je treba opozoriti tudi na 73.a člen ZDDV-1.

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-autospace:none">

<p class=esegmenth4 style="margin-bottom:0cm;margin-bottom:.0001pt;border:none;

padding:0cm"><span style="font-size:11.0pt;font-family:Arial;color:windowtext;

font-weight:normal">73.a člen

</div>

<span

style="font-size:11.0pt;font-family:Arial;color:windowtext;font-weight:normal">(<span

style="font-size:11.0pt;font-family:Arial;color:windowtext">vračilo DDV v

posebnih primerih<span style="font-size:11.0pt;font-family:Arial;

color:windowtext;font-weight:normal">)

<span

style="font-size:11.0pt;font-family:Arial">(1) V primeru dvoma o upravičenosti

zahteve za vračilo<span style="font-size:11.0pt;font-family:

Arial"> DDV na podlagi obračuna DDV lahko davčni organ, pred izvršitvijo

vračila DDV, zahteva, da davčni zavezanec predloži ustrezen

instrument zavarovanja za zavarovanje izpolnitve obveznosti v skladu z

zakonom, ki ureja davčni postopek.

<p style="margin:0cm;margin-bottom:.0001pt;text-indent:36.0pt;border:none;

padding:0cm">[…]

</div>

<a

href="#_ednref3" name="_edn3" title=""></a>

<p class=MsoEndnoteText style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:justify"><span style="font-size:

11.0pt"><span style="font-size:11.0pt;

font-family:Arial">[3]

Negativni predznak pomeni, da je za plačilo treba zagotoviti lastna denarna

(obratna) sredstva.

<p class=MsoEndnoteText style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:justify">

</div>

<p class=MsoEndnoteText style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:justify"><a href="#_ednref4" name="_edn4" title=""><span

class=MsoEndnoteReference><span

class=MsoEndnoteReference>[4]</a><span

style="font-size:11.0pt"> Davčna obveznost

(znesek plačila) po DDV-O se pri izračunu upošteva z negativnim

predznakom, ker predstavlja odliv denarnih sredstev<span

style="font-size:11.0pt">.

</div>

</body>

</html>

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