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<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">PRAKSA/Mnenja DURS-MF/DDV/ …

</div>

<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:16.1pt;text-autospace:none"><span

style="font-size:14.0pt;color:black">PRAVILO DOLOČANJA KRAJA OPRAVLJANJA STORITEV

ZA DAVČNE ZAVEZANCE, KI IMAJO SEDEŽ SVOJE DEJAVNOSTI V TRETJI DRŽAVI

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

justify;line-height:13.8pt;text-autospace:none"><span style="color:black;

letter-spacing:-.05pt">

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

justify;line-height:13.8pt;text-autospace:none"><span style="color:black;

letter-spacing:-.05pt">Številka: 4230-463/2009-0203-18

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

justify;line-height:13.8pt;text-autospace:none"><span style="color:black;

letter-spacing:-.05pt">Datum: 19.1.2010

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

justify;line-height:13.8pt;text-autospace:none"><span style="color:black;

letter-spacing:-.05pt">

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

justify;line-height:13.8pt;text-autospace:none"><span style="color:black;

letter-spacing:-.05pt">

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

justify;line-height:13.8pt;text-autospace:none"><span style="color:black;

letter-spacing:-.05pt">V dopisu se sprašuje, ali velja pravilo določanja kraja

obdavčitve, kot izhaja iz 25. člena novega ZDDV-1B tudi za davčne zavezance, ki

imajo sedež svoje dejavnosti v tretji državi.

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

justify;line-height:13.8pt;text-autospace:none"><span style="color:black;

letter-spacing:-.05pt">

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

justify;line-height:13.8pt;text-autospace:none"><span style="color:black;

letter-spacing:-.05pt">V nadaljevanju pojasnjujemo:

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

justify;line-height:13.8pt;text-autospace:none"><span style="color:black;

letter-spacing:-.05pt">

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

justify;line-height:13.8pt;text-autospace:none"><span style="color:black;

letter-spacing:-.05pt">Zakon o davku na dodano vrednost – ZDDV-1 (Uradni list

RS, št. 117/06, 52/07, 33/09, 85/09) v prvem odstavku 25. člena določa, da je kraj

opravljanja storitev, ki jih prejme davčni zavezanec, ki deluje kot tak, kraj,

kjer ima ta davčni zavezanec sedež svoje dejavnosti. Če so te storitve

opravljene stalni poslovni enoti davčnega zavezanca, ki ni v kraju, kjer ima

sedež svoje dejavnosti, je kraj opravljanja teh storitev kraj, kjer ima ta

davčni zavezanec stalno poslovno enoto. Če takega sedeža ali take stalne

poslovne enote ni, je kraj opravljanja storitev kraj, kjer ima davčni

zavezanec, ki prejme te storitve, stalno oziroma običajno prebivališče.

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

justify;line-height:13.8pt;text-autospace:none"><span style="color:black;

letter-spacing:-.05pt">

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

justify;line-height:13.8pt;text-autospace:none"><span style="color:black;

letter-spacing:-.05pt">Po splošni opredelitvi je davčni zavezanec vsaka oseba,

ki opravlja ekonomsko dejavnost. Novela zakona prinaša spremembo v smislu

razširitve definicije pojma davčnega zavezanca. Ta razširjena definicija

davčnega zavezanca se uporablja samo za namene uporabe pravil o kraju

opravljanja storitev.

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

justify;line-height:13.8pt;text-autospace:none"><span style="color:black;

letter-spacing:-.05pt">

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

justify;line-height:13.8pt;text-autospace:none"><span style="color:black;

letter-spacing:-.05pt">Pri določanju kraja obdavčitve se partnerje s sedežem

izven Skupnosti šteje za davčne zavezance, če opravljajo ekonomsko dejavnost.

Pri tem ni nujno, da davčni zavezanci razpolagajo z identifikacijsko številko

za DDV.

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

justify;line-height:13.8pt;text-autospace:none"><span style="color:black;

letter-spacing:-.05pt">

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

justify;line-height:13.8pt;text-autospace:none"><span style="color:black;

letter-spacing:-.05pt">To pojasnilo je bilo pripravljeno na podlagi 1. odstavka

13. člena Zakona o davčnem postopku (Uradni list RS, št. 117/06, 24/08, 125/08,

20/09), ob upoštevanju informacij, ki jih je stranka, kot relevantne, navedla v

vprašanju. Zaradi raznolikosti dejanskih okoliščin vsakega posameznega primera,

je to pojasnilo mogoče uporabiti zgolj za konkretni primer.

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

justify;line-height:13.8pt;text-autospace:none"><span style="color:black;

letter-spacing:-.05pt">

<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">Vsebina

pojasnila / mnenja DURS-MF temelji na naslednji zakonodaji (zakonski in

podzakonski predpisi):

<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-size:7.0pt;font-family:"Times New Roman"">

Zakon o davku na dodano vrednost

/ZDDV-1/ (Uradni list RS, št. 117/06, 52/07-Obvestilo, 33/09-ZDDV-1A in

85/09-ZDDV-1B).

<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-size:7.0pt;font-family:"Times New Roman"">

Zakon o davčnem postopku /<span

class=SpellE>ZDavP-2/ (Uradni list RS, št. 117/06, 24/08-ZDDKIS in

125/08-ZDavP-2A in 110/09-ZDavP-2B.

<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">OPOMBA: Zapis zakonodaje,

na katerem temelji mnenje DURS-MF, je pripis uredništva.<o:p></o:p>

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

justify;text-autospace:none"><o:p> </o:p>

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

justify;text-autospace:none"><o:p> </o:p>

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