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SUKCESIVNO OPRAVLJANJE STORITEV NAJEMA NEPREMIČNIN – Predložitev izjave po 45. členu ZDDV-1 po dnevu začetka najemnega razmerja ter pravica do odbitka DDV (11.06.2013)

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<span style='mso-bidi-font-size: 11.0pt'>Številka:<span style=
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19/DS/2013</span></p>
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<span style='mso-bidi-font-size: 11.0pt'>Datum:<span style=
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29.04.2013</span></p>
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<span style=
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<p class="MsoNormal" style=
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<span style=
'mso-bidi-font-family:Arial;mso-fareast-language:SL'>Vprašanje –
opis problema</span></p>
<p class="MsoNormal" style=
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<span style=
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<span style=
'mso-bidi-font-family:Arial;mso-fareast-language:SL'>Slovenski
davčni zavezanec, identificiran za namene DDV in s sedežem v
Sloveniji (v nadaljevanju SI-1), je sklenil z drugim slovenskim
davčnim zavezancem, identificiranim za namene DDV in s sedežem v
Sloveniji (v nadaljevanju SI-2), najemno pogodbo za poslovne
prostore, ki se nahajajo v Sloveniji.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'mso-bidi-font-family:Arial;mso-fareast-language:SL'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
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<span style=
'mso-bidi-font-family:Arial;mso-fareast-language:SL'>Transakcija
(najem poslovnega prostora) je oproščena plačila DDV na podlagi 2.
točke 44. člena ZDDV-1, vendar sta SI-1 in SI-2 podpisala skupno
izjavo, da bo transakcija predmet obdavčitve z DDV skladno z
določili prvega odstavka 45. člena ZDDV-1.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'mso-bidi-font-family:Arial;mso-fareast-language:SL'><![if !supportEmptyParas]> <![endif]></span></p>
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<span style=
'mso-bidi-font-family:Arial;mso-fareast-language:SL'>Ostali
podatki:</span></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; line-height:150%;mso-list:l28 level1 lfo44;mso-layout-grid-align:none; text-autospace:none'>
<![if !supportLists]><span style=
'font-family:Symbol; mso-bidi-font-family:Arial;mso-fareast-language:SL'>·<span style='font:7.0pt "Times New Roman"'>     </span></span>
<![endif]><span style=
'mso-bidi-font-family:Arial;mso-fareast-language: SL'>SI-1 in SI-2
se dogovorita za obračunavanje najemnine za obdobje od prvega do
zadnjega dne v mesecu;</span></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; line-height:150%;mso-list:l28 level1 lfo44;mso-layout-grid-align:none; text-autospace:none'>
<![if !supportLists]><span style=
'font-family:Symbol; mso-bidi-font-family:Arial;mso-fareast-language:SL'>·<span style='font:7.0pt "Times New Roman"'>     </span></span>
<![endif]><span style=
'mso-bidi-font-family:Arial;mso-fareast-language: SL'>pogodba je
sklenjena za obdobje 2 let;</span></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; line-height:150%;mso-list:l28 level1 lfo44;mso-layout-grid-align:none; text-autospace:none'>
<![if !supportLists]><span style=
'font-family:Symbol; mso-bidi-font-family:Arial;mso-fareast-language:SL'>·<span style='font:7.0pt "Times New Roman"'>     </span></span>
<![endif]><span style=
'mso-bidi-font-family:Arial;mso-fareast-language: SL'>SI-2 za
sklenjeno razmerje ne vplačuje predplačil;</span></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; line-height:150%;mso-list:l28 level1 lfo44;mso-layout-grid-align:none; text-autospace:none'>
<![if !supportLists]><span style=
'font-family:Symbol; mso-bidi-font-family:Arial;mso-fareast-language:SL'>·<span style='font:7.0pt "Times New Roman"'>     </span></span>
<![endif]><span style=
'mso-bidi-font-family:Arial;mso-fareast-language: SL'>SI-1
obračunava DDV v davčnem obdobju koledarskega meseca;</span></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; line-height:150%;mso-list:l28 level1 lfo44;mso-layout-grid-align:none; text-autospace:none'>
<![if !supportLists]><span style=
'font-family:Symbol; mso-bidi-font-family:Arial;mso-fareast-language:SL'>·<span style='font:7.0pt "Times New Roman"'>     </span></span>
<![endif]><b style='mso-bidi-font-weight:normal'><span style=
'mso-bidi-font-family:Arial;mso-fareast-language:SL'>najemno
razmerje začne teči <u>1. aprila 2013</u>;</span></b></p>
<p class="MsoNormal" style=
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<![if !supportLists]><span style=
'font-family:Symbol; mso-bidi-font-family:Arial;mso-fareast-language:SL'>·<span style='font:7.0pt "Times New Roman"'>     </span></span>
<![endif]><b style='mso-bidi-font-weight:normal'><u><span style=
'mso-bidi-font-family:Arial;mso-fareast-language:SL'>skupna
izjava</span></u></b> <b style=
'mso-bidi-font-weight:normal'><span style=
'mso-bidi-font-family:Arial; mso-fareast-language:SL'>po 78. členu
PZDDV (v povezavi s 45. členom ZDDV-1) je bila predložena dne <u>3.
maja 2013</u>.</span></b></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<span style=
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<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'mso-bidi-font-family:Arial;mso-fareast-language:SL'>Vprašanje:</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'mso-bidi-font-family:Arial;mso-fareast-language:SL'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'mso-bidi-font-family:Arial;mso-fareast-language:SL'>Ali SI-2
zaradi predložitve izjave po 45. členu ZDDV-1 o obdavčitvi storitve
najema po dnevu začetka najemnega razmerja izgubi pravico do
odbitka DDV za čas trajanja celotnega pogodbenega razmerja (tj. 2
leti) ali le za opravljene transakcije pred predložitvijo
izjave?</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'mso-bidi-font-family:Arial;mso-fareast-language:SL'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<i style='mso-bidi-font-style:normal'><span style=
'mso-bidi-font-size:11.0pt'>Mnenje</span></i></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'mso-bidi-font-family:Arial;mso-fareast-language:SL'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<span style='mso-bidi-font-family:Arial;mso-fareast-language:SL'>V
opisanem primeru je (bi morala biti) storitev najema oproščena
plačila DDV na podlagi 2. točke 44. člena ZDDV-1 <b style=
'mso-bidi-font-weight:normal'>le v obdobju najema za mesec <u>april
2013</u></b>, saj izjava na osnovi določila drugega odstavka 45.
člena ZDDV-1 ni bila predložena <b style=
'mso-bidi-font-weight:normal'>pred opravljeno transakcijo</b>. Ob
upoštevanju nastanka obdavčljivega dogodka, skladno z določili 33.
člena ZDDV-1 in določil v povezavi s pravico do odbitka DDV, SI-2
nima pravice do odbitka DDV za storitev najema »le« za mesec april
2013.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'mso-bidi-font-family:Arial;mso-fareast-language:SL'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'mso-bidi-font-family:Arial;mso-fareast-language:SL'>SI-1 in SI-2
morata zaradi neizpolnjevanja pogoja glede obdavčitve storitve
najema z DDV za mesec april 2013 opraviti vse obveznosti, kot jih
določa ZDDV-1 (popravek obračuna DDV skladno z določili 88.b člena
ZDDV-1; izdaja pravilnega računa itd.).</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style=
'mso-bidi-font-size:11.0pt'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;line-height:150%;mso-layout-grid-align:none;text-autospace: none'>
<b style='mso-bidi-font-weight:normal'><span style=
'mso-bidi-font-family: Arial;mso-fareast-language:SL'>Obrazložitev</span></b></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style=
'mso-bidi-font-family:Arial;mso-fareast-language: SL'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'mso-bidi-font-family:Arial;mso-fareast-language:SL'>Skupino t.i.
nepravih oprostitev, pri katerih davčni zavezanec nima pravice do
odbitka DDV, določa 44. člen ZDDV-1. Po določbi 2. točke 44. člena
ZDDV-1 je plačila DDV oproščen tudi najem oziroma zakup nepremičnin
(razen izrecno naštetih izjem).</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'mso-bidi-font-family:Arial;mso-fareast-language:SL'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;mso-layout-grid-align:none;text-autospace:none'>
<i style='mso-bidi-font-style:normal'><span style=
'font-size:11.0pt;mso-bidi-font-family: Arial;color:#221E1F;mso-fareast-language:SL;mso-bidi-font-weight:bold'>
44. člen</span></i></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;mso-layout-grid-align:none;text-autospace:none'>
<i style='mso-bidi-font-style:normal'><span style=
'font-size:11.0pt;mso-bidi-font-family: Arial;color:#221E1F;mso-fareast-language:SL;mso-bidi-font-weight:bold'>
(druge oproščene dejavnosti)</span></i></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;mso-layout-grid-align:none;text-autospace:none'>
<i style='mso-bidi-font-style: normal'><span style=
'font-size:11.0pt;mso-bidi-font-family:Arial;color:#221E1F; mso-fareast-language:SL'>
Plačila DDV so oproščene tudi naslednje transakcije:</span></i></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;mso-layout-grid-align:none;text-autospace:none'>
<i style='mso-bidi-font-style: normal'><span style=
'font-size:11.0pt;mso-bidi-font-family:Arial;mso-fareast-language: SL'>
[…]</span></i></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;mso-layout-grid-align:none;text-autospace:none'>
<i style='mso-bidi-font-style: normal'><span style=
'font-size:11.0pt;mso-bidi-font-family:Arial;color:#221E1F; mso-fareast-language:SL'>
2. <b style='mso-bidi-font-weight:normal'>najem oziroma zakup
nepremičnin</b> (vključno z leasingom), razen:</span></i></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;mso-layout-grid-align:none;text-autospace:none'>
<i style='mso-bidi-font-style: normal'><span style=
'font-size:11.0pt;mso-bidi-font-family:Arial;color:#221E1F; mso-fareast-language:SL'>
– nastanitev v hotelih ali podobnih nastanitvenih zmogljivostih,
vključno z nastanitvijo v počitniških domovih, počitniških kampih
ali na prostorih, namenjenih kampiranju;</span></i></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;mso-layout-grid-align:none;text-autospace:none'>
<i style='mso-bidi-font-style: normal'><span style=
'font-size:11.0pt;mso-bidi-font-family:Arial;color:#221E1F; mso-fareast-language:SL'>
– dajanja v najem garaž in površin za parkiranje
vozil;</span></i></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;mso-layout-grid-align:none;text-autospace:none'>
<i style='mso-bidi-font-style: normal'><span style=
'font-size:11.0pt;mso-bidi-font-family:Arial;color:#221E1F; mso-fareast-language:SL'>
– dajanja v najem trajno instalirane opreme in
strojev;</span></i></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;mso-layout-grid-align:none;text-autospace:none'>
<i style='mso-bidi-font-style: normal'><span style=
'font-size:11.0pt;mso-bidi-font-family:Arial;color:#221E1F; mso-fareast-language:SL'>
– najema sefov;</span></i></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;mso-layout-grid-align:none;text-autospace:none'>
<i style='mso-bidi-font-style: normal'><span style=
'font-size:11.0pt;mso-bidi-font-family:Arial;color:#221E1F; mso-fareast-language:SL'>
[…]</span></i></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'mso-bidi-font-family:Arial;mso-fareast-language:SL'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'mso-bidi-font-family:Arial;mso-fareast-language:SL'>ZDDV-1 pravico
do izbire obdavčitve transakcij z nepremičninami opredeljuje v 45.
členu ZDDV-1, podrobneje pa jo ureja v 78. členu PZDDV.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'mso-bidi-font-family:Arial;mso-fareast-language:SL'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;mso-layout-grid-align:none;text-autospace:none'>
<i style='mso-bidi-font-style:normal'><span style=
'font-size:11.0pt;mso-bidi-font-family: Arial;color:#221E1F;mso-fareast-language:SL;mso-bidi-font-weight:bold'>
45. člen ZDDV-1</span></i></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;mso-layout-grid-align:none;text-autospace:none'>
<i style='mso-bidi-font-style:normal'><span style=
'font-size:11.0pt;mso-bidi-font-family: Arial;color:#221E1F;mso-fareast-language:SL;mso-bidi-font-weight:bold'>
(pravica do izbire za obdavčitev transakcij v zvezi z
nepremičninami)</span></i></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;mso-layout-grid-align:none;text-autospace:none'>
<i style='mso-bidi-font-style: normal'><span style=
'font-size:11.0pt;mso-bidi-font-family:Arial;color:#221E1F; mso-fareast-language:SL'>
(1) <b style='mso-bidi-font-weight:normal'>Davčni zavezanec, ki
opravlja transakcije, za katere je oprostitev DDV določena v
2</b>., 7. in 8. <b style='mso-bidi-font-weight:normal'>točki</b>
<b style='mso-bidi-font-weight: normal'>44. člena tega zakona, se
lahko dogovori z najemnikom</b>, zakupnikom, leasingojemalcem
oziroma kupcem <b style='mso-bidi-font-weight:normal'>nepremičnine
– davčnim zavezancem, ki ima pravico do odbitka celotnega DDV, da
bo od navedenih transakcij, ki bi morale biti oproščene plačila
DDV, obračunal DDV po predpisani stopnji</b>.</span></i></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;mso-layout-grid-align:none;text-autospace:none'>
<i style='mso-bidi-font-style: normal'><span style=
'font-size:11.0pt;mso-bidi-font-family:Arial;color:#221E1F; mso-fareast-language:SL'>
(2) <b style='mso-bidi-font-weight:normal'>Davčni zavezanec
obračuna DDV</b> v skladu s prvim odstavkom tega člena, <b style=
'mso-bidi-font-weight:normal'>če sta z najemnikom oziroma kupcem
nepremičnine <u>pred opravljeno dobavo</u> podala skupno izjavo
pristojnemu davčnemu uradu</b>.</span></i></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'mso-bidi-font-family:Arial;mso-fareast-language:SL'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;mso-layout-grid-align:none;text-autospace:none'>
<i style='mso-bidi-font-style:normal'><span style=
'font-size:11.0pt;mso-bidi-font-family: Arial;mso-fareast-language:SL;mso-bidi-font-weight:bold'>
78. člen PZDDV</span></i></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;mso-layout-grid-align:none;text-autospace:none'>
<i style='mso-bidi-font-style:normal'><span style=
'font-size:11.0pt;mso-bidi-font-family: Arial;mso-fareast-language:SL;mso-bidi-font-weight:bold'>
(Skupna izjava)</span></i></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;mso-layout-grid-align:none;text-autospace:none'>
<i style='mso-bidi-font-style: normal'><span style=
'font-size:11.0pt;mso-bidi-font-family:Arial;mso-fareast-language: SL'>
(1) V skladu z drugim odstavkom 45. člena ZDDV-1 sestavita davčna
zavezanca skupno izjavo v dveh izvodih in ju predložita vsak
svojemu pristojnemu davčnemu organu.</span></i></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;mso-layout-grid-align:none;text-autospace:none'>
<i style='mso-bidi-font-style: normal'><span style=
'font-size:11.0pt;mso-bidi-font-family:Arial;mso-fareast-language: SL'>
(2) V izjavi iz prejšnjega odstavka mora biti nepremičnina, na
katero se izjava nanaša, opisana dovolj natančno, da opis omogoča
nedvomno določitev predmeta dobave.</span></i></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'mso-bidi-font-family:Arial;mso-fareast-language:SL'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'mso-bidi-font-family:Arial;mso-fareast-language:SL'>Obdavčitev
transakcij v zvezi z najemom nepremičnin ZDDV-1 <b style=
'mso-bidi-font-weight:normal'>pogojuje</b> z naslednjimi elementi,
ki morajo biti izpolnjeni <b style=
'mso-bidi-font-weight: normal'><u>kumulativno</u></b>:</span></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; line-height:150%;mso-list:l8 level1 lfo37;mso-layout-grid-align:none; text-autospace:none'>
<![if !supportLists]><span style=
'font-family:Symbol; mso-bidi-font-family:Arial;mso-fareast-language:SL'>·<span style='font:7.0pt "Times New Roman"'>     </span></span>
<![endif]><span style=
'mso-bidi-font-family:Arial;mso-fareast-language: SL'>najemodajalec
in najemojemalec sta identificirana za namene DDV v
Sloveniji;</span></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; line-height:150%;mso-list:l8 level1 lfo37;mso-layout-grid-align:none; text-autospace:none'>
<![if !supportLists]><span style=
'font-family:Symbol; mso-bidi-font-family:Arial;mso-fareast-language:SL'>·<span style='font:7.0pt "Times New Roman"'>     </span></span>
<![endif]><span style=
'mso-bidi-font-family:Arial;mso-fareast-language: SL'>nepremičnina
se nahaja na ozemlju Slovenije;</span></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; line-height:150%;mso-list:l8 level1 lfo37;mso-layout-grid-align:none; text-autospace:none'>
<![if !supportLists]><span style=
'font-family:Symbol; mso-bidi-font-family:Arial;mso-fareast-language:SL'>·<span style='font:7.0pt "Times New Roman"'>     </span></span>
<![endif]><span style=
'mso-bidi-font-family:Arial;mso-fareast-language: SL'>najemnik ima
pravico do celotnega odbitka DDV v zvezi z nepremičnino;</span></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; line-height:150%;mso-list:l8 level1 lfo37;mso-layout-grid-align:none; text-autospace:none'>
<![if !supportLists]><span style=
'font-family:Symbol; mso-bidi-font-family:Arial;mso-fareast-language:SL'>·<span style='font:7.0pt "Times New Roman"'>     </span></span>
<![endif]><span style=
'mso-bidi-font-family:Arial;mso-fareast-language: SL'>najemodajalec
in najemojemalec morata (vsak posebej) <b style=
'mso-bidi-font-weight: normal'>predložiti navedeno izjavo po
elektronski poti preko sistema eDavki</b> <b style=
'mso-bidi-font-weight:normal'><u>pred opravljeno</u></b>
<u><b style=
'mso-bidi-font-weight:normal'>transakcijo</b></u>.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'mso-bidi-font-family:Arial;mso-fareast-language:SL'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'mso-bidi-font-family:Arial;mso-fareast-language:SL'>Glede
opredelitve, kdaj se skladno z določili ZDDV-1 šteje, da je
transakcija opravljena, si poglejmo določila ZDDV-1 v povezavi z
nastankom obdavčljivega dogodka (prvi in drugi odstavek 33. člena
ZDDV-1).</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'mso-bidi-font-family:Arial;mso-fareast-language:SL'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;mso-layout-grid-align:none;text-autospace:none'>
<i style='mso-bidi-font-style:normal'><span style=
'font-size:11.0pt;mso-bidi-font-family: Arial;color:#221E1F;mso-fareast-language:SL;mso-bidi-font-weight:bold'>
V. OBDAVČLJIVI DOGODEK IN OBVEZNOST OBRAČUNA DDV</span></i></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;mso-layout-grid-align:none;text-autospace:none'>
<i style='mso-bidi-font-style: normal'><span style=
'font-size:11.0pt;mso-bidi-font-family:Arial;color:#221E1F; mso-fareast-language:SL;mso-bidi-font-weight:bold'>
<![if !supportEmptyParas]> <![endif]></span></i></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;mso-layout-grid-align:none;text-autospace:none'>
<i style='mso-bidi-font-style:normal'><span style=
'font-size:11.0pt;mso-bidi-font-family: Arial;color:#221E1F;mso-fareast-language:SL;mso-bidi-font-weight:bold'>
33. člen ZDDV-1</span></i></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;mso-layout-grid-align:none;text-autospace:none'>
<i style='mso-bidi-font-style:normal'><span style=
'font-size:11.0pt;mso-bidi-font-family: Arial;color:#221E1F;mso-fareast-language:SL;mso-bidi-font-weight:bold'>
(dobave blaga ali storitev)</span></i></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;mso-layout-grid-align:none;text-autospace:none'>
<i style='mso-bidi-font-style: normal'><span style=
'font-size:11.0pt;mso-bidi-font-family:Arial;color:#221E1F; mso-fareast-language:SL;mso-bidi-font-weight:bold'>
(1) <b>Obdavčljivi dogodek</b> in s tem obveznost obračuna DDV
<b>nastane, ko</b> je blago dobavljeno ali <b>so storitve
opravljene</b>.</span></i></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;mso-layout-grid-align:none;text-autospace:none'>
<i style='mso-bidi-font-style: normal'><span style=
'font-size:11.0pt;mso-bidi-font-family:Arial;color:#221E1F; mso-fareast-language:SL;mso-bidi-font-weight:bold'>
(2) <b>Če se za</b> dobave blaga, razen iz točke b) drugega
odstavka 6. člena tega zakona, in <b>opravljanje storitev izdajajo
zaporedni računi</b> ali se izvršijo zaporedna plačila, <b>se
šteje, da so <u>opravljene v trenutku, ko poteče obdobje</u>, na
katero se taki računi ali plačila nanašajo</b>, vendar to obdobje
ne sme biti daljše od enega leta.</span></i></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'mso-bidi-font-family:Arial;mso-fareast-language:SL'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<span style='mso-bidi-font-family:Arial;mso-fareast-language:SL'>Na
podlagi vsebine sklenjenega pogodbenega razmerja lahko z vidika
nastanka obračunske obveznosti govorimo o t.i. sukcesivnem
opravljanju storitev. Navedeno pravilo se tako nanaša na
transakcije, ki se opravljajo neprekinjeno v nekem časovnem
obdobju, za katere se šteje<b style='mso-bidi-font-weight:normal'>,
<u>da so takšne transakcije opravljene s potekom obdobja, na
katerega se ti obračuni nanašajo</u></b>.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'mso-bidi-font-family:Arial;mso-fareast-language:SL'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<span style='mso-bidi-font-family:Arial;mso-fareast-language:SL'>V
opisanem primeru se šteje, da so/bodo transakcije opravljene
(zaključene):</span></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; line-height:150%;mso-list:l13 level1 lfo47;mso-layout-grid-align:none; text-autospace:none'>
<![if !supportLists]><span style=
'font-family:Symbol; mso-bidi-font-family:Arial;mso-fareast-language:SL'>·<span style='font:7.0pt "Times New Roman"'>     </span></span>
<![endif]><span style=
'mso-bidi-font-family:Arial;mso-fareast-language: SL'>za mesec
april – dne 30.4.2013;</span></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; line-height:150%;mso-list:l13 level1 lfo47;mso-layout-grid-align:none; text-autospace:none'>
<![if !supportLists]><span style=
'font-family:Symbol; mso-bidi-font-family:Arial;mso-fareast-language:SL'>·<span style='font:7.0pt "Times New Roman"'>     </span></span>
<![endif]><span style=
'mso-bidi-font-family:Arial;mso-fareast-language: SL'>za mesec maj
– dne 31.05.2013 (izjava po 45. členu ZDDV-1 je predložena 3. maja
2013);</span></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; line-height:150%;mso-list:l13 level1 lfo47;mso-layout-grid-align:none; text-autospace:none'>
<![if !supportLists]><span style=
'font-family:Symbol; mso-bidi-font-family:Arial;mso-fareast-language:SL'>·<span style='font:7.0pt "Times New Roman"'>     </span></span>
<![endif]><span style=
'mso-bidi-font-family:Arial;mso-fareast-language: SL'>za mesec
junij – dne 30.06.2013;</span></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; line-height:150%;mso-list:l13 level1 lfo47;mso-layout-grid-align:none; text-autospace:none'>
<![if !supportLists]><span style=
'font-family:Symbol; mso-bidi-font-family:Arial;mso-fareast-language:SL'>·<span style='font:7.0pt "Times New Roman"'>     </span></span>
<![endif]><span style=
'mso-bidi-font-family:Arial;mso-fareast-language: SL'>itd.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'mso-bidi-font-family:Arial;mso-fareast-language:SL'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'mso-bidi-font-family:Arial;mso-fareast-language:SL'>Ker je bila
izjava po 45. členu ZDDV-1 predložena 3. maja 2013, tj. po
opravljeni storitvi najema za mesec april 2013, SI-1 in SI-2 ne
izpolnjujeta pogojev za obdavčitev transakcije z DDV za navedeno
obdobje. Iz navedenega sledi, da je (bi morala biti) transakcija
najema nepremičnine za mesec april 2013 oproščena plačila DDV
skladno z 2. točko 44. člena ZDDV-1, kar pomeni, da za navedeno
obdobje SI-1 ne sme obračunati DDV, hkrati pa SI-2 nima pravice do
odbitka DDV.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'mso-bidi-font-family:Arial;mso-fareast-language:SL'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<span style='mso-bidi-font-family:Arial;mso-fareast-language:SL'>Za
prihodnja obdobja najema (maj, junij, julij, itd.) mora SI-1 za
storitev najema obračunati in plačati DDV, ki ga lahko SI-2
upošteva v celoti kot odbitnega.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'mso-bidi-font-family:Arial;mso-fareast-language:SL'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style=
'mso-bidi-font-family:Arial;mso-fareast-language: SL'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style='mso-bidi-font-family:Arial'>Veljavna zakonodaja
(ustrezni zakonski in podzakonski predpisi) ter ostali predpisi v
času izdaje strokovnega mnenja:</span></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; line-height:150%;mso-list:l44 level1 lfo21'>
<![if !supportLists]><span style=
'font-family:Symbol;mso-bidi-font-family:Arial'>·<span style=
'font:7.0pt "Times New Roman"'>     </span></span>
<![endif]><u><span style=
'mso-bidi-font-family:Arial;color:red'>Zakon o davku na dodano
vrednost (ZDDV-1)</span></u><u><span style=
'mso-bidi-font-family: Arial'>, Uradni list RS, št. 13/11-UPB3,
18/11-ZDDV-1D, 78/11-ZDDV-1E, 38/12-ZDDV-1F in
83/12-ZDDV-1G.</span></u></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; line-height:150%;mso-list:l44 level1 lfo21;mso-layout-grid-align:none; text-autospace:none'>
<![if !supportLists]><span style=
'font-family:Symbol; mso-bidi-font-family:Arial;mso-fareast-language:SL'>·<span style='font:7.0pt "Times New Roman"'>     </span></span>
<![endif]><u><span style=
'mso-bidi-font-family:Arial;color:red; mso-fareast-language:SL'>Pravilnik
o izvajanju Zakona o davku na dodano vrednost (PZDDV),</span></u>
<u><span style=
'mso-bidi-font-family:Arial; mso-fareast-language:SL'>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 in 102/12.</span></u></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'mso-bidi-font-family:Arial;mso-fareast-language:SL'><![if !supportEmptyParas]> <![endif]></span></p>
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