en	The tax code of the person in charge of the CAF and the tax code of the CAF itself or the tax code of the relevant professional must be inserted in the spaces provided.
sl	V ustreznih poljih vnesite davčno številko odgovornega CAF in številko samega CAF, ali se vnese davčno številko strokovne osebe.

en	Line VF57 this line must always be completed by all taxpayers in order to indicate admissible deductible VAT.
sl	Vrstico VF57 izpolnijo vsi zavezanci za navajanje odbitnega DDV.

en	1 form complete line VF33
sl	1 obrazec izpolnjevanje vrstice VF33

en	With regard to the completion of line VH12, note that the result of the relative payment must be indicated, including the amount of any advance payments made.
sl	Kar zadeva izpolnjevanje vrstice VH12 se navede rezultat plačila tako, da se zajame morebiti plačano višino akontacije.

en	year 2013 in the part concerning personal details - a form (form no. 01), in which all the parts concerning the last activity practiced must be
sl	DDV, ki ustreza zadnji dejavnosti, ki se je opravljala v letu 2013; - obrazec (obrazec št. 01) kjer morajo biti izpolnjene vse preglednice kamor se vnesejo

en	If the return is submitted by a subject resulting from a transformation, sections 2 and 3 of this part must be completed once only for each subject participating in the operation, and if separated accounts have been kept, the same sections 2 and 3 must be completed only in the first one of the forms for each taxpayer.
sl	V primeru napovedi, ki jo predloži preoblikovani subjekti morajo biti izpolnjeni samo enkrat za vsak subjekt, ki sodeluje v poslu, razdelki 2. in 3. te preglednice in če je bilo vodeno ločeno računovodstvo morajo biti razdelki 2. in 3. izpolnjeni samo v prvem obrazcu, ki se nanaša na vsakega zavezanca.

en	exempt and taxable operations with separate accounting
sl	oproščeni posli in obdavčeni posli z ločenim knjigovodstvom

en	Box 2 must be crossed by taxpayers who satisfy the requirements set out in article 27, paragraphs 1 and 2, of Decree Law no. 98 of 2011 and have chosen not to make use of the regime provided for therein and instead have opted in the year 2013 for the simplified accounting regime as provided for by article 27, paragraph 3, of Decree Law no. 98 of 2011.
sl	Polje 2 označijo zavezanci, ki izpolnjujejo zahteve iz 1. in 2. odstavka, 27. člena zakonskega odloka št. 98 iz leta 2011 in se niso odločili za uporabo tam predvidenega postopka, pač pa so v letu 2013 odločili za računovodski režim z olajšavami v skladu s 3. odstavkom, 27. člena zakonskega odloka št. 98 iz leta 2011.

en	This part has been inserted in order to allow for the separate indication of transfer goods and supply of services carried out regarding end consumers and subjects with VAT registration numbers within the framework of the annual return form, as per article 33, paragraph 13, of Decree Law no. 269 of 30 September 2003, amended by Law no. 326 of 24 November 2003.
sl	Preglednica je bila ustanovljena z namenom preverjanja v okviru obrazca letne napovedi ločene navedbe cesije sredstev in storitev izvedenih za končne potrošnike in subjekte, ki so DDV zavezanci v skladu s 33. členom, 13. odst. zakonskega odloka št. 269 z dne 30. septembra 2003, spremenjenega s spremembo zakona št. 326 z dne 24. novembra 2003.

en	completing the signature field; - in the Subject box, the code 4 by the board of statutory auditors, for each member.
sl	se poskrbi, da se v kvadratek Subjekt vnese šifra 3 ne da se izpolni polje podpis; - nadzorni odbor v kvadratek Subjekt za vsakega člana, šifra 4.

en	deducted or set off indicated in line VX5 or in the corresponding line of part RX of the
sl	kompenzacijo navedeno v vrstici VX5 ali ustrezno vrstico preglednice RX obrazca

en	The due completion of the current part by the transferring party is a condition for the transfer of the credit concerned to be effective, in accordance with paragraph 2 of article 43ter, of Presidential Decree 602 of 1973.
sl	Izpolnjevanje te preglednice s strani cedenta je pogoj veljavnosti odstopljene terjatve v skladu s 2. odst., 43-ter člena Odloka Predsednika Republike (O.P.R.)

en	Line VL35 indicate the part of the credit received following transfer carried out by a savings management company as provided for by art. 8 of Decree Law 351 of 2001 and used to reduce the VAT debit resulting from the current return.
sl	V vrstico VL35 se navede del terjatve, prejete po cesiji, ki so jo izvedle družbe za upravljanje v skladu z 8. členom, zakonskega odloka št. 351 z 2001 in se uporablja za zmanjšanje obveznosti DDV, k izhaja iz te napovedi.

en	purchases pertaining to them - exclusively exempt operations as provided for by no. 1-9 of art. 10 which do not
sl	nakupov - izključno oproščene posle, predvidene od številke 1 do 9, 10. člena , ki ne spa

en	As regards the tax discharged on the purchase and import of depreciable goods, we point out that what is due is the refund of the deductible tax relative to the purchases recorded during 2013, as well as to the purchases of the abovementioned goods recorded in previous years, where the refund was not claimed or where it was set off in the F24 form, but where from the accounting entries it appears that the tax was either entirely or partially brought forward as a deduction in subsequent years (cp. circular letter no.13/1990).
sl	V zvezi z davkom na nakupih in uvozih odpisnih dobrin spominjamo, da se uveljavi povračilo davka, ki je deležen odbitka, tako za nakupe iz leta 2013, kot za nakupe omenjenih dobrin iz prejšnjih let, v primeru, da zavezanec še ni vročil prošnje za povračilo ali še ni prejel povračila v obrazcu F24, temveč iz knjigovodskih opomb je davek v celoti ali delno odbit v naslednjih letih (primerjaj okrožnico št. 13/1990).

en	ANNUAL VAT RETURN FORM
sl	OBRAZEC ZA LETNO NAPOVED DDV

en	In cases where the purchaser has given the transferor, the invoice endorsed by the Customs Office at the exit point from European Union territory by the end of the fourth month after the operation and in the tax year, the transferor must add a negative variation, equal to the adjusted tax amount, to line VE25, so as to make up for the VAT (in this case the relative tax amount must not be included in part VF).
sl	V primerih, ko kupec vrne cedentu do četrtega meseca po opravljenem poslu in v davčnem letu fakturo, ki jo je potrdil carinski urad ob izhodu iz Skupnosti, mora cedent vnesti spremembo v minus, ki je enaka popravljenemu davku, v vrstico VE25, da se pridobi DDV (v tem primeru se davek ne zajame v preglednici VF).

en	For information regarding which taxpayers may use the VAT/BASE 2014 form please consult the completion instructions.
sl	Za opredeljevanje zavezancev, ki lahko uporabljajo obrazec DDV BASE/2014 glej ustrezna navodila za izpolnjevanje obrazca.

en	The special table can be used to determine the amounts to be indicated in lines 22 and 23.
sl	Za določanje marže, ki se navede v vrstice 22 in 23 se lahko uporablja ustrezna tabela.

en	Calculation of income from farming for agricultural enterprises - Article 1, paragraph 1093, Law no. 296 of 27 December 2006
sl	Določitev kmetijskih prihodkov za kmetijska podjetja - 1093. odstavek 1. člena zakona št. 296 z dne 27. decembra 2006

en	It is emphasised that recourse to such means of communication of options and revocations is rendered necessary exclusively in the case in which the person is not required to present the annual VAT return with reference to other activities carried out or, as already clarified by circular letter 209/E of 27 August 1998, if exemption from the obligation of presentation of the return persists also following the optional system chosen.
sl	Gre poudariti da tak način posredovanja opcij ali preklicev je potrebno izključno v primerih, ko subjekt ni dolžan predložiti letno napoved DDV z nanašanjem na druge dejavnosti ali kot je bilo navedeno v okrožnici št. 209/E z dne 27. avgusta 1998, če oprostitev obveznosti predložitve napovedi ostaja tudi po izbranem opcijskem sistemu.

en	Costs relating to operations falling within the margin regime met by taxpayers (including auction agencies) who apply the analytical method and by those who apply the global method must be indicated in line VF14, with the exception of purchases by taxpayers who have opted for the beneficial tax regime for young businesspeople and unemployed workers as provided for by article 27, paragraphs 1 and 2, of Decree Law no. 98 of 2011, to be indicated in line VF16 of the return for the year in which they were entered in the records as per article 38 of Degree Law no. 41 of 1995 and added to any other non-taxable purchases made.
sl	Stroški v zvezi s transakcijami znotraj mejnega režima, ki so jih opravili subjekti (vključno z agencijami za dražbe) z uporabo analitične metode in tisti, ki uporabljajo globalno metodo, morajo biti navedeni v vrstici VF14, z izjemo nakupov posameznikov, ki so koristili davčne ugodnosti za mlade podjetnike in mobilne delavce skladno s 1. in 2. odstavkom 27. člena zakonskega odloka št. 98 iz leta 2011, kar se navede v vrstici VF16 davčne napovedi za leto, v katerem so bili zabeleženi v evidencah, ki jih predpisuje 38. člen zakonskega odloka št. 41/1995, poleg zneskov morebitnih neobdavčljivih nakupov.

en	Taxpayers who use the register of invoices issued should take from the taxable amounts from that register, already sub-divided by tax rate, and indicate them in column 1, in lines from VE20 to VE23, corresponding to the relative tax rates printed on the form.
sl	Zavezanci, ki uporabljajo register izdanih faktur, vzamejo iz registra davčne osnove že razdeljene po davčnih stopnjah in jih vnesejo v stolpec 1, v vrsticah od VE20 do VE23 davčnih osnov, ki ustrezajo predtiskani davčni stopnji.

en	Line VO33, box 1 must be crossed by taxpayers who satisfy the requirements set out in article 27, paragraphs 1 and 2, of Decree Law no. 98 of 2011 and who have chosen to calculate VAT and income in the ordinary manner in 2013.
sl	Polje 1 v vrstici VO33 morajo označiti davčni zavezanci, ki izpolnjujejo pogoje iz 1. in 2. odstavka, 27. člena zakonskega odloka št. 98 iz leta 2011 in so se na podlagi tega v letu 2013 odločili za določanje DDV in prihodkov na običajne načine.

en	In particular, it is specified that: - the data to be reported in section 1 of part VA and in section 1 of part VL, as well as parts VE, VF and VJ concern each single separate accounting system and must therefore be filled in each form; - on the other hand, the data to be reported in section 2 of part VA and in sections 2 and 3 of part VL and parts VC, VD, VH, VK, VT, VX and VO concern the total of the activities performed and therefore must be summarized in just one form, namely in the first form completed.
sl	Predvsem je potrebno pojasniti, da: - podatki, ki se navedejo v razdelek 1. preglednice VA in v razdelku 1 preglednice VL, ter v preglednice VE, VF in VJ, ki zadevajo vsako posamezno ločeno knjigovodstvo in morajo biti izpolnjeni v vsakem obrazcu; - podatki pa, ki morajo biti zajeti v razdelek 2. preglednice VA in v razdelku 2. in 3. preglednice VL ter v preglednicah VC, VD, VH, VK, VT, VX in VO, zadevajo kompleks dejavnosti, ki jih opravlja zavezanec in morajo biti torej povzete v enem samem obrazcu in predvsem v prvem izpolnjenem obrazcu.

en	It is pointed out that the total amount of periodic payments results from the sum of the VAT data in the column "out
sl	Skupna višina obdobnih plačil izhaja iz vsote podatkov DDV vnesenih v stolpec

en	Starting from the 2013 tax year, on the basis of the new text of article 20, introduced by article 1, paragraph 325, letter c), of Law no. 228 of 2012, also non-taxable operations as provided for by articles 7 to 7-septies and for which an invoice has been issued in accordance with article 21, paragraph 6-bis count towards the calculation of turnover.
sl	Od davčnega obdobja 2013 dalje, na podlagi novega besedila 20. člena, kot ga uvaja črka c) iz 325. odstavka 1. člena zakona št. 228 iz leta 2012, pri določanju obsega poslov prispevajo tudi transakcije, ki niso obdavčljive v skladu s členi od 7. do 7-septies.

en	If the line is completed by companies that have not participated in group VAT payments, the amount specified, as it is not transferable to the group, must be taken into account when completing lines VX4, VX5 and VX6.
sl	Če vrstico izpolnjujejo subjekti, ki so sodelovali pri izplačilu DDV za skupino, je treba v vrstici naveden znesek, ker ga ni mogoče prenesti na skupino, upoštevati pri izpolnjevanju vrstic VX4, VX5 in VX6.

en	Thus, the person who is completing the declaration must take care to identify the specific code, which refers to their appointment.
sl	Subjekt, ki izpolni napoved, poskrbi za določitev šifre, ki se nanaša nanj v zvezi z njegovo pravno naravo.

en	In this case, on the other hand, part VX must report the balances compensated or ad
sl	V tem primeru namesto v preglednico VX mora biti vnesen sešteti saldo ali kompenzi

en	Once the deadlines for filing the return have expired, the taxpayer may rectify or supplement returns by filing a new return, using the methods set out for the original return, on a form that complies with the one approved for the tax period to which the return refers.
sl	Ko zapade rok za predložitev napovedi lahko zavezanec popravi ali dopolni napoved tako, da predloži po predvidenih načinih za izvorno napoved novo napoved, ki je dopolnjena v vseh njenih delih, na obrazcu, ki ustreza tistemu, ki je bil odobren za davčno obdobje na katero se nanaša napoved.

en	Furthermore, paragraph 7 of art.10 of Decree Law no. 78 of 2009 also makes the use of the annual tax credit to offset amounts of over 15,000 euros subject to the return bearing the stamp of approval of the return.
sl	Poleg tega 7. odst. istega 10. člena zakonskega odloka št. 78 z 2009, podreja uporabo v kompenazcijo letnega davčnega dobropisa za zneske, ki presegajo 15.000 eur ob predložitvi potrdila o ustreznosti v napovedi.

en	The operations indicated in the field must not be considered for the purpose of calculation of the pro-rata of deductibility.
sl	Ti posli navedeni v polju se ne obračunavajo v namene obračuna sorazmernosti davčnega odbitka.

en	1.If during the tax year to which the return is referred extraordinary operations have been performed or substantial subjective transformations have taken place, which have led to the extinction of the assignor (incorporated company, divided company, conferring, transferring or donating subject, etc.), the VAT return shall be filed by the subject still in existence (incorporating company, beneficiary, conferee, transferee, assignee, etc.).
sl	1.Če so med davčnim letom, na katero se nanaša napoved bili izvedeni izredni posli ali večje preoblikovanje družbe in je to pomenilo izbris subjekta prosilca (pripojena družba, odcepljena družba, družba vlagateljica, cedent ali donator, itd.), napoved DDV mora biti predložena samo s strani subjekta upravičenca (pripojitvena družba, družba koristnica, družba prejemnica, subjekt cesionar, obdarovanec, itd.).

en	In this part, one must include the taxable amount and the tax relating to goods and services purchased and imported as part of ordinary business, art or profession, resulting from invoices and customs bills of entry for imports recorded in the purchases register for the year 2013 (as referred to in article 25) or in other registers provided for with regard to legislation provisions made for special regimes, taking into account variations referred to in article 26 recorded in the same year.
sl	V preglednici morajo biti navedeni davčna osnova in davek za sredstva in storitve kupljene in uvožene med poslovanjem podjetja, izvajanjem umetnosti ali stroke, ki izhajajo iz fakture ali carinskih potrdil uvoza, beleženih v letu 2013, ki so zabeležene v registru nakupov, 25. člen, ali v drugi registru za posebne režime upoštevajoč spremembe v skladu s 26. členom beležene v istem lestu.

en	Code 7 must be indicated in the case of refunds requested by agricultural producers who have sold agricultural products listed in Table A - first part, as provided for by article 8, first paragraph, article 38-quater and article 72, in addition to intra-community sales by them.
sl	Šifro 7 je potrebno navesti v primeru povračila, če ga zahtevajo kmetje, ki so prodali kmetijske proizvode iz tabele A - prvi del, v skladu s prvim odstavkom 8. člena, 38-quater.

en	Line VJ14 indicate purchases of buildings or parts of buildings for which the tax is payable by the seller, in accordance with article 17, paragraph 6, letter a-bis).
sl	Vrstica VJ14 navedite nakupe objektov ali delov stavb, za katere davek plača prodajalec, v skladu s črko a-bis) 6. odstavka 17. člena.

en	• in the second column, the totals of the relative tax.
sl	• v drugi stolpec zneski davka.

en	If the sum of the amounts resulting from lines VW33 and VW34 is greater than the sum of the amounts resulting from lines VW32 and VW36, the difference must be indicated in this line.
sl	Če je vsota zneskov, ki izhajajo iz vrstic VW33 in VW34 večja od vsote zneskov, ki izhajajo iz vrstic VW32 in VW36, mora biti razlika navedena v tej vrstici.

en	Line VO20, box 1 must be crossed by unlimited partnerships, limited partnerships, shipping companies, de facto companies that carry out commercial activities, individuals who carry on commercial businesses, and non-commercial entities in relation to any commercial activities carried out, who, having achieved revenue in 2012 of not more than 400,000 euros for enterprises providing services or 700,000 euros for enterprises carrying on other activities (new limits introduced by article 7, paragraph 2, letter m) of Decree Law no. 70 of 2011), have chosen the ordinary accounting system for 2013.
sl	Vrstica VO20, kvadratek 1 morajo označiti osebne družbe, komanditne družbe, ladjarske družbe, podjetja, ki opravljajo gospodarske dejavnosti, fizične osebe, ki opravljajo gospodarske dejavnosti v okviru podjetja, negospodarski zavodi v povezavi z morebitnimi gospodarskimi dejavnostmi, ki so v letu 2012 dosegli prihodke v znesku, ki ne presega 400.000 evrov za podjetja, ki nudijo storitve, oziroma 700.000 evrov za podjetja, ki opravljajo drugačne dejavnosti (nove omejitve, ki jih uvaja črka m), 2. odstavka, 7. člena zakonskega odloka št. 70 iz leta 2011), ki so za leto 2013 označili izbiro rednega sistema računovodstva.

en	The admissible deductible VAT to show in the current line is calculated by applying the rate of fifty percent to the tax payable on taxable operations (see Appendix under "Connected agricultural activities");
sl	Odbitni DDV, ki se vnese v to vrstico se določi tako, da se uporabi odstotek od petdeset odstotkov pri davkih za obdavčjive posle (glej dodatek k postavki "Povezane kmetijske dejavnosti");

en	LineVW38 Total VAT payable.
sl	Vrstica VW38 Skupni dolgovani DDV.

en	Line VJ16 indicate purchases of microprocessors and central processing units for which the tax is payable by the seller, as provided for by article 17, paragraph 6, letter c).
sl	Vrstica VJ16 navedite nakupe mikroprocesorjev in centralnih procesnih enot, za katere davek plača cesionar, skladno s črko c), 6. odstavka, 17. člena.

en	d) Online help service
sl	d) Pomoč uporabnikom

en	Types of operation carried out
sl	Vrsta izvedenih poslov

en	Line VE26 - in this line, the total VAT relative to taxable operations should be indicated: this amount is obtained by increasing or decreasing the total reflected in line VE24 by the sum of the positive or negative variations set out in line VE25.
sl	V vrstico VE26 se vnese skupni zneske DDV na obdavčene posle, kar se doseže tako, da se poveča ali zmanjša znesek, ki izhaja iz vrstice VE24 v višini sprememb v plus ali minus navedene v vrstici VE25.

en	To this end, a specific box is provided on the front cover of the form UNICO 2014 (Personal Income Tax Return) which, when crossed, indicates the inclusion of part VO, completed by the aforementioned persons.
sl	V ta namen je na naslovni strani obrazca UNICO 2014 predviden poseben kvadratek, katerega oznaka omogoča signaliziranje prisotnosti preglednice VO, ki jo izpolnijo omenjeni subjekti.

en	Furthermore, part VK of its own form shall also include any squaring up of output or input VAT resulting from section 3 of part VL of the form of the incorporated company.
sl	Poleg tega mora biti v preglednici VK obrazca zajeta tudi morebitna poravnava DDV , kot obveznost ali terjatev, ki izhaja iz razdelka 3. v preglednici VL obrazca pripojene družbe.

en	Line VO32, box 1 must be crossed by those carrying out activities in the farm holiday sector, as referred to in Law no. 96 of 20 February 2006, who have opted, starting from 2013, for the deduction of VAT and income in the ordinary manners and thus communicate that they have not made use of the flat-rate calculation of the tax as provided for by art. 5 of Law no. 413 of 30 December 1991.
sl	Vrstica VO32, kvadratek 1 označijo subjekti, ki izvajajo dejavnost kmečkega turizma v skladu z zakonom št. 96 z dne 20.februarja 2006, ki so od leta 2013 izbrali za odbitek DDV in za določanje dohodka na navaden način in so obvestili, da se ne poslužujejo pavšalnega določanja davka, ki ga predvideva 5. člen, št. 413 z dne 30. decembra 1991.

en	Where more than one form is completed, reference must be made to the sum of the corresponding lines of the forms.
sl	V primeru izpolnitve več obrazcev je treba navesti seštevek odgovarjajočih vrstic iz različnih obrazcev.

en	Line VW40 indicate the amount corresponding to the excess used credit, net of amounts paid in the form of penalties and interest, if during the tax year to which the return applies amounts requested with specific demands issued following the undue offsetting of existing but unavailable tax credits have been paid (for example use of credits exceeding the annual limit of 516,456.90 euros, as provided for by article 34 of Law no. 388 of 2000).
sl	Vrstica VW40 navedite znesek, ki ustreza ponovno vplačanemu dobropisu, v neto znesku brez vplačil kazni in obresti, če so bili v davčnem obdobju iz te napovedi plačani zneski, zahtevani z ustreznimi dokumenti za izterjavo, izdanimi kot posledica neprimerne uporabe pri kompenzaciji obstoječih dobropisov, ki pa niso na voljo (npr. uporaba dobropisov, ki presegajo letno omejitev 516.456,90 EUR, določeno v 34. členu zakona št. 388 iz leta 2000).

en	Providing these makes it possible to receive, free of charge, from the Revenue Agency, information and updates regarding final payment dates, news, obligations and services offered.
sl	Če se navede telefonska številka ali številke prenosnika, telefaksa in naslov elektronske pošte, se lahko brezplačno prejme od Agencije za Prihodke informacije in uskladitve rokov, novosti, obveznosti in ponujenih storitev.

en	The relative data, which must be taken from the register provided for in terms of paragraph 2 of article 38 of Decree Law 41/1995, must be included in line VE30; - line 4 must include the following:
sl	38 člena zakonskega odloka 41/1995 mora biti zajeto v vrstico VE30; - v vrstico 4 se zajame:

en	In any event these transactions constitute business turnoverfor the transferor.
sl	Ti posli zadevajo poslovni promet za cedenta.

en	In field 2 the quota that is part of the refund for which the controlling company intends to use the refund procedure by means of the tax collection agency must be indicated.
sl	V polju 2 mora biti naveden delež povračila za katerega namerava kontrolna družba uporabiti poenostavljen postopek povračila preko izterjevalca.

en	Line VE34 indicate, in field 1, the sum of operations carried out with application of reverse charge, specified separately in the following fields: - field 2 domestic sales of scrap and other salvage materials as referred to in article 74, paragraphs 7 and 8, for which VAT is to be paid by the seller not subject to tax.
sl	V vrstici VE34 je potrebno v polju 1 navesti skupen znesek transakcij, opravljenih z uporabo obrnjene davčne obveznosti, prikazane ločeno na naslednjih področjih: - polje 2 cesije razbitin in drugega odpadnega materiala znotraj države v skladu s 74. členom, odstavki 7 in 8, za katere je predvideno plačilo DDV s strani cesionarja, pasivni davčni subjekt.

en	The following may also use the simplified accounting regime: - taxpayers who, despite satisfying the requirements set out in paragraphs 96 and 99, article 1, of Law no. 244 of 24 December 2007, have chosen the ordinary regime or the tax relief regime for new business enterprises and self-employment as provided for by article 13 of Law no. 388 of 23 December 2000; - taxpayers who, despite satisfying the requirements set out in article 27, paragraphs 1 and 2, of Decree Law no. 98 of 6 July 2011, have chosen the ordinary regime or the tax relief regime for new business enterprises and self-employment as provided for by article 13 of Law no. 388 of 23 December 2000.
sl	K računovodskemu režimu z olajšavami lahko pristopijo: - osebe, ki so kljub izpolnjevanju pogojev iz točk od 96. do 99. iz 1. člena zakona št. 244 z dne 24. decembra 2007 izbrale običajni režim oziroma davčni režim z olajšavami za nove poslovne pobude in samozaposlovanje v skladu s 13. členom zakona št. 388 z dne 23. decembra 2000; - osebe, ki so kljub izpolnjevanju pogojev iz 1. in 2. odstavka 27. člena zakonskega odloka št. 98 z dne 6. julija 2011 izbrale običajni režim oziroma davčni režim z olajšavami za nove poslovne pobude in samozaposlovanje v skladu s 13. členom zakona št. 388 z dne 23. decembra 2000.

en	Margins relative to non-taxable transactions, which make up the ceiling (to be included in line VE30) Difference btw the considerations, to be included in line VE32 [(sum of the amounts in line 20) + line 21- (sum of the amounts in line 22) - line 23]
sl	Marže za neobdavčene posle, ki sestavljajo plafon (zajeti v vrstico VE30) Razlika v plačilih, ki se zajame v vrstico VE32 [(vsota zneskov vrstice 20) + vrstica 21 - (vsota zneskov vrstice 22) - vrstica 23)]

en	In this particular hypothesis the declaring company shall indicate, in parts VH and VK of the form concerning the incorporated company, the debts and the credits transferred by it before the incorporation and, in parts VH and VK of its own form, its own credits and debts transferred in the entire year.
sl	Pri te posebnem primeru mora družba prijaviteljica v preglednice VH in VK navesti v obrazec pripojene družbe, dolgove in terjatve, ki jih je slednja prenesla pred pripojitvijo in v preglednice VH in VK obrazca svoje prenesene terjatve in dolgove v celem letu.

en	In addition, it is pointed out that the total taxable amount of such purchases must be included in field 1 of line VF26.
sl	Skupna davčna osnova za te nakupe mora biti izračunana v polju 1 vrstice VF26.

en	In this second return, the incorporating company shall report its identification data in the box reserved for the declarant with appointment code 9 and in the box reserved for the taxpayer the identification data of the incorporated company; in part VK, in field "Last month of control" (VK1 field 2) shall report the last month in which group payments were made.
sl	V tej drugi napovedi mora pripojitvena družba navesti svoje identifikacijske podatke v preglednico, ki je namenjena prijavitelju s šifro funkcije 9 in v preglednico zavezanca identifikacijske podatke pripojene družbe, v preglednico VK v polju "Zadnji kontrolni mesec" (VK1 polje 2) mora biti naveden zadnji mesec v katerem je bilo izvedeno plačilo skupine.

en	Field 1 indicate the total amount of taxable operations deriving from the sum of the amounts shown in field 1 of line VE24 of all the forms comprising the return.
sl	V polje 1 navedite skupni znesek obdavčenih poslov, ki izhaja iz celotnega seštevka zneskov navedenih v polju 1 vrstice VE24 vseh obrazcev, iz katerih sestoji napoved.

en	The line must indicate in field 1 the tax code of the consolidating company and in field 2 the amount of the credit transferred, as provided for by art. 7, paragraph 1, letter b), of the decree of 9 June 2004.
sl	V vrstici navedite v polje 1 davčno številko in v polje 2 znesek prenesenega dobropisa v skladu s 7.členom, 1.odst., črka b) odloka z dne 9.junija 2004.

en	Line VY1 amount payable.
sl	Vrstica VY1 znesek za plačilo.

en	Line VK27 in this line it is necessary to indicate the overall amount of interest transferred to the group by companies which have carried out quarterly periodic payments as provided for by article 7 of Presidential Decree number 542 of 1999.
sl	Vrstica VK27 v to vrstico se navede skupni znesek obresti prenesenih skupini s strani družb, ki so izvedle obdobna trimesečna plačila v skladu s 7. členom Odloka Predsednika Republike (O.P.R.)

en	Consequently, these transactions are subject to the ordinary VAT regime.
sl	Sledi pritegnitev slednjih v navaden sistem DDV.

en	This reduction also applies in cases in which the late payment is notified by the competent Revenue Agency office.
sl	To zmanjšanje obvelja tudi v primeru pritožbe s strani urada.

en	as provided for in article 6, 3rd paragraph, of the Ministerial Decree of December 13,
sl	cije, ki jih predvideva 6. člen, 3. odst. ministrskega odloka z dne 13.decembra 1979.

en	exclusively exempt operation
sl	izključno neobdavčeni posli

en	The relief regime imposed by paragraph 5 of article 74-quarter is the natural VAT regime for subjects who undertake travelling shows and smaller taxpayers who carry out show business activities.
sl	Režim olajšav, ki ga narekuje člen 74-quater, peti odstavek, sestoji iz naravnega režima DDV za subjekte, ki organizirajo potujoče predstave in za manjše zavezance, ki opravljajo prireditveno dejavnost, katerim je dovoljeno, da uveljavljajo pravico do izbire za uporabo davka na običajne načine.

en	For example, where the taxpayer intends to set off the tax payable resulting from the monthly payment (e.g. March) with the credit tax receivable from the quarterly payment (e.g. 1st quarter), for the purposes of setting off the monthly tax payable with the quarterly tax receivable it is necessary to anticipate the quarterly settlement by making the payment within the time limit provided for the monthly payment and indicating the amount of the credit balance or the amount of the lesser tax payable in line VH3.
sl	Npr. v primeru, da se namerava kompenzirati dolgovani davek, ki izhaja iz mesečnega izplačila (npr. mesec marec) z davkom, ki predstavlja terjatev in izhaja iz trimesečnega plačila (npr. 1.trimesečje) v namene kompenziranja mesečne obveznosti s trimesečno terjatvijo je potrebno preložiti na zgodnejši čas trimesečno plačilo tako, da se izvede v predvidenem roku za mesečno plačilo in se navede v vrstico VH3 znesek preostale terjatve ali manjšo obveznost/davek.

en	• in the case referred to in code 9 to be used, for example, in the event of an incorporating merger that took place between January 1 and the date of submission of the annual return, the incorporated company must be indicated as the taxpayer and the incorporating company as the declarant.
sl	• v primeru, kot je podan pri šifri 9, ki se uporablja na primer pri združitvi s pripojitvijo, ki je bila izvedena v času med 1. januarjem in datumom predložitve letne davčne napovedi, je potrebno kot davčnega zavezanca navesti pripojeno podjetje, kot prijavitelja pa združeno podjetje, katerega davčna številka mora biti navedena v ustreznem polju "Davčna številka prijavitelja", v preostalih poljih pa se navedejo davčna številka in osebni podatki predstavnika združenega podjetja.

en	If the drawing from the deposit occurred in a tax period subsequent to that in which the purchase without the payment of tax was made, then the taxable amount must be indicated in the return for the year in which the operation took place (deposit or purchase of goods held in deposit, etc.) in line VF14 and, subsequently, in the return for the year in which drawing occurred, it is necessary to include, in lines from VF1 to VF12, the taxable amount and the related tax, also indicating the same amount in line VF21, to allow the subtraction from the turnover of the corresponding amount already indicated in line VF14 of the previous return.
sl	Če pa do dviga iz depozita pride v naslednjem davčnem obdobju po tistem, ko je bil izveden nakup brez plačila davka, se davčna osnova navede v napoved za leto izvajanja posla (vnos v skladišče, nakup hranjenega sredstva na skladišču, itd), v vrstico VF14 in nato v napoved za leto, v katerem je prišlo do jemanja iz skladišča, se v vrstice VF1 do VF12 vnesejo davčna osnova in davek tako, da se poleg samega zneska navede v vrstico VF21, da se od obsega nakupa odšteje ustrezni znesek, ki je bil že vnesen v vrstici VF14 predhodne napovedi.

en	By indicating the amount, the validity of this credit is restored and equal to that of the credit generated during the tax period to which the return refers.
sl	S tako izpostavljenostjo se veljavnost dobropisa, ki se zahteva za povračilo, znova vzpostavi in izenači z veljavnostjo dobropisa, ki je nastal v davčnem obdobju iz te davčne napovedi.

en	Line VO35, box 1 must be crossed by taxpayers who began trading after 31 December 2007 and who have applied, starting from 2013, the beneficial tax regime for young businesspeople and unemployed workers as provided for by article 27, paragraphs 1 and 2, of Decree Law no. 98 of 2011.
sl	Polje 1 v vrstici VO35 morajo označiti zavezanci, ki so začeli opravljati dejavnost po 31. decembru 2007 in ki od leta 2013 naprej koristijo davčne ugodnosti za mlade podjetnike in mobilne delavce skladno s 1. in 2. odstavkom, 27. člena zakonskega odloka št. 98 iz leta 2011.

en	Line VA1 in the event of a merger, division, conferment and transfer of the business or other extraordinary transactions, or substantial subjective transformations occurring during the course of the year, the VAT registration number of the person transformed (incorporated or division company, person conferring or ceding the business) must be indicated by the declarant taxpayer in the form (or forms in the case of separate accounts) used to indicate the data relating to the activity carried out by the said person in the period preceding the transformation.
sl	Vrstica VA1 v primeru spojitve, odcepitve, vložka ali cesije podjetja ali drugih izrednih poslov ali večjega preoblikovanja subjekta, do katerega pride v teku leta zavezanec prijavitelj navede identifikacijsko številko DDV preoblikovanega subjekta (pripojena, odcepljena družba, subjekt, ki je vložil vložek ali cedent podjetja, itd.) v obrazec (ali obrazce v primeru ločenega knjigovodstva), ki se uporablja za navajanje podatkov glede dejavnosti, ki jo leta opravlja v obdobju pred preoblikovanjem.

en	Ordinary accounting system for minor businesses - Art. 18, paragraph 6, Presidential Decree no. 600 of 1973
sl	Režim navadnega knjigovodstva za manjše zavezance - 18. člen, 6. odst., Odloka Predsednika Republike (O.P.R.)

en	The taxpayer who, when making periodic or payment on account uses special tax credits or credits received from savings management companies, must indicate in the field "debits", of the lines included between VH1 and VH13, the results of the payments and the amount of the payment on account net of the credits used.
sl	Zavezanec, ki za obdobno izplačilo ali akontacijo, uporablja posebne davčne dobropise ali terjatve, ki jih prejme od družbe za upravljanje, mora v polje "obveznosti" v vrstice od VH1 do VH13 navesti podatke plačil in znesek akontacije neto uporabljenih terjatev.

en	Determination of income in ordinary manners for other agricultural activities - Art. 56 bis, paragraph 5 of the TUIR (Income Tax Consolidate Act)
sl	Določanje dohodka na navaden način za druge kmetijske dejavnosti - 56 bis.

en	Payments of the tax relating to the aforesaid operations must be indicated in line VL24.
sl	Vplačila davka za omenjene posle je treba navesti v vrstico VL24.

en	exempt operations and occasional taxable operations without related purchases
sl	posli oproščeni davka občasni posli neoproščeni davka, brez povezanih nakupov

en	The amount of the current line, added algebraically to that indicated in line VF56, must be specified in line VF57.
sl	Znesek te vrstice, algebrično seštet s tistim, ki je naveden v vrstici VF56, mora biti vnesen v vrstici VF57.

en	Pursuant to article 10 of Decree Law no. 78 of 1 July 2009, as amended by article 8, paragraphs 18 and 19, of Decree Law no. 16 of 2012, the annual VAT credit may be used to offset amounts of over 5,000 Euro starting from the 16th day of the month following the month of submission of the return from which the credit emerges.
sl	V skladu z 10. členom zakonskega odloka št. 78 z dne 1. julija 2009, kakor je bil spremenjen z 18. in 19. odstavkom, 8. člena zakonskega odloka št. 16 iz leta 2012, se lahko poplačilo letnega dobropisa DDV, ki presega 5.000 EUR, izvede od 16. dne naprej v mesecu, ki sledi predložitvi davčne napovedi, iz katere izhaja.

en	Legislative Decree no. 60 of 26 February 1999 in carrying out the delegation contained in Law no. 288 of 03 August 1998 (which provided for the abolition of the tax on shows and the introduction of the tax on entertainment limited to certain activities) drew a distinction between the entertainment activities listed in the tariff enclosed to Presidential Decree no. 640 of 26 October 1972, as amended by article 1 of Legislative Decree no. 60/1999 referred to above, (which are subject to the tax on entertainment and VAT on the basis of the special criteria imposed by paragraph six of article 74), and the show business activities indicated in table C, enclosed to Presidential Decree no. 633/1972, whose activities are subject to VAT on the basis of the ordinary criteria only and to whom the provisions of article 74-quater apply to these activities.
sl	Zakonski odlok št. 60 z dne 26. februarja 1999 pri izvajanju pooblastila, ki ga zajema zakon št. 288 z dne 03. avgusta 1998, ki predvideva odpravo davka na prireditve/predstave in ustanovitev davka na zabave z omejitvijo na nekatere dejavnosti, so bile ločene zabaviščne dejavnosti navedene v tarifi, ki je priložena odloku predsednika republike št. 640 z dne 26. oktobra 1972 spremenjene s 1. členom navedenega zakonodajnega odloka št. 60/1999, podvržene davku na zabave in DDV po posebnih kriterijih, ki jih narekuje 74. člen, šesti odstavek, od prireditvenih dejavnosti, ki so navedene v razpredelnici C, priloženi odloku predsednika republike št. 633/1972 in so podvržene samo DDV glede na običajne kriterije in naslovnice določil 74-quater.

en	Section 3 has been provided to allow taxpayers who have opted to benefit from the provisions of article 2, paragraph 36-vicies ter, of Decree Law no. 138 of 13 August 2011, to indicate details identifying their relationship with financial operators as provided for by article 7, paragraph
sl	Oddelek 3 je bil predviden, da lahko osebe, ki želijo koristiti določbe iz točke 36-vicies-ter 2. člena zakonskega odloka št. 138 z dne 13. avgusta 2011, navedejo identifikacijske podatke odnosov s finančnimi posredniki iz 6. odstavka 7. člena OPR št. 605 iz leta 1973.

en	- taxpayers who carry out exempt operations which entail the total non-deductibility of
sl	- zavezanci, ki so opravljali davčno oproščeni posel, ki pomenijo popolni odbitek DDV od

en	In the case of regularisation of a tax payment omitted during a previous periodic payment, the taxpayer must not take into account the amounts paid for this reason, in the line of part VH corresponding to the period in which the regularisation is carried out.
sl	V primeru urejanja neplačanega davka, ki zadeva prejšnje obdobno plačilo, mora zavezanec upoštevati v vrstici preglednice VH, ki ustreza obdobju urejanja, plačane zneske iz tega naslova.

en	Finally, in terms of article 20 of Legislative Decree 60/1999 cinema hall operators are entitled to a tax credit, which can be deducted when the VAT is settled and paid or set-off in terms of article 17 of Legislative Decree no. 241 of 09 July 1997, in place of the tax relief provided by the legislation previously in force.
sl	20. člen zakonodajnega odloka št. 60/1999 je priznal izvajalcem kinematografskih dvoran, namesto bone, ki jih predvideva sistem, davčni dobropis, ki se lahko odbije namesto izplačila DDV ali kompenzira v skladu s 17. členom zakonodajnega odloka št. 241 z dne 09. julija 1997.

en	In the box, which must always be completed, the following data must be provided: VAT registration number
sl	V kvadratku, ki ga je treba vedno izpolniti morajo biti navedeni naslednji podatki:

en	Obligations of dental technicians and other health workers By virtue of Law no. 7 of 17 January 2000, which regulates transactions relative to gold and silver, subjects carrying out health professions and skills and in particular dental technicians and dentists who carry out exclusively VAT exempt transactions referred to in art. 10, no. 18 are obliged to submit the annual VAT return, in terms of article 17, paragraph five, with the application of the so-called reverse-charge mechanism if, during the fiscal year they purchased: - gold material and semi-worked articles with a purity equal to or superior than 325 thousandths.
sl	V skladu z zakonom št. 7 z dne 17. januarja 2000, ki ureja posle v zvezi z zlatom in srebrom, subjekti, ki izvajajo zdravstveni poklic in predvsem zobozdravstveni tehniki in zobozdravniki, ki izvajajo izključno posle, ki niso obdavčeni z DDV v skladu z 10. členom , št. 18 morajo predložiti letno napoved DDV, če so v davčnem letu izvedli v skladu s 17. členom, peti odstavek, z uporabo mehanizma obratnega odbit

en	Those who submit the unified return must indicate the required data in part VX in section III of part RX in the UNICO 2014 (Personal Income Tax Return) form.
sl	Subjekti, ki vložijo poenoteno davčno napoved, morajo navesti zahtevane podatke v razpredelnici VX v oddelku III razpredelnice RX obrazca UNICO 2014.

en	4.1.1 - TYPE OF RETURN
sl	4.1.1 - VRSTA NAPOVEDI

en	In addition, it is pointed out that if the procedure for group VAT payment is not renewed in the following year with reference to the controlling company itself or if the procedure ceased during the year, any group credit surplus for which a refund has not been requested but which has been carried over for deduction by the ex-controlling organisation or company must be indicated in line VA12 of the 2014 VAT return form (see instructions at line VA12), exclusively for the amount paid in 2013 and for which the guarantees required by article 6, 3rd paragraph, of the Ministerial Decree of 13.12.1979 must be provided.
sl	V primeru, da se postopek izplačila DDV skupine ne obnovi v naslednjem letu pri tej isti kontrolni družbi ali je postopek prenehal v teku leta, morebitni presežek terjatve skupine za katerega ni bilo zahtevano povračilo je bilo obračunano v olajšavo s strani ustanove ali bivše kontrolne družbe mora biti navedeno v vrstici VA12 napovedi DDV/2014 (glej navodila VA12) v mejah kompenziranega zneska v letu 2013 in za katerega morajo biti dane garancije, ki jih predvideva 6. člen, 3. odstavek, v Ministrskem Odloku z dne 13.12.1979.

en	In the declarant part, the tax representative shall report his/her own details with appointment code 6.
sl	V polje prijavitelja mora davčni predstavnik navesti svoje podatke tako, da vnese šifro funkcije 6.

en	VE Sec. 2 Transfers of agricultural products with own tax rates.
sl	Cesija kmetijskih proizvodov po lastni davčni stopnji.

en	form; - line VX6 must be completed to indicate the amount transferred by taxpayers who have
sl	predloženi davčni napovedi; - izpolnitev vrstice VX6 z navedbo zneska, ki so ga predali subjekti, ki so se odločili za

en	Said surplus must be indicated in the current line if the annual adjustment has been paid in a single instalment or if it has been paid in instalments but said surplus has not been either fully or partly recovered with successive instalments.
sl	Ta presežek mora biti naveden v tej vrstici, če je letna poravnava bila plačana v enkratnem znesku ali v primeru, da je le ta bil plačan v obrokih, a ta presežek ni bil v celoti ali delno poplačan z naslednjimi obroki.

en	• the amount from line VF24 if in line VF30 box 1 has been crossed, reserved for taxpayers to whom the regime governed by article 74-ter applies.
sl	• znesek vrstice VF24, če je bil v vrstici VF30 označen kvadratek 1, namenjen zavezancem iz režima, ki ga ureja 74-ter člen.

en	Consequently, in this case the conferring or incorporated subject shall not file the VAT return concerning the year 2013.
sl	Posledično pripojeni subjekt, v katerega se je vlagalo, ne sme predložiti napovedi DDV za leto 2013. 2.

en	Note that article 10, paragraph 1, letter a), of Decree Law no. 35 of 14 March 2005, modifies the provision in question, introducing the special deduction regime, for associative organisations that sell agricultural products principally produced by their members, on the totality of transfers of agricultural and ichthyic products that fall under the categories listed in table A, part I, contained in Presidential Decree no. 633 of 1972 (cp. Circular Letter no. 1 of 17 January 2006).
sl	10. člen, 1. odstavek, črka a), zakonskega odloka št. 35 z dne 14. marca 2005 je spremenil določilo v pregledu s tem, da se je za združenja, ki poskrbijo za prodajo kmetijskih proizvodov, predvsem proizvode družbenikov, predvidela uporaba posebnega režima odbitka za vse cesije kmetijskih in ribjih proizvodov med tistimi, ki so navedeni v tabeli A, I.del, priložen odloku predsednika republike št. 633 z 1972.

en	Line VL40 indicate the amount corresponding to the excess used credit, net of amounts paid in the form of penalties and interest, if during the tax period to which the return refers amounts requested with specific demands issued following the undue offsetting of existing but unavailable tax credits have been paid (e.g. the use of credits over the annual limit of 516,456.90 euros, as provided for by article 34 of Law no. 388 of 2000).
sl	Vrstica VL40 navedite znesek, ki ustreza ponovno vplačanemu dobropisu, v neto znesku brez vplačil kazni in obresti, če so bili v davčnem obdobju iz te napovedi plačani zneski, zahtevani z ustreznimi dokumenti za izterjavo, izdanimi kot posledica neprimerne uporabe pri kompenzaciji obstoječih dobropisov, ki pa niso na voljo (npr. uporaba dobropisov, ki presegajo letno omejitev 516.456,90 EUR, določeno v 34. členu zakona št. 388 iz leta 2000).

en	The filing of the annual VAT return by individuals obliged to do so must be carried out electronically only.
sl	Subjekti, ki morajo predložiti letno napoved, to opravijo izključno na elektronski način.

en	Credits
sl	PLAČILA

en	Calculation of income for companies comprised by farmers - Article 1, paragraph 1094, Law no. 296 of 27 December 2006
sl	Določitev dohodka za podjetja, ki jih sestavljajo kmetijski podjetniki - 1094. odstavek 1. člnea zakona št. 296 z dne 27. decembra 2006

en	• purchases relating to operations carried out by travel agencies with the application of the special regime provided for by article 74-ter (see Appendix).
sl	• nakupi za posle, ki jih izvajajo potovalne agencije z uporabo posebnega režima, ki ga

en	1 to 3 years imprisionment (article 5)
sl	Zapor od 1 do 3 let (5. člen)

en	It is pointed out that the amount of interest owed relative to the tax payable when the annual return is made, must not be included in this line, but must be indicated in line VW36.
sl	Višina dolgovanih obresti za davek,ki ga je treba plačati ob letni napovedi, ne sme biti zajeta v tej vrstici, ampak mora biti navedena v vrstici VW36.

en	The following information must be indicated: - in line 1 indicate the aggregate amount of the considerations due by the highest bidders, gross of VAT, relating to the transactions carried out (taxable and non-taxable) that fall within the special regime; - in line 2 indicate the aggregate sum of the amounts that the auction agency has paid to customers; - in line 3 indicate the aggregate amount of the gross margins, i. e. the difference between line 1 and line 2; - in line 4 indicate the aggregate amount of the gross margins relative to the taxable transactions.
sl	Podatki, ki jih je treba navesti, so naslednji: - v vrstico 1 se navede skupna višina plačil, ki se dolgujejo kupcem z davkom za izvedene posle (obdavčeni ali ne), ki spadajo v poseben režim; - v vrstico 2 se navede skupna višina zneskov, ki jih plačajo lastniki dražbene hiše komitentom; - v vrstico 3 se navede skupna višina bruto marž, ki izhajajo iz razlike med vrstico 1 in vrstico 2; - v vrstico 4 se navede skupna višina bruto marže za obdavčene posle.

en	"The relevant procedure under discussion, in the same way as for the imports of investment gold, entails the enclosure (by the taxable subject) of a certificate with the customs declaration on the subject's own letterhead, which specifies how the regulation invoked is rendered operative" (circu
sl	"Način zajema kot za uvoze investicijskega zlata izjavo pasivnih subjektov, ki se priloži carinski deklaraciji, potrditev na papirju z glavo v katerem je izrecno specificiran naslov iz katerega se izvaja zakonski

en	Fraudulent return: reference, in the return, to assets with a lower value than the actual one and/or non-existent liabilities, on the basis of false representation in compulsory accounting entries and using fraudulent means, when at the same time: a) the amount of tax avoided is higher than 30,000 Euro; b) the full total of the amounts subtracted from the imposition is higher than 5% of the amount subject to VAT which is indicated in the return or, in any case, higher than 1,000,000 Euro False return: Reference, in the return, to assets that make up a total which is less than the effective one, and/or false liabilities, when jointly: a) the unpaid tax is greater than 50,000 Euro; b) the full total of the components subtracted from the imposition is higher than 10% of the amount subject to VAT which is indicated in the return or, in any case, higher than 2,000,000 Euro
sl	Goljufive lažne navedbe: navedba terjatev v davčni napovedi za znesek, manjši od dejanskega, in/ali lažnih obveznosti na podlagi lažnih obveznih računovodskih evidenc in z uporabo goljufivih sredstev, pri čemer velja še: a) neplačani davek znaša več kot 30.000 EUR; b) skupni znesek neobdavčenih elementov je večji od 5% obdavčenega DDV zneska se v napoved navede in je višji od 1.000.000 eur

en	This part must indicate VAT payable or the tax credit relating to the group.
sl	V tej preglednici se navede dolgovani DDV in davčno terjatev skupine.

en	It is pointed out that in the case of the presence of either a VAT credit in line VX2 or an excess payment in line VX3 the sum of the amounts in the aforementioned lines must be apportioned among lines VX4, VX5 and VX6.
sl	V primeru tako terjatve DDV v vrstici VX2 ali presežka pri plačilu v vrstici VX3 mora biti vsota navedenih zneskov v omenjenih vrsticah razdeljena med vrsticami VX4, VX5 in VX6.

en	Simple companies, as identified by article 5,
sl	Enostavne družbe ali podobne v skladu s 5.

en	Line VK21 total of debits transferred, comprising the sum of debits indicated in part VH, section 1, limited to the period of control, increased by any amount resulting in line VX1, in the event of control during the whole year.
sl	Vrstica VK21 skupno število prenesenih obveznosti, ki sestoji iz vsote obveznosti navedenih v preglednici VH, razdelek 1, za kontrolno obdobje, povečano za morebitni znesek v skladu z vrstico VX1 v primeru celoletne kontrole.

en	In any case, taxpayers who indicate the code 4 and an annual tax credit must complete line VX2 or the corresponding line of section III of part RX in the Unico 2014 return form.
sl	Vendar navedba šifre 4 s strani subjektov, ki navedejo dobropis za letni davek, v vsakem primeru narekuje izpolnitev vrstice VX2 ali ustrezne vrstice v oddelku III v razpredelnici RX iz obrazca Unico 2014.

en	These subjects can fulfil their obligation of electronically filing the statements also by using companies participated by national counsels or by the registers, boards or rolls as specified in the abovementioned decree, by the relevant enrolled subjects, by the associations representing them, by the relevant social securities systems, by the single members of said associations.
sl	Ti subjekti lahko elektronsko predložijo napoved s pomočjo družb, kjer sodeluje nacionalni svet zbornic določenih v predhodnem odloku, reprezentativnih združenj slednjih, nacionalnih ustanov za zdravstveno in pokojninsko zavarovanje, posameznih članov združenj do omenjenih združenj.

en	In this second return, the incorporating company shall report its own identification data in the box reserved for the declarant with appointment code 9 and in the box of the taxpayer the identification data of the incorporated company; in part VK, in field "Last month of control" (VK1 field 2) shall report month 13 must be indicated.
sl	V tej drugi napovedi mora družba pripojiteljica navesti svoje identifikacijske podatke v polje za prijavitelja s šifro funkcije 9 v polje zavezanca identifikacijske podatke pripojene družbe; v preglednico VK v polje "Zadnji kontrolni mesec" (VK1 polje 2) mora biti naveden mesec 13.

en	In line VD52, the surplus credit from line VD56 must be indicated (return related to the tax year 2012).
sl	V vrstico VD52 se navede presežek terjatve, ki izhaja iz vrstice VD56 v napovedi za davčno leto 2012.

en	Accordingly, to communicate the option exercised in 2013, the amateur sports societies and associations, the non-profit associations and the pro-loco associations, legally recognised non-profit band associations, amateur choirs, drama societies and music and popular dance associations, must cross box 1 of line VO30.
sl	Amaterska športna društva in združenja, nepridobitna društva godbena društva, amaterski pevski zbori, dramska društva, društva ljudske glasbe in plesa, ki so zakonsko priznani in nepridobitni za posredovanje izbire v letu 2013 označijo kvadratek 1 v vrstici VO30.

en	The "VAT registration number
sl	Polje "Identifikacijska številka

en	The following contributes to the formation of the business turnover in terms of article 20: the aggregate amount of the transfers of goods and the performance of services, which are recorded or which are subject to being recorded with reference to the tax period, including the taxable amount relative to VAT transactions with deferred payment.
sl	K oblikovanju poslovnega prometa prispevajo v skladu z 20. členom skupni znesek cesij sredstev in opravljenih storitev, registriranih ali podvrženih registraciji z nanašanjem na davčno obdobje, vključno z davčno osnovo za posle DDV in preloženo zapadlostjo v plačilo.

en	In the specific case of taxpayers who have recorded operations subject to VAT with VAT rates or set-off percentages that are no longer present in part VE, they must calculate the taxable amounts for these operations in the line corresponding to the rate closest to the one applied, calculating the corresponding taxes, and then include the (positive or negative) tax difference in line VE25 among the adjustments.
sl	V posebnem primeru, ko je v davčnem letu zavezanec registriral obdavčene posle z davčno stopnjo ali odstotke kompenzacije, ki niso več prisotni v preglednici VE, mora obračunati davčne osnove, ki zadevajo te posle v ustrezno vrstico tiste davčne osnove, ki je najbližja tisti, ki se uporablja, tako da se izračunajo ustrezni davki in se potem vključi davčna razlika (pozitivna ali negativna ) v vrstico VE25 med spremembe.

en	As specified above (see paragraph 1.2), taxpayers with unified accounting systems in terms of VAT must complete their modularly structured return form consisting of: - the front cover containing, in particular, the taxpayer's details and the signature of the return; - a form, consisting of several parts (VA - VC - VD - VE - VF - VJ - VH - VK - VL - VT - VX - VO), to be filled in by every subject to report accounting data and other data concerning the business performed;
sl	Kot je bilo prej poudarjeno (glej odstavek 1.2) zavezanci, ki imajo poenoteno knjigovodstvo DDV, morajo izpolniti obrazec za napoved z modularno strukturo in sestoji iz: - naslovne strani, ki vsebuje predvsem podatke zavezanca in podpis napovedi; - obrazec sestavljen iz več preglednic (VA - VC - VD - VE - VF - VJ - VH - VK - VL - VT

en	• field 6, the transferred credit surplus, which must correspond to the amount indicated in line VK23 (credit surplus) of the return of each individual company participating in group VAT payment;
sl	• polje 6, presežek prenesene terjatve, ki mora ustrezati znesku, ki je naveden v vrstici VK23 (presežek terjatve) napovedi vsake družbe, ki je udeležena v plačilu skupine;

en	The prospectus below clarifies how agricultural producers who have applied the special regime governed by article 34-bis must complete the return.
sl	V spodaj navedeni razpredelnici so vnesena pojasnila o načinih izpolnjevanja napovedi s strani kmetijskih proizvajalcev, ki so uporabljali poseben režim, ki ga ureja 34-bis člen.

en	NOTICE: following the removal of part VR, the request for refund of VAT credit emerging from the annual VAT return must be made by completing line VX4 or the corresponding line in section III of part RX of the UNICO form for taxpayers submitting the unified return.
sl	OPOZORILO: po odpravi razpredelnice VR je potrebno poplačilo dobropisa, ki izhaja iz letne davčne napovedi, zahtevati z izpolnitvijo vrstice VX4 oziroma ustrezne vrstice v oddelku III razpredelnice RX obrazca UNICO za zavezance, ki predložijo izjavo v poenoteni obliki.

en	Line VF33 the box must be crossed by taxpayers who made use, in 2013, of the option referred to in art. 36-bis.
sl	V vrstici VF33 morajo označiti kvadratek zavezanci, ki so v letu 2013 uveljavljali opciji v skladu s 36-bis členom.

en	Line VF18 domestic purchases, intra-community purchases and imports, net of VAT, for which, as provided for by art. 19-bis1, or other enactments, the deduction of the tax payable is not admitted.
sl	Vrstica VF18 nakupi znotraj države, nakupi v državah Skupnosti in uvozi, brez DDV za katere v skladu s 19-bis1 členom ali druga določila ni dovoljen odbitek davka.

en	"In case of a total division that does not imply the transfer of companies or business complexes, the obligations and rights resulting from applying VAT to the operations performed by the division company, including those concerning the filing of the annual return of the division company and the payment of the resulting tax, shall be
sl	"V primeru popolne odcepitve, ki ne zajema prenos podjetja ali kompleksov podjetja, obveznosti in pravice, ki izhajajo iz uporabe davka na dodano vrednost za posle, ki jih izvede odcepljena družba, vključno s tistimi, ki zadevajo predložitev letne napovedi odcepljene družbe in plačilo izhajajočega davka, morajo biti izpolnjeni s solidarno odgovornostjo drugih družb, ki so koristnice in jih lahko izvajajo družbe koristnice določene v aktu o odcepitvi.

en	To determine the extent of the adjustment it is necessary to refer to the total deduction made as an estimate when the purchase was made and to the deduction due when the goods were first used.
sl	Za določanje mere popravka se je potrebno sklicevati na višino odbitka, ki se opravi na domneven način ob nakupu in tisti,ki pripada v trenutku njihove prve uporabe.

en	After the minimum period for the chosen regime has elapsed, the option remains valid for each year that follows so long as the option made is actually applied.
sl	Ko preteče minimalni čas v izbranem režimu, ostane opcija veljavna za vsako naslednje leto, dokler ostane konkretna uporaba izbire ne da bi bilo ponovno potrebno označiti ustrezni kvadratek.

en	Prospectus by controlling companies
sl	Razpredelnice kontrolne družbe

en	In Section 4, line VE36, the field reserved for indicating operations carried out pursuant to article 7 of Decree Law no. 185 of 2008 for which VAT is payable at a later date which was eliminated on 1 December 2012 has been removed.
sl	V oddelku 4, vrstica VE36, je bilo odpravljeno polje, namenjeno vpisovanju transakcij v zvezi z nerealiziranimi posli v skladu s 7. členom uredbe z zakonsko močjo št. 185 iz leta 2008, ki je bila ukinjena s 1. decembrom 2012.

en	Line VL9 indicate the VAT credit carried over for deduction or as a set off in the previous return (VAT/2013 return relating to 2012) and carried over for deduction with form F24 prior to submission of the return relating to 2013.
sl	V vrstico VL9 navedite terjatev ddv kot olajšava ali kompenzacija navedena v predhdni napovedi (napoved DDV/2013 in za leto 2012) ter uporabljen kot kompenazcija v obrazcu F24 pred predložitvijo napovedi za leto 2013.

en	In this case there is no obligation to institute separate accounting methods.
sl	V takem primeru ne obstaja obveznost ločenega knjigovodstva, ampak se v vsakem primeru zahteva ločeno beleženje omenjenih poslov.

en	Line VE30 indicate, in field 1, the total of exports and other non-taxable operations which contribute to the formation of the ceiling as provided for by art. 2, paragraph 2, of Law no. 28 of 18 February 1997.
sl	V vrstico VE30 navedite v polje 1 vse izvoze in druge obdavčljive posle, ki pripomorejo k oblikovanju limita v skladu z 2. členom, 2. odst. zakona št. 28 z dne 18. februarja 1997.

en	Penalty ranging from 258 Euro to 2,065 Euro (article 5, paragraph 3)
sl	Kazen od 258 do 2.065 eur (5. člen, 3. odst.) Kazen od 100% do 200% večjega davka in/ali razlike terjatve (5. člen, 4. odst.)

en	• from 6031 to 6033 for quarterly payments and 6034 for the fourth-quarter payment made by taxpayers as referred to in art. 73, paragraph 1, letter e) and article 74 paragraph 4;
sl	• od 6031 do 6033 za trimesečna plačila in 6034 za plačilo četrtega trimesečja, ki ga izve

en	To this end, in the spaces reserved for the amounts, two zeros have been preprinted after the comma.
sl	V ta namen so v polja za zneske že natisnjeni dve ničli, ki stojita za vejico.

en	In order to access the Fisconline service, in the section provided on the Revenue Agency's website users must provide their tax code (in the "user" box) and the password sent to their domicile.
sl	Za dostop do storitev Fiscoline je treba navesti v ustreznem oddelku na spletni strani Agencije za prihodke www.agenziaentrate.gov.it svojo davčno številko (ki se vpiše v polje »uporabnik«) in geslo, ki je bilo poslano na naslov zadevne osebe.

en	Line VO12, box 1 must be crossed by taxpayers who have entrusted their accounting to third parties and who have exercised the option as provided for by art. 1, paragraph 3, of Presidential Decree no. 100 of 23 March 1998.
sl	Vrstica VO12, kvadratek 1 označijo zavezanci, ki so tretjim osebam zaupali knjigovodstvo in ki so izvedli opcijo, ki jo predvideva 1. člen, 3. odst., Odloka Predsednika Republike (O.P.R.)

en	The subjects referred to in paragraph 5-bis above must set out the abovementioned purchases separately in the accounting records so as to exercise the right to the deduction by indicating the sum of the deductible VAT in line VF36.
sl	odst. morajo ločeno knjižiti zgoraj navedene nakupe v namene izvajanja pravice do odbitka tako, da se navede višina DDV, ki se odbije v vrstici VF36.

en	Indicate the amount specified in line VW38.
sl	Navede se znesek iz vrstice VW38.

en	Box 6 must be crossed by taxpayers who, starting from 2013, waived the option for the application of tax in the ordinary ways.
sl	Kvadratek 6 označijo zavezanci, ki so od leta 2013 preklicali opcijo za uporabo davka na navadne načine.

en	Payments and installments
sl	Vplačila in obročno odplačevanje

en	Ordinary accounting system for artists and professionals - Art. 3, paragraph 2, Presidential Decree no. 695 of 1996
sl	Režim navadnega knjigovodstva za umetnike in strokovnjake - 3. člen, 2. odst., Odloka Predsednika Republike (O.P.R.)

en	If the due date should fall after 31.12.2013, the same increase is to be indicated in the corresponding line of the tax return form for the year 2014.
sl	V primerih, ko pride do zamenjave fakture po 31.12.2013 se ista sprememba v plus navede v ustrezno vrstico obrazca napovedi za leto 2014.

en	4.1.7 - ENDORSEMENT OF CONFORMITY
sl	4.1.7 - POTRDILO USTREZNOSTI

en	Line VE33 indicate the total of exempt operations as referred to by article 10.
sl	V vrstico VE33 navedite višino oproščenih poslov v skladu z 10. členom .

en	communicate the option exercised in 2013 must cross box 1 of line VO7.
sl	izbiro v letu 2013, morajo označiti kvadratek 1 v vrstici VO7.

en	• indicate the total amount of intra-community purchases of goods, taking into account adjustments as per art. 26, recorded both in the output tax records (articles 23 or 24) and the input tax records (art. 25), indicating in field 1 the amount for intra-community purchases, including non-taxable or exempt operations as provided for by art. 42, paragraph 1, of Decree Law no. 331/1993, and in field 2 the amount for taxable purchases even if this is not deductible in accordance with art. 19-bis1 or other provisions;
sl	• navedite celoten datum nabave sredstev med državami Skupnosti, upoštevajoč spremembe v skladu s 26. členom, zabeležene v registru v skladu s 23. členom ali s 24. členom, ki v registru nabav (25. člen) z vnosom zneskov nabav med državami Skupnosti v polje 1, vključno z neobdavčenimi ali oproščenimi v skladu z 42. členom, 1. odst. zakonskega odloka št. 331/1993 in v polje 2 davek za obdavčene nabave tudi če niso odbitni v skladu z 19-bis1.

en	This line, taking into account the total of the adjustments set out in line VF56, must indicate:
sl	Upoštevajoč vse popravke v skladu z vrstico VF56 se v vrstico navede:

en	The line must also indicate purchases relating to operations carried out on an occasional basis that fall within the scope of the specific regime provided for connected agricultural activities by article 34-bis (see instructions for line VF55).
sl	V vrstici je potrebno navesti tudi nakupe, ki se nanašajo na operacije, ki se izvajajo le občasno in spadajo v poseben režim, predviden za kmetijske dejavnosti, povezanih preko člena 34-bis (prim.

en	Other transactions with own tax rates
sl	Drugačni posli od lastne davčne stopnje

en	VAT return forms for the year 2013
sl	Obrazci za napoved za DDV za leto 2013

en	Obligation to adopt separate accounting 1 module for agricultural activity and completion of section 3-B of part VF 1 module for connected agricultural activity and completion of line VF30 part 7 Obligation to adopt separate accounting 1 module for agricultural activity
sl	1 obrazec kmetijske dejavnosti in izpolnejvanje vrstice VF30 kvadratek 7 Obveznost ločenega knjigovodstva 1 obrazec kmetijske dejavnosti

en	Line VO14, box 1 must be crossed by persons who put on travelling shows as well as those who carry out other activities relating to shows as indicated in table C enclosed to Presidential Decree 633 of 1972 which have achieved a business turnover during the previous year of no more than 25,822.84 Euro who communicate that they have opted, from 2013, for the application of tax in the ordinary manner.
sl	Vrstica VO14, kvadratek 1 morajo subjekti, ki izvajajo potujoče prireditve ter tisti, ki izvajajo zabaviščne dejavnosti, ki so navedene v tabela C, ki je priložena odloku predsednika republike št. 633 z 1972, ki so v predhodnem letu ustvarili poslovni promet, ki ne presega 25.822,84 evrov, ki obvestijo, da so od leta 2013 izbrali navaden način obdavčenja.

en	Taxpayers who have completed line VL10 may not complete this line.
sl	Izpolnjevanje te vrstice ni dovoljeno za subjekte, ki niso izpolnili vrstico VL10.

en	- intra-community transfers referred to in article 41 of Decree Law no. 331 of 30 August 1993, converted by Law no. 427 of 29 October 1993, which include:
sl	Podajajo se pojasnila za določanje poslov, ki se navedejo v vrstico VE30, polje 3: - cesije med državami skupnosti vskladu s 41. členom zakonskega odloka št. 331 z dne 30. avgusta 1993, spremenjenega v zakon št. 427 z dne 29. oktobra 1993, med katerimi so zajete:

en	from the return relating to 2012 and transferred to it from this, wholly or partly, as a result
sl	DDV, ki izhaja iz napovedi za leto 2012 in cesija slednjega v celoti ali delno po opravlje

en	In addition, it is pointed out that sales of goods made with application of the special margin regime must be included in part VE subdivided into the taxable and non-taxable transactions, in accordance with the methods set out below.
sl	Cesije sredstev,ki se izvajajo z uporabo posebnega režima marže morajo biti zajete v preglednici VE, razdeljene med obdavčenimi in neobdavčenimi posli glede na načine navedene v nadaljevanju.

en	It is to be noted that taxpayers who make use of a reduction of the taxable base (publishers) must indicate, in part VE, the taxable amount related to the operations after the due reduction has been already considered.
sl	Če morajo zavezanci, ki uveljavljajo zmanjšanje davčne osnove (izdajatelji) v preglednici VE navesti davčno osnovo poslov že neto pripadajočega znišanja.

en	This line must not be completed if the total amount of VAT payable is equal to or less than 10.33 Euro (10.00 Euro as a result of rounding-off carried out in the return).
sl	Ta vrstica ne sme biti izpolnjena v primeru, da skupni DDV, ki ga je treba plačati znaša 10,33 ali manj (10,00 eur zaradi zaokrožitve v napovedi).

en	The VAT registration number of each taxpayer must always be provided.
sl	Identifikacijska številka DDV Navedena mora biti identifikacijska številka DDV, ki jo dobi vsak zavezanec.

en	c-quater "income, other than income referred to previously, in any event earned by means of relationships from which arise the right or the duty to forward sell or purchase financial instruments, currencies, precious metals or goods or to receive or carry out on term, one or more payments linked to interest rates, quotations or values of financial instruments, foreign currencies, precious metals or goods and any other parameter of a financial nature.
sl	Navedeni 67. člen, 1. odst. enotnega besedila o dohodnini (TUIR) predvideva: - črka c-quater "prihodki, ki so drugačni od tistih, ki smo jih predhodno navedli, ki so realizirani v razmerjih iz katerih izhaja obveznost odstopa ali terminskega nakupa finančnih instrumentov, valut, plemenitih kovin ali blaga ali prejemanje ali terminsko izvajanje enega ali več plačil povezanih z obrestno mero, ali s kotiranjem ali vrednostmi finančnih instrumentov, tujih valut, plemenitih kovin ali blaga in drugi parameter finančne narave.

en	A company in the group can electronically file the returns of the other companies belonging to the same group by taking on the obligation to file the return.
sl	Družba skupine lahko predloži napovedi drugih družb, ki pripadajo isti skupini v trenutku, ko nastane obveznost predložitve napovedi po elektronski poti.

en	In this regard, it should be noted that communication of the option provided for by paragraph 2 of article 34-bis must be given by crossing box 5 of line VO3.
sl	Glede tega gre poudariti, da obveščanje o opciji, ki jo predvideva 2. odst., 34-bis.

en	Line VL38 indicate the total amount of VAT due (output VAT), derived by subtracting from the data indicated in line VL32 any credits used (VL34 + VL35) and adding quarterly interest owed (VL36).
sl	V vrstici VL38 se navede skupna višina neplačanega DDV, ki se dobi tako, da se podatku, navedenem v vrstici VL32 vzamejo morebiti uporabljene terjatve (VL34 + VL35) ter se seštejejo neplačane trimesečne obresti (VL36).

en	• in the hypothesis provided for by article 2, paragraph 8 of Presidential Decree 322/1998, within 31 December of the fourth year following the one in which the return was presented, in order to correct errors or omissions that have determined the indication of a lesser tax debit or a greater credit, subject to the application of penalties.
sl	št. 322, 1998, do 31.decembra četrtega naslednjega leta od tistega, ko je bila predložena napoved, da se popravijo napake ali opustitve, ki so določale navajanje manjšega davčnega bremenopisa ali večjo terjatev razen v primeru kazni.

en	VF50 deduction due for transactions indicated in VF38; from VF39 to VF47 (from VE sec.1) VF51 deduction of theoretical VAT
sl	VF50 odbite posle navedene v VF38; od VF39 do VF47 (od VE razd.

en	In the case of incorporation of a company that does not participate in group VAT payments, the amounts specified in lines VL39 and VL40 of the form for the incorporated company, which remain at the disposal of the incorporating company, must be taken into account by the company when completing lines VX4,VX5 and VX6.
sl	V primeru pridružitve podjetja, ki ne sodeluje v postopku plačila DDV za skupino, mora prevzemna družba zneske iz vrstic VL39 in VL40 iz obrazca, ki se nanaša na pridruženo podjetje, ki njej ostajajo na razpolago, upoštevati pri izpolnjevanju vrstic VX4, VX5 in VX6.

en	For such operations, the total amount, net of the VAT included therein, must be calculated using the methods illustrated in the Appendix, under the entry "Taxpayers who use the considerations register".
sl	Za te posle mora biti določena celotna višina brez DDV, z metodami, prikazanimi v Dodatku, postavka "Zavezanci, ki uporabljajo register plačil".

en	VE Sec. 2 Other transactions with own tax rates
sl	2 Drugačni posli z lastnimi davčnimi stopnjami

en	This choice has effect starting from the year during which it is exercised and is valid until revoked and, in any case, until the expiry of the two-year period successive to the year during which it is exercised, and on condition that all related requirements remain satisfied.
sl	Opcija učinkuje od leta v teku v katerem se je izvajala in je veljavna, dokler ni preklicana in v vsakem primeru dokler se ne zaključi dvoletno obdobje po letu v teku v katerem se je opcija izvajala, če ostanejo veljavni pogoji.

en	Recourse to this method of communicating the option or revocations is only necessary in circumstances where the subject is not obliged to submit the annual VAT return with reference to other activities carried out or, as already set out in circular letter no. 209/E of 27 August 1998, when the exemption from the obligation of submitting the return remains even pursuant to the optional system chosen.
sl	Gre poudariti da tak način posredovanja opcij ali preklicev je potrebno izključno v primerih, ko subjekt ni dolžan predložiti letno napoved ddv z nanašanjem na druge dejavnosti ali kot je bilo navedeno v okrožnici št. 209/E z dne 27. avgusta 1998, če oprostitev obveznosti predložitve napovedi ostaja tudi po izbranem opcijskem sistemu.

en	Taxpayers affected by exemption from the obligation to register and issue invoices for, the exempt operations in the year 2013, as provided for by article 36-bis, must indicate in this line only the operations referred to in numbers 11, 18 and 19 of article 10, for which the obligation to issue invoices and of registration holds.
sl	Zavezanci, za katere je za leto 2013 veljala oprostitev v skladu s 36-bis členom obveznosti fakturiranja in registriranja oproščenih poslov, morajo v tej vrstici navesti samo posle v skladu s št. 11, 18 in 19., 10. člena za katere velja obveznost fakturiranja in registriranja.

en	• deadlines for sending; please refer to the eServices online help section on the Revenue Agency's website (www.agenziaentrate.gov.it).
sl	• roke za pošiljanje; si oglejte oddelek za spletno pomoč uporabnikom elektronskih storitev na internetni strani Agencije za prihodke (www.agenziaentrate.gov.it).

en	Such subjects may transfer the credit remaining from the annual declaration either totally or partially, for the payment of the IRES (Corporation Income Tax) due by the consolidating party, as a consequence of the group VAT payment.
sl	Ti subjekti, lahko v celoti ali delno prenesejo terjatev, ki izhaja iz letne napovedi za kompenzacijo IRES, ki jo dolguje konsolidant zaradi obdavčitve skupine.

en	• the considerations relating to the non-taxable transactions whose margin does not contribute to the formation of the ceiling;
sl	• plačila za druge neobdavčene posle katerih marža ne prispeva k oblikovanju plafona;

en	Line VJ6 indicate domestic purchases of scrap and other salvage material as referred to in art. 74, paragraphs 7 and 8, for which the transferee is required to pay the tax.
sl	V vrstici VJ6 navedite nakupe v državi ostankov in drugih materialnih odpadkov v skladu s 74. členom, odstavka 7 in 8, za katere mora cesionar plačati davek.

en	Specifically it must indicate:
sl	Še posebej je potrebno navesti:

en	Difference between the considerations, to be included in line VE32 [line 1-(line 2 + line 3)]
sl	Razlika v plačilih, ki se zajame v vrstico VE32 [vrstica 1 - (vrstica 2 + vrstica 3)]

en	The amount of the credit must also be indicated in field 2.
sl	Znesek tega dobropisa mora biti naveden tudi v polju 2.

en	The deductible tax corresponding to these transactions must be carried forward into line VF50.
sl	Odbitni davek, ki ustreza tovrstnim poslom mora biti vnesen v vrstico VF50.

en	The field must also include provision of services associated with contracts, tenders and such the object of which is the transformation of non-ferrous scrap.
sl	V polju morajo biti zajete tudi storitve zaposlenih s pogodbo o delu, podjemu in podobne, ki so predmet preoblikovanja nekovinskih odpadkov.

en	Over and above the transfers of so-called industrial gold as defined above, the reverse-charge mechanism is applied also in respect of transfers of investment gold that are taxable by choice, as well as transfers of pure silver (in this regard see paragraph 8), if carried out in relation to entities not subject to domestic tax.
sl	Mehanizem obratnega odbitnega davka se uporablja poleg cesij industrijskega zlata, kot je zgoraj navedeno, tudi za cesije investicijskega zlata, ki se opcijsko obdavči, ter cesije čistega srebra (za katerega glej odst. 8) če se izvede glede pasivnih subjektov na ozemlju države.

en	Line VE25 in this line, the variations and rounding off of tax amounts relative to the operations referred to in lines from VE1 to VE9 and from VE20 to VE23 should be indicated.
sl	V vrstico VE25 se navedejo spremembe in zaokrožitve davka za posle v skladu z vrsticami od VE1 do VE9 in od VE20 do VE23.

en	4.3.4 - PART VY - CALCULATION OF VAT PAYABLE OR GROUP TAX CREDIT
sl	4.3.4 - PREGLEDNICA VY - DOLOČANJE DDV ZA PLAČILO ALI DAVČNE TERJATVE SKUPINE

en	Line VF32 the box must be crossed by taxpayers who have carried out exclusively exempt operations.
sl	V vrstici VF32 izpolnijo kvadratek zavezanci, ki so izvedli izključno neobdavčene posle.

en	It is pointed out, furthermore, that interest resulting from correction must not be included in the amounts indicated in this part.
sl	Obresti za poravnavo ne smejo biti zajeti v zneske, ki se navedejo v to preglednico.

en	Line VJ17 indicate total VAT on operations in the current section, obtained by adding together the amounts indicated in column 2 from lines VJ1 to VJ16.
sl	V vrstico VJ17 se navede celoten ddv za posle, ki so navedeni v tej preglednici in dosežen s seštevanjem zneskov, navedenih v stolpcu 2, iz vrstic VJ1 in VJ16.

en	Notification of the electronic filing of the return
sl	vanje zahtevkov za vračilo dobropisa, elektronsko registracijo najemnih pogodb za

en	The transferee acquires the entitlement to the credit received upon presentation of the return by the part of the transferor.
sl	Cesionar pridobi lastništvo nad prejeto terjatvijo s predložitvijo napovedi s strani cedenta.

en	ment.
sl	vklop.

en	1 form complete lines VF31and VF37
sl	1 obrazec izpolnjevanje vrstic VF31 in VF37

en	- Section 1: options, waivers and revocations for the purposes of VAT;
sl	- Razdelek 1: opcije, odpoved in preklici v namene DDV;

en	Box 2 must be crossed by publishers who communicate that they have revoked the option for the calculation of VAT on the basis of the number of copies sold with reference to each newspaper or publication starting from 2013.
sl	Kvadratek 2 morajo označiti izdajatelji, ki obvestijo, da so od 2013 preklicali opcijo za sistem določanja DDV na podlagi prodanih izvodov s sklicevanjem na vsako poglavje.

en	- Art. 41, first paragraph, letter b), Decree Law no. 331 of 1993
sl	člen, 4. odst., črka f), zakonskega odloka št. 331/1993).

en	The taxpayer exercises this choice by crossing the "NOTICE OF ELECTRONIC FILING" box included in the "SIGNATURE OF THE DECLARATION" box.
sl	Zavezanec uresničuje to pravico tako, da označi kvadratek "POSREDOVANJE ELEKTRONSKEGA OBVESTILA", ki se vnese v kvadratek "PODPIS NAPOVEDI".

en	In the specific case of incorporation of the controlling company during the year by a company outside the VAT group, if the procedure for group VAT should be interrupted following its incorporation, then in both the return of the incorporated controlling company (presented by the incorporating company) and in the returns of the controlled, the number corresponding to the month of the last periodic (monthly or quarterly) group payment must be indicated (for example, date of incorporation of controlling company 15 May - last month of control to indicate: 04 if monthly, 03 if quarterly); while if the procedure continues for the whole of the tax year with accounts separate from those of the incorporating company, number 13 must be indicated in the return of the incorporated controlling company (presented by the incorporating company) and number 12 in the returns of the controlled.
sl	V posebnem primeru pripojitve v teku leta kontrolne družbe s strani zunanje družbe skupini DDV, če je postopek DDV skupine prekinjen po pripojitvi slednje, tako v napoved kontrolne pripojene družbe (ki jo predloži pripojitvena družba), kot tudi v napovedih kontrolne družbe mora biti navedena številka, ki ustreza mesecu na katerega se nanaša zadnje obdobno mesečno ali trimesečno plačilo (npr. podatek pripojitve kontrolne družbe 15. maj - zadnji mesec kontrole, ki se navede: 04 če je mesečno, 03 če je trimesečno).

en	The tax resulting from the calculation must be indicated, next to each tax rate, in lines from VF1 to VF12 (column 2).
sl	Davek, ki izhaja iz obračuna je naveden glede na vsako davčno stopnjo v vrsticah od VF1 do VF12 (stolpec 2).

en	The signature must be written legibly in the relevant box, by the taxpayer or by the person who represents him legally or contractually, or by one of the other persons listed in Table "Appointment codes" in section 4.1.3.
sl	Zavezanec ali kdor je njegov zakoniti zastopnik, pogajalski zastopnik ali eden od drugih subjektov prijaviteljev, ki so navedeni v Tabela "Številka funkcije" v odstavku 4.1.3. se podpiše v ustrezen kvadratek na čitljiv način.

en	Line VJ7 indicate domestic purchases other than investment gold (so-called industrial gold) and of pure silver for which tax is payable by the transferee, as provided for by art. 17, paragraph 5.
sl	V vrstico VJ7 se navedejo nakupi zlata, ki ni investicijsko, znotraj države (industrijsko zlato) ali čistega srebra, za katerega plača cesionar davek v skladu s 17. členom, 5. odst.

en	If, on the other hand, the exempt operations indicated in the current line are carried out on a purely occasional basis or solely relate to the operations provided for by numbers 1 to 9 of article 10 which do not fall within the normal sphere of activity of the business or are accessory to taxable operations, only line VF53 must be completed.
sl	V primeru, ko se posli, navedeni v tej vrstici, izvajajo izključno slučajno ali zadevajo samo posle od 1 do 9, 10. člena , ki ne spadajo v dejavnost podjetja ali so postranske glede na obdavčene posle, se zahteva izključno,da se izpolni vrstica VF53.

en	Line VX5 indicate the amount intended to be deducted in the following year and which is intended to be set off in the form F24.
sl	V vrstico VX5 se navede znesek, ki se ga namerava odbiti v naslednjem letu ali kompenzirati v obrazcu F24.

en	Please note that the table may be consulted at the Offices of the Revenue Agency and is also available on the website of the Revenue Agency www.agenziaentrate.gov.it as well as on that of the Ministry of the Economy and Finance www.finanze.gov.it.
sl	Tabela s šifra dejavnosti je moč pogledati v uradih Agencije za Prihodke in jo je moč dobiti na internetni strani Agencije za Prihodke www.agenziaentrate.gov.it in Ministrstva za Gospodarstvo in Finance www.finanze.gov.it .

en	• credits used in 2013 by the declarant body or company, transferred by savings management companies as provided for by art. 8 of Decree Law 351 of 2001, already included in section 2 of part VD.The amount relating to such credits must also be indicated in field
sl	• uporabljene terjatve v letu 2013 s strani ustanove ali družbe prijaviteljice, ki se odstopijo družbi za upravljanje v skladu z 8. členom zakonskega odloka št. 351 z 2001, ki so že zajete v razdelku 2 preglednice VD.

en	The section is reserved for taxpayers who have recorded exempt operations for the tax period as provided for by article 10 with the exception of exclusively occasional exempt operations or operations provided for by no. 1 to 9 of art. 10 which do not fall within the normal sphere of activity of the business or which are accessory to taxable operations.
sl	Razdelek je namenjen subjektom, ki so registrirali za davčno obdobje oproščene posle v skladu z 10. členom razen oproščene in izključno občasne posle v skladu z št. od 1 do 9, 10. člena, ki ne spadajo pod dejavnost podjetja ali so stranske obdavčenim poslom.

en	The following obligations remain in force: - keeping documents received and issued; - invoicing and certifying payments, when the exemptions provided for such activities by article 2 of Presidential Decree no. 696 of 21 December 1996 do not apply; - submitting the annual communication of VAT data as provided for by article 8-bis of Presidential Decree no. 322 of 22 July 1998, when business turnover is 25,822.84 or greater; - submitting the annual VAT return; - making the annual payment; - electronic communication of VAT-relevant operations as provided for by article 21, paragraph 1, of Decree Law no. 78 of 31 May 2010; - communicating to the Revenue Agency, in accordance with article 1 of Decree Law no. 40 of 25 March 2010, converted by Law no. 73 of 22 May 2010, details of operations between the taxpayer and economic actors based or with residence or tax domicile in countries defined as tax havens by the Ministry of Finance Decree of 4 May 1999 and the Ministry of Economy and Finance Decree of 21 November 2001.
sl	Ostajajo pa veljavne naslednje obveznosti: - hramba izdanih in prejetih dokumentov; - zaračunavanje in potrjevanje ustreznih zneskov, če niso izpolnjeni pogoji za oprostitev od davkov, predvideni za dejavnosti iz 2. člena OPR št. 696 z dne 21. decembra 1996; - letna predložitev podatkov za namene DDV v skladu z 8.bis členom OPR št. 322 z dne 22. julija 1998, če je promet enak ali večji od 25.822,84 EUR; - predložitev letne davčne napovedi; - letno plačilo; - elektronska predložitev ustreznih transakcij za namen davka na dodano vrednost, kot predvideva 1. odstavek 21. člena zakonskega odloka št. 78 z dne 31. maja 2010; - sporočilo Agenciji za prihodke v skladu s 1. členom zakonskega odloka št. 40 z dne 25. marca 2010, spremenjenega v zakon št. 73 z dne 22. maja 2010, z navedbo podatkov, ki se nanašajo na transakcije v zvezi z gospodarskimi subjekti, ki imajo sedež, prebivališče ali davčni domicil v davčnih oazah, omenjenih v odloku ministra za finance z dne 4. maja 1999 in odloku ministra za gospodarstvo in finance z dne 21. novembra 2001.

en	The section must be completed also by taxpayers who in applying the provisions of the final paragraph of article 73, as amended by Law no. 244 of 2007, may not include within the VAT group the credit surplus emerging from the return relating to the tax period preceding the one in which the group VAT payment procedure was joined.
sl	Razdelek morajo izpolniti tudi subjekti, ki uporabljajo kar določa zadnji odstavek 73. člena, spremenjenega z zakonom št. 244 z 2007; v skupino DDV ne more spadati presežek terjatve, ki izhaja iz napovedi za davčno obdobje pred obdobjem sodelovanja v postopku izplačila DDV skupine.

en	Accordingly the option can be exercised only in relation to transfers carried out vis-à-vis taxable subjects.
sl	Opcija, naj se nanaša na posamezne posle ali na vse posle, se lahko izvaja samo glede na izvedene cesije do pasivnih davčnih subjektov.

en	It is pointed out that if line VL40 is completed, excluding cases in which the line has been completed by
sl	Opozoriti je treba, da se v primeru izpolnitve vrstice VL40, razen če jo izpolnjujejo

en	Foreword
sl	napovedi

en	The special regime does not however apply to travel and tourism agencies that merely carry out intermediary activities vis-à-vis customers, in other words that act in the name and on behalf of travellers.
sl	Predvsem režim za uporabo dajatve se ne uporablja za potovalne in turistične agencije, ki izvajajo dejavnost samega posredovanja pri strankah, ki torej delujejo v imenu in za račun potnikov, in so jih v teh primerih lahko uporablja običajen kriterij določanja DDV, ki temelji na odbitne sistemu "davek iz davka".

en	This provision applies, in any case, to the companies and to the bodies required to issue consolidated fiscal returns pursuant to the Legislative Decree no. 127 of 09 April 1991 and Legislative Decree no. 87 of 27 January 1992, and to the companies subject to IRES (income tax for the corporate bodies) listed in par. 2, lett.
sl	To določilo se v vsakem primeru uporablja za družbe in za ustanove, ki morajo pripraviti konsolidirano bilanco v skladu z zakonodadajnim odlokom št. 127 z dne 09. aprila 1991, in zakonodadajnega odloka št. 87 z dne 27. januarja 1992 ter za podjetja, ki so obdavčena z davkom IRES (davek na prihodek družbe), navedene v spisku v skladu z 2. odstavkom, črka a), 38. člena omenjenega zakonodadajnega odloka št. 127 in spiska v skladu z 2. odstavkom črka a), 40. člena omenjenega zakonodadajnega odloka št. 87.

en	Part VC must be completed by taxpayers who make use of the entitlement to purchase goods and services and import goods without the application of VAT, provided for subjects who carry out export sales, associated operations and/or international services and intracommunity operations.
sl	Preglednico VC izpolnijo zavezanci, ki so uveljavili pravico, ki je predvidena za subjekte, ki izvajajo cesije pri izvozu, podobne posle in/ali mednarodne storitve in posle med državami Skupnosti, nakup sredstev in storitev in uvoz sredstev brez uporabe DDV.

en	In part VH for the assignee, data relative to payments carried out by the same person during the entire year must be indicated, including any operations carried out by the assignor in the portion of the month or quarter during which the operation occurred.
sl	V preglednici VH subjekta upravičenca morajo biti navedeni podatki za plačila slednjega, izvedena v celem davčnem letu upoštevajoč tudi morebitne posle, ki jih je izvedel prosilec v delu meseca ali trimesečja v teku katerega je prišlo do posla.

en	to taxable operations - occasional sales of used goods - occasional operations which come under the regime provided for by art. 34-bis
sl	nost podjetja ali stranske dejavnosti obdavčenim poslom, - občasni odstop rabljenih sredstev, - občasni posli, ki spadajo v režim, ki ga predvideva 34-bis.

en	Turnover
sl	Terjatve

en	Line VW25 indicate the part of the credit included in line VW26 of the return relating to 2013 which has been used in set off against other taxes using form F24.
sl	V vrstic VW25 se navede tisti tel terjatve, ki je zajet v vrstico VW26 napovedi za leto 2013, ki jo je kontrolna družba kompenzirala preko obrazca F24 z drugimi dajatvami.

en	• field 1, cost of depreciable tangible or intangible assets as provided for by articles 102
sl	• polje 1, stroški amortizacijskih materialnih in nematerialnih sredstev v skladu s členi 102 in 103 odloka predsednika Republike (O.P.R.)

en	exempt and taxable operations with unified accounting
sl	oproščeni posli in obdavčeni posli s poenotenim knjigovodstvom

en	Box 2 must be crossed by taxpayers who began trading after 31
sl	Polje 2 označijo osebe, ki so začele opravljati dejavnost po 31.

en	• if the fiscal representative, code 6, is a subject other than an individual taxpayer, the tax code of the subject signing the return, the relevant details as well as the tax code of the company representing the non-resident operator must be specified in the box marked "Declarant different from the taxpayer".
sl	• v primeru, ko je davčni predstavnik, šifra 6, subjekt, ki ni fizična oseba, je potrebno v preglednici "Predlagatelj, ki ni davčni zavezanec" navesti davčno številko subjekta, ki podpisuje davčno napoved, ustrezne osebne podatke in davčno številko družbe, ki predstavlja nerezidenčni poslovni subjekt.

en	The amount in line VF37, added algebraically to the amount in line VF56, must be carried to line VF57.
sl	Algebrično seštet znesek v vrstici VF37 z zneskom v vrstici VF56 se vnese v vrstico VF57.

en	It should be noted that the transfers of depreciable goods carried out in the sphere of special marginal schemes provided for the sale of used goods, antiques, etc., do not constitute a part of business turnover.
sl	K oblikovanju poslovnega prometa ne prispevajo tudi cesije sredstev, ki se amortizirajo v okviru posebnega režima marže predvidenega za rabljena sredstva, antikvariat, itd.

en	It is pointed out that the completion of several forms because of the inclusion of multiple sections 3 does not change the number of forms comprising the return to be indicated on the front cover.
sl	Treba je opozoriti, da izpolnjevanje več obrazcev zaradi prisotnosti več oddelkov št. 3 ne spremeni števila obrazcev, ki sestavljajo davčno napoved, in ki ga je potrebno navesti na naslovni strani.

en	Consequently if the payment has been duly made for each period, the related amount corresponds to the total amount of VAT indicated in the column "output amount paid" in the relevant F24 form.
sl	Posledično se ta znesek ujema, če je bilo plačilo redno izvedeno za vsako obdobje, z višino ddv navedeno v stolpcu "plačani zneski v breme" obrazca F24.

en	Carrying-out of several activities - Article 36, paragraph 3 Line VO4, box 1 must be crossed by taxpayers who, as of 2013, carrying on several businesses or several activities within the scope of the same business, communicate that they have opted, for said year, for the separate application of tax as provided for by article 36, paragraph 3.
sl	Vrstico VO4, kvadratek 1 označijo zavezanci, ki od 2013 izvajajo več dejavnosti ali podjemov v okviru istega podjetja ali več strok ali umetnostnih dejavnosti, obvestijo, da so za omenjeno leto izbrali ločeno uporabo davka v skladu s 36. členom, 3. odst.

en	• the transfer by a national subject who purchases the goods in another member State, commissioning the supplier to deliver them in a third member State to the transferee, who is liable to pay the tax relative to the transaction (trilateral agreement promoted by a national subject); - the intra community transfers of agricultural products included and not included in the first part of table A, enclosed to Presidential Decree no. 633, made by agricultural producers falling within the special regime referred to in article 34 of the aforesaid Decree; - the intra-community transfers of goods taken from a VAT warehouse with delivery to another member State of the European Union (art. 50-bis, paragraph 4, letter f) of Decree Law no. 331/1993);
sl	• cesija s strani nacionalnega subjekta, ki kupi sredstva v drugi državi članici tako, da naloži dobavitelju, da jih v tretji državi članici posreduje svojemu cesionarju, ki je določen za plačilo davka za posel (možnost trikotnika, ki ga promovira nacionalni subjekt); - cesije kmetijskih proizvodov med državami Skupnosti, ki so ali ne zajeti v tabela A - prvi del, priloženi odloku predsednika republike št. 633, ki jih izvajajo kmetijski prozvajalci, ki spadajo v poseben režim v skladu s 34. členom istega odloka; - cesije med državami Skupnosti sredstev vzetih iz skladišča DDV s špedicijo v drugo državo članico EU (50-bis.

en	Line VW3 must indicate tax payable, given by the difference between line VW1 and line VW2, if the amount in line VW1 is greater than the amount in line VW2.
sl	V vrstico VW3 se vnese dolgovani davek določen na podlagi razlike med vrstico VW1 in VW2, če je znesek iz vrstice VW1 višji od tistega v vrstici VW2.

en	be indicated in line VF37, as no VAT is deductible;
sl	VF37 ne označi noben znesek, ker ni dovoljen odbitek DDV;

en	It is pointed out that in the case of either a VAT credit in line VY2 or a surplus payment in line VY3 the sum of the amounts indicated in the abovementioned lines must be apportioned between lines VY4, VY5 and VY6.
sl	V primeru tako terjatve DDVv vrstici VY2 ali presežka pri plačilu v vrstici VY3 mora biti vsota navedenih zneskov v omenjenih vrsticah razdeljena med vrsticami VY4, VY5 in VY6.

en	The abovementioned options have effect as from 2013 and are valid until revoked and, in any case, until a successive two-year period has passed.
sl	Omenjene opcije veljajo od leta 2013 do preklica in v vsakem primeru do konca naslednjega dvoletnega obdobja.

en	For gold other than investment gold the relative transfers are made taxable by means of the so-called reverse-charge mechanism.
sl	Za zlato, ki ni investicijsko je predvidena obdavčitev cesij z mehanizmom obratnega odbitnega davka.

en	• in the first column, the amounts of the taxable operations, separated according to tax rate, for which the tax for the year 2013 is due, already recorded or to be recorded in the register of invoices issued (art. 23) and/or from the register of considerations (art. 24), and taking into account the variations as referred to in article 26, recorded for the same year;
sl	• v prvi stolpec zneske obdavčenih poslov, ki so ločeni glede na davčno stopnjo za katere se je izkazalo da zapade v plačilo v letu 2013, ki so zabeležene ali jih je treba zabeležiti v register izdanih faktur (23. člen) in/ali register plačil (24. člen) upoštevajoč spremembe registrirane za to leto v skladu s 26. členom;

en	It is pointed out that subjects participating in group VAT payments in years prior to 2012 must take into account the following: - for 2011, the amount indicated in line VL10 of the VAT/2012 return relating to 2011; - for 2012, the amount indicated in line VX5 of the VAT/2013 return relating to 2012; - for 2013, the amount indicated in line VL10 and VL40 of the VAT/2014 return relating
sl	Treba je opozoriti, da morajo posamezniki, ki so se pridružili skupini za DDV, v letih pred 2012 upoštevati: - za leto 2011 znesek, naveden v vrstici VL10 davčne napovedi DDV/2012 za leto 2011; - za leto 2012 znesek, naveden v vrstici VX5 davčne napovedi DDV/2013 za leto 2012; - za leto 2013 znesek, naveden v vrstici VL10 in VL40 davčne napovedi DDV/2014 za

en	On the other hand, if a unified statement is filed, the front cover of the UNICO 2014 form (Personal Income Tax Return) must be used;
sl	V primeru predložitve poenotene prijave se uporablja naslovna stran obrazca UNICO 2014;

en	Taxpayers autonomously filing their VAT return
sl	Subjekti, ki samostojno predložijo napoved za DDV

en	the amount derived from the application of the percentages set out in article 30, para
sl	nižji od zneska, ki izhaja iz uporabe odstotkov v skladu s 30. členom, 1. odst. zakona št.

en	It is pointed out that the line must not be completed by non-operative companies which in the VAT/2013 return indicated the code 4 in line VA15 (non-operative companies for the year to which the return applies and for the two preceding years and which during the three-year period did not carry out significant operations for VAT purposes of not less than the amount resulting from the application of the percentages set out in article 30, paragraph 1, of Law no. 724 of 1994).
sl	Vrstica,katero družbe, ki ne delujejo, ne izpolnijo, ki so v napovedi za DDV/2013 navedle šifro 4 v vrstico VA15 (družba, ki ne deluje za leto, ki je predmet prijave in za dve predhodni, ki niso izvedli v kvartalu večjih poslov za DDV, ki niso nižji od zneska, ki izhaja iz uporabe odstotkov v skladu s 30. členom, 1.odst.

en	cost not exceeding 516.46 euros and including the redemption price for assets already
sl	št. 917 z dne 22. decembra 1986, vključno s sredstvi, katerih stroški ne presegajo 516,46 eur in vključno s ceno odkupa za že nabavljena sredstva na leasing (npr. stroji, oprema, postrojenje, itd.);

en	Part VX contains data relating to VAT to be paid or the input VAT and must be completed exclusively by taxpayers required to present the annual VAT return independently or in any case using a single form numbered 01.
sl	Preglednico VX izpolnijo izključno zavezanci, ki morajo predložiti letno napoved DDV samostojno in v vsakem primeru samo v obrazec št. 01.

en	As set out in Circular no. 37 of 2011, in fact, for sales of goods and provision of services by non-resident subjects, but with permanent organisation in Italy, to purchasers or their commission agents who are not subject to tax or not residents, VAT must be paid by the seller or service provided using the VAT registration number assigned to the permanent organisation.
sl	Kot je bilo natančneje pojasnjeno v okrožnici št. 37 iz leta 2011, je namreč za primere odstopa blaga in opravljanja storitev s strani subjektov nerezidentov, ki pa imajo ustanovljeno organizacijo v Italiji, do cesionarjev in strank, ki niso pasivni davčni zavezanci ali nerezidenti.

en	For subjects who on 12 February 2011 were resident or operating in the municipality of Lampedusa e Linosa and affected by the humanitarian emergency connected with the influx of migrants from North Africa, for whom Prime Minister's Ordinance no. 3947 of 16 June 2011 grants the suspension from 16 June 2011 to 30 June 2012 of tax deadlines and obligations due during the same period, the suspension already extended to 1 December 2012 by article 23, paragraph 12-octies of Decree Law no. 95 of 6 July 2012 implemented, with amendments, by Law no. 135 of 7 August 2012, has been extended again until 31 December 2013 by article 1, paragraph 612, of Law no. 147 of 27 December
sl	Velja za podjetja z davčnim domicilom ali sedežem poslovanja na dan 12. februarja 2011 v občinah Lampedusa in Linosa, ki so jih prizadele izredne humanitarne razmere zaradi pritoka priseljencev iz severne Afrike, za katere OPSM št. 3947 z dne 16. junija 2011 določa začasno prekinitev od 16. junija 2011 do 30. junija 2012 vseh časovnih rokov v zvezi s poravnavo in plačilom davčnih obveznosti, ki zapadejo v plačilo v istem obdobju; prekinitev, ki je že bila podaljšana do 1. decembra 2012 z 12-octies.

en	Art. 1, paragraph 1, letter g), of Legislative Decree 56 of 1998;
sl	1. člen, 1. odst., črka g) zakonodadajnega odloka št. 56 z 1998; 6. člen, 7. odst, črka a) zakona št. 133 z 1999;

en	In order to determine the exact tax amount, if the control ceased in the course of the previous year and the ex controlling company deducted the credit only starting from 1st January 2013, the ex controlling company shall include in line VL8 of the return (VAT/2014) the entire amount of the excess credit of the group resulting from the VAT summarizing prospectus VAT 26PR- part VY of the previous year (line VY5 of the VAT return / 2013), together with any credit reported form the previous year.
sl	Za točno določanje davka, če je kontrola prenehala v teku predhodnega leta in je bivša kontrolna družba odbila terjatev samo od 01. januarja 2013, mora ta družba zajeti v vrstico VL8 te napovedi (DDV/2014) skupaj z morebitno terjatvijo preneseno iz predhodnega leta, celotno preseženo vsoto terjatve skupine, ki izhaja iz povzetega prospekta DDV 26PR- preglednica VY predhodnega leta (vrstica VY5 napovedi DDV/2013).

en	1 form complete line VF53, box 2
sl	1 obrazec izpolnjevanje vrstice VF53, kvadratek 2

en	1 form exempt operations complete line VF32 1 form taxable operations
sl	1 obrazec oproščeni posli izpolnjevanje vrstice VF32 1 obrazec obdavčeni posli

en	Request for refund which differs from that of the return and thus for a higher amount than appears in the return.
sl	Zahtevek za povračilo, napačna napoved in torej je zneek višji od tistega, ki izhaja iz napovedi

en	In terms of paragraph 1 of article 5 referred to above, this system of the flat rate determination of the tax is also applicable to income taxes, excluding capital companies.
sl	Tak sistem pavšalnega določanja davka je predvidne tudi za davke na dohodek v skladu s 1. odst. istega 5. člena razen za kapitalske družbe.

en	Regarding imports of the same goods, art. 70, paragraph 6, in derogation of the ordinary tax payment criteria on imported goods, establishes that the same is not paid at customs but it is paid by means of recording in the customs record books as per articles 23 and 24, and in the register as per article 25 regarding deduction.
sl	Kar zadeva uvoze istih sredstev 70. člen, 6. odst. predvideva, neupoštevajoč običajne kriterije izterjave davka na uvoz, ker slednji ni bil plačan na carini, ampak s tem, ko se ga je zavedlo v carinsko listino v registrih v skladu s členoma 23 ali 24 v namene pripadajočega odbitka, v register v skladu s 25. členom.

en	It is pointed out that taxpayers who carry out operations relating to gold which fall under the rules set out in art. 19, third paragraph, letter d), and under those of the following paragraph 5-bis, must keep separate accounting records of the operations and complete two forms in order to show the admissible deductible VAT for each method of calculating the tax.
sl	Zavezanci, ki izvajajo posle povezane z zlatom spadajo tako pod disciplino v skladu z 19. členom, tretji odstavek, črka d), kot tudi pod naslednji odstavek 5-bis morajo poskrbeti za ločeno knjigovodstvo poslov in izpolniti dva obrazca za odbitni DDV in olajšavo za vsak način določanja davka.

en	18 months to 6 years imprisonment (article 3)
sl	Zapor od 18 meecev do 6 let (3. člen)

en	Line VE37 in order to decrease the business turnover, the total amount of operations which contributed to the business turnover of the year or previous years, and for which in the year 2013 the tax has become payable, must be included (without a preceding "minus" sign).
sl	V vrstici VE37 morajo biti navedeni za zmanjšanje poslovnega prometa (spredaj ne stoji znak "minus"), znesek poslov, ki so prispevali k poslovnemu prometu v predhodnem letu ali v letih in za katere je v letu 2013 davek zapadel v plačilo.

en	Line VJ12 indicate purchases of truffles from occasional sellers without a VAT registration number, for which the transferee has issued a self-invoice in accordance with art. 1, paragraph 109, of Law no. 311 of 30 December 2004.
sl	V vrstico VJ12 se navedejo nakupi tartufov od amaterskih in občasnih nabiralcev, ki niso zavezanci za ddv za katere je v skladu s odstavek 109, 1. člena zakona št. 311 z dne 30. decembra 2004 cesionar izdal fakturo.

en	- PART VE - CALCULATION OF BUSINESS TURNOVER AND THE TAX RELATIVE TO THE TAXABLE OPERATIONS
sl	- PREGLEDNICA VE - DOLOČANJE POSLOVNEGA PROMETA IN DAVEK ZA OBDAVČENE POSLE

en	We point out that in terms of Decree Law no. 351 of 25 September 2001, converted into Law no. 410 of 23 November 2001, the refund is due for the purchases of immovable property, as well as for maintenance costs incurred in respect of such assets, where the maintenance was effected by savings management companies in the manner and within the time limits established therein.
sl	št. 351, z dne 25. septembra 2001, ki je bil spremenjen v zakon št. 410, z dne 23. novembra 2001, se povračilo uveljavi za nakupe nepremičnin ter za stroške za vzdrževanje le-teh s strani hranilnic, na način in v rokih, ki jih same določajo.

en	PART 1 Analytical method of determining the margin
sl	Analitična metoda marže

en	Part VS, VV, VW, VY and VZ which comprise the VAT prospectus 26PR/2014, making up part of the annual VAT return, are reserved for controlling bodies and companies.
sl	Preglednice VS, VV, VW, VY in VZ, ki sestavljajo razpredelnico DDV 26PR/2014, ki so sestavni del letne napovedi DDV so namenjene kontrolnim ustanovam in družbam, ki povzemajo podatke plačila ddv skupine (73. člen in ministrski odlok z dne 13. decembra

en	The first section contains some analytical data regarding the activity or activities managed with independent accounting as provided for by article 36 (see paragraph 3.2), while the second summarises all of the activities carried out by each subject.
sl	Prvi oddelek vsebuje nekatere analitične podatke o dejavnostih ali vodenih dejavnostih s samostojnim računovodstvom, skladno s 36. členom (prim.

en	Line VK20 total of credits transferred, comprising the sum of credits indicated in part VH, limited to the period of control, increased by any amount resulting in line VX2 transferred for the adjustment of the annual return, when control lasted the whole year.
sl	Vrstica VK20 vse prenesene terjatve, ki sestojijo iz vsote terjatev navedenih v preglednici VH za kontrolno obdobje, povečano z morebitnim zneskom v skladu z vrstico VX2 prenesenim za poravnavo pri letni napovedi v primeru, da je kontrola trajala celo leto.

en	The authorized intermediaries belonging to the following categories are required to electronically file the statements they have prepared:
sl	Davčne napovedi morajo obvezno v elektronski obliki predložiti posredniki, ki so za to usposobljeni in pripadajo naslednjim kategorijam:

en	One is reminded that, as provided for by art. 8 of Presidential Decree of 14 October 1999, number 542, such credits may, instead of the request for refunds during the year, be set off with other taxes, contributions and other premiums owed.
sl	št. 542 z dne 14.oktobra 1999 te terjatve se kot možnost za zahtevo v medletnem povračilu lahko kompenzira z drugimi dajatvami, prispevki in dolgovanimi premijami.

en	Line VJ11 indicate imports of gold other than investment gold (so-called industrial gold) and pure silver for which tax is not paid at customs but discharged, as provided for by art. 70, paragraph 5, through annotation of the customs document in the register as referred to in article 23 or 24 as well as, for the purposes of deduction, in the register as referred to in art. 25.
sl	V vrstico VJ11 se navedejo uvozi zlata, ki ni investicijsko (industrijsko zlato) in čistega srebra za katere davek ni plačan na carini ampak je oproščen v skladu s 70. členom, 5. odst. z registriranjem v carinsko listino v registru v skladu s členi 23 ali 24 zaradi odbitka davka v register v skladu s 25. členom.

en	The code for the reason for the refund must be taken from the Table set out below and must be indicated for each subsidiary company in respect of which the group refund is requested, in Part VSfield 8 - of the VAT prospectus IVA 26PR to be completed by the controlling company.
sl	Številka namena povračila mora biti povzeta iz razpredelnice v nadaljevanju in se navede za vsako kontrolirano družbo za katero se zahteva povračilo skupine, v Preglednico VS, polje 8 Pregledom DDV 26 PR, ki jo izpolni kontrolna družba.

en	If, on the other hand, the control ceased in the course of 2013 and the company calculated the excess credit of the group by deducting it from its periodic liquidations in the fraction of the year 2013 following the discontinuation of the control, the company (ex controlling) shall report the excess credit of the group resulting from the VAT summarizing prospectus VAT 26PR- part VY of the same year (line VY5 of the VAT return / 2014) in line VL8 of the return (VAT/2014).
sl	Če pa je kontrola prenehala v teku leta 2013 in je družba obračunala presežek terjatve skupine kot odbitek v svojih obdobnih izplačilih v delu leta 2013 po prenehanju kontrole družba bivša kontrolna družba mora obračunati v vrstici VL8 te napovedi (DDV/2014) presežek terjatve skupine, ki izhaja iz povzetega prospekta DDV26PR - preglednica VY istega leta (vrstica VY5 napovedi DDV/2014).

en	For further details regarding the authorisation procedure, access to the service, and generation and utilisation of the secure environment, please refer to the section dedicated to the Entratel service and the eServices online help section on the Revenue Agency's website (www.agenziaentrate.gov.it).
sl	Za več podrobnosti o načinih vklopa storitev, dostopa do njih ter za ustvarjanje in uporabo varnega okolja si oglejte oddelek v zvezi z elektronskimi storitvami Entratel in oddelek za pomoč na spletu za elektronske storitve na internetni strani Agencije za prihodke (www.agenziaentrate.gov.it).

en	The flat-rate VAT regime imposed by paragraph 6 of article 74 is the natural VAT regime for subjects who carry out activities relating to the organization of games, entertainment and the other activities referred to in the tariff enclosed to Presidential Decree no. 640/1972.
sl	Urejanje pavšalnega režima DDV, ki ga narekuje 74. člen, šesti odstavek, je naravni režim DDV za subjekte, ki opravljajo dejavnost organiziranja iger, zabav in drugih dejavnosti, ki so navedene v tarifi, ki je priložena odloku predsednika republike št. 640/1972 katerim je omogočeno, da uveljavijo pravico do izbire uporabe davka na navadne načine.

en	The following data must be included in the fields provided, net of VAT:
sl	Podatki, ki se vnesejo v ustrezna polja, brez ddv, so naslednji:

en	opted for tax consolidation as provided for by article 117 of the TUIR (Consolidated In
sl	davčno konsolidacijo, predvideno v 117. členu TUIR.

en	• have not borne costs relating to employees or external workers as provided for by article 50, paragraph 1, letters c) and c-bis), of the Consolidated Income Tax Act, as set out by Presidential Decree no. 917 of 22 December 1986, including workers employed on a per-project basis, under a work programme or a stage thereof, in accordance with articles 61 and subsequent articles of Legislative Decree no. 276 of 10 September 2003, and have not paid out sums in the form of dividend payments to their members as set out in article 53, paragraph 2, letter c), in the aforementioned Act as referred to by Presidential Decree no. 917 of 1986; - in the preceding three-calendar-year period have not made purchases of capital goods, including through subcontracting or lease contracts (including financial lease contracts), totalling more than 15,000 Euro; - do not make use of special regimes for VAT purposes; - are resident in Italy; - do not exclusively or primarily sell buildings or parts of buildings, building land as referred to in article 10, number 8), of Presidential Decree no, 633 of 26 October 1972, or new vehicles as referred to in article 53, paragraph 1 of Decree Law no. 331 of 30 August 1993, converted with amendments by Law no. 427 of 29 October 1993; - do not participate in partnerships or associations as referred to in article 5 of the aforementioned Act as provided for by Presidential Decree no. 917 of 22 December 1986, or in limited liability companies as referred to in article 116 of said Act; - cannot benefit from the beneficial tax regime for young businesspeople and unemployed workers as they do not satisfy the additional requirements provided for by article 27, paragraphs 1 and 2, of Decree Law no. 98 of 6 July 2011; - are leaving the beneficial tax regime for young businesspeople and unemployed workers as a result of the expiry of the terms for applicability established by article 27, paragraph 1, of Decree Law no. 98 of 6 July 2011.
sl	• niso imele stroškov za odvisne zaposlene ali sodelavce v skladu s črkama c) in c-bis) iz 1. odstavka 50. člena prečiščenega besedila zakona o dohodnini iz OPR št. 917 z dne 22. decembra 1986, tudi zaposlenih zaradi projekta, delovnega programa ali njegove faze, v skladu z 61. členom in nadaljnjimi uredbe z zakonsko močjo št. 276 z dne 10. septembra 2003, ali izplačale družbenikom zneske v obliki dobička iz deležev skladno s črko c) iz 2. odstavka 53. člena istega prečiščenega besedila, omenjenega v OPR št. 917 iz leta 1986; - v prejšnjih treh koledarskih letih niso kupovale investicijskega blaga, tudi preko oddaje naročil ali pogodb o oddaji v zakup, vključno s finančnim, v skupnem znesku več kot 15.000 EUR; - ne koristijo posebnih režimov za namene davka na dodano vrednost; - so davčni rezidenti; - se ne izključno ali pretežno ukvarjajo s prodajo stavb ali delov stavb, stavbnih zemljišč iz 8. točke 10. člena OPR št. 633 z dne 26. oktobra 1972 ter novih prevoznih sredstev iz 1. odstavka 53. člena zakonskega odloka št. 331 z dne 30. avgusta 1993, spremenjenega s spremembami zakona št. 427 z dne 29. oktobra 1993; - ne sodelujejo v partnerstvih ali združenjih iz 5. člena omenjenega prečiščenega besedila OPR št. 917 z dne 22. decembra 1986, oziroma v družbah z omejeno odgovornostjo skladno s 116. členom tega istega prečiščenega besedila; - ne morejo koristiti davčnih ugodnosti za mlade podjetnike in mobilne delavce, ker ne izpolnjujejo nadaljnjih pogojev, kot jih predvideva ta 1. in 2. odstavek 27. člena zakonskega odloka št. 98 z dne 6. julija 2011; - ne spadajo v okvir režima davčnih ugodnosti za mlade podjetnike in mobilne delavce, ker so potekli časovni roki za prijavo, določeni v 1. odstavku 27. člena zakonskega odloka št. 98 z dne 6. julija 2011.

en	- form no. 01 shall report the operations performed through the tax representative, filling in only in this form also section 2 in the part VA, sections 2 and 3 of part VL and parts VC, VH, VT, VX and VO summarizing all the operations performed by the non resident taxpayer; - form no. 02 shall report the operations performed through the institute of direct identification, indicating, in line VA1, field 5, the VAT reg.
sl	- v obrazec 01 se navedejo opravljeni posli tako, da se uveljavlja institut davčnega zastopanja tako in se izpolni samo ta obrazec tudi v razdelek 2. preglednice VA, razdelek 2. in 3. preglednice VL, ter preglednice VC, VH, VT, VX in VO, ki povzemajo vse posle, ki jih izvede zavezanec, ki ni rezident; - v obrazcu št. 02 morajo biti navedena opravila tako, da se uveljavlja institut neposredne identifikacije in se v vrstico VA1, polje 5, navede identifikacijska številka DDV, ki je bila subjektu nerezidentu dodeljena in jo slednji uporablja za neposredno izpolnjevanje obveznosti DDV ter se jo nato izbriše.

en	• a company which, in addition to the current fiscal year, was a dummy company also in 2011 and
sl	• podjetje, ki velja za navidezno v tekočem letu in obenem v letih 2011 in 2012;

en	It is pointed out that these subjects must produce the self-certification required by letter c) of the aforementioned paragraph 7 of article 38 bis (cp. Circular Letter no. 54 of 4 March 1999).
sl	Ti subjekti morajo predložiti nadomestno izjavo, predvideno pod črko c) omenjenega odstavka 7, 38 bis člena (Okrožnica št. 54 z dne 04. marca 1999).

en	The line must also indicate, in the case of incorporations of subjects outside the group on the part of the controlled companies or the controlling company, credits accumulated by the incorporated companies during the year in which the incorporation took place (see paragraph 3.4.3).
sl	V vrstici je potrebno tudi označiti, v primeru pripojitve subjektov izven skupine, s strani hčerinske družbe ali matične družbe, dospele terjatve s strani pripojenih družb med letom, v katerem je bila izvršena pripojitev (prim.

en	Line VK24, credit surplus set off.
sl	Vrstica VK24 presežek kompenzirane terjatve.

en	The completion of several parts VS of the form does not change the number of forms comprising the return, to be indicated on the front cover.
sl	Izpolnjevanje več preglednic VS obrazca ne spremeni številke obrazcev iz katerih je sestavljena napoved, kar se navede na naslovni strani.

en	Line VL36 indicate the total amount of interest owed by taxpayers paying quarterly, relative to VAT to be paid (output tax) (VL32-VL34-VL35) as annual adjustment.
sl	V vrstici VL36 se navede višina obresti, ki jih morajo plačati trimesečni zavezanci za DDV (VL32-VL34-VL35) kot letno poravnavo.

en	quences on the deduction that is due (for example following legislative adjustments the change
sl	titeto pripadajočega odbitka (npr. prehod po zakonskih spremembah iz režima celotne oprostitve

en	If the lines should not be sufficient for the indication of all companies taking part in the group payment procedure, another part VS must be used, indicating "02" in the field "Form N.", and so on.
sl	V primeru, da ne bi bilo dovolj vrstici, predvidenih za navajanje vseh udeleženih družb pri plačilu družbe, se uporablja druga preglednica VS tako, da se navede "02" v polje "Obr.

en	Reason of refund
sl	Namen povračila

en	• payments made in previous years but which regard sales which took place in the year to which the return applies.
sl	• vplačila izvedena v predhodnih letih za cesije, do katerih je prišlo v letu napovedi.

en	Indicate the excess amount paid in comparison with the amount payable indicated in line VY1.
sl	Navedite preveč plačani znesek glede na znesek iz vrstice VY1.

en	SECTION 1 - Calculation of VAT due or input VAT for the tax period
sl	RAZDELEK 1 - Določanje DDV kot terjatev ali obveznost za davčno obdobje

en	When the depreciable goods are sold before the period in which the adjustments must be made expires, the adjustment must be made by means of a single adjustment for the years required to make up the period, considering the deduction percentage as being equal to 100%, if the transfer is subject to tax.
sl	V primeru cesije sredstev, ki se amortizirajo pred zapadlostjo obdobja, v katerem morajo biti izvedeni popravki, se le-tega izvede v enkratnem znesku za leta, ki manjkajo do dopolnitve obdobja, upoštevajoč odstotek 100% odbitka, če je cesija obdavčena.

en	no. 54/E of the 19 June 2002); - persons indicated in article 8 of the Legislative Decree no. 351 of 25 September 2001, converted into Law no. 410 on 23 November 2001, containing provisions regarding privatisation and valorization of public property and the development of common property investment funds.
sl	št. 351, z dne 25. septembra 2001, ki je bil spremenjen v zakon št. 410 dne 23. novembra 2001, in ki navaja navodila za privatizacijo in ovrednotenje javnega nepremičninskega premoženja in za razvoj skupnih nepremičninskih investicijskih skladov.

en	4.3.3 - PART VW - PAYMENT OF ANNUAL GROUP TAX
sl	4.3.3 - PREGLEDNICA VW - PLAČILO LETNEGA DOLGA SKUPINE

en	SECTION 2 - Transferee organisation or company - List of transferor companies
sl	RAZDELEK 2 - Ustanova ali družba cesionar - Spisek družb cedentov

en	Non-profit capital-based amateur sports asso
sl	Ljubiteljska športna društva ustanovljena v kapi

en	• field 7, credit surplus set off, which must correspond to the amount indicated in line VK24 (credit surplus set off) of the return for each individual company taking part in the group payment procedure.
sl	• polje 7, presežek prenesene terjatve, ki mora ustrezati znesku, ki je naveden v vrstici VK24 (presežek terjatve) napovedi vsake družbe, ki je udeležena v plačilu skupine

en	• field 3, company name of the controlling company.
sl	• polje 1, identifikacijska številka kontrolne družbe;

en	In order to determine what information is to be indicated in the parts that comprise the return by taxpayers who have made sales which fall under the special regime for used goods, prospectus B and prospectus C have been provided for auction houses acting on their own behalf and on behalf of private parties on a commission agreement basis.
sl	Za določanje podatkov, ki se navedejo v preglednice iz katerih sestoji napoved s strani zavezancev, ki so izvedli cesijo in spadajo v poseben režim rabljenih sredstev, so bili pripravljeni preglednica B in preglednica C v primeru agencij za prodajo na dražbi, ki delujejo v svojem imenu in za račun zasebnikov na podlagi komisijske pogodbe, ki morajo biti predhodno izpolnjeni in predloženi na zahtevo pristojnega finančnega urada.

en	EXEMPT FROM COMPLETING THE RETURN
sl	OPROŠČEN IZPOLNJEVANJA NAPOVEDI

en	In the event of transformations which took place during 2013 with the resulting extinction of the transferring party or transfer, conferment of company branch etc. with output or input VAT transfer, the entity resulting from the transformation shall fill in:
sl	V primeru sprememb v letu 2013, ki vključujejo izbris odstopnika oziroma osebe, ki proda ali prenese dejavnost ipd., s prenosom dobropisa ali dolga DDV, mora oseba, ki ki izhaja iz teh sprememb, izpolniti:

en	It is pointed out that the option in question lasts at least one year and remains valid until revoked.
sl	Gre poudariti da opcija traja najmanj eno koledarsko leto in velja do preklica.

en	It is pointed out that the amount of interest owed relating to the tax payable when the annual return is made must not be included in this line, but rather in line VL36.
sl	Višina dolgovanih obresti za davek,ki ga je treba plačati ob letni napovedi, ne sme biti zajeta v tej vrstici, ampak mora biti navedena v vrstici VL36.

en	These margins must be carried forward to section 2 of part VE in a way that corresponds to the various rates, subdividing the amount between taxable amount and tax; - in line 23 indicate the margins relative to the non-taxable transactions referred to in articles 8, 8bis, 71 and 72, which contribute to the formation of the ceiling.
sl	Te marže morajo biti vnesene v razdelek 2 preglednice VE glede na različne davčne stopnje tako, da se razdeli znesek med davčno stopnjo in davkom; - v vrstici 23 se navedejo marže za neobdavčene posle v skladu s členi 8, 8-bis, 71 in 72, ki pripomorejo k oblikovanju plafona.

en	As provided for by art. 2 of Presidential Decree of 10 November 1997, number 442, the options and revocations provided for with regard to VAT and direct taxes must be communicated, taking into account the concluding behaviour assumed by the taxpayer during the tax year, using exclusively part VO of the annual VAT return.
sl	V skladu s 2. členom odloka predsednika republike št. 442 z dne 10. novembra 1997, opcije in preklici, ki so predvideni glede ddv in neposredni davki morajo biti posredovani upoštevajoč ravnanje zavezanca med davčnim letom, izključno z uporabo preglednice VO letne napovedi DDV.

en	The amount of these payments must be indicated in field 2.
sl	teh vplačil mora biti naveden v polju 2.

en	Above all, please note that if the taxpayer carries out more than one activity in respect of which he has adopted (by legal obligation or by choice) separate accounting in terms of art. 36, he must make separate periodic payments for the activities that have been accounted for separately.
sl	Če zavezanec izvaja več dejavnosti, za katere je sprejel (ker je bil zakonsko zavezan ali po lastni izbiri) ločena knjigovodstva v skladu s 36. členom mora izvajati ločena obdobna izplačila za ločeno knjigovodsko vodene dejavnosti.

en	The controlling organisation or company must submit as part of its annual VAT return the summarising prospectus IVA 26PR/2014.
sl	Institucija ali matično podjetje mora predložiti kot del svoje letne davčne napovedi za DDV tudi povzemalno poročilo oz. tabelo IVA 26PR/2014.

en	Line VL29, filed 1 indicate the total amount of periodic payments, including the payment of VAT on account (see Appendix) and quarterly interest, as well as tax paid following amendment as referred to in article 13 of Legislative Decree 472 of 1997, relating to 2013.
sl	V vrstico VL29, polje 1 vnesite vsa obdobna plačila vključno z akontacijo DDV (glej dodatek) in trimesečne obresti ter davek plačane po poravnavi v skladu s 13. členom zakonskega odloka št. 472 z 1997, za leto 2013.

en	Line VL25 must indicate, for each company in the group which was a dummy company for 2012 pursuant to article 30 of Law no. 724 of 23 December 1994, the total amount of credit surpluses transferred during that year and liable to be returned by the controlling company (see resolution no. 180 of 29 April 2008).
sl	Vrstica VL25 vsaka družba skupine, ki se izkaže za navidezno v letu 2012 skladno s 30. členom zakona št. 724 z dne 23. decembra 1994, mora v tej vrstici navesti skupni znesek presežkov dobropisa, ki so bili preneseni v istem letu in jih matična družba vrne (prim.

en	The line must also include purchases of truffles from occasional sellers without a VAT registration number, for which deduction is not allowed as stated in art. 1, paragraph 109 of Law no. 311 of 30 December 2004 (see circular no. 41 of 26 September 2005).
sl	V vrstico morajo biti vključeni tudi nakupi tartufov od ljubiteljskih in občasnih pobiralcev, ki nimajo ID za DDV, za katere ne velja odbitek skladno s 109. odstavkom, 1. člena Zakona št. 311 z dne 30. decembra 2004 (prim.

en	To these subjects, the provision contained in the final sentence of paragraph 4, article 30, of Law no. 724 of 1994 applies, with the permanent loss of the annual VAT credit.
sl	Za te subjekte, se uporablja določilo, vsebovano v zadnejm obdobju 4. odst., 30. člena, zakona št. 724 v 1994, ki predvideva dokončno izgubo letne terjatve DDV.

en	• relating to occasional exempt operations or relating to exempt operations as referred to in numbers from 1 to 9 of article 10, which fall outside the scope of the activity of the business or are marginal to VAT operations (VAT on said operations is in any case non-deductible);
sl	• ki so povezani z operacijami, ki niso oproščene davka in se opravljajo občasno, oziroma se nanašajo na operacije, ki niso oproščene davka, kot je navedeno v odstavkih od 1 do 9 v 10. členu, in ne sodijo med lastne dejavnosti podjetja ali med pomožne dejavnosti obdavčljivih transakcij (DDV za te dejavnosti je neodbiten);

en	TABLE TO DETERMINE THE MARGINS TO BE INDICATED IN LINES 22 AND 23 OF PROSPECTUS B
sl	NAVAJANJE V VRSTICE 22 IN 23 RAZPREDELNICE B

en	As regards the date on which the transformation of the subjects concerned takes place, two hypotheses can occur.
sl	Nanašajoč se na dan, ko je prišlo do preoblikovanja zainteresiranih subjektov, se lahko izkažeta dve spodaj pojasnjeni situaciji za vsako so omogočena pojasnila za izpolnjevanje preglednic.

en	The boxes included in line VO11 must be crossed by taxpayers who intend to communicate the revocation of the option previously requested, beginning from 2013.
sl	Kvadratki navedeni v vrstici VO11 označijo tisti zavezanci, ki od leta 2013, nameravajo posredovati preklic predhodno zahtevane opcije.

en	In both cases the total of the costs indicated in line 4 must be carried forward to line VF14 and added to any other non-taxable transactions carried out, with the exception of purchases made by taxpayers who have opted for the beneficial tax regime for young businesspeople and unemployed workers as provided for by article 27, paragraphs 1 and 2, of Decree Law no. 98 of 2011, to be indicated in line VF16.
sl	V obeh primerih se celotni stroški iz vrstice 4 navedejo v vrstici VF14 poleg zneskov morebitnih neobdavčljivih nakupov, z izjemo nakupov s strani posameznikov, ki so izkoristili davčne ugodnosti za mlade podjetnike in mobilne delavce iz 1. in 2. odstavka 27. člena zakonskega odloka št. 98 iz leta 2011, kar se navede v vrstici VF16.

en	Line VW24 must indicate the sum of the amounts shown by the individual subsidiary companies in line VL24 of one's own return.
sl	V vrstico VW24 navedite vsoto zneskov, ki jih navedenjo posamezne kontrolirane družbe v vrstico VL24 napovedi.

en	Failure to submit annual return or submission of return more than 90 days after the deadline, when taxes are owed
sl	Če se ne predloži napoved ali je bila napoved predložena z zamudo več kot 90 dni, če je davčni dolg

en	b) Accessing the service
sl	a) Vklop storitev

en	Taxpayers who have made use of the exemption from the obligations referred to in art. 36bis, and who have also carried out taxable operations in 2013, are obliged to indicate these operations in part VE, as well as exempt operations referred to in no.s 11, 18 and 19 of art. 10, which in any case are subject to invoicing and registration.
sl	Zavezanci, ki so uveljavljali oprostitev obveznosti v skladu s 36-bis členom in so v letu 2013 izvedli tudi obdavčene posle morajo v preglednico VE navesti izvedene obdavčene posle ter neobdavčene posle v skladu s št. 11, 18 in 19., 10. člena za katere velja obveznost fakturiranja in registriranja.

en	• issue the declarant, within 30 days of the deadline provided for the electronic filing of the return, with the original return (the details of which were transmitted electronically), drawn up on a form which complies with the one approved by the Revenue Agency, duly signed by the taxpayer.
sl	• prav tako se v roku 30 dni od roka predvidenega za predložitev napovedi na elektronski način, prijavitelju izda izvirnik napovedi, katerega podatki so bili posredovani na elektronski način, izdelane na obrazcu, ki ga je odobrila Agencija za Prihodke in jo je podpisal zavezanec skupaj s kopijo obvestila Agencije za Prihodke, ki potrdi njen prejem.

en	Quarterly payments - Art. 7 of Presidential Decree of 14 October 1999, number 542 Line VO2, box 1 must be crossed by artists, professionals, and by taxpayers who are owners of businesses supplying services which achieved a business turnover not greater than 400.000 Euro or not greater than 700.000 Euro in 2012 if owners of businesses carrying out other activities (new limits introduced by article 14, paragraph 11, of Law no. 183 of 2011) and which in 2013 have carried out both settlements and periodic payments of VAT quarterly rather than monthly.
sl	Vrstica VO2, kvadratek 1 označijo izvajalci umetniških in strokovnih dejavnosti in zavezanci, ki so lastniki podjetij, katerih predmet poslovanja so storitve, ki so v letu 2012 ustvarili promet, ki ni presegal 400.000 evrov ali 700.000 eur, če so lastniki podjetij, katerih predmet so druge dejavnosti (nove mejne vrednosti, določene v 11. odstavku 14. člena zakona št. 183 iz leta 2011) in so v letu 2013 plačali obdobna mesečna ali trimesečna plačila DDV s trimesečno ali mesečno kadenco.

en	hire agreements or other payments;
sl	členom ali drugih določil;

en	For problems regarding the Fisconline service, please refer to the eServices online help section on the Revenue Agency's website (www.agenziaentrate.gov.it).
sl	Za opravljanje težav v zvezi z elektronskimi storitvami Fiscoline se obrnite na oddelek za pomoč na spletu za elektronske storitve na spletni strani Agencije za prihodke (www.agenziaentrate.gov.it).

en	Line VJ10 indicate imports of scrap and other salvage materials for which the tax is not paid at customs but discharged, as provided for by art. 70, paragraph 6, through the annotation of the customs document in the register as referred to in articles 23 or 24 as well as, for the purposes of deduction, in the register as referred to in art. 25.
sl	V vrstico VJ10 se navedejo uvozi razbitin in drugega odpadnega materiala za katere davek ni plačan na carini ampak je oproščen v skladu s 70. členom, 6. odst. z registriranjem v carinsko listino v registru v skladu s členi 23 in 24 za odbitek davka v register v skladu s 25. členom.

en	Application of the dispositions provided for by Law no. 398 of 1991 Line VO30, box 1 must be crossed by all subjects who intend to communicate the option chosen, starting from 2013, of the flat-rate calculation of VAT and as provided for by art. 2, paragraphs 3 and 5, of said Law no. 398.
sl	Vrstica VO30, kvadratek 1 morajo označiti vsi subjekti, ki nameravajo posredovati izvedeno opcijo od leta 2013 za pavšalno določanje DDV in dohodka v skladu z 2. členom, 3 in 5. odst., navedenega zakona št. 398.

en	Family businesses
sl	Podjetja zakoncev

en	In this form, part VT must be completed, as must part VX, summarising the overall details of the annual amount to be paid or to be deducted, with reference to the participants in the operation; - a form for each subject participating in the transformation (e.g. incorporated, divided company etc.) in which all the parts concerning the activity performed must be completed, including section 2 of part VA and sections 2 and 3 of part VL. For more information on how to complete the parts please refer to paragraph 3.3.3. and
sl	V tem obrazcu mora biti izpolnjena razpredelnica VT, razpredelnica VX ob zaključku povzetka celotnih podatkov letnega zneska, ki ga je treba plačati, v zvezi z udeleženci v transakciji; - sam obrazec za vsak subjekt, ki je udeležen v preoblikovanju (pripojena družba, odcepljena družba, itd.) v katerem morajo biti izpolnjene vse preglednice, ki zadevajo opravljeno dejavnost, vključno z razdelek 2. preglednice VA in razdelek 2. in 3. preglednice VL.

en	Line VF19 indicate domestic purchases, intra-community purchases and imports, net of VAT:
sl	Vrstica VF19 navedite znesek, brez DDV, vseh nakupov znotraj države, iz držav članic Evropske unije in uvoza:

en	Beneficial tax regime for young businesspeople and unemployed workers as provided for by article 27. paragraphs 1 and 2, of Decree Law no. 98 of 2011 - method for completing the form.
sl	Režim davčnih ugodnosti za mlade podjetnike in mobilne delavce iz 1. in 2. odstavka 27. člena zakonskega odloka št. 98 iz leta 2011 - način izpolnjevanja.

en	Gross margins (*) relative to taxable transactions
sl	Bruto marže (*) za obdavčene posle

en	With reference to the "NOTICE OF ELECTRONIC FILING" box, Decree Law no. 159 of 01 October 2007, converted with modifications by Law no. 222 of 29 November 2007, has amended article 2-bis of Decree Law no. 203 of 30 September 2005, establishing that the invitation to the taxpayer to provide clarification pursuant to art. 6, paragraph 5, of Law no. 212/2000 (if, from an inspection of the return carried out in accordance with articles 36-bis of Presidential Decree no. 600/1973 and 54-bis of Presidential Decree no. 633/1972, a payable tax amount or lesser refund emerges) will be sent to the intermediary authorised to file the statement electronically if the taxpayer has requested it (electronic notice).
sl	Z nanašanjem na kvadratek "ELEKTRONSKO POŠILJANJE OBVESTILA" zakonski odlok št. 159 z dne 1.oktobra 2007 spremenjenega s spremembami zakona št. 222 z dne 29.novembra 2007 je spremenil člen 2-bis zakonskega odloka št. 203 z dne 30.septembra 2005 tako, da odreja, da se pozove k posredovanju pojasnil v skladu s 6. členom, 5. odst., zakona št. 212/2000, če iz kontrole napovedi v skladu s členi 36-bis.

en	It is pointed out that if line VL40 is completed, excluding cases in which the previous line has been completed by companies that have participated in group VAT payment, the amount to indicate in part VX or in section III of part RX for taxpayers submitting the UNICO form is the difference between the amounts indicated in lines VL38 and VL40.
sl	Opozoriti je treba, da se v primeru izpolnitve vrstice VL40, razen če jo izpolnjujejo subjekti, ki so sodelovali pri izplačilu DDV za skupino, znesek, ki ga je potrebno navesti v razpredelnici VX oziroma v oddelku III razpredelnice RX za tiste, ki predložijo obrazec UNICO, izračuna kot razlika med zneski, navedenimi v vrsticah VL38 in VL40.

en	The above-mentioned intermediaries are obliged to advise the affected taxpayers of the outcome reported in the communication of irregularity received in due time and, in any case, by the deadlines pursuant to art. 2, paragraph 2, of Legislative Decree no. 462/1997.
sl	Omenjeni posredniki morajo takoj seznaniti zainteresirane zavezance v roku predvidenem v 2. členu, 2. odst. zakonodadajnega odloka št. 462/1997, izide, ki so prisotni v obvestilu o prejeti nepravilnosti.

en	This section is for the calculation of the tax surplus, as provided for by article 6, paragraph 3, of the Ministerial Decree of 13 December 1979, and must always be completed, if there is a credit or a debit surplus when the annual return is made.
sl	Namen tega razdelka je določanje davčnega presežka v skladu s tem, kar predvideva 6. člen, 3. odst. ministrskega odloka z dne 13.decembra 1979 in mora biti vedno izpolnjen.

en	The declaring company (e.g. incorporating company)
sl	Družba prijaviteljica (npr. družba pripojiteljica)

en	Line VL30 indicate the amount of debits transferred during periodic payments by each company which effects group payments as provided for by art. 73.
sl	V vrstici VL30 je naveden znesek prenesenih obveznosti ob obdobnih plačilih s strani vsake družbe, ki izvaja plačilo skupine v skladu s 73. členom.

en	The line must include the amount contained in line VL38.
sl	V vrstico se vnesejo zneski v skladu z vrstico VL38.

en	Failure to submit annual return or submission of return more than 90 days after the due date, when taxes are not owed
sl	Če se ne predloži napoved ali je bila napoved predložena z zamudo več kot 90 dni, če ni davčnega dolga

en	Line VW34 must indicate the amount of tax credits used by companies adhering to the group when making the annual return.
sl	V vrstico VW34 se vnesejo vse davčne terjatve, ki jih uporabljajo družbe, ki pristopijo skupini ob letni napovedi.

en	Line VL21 indicate the amount of credits transferred by each company which effects group payments as provided for by art. 73.
sl	V vrstici VL21 se navede znesek prenesenih terjatev s strani vsake družbe, ki izvaja plačila družbe v skladu s 73. členom.

en	Line VE24 in this line, the total of the taxable amounts and taxes should be indicated: these are determined by summing the totals indicated in lines from VE1 to VE9 and from VE20 to VE23, respectively from the column of taxable amounts and of the column for taxes.
sl	V vrstici VE24 se navede vse davčne osnove in davke tako, da se določi in sešteje zneske, ki se vnesejo v vrstice od VE1 do VE9 in od VE20 do VE23, glede na stolpec davčnih osnov in stolpec davka.

en	par. of Law no. 537 of 24 December 1993 regulated division operations for VAT purposes.
sl	16. člen, odstavek 10 in naslednji zakona št. 537 z dne 24. decembra 1993 predvideva urejanje DDV za posle odcepitve.

en	• the considerations relative to the other non-taxable transactions (article 38 quater), whose margin does not contribute to the formation of the ceiling;
sl	• plačila za druge neobdavčene posle (38-quater člen) katerega marža ne prispeva k oblikovanju plafona;

en	rate system for the deduction of the upstream tax, as for example takes place in the agricultural
sl	sistema za odbitek davka kot npr. v kmetijskih sektorjih, prireditvenih, itd.;

en	Article 16, par. 10 and sub.
sl	V skladu z 2. členom, 8-bis odst.

en	The taxpayer may draw attention to particular conditions regarding the return by indicating a specific code in the "Particular situations" box.
sl	Zavezanec ima možnost posebnih pogojev, ki zadevajo napoved z navedbo ustrezne številke v kvadratek Posebne situacije.

en	INSTRUCTIONS FOR THE COMPILATION
sl	NAVODILA ZA IZPOLNJEVANJE

en	and the amount indicated in line VL9 of the VAT/2013 return for 2012; - for 2012, the amount indicated in line VX5 of the VAT/2013 return relating to 2012; - for 2013, the amount indicated in line VL10 and VL40 of the VAT/2014 return relating
sl	DDV/2013, ki se nanaša na leto 2012; - za leto 2012 znesek naveden v vrstici VX5 napovedi DDV/2013 za leto 2012; - za leto 2013 znesek, naveden v vrstici VL10 in VL40 davčne napovedi DDV/2014 za

en	Line VJ15 indicate purchase of cellular phones for which the tax is payable by the seller, as provided for by article 17, paragraph 6, letter b).
sl	Vrstica VJ15 navedite nakupe mobilnih telefonov, za katere davek plača cesionar, skladno s črko b), 6. odstavka, 17. člena.

en	The prospectus below is provided in order to ensure that the periodic payments are made correctly and that they are indicated in part VH:
sl	Za pravilno izvajanje obdobnih izplačil in posledična razvrstitev v preglednici VH je na voljo naslednja razpredelnica:

en	This amount must be included in line VY2.
sl	Ta višina mora biti vnesena v vrstico VY2.

en	If more than one form is completed because separate accounts are kept (art. 36), sections 2 and 3 of this part must be completed, indicating the summary data for all activities declared (see paragraph 3.2) only on the first form completed and identified as Form 01.
sl	V primeru izpolnjevanja več modulov zaradi ločenega računovodstva (36. člen), razdelki 2. in 3. te preglednice morajo biti izpolnjeni tako, da se navedejo povzetni podatki vseh prijavljenih dejavnosti (glej odstavek 3.2.)

en	This return shall report the details of the extinguished subject in the part reserved for the taxpayer and the details of the eligible party in the box reserved for the declarant, reporting the value 9 in the box concerning the appointment code.
sl	V tej napovedi morajo biti navedeni podatki izbrisanega subjekta v tistem delu, ki je namenjen zavezancu in podatki subjekta prosilca v polju, ki je namenjeno prijavitelju, z vnosom vrednosti 9 v kvadratek, ki zadeva šifro funkcije.

en	Box 2 must be crossed by the abovementioned minor businesses which intend to communicate the revocation of the option exercised.
sl	Kvadratek 2 označijo omenjeni manjši podjetniki, ki nameravajo posredovati preklic izvajane opcije.

en	For further information kindly refer to circular letter no. 216/E of 27 November 2000.
sl	Za nadaljnja pojasnila glej okrožnico št. 216/E z dne 27. no

en	As of 1 January 2013 the aforementioned operations count towards the calculation of turnover.
sl	Od 1. januarja 2013 se tovrstne transakcije upoštevajo pri določitvi obsega poslovanja.

en	Gold imports
sl	Zlato za naložbo

en	Line VW29 must indicate the total of periodic payments, including the advance VAT payment (see Appendix) and quarterly interest, as well as the tax paid following amendments as referred to by article 13 of Legislative Decree no. 472 of 1997 relative to 2013.
sl	V vrstico VW29 se vnese vsa obdobna plačila vključno z akontacijo DDV (glej Dodatek) trimesečne obresti ter davek plačane po poravnavi v skladu s 13. členom, zakonodadajnega odloka št. 472 z 1997, za leto 2013.

en	The documentation that must be provided to the declarant by the intermediary (the person filing the statement or the company belonging to the group) and proof of the filing of the return.
sl	Dokumentacija, ki jo posrednik (pooblaščeni za posredovanje in družba skupine) mora izdati prijavitelju in dokaz predložitve napovedi Na podlagi določil , ki jih vsebuje navedeni Odloka Predsednika Republike (O.P.R.)

en	the form concerning the period after the declaration of bankruptcy or compulsory ad
sl	preglednice VL v obrazec za naslednje obdobje po napovedi stečaja ali prisilne porav

en	Lines VF53 to VF55 are reserved for taxpayers who have carried out: - occasional exempt operations or occasional taxable operations in the absence of purchases pertaining to them, - exclusively exempt operations as provided for by no. 1 to 9 of art. 10 which do not fall within the normal sphere of activity of the business or which are accessory to taxable operations, - occasional sales of used goods, - occasional operations which come under the regime provided for by art. 34-bis for connected agricultural activities.
sl	Vrstice od VF53 do VF55 so namenjene subjektom, ki so izvedli: - neobdavčeni občasni posli ali obdavčeni občasni posli v katerih ni povezanih nakupov, - izključno oproščene posle, ki jih predvidevajo št. od 1 do 9, 10.člena, ki spadajo v dejav

en	The active operations to take into account in order to make the calculation are exclusively taxable operations, including transfer of investment gold that has become taxable as a result of the choice made, industrial gold and pure silver, sales of scrap materials as set out in par. 7 and 8 of article 74, operations carried out pursuant to article 17, paragraphs 6 and 7, as well as transfers made to earthquake victims.
sl	Aktivna dela, ki so vključena v račun, so izključno obdavčljivi posegi, vključno s predajo zlata za obdavčljive investicije, industrijskega zlata, čistega srebra, predaja starega železja na podlagi 74. čl., 7. in 8.

en	Dispensation for exempt operations - Art. 36-bis, paragraph 3 Line VO5, box 1 must be crossed by taxpayers who communicate that they have made use of, starting from 2013, of the exemption from the obligations of invoicing and recording exempt operations listed in art. 10, with exception made for those exempt transactions specified in numbers 11, 18 and 19 of the same art. 10, that is to say for: - transfers of investment gold, including that represented by certificates in gold also unsold, or exchanged on metal accounts, as well as operations provided for by article 67, paragraph 1, letter c-quater) and c-quinquies) of the TUIR (Income Tax Consolidate Act) if they refer to investment gold and intermediations relating to the preceding operations (art. 10, no. 11); - medical diagnostic, treatment and rehabilitation services provided to individuals in the carrying out of health professions subject to supervision, as provided for by art. 99 of the single text regarding health legislation, approved by Royal Decree 1265 of 27 July 1934, and successive amendments, or identified in the Decree of 17 May 2002 (art. 10, no. 18); - services of hospitalisation and treatment provided by hospital foundations or by clinics and nursing homes having arrangements with state health insurance schemes as well as associations of mutual assistance with legal entity and by ONLUS associations, including the provision of medicine, health aids, nourishment, in addition to the provision of treatment in spas (art. 10, no. 19).
sl	člen, 3. odst. Vrstica VO5, kvadratek 1 morajo označiti zavezanci, ki obvestijo, da so od leta 2013 uveljavljali oprostitev obveznosti fakturiranja in registriranja neobdavčenih poslov, navedenih v 10. členu, razen za tiste, ki so oproščeni, navedeni pod št. 11, 18 in 19 istega 10. člena in sicer: - cesije investicijskega zlata, vključno s tistim, ki ga predstavljajo certifikati, tudi če ni umeščen ali zamenjan na računih za kovine ter za posle v skladu s 67. členom, 1. odst., črka c-quater) in c-quinquies) enotnega besedila o dohodnini (Tuir), če se nanaša na investicijsko zlato in posredovanja, ki zadevajo predhodne posle (10. člen, št.11); - zdravstvene diagnostične storitve, zdravljenje in rehabilitacija za osebo, ki opravlja strokovno ali umetniško dejavnost, ki niso nadzorovane v skladu z 99. členom prečiščenega besedila zakonov o zdravstvu odobrenega na podlagi R.D.

en	For the transfers of agricultural and ichthyic products included in the first part of table A) (enclosed to Presidential Decree no. 633 of 1972) by agricultural producers, independently of the business turnover, the deduction provided in article 19 is flat-rated in proportion to the amount resulting from the application of the set-off percentages to the taxable amount of the transactions themselves.
sl	Za odstopanje kmetijskih in ribiških proizvodov vključno v prvem delu tabele A), priložene odloku predsednika republike št. 633, 1972 iz kmetijskih proizvodov, ne glede na realizirani promet, odbitek predviden v členu 19. je pavšalen v višini zneska, ki izhaja iz uporabe, obdavčene višine samih poslov, odstotkov določene kompenzacije za skupine proizvodov, z odlokom Ministra za Finance skupaj z Ministrom za Kmetijske Politike in spremenjene z odlokom z dne 23. decembra 2005.

en	In the same form the following parts must be completed: part VT, part VX in order to summarise the overall data of the annual amount to be paid or credit amount with reference to the subjects participating in the operation;
sl	V istem obrazcu se izpolni preglednica VT, preglednica VX z namenom, da se povzamejo podatki z letnim zneskom, ki ga je treba vplačati ali terjatev, nanašajoč se na subjekte, ki so sodelovali v posli; 3) toliko obrazcev, koliko je subjektov, ki so udeleženi v preoblikovanju.

en	Indications regarding such operations in the parts of the return are provided in the following table.
sl	V naslednji razpredelnici so dana navodila za vnos teh poslov v preglednice napovedi.

en	In this case, the beneficiary company shall file the VAT return on behalf of the division company, by reporting the details of the division company in the part reserved for the taxpayer and its own data in the part reserved for the declarant, with appointment code 9.
sl	V takem primeru mora družba koristnica predložiti letno napoved DDV za račun odcepljene družbe, v preglednico za zavezanca in matične podatke odcepljene družbe in v preglednico za prijavitelja na vesti svoje podatke s šifro funkcije 9.

en	In column 2 the total of taxes calculated by adding the amounts in columns 2 of lines VF1 to VF12 should be shown.
sl	V stolpec 2 se navedejo davki, ki se jih določi tako, da se seštejejo zneski v vstolpcih 2 vrstic od VF1 do VF12.

en	SECTION 2 - Options and revocations for the purposes of income tax
sl	RAZDELEK 2 - Opcije in preklici v namene davka na dohodek

en	In terms of art. 2 of Presidential Decree no. 442 of 10 November 1997, the options and revocations regarding VAT and direct taxes must be communicated, bearing in mind the conclusive behaviour of the taxpayer during the tax year, using part VO of the annual VAT return only.
sl	št. 442 z dne 10. novembra 1997, opcije in preklici, ki so predvideni glede DDV in neposredne davke morajo biti posredovani upoštevajoč ravnanje zavezanca med davčnim letom, izključno z uporabo preglednice VO za letno napoved DDV.

en	The latter option is binding on the taxpayer for at least three years and is valid until revoked, as provided for by article 3 of Presidential Decree number 442 of 10 November 1997.
sl	Ta zadnja opcija zavezuje zavezanca za vsaj tri leta in velja do preklica v skladu s 3. členom, Odloka Predsednika Republike (O.P.R.)

en	• carried over for deduction in subsequent years, once participation in group VAT payment
sl	• izračunana olajšava, v naslednjih letih, ni bilo udeležbe v izplačilu skupine;

en	B) Separated accounts kept by one or more of the other subjects participating in the transformation (rather than the declarant) The declaring taxpayer must use: 1) the front cover reporting personal details; 2) a form (form n. 01) with completion of the parts concerning the business performed, including section 2 of part VA and sections 2 and 3 of part VL.
sl	B) Ločeno vodena knjigovodstva, ki jih vodi en ali več subjektov, ki so udeleženi v preoblikovanju (in ne prijavitelj) Zavezanec prijavitelj mora uporabljati: 1) naslovno stran, v kateri mora navesti svoje matične podatke; 2) obrazec (obr.

en	Admissible deductible VAT is calculated on a flat-rate basis, applying a 50% tax rate to taxable operations (see Appendix under "Farm holidays");
sl	Odbitni DDV se določa pavšalno tako, da se uporablja 50% davka za obdavčljive posle (glej Dodatek k postavki "Kmečki turizem");

en	If 20 lines are not sufficient, another part VD should be used, indicating "02" in the box "Form N." and so on.
sl	V primeru, da ne bi bilo dovolj 20 vrstic se uporablja druga preglednica VD tako, da se navede "02" v polje "Obr.

en	Incorporation of a company participating in the group liquidation by a controlling or controlled company
sl	Pripojitev s strani kontrolirane ali kontrolne družbe druge družbe udeležene v izplačilu skupine

en	NOTE: the transfers and purchases of goods, which fall within the marginal regime referred to in Decree Law no. 41 of 23 February 1995 (for used goods etc.) carried out with other EU traders, are not to be included in lines VE30 and VF25 respectively.
sl	POZOR: v vrsticah VE30 in VF25 niso zajete cesije za nakupe sredstev, ki spadajo v režim marže v skladu z zakonskim odlokom št. 41 z dne 23. februarja 1995 (za rabljena sredstva, itd.), ki jih izvajajo drugi delavci EU, ker se štejejo za interne posle, ki so obdavčeni v državi, kjer ima cedent sredstva stalno bivališče.

en	Lines from VE1 to VE9 in these lines, in correspondence with the tax rates printed on the form, the amounts related to operations for which tax turned out to be payable in the year 2013, noted or to be noted in the register of invoices issued (art. 23) and/or in the considerations register (art. 24), and taking into account the variations referred to in article 26, recorded for the same year, must be indicated.
sl	V vrstice od VE1 do VE9 ki ustrezajo predtiskanim davčnim stopnjam, se vnesejo zneski poslov za katere se izkaže, da zapade v plačilo zabeleženi davek v letu 2013 ali ki morajo biti zabeleženi v registru izdanih faktur (23. člen) in/ali v register plačil (24. člen) upoštevajo spremembe v skladu s 26. členom za isto leto.

en	Line VO6, box 1 must be crossed by publishers who communicate that they have chosen, the system of VAT calculation on the basis of number of copies sold as from 2013, for each newspaper or publication, or for each issue.
sl	V vrstici VO6, označijo izdajatelji kvadratek 1, ki obvestijo o izbiri opcije od leta 2013 iz kateregakoli poglavja ali za vsako številko za sistem določanja DDV na podlagi prodanih izvodov.

en	However the aforementioned operations should be noted separately.
sl	Ta opravila morajo biti ločeno navedena tudi v

en	Trust
sl	Jamstva

en	In this form, also part VT and VX must be filled in, in order to summarize the total annual amount to be paid or to be deducted, with reference to the participants in the operation; 3) as many forms as the number of the accounts kept, for each subject with separated accounts, completing section 2 of part VA and sections 2 and 3 of part VL, as well as VC, VD, VH, VK and VO in the first form concerning each subject; on the other hand, for each subject with one single account for VAT purposes, just one form must be completed.
sl	V tem obrazcu morajo biti izpolnjeni preglednica VT ter preglednica VX za povzemanje celotnih podatkov letnega zneska, ki ga je treba plačati ali terjatev nanašajoč se na subjekte, ki so udeleženi v poslu; 3) toliko obrazcev kolikor je knjigovodstev za vsak subjekt, ki vodi ločeno knjigovodstvo tako, da se v prvi obrazec za vsak subjekt izpolni razdelek 2. preglednice VA in razdelek 2. in 3. preglednice VL ter preglednice VC, VD, VH, VK in VO, za vsak subjekt, ki ima eno knjigovodstvo za DDV, je treba izpolniti en obrazec.

en	In other words, a comparison will be made between the amounts of VAT calculated in deduction with reference to the two previous years (to be indicated in lines VZ1 and VZ2 respectively): - for the year 2011, the amount is that resulting from the difference between the input VAT outlined in the deduction or in the set off indicated in line VY5 and the amount indicated in line VW25 of the VAT/2013 return regarding the year 2012, for the part regarding the set off carried out in form F24 with taxes other than VAT only.
sl	Dejansko se primerjava izvede med obračunanimi odbitnimi zneski ddv z nanašanjem na dveh predhodni leti (ki se vnese v vrstice VZ1 in VZ2): - za leto 2011 izhaja znesek iz razlike med terjatvijo DDV, ki se odbije ali kompenzira, navedene v vrstici VY5 in zneskom navedenim v vrstici VW25 napovedi DDV/2013 za leto 2012, za samo tisti del, ki zadeva kompenzacije izvedene v obrazcu F24 z dajatvami, ki niso DDV.

en	amount of operations carried out, excluding those set out in article 21, paragraph 6 bis.
sl	sakcij z izjemo tistih, ki so opredeljene v 6-bis.

en	SEZIONE 1 - Transferring company - List of transferee companies or organisations
sl	RAZDELEK 1 - Družba cedent - Spisek družb ali ustanov cesionarjev

en	It is pointed out that if line VL40 is completed, excluding cases in which the line has been completed by companies that have participated in group VAT payments, the sum of the amounts indicated in lines VL39 and VL40 must be indicated.
sl	Opozoriti je treba, da je v primeru izpolnitve vrstice VL40, razen če jo izpolnjujejo subjekti, ki so sodelovali pri izplačilu DDV za skupino, potrebno navesti vsoto zneskov iz vrstic VL39 in VL40.

en	One is reminded that such credits can be used as a set off by the transferee, as provided for by article 5 of Presidential Decree number 542, of 14 October 1999, with effect from the beginning of the tax period subsequent to the one in which they became available to the transferor (1st January 2014 if, for VAT purposes, the tax period coincides with the calendar year).
sl	št. 542 z dne 14. oktobra 1999 od začetka davčnega obdobja po tistem, v katerem so bili le-ti generirani pri subjektu cedentu (01. januar 2014 v pričakovanju, d av namene DDV davčno obdobje sovpada s koledarskim).

en	Line VF16 purchases by taxpayers who in 2013 used the beneficial tax regime for young businesspeople and unemployed workers as provided for by article 27, paragraphs 1 and 2, of Decree Law no. 98 of 2011.
sl	Vrstica VF16 nakupi s strani subjektov, ki so v letu 2013 koristili režim davčnih ugodnosti za mlade podjetnike in mobilne delavce iz 1. in 2. odstavka 27. člena zakonskega odloka št. 98 iz leta 2011.

en	1 Legal, contractual, de facto agent or managing member 2 Agent of a minor, disabled or incompetent person, tutoring administrator, or the administrator of an estate held in abeyance, the administrator of an estate that is assigned under a suspensive condition or that is assigned in favour of an unborn child, who has not yet been conceived 3 Official receiver 4 Court-appointed liquidator (forced administrative liquidation or special management) 5 Judicial custodian (judicial custody), or judicial receiver in the capacity of the representative of the attached assets or judicial commissioner (receivership) 6 Tax representative of a non-resident person 7 Heir 8 Liquidator / Receiver (voluntary liquidation) 9 The person required to submit the return for VAT purposes on behalf of a tax subject no longer in existence, following extraordinary operations or other substantial subjective transformations (transferee of company, beneficiary company, incorporating company, conferee company, etc.); or, for the purpose of income taxation and/or IRAP (Regional Tax on Productive Activities), the representative of the beneficiary company (division) or the company resulting from a merger or incorporation 10 Tax representative of a non-resident with the limitations referred to in article 44, paragraph 3 of the Decree Law 331/1993 11 The person operating as guardian of a minor or a civilly disabled person, in relation to the institutional role conferred 12 Liquidator / Receiver (voluntary liquidation of an individual business - period prior to liquidation) 13 Administrator of a condominium 14 Person signing the declaration on behalf of a public administration body 15 Court-appointed liquidator of a public administration body
sl	1 Zakonski, pogajalski zastopnik, družbenik upravitelj 2 Zastopnik mladoletnika, osebe, kateri je bila odvzeta opravilna sposobnost, upravitelj, skrbnik ležeče zapuščine, upravitelj dodeljene zapuščine pod suspenzivnimi pogoji ali v korist bodočega nespočetega otroka 3 Stečajni upravitelj 4 Likvidacijski upravitelj (prisilna poravnava) 5 Sodni varuh (sodno varstvo) ali sodni upravitelj kot zastopnik zaseženih predmetov ali sodni upravitelj (nadzorovana uprava) 6 Davčni zastopnik subjekta nerezidenta 7 Dedič 8 Likvidacijski upravitelj (prostovoljna likvidacija) 9 Subjekt, ki mora predložiti napoved za ddv za račun ugaslega subjekta po izrednih poslih in drugih pomembnejših preoblikovanjih subjekta (cesionar družbe, družba koristnica, družba pripojiteljica, družba vlagateljica...) ali v namene obdavčenja prihodkov in/ali IRAP predstavnik družbe prevzemnice (odcepitev) ali družbe nastale iz spojitve ali pripojitve 10 Davčni zastopnik subjekta nerezidenta z omejitvami v skladu s 44. členom, 3. odst., zakonskega odloka št.

en	Beneficial tax regime for young businesspeople and unemployed workers - Article 27, paragraphs 1 and 2, Decree Law no. 98 of 2011
sl	Režim davčnih ugodnosti za mlade podjetnike in mobilne delavce - 1. in 2. odstavek, 27. člena zakonskega odloka št. 98 iz leta 2011

en	VE Sec. 1 Contributions to cooperatives with set-off percentages
sl	Vložki za zadruge z odstotki kompenzacije

en	The current part must be used by both savings management institutions in order to indicate the VAT credit resulting from the present return, transferred wholly or in part to other persons as provided for by the said article 8, paragraph 2 of Decree Law number 351/2001, and in the manners set out by the said article 43-ter of Presidential Decree 602 of 1973, and by transferees, belonging to the same group as defined by the said article 43-ter, to whom such credits are transferred.
sl	To preglednico morajo uporabljati tako družbe za upravljanje za navajanje terjatve DDV, ki izhaja iz te napovedi, ki je v celoti ali delno odstopljena drugim subjektom v skladu z navedenim 8. členom, 2. odst. zakonskega odloka št. 351/2001 in glede na načine, ki jih predvideva navedeni 43-ter.

en	It is pointed out that for the annual VAT return the VAT/BASE 2014 form may be used instead of this one.
sl	Za predložitev letne davčne napovedi DDV obstaja alternativna možnost temu obrazcu in sicer obrazec DDV BASE/2014.

en	As circular letter no. 6 of 2005 makes clear, the specific regime governed by article 34-bis is applicable also to the supply of services carried out on an occasional basis.
sl	Kot je pojasnjeno v okrožnici št. 6 z 2005, poseben režim, ki ga ureja 34-bis.

en	Methods and terms for filing the return
sl	Način in rok za predložitev napovedi

en	If payments have been made pursuant to a correction as provided for by article 13 of Legislative Decree no. 472 of 1997, the applicable box must be crossed in the line corresponding to the payment period for which the taxpayer has made use of the aforementioned option.
sl	Pri izvedenih plačilih po sankciji v skladu s 13. členom, zakonskega odloka št. 472 v 1997 se označi ustrezen okvirček v ustrezno vrstico za obdobje izplačila za katerega je zavezanec uveljavljal omenjen institut.

en	For further details regarding the authorisation procedure, access to the service and use of the PIN code, please refer to the section dedicated to the Fisconline service and the eServices online help section on the Revenue Agency's website (www.agenziaentrate.gov.it).
sl	Za več podrobnosti o načinih vklopa storitev, dostopa do njih ter za uporabo kode PIN si oglejte oddelek v zvezi z elektronskimi storitvami Fisconline in oddelek za pomoč na spletu za elektronske storitve na internetni strani Agencije za prihodke (www.agenziaentrate.gov.it).

en	It is pointed out that the amount of purchases relating to these sales must be indicated in line VF14, with the exception of purchases by taxpayers who in 2013 used the beneficial tax regime for young businesspeople and unemployed workers as provided for by article 27, paragraphs 1 and 2, of Decree Law no. 98 of 2011, to be indicated in line VF16.
sl	Poudarjamo, da mora biti znesek nakupov v zvezi s temi odstopi naveden v vrstici VF14, razen nakupov s strani posameznikov, ki so v letu 2013 koristili davčne ugodnosti za mlade podjetnike in mobilne delavce skladno s 1. in 2. odstavkom 27. člena zakonskega odloka št. 98 iz leta 2011, ki se navedejo v vrstici VF16.

en	Taxpayers who are legally obliged (art. 36, par. 2 and 4) to keep separate accounts for the activities they perform shall refer to their relevant business turnovers to establish whether their VAT returns shall be filed monthly or quarterly.
sl	Poudariti je potrebno, da zavezanci, ki so zakonsko obvezani (36. člen, 2. in 4. odst.) voditi ločeno knjigovodstvo za opravljanje dejavnosti, se morajo nanašati, za določanje mesečnega obdobja ali tromesečja (opcijsko) izplačila DDV glede na promet.

en	With regard to the case indicated by the code 4, as set out in Circular no. 25 of 04 May 2007, the provision contained in the final sentence of paragraph 4, article 30 of Law no. 724 of 1994 regarding permanent loss of the annual tax credit, applies.
sl	Kar zadeva primer, ki ga opredeljuje šifra 4, kot je navedeno v okrožnici št. 25 z dne 04. maja 2007, se uporablja določilo, ki ga vsebuje zadnje obdobje , 4. odst. 30. člena zakona št. 724 z 1994, ki predvideva dokončno izgubo letne terjatve Ddv.

en	The abovementioned office either sends the virtual envelope to the applicant by post or consigns it to an appointed agent (in possession of the required applicant's authorisation and his/her own identity document as well as an identity document of the applicant).
sl	Omenjeni urad poskrbi za pošiljanje virtualne ovojnice preko pošte prosilcu ali ob predaji pooblaščenemu subjektu (ki ima ustrezno pooblastilo in svojo ter pooblastiteljevo identifikacijsko listino), katere številka se uporalbja za dvig potrebnih poverilnih pisem za ustvarjanje varnega okolja in če je uporabnik fizična oseba za dostop do rezerviranega dela spletne strani za elektronske storitve.

en	Hospital entities
sl	Bolnišnice

en	Appointed subjects (article 3, paragraph 3 of Presidential Decree no. 322 of 22 July 1998 and subsequent amendments)
sl	št. 322 z dne 22. julija 1998 in z naslednjimi spremembami) Pooblaščeni subjekti (3. člen, 3. odst.

en	Line VW4 must indicate the tax credit, given by the difference between line VW2 and line VW1, if the amount in line VW2 is greater than the amount in line VW1.
sl	V vrstico VW4 se vnese znesek dobropisa, kot razlika med vrstico VW2 in vrstico VW1, če je znesek vrstice VW2 večji od zneska v vrstici VW1.

en	In this hypothesis the incorporating company shall indicate in parts VH and VK of its own form, the debts and credits transferred from it to the group in the course of the year according to the methods described in the point above, while in the form relating to the incorporated company, it shall only complete part VH.
sl	V tem primeru mora pripojitvena družba v preglednici VH in VK navesti v svoj obrazec,obveznosti in terjatve slednje prenesene skupini v teku leta na način, ki je prikazan v predhodni točki, v obrazec pripojene morajo izpolniti samo preglednico VH.

en	On the other hand, the VAT input and output resulting from the form (the VAT form 26PR) of the group return completed by the controlling body or company can form part of the set off mentioned above.
sl	V kompenzaciji so dovoljene terjatve in obveznosti DDV, ki izhajajo iz povzetne razpredelnice (pregledom DDV 26PR) napovedi skupine, ki jo izpolni kontrolna ustanova ali družba.

en	Accordingly, such expenses must be indicated in lines from VF1 to VF12.
sl	Slednja so navedena v vrsticah od VF1 do VF12.

en	ministrative liquidation (2nd period), as the balances resulting from section 3 of part VL
sl	nave (2.obdobje), ker saldo, ki izhaja iz razdelka 3. v preglednici VL obeh obrazcev ne

en	Corrections and supplements to the return If, before expiry of the submission date for the return, the taxpayer intends, to rectify or complete a return which has already been presented he must present a new return, complete in every part, crossing the box "Correction of existing return".
sl	V primeru, da zavezanec namerava pred iztekom roka za predložitev popraviti ali dopolniti že predloženo napoved, mora izpolniti novo napoved, z izpolnjenimi vsemi deli tako, da označi kvadratek "Popravek v roku".

en	It is pointed out that pursuant to article 10, paragraph 7, of Decree Law no. 78 of 01 July 2009, finalised with amendments by Law no. 102 of 03 August 2009, the annual tax credit for offsetting amounts of over 15,000 euros may only be used in the presence of the stamp of approval on the return from which the credit emerges.
sl	V skladu z 10. členom, 7. odst. zakonskega odloka št. 78 z dne 01. julija 2009 spremenjenega s spremembami zakona št. 102 z dne 03. avgusta 2009, kompenziranje letne terjatve Ddv za zneske, ki presegajo 15.000 eur, mora biti potrjena ustreznost v izjavi iz katere izhaja terajtev.

en	In part VE, all the operations carried out within the State and within the territory of the European Union and the exportations to countries outside the European Union must be included, subdivided by rates and taking into account the variations pursuant to art. 26.
sl	V preglednici VE morajo biti zajete, razdeljene po davčnih stopnjah in upoštevajoč spremembe v skladu s 26. členom, vsi posli izvedeni znotraj države, tisti med državami skupnosti in izvozi v države zunaj ozemlja Evropske Unije.

en	The option is binding for three years and is valid until revoked.
sl	Opcija je zavezujoča za tri leta in velja do preklica.

en	Line VW36 must indicate total interest transferred, by companies making quarterly payments adhering to the group, when making the annual return.
sl	V vrstico VW36 se navedejo vse prenesene obresti od družb s trimesečnimi izplačili, ki pristopijo skupine ob letni napovedi.

en	taxable operations and occasional exempt operations or as referred to in numbers from 1 to 9 of art. 10, which do not fall within the activity proper of the business
sl	obdavčeni posli in oproščeni občasni posli v skladu z 10. členom, št. od 1 do 9, ne spadajo v dejavnost podjetja

en	- partial division, with which the company transfers only part of its equity to one or more pre-exi
sl	- delna odcepitev na podlagi katere odcepljena družba prenese samo del svojega premo

en	It is pointed out that the amount to indicate in the current field must be reduced by any transfers of exempt depreciable goods carried out.
sl	Gre poudariti, da se znesek, ki se navede v to polje zmanjša za morebiti izvedene cesije sredstev, ki se amortizirajo in so oproščena davka.

en	4.3.2 - PART VV- PERIODIC PAYMENTS OF GROUP
sl	4.3.2 - PREGLEDNICA VV - OBDOBNO PLAČILO SKUPINE

en	with the Vatican and San Marino) and 72 (transactions with particular international bodies etc.); - transfers in terms of articles 41 and 58 of Decree Law No. 331/1993; - intra-community transfers of goods drawn from a VAT warehouse with consignment in
sl	Marinom) in 72. čl. (posegi za določene mednarodne ustanove, itd.); - predaj, na podlagi 41. in 58. čl. Z.O.

en	4.1.4 - SIGNATURE OF THE RETURN
sl	4.1.4 - PODPIS NAPOVEDI

en	Such subjects must transfer the group VAT credit resulting from the annual return either totally or partially, for the compensation of the IRES (income tax for the corporate bodies) due from the consolidating party.
sl	Ti subjekti lahko v celoti ali delno prenesejo terjatev DDV, ki izhaja iz letne napovedi v namene kompenzacije davka IRES, ki ga dolguje konsolidant.

en	b) if the changeover has taken place between 1st January and the date of filing the return, the return made up of one single form shall be filed by reporting the details of the non resident taxpayer in the taxpayer part and the VAT reg.
sl	b) če je do prehoda prišlo od 1. januarja do datuma predložitve same napovedi, ki jo sestavlja en sam obrazec mora biti predložena tako, da se v preglednico zavezanca navede podatke subjekta, ki ni rezident in identifikacijsko številko DDV, ki mu je bila dodeljena po predložitvi obrazca ANR.

en	• online, via the eService website (http://telematici.agenziaentrate.gov.it);
sl	• prek spleta na internetni strani elektronskih storitev http://telematici.agenziaentrate.

en	- for the year 2012 the amount is that resulting from the difference between the input VAT outlined in the deduction or in the set off indicated in line VY5 and the amount indicated in line VW25 of the VAT/2014 return regarding the year 2013, for the part regarding the set off carried out in form F24 with taxes other than VAT only.
sl	- za leto 2012 izhaja znesek iz razlike med terjatvijo DDV, ki se odbije ali kompenzira, navedene v vrstici VY5 in zneskom navedenim v vrstici VW25 napovedi DDV/2014 za leto 2013, za samo tisti del, ki zadeva kompenzacije izvedene v obrazcu F24 z dajatvami, ki niso DDV.

en	Where to find the form
sl	Kje dobiti obrazec

en	(SOLE PROPRIETORSHIP COMPANIES OR SELF-EMPLOYED)
sl	(INDIVIDUALNA PODJETJA IN NEODVISNI DELAVCI)

en	2) through authorized intermediaries
sl	2) prek pooblaščenih posrednikov

en	TENANT - Notice for use of the transferred ceiling (Art. 8, Paragraph 4)
sl	NAJEMNIK - Prijava v najem uporabe prenesenega plafona (8.člen, 4. odst.)

en	LOW-TAX REGIMES
sl	OLAJŠANI DAVČNI REŽIMI

en	For further details see Circular no. 193/E of 23 July 1998.
sl	Za dodatne informacije si oglejte okrožnico št. 193/E z dne 23. julija 1998.

en	(unless otherwise specified, the following articles refer to the Decree of the President of the Republic No. 633 of 26 October 1972 and subsequent amendments)
sl	(kjer ni navedeno drugače, se v nadaljevanju navedeni zakonski členi nanašajo na odlok Predsednika Republike št. 633 z dne 26. oktobra 1972 in kasnejše spremembe)

en	In case of long names honorific, professional and other titles shall be removed.
sl	V primeru posebno dolgih poimenovanj črtajte poklicne, častne in podobne naslove.

en	OTHER INFORMATION ON THE COMMENCEMENT OF ACTIVITIES
sl	DRUGE INFORMACIJE OB ZAČETKU DEJAVNOSTI

en	Such communication leads to the automatic extinguishment of the modified company.
sl	To obvestilo ima za posledico avtomatsko ukinitev spremenjene družbe.

en	DATE OF PROCESS COMMENCEMENT: please specify the date of the appointing provision regarding role codes 3 or 5.
sl	DATUM ZAČETKA POSTOPKA: vpišite datum imenovanja za šifre pooblastila 3 ali 5.

en	Tick one of the following boxes:
sl	Označite eno od naslednjih okenc:

en	In this box you must specify all documents requested by the office and presented along with the declaration, aimed at establishing genuine use of the subjective and objective items detailed in the form.
sl	V tem polju morate navesti vse dokumente, ki jih zahteva urad in ki ste jih predložili skupaj s prijavo v namen potrditve subjektivnih in objektivnih navedb iz obrazca.

en	In that case, please also tick the box .
sl	V tem primeru prečrtajte tudi okence .

en	The part shall be filled out and signed by the intermediary who submits the declaration.
sl	Polje izpolni in podpiše posrednik, ki predloži prijavo.

en	FILLED OUT PARTS AND SIGNATURE OF THE DECLARATION
sl	IZPOLNJENE PREGLEDNICE IN PODPIS PRIJAVE

en	INTERNET SERVICE PROVIDER: please specify the entity providing with Internet access and space.
sl	INTERNET SERVICE PROVIDER: navedite ime subjekta, ki vam nudi dostop do interneta.

en	If the delegating entity's ID is a photocopy, it shall be handed over to the office.
sl	Če je dokument pooblastitelja na voljo kot fotokopija, jo morate izročiti uradu.

en	The "public venue of exercise" box shall be ticked if the activity is exercised in an open to the public venue.
sl	Okence "kraj izvajanja na javnem mestu" se prečrta, če se dejavnost izvaja na mestu, odprtem javnosti.

en	bookkeeping is no longer retained in a previously indicated venue.
sl	sporoči, da računovodski izkazi niso več shranjeni na predhodno navedenem kraju.

en	In case of abroad address please specify the city in the "Address" field, the country in the "Municipality" field and the EE abbreviation in the "Province" field.
sl	V primeru naslova v tujini navedite mesto v polje "Naslov", državo v polje "Občina" in kratico EE v polje "Pokrajina".

en	Dates shall be expressed in numbers, in a day, month and year format (e.g. 15th June 2012 = 15
sl	Datume morate navesti v številčni obliki in pravilnem vrstnem redu: dan, mesec, leto (npr. 15. junij

en	3 Warehouse
sl	3 Skladišče

en	SECTION 1 EXTRAORDINARY OPERATIONS - SUBJECTIVE SUBSTANTIAL TRANSFORMATIONS
sl	RAZDELEK 1: IZREDNI DOGODKI - BISTVENO PREOBLIKOVANJE SUBJEKTA

en	Such notification is available in the section of the Revenue Agency website devoted to electronic services.
sl	Obvestilo je na voljo v ustreznem razdelku na spletni strani Agencije za prihodke, rezerviranem za elektronske storitve.

en	NOTICE: digital documents relating to tax compliance provisions must be stored in accordance with the Decree of the Ministry of Economy and Finance of 17th June 2014 "Ways of fulfilment of the fiscal duties relative to IT documents and to their reproduction in different types of support - Article 21, paragraph 5, of Legislative Decree No. 82/2005".
sl	POZOR: shranjevanje elektronskih dokumentov pomembnih za davčno zakonodajo, se mora opraviti v skladu z določbami odloka ministrstva za gospodarstvo in finance z dne 17. junija 2014 - "način izpolnjevanja davčnih obveznosti v povezavi z elektronskimi dokumenti in njihovo razmnoževanje na različnih pomnilniških medijih - 5. odstavek 21. člena zakonodajnega odloka št. 82/2005".

en	The intermediary shall specify: - its own tax code; - if registered in the Tax Support Centre (CAF in Italian), its registration number; - the date (day, month and year) of the commitment to submit the declaration.
sl	Posrednik vpiše: - lastno davčno številko; - če gre za davčno svetovanje CAF, lastno številko vpisa v register zbornice; - datum (dan, mesec in leto) prevzema obveze, da bo posredoval prijavo.

en	In the "clientele type" field one of the following codes shall be specified: - "1" if it is a company; - "2" if it is a public institution; - "3" if it is an end-user; - "4" if other.
sl	V polje "vrsta strank" vpišite eno od naslednjih šifer: - "1", če gre za podjetja; - "2", če gre za javne ustanove; - "3", če gre za končne uporabnike; - "4", če gre za druge vrste strank.

en	1 Legal, negotiation or actual representative, Managing Director; 2 Representative of under age, incapacitated or debarred individual, support administrator, that is, the curator of the inheritance, administrator of returned inheritance subject to conditions precedent or in favour of an unborn child; 3 Bankruptcy administrator; 5 Judicial guardian (judicial guard), or judicial administrator representing the seized property, or judicial commissioner (insolvency); 6 Tax representative of a non-resident entity; 7 Successor; 10 Tax representative of non-resident entity with the restrictions in Art. 44, Paragraph 3, of the Law Decree No. 331/1993.
sl	1 Zakonski, pogajalski zastopnik, družbenik upravitelj; 2 Zastopnik mladoletne osebe, osebe, ki ji je bila odvzeta opravilna sposobnost, upravitelj speče dediščine, upravitelj dodeljene dediščine pod suspenzivnimi pogoji ali v korist bodočega nespočetega otroka; 3 Stečajni upravitelj; 5 Sodni varuh (sodno varstvo) ali sodni upravitelj kot zastopnik zaseženih predmetov ali sodni upravitelj (nadzorovana uprava); 6 Davčni zastopnik subjekta nerezidenta; 7 Dedič; 10 Davčni zastopnik subjekta nerezidenta z omejitvami v skladu s 44. členom, 3. odst., zakonskega odloka št. 331/1993.

en	The taxpayers who prepare their own declaration can file it directly, with no authorized intermediary; in this case the declaration is considered to be filed on the day of completion of receipt by the Revenue Agency.
sl	Subjekti, ki pripravijo lastno prijavo, lahko izberejo možnost neposrednega pošiljanja, brez pooblaščenega posrednika; v tem primeru šteje, da je napoved predložena na dan, ko je zaključen postopek prejem podatkov s strani Agencije za prihodke.

en	Please note that such communication is an evidence of the representation relation, as long as it is issued prior to the goods delivery to the representative.
sl	Opozarjamo, da to obvestilo velja kot dokaz razmerja zastopništva, če je bilo sporočeno pred datumom, ko so bile dobrine oddane zastopniku.

en	Such communication leads to the automatic extinguishment of the relevant tax codes or VAT numbers (see note of this section).
sl	To obvestilo ima za posledico avtomatsko ukinitev navedenih davčnih številk ter identifikacijskih številk za DDV (glej opozorilo k temu razdelku).

en	Note: The date of commencement of activities, data variation or cessation of activities cannot be later than the date of the presentation of the form.
sl	Pozor: Datum začetka ali zaključka dejavnosti ali sprememba podatkov ne sme biti kasnejši od datuma predložitve obrazca.

en	Such presentation method shall also be used in the event the individual chooses to submit his/her declaration electronically, without being mandatory.
sl	Tega načina predložitve se je treba poslužiti tudi v primeru, da se oseba odloči predložiti prijavo po telematski poti, tudi če k temu ni obvezan.

en	FILLING OUT INSTRUCTIONS
sl	NAVODILA ZA IZPOLNJEVANJE

en	SECTION 2: VENUES TO RETAIN THE INVOICES ABROAD
sl	RAZDELEK 2: KRAJ HRAMBE RAČUNOV V TUJINI

en	Addresses shall be fully indicated (street or square, house number, building, stairway, flat number, town, village, kilometre and all useful details of the entity location).
sl	Naslove morate navesti v celoti (ulica ali trg, hišna številka, stavba, stopnišče, stanovanje, kraj, zaselek, km oz. kateri koli drugi podatek, ki omogoča nedvoumno opredelitev naslova subjekta).

en	Please specify the partially or totally filled out part as well as the total number of pages the declaration is made of.
sl	Navedite delno ali v celoti izpolnjene preglednice in skupno število strani, ki sestavljajo prijavo.

en	Every page shall be progressively numbered by filling out the correspondent field on the top right corner; the total of the pages of the declaration shall be indicated in the field "filled out parts and signature of the declaration".
sl	Vse strani morate oštevilčiti z zaporednimi številkami v ustreznem polju na desni zgoraj; skupno število strani, ki sestavljajo obrazec, pa je treba navesti v polju »izpolnjene preglednice in podpis prijave«.

en	All names and surnames shall not include honorific titles or titles of any nature; married women shall only indicate their maiden surname.
sl	Priimke in imena navedite brez častnih ali drugih nazivov; poročene ženske morajo navesti svoj dekliški priimek.

en	The name and surname of the holder may not be specified if they are already indicated in the tax payer's personal information (B part).
sl	Priimka in imena imetnika ni potrebno navesti, če sta se že navedli v osebnih podatkih zavezanca (preglednica B).

en	Such presumption includes the acquired, imported or produced goods which are not located on the tax payer or his/her representatives' operating sites.
sl	Ta domneva se nanaša na kupljene, uvožene ali proizvedene dobrine, ki se ne nahajajo v kraju, kjer zavezanec opravlja svojo dejavnost, niti v kraju njegovih zastopnikov.

en	The field shall not be filled out by the individuals who intend to make use of the arrangements provided by Art.1, Paragraph 54, of the Law No.190 dated 23rd December 2014, and by Art. 27, Paragraphs 1 and 2, of the Law Decree No. 98 dated 2011 (see instructions to fill out the Section "Low-tax regimes").
sl	Polja ne smejo izpolniti subjekti, ki nameravajo izkoristiti davčni režim, predviden s točko 54, 1. člena zakona št. 190 z dne 23. decembra 2014, ter s točkama 1 in 2, 27. člena zakonodajnega odloka št. 98 iz leta 2011 (glej navodila za izpolnjevanje preglednice "Olajšani davčni režimi")

en	FOREIGN COUNTRY VAT IDENTIFICATION NUMBER: the field shall be filled out by the foreign individuals residing in a different EU country, by specifying the VAT identification number of their EU country or other identification number assigned.
sl	DENTIFIKACIJSKA ŠTEVILKA ZA DDV TUJE DRŽAVE: polje morajo izpolniti tuji subjekti z bivališčem v drugi Državi članici Evropske unije, ki morajo navesti identifikacijsko številko za DDV, ki opredeljuje državo, kateri pripadajo, ali drugo identifikacijsko številko, ki mu je dodeljena.

en	Tax payers who are intended to rely on a LOW-TAX REGIME shall fill out the field by specifying one of the following values:
sl	Davčni zavezanci, ki nameravajo izkoristiti OLAJŠAN DAVČNI REŽIM, morajo izpolniti polje in navesti eno od nasledjih vrednosti:

en	THE REPRESENTATIVE
sl	ZASTOPNIK

en	DECLARATION OF COMMENCEMENT OF ACTIVITIES, DATA VARIATION OR CESSATION OF ACTIVITIES DUE TO VAT PURPOSES
sl	PRIGLASITEV ZAČETKA DEJAVNOSTI, SPREMEMB PODATKOV ALI PRENEHANJA DEJAVNOSTI ZA NAMENE DDV

en	The "Intra-community operations" field shall be filled out by the tax payers who are willing to carry out intra-community operations in order to be included in the VIES archive (see provision of the Director of the Revenue Agency dated 15th December 2014).
sl	Polje "posli znotraj skupnosti" morajo izpolniti tisti davčni zavezanci, ki nameravajo izraziti svoj namen opravljanja poslov znotraj Skupnosti z namenom vpisa v arhiv VIES (glej ukrep direktorja Agencije za prihodke z dne 15. decembra 2014).

en	Among the data variation cases is a company liquidation by the sole proprietor.
sl	Med primere spremembe podatkov spada tudi redna likvidacija podjetja s strani samostojnega podjetnika.

en	In case the declaration is filled out by a tax representative who is not residing in Italy, the address fields shall not be filled out (see C part).
sl	V posebnem primeru, da prijavo izpolnjuje davčni predstavnik subjekta, ki nima stalnega bivališča v Italiji, polj o naslovu ni potrebno izpolniti (glej preglednico C).

en	DESCRIPTION OF THE ACTIVITY: please describe as per the specified activity code.
sl	OPIS DEJAVNOSTI: prepišite opis iz pripadajoče šifre dejavnosti.

en	In addition, those professional bureaux and service companies where at least half of the members or over half of the social capital is owned by the parties registered in registers, boards, or rolls shall submit electronic declarations detailed in Art.35, in compliance with the Executive Decree dated 18th February 1999.
sl	Tudi strokovni uradi in storitvena podjetja, kjer je vsaj polovica članov ali več kot polovica družbenega kapitala v lasti subjektov, vpisanih v poklicne zbornice, morajo predložiti po telematski poti prijave, opredeljene v 35. členu, kot je pojasnjeno v direktorskem odloku z dne 18. februarja 1999.

en	Such communication leads to the automatic extinguishment of the VAT number of the deceased person in the two below situations.
sl	To obvestilo ima za posledico avtomatsko ukinitev identifikacijske številke DDV pokojnika na dva spodaj opisana načina.

en	NOTE: this box shall not be used to request inclusion in the VIES archive; in such case the I part shall be filled out (see instructions at page 10).
sl	OPOZORILO: TO OkEncE sE nE smE uPORABITI ZA PROšnjO ZA VkLjuČITEV V ARhIV VIEs; V TA nAmEn jE POTREBnO IZPOLnITI PREGLEDnIcO I (GLEj nAVODILA nA sTR.

en	WEBSITE URL: if the Internet is used to process electronic transactions, within the scope of good and service trading, digital content distribution, financial and stock market operations, tendering and any other e-commerce proceeding, please specify the Website URL.
sl	NASLOV SPLETNE STRANI: če prek spleta izvajate dejavnosti s področja elektronskega trgovanja s prodajo dobrin in storitev, distribucijo digitalnih vsebin, opravljanjem borznih in finančnih transakcij, udeležbe pri javnih natečajih in izvajanjem drugih trgovskih dejavnosti, navedite naslov spletne strani.

en	REVOKING THE COMPANY RENTAL: the box must be ticked by those individuals who are starting their activities again following the termination of the rental contract.
sl	PREKINITEV ZAKUPA PODJETJA: okence morajo prečrtati subjekti, ki začnejo ponovno izvajati dejavnost po prekinitvi zakupne pogodbe.

en	INFORMATION ON THE EXERCISED ACTIVITY
sl	INFORMACIJE O IZVAJANIH DEJAVNOSTIH

en	Ticking such box corresponds to informing the relevant office as per Art.8, Paragraph 4.
sl	Prečrtanje tega okenca nadomešča prijavo pristojnemu uradu , ki jo predpisuje 4. točka 8. člena.

en	Documentation the intermediary shall hand over to the declarant and proof of presentation of the declarations detailed in Art. 35
sl	Dokumenti, ki jih mora posrednik izdati prijavitelju, in potrdilo o predložitvi prijav, obravnavanih v 35. členu

en	Please specify the tax code or codes if the depositories are different from the entity indicated in the C part (owner) as well as the information on the venues to retain bookkeeping.
sl	Navedite davčno številko ali davčne številke depozitarjev, če se razlikujejo od subjekta, navedenega v preglednici C (imetnik), ter podatke o krajih hrambe računovodskih izkazov.

en	Such operations shall be therefore included in the VAT status associated with the stable company acting within the State territory.
sl	Te transakcije namreč spadajo v davčno obveznost za DDV stalne organizacije, ki deluje na državnem ozemlju.

en	NOTICE: in this field you must specify the information on the tax payer's activity and the venue of exercise.
sl	OPOZORILO: v to preglednico vpišite podatke o dejavnosti, ki jo izvaja davčni zavezanec, in kraj izvajanja.

en	In that case the declarations are deemed to have been submitted on the day they have been sent; - electronically and directly from the tax payer or through the entities delegated to electronically send them as per Art. 3 Paragraph 2-bis and 3, of the Decree of the President of the Republic No. 322 of 22 July 1998 and subsequent amendments.
sl	V tem primeru se pojmuje, da ste prijavo predložili na dan, v katerem ste jo poslali; - s predložitvijo po telematski poti s strani davčnega zavezanca ali preko subjektov, pooblaščenih za predložitev po telematski poti, opredeljenih v točkah 2-bis in 3, 3. člena odloka Predsednika Republike št. 322 z dne 22. julija 1998 in kasnejše spremembe.

en	Please not that multiple variations occurred on the same date may be communicated by means of just one form.
sl	Poudarjamo, da je z enim samim obrazcem možno sporočiti več sprememb, ki so nastale na isti datum

en	In addition, and in compliance with Art. 2 of the Decree of the President of the Republic dated 10th November 1997, No. 442, all options and revocations regarding VAT and direct taxation shall not be communicated through this form but exclusively using the VO part of the annual VAT return, and by bearing in mind the conclusive actions taken by the tax payer throughout the year.
sl	Opozarjamo, da se v skladu z 2. členom odloka Predsednika Republike z dne 10. novembra 1997, št. 442, opcije in preklici v zvezi z DDV in neposrednimi davki, ne sporočajo ob začetku dejavnosti, temveč vpišejo izključno v preglednico VO letne prijave o DDV, ob upoštevanju preverjenih posledic ravnanja davčnega zavezanca v teku leta.

en	quent amendments, they are not required to file the declaration of withholding agents.
sl	mi spremembami, niso pa obvezani k predložitvi napovedi nadomestnih plačnikov davka.

en	The "initial investments" box shall be filled out by ticking the relevant box according to the amount in Euro of the above investments.
sl	Polje "začetne investicije" izpolnite tako, da označite okence, ki ustreza vrednosti omenjenih investicij, izraženi v evrih.

en	in order to adhere to the BENEFICIAL TAX REGIME FOR YOUNG ENTREPRENEURS AND MOBILE WORKERS if they believe to meet the regime requirements detailed in Art. 27, Paragraphs 1 e 2, of the Law Decree No. 98 dated 6th July 2011.
sl	za vključitev v DAVČNI REŽIM Z OLAJŠAVAMI ZA MLADE PODJETNIKE IN MOBILNE DELAVCE, če menijo, da imajo izpolnjene pogoje za vključitev v ta režim, kot je predvideno s točkama 1 in 2, 27. člena zakonodajnega odloka št. 98 z dne 6. julija 2011.

en	INFORMATION ON THE EXERCISED ACTIVITIES SECTION 1: OTHER EXERCISED ACTIVITIES
sl	RAZDELEK 1: DRUGE IZVAJANE DEJAVNOSTI

en	The declarations of commencement of activities , data variation or cessation may be submitted by electronic means: 1) directly, through the tools available in the electronic service section of the Revenue Agency website, which may be accessed through your personal information.
sl	Prijavo o začetku ali prenehanju dejavnosti oz. o spremembi podatkov lahko vložite po telematski poti: 1) neposredno, prek telematske storitve, ki je na voljo na spletni strani Agencije za prihodke in je dostopna po predhodnimi prijavi z osebnimi podatki.

en	At the top of each page of the declaration the tax payer's tax code shall be indicated.
sl	V zgornjem delu vseh strani, ki sestavljajo prijavo, je treba navesti davčno številko davčnega zavezanca.

en	Any other venue where the main activity is exercised shall be detailed in the G part, section 2.
sl	Morebitne druge kraje, kjer se izvaja prevladujoča dejavnost, je treba navesti v preglednici G, razdelek 2.

en	Such part shall be filled out if the form is submitted through a delegated person.
sl	To polje morate izpolniti, če boste obrazec vložili prek pooblaščene osebe.

en	2) Electronic submission through authorized intermediary entities
sl	2) Elektronska predložitev prek usposobljenih posrednikov

en	INHERITANCE: please specify the VAT registration number of the deceased tax payer.
sl	DEDNO NASLEDSTVO: navedite identifikacijsko številko pokojnega davčnega zavezanca.

en	other declarations as laid down by Presidential Decree No. 322 of 22nd July 1998 and subse
sl	druge napovedi v skladu z odlokom predsednika republike št. 322 z dne 22. julija 1998 s kasnejši

en	SECTION 2: CONFERMENT, TRANSFER AND DONATION OF COMPANYBY KEEPING THE VAT NUMBER
sl	RAZDELEK 2: ODDAJA, ODSTOP IN DONACIJA PODJETJA Z OHRANITVIJO DAVČNE

en	In the "Land-registry type" field, please specify: - the code "F" if it is a building; - the code "T" if it is land.
sl	V polje "Katastrska zvrst" vpišite: - šifro "F", če gre za zgradbo; - šifro "T", če gre za zemljišče.

en	SECTION 3 COMPANY RENTAL
sl	RAZDELEK 3: NAJEM PODJETJA

en	In case the representative is also a depositary of the bookkeeping, he/she must fill out the F part and specify the address they are retained as well as his/her tax code.
sl	Če je zastopnik hkrati tudi depozitar knjigovodskih evidenc, mora izpolniti preglednico F in v vsakem primeru navesti naslov, na katerem se hranijo te evidence ter svojo davčno številko.

en	The information on the other carried out activities and the other venues of exercise must be specified in the G part.
sl	Podatke o morebitnih drugih dejavnostih in drugih krajih izvajanja je treba vpisati v preglednico G.

en	Tax payers who are not required to register in the Company Registry: - In two copies directly (or via a delegated person) to any office of the Revenue Agency, regardless of the domicile for tax purposes of the tax payer; - in one copy via postal service and registered mail, including a photocopy of the declarant's ID, to be sent to any office of the Revenue Agency, regardless of the domicile for tax purposes of the tax payer.
sl	Za zavezance, ki niso obvezani k vpisu v Register podjetij: - v dveh izvodih neposredno (tudi preko zastopnika z ustreznim pooblastilom) v katerem koli uradu Agencije za prihodke, ne glede na davčno bivališče davčnega zavezanca; - v enem izvodu preko priporočenega pisma skupaj s fotokopijo osebnega dokumenta prijavitelja; pismo mora biti naslovljeno na kateri koli urad Agencije za prihodke, ne glede na davčno bivališče davčnega zavezanca.

en	8 Laboratory
sl	8 Delavnica

en	In case of a non-resident entity please specify the domicile for tax purposes of the tax representative appointed in the country.
sl	V primeru subjekta nerezidenta navedite davčni domicil davčnega zastopnika, imenovanega v Italiji.

en	In that case the non-resident entities shall present, prior to the VAT related operations, the declaration detailed in Art. 35-ter at the Pescara operating centre, by means of the ANR form (see non-residents Paragraph).
sl	V tem primeru mora subjekt nerezident pred izvajanjem bistvenih operacij, za katere je predvideno plačilo DDV-ja, predložiti Operativnemu centru v Pescari izjavo, predvideno v omenjenem členu 35-ter na modelu ANR (glej točko subjekti nerezidenti).

en	This section details the venues to electronically retain invoices, registries and other VAT related documents, in a country other than that of the issuing entity (Art. 39).
sl	V tem razdelku je treba navesti kraje, kjer se hranijo elektronski računi, registri in drugi dokumenti, predvideni za potrebe DDV-ja, če se nahajajo v drugi državi, ki se razlikuje od države pripadnosti izdajatelja (39. čl.).

en	Please fill out if the entity carries out e-commerce activities.
sl	Izpolnite samo, če izvajate dejavnosti s področja spletnega trgovanja.

en	The following fields shall be filled out exclusively by those entities who indicated in the B part one of the activities detailed in the Provision by the Director of the Revenue Agency dated 21st December 2006, amended and integrated by the Provision dated 14th January 2008.
sl	Naslednja polja izpolnijo samo subjekti, ki so v preglednici B navedli eno od dejavnosti, opredeljenih v ukrepu direktorja Agencije za prihodke z dne 21. decembra 2006, s spremembami in dopolnili z dne 14. januarja 2008.

en	COMPANY OR TRADE NAME, OR NAME AND SURNAME: please specify the company name, if any, or the name and surname of the tax payer; no abbreviations are allowed.
sl	PODJETJE OZIROMA PRIIMEK IN IME: navedite naziv podjetja, če le-ta obstaja, oziroma priimek in ime davčnega zavezanca; navedite v celoti, brez okrajšav katere koli besede.

en	The estimated turnover shall be expressed in Euro, by rounding up the amount if the decimal fraction equals or over fifty Euro cents, or by rounding it down if it is below such threshold.
sl	Znesek zaokrožite navzgor, če sta dve decimalki enaki ali višji od petdeset centov, in navzdol, če sta dve decimalki nižji od petdeset centov.

en	As far as the definition of the turnover is concerned, tax payers shall refer to Art. 20 and 36, as well as to the specific regulations of each low-tax regime.
sl	Kar zadeva način določanja prometa, ki ga morate navesti, upoštevajte 20. in 36. člen ter posebne normative, ki urejajo posamezne posebne režime.

en	The section shall be filled out only in the event the representative is different from the tax payer, such as when the company is undergoing bankruptcy or insolvency, or in case the owner, being under age, incapacitated or debarred, is represented by another person, that is a successor, etc.
sl	Preglednica se izpolni samo v primerih, da se zastopnik razlikuje od davčnega zavezanca, kot na primer, če je podjetje v postopku stečaja, likvidacije ali nadzorovane uprave, oziroma v primeru, da mladoletnega imetnika zastopa druga oseba, oziroma v primeru dediča itd.

en	Tax payers who adhere to a low-tax regime shall not indicate their estimated turnover in the relevant field of the exercised activity part, as such information is one of the requirements for the regime to be implemented, within the criteria defined by each disposition.
sl	Davčni zavezanci, vključeni v olajšan davčni režim, ne smejo navesti pričakovanega prometa v predvideno polje v preglednici, ki se nanaša na izvajano dejavnost, saj ta podatek, v omejitvah, ki jih določata oba predpisa, predstavlja eno od predpostavk za uporabo režima.

en	In that case, such entity shall present its own declaration by filling out section 2.
sl	V tem primeru mora ta subjekt izpolniti razdelek 2 in predložiti lastno prijavo.

en	The methods for obtaining authorization to use the online service Fisconline or Entratel are available on the website of the Revenue Agency at: www.agenziaentrate.gov.it.
sl	Kako pridobiti pooblastilo za elektronske storitve Načini dostopa do elektronskih storitev Fisconline ali Entratel so na voljo na spletni strani Agencije za prihodke na naslovu: www.agenziaentrate.gov.it.

en	ding agents for no more than twenty persons or, despite the obligation to electronically file the
sl	plačnikov do dvajsetih zavezancev oziroma v primeru, da so sicer so dolžni elektronsko predložiti

en	SEPARATE BOOKKEEPING: please tick the box if the tax payer applies the tax separately for that specific activity, due to the Legislation or as an option, as per Art. 36 or other related dispositions.
sl	LOČENO KNJIGOVODSTVO: zavezanec mora prekrižati okence, če ločeno plačuje davke glede na navedeno dejavnost, po zakonu ali po lastni izbiri, na podlagi 36. čl. ali drugih posebnih predpisih.

en	SECTION 1 DEPOSITARIES AND VENUES TO RETAIN BOOKKEEPING
sl	RAZDELEK 1: SUBJEKTI DEPONENTI IN KRAJ ZA SHRANJEVANJE RAČUNOVODSKIH IZKAZOV

en	If the Tax representative is not a natural person, please specify the entity's personal information in this part, including the tax code in the relevant field "Tax code of the tax representative company" and in the field "Tax code" the legal representative's or Managing Director's Tax code of such company shall be specified, or of any other entity who may sign the declaration by virtue of a special power of attorney.
sl	Če davčni zastopnik ni fizična oseba, morate v tej preglednici navesti identifikacijske podatke tega subjekta v polje "Davčna številka družbe s funkcijo davčnega zastopnika", v polj "Davčna številka" pa se mora navesti davčna številka pravnega zastopnika ali člana upravnega odbora take družbe, oziroma pravne osebe, ki lahko podpisujejo prijave na podlagi posebnega pooblastila.

en	Hence, non-resident entities who have the intention to make use of a certain institution instead of a previously adopted one shall close their existing VAT number first.
sl	Nerezidenti, ki nameravajo izbrati drug status, ki se razlikuje od predhodno izbranega, se morajo torej najprej odreči svoji trenutno veljavni identifikacijski številki za DDV.

en	ESTIMATED BUSINESS TURNOVER: it shall be specified in case of commencement of activities or if a new main activity is established (1 or 2 declaration type of A part) only in the event the turnover for the year or a segment of the year includes, as part of its natural regime, the application of special dispositions regarding compliance with certain obligations or special tax determination criteria (e.g. exempted farmers, entities performing travelling shows and minor performers).
sl	PRIČAKOVANI PROMET: navesti ga morate v primeru začetka nove dejavnosti, za katero se pričakuje, da je prevladujoča dejavnost (prijava 1 ali 2 v preglednici A), samo v primeru, da davčni zavezanec predvideva, da bo v letu ali v delu leta dosegel poslovni promet, ki zahteva v naravnem režimu izvajanje posebnih predpisov v zvezi z izpolnjevanjem posebnih obveznosti ali kriterijev za določanje davka (npr. oproščeni kmetje, subjekti, ki izvajajo potujoče predstave, in davčni zavezanci z omejenim prometom, ki izvajajo zabaviščne dejavnosti).

en	These subjects can fulfil their obligation of electronically filing the declarations also by using companies participated by national counsels or by the registers, boards or rolls as specified in the above mentioned decree, by the relevant enrolled subjects, by the associations representing them, by the relevant social security systems, by the single members of said associations.
sl	Ti subjekti lahko predložijo prijave po elektronski poti tudi prek družb, v katerih imajo svoj delež državni sveti, prej navedene zbornice, zbori in združenja iz omenjenega odloka, njihovi člani, združenja, ki jih zastopajo, državni zavodi za zdravstveno in pokojninsko zavarovanje, posamezni člani prej navedenih združenj.

en	In case the nomination of the tax representative needs to be communicated as per Art.17, Paragraph 3, instead of a previously appointed entity within the restrictions stated in Art. 44, Paragraph 3,second sentence, of the Law Decree No. 331/1993, pursuant operations involving tax payment or recovery, this part shall be filled out by specifying role code 6; the declaration type in the A part is type
sl	V primeru, da morate v skladu s tretjo točko 17. člena sporočiti imenovanje davčnega zastopnika namesto predhodno imenovanega z omejitvami iz 2. stavka, 3. odstavka 44. člena zakonodajnega odloka št. 331/1993 - po izvedbi aktivnih ali pasivnih poslov, ki predvidevajo plačilo ali povračilo davka - morate v tej preglednici navesti šifro funkcije 6; vrsta prijave, ki jo navedete v preglednici A, je vrsta 2.

en	in case of REQUEST OF DUPLICATE OF VAT REGISTRATION CERTIFICATE by the entities who have lost it; please indicate, if possible, the VAT registration number.
sl	v primeru vložitve PROŠNJE ZA KOPIJO POTRDILA O IDENTIFIKACIJSKI ŠTEVILKI ZA DDV s strani subjektov, ki so omenjeno potrdilo o dodelitvi izgubili, je treba po možnosti navesti identifikacijsko številko za DDV.

en	Please tick the box "CESSATION" in case the tax payer ceases the e-commerce activity and continues to exercise VAT related activities.
sl	Prečrtajte okence »PRENEHANJE«, če davčni zavezanec preneha z elektronskim trgovanjem, vendar nadaljuje z dejavnostmi, za katere je predvideno plačilo DDV-ja.

en	in order to adhere to the FLAT-RATE SYSTEM OF OPERATORS OF COMPANIES, ARTS OR PROFESSIONS if they believe to meet the requirements detailed in Art. 1, Paragraph 54, of the Law No.190 dated 23rd December 2014.
sl	za vključitev v OLAJŠAN DAVČNI REŽIM ZA ZAVEZANCE NA PODROČJU PODJETNIŠTVA, UMETNOSTI ALI STROKOVNIH POKLICOV, če menijo, da imajo izpolnjene pogoje za vključitev v ta režim, kot je predvideno s 54. točko 1. člena zakona št. 190 z dne 23. decembra

en	In both the above cases the VAT number of the deceased tax payer shall be specified as well as the date of the death as the variation or cessation date.
sl	V obeh zgoraj navedenih primerih je potrebno navesti identifikacijsko številko za DDV pokojnika, kot datum spremembe ali ukinitve pa datum njegove smrti.

en	Please tick the box "CESSATION" exclusively if the representative is no longer needed, for instance, if the under age individual came of age.
sl	Polje "PRENEHANJE" izpolnite izključno v primeru, ko se prekine funkcija zastopnika, na primer, ko mladoletna oseba dopolni 18 let.

en	The box shall also be ticked by the appointed tax representative as per Art.17, paragraph 3, by an entities not residing in the State territory, in the event the latter entities intends to fulfil his/her obligations and directly exercise his VAT related rights, as per Art. 35-ter.
sl	Okence mora prekrižati tudi davčni zastopnik, ki ga v smislu tretje točke 17. člena imenuje subjekt nerezident na ozemlju Italije, če ta subjekt namerava neposredno izpolniti davčne obveze in izkoristiti pravice v zvezi s plačilom DDV, v smislu člena 35ter.

en	Moreover, as per Art. 17, Paragraph 3, tax representation and direct identification institutions are alternatives.
sl	Opozarjamo tudi, da se v skladu s 3. točko 17. člena davčno zastopništvo in neposredna identifikacija med seboj izključujeta.

en	The box shall also be ticked if a new activity has commenced in addition to others, that is, in case of cessation of one or more exercised activities and continuation of other activities (see Subpart B note regarding the exercised activity and venue of exercise).
sl	Okence je treba prekrižati tudi v primeru začetka nove dejavnosti, ki se pridružuje že obstoječim dejavnosti, oziroma v primeru prenehanja ene ali več dejavnosti, medtem ko se ostale dejavnosti nadaljujejo (glej opozorilo o izvajani dejavnosti in kraju dejavnosti v preglednici B).

en	venue to retain bookkeeping; - tick box to inform of the cessation of a previously indicated depository or to inform the
sl	kraja za shranjevanje računovodskih izkazov; - označiti okence za obvestilo o prenehanju predhodno navedenega depozitarja, oziroma, da

en	In order to correctly fill out the part, please note that if the allocated space is not enough, more pages containing the part concerned should be used.
sl	V namen pravilne izpolnitve obrazcev opozarjamo, da morate v primeru, da prostor na razpolago ne bi zadostoval, uporabiti več strani, ki vsebujejo preglednico, ki jo želite izpolniti.

en	in all cases of DATA VARIATION previously communicated by the VAT number holders; please indicate the VAT registration number and the variation date.
sl	v vseh primerih SPREMEMBE PODATKOV, ki so bili predhodno sporočeni s strani subjektov, imetnikov identifikacijske številke za DDV, je treba navesti ustrezno identifikacijsko številko za DDV in datum spremembe podatkov.

en	This form must be used by sole proprietorship companies and self-employed individuals (such as artists and professionals) in order to declare the commencement of activities, data variation and cessation of activities, as per Art.35.
sl	Obrazec uporabljajo individualna podjetja in samostojni podjetniki (umetniki ali strokovnjaki) za prijavo začetka oziroma prenehanja dejavnosti ali za spremembo podatkov, predvidenih s 35. členom.

en	This section shall be filled out in case the main activity or the other activities are exercised in venues not detailed in the B part.
sl	Razdelek je treba izpolniti, če se glavna dejavnost ali druge dejavnosti opravljajo v krajih, ki se razlikujejo od kraja, navedenega v preglednici B.

en	Non-resident entities who own a stable company in Italy as well as the tax representatives they nominated as per Art.17, Paragraph 3, shall use this form to present the declarations detailed in Art.35.
sl	Subjekti nerezidenti s stalno organizacijo v Italiji in njihovi davčni zastopniki, imenovani v skladu s 3. točko 17. člena, morajo izpolniti ta model za predložitev izjav, predvidenih v 35. členu.

en	ADDRESS: please specify the sole proprietorship full address, that is, in case of self-employed individuals, their own office address.
sl	NASLOV: navedite celoten naslov individualnega podjetja oziroma, v primeru samostojnega podjetnika, naslov pisarne.

en	The box shall be ticked in case the benefit to use the right of purchasing goods and services was transferred without paying the tax as per Art. 2, Paragraph 2, of the Law No. 28 dated 18th February 1997.
sl	okence je treba prekrižati, če je bila prenesena tudi pravica do nakupa dobrin in storitev brez plačevanja davka v skladu z 2. alinejo 2. člena zakona št. 28 z dne 18. februarja 1997.

en	In case the domicile for tax purposes has been established by the financial management, by the authorities or upon request of the tax payer, as per Art.59 of the Decree of the President of the Republic No. 600/1973, in a different municipality than the tax payer's civil registration, the provision by the management shall enter into force from the following tax period.
sl	Če je davčni domicil določila finančna uprava po uradni poti ali na zahtevo davčnega zavezanca v občini, različni od stalnega bivališča, predvidene v splošnih pravilih, v skladu z 59. členom odloka Predsednika republike št. 600/1973 nastopi sprememba davčnega domicila v naslednjem davčnem letu po uradnem obvestilu.

en	ADDRESS OF THE FOREIGN OFFICE OF THE NON-RESIDENT INDIVIDUAL: in case of non-resident individual please specify full address, as well as the sole proprietorship company city, that is, the office location for self-employed individuals.
sl	NASLOV SEDEŽA V TUJINI SUBJEKTA NEREZIDENTA: v primeru subjekta nerezidenta navedite celoten naslov ter kraj sedeža individualnega podjetja, oziroma, za samostojne podjetnike, naslov pisarne.

en	The taxpayers who choose to file their declaration directly must use: - the electronic Entratel service, whenever the obligation exists to file the declaration of the withhol
sl	Subjekti, ki izberejo možnost neposredne predložitve napovedi, morajo obvezno uporabiti: - elektronsko storitev Entratel, če obstaja obveznost predložitve napovedi s strani nadomestnega

en	Please tick the box "YOUR OWN" in case the tax payer is the owner of an independent Website.
sl	Prečrtajte okence "LASTNA", če je davčni zavezanec imetnik lastne spletne strani.

en	Based on the provisions contained in the above-mentioned Presidential Decree No. 322 dated 22nd July 1998, and subsequent amendments, the authorized intermediary shall: - issue the declarant, along with the receipt of commencement of activities, data variation or cessation or taking up his/her appointment, the commitment to electronically submit to the Revenue Agencythe information therein, and specify if the declarations have been handed over after compilation or will be filled out by him/her; such commitment shall be dated and signed by the intermediary, including if issued in the text form.
sl	Na podlagi določil omenjenega odloka predsednika republike št. 322 z dne 22. julija 1998 in kasnejših sprememb, mora usposobljeni posrednik: - ob prejemu prijav o začetku oz. prenehanju dejavnosti ali spremembi podatkov oz. ob prevzemu zadolžitve za pripravo teh prijav mora izdati prijavitelju obvezo, da bo po telematski poti posredoval Agenciji za prihodke podatke iz teh prijav, in pojasniti, če je prejel že izpolnjene prijavnice ali če jih bo izpolnil sam; na obvezi morata biti datum in podpis posrednika, tudi če je izdana na navadnem papirju.

en	Please specify the email address, the phone number, fax and the website (if any) not used for ecommerce purposes (already specified in the B part).
sl	Navedite naslov elektronske pošte, telefonsko številko, številko faksa in morebitno spletno stran, različno od tiste, preko katere izvajate dejavnost spletnega trgovanja in ki ste jo navedli v preglednici B.

en	Therefore, the extinguishing entity (donor, transferor, modified company, etc.) shall not present the declaration of cessation of activities, as such information is acquired through the declaration (of commencement of activities or data variation) to be presented by the new incumbent (donee, transferee, final sole proprietorship company, etc.).
sl	Zato subjekt, ki preneha svoje delovanje (družba darovalka, odsvojiteljica, spremenjena družba itd.), ne vloži prijave o prenehanju dejavnosti, v kolikor je omenjeno obvestilo vključeno v prijavi začetka dejavnosti ali spremembe podatkov, ki jo mora vložiti vstopajoči subjekt (obdarjenec, prevzemnik, individualno podjetje, ki je nastalo na osnovi spremembe, itd. ).

en	ding agents (Form 770, simplified or ordinary), in relation to more than twenty persons; - the electronic Fisconline service, whenever the obligation exists to file the declaration of withhol
sl	plačnika davka (Obrazec 770 - poenostavljeni ali navadni), kadar gre za več kot dvajset zavezan

en	In the "owner of the property" field, please specify: - the code "P" if owned; - the code "D" if possessed (rental, loaned).
sl	V polje "Lastništvo nepremičnine" vpišite: - šifro "P", če gre za posest; - šifro "D", če gre za uporabo (najem, dodelitev v brezplačno uporabo).

en	The form and the instructions may be downloaded free of charge and printed, also in black and white, from the Internet websites of the Revenue Agency www.agenziaentrate.gov.it and of the Ministry of Economy and Finance www.finanze.gov.it.
sl	Ta obrazec in navodila za njegovo izpolnjevanje so na voljo brezplačno v elektronski obliki na spletnih straneh Agencije za prihodke www.agenziaentrate.gov.it ter Ministrstva za gospodarstvo in finance www.finanze.gov.it.

en	The province acronym is the one used for licence plates (ROME = RM: Foreign Country - EE).
sl	Oznaka pokrajine, ki jo morate navesti, sovpada s kraticami na avtomobilskih registracijah (RimRM; tuja država - EE).

en	The box shall be ticked when submitting the declaration of commencement of activities by those tax payers who are intended to make intra-community purchases of those goods detailed in Art.60-bis at the time, including purchases made an occasional basis, as well as in the declaration of data variation by those tax payers, holding a VAT number since 1st November 2006, who are intended to make the above purchases in the following three years (circular No. 27 dated 11th May 2007).
sl	Okence morajo ob predložitvi prijave začetka dejavnosti prekrižati tisti davčni zavezanci, ki predvidevajo, da bodo že od tega trenutka, četudi občasno, opravljali nakupe znotraj ES, ki jih določa člen 60-bis; prekrižati ga je treba tudi v trenutku prijave spremembe podatkov s strani imetnikov identifikacijske številke za DDV, izdane po 1. novembru 2006, ki v naslednjih treh letih nameravajo nakupiti zgoraj omenjene dobrine (glej okrožnico ššt.

en	This section must be filled out exclusively by those individuals who transferred their company through conferment, transfer or donation but still keep their own VAT number in order to complete the liquida tion of the company activities.
sl	Razdelek morajo izpolniti izključno subjekti, ki so prenesli podjetje v obliki oddaje, odstopa ali donacije, vendar so ohranili svojo identifikacijsko številko za DDV za potrebe dokončanja postopka likvidacije dejavnosti podjetja.

en	MODIFICATION OF COMPANY TO SOLE PROPRIETORSHIP: this circumstance is realized through total transfer of the activities from one or more companies to one or more sole proprietorship companies to continue such activities.
sl	SPREMEMBA DRUŽBE V INDIVIDUALNO PODJETJE: sestoji v celotnem ali delnem prenosu dejavnosti družbe na eno ali več novo ustanovljenih individualnih podjetji z namenom nadalje

en	The box shall also be ticked in the event of data variation as a consequence of a company donation or transfer, modification to a sole proprietorship company, inheritance and company rental.
sl	Okence je potrebno prekrižati tudi v primeru spremembe podatkov, do katere je prišlo zaradi darovanja ali odsvojitve podjetja, spremembe družbe v individualno podjetje, dednega nasledstva ali najema podjetja.

en	- type 2, if the tenant already has a VAT number; please specify the rental contract commencement date as the variation date.
sl	- vrsta 2, če najemnik že ima identifikacijsko številko za DDV; kot datum spremembe navedite datum zakupne pogodbe.

en	This part shall be filled out in compliance with Art.1, Paragraph 4, of the Decree of the President of the Republic No. 441/1997 in order to overcome the presumption of transfer as per Art. 1, Paragraph 1 of the above mentioned decree.
sl	rep. št. 441/1997, v namen preverjanja domneve o cesiji, v skladu s 1. točko 1. člena navedenega odloka.

en	COMMITMENT TO ELECTRONIC SUBMISSION
sl	OBVEZA ZA ELEKTRONSKO POŠILJANJE

en	The date of the undertaking, together with the personal signature and tax code, must be set out in the aforesaid communications in the section headed "Undertaking to electronic filing" to appear on the front page of the return; - issue the declarant, within 30 days of the deadline provided for the electronic filing of the declaration, with the original declaration (the details of which were transmitted electronically), drawn up on a form which complies with the one approved by the Revenue Agency.
sl	Datum prevzema obveze, vključno z osebnim podpisom in navedbo davčne številke posrednika, se mora navesti v ustrezni preglednici "Obveza za elektronsko pošiljanje", ki se nahaja na platnici prijavnice; - najkasneje 30 dni po roku za elektronsko predložitev prijave, zavezancu izdati original prijavnice, katere podatke je poslal v elektronski obliki, izpolnjeno v temu namenjenem obrazcu, ki ustreza obrazcu, potrjenem s strani Agencije za prihodke.

en	On the other hand, if the non-resident entity relies on a stable company or fixed base the address shall not be specified in this part as it is already specified in the B part.
sl	Če se subjekt nerezident opira na stalno organizacijo ali stalni sedež , v tej preglednici ne navedite naslova, saj je ta že naveden v preglednici .

en	The office assigns the tax payer a VAT registration number, which shall not change if the fiscal domicile changes, and shall be valid until the cessation of the activity.
sl	V tem primeru urad dodeli davčnemu zavezancu identifikacijsko številko za DDV, ki se kasneje ne spremeni (niti v primeru spremembe davčnega domicila) vse do prenehanja dejavnosti.

en	The box shall be ticked by those tax payers who, following the possible above mentioned transformations, are intended to exercise, within the law, their right to purchase goods or services, or to import goods, without paying the tax as per Art. 2, Paragraph 2, of the Law No. 28 dated 18th February 1997.
sl	okence morajo prečrtati zavezanci, ki želijo po zgoraj omenjenih spremembah in v primeru izpolnjevanja zakonskih pogojev koristiti pravico do nakupa dobrin in storitev ali pa uvažati dobrine, ne da bi plačevali davek v skladu z 2. točko 2. člena zakona št. 28 z dne 18. februarja 1997.

en	A copy of the notification from the Revenue Agency confirming receipt of the communication must also be provided to the declarant.
sl	Izročiti mu mora tudi kopijo obvestila Agencije za prihodke, ki potrjuje opravljen sprejem podatkov.

en	The section shall be filled out exclusively by the beneficiaries of the above transformations (transferee, donee, etc).
sl	Ta razdelek morajo izpolniti izključno subjekti koristniki oziroma subjekti-koristniki teh sprem emb (odsvojitelj, darovalec itd.)

en	The compilation of this section in the event of subjective substantial transformations leading to the extinguishment of the transformed entity (transferor, donor, etc.) entails the automatic cancellation of the VAT number of such entity, and in case of companies, the deletion of the correspondent tax code.
sl	Izpolnitev tega razdelka v primeru bistvenih sprememb subjekta, ki imajo kot posledico ukinitev spremenjenega (odsvojujočega, odstopujočega itd.) subjekta predpostavlja avtomatski izbris identifikacijske številke za DDV tega subjekta, za družbe pa tudi izbris davčne številke.

en	SECTION 2: OTHER VENUES WHERE ACTIVITIES ARE EXERCISED
sl	RAZDELEK 2: DRUGI KRAJI IZVAJANJA DEJAVNOSTI

en	In this last case the possible declaration types of the A part are: - type 2, if the successor/s does/do not cease the activity due to the company liquidation; - type 3, if the successor informs of the cessation of the activity and the subsequent closing of the VAT registration of the deceased tax payer.
sl	V tem zadnjem primeru so možne naslednje vrste izjave v preglednici A: - vrsta 2, če dedič ali dediči ne prekinejo istočasno dejavnosti zaradi likvidacije podjetja; - vrsta 3, če dedič prijavi prekinitev dejavnosti s posledično ukinitvijo identifikacijske številke za DDV pokojnega zavezanca.

en	TRANSFER AND DONATION OF COMPANY BRANCH: in this case a company branch is transferred to a sole proprietorship company.
sl	ODSVOJITEV IN DONACIJA ODDELKA PODJETJA: nastane zaradi prenosa veje podjetja v korist individualnega podjetja.

en	INTRA-COMMUNITY PURCHASES OF GOODS AS PER ART. 60-BIS: the box shall be ticked before making intra-community purchases of the goods detailed in the Decree dated 22nd December 2005, issued in implementation of Art.60-bis, by those entities who must present a bill of guarantee or bank guarantee to the relevant office, as per the provision by the Director of the Revenue Agency dated 21st December 2006, issues in implementation of Paragraph 15-ter of Art. 35.
sl	NAKUP BLAGA V EVROPSKI SKUPNOSTI SKLADNO S ČL. 60-BIS: subjekti, ki so dolžni predložiti pristojnemu organu poroštveno polico ali bančno poroštvo, v skladu z ukrepom Direktorja Agencije za prihodke z dne 21. decembra 2006, izdanim za izvajanje točke 15-ter, 35. člena, morajo okence prekrižati pred nakupom dobrin ali storitev znotraj Evropske skupnosti, ki jih določa odlok z dne 22. decembra 2005, izdan za izvajanje člena 60-bis.

en	The first box shall be ticked if the declaration has been filled out by the tax payer, the second box shall be ticked if the declaration has been filled out by whoever is in charge of sending it.
sl	Poleg tega je treba prečrtati prvo okence, če je prijavo izpolnil davčni zavezanec, oz. drugo okence, če je prijavo izpolnila oseba, ki jo posreduje.

en	in case of DECLARATION OF CESSATION OF ACTIVITIES; please indicate the VAT registration number, as well as the cessation date.
sl	3v primeru PRIJAVE PRENEHANJA DEJAVNOSTI je treba navesti identifikacijsko številko za DDV, kakor tudi datum prenehanja.

en	The declaration types to be detailed in the A part are: - type 1, if the transferor or donor with no VAT number commences an activity subject to VAT following the company branch transfer; please specify the transfer or donation date as the commencement date; - type 2, if the transferor or donor already has a VAT number; please specify the transfer or donation date as the variation date.
sl	Možne vrste prijave, ki jih je mogoče navesti v prijavnici A, so: - vrsta 1, če odsvojitelj ali darovalec, ki nima identifikacijske številke za DDV, začne izvajati dejavnost, ki predpostavlja plačilo DDV-ja, po prenosu oddelka podjetja; kot datum začtka navedite datum odsvojitve ali donacije; - vrsta 2, če subjekt - odsvojitelj ali darovalec že ima identifikacijsko številko za DDV; kot datum spremembe navedite datum odstopa ali donacije.

en	NOTE: in case of company donation or transfer, change to sole proprietorship company or other extraordinary operations or subjective substantial transformations involving the extinguishment of the taxable person (boxes of E part) the declaration detailed in Art. 35 shall be presented exclusively by the final entity resulting from the transformation.
sl	OPOZORILO: v primeru darovanja ali odsvojitve podjetja, spremembe podjetja v individualno podjetje ali drugih izrednih poslov ali bistvenih sprememb, ki imajo za posledico ugasnitev davčnega zavezanca (okenca v preglednici E), mora na osnovi 35. čl. prijavo predložiti samo subjekt, ki je nastal na osnovi spremembe.

en	Please tick the relevant box, according to the specified declaration type in the A part:
sl	Označite okence, ki ustreza enemu od naslednjih primerov, v skladu z vrsto prijave, navedeno v preglednici A:

en	EXTRAORDINARY OPERATIONS - SUBJECTIVE SUBSTANTIAL TRANFORMATIONS AND RENTAL COMPANIES
sl	IZREDNI DOGODKI - BISTVENE SPREMEMBE IN ZAKUP PODJETJA S PRENOSOM PLAFONAPE

en	In that case the declarations are deemed to have been submitted on the day the data receipt by the Revenue Agency have been concluded.
sl	V tem primeru šteje, da ste prijavo predložili na datum, na katerega Agencija za prihodke sprejme posredovane podatke.

en	The required information on the property to be used to carry out the activities shall be specified, including the relevant land-registry data.
sl	Vpišite potrebne podatke o nepremičnini, v kateri se izvaja prevladujoča dejavnost, ter navedite ustrezne katastrske podatke.

en	Please note the transferee or donee shall submit the variation declaration in order to communicate any variations, without filling out this part.
sl	Opozarjamo, da mora odsvojitelj ali darovalec v tem primeru vložiti izjavo o spremembi podatkov, v kateri obvešča o nastalih spremembah, in ne izpolni te preglednice.

en	The intermediaries reported in art. 3, par. 3, of the Presidential Decree No. 322 of 22nd July 1998 and subsequent amendments, are required to electronically submit to the Revenue Agency, using the Entratel electronic service, both the declarations prepared by them on behalf of the declarant and the declarations prepared by the taxpayer for which they have taken on the obligation of electronic filing.
sl	Rep. št. 322 z dne 22. julija 1998 in kasnejše spremembe, so dolžni Agenciji za prihodke v elektronski obliki prek elektronskih storitev posredovati tako napovedi, ki so jih sami pripravili v imenu prijavitelja, kot tudi napovedi, ki jih je pripravil zavezanec in za katerega so prevzeli zavezo za elektronsko pošiljanje.

en	Please specify the tax code of the signing entity in the relevant box, as well as in the C and D parts.
sl	V ustrezno polje vpišite davčno številko subjekta podpisnia prijave, ki je že navedena v preglednici C ali preglednici D.

en	Please tick the box "HOSTING" in case the tax payer uses a third party website.
sl	Prečrtajte okence "GOSTUJOČA", če se davčni zavezanec poslužuje tuje spletne strani.

en	In case a new business is established along with the other exercised and declared ones, the correspondent information shall be specified in this field reserved for the main activity , as long as the new activity is considered to be as such; the data on the previously main and already declared activity must be specified in the G part only in the event of cessation of such activity, by ticking box .In all the other cases the previously exercised main activity shall be automatically considered as a secondary activity.
sl	V primeru začetka nove dejavnosti poleg tistih, ki jih davčni zavezanec že izvaja in jih je že sporočil, morate podatke o novi dejavnosti vpisati v to preglednico, namenjeno prevladujoči dejavnosti, samo če ta dejavnost prevladuje nad ostalimi; podatke o dejavnosti, ki je do sedaj veljala kot prevladujoča in ki ste jo že sporočili, pa morate vpisati v preglednico G samo v primeru prenehanja te dejavnosti, in sicer prečrtajte okence .

en	The tax code of the holder shall be also specified by the appointed tax representative, as per Art. 17, Paragraph 3, by a non-resident entities previously identified as per Art.35-ter hence already owning it (see Paragraph non-resident entities).
sl	Davčno številko imetnika mora v smislu tretje točke 17. člena navesti tudi imenovani davčni zastopnik subjekta nerezidentaki se je predhodno prijavil neposredno v smislu člena 35-ter in torej že ima davčno številko (glej točko subjekti nerezidenti).

en	The form shall be fully typewritten or printed and signed by the owner or his/her representative, and must be submitted within 30 days from the commencement of the activity, that is, from the variation date of any previously communicated data, or from the cessation date of the activity.
sl	Obrazec, izpolnjen strojno ali ročno s tiskanimi črkami v vseh svojih delih in s podpisom nosilca dejavnosti ali njegovega zastopnika, je treba vložiti najkasneje 30 dni od datuma začetka ali konca dejavnosti oz. od dneva spremembe katerega koli predhodno sporočenega podatka o sami dejavnosti.

en	The declaration type to be specified in the A part is type 2.
sl	Obvestilo, ki se mora navesti v preglednici A, je vrste 2.

en	EXERCISED ACTIVITY AND VENUE OF EXERCISE
sl	VRSTA IZVAJANE DEJAVNOSTI IN KRAJ IZVAJANJA

en	In that case the delegated person shall produce the ID of the delegating entity at the office, as well as his/her own ID.
sl	V tem primeru mora pooblaščena oseba uradu predložiti poleg lastnega osebnega dokumenta še osebni dokument pooblastitelja.

en	In case of transfer and donation of a company branch (box of E part) in which the transformed entity continues to operate with its own VAT registration number, the declaration shall also be presented by such transformed entity, however, the E part shall be exclusively filled out in the declaration presented by the beneficiary or final entity resulting from the transformation.
sl	V primeru odsvojitve ali darovanja dela podjetja (okence v preglednici E), kjer spremenjeni subjekt še dalje deluje z lastno identifikacijsko številko za DDV, mora prijavo vložiti tudi slednji subjekt, preglednico E pa je treba izpolniti le v prijavi, ki jo vloži koristnik ali subjekt, ki je nastal na osnovi spremembe.

en	The declaration, as per Art.1 Paragraph 3 of the Decree of the President of the Republic No. 322 dated 22nd July 1998, and following amendments, shall be signed by the owner or whoever holds the legal or negotiating representation.
sl	Rep. z dne 22. julija 1998, št. 322, in kasnejših sprememb, mora prijavo vložiti imetnik ali njegov pravni ali pogajalski zastopnik.

en	ACTIVITY CODE: it shall be found in the chart detailing the ongoing classification of the economic activities at the time of the statement.
sl	ŠIFRA DEJAVNOSTI: zavezanec mora poiskati šifro v tabeli s seznamom gospodarskih dejavnosti, veljavnim ob predložitvi obrazca.

en	If the non-resident tax payer appointed a tax representativein Italy, please specify his/her personal information, by using role code 6, that is, role code 10 indicating the tax representative with the restrictions stated in Art. 44 Paragraph 3, second sentence, of the Law Decree No. 331/1993.
sl	Če je davčni zavezanec-nerezident imenoval svojega davčnega zastopnika v Italiji, navedite njegove identifikacijske podatke in funkcijsko šifro 6 ali 10 za poseben lik davčnega zastopnika ob upoštevanju omejitev iz 2. stavka, 3. odstavka 44. čl. zakonodajnega odloka n. št. 331/1993, po katerih je zastopnik pristojen samo za dolžnosti izstavitve računov ter za sestavo in predložitev seznamov Intrastat.

en	NOTICE: this section shall not be filled out in the event of company transfer or donation in which the transferor or donor retains his/her VAT number or tax code in order to complete the liquidation of the company assets.
sl	OPOZORILO: tega razdelka ni treba izpolniti v posebnih primerih odsvojitve, odstopa in donacije podjetja, v katerih odsvojujoči ali darujoči subjekt ohrani svojo identifikacijsko številko DDV ali svojo davčno številko v namen dopolnitve likvidacije dejavnosti podjetja.

en	In case of exemption from presenting such VAT return, the VO part shall be presented as an attachment to the income statement.
sl	V primeru oprostitve predložitve izjave DDV, morate preglednico VO predložiti kot prilogo skupaj z davčno prijavo.

en	The box shall be ticked, by specifying the VAT numbers of each sole proprietorship company, that is, the tax codes of the non-natural persons the company was transferred to.
sl	Označiti morate okence , in navesti identifikacijske številke za DDV individualnih podjetij, oziroma davčne številke subjektov, ki niso fizične osebe, na katere se je podjetje preneslo.

en	If the non-resident tax payer relies on a stable company or fixed base please specify the managing natural person's personal information by using role code 1.
sl	Če je davčni zavezanec nerezident s stalno organizacijo ali stalnim sedežem v Italiji, vpišite identifikacijske podatke odgovorne fizične osebe in navedite šifro pooblastila 1.

en	subjective substantial transformations or extraordinary operations; - tick box in case of cessation of a previously exercised activity, also following subjective sub
sl	stvenih sprememb subjekta ali izrednih poslov; - označiti okence če gre za prenehanje predhodno izvajane dejavnosti, tudi kot posledica bistvenih sprememb subjekta ali izrednih poslov.

en	OFFICE TYPE: please check the following chart
sl	VRSTA SEDEŽA: opredelite na osnovi naslednje tabele

en	Declaration electronically submitted
sl	Prijava, predložena v elektronski obliki

en	1 Section
sl	1 Poslovalnica

en	Such communication replaces the one included in the income tax as per Art. 182, Paragraph 1, last sentence, of the TUIR.
sl	To obvestilo upošteva predhodno, predvideno v namen dohodnine v skladu z zadnjim stavkom točke 1, 182. čl. enotnega besedila o dohodnini TUIR.

en	In case of non-resident entities who rely on a stable company or a fixed base please specify its full address.
sl	V primeru subjekta nerezidenta, ki se opira na stalno organizacijo ali stalni sedež v Italiji, navedite naslov le-tega.

en	In that case please indicate the liquidation commencement date as the variation date.
sl	V tem primeru kot darum spremembe navedite datum začetka postopka likvidacije.

en	In case the variation of one or more old venues to retain the bookkeeping is the sole information to be communicated, box should be ticked in the first section by specifying the tax code of the depository as well as the replaced retaining venue or venues; box should be ticked in the second section by specifying the tax code of the depository as well as the new venue or venues to retain the bookkeeping.
sl	V primeru, da mora sporočiti samo spremembo enega ali več predhodno navedenih krajev hramberačunovodskih izkazov, mora v prvem polju prečrtati okence in navesti davčno številko depozitarja ter predhodni kraj ali kraje hrambe; v drugem polju pa mora prečrtati okence in navesti davčno številko istega depozitarja ter nov kraj ali kraje hrambe računovodskih izkazov.

en	This section shall be filled out in case of extraordinary operations or subjective substantial transformations, whether these lead to the extinguishment of the transformed entity (boxes : transfer and donation of company, modification of company to sole proprietorship, inheritance) or not (box : transfer and donation of company branch).
sl	Ta razdelek izpolnite, če je prišlo do izrednih dogodkov ali bistvenih sprememb subjekta, bodisi da je njihova posledica je ugasnitev spremenjenega subjekta (okenca : donacija podjetja, pretvorba družbe v individualno podjetje, dedno nasledstvo) bodisi da sprememba nima teh posledic (okence

en	TRANSFER AND DONATION OF COMPANY: transformation involving the total transfer of the company: the box shall be ticked by the transferee or donee by specifying the tax codes of the transferors in the relevant fields, if they are not natural persons, or, alternatively the VAT numbers if the transferors or donors are individual entrepreneurs.
sl	ODSVOJITEV IN DAROVANJE PODJETJA: Zadeva primer spremembe, ki predpostavlja preselitev celotnega podjetja; okence mora prečrtati odsvojitelj ali darovalec, ki mora v ustrezna polja vpisati davčne številke odsvojiteljev ali darovalcev, če gre za subjekte, različne od fizičnih oseb, ali identifikacijske številke za DDV, če so odsvojitelji ali darovalci samostojni podjetniki.

en	claration of commencement of activities and requires the information detailed in the Provision by the Director of the Revenue Agency dated 21st December 2006, amended and integrated by the Provision dated14th January 2008, issued in the implementation of the Paragraph 15-ter of the Art. 35 (circular No. 27 dated 11th May 2007).
sl	V njej je treba navesti specifične podatke, opredeljene v ukrepu direktorja Agencije za prihodke z dne 21. decembra 2006 s spremembami in dopolnili z dne 14. januarja 2008, izdanega za izvajanje točke 15-ter člena 35

en	Please indicate the type of declaration 2 in the A part and the rental contract date as the variation date.
sl	V preglednici A navedite vrsto prijave 2 in kot datum spremembe datum zakupne pogodbe.

en	In this case the tax payer shall refer to the instructions in the E part.
sl	V teh primerih mora davčni zavezanec pred izpolnitvijo pregledati navodila za izpolnjevanje preglednice E

en	ROLE CODE: please specify the appropriate code from the following chart:
sl	ŠIFRA POOBLASTILA: vpišite šifro, ki izhaja iz naslednje tabele: SPLOŠNA TABELA ŠIFER FUNKCIJE

en	Please specify the VAT number of the representative (if he/she is a natural person), or the tax number of the representative (if he/she is not a natural person), where the tax payer deposits his/her goods.
sl	Zavezanec mora navesti identifikacijsko številko za DDV zastopnika, če gre za fizično osebo, oziroma davčno številko zastopnika, če ta ni fizična oseba, pri katerem zavezanec hrani svoje dobrine.

en	Tax payers who are required to register to the Company Registry: - through Unique Communication (ComUnica in Italian) by electronic or online means.
sl	Preko Enotne prijave (ComUnica) po telematski poti ali v elektronskem formatu: - preko Enotne prijave (ComUnica) po telematski poti ali v elektronskem formatu.

en	As far as the communication types are concerned please: - tick box at the commencements of the activities, in order to indicate a new depository or a new
sl	Glede na vrsto obvestila, ki ga želi posredovati, mora zavezanec: - označiti okence ob začetku dejavnosti oziroma za navedbo novega depozitarja ali novega

en	BUSINESS TURNOVER: the estimated business turnover shall be exclusively indicated in case of a new activity, in the situations and by the means detailed in the B part.
sl	OBSEG POSLOVANJA: domnevni obseg poslovanja se navede samo, če gre za začetek nove dejavnosti, in samo v slučajih in na načine, ki so navedeni v preglednici B. Zneski morajo biti navedeni v evrih in jih je treba zaokrožiti po zgoraj omenjenih merilih.

en	Authorized entities (Art.3, Paragraph 3, of the Decree of the President of the Republic No. 322/1998)
sl	Pooblaščeni subjekti (3. točka, 3. čl. odl.

en	The possible declaration types in the A part are: - type 1, if the tenant with no VAT number commences an activity subject to VAT following the rental; please specify the rental contract commencement date as the commencement date.
sl	Možne vrste prijave, ki jih je mogoče navesti v prijavnici A, so: - vrsta 1, če najemnik nima identifikacijske številke za DDV in začne z dejavnostjo, za katero je predvideno plačilo DDV-ja, po sklenitvi najemne pogodbe; kot datum začetka navedite datum najemne pogodbe.

en	1in case the DECLARATION OF COMMENCEMENT OF ACTIVITIES for natural persons (sole proprietorship companies or self-employed individuals), who started an activity within the VAT imposition, including after a company donation or transfer, or modification to sole proprietorship company or inheritance; please specify the commencement date.
sl	1v primeru PRIJAVE ZAČETKA DEJAVNOSTI za fizične osebe (individualna podjetja ali samostojni podjetniki), ki začnejo opravljati dejavnost, za katero je predvideno plačilo DDV-ja, je treba navesti davčno številko in datum začetka opravljanja dejavnosti, tudi če je le-ta posledica npr. darovanja ali odsvojitve podjetja, spremembe podjetja v individualno podjetje ali dednega nasledstva.

en	The box shall be ticked by the transferee or donee who shall also include the tax codes of the transferors in the relevant fields in case they are not natural persons, that is, the VAT numbers in case such transferors or donors are individual entrepreneurs.
sl	Okence mora prečrtati odsvojitelj ali darovalec, ki mora obenem v ustrezna polja vpisati davčne številke subjektov, ki so oddelek podjetja odsvojili, če gre za subjekte, različne od fizičnih oseb, ali identifikacijske številke za DDV, če so odsvojitelji ali darovalci samostojni podjetniki.

en	In case the successor/s is/are not intended to continue the activity of the deceased tax payer, he/she/they shall fill out the D part and indicate 7 as the role code.
sl	V primeru, da dediči ne nameravajo nadaljevati dejavnosti pokojnega zavezanca, ne smejo izpolniti te preglednice, temveč preglednico D, z navedbo šifre funkcije 7.

en	The activities exercised on a regular basis and VAT related, for which a different activity code may be used, shall be specified, without including the main activity specified in the B part (see subpart B notice on the exercised activity and venue of exercise).
sl	je mogoče določiti posebno šifro dejavnosti, razen glavne dejavnosti, že navedene v preglednici B (glej preglednico B, opozorilo v zvezi z vrsto dejavnosti in krajem poslovanja).

en	It shall be deducted from the ongoing business classification at the time of the presentation of the form, which is available at the Revenue Agency offices as well as on the Revenue Agency www.agenziaentrate.gov.it and the Ministry of Economics and Finance websites www.finanze.gov.it.
sl	ŠIFRA DEJAVNOSTI: vpisati morate šifro prevladujoče dejavnosti (na osnovi poslovnega prometa), ki izhaja iz klasifikacije gospodarskih dejavnosti v trenutku predložitve obrazca, ki je na voljo v uradih in na spletni strani Agencije za prihodke www.agenziaentrate.gov.it ter Ministrstva za gospodarstvo in finance www.finanze.gov.it .

en	INFORMATION ON THE PROPERTY TO BE USED TO CARRY OUT THE ACTIVITIES
sl	PODATKI O NEPREMIČNINI, NAMENJENI IZVAJANJU DEJAVNOSTI

en	led in Art.43 of the Presidential Decree No. 600 of 29th September 1973 during which period the Revenue Agency may carry out audits; - keep a copy of the communications transmitted (on computerized media), for the same period of time provided for in article 43 of the Presidential Decree No. 600 of 29th September 1973, should the Revenue Agency require it to be exhibited in the event of an audit being carried out.
sl	Davčni zavezanec ga mora hraniti skupaj z izvirnikom prijavnice in z ostalimi dokumenti za obdobje, določeno v 43. členu odloka Predsednika republike z dne 29. septembra 1973, št. 600; v tem obdobju so možne kontrole s strani finančne uprave; - shraniti kopijo posredovane prijave na informatskih medijih, in sicer za enako obdobje, kot ga

en	The declaration types to be detailed in the A part are: - type 1, if the transferee or donee with no VAT number commences an activity subject to VAT
sl	Možne vrste prijave, ki jih je mogoče navesti v prijavnici A, so: - vrsta 1, če odsvojitelj ali darovalec, ki nima identifikacijske številke za DDV, začne izvajati

en	pe shall be specified, as well as whether a public venue of exercise is available or not, and the investments to be made in the first business year.
sl	membami in dopolnitvami z dne 14. januarja 2008, je potrebno izpolniti preglednico I in navesti prevladujočo kategorijo strank in investicije, predvidene v prvem letu izvajanja dejavnosti, ter pojasniti, če je kraj izvajanja dejavnosti odprt za stranke ali ne.

en	date as the commencement date; - type 2, if the transferee or donee with VAT number continues the transferor or donor's acti
sl	ca; kot datum začtka navedite datum odsvojitve ali donacije; - vrsta 2, če subjekt prevzemitelj ali obdarovanec že ima identifikacijsko številko za DDV in

en	The filing of the declarations is proven by the communication issued by the Revenue Agency acknowledging receipt.
sl	Kot dokaz predložitve prijave velja ustrezno potrdilo o prejemu, izdano s strani Agencije za prihodke.

en	methods described in paragraph 1.2;
sl	opisanimi v odstavku 1.2;

en	• associations mostly consisting of subjects belonging to ethnic-linguistic minorities;
sl	• združenja, ki združujejo predvsem subjekte, ki pripadajo narodno-jezikovnim manjšinam;

en	or the "separation" method:
sl	ali metode "razgradnje":

en	the second month following the calendar quarter of reference.
sl	po drugem naslednjem mesecu, ki sledi referenčnemu koledarskemu tromesečju.

en	Amateur sports associations and societies and similar subjects
sl	Amaterska športna združenja in društva ter podobni subjekti

en	Town (or foreign Country) of birth
sl	Fizične osebe Občina (ali tuja država) rojstva

en	Transactions relative to gold carried out by the Bank of Italy and the Italian Exchange
sl	Posli v zvezi z zlatom, ki jih izvaja Banca d'Italia in Italijanski urad za izmenjavo

en	These terms were extended until 31 May 2010 by Ministerial Ordinance no. 3825 of 27 November 2009;
sl	Ti roki so bili podaljšani do 31. maja 2010 z ministrskim sklepom št. 3825 z dne 27. novembre 2009;