en	in the year 2010 for which the tax rates laid down for the individual goods become applicable.
sl	ki se izvedejo v letu 2010 za katere se uporabljajo lastne davčne osnove predvidene za posamezna sredstva.

en	bis, paragraph 4, letter g) of Decree Law no. 331/1993); - field 3 the total sum of intra-community sales of goods, taking into account adjustments as per article 26, entered in the records of invoices issued (article 23) or in the records of payments for supplies received (art. 24); - field 4 the total of all sales of goods made to San Marino customers.
sl	člen, 4.odst., črka g) zakonskega odloka št. 331/1993); - polje 3 skupni datum cesij sredstev med članicami Skupnosti upoštevajoč spremembe v skladu s 26. členom, zapis v register izdanih faktur (23.člen) in plačil (24.člen); - polje 4 znesek vseh cesij sredstev, ki se izvedejo do delavcev San Marina.

en	(mimus) Purchases recorded in previous year but with VAT payable in 2012 TOTAL PURCHASES AND IMPORTS
sl	(meno) Acquisti registrati negli anni precedenti ma con imposta esigibile nel 2012 (manj) Nakupi registrirani v predhodnih letih z davkom, ki se izterja v letu 2012 TOTALE ACQUISTI E IMPORTAZIONI

en	This part must indicate all of the documents requested by the office and submitted, together with the form, in order to demonstrate the existence of the subjective and objective elements indicated in the form.
sl	V tem kvadratku se navedejo vse zahtevane listine iz urada in predložene skupaj z obrazcem, da se potrdi obstoj subjektivnih in objektivnih elementov navedehnih v obrazcu.

en	INTRA-COMMUNITY PURCHASES OF GOODS AS PER ART. 60 BIS
sl	60-bis naKuP blaGa V eVroPsKi sKuPnosti sKladno s 60-bis

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 (glej okrožnico št. 27 z dne 11. maja 2007).

en	Italian public pensions are normally taxed only in Italy.
sl	Javne pokojnine italijanskega porekla so praviloma obdavčene zgolj v Italiji.

en	5 - Options and revocation regarding IRAP
sl	5 - opcije, odpovedi in preklici za potrebe davka IrAP

en	Deductions are generally applied up to the amount of the tax due.
sl	Znesek dobropisa se lahko uporabi do višine dolžnih davkov.

en	Tax must be paid on the dividend, gross of any deductions that may have been made abroad and in Italy as a down payment.
sl	Znesek, ki ga je potrebno vnesti je dobiček, vezan na kvalificirani delež dokončno opravljenih bruto morebitnih odtegljajev v tujini in v Italiji kot akontacija.

en	- the front cover, which must report the VAT number of the last activity practiced in the
sl	- naslovne strani na kateri mora biti navedena v matičnem delu identifikacijska številka DDV, ki ustreza zadnji de

en	Charitable works and benevolent societies 43.
sl	Dobrodelne ustanove in družbe 43.

en	ding the regulation of local authorities) 51.
sl	dilo zakonov o ureditve lokalnih ustanov) 51.

en	SECTION 2: CONFERMENT OR TRANSFER OF COMPANY BY KEEPING THE TAX CODE AND VAT NUMBER
sl	RAZDELEK 2: ODDAJA ALI PRENEHANJE PODJETJA Z OHRANITVIJO DAVČNE ŠTEVILKE IN IDENTIFIKACIJSKE ŠTEVILKE ZA DDV

en	The declaration types to be detailed in the A part are: - type 1, if the unincorporated successors continue the activities of the deceased tax payer by forming a corporation; - type 2, if the already incorporated successors, not running a business subject to VAT, continue the deceased tax payer's activities as a corporation; - type 3, if the already incorporated successors continue the tax payer's activities as a corporation, and merged them in a company subject to VAT.
sl	Vrste morebitnih obvestil v tabeli A so sledece: - vrsta 1, ce dedici, ki prej niso spadali v družbo, nadaljujejo dejavnost pokojnega zavezanca v obliki gospodarske družbe; - vrsta 2, ce so dedici že pridruženi družbeniki, ki pa ne izvajajo dejavnosti, ki je podvržena DDV, in nadaljujejo dejavnost pokojnega zavezanca v obliki gospodarske družbe; - vrsta 3, ce dedici, ki že spadajo v družbo, nadaljujejo dejavnost pokojnega zavezanca v obliki gospodarske družbe, vkljucijo pa jo v dejavnost, ki je podvržena DDV.

en	The personal data provided in this form are therefore processed by the Revenue Agency in the performance of its duties of public interest, or, in any case, connected to the exercising of public powers invested in the Data Controller.
sl	Osebne podatke, ki so navedeni v tem obrazcu, obdeluje Davčna uprava pri opravljanju svojih nalog v javnem interesu oziroma tistih, ki so povezane z izvajanjem javnih pooblastil, s katerimi razpolaga kot upravljavec.

en	DATARELATING TO THE ACTIVITY ACTIVE AND PASSIVE OPERATIONS PAYMENT OF TAX
sl	PREGLEDNICA AF PODATKI V ZVEZI Z DEJAVNOSTJO AKTIVNE IN PASIVNE OPERACIJE IZPLAČILO DAVKA

en	VR1 Amount claimed as a refund of which to be paid using simplified procedure
sl	VR1 Importo chiesto a rimborso di cui da liquidare mediante procedura semplificata Znesek v povračilo ki ga je treba izplačati s poenostavljenim postopkom

en	- total division, with which the company transfers its entire equity to several more pre
sl	- popolna odcepitev s katero odcepljena družba prenese celotno premoženje na več

en	part in the group VAT payment during the year; the amount claimed as a refund (within the sco
sl	tu v postopku izplačila DDV skupine; za vsako je treba navesti zahtevani znesek za povračilo (v okvi

en	VX5 Amount to be deducted or compensated
sl	VX5 Importo da riportare in detrazione o in compensazione - Znesek, ki se odbije ali kompenzira

en	SECTION 2 - SUBJECTS OTHER THAN INDIVIDUALS
sl	rep. št. 642/72) Subjekti, ki niso fizične osebe

en	The amount to be indicated in the current line must be calculated by applying the percentages of compensation which would have been applied if the operations had been carried out within the confines of the State.
sl	Znesek, ki ga je potrebno navesti v tej vrstici, se izračuna z uveljavitvijo pavšalnih odstotkov kompenzacije, ki bi se uveljavljali, če bi do navedenih poslov prišlo znotraj državnih meja.

en	Each beneficiary company, shall fill out a specific declaration, and tick this box by specifying the tax code of the divided company in the relevant fields.
sl	Vsaka družba koristnica, ki mora izpolniti ustrezno prijavo, mora prekrižati to okence in oznaciti v ustrezna polja davcno številko razcepljene družbe.

en	Companies use the eServices exclusively through the appointed agents and/or operators appointed to act in their name and on their behalf according to the procedures illustrated above.
sl	Družbe dostopajo do elektronskih storitev vedno preko pooblaščenih upraviteljev in/ali pooblaščenih delavcev, da delujejo v imenu in za račun istih na zgoraj prikazane načine.

en	The square must be filled in and signed by the assigned subject (intermediaries and group companies) that submits the declaration electronically.
sl	Polje izpolni in podpiše tisti (posredniki in družbe skupine), posrednik, ki je pooblaščen za elektronsko predložitev potrdila.

en	To submit the communication of VAT data via internet, it is essential be in possession of a PIN code.
sl	preko racunalniške storitve Internet, je prejem PIN-kode.

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	Vsaka stran mora biti oštevilcena v postopnem vrstnem redu, in sicer z izpolnitvijo ustreznega polja na njenem gornjem desnem delu; skupno število strani, ki sestavljajo prijavo, mora biti zapisano v tabelo "izpolnjene tabele in podpis prijave".

en	INFORMATION ON THE EXERCISED ACTIVITIES
sl	INfORMAZIONI INERENtI LE AttIVItà EsERCItAtE INfORMACIJE O IZVAJANIh DEJAVNOstIh

en	Telephone numbers and e-mail address are not mandatory.
sl	Telefonska številka, številka telefaksa in elektronska pošta niso obvezni.

en	CD4 Input tax CD5 VAT deducted CD6 Output tax
sl	CD4 IVA esigibile - Izterljivi DDV

en	Intra-community purchases of goods and supply of services as provided for by art. 40, par. 4-bis, 5, 6 and 8 of Decree Law n. 331/1993 (including purchases of industrial gold, pure silver and goods as referred to in art. 74, paragraphs 7 and 8)
sl	74, commi 7 e 8) Medobčinski nakupi sredstev in storitev v skladu s 40. členom, 4-bis., 5., 6. in 8. odstavek ZO št. 331/1993 (vključeni nakupi industrijskega zlata, čistega srebra in sredstev v slkadu s 74. členom, odstavki 7 in 8)

en	NOTE: the dates provided in this part must not be later than the date of submission of the form.
sl	OBVESTILO: podatki navedeni v tej preglednici ne morejo slediti datumu predložitve obrazca.

en	Other entities and institutions recognized as legal entities Consortia with no legal entity
sl	Druge ustanove in zavodi, ki so pravne osebe Konzorciji, ki niso pravne osebe

en	appointing a qualified intermediary (professionals, associations, CAF, etc.) or a delegate.
sl	• pri pooblaščenem posredniku (strokovni delavci, poklicna združenja, CAF in drugih

en	taxable), which fall within the particular regime, including the transfers made vis-à-vis community persons (which, in effect are conside
sl	dajo v poseben režim in zajemajo tudi cesije izvedene pri subjektih EU (ki se smatrajo za posle zno

en	Please note that the divided company shall submit the variation declaration to communicate such variations, without filling out this part.
sl	Opozarjamo, da mora razcepljena družba vložiti izjavo o nastalih spremembah, in ne izpolni te preglednice.

en	articles 31, 113, 114, 115 and 116 of the Legislative Decree of August 18,
sl	113, 114, 115 i 116 člen zakonodajnega odloka z dne 18. avgust

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

en	Illustrative note related to fields from 3 to 11.
sl	Naslov nepremičnine se navede v točkah od 6 do 13.

en	Such communication leads to the automatic extinguishment of the relevant tax codes as well as the 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	• purchases made via the introduction of goods into VAT deposits (article 50-bis, paragraph 4, letters a) b) and d) of Decree Law 331/1993);
sl	• nakupi izvedeni z uvajanjem sredstev v skladišče DDV (v skladu s četrtim odstavkom, črke a) in b) člena 50-bis, zakonske uredbe št. 331/1993);

en	Resident in Italy for income tax purposes for most of the year (at least 183 days per year, 184 days per leap year)
sl	• niste bili vpisani v matično evidenco oseb s stalnim prebivališčem v Italiji več kot pol leta (in sicer 183 dni za navadna leta, 184 dni za prestopna);

en	The statement concerning foreign taxpayers whose details must be reported in the taxpayer's part, is filed autonomously (see paragraph 1.1) by the tax representative who must report his or her own name in the part concerning the taxpayer by reporting appointment code 6.
sl	Napoved tujega subjekta, katerega podatki morajo biti navedeni v kvadratku za zavezanca, se predloži samostojno (odst. 1.1) davčnega predstavnika, ki mora navesti svoje podatke v kvadratku za prijavitelja in vnesti šifro funkcije 6.

en	It is pointed out that the amount relating to such operations must be included in the line corresponding to the payment period in which they were carried out, even though the payment was made quarterly (without added interest) rather than monthly (cp. circular letter 45/E of 18 February 1999).
sl	Davek za te posle mora biti vnesen v vrstico, ki ustreza obdobju izplačila, v katerem so bili izvedeni, če je bilo plačilo izvedeno četrtletno (brez plačila obresti) namesto mesečnega (okrožnica št. 45/E z dne 18. februarja 1999).

en	GEIE (European Groups of Economic Interest) Public limited companies, special companies and consortia as defined in articles 31, 113, 114, 115 and 116 of the Legislative Decree of August 18, 2000, n. 267 (Consolidate Act regarding the regulation of local authorities) Condominiums
sl	GEIE (Evropske skupine gospodarskega interesa) Delniške družbe, posebne družbe in konzorciji v skladu s 31, 113, 114, 115 i 116 členom zakonodajnega odloka št. 267 z dne 18. avgusta 2000 (prečiščeno besedilo zakonov o ureditvi lokalnih ustanov) Solastništvo zgradb

en	Total active operations (without VAT)
sl	Skupaj pasivni posli (brez DDV)

en	This number, together with the details obtained through pre-registration, is used by the user to acquire, through the "First-time access - Acquisition of data" function, the credentials required to generate the necessary secure environment and to access the restricted areas of the website dedicated to eServices.
sl	Ta številka, skupaj s podatki, doseženimi na podlagi predhodnega vpisa, uporablja uporabnik za dvig s funkcijo "prvi dostop - snemanje podatkov" potrebnih za elektronsko prijavo za generiranje varnega okolja in dostopa do zavarovanih mest na spletni strani namenjeni za elektronske storitve.

en	The box must be completed with the code corresponding to the following situations:
sl	V kvadratek se navede šifro, ki ustreza naslednjim okoliščinam:

en	Exempt operations relating to investment gold carried out by agents identified by art. 19, par. 3, letter d)
sl	d) - Oproščeni posli v povezavi z investicijskim zlatom, ki jih izvajajo subjekti, opredeljeni v 3. odst. črki d), 19. člena

en	− Owner.
sl	• Dediči.

en	The box must be crossed if the taxpayer has taken part in extraordinary operations
sl	Barrare la casella se il contribuente ha partecipato ad operazioni straordinarie Označitev kvadratek, če je zavezanec sodeloval pri izrednih poslih

en	Art. 36 bis - DISPENSATION FROM OBLIGATIONS FOR EXEMPT OPERATIONS
sl	36. bis člen oProStIteV oBVeznoStI zA oProŠČene PoSle

en	commerce for the tax category, holding a degree in law or economics or equivalent de
sl	kategoriji za dajatve, z zaključeno fakultetno izobrazbo na področju prava ali ekonomije, oziroma z enakovred

en	Paragraph five of art. 4 provides that transactions relative to gold and foreign currency are not considered commercial, where such transactions are carried out by the Bank of Italy and the Italian Exchange Office; accordingly these are transactions in respect of which the tax remains excluded, whereas analogous transactions carried out by the agent banks now fall within the scope of VAT.
sl	4. člen, peti odst.predvideva, da posli vezani na plato in tujo valuto niso komercializirani omejeno na tiste, ki jih izvaja Banca d'Italia in italijanski urad za izmenjavo; gre za posle za katere ostaja izključitev iz davka, medtem ko enake posle izvajajo banke agenti, ki spadajo v področje aplikacije DDV.

en	Non-taxable operations as a result of declaration of intent Other non-taxable operations Exempt operations (art. 10)
sl	Altre operazioni non imponibili - Drugi neobdavčeni posli Operazioni esenti (art. 10) - Oproščeni posli (10. člen)

en	40, paragraph 9 and 58 of Legislative Decree No. 331/93, for an amount, which is 25% greater than the overall amount of all the transactions, carried out in the 2003 fiscal period.
sl	331/93, za skupno vsoto večjo od 25% skupne vsote vseh posegov v davčnem letu 2009.

en	Thus, in this case, among the above-mentioned lines VX4, VX5 and VX6, the amount that should be divided is only the one resulting from the difference between field 1 and 2 of line VX2.
sl	V tem primeru torej, mora biti porazdeljen med vrstice VX4, VX5 in VX6 izključno znesek, ki izhaja iz razlike med poljema 1 in 2 vrstice VX2.

en	Who can use the Moss scheme
sl	KDO LAHKO UPORABLJAOBRAZEC UNICO MINI

en	Thus, if a non-resident person has operated in Italy during the fiscal year via an established organization, as well as via a fiscal agent or has registered himself directly, individual communications for the transactions attributable to each of them must be submitted.
sl	Zato, v primeru, da je subjekt ne rezident v davčnem letu deloval v Italiji potom stabilne organizacije ter potom davčnega predstavnika, oziroma z neposredno identifikacijo, mora predstaviti samostojne prijave za operacije vsakega posameznega subjekta.

en	Notice: Line VH must be completed exclusively if there is the intention to send, integrate or correct the omitted, incomplete or incorrect data in communications regarding periodic VAT payment's (see resolution no. 104/E dated 28 July 2017).
sl	Opozorilo: razpredelnico VH morate izpolniti le, če nameravate pošiljati, dopolnjevati ali popravljati izpuščene, pomanjkljive ali napačne podatke v poročilih o obdobnih odplačilih DDV (glej sklep št. 104/E z dne 28. julija 2017) .

en	Income generated in Italy is taxed according to the ordinary rules.
sl	Če pa je dohodek obdavčen v Italiji, se obdavčitev uveljavi v skladu z določili italijanske zakonodaje tega področja.

en	Supplementary tax payments Account re-accredited from the controlling company
sl	Versamenti integrativi d'imposta - dopolnilna plačila davka Acconto riaccreditato dalla controllante - Ponovno vplačilo akontacije kontrolne družbe

en	Cross the box corresponding to the event which took place:
sl	Označite kvadratek, ki ustreza dogodku:

en	In addition, the section must include that part of payments taken to be the taxable base for sales of goods for which deductions for their purchase or import has been limited by virtue of the provisions of article 19-bis1 or of other provisions (for example motor vehicles, cellular telephones, etc.).
sl	Poleg tega zajema razdelek del plačil kot davčno osnovo za cesije sredstev, katerih nakup je bil odbit omejen v skladu s členom 19-bis1 ali drugimi določili (primer osebna vozila, mobilni telefoni, itd.).

en	On the basis of the new provisions contained in Presidential Decree number 435 of the 7th of December 2001, as modified by Presidential Decree number 322 of the 22nd of July 1998, the authorised intermediary must:
sl	Na podlagi novih predpisov, ki jih vsebuje OPR iz dne 7. decembra 2001, št. 435, kot sprememba OPR iz dne 22. julija 1998, št. 322, ki je stopil v veljavo dne 1. januarja 2002, mora pooblašceni posrednik prijav:

en	Admissible deductible VAT [(line VF 22 or VG38 or VG40 or VG41 or VG42 or VG43 or VG63 or VG64) ±VG70] to be carried forward to VL4
sl	IVAammessa in detrazione [(rigo VF23 oppure VG38 o VG40 o VG41 o VG42 o VG43 o VG64) ± VG70] da riportare al rigo VL4 DDV, ki se ga lahko odbije [(vrstica VF23 oziroma VG38 ali VG40 ali VG41 ali VG42 ali VG43 ali VG64) ± VG70], ki se vnese v vrstico VL4

en	3 - Calculation of admissible deductible VAT
sl	3 - Določanje odbitnega DDV

en	siderations (art. 24), and taking into account the variations as referred to in article 26, recorded for the same year;
sl	člen) upoštevajoč spremembe registrirane za to leto v skladu s 26. členom;

en	Article 1
sl	člen)

en	This eventually imposes the
sl	Končno je treba navesti

en	Code 2 must be indicated by taxpayers who request the refund in accordance with article 30, paragraph 2, letter a).
sl	Šifro 2 navedejo davkoplačevalci, ki zahtevajo povračilo skladno s črko a) 2. odstavka, 30. člena.

en	Please specify the personal information of the legal representative, if any, or of a Managing Director.
sl	Navedite identifikacijske podatke zakonskega zastopnika ali - če le-ta ni na voljo - družbenika upravitelja.

en	• a person responsible for providing the tax code on behalf of a relative for income tax returns (for tax deductions)
sl	• zahtevek vloži oseba, odgovorna za navedbo davčne številke vzdrževanega družinskega člana v davčni napovedi (za davčne olajšave),

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

en	THE DIRECTOR OF THE AGENCY
sl	ukrep Direktorja

en	Data for the calculation of percentage of deduction
sl	Percentuale di deduzione spettante Odstotek pripadajočega odbitka

en	The 2017 Budget Law (Law of December 11, 2016, No. 232) enhanced the effectiveness of existing regimes and introduced new favorable measures, in order to have a diversified set of incentives.
sl	Zakon št. 232 z dne 11. decembra 2016 (Zakon o stabilnosti 2017) je spremenil zahteve za upravičenostdo omenjene olajšave in višino nagrad, za katere se lahko uveljavlja znižanje davkov.

en	b), of the Legislative Decree of 18 February 1999);
sl	odstavek, črka b), odloka z dne 18. februarja 1999);

en	Based on the provisions contained in the above-mentioned Presidential Decree No. 322 dated
sl	Na podlagi določil , ki jih vsebuje navedeni Odloka Predsednika Republike (O.P.R.)

en	Cross one of the following boxes: if the applicant is directly submitting the application for himself/herself, in person or through a delegate.
sl	če vlagatelj vloži zahtevek neposredno zase, bodisi osebno ali prek pooblaščenca.

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

en	and VX must be completed only in form no. 01 in order to summarize the data of both companies; - a form, in which all the parts must be completed by reporting the data concerning the first activity practiced in the
sl	njene preglednice VT in VX v namene povzemanja podatkov obeh dejavnosti; - obrazec, kjer morajo biti izpolnjene preglednice, ki vsebujejo podatke prve dejavnosti,

en	Postcode to be indicated if there is one
sl	ŠIFRA, KI JO JE TREBA NAVESTI

en	The section shall be filled out exclusively by the beneficiaries of the above transformations (transferee, company originating from the merger, beneficiary of a division, etc.).
sl	Ta razdelek morajo izpolniti izključno subjekti koristniki oziroma subjekti, ki so nastali iz navedenih sprememb (pridobitelj, družba, ki je nastala iz združitve, koristnik v primeru razcepitve, itd.).

en	VF38 Reserved for mixed agricultural enterprises - Total taxable different operations
sl	VF38 Riservato alle imprese agricole miste - Totale operazioni imponibili diverse Namenjeno mešanim kmetijskim podjetjem - Skupaj obdavčeni različni posli

en	Foundations 10.
sl	RAZLOG 10.

en	NOTE If the taxpayer completes section 3 (relating to the refund of the
sl	V primeru, da zavezanec izpolni razdelek 3 (ki se nanaša na povračilo najmanjšega presežka v

en	Such part shall be filled out if the form is submitted through a delegated person.
sl	Ta preglednica se izpolni, če se obrazec predloži preko pooblaščene osebe.

en	Other organisations of people and goods 44.
sl	Druge organizacije oseb in dobrin 44.

en	Number of subjects who have taken part in the group payment
sl	Numero di soggetti partecipanti alla liquidazione di gruppo Število subjektov, udeleženih pri skupinskem izplačilu

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	Tabelo je treba izpolniti, ce gre za obvestilo na podlagi 1. cl., 4. odstavka OPR št. 441/1997, da bi preverili domnevo o predaji po 1. cl., 1. odstavku omenjenega odloka.

en	The documentation is deemed to have been submitted on the date on which the reception of the data on the part of the Revenue Agency is completed and proof that the return has been submitted is provided by the confirmation of reception issued by the Revenue Agency.
sl	Obrazec je predložen tistega dne, ko se zaključi prejem podatkov s strani Agencije za Prihodke in dokaz predložitve je dan z obvestilom same Agencije, ki potrjuje prejem.

en	in force.
sl	VE Razd.

en	322 of 22 July 1998 and subsequent amendments, they are not required to file the sta
sl	republike št. 322 z dne 22. julija 1998 in z naslednjimi spremembami, niso obvezni

en	If the U.S.
sl	Če država,

en	848.800.444 (telephone operator) from Monday to Friday from 9:00 a.m. to 5:00 p.m. on Saturday from 9:00 a.m. to 1:00 p.m.
sl	848.800.444 od ponedeljka do petka, od 9. do 17. ure, in ob sobotah, od 9. do 13. ure (storitev z operaterjem).

en	VX6 Amount transferred following tax consolidation option
sl	VX6 Importo ceduto a seguito di opzione per il consolidato fiscale Odstopljen znesek po opciji za davčno konsolidiranje

en	In relation to guarantees and guarantee policies, as envisaged by article 38-bis, it is specified that the guarantee is effective from the date on which the refund is made, for a period of three years or, if less, to the period remaining until the forfeiture deadline of the assessment action of the Office (article 57, par. 1).
sl	V zvezi s poroštvom in z poroštvenimi policami na podlagi člena 38-bis naj poudarimo, da je garancija veljavna od datuma izplačila povračila za obdobje 3 let, oziroma v primeru, da je znesek povračila nižji, za obdobje do zapadlosti roka preveritve s strani Urada (1. odstavek 57. člena).

en	The choice to have the notice sent to the authorised intermediary also allows a qualified professional to verify the results of the check conducted on the return.
sl	Izbira, da se obvestilo pošlje zaupnemu posredniku omogoča preverjanje s strani kvalificiranega strokovnjaka izidov kontrole napovedi.

en	The VR form must not be submitted by the companies taking part in the group payment that have transferred credit surpluses, which are not set off within the ambit of the group, in respect of which the controlling company intends requesting a refund.
sl	Preglednico VR ne izpolnijo družbe udeležene v izplačilu skupine, ki so prenesle presežke nekompenzirane terjatve v okviru skupine za katere namerava matična družba zahtevati povračilo.

en	In addition, the first box must be crossed if the form has been prepared by the taxpayer, or the second if the form has been prepared by the person sending it.
sl	Poleg tega mora biti označen prvi kvadratek, če je obrazec pripravil zavezanec, ali če je obrazec pripravil tisti, ki ga pošilja.

en	INFORMATION RELATING TO THE ACTIVITY IDENTIFICATION DATA OF FINANCIAL RELATIONSHIPS
sl	INfORMACIjE O DEjAVNOSTI IDENTIfIkACIjSkI PODATkI O ODNOSIH S fINANČNIMI OPERATERjI

en	control and it subsequently incorporated during the same fiscal period, another company that can legitimately claim the refund for the lesser of the deductible surpluses of the three year
sl	podjetij zaradi prekinitve nadzora in je nato v istem davčnem obdobju priključila drugo družbo, ki ima pravico, da prosi za povračilo za najmanjši presežek v triletju.

en	persons; - the electronic Fisconline service, whenever the obligation exists to file the return of
sl	cev; - elektronske storitve Fiscoline, če obstaja obveznost predložitve napovedi s strani nadomestnih

en	• non-taxable intra-community purchases (art. 42, paragraph 1 of Decree Law 331/1993), including those referred to in art. 40, paragraph 2, of the same Decree Law ("community triangle" with the intervention of the domestic agent as transferor/transferee);
sl	• neobdavčeni nakupi med državami skupnosti (42. člen, 1. odst., zakonskega odloka št. 331/1993), vključno z nakupi v skladu s 40. členom, 2. odst., istega zakonskega odloka (trikotnik skupnosti s posegom nacionalnega delavca kot cesionar-cedent);

en	The failure to submit the communication or submitting it with incomplete or incorrect information entails the application of an administrative sanction that ranges from 258 to 2,065 Euro, in terms of article 11 of Legislative Decree No. 471 of 18 December 1997, for the failure to provide information or provision of incorrect information, as referred to in paragraph 6 of article 8-bis of Presidential Decree No. 322 of 1998
sl	Opustitev prijave podatkov ali vročitev le-te z nepopolnimi ali nepravilnimi podatki povzroči izvajanje upravne kazni, in sicer v višini od 258 do 2.065 evrov, ki jo predvideva 11. člen zakonodajnega odloka št. 471, z dne 18. decembra 1997, zaradi pomanjkljivega ali nepravilnega sporočanja podatkov, kot to določa 6. odstavek, 8.-bis člena O.P.R.

en	out significant operations for VAT purposes not less than the amount derived from the application of the percentages
sl	ni izvedlo transakcij za namene DDV, katerih vrednosti niso manjše od zneska, ki izhaja iz uporabe deležev, kot so

en	SECTION 2: OTHER VENUES WHERE ACTIVITIES ARE EXERCISED AND/OR BOOKKEEPING IS HELD
sl	RAZDELEK 2: DRUGI KRAJI, KJER SE IZVAJAJO DEJAVNOSTI IN/ALI HRANIJO RAČUNOVODSKI IZKAZI

en	Based on the provisions contained in the above-mentioned Presidential Decree no. 322 of 22 July 1998 and subsequent amendments, authorized intermediaries and the companies of the group in charge of the electronic filing, shall:
sl	Na podlagi določil omenjenega odloka predsednika republike z dne 22. julija 1998, št. 322 in kasnejših sprememb, morajo pooblaščeni posredniki in družbe, pripadajoče koncernu in, zadolžene za elektronsko pošiljanje:

en	- the guarantees provided by the individual companies taking part in the group's payment for the respective credits
sl	- garancije, ki jih dajo posamezne družbe udeležene pri izplačilu skupine za kompenzira

en	FAX NUMBER DIALLING CODE NUMBER
sl	FAx - FAKS prefisso numero Omrežna št. številka

en	those placed in possession of the property, in the event of absence of the deceased or a finding of presumed death
sl	• primere vnosa lastnine dobrin odsotne osebe in ob izjavi o domnevni smrti;

en	• at any Revenue Agency Office, providing an identity document and completing an autho
sl	• pri katerem koli uradi ob predložitvi osebnega dokumenta in izpolnitvi zahtevka za

en	no. 54 of the 4th of March 1999); - trustees and liquidators, in respect of refunds for an overall amount not exceeding 258,228.40 euro.
sl	Odloka št. 567, z dne 28. decembra 1993); - stečajni upravitelj in likvidacijski upravitelj za povračila do skupne vsote največ 258.228,40 evra.

en	The tax due is therefore equal to:
sl	Predvidena davčna olajšava je enaka:

en	fectorial registers and in the cooperation register 5.
sl	prefekturne knjige in v register zadrug 5.

en	ANNUAL COMMUNICATION OF VAT DATA
sl	COMUNICAZIONEANNUALE DATI IVA LETNAPRIJAVAPODATKOV DDV

en	applies.
sl	uporabe.

en	• social welfare bodies or organisations on behalf of a foreigner in financial difficulty
sl	• zahtevek vložijo institucije ali združenja, ki opravljajo naloge socialnega skrbstva, za tujega državljana v slabših socialnih razmerah,

en	For further information please consult the website http:/ /telematici.agenziaentrate.gov.it.
sl	Za vsako drugo informacijo si lahko ogledate spletno stran http://telematici.agenziaentrate.gov.it.

en	Extraordinary transactions or transformations that took place during the fiscal year to which the communication relates
sl	Izredne operacije ali spremembe med davčnim letom, ki so podvržene posredovanju podatkov

en	The schemes are optional.
sl	Ti pogoji so med seboj alternativni.

en	of wich, with concessions for exceptional events of which relieved of the guarantee
sl	di cuicon agevolazioni per eventi eccezionali od tega olajšave zaradi izrednih dogodkov di cuiesonerati dalla garanzia od tega oproščeni jamstva

en	THE REVENUE AGENCY DIRECTOR Rossella Orlandi
sl	Direktor Agencije za Prihodke Raffaele FERRARA

en	The tax shall be paid:
sl	Davek na dediščino je treba plačati na:

en	The province acronym is the one used for licence plates (ROME = RM: Foreign Country - EE).
sl	Okrajšava za pokrajino je enaka tisti, ki se uporablja za avtomobilske registrske tablice (RIM = RM; Tuja Država - EE).

en	type Esito_Richiesta_Type properties
sl	Codice titolo possesso - Šifra vrste lastništva

en	If the appointor's document is a photocopy, this must be delivered to the office.
sl	Ce je dokument pooblastitelja fotokopija, jo mora oddati uradu.

en	from a regime of total exemption to a regime of total taxability or vice-versa, or following the option
sl	oprostitve obdavčitve do režima celotne obdavčitev in obratno ali po opciji za ločevanje dejavno

en	The 20
sl	in 19

en	TOTAL DIVISION: the transfer of the assets of the company to several pre-existing or new companies.
sl	POPOLNA RAZCEPITEV: nastane s prenosom celotnega premoženja družbe na več družb, ki že obstajajo ali pa ki so bile na novo ustanovljene.

en	4.2.13 - PART VL - PAYMENT OF ANNUAL TAX
sl	4.2.7 - RAZPREDELNICA VL - PLAČILO LETNEGA DAVKA

en	whenever the deferred invoice is used;
sl	• odpravnine in z njimi povezani predujmi;

en	Purchases of goods coming from the Vatican State City and from San Marino - art. 71, par. 2 - (including purchases of industrial gold, pure silver and goods as referred to in art. 74, paragraphs 7 and 8)
sl	Acquisti di beni provenienti dallo Stato città del Vaticano e dalla Repubblica di San Marino - art. 71, comma 2 - (inclusi acquisti di oro industriale,argento puro e beni di cui all'art.

en	The concept of residence for tax purposes
sl	Davčna osnova v pokojninske namene

en	The following steps are necessary to obtain authorisation to use the Entratel service: 1. apply for pre-registration for the service using the specific option in the section "If you
sl	Za doseganje usposobitve elektronske storitve Entratel je potrebno: - zahtevati predvpis za storitev preko posebne funkcije v razdelku "Če še nisi registriran

en	BOOKKEEPING: tick the box only if the tax legislation associated bookkeeping is partially or totally retained in the specified venue.
sl	POSLOVNE KNJIGE: okence je treba prekrižati, le ce so v navedenem kraju v celoti ali delno ohranjene poslovne knjige, ki jih predpisuje davcni zakon.

en	The types of declaration for the A part are: - type 1, if the beneficiary company commences the activity after the division; please specify
sl	Možne vrste prijave, ki jih je mogoče navesti v prijavnici A, so: - vrsta 1, če družba koristnica začne dejavnost po razcepitvi; kot datum začetka se navede da

en	January 1st, 2001.
sl	Januarjem 2001.

en	ACCONTO IRPEF - DOWN PAYMENT OF IRPEF
sl	Ritenute Irpef - Odtegljaji davka Irpef

en	It is pointed out that the amount to be indicated in the "debits" field of each line of the current section corresponds to VAT owed for each period (even if not actually paid).
sl	Znesek se navede v polje "davki"; vsaki vrstici te razpredelnice ustreza dolgovani DDV za vsako obdobje (tudi če je bil dejan-sko plačan).

en	SECTION 2 - Calculation of tax surplus
sl	2 - Določanje presežka davka

en	refunds of direct and indirect taxes;
sl	prihodki Denarne kazni v zvezi z neposrednimi in

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.
sl	V posebnem primeru, da prijavo izpolnjuje davčni predstavnik subjekta, ki nima stalnega bivališča v Italiji, polj o naslovu ni potrebno izpolniti

en	Credit surpluses transferred from non-operative companies
sl	Eccedenze di credito trasferite da società non operative Presežek terjatve, presesene iz nedelujoče družbe

en	in the case of CESSATION, indicate the tax code and the date of cessation.
sl	v primeru UGASNITEV navedite davčno številko in datum prekinitve dejavnosti.

en	The average dwelling age is about 15 years old.
sl	Meno di 35 anni Mlajši od 35 let

en	European Commission (2009).
sl	UNICO 2009)

en	• in column 4, the type of relation, using the codes provided in the table below (see the
sl	• v stolpcu 4 vrsta odnosa, pri tem je potrebno uporabiti šifre iz tabele, navedene v nadaljevanju (prim.

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 so privedle do prenehanja spremenjenega subjekta (cedent, donator, itd.), pomeni tudi avtomaticno razveljavljenje številke DDV omenjenega subjekta in odgovarjajoce davcne številke, ce gre za družbo.

en	The relative data is obtained from the difference between the aforementioned amounts.
sl	Pripadajoči podatek se pridobi iz razlike omenjenih zneskov.

en	Social welfare bodies or organisations on behalf of a foreigner in financial difficulty 15.
sl	Institucije ali združenja, ki opravljajo naloge socialnega skrbstva, za tujega državljana v slabših socialnih

en	The data you provide through this form shall be processed by the Revenue Agency in order to regulate declarations of commencement of activities, data variation or cessation of activities due to VAT purposes.
sl	i dati da lei forniti con questo modello verranno trattati dall'agenzia delle entrate al fine di regolamentare le dichiarazioni di inizio attività, variazione dati o cessazione attività ai fini iva.

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 svojih delih, na obrazcu, ki ustreza tistemu, ki je bil odobren za davčno obdobje, na katero se nanaša napoved.

en	Reserved for the non-resident in case of passing from a tax representative to the direct identification and vice-versa
sl	Riservato al soggetto non residente nelle ipotesi di passaggio da rappresentante fiscale a identificazione diretta e viceversa Namenjeno nerezidenčni osebi, v primeru, da spremeni obliko iz davčnega zastopnika v režim neposredne identifikacije, oziroma obratno

en	For the purposes of said form delivery only, intermediaries are considered "data controllers" when the data become available to them and are under their direct control.
sl	Za samo za namen pošiljanja, dobijo posredniki kvalifikacijo »upravljalec obdelave podatkov«, v trenutku kadar imajo podatke na razpolago in so pod njihovim neposrednim nadzorom.

en	Limited partnership 26.
sl	Enostavne komanditne družbe 26.

en	gnizes as the "legal agent"; - it appears that the person on behalf of whom the request is made is already authorized to use the
sl	zastopnik"; - oseba, ki je vložila prošnjo, je že prejela dovoljenje za uporabo storitve Entratel; v tem primeru bo

en	VF17 (minus) Purchases recorded in previous year but with VAT payable in 2005
sl	VF20 (meno) Acquisti registrati negli anni precedenti ma con imposta esigibile nel 2015 (manj) Nakupi, registrirani preteklih letih, z davkom, ki se izterja v letu 2015

en	Line VL27, indicate the total amount of special tax credits used for 2018 in the deduction of periodic payments and of the payment on account.
sl	V vrstico VL27 se navede skupni znesek posebnih davčnih terjatev, uporabljenih za leto 2020, z odštevanjem obdobnih plačil in akontacije.

en	PARTIAL DIVISION: the transfer of part of a company assets to one or more pre-existing or new companies.
sl	2b DELNA RAZCEPITEV: nastane preko prenosa dela premoženja podjetja v korist eni ali vec že obstojecih ali novonastalih družb.

en	Thus, the amount of deductible surplus to be divided in the following lines VX4 (also in the absence of the requirements under art. 30), VX5 and VX6, results from the difference between the amount written in field 1 and the amount written in field 2.
sl	Torej bo višina odbitnega presežka, ki se porazdeli na sledeče vrstice VX4 (tudi brez predpostavk iz 30. člena), VX5 in VX6 dana iz razlike med zneskom v polju 1 in zneskom iz polja 2.

en	• with data in the possession of other entities (such as banks, social security and insurance institutions,
sl	• s podatki, s katerimi razpolagajo drugi subjekti (na primer banke,

en	Controlled are those joint-stock companies, limited partnerships with share capital and limited liability companies whose shares or stock are owned by the parent body or by another controlled of this body with a stake higher than 50 percent in the capital from the beginning of the previous tax period.
sl	Šteje se za nadzorovane družbe tiste delniške družbe, delniške komanditne družbe ali družbe z omejeno odgovornostjo, katerih delnice so v lasti nadzorovalne ustanove ali od te nadzorovane družbe za vsoto, ki presega 50 odstotkov kapitala od zacetka prejšnjega davcnega obdobja.

en	FOREIGN COUNTRY OR ITALIAN MUNICIPALITY OF BIRTH
sl	STATO ESTERO OVVERO COMUNE ITALIANO DI NASCITA TUJA DRŽAVAALI OBČINA ITALIJANSKA NARODNOST

en	2. print out the result of pre-registration using the option "Print copy for office use"; 3. fill in the application for authorisation according to type of user; 4. submit the application to the competent Revenue Agency office (any in the region of the
sl	natisniti rezultate predhodne registracije s pomočjo ukaza »Natisni prilogo za arhiv«; izpolniti zahtevek za vklop storitev glede na vrsto uporabnika; predložiti vlogo pristojnemu uradu Agencije (kateremu koli v deželi, v kateri je določena davčna rezidenca uporabnika).

en	Completion of part VH by controlling and controlled companies (article 73) Regarding the completion of part VH by companies adhering to group payment as referred to in article 73 (in special cases of transfer of control during the tax year or mergers etc.) the taxpayer is referred to the clarifications supplied in sub paragraph 3.4.3.
sl	Izpolnjevanje preglednice VH s strani kontrolne in kontrolirane družbe (73. člen) Za način izpolnjevanja preglednice VH s strani družb, ki so pristopile k plačilu skupine v skladu s 73. členom v posebnim primerih prenehanja kontrole v teku davčnega leta ali spojitev itd, glej pojasnila dana v spodnjem odstavku 3.4.3.

en	Persons who make use of the right to pay VAT relative to operations deriving from subcontracting agreements, using the appropriate tax codes, must include the amount relating to such operations in the line corresponding to the payment period in which they were carried out, even though the pay-ment was made quarterly (without added interest) rather than monthly ticking the box "subcontractors" (cp. circular letter 45/E of 18 February 1999).
sl	Subjekti, ki so uveljavljali pravico do trimesečnega plačevanja DDV pri poslih izhajajočih iz podpogodbe s strankami z uporabo ustreznih številk dajatve, morajo vključiti davek za te posle v pripadajočo vrstico, ki ustreza obdobju odplačila, v katerem so bili opravljeni, če je se je odplačilo izvajalo enkrat na vsake tri mesece (brez plačila obresti) namesto enkrat mesečno, in označiti pripadajočeokence "Poddobavitelji" (glej okrožnico št. 45/E z dne 18. februarja 1999).

en	If there is more than one representative in this part, the details of one subject only must be indicated.
sl	V primeru več zastopnikov v tej preglednici, se navedejo podatki enega samega subjekta.

en	If there are more than 11 controlled companies, other summary forms must be used, in which completion of the first box, reserved for the controlling company, and the box "Attached to VAT form IVA 26LP/2006", must be omitted.
sl	V primeru, da je več kot 11 nadzorovanih družb, se uporabi več obrazcev, v katerih se ne izpolni prve preglednice, ki je namenjena nadzorujoči družbi, prav tako se pusti neizpolnjeno preglednico "Priloge k preglednici DDV 26LP/2012".

en	SECTION 4 - Option regarding tax on entertainments Application of tax on entertainment in the ordinary manner - Article 4 of Presidential Decree no. 544 of 1999
sl	RAZDELEK 4 - Opcija v namene davka na zabavo Uporaba davka na zabavo na navaden način - 4. člen, Odlok Predsednika Republike (O.P.R.)

en	Refunds requested during the year (art. 38-bis, paragraph 2)
sl	medletna zahtevana povračila (2. odst. člena 38-bis)

en	All the parts and instructions are available at the websites www.finanze.gov.it and www.agenziaentrate.gov.it
sl	Vse razpredelnice in navodila so na voljo na spletnih straneh www.finanze.gov.it in www.agenziaentrate.gov.it

en	Gross margins (*) relative to taxable transactions
sl	Bruto marže (*) za davčne stopnje

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 E in navesti naslov, na katerem se hranijo te evidence ter svojo davčno številko.

en	It is compulsory in other cases.
sl	Ta navedba je obvezna v naslednjih primerih:

en	INTRA-COMMUNITY TRANSFERS ON THE BASIS OF CATALOGUE, BY POST AND SIMILAR (art. 41, DECREE LAW
sl	CESSIONI INTRACOMUNITARIE IN BASE A CATALOGHI, PER CORRISPONDENZA E SIMILI (art. 41, D.L.

en	Registration number of the boat
sl	Registrska tablica ali številka šasije IMBARCAZIONE - PLOVILO

en	• considerations for intra-community purchases objectively not taxable, made without using the ceiling, including those relating to goods to be deposited in VAT warehouses, pursuant to article 50-bis, paragraph 4, letter a) of Decree Law no.
sl	• protivrednosti za nakupe znotraj EU, ki so objektivno neobdavčljivi in so bili izvedeni brez uporabe plafona, vključno s tistimi, ki se nanašajo na blago, namenjeno v vnosu v zaloge DDV, v skladu s črko a), 4. odstavka, člena 50-bis zakonodajnega odloka št.

en	The office after verifying the identity of the applicant, provides the first 4 digits of the PIN code along with the password for the first access.
sl	Po opravljeni ustrezni kontroli posreduje konzulat zavezancu prvi del pin kode in ustrezno geslo.

en	Occasional carrying out of exempt operations or taxable operations
sl	Occasionale effettuazione di operazioni esenti ovvero di operazioni imponibili - Občasno izvajanje neobdavčenih ali obdavčenih poslov

en	• field 10, the amount of the share of refund, to be included in line VY4, ascribable to every group company.
sl	• polje 10, znesek deleža povračila, ki se zajame v vrstico VY4 in se pripiše vsaki družbi skupine.

en	per Art. 31, 113, 114, 115 and 116 of the Legislative De
sl	ladu s 31, 113, 114, 115 i 116 člen zakonodajnega od

en	Domicile (if different from the residence)
sl	OBČINA (če se razlikuje od pravnega sedeža)

en	- by the auditor entered in the register established at the Ministry of Economy and Finance, in the Subject box, code
sl	- pri računovodskem revizorju, registriranem v uradnem registru Ministrstva za gospodarstvo, finance in sodstvo, v

en	NOTICE: if the amount owed does not exceed the limit of 25.82 Euro, including interest owed by taxpayers making quarterly payments, the payment must not be made nor must said amount be indicated in the debits field of the line corresponding to the payment period.
sl	OPOZORILO: če dolgovani znesek ne presega meje 25,82 EUR z obrestmi, ki jih dolgujejo četrtletni zavezanci, se izplačilo ne izvede, omenjeni znesek ne sme biti niti naveden v polju obveznosti v ustrezni vrstici za plačilno obdobje.

en	PRESUMPTION OF TRANSFER - REPRESENTATION RELATIONS ART.1, PAR. 4, DECREE OF THE PRESIDENT OF THE REPUBLIC NO.
sl	Predvidevanje cesije - razmerje zastopništva 1. člen, 4. odst. odloka predsednika republike (O.P.R.)

en	lowing the rental; please specify the rental contract commencement date as the commencement
sl	je predvideno plačilo DDV-ja, po sklenitvi najemne pogodbe; kot datum začetka navedite datum

en	tus of legal entity (excluding co-ownership entities) 14.
sl	Druge organizacije, ki niso pravne osebe (izključene so skupnosti) 14.

en	The Central organization is composed of:
sl	Osnovni obrazec sestavljajo:

en	In this case the tax payer shall refer to the instructions in the D part.
sl	V omenjenih primerih mora davcni zavezanec predhodno pregledati navodila tabele D.

en	Attach explanation (see instructions).
sl	(Vedere istruzioni Glej navodila (Vedere istruzioni Glej navodila

en	In the event that the negotiating representative is not a natural person the tax code of the correspondent legal representative and Managing Director, that is, of those individuals that are empowered to sign the statements through specific Power of Attorneys.
sl	Ce pogajalski zastopnik ni fizicna oseba, je treba navesti davcno številko pravnega zastopnika, clana upravnega odbora oziroma pravnih oseb, ki lahko podpišejo prijave na podlagi posebnega pooblastila.

en	The intermediate is bound to store, possibly on electronic media, a copy of the declarations transmitted, for the same term as that stipulated in the aforesaid article 43, for the purposes of any examination required by the Financial Administration.
sl	Posrednik mora shraniti tudi na racunalniškem nosilcu podatkov kopijo vloženih prijav za obdobje, ki ga predvideva omenjeni 43. cl., v primeru zahteve financne uprave po vpogledu.

en	A) Transformation occurred during the year 2013
sl	Zavezanec je umrl v teku leta 2010

en	Cross the box if it is the last return under ordinary VAT regime
sl	Barrare la casella se si tratta dell'ultima dichiarazione in regime ordinario IVA Označite kvadratek, če gre za zadnjo napoved v navadnem režimu DDV

en	Line AF29 Total amount of interest due for quarterly payments.
sl	Vrstica AF29 skupni znesek obresti, ki jih je treba plačati zaradi četrtletnih izplačil.

en	Such communication leads to the automatic extinguishment of the relevant tax codes or VAT numbers (see note of this section).
sl	To obvestilo pomeni avtomaticno razveljavljenje navedenih davcnih številk in številk DDV (glej opombo k tej tabeli).

en	MUNICIPALITY: in case of a foreign address please specify the country.
sl	OBCINA: v primeru tujega naslova je treba navesti državo.

en	Field 7 indicate operations provided for by numbers 1) to 4) of article 10, carried out with subjects established outside the European Union or regarding goods destined to be exported outside the European Union itself, equated with taxable operations for the purpose of deduction by article 19, paragraph 3, letter a-bis).
sl	Polje 7 navedite posle v skladu s številkami od 1) do 4), 10. člena opravljene za subjekte zunaj Skupnosti ali za sredstva namenjena za izvoz izven Skupnosti enakovredni obdavčljivim poslom z namenom olajšave v skladu z 19. členom, 3. odst., črka a-bis).

en	to present this form on my behalf
sl	a presentare in sua vece il presente modello da v mojem imenu predloži ta obrazec

en	The following cases fall within the circumstances outlined: - a change in the tax regime applicable to the lending transactions carried out, which have consequences on the deduction that
sl	V ta okvir spadajo naslednji primeri: - sprememba davčnega režima, ki se uporablja za aktivne posel,ki so izvedeni tako, da vplivajo na en

en	there are deductible tax surpluses brought forward as a deduction in the following year.
sl	presežki, za katere se uveljavi odbitek v naslednjem letu.

en	Check all applicable boxes.
sl	da preveri njih uporabo.

en	ELECTRONIC SUBMISSION Reserved for intermediary
sl	ElEKTRONSKO POŠIlJANJE Riservato all'intermediario Rezervirano za posrednika

en	The declaration, as per Art.1 Paragraph 4 of the Decree of the President of the Republic No. 322 dated 22nd July 1998, and following amendments, shall be signed by the legal representative, the Managing Partner or whoever holds the legal or negotiating representation.
sl	Na podlagi 1. cl., 4. odstavka OPR iz dne 22. julija 1998, št. 322 z naknadnimi spremembami, morajo prijavo podpisati pravni zastopnik, clan upravnega odbora ali oseba, ki dejansko upravlja, in pogajalski zastopnik.

en	as stipulated in article 7 of Decree Law no. 185/2008 (minus) Operations carried out during previous year but with tax payable in 2011 (minus) Transfers of depreciable goods and internal transfers
sl	v skladu s 7.členom zakonskega odloka št.185/2008 (meno) Operazioni effettuate in anni precedenti ma con imposta esigibile nel 2009 (manj) Posli, ki se opravljajo v predhodnih letih z davkom, ki se izterja v letu 2009 (meno) Cessioni di beni ammortizzabili e passaggi interni (manj) Terjatve sredstev, ki se amortizirajo in internih prehodi

en	In this ca
sl	V tem

en	The data in the possession of the Ministry of the Economy and Finance and the Revenue Agency may be communicated to other public entities (for example Municipalities, I.N.P.S.)
sl	Podatki, s katerimi razpolaga Ministrstvo za Gospodarstvo in Finance in Agencija za Prihodke se lahko posredujejo drugim javnim subjektom (kot npr.

en	Imports of goods as referred to in art. 74, paragraphs 7 and 8 without paying the VAT at custom (art. 70, paragraph 6)
sl	Uvoz sredstev v skladu s 74. členom, odstavka 7 in 8 brez plačila DDV na carini (70. člen, 6. odst.)

en	• all the information necessary for the verification of the conditions for the extension
sl	• drugi podatki, potrebni za preverjanje odbitka

en	Documentation with which the intermediary must provide the declarant as proof of submission of the declarations.
sl	Dokumentacija, ki jo mora posrednik izdati prijavitelju kot dokazilo o predloženi napovedi Na podlagi določil O.P.R.

en	Line VF38 must include the taxable amount and the tax regarding the transfers of products and services which are not agricultural (already included in section 2 of part VE), carried out by mixed agricultural businesses (art. 34, paragraph 5).
sl	V vrstico VF38 se vnesejo obdavčeni zneski in davki cesij proizvodov in storitev, ki niso povezane s kmetijstvom (že zajete v razdelek 2 preglednice VE), ki jih izvajajo mešana kmetijska podjetja (34. člen, 5. odst.).

en	The line must be used also when, following the submission of a return which is a correction of an existing return by the due date, or a supplementary return as referred to in article 2, paragraph 8-bis, of Presidential Decree 322/1998, payment exceeding the amount owed results.
sl	Vrstica se uporablja tudi, ko po predložitvi korektivne napovedi v rokih ali dopolnilne napovedi v skladu z odstavkom 8bis 2. člena odloka predsednika republike št. 322/1998 izhaja, da je višina izvedenega plačila presegla dolgovano.

en	The ‘minor infringement' entitlement is also applicable to the lump sum payment.
sl	Navedite tudi znesek t.i. "mini IMU" za plačilo.

en	The deadline for any second or single payment on account is 30 November.
sl	Druga ali edina akontacija v novembru.

en	It is granted only for one building unit, therefore if the taxpayer possesses two buildings, one intended for his/her own main residence and one used by a family member, the deduction is granted exclusively for the income of the building used personally by the taxpayer.
sl	Poudariti je treba, da se lahko uveljavlja zmanjšanje za glavno bivališče le za eno nepremičninsko enoto.Če ima davčni zavezanec dve nepremičnini, prvo za lastno bivanje in drugo za družinskega člana, velja zmanjšanje izključno za nepremičnino, ki je glavno bivališče davčnega zavezanca.

en	The sanction on the sums owed following the check of the declarations equal to 30 percent of the taxes unpaid or paid late, is reduced to one third (10 percent) if the taxpayer pays the owed sums within 30 days after receiving the communication of irregularity.
sl	Kazen za dolgovane zneske po kontroli napovedi v višini 30% neplačanega davka ali plačanega z zamudo, se zmanjša za tretjino (10%), če zavezanec plača dolgovane zneske v 30 dneh od prejema obvestila o nepravilnostih.

en	to submit this form on his/her behalf
sl	a presentare in sua voce il presente modello da predloži obrazec v njegovem imenu

en	VAT RETURN FORMS FOR THE YEAR 2011 - GENERAL INSTRUCTIONS
sl	OBRAZEC OSNOVNE NAPOVEDI ZA DDV ZA LETO 2020 - SPLOŠNA NAVODILA

en	Sales of scrap and other salvage material
sl	Cesija razbitin in drugega odpadnega materiala

en	• to subjects to whom data must be disclosed in fulfilment of an obligation imposed by law, by a regulation or by Community legislation, or to fulfil an order of the Judicial Authority;
sl	• subjektom, ki jim je treba podatke obvezno sporočiti po zakonu, po pravilniku ali normativi evropske skupnosti oziroma za izvršitev ukaza sodne oblasti;

en	Subjective requirements5.2.
sl	Subjekti, ki v skladu s 5-bis.

en	In terms of circular no. 84 of the 12th of Marc h 1998, the
sl	Na podlagi določil okrožnice št. 84, z dne 12. marca

en	In case the replacement of a depositoryis to be communicated, box should be ticked in the first section by indicating the replaced depository tax code and by omitting the venue or venues the bookkeeping used to be retained, in the second section you should tick box by specifying the tax code of the new depository as well as the venue or venues the bookkeeping is currently retained.
sl	V primeru, da mora sporočiti zamenjavo depozitarja, mora v prvem polju prečrtati okence in navesti samo davčno številko novega depozitarja, brez navedbe kraja ali krajev, v katerih je ta hranil računovodske izkaze, v drugem polju pa mora označiti okence in navesti davčno številko novega depozitarja ter kraj oziroma kraje, kjer se trenutno hranijo računovodski izkazi.

en	cree n.267 dated 18th August 2000, (Unique Text of the
sl	loka z dne 18. avgust 2000 št. 267 (prečiščeno bese

en	• trade union associations of entrepreneurs under art. 32, par. 1, letters a), b) and c), of Legislative Decree no. 241 of 1997;
sl	• sindikalna združenja podjetnikov v skladu z 32. členom, 1.odst., črka a), b) in c) zakonodadajnega odloka št. 241 z 1997;

en	Who can submit a query
sl	KDO LAHKO PREDLOŽI ZAHTEVEK ZA POVRAČILO

en	VENUES TO RETAIN THE INVOICES ABROAD
sl	KRAJ hRAMBe fAKtUR v tUJini

en	(b) radio and television broadcasting services;
sl	24. radijska, televizijska in multimedialna dejavnost;

en	CLAIM THE REFUND OF AVAT CREDIT RELATIVE TO 2007
sl	Odtegljaji na prejeta plačila v letu 2007

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

en	If the appointor's documentation is a photocopy, it must be forwarded to the Office.
sl	Če je dokument pooblastitelja na voljo kot fotokopija, jo morate izročiti uradu.

en	VG40 Businesses in the farm holidays sector (art. 5, Law 413/1991) - Admissible deductible VAT VG41 Associations operating in the agriculture sector (art. 78, Law 413/1991) - Admissible deductible VAT VG42 Concessionary tax regimes for travelling shows and minor taxpayers (art.74 quater, paragraph 5)
sl	Attività di agriturismo (art. 5, L. 413/1991) - IVA ammessa in detrazione Dejavnost kmečkega turizma (5. člen, zakona 413/1991) - DDV, ki se ga lahko odbije Associazioni operanti in agricoltura (art. 78, L. 413/1991) - IVA ammessa in detrazione Združenja, ki delujejo na področju kmečkega turizma (78. člen, zakona 413/1991) - DDV, ki se ga lahko odbije Regime agevolativo per spettacoli viaggianti e contribuenti minori (art.74 quater,comma 5) Režim z olajšavami za potujoče prireditve in manjše zavezance (74 quater.

en	INTRA-COMMUNITY PURCHASES - (art. 38, paragraph 6, Decree Law 331/1993)
sl	Nakupi med občinami - 38. člen, 6. odst., zakonskega odloka št. 331/1993

en	EXTRAORDINARY OPERATIONS SUBJECTIVE SUBSTANTIAL TRANSFORMATIONS
sl	IZREDNI POsLI BIstVENO PREOBLIKOVANJE sUBJEKtA

en	Taxable agricultural operations as referred to in section 1 and 2 of part VE separated according to percentage of compensation, net of the variation in decrease, for the calculation of the flat-rate deduction VAT
sl	Obdavčljivi kmetijski posli v skladu z razdelki 1 in 2 preglednice VE, ločeni po odstotku kompenzacije, brez odtegljajev za določanje pavšalnega odbitka DDV

en	OTHER VENUES WHERE ACTIVITIES ARE EXERCISED AND/OR THE BOOKKEEPING IS HELD
sl	DRUGI KRAJI, KJER SE IZVAJAJO DEJAVNOSTI IN/ALI HRANIJO RAČUNOVODSKI IZKAZI

en	The declarations of commencement of activities , data variation or cessation may be submitted by electronic means:
sl	Prijavo o začetku ali prenehanju dejavnosti oz. o spremembi podatkov lahko vložite po telematski poti:

en	• purchases of buildings or portions of buildings as capital goods as mentioned in Art. 10, n. 8-ter, letters b) and d);
sl	• predaja stavb ali delov stavb, na podlagi 10. čl., št. 8-ter, črki b) in d).

en	Total refund and number of subjects for which are requested
sl	Totale del rimborso e numero dei soggetti per i quali è richiesto Skupaj povračilo in število subjektov, za katere je bilo zahtevano

en	However, it may also be requested for a lower amount.
sl	Zavezanec lahko vroči prošnjo za povračilo tudi za manjše zneske.

en	METHOD USED FOR CALCULATION OF ADMISSIBLE DEDUCTIBLE VAT
sl	UPORABlJeNA MeTODA zA DOlOČANJe ODBITNegA DDV

en	Guardian of a person with a limited capacity to act
sl	Predstavnik osebe z omejenimi sposobnostmi delovanja 12.

en	This requirement does not apply to taxpayers who are not required to submit the annual VAT return or make periodic VAT payments, provided that the exemption conditions continue to be met throughout the year.
sl	Predložitve Prijave so oproščeni zavezanci, ki niso dolžni oddati letne napovedi DDV-ja ali opraviti obdobnih plačil, pod pogojem, da se navedeni pogoji za oprostitev med letom niso spremenili.

en	The declaration must be signed by the tax-payer or his representative.
sl	Obrazec podpiše prosilec ali njegov zastopnik.

en	TAX CODE: provide the tax code of the declarant (the natural person) who signs the declaration.
sl	DAVČNA šTEVILKA: navedite davčno številko prijavitelja - fizične osebe, ki podpiše prijavo.

en	Payment must be made by form F24 within 60 days of the date on which the settlement notice is served.
sl	Davek na dedovanje je treba plačati v roku 60 dni od datuma sporočila o likvidaciji.

en	In short, the subjects autonomously filing their VAT return can: - pay in one go by 16 March; - pay by installments by increasing the amount of each installment following the first by 0.33%.
sl	Skratka, če subjekt predloži samostojno napoved DDV, lahko: - plača v enkratnem znesku do 16. marca; - plača obročno, s tem da se poveča znesek mesečno za 0,33% za vsak obrok, ki sledi prvemu.

en	Sending of telematic notice of automated declaration check to intermediary
sl	Invio avviso telematico controllo automatizzato dichiarazione all'intermediario - Elektronsko pošiljanje obvestila o avtomatiziranem pregledu posredniku

en	ABBREVIATION: please specify the abbreviation (if any) of the tax payer's trade or company name.
sl	OKRAJŠAVA: zavezanec mora navesti (morebitno) okrajšavo, ki navaja poimenovanje ali ime podjetja davcnega zavezanca.

en	Rights of the Data Subject
sl	Diritti dell'interessato Pravice posameznikasubjekta podatkov

en	To use it the tax year for the return in which it is indicated must be taken as the relevant year; - line VX6 must be completed to indicate the amount transferred by subjects who have opted for tax consolidation as provided for by article 117 of the TUIR (Income Tax Consolidated Act).
sl	renčno leto upoštevati tisto davčno leto, ki je navedeno v predloženi davčni napovedi; - izpolnitev vrstice VX6 z navedbo zneska, ki so ga odstopili subjekti, ki so izbrali režim davčne konsolidacije, predvi

en	PART VD TRANSFER OF VAT CREDIT BY ASSET MANAGEMENT COMPANIES
sl	CESIJA TERJATVE DDV S STRANI DRUžB ZA UPRAVLJANJE S

en	THE STUDY AREA.
sl	Studi di settore Panožne študije

en	The data to indicate is comprised of the sum of the amounts indicated in field 6 of the lines present in section I of part VS, for which the box included in field 4 has been compiled.
sl	Podatek, ki ga je potrebno navesti, je vsota zneskov, navedenih v polju 6 vrstic v oddelku I razpredelnice VS, za katere je bil izpolnjen okvirček v polju 4.

en	The salary and insurance reimbursements that the subject who employs temporary contractors is obliged to pay to the provider company, which, in turn, pays such reimbursements to the contractor, should be deemed as non-included in the VAT tax base under art. 13 (art. 7, law 13 May 1999, no. 133), see also Resolution no. 384/E of 12 December
sl	Povračila plačnih in skrbstvenih ter socialnih bremen, ki jih mora subjekt kot začasni uporabnik ponudnikov storitev plačati dobaviteljski družbi, ki mu jih posreduje, ker ta dejansko nosi opisana finančna bremena v korist začasnega ponudnika storitev, se upoštevajo kot del davčne osnove za DDV, v skladu s 13. členom (7. člen zakona št. 133 z dne 13. maja 1999), glej tudi resolucijo št. 384/E z dne 12. decembra 2002.

en	preparation of the F24 models for the payment of due taxes;
sl	DATI COMPILAZIONE MODELLO F24 PER PAGAMENTO IMU PODATKI ZA IZPOLNITEV OBR.

en	Purchases of services rendered by subcontractors in the construction sector (art. 17, par. 6, lett.
sl	Acquisti di servizi resi da subappaltatori nel settore edile (art. 17, comma 6, lett.

en	VAT deductible for operations referred to in line VF38
sl	IVA detraibile imputata alle operazioni di cui al rigo VF38 - Odvitni DDV, ki se pripiše poslom v skladu z vrstico VF38

en	This type of
sl	Iz takšnih proizvodov

en	Therefore the tax debit must be indicated in the periodic payment immediately subsequent to this.
sl	Posledično se davčna obveznost vnese takoj v naslednje obdobno plačilo.

en	Ministerial Decree of 4 May 1999 (identification of States and territories with a preferential tax regime)
sl	Ministrski odlok z dne 21. novembra 2001 (t.i. "black list") določa naslednje Države in druga območja, ki imajo privilegirani davčni režim:

en	(Art. 1, paragraph 710, of law no. 178 of 2020 and art. 8-bis, paragraph 3, of Presidential Decree no. 633 of 1972)
sl	(articolo 1, commi 1 e 2, legge n. 186 del 2014) (1. in 2. odstavek 1. člena zakona št. 186 iz leta 2014)

en	Land use;5.
sl	utilizzo 15) II.

en	Such communication leads to the automatic extinguishment of the VAT number of the deceased person.
sl	To obvestilo ima za posledico avtomatsko ukinitev identifikacijske številke za DDV pokojnika.

en	USA.
sl	Osn.

en	the relevant fields.
sl	ustreznih pritiklin.

en	Entrusted subjects (art. 3. paragraph 3, Presidential Decree no. 322/1998) The intermediaries reported in art. 3, par. 3, Presidential Decree no. 322 of 1998, are required to electronically forward to the Revenue Agency, using the Entratel electronic service, both the communications prepared by them on behalf of the declarant and the communications prepared by the taxpayer for which they have taken on the obligation of electronic filing.
sl	Pooblaščeni subjekti (3. člen, 3. odst., odloka predsednika republike št. 322/1998) Posredniki navedeni v 3. členu, 3. odst.odloka predsednika republike št. 322, 1998 morajo elektronsko preko elektronske storitve Entratel posredovati Agenciji za Prihodke prijava, ki so jih sami pripravili za račun prijavitelja ali prijava, ki jih je pripravil zavezanec za katere je sprejel obveznost, da jih predloži po elektronski poti.

en	stead paid the difference between the declared and recognised credit (200 in the exam
sl	je po obvestilu zavezanec vplačal z Obrazcem F24 razliko med prijavljeno in priznano terjatvijo (200, v tem primeru),

en	COMMENCEMENT OF ACTIVITIES WITH ASSIGNATION OF TAX CODE AND VAT NUMBER
sl	INIZIO ATTIVITÀ ' CON ATTRIBUZIONE DEL NUMERO DI CODICE FISCALE E PARTITA IVA PRIJAVE O ZACETKU DEJAVNOSTI Z DODELITVIJO DAVCNE ŠTEVILKE IN ŠTEVILKO DDV

en	Limited partnerships (SAS)
sl	Plačila Sindikalnih Organizacij (OO.SS.)

en	Figure 4.
sl	čl., 4.

en	With regard to such, reference may be made to the payment certification manners outlined in articles 21 and 22 or to ulterior criteria that allow for the operation to be qualified for the aforementioned purposes.
sl	V ta namen se lahko navezujemo na načine potrjevanja plačil, ki jih predvidevata 21. in 22. člen po naslednjih kriterijih, ki omogočajo kvalificiranje posla za omenjene namene.

en	Minimum taxpayers regime as provided for by article 1, paragraph 96 and subsequent paragraphs, Law no. 244/2007
sl	Režim malih zavezancev v skladu s 1. členom, 96. odstavek in naslednji , zakon št. 244/2007

en	D Units for particular use (cinemas, theatres, factories etc.)
sl	18. kulturne prireditve (gledališče, kino, koncerti, itd.);

en	Art. 36, paragraph 6
sl	36. člen, 6. odst.

en	- visitors (34.655.563 from 1st june 2001 to 26th april 2004)
sl	- 153.846,15 evrov za stroške, nastale od 6. junija do 31. decembra 2013 (65%).

en	It is the house where is habitually resident the taxpayer who owns the possessory title or other real right, or other family members (spouse, relatives within the third degree and in-laws up to the second degree).
sl	Glavno bivališče je tisto, v katerem zavezanec ali njegovi družinski člani (zakonec, sorodniki do tretjega reda in sorodniki po svaštvu do drugega kolena) živijo običajno.

en	Refund applications can be submitted:
sl	V primeru, da je bila predložena nadomestna prijava:

en	other family members such as: the spouse legally and actually separated, descendants of any children, parents and near ancestors, even natural, adopted parents, sons-in-law and daughters-in-law, father-in-law and mother-in-law, brothers and sisters, even unilateral.
sl	Vzdrževani družinski člani se štejejo naslednji družinski člani, pod pogojem, da živijo z zavezancem ali ki prejemajo preživnino ne izhajajo iz sodne odločbe: pravno in dejansko ločen zakonec; potomci vaših otrok; starši (vključno z nezakonskimi starši in posvojitelji); zeti in snahe; tast in tašča; -bratje in sestre (tudi polbratje in polsestre); babici in dedka (vključno z nezakonskimi).

en	Public entities do not have to obtain the consent of the parties concerned in order to process their personal data.
sl	Javnim subjektom ni treba pridobiti soglasja obravnavanih oseb za obdelavo njihovih osebnih podatkov.

en	TRANSFER OF VAT CREDIT BY ASSET MANAGEMENT COMPANIES
sl	oDstop tErJAtVE DDV s strAni DruŽB zA uprAVLJAnJE s priHoDKi

en	In that case the non-resident entity 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.
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.

en	• Revenue Agency - Via Cristoforo Colombo, 426 c/d - 00145 Rome.
sl	• agencija za prihodke - via Cristoforo Colombo 426 c/d - 00145 rim.

en	Deductions cannot be made for family responsibilities.
sl	Vsekakor ni mogoče uveljavljati obveznosti in stroškov, poravnanih za družinske člane.

en	Tax Exemption Application Form for Non-Residents
sl	Davčna prijava zavezancev, ki niso rezidenti

en	Line VJ3 indicate purchases of goods and services from subjects who are resident abroad as provided for by article 17, paragraph 2.
sl	V vrstico VJ3 navedite nakupe izdelkov in storitev subjektov, ki so rezidenti v tujini, v skladu z 2. odstavkom 17. člena.

en	VA44 Operations carried out in relation to condominiums
sl	VA13 Operazioni effettuate nei confronti di condominii - Posli, ki se izvajajo do lastnikov stanovanjske stavbe

en	More information regarding your rights on the protection of personal data can be found on the website of the Italian Data Protection Authority at www.garanteprivacy.it
sl	Dodatne informacije o pravicah za zaščito osebnih podatkov lahko najde na spletnih straneh pooblaščenca za varstvo podatkov na naslovu www.garanteprivacy.it

en	• in columns 8 and 9, the start and end date in the case of periods of less than one year.
sl	• v stolpcih 8 in 9 napišite začetek oziroma konec obdobja, za katerega velja zmanjšanje (za vse leto od 01 do 12);

en	The undersigned person undertakes to produce accounting records within the terms set by the Italian tax Authorities, as provided for by article 35-ter, paragraph 2, letter e).
sl	Podpisani se zavezuje, da bo predložil računovodske listine v rokih, ki jih določi italijanska finančna Uprava v skladu s 35-ter.

en	In relation to the exemption from the requirement of furnishing guarantees, it is
sl	izpolnjujete pogoje predvidene za uveljavljanje oprostitve, si

en	AGRICULTURE - Art. 34, paragraph 6: Subjects exempted - Art. 34, paragraph 11: Application of the ordinary VAT regime - Art. 34-bis: Application of the ordinary VAT regime
sl	AGRICOLTURA - KMETIJSTVO - Art. 34, comma 6: Soggetti esonerati - 6. odst. 34. člena: oproščeni subjekti - Art. 34, comma 11: Applicazione del regime ordinario IVA - 11. odst. 34. člena: uporaba navadnega režima DDV - Art. 34-bis: Applicazione del regime ordinario IVA - člen 34-bis: uporaba navadnega režima DDV

en	riod; see resolutions nos. 4/DPF of 2008 and 56/E of 2011); - line VX5 must be completed to indicate the amount to be used in set off using the F24
sl	z odlokoma 4/DPF iz leta 2008 in 56/E iz leta 2011); - izpolnitev vrstice VX5 z navedbo zneska, ki se uporablja za izravnavo v obrazcu F24.

en	In addition, the section must include that part of payments taken to be the taxable base for sales of goods for which deductions for their purchase or import has been limited by virtue of the provisions of article 19-bis1 or of other provisions (for example motor vehicles).
sl	Poleg tega zajema razdelek del plačil kot davčno osnovo za cesije sredstev, katerih nakup je bil odbit omejen v skladu s členom 19-bis1 ali drugimi določili (primer osebna vozila, itd.).

en	The Revenue Agency employs Sogei Spa as a technological partner to manage the Tax Registry information system, which is thereby designated to be the Data Processor, pursuant to Art. 28 of EU Regulation 2016/679.
sl	Agencija za Prihodke se poslužuje družbe Sogei S.p.A., to je tehnološki partner, ki ureja in upravlja datoteko davčnih podatkov, in je zato prepoznan kot Odgovorni za obdelavo podatkov v skladu z 28. členom Uredbe (EU) 2016/679.

en	Payments for EU vehicles made during the year by the controlling company but which regard sales to be made in subsequent years
sl	Vplačilo za osebno vozilo EU, ki ga v teku leta izvede kontrolna družba, ki zadeva odstope, ki jih je potrebno izvesti v naslednjih letih

en	Figure 2.
sl	Splošno 2.

en	The method box must be completed by indicating the code for the method used for calculating the advance VAT payment: - "1" historical; - "2" forecast; - "3" analytical - actual; - "4" taxpayers operating in the fields of telecommunications, water supply, electrical
sl	Okence o metodologiji se izpolni tako, da se navede šifra uporabljene metodologie za določanje akontacije: - "1" historiat; - "2" predvidevanje; - "3" analiza - učinek; - "4" subjekti, ki delujejo na področju telekomunikacij, preskrbe z vodo, z električno energijo, zbiranja in uničevanja od

en	Payment of the substitutive tax
sl	SOSTITUTO D'IMPOSTA NADOMESTNI PLAČNIK

en	donations to Onlus organisations (non-profit organisations for social welfare);
sl	Prostovoljna vplačila v korist nepridobitnih organizacij (ONLUS) Prostovoljna vplačila v korist političnih strank in gibanj

en	Sharpe, c1982.
sl	CL., 168.

en	- "1" non-operating company for the year to which the return applies;
sl	- "1" navidezno podjetje za leto, na katerega se nanaša davčna napoved;

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 statement of the division company and the payment of the resulting tax, shall be fulfilled with mutual responsibility by the other beneficiary companies, or shall be exercised by the beneficiary company purposely designated at the time of the division; if no such company exists, the designated company is considered to be the beneficiary nominated first at the time of the division".
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	PAYMENT OF ANNUAL TAX, PARTS FILLED IN
sl	IZPLAČILO LENTEGA DAVKA, IZPOLNJENE PREGLEDNICE

en	In particular, in the presence of a stable company in Italy, non-resident entities are not allowed to act through a tax representative or through direct identification in order to fulfil the requirements associated with the operations directly carried out by the parent company.
sl	Pri stabilni organizaciji na državnem ozemlju ni dovoljeno delovati preko davčnega zastopnika ali preko neposredne identifikacije za izvajanje poslov, ki jih izvaja neposredno matična družba.

en	MARIA C.V., etc.).
sl	MARIA C.V., itd.).

en	(16,65 x line 13) line 13 - --------------
sl	(16,65 x vrstica 13) vrstica 13 - --------------

en	c) System security
sl	c) Varnost sistema

en	C.A.F.
sl	C.a.p.

en	PERIODO DI RIfERIMENTO - REfERENCE PERIOD
sl	PERIoDo DI RIFERImEnto - REFEREnČno oBDoBJE

en	Pursuant to article 1, paragraph 114, of the 2008 Budget Bill, the minimum taxpayers regime may also cease to apply as a result of a notice of assessment becoming final.
sl	V skladu s 1. členom, 114. odstavek finančnega zakona 2008, režim malih zavezancev lahko preneha tudi po obvestilu o ugotovitvi, ki postane dokončno.

en	3) for the other subjects, like in point 3 of hypothesis B).
sl	3) za druge subjekte, kot točka 3 primera B).

en	The relative amounts must have a (+) or (-) sign depending on whether it is an increase or a decrease in the deduction.
sl	Zneski morajo biti navedeni z znakom (+) ali (-) glede na to, ali gre za povečanje ali zmanjšanje odbitka.

en	Also in this case the regime ceases to apply starting from the year following the year in which one of the abovementioned conditions is definitively assessed as not being met.
sl	Tudi v tem primeru se režim preneha uporabljati od naslednjega leta od tistega, ko je prišlo do dokončne ugotovitve, da ni bil izpolnjen zgoraj navedeni pogoj.

en	VF37 = [ (VF24 + VF35 - VF36) x VF34 field 8 : 100 ] - VF35 + VF36
sl	VF37 = [ (VF24 + VF35 - VF36) x VF34 polje 8 : 100 ] - VF35 + VF36

en	Credit/Debit cards
sl	Kreditne/debetne kartice

en	"5" subjects that that carry out activities identified by the code ATECO 2007 30.30.09, i.e. subjects that produce aircraft, spacecraft and relevant devices.
sl	"5" za subjekte, ki izvajajo dejavnosti, določene s šifro ATECO 2007, 30.30.09, torej subjekte, ki proizvajajo letala, vesoljska vozila in z njimi povezano opremo.

en	cular Letter no. 24/D of 15 February 2000).
sl	24/D z dne 15. februarja 2000).

en	Part VO contains five sections:
sl	Preglednica VO zajema pet razdelkov:

en	In section I, line VG1, the data regarding company B and, in progressive order, the data of companies D, F and G , must be indicated.
sl	V I. razdelku se v vrstico VG1 navedejo podatki o družbi B, v naraščajočem vrstnem redu pa podatki za družbe D, F in G.

en	b) Accessing the service
sl	b) Dostop do storitve

en	This limit refers to the whole fiscal period and not to the individual refund claimed (article 38 bis and R.M.
sl	Poudarjamo, da ta meja se nanaša na celotno davčno obdobje, ne pa na posamezno prošnjo za povračilo (38-bis čl. in M.S. št.

en	Apportion the mixed costs: EU portion Outside EU portion
sl	Ponovno se začne pri mešanih stroških: za del EU za del zunaj EU

en	rials, semi-finished goods, auxiliary materials);
sl	surovine, polobdelanci, pomožni material);

en	Ministerial Resolution no. 363998 of 26 December 1986);
sl	363998 z dne 26. decembra 1986.

en	Based on the provisions contained in the above-mentioned Presidential Decree no. 322 of 22 July 1998 and subsequent amendments, authorized intermediaries and the companies of the group in charge of the electronic filing, shall:
sl	322 z dne 22. julija 1998 in z naslednjimi spremembami, pooblaščeni posrednik in pooblaščene družbe skupine za elektronsko posredovanje morajo:

en	134/E of May 28th 1998).
sl	134/E z dne 28. maja 1998).

en	This information notice is provided in general for all the data controllers indicated above.
sl	- To obvestilo se običajno posreduje vsem zgoraj navedenim imetnikom obdelave osebnih podatkov.

en	[(VW3 + VW20 + VW21 + VW22 + VW23 + VW24) - (VW4 + VW25 + VW26 + VW27 + VW28, col.1+ VW29 + VW30, col.1)]
sl	[(VW3 + VW20 + VW21 + VW22 + VW23 + VW24) - (VW4 + VW25 + VW27 + VW28 stolpec 1 + VW29 + VW30 stolpec 1)]

en	Therefore, the Communication is presented only for the periods in which the corresponding periodic settlements have been made.
sl	Zato se Obvestilo odda samo za obdobja, v katerih je prišlo do pripadajočih obdobnih plačil.

en	It should be noted that for the correct identification of the aforementioned different operations, it is necessary to refer to the concept of connected agricultural activities, of art. 2135 of the Civil Code.
sl	Treba je vedeti, da za pravilno določanje zgoraj navedenih različnih poslov, se je potrebno nanašati na razširitev pojma povezanih kmetijskih dejavnosti, ki ga je uvedlo novo besedilo 2135. člena civilnega zakonika.

en	It is pointed out, as specified in Ministerial Order 626305 of 20 December 1989, that for the purposes of accounting clarity such group credit surpluses are assumed to have been set off prior to other credits transferred from the companies during 2010.
sl	626305 z dne 20. decembra 1989, da za zahteve po jasnosti računovodstva ti presežki terjatve skupine se domneva so kompenzirani z predhodnim upoštevanjem drugih terjatev, ki so jih prenesle družbe v teku leta 2010.

en	Penalty ranging from 100% to 200% of the increased tax and/or of the credit difference (article 5, paragraph 4)
sl	Kazen od 100% do 200% večjega davka in/ali razlike terjatve (5. člen, 4. odst.)

en	Number 12 must be indicated in case of suspension, in case of interruption of group VAT payment procedures starting from 1 January 2019, and also in case of continuation of the above mentioned procedure for the same year.
sl	Številka 12 se navede bodisi v primeru preklica ali izstopa iz postopka skupnega plačila DDV od 1. januarja 2019 dalje, kot tudi v primeru nadaljevanja omenjenega postopka v istem letu.

en	Directly identified non-resident subjects
sl	Neposredno identificirani subjekti nerezidenti

en	Article 9 of Presidential Decree no. 544 of 30 December 1999, which contains regulations for the simplification of the taxpayer's obligations relative to taxes on entertainment, confirmed that the aforesaid persons must apply the provisions imposed by paragraph 6 of article 74 in relation to all the income earned in the performance of commercial activities connected to the institutional purposes.
sl	544 z dne 30. decembra 1999, ki zajema predpise za poenostavitev izpolnjevanja zavezancev glede davka na zabavo je potrdil uporabnost določil s strani omenjenih subjektov, ki jih narekuje 74. člen, šesti odstavek, glede vseh prihodkov doseženih s trgovskimi dejavnostmi, ki so povezane z institucionalnimi cilji.

en	Penalty from 258 Euro to 2,065 Euro (article 8, paragraph 1)
sl	Kazen od 258 do 2.065 eur (8. člen, 1. odst.)

en	Companies, organisations and bodies establi
sl	Družbe, organizacije in ustanove, ustanovljeni

en	This amount must be worked out from the certificate that the controlling body or company is required to issue at the end of the year, to every company in the group, and must correspond to that indicated by the same controlling company, for each company, in field 7 of part VS.
sl	Ta znesek se povzame iz potrdila, ki ga ustanova ali kontrolna družba mora izdati ob koncu leta vsaki družbi skupine in mora ustrezati tistemu, ki ga navede sama kontrolna družba za vsako družbo v polje 7 preglednice VS.

en	- in line 24 indicate:
sl	- v vrstico 24 navedite:

en	Obviously, the box must also be crossed where the taxpayer has managed two activities with separate accounting, where one of the activities is exempt from submitting the annual VAT declaration based on specific legislative provisions and is consequently also exempt from submitting the communication.
sl	Kvadratek seveda prekriža tudi v primeru, da je vodil z ločenim knjigovodstvom dve dejavnosti, ena od katerih je na podlagi specifičnih pravnih določil oproščena predstavitve letne napovede DDV in torej tudi pričujočega prijave.

en	If the taxpayer does not choose electronic notice, the request for clarifications will be sent to his tax domicile by registered letter (communication of irregularity).
sl	Če zavezanec ne opravi izbire za elektronsko obvestilo, se zahtevek po pojasnilu pošlje na njegov davčni naslov s priporočenim pismom (obvestilo o nepravilnostih).

en	Circular Letter no. 6 of 16 February 2005 states that the regime introduced by article 34-bis applies only to the supply of services principally "through the use of equipment or resources that are normally employed in the agricultural activity conducted" (cp. the final part of paragraph 3 of article 2135 of the Civil Code).
sl	6 z dne 16. februarja 2005 je navedeno, da režim, ki ga je uvedel 34-bis člen se uporablja samo za dejavnosti dobave storitev, ki se opravljajo "preko uporabe pretežno naprav ali virov podjetja, ki se običajno uporabljajo pri kmetijski dejavnosti" (zadnji del 3. odst., člena 2135, civilnega zakonika).

en	• field 3, company name of the controlling company.
sl	• polje 3, naziv kontrolne družbe.

en	NON-RESIDENT SUBJECTS Tax representative
sl	SUBJEKTI NEREZIDENTI Davčni zastopnik

en	It is also possible to extinguish the debt through compensation pursuant to article 17 of Legislative Decree no. 241 of 1997.
sl	Možno je ugasniti dolg tudi s kompenzacijo v skladu s 17. členom zakonodajnega odloka št.

en	For these sales the taxable base, pursuant to article 13, final paragraph, is calculated by applying to the payment the deductible percentage used at the moment of purchase.
sl	Za te odstope se davčna osnova v skladu s 13. členom, zadnji odstavek, določi tako, da se pri plačilu uporabi odstotek uporabljene olajšave v trenutku nakupa.

en	It must be noted that in relation to companies or groups of companies whose consolidated financial statements reflect a total equity in excess of 258,228,449.54 Euro, the guarantee can be given for all the subsidiary companies indicated in the latest presented consolidated financial statements, for the credit excesses set off by the companies, by the direct assumption by the parent or controlling company of the obligation to pay back to the Financial Administration the sum to be refunded (Circular Letterno.
sl	Za družbe ali skupine družb, katerih konsolidirana bilanca izraža lastni kapital, ki je večji od 258.228.449,54 evrov, je jamstvo lahko dano za vse kontrolirane družbe, ki izhajajo iz zadnje predložene konsolidirane bilance z direktnim sprejemom obveznosti s strani družbe holding ali kontrolne družbe, da se Finančni Upravi vrne zajamčena vsota (Okrožnica št.

en	by the code ATECOFIN 2004 27.42.0, i.e. subjects
sl	ne s šifro ATECOFIN 2004 27.42.0 in torej subjekti,

en	In case of periodical omitted or wrong communications, specify the amounts indicated in section VH.
sl	V slučaju opustitve periodičnih sporočil ali napačnih sporočil navesti zneske, vpisane v razpredelnico VH.

en	The boxes in field 3 and 4 are respectively ticked in case of entrance or interruption to the procedure from the parent company indicated infield 2, from January 1st 2019.
sl	Okenca v poljih 3 in 4 se prečrtajo v primeru vstopa ali izstopa odvisne družbe, navedene v polju 2, iz postopka od 1. januarja 2019 dalje.

en	Where to find the form
sl	KJE NAJDETE OBRAZEC

en	In particular it was explained that article 1, paragraph 1 makes it possible to revoke the option communicated if new legislative provisions intervene.
sl	442 z 1997 predvsem je bilo pojasnjeno, da 1. člen, 1. odst. navedene odredbe daje možnost preklica že posredovane opcije, če se uveljavljajo nova zakonska določila.

en	Right of deduction
sl	Pravica do odbitka

en	SECTION III - Revocation
sl	RAZDELEK III - Preklic

en	A specific line is provided for each type of correction disciplined by art. 19-bis2 and a line for the correction of the deduction due in relation to the purchases made in previous years (2016) in terms of paragraph 1 of art. 19.
sl	V ustrezni vrstici je za vsako vrsto popravka, ki ga ureja člen 19-bis2 predvidena vrstica za popravek pripadajočega odbitka za nakupe izvedene v predhodnih letih (2016) v skladu z 19. členom, 1. odst.

en	Line VA12 must indicate:
sl	V vrstici VA12 se navedejo:

en	Law no. 7 of 17 January 2000 provides for different tax treatment depending on whether one markets investment gold or gold other than investment gold (so-called industrial gold), as well as in relation to the subjects taking part in the transaction.
sl	7 z dne 17. januarja 2000 predvideva davčno obravnavo, ki je drugačna glede na prodajo zlata iz naložbe ali zlato, ki ni naložba (takoimenovano industrijsko) ter glede na subjekte, ki so udeleženi v transakciji.

en	Such stock, added to the amounts which have been or will be set off during 2019 in the form F24, may not exceed the amount as provided for by existing laws of 700.000 Euro (article 9, paragraph 2, of Decree Law no. 35 of 2013).
sl	Ta delež, ki se kumulira z zneski, ki so bili ali bodo kompenzirani v teku leta 2017 v obrazcu F24 ne more presegati mejo, ki jo predvidevajo veljavni zakonski predpisi v višini 700.000 eur (2. odstavek 9. člena uredbe z zakonsko močjo št.

en	Use of non-existent or undue credits for amounts exceeding 50,000 euros
sl	Uporaba terjatev kot kompenazija, ki ne pripadajo ali ne obstajajo v višini, ki presega 50.000 eur

en	Net taxable base
sl	Neto davčna osnova

en	PAYMENT OF VAT ON ACCOUNT (Line VH13)
sl	AKONTACIJA DDV (Vrstica VH13)

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.)

en	• field 1, VAT registration number;
sl	• polje 1, identifikacijska številka DDV;

en	a), b), c) of the Legislative decree no. 241 of 1997 or, for one hundred percent, by investee service companies for more than a half of the above-mentioned associations (art. 2, paragraph 1, let.
sl	241 iz leta 1997 oziroma stoodstotno v lasti združenj za storitve, v katere se vlaga za več kot polovico sredstev iz omenjenih združenj (2. člen, 1. odstavek, čeka.

en	Resolution no. 92 of 22 September 2010 clarifies that in the case of an extraordinary incorporation operation which has involved, as incorporating company, a company taking part in a group VAT payment procedure and, as incorporated company,
sl	92 z dne 22. septembra 2010 je bilo pojasnjeno da v primeru izrednega posla prevzema, v kateri je kot prevzeta družba tista družba, ki je v postopku določanja Ddv skupine in kot prevzemnica družba,

en	As described by Circular no. 28 of 2014, in order to use as set off credits higher than 5,000 Euro and generated by other subjects the certification of conformity is required or the signature by the control authority both in the transferor statement and in the statement of the subject who uses the credit received.
sl	28 iz leta 2014, se za uporabo za namen kompenzacije dobropisov, ki presegajo 5.000 evrov in so jih ustvarili drugi subjekti, zahteva izdaja potrdila o ustreznosti, alternativno pa podpis nadzornega organa tako v napovedi subjekta odstopnika kot tudi v napovedi subjekta, ki bo uporabil prejeto terjatev.

en	acquired under leasing agreements (for example plant, machinery and equipment);
sl	in vključno s ceno odkupa za že nabavljena sredstva na leasing (npr. stroji, oprema, postrojenje, itd.);

en	NOTICE: We wish to remind you that for the storage of the IT documents relevant in order to comply with the tax provisions, taxpayers' must observe the modalities outlined by Ministerial Decree of 23 January 2004 and the procedures outlined in the CNIPA deliberation no. 11 of 19 February 2004.
sl	OPOZORILO: Za shranjevanje elektronskih dokumentov, ki so pomembni glede davčnih določil je potrebno upoštevati načine, ki jih predvideva ministrski odlok z dne 23. januarja 2004 ter postopke, ki jih zajema odločba CNIPA št.

en	In terms of article 19, paragraph 1, second period, the right to the deduction arises when the moment the tax becomes payable and at the latest it can be exercised in the return relative to the second year following on from the year in which the right arose and on the conditions that existed at the time the right arose (see.
sl	V skladu z 19. členom, 1. odst., drugo obdobje, pravica do odbitka nastane v trenutku ko davek zapade v plačilo in se lahko izvaja najkasneje z napovedjo, ki zadeva drugo naslednje leto po letu, ko je sama pravica nastala in ob obstoječih pogojih v trenutku njegovega nastanka (okrožnica št.

en	It is pointed out that, pursuant to articles 2 and 8 of Presidential Decree no. 322 of 22 July 1998 and subsequent amendments, returns submitted within ninety days of the abovementioned deadlines are valid, but penalties are applicable in accordance with the law.
sl	322 z dne 22. julija 1998 in z naslednjimi spremembami, napovedi predložene v devetdesetih dneh od roka so veljavne, razen v primeru uporabe zakonsko določenih sankcij.

en	of paragraph 2 of article 2 of Law No. 28 of 18 February 1997; - domestic purchases made without using the ceiling, which are objectively non-taxable.
sl	28, z dne 18. februarja 1997; - nakupi znotraj države, ki so objektivno ne obdavčljivi, in ki so bili izvedeni brez uporabe

en	Transfers of goods to operators of the Republic of San Marino
sl	Cessioni ad operatori della Repubblica di San Marino - Predaje delavcem iz Republike San Marino

en	The insolvency practitioner and the liquidator (in the case of receivership) shall present the Communication only if in the reference period (month or quarter) they have registered taxable operations for which periodic settlements are required under art. 74-bis, second paragraph.
sl	Stečajni ali likvidacijski upravitelj (v primeru prisilnega administrativnega stečaja) mora Obvestilo predložiti le, če je v poročevalskem obdobju (mesec ali četrtletje) prišlo do obdavčljivih transakcij, za katere je potrebno opraviti obdobna plačila v skladu z drugim odstavkom člena 74-bis.

en	• by all agricultural producers (both in the special regime and in the ordinary regime opted for) for all the sales of agricultural and
sl	• kmetijski proizvajalci (tako v posebnem režimu kot tudi v navadnem režimu po izbiri) za vse cesije kmetijskih in ribiških proizvodov v skladu z 1. odst.,

en	Please note a sole company is defined as a company with no secondary activities.
sl	Opozarjamo, da šteje podjetje za edino, če ni prisotnih drugih dejavnosti.

en	The sale of scrap and other products referred to in paragraphs 7 and 8 of art. 74 do not fall within the marginal regime because scrap is a type of product, which is different from used goods, as defined in paragraph 1 of article 36 of Decree Law no. 41 of 23 February 1995 referred to above.
sl	Cesije razbitin in drugih proizvodov v skladu s 74. členom, odstavki 7 in 8 ne spadajo v režim marže, ker gre za proizvode, ki so po tipologiji drugačni od rabljenih predmetov,kot so definirani v 36. členu, 1. odst. navedenega zakonskega odloka št.

en	tertainment and 6729 for the flat-rate VAT connected to the tax on entertainment, must be indicated.
sl	ve 6728 za davek na zabave in 6729 za pavšalni DDV povezan z davkom na zabave.

en	• intra-community purchases of goods;
sl	• nakupi blaga znotraj EU;

en	[line 9 - (line 11 + line 12)]
sl	[vrstica 9 - (vrstica 11 + vrstica 12)]

en	In the field, indicate the periodic VAT amount of 2018, paid after receiving communication of the outcomes of the electronic control, under art. 54-bis, concerning the communications of periodical liquidations under art. 21-bis of the Legislative Decree no. 78 of 2010.
sl	V to polje mora biti vnesena tudi vsota periodičnega DDV za leto 2018, ki je bila vplačana po prejetem sporočilu o rezultatih avtomatične kontrole, v skladu s členom 54-bis, ki se nanašajo na sporočila o periodičnih izplačilih v skladu s členom 21-bis zakonskega odloka št.

en	6) Box 6 - Conditions provided for by paragraph 3 of article 17
sl	6) Kvadratek 6 - Pogoji iz naslova 17. čl.,

en	The intermediaries, where they are empowered to appoint processors, must make their identification data known to the data subjects.
sl	Posredniki, ki izkoristijo pravico do imenovanja odgovornih oseb, morajo objaviti identifikacijske podatke zainteresiranim strankam.

en	Taxpayers with unified VAT accounts
sl	Zavezanci s poenotenim knjigovodstvom DDV

en	re pre-existing or newly setup companies (called "beneficiaries") and, therefore, the di
sl	obstoječih ali novonastalih družb (tako imenovane družbe "koristnice"), odcepljena druž

en	Taxpayers making quarterly payments
sl	ZAVEZANCI S ČETRTLETNIMI PLAČILI

en	3 Subjects with tax domicile or business operations based in the municipality of Lampedusa e Linosa, affected by the state of humanitarian emergency as a result of the exceptional inflow of citizens from North African Countries
sl	Subjekti z davčno rezidenco ali sedežem dejavnosti od 12. februarja 2011 dalje v občinah Lampedusa in Linosa, ki ju je prizadela humanitarna kriza zaradi izjemnega dotoka ljudi iz držav Severne Afrike, za katere 3. odstavek, 3. člena ministrske odredbe št.

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.

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.

en	The following subjects are exempt from paying tax, as well as from all the documentary and accounting obligations, including the annual declaration: agricultural producers whose business turnover did not exceed 7,000 Euro in 2009, this limit having been modified by article 2, paragraph 31, of Decree Law no. 262 of 03 October 2006.
sl	Davka in vseh obveznosti dokumentacije in računovodskih obveznosti , vključno z letno napovedjo, so oproščeni kmetovalci, ki so v letu 2009 ustvarili promet, ki ne presega 7.000 eur, meja, ki je spremenjena na podlagi 2. člena, 31. odstavek zakonskega odloka št.

en	5 Subjects affected by exceptionally adverse weather events in October 2011 in the provinces of La Spezia and Massa Carrara
sl	Subjekti, ki so jih prizadele izredne vremenske razmere v oktobru 2011 na območju pokrajin La Spezia in Massa Carrara, 15. odstavek, 29. člena uredbe z zakonsko močjo št.

en	In addition, as clarified by Resolution no. 22/E of 21 February 2005, it is also possible for foreign companies, residing in European Union member States and with legal statuses equivalent to Italian joint-stock companies operating in the state through a stable organisation, a fiscal representative or direct identification as per article 35-ter, to participate in group VAT payment procedures as provided for by article 73, final paragraph.
sl	22/E z dne 21. februarja 2005 lahko sodelujejo v postopku plačila DDV skupine v skladu s 73. členom, zadnji odstavek, tudi tuje družbe, rezidenti v državah EU, z enakimi pravnimi oblikami kot so italijanske kapitalske družbe, ki delujejo v državi preko stabilne organizacije, davčnega predstavnika ali preko neposredne identifikacije v skladu s 35-ter členom.

en	OR OTHER SUBSTANTIAL SUBJECTIVE TRANSFORMATIONS
sl	ALI DRUGA VEČJA PREOBLIKOVANJA)

en	Net taxable base at 21% 16 Net taxable base at 22%
sl	Davčna osnova brez 21% 16 Davčna osnova brez 22%

en	"6" reserved for subjects that have performed operations with regard to public administrations pursuant to article 17-ter paragraph 1 and of other subjects indicated in paragraph 1-bis of the above mentioned aricle.
sl	"6" rezervirano za zavezance, ki so izvedli posle za javne uprave, opredeljene v členu 17-ter, 1. odstavek, ter za druge zavezance, opredeljene v odstavku 1-bis navedenega člena.

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.

en	These terms were extended to 30 June 2011 by Decree Law no. 225 of 29 December 2010.
sl	Ti časovni roki so bili podaljšani do 30. junija 2011 z zakonskim odlokom št.

en	(art. 38 bis and R.M.
sl	prošnjo za povračilo (38-bis čl. in M.S. št.

en	In relation to guarantees and guarantee policies, as envisaged by article 38-bis, it is specified that the guarantee is effective from the date on which the refund is made, for a period of three years or, if less, to the period remaining until the forfeiture deadline of the assessment action of the Office (art. 57, par. 1).
sl	V zvezi s poroštvom in z poroštvenimi policami, na podlagi 38-bis čl. naj poudarimo, da je garancija veljavna od datuma izplačila povračila za obdobje 3 let, oziroma, v primeru, da je znesek povračila nižji, za obdobje do zapadlosti roka preveritve s strani Urada (57. čl.,

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.
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	1.3.2 - RETURN FILED THROUGH THE ELECTRONIC SERVICE
sl	1.3.2 - ELEKTRONSKO PREDLOŽENA NAPOVEDO

en	RENTAL OF THE SOLE COMPANY: the box must be ticked by those individuals temporarily suspending the activities following the rental of the sole company.
sl	ZAKUP EDINEGA PODJETJA: okence morajo prečrtati subjekti, ki začasno prekinejo izvajanje svoje dejavnosti zaradi oddaje v zakup edinega podjetja.

en	ticle 10, no. 8-ter, letters b) and d), which have become taxa
sl	8-ter, črki b) in d), ki so obdavčljivi po izbiri.

en	Row VP10 - EU auto payments
sl	Vrstica VP10 - Plačila za vozila EU

en	Circular no. 328/E of 24 December 1997).
sl	328/E z dne 24. decembra 1997).

en	Line VL31 indicate:
sl	V vrstico VL31 se navede:

en	Part 2 - The global method of determining the margin (paragraph 6 of art. 36 of Decree Law no.
sl	2 Del. - Globalna metoda marže (36. člen, 6. odst. zakonskega odloka št.

en	1) Direct electronic filing
sl	1) neposredna elektronska predložitev

en	Tax Payment Code
sl	Šifra Dajatve plačilo

en	- PART VH - PERIODIC PAYMENTS
sl	- PREGLEDNICA VH - OBDOBNA IZPLAČILA

en	What is the form for?
sl	Čemu služi obrazec

en	PART VR - REFUNDS
sl	PREGLEDNICA VR - POVRAČILA

en	In order to reduce the burden of this requirement, the tax may be paid in a single payment or alternatively in five annual instalments of the same amount, without interest being applied, using tax code 6497 introduced with resolution no. 80 of 2008.
sl	Da ne bi to izpolnjevanje postalo predrago, se dolgovano obveznost plača v enem znesku ali v petih letnih obrokih v enakem znesku brez apliciranja obresti z uporabo šifre dajatev 6497, ki je bila sprejeta sklepom št.

en	Said communication may be consulted in the "Received" section of the Revenue Agency website, reserved for users registered with the online services.
sl	To obvestilo si lahko ogledate v razdelku "Potrdila" na spletni strani Agencije za prihodke, rezervirani za registrirane uporabnike elektronskih storitev.

en	• purchases of services by subcontractors in the construction sector without charging taxes as mentioned in Art. 17, paragraph 6, letter a), (see Circular letter no. 37, 29th December 2006);
sl	• nakupi storitev, ki jih nudijo podizvajalci v gradbeniškem sektorju, brez bremenitve davka, v skladu s črko a), 6. odstavka, 17. člena (glej okrožnico št.

en	In addition, Resolution no. 78 of 29 July 2011 clarifies that also any credit accumulated by the incorporated company during the year in which the extraordinary operation took place cannot be included in the group VAT liquidation.
sl	78 z dne 29. julija 2011 bilo pojasnjeno, da tudi dospele terjatve pripojene družbe, nastale med letom, v katerem je potekalo izredno poslovanje, se ne morejo stekati v likvidacijo DDV skupine.

en	VAT RETURN FORMS FOR THE YEAR 2010 - GENERAL INSTRUCTIONS
sl	OBRAZCI ZA NAPOVED ZA DDV ZA LETO 2010 SPLOŠNA NAVODILA

en	In addition, Resolution no. 78 of 29 July 2011 clarifies that also any credit accumulated by the incorporated company during the year in which the extraordinary operation took place cannot be included in the group VAT.
sl	78 z dne 29. julija 2011 bilo pojasnjeno, da tudi dospele terjatve pripojene družbe, nastale med letom, v katerem je potekalo izredno poslovanje, ne morejo biti pridružene DDV skupine.

en	This amount corresponds to the one indicated, in column 1 of line VP14 of the communications model regarding periodic VAT payments.
sl	Ta znesek sovpada z zneskom, ki je naveden v stolpcu 1 vrstice VP14 obrazca za poročanje o obdobnih plačilih DDV.

en	SECTION 1 - General data
sl	RAZDELEK 1 - Splošni podatki

en	Row VP2 - Total active operations
sl	Vrstica VP2 - Skupaj aktivni posli

en	- 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	410 dne 23. novembra 2001, in ki navaja navodila za privatizacijo in ovrednotenje javnega nepremičninskega premoženja in za razvoj skupnih nepremičninskih investicijskih skladov.

en	The body (even if not commercial) or the controlling company (including a partnership) or controlled company are considered to belong to the group.
sl	Kot članice skupine štejejo kontrolna ustanova (tudi negospodarska) ali družba (tudi združenje oseb) in kontrolirane družbe.

en	INTRA-COMMUNITY PURCHASES OF GOODS AS PER ART.
sl	NAKUP BLAGA V EVROPSKI SKUPNOSTI SKLADNO S ČL.

en	(VP6, col. 2 + VP8 + VP9 + VP10 + VP11 + VP13) - (VP6, col. 1 + VP7 + VP12)
sl	2 + VP8 + VP9 + VP10 + VP11 + VP13) - (VP6, stolp.

en	3.3 TAXPAYERS WITH EXTRAORDINARY TRANSACTIONS (MERGERS, DIVISIONS, ETC.)
sl	3.3 ZAVEZANCI IZREDNIH POSLOV (ZDRUŽITEV, ODCEPITEV, ITD.)

en	SEPARATE ACCOUNTING: cross the box if, during the fiscal year to which the communication refers, the taxpayer has carried out more than one activity, in respect of which there has been separate accounting under article 36.
sl	LOČENO KNjIGOVODSTVO: zavezanec prečrta kvadratek, če je v davčnem letu, na katerega se nanaša prijava, izpeljal več dejavnosti, za katere je vodil ločeno knjigovodstvo, v skladu s 36. čl.

en	INFORMATION ON THE EXERCISED ACTIVITY
sl	PODATKI O IZVAJANI DEJAVNOSTI

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	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	In addition, the section must include that part of payments taken to be the taxable base for sales of goods for which deductions for their purchase or import has been limited by virtue of the provisions of article 19-bis1 or of other provisions (for example motor vehicles, cellular telephones, etc.).
sl	V razdelku mora biti zajet del plačil kot davčna osnova za odstop; za nakup ali uvoz je bila olajšava omejena glede na to, kar predvideva 19-bis1 člen ali druga določila (primer osebna vozila, prenosni telefoni, Itd.)

en	Ministerial Circular no.52 of December 03,
sl	52 z dne 03. decembra 1991, št.

en	3.4 CONTROLLING AND CONTROLLED BODIES AND BUSINESS COMPANIES (ART.
sl	3.4 OBVLADUJOČE IN ODVISNE GOSPODARSKE ORGANIZACIJE IN DRUŽBE (73.

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.

en	The companies and the bodies obliged to file their returns electronically through an intermediary or a company of the group are not required to ask for electronic filing permission.
sl	Družbam in ustanovam, ki predložijo napoved z elektronskim pošiljanjem preko pooblaščenega posrednika ali na družbe skupine, ni potrebno zahtevati pooblastila za elektronski prenos.

en	Taxpayers who have made quarterly payments in accordance with article 7 of Presidential Decree no. 542 of 1999 must indicate details regarding payments ma-de using the F24 form payments with identification elements in lines VM3, VM6, VM9 and VM12.
sl	542 iz leta 1999, morajo navesti podatke o plačilih, izvedenih z obrazcem F24 za plačila z identifikacijskimi elementi v vrsticah VM3, VM6, VM9 in VM12.

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.

en	Decree no. 917 of 22 December 1986, including assets with a cost not exceeding 516.46 euros and including the
sl	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	Box 5 must be crossed by agricultural producers that, as of the 2013 tax period, have applied VAT in the ordinary manner to operations of supply of services, instead of using the special regime provided for by article 34bis (see Appendix under "Connected agricultural activities").
sl	Kvadratek 5 označijo kmetovalci, ki so od davčnega obdobja 2013 za posle, storitvene dejavnosti DDV izvajali na navadne načine, namesto v okviru posebnega režima, ki ga predvideva 34-bis člen.

en	ded for by article 36-bis;
sl	obveznosti v skladu s 36-bis členom;

en	3) Box 3 - Non-taxable transactions
sl	3) Kvadratek 3 - Operazioni non imponibili

en	"8" reserved for subjects who have provided the following services: cleaning, demolition, installation of systems, and completion with regard to buildings for which the tax is owed by the transferee, pursuant to article 17, paragraph 6, letter a-ter.
sl	"8" rezervirano za subjekte, ki so opravili storitve čiščenja, rušenja, inštaliranja napeljav in zaključnih del na stavbah, za katere se uporablja črka a)-ter v šestem odstavku 17. člena;.

en	Pursuant to art. 35, paragraph 6-ter of Decree Law no. 223 of 04 July 2006, converted by Law no. 248 of 04 August 2006, the aforesaid annual limit is raised to one million Euro with regard to subcontractors at least 80% of whose turnover was accounted for by services provided to fulfil subcontracting agreements (see line VR7).
sl	248, z dne 4. avgusta 2006, se omenjena letna meja poviša na milijon evrov za podzakupnike, ki so v prejšnjem letu registrirali poslovni promet, sestavljen vsaj za 80% na podlagi pogodb podzakupa (glej vrstico VR7).

en	a) Direct electronic filing
sl	a) Neposredna elektronska predložitev

en	In the case of repeated or particularly serious violations the competent authorities are notified so that further measures may be taken.
sl	241 z dne 09. julija 1997 in v primeru ponavljajočih se kršitev ali zelo resnih kršitev se opozorijo prisotjni organi , da se podvzamejo ustrezni ukrepi.

en	As regards part VX the following possibilities must be considered: a) output VAT resulting from the form concerning the transactions performed in the fraction of the year preceding the
sl	Z nanašanjem na preglednico VX je treba upoštevati dve možnosti: a) davek DDV, ki izhaja iz obrazca vezanega na izvedene posle v tistem delu meseca pred

en	Internal purchases VF11; VJ6
sl	Nakupi znotraj VF11; VJ6

en	In compliance with legislation regarding dummy companies, in fact, credits transferred from the aforementioned companies to the group may not be used to set off debts transferred from other participating companies and must be retransferred to non-operating subsidiary companies (see resolutions no. 26 of 30 January 2008 and no. 180 of 29 April 2008).
sl	V skladu s predpisi o navideznih družbah namreč dobropisov, prenesenih iz omenjenih družb na skupino, ni mogoče uporabiti za kompenzacijo dolgov, prenesenih iz drugih sodelujočih družb, pač pa jih je potrebno prenesti nazaj na hčerinske družbe, ki ne poslujejo (glej resolucijo št.

en	The show activities contained in table C enclosed to Presidential Decree no. 633/1972 are subject to value added tax exclusively according to the general principles that regulate the tax.
sl	633/1972 so podvržene samo davku na dodano vrednost po splošnih načelih, ki urejajo tovrstno dajatev.

en	5) Box 5 - Non-taxable operations
sl	5) Kvadratek 5 - Operazioni non soggette all'imposta

en	The margins net of VAT and the relative VAT must be included in part VE, subdivided between the respective rates; - in line 3 indicate the margins relative to the non-taxable transactions referred to in articles 8, 8-bis, 71 and 72, which contribute
sl	Marže brez DDV in davek morajo biti zajeti v preglednici VE, razdeljene po davčnih stopnjah; - v vrstici 3 se navedejo marže za neobdavčene posle v skladu s členi 8, 8-bis, 71 in 72, ki pripo

en	Associations and institutes for social security and assistance 20 .
sl	Pokojninske ustanove in zavodi ter ustanove za socialno pomoč 20.

en	Internal purchases VF11; VF12; VJ6
sl	Nakupi znotraj VF11; VF12; VJ6

en	DETERMINING BUSINESS TURNOVER (PART VE)
sl	DOLOČANJE POSLOVNEGA PROMETA (PREGLEDNICA VE)

en	PRESENTATION METHOD AND TERMS
sl	Način in rok za predložitev

en	All the parts must be filled in both forms, including section 2 in part VA and sections 2 and 3 in part VL.
sl	V obeh obrazcih se izpolnijo vse preglednice vključno z razdelkom 2 preglednice VA in razdelke 2 in 3 preglednice VL.

en	Line VK 28 the companies participating in the group VAT payments for the entire tax year must indicate the amount transferred to the controlling company which must determine the down payment the group must owe (see circular no. 53 dated December 3rd 1991).
sl	Vrstica VK28 družbe, ki sodelujejo pri izplačilu DDV skupine za celo davčno leto, morajo navesti zneske, prenesene na matično družbi, ki je dolžna določiti akontacijo, dolgovano skupini (glej okrožnico št.

en	Gross taxable base [line 9 - (line 11 + line 12)]
sl	Bruto davčna osnova [vrstica 9 - (vrstica 11 + vrstica 12)]

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.

en	Said amount must be indicated in the debits field of the line corresponding to the payment period.
sl	niti naveden v polje obveznosti ustrezne vrstice za plačilno obdobje.

en	VAT cash accounting scheme - Article 32-bis, Decree Law no. 83 of 2012
sl	Režim DDV za gotovino - 32.bis člen zakonskega odloka št.

en	Other entities and institutions
sl	OPERATIVNIH DRUŽB IN USTANOV

en	Naturally, cases which are not covered by the norm referred to in the fifth paragraph of article 34, are regulated by the provisions laid down in article 36 for the purposes of separate accounting (see circular letter n. 19, 10 July 1979, Director General of Taxes).
sl	Seveda primeri, ki ne spadajo v predvidene zakonske predpise v skladu s petim odstavkom 34. člena jih urejajo določila 36. člena za ločeno knjigovodstvo (glej okrožnico št.

en	Field 1 indicate the total amount of exempt operations as referred to in art. 10, number 11, carried out by agents who produce investment gold or who transform gold into investment gold, identified by art. 19, paragraph 3, letter d), equated with taxable operations for the purposes of deduction (see Appendix, "Transactions relative to gold and silver").
sl	11, ki jih izvajajo subjekti, ki proizvajajo investicijsko zlato ali slednjega predelujejo v investicijsko zlato v skladu z 19. členom, 3. odst., črka d), ki so enakovredni obdavčenim poslom v namene odbitka davka (glej Dodatek "Posli v zvezi z zlatom in srebrom").

en	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	TELEPHONE OR MOBILE PHONE dialling code number
sl	Telefono o cellulare - Telefon ali številke prenosnik numero - številka

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

en	The line must also include any VAT deducted on the part of agricultural producers who have made non-taxable transfers of
sl	Vrstica mora vključiti tudi morebitni znesek DDV, za katerega lahko uveljavijo odbitek kmečki delavci, ki so izvedli ne

en	Line VJ5 indicate commissions paid by travel agencies to their intermediaries, as provided for by article 74-ter, paragraph 8.
sl	V vrstici VJ5 navedite plačane provizije potovalnim agencijam njihovim posrednikom v skladu s 74-ter.

en	Line AF23 amount of admissible deductible VAT, considering the limits set out by articles 19,
sl	Vrstica AF23 vsota DDV, za katero se izvaja odbitek, upoštevajoč omejitve na podlagi 19. , 19-bis.,

en	For the amount of the credit surplus set off the guarantee as provided for by art. 6, paragraph 3, of the Ministerial Decree of 13 December 1979, must be supplied.
sl	Za kompenzirani znesek presežka terjatve mora biti dano jamstvo, ki ga predvideva 6. člen, 3. odst. ministrskega odloka z dne 13. decembra 1979.

en	SECTION 4 - Admissible deductible VAT
sl	RAZDELEK 4 - Odbitni Ddv

en	Amateur sports associations and societies and similar subjects
sl	Amaterska športna združenja in društva ter podobni subjekti 90 člen zakona št.

en	- in the form concerning the assignee (form no. 01) all the parts concerning the activity performed must be completed by reporting the data concerning the operations performed by the same taxpayer during 2018, also including the data concerning the operations by the assignor in the portion of month or quarter in the course of which the extraordinary operation or the substantial subjective transformation has taken place.
sl	01) se vpišejo vsa preglednice, ki zadevajo lastno dejavnost tako, da se vnesejo podatki poslov, ki jih izvede isti subjekt v teku leta 2018 vključno s podatki za posle, ki jih izvede subjekt prosilec v delu meseca ali trimesečja v teku katerega je prišlo do izrednega posla ali večjega preoblikovanja.

en	Line VE30 must indicate the amount of the non-taxable operations that contribute to the formation of the ceiling as provided for by article 2, paragraph 2, of Law no. 28 of 18 February 1997.
sl	V vrstici VE30 se navede znesek neobdavčljivih poslov, ki prispevajo k oblikovanju zgornje meje v skladu z 2. členom , 2. odst., zakona št.

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

en	FAX dialling code number
sl	FAX - FAKS prefisso numero klicna št.

en	In terms of this system, the taxable base is determined as being fifty percent of the aggregate amount of the considerations collected, with the VAT paid on purchases being completely non-deductible (see instructions for completing lines VF30 and VF57).
sl	Ta režim, katerega sistem vsebuje 34-bis člen predvideva, da se davek določi tako, da se uporablja odstotek pavšalnega odbitka v višini 50% davka za izvedene obdavčene posle (primerjaj navodila za izpolnjevanje vrstic VF30 in VF71).

en	We wish to make it clear that with the aim of establishing the prevalence of the aforesaid transactions with respect to the overall amount of the transactions carried out, it is also necessary to include among the aforesaid transactions the exports and assimilated transactions in terms of articles 8, 8-bis and 9, as well as the transactions in terms of article
sl	Podčrtujemo, da zato, da se preveri obstoj omenjenih posegov v primerjavi s skupno vsoto izvedenih posegov, je treba omenjenim posegom prišteti tudi izvoze in izenačene operacije, ki izhajajo iz 8., 8-bis in 9. člena ter posege, ki izhajajo iz 41 in 58. čl.

en	Cost credit [(line 11 + line 12) - line 9]
sl	Terjatev za strošek [(vrstica 11 + vrstica 12) - vrstica 9]

en	This return must be completed using the specific VAT 74-bis form, approved with the measure of 16 January 2012, which, among other things, does not allow the request of a reimbursement for any input VAT resulting from the form (see resolution no. 181/E of 12 July 1995).
sl	Ta napoved mora biti pripravljena z uporabo posebnega obrazca IVA 74-bis, odobrenega s sklepom z dne 16. januarja 2012, ki med drugim ne dovoljuje zahtevka za vračilo presežka dobropisa, ki izhaja iz tega obrazca (resolucija št.

en	Note that refunds may be requested only by the controlling body or company in relation to the companies comprising the group to which the credit surplus refers, in possession of the requirements of article 30 (ref. circular letter no. 13 of 05 March 1990).
sl	Povračilo lahko zahteva samo ustanova ali kontrolna družba za družbe, ki so del skupine, na kar se nanaša presežek terjatev, ki izpolnjujejo zahteve v skladu s 30. členom (okrožnica št.

en	3.2 TAXPAYERS WITH SEPARATE ACCOUNTS (ART.
sl	3.2 ZAVEZANCI Z LOČENIM KNJIGOVODSTVOM (36.

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.

en	Table of Codes
sl	Tabela s šiframi

en	Incorporation of a company not participating in the group liquidation by a controlling or controlled company Resolution no. 92 of 22 September 2010 clarifies that in the case of an extraordinary incorporation operation which has involved, as incorporating company, a company taking part in a group VAT payment procedure and, as incorporated company, a company outside the group, the VAT credit acquired by the incorporated company during the year preceding the year in which the extraordinary operation took place must be excluded from the group VAT payment and thus remain within the exclusive competence of the incorporating company.
sl	92 z dne 22. septembra 2010 je bilo pojasnjeno da v primeru izrednega posla prevzema, v kateri je kot prevzeta družba tista družba, ki je v postopku določanja DDV skupine in kot prevzemnica družba, ki ni iz skupine; dospela terjatev DDV prevzete družbe v letu pred letom, v katerem je prišlo do izrednega posla, mora biti zunaj določitve DDV skupine in ostati v izključni pristojnosti prevzemne družbe.

en	Other organisations of people or goods without sta
sl	Druge organizacije oseb in sredstev, ki niso prvne osebe

en	• field 4, indicate, if the company of the group is non-operating, pursuant to article 30 of Law no. 724 of 23 December 1994, the code corresponding to the following situations: "1" non-operating company for the year to which the return applies; "2" non-operating company for the year to which the return applies and for the previous year; "3" non-operating company for the year to which the return applies and for the two previous years; "4" non-operating company for the year to which the return applies and for the two previous years and which has not carried out significant operations for VAT purposes not less than the amount derived from the application of the percentages set out in article 30, paragraph 1, of Law no. 724 of 1994.
sl	724 z dne 23. decembra 1994, šifra ustreza naslednjim situacijam: "1" družba je nedejavna v letu, ki je predmet napovedi; "2" družba je nedejavna v letu, ki je predmet napovedi in predhodne napovedi; "3" družba je nedejavna v letu, ki je predmet napovedi in dveh predhodnih napovedi; "4" družba je nedejavna v letu, ki je predmet napovedi in dve predhodni napovedi in v tromesečju ni imela pomembnejih poslov v namene DDV razen zneska, ki izhaja iz uporabe odstotkov v skladu s 30. členom, 1. odst., zakona št.

en	SECTION 1 - Data relating to the activity
sl	1 - Dati relativi all'attività

en	Line VO15, box 1 must be crossed by taxpayers who have communicated that they have opted, as of 1 January 2013, for the VAT cash accounting scheme as provided for by article 32-bis of Decree Law no. 83 of 22 June 2012.
sl	83 iz leta 2012 V vrstici VO15 morajo kvadratek 1 označiti podjetja, ki želijo sporočiti, da so se od 1. januarja 2013 dalje odločila za gotovinski režim DDV v skladu z 32-bis.

en	TTherefore the amount indicated in line VL39 of the form relating to the incorporated company, remaining at the disposal of the incorporating company, must be taken into consideration for the purpose of completing part VX and, in particular, lines VX4, VX5 and VX6.
sl	Zato je treba znesek, prikazan v vrstici VL39 v obrazcu, ki se nanaša na pridruženo podjetje in ki ostaja na razpolago prevzemni družbi, upoštevati pri izpolnjevanju razpredelnice VX in zlasti vrstic VX4, VX5 in VX6.

en	In relation to accounting obligations, paragraph 3 of article 9 of Presidential Decree no. 544/1999 referred to above provides for:
sl	Kar zadeva računovodskega izpolnjevanja obveznosti, 9. člen, 3. odst. navedenega odloka predsednika republike št.

en	Registered address or (if different) Tax domicile
sl	(se diverso dalla sede legale) Davčni Domicil (če ne sovpada sedež)

en	tion of the new ordinary VAT rate of 21%, introduced by article 2, paragraph 2-bis, letter a), of De
sl	Treba je opozoriti, da je bil pregled vključen z namenom, da se upošteva povišanje standardne stopnje DDV iz 20% na 21%, ki ga uvaja črka a), odstavka 2-bis, 2. člena zakonskega odloka št.

en	The "VAT registration number
sl	Identifikacijska številka DDV

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 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;

en	These persons are nevertheless entitled to take advantage of the right to have the tax applied in the ordinary manner.
sl	640/1972 katerim je omogočeno, da uveljavijo pravico do izbire uporabe davka na navadne načine.

en	He/she must comply only with the invoicing, filing and presenting obligations detailed in the Intrastat lists.
sl	331/1993, po katerih je zastopnik pristojen samo za dolžnosti izstavitve računov ter za sestavo in predložitev seznamov Intrastat.

en	• exclusively quarterly settlements shall complete a single module for each quarter;
sl	• izključno trimesečna obdobna plačila, morajo izpolniti obrazec za trimesečje;

en	This return must be completed by using the specific VAT form 74-bis, approved with measure of 17 January 2011, which, among other things, does not allow the request of a reimbursement for any input VAT resulting from the form (see resolution no. 181/E of 12 July 1995).
sl	Tovrstna napoved mora biti izdelana tako, da se uporabi poseben obrazec DDV 74-bis odobren z odločbo z dne 17. januarja 2011, ki ne dovoljuje, da se zahteva poplačilo morebitnega presežka terjatve, ki bi izhajal iz tega obrazca (resolucija št.

en	In field 2 of line VR1 it must reflect the portion of the refund in respect of which taxpayer intends making use of the refund procedure via the tax collection agency.
sl	Polje 2 mora biti izpolnjeno z navedbo dela povračila, za katerega davčni zavezanec namerava uporabiti poenostavljeni postopek za povračilo prek agencije za pobiranje davkov.

en	6 months to 2 years imprisonment (article 10-quater)
sl	Zapor od 6 meecev do 2 let (10-ter.

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.

en	In calculating the credit amount resulting from the declaration, in fact, only the paid amounts must be considered.
sl	Pri izračunavanju terjatev iz prijave, je treba namreč upoštevati izključno plačane vsote.

en	11, 18 and 19 of art. 10, for which the obligation of invoicing and registration remains.
sl	členom (navedejo pa se oproščeni posli v skladu s številkami 11), 18) in 19) 10. členom, za katere ostaja obveza izdaje računov in knjiženja).

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

en	• purchases relating to operations which fall under special margin schemes regulated by
sl	• nakupi povezani s posli, ki spadajo v režim marže, ki ga ureja zakonski odlok št.

en	Limited share partnerships
sl	Družbe z omejeno odgovornostjo

en	The refundable amount, like the deductible amount, must be calculated by the application of the percentages of compensation in force during the relevant period (see Ministerial Circular no. 145/E of 10 June 1998).
sl	Znesek, ki je deležen povračila, tako kot znesek, ki je deležen odbitka, se izračuna z izvajanjem kompenzacijskih odstotkov, ki so bili veljavni v odgovarjajočem obdobju (primerjaj M. S. št.

en	Line VW21 indicate the total amount of credit surpluses transferred by each company of the group which is non-operative as per article 30 of Law no. 724 of 23 December 1994.
sl	V vrstico VW21 se navede celotni znesek presežka terjatev, ki jih prenese vsaka družba skupine,za katere izhaja, da so nedelujoče v skladu s 30. členom, zakona št.

en	Taxpayers who have entrusted their accounting to third parties and who under article 1, paragraph 3 of Presidential Decree No. 100 of 1998, have chosen the special method of calculating the periodic payments (based on the VAT payable in the second preceding month) must in any event submit the annual communication of VAT data relative to all the transactions carried out in the fiscal year.
sl	100 z leta 1998, poseben način izračuna periodičnih izplačil iz naslova DDV, ki postane izterljiv v drugem prejšnjem mesecu, morajo vročiti letno prijavo podatkov DDV tako, da se na vsak način nanašajo na vse operacije, ki so jih izvedli v davčnem letu.

en	C - Non resident taxpayers
sl	C - Subjekti nerezidenti

en	Line VL27 indicate refunds requested in previous years for which the competent Office has formally denied the right to the refund but has authorised the taxpayer to use the credit for 2013 in the periodic payment or annual return (see also Presidential Decree 443 of November 10, 1997, and circular letter 134/E of 28 May 1998).
sl	V vrstico VL27 se navede terjatev, ki se jo zahteva za povračilo v predhodnih letih za katero pristojni urad formalno ni dal pravice do povračila, ampak je zavezancu dovolil, da je uporabil samo terjatev v letu 2013 pri obdobnem plačilu ali letni napovedi (glej tudi odlok predsednika republike št.

en	COMMITMENT TO ELECTRONIC SUBMISSION
sl	OBVEZNOST ELEKTRONSKE PREDLOŽITVE

en	• those enrolled in the register of accounting auditors under Legislative Decree no. 88 of
sl	• računovodski revizorji v skladu z zakonodadajnim odlokom št.

en	The information can be taken from the special transfers and purchases register provided for in terms of paragraph 4 of article 38 of Decree Law 41/1995 referred to above.
sl	41/1995) Podatki so povzeti iz posebnih registrov cesij in nakupov, ki jih prredvideva 38. člen, 4. odst.zakonskega odloka 41/1995.

en	Source: Ministry of Finance
sl	Izvor: Ministerstvo za finansii

en	* Average time to maturity (ATM) is an indicator showing the refinancing risk, which is especially relevant when the debt should be refinanced by additional issuance of new public debt.
sl	*Average time to maturity (ATM) e indikator koj go poka`uva rizikot od refinansirawe koj e osobeno relevanten koga dostasaniot dolg e potrebno da se refinansira so dopolnitelna emisija na nov javen dolg.

en	Macedonian Stock Exchange 2.2.2.
sl	Makedonska berza 2.2.2.

en	With respect to the trends of the interest rates, in particular 3-month government securities, one can conclude that, after the drop in the first half of July from 6.34% to 5.96%, in the second half of July and during August, they kept a stable level, ranging between 5.96% - 5.97%, with a tendency to keep such pace in the coming period as well.
sl	[to se odnesuva do dvi`eweto na kamatnite stapki posebno kaj 3-mese~nite DHV mo`e da se konstatira deka istite posle padot vo prvata polovina na juli od 6,34% na 5,96%, vo vtorata polovina na juli i vo tekot na avgust se zadr`aa na edno stabilno nivo dvi`ej}i se vo intervalot od 5,96% - 5,97%, so tendencija ovoj trend da se zadr`i i vo naredniot period.

en	MINISTRY OF FINANCE OF THE REPUBLIC OF MACEDONIA Public Debt Management Department
sl	MINISTERSTVO ZA FINANSII NA REPUBLIKA MAKEDONIJA Sektor za upravuvawe so javen dolg

en	The investors were focused on trading with government bond with ISIN code MKMINF20G028 which yield to maturity on the date of issuance was 9,438.
sl	Na pazarot preku {alter na dolgoro~nite DHV se trguva{e so obvrznicata so ISIN MKMINF20G028 ~ij prinos do dostasuvawe pri nejzinoto izdavawe iznesuva{e 9,438.

en	031/420-061 031/475-100 Any amount
sl	prosvetiteli 19 046/254-133 046/265-330

en	Results from the auctions of treasury bills in July 2006 3 month
sl	Rezultati od aukcii na DHV za juli 2006 3 meseci

en	Thus, functioning of this segment of the government securities market provoked increased interest at the owners of long-term securities, which could be noted by the larger number of transactions carried out in the period July-August (total of 33), compared with the number of transactions of short term government securities (total of 2).
sl	Od ovie pri~ini, profunkcioniraweto na ovoj segment od pazarot na dr`avni hartii od vrednost predizvika zgolemen interes kaj sopstvenicite na dolgoro~ni hartii od vrednost, {to mo`e da se zabele`i od golemiot broj na transakcii koj se izvr{ija vo periodot juli-avgust (vkupno 33), {to e mnogu pogolem obem na trguvawe sporeden so trguvaweto na kratkoro~nite DHV na ovoj pazar (vkupno 2 transakcii).

en	Results from the auctions of government securities in August 2006 3 month
sl	Rezultati od aukcii na DHV za avgust 2006 3 meseci

en	Additional advantage of this market is that the trading is not burdened with transaction-related costs and settlement of the government securities is done in real time.
sl	Dopolnitelna prednost na ovoj pazar e toa {to trguvaweto ne e optovareno so transakcioni tro{oci, a poramnuvaweto na dr`avnite hartii od vrednost se vr{i vo realno vreme.

en	Trends on the financial market in the Republic of Macedonia 1.2.
sl	Dvi`ewa na finansiskiot pazar vo R. Makedonija 1.2.

en	number of days
sl	Posledna Posleden

en	(for 6-month treasury bills)
sl	(za 6-mese~ni dr`avni zapisi)

en	In the past period, interest rates on government securities, being the safest and most liquid instrument, were lower in relation to the corresponding comparative instruments, such as time denar saving deposits in the banking sector.
sl	Kamatnite stapki na dr`avnite hartii od vrednost (DHV), kako najsiguren i najlikviden instrument, vo izminatiot period bele`at ponisko nivo od soodvetnite sporedbeni instrumenti kako {to se oro~enite denarski {tedni vlogovi vo bankarskiot sektor.

en	Issuance activity in 2006, by month (including T-bils for monetary purposes)
sl	Realizirani DHV vo 2006, po meseci (so DZ za monetarni celi)

en	Issuance activity in 2006, by month (excluding T-bils for monetary purposes)
sl	Realizirani DHV vo 2006, po meseci (bez DZ za monetarni celi)

en	EVENTS ON THE FINANCIAL MARKET IN THE PAST PERIOD 1.1.
sl	Nastani koi go odbele`aa finansiskiot pazar izminatiot period 1.1.

en	FOREIGN INVESTORS ON THE OFFICIAL MARKET
sl	Stranski investitori

en	Ownership structure of continuous GS outstanding, August 2006
sl	Sopstveni~ka struktura na nedostasani DHV avgust 2006

en	Phone
sl	Vkupno

en	Stock of GS outstanding (excluding T-bils for monetary purposes)
sl	Sostojba na nedostasani DHV (bez DZ za monetarni celi)

en	www.finance.gov.mk
sl	Darko Bla`evski

en	Treasury bills
sl	Penziski fondovi

en	a)monthly; b)quarterly; c) semi-annually; d)annually; e) other;
sl	* a)mese~no; b)kvartalno; v) polugodi{no; g) godi{no; d) drugo;

en	Public Debt Holder Report Period :
sl	Nositel na javen dolg: Izve{taen period :

en	Monthly Report on the Changes of the Stock of Each Borrowing by the Public Debt Holders
sl	Mese~en izve{taj za promenite na sostojbata na sekoe zadol`uvawe na nositelite na javniot dolg

en	Overdue Liabilities ( in the Report Period)
sl	Dospeani neplateni obvrska ( vo izve{tajniot period)

en	Withdrawn tranches
sl	na krajot

en	Due Liability ( in the Report Period) Liability Maturity Date
sl	Platena obvrska ( vo izve{tajniot period)

en	Pursuant to Article 26 paragraph 4 pf the Law on Public Debt ("Official Gazette of the Republic of Macedonia" no. 62 as of 2005), the Minister of Finance adopted the following:
sl	Vrz osnova na ~len 26 stav 4 od Zakonot za javen dolg ("Slu`ben vesnik na Republika Makedonija" br.62 od 2005 godina), ministerot za finansii donese:

en	Contents of the monthly information shall be given in the form M1, being an integral part of this Manual.
sl	Sodr`inata na mese~nite informacii e dadena vo obrazecot M1, koj e sostaven del na ova upatstvo.

en	This Manual shall enter into force on the next day from the day of its publication in the "Official Gazette of the Republic of Macedonia".
sl	Ova upatstvo vleguva vo sila naredniot den od denot na objavuvaweto vo "Slu`ben vesnik na Republika Makedonija".

en	Data in the monthly information shall be prepared in line with the accounting records of the public debt holders.
sl	Podatocite vo mese~nite informacii se podgotvuvaat soglasno smetkovodstvenata evidencija na nositelite na javniot dolg.

en	holders, including the stock of the debt from the previous month shall be submitted by the public debt holders, pursuant to Article 26 paragraph 1 of the Law on Public Debt
sl	zadol`uvaweto na nositelite na javniot dolg, nositelite na javniot dolg soglasno ~len 26 stav 1 od Zakonot za javen dolg ja dostavuvaat do Ministerstvoto za finansii najdocna do 15-tiot den vo tekovniot mesec za sostojbata na dolgot od prethodniot mesec.

en	This manual shall stipulate the type and the contents of the monthly information on the change of the stock of each borrowing by the public debt holders.
sl	So ova upatstvo se propi[uva vidot i sodr`inata na mese~nite informacii za promenata na sostojbata na sekoe zadol`uvawe na nositelite na javniot dolg.

en	The Minister of Finance can issue an order to the Public Revenue Office to block the funds of "Elektrostopanstvo na Makedonija" A.D. on the basis of VAT refund so as to settle the due liabilities towards the creditor, i.e. to compensate to the state Denar funds in the amount of the executed payment, increased by the calculated interest and the incurred costs related to the respective transaction.
sl	Ministerot za finansii mo`e da izdade nalog do Upravata za javni prihodi za blokirawe na sredstvata na Elektrostopanstvo na Makedonija A.D. po osnova na vra}awe na DDV so cel da se izmirat dospeanite obvrski kon kreditorot, odnosno da se nadomestat na dr`avata denarski sredstva vo visina na izvr{enoto pla}awe, zgolemeno za presmetanata kamata i za nastanatite tro{oci povrzani so soodvetnata transakcija.

en	Should the due liabilities on the basis of interest and principal be paid by the Republic of Macedonia, on behalf of "Elektrostopanstvo na Makedonija" AD, and within the deadlines defined in the Financial Loan Agreement, "Elektrostopanstvo na Makedonija" AD shall, within 30 days from the day of settling the liability, transfer to the revenue account of the Budget of the Republic of Macedonia Denar funds in the amount of the executed payment, increased by the calculated interest and the incurred costs related to the respective transaction.
sl	Dokolku dospeanite obvrski po osnov na kamata i glavnica, vo rokovite utvrdeni so Finansiskiot dogovor za zaem, vo ime na Elektrostopanstvo na Makedonija A.D. gi plati Republika Makedonija, Elektrostopanstvo na Makedonija A.D. e dol`no vo rok od 30 dena, od denot na izvr{uvaweto na obvrskata, da prenese vo korist na smetkata na prihodite na Buxetot na Republika Makedonija, denarski sredstva vo visina na izvr{enoto pla}awe, zgolemeno za presmetanata kamata i za nastanatite tro{oci povrzani so soodvetnata transakcija.

en	Jan 2006 Feb 2006 Mar 2006 Apr 2006 May 2006 Jun 2006 Jul 2006 Aug 2006 Average time to maturity of GS
sl	jan 2006 fev 2006 mar 2006 apr 2006 maj 2006 jun 2006 jul 2006 avg 2006 Prose~no vreme do dostasuvawe na DHV

en	Rulebook on the Manner and Procedure for Trading and Settlement of Transactions with Securities (Official Gazette of the Republic of Macedonia, no. 71/06), starting 1st July 2006, transparent secondary market for longterm government securities was also created (except bonds for old foreign currency saving and denationalisation bonds).
sl	So donesuvaweto na Pravilata za na~inot i postapkata za trguvawe i poramnuvawe na transakcii so hartii od vrednost (Slu`ben vesnik br. 71/06), od 1.7.2006 godina se kreira{e transparenten sekundaren pazar i za dolgoro~nite dr`avni hartii od vrednost (osven obvrznicite za staro devizno {tedewe i obvrznicite za denacionalizacija).

en	Thus, owners of long-term securities have been enabled to trade with their securities, in addition to the Macedonian Stock Exchange AD Skopje, on the OTC market as well, prior to their maturity.
sl	Na ovoj na~in, na sopstvenicite na dolgoro~ni hartii od vrednost im se ovozmo`i, pokraj na Makedonskata berza AD Skopje da mo`at so svoite hartii da trguvaat i na pazarot preku {alter, pred rokot na nivnoto dostasuvawe.

en	The issued Eurobond in the amount of EUR 150 million is with 10-year maturity period, as
sl	Emituvanata Evroobvrznica vo iznos od 150 milioni evra e so rok na

en	1Please do not fill out this part.
sl	Ne popolnuvajte vo ovaa rubrika!

en	Compliance with EU legislation - Value Added Tax - VAT
sl	PRAVILNIK za sproveduvawe na Zakonot za danok na dodadena vrednost (DDV - Pravilnik)

en	The limit of public debt set in the Strategy shall not pose constraint for regular servicing of the debt.
sl	Limitot na javniot dolg utvrden vo Strategijata ne pretstavuva ograni~uvawe za redovno servisirawe na javniot dolg.

en	Total Total
sl	Dopolnitelno se

en	Highest level of public debt was realized in 2000, when the debt amounted to 52.9% of GDP.
sl	Najvisoko nivo na javniot dolg be{e ostvareno vo 2000 godina koga dolgot iznesuva{e 52,9% od BDP.

en	January February February March March April April January January February February March March April April
sl	januari fevruari mart april maj juni juli avgust septemvri oktomvri noemvri dekemvri

en	1.Public enterprise for railway infrastructure Macedonian Railways - Skopje; and
sl	Javno pretprijatie za `elezni~ka infrastruktura "Makedonski @eleznici"Skopje; i

en	(1) The public debt registry and the registry of issued sovereign guarantees shall be available to the public.
sl	(1) Registarot za javniot dolg i Registarot za izdadenite dr`avni garancii se dostapni na javnosta.

en	(7) The Minister of Finance shall have the right to undertake additional measures regarding the amount referred to in paragraph 5 of this Article envisaged in the securing agreement referred to in Article 22 paragraphs 4 and 5 of this law, as well as according to the law.
sl	(7) Ministerot za finansii ima pravo na prezemawe dopolnitelni merki za naplata na iznosot od stav 5 na ovoj ~len predvideni vo dogovorot za obezbeduvawe od ~len 22 stav 4 i 5 na ovoj zakon, kako i soglasno so zakon.

en	(1) Public debt management strategy (hereinafter: Strategy) shall be an act determining, for a three-year period, the public debt both in total amounts and in amounts per separate issuers of public debt:
sl	(1) Strategija za upravuvawe so javniot dolg (vo ponatamo{niot tekst: Strategija) e akt so koj, za period od tri godini, se utvrduva, kako vo vkupen iznos taka i vo iznosi za oddelni nositeli na javniot dolg:

en	To that end, pursuant to the adopted Law on Transformation of PE Macedonian Railways C.O.
sl	Za taa cel soglasno doneseniot Zakon za transformacija na JP Makedonski @eleznici C.O.

en	(2) Projects proposed for financing, referred to in paragraph 1 indent 1 of this Article should fulfill the following criteria:
sl	(2) Proektite predlo`eni za finansirawe od stav 1 alineja 1 na ovoj ~len, treba da gi ispolnat slednive kriteriumi:

en	Buyback of the debt towards London Club of Creditors
sl	Otkup na dolgot kon Londonski klub na kreditori

en	(4) The obligation referred to in paragraph 3 of this Article is unconditional and irrevocable.
sl	(4) Obvrskata od stav 3 na ovoj ~len e bezuslovna i neotpovikliva.

en	4.Guarantee issued for Macedonian Railways Reform Project
sl	Izdadena garancija za Proektot za reforma na Makedonski `eleznici

en	Mayor of the Municipality of _________________
sl	Op{tina_____________________ Grad Skopje sektor/oddelenie za__________________

en	General government debt amounts to EUR 1.7 billion, i.e. 35.06% of GDP and it is within the Masstricht criteria on public debt, according to which government public debt should not exceed 60% of GDP.
sl	Dolgot na op{tata vlada iznesuva 1.7 milijardi EUR, odnosno 35,06% od BDP i e vo ramkite na Mahstri{kiot kriterium za javniot dolg, spored koj javniot dolg na dr`avata ne smee da iznesuva nad 60% od BDP.

en	•By replacing the existing shorter-term debt with Eurobonds with 10-year maturity, the maturity of the debt portfolio of the Republic of Macedonia is extended.
sl	•••• So zamenata na postoe~kiot dolg so pokratok rok so evroobvrznicite so ro~nost od 10 godini se prodol`uva ro~nosta na dol`ni~ko portfolio na Republika Makedonija;

en	Source: Ministry of Finance and NBRM *In December 2005, first Eurobond was issued in the amount of EUR 150 million, which led to temporary increase of the public debt, since the funds in January 2006 were used for full early buyback of the debt towards the London Club of Creditors.
sl	*Vo dekemvri 2005 godina se emituva{e prvata Evrobvrznica vo iznos od 150.00mil EUR pri {to dojde do privremeno zgolemuvawe na javniot dolg, bidej}i sredstvata vo januari 2006 godina bea iskoristeni za celosen predvremen otkup na dolgot kon Londonski klub na kreditori.

en	means of transport and services
sl	Delovni zgradi i delovni prostorii

en	At the same time, rating agencies Standar and Poor's and Fitch assigned the following ratings to the newly issued Eurobond as follows: BB+ (with stable outlook) and BB (with positive outlook), respectively.
sl	novoemituvanata Evroobvrznica i toa: BB+ (so stabilen izgled) i BB (so pozitiven izgled),respektivno.

en	Public debt according the GFS methodology
sl	Vnatre{en javen dolg spored GFS metodologija

en	Characteristics of the public debt portfolio
sl	Karakteristiki na portfolioto na javniot dolg

en	**At end-April 2006, public enterprises will submit the first report on the debt stock (in line with the Public Debt Law) to the Ministry of Finance.
sl	**Na kraj na April 2006 godina javnite pretprijatija }e dostavaat do Ministerstvoto za finansii prv izve{taj za sostojbata na dolgot (vo soglasnost so Zakonot so javen dolg).

en	As this Information is concerned, data on public debt in the overview tables will be calculated according to both methodologies (national and the IMF one), while the data in the charts will be calculated according to the national methodology.
sl	Za celite na ovaa informacija, podatocite za javniot dolg sodr`ani vo tabelarnite pregledi }e bidat presmetani spored dvete metodologii (nacionalna i na MMF), dodeka vo grafi~kite prikazi soglasno nacionalnata metodologija.

en	(2) The amount of resources for long-term spending rights shall be determined on the
sl	(2) Iznosot na potrebnite sredstva za dolgoro~nite prava na tro{ewe se

en	Funds from the issue of Eurobond were used for complete buyout of the liabilities towards the London Club of Creditors, leading to offsetting the effects of the increase of the debt realized with this issue.
sl	Sredstvata od emisijata na Evroobvrznicata bea iskoristeni za celosen otkup na obvrskite kon Londonskiot klub na kreditori {to dovede do neutralizirawe na efektite od zgolemuvaweto na dolgot koi se ostvarija so ovaa emisija.

en	Structure of government securities by maturity from the aspect of day of issuance
sl	Struktura na dr`avnite hartii od vrednost po ro~nost gledana od aspekt na denot na emisija

en	Thus, by introducing Eurobonds, in addition to the standard government securities, Republic of Macedonia has acquired better benchmark in its debt portfolio;
sl	Na toj na~in preku voveduvaweto na Evroobvrznicite, pokraj standardnite dr`avni hartii od vrednost, Republika Makedonija se zdobiva so podobar benchmark vo svoeto dol`ni~ko portfolio;

en	- keeps public debt registry; - keeps registry of issued sovereign guarantees; - keeps registry of holders of government securities; - organizes and implements activities referring to the primary government securities
sl	- vodi Registar za javniot dolg; - vodi Registar za izdadenite dr`avni garancii; - vodi Registar na sopstvenici na dr`avnite hartii od vrednost; - sproveduva aktivnosti koi se odnesuvaat na primarniot pazar na

en	(5) In case the Ministry of Finance, on behalf of the Republic of Macedonia, pays the
sl	(5) Vo slu~aj, Ministerstvoto za finansii, vo ime na Republika

en	Another methodology often used in practice to calculate public sector debt is included in the IMF Government Financial Statistics Manual, and it differs from the national methodology in the fact that in addition to the above-mentioned bearers of public debt, when calculating the debt, it also includes the debt of the monetary authorities, i.e. the debt of the central bank.
sl	Druga metodologija koja ~esto se primenuva vo praktikata za presmetka na dolgot na javniot sektor e sodr`ana vo Prira~nikot na MMF za statistika na vladinite finansii, i istata se razlikuva od nacionalnata metodologija po toa {to pokraj prethodnonavedenite nositeli na javen dolg, vo presmetkata go vklu~uva i dolgot na monetarnite vlasti, odnosno dolgot na Centralnata banka.

en	- the liabilities upon the debt guaranteed by the Republic of Macedonia have been fully settled by the date it falls due at the latest, or
sl	- vo celost se namireni obvrskite po dolgot garantiran od Republika Makedonija najdocna do datumot na dostasuvawe, ili

en	2.Funds disbursed on the basis of domestic public debt (net issuance)
sl	2.Povle~eni sredstva po osnov na vnatre{en javen dolg (neto povlekuvawe)

en	In December 2005, there was a slight increase of the public debt by 3.1 percentage point in relation to GDP, when as a result of the issue of the Eurobond, the level of public debt amounted to EUR 1.9 billion or 44.1% of the projected GDP.
sl	Vo natamo{niot period javniot dolg izrazen vo apsolutni i relativni vrednosti kontinuirano se namaluva{e. Blago zgolemuvawe na javniot dolg vo odnos na BDP od 3,1 procenten poen ima{e vo dekemvri 2005 godina, koga kako rezultat na emisijata na Evroobvrznicata nivoto na javniot dolg go dostigna nivoto od 1.9 milijardi EUR, ili 44,1% od proektiraniot BDP.

en	In December 2005, Republic of Macedonia appeared, for the first time, on the international financial market with an issue of Eurobond.
sl	Emisija na prvata Evroobvrznica na Republika Makedonija Vo dekemvri 2005 godina Republika Makeodnija za prv pat se pojavi na me|unarodniot finansiski pazar so emisija na prvata Evroobvrznica.

en	basis of the commitments under concluded agreements, commitments on the basis of cofinancing, borrowing agreements, decisions on issuance of government securities and obligations on the basis of membership acquired by the Republic of Macedonia in international financial institutions.
sl	utvrduva vrz osnova na prezemnite obvrski po osnova na sklu~eni dogovori, prezemeni obvrski po osnova na kofinansirawe, dogovori za zadol`uvawe, odluki za emisii na dr`avni hartii od vrednost i obvrski po odnos na steknato ~lenstvo na Republika Makedonija vo me|unarodni finansiski institucii.

en	− not to be ambiguous; and
sl	Podatoci za nedvi`niot imot; i

en	elements: realization of strategic objectives for public debt management and guarantees; detailed information on the condition of the overall public debt, gross and net changes; sovereign guarantees issued; information on the sovereign guarantees being called-up or sovereign guarantees having probability to be called-up; and implementation of other measures set in the Strategy.
sl	ostvaruvawe na strate{kite celi za upravuvawe so javniot dolg i garanciite; detalni informacii za sostojbata na vkupniot javen dolg, bruto i neto promeni; izdadenite dr`avni garancii; informacii za dr`avnite garancii koi se ili postoi verojatnost da bidat realizirani; i sproveduvaweto na drugite merki utvrdeni vo Strategijata.

en	Public debt portfolio of the Republic of Macedonia comprises debts inherited from former Yugoslavia, borrowing with international financial institutions and on international financial markets, as well as borrowing on domestic financial markets.
sl	Portfolioto na javniot dolg na Republika Makedonija go so~inuvaat dolgovi nasledeni od porane{na SFRJ, zadol`uvawata kaj me|unarodnite finansiski institucii i me|unarodnite finansiski pazari, kako i zadol`uvaweto na dom{nite finansiski pazari.

en	IV. Funds disbursed in the first quarter of 2006 1.Funds disbursed on the basis of external public debt
sl	IV. Povle~eni sredstva vo prviot kvartal na 2006 godina 1.Povle~eni sredstva po osnov na nadvore{en javen dolg

en	The project will be divided in two categories, as follows: PART A, covering the improvement and efficiency of the infrastructure capacities, including procurement to be carried out by PE Makedonski Zeleznici C.O.
sl	Proektot }e bide podelen na dve edinstveni kategorii i toa: DEL A koj se sostoi od podobruvawe i efikasnost na infrastrukturnite kapaciteti vo koi del }e pripadnat nabavkite koi }e gi izvr{uva vo prvo vreme JP Makedonski @eleznici C.O.

en	FOREIGN INVESTORS ON THE OFFICIAL MARKET Jan 2006 Feb 2006 Mar 2006 Apr 2006 May 2006 Jun 2006 Jul 2006 Aug 2006 Sep 2006 Oct 2006
sl	jan 2006 fev 2006 mar 2006 apr 2006 maj 2006 jun 2006 jul 2006 avg 2006

en	Applicant for issuance of license for organizing games of chance in slot machine
sl	PRAVILNIK za opredeluvawe na nadomestokot za odobrenie za prireduvawe na zabavni igri

en	(2) When managing public debt, Ministry of Finance shall also be assigned the following competences, which may be transferred to an agent:
sl	(2) Ministerstvoto za finansii vo upravuvaweto so javniot dolg gi ima i slednive nadle`nosti, koi mo`e da gi prenese na Agent:

en	Such ex-ante financial control should not be implemented for the decisions for which there are provided means in the budget.
sl	Za sproveduvawe na odredbite od ovoj zakon ne se potrebni dopolnitelni finansiski sredstva.

en	crediting to households.
sl	prenesuvawe na sopstvenosta.

en	Servicing costs of the public debt for Q1 in 2006
sl	-Otplata po osnov na javen dolg za prviot kvartal na 2006 Vo mil.EUR

en	(1) Public debt management shall be set of measures and activities the Ministry of Finance undertakes within the responsibilities specified in this or other law.
sl	(1) Upravuvawe so javniot dolg pretstavuva zbir na merki i aktivnosti koi Ministerstvoto za finansii gi prezema vo ramki na nadle`nostite opredeleni so ovoj ili so drug zakon.

en	(1) The Central Harmonisation Unit shall bein charge for:
sl	(2) Celi na upravuvaweto so javniot dolg se:

en	•Improvement of government debt portfolio profile, due to the fact that Eurobond is a standard instrument in the public debt portfolio, recognizable on the international market and its introduction contributes to a replacement of lower-reputation debt.
sl	•••• Podobruvawe na profilot na dol`ni~koto portfolio na dr`avata, od pri~ina {to Evroobvrznicata pretstavuva standarden instrument vo portfolioto na javniot dolg, koj e prepoznatliv na me|unarodnata scena i so nejzinoto voveduvawe se vr{i zamena na dolg so polo{a reputacija.

en	* Data as of end of the month, according to the Central Securities Depository, regarding the partisipation of the foreign investors in the total nominal value of bonds on the secondary market.
sl	* Sostojba na krajot od sekoj mesec, dobieni od Centralniot depozitar za hartii od vrednost, a koja se odnesuva na u~estvo na stranskite investitori vo vkupnata nominalna vrednost na obvrznicite na sekundarniot pazar.

en	(2) Borrowing by the city of Skopje shall be carried out in accordance with the Law on the City of Skopje.
sl	(2) Zadol`uvaweto na gradot Skopje se vr{i vo soglasnost so Zakonot za gradot Skopje.

en	(1) The Ministry of Finance shall keep registry on holders of government securities.
sl	(1) Ministerstvoto za finansii vodi Registar na sopstvenici na dr`avnite hartii od vrednost.

en	Minig and quarrying Minig and quarrying Minig and quarrying Minig and quarrying
sl	Vo prodol`enie, posebno i detalno e razraboteno i zadol`uvaweto so

en	Chart 23: External general government debt structure by multilateral creditors 31st December 2016
sl	Struktura na nadvore{niot javen dolg po multilateralni kreditori 31.12.2005 god.

en	Other mining and quarrying
sl	Podatoci za priemot i obrabotkata

en	National Methodology for calculating the public debt, being harmonized with
sl	nacionalna metodologija za presmetka na javniot dolg.

en	(1) The Ministry of Finance shall have the right to redeem the government securities at any time prior to their maturity date, depending on the type and the features of government securities.
sl	(1) Ministerstvoto za finansii ima pravo vo sekoe vreme da izvr{i otkup na dr`avnite hartii od vrednost pred rokot na nivnoto dostasuvawe, vo zavisnost od vidot i karakteristikite na dr`avnite hartii od vrednost.

en	Public debt to GDP ratio
sl	Dvi`ewe na javniot dolg vo odnos na BDP

en	• Other types of swaps VII STRUCTURED PRODUCTS
sl	^len 27 Preodni odredbi za proizvodi na zaliha

en	The Action Plan of the institution:
sl	Namena na zgrada:

en	Head of Front Office unit
sl	Popolnuva : Op{tinska administracija sektor/oddelenie

en	Budget balance (in % of GDP)
sl	dnevna cena (%) trguvawe (NV vo EUR)

en	Undertaking measures and activities by the Ministry of Finance to the end of ensuring financing of the needs of the state with the lowest possible cost, in the medium and long run, and with sustainable level of risk; and
sl	prezemaweto merki i aktivnosti od strana na Ministerstvoto za finansii zaradi obezbeduvawe na finansirawe na potrebite na dr`avata so najnizok mo`en tro{ok, na sreden i dolg rok i so odr`livo nivo na rizik.

en	Central finance and contracting unit
sl	Središnje klirinško depozitarno društvo

en	The activities of the treasury bills depository are carried out by the Central Depository Agency Inc.
sl	Središnje klirinško depozitarno društvo d.d.

en	Treasury Bills - Auction Rules and Conditions
sl	Središnje klirinško depozitarno društvo

en	Register of Non-Tax Revenues
sl	Središnje klirinško depozitarno društvo

en	Convergence programme of the Republic of Croatia for the period 2015 - 2018
sl	Središnje klirinško depozitarno društvo

en	Convergence programme of the Republic of Croatia for the period 2022 - 2024
sl	Središnje klirinško depozitarno društvo d.d.

en	V. International Bank for Reconstruction and Development
sl	Središnje klirinško depozitarno sruštvo IV

en	Minister of Finance
sl	Središnje klirinško depozitarno društvo

en	CENTRAL STATE OFFICE FOR DEVELOPMENT STRATEGY AND
sl	Središnje klirinško depozitarno društvo I