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

en	The deductible amount relating to such operations must be included in line VF52.
sl	Odbitni davek, ki ustreza tovrstnim poslom mora biti vnesen v vrstico VF52.

en	Line VW30 must indicate
sl	V vrstici VL30, navedite:

en	The box must be ticked if the assignor interrupted the procedure of group VAT payments in the course of 2018 and before the extraordinary operation;
sl	Okence je treba označiti, če je pravna predhodnica med letom 2018 in pred izrednim poslom, izstopila iz postopka plačila DDV skupine:

en	For the purposes of taking into account the provisions illustrated above when completing the return relative to the year in which the right to the deduction was exercised, it is above all necessary to include in VF, corresponding to the different applicable rates, the purchases in respect of which the tax became payable in previous years but which were recorded in terms of article 25 in the year to which the General VAT return refers.
sl	Za upoštevanje zgoraj prikazanih določil za izpolnjevanje napovedi za leto, ko se je izvajala pravica do odbitka, je potrebno predvsem ponovno povzeti v preglednici VF glede na davčne stopnje naku-pe za katere je davek zapadel v plačilo v prejšnjih letih (2016), ampak niso bili zabeleženi v skladu s 25. členom na katerega se nanaša let-na napoved.

en	re of activity of the business or which are accessory to taxable operations - occasional sales of used goods - occasional operations which come under the regime provided for by art. 34-bis for connected agricultural
sl	dejavnosti obdavčenim poslom, - občasni odstop rabljenih sredstev, - občasni posli, ki spadajo v režim, ki ga predvideva 34-bis.

en	• The Ministry of Economy and Finance, also through its information system, for the declarations of the State administrations for which, in the tax period to which they refer, it has ordered the payment, in any form, of compensation or other values subject to withholding at the source;
sl	• Ministrstvo za gospodarstvo in finance, tudi preko njegovega informacijskega sistema, za napovedi vlad nih služb,

en	In case an extraordinary operation took place in 2018, the assignor (e.g. Acquired copmany) should not complete this section in the module if said company participated in group VAT payments up until the date of the operation.
sl	posla, nastalega v letu 2018, če je pravna predhodnica (na primer pripojena družba) sodelovala pri plačilu DDV skupine do datuma posla, se v obrazcu, ki se nanaša na omenjeno družbo, ta razdelek ne sme izpolniti.

en	Line VO34, box 1 must be ticked by taxpayers having applied the favourable fiscal regime under article 27, paragraphs 1 and 2 of the legislative decree no. 98 of 2011, having opted, in 2018, for the calculation of the VAT and income with ordinary methods.
sl	Vrstica VO34, okence 1 morajo označiti davčni zavezanci ki so uporabili davčni režim z ugodnostmi v skladu z odstavkoma 1 in 2, 27. člena zakona št. 98 iz leta 2011 in so se na podlagi tega v letu 2018 odločili za redni obračun DDV-ja in dohodkov.

en	Line VJ16, indicates the purchases of services of 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	Vrstica VJ16 navedite nakupe storitev čiščenja, rušenja, inštalacijskih del in zaključnih del v objektih, za katere je davek dolžan poravnati prodajalec, v skladu s črko a-ter), 6. odstavka, 17. člena).

en	is due (for example following legislative adjustments the change from a regime of total exemption to a regime of total taxability
sl	prehod po zakonskih spremembah iz režima celotne oprostitve obdavčitve do režima celotne obdavčitev in obratno ali po opciji za

en	Line VA15 reserved for non-operating companies, pursuant to article 30 of Law no. 724 of 23 December 1994, i.e. companies operating at a systematic loss as provided for by article 2, paragraphs 36-decies and 36-undecies of Decree Law no. 138 of 13 August 2011, This line must also be completed by companies which during the tax period have participated in group VAT payment.
sl	Vrstica VA15 je namenjena družbam, ki ne poslujejo v skladu s 30. členom zakona št. 724 z dne 23. decembra 1994, oziroma podjetjem, ki izkazujejo sistematično izgubo, skladno z odstavkoma 36-decies in 36-undecies, 2. člena zakonskega odloka št. 138 z dne 13. avgusta 2011.

en	Line VK21 total of credits transferred, limited to the period of con-trol, increased by any amount resulting in line VX2 transferred for the adjustment of the annual return, when control lasted the whole year.
sl	Vrstica VK21 Vrstica VK21 skupni znesek prenesenih dolgov, omejen na obdobje nadzora, povečan za morebitni znesek iz vrstice VX7, v primeru, da je nadzor potekal vse leto.

en	• Administrations pursuant to art. 1, paragraph 2, of legislative decree no. 165 of 30 March 2001, for the declarations of the offices or structures functionally referable to them.
sl	• Javne uprave, opredeljene z 2. odstavkom 1. člena zakonodajnega odloka št. 165 z dne 30. marca 2001, za napo

en	Foreword
sl	Povračilo

en	This return must be completed using the specific VAT 74-bis form, approved with the measure of 15 January 2018, which, among other things, does not allow the
sl	Ta napoved mora biti pripravljena z uporabo posebnega obrazca IVA 74-bis, odobrenega s sklepom z dne 15. januarja 2018, ki med drugim ne dovoljuje zahtevka za vračilo presežka dobropisa, ki izhaja iz tega obrazca (resolucija št.181/E z dne 12.julija 1995).

en	"9" reserved for subjects that use the option indicated in art. 1 paragraph 5 of the Legislative Decree no. 127 dated 5 August 2015 (electronic submission to the Revenue Agency if the information and of all invoices, received and issued, and the relative variations), and, should the requirement be present, it should also be indicated by those using the above-mentioned option and the one in art 2 paragraph 1 of the above mentioned Legislative Decree (electronic memorization and submission to the Revenue Agency of the daily data of the transfer of assets and services).
sl	št. 127 z dne 5. avgusta 2015 (elektronski prenos podatkov o vseh izdanih in prejetih računih in pripadajočih sorazmernih odstopanjih), in ob predpostavki, da se je izkoristila ta možnost in možnost, predvidena v 1. odstavku 2. člena zgoraj omenjenega zakonodajnega odloka (elektronsko shranjevanje in elektronski prenos podatkov o dnevnih zneskih za dobavo blaga in storitev).

en	Amateur sports associations and societies and similar subjects
sl	Delniške družbe, posebne družbe in konzorciji

en	Specifically: reporting said credit in line VX2, field 1, and consequently:
sl	Za način uporabe zneska, navedenega v vrstici VX2, polje 1, je predvideno:

en	2 of part VE, according to the tax rate applied; - in line 5 indicate the margins relative to the non-taxable transactions in terms of art. 8, 8-bis, 71 and 72, which contribute to the formation of the ceiling.
sl	glednice VE, razdeljene po davčnih stopnjah; - v vrstici 5 se navedejo marže za neobdavčene posle v skladu s členi 8, 8-bis, 71 in 72 ki pripomorejo k oblikovanju plafona.

en	a) and b) of the Presidential Decree no. 322 of 1998, provided that the legal representative of the above-mentioned company, namely the corporate delegated to the submission of the request to be empowered to the electronical service, is one of the subjects under art. 3, paragraph 3, let.
sl	št. 322 iz l. 1998, če spada zakoniti predstavnik omenjenega združenja oziroma subjekt, ki ga je združenje poverilo za to, da vloži prošnjo za usposobitev za telematske storitve, med subjekte, ki jih opredeljuje 3. člen, 3. odstavek, črki a) in b), O.P.R.

en	Box 2 must be ticked by taxpayers who, having opted for, in 2014, in meeting the access requirements to the favourable fiscal regime under art. 27, paragraphs 1 and 2 of legislative decree no. 98 of 2011, for the ordinary VAT and income determination regime, withdraw the option made and access, from 2018, the flat tax regime under article 1, paragraphs from 54 to 89, of law no. 190 of 2014 (circular no. 10/E of 4 April 2016, par. 3.1.1).
sl	Okence 2 morajo označiti zavezanci, ki so v letu 2014 ob izpolnjenih pogojih za vključitev v davčni režim z ugodnostmi, opredeljen v odstavkih 1 in 2, 27. člena zakonskega odloka št. 98 iz leta 2011, izbrali režim rednega obračuna DDV in dohodkov, a želijo preklicati izbrano opcijo in se od leta 2018 dalje vključiti v pavšalni režim, opredeljen v odstavkih od 54 do 89, 1. člena zakona št. 190 iz leta 2014 (okrožnica 10/E z dne 4. aprila 2017, točka 3.1.1).

en	The statement concerning foreign taxpayers, whose details must be reported in the taxpayer's part, is filed by the tax representative who must report his or her own name in the part concerning the taxpayer by reporting appointment code 6.
sl	Subjekt nerezident, ki je deloval preko davčnega predstavnika Napoved tujega subjekta, katerega podatki morajo biti navedeni v kvadratku za zavezanca, predloži davčni predstavnik, ki mora navesti svoje podatke v kvadratku za prijavitelja in vnesti šifro funkcije 6.

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

en	As for point 3), the professional who issues the endorsement of conformity is deemed "linked" to the subject performing the electronic submission of the declaration, when the latter is: 1) the simple association or partnership established by physical persons with the purpose of jointly performing arts and professions, in which, at least half of the partners includes the subjects under art. 3, paragraph 3, let.
sl	jave, kadar je ta subjekt poistoveten z: 1) združenjem ali navadno družbo fizičnih oseb za družbeno opravljanje obrti in poklica, v katerem je vsaj polovica sodelavcev ali članov sestavljena iz subjektov, kakor jih navaja 3. člen, 3. odstavek, črki a) in b) O.P.R.

en	The details to be provided are as follows: - if the taxpayer is a craftsman enterprise listed in a professional register, the relevant box 1 must be crossed; - if the taxpayer is subject to extraordinary administration or has made an arrangement with his creditors, box 2 must
sl	Podatki, ki jih je treba navesti, so: - v primeru, da je zavezanec obrtniško podjetje vpisano v register, se označi kvadratek 1; - v primeru, da je zavezanec v prisilni poravnavi, označiti morate kvadratek 2.

en	Notice: In order to complete this part, parts VL and VK, regarding tax returns relative to companies which in 2018 (for the entire year or for a portion of it) participated in the procedures of the group VAT payments, must be taken into consideration.
sl	OPOZORILO: Pri izpolnjevanju te preglednice se morata upoštevati preglednici VL in VK napovedi družb, ki so v letu 2018 (skozi vse leto ali v delu leta) sodelovale v postopku plačila DDV skupine; upoštevati se morajo tudi obrazci, ki se nanašajo na pravno predhodnico v izrednih poslih, ki je sodelovala v istem postopku.

en	This amount corresponds to the one indicated in column 2 of line VP14 of the communications model of periodic VAT payments.
sl	Ta znesek sovpada z zneskom, ki je naveden v stolpcu 2 vrstice VP14 obrazca za poročanje o obdobnih plačilih DDV.

en	Documentation to be issued to the declarant to prove the submission of the declaration.
sl	Dokumentacija, ki jo mora posrednik izdati prijavitelju kot dokazilo o predloženi napovedi Na podlagi določil O.P.R.

en	Line VO2, box 1 must be crossed by artists, professionals, and by taxpayers who are owners of businesses supplying services which achieved a business turnover not greater than 400.000 Euro or not greater than 700.000 Euro in 2017 if owners of businesses carrying out other activities and which in 2018 have carried out both settlements and periodic payments of VAT quarterly rather than monthly.
sl	katerih predmet poslovanja so storitve, ki so v letu 2017 ustvarili promet, ki ni presegal 400.000 evrov ali 700.000 eur, če so lastniki podjetij, katerih predmet so druge dejavnosti in so v letu 2018 plačali periodična plačila DDV s trimesečno in ne z mesečno kadenco.

en	NOTICE: not line VF30 but lines from VF60 to VF62 must be completed by taxpayers who during the fiscal year carried out: - occasional exempt operations or occasional taxable operations in the absence of purchases pertaining to
sl	OPOZORILO: ne smejo izpolniti vrstico VF30, ampak izpolnijo vrstice od VF60 do VF62 tisti zavezanci, ki so v davčnem letu opravili: - neobdavčeni občasni posli ali obdavčeni občasni posli v katerih ni povezanih nakupov - izključno oproščene posle, predvidene od številke 1 do 9, 10. člena , ki ne spadajo v dejavnost podjetja ali

en	In particular, the following transactions fall within the scope of the exemption from value added tax: - transfers of investment gold, including gold represented by gold certificates, even not allocated, or exchanged on metal ac
sl	Predvsem spadajo pod oprostitev davka na dodano vrednost naslednji posli: - cesije naložbenega zlata, vključno s tistim, ki ga predstavljajo certifikati, tudi nealicirani; - "menjalna pogodba" (swaps), terminske pogodbe (future), prontni (forward) terminski posli ter drugi finančni instrumenti, ki pomenijo

en	If, on the other hand, the control ceased in the course of 2018 and the company calculated the excess credit of the group by deducting it from its periodic liquidations in the fraction of the year 2018 following the discontinuation of the control, the company (ex controlling) shall report the excess credit of the group resulting from the VAT summarizing prospectus VAT 26PRpart VY of the same year (line VY5 of the VAT return/2019) in line VL8 of the return (VAT/2019).
sl	Če pa je kontrola prenehala v teku leta 2018 in je družba obračunala presežek terjatve skupine kot odbitek v svojih obdobnih izplačilih v delu leta 2018 po prenehanju kontrole družba bivša kontrolna družba mora obračunati v vrstici VL8 te napovedi (DDV/2019) presežek terjatve skupine, ki izhaja iz povzetega prospekta DDV26PR - preglednica VY istega leta (vrstica VY5 napovedi DDV/2019).

en	parts concerning the activity performed must be completed, including section 2 of part VA and sections 2 and 3 of
sl	št. 01) zase 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	These margins must be carried forward to section 2 of part VE in a way that corresponds to the various rates, subdividing the amount between taxable amount and tax; - in line 23 indicate the margins relative to the non-taxable transactions referred to in articles 8, 8-bis, 71 and 72, which contribute to the formation of the ceiling.
sl	sene v razdelek 2 preglednice VE glede na različne davčne stopnje tako, da se razdeli znesek med davčno stopnjo in davkom; - v vrstici 23 se navedejo marže za neobdavčene posle v skladu s členi 8, 8-bis, 71 in 72, ki pripomorejo k oblikovanju plafona.

en	and 13; - in line 15 (alternative to previous line 14), indicate the amount of the negative margin, which arises when the sum of the amounts
sl	plačil v skladu z 10. vrstico in vsoto vseh zneskov vrstic 12 in 13; - v vrstico 15 (alternativna glede na predhodno vrstico 14) navedite znesek negativne marže, ki se določi v primeru, da je vsota zne

en	and h) of paragraph 4 of art. 50-bis of Decree Law no. 331/1993); - the transfers of goods from one VAT warehouse to another (letter i) of paragraph 4 of art. 50-bis of Decree Law no. 331/1993).
sl	- cesije sredstev in storitev, katerih predmet so nadzorovana sredstva v skladišču DDV (50-bis člen, 4 odstavek, črka e) in h) zakonskega odloka št. 331/1993); - prenos sredstev iz skladišča DDV v drugega (50-bis člen, 4 odstavek, črka i) zakonskega odloka št. 331/1993).

en	Line VO50, Box 1 must be crossed by public entities as referred to in article 3, paragraph 1, letter e-bis), of Legislative Decree no. 446 of 15 December 1997, who have opted for, as provided for by art. 10-bis, paragraph 2, of the aforementioned Legislative Decree no. 446 of 1997 the calculation of the taxable base for the purposes of IRAP (Regional Tax on productive activities) using the criteria laid down in article 5 of the same Legislative Decree (cp. circular letter 148/E of 26.07.2000 and circular letter 234/E of 20.12.2000).
sl	členom, 2. odst., navedenega zakonskega odloka št. 446 z 1997 za določanje davčne osnove v namene IRAP s kriteriji, ki jih predvideva 5. člen istega zakonskega odloka (okrožnica št. 148/E z dne 26.07.2000 in 234/E z dne 20.12.2000).

en	This data should be found in the accounting documentation of the compa-ny.
sl	morajo sovpadati s podatki v knjigovodskih listinah družbe.

en	as mentioned in Art. 8, Law Decree 351 of 2001.
sl	skladu z 8.členom zakonskega odloka št.351/2001.

en	Cooperative companies and consortia registered in the National Register of Cooperative companies 5.
sl	Zadružne družbe, njihovi konzorciji, vpisani v drùavni register za zadružne družbe 5.

en	In case a negative amount results from such calculation, do not fill this Line.
sl	V primeru, da je razlika negativna se ta vrstica ne izpolni.

en	When calculating input VAT, in fact, only paid amounts should be considered.
sl	Pri izračunu terjatev je namreč treba upoštevati izključno izvršena plačila.

en	Line AF34 total of input VAT.
sl	Vrstica AF34 skupna terjatev DDV.

en	payments and deposits; - tax credit utilized during the opening of the year of insolvency proceedings, conceded by savings management companies
sl	obdobnih izplačilih in akontacijah; - terjatve, uporabljene v letu postopka plačilne nesposobnosti, odstopljene s strani družbe za upravljanje s prihranki, v v

en	for the compilation of VAT74-bis Form (unless otherwise specified, the following articles refer to Presidential Decree no. 633 of 26 October 1972 and subsequent amendments)
sl	(kjer ni navedeno drugače, se navedeno besedilo sklicuje na člene Odloka Predsednika Republike (D.P.R.) št. 633 z dne 26. oktobra 1972, z nadaljnjimi spremembami).

en	Correction of existing return
sl	Popravki napovedi v roku

en	VAT Group
sl	ŠTEVILKA DDV

en	If the taxpayer wants to modify, rectify or integrate a return which has already been filed, a new return must be entirely filled out, crossing the box "Correction of existing return".
sl	V primeru, da želi zavezanec popraviti ali dopolniti že vročeno prijavo pred zapadlostjo roka vročitve, mora izpolniti novo prijavo v vseh sestavnih delih in označiti okence "Popravek v roku".

en	Line AF21 Total VAT due relative to the following types of transactions for which, according to specific regulations, VAT is owed by the transferee: - Purchases of assets and services from subjects residing abroad indicated in art 17 paragraph 2 (for both, those who paid VAT by means of self-billed invoices and those who paid by integrating the document issued by the subject residing elsewhere) including assets from Vatican City and the Republic of San Marino brought into the State; - reimbursement of fees paid for public transportation (Art. 74, paragraph 1, letter e) as mentioned in the decree dated July 30th 2009; - commissions paid by travel agencies to intermediaries (Art. 74-ter, paragraph 8); - extraction of goods from VAT deposit as mentioned in Art. 50-bis Law Decree no. 331/1993; (different from those where tax is paid by the manager of the warehouse on behalf of the person proceeding with the extraction) - internal and intra-community purchases, import of scrap metal, industrial gold, pure silver and gold for investment purposes, taxable following option; - intra-community purchases of goods - 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); - purchases of manufactured goods or partially manufactured goods under art. 17, paragraph 6, letter a-b); - purchases of cellular telephones, gaming consoles, tablet PCs and laptops, integrated circuits, such as microprocessors and central work units, under art. 17, paragraph 6, letters b) and c), (see circular n.59 of 2010); - purchases of services including cleaning, demolition, installation of systems and completion relating to buildings, under article 17, paragraph 6, letter a-ter); - purchases of goods and services of the energy sector, under article 17, paragraph 6, letters d-bis), d-ter) and d-quater); - Purchases carried out according to Art 17-ter, which related substitute tax participated in the periodic settlements.
sl	e) v skladu z odlokom z dne 30. julija 2009; - provizije, ki jih izplačajo potovalne agencije svojim posrednikom (8.odstavek člena 74-ter); - črpanje dobrin iz depozitov DDV na podlagi člena 50-bis, zakonskega odloka št. 331/1993 (ki se razlikujejo od tistih, za katere davek poravna upravitelj depozita v imenu in na račun subjekta, ki je opravil črpanje); - notranji nakupi, nakupi znotraj EU in uvoz železnine, industrijskega zlata, čistega srebra in investicijskega zlata, obdavčljivega po izbiri; - nakupi blaga znotraj EU; - nakupi storitev, ki jih nudijo podizvajalci v gradbeniškem sektorju, brez bremenitve davka, v skladu s črko a), 6. odstavka, 17. člena (glej okrožnico št. 37 z dne 29. decembra 2006); - nakup stavb ali delov stavb skladno s točko a-bis), 6. odstavka 17. člena; - nakup mobilnih telefonov, igralnih konzol, tablic in prenosnikov, naprav z integriranim vezjem, kot so mikroprocesorji in centralne procesne enote, skladno z navedenim pod točkama b) in c), 6. odstavka, 17. člena (glej okrožnico št. 59 iz leta

en	MAIN CHART TO IDENTIFY THE LEGAL STATUS
sl	SPLOŠNA TABELA ZA RAZVRSTITEV PRAVNEGA STATUSA SUBJEKTI REZIDENTI

en	Companies network 61.
sl	Komanditne delniške družbe 36.

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. av

en	be specified, even if the refunds, duly requested, have not yet been paid (in full or in part).
sl	odst., mora biti naveden tudi če povračila, ki so redno zahtevana, niso bila (delno ali v celoti ) še plačana.

en	Companies, organisations and bodies established abroad
sl	Družbe, organizacije in ustanove, ustanovljeni v tujini, ki drugače

en	Cooperatives and their consortia recorded on prefectural registers
sl	Zadružne družbe, njihovi konzorciji vpisani v register prefekta in

en	GENERAL CLASSIFICATION TABLE OF LEGAL NATURE
sl	SPLOŠNA TABELA ZA RAZVRSTITEV PRAVNE NARAVE

en	Regional, provincial and municipal companies and their consortia 22.
sl	Pokrajinska, deželna občinska podjetja in njihovi konzorciji 22.

en	In the form, all amounts must be indicated in units of euro, rounded up if the decimal fraction is equal to or more than 50 eurocents or down if it is less.
sl	V obrazcu je treba vse zneske navesti v enotah evra, tako, da se vsoto zaokroži navzgor, ko je decimalno število enako ali večje od 50 centov evra in navzdol, ko je decimalno število manjše od omenjene meje.

en	• the date (day, month and year) on which the obligation to tran
sl	• datum (dan, mesec in leto) prevzema obveznosti za posredovanje napovedi.

en	• operations carried out in Italy by non-residents with operators established in Italy (who must issue a self-invoice, which must be recorded in both the register of invoices issued and in the purchases register), including goods brought into the country from the Vatican City or from the Republic of San Marino;
sl	• posli, ki jih v Italiji izvajajo subjekti nerezidenti do delavcev v Italiji (ki morajo izvesti samofakturiranje, zabeležiti v register izdanih faktur, ter v register nakupov) vključno z uvažanjem izdelkov, ki izhajajo iz mesta Vatikan ali iz Rrepublike San Marino;

en	• commissions paid by travel agencies to intermediaries (article 74-ter, paragraph 8);
sl	• provizije, ki so jih potovalne agencije izplačale posrednikom (74-ter čl., 8.

en	Autonomous companies for therapy, sojourns and tourism 21 .
sl	Samostojna podjetja za nego, bivanje in turizem 21.

en	• payments made by urban public transport operators (article 74, paragraph 1, letter e) in accordance with the decree of 30 July 2009;
sl	• povračilo, ki ga plačajo izvajalci dejavnosti mestnega javnega prevoza oseb (74. člen, 1. odst., črka e) v skladu z dekretom z dne 30. julija 2009;

en	• considerations for intra-community transfers in accordance with article 41 of Decree Law no. 331 of 30 August 1993, converted by Law no. 427 of 29 October 1993, including those in cases in which the domestic transferor supplies goods on behalf of its own intra-community purchaser in a Member State different from the one to which it belongs, and in which the transfer of goods on the part of a domestic subject has them supplied, by its own supplier within the community, to its own transferee in another member state thus encharged with the payment of the tax relative to the operation;
sl	• protivrednosti predaj znotraj Skupnosti, v skladu z 41. čl. zakonskega odloka št. 331, z dne 30. avgusta 1993, ki je bil spremenjen z zakonom št. 427, z dne 29. oktobra 1993, med katere spada tako primer, ko državni odstopnik predaja dobrine v ime svojega kupca države članice znotraj Skupnosti, ki pa je drugačna od države le-tega, kot primer predaje blaga s strani državnega subjekta, ki se poslužuje svojega dobavitelja znotraj Skupnosti za predajo dobrin prevzemniku druge države članice, ki mora torej izplačati davek za to operacijo;

en	• domestic and intra-community purchases and imports of scrap, industrial gold, pure silver and investment gold that have become taxable as a result of the choice made;
sl	• notranji nakupi, nakupi znotraj Skupnosti in uvoz železnine, industrijskega zlata, čistega srebra in zlata za investicije, ki so obdavčljivi po izbiri;

en	Health insurance schemes and social security, assistance and
sl	Vzajemne družbe ali skladi za socialno zavarovanje, pomoč,

en	Line AF21 amount of VAT payable in relation to the following types of operations for which, on the basis of specific enactments, VAT is owed by the transferee:
sl	Vrstica AF21 vsota DDV, ki se nanaša na naslednje vrste operacij za katere, na podlagi specifičnih določil, mora prevzemnik plačati DDV:

en	The declaration required by article 8, paragraph 4 of Presidential Decree no. 322 of 22 July 1998 as amended by article 10 of Decree Law no. 78 of 01 July 2009 must be submitted by the trustees or liquidators within four months of the date of appointment, exclusively through electronic means, directly or through qualified intermediaries in accordance with paragraphs 2-bis and 3 of article 3 of Presidential Decree no. 322 of 22 July 1998.
sl	št. 322 z dne 22. julija 1998 spremenjenega z 10. členom zakonskega odloka št. 78 z dne 01. julija 2009 morajo predložiti likvidacijski upravitelji v štirih mesecih od dneva imenovanja izključno v elektronski obliki, neposredno preko pooblaščenih posrednikov v skladu s 3. členom, odstavki 2-bis.

en	Simple, irregular and de facto companies 31.
sl	Enostavne družbe, nevpisane in dejanske družbe 31.

en	NOTE: The following table includes all codes relating to the various forms for the purposes of tax/income returns, they may only be used in accordance with the specific nature of each individual form.
sl	POZOR Naslednja tabela zadeva vse šifre različnih obrazcev, ki se uporabljajo samo v funkciji posebnosti vsakega posameznega obrazca.

en	2000, n. 267 (Consolidate Act regarding the regulation of local authorities) 51.
sl	gust 2000 št. 267 (prečiščeno besedilo zakonov o ureditve

en	Other organisations and institutes with status of legal entity 11.
sl	Druge ustanove in zavodi, ki so pravne osebe 11.

en	OFFICIAL RECEIVERS OR COURT-APPOINTED LIQUIDATORS The box must be completed indicating the details of the official receiver or court-appointed liquidator (name, date appointed, tax code, appointment code, telephone number), in addition to the court which issued the order with number and date.
sl	STEČAJNI UPRAVITELJ ALI LIKVIDACIJSKI UPRAVITELJ Preglednico izpolnjujete tako, da navedete podatke stečajnega upravitelja ali likvidacijnega upravitelja (ime, datum imenovanja, davčna številka, šifra funkcije, telefonska številka) ter sodišče, ki je izdalo izjavo, številko izjave in datum izjave.

en	Line AF29 total amount of the 1% interest payments owed for quarterly payments.
sl	Vrstica AF29 skupna vsota interesov v višini 1% iz naslova trimesečnih izplačil.

en	pension funds and such like, with or without status of legal entity 17.
sl	pokojnine in podobni , ki niso pravne osebe 17.

en	It is pointed out that the official receivers or court-appointed liquidators must also file the annual return relating to the whole tax year, consisting of two forms: the first, for operations recorded in the part of the calendar year previous to the declaration of bankruptcy or compulsory administrative liquidation, and the second for operations recorded after these dates.
sl	Skrbnik ali stečajni upravitelj mora prav tako vložiti letno prijavo v zvezi s celotnim davčnim obdobjem, ki jo sestavljata dva obrazca: prvi obrazec je namenjen operacijam, izvedenih v delu sončnega leta pred izjavo stečaja ali prisilne upravne likvidacije, drugi obrazec je namenjen operacijam, ki so bile izvedene po tem datumu.

en	In addition, in the box regarding the undertaking to submit the return electronically, code 1 must be indicated if the return has been prepared by the receivers or court-appointed liquidators or code 2 if the return has been prepared by the person sending the return.
sl	Poleg tega, v okencu, ki se nanaša na obvezo vročitve prijave po elektronski poti, mora zavezanec navesti šifro 1, če je izjavo sestavil stečajni upravitelj ali likvidacijni upravitelj in šifro 2, če je izjavo sestavil zavezanec, ki poskrbi za vročitev.

en	Thus, the person who is completing the return must take care to identify the specific code, which refers to the applicable legal nature.
sl	Subjek, ki izpolni napoved, poskrbi za določitev šifre, ki se nanaša nanj v zvezi z njegovo pravno naravo.

en	Sex (cross the relative box)
sl	Sesso (barrare la relativa casella) Spol (prekrižajte ustrezno okence)

en	Line AF11 total of non-taxable operations.
sl	Vrstica AF11 skupna vsota ne obdavčljivih operacij.

en	Religious works and mutual aid associations 18.
sl	Dobrodelne organizacije in družbe za vzajemno pomoč 18.

en	Operations carried out up to date of bankruptcy but with tax payable subsequently
sl	Operazioni effettuate fino alla data di fallimento ma con imposta esigibile successivamente Operacije, ki so bile izvedene do datuma stečaja a z davkom, izterljivim v poznejšem obdobju

en	• the total amount of specific tax credits used for 2011 deducted
sl	• skupno vsoto posebnih davčnih kreditov, ki jih je zavezanec uporabil za leto 2011 za odbitek obdobnih izplačil in akontacije;

en	Line AF23 amount of admissible deductible VAT, considering the limits set out by articles 19, 19-bis, 19-bis1 and 19-bis2.
sl	Vrstica AF23 vsota DDV, za katero se izvaja odbitek, upoštevajoč omejitve na podlagi 19. , 19-bis., 19-bis1.

en	Line AF3 indicate the taxable amount for operations carried out relating to the State and other subjects as set out in article 6, final paragraph, in addition to those carried out pursuant to article 7 of Decree Law no. 185 of 2008 ("VAT cash accounting scheme"), for which VAT becomes payable after the date of bankruptcy or forced administrative liquidation.
sl	V vrstico AF3 navedite davčno osnovo vezano na posle izvedene za državo in druge subjekte, v skladu s 6. členom, zadnji odstavek, ter v skladu s 7. členom zakonskega odloka št. 185 z leta 2008 (Ddv za blagajno) za katere postane DDV izterljiv po dnevu stečaja ali prisilne upravne likvidacije.

en	If, before expiry of the submission date for the return, the taxpayer intends, to rectify or complete a return which has already been presented he must present a new return, complete in every part, crossing the box "Correction of existing return".
sl	V primeru, da želi zavezanec popraviti ali dopolniti že vročeno prijavo pred zapadlostjo roka vročitve, mora izpolniti novo prijavo v vseh sestavnih delih, ter prečrtati okence "Popravek v roku".

en	TAXPAYER'S DATA In the box the following data must be indicated.
sl	V kvadratku morajo biti navedeni naslednji podatki.

en	Interest owed in relation to the quarterly payments or amendement
sl	Interessi dovuti per liquidazioni trimestrali o ravvedimento Interesi, ki jih je treba izplačati zaradi trimesečnih izplačil ali zaradi spremembe mnenja

en	Line AF32 indicate the total amount of periodic payments, including the amount of VAT payable on account and quarterly interest payments, as well as the tax paid following amendament of past errors in accordance to article 13 of Legislative Decree no. 472 of 1997, relative to 2011.
sl	Vrstica AF32 navedite skupno vsoto obdobnih izplačil, vključno z akontacijo DDV in trimesečnimi interesi, ter davek po spremembi mnenja, v skladu s 13. čl. Z. O. št. 472, z leta 1997, ki se nanašajo na leto 2009.

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

en	Charitable works and benevolent societies 43.
sl	Dobrodelne organizacije in družbe za vzajemno pomoč 43.

en	Credit relating to previous year and to the first three quarters settled in F24
sl	Credito relativo all'anno precedente e ai primi tre trimestri compensato in F24 Terjatev, ki se nanaša na prejšnje leto in na prva tri trimesečja in ki je bil kompenziran z obrazcem F24

en	Line AF30 input VAT refund from tax year 2010 not requested and refund of credit requested in previous years to which the competent Office has formally rejected the right but has authorised the taxpayer to use the same credit for 2011 in the place of periodic payment or in the annual return (see also Presidential Decree no. 443 of November 10, 1997 and Circular Letter no. 134/E of May 28, 1998).
sl	Vrstica AF30 kredit DDV za davčno obdobje 2010 za katerega niste prosili za povračilo in kredit, za katerega ste prosili za povračilo v prejšnjih letih in za katere je pristojni urad formalno odrekel pravico do povračila, je pa dovolil zavezancu, da uporabi kredit za leto 2011 v primeru obdobnih plačil ali letne prijave (glej tudi O.P.R.

en	Line AF28 the amount to indicate corresponds to deductible surpluses relating to both the 2010 tax year and the first three quarters of 2011 used as payment on the F24 until the date of the bankruptcy or compulsory administrative liquidation order.
sl	Vrstica AF28 vsota mora odgovarjati presežkom, ki so deležni odbitka in ki se nanašajo na davčno obdobje 2010 in na prva tri trimesečja leta 2011, ki jih uporabite v kompenzaciji z obrazcem F24 do datuma izjave stečaja ali prisilne upravne likvidacije.

en	Line AF10 total amount of taxable operations, transfers of goods and services (field 1), and of the relative tax (field 2), including those made in preceding years for which the tax has become payable.
sl	Vrstica AF10 skupna vsota obdavčljivih operacij, predaje dobrin in nudenja storitev (polje 1) in odgovarjajočega davka (polje 2), vključno z operacijami iz prejšnjih let, za katere se uveljavi izterljivost davka.

en	This form is reserved for declarations of bankruptcy or of compulsory administrative liquidation occurring in 2011.
sl	Pričujoči obrazec je namenjen izjavam stečaja ali prisilne upravne likvidacije, ki so potekali v letu 2011.

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 Skupnosti, ki so objektivno neobdavčljivi, in ki so bili izvedeni brez uporabe plafona, vključno s tistimi, ki se nanašajo na dobrine, namenjene vključitvi v depozite DDV, v skladu s 50-bis.

en	• intra-community purchases of goods;
sl	• nakupi dobrin znotraj Skupnosti ;

en	DECLARATION OF OPERATIONS CARRIED OUT DURING THE PART OF THE YEAR PRECEDING DECLARATION OF BANKTRUPTCY AND COMPULSORY ADMINISTRATIVE LIQUIDATION OCCURRING IN 2011
sl	PRIJAVA OPERACIJ, KI SO BILE IZVEDENE V DELU LETA PRED IZJAVO O STEČAJU ALI O PRISILNI UPRAVNI LIKVIDACIJI, KI JE POTEKAL V LETU 2011

en	Simple companies, as identified by article 5, paragraph 3, letter
sl	Enostavne družbe ali podobne v skladu s 5. členom, 3. odst.,

en	• purchase of services provided by subcontractors in the construction sector without tax in accordance with article 17, paragraph 6, letter a) (cp. Circular Letter no. 37 of December 29,
sl	• nakup storitev, ki jih nudijo podzakupniki na gradbeniškem področju brez bremenitve davka, v skladu s 17. čl., 6.

en	The accounting data must refer to operations carried out in the part of the calendar year preceding the declaration of bankruptcy or compulsory administrative liquidation.
sl	Računovodski podatki se morajo nanašati na opreacije, ki so bile izvedene v delu sončnega leta pred izjavo stečaja ali prisilne upravne likvidacije.

en	Line AF24 deductible VAT for occasional operations that fall under the regime provided for by article 34-bis for connected agricultural activities.
sl	Vrstica AF24 skupaj DDV, ki se lahko odbije za občasne posle, ki spadajo v poseben režim, ki ga predvidevajo povezane kmetijske dejavnosti iz 34-bis člena.

en	Public limited companies, special companies and consortia as defined in
sl	Delniške družbe, posebne družbe in konzorciji v skladu s 31,

en	cations on the part of university libraries, not subject to tax;
sl	• protivrednosti nakupov znotraj Skupnosti tujih publikaciji s strani univerzitetnih knjižnic, ki niso podvržene davku;

en	The VAT registration number of taxpayer that has gone bankrupt or has been subject to compulsory administrative liquidation must always be provided.
sl	Navesti je treba identifikacijsko številko DDV zavezanca v stečaju ali zavezanca, ki je podvržen prisilni upravni likvidaciji.

en	• credits used in 2011, transferred by savings management in
sl	• kredite, uporabljene v letu 2011, ki so bili predani družbam za upravljanje prihrankov, v skladu z 8. čl. Z.O.

en	b), of the TUIR (Income Tax Consolidate Act) 24.
sl	črka b) enotnega besedila o dohodnini (TUIR) 24.

en	SECTION 1 - Data relating to the activity
sl	RAZDELEK 1 - Podatki dejavnosti

en	Line AF13 total purchases of goods to be resold or used to supply goods or services (field 1) and relative tax (field 2).
sl	Vrstica AF13 skupna vsota nakupov dobrin, ki so namenjene preprodaji ali proizvodnji dobrin ali storitev (polje 1) in odgovarjajočega davka (polje 2).

en	Sect.
sl	ods.

en	Recognised, unrecognised and de facto associations 41.
sl	Priznana združenja, nepriznana združenja in dejanska

en	The following information must be included in the line:
sl	V vrstico so vključeni:

en	Line AF1 value of stocks resulting at December 31 of the year preceding bankruptcy or compulsory administrative liquidation.
sl	Vrstica AF1 vrednost preostankov na datum 31. decembra iz leta pred stečajem ali pred upravnem prisilnim stečajem.

en	• purchases of truffles from occasional sellers without VAT number (in accordance with article 1, paragraph 109, of Law no. 311/2004);
sl	• nakup tartufov pri prodajalcih-ljubiteljih in priložnostnih prodajalcih, ki nimajo številke DDV (1. čl., 109.

en	Consortia
sl	združenja

en	and in the cooperative's records
sl	v seznam zadrug

en	Line AF6 total amount of intra-community purchases, net of negative variations.
sl	Vrstica AF6 skupna vsota nakupov znotraj Skupnosti, po zmanjšanju.

en	ticle 10, no. 8-ter, letters b) and d);
sl	• predaja stavb ali delov stavb, na podlagi 10. čl., št. 8-ter, črki b) in d);

en	The amount of infra-annual refunds requested (art. 38-bis, paragraph 2) must
sl	Znesek zahtevanih medletnih povračil v skladu z 38-bis.

en	Other organisations of people or goods without status of legal
sl	Druge organizacije, ki niso pravne osebe (izključene so

en	Town (or foreign Country) of birth Specify the place of birth (city, town, municipality).
sl	Comune (o Stato estero) di nascita - Občina (ali tuja država) rojstva

en	VAT registration number
sl	Identifikacijska številka DDV

en	The information requested as follows must refer to the period from 01 January 2011 to the date of bankruptcy or compulsory administrative liquidation.
sl	Podatki, ki jih mora zavezanec vpisati spodaj, se morajo nanšati na obdobje od 01. januarja 2011 do datuma izjave stečaja ali prisilne upravne likvidacije.

en	Line AF2 value of stocks resulting at date of opening of bankruptcy or compulsory administrative liquidation proceedings.
sl	Vrstica AF2 vrednost preostankov na datum določitve stečaja ali upravnega prisilnega stečaja.

en	The line must also include any VAT deducted on the part of agricultural producers who have made non-taxable transfers of agricultural products in accordance with paragraph 1 of article 8, article 38-quater and article 72, as well as intra-community transfers of agricultural products included in the Table A - first part (so-called theoretical VAT).
sl	Vrstica mora vključiti tudi morebitni znesek DDV, za katerega lahko uveljavijo odbitek kmečki delavci, ki so izvedli ne obdavčljive predaje kmečkih izdelkov v skladu z 8. čl., prvi odstavek, 38-quater.

en	for completing VAT Form 74-bis ( unless otherwise specified, the statutory provisions referred to, relate to Presidential Decree No. 633 of October 26, 1972, as amended)
sl	za izpolnitev napovedi z Obrazcem DDV 74-bis (če ni drugačnih navodil, se tekst sklicuje ne člene Odloka Predsednika Republike (O.P.R.)

en	Line AF4 indicate the total amount of intra-community transfers of goods not subject to tax, net of negative variations.
sl	Vrstica AF4 navedite skupni znesek neobdavčljivih predaj dobrin znotraj Skupnosti, po zmanjšanju zneska.

en	TELEPHONE OR MOBILE PHONE dialling code number
sl	TELEFONO O CELLULARE TELEFON ALI ŠTEVILKE PRENOSNIK prefisso-klicna št./numero-številka

en	Non-profit capital-based amateur sports associations 54.
sl	Ljubiteljska športna društva ustanovljena v kapitalske

en	If the term indicated above falls on a Saturday or a non-working day, the term is extended to the first working day following it. A copy of the declaration must be kept by the receiver or courtappointed liquidator.
sl	V primeru, da omenjeni rok zapade na soboto ali na praznik, se rok premakne na prvi naslednji delavni dan.

en	This section must be completed and signed by the intermediary who transmits the communication.
sl	OBVEZNOST ELEKTRONSKE PREDLOŽITVE V kvadratku mora posrednik, ki pošlje napoved izpolniti in podpisati.

en	It is not compulsory to provide a telephone number, mobile phone number and email address.
sl	Navedba telefonske številke ali številke prenosnika, telefaksa in naslova elektronske pošte je fakultativna.

en	• considerations for intra-community transgers taken from a VAT warehouse with delivery to another Member State of the European Union (paragraph four, letter f of article 50-bis, Decree Law no. 331/1993).
sl	• protivrednosti predaj znotraj Skupnosti dobrin, ki izhajajo iz depozita DDV, s pošiljko v drugo državo članico Evropske Unije (50-bis.

en	Line AF34 total input VAT, to be indicated if the sum of the credit amounts in column 2 (from AF26 to AF32) is greater than the sum of the debit amounts in column 1 (from AF26 to AF29).
sl	Vrstici AF34 skupni DDV kot terjatev navede v primeru, če je vsota zneskov iz stolpca 2 terjatev (od AF26 do AF32) večja od vsote zneskov iz stolpca 1 obveznosti (od AF26 do AF29).

en	General partnerships (SNC) as identified by article 5, para
sl	Kolektivne družbe ali podobne v skladu s 5. členom, 3. odst.,

en	• considerations for intra-community purchases made without payment of tax, using the ceiling in accordance with article 8, 8-bis and 9, referred to by paragraph 1 of article 42 of Decree Law 331/1993;
sl	• protivrednosti za nakupe znotraj Skupnosti, ki so bili izvedeni, ne da bi plačali davek, z uporabo plafona, v skladu z 8., 8-bis.

en	Line AF33 total output VAT, to be indicated if the sum of the debit amounts in column 1 (from AF26 to AF29) is greater than the sum of the credit amounts in column 2 (from AF26 to AF32).
sl	Vrstici AF33 skupni DDV kot obveznost navede v primeru, če je vsota zneskov iz stolpca 1 obveznosti (od AF26 do AF29) večja od vsote zneskov iz stolpca 2 terjatev (od AF26 do AF32).

en	Refunds requested during the year
sl	Rimborsi infrannuali richiesti - Medletna zahtevana povračila

en	Total of output VAT (sum of lines AF20 and AF21)
sl	Totale IVA a debito (somma dei righi AF20 e AF21) Skupaj DDV obveznost (vsota vrstic AF20 in AF21)

en	of 2001.
sl	in 19

en	Exceptional events
sl	Izredni dogodki

en	Total active operations (without VAT) VP3 Total passive operations (without VAT) VP4 Collectable VAT VP5 Deducted VAT VP6 VAT due
sl	vP3 totale operazioni passive (al netto dell'IVa) Skupaj pasivni posli (brez DDV)

en	Extraordinary operations
sl	Izredni posli

en	ELECTRONIC SUBMISSION
sl	Obveza za elektronsko pošiljanje

en	articles 31, 113, 114, 115 and 116 of the Legislative Decree of August 18,
sl	113, 114, 115 i 116 člen zakonskega odloka 18.avgust 2000 št.

en	2000, n. 267 (Consolidate Act regarding the regulation of local authorities) 51.
sl	267 (prečiščeno besedilo zakonov o ureditve lokalnih ustanov) 51.

en	Autonomous companies for therapy, sojourns and tourism 21 .
sl	Samostojna podjetja za zdravljenje, bivanje in turizem 21.

en	Final stocks at December 31 of previous year
sl	Rimanenze finali al 31 dicembre dell'anno precedente - Končni preostanki dne 31. decembra prejšnjega leta

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

en	The same line must include total purchases of goods for which the domestic purchaser has paid the tax directly to the San Marino transferor.
sl	Ista vrstica mora tudi vključiti vsoto nakupa dobrin, za katere je državni kupec izplačal davek neposredno prodajalcu iz Republike San Marino.

en	dential Decree no. 322 of July 27, 1998;
sl	št. 322, z dne 27. julija 1998;

en	Health insurance schemes and social security, assistance and
sl	Vzajemne družbe ali pokojninski skladi, pomoč, pokojnine in

en	The line must be completed if the form is filed electronically.
sl	Vrstico je nujno potrebno izpolniti, če se prijavo vroči po elektronski poti.

en	Specify the full address of the registered, administrative office, or, failing this, the actual head office.
sl	Navedite celoten naslov sedeža: zakonskega , upravnega in če tega ni dejanskega sedeža.

en	Simple, irregular and de facto companies 31.
sl	Enostavne družbe, neurejene in dejanske družbe 31.

en	The amount of infra-annual refunds requested (art. 38-bis, paragraph 2) must be specified, even if the refunds, duly requested, have not yet been paid (in full or in part).
sl	členom, 2. odst., mora biti naveden tudi če povračila, ki so redno zahtevana, niso bila (delno ali v celoti ) še plačana.

en	Line AF7 total of purchases of goods originating from San Marino, for which the domestic purchaser has integrated and recorded the relative invoices in accordance with the third paragraph of article 17.
sl	Vrstica AF7 vsota nakupov dobrin, ki prihajajo iz Republike San Marino, za katere je državni kupec dopolnil in registriral odgovarjajoče fakture v skladu s tretjim odstavkom 17. čl.

en	Thus, the person who is completing the return must take care to identify the specific code, which refers to the applicable legal nature.
sl	Subjekt, ki izpolni napoved, poskrbi za določitev šifre, ki se nanaša naj v zvezi z njegovo pravno naravo.

en	OFFICIALRECEIVERSORCOURT-APPOINTED LIQUIDATORS The box must be completed indicating the details of the official receiver or court-appointed liquidator (name, date appointed, tax code, appointment code, telephone number and tax domicile), in addition to the court which issued the order with number and date.
sl	STEČAJNI UPRAVITELJ ALI LIKVIDACIJSKI UPRAVITELJ Preglednico izpolnjujete tako, da navedete podatke stečajnega upravitelja ali likvidacijnega upravitelja (ime, datum imenovanja, davčna številka, šifra funkcije, telefonska številka in davčno bivališče) ter sodišče, ki je izdalo izjavo, številko izjave in datum izjave.

en	NOTE: The following table includes all codes relating to the various forms for the purposes of tax/income returns, they may only be used in accordance with the specific nature of each individual form.
sl	POZOR naslednja tabela zajeva vse šifre različnih obrazcev in ki se uporabljajo samo v funkciji posebnosti vsakega posameznega obrazca.

en	Indicate the code of the locally competent office, which may be found on the website www.agenziaentrate.gov.it.
sl	Navedite šifro teritorialnega resornega urada, ki jo najdete na spletni strani www.agenziaentrate.gov.it.

en	The fields relating to the tax domicile must be completed only if different from the registered office.
sl	Polja glede davčni domicila morajo biti izpolnjena samo v primeru, da slednji ne sovpada z zakonskim sedežem.

en	Charitable works and benevolent societies 43.
sl	Dobrodelna dela in družbe za vzajemno pomoč 43.

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

en	The declaration required by article 8, paragraph 4 of Presidential Decree no. 322 of July 22, 1998, and subsequent amendments must be presented by the receivers or court-appointed liquidators, within four months from the date of appointment, using the following means:
sl	št. 322, z dne 22. julija 1998, z nadaljnjimi spremembami, skrbnikom ali stečajnim upraviteljem v roku štirih mesecev od datuma imenovanja, na podlagi naslednjih navodil:

en	• considerations for performance of services as set out under paragraphs 4-bis, 5, 6 and 8 in article 40 of Decree Law no. 331/1993 (performance of services relative to movable goods, including surveys carried out in Italy, on condition that on completion of the work the goods are delivered or transported outside the territory of the State, intra-community transport services and related intermediation services, services ancillary to intra-community transports and relative intermediation services, other intermediation services relative to movable goods), not subject to taxation, provided to taxable subjects of other member states.
sl	• protivrednosti za nudenje storitev v skladu s 40. čl., 4-bis., 5., 6. in 8. čl. zakonskega odloka št. 331, z leta 1993 (nudenje storitev v zvezi z nepremičninami, vključno s preiskavami, izvedenimi v Italiji, pod pogojem da se dobrine ob koncu obdelave pošlje ali odnese izven območja države, storitve prevoza znotraj Skupnosti in odgovarjajoče storitve posredništva, stranske storitve za prevoze znotraj Skupnosti in stranske storitve za posredništvo, druge storitve posredništva v zvezi s premičninami) ki niso podvržene obdavčitvi, in ki so bile izvedene pasivnim subjektom drugih držav članic.

en	It is pointed out that the official receivers or court-appointed liquidators must also file the annual return relating to the whole tax year, consisting of two forms: the first, for operations recorded in the part of the calendar year previous to the declaration of bankruptcy or compulsory administrative liquidation, and the second for operations recorded after these dates.
sl	Skrbnik ali stečajni upravitelj mora prav tako vročiti letno prijavo v zvezi s celotnim davčnim obdobjem, ki jo sestavljata dva obrazca: prvi obrazec je namenjen operacijam, izvedenih v delu sončnega leta pred izjavo stečaja ali prisilnega stečaja, drugi obrazec je namenjen operacijam, ki so bile izvedene po tem datumu.

en	Religious works and mutual aid associations 18.
sl	Dobrodelna dela in družbe za vzajemno pomoč 18.

en	• operations referred to by paragraph 3 of article 17, carried out in Italy by non-resident subjects in relation to domestic operators (who must issue a self-invoice, to be registered with both sales and purchase invoices), including the introduction into the country of goods originating from the Vatican City or the Republic of San Marino;
sl	ods., ki so jih subjekti ne rezidenti izvedli v Italiji v odnosu z državnimi subjekti (ki morajo izdati avto-fakturo in jo registrirati v registru izdanih faktur in v registru nakupov), vključno z vključitvami v Državo dobrin, ki prihajajo iz Vatikana ali iz Republike San Marino;

en	Suburb (Hamlet), street and street number
sl	Frazione, via e numero civico - Naselje, ulica in hišna številka

en	The accounting data must refer to operations carried out in the part of the calendar year preceding the declaration of bankruptcy or compulsory administrative liquidation.
sl	Računovodski podatki se morajo nanašati na operacije, ki so bile izvedene v delu sončnega leta pred izjavo stečaja ali prisilnega upravnega stečaja.

en	Line AF3 indicate the taxable amount for operations carried out relating to the State and other subjects as set out in article 6, final paragraph, for which VAT becomes payable after the date of bankruptcy or compulsory administrative liquidation.
sl	Vrstica AF3 navedite obdavčljivo osnovo v zvezi z operacijami, ki so bile izvedene z Državo in z drugimi subjekti, ki so navedeni c 6. čl., zadnji odstavek, za katere je DDV izterljiv po datumu stečaja ali upravnega prisilnega stečaja.

en	• payments made by urban public transport operators and by car park operators to resellers of documents used for travel and parking (paragraph 1, letter e) of article 74);
sl	• povračila, ki so jih izplačali subjekti, ki se ukvarjajo z mestnim javnim prevozom ljudi in z upravljanjem parkirišč, prodajalcem potnih dokumentov in dokumentov za postanek (74. čl., 1.

en	Armament companies
sl	Družba za oborožitev

en	This form is reserved for declarations of bankruptcy or of compulsory administrative liquidation occurring in 2008.
sl	Pričujoči obrazec je namenjen izjavam stečaja ali prisilnega upravnega stečaja, ki so potekali v letu 2008.

en	It is pointed out that the area code of the town, to be indicated in the "town code" field, can be found in the list in the Appendix to the instructions relating to the UNICO (Personal Income Tax Return) 2008 PF, file 1, or in the list available at the Ministry of Economy and Finance's website "Department of tax policies" at www.finanze.gov.it.
sl	Katastrska šifra, ki se navede v polje "šifra občine" se lahko povzame iz spiska iz Dodatka, navodila za izpolnjevanje obrazca UNICO 2008 PF, snopič 1, ali iz spiska, ki je na voljo na spletni strani Ministrstva za Gospodarstvo in Finance "Oddelek za davčno politiko", www.finanze.gov.it.

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

en	Details relating to registered address or, if different, tax domicile, must be specified with reference to the time of the presentation of the return.
sl	Podatki glede stalnega bivališča, in če je drugačen, domicila, morajo biti vneseni sklicujoč se na trenutek predložitve napovedi.

en	Line AF32 indicate the total amount of periodic payments, including the amount of VAT payable on account and quarterly interest payments, as well as the tax and interest paid following amendament of past errors in accordance to article 13 of Legislative Decree no. 472 of 1997, relative to 2008.
sl	Vrstica AF32 navedite skupno vsoto obdobnih izplačil, vključno z akontacijo DDV in trimesečnimi interesi, ter davek in izplačane interese po spremembi mnenja, v skladu s 13. čl. Z. O. št. 472, z leta 1997, ki se nanašajo na leto 2008.

en	The address of the competent office according to the fiscal domicile of the taxpayer can be found on the following websites: www.agenziaentrate.gov.it and www.finanze.gov.it.
sl	Naslov resornega urada na podlagi davčnega bivališča zavezanca je naveden na spletnih straneh www.agenziaentrate.gov.it in www.finanze.gov.it.

en	Credit relating to previous year and to the first three quarters settled in F24
sl	Credito relativo all'anno precedente e ai primi tre trimestri compensato in F24 Terjatev, ki se nanaša na leto pred in prvimi tremi trimesečji, in ki je bil kompenziran z obrazcem F24

en	Line AF30 input VAT refund from tax year 2007 not requested and refund of credit requested in previous years to which the competent Office has formally rejected the right but has authorised the taxpayer to use the same credit for 2008 in the place of periodic payment or in the annual return (see also Presidential Decree no. 443 of November 10, 1997 and Circular Letter no. 134/E of May 28, 1998).
sl	Vrstica AF30 kredit DDV za davčno obdobje 2007 za katerega niste prosili za povračilo in kredit, za katerega ste prosili za povračilo v prejšnjih letih in za katere je resorni urad formalno odrekel pravico do povračila, je pa dovolil zavezancu, da uporabi kredit za leto 2008 v primeru obdobnih plačil ali letne prijave (glej tudi O.P.R.

en	Line AF28 the amount to indicate corresponds to deductible surpluses relating to both the 2007 tax year and the first three quarters of 2008 used as payment on the F24 until the date of the bankruptcy or compulsory administrative liquidation order.
sl	Vrstica AF28 vsota mora odgovarjati presežkom, ki so deležni odbitka in ki se nanašajo na davčno obdobje 2007 in na prva tri trimesečja leta 2008, ki jih uporabite v kompenzaciji z obrazcem F24 do datuma izjave stečaja ali prisilnega upravnega stečaja.

en	graph 3, letter b), of the TUIR (Income Tax Consolidate Act) 25.
sl	3.odst.črka b) enotnega besedila o dohodnini (TUIR) 25.

en	Line AF29 total amount of the 1% interest payments owed for quarterly payments and interest payments owed following amendament of past errors relating to periodic payments.
sl	Vrstica AF29 skupna vsota interesov v višini 1% iz naslova trimesečnih izplačil in interesov po spremembi mnenja v zvezi z obdobnimi plačili.

en	The VAT registration number of taxpayer that has gone bankrupt or has been subject to compulsory administrative liquidation must always be provided.
sl	Navesti je treba identifikacijska številka DDV zavezanca v stečaju ali zavezanca, ki je podvržen prisilnemu upravnemu stečaju.

en	and in the cooperative's records
sl	v spisek kooperacije

en	TAXPAYER'S DATA In the box the following data must be indicated.
sl	V kvadratkumorajo biti navedeni naslednji podatki.

en	Line AF8 must be completed indicating in fields from 1 to 12 (corresponding to the twelve months of the year) output VAT arising from periodic payments made during the period prece
sl	Vrstica AF8 treba je izpolniti polja od 1 do 12 (šifre odgovarjajo dvanajstim mesecem v letu) s podatki DDV v breme, ki izhaja iz občasnih izplačil v obdobju pred začetkom stečajnega postopka ali prisilnega upravnega stečaja.

en	The information requested as follows must refer to the period from January 1, 2008 to the date of bankruptcy or compulsory administrative liquidation.
sl	Podatki, ki jih mora zavezanec vpisati spodaj, se morajo nanašati na obdobje od 1. januarja 2008 do datuma izjave stečaja ali upravnega prisilnega stečaja.

en	Line AF4 indicate the total amount of intra-community transfers of goods and services not subject to tax, net of negative variations.
sl	Vrstica AF4 navedite skupni znesek ne obdavčljivih predaj dobrin in neobdavčljivega nudenja storitev znotraj Skupnosti, po zmanjšanju zneska.

en	(if different from the registered office)
sl	(se diverso dalla sede legale) Davčni Domicil (če ne sovpada sedež)

en	The line must also include any VAT deducted on the part of agri
sl	čl. Vrstica mora vključiti tudi morebitni znesek DDV, za katerega

en	• electronically, directly or through qualified intermediaries in
sl	• po elektronski poti, neposredno ali potom upravičenih posrednikov, v skladu s 3. čl., 2-bis.

en	Non-profit capital-based amateur sports associations 54.
sl	Amaterska športna društva ustanovljena v kapitalske neprido

en	Family businesses
sl	Zakonska podjetja

en	Telephone or mobil phone
sl	Telefono o cellulare - Telefon ali številke prenosnik

en	Correction of existing return
sl	Popravki napoved roka

en	PART AF Sez.
sl	in 3. ods.

en	ticle 10, no. 8-ter, letters b) and d), which have become taxa
sl	• predaja stavb ali delov stavb, na podlagi 10. čl., št. 8-ter, črki b) in d), ki so obdavčljivi po izbiri.

en	cultural producers who have made non-taxable transfers of agricultural products in accordance with paragraph 1 of article 8, article 38-quater and article 72, as well as intra-community transfers of agricultural products included in the Table A - first part (so-called theoretical VAT).
sl	čl. in 72. čl. ter predaje znotraj Skupnosti kmečkih izdelkov, ki so vključeni v Tabelo A - prvi del (t.i. teoretski DDV).

en	The details regarding the registered office must refer to the time of presentation of the return.
sl	Podatki sedeža morajo biti vneseni sklicujoč se na trenutek predložitve napovedi.

en	DECLARATION OF OPERATIONS CARRIED OUT DURING THE PART OF THE YEAR PRECEDING DECLARATION OF BANKTRUPTCYAND COMPULSORYADMINISTRATIVE LIQUIDATION OCCURRING IN 2008
sl	PRIJAVAOPERACIJ, KI SO BILE IZVEDENE V DELU LETAPRED IZJAVO O STEČAJU ALI O PRISILNEM UPRAVNEM STEČAJU, KI JE POTEKALV LETU 2008

en	• considerations for intra-community transgers taken from a VAT warehouse with delivery to another Member State of the European Union (paragraph 4, letter f of article 50-bis, Decree Law no. 331/1993);
sl	• protivrednosti predaj znotraj Skupnosti dobrin, ki izhajajo iz depozita DDV, s pošiljko v drugo državo članico Evropske Unije (50-bis.

en	• operations rcarried out in Italy by non-resident subjects in relation to domestic operators (who must issue a self-invoice, to be registered with both sales and purchase invoices), including the introduction into the country of goods originating from the Vatican City or the Republic of San Marino;
sl	• operacije ki so jih subjekti ne rezidenti izvedli v Italiji v odnosu z državnimi subjekti (ki morajo izdati avto-fakturo in jo registrirati v registru izdanih faktur in v registru nakupov), vključno z vključitvami v Državo dobrin, ki prihajajo iz Vatikana ali iz Republike San Marino;

en	Court of
sl	Sodišče v

en	OFFICIALRECEIVERSORCOURT-APPOINTED LIQUIDATORS The box must be completed indicating the details of the official receiver or court-appointed liquidator (name, date appointed, tax code, appointment code, telephone number), in addition to the court which issued the order with number and date.
sl	STEČAJNI UPRAVITELJ ALI LIKVIDACIJSKI UPRAVITELJ Preglednico izpolnjujete tako, da navedete podatke stečajnega upravitelja ali likvidacijnega upravitelja (ime, datum imenovanja, davčna številka, šifra funkcije, telefonska številka) ter sodišče, ki je izdalo izjavo, številko izjave in datum izjave.

en	Purchases of goods from operators of the Republic of San Marino Periodic payments and amounts payable on account
sl	Acquisti da operatori della Repubblica di San Marino - Nakupi od delavcev iz Republike San Marino Versamenti periodici e acconto dovuti - Obdobna izplačila in akontacije

en	Line AF3 indicate the taxable amount for operations carried out relating to the State and other subjects as set out in article 6, final paragraph, in addition to those carried out pursuant to article 7 of Decree Law no. 185 of 2008 ("VAT cash accounting scheme"), for which VAT becomes payable after the date of bankruptcy or forced administrative liquidation.
sl	V vrstico AF3 navedite davčno osnovo vezano na posle izvedene za državo in druge subjekte, v skladu s 6. členom, zadnji odstavek, ter v skladu s 7. členom zakonskega odloka št. 185 z leta 2008 (Ddv za blagajno) za katere postane DDV izterljiv po dnevu stečaja ali prisilne poravnave.

en	Line AF8 must be completed indicating in fields from 1 to 12 (corresponding to the twelve months of the year) output VAT arising from periodic payments made during the period preceding the commencement of bankruptcy procedure of compulsory administrative liquidation.
sl	Vrstica AF8 treba je izpolniti polja od 1 do 12 (šifre odgovarjajo dvanajstim mesecem v letu) s podatki DDV v breme, ki izhaja iz občasnih izplačil v obdobju pred začetkom stečajnega postopka ali prisilnega upravnega stečaja.

en	COMPETENT OFFICE
sl	RESORNI URAD

en	The line must also include any VAT deducted on the part of agricultural producers who have made non-taxable transfers of agricultural products in accordance with paragraph 1 of article 8, article 38-quater and article 72, as well as intra-community transfers of agricultural products included in the Table A - first part (so-called theoretical VAT).
sl	čl. Vrstica mora vključiti tudi morebitni znesek DDV, za katerega lahko uveljavijo odbitek kmečki delavci, ki so izvedli ne obdavčljive predaje kmečkih izdelkov v skladu z 8. čl., prvi odstavek, 38-quater.

en	Line AF4 indicate the total amount of intra-community transfers of goods not subject to tax, net of negative variations.
sl	Vrstica AF4 navedite skupni znesek ne obdavčljivih predaj dobrin neobdavčljivega znotraj Skupnosti, po zmanjšanju zneska.

en	Bankruptcy or compulsory administrative liquidation order
sl	STEČAJNI UPRAVITELJ ALI LIKVIDACIJSKI UPRAVITELJ

en	OFFICIALRECEIVERSORCOURT-APPOINTED LIQUIDATORS The box must be completed indicating the details of the official receiver or court-appointed liquidator (name, date appointed, tax code, appointment code, telephone number and tax domicile), in addition to the court which issued the order with number and date.
sl	Preglednico izpolnjujete tako, da navedete podatke stečajnega upravitelja ali likvidacijnega upravitelja (ime, datum imenovanja, davčna številka, šifra funkcije, telefonska številka in davčno bivališče) ter sodišče, ki je izdalo izjavo, številko izjave in datum izjave.

en	• considerations for performance of services as set out under paragraphs 4-bis, 5 and 6 in article 40 of Decree Law no. 331/1993 (performance of services relative to movable goods, including surveys carried out in Italy, on condition that on completion of the work the goods are delivered or transported outside the territory of the State, intra-community transport services and related intermediation services, services ancillary to intra-community transports and relative intermediation services), not subject to taxation, provided to taxable subjects of other member states.
sl	• protivrednosti za nudenje storitev v skladu s 40. čl., 4-bis., 5. in 6. čl. zakonskega odloka št. 331, z leta 1993 (nudenje storitev v zvezi z nepremičninami, vključno s preiskavami, izvedenimi v Italiji, pod pogojem da se dobrine ob koncu obdelave pošlje ali odnese izven območja države, storitve prevoza znotraj Skupnosti in odgovarjajoče storitve posredništva, stranske storitve za prevoze znotraj Skupnosti in stranske storitve za posredništvo) ki niso podvržene obdavčitvi, in ki so bile izvedene pasivnim subjektom drugih držav članic.

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

en	It is pointed out that the area code of the town, to be indicated in the "town code" field, can be found in the list in the Appendix to the instructions relating to the UNICO (Personal Income Tax Return) 2009 PF, file 1, or in the list available at the Ministry of Economy and Finance's website at www.finanze.gov.it.
sl	Katastrska šifra, ki se navede v polje "šifra občine" se lahko povzame iz spiska iz Dodatka, navodila za izpolnjevanje obrazca UNICO 2009 PF, snopič 1, ali iz spiska, ki je na voljo na spletni strani Ministrstva za Gospodarstvo in Finance, www.finanze.gov.it.

en	agricultural products in accordance with paragraph 1 of article 8, article 38-quater and article 72, as well as intra-community transfers of agricultural products included in the Table A - first part (so-called theoretical VAT).
sl	čl. in 72. čl. ter predaje znotraj Skupnosti kmečkih izdelkov, ki so vključeni v Tabelo A - prvi del (t.i. teoretski DDV).

en	OF WHICH TO BE PAID USING SIMPLIFIED PROCEDURE
sl	DI CUI DALIQUIDARE MEDIANTE PROCEDURASEMPLIFICATA KI GAJE TREBAIZPLAČATI S POENOSTAVLJENIM POSTOPKOM

en	2) Box 2 - Average rate
sl	2) Kvadratek 2 - Aliquota media

en	Tax code of the subscriber
sl	Codice fiscale del sottoscrittore - Davčna številka podpisnika

en	- 4, reserved for subjects that carry out activities identified by the code ATECOFIN 2004 27.42.0, i.e. subjects that produce aluminium and semi-processed products.
sl	- 4, namenjeno subjektom, ki izvajajo dejavnosti določene s šifro ATECOFIN 2004 27.42.0 in torej subjekti, ki proizvajajo aluminij in polobdelance.

en	incorporated during the same tax period, another company that can legitimately claim the refund for the lesser of the deductible surpluses of the three year period.
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	For example, a company appointed as tax representative by a non-resident person in terms of the second paragraph of article 17, a company that enters appointment code 9 in its capacity as the beneficiary company (of a
sl	Ta primer se lahko nanaša na primer na družbe, ki so bile imenovane za davčne predstavnike subjekta brez rezidence, na podlagi 17. čl., drugi ods., ali družbe, ki navedejo številko funkcije 9, saj so podjetja-koristniki (glej

en	Line VR1 must reflect the total of the credits resulting from the sum of the amounts reflected in line VL7 column 2 and in lines VL25, VL26, VL27, VL28 field 1,VL29 field 1, VL30 and VL31 of the annual VAT return form for 2008.
sl	V vrstico VR1 vpišite skupni znesek dobropisov, ki izhaja iz vsote zneskov iz vrstice VL7, stolpec 2 in iz vrstic VL25, VL26, VL27, VL28 polje 1, VL29 polje 1, VL30 in VL31 obrazca za letno napoved DDV za leto 2008.

en	We wish to make it clear that with the aim of establishing
sl	Podčrtujemo, da zato, da se preveri obstoj omenjenih

en	Line VR2 must reflect the total of the debts resulting from the sum of the amounts reflected in line VL7 column 1 and in lines VL20, VL21, VL22, VL23 and VL24 of the annual VAT return form.
sl	V vrstico VR2 vpišite skupni znesek dolgovi, ki izhaja iz vsote zneskov iz vrstice VL7 stolpec 1, in iz vrstic VL20, VL21, VL22, VL23 in VL24 obrazca za letno napoved DDV.

en	5) Box 5 - Transactions which are not subject to tax (art. 7) Box 5 must be crossed if the refund is claimed by taxpayers in terms of article 30, paragraph 3, letter d), who during 2008 predominantly carried out transactions, which were not subject to the tax by virtue of article 7.
sl	5) Kvadratek 5 - Ne obdavčljivi posegi (7. čl.) Zavezanci prekrižajo kvadratek 5 v primeru povračila, za katerega prosijo zavezanci na podlagi 30. čl., 3.

en	division company) or as the incorporating company (of an incorporated company), as well as the company that submits the VR form in its capacity as the contractual agent of the taxpayer, fall into this category.
sl	ločeno družbo) ali pridružena podjetja (pridruženih družb), ter družbe, ki predstavijo obrazec VR, ker so pogodbeni predstavniki zavezanca.

en	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 article 7 transactions the exports and assimilated transactions in terms of articles 8, 8-bis and 9, as well as the transactions in terms of articles 40, paragraph 9 and 58 of Decree Law No. 331/93.
sl	posegov v primerjavi s skupno vsoto izvedenih posegov, je treba omenjenim posegom iz 7. čl. prišteti tudi izvoze in izenačene operacije, ki izhajajo iz 8., 8-bis in 9. člena ter posege, ki izhajajo iz 40. člena, 9. in 58. ods Z.O.

en	Indicate telephone and/or mobile number and email address for any communications
sl	Telefono o cellulare Telefon ali številke prenosnik prefisso-klicna št./numero-številka

en	Section 3 of this form must be completed by a company already taking part in the group payment only if, during the year it stopped forming part of the group by reason of the cessation of control and it subsequently
sl	Razdelek 3 pričujočega obrazca izpolni družba, ki se je udeležila Obračuna DDV za celo skupino podjetij samo v primeru, da je ista družba v teku leta izpadla iz skupine

en	Furthermore it must include:
sl	Poleg tega je treba vključiti:

en	The following data must be included.
sl	V preglednici se morajo navesti naslednji podatki.

en	GEIE ( European Groups of Economic Interest) Limited companies, special companies and consortia as mentioned in Arts. 31, 113, 114, 115 e 116 of the Legislative Decree no. 267 of 18 August 2000 (Italian consolidated text of the laws on the structure of local authorities) Co-ownership
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	Welfare and social assistance entities and institutions Independent care, residence and tourism institutions Regional, provincial, and local companies and their consortia Companies, organizations and entities established abroad not classifiable otherwise, with Head Office and main focus in Italy.
sl	Pokojninske ustanove in zavodi ter ustanove za socialno pomoč Samostojna podjetja za nego, bivanje in turizem Pokrajinska, deželna, občinska podjetja in njihovi konzorciji Družbe, organizacije in ustanove, ustanovljeni v tujini, kii niso razvrščene drugače, s sedežem uprave v Italiji

en	• Transactions carried out in Italy by non-residents with operators settled in Italy (who must issue self-invoicing, which has to be registered both in the registry of invoices issued and in the purchases registry), including the introduction of goods into the county from Vatican City and the Republic of San Marino;
sl	• posli, ki jih v Italiji izvajajo subjekti nerezidenti za operaterje s stalnim sedežem v Italiji (ki si morajo zaračunati lastni račun in ga zabeležiti tako v register izdanih faktur kot tudi v register nakupov) vključno z uvažanjem izdelkov, ki izhajajo iz mesta Vatikan ali iz Republike San Marino;

en	• commissions paid by travel agencies to intermediaries (Art. 74-ter, paragraph 8);
sl	• provizije, ki jih izplačajo potovalne agencije svojim posrednikom (8.odstavek člena 74ter);

en	Statements provided for by Art. 8, paragraph 4 of Presidential Decree no. 322 of 22 July 1998, the form must be presented by the receivers or court-appointed liquidators, within four months of appointment date, exclusively electronically, directly or through qualified intermediaries as provided for in Art. 3, Paragraph2-bis and 3 of Presidential Decree no. 322 of 22 July 1998.
sl	Napoved, ki jo predvideva 4. odst., 8. člena odloka predsednika republike (D.P.R.) št. 322 z dne 22. julija 1998, morajo predložiti likvidacijski upravitelji v roku štirih mesecev od dneva imenovanja, izključno v elektronski obliki, neposredno ali preko pooblaščenih posrednikov, kot opredeljujeta odstavka 2-bis in 3, 3. člena odloka predsednika republike (D.P.R.) št. 322 z dne 22. julija

en	• internal and intra-community purchases, import of scrap metal, industrial gold, pure silver and gold for investment purposes, taxable following option;
sl	• notranji nakupi, nakupi znotraj EU in uvoz železnine, industrijskega zlata, čistega srebra in investicijskega zlata, obdavčljivega po izbiri;

en	Acknowledged associations
sl	Priznana združenja

en	Religious organizations and mutual associations Hospitals
sl	Dobrodelne organizacije in družbe za vzajemno pomoč Bolnišnice

en	Sector 1 must include the amount of transactions carried out by applying "reverse charge" and transactions carried out with public administrations applying Art. 17-ter.
sl	V polju 1 mora biti vključen tudi obdavčljiv znesek poslov, opravljenih z uporabo režima reverse charge in poslov, izvedenih za javne uprave z uporabo člena 17ter.

en	This section must include information relative to the receiver or court-appointed liquidator (name, appointment date, tax code, appointment code, telephone number and name of the court which issued the order ,with case number and date included.
sl	skega upravitelja (ime, datum imenovanja, davčna številka, šifra funkcije, telefonska številka) ter sodišče, ki je izdalo odredbo, številko odredbe in datum odredbe.

en	Consortia with legal entity
sl	Konzorciji s statusom pravne osebe

en	• purchases of truffles from amateur and occasional vendors who do not have a VAT number (Art. 1, paragraph 109,Law no. 311/2004);
sl	• nakupi tartufov s strani ljubiteljskih in priložnostnih prodajalcev, ki niso zavezanci DDV (109. odstavek 1. člena, zakon št. 311/2004);

en	Companies Partially Limited by Shares Limited Liability Companies
sl	Družbe z omejeno odgovornostjo Delniške družbe

en	• Payment due intra-community purchases relative to non taxable publications by libraries, universities;
sl	• protivrednosti nakupov znotraj EU tujih publikacij s strani univerzitetnih knjižnic, ki niso podvržene davku;

en	Financial public institutions
sl	Javne negospodarske ustanove

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. 37 z dne 29. decembra 2006);

en	• purchases of mobile phones or microprocessors as mentioned in Art. 17, paragraph 6, letters b) and c), (see Circular letter no. 59 of 2010);
sl	• nakup mobilnih telefonov in mikroprocesorjev skladno z navedenim pod črkama b) in c), 6. odstavka, 17. člena (glej okrožnico št. 59 iz leta 2010;

en	• Payment due for transfers intra-community as mentioned in Art. 41 Law Decree, no. 331 of August 30th 1993 converted by Law no. 427 of October 29th 1993, which includes situations in which the national transferor delivers goods for a EU client in a member State different from the one to which it belongs and/or when the national transferor has the same goods delivered by its own EU suppliers to an assignee of another EU
sl	• protivrednosti cesij znotraj EU, v skladu z 41. čl. zakonskega odloka št. 331 z dne 30. avgusta 1993, spremenjenega z zakonom št. 427 z dne 29. oktobra 1993, med katere spada bodisi primer, ko nacionalni odstopitelj predaja blago v ime svojega kupca države članice znotraj EU, ki pa je drugačna od države slednjega, kot primer predaja blaga s strani državnega subjekta s pomočjo lastnega dobavitelja znotraj EU za predajo dobrin prevzemniku druge države članice, ki mora torej izplačati davek za ta pose;

en	It is underlined that the bankruptcy trustee or liquidation administrators must also submit an annual statement relative to the entire tax year, made up of two forms: the first for all accounting registered during the calendar year prior to the bankruptcy statement or compulsory administrative liquidation and the second for accounting registered after these dates.
sl	Skrbnik ali stečajni upravitelj mora prav tako vložiti letno prijavo v zvezi s celotnim davčnim obdobjem, ki jo sestavljata dva obrazca: prvi obrazec je namenjen poslom, izvedenim v delu koledarskega leta pred izjavo stečaja ali prisilne poravnave, drugi obrazec pa je namenjen poslom, ki so bili izvedeni po tem datumu.

en	Other entities and institutions recognized as legal entities Consortia with no legal entity
sl	Druge ustanove in zavodi s statusom pravne osebe Konzorciji brez statusa pravne osebe

en	Simple, irregular and de facto companies Collective partnerships
sl	Enostavne, nevpisane in stvarne družbe Osebne družbe

en	Religious organizations and mutual associations Other organizations of people or assets Trust
sl	Dobrodelne organizacije in družbe za vzajemno pomoč Druge organizacije oseb in dobrin Trust (monopolna združenja)

en	SECTION 1
sl	RAZDELEK 2 Posli

en	Non-profit amateur sports clubs established as Limited Companies Trust
sl	Ljubiteljska športna društva, ustanovljena kot kapitalske nepridobitne družbe Trust (monopolna združenja)

en	Line AF21 Total VAT due relative to the following types of transactions for which, according to specific regulations, VAT is owed by the transferee:
sl	Vrstica AF21 znesek dolgovanega DDV za naslednje vrste poslov, ki ga mora na podlagi posebnih določil za DDV poravnati prodajalec:

en	Acknowledged, non-acknowledged and de facto associations Foundations
sl	Priznana združenja, nepriznana združenja in stvarna združenja Fundacije

en	• Payment due for objectively non taxable intra-community purchases carried out without using plafond, including those relative to goods destined to be introduced into VAT deposits as mentioned in Art. 50-bis, paragraph 4, letter a, Law Decree 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	• purchases of buildings or portions of buildings as capital goods as mentioned in Art. 10, n. 8-ter, letters b) and d);
sl	• nakup objektov ali delov objektov skladno s črkama b) in d), členov 10, št. 8-ter;

en	• purchase of energy goods and services for which taxes are owed by the assignee as mentioned in Art. 17, paragraph 6, letters d-bis), d-ter) and d-quater).
sl	• nakup blaga in storitev v sektorju energetike, za katere je davek dolžan poravnati prodajalec, v skladu s črkama d-bis) in d-quater), 6. odstavka, 17. člena.

en	Collective partnerships and similar as per Art. 5, Paragraph 3, letter b), of the TUIR
sl	Kolektivne družbe ali podobne v skladu s 5. členom, 3.odst., črka b) TUIR Enostavne komanditne družbe

en	• tax credit utilized during the opening of the year of insolvency proceedings, conceded by savings management companies as mentioned in Art. 8, Law Decree 351 of 2001.
sl	• terjatve, uporabljene v letu postopka plačilne nesposobnosti, odstopljene s strani družbe za upravljanje s prihranki, v v skladu z 8.členom zakonskega odloka

en	Line AF26 tax payable (entered in column 1) determined by the difference between line AF22 and AF25, that is input tax (entered in column 2) resulting from the difference between line AF25 and line AF22.
sl	Vrstica AF26 dolgovani znesek (navede se v stolpcu 1), določen na podlagi razlike med vrstico AF22 in vrstico AF25, oziroma terjatev DDV, določen na podlagi razlike med vrstico AF25 in vrstico AF22.

en	SECTION 3 Payment of tax
sl	RAZDELEK 1 Podatki o dejavnosti

en	• Payment due for intra-community purchases exempt from tax as mentioned in Art. 10 and again in Art. 42, paragraph1 Law Decree 331/1993;
sl	• protivrednosti za nakupe znotraj EU, ki so oproščeni davka v skladu z 10. členom, na katerega se sklicuje 1. odstavek 42. člena zakonodajnega odloka 331/1993;

en	Line AF30 VAT credit of the tax year prior to bankruptcy or compulsory administrative liquidation for which a refund has not been requested and credit for which a refund was requested in previous years for which the competent Office formally denied the right to the refund but has authorized the taxpayer to use said credit for the year of the opening of insolvency proceedings as periodic payment or annual return (see Presidential Decree 10th November 1997, no. 443 and Circular no. 134/E May 28th 1998).
sl	Vrstica AF30 terjatev DDV iz davčnega obdobja pred stečajem ali prisilno poravnavo, ki ni bila zahtevana v povračilo, in zahtevano povračilo za terjatev v predhodnih davčnih obdobjih, za katere je pristojni urad formalno zanikal pravico do povračila, vendar je pooblastil davčnega zavezanca, da lahko samo terjatev uporabi za leto, v katerem je bil odprt postopek plačilne nesposobnosti v okviru rednih izplačil ali letne prijave (gl. tudi ODL.

en	• extraction of goods from VAT deposit as mentioned in Art. 50-bis Law Decree no.
sl	• črpanje dobrin iz depozitov DDV na podlagi člena 50-bis, zakonskega odloka št.

en	Further information refer to the instructions for the compilation of the VH part of the annual VAT return form.
sl	V polju 13 navedite znesek morebitne upravičene akontacije Za dodatne informacije si oglejte navodila za izpolnitev preglednice VH v letni prijavi DDV.

en	Line AF22total OUTPUT VAT resulting from the sum of the amounts indicated in lines AF20 and AF21.
sl	Vrstica AF22 skupni znesek DDV v breme, ki izhaja iz seštevka zneskov v vrsticah IAF20 in AF21.

en	Line AF20 total VAT relative to taxable transactions as mentioned in Lin AF10, Sector 2.
sl	Vrstica AF20 višina DDV za obdavčljive posle, prenesena iz polja 2 vrstice AF10.

en	Limited partnership
sl	Družbe z omejeno odgovornostjo

en	• Payment due for intra-community transfers of agricultural products both included and not included in Table A Section 1 of the D.P.R no. 633 1972 attachment, carried out by agricultural producers as part of a special regime as mentioned in Art. 34;
sl	repubilke D.P.R. št. 633 iz leta 1972, opravljene s strani kmetijskih proizvajalcev, vključenih v posebni režim na podlagi 34. člena;

en	• Payment due for intra-community purchases carried out without paying VAT using plafond, as mentioned in Art. 8, 8-bis and again in Art. 42 paragraph 1 of the Law Decree.
sl	• protivrednosti za nakupe znotraj EU, ki so bili izvedeni brez plačila davka, z uporabo plafona, v skladu s členi 8, 8-bis in 9, ki jih navaja 1. odstavek 42. člena zakonodajnega odloka 331/1993;

en	• Payment due for intra-community transfer of goods extracted from a VAT deposit with delivery towards another member State 50-bis, paragraph 4, letter f, Law Decree.
sl	• protivrednosti cesij dobrin znotraj EU, ki se nanašajo na dobrine, iz zalog DDV, s pošiljanjem v drugo državo članico Evropske skupnosti (črka f, 4. odstavka člena 50bis, zakonodajnega odloka št.331/1993).

en	Hospitals 19.
sl	Bolnišnice 19.

en	Person temporarily living in Italy 04.
sl	Oseba, ki začasno prebiva na ozemlju Italije 04.

en	The submission of this form electronically may be carried out: 1) directly;
sl	Predložitev tega obrazca elektronsko se izvede na naslednji način: 1) neposredno;

en	Where possible, indicate the date of incorporation.
sl	Navedite, kjer je možno, datum ustanovitve.

en	If the death occurred before 3 October 2006 Form 4 must be used.
sl	V primeru, da je smrt nastopila pred 3. oktobrom 2006 je treba uporabiti prejšnji obrazec.

en	2 - Coexistence of several special VAT systems.
sl	2 - Coesistenza di più regimi speciali IVA.

en	It is pointed out that transformation does not entail the allocation of a new tax code number.
sl	Treba je poudariti, da preoblikovanje ne pomeni dodelitev nove davčne številke.

en	in accordance with the decree of 30 July 2009;
sl	e) v skladu z odlokom z dne 30. julija 2009;

en	Other types of direct applications
sl	Druge vrste neposrednih zahtev

en	3) as many forms as the number of the participants in the transformation.
sl	3) toliko obrazcev, koliko je subjektov, ki so udeleženi v preoblikovanju.

en	SEX: write "F" (female) or "M" (male).
sl	SPOL: navedite "F" (ženski spol) ali "M" (moški spol).

en	Third party applications (type "T")
sl	Zahteva za tretjo osebo (tip "T")

en	Information on the processing of personal data (art. 13 D.LGS.
sl	Informativa sul trattamento dei dati personali (art. 13 D.lgs.

en	b) Submission via the Fisconline channel
sl	b) Predložitev preko kanala Fisconline

en	In both cases, it is possible to delegate another person to submit the application.
sl	V obeh primerih je mogoče pooblastiti tretjo osebo, da vloži zahtevo.

en	When filling in the form, do not include any special characters (for example, the surname Müller should be written Mueller).
sl	Pri izpolnjevanju se ne sme uporabiti posebnih znakov (npr. priimek Müller se izpiše v obliki Mueller).

en	Personal data collected will be treated in accordance with the principles outlined in the Code regarding protection of personal data.
sl	Zbrani osebni podatki se obravnavajo v skladu z načeli iz Pravilnika o varstvu osebnih podatkov.

en	Non-resident student enrolling at school/university 02.
sl	Študent, ki prebiva drugje zaradi vpisa v šolo / na univerzo 02.

en	Professional associations 35.
sl	Združenja profesionalcev 35.

en	Line AF31 this line must include:
sl	Vrstica AF31 v to vrstico je potrebno vključiti:

en	no. 146/E of the 10th of June 1998).
sl	št. 146/E z dne 10. junija 1998).

en	Enter Municipality of birth.
sl	Navedite rojstno občino.

en	PURCHASES.
sl	zakupa.

en	to the formation of the ceiling.
sl	k oblikovanju plafona.

en	Financial public institutions 15.
sl	Javne gospodarske ustanove 15.

en	For example,
sl	Na primer,

en	Special cases
sl	Posebni primeri

en	It is also necessary to complete the other parts, taking care to indicate the details that have changed following the transformation.
sl	Prav tako je treba izpolniti druge preglednice in paziti, da se navedejo sprememnjeni podatki po preoblikovanju.

en	4.1.2 - TAXPAYER'S DATA In the box, which must always be completed, the following data must be provided:
sl	4.1.2 - PODATKI ZAVEZANCA V kvadratku, ki ga je treba vedno izpolniti morajo biti navedeni naslednji podatki:

en	To transliterate special characters into the Latin alphabet, please refer to the Decree of the Ministry for Public Administration and Innovation of 2 February 2009.
sl	Za transkripcijo posebnih znakov v latinici je potrebno upoštevati Odlok ministra za javno upravo in inovacije z dne 2. februarja 2009.

en	In all cases, all sections of PART D - RESIDENCE OVERSEAS must be filled in.
sl	V vsakem primeru pa morajo izpolniti RAZPREDELNICO D - PREBIVALIŠČE V TUJINI v vseh njenih delih.

en	PLEASE NOTE: the form must be exclusively submitted electronically in the case of communication of cessation, merger, concentration or transformation.
sl	POZOR: obrazec se predloži izključno elektronsko v primeru obvestila o prekinitvi, spojitvi, koncentraciji ali preoblikovanju.

en	The Part is reserved for suppliers of habitual exporters.
sl	Razpredelnica je namenjena dobaviteljem rednih izvoznikov.

en	3) the company among professionals (s.t.p.
sl	3) združenjem strokovnjakov (it.: s.t.p.

en	Residents in Italy must indicate their registered residence.
sl	Osebe s prebivališčem v Italiji morajo navesti prijavljeno stalno prebivališče.

en	• those habitually exercising tax consulting activity;
sl	• tisti, ki običajno opravljajo dejavnost davčnega svetovanja;

en	Shipping companies 27.
sl	Ladijske družbe 27.

en	hand delivery at the headquarters of the competent Regional Directorate, that is, at the Taxpayers' Division in Via Giorgione, 106 - 00147 Rome from Monday to Friday, from 9:30 a.m. to 1:00 p.m.)
sl	ročno (na sede žu pristojne Deželne komisije oziroma na oddelku za davkoplačevalce - Divisione Contribuenti, via Giorgione, 106 - 00147 Roma od ponedeljka do petka, od 9h30 do 13h)

en	• Ministry of the Economy and Finance, Via XX Settembre 97 - 00187 Rome;
sl	• Ministrstvu za Gospodarstvo in Finance, ulica XX Settembre, 97 - 00187 Rim;

en	applicant type 13), you must also cross box 3, indicating the date of death
sl	gatelja 13) je potrebno označiti tudi polje 3 z navedbo datuma smrti

en	in lines 2 and 3 and subtracting the amount in line 8.
sl	znesek iz vrstic 2 in 3 ter se deli znesek v skladu z vrstico 8.

en	The first three decimal places must be referred to; for example the percentage 0.502 would be rounded up to 1, the percentage 7.500 would be rounded down to 7.
sl	Za zaokrožanje je potrebno upoštevati prve 3 decimalne številke; npr. odstotek 0,502 se zaokroži na 1, odstotek 7,500 se zaokroži na 7.

en	- PART VI - RECEIVED DECLARATIONS OF INTENT
sl	- RAZPREDELNICA VI - SPREJETE IZJAVE O NAMERI

en	In order to ensure that each user's personal details remain secure and confidential, certain operations require the use of the PIN code.
sl	Za zagotovitev varnosti in zaupnosti osebnih podatkov posameznega uporabnika nekatere operacije zahtevajo uporabo osebne kode (PIN).

en	Persons responsible for providing the tax code on behalf of a third party, such as welfare bodies, banks,
sl	Osebe, odgovorne za navedbo davčne številke tretje osebe, kot npr. zavodi za socialno skrbstvo, banke,

en	Date of termination of the procedure
sl	Data di fine procedura Datum zaključitve postopka

en	• purchases relating to operations which fall under special margin schemes regulated by Decree Law 41/1995, and subsequent modifications carried out by persons who apply the analytical, global method, including auction houses (see Appendix);
sl	• nakupi povezani s posli, ki spadajo v režim marže, ki ga ureja zakonski odlok št. 41/1995, ki jih izvedejo subjekti, ki uporabljajo analitično in globalno metodo, vključno z dražbenimi hišami (glej Dodatek);

en	1 - List of companies in the group
sl	1spisek družb v skupini

en	in the case of REQUEST FOR ALLOCATION OF TAX CODE NUMBER by subjects who do not have one.
sl	v primeru ZAHTEVKA ZA DODELITEV DAVČNE ŠTEVILKE za subjekte, ki številke nimajo.

en	For a direct application (applicant type "D"), in person or through a delegate, only the applicant must sign and date the form.
sl	V primeru neposredne zahteve (vrsta vlagatelja "D"), osebno ali prek pooblaščenca, mora vlagatelj izpolniti samo datum in vlogo podpisati.

en	It is pointed out that the other lines of the current section must not be completed.
sl	Poudarjamo, da drugih vrstic tega razdelka ni potrebno izpolniti.

en	• each controlled company must file an annual return, with no attachments, using the methods described in paragraph 1.2;
sl	• kontrolirane družbe morajo predložiti vsaka svojo letno napoved brez priloge z načini opisanimi v odstavku 1.1;

en	provinces of Trento and Bolzano.
sl	uradi v Avtonomnih pokrajinah Trento in Bolzano.

en	Art. 74 - paragraph 6 - ENTERTAINMENT AND GAMES - Application of the ordinary VAT regime
sl	74. člen - 6. odstavek - zABAVA In IGre - Uporaba navadnega režima ddV

en	It is pointed out that in such a case the form must be exclusively submitted electronically.
sl	Vedeti je treba, da mora biti v tem primeru obrazec predložen izključno v elektronski obliki.

en	if the applicant is submitting the request for a third party, also possible through a delegate (please see the list of cases under the paragraph What is this form for?)
sl	če vlagatelj vloži zahtevek za tretjo osebo, tudi prek pooblaščenca (glej seznam možnih primerov v odstavku Čemu služi obrazec)

en	donations to associations of social assistance;
sl	Prostovoljni prispevki za združenja za socialno pomoč

en	Users can apply to use the Fisconline service in 3 ways:
sl	Vklop storitev Fisconline se lahko zahteva na 3 različne načine:

en	INTERNET SERVICE PROVIDER: please specify the entity providing with Internet access and space.
sl	INTERNET SERVICE PROVIDER: treba je navesti subjekt, ki nudi dostop in prostor na internet mreži.

en	MUNICIPALITY OF BIRTH (or foreign state): write the full name of the municipality of birth; if the place of birth is in a foreign state, please indicate which state.
sl	OBČINA (ali tuja država) ROJSTVA: v celoti izpišite ime občine rojstva; če je kraj rojstva v tujini, navedite ime tuje države.

en	• by phoning the automatic answering service on 848.800.444 and following the instruc
sl	• prek telefona z uporabo avtomatskega odzivnika na telefonski številki 848.800.444 po

en	In the case of discontinuance of an activity, the refund is due without limits
sl	V primeru prekinitve dejavnosti se povračilo uveljavi brez omejitev.

en	In particular, article 2506 septies of the civil code provides for two forms of division: - total division, with which the divided company transfers its entire equity to several more pre-existing or newly se
sl	Predvsem 2506. člen civilnega zakonika predvideva dve obliki odcepitve: - popolna odcepitev s katero odcepljena družba prenese celotno premoženje na več

en	- request the refund thereof, if the conditions and requirements listed in article 30 are met.
sl	- zahteva povračilo, če obstajajo pogoji navedeni v 30. členu.

en	Heir on behalf of a deceased person (for a declaration of estate, etc) 14.
sl	Dedič za umrlo osebo (za izjavo o dedovanju, drugo) 14.

en	This application may be: - for yourself (direct application).
sl	Zahtevek se lahko vloži: - zase (neposredna zahteva oziroma vloga).

en	DEDUCTIBLE GROUP SURPLUSES (PREVIOUS YEARS)
sl	ODBITNI PRESEžKI SKUPINE (PREDHODNA LETA)

en	OWN MERGER: more entities merge and constitute a new entity.
sl	LASTNA SPOJITEV: v primeru, da se več subjektov spoji in tvori novo ustanovljeni subjekt.

en	Hospital entities
sl	Bolniške ustanove

en	COMMUNICATION OF OPTIONS AND REVOCATIONS
sl	OBVEŠČANJE O OPCIJAH IN PREKLICIH

en	in the case of participation in an concentration operation, indicate in the fields provided the tax codes (if allocated) of all participating subjects.
sl	v primeru udeležbe v poslih koncentracije navedite davčne številke v ustrezna polja ( če so bile dodeljene) vseh udeleženih subjektov.

en	SURNAME - NAME: these must be written without abbreviations as shown in the identification document, written in block letters, without honorific or any other titles, indicating at least one character for each space.
sl	PRIIMEK - IME: podatki morajo biti navedeni brez okrajšav, kot so navedeni v osebnem dokumentu, napisani z velikimi tiskanimi črkami, brez častnih ali drugih nazivov, v vsakem polju pa mora biti vsaj en znak.

en	If the application is for a minor or a person with a limited capacity to act, the parent or other guardian must produce a valid identification document and proof of identity of the person for whom they are making the application.
sl	Če je zahteva vložena za mladoletno osebo ali osebo z omejenimi sposobnostmi delovanja, mora starš ali drugi predstavnik pokazati svoj veljaven osebni dokument in dodatno dokazilo o istovetnosti osebe, na katero se zahteva nanaša.

en	Other possible tax codes allocated
sl	MOREBITNE DRUGE DODELJENE DAVČNE ŠTEVILKE

en	Indicate the code taken from "Table of exceptional events" of the instructions
sl	Navedite šifro iz "Tabele izrednih dogodkov" iz navodil

en	In the case of cessation or of merger, concentration or transformation this form must be submitted, exclusively in electronic form, within thirty days of the date on which the cessation or other operations listed above took place.
sl	V primeru prekinitve dejavnosti ali združitve, koncentracije ali preoblikovanja se ta obrazec predloži izključno v elektronski obliki v tridesetih dneh od dneva prekinitve dejavnosti ali zgoraj navedenih pravnih poslov.

en	4 - Flat-rate calculation of tax or reduction of taxable base
sl	4 - Pavšalno določanje davka ali znižanje davčne osnove

en	headquarters or main activity in Italy 23.
sl	sedež oziroma glavni objekt v Italiji 23.

en	In terms of article 34 agricultural producers are: a) subjects who carry out the activities referred to in article 2135 of the Italian Civil Code, as well as
sl	Za kmetijskega proizvajalca se v skladu s 34.členom , drugi odstavek štejejo: a) subjekti, ki opravljajo dejavnosti, ki so navedene v 2135. členu civilnega zakonika in tisti, ki opravljajo

en	This line must not include the sum of the purchases of intra-community services, which is already included in field 1 of the same line.
sl	Vrstica ne sme vključiti zneska nakupov storitev znotraj Skupnosti, ki je že vključen v polju 1 iste vrstice.

en	Method of completion of Section 3-A of Part VF
sl	Način izpolnjevanja Razdelka 3-A, Preglednice VF

en	3 - Guarantees of the controlling company
sl	3 - Jamstva kontrolne družbe

en	• to access services available online (e.g. the "Cassetto fiscale" where taxpayers can ac
sl	• za dostop do storitev na spletu (npr. »davčni predal«, ki omogoča davkoplačevalcu

en	Residents overseas may submit the form to the Italian diplomatic or consular representation in their country of residence or to any Revenue Agency office.
sl	Rezidenti v tujini lahko obrazec predložijo pri italijanskem diplomatskem ali konzularnem predstavništvu v državi stalnega prebivališča ali pri katerem koli uradu Agencije za prihodke.

en	Consequently, if separate accounts are kept by law, the taxpayer may be required to make monthly payments for one (or more) activities and quarterly payments for the other activities.
sl	Posledično v primeru ločenega vodenja knjigovodstva se lahko izkaže, da mora zavezanec izvajati mesečno izplačilo za eno (ali več) dejavnosti in četrtletno za druge dejavnosti.

en	It is pointed out that in such cases the form must be submitted to a Revenue Agency office.
sl	Vedite, da mora biti v tem primeru obrazec predložen pri uradu za Agencije za Prihodke.

en	Subcontracting in the building sector
sl	Subappalto nel settore edile Podzakup v gradbenem sektorju

en	• a parent or another guardian on behalf of a minor or a person with a limited capacity to act
sl	• zahtevek vloži starš ali drug predstavnik v imenu mladoletne osebe ali osebe, ki ima omejene sposobnosti delovanja,

en	COMMUNICATION OF MERGER, CONCENTRATION OR TRANSFORMATION
sl	OBVESTILO O SPOJITVI, KONCENTRACIJI IN PREOBLIKOVANJU

en	Hence, non-resident entities who have the intention to make use of a certain institution instead of a previously adopted one shall close their existing VAT number first.
sl	Subjekti brez stalnega bivališca, ki želijo izbrati eno ustanovo namesto druge že izbrane, morajo predhodno poskrbeti za zaprtje svoje številke DDV.

en	• those entered as of 30 September 1993 in the registers of experts kept at the chambers of commerce for the taxes sub-category, holding a university degree in jurisprudence or economics and commerce, or the equivalent, or an accounting diploma;
sl	• tisti, ki so bili na dan 30. septembra 1993 vpisani kot strokovnjaki in izvedenci v gospodarskih zbornicah za podkategorijo dajatev; diplomanti iz področja prava ali ekonomije, z enakovredno diplomo, ali z diplomo iz računovodstva;

en	For further details see Circular no. 193/E of 23 July 1998.
sl	Za dodatne poglobitve glej okrožnico št. 193/E iz dne 23. julija 1998.

en	Residents overseas must indicate their tax domicile, which is where the applicant earns his/her income or, if this occurs in several Municipalities, where the most income is earned (Article 58 of Presidential Decree No 600/1973).
sl	Osebe s prebivališčem v tujini morajo navesti davčni domicil, ki ustreza kraju, kjer proizvajajo dohodek, oziroma, če dohodek proizvajajo v več občinah, navedejo kraj, kjer proizvajajo najvišje dohodke (58. člen OPR št. 600/1973).

en	If more than one condition exists justifying the claim for a refund, the taxpayer can set out the information relative to one or more cases.
sl	V primeru, da obstaja več pogojev, ki upravičujejo prošnjo za povračilo, lahko zavezanec navede ustrezne podatke za enega ali več primerov.

en	The taxable amount and the tax relative to the imports of gold material, semi-processed gold products and imports of pure silver are to be highlighted, in fields 1 and 2 respectively.
sl	Davčna osnova in davek, ki se nanašata na uvoz zlatega materiala, pol-izdelanih zlatih izdelkov in na uvoz čistega srebra, morata biti zapisana v polji 1 in 2.

en	The undersigned does hereby declare, pursuant to article 47 of the Decree of the President of the Republic no. 445 of 28 December 2000, that the following conditions provided for by article 38-bis, third paragraph, letters a), b) and c), are met:
sl	Podpisani v skladu s 47. členom odloka Predsednika republike št. 445 z dne 28. decembra 2000 izjavljam, da izpolnjujem pogoje, predvidene s tretjim odstavkom, črka a), b) in c), člena 38-bis:

en	This is because, in relation to each period (month or quarter), as has already been clarified above, the amount relating specifically to that period must be indicated, even though the payment was not made during the prescribed period.
sl	Kar zadeva ustreznost vsakega obdobja (mesec ali četrtletje), mora biti naveden, kot je bilo že zgoraj pojasnjeno, znesek, ki ga je treba plačati za tisto obdobje, čeprav plačilo ni bilo potem izvedeno v predvidenem roku.

en	Italy for paid work or family reunification; - Police Stations: for foreign citizens who are applying for or renewing a residence permit.
sl	ozemlje države zaradi zaposlitve ali ponovne združitve družine; - Policijskih Prefektur za tuje državljane, ki zahtevajo izdajo ali podaljšanje dovoljenja za prebi

en	NOTE: in case the successors are not intended to continue the activity of the deceased tax payer, they shall fill out the AA9 form (natural persons).
sl	POZOR: če dediči ne nameravajo nadaljevati dejavnosti pokojnega zavezanca, morajo izpolniti obrazec AA9 (fizične osebe).

en	1 Legal, negotiation or actual representative, Managing Director 3 Bankruptcy administrator
sl	1 Zakonski, pogajalski ali stvarni zastopnik, družbenik upravitelj 3 Stečajni upravitelj

en	NOTE: clarification and further details regarding the different types of transactions to be indicated in this section are given in the instructions for the completion of the annual VAT declaration and the related appendix.
sl	POZOR: pojasnila in poglobljene informacije o različnih tipologijah operacij, ki jih je treba navesti v pričujočem razdelku, najdete v navodilih za izpolnitev letne prijave DDV in v odgovarjajoči prilogi.

en	The box must also be crossed in the case of changes of details as a result of mergers, concentrations or transformations (see instructions for completing Part D).
sl	Kvadratek se prav tako izpolni v primeru spremembe podatkov zaradi združitve, koncentracije, preoblikovanja (glej navodila za izpolnjevanje preglednice D).

en	In both cases, indicate the date on which the merger operation occurred.
sl	V obeh primerih se navede datum posla združitve.

en	When the return is signed by the body carrying out the accounting audit, the return is certified as having been verified in accordance with article 2, paragraph 2 of Decree no. 164 of 1999.
sl	S podpisom izjave s strani subjektov, ki izvajajo računovodsko kontrolo, se potrdi izvajanje kontrole v skladu z 2. odstavkom 2. člena odloka št. 164 iz leta 1999.

en	Art. 74 - paragraph1 - PUBLISHING - Application of the tax on the basis of number of copies sold
sl	delle copie vendute - 74. člen 1. odstavek - zAloŽnIŠtVo - Uporaba davka glede na število prodanih kopij

en	Reserved for C.A.F.
sl	Riservato al C.A.F.

en	T APPLICATION FOR A THIRD PARTY
sl	T RICHIESTA PER SOGGETTO TERZO ZAHTEVA ZA TRETJO OSEBO

en	Art. 36 - paragraph 3 - CARRYING OUT OF SEVERAL ACTIVITIES
sl	36. člen 3. odStAVeK - IzVAJAnJe VeČ deJAVnoStI

en	• persons responsible for providing the tax code on behalf of a third party, such as welfare bodies, banks, sports associations, etc. (pursuant to Article 6, paragraph 2, of Presidential Decree No 605/1973).
sl	• zahtevek vložijo osebe, odgovorne za navedbo davčne številke tretje osebe, kot npr. zavodi za socialno skrbstvo, banke, športna društva, ipd. (skladno z 2. odst. 6. člena OPR št. 605/1973).

en	• judicial bodies (including courts) or Equitalia Giustizia SpA, for the recovery of tax credits for costs regarding a debtor
sl	• zahtevek vložijo sodni organi (tudi sodišča) oziroma podjetje Equitalia Giustizia SpA za namen izterjave davčnih dolgov za sodne stroške s strani dolžnikov,

en	Amounts must always be written with their first two decimal numbers, even when these are equal to zero.
sl	Zneski morajo biti vedno navedeni s prvima dvema decimalkama, četudi sta ti dve enaki nič.

en	The priority payment of the refund is made for an amount not exceeding the total amount of the tax applied to the aforementioned operations.
sl	Prednostno izplačilo povračila se prizna za zneske, ki ne presegajo skupnega zneska davka za navedene posle.

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

en	PERSONS AFFECTED BY EXCEPTIONAL EVENTS (Completion of line VA10
sl	Dodatek SUBJEKTI, KI SO JIH PRIZADELI IZREDNE DOGODKE (Izpolnjevanje vrstice VA10

en	PLEASE NOTE: in cases of merger or concentration, whether they have led to the subject ceasing to exist or not, this form must be submitted by all subjects participating in the aforementioned operations, taking care to complete Part D.
sl	POZOR: v primeru spojitve in koncentracije, katerih posledica je bila ali ne prekinitev dejav nosti subjekta; obrazec predložijo vsi tisti subjekti, ki so sodelovali v omenjenih poslih, ki so poskrbeli za izpolnitev preglednice D.

en	Data pertaining to suspended amounts following the COVID-19 health emergency
sl	Podatki v zvezi z dolgovanimi zneski zaradi ukrepov za zajezitev epidemije covid-19.

en	Persons who do not have the right to assistance from the Italian National Health Service (SSN) may apply for the tax code card at the same time by crossing the appropriate box.
sl	Kdor ni upravičen do državnih zdravstvenih storitev (SSN), lahko obenem zahteva izdajo davčne izkaznice tako, da označi ustrezno polje.

en	In the specific case of a tax domicile being established with the Tax Authorities (Article 59 of Presidential Decree No 600/1973) this part should not be filled in.
sl	V posebnem primeru davčnega domicila, ki je določen z ukrepom finančne uprave (59. člen OPR št. 600/1973), se razpredelnico pusti prazno.

en	c) the social security and insurance contributions have been made.
sl	c) sono stati eseguiti i versamenti dei contributi previdenziali e assicurativi.

en	• considerations for intra-community purchases of foreign publications on the part of university libraries, not subject to tax;
sl	• protivrednosti nakupov znotraj Skupnosti tujih publikaciji s strani univerzitetnih knjižnic, ki niso podvržene davku;

en	The form must be signed, failing which it is null and void, by the legal or contractual representative or, in the case of submission of the form to request the allocation of a tax code to third parties (Box 5 in Part A), by the requesting subject or its representative.
sl	Obrazec mora biti podpisan, sicer ni veljaven, s strani zakonitega zastopnika ali pogajalskega zastopnika ali v primeru predložitve obrazca za zahtevo za davčno številko tretjih oseb (kvadratek 5 preglednice A) prosilca ali njegovega zastopnika.

en	Judicial bodies (including courts) or Equitalia Giustizia SpA, for the recovery of tax credits for costs regar
sl	Sodni organi (tudi sodišča) oziroma podjetje Equitalia Giustizia SpA za namen izterjave davčnih dolgov za

en	Intra-community transactions, imports, exports and transactions with the Republic of San Marino
sl	Posli med državami Skupnosti, uvozi, izvozi in posli z Republiko San Marino

en	declaration of bankruptcy or forced administrative liquidation (1st period).
sl	napovedjo stečaja ali prisilne poravnave (1. obdobje).

en	CLASSIFICATION TABLE FOR TYPES OF APPLICANTS (only for the ALLOCATION OF TAX CODE)
sl	TABELA Z OPREDELITVIJO VRSTE VLAGATELJA (samo za DODELITEV DAVČNE ŠTEVILKE)

en	• field 2, the protocol number assigned by the Agency to the declaration of intent transmitted electronically.
sl	• polje 2 številko protokola, ki jo je finančna uprava dodelila elektronsko poslani izjavi o nameri.

en	However, pensions which the current Convention between Italy and France regards as pensions paid under ‘social security' legislation are taxable in both States.
sl	Zasebne italijanske pokojnine so v skladu s splošnim določilom obdavčene samo v Franciji, vendar pa so pokojnine, ki jih veljavna konvencija med Italijo in Francijo navaja kot pokojnine, ki se izplačujejo v skladu z zakonodajo o "socialni varnosti", obdavčene v obeh državah.

en	- Section 1 contains data regarding the identification of the activity carried out by the taxpayer; - Section 2 is intended for the indication of certain specific data relating to the activities
sl	- Razdelek 1 vsebuje dve vrstici , ki zadevajo določanje dejavnosti, ki jo opravlja zavezanec; - Razdelek 2 predvideva navedbo nekaterih posebnih podatkov dejavnosti, ki jih opravlja subjekt.

en	How to Calculate the Tax Base
sl	KAKO SE DOLOČI DAVČNA OSNOVA

en	tions provided by the system (local call rates apply);
sl	navodilih, ki jih navaja sistem, po ceniku za lokalne klice;

en	These are operations carried out in relation to the State and other subjects as set out in article 6, final paragraph.
sl	Gre za naslednja opravila: - izvedena v zvezi z državo in drugimi subjekti, kot je navedeno v zadnjem odstavku 6.

en	Tax code attributed to a permanent organisation
sl	Codice fiscale attribuito per la stabile organizzazione Davčna številka dodeljena za stabilno organizacijo

en	The line must not include the non-taxable intra-community transactions, for which only the purchase of goods must be indicated in field 4.
sl	Vrstica ne vključuje ne obdavčljivih operacij znotraj Skupnosti, za katere samo nakupi dobrin morajo biti navedeni v naslednjem polju 4.

en	No. 331/1993).
sl	št. 331/1993).

en	The following briefly describes how these data will be used and what your rights are.
sl	V nadaljevanju sledi strnjen opis, kako se bodo ti podatki uporabljali in kakšne so vaše pravice.

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

en	For a third party application (applicant type "T"), also possible through a delegate:
sl	V primeru zahteve za tretjo osebo (vrsta vlagatelja "T"), tudi prek pooblaščenca, velja naslednje:

en	The limited liability company resulting from the transformation must submit Form AA7 to request a VAT registration number, taking care to indicate the tax code number, if already held by the transforming subject.
sl	Kapitalska družba, ki nastane po preoblikovanju predloži obrazec AA7 za zahtevo po identifikacijski številki za DDV s tem ,da je treba paziti, da se navede davčna številka, če jo je preoblikovani subjekt že imel.

en	VG43 Connected agricultural activities (article 34-bis)
sl	VG43 Attività agricole connesse (art. 34-bis) - Povezane kmetijske dejavnosti (34-bis.

en	Armament companies 34.
sl	Družbe za opremljanje 34.

en	France.
sl	Francija

en	- sums for the purchase of non-depreciable operating assets (for example land);
sl	• plačilo za nabavo neamortizacijskih osnovnih sredstev (npr. zemljišča);

en	Simple partnerships 33.
sl	Enostavne komanditne družbe 33.

en	Director of the Revenue Agency of 20 December 2010):
sl	Agencije za Prihodke z dne 20. decembra 2010):

en	of letter a) of the sixth paragraph of article 17;
sl	točko a) šestega odstavka 17. člena;

en	If the subject to whom the form refers is not resident, does not have a tax domicile in Italy, and his/her representative does not have a tax code, this part must indicate only his/her identification details.
sl	Če je subjekt, na katerega se je nanašal obrazec nerezident, brez davčnega domicila v Italiji in njegov zastopnik nima davčne številke, se v tem kvadratku navedejo samo njegovi identifikacijski podatki.

en	However, assistance and information services are rendered by any office with no link to any specific territorial jurisdiction.
sl	Za pomoč in informacije se lahko vsekakor obrne na kateri koli krajevni urad, brez krajevnih omejitev.

en	The application for authorization will be refused in the following cases: - the person requesting the PIN does not coincide with the person whom the Revenue Agency reco
sl	Zavezanec ne bo prejel dovoljenja za uporabo storitve Internet v sledecih primerih: - oseba, ki je zaprosila za PIN-kode ne odgovarja osebi, ki jo Agencija za prihodke pozna kot "pravni

en	Finance www.finanze.gov.it.
sl	www.finanze.gov.it.

en	Such presumption includes the acquired, imported or produced goods which are not located on the tax payer or his/her representatives' operating sites.
sl	Ta domneva zadeva nakupljene, uvožene ali proizvedene dobrine, ki se ne nahajajo v krajih, kjer zavezanec ali njegovi zastopniki izvajajo svoje dejavnosti.

en	3 Subjects affected by the humanitarian emergency connected with the influx of migrants from North Africa
sl	3 - Osebe, ki so jih prizadele izredne humanitarne razmere zaradi pritoka priseljencev iz severne

en	Statements filed by companies belonging to a group (art. 3, paragraph 2-bis)
sl	Prijava, predložena s strani družb, ki pripadajo koncernu (točka 2-bis, 3. člena)

en	• the data in the possession of other bodies
sl	• podatkov, ki jih imajo drugi organi

en	SECTION 3: ACQUISITION OF RENTED COMPANY WITH TRANSFER OF CEILING
sl	RAZDELEK 3: ZAKUP PODJETJA V NAJEMU S PRENOSOM PLAFONA

en	Art. 32-bis - APPLICATION OF ORDINARY VAT REGIME
sl	Art. 32-bis - APPLICAZIONE DEL REGIME ORDINARIO IVA 32-bis.

en	Art. 6, paragraph 7, letter a), of Law 133 of 1999;
sl	6. člen, 7. odst, črka a) zakona št. 133 z 1999;

en	They keep a list of the controllers, which is available upon request.
sl	Pri teh dveh institucijah se hrani seznam odgovornih oseb, ki je ob zahtevi na voljo za vpogled.

en	euro.
sl	evrov.

en	INFORMATION AND DATA RELATING TO THE ACTIVITY
sl	INFORMACIJE IN PODATKI O DEJAVNOSTI

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

en	BENEFICIAL TAX REGIME FOR YOUNG BUSINESSPEOPLE AND UNEMPLOYED WORKERS
sl	REGIME FISCALE DI VANTAGGIO PER L'IMPRENDITORIA GIOVANILE E LAVORATORI IN MOBILITÀ REŽIM DAVČNIH UGODNOSTI ZA MLADE PODJETNIKE IN MOBILNE DELAVCE

en	DESCRIPTION OF ACTIVITY: briefly describe the main activity actually conducted.
sl	OPIS DEJAVNOSTI: krajši opis dejavnosti, ki se jo dejansko pretežno opravlja.

en	• the tax code of the financial operator issued by the Italian financial Administration
sl	• davčna številka finančnega operaterja, ki jo je določila Italijanska davčna uprava

en	REQUEST FOR ALLOCATION OF TAX CODE TO THIRD PARTIES
sl	RICHIESTAATTRIBUZIONE CODICE FISCALE DI TERZI ZAHTEVKA ZA DODELITEV DAVČNE ŠTEVILKE TRETJIH OSEB

en	no. 539 of 28 December 1987, and to communicate any cessation, merger, concentration or transformation that has taken place, as provided for by article 7, paragraph 8, of Presidential Decree (D.P.R.) no. 605 of 29 September 1973.
sl	št. 539 z dne 28. decembra 1987 ter obvestijo o prekinitvi, združitvi, koncentraciji, preoblikovanju v skladu s 7. členom, 8. odstavek odloka predsednika republike (O.P.R.)

en	1) directly, through the tools available in the electronic service section of the Revenue Agency web
sl	1) neposredno, prek telematske storitve, ki je na voljo na spletni strani Agencije za prihodke in je

en	Marital partnerships 29.
sl	Zakonska podjetja 29.

en	These are transactions outside application VAT, in terms of article 7, carried out abroad by national traders that have not set up an established organization there.
sl	Gre za posle zunaj polja uporabe DDV v skladu s 7. členom, ki jih izvajajo v tujini nacionalni delavci, ki tam niso ustanovili stabilno organizacijo.

en	Completion of part VH by sub-suppliers (article 74, paragraph 5)
sl	Izpolnjevanje razpredelnice VH s strani poddobaviteljev (5. odstavek 74. člena)

en	• by all agricultural producers (both in the special regime and in the ordinary regime opted for) for all the sales of agricultural and ichthyic products referred to in paragraph 1, art. 34 carried out in the year 2011 for which the tax rates laid down for the individual goods become applicable.
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., 34. člena izvedene v letu 2018 za katere se uporabljajo lastne davčne stopnje predvidene za posamezna sredstva.

en	So.ge.i.
sl	Podjetje So.Ge.I.

en	In accordance with the
sl	V skladu z

en	siderations in line 3 by the percentage determined in line 7; - in line 9 indicate the amount of the taxable considerations, being the sum of the considerations relative to trips carried out wholly
sl	znesek plačil iz vrstice 3 za odstotek, ki izhaja iz vrstice 7; - v vrstico 9 vnesite znesek obdavčenih plačil, ki izhajajo iz zneska plačil za potovanja v celoti izvedena v

en	DATE OF PROCESS COMMENCEMENT: please specify the date of the appointing provision regarding role codes 3, 4,5,8 and 15.
sl	DATUM ZAČETKA POSTOPKA: vpišite datum imenovanja za šifre pooblastila 3, 4, 5, 8 in 15.

en	The qualification is also to be revoked when, in carrying out the activity of transmitting the declarations, grave or repeated irregularities are committed, or in the presence of suspension measures issued by the professional's own order, or in the case of revocation of the authorization to exercise the activity by the tax assistance centres.
sl	Prav tako je predviden preklic pooblastila v primeru, da so bile pri opravljanju dejavnosti posredovanja napovedi storjene hude in ponovljene nepravilnosti, v primeru ukrepa suspendiranja strokovnjaka ali v primeru preklica pooblastila za izvajanje dejavnosti centrov za davčno pomoč.

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 z zadnjim odstavkom 13. člena določi tako, da se pri plačilu uporabi odstotek uporabljene olajšave v trenutku nakupa.

en	Consortia with status of legal entity
sl	Konzorciji s statusom pravne osebe

en	Line AF31 in this line the following must be entered: • total amount of particular tax credits used during the year of opening of insolvency pro
sl	Vrstica AF31 v to vrstico je potrebno vključiti: - celotni znesek posameznih davčnih terjatev, uporabljenih v letu odprtja postopka plačilne nesposobnosti, kot pobot pri

en	In this part, please provide without abbreviations the foreign state, federal state/province/county, town of residence, postcode and address overseas.
sl	V tej razpredelnici je potrebno navesti tujo državo, federalno državo / provinco / okrožje, kraj prebivanja, poštno številko in tuj naslov brez okrajšav.

en	In this case the form is deemed to have been submitted on the date on which it was sent.
sl	V tem primeru se šteje, da je bil obrazec predložen na dan, ko je bil poslan .

en	MERGER BY INCORPORATION: the incorporation of one or more companies into an existing one.
sl	SPOJITEV S PRIDRUŽITVIJO: gre za vključitev ene ali več družb v že obstoječ subjekt.

en	Tax code of the C.A.F.
sl	Codice fiscale del C.a.F.

en	• in the first column, the amounts of the taxable operations, separated according to tax rate, for which the tax for the year
sl	• v prvi stolpec zneske obdavčenih poslov, ki so ločeni glede na davčno stopnjo za katere se je izkazalo da zapade v

en	73 paragraph 3).
sl	odstavek 3.3).

en	Residents overseas without a tax domicile should indicate any possible place of stay or, if this is not possible, leave this part blank.
sl	Če osebe s prebivališčem v tujini nimajo določenega davčnega domicila, je potrebno navesti morebitno prebivališče, če pa tega ni, se razpredelnico pusti prazno.

en	Article 19-bis2 establishes that the deduction of tax relating to purchase of goods and services must be adjusted subsequently to that initially adopted in the case in which the right to deduction changed at the time of use of the goods and services.
sl	Člen 19-bis2 predvideva, da se odbitek davka za nakupe sredstev in storitev popravi po tistem, ko je bil obračunan, če je pravica do odbitka bila spremenjena v trenutku uporabe sredstev in storitev.

en	Line VR5, a few clarifications on the cases for refunds provided for,
sl	Vrstica VR5, navajamo nekatera pojasnila v zvezi s predvidenimi primeri povračila.

en	However, those submitted with a delay exceeding ninety days are considered omitted, but constitute grounds for collecting the tax that results as owed.
sl	Tiste pa, ki so predložene z zamudo, ki presegajo devetdeset dni se štejejo za opuščene, vendar pa pomenijo naslov za izterjavo davka, za katerega se izkaže, da ni bil poravnan.

en	The data can be compared and verified with other data in the possession of the Revenue Agency or of other entities.
sl	Podatki se bodo primerjali in preverjali z drugimi podatki v posesti Agencije za prihodke ali drugih subjektov.

en	PROVINCE: write the same initials as for vehicle registrations (for Rome = RM); if the place of birth is in a foreign state, please write EE.
sl	POKRAJINA: navedite začetnice avtomobilske oznake pokrajine (npr. Rim = RM); v primeru rojstva v tujini navedite oznako EE.

en	In the case of electronic transmission, the ruling must be signed with a digital signature or, if signed with a handwritten signature, it must be completed with a copy of an identity document.
sl	V primeru telematskega pošiljanja mora biti prošnja podpisana z digitalnim podpisom oziroma ji mora biti priložena kopija osebnega dokumenta, če je podpisana lastnoročno.

en	In relation to this last case, it is specified that if the total business turnover is not higher than the limits established by regulations in force, the quarterly payment system can be adopted only for one or more accounts kept.
sl	V zvezi z zadnjim primerom je treba pojasniti, da je možna v primeru, da je celotni promet večji od meje, ki jo predvideva veljavna zakonodaja, izbira četrtletnega plačevanja v mejah enega ali več knjigovodstev.

en	plification of the taxpayers' obligations relative to the tax on entertainment), the payment of both taxes must
sl	izpolnjevanja obveznosti zavezancev glede davka na zabave; plačilo obeh davkov se izvaja preko

en	• purchases relating to operations which fall under special margin schemes regulated by Decree Law 41/1995, carried
sl	• nakupi povezani s posli, ki spadajo v režim marže, ki ga ureja zakonski odlok št. 41/1995

en	sports associations, etc (Article 6, paragraph 2, of Presidential Decree No 605/1973) 18.
sl	športna društva, ipd. (2. odst. 6. člena OPR št. 605/1973) 18.

en	Surplus request for refund on the controlling company
sl	Zahtevani presežek za poplačilo kontrolne družbe

en	The tax code identifies every person when dealing with Italian Public Administration and in relations between the Italian Public Administration and other public or private entities.
sl	Davčna številka je element za identifikacijo vsake osebe pri postopkih, v katerih je vključena javna uprava, in pri postopkih med javno upravo in drugimi javnimi ali zasebnimi partnerji.

en	Consequently, the predecessor shall not present the Communication relating to the activity that is the subject of the extraordinary operation;
sl	Potemtakem subjekt imetnik pravice ne predstavi prijave v zvezi z aktivnostjo, ki je predmet izredne operacije;

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

en	1 e 2.
sl	1 in razd.

en	ACQUISITION OF RENTED COMPANY WITH TRANSFER OF CEILING
sl	NAKUP PODJEtJA V NAJEMU s PRENOsOM PLAfONA

en	This form must be used by non-natural persons (companies, institutions, associations, etc.) in order to declare the commencement of activities, data variation and cessation of activities, as per Art.35 as well as in compliance with the request for the assignation of a tax code as per Ministry Decree No. 539 of 28th December 1987.
sl	Ta obrazec je namenjen subjektom, različnim od fizičnih oseb (družbam, ustanovam, društvom) za prijavo začetka in prenehanja dejavnosti ali spremembe podatkov v skladu s 35. členom ter za vložitev prošnje za dodelitev davčne številke v skladu z ministrskim odlokom z dne 28. decembra 1987, št. 539.

en	Line AF23 amount of admissible deductible VAT, considering the limits set out by articles 19, 19-bis, 19-bis1 and 19-bis2.
sl	Vrstica AF23 višina DDV, v kateri je dovoljen odbitek, upoštevajoč omejitve na podlagi členov 19, 19-bis, 19-bis1 in 19-bis2.

en	"6" reserved for subjects that have performed operations with regard to public administrations pursuant to article 17ter.
sl	- rezervirano za subjekte, ki so opravile posle za javne uprave v skladu s členom 17-ter.

en	The information must be provided without any abbreviations (for example GIAN CARLO or GIANCARLO and not G.CARLO, SANTAMARIACAPUAVETERE and not S.
sl	Podatke morate navesti brez okrajšav (npr.: GIAN CARLO ali GIANCARLO in ne G.CARLO, SANTA MARIA CAPUA VETERE in ne S. MARIA C.V., itd.).

en	Self-certification is permitted for the information requested in this form relating to all statuses, personal qualities and facts pursuant to Article 46 of Presidential Decree No 445/2000.
sl	Za podatke, zahtevane v obrazcu, v zvezi s statusom, osebnimi podatki in dejstvi, ki jih predvideva 46. člen OPR št. 445/2000, je dovoljeno lastno izdelano potrdilo.

en	The form is divided into 12 boxes.
sl	Preglednica je razdeljena na dvanajst razdelkov.

en	commerce, Motor Vehicle Registration Offices / P.R.A.
sl	zbornice, Javni avtomobilski register/P.R.A.

en	carried out by the person.
sl	predložila druga oseba.

en	This part must be completed in order to communicate any merger, concentration, or transformation operations which have taken place involving subjects who are obliged to submit this form.
sl	Kvadratek se izpolni za obveščanje o poslih spojitve, koncentracije in preoblikovanja , ki zadevajo subjekte, ki morajo uporabljati ta obrazec.

en	Please note: persons who have the right to the SSN and are applying for a tax code must not cross this box to apply for the national health system card. Their card will be issued automatically, as soon as the competent local health service sends their details to the Revenue Agency.
sl	Pozor - upravičenci do državnih zdravstvenih storitev, ki zahtevajo dodelitev davčne številke, ne označijo tega polja pri vložitvi zahteve za izdajo kartice zdravstvenega zavarovanja, saj se le-ta dostavi samodejno, takoj ko pristojni lokalni zdravstveni zavod posreduje ustrezne podatke socialnega skrbstva Agenciji za prihodke.

en	provided for by the legislation.
sl	obdelava zakonsko predvidena.

en	This paper could be
sl	Ta šifra mora biti

en	• Number of telephone calls answered by the mini call centres
sl	• nudi telefonsko pomoč s 6 call centri in 12 majhnimi call centri, ki odgovarjajo na

en	Please specify the tax codes of any other representatives such as the CEO, negotiating representatives, etc. by ticking box .
sl	Navedite davčne številke morebitnih drugih zastopnikov, kot na primer članov upravnega odbora pogajalskih zastopnikov itd.; prekrižajte okence .

en	In parts VE and VF, some amounts could turn out to have a negative value following variations carried out during the tax year that could lead to reductions.
sl	V razpredelnicah VE in VF bi lahko nekateri zneski dobili negativni znak po spremembah v smislu zmanjševanj, izvedenih v davčnem obdobju.

en	Any person who has income generated in Italy, even if resident abroad, is required to declare it in Italy, except in cases of exemption expressly provided for by law.
sl	Po italijanskem zakonu mora vsakdo, ki je pridobil določene dohodke v Italiji, pa čeprav ima stalno prebivališče v tujini, te dohodke prijaviti davčni upravi, razen v izrecno predvidenih primerih oprostitve.

en	Simple, irregular and de facto companies 31.
sl	Navadne, iregularne in dejanske družbe 31.

en	SECTION 1 - Calculation of output or input VAT for the tax period Line VL1 the sum of lines VE26 and VJ17.
sl	RAZDELEK 1 - Določanje DDV kot terjatev ali obveznost za davčno obdobje Vrstica VL1 znesek vrstic VE26 in VJ19.

en	In fact, in the case of purchases destined for occasional taxable opera
sl	Nakupi, namenjeni občasnim obdavčljivim poslom

en	Registration with the National Health Service
sl	Prispevek za Državno Zdravstveno Službo

en	Field 7 is reserved to taxpayers who are not required to provide guarantee.
sl	Polje 7 je rezervirano za zavezance, ki niso obvezani k predložitvi jamstva.

en	If several activities are carried out with separate accounts, as provided for by article 36, the relevant activity code must be specified in each form.
sl	V primeru izvajanja več dejavnosti z ločenimi knjigovodstvi v skladu s 36. členom se v vsak obrazec navede šifro dejavnosti.

en	The paper form must be submitted by the person concerned, or through a delegate, to any Revenue Agency office.
sl	Obrazec v papirnati obliki mora vlagatelj predložiti osebno ali preko pooblaščenca pri katerem koli uradu Agencije za prihodke.

en	Credit surpluses transferred from non-operative companies and credits of incorporated companies outside the group
sl	Presežki terjatev, preneseni iz nedelujočih družb, in terjatve pripojenih družb zunaj skupine

en	The data controllers who are authorized to process personal data in accordance with Legislative Decree no. N. 196 of 2003, are: the Ministry of Economy and Finance, the Revenue Agency and the intermediaries, the latter only for the transmission activities.
sl	Pooblaščenci za obdelavo osebnih podatkov v skladu z uredbo z zakonsko močjo št. 196 iz leta 2003 so Ministrstvo za gospodarstvo in finance, Agencija za prihodke in posredniki, slednji le za dejavnosti pošiljanja napovedi.

en	Other associations and institutes 40.
sl	Druge ustanove in inštituti 40.

en	structions reported in paragraph 3.3, point 1.
sl	napoved predložena na način, ki je prikazan v odstavku 3.3, točka 1.

en	Transfers for previous year returned by the controlling company
sl	Trasferimenti anno precedente restituiti dalla controllante Prenosi iz prejšnjega leta, povrnjeni s strani kontrolne družbe

en	Purchases recorded during the year but with the deduction of the tax deferred to subsequent year as stipulated in article 7 of Decree Law no. 185/2008
sl	Acquisti registrati nell'anno ma con detrazione dell'imposta differita ad anni successivi Nakupi, registrirani v letu z davčno olajšavo odločeno na naslednja leta art. 7, decreto-legge n. 185/2008 7.členom zakonskega odloka št.185/2008

en	In this case, a valid identification document must be submitted; - for a third party.
sl	V tem primeru je treba obrazcu priložiti veljaven osebni dokument; - za tretjo osebo; med te primere štejejo naslednji zahtevki:

en	NOTE: in case one of the stated activities corresponds to the activities detailed in the provision by the Revenue Agency dated 21st December 2006, amended and integrated by provision dated 14th January 2008, the I part shall be filled out and the main clientele type shall be specified, as well as whether a public venue of exercise is available or not, and the investments to be made in the first business year.
sl	OPOZORILO: v primeru, da v prijavi začetka dejavnosti navedete eno od dejavnosti, opredeljeno v ukrepu direktorja Agencije za prihodke z dne 21. decembra 2006 s spremembami in dopolnitvami z dne 14. januarja 2008, je potrebno izpolniti preglednico I in navesti prevladujočo kategorijo strank in investicije, predvidene v prvem letu izvajanja dejavnosti, ter pojasniti, če je kraj izvajanja dejavnosti odprt za stranke ali ne.

en	An essential requirement for submitting this form via the Fisconline Internet service is the possession of a PIN (Personal Identification Number) code which may be requested by using the specific function available on the website http://telematici.agenziaentrate.gov.it.
sl	Potreben pogoj za predložitev tega obrazca preko elektronske internetne storitve (Fiscolnine) ima PIN (Personal Identification Number) kodo, ki se lahko zahteva tako, da se uporabi ustrezna funkcija, ki je na voljo na spletni strani http://telematici.agenziaentrate.gov.it.

en	July August September / 3rd Quarter October November December / 4th Quarter
sl	Settembre - Sseptèmber III TRImESTRE - III TRImESEČJE Ottobre - Octòberr Novembre - Novèmber Dicembre - Detzèmber IV TRImESTRE - IV TRImESEČJE

en	The declarant must keep the documentation after signing the declaration confirming the data indicated.
sl	Prosilec mora shraniti zgoraj navedeno dokumentacijo s predhodnim podpisom obrazca, ki potrjuje navedene podatke.

en	In case of cessation of one or more activities with the continuation of other activities, please tick exclusively box (data variation).
sl	V primeru prenehanja ene ali vec dejavnosti, medtem ko druge nadaljnjo poslujejo, je treba prekrižati izkljucno okence 2 (sprememba podatkov).

en	In this case, the applicant (or the representative for a non-natural person) submits the application together with a valid identification document and a statement attesting to the reason for the application.
sl	V tem primeru mora vlagatelj zahtevka (ali njegov zastopnik v primeru vlagatelja, ki ni fizična oseba) vložiti zahtevek skupaj z veljavnim osebnim dokumentom in podati izjavo o razlogih za podano zahtevo.

en	• income from employment carried out abroad
sl	Dohodki iz zaposlitve, proizvedeni v tujini

en	The intermediary assigned such responsibilities send the communication exclusively via the electronic service and thus must be in possession of valid authorisation to access the Entratel or Fisconline channel.
sl	Pooblaščeni upravitelji izvajajo taka obvestila izključno elektronsko in zato morajo imeti veljavno habilitacijo za kanal Entratel ali Fiscoline.

en	For declarations supplementing, replacing or amending declarations submitted with Form 4, this form must still be used, following the relevant submission methods.
sl	Za dopolnilne, nadomestne in spreminjevalne prijave za prijavo, ki je bila predložena s prejšnjim obrazcem, je treba še naprej uporabljati tisto vrsto obrazcev in slediti odgovarjajočemu načinu predložitve.

en	And if so, what are the conditions?
sl	Če so za to pogoji:

en	Amount transferred following tax consolidation option
sl	Odstopljen znesek po opciji za davčno konsolidiranje

en	In terms of article 43-ter, fourth paragraph of Presidential Decree No. 602 of the 29th of September 1973, the entity (even if it is not a trading concern) or controlling company and the subsidiary companies (even if comprised of persons) are deemed to belong to the group.
sl	Na podlagi 43. ten cl., 4. odstavka OPR št. 602/1973 se šteje za pripadnike koncerna nadzorovalno ustanovo (tudi netrgovinsko) ali družbo (tudi osebno družbo) in nadzorovane družbe.

en	The Member
sl	člena

en	The greater taxable amount and the relevant tax payable must not be indicated in part VE, insofar as they do not refer to 2011, but the preceding year.
sl	Taka večja davčna osnova in davek ne smeta biti navedena v preglednici VE, ker se ne nanašata na leto 2012, ampak na predhodno leto.

en	4.2.9 - PART VL - PAYMENT OF ANNUAL TAX Part VL consists of three sections.
sl	4.2.13 - PREGLEDNICA VL - PLAČILO LETNEGA DAVKA Preglednica VL sestoji iz treh razdelkov.

en	a) Statements filed via the Entratel electronic service
sl	a) Prijava predložena preko elektronske službe Entratel

en	ACTIVE OPERATIONS AND CALCULATION OF BUSINESS TURNOVER
sl	AKTIVNE OPERACIJE IN DOLOČANJE POSLOVNEGA PROMETA

en	The legal basis of the processing is to be identified in the exercise of public powers related to the performance of the aforementioned activities (liquidation, assessment and collection) of which the Revenue Agency is invested (Article 6, §1 letter e) of the Regulations), based on the provisions of sector regulations.
sl	Pravno osnovo obdelave predstavlja izvajanje javne oblasti, ki je povezano z opravljanjem omenjenih dejavnosti (obračun, preverjanje in izterjevanje) in je finančna uprava za to pooblaščena (6.člen, 1. odst., črka e) in Pravilnika).

en	As a result, the assignor does not have to submit the communication relating to the activity forming the subject matter of the extraordinary transaction;
sl	Posledično odstopniku ni potrebno predložiti Obvestila v zvezi z dejavnostjo, ki je predmet izrednega posla;

en	Indicate the details identifying the representative of the subject for whom the tax code is being requested.
sl	Navedite identifikacijske podatke zakonitega zastopnika subjekta, za katerega se zahteva davčna številka.

en	of which suspended as a result of exceptional events
sl	di cui sospesi per eventi eccezionali od tega zadržanih zaradi izrednih dogodkov

en	of the Revenue Agency; - on paper, by submitting the relevant request to be registered on the form provided to
sl	cije za Prihodke; - na papirni način s predložitvijo zahteve za vnos na ustreznem obrazcu, uradu Agencije

en	Field 8 indicate the percentage of deduction, calculated using the following formula:
sl	Polje 8 se navede odstotek odbitka, ki se izračuna na podlagi naslednje formule:

en	In this case, any credit arising from this return may be used in set off pursuant to Legislative Decree no. 241 of 1997, or requested as a refund.
sl	V tem primeru se morebitna terjatev, ki bi izhajala iz napovedi, lahko uporabi kot kompenzacija v skladu z zakonodadajnim odlokom št. 241 iz 1997, ali se zahteva povračilo.

en	For persons presenting the declaration with several forms only fill in form no. 01
sl	Za tistega, ki predloži napoved z več obrazci, izpolnite samo v obrazec št. 01

en	VX1 VAT payable or to be transferred(*)
sl	VX1 IVA da versare o da trasferire (*) - DDV za plačati ali prenesti (*)

en	• field 11, company that satisfies the conditions of the article 38 bis, seventh paragraph;
sl	• polje 11, podjetje, ki izpolnjuje zahteve 38bis.

en	• the electronic Internet service (Fisconline), whenever the obligation exists to file the statement
sl	• internetno elektronsko storitev (Fisconline), če obstaja obveznost predložitve napovedi nado

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

en	2 of article 38 of Decree Law 41/1995, must be included in line VE30; - line 4 must include the following:
sl	38 člena zakonskega odloka 41/1995 mora biti zajeto v vrstico VE30; - v vrstico 4 se zajame:

en	• with other data in the possession of the Ministry of the Economy and Finance and the Revenue Agency, also if provided, as required by law, by other subjects;
sl	• drugih podatkov, ki jih imata Ministrstvo za gospodarstvo in finance ter Agencija za prihodke, tudi tistih, ki jih skladno z zakonskimi zahtevami posredujejo drugi subjekti

en	The deduction is also due when the habitual residence is transferred following the permanent admission to a hospital or other health institution, as long as the building unit is not rented.
sl	Zmanjšanje za glavno bivališče pripada zavezancu tudi, če ta prenese svoje običajno bivališče zaradi stalne hospitalizacije v zdravstveni zavod ali dom, če nepremičninska enota ni oddana v najem.

en	You have the right, at all times, to confirm whether such data exists or not and / or to verify their use.
sl	V vsakem trenutku imate pravico pridobiti potrdilo, če podatki obstajajo ali ne obstajajo, in/ali preveriti, kako so uporabljeni.

en	Other cooperatives
sl	Druge organizacije

en	The total amount of these exempt operations must be carried forward to line VE33, while the related purchases must be indicated in line VF17.
sl	Višina teh neobdavčenih poslov se vnese v vrstico VE33, medtem ko morajo biti nabave navedene v vrstico VF17.

en	MARIAC.V., etc.).
sl	Št.", itd.

en	NOTE: in the variation declaration, only the modified data shall be specified in the appropriate fields, whereas the unchanged data shall be omitted, except from the data required in parts B and C about the taxable person and owner.
sl	OPOZORILO: ce gre za izjavo spremembe je treba navesti v ustreznih poljih le spremenjene podatke, pri tem ni treba navesti nespremenjenih podatkov, razen podatkov iz tabel B in C v zvezi z davcnim pooblašcencem in lastnikom.

en	The intermediary must state:
sl	Posrednik mora navesti:

en	- by the auditing manager (for example, the shareholder or administrator) in the case of an auditing firm entered in the register established at the Ministry of Economy and Finance, in the Subject box, code 2.
sl	- pri odgovornem za računovodsko revizijo (npr. družbenik ali upravitelj), če gre za revizijsko službo, registrirano v uradnem registru Ministrstva za gospodarstvo, finance in sodstvo, v polju Subjekt, šifra 2.

en	DATE OF BIRTH: this should be written in numerical format in the following order: day, month and year (for example, 7 March 2010 = 07 03 2010).
sl	DATUM ROJSTVA: naveden mora biti z numeričnimi oznakami, in sicer v tem vrstnem redu: dan, mesec, leto (npr. 7. marec 2010 = 07 03 2010).

en	(agent, official receiver, heir, etc.)
sl	(zastopnik, stečjani uporavitelj, dedič , itd.)

en	40, paragraphs 4 bis, 5, 6 and 8 of Decree Law No.
sl	40, comma 4-bis, 5, 6 e 8 del D.L.

en	This section, therefore, must only be completed by non-resident subjects with an overseas registered office; if said subjects do not have a tax domicile in Italy, they must leave the part blank.
sl	Ta razdelek sicer izpolnijo subjekti nerezidenti s sedežem v tujini: če ti subjekti nimajo davčnega domicila v Italiji pustijo neizpolnjeno okence.

en	This box must also be crossed if a supplementary return is filed in order to correct errors or omissions that do not affect the calculation of the taxable base, the tax and the payment of the tax and do no obstruct auditing activities.
sl	Ta kvadratek se označi tudi v primeru predložitve dopolnilne napovedi za popravljanje napak ali opustitev, ki niso slučajne, pri določanju davčne osnove in plačila dajatve, in ki ne predstavljajo ovire pri izvajanju kontrolne dejavnosti.

en	This box, reserved for the signature, contains an indication of the number of forms that comprise the VAT return.
sl	Ta kvadratek, namenjen podpisu, vsebuje navedbo števila obrazcev, iz katerih sestoji napoved DDV.

en	ATTENTION: in order to enable correct acquisition of the data in the Tax Register, the form must always be completed in full.
sl	OPOZORILO: da se omogoči ustrezna pridobitev podatkov s strani davčnega Urada mora biti obrazec izpolnjen v celoti.

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

en	amounts (in millions of euro)
sl	per un totale di euro v skupnem znesku (Eur)

en	ATTENTION: the electronic service, immediately after sending, returns a message that confirms only that the file's has been received, and then provides the user with another communication attesting to the outcome of the processing operation done on the received data; in the absence of errors, this communication confirms the submission of the declaration.
sl	OPOZORILO: sistem elektronskih takoj po pošiljanju vrne sporočilo, ki potrdi samo sprejem podatkov, nato pa uporabniku pošlje drugo obvestilo, s katerim potrdi rezultat obdelave sprejetih podatkov in, če v njih ni napak, potrdi, da je napoved pravilno predložena.

en	The requested data must be compulsorily provided in order to submit the VAT 74-bis form.
sl	Zahtevani podatki morajo biti obvezno predloženi, da se lahko pošlje obrazec IVA 74-bis.

en	Line VL20 indicate the amount of refunds requested during the year.
sl	Vrstica VL20 navede se znesek zahtevanih medletnih povračil.

en	In the specific case of heterogeneous transformation governed by article 2500-octies of the Civil Code, this form must not be used.
sl	V posebnem primeru heterogenega preoblikovanja, ki ga ureja 2500-octies.

en	Categories of recipients of personal data
sl	Categorie di destinatari dei dati personali Kategorije naslovnikov osebnih podatkov

en	The Revenue Agency, in fact, provides the taxpayer with the information in its possession (referring to the taxpayer him/her/itself, acquired directly or arriving from third parties, also with regard to revenues or compensation, income, volume of business and value of production, ascribable to the taxpayer, facilities, deductions, or detractions, as well as tax credits, even where they are not due), providing the possibility of spontaneously correcting any errors or omissions, even after the declaration is submitted.
sl	Agencija za prihodke namreč zagotavlja davčnemu zavezancu informacije v njeni lasti (ki se nanašajo na tega zavezanca in so pridobljene neposredno ali prek drugih oseb, nanašajo pa se tudi na njemu pripisana nadomestila, prihodke, obseg poslovnega prometa in vrednost proizvodnje, na olajšave, znižane zneske ali odbitke, kakor tudi na davčne terjatve, tudi če do slednjih ni upravičen), in mu nudi možnost, da prostovoljno popravi morebitne napake ali opustitve, tudi po že opravljeni predložitvi izvorne napovedi.

en	In terms of the provisions of article 20, these relate to the transfers of depreciable goods and internal transfers as referred to in article 36, final paragraph.
sl	Ker gre, kot je določeno z 20. členom, za cesije sredstev, ki se amortizirajo in za notranje prenose v skladu z zadnjim odstavkom 36. člena.

en	Persons who make use of the right to pay VAT relative to operations deriving from subcontracting agreements, using the appropriate tax codes, must cross the box in line VH14.
sl	Subjekti, ki so uveljavljali pravice do četrtletnega plačevanja DDV pri poslih, izhajajočih iz podpogodbe s strankami, z uporabo ustreznih številk dajatve, morajo označiti kvadratek vrstice VH14.

en	The same line must be compiled in the declaration regarding the year when the passage to the ordinary scheme took place, indicating any tax credit due to the correction of the detraction pursuant to article 1, paragraph 61, of law no. 190 of 2014.
sl	To vrstico je potrebno izpolniti v napovedi, ki se nanaša na leto, v katerem je prišlo do prehoda v redni davčni režim; navede se morebitna davčna terjatev zaradi popravka odbitka, ki ga navaja 61. odstavek 1. člena zakona št. 190 iz leta

en	Any other venue where the main activity is exercised shall be detailed in the G part, section 2.
sl	Morebitni drugi kraji, kjer se izvaja glavno dejavnost, morajo biti navedeni v tabeli G, razdelek 2.

en	2 - Taxable agricultural operations (art. 34, paragraph 1) and taxable commercial or professional operations
sl	2 - Operazioni imponibili agricole (art. 34, comma 1) e operazioni imponibili commerciali o professionali Raz.

en	Please note in this case box shall also be ticked in order for the non-resident (who will later directly identify himself/herself) to continue using the tax code already assigned to him/her (see paragraph non-resident entities).
sl	Opozarjamo, da se mora v tem primeru prekrižati tudi okence da se omogoči subjektu nerezidentu, ki se bo kasneje neposredno identificiral, nadaljnjo uporabo davčne številke, s katero že razpolaga (glej točko o nerezidentih).

en	CITIZENS FROM STATES WITH PREFERENTIAL TAX REGIMES
sl	Države in območja s privilegiranim davčnim režimom

en	• the total amount of supplementary tax payments, relating to the year 2011, made following reports or for other reasons relating to transactions already recorded in the registers, excluding sums paid in interest and penalties.
sl	• vsa integrativna plačila davka za leto 2011 izvedena na podlagi zapisnikov ali iz drugih razlogov za posle, že zavedena v register, z izključitvijo že plačanih vsot za obresti in kazni.

en	Association of artists or professionals 28.
sl	Združenja med umetniki in profesionalci 28.

en	Consortia without status of legal entity 12.
sl	Konzorciji brez statusa pravne osebe 12.

en	4) • connected agricultural activities
sl	• attività agricole connesse • povezane kmetijske dejavnosti

en	Reduction of taxable base and of relating tax
sl	Riduzione della base imponibile e della relativa imposta Znižanje davčne osnove in davka

en	LEGAL NATURE: the code derived from the following table must be provided: PLEASE NOTE: the following table includes all of the codes for the various declaration forms, and which may only be used in accordance with the specific characteristics of each individual form.
sl	PRAVNA OBLIKA: Navede se šifra, ki se povzame iz naslednje tabele: POZOR: Naslednja razpredelnica zahteva vse šifre različnih obrazcev in ki se uporabljajo samo v funkciji posebnosti vsakega posameznega obrazca.

en	• the tax code of the financial operator issued by the Italian financial Administration (column 1) or, if this is not avai
sl	• davčna številka finančnega operaterja, ki jo je določila Italijanska davčna uprava (stolpec 1) ali če ta ne obstaja, tuja

en	Your personal data will not be divulged, however, if necessary, they may be disclosed to the following parties:
sl	Vaši osebni podatki ne bodo razširjeni, vendar bodo sporočeni, če je to potrebno:

en	Indicate the VAT registration number of the previously institute adopted
sl	Indicare la partita IVA relativa all'istituto in precedenza adottato Navedite identifikacijsko številko predhodno uporabljene ustanove

en	COMPANY OR TRADE NAME: please specify the company name with no abbreviations as it shows on the deed of incorporation or on the registration certificate at the Chamber of Commerce, not including the legal nature which should be always abbreviated (SDF as De Facto Corporation, SAS as Limited Partnership, SAPA as Company Partially Limited by Shares, SNC as Collective Partnership, SPA as Limited Company, SRL as Limited Liability Company).
sl	POIMENOVANJE ALI IME PODJETJA: mora biti navedeno brez vsake okrajšave v takšni obliki, kot je v sestavnem aktu ali v potrdilu vpisa v Trgovinsko zbornico, z izjemo pravne narave, ki mora biti vedno navedena v okrajšani obliki (SDF za dejansko družbo, SAS za navadno komanditno družbo, SAPA za delniško komanditno družbo, SNC za družbo z neomejeno odgovornostjo, SPA za delniško družbo, SRL za družbo z omejeno odgovornostjo).

en	Indicate the number of forms
sl	Indicare il numero di moduli Navedite število obrazcev

en	For detailed information, please refer to Circular Letter no. 30/E of 25 June 2009 and the relative technical appendix available of the website www.agenziaentrate.gov.it.
sl	Za podrobne informacije glej okrožnico št. 30/E z dne 25. junija 2009 in tehnično prilogo na voljo na spletni strani www.agenziaentrate.gov.it.

en	Article 7, paragraph 8, of Presidential Decree (D.P.R.) no. 605 of 1973 requires that this communication must be made within thirty days by each subject participating in the aforementioned operations.
sl	št. 605 z 1973 predvideva, da mora biti tako obvestilo izvedeno v tridesetih dneh s strani vsakega ude leženega subjekta v teh poslih.

en	abroad otherwise unclassifiable with administrative
sl	v tujini, ki drugače niso razvrščeni s sedežem

en	the executors of the will
sl	• Izvršitelji oporoke.

en	• an heir on behalf of a deceased person (for example, a declaration of estate)
sl	• zahtevek vloži dedič za umrlo osebo (npr. v primeru izjave o dedovanju),

en	• those regularly engaged in the tax consulting business;
sl	• subjekti, ki izvajajo redno dejavnost davčnega svetovanja;

en	However, they are not subject to taxation in Italy if the beneficiary, resident in Belgium, has Belgian nationality and not Italian nationality.
sl	Vendar pa te pokojnine niso obdavčene v Italiji, če je njihov prejemnik s stalnim prebivališčem v Belgiji tudi belgijski državljan, ni pa italijanski.

en	Services in construction sector and in related sectors
sl	Prestazioni comparto edile e settori connessi Storitve na področju gradbeništva in z njim povezanih sektorjev

en	• by the successor, if the extraordinary operation or transformation has brought about the sale of the VAT debt or credit; this subject shall, therefore, present two distinct Communications according to the method indicated in point 1).
sl	• subjekt upravičenec, če je izredna operacija ali sprememba privedla do predaje dolga ali kredita DDV; ta subjekt bo torej predstavil dve različni prijavi podatkov, na podlagi navodil iz točke 1).

en	Art. 74 quater - paragraph 5 - APPLICATION OF ORDINARY VAT REGIME FOR TRAVELLING SHOWS AND MINOR TAXPAYERS
sl	člen - 5. odst - UPORABA NAVADNEGA REžIMA DDV ZA POTOVALNE PRIREDITVE IN MANJŠI ZAVEZANCI

en	A special electronic format is also available from the same website for persons using typographic systems to reproduce of the form.
sl	Na isti spletni strani je na voljo tudi poseben elektronski format za subjekte, ki uporabljajo tipografske sisteme v namene reprodukcije.

en	of August 2002.
sl	Avgusta 1995.

en	It is usually issued by the Italian Revenue Agency which, through its links with the Tax Register Information System, receives information from the following competent bodies: - Municipalities: for newborn infants when they are first registered at the General Register Office
sl	Običajno jo dodeli Agencija za prihodke, ki v povezavi z Davčnim uradom prejema podatke s strani pristojnih organov: - Občin glede novorojenčkov ob prvem vpisu v register prebivalcev; - Enotnih Okenc za Priseljevanje, za tuje državljane, za katere so bili vloženi zahtevki za vstop na

en	Tax domicile if different from registered, administrative or actual office
sl	Davčni domicil, če se razlikuje od pravnega, upravnega ali dejanskega sedeža

en	As far as the definition of the turnover is concerned, tax payers shall refer to Art. 20 and 36, as well as to the specific regulations of each low-tax regime.
sl	V zvezi z nacinom dolocanja obsega poslovanja, ki ga je treba navesti, morajo davcni zavezanci spoštovati dolocila 20. in 36. cl. ter dolocila specificnih predpisov glede posameznih posebnih režimov.

en	THE REVENUE AGENCY THE REVENUE AGENCY
sl	AGENZIA DELLE ENTRATE AGENCIJA ZA PRIHODKE

en	This communication, which can be consulted in the "Receipts" section of the website http://telematici.agenziaentrate.gov.it, remains on-line for thirty days after it is issued.
sl	To obvestilo, ki se ga lahko prebere v razdelku "Potrdila" na spletni strani http://telematici.agenziaentrate.gov.it, je na voljo trideset dni od njegove izdaje.

en	The table provided below contains some clarifications regarding the completion of the section under examination on the basis of the various cases which may occur.
sl	Z zgoraj navedeno razpredelnico so dana pojasnila za izpolnjevanje razdelka na podlagi različnih primerov.

en	What is a tax code for and how to obtain one?
sl	Davčna številkačemu služi in kako jo pridobimo

en	gime provided for by Decree Law no. 41/1995 (used goods etc.).
sl	št. 41, z leta 1995 (rabljene dobrine, itd.).

en	It is pointed out that the completion of this part makes it compulsory to submit the form exclusively by electronic supports.
sl	Treba je vedeti, da pomeni izpolnjevanje kvadratka obveznost, da se predloži obrazec izključno po elektronski poti.

en	a-bis)
sl	črka c-bis).

en	267 (Unified Text regarding the regulation of local
sl	2000 št. 267 (prečiščeno besedilozakonov o ureditve lokalnih

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

en	Article 38-bis, paragraph 3, provides the possibility to get refunds higher than 30,000 Euro without providing the guarantee, by filing the yearly return with a certification of conformity or the subscription of the supervisory body and a declaration in lieu of an affidavit, in accordance with article 47 of Presidential Decree no. 445 of 2000, attesting the presence of specific capital requirements.
sl	3. odstavek člena 38-bis predvideva možnost povračila zneskov nad 15.000 euro brez jamstva, če letno napoved predložite skupaj s potrdilom o skladnosti ali (alternativno) podpisom nadzornega organa ter nadomestno izjavo o dokazilnih listinah v skladu s 47. členom odloka predsednika republike št. 445 iz leta 2000, s katero potrdijo obstoj določenih premoženjskih pogojev.

en	in the case of REQUEST FOR ALLOCATION OF TAX CODE TO THIRD PARTIES (in cases where the subject is required to indicate the tax code of a third party that does not have one), indicate the tax code of the requesting party.
sl	v primeru ZAHTEVE ZA DODELITEV DAVČNE ŠTEVILKE TRETJIH OSEB (v primeru, da mora subjekt navesti davčno številko tretje osebe in je slednji nima) navedite davčno številko subjekta prosilca.

en	In Part A: - the subject that has not ceased to exist must cross box 2 (change of details); - the subject that has ceased to exist must cross box 3 (cessation).
sl	V preglednici A: - subjekt, ki nima prekinjene dejavnosti, mora označiti kvadratek 2 (sprememba podatkov); - subjekt, ki je prekinil dejavnost mora označiti kvadratek 3 (ugasnitev).

en	ADDRESS: indicate the full address of the registered or administrative office, or if this is not applicable, of the actual head office; in the case of an overseas address also indicate the city.
sl	NASLOV: navedite celoten naslov pravnega, upravnega sedeža in če tega ni, dejanskega sedeža; v primeru naslova v tujini navedite tudi mesto.

en	• associations operating in the agricultural sector (Sect.
sl	• associazioni operanti in agricoltura • društva, ki delujejo na področju kmetijstva

en	INSTRUCTIONS FOR THE COMPLETION OF THE FORMS
sl	NAVODILA ZA IZPOLNJEVANJE OBRAZCA

en	TAX PAYABLE (VW3 - VW6) OR CREDIT TAX (VW6 - VW3)
sl	IMPOSTA DOVUTA (VW3 - VW6) O A CREDITO (VW6 - VW3) DAVČNA DOLGOVANI (VW3 - VW6) ALI TERJATEV (VW6 - VW3)

en	It is also admissible to print in monochrome using the colour black in the event that the form is reproduced using a laser printer, or other printers which ensure the clarity and legibility of the relative instructions over time.
sl	Dovoljena je reprodukcija z enobarvnim tiskom v črni barvi z uporabo laserskih ali drugih vrst tiskalnikov, ki zagotavljajo jasnost in razločnost obrazca.

en	• purchases relating to operations carried out by travel agencies with the application of the special regime provided
sl	• nakupi za posle, ki jih izvajajo potovalne agencije z uporabo posebnega režima, ki ga

en	(Eds.
sl	(Sez.

en	relating to income tax and value-added taxes indicate the details identifying their relations with financial operators as provided for by article 7, sixth paragraph, of Presidential Decree no. 605 of 29 September 1973, the administrative
sl	v zvezi z davki od dohodkov in davki na dodano vrednost navedejo identifikacijske podatke v zvezi z odnosi s finančnimi operaterji, kot je navedeno v 6. odstavku, 7. člena Odloka predsednika republike št. 605 z dne 29. septembra 1973.

en	article 7 of Decree Law no. 185/2008
sl	v skladu s 7.členom zakonskega odloka št.185/2008

en	COMMENCEMENT OF ACTIVITIES WITH ASSIGNATION OF VAT NUMBER (for entities already owning tax code)
sl	INIZIO ATTIVITÀ CON ATTRIBUZIONE PARTITA IVA (per i soggetti già in possesso del numero di codice fiscale) ZACETEK DEJAVNOSTI Z DODELITVIJO ŠTEVILKO DDV (za subject, ki že razpolagajo z davcno številko)

en	stantial transformations or extraordinary operations.
sl	stvenih sprememb subjekta ali izrednih poslov.

en	Both copies must be signed in the original.
sl	(4) Podpis na originalu na obeh izvodih.

en	• the electronic Entratel service, whenever the obligation exists to file the return of the withholding
sl	• elektronske storitve Entratel, če obstaja obveznost predložitve napovedi s strani nadomestnega

en	The office keeps a copy of all the documents.
sl	Vse dokumente urad pridobi v obliki fotokopij.

en	In particular, the following transactions fall within the scope of the exemption from value added tax: - transfers of investment gold, including gold represented by gold certificates, even not allocated, or exchanged on metal ac
sl	Predvsem spadajo pod oprostitev davka na dodano vrednost naslednji posli: - cesije naložbenega zlata, vključno s tistim, ki ga predstavljajo certifikati, tudi nealicirani;

en	Number of fields filled in
sl	Dobrine, ki so spadale v

en	GEIE (European Groups of Economic Interest)
sl	GEIE (Evropske skupine gospodarskega interesa)

en	income from land and buildings for an overall amount of not more than 185.92 euro;
sl	2) katastrski dohodki v znesku, ki ne presega 185,92 eur;

en	Private pensions received by residents of these countries are not taxed in Italy.
sl	Zasebne pokojnine, ki jih osebe s stalnim prebivališčem v teh državah prejemajo, niso obdavčene v Italiji.

en	(VP6, col. 1 + VP7 + VP12) - (VP6, col. 2 + VP8 + VP9 + VP10 + VP11 + VP13 col.2) In column 2, indicate the amount of VAT to credit, or to transfer to the parent company or corporation in the case of corporations or companies that adhere to group VAT settlements, equal to the result of the following formula, if positive:
sl	2 + VP8 + VP9 + VP10 + VP11 + VP13) Navedite v stolpcu 2 znesek DDV v dobro ali za prenos na matično ustanovo ali družbo, v primeru ustanove ali družbe, ki je vključena v postopek skupnega plačila DDV cele skupine, enak rezultatu naslednje enačbe, če je slednji pozitiven:

en	Associations and institutes for social security and assistance 20 .
sl	Ustanove in inštituti za socialno varstvo 20.

en	5) Box 5 - Transactions which are not subject to tax (article
sl	5) Kvadratek 5 - Ne obdavčljivi posegi (7. čl.)

en	Please note that Code 52 (VAT deposit on behalf of third entities) shall be specified by the managers of VAT deposits solely in the event of closing of their VAT registration (boxes or
sl	Opozarjamo, da morajo upravitelji pologov DDV vpisati šifro 52 (pologi DDV na račun tretjih) le v primeru vložitve prošnje za izdajo ali brisanje identifikacijske številke DDV (okenca ali

en	Subjects who prepare the form may choose to send it directly, without making use of an authorised intermediary; in this case the form is deemed to have been submitted on the date on which the reception of the data on the part of the Revenue Agency was completed.
sl	Subjekti, ki pripravijo obrazec, se lahko odločijo, da ga posredujejo neposredno, ne da bi bil potre ben habilitiran posrednik: v tem primeru se šteje, da je bil obrazec predložen na dan, ko je bil zaključen prejem podatkov s strani Agencije za Prihodke.

en	• if the application is on behalf of a natural person (parent of a newborn child, guardian of a minor or legally incapacitated person, heir of a deceased person, etc), the applicant must provide his/her own tax code under tax code of signee, then sign and date the form
sl	• če zahtevo podaja fizična oseba (starš za novorojenčka, predstavnik mladoletne osebe ali osebe z omejenimi sposobnostmi delovanja, dedič za pokojnika, ipd.), mora vlagatelj navesti svojo davčno številko v polju z oznako davčna številka podpisnika in datum ter vlogo podpisati

en	code of the auditing company, taking care to indicate the code 3 in the Subject box without
sl	navesti davčno številko revizijske družbe s tem, da se poskrbi, da se v kvadratek Subjekt vnese šifra 3 ne da se

en	3-B Agricultural business (art.34)
sl	3-B - Imprese agricole (art.34) RAZ.

en	In particular, the Revenue Agency makes use of the services of the company So.ge.i.
sl	Predvsem Agencija za Prihodke sodeluje z zunanjo službo So.ge.i.

en	is due (for example following legislative adjustments the change from a regime of total exemption to a regime of total taxability
sl	titeto pripadajočega odbitka (npr. prehod po zakonskih spremembah iz režima celotne oprostitve

en	164 of 22 June 1998).
sl	št. 164, 7.8.2002)

en	In order to verify the 10%, refunds made during the two years prior to the claim are added together (article 21 of the Decree no. 567 of 28 December 1993);
sl	Za preverjanje vsote 10% se združijo povračila, ki so bila izplačana v dveh letih pred vročitvijo prošnje (21. člen Odloka št. 567, z dne 28. decembra 1993).

en	This form must be used by non-individual tax subjects who are not obliged to declare the start of VAT activity (organisations, associations, etc. whose activities are not relevant for VAT purposes) to request the allocation of a tax code in accordance with Ministerial Decree (D.M.)
sl	Obrazec uporabljajo vsi subjekti, razen fizične osebe, ki niso zavezani za DDV (ustanove, združenja, ki niso zavezana za DDV), na podlagi katerega zaprosijo za davčno številko v skladu z ministrskim odlokom (D.M.)

en	Regional, provincial, and municipal companies and their
sl	Deželne, pokrajinske in obcinske družbe ter njihove

en	TOTALS Algebraic sum of lines from VG51 to VG60
sl	TOTALI Somma algebrica dei righi da VG51 a VG60 - SKUPAJAlgebrica vsota vrstic VG51 do VG60

en	(*) The parts in italics refer only to controlling or controlled companies who have opted for the group VAT payment procedure as per article 73 last paragraph
sl	(*) Kar je v poševnem tisku, se nanaša samo na kontrolne in kontrolirane družbe, ki pristopajo k postopku izplačila DDV skupine v skladu z zadnjim odstavkom 73. člena.

en	In case of more activities, please indicate the main activity
sl	V primeru več dejavnosti navedite pretežno izvajano dejavnost

en	PARTS VJ-VH-VK TAX ON CERTAIN TYPES OF OPERATIONS, PERIODIC PAYMENTS, CONTROLLING AND CONTROLLED COMPANIES
sl	PREGLEDNICAVJ-VH-VK DAVEK ZAPOSEBNE VRSTE POSLOV, OBDOBNA IZPLAČILA, KONTROLNE IN KONTROLIRANE DRUŽBE

en	Line VL23 indicate the total amount of interest owed, by taxpayers paying quarterly, in relation to the first three periodic payments, even if this does not coincide exactly with the amount of interest actually paid.
sl	V vrstico VL23 se navede skupni znesek obresti, ki jih četrtletni zavezanci dolgujejo za prva tri obdobna plačila, čeprav se ne ujemajo točno z zneskom obresti, ki so bile dejansko plačane.

en	WEBSITE URL: if the Internet is used to process electronic transactions, within the scope of good and service trading, digital content distribution, financial and stock market operations, tendering and any other e-commerce proceeding, please specify the Website URL.
sl	NASLOV SPLETNE STRANI: v primeru uporabe internet mreže za elektronsko trženje dobrin in storitev, distribucijo digitalnih vsebin, izvajanje financnih in borznih transakcij, javnih razpisov in katerega koli drugega trgovinskega postopka, je treba navesti naslov spletne strani (WEB).

en	If this form is submitted through a delegate, all sections of this part must be filled in and signed by the delegating party (the applicant or the representative for non-natural persons).
sl	Če obrazec predloži pooblaščenec, mora biti ta razpredelnica izpolnjena v vseh poljih, pooblaščenec pa mora vlogo podpisati (vlagatelj ali njegov zastopnik, če subjekt ni fizična oseba).

en	controlling companies in a VAT group, the amount resulting from the difference between the VAT input tax indicated
sl	matične družbe skupin DDV znesek izhaja iz razlike med dobropisom DDV, navedenim

en	Please fill out if the entity carries out e-commerce activities.
sl	Razdelek je treba izpolniti v primeru, da subjekt opravlja dejavnost elektronskega trgovanja.

en	VP3 Total passive operations (without VAT)
sl	vP3 totale operazioni passive (al netto dell'IVa) Skupaj pasivni posli (brez DDV)

en	The Ministry of the Economy and Finance and the Revenue Agency inform you, on their behalf and on behalf of other persons obliged to do so, that in this form there is personal data that will be processed by the Ministry of the Economy and Finance and the Revenue Agency to allocate the tax code, obtain changes to personal and address details, obtain information on deceased persons, and send the tax code card or a duplicate of the national health system card.
sl	Ministrstvo za gospodarstvo in finance ter Agencija za prihodke vas želita obvestiti, tudi v imenu drugih subjektov, ki so k temu obvezani, da obrazec vsebuje več vrst osebnih podatkov, ki jih bosta Ministrstvo za gospodarstvo in finance ter Agencija za prihodke obdelala za namen dodelitve davčne številke, pridobitve obvestila o spremembi osebnih podatkov ali podatkov o prebivališču, pridobitve informacij o smrti, pošiljanja izkaznice z davčno številko ali dvojnika kartice zdravstvenega zavarovanja.

en	• from 6031 to 6033 for quarterly payments and 6034 for the fourth-quarter payment made by taxpayers as referred to in art. 73, paragraph 1, letter e) and article 74 paragraph 4;
sl	• od 6031 do 6033 zza četrtletna plačila in 6034 za plačilo četrtega četrtletja, ki jih izvedejo zavezanci v skladu s črko e) 1. odstavka 73. člena in 4. odstavkom 74. člena;

en	In this section, indicate: - line VS20, field 1 contains the total refund requested for subjects in possession of the necessary legal requirements,
sl	V tem razdelku se navede: - v vrstico VS20, polje 1 skupni znesek, ki se zahteva za letno povračilo za subjekte, ki

en	The line must also indicate the purchases of the pallets recovered for use cycles following the first one, and the performance of services dependent upon works contracts, procurement contracts and the like, that have the purpose of processing non-ferrous scrap.
sl	V vrstici je potrebno navesti tudi nakup palet, pridobljenih iz ciklov uporabe, ki sledijo prvemu in storitve, vezane na pogodbe o delu, javne natečaje in podobno, ki se nanašajo na predelavo nekovinskih odpadnih snovi.

en	• the tax code of the financial operator issued by the Italian financial Administration (co
sl	• davčna številka finančnega operaterja, ki jo je določila Italijanska davčna uprava (stol

en	CEILING AVAILABLE AS OF 01 JANUARY 2018 Method adopted for the calculation of the ceiling during 2018
sl	Metodo adottato per la determinazione del plafond per il 2014 Metoda za določanje zgornje meje za leto 2014

en	Consortia with legal entity 8.
sl	Konzorciji pravne osebe 8.

en	persons or their VAT numbers in case the assignors or transferors are independent entrepreneurs.
sl	fizičnih oseb) ali identifikacijske številke za DDV, če so odstopitelji ali darovalci samostojni podjetniki.

en	Further, the refund is due not only for the purchase and import of depreciable goods, but also for the purchase of same in the execution of procurement contracts or leasing agreements (see Circular letter no. 2/1990 and resolution no. 392/2007).
sl	Povračilo pripada ne samo za nakupe amortizacijskih sredstev, ampak tudi za nakup slednjih pri izvajanju pogodb o podizvajanju (okrožnica št. 2/1990 in sklep št. 392/2007).

en	municipalities listed in Annexes 1 (IT), 2 (IT) and 2-bis (IT) to Decree Law No 189/2016.
sl	je navedeno v prilogah 1, 2 in 2-bis zakonskega odloka št. 189 z dne 17. oktobra 2016;

en	In addition a distinct field must be completed with the tax code of the auditing company, taking care to indicate the code 3 in the Subject box without completing the signature field; - in the Subject box, the code 4 by the board of statutory auditors, for each member.
sl	Poleg tega je treba v ločeno polje navesti davčno številko revizijske družbe, s tem, da se poskrbi, da se v okence Subjekt vnese šifra 3 brez podpisa; - nadzorni odbor v okence Subjekt za vsakega člana, šifro 4.

en	MUNICIPALITY: in the case of an overseas address, indicate the country.
sl	OBČINA: v primeru naslova v tujini navedite državo.

en	credit surplus set off with the debits transferred by the other group companies must be indicated.
sl	kompenzirani presežek terjatve z obveznostmi prenesenimi od drugih družb skupine.

en	Furthermore, for each filled in form, the boxes (at the bottom of Part VL) concerning the filled in parts must be crossed.
sl	Za vsak izpolnjeni obrazec je potrebno prečrtati okenca (na koncu razpredelnice VL), ki se nanašajo na izpolnjene razpredelnice.

en	2000, n. 267 (Consolidate Act regarding the regulation of local authorities) 51.
sl	267 z dne 18. avgusta 2000 (prečiščeno besedilo zakonov o ureditvi lokalnih ustanov) 51.

en	It is pointed out that article 13 of
sl	Gre poudariti da v skladu s 6. členom od

en	The percentage of deduction is given by the ratio between the total amount of operations carried out during the year which may be deducted (including both taxable operations and operations referred to in article 19, paragraph 3, integrated with taxable operations for the purpose of deduction) and the same amount increased by exempt operations carried out during the same year.
sl	Odstotek odbitka je dan v razmerju med vrednostjo poslov, ki dajejo pravico do odbitka, opravljenih v letu (vključno z obdavčenimi posli v skladu s 3. odstavkom 19. člena, obdavčeni posli v namene odbitka), in isto vrednostjo, povečano z davka oproščenimi posli v istem letu.

en	Clarifications are provided for determining which operations are to be indicated in line VE30, field
sl	Podajajo se pojasnila za določanje poslov, ki se navedejo v vrstico VE30:

en	The undersigned does hereby declare, pursuant to article 47 of the Decree of the President of the Republic no. 445 of 28 December 2000, that it is not among the companies and non-operative entities pursuant to article 30 of law no. 724 of 23 December 1994, and declares it is aware of the responsibilities - including those under criminal law - resulting from untruthful statements, as provided for by article 76 of the Decree of the President of the Republic no. 445 of 28 December 2000.
sl	Il sottoscritto dichiara, ai sensi dell'articolo 47 del decreto del Presidente della Repubblica 28 dicembre 2000, n. 445, di non rientrare tra le società e gli enti non operativi di cui all'articolo 30 della legge 23 dicembre1994, n. 724 e dichiara di essere consapevole delle responsabilità anche penali derivanti dal rilascio di dichiarazioni mendaci, previste dall'articolo 76 del decreto del Presidente della Repubblica 28 Dicembre 2000, n. 445.

en	On disposal, Paragraph 4 of Article 32 of Decree-Law 78 of 2010 assimilates the shares in excess of 5% of the fund's assets to qualified shareholdings in companies and business entities listed in Article 5 of the TUIR.
sl	Poleg tega so v skladu s 4. odstavkom 32. člena uredbe z zakonsko močjo št. 78 z dne 31. maja 2010 prodaje delnic nepremičninskih skladov, ki vsebujejo več kot 5 odstotkov sredstev sklada, obravnavane kot prodaja kvalificiranih deležev v podjetjih in poslovnih subjektih v skladu s 5. členom TUIR.

en	Other organizations of people or assets 44.
sl	Druge organizacije oseb in sredstev 44.

en	A Units for use as dwelling or similar
sl	SKUPINA A - NEPREMIČNINE ZA BIVALNO UPORABO ALI PODOBNO

en	no. 633 dated 1972.
sl	št. 633, z leta 1972.

en	VAT refund.
sl	izplačanih povračil.

en	of which credit refund requested in previous years included in deduction following denial of the office (*)
sl	di cui credito richiesto a rimborso in anni precedenti computabile in detrazione a seguito di diniego dell'ufficio (*) od tega dobropis, za katerega je bilo v preteklih letih zahtevano povračilo, ki se odšteje kot posledica zavrnitve s strani urada (*)

en	Line VL39 indicate the total input VAT resulting from line VL33.
sl	V vrstici VL39 se navede celotno terjatev DDV, ki izhaja iz vrstice VL33.

en	PART AF Sez.
sl	I ed alla sez.

en	2010 deductible surplus including it in deduction the following year 2011 deductible surplus including it in deduction the following year
sl	Eccedenza detraibile del 2010 computata in detrazione nell'anno successivo Odbitni presežek za leto 2010, obračunan kot odbitek v naslednjem letu

en	bis for connected agricultural activities.
sl	členom za povezane kmetijske dejavnosti.

en	Bankruptcy during the 2011 tax period
sl	PERIODO D'IMPOSTA 2011 DAVČNO OBDOBJE 2011

en	Receipt of other telematic communications
sl	Ricezione altre comunicazioni telematiche Sprejem drugih elektronskih obvestil

en	TERM FOR APPROVAL OF BUDGET AND STATEMENT
sl	b) pravni ali statutni rok za odobritev proračuna

en	They are:
sl	To so:

en	The deduction is also within the taxpayer's right when the building represents the main residence only of his/her family members.
sl	Zmanjšanje pripada davčnemu zavezancu tudi, če nepremičninska enota predstavlja glavno bivališče samo za njegove družinske člane, ki v njej živijo.

en	interests paid for agricultural loans and mortgages;
sl	Interessi per prestiti o mutui agrari Obresti od kmetijskih posojil

en	DATA RELATING TO THE ACTIVITY ACTIVE AND PASSIVE OPERATIONS PAYMENT OF TAX
sl	PREGLEDNICAAF PODATKI V ZVEZI Z DEJAVNOSTJO AKTIVNE IN PASIVNE OPERACIJE IZPLAČILO DAVKA

en	• considerations for intra-community purchases made without payment of tax, using the ceiling in accordance with article 8, 8-bis and 9, referred to by paragraph 1 of article 42 of Decree Law 331/1993;
sl	• protivrednosti za nakupe znotraj EU, ki so bili izvedeni brez plačila davka, z uporabo plafona, v skladu s členi 8, 8-bis in 9, ki jih navaja 1. odstavek 42. člena zakonodajnega odloka 331/1993;

en	gate must produce his/her own identification document and a copy of the applicant's identification document (or of the representative if the applicant is a non-natural person).
sl	Ta pooblaščena oseba mora pokazati svoj osebni dokument in kopijo osebnega dokumenta osebe, za katero podaja zahtevo (ali njenega zastopnika, če vlagatelj ni fizična oseba).

en	offices of the revenue agency.
sl	ali urada Agencije za prihodke.

en	donations for cultural and artistic activities;
sl	26 Prostovoljni prispevki za kulturne in umetniške dejavnosti

en	Art. 2-bis of decree law no. 203 of 30 September 2005 governs the procedures for implementing art. 6, paragraph 5, of the taxpayer's Statute law no. 212 of 27 July 2000) based on which the financial administration asks the taxpayer to provide the necessary clarifications should the check of the declarations, carried out pursuant to articles 36-bis del Decree of the President of the Republic no. 600 of 1973 and 54-bis of the Decree of the President of the Republic no. 633 of 1972, give rise to a tax to be paid, or to a lower refund.
sl	2. člen zakonske uredbe št. 203 z dne 30. septembra 2005 ureja načine izvajanja 5. odstavka, 6. člena Statuta davčnega zavezanca (zakon št. 212 z dne 27. julija 2000), na podlagi katerega finančna uprava pozove davčnega zavezanca k posredovanju pojasnil, če iz pregleda napovedi, opravljenega skladno s členom 36-bis odloka predsednika republike (D.P.R.) št. 600 iz leta 1973 in člena 54-bis D.P.R. št. 633 iz leta 1972, izhaja davek, ki ga je treba plačati, ali manjše povračilo.

en	• the total amount of special tax credits used during the year in which the bankruptcy pro
sl	• celoten znesek posameznih davčnih dobropisov, uporabljenih v letu odprtja postopka

en	• tax credit utilized during the opening of the year of insolvency proceedings, conceded by savings management companies as mentioned in Art. 8, Law Decree 351 of 2001.
sl	• dobropise, uporabljene v letu odprtja postopka plačilne nesposobnosti, odstopljene s strani družb za upravljanje s prihranki, skladno z 8. členom uredbe z zakonsko močjo št. 351 iz leta 2001.

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

en	Individuals must indicate: surname, name, gender, date of birth, municipality of birth and the initials of the province.
sl	Poleg tega se mora navesti priimek, ime, spol, datum rojstva, občina rojstva in kratica pokrajine.

en	• payments made by urban public transport operators (article 74, paragraph 1, letter e)
sl	• povračila, ki jih izplačajo izvajalci dejavnosti mestnega javnega prevoza oseb (čl. 74, 1. odstavek, črka.

en	1 | FOREWORD: EARTHQUAKE, AN ORDINARY EMERGENCY
sl	stato di emergenza - izredno stanje

en	In case of more than two decimal numbers, the second decimal number must be rounded off according to the following criteria: if the third decimal number is equal to or higher than 5, the figure is rounded up; if the third number is lower than 5, the figure is rounded down (e.g. euro 52.752 is rounded down to 52.75; 52.755 is rounded up to 52.76; 52.758 is rounded up to 52.76).
sl	V primeru če je več decimalk, se zaokroži druga decimalka po naslednjem kriteriju: če je tretja številka enaka ali večja od 5 se zaokroži navzgor; če pa je manjša od 5, pa navzdol (npr. 52,752 evrov je zaokroženo 52,75; 52,755 evrov je zaokroženo 52,76 evrov; 52,758 evrov je zaokroženo 52,76 evrov).

en	Purchases by public administrations, holders of VAT registration, pursuant to art. 17-ter
sl	17-ter Nakupi javnih uprav, imetnikov identifikacijske številke za DDV, v skladu s členom 17-ter

en	1) Incorporation of a controlling company If the company external to the group does not meet the requirements for control set by art. 73 with respect to the incorporated controlling company, the following hypotheses can alternatively occur: - the procedure for the payment of group VAT is interrupted, consequently the incorporating company shall file two returns: one concerning its own business performed throughout the entire year and one on behalf of the ex controlling incorporated company.
sl	Če družba zunaj skupine nima kontrolnih možnosti, ki jih predvideva 73. člen do kontrolne pripojene družbe se lahko izkaže naslednje: - postopek plačila DDV skupine se prekine, posledično predloži pripojitvena družba dve napovedi, eno za svojo dejavnost, ki se je opravljala skozi celo leto in eno za račun pripojene družbe, ki je bila kontrolna družba.

en	Therefore, this box may be completed only if the Revenue Agency communicates (for example by means of a circular letter, resolution or press release) a specific code to use in order to indicate the particular situation.
sl	Zato se lahko to okence izpolni samo, če je finančna uprava sporočila (na primer z okrožnico, sklepom ali tiskovnim obvestilom) specifično šifro, ki jo je treba uporabiti za označitev posebne situacije.

en	Purchases of goods from operators of the Republic of San Marino Periodic payments and amounts payable on account
sl	Acquisti da operatori della Repubblica di San Marino - Nakupi od operaterjev v Republiki San Marino Versamenti periodici e acconto dovuti - Obdobna izplačila in akontacije

en	Exercised activity and venue of exercise.
sl	Dejavnost in kraj izvajanja dejavnosti.

en	Periodic and supplementary payments made
sl	Versamenti periodici e integrativi effettuati - Izvedena obdobna in dopolnilna vplačila

en	VG31 Cross the box if the taxable operations are occasional and
sl	VG31 Se le operazioni imponibili sono occasionali barrare la casella - Če so obdavčeni posli priložnostni označite kvadratek e - in

en	Other types of applications on behalf of a third party
sl	Druge vrste zahtev za tretjo osebo

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

en	The front cover consists of 2 sides: - the first side contains information regarding the use of personal data; - the second side must report the taxpayer's tax code, in the upper part of the form, the taxpayer and declarant's details, the signature of the declaration, the commitment to electronic filing, details regarding the stamp of approval and the signature of the auditing body.
sl	Naslovna stran je sestavljena iz 2 strani: - prva stran vsebuje informacije o obdelavi osebnih podatkov; - druga stran zahteva navedbo davčne številke zavezanca na zgornjem delu obrazca, matične podatke zavezanca in prijavitelja, podpis napovedi, obveznost elektronske predložitev, podatke ustreznosti, podpis nadzornega organa.

en	OPERAZIONI INTRACOMUNITARIE - TRANSACTIONS WITHIN THE EU
sl	oPerazioni intracomunitarie/Posli V oKViru eVroPsKe sKuPnosti

en	In this part, please provide any other possible tax codes previously allocated, which are linked to the tax code for the correct personal details.
sl	V tej razpredelnici je potrebno navesti morebitne druge davčne številke, ki so bile predhodno dodeljene, za namen povezave z davčno številko, ki ustreza pravilnim osebnim podatkom iz registra prebivalcev.

en	Real estate properties that are not used as main residence.
sl	‘1' nepremičnina uporabljena kot glavno bivališče.

en	If the application is for a tax code (PART A, SECTION II, application type "1"), the applicant type code should also be indicated in the appropriate space, choosing the most appropriate description from the list in the following table:
sl	Le v primeru zahteve za dodelitev davčne številke (RAZPREDELNICA A, ODDELEK II, vrsta zahtevka "1") je potrebno v ustreznem polju navesti še šifro vrste vlagatelja, ki kar najbolj ustreza primeru in jo je mogoče razbrati iz naslednje tabele:

en	Hence, this section shall only be filled out by the non-resident entities, who shall specify the Headquarters of their stable company in Italy, that is, the domicile for tax purposes of the tax representative appointed by the government.
sl	Ta razdelek morajo torej izpolniti samo nerezidenti s sedežem v tujini, ki morajo navesti sedež stalne organizacije v Italiji oz. davčni domicil davčnega zastopnika, ki so ga imenovali v Italiji.

en	It is pointed out that the relative amount is added to the other non-taxable operations carried out towards the request for a refund (line VX4, field 3, code 3); - in line 11 indicate the amount of the deductible costs, obtained by adding the sum of the costs relating to trips undertaken wholly
sl	Opozoriti je treba, da se ta znesek upošteva pri drugih izvršenih neobdavčljivih transakcijah za namen morebitne zahteve za povračilo (vrstica VX4, polje 3, šifra 3); - v vrstico 11 vnesite znesek odbitnih stroškov, ki izhajajo iz zneska stroškov za potovanja v celoti iz

en	In this case, you may have:
sl	V tem primeru morate:

en	Therefore, with regard to purchases made in previous years but registered in the year to which the annual return refers, if the percentage of deduction applicable in the year in which the right to deduction arose differs from the percentage of deduction applicable in 2011, it becomes necessary to calculate the admissible deductible tax for both years of reference.
sl	Glede nakupov, izvedenih v predhodnih letih,, vendar registriranih v letu, na katero se nanaša letna napoved, če je bil odstotek odbitka, ki se uporablja v letu nastanka pravice do odbitka, drugačen od tistega za leto 2012, je potrebno izračunati odbitni davek za obe referenčni leti.

en	The Decree of the President of the Republic no. 322 of 22 July 1998, does not provide for a deadline for delivering the declaration to the intermediaries, who shall then see to electronic transmission, but solely establishes the deadline by which the declarations must be submitted to the Italian Revenue Agency electronically.
sl	Odlok predsednika republike št. 322 z 1998 ne predvideva roka za predložitev napovedi posrednikom, ki morajo potem poskrbeti za elektronski prenos, ampak se določi samo rok, do katerega morajo biti napovedi elektronsko predložene Agenciji za Prihodke.

en	Foreign state (reserved for overseas residents)
sl	Stato estero (riservato ai residenti all'estero) - Tuja država (velja za rezidente v tujini)

en	4 Liquidator Commissioner (Compulsory Liquidation or Insolvency) 5 Judicial guardian (judicial guard), or judicial administrator representing the seized property, or ju
sl	4 Likvidacijski upravitelj (prisilna administrativna ali izredna poravnava) 5 Sodni varuh (sodno varstvo) ali sodni upravitelj kot zastopnik zaseženih predmetov ali sodni

en	As for point 3), the professional who issues the endorsement of conformity is deemed "linked" to the subject performing the electronic submission of the declaration, when the latter is: 1) the simple association or partnership established by physical persons with the purpose of jointly performing arts and professions, in which, at least half of the partners includes the subjects under art. 3, paragraph 3, let.
sl	V zvezi s točko 3), izvedenec, ki izda žig skladnosti je "povezan" s subjektom, poverjenim za telematsko pošiljanje prijave, kadar je ta subjekt poistoveten z: 1) združenjem ali navadno družbo fizičnih oseb za družbeno opravljanje obrti in poklica, v katerem je vsaj polovica sodelavcev ali članov sestavljena iz subjektov, kakor jih navaja 3. člen, 3. odstavek, črki a) in b) O.P.R.

en	(column 1) or, if this is not available, the foreign tax identification code (column 2);
sl	(stolpec 1) ali če ta ne obstaja, tuja davčna identifikacijska številka (stolpec 2);

en	- box 2 must be crossed by taxpayers who carry out essentially exempt operations and who in conducting such activities have only occasionally carried out taxable operations.
sl	- kvadratek 2 mora biti označen s strani subjektov, ki opravljajo samo neobdavčene dejavnosti in pri opravljanju tovrstnih dejavnosti izvajajo samo občasno obdavčljive posle.

en	The first is in terms of letter d), paragraph three of article 19 referred to above, wherein it is stated that the rule of non-deductibility, envisaged as a general principle in relation to the fulfilment of transactions that are exempt or in any event not taxable, does not operate in relation to the "transfers of gold referred to in article 10, no. 11), carried out by subjects who produce investment gold or who transform gold into investment gold".
sl	Prvo se nahaja v tretjem odstavku, črka d) navedenega 19. člena, v katerem se razpolaga s pravilom neodbitka, ki ga predvideva kot glavno načelo pri izvajanju neobdavčenih poslov ali nepodvrženih davku, ne deluje glede na "cesije zlata v skladu z 10. členom, št. 11) ki jih izvajajo subjekti, ki proizvajajo investicijsko zlato ali preoblikujejo zlato v investicijsko zlato".

en	REQUEST FOR ALLOCATION OF TAX CODE, COMMUNICATION OF CHANGE OF DETAILS, COMPLETED MERGER, CONCENTRATION, TRANSFORMATION, CESSATION
sl	PROŠNJAZADODELITEV DAVČNE ŠTEVILKE, SPOROČANJE SPREMEMBE PODATKOV, O SPOJITVI, KONCENTRACIJI, PREOBLIKOVANJU IN UGASNITVI

en	This amount must be indicated in line VX2 or in the corresponding line of section III of part RX for those presenting the UNICO returns.
sl	Ta znesek mora biti naveden v vrstici VX2 ali v ustrezni vrstici preglednice RX za subjekte, ki predložijo obrazec UNICO.

en	• field 2, cost of non-depreciable operating assets, calculating:
sl	polje 2, strošek neamortizacijskih osnovnih sredstev, s tem, da se obračuna:

en	EXTRAORDINARY OPERATIONS - SUBJECTIVE SUBSTANTIAL TRANFORMATIONS AND RENTAL COMPANIES ACQUISITIONS WITH CEILING TRANSFER
sl	IZREDNI DOGODKI - BISTVENE SUBJEKTIVNE SPREMEMBE IN ZAKUP PODJETJA S PRENOSOM PLAFONAOND

en	OF WHICH TO BE PAID USING SIMPLIFIED PROCEDURE
sl	di cui da liquidare mediante procedura semplificata od tega za plačilo po poenostavljenem postopku

en	The box shall also be ticked in the event of data variation as a consequence of a company merger, division, inheritance, conferment, etc.
sl	Poleg tega je treba okence oznaciti tudi v primeru spremembe podatkov kot posledica spojitve, razcepitve, dedišcine, oddaje, itd..

en	tax deduction is not permitted.
sl	ker ni dovoljen odbitek DDV;

en	In that case, such entity shall present its own declaration by filling out section 2.
sl	V slednjem primeru mora subjekt predložiti svojo prijavo, s tem da izpolni 2. razdelek.

en	The taxpayers who choose to file their form directly must use:
sl	Subjekti, ki izberejo neposredni prenos obrazca,morajo obvezno uporabiti:

en	- PART VH - VARIATION OF PERIODIC COMMUNICATION
sl	- RAZPREDELNICA VH - SPREMEMBE OBDOBNIH POROČIL

en	To complete this line, taxpayers who adopt special regimes to determine the tax are referred to the instructions on page 8.
sl	Za izpolnitev pričujoče vrstice s strani zavezancev, ki uporabljajo posebne režime določitve davka, preglejte navodila iz strani.

en	The form may be submitted to any Revenue Agency office, in person or through a delegate.
sl	Obrazec lahko predložite v vsakem uradu Agencije za prihodke, tudi prek pooblaščenca.

en	If this is not known, the declaration must be submitted to Rome Provincial Directorate II - Ufficio Territoriale ROMA 6 - EUR TORRINO, in Via Canton 20 - CAP 00144 Rome.
sl	Če pokojnik, ki je imel bivališče v tujini, ni nikoli imel bivališča v Italiji, je pristojni urad za obdelavo teritorialni urad v Rimu 6 EUR - Torrino, Via Canton, 20 - 00144 Roma v Pokrajinski direkciji II v Rimu.

en	Some examples: - the address VIA PARIGI 51/B - FRAZ.
sl	Nekateri primeri: -naslov VIA PARIGI 51/B - VAS PRATOLUNGO se navede po naslednjem vzorcu: tip ULICA, na

en	The data will be handled primarily by means of computerized and logics which fully comply with the aims to be pursued.
sl	Podatki se bodo obravnavali predvsem s pomočjo računalniške obdelave in na načine, ki so popolnoma v skladu z zastavljenimi cilji.

en	Taxpayers who make quarterly payments as provided for by articles 73, paragraph 1, letter e) and 74, paragraph 4, relative to four calendar year quarters, must indicate the data regarding their periodic payments alongside lines VH3, VH6, VH9 and VH12 (the latter with reference to the last calendar quarter).
sl	Zavezanci, ki izvajajo četrtletno izplačilo v skladu s črko e) prvega odst. 73. člena in 4. odstavkom 74. člena za štiri koledarska četrtletja, navedejo podatke svojih obdobnih plačil, ki se ujemajo z vrsticami VH3, VH6, VH9 in VH12 (z navezavo na zadnje koledarsko četrtletje).

en	However, they are not subject to taxation in Italy if the taxpayer has the nationality of another State in which they reside.
sl	Vendar pa te pokojnine niso obdavčene v Italiji, če je davčni zavezanec državljan tuje države, v kateri ima stalno prebivališče.

en	This sending method must also be used if the subject chooses to submit the form electronically even if not obliged to do so.
sl	Ta način prenosa se uporablja tudi v primeru, ko subjekt izbere in predloži obrazec elektronsko, čeprav ni bil obvezan.

en	INHERITANCE: the box shall be ticked by the successors of the deceased person by specifying the deceased person's VAT number in the relevant fields.
sl	1e DEDIŠCINA: okence morajo prekrižati dedici pokojnega subjekta in navesti v ustrezna polja številko DDV pokojnika.

en	Private pensions received by residents of Belgium are not taxed in Italy .
sl	Zasebne pokojnine, ki jih prejemajo osebe s stalnim prebivališčem v Belgiji, niso obdavčene v Italiji.

en	Applicant's signature (or individual authorized to sign for the applicant)
sl	PODPIS ZAVEZANCA (ali predložitelja v imenu trudih)

en	Five scenarios emerge:
sl	Preglednica VO zajema pet razdelkov:

en	Personal data will not be disclosed, however, if necessary, they may be disclosed: - to parties to whom data shall be communicated in compliance with a legal obligation, a regulation or with community legislation, or to comply with an order of the Judicial Authority; - to parties appointed by the Data Controller, as managers, or to persons authorised to process personal data who operate under the direct authority of the data owner or controller; - to any other third parties, when specifically provided for by law, or if the communication is necessary for the protection of the Agency in court, in compliance with the current provisions on the protection of personal data.
sl	Vaši osebni podatki ne bodo razširjeni, vendar bodo sporočeni, če je to potrebno: - subjektom, katerim je treba te podatke poslati za zadoščanje obveznosti, ki jo predvideva zakon, pravilnik ali normativa evropske skupnosti oziroma za to, da se zadosti zahtevi sodišča; - subjektom, ki jih za odgovorne osebe določi upravljalec podatkov oziroma osebam, ki so poverjene za obdelavo osebnih podatkov, ki delujejo pod neposrednim nadzorom upravitelja podatkov ali odgovornih oseb; - morebitnim tretjim osebam v primerih, ki jih izrecno predvideva zakon oziroma tudi, če je posredovanje podatkov nujno za zaščito finančne uprave na sodišču, v skladu z veljavnimi predpisi o zaščiti osebnih podatkov.

en	Moreover, as per Art. 17, Paragraph 3, tax representation and direct identification institutions are alternatives.
sl	V skladu s 17. členom , drugi odstavek, ustanove davčnega zastopstva in neposredna identifikacija so alternativne.

en	It is important to stress that the first two decimal numbers must be written even if equal to zero, for example when the amount is expressed in units of euro (e.g. amount due equal to 52 euro, it must be written 52.00).
sl	Znova opozarjamo, da je potrebno prvi dve decimalki vedno navesti, četudi sta enaki nič, kot velja za primer, ko je znesek naveden v evrih (npr. znesek plačila v višini 52 evrov se navede v obliki 52,00).

en	Personal data will also be processed with automated tools for the time strictly necessary to achieve the purposes for which they were collected.
sl	I dati personali saranno trattati anche con strumenti automatizzati per il tempo strettamente necessario a conseguire gli scopi per cui sono stati raccolti.

en	In order to obtain authorisation to use the Entratel online service it is necessary to: 1. apply for pre-registration for the service using the specific option in the section entitled "If you have not yet registered for the service ..." at http://telematici.agenziaentrate.gov.it; 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 and submit it within 30 days of receiving the aforementioned pre-registration code to one of the Revenue Agency's Offices in the region of the applicant's own tax domicile, enclosing the abovementioned printed copy and all other necessary documentation.
sl	Za doseganje usposobitve elektronske storitve Entratel je potrebno: 1. zahtevati predvpis za storitev preko posebne funkcije v razdelku "Če še nisi registriran za storitve…" spletne strani http://telematici.agenziaentrate.gov.it; 2. tiskati vpis s funkcijo "Tiskanje priloge za urad"; 3. izpolniti prošnjo za habilitiranje glede na vrsto uporabnika in jo predložiti v 30 dneh od prejema omenjene predhodno vpisne številke na Uradu Agencije za Prihodke določene pokrajine kjer ima prosilec davčni domicil s priloženim tiskom v skladu s predhodno točko k potrebni dokumentaciji.

en	(article 97, chapter 3).
sl	(10. člen, št. 19).

en	The difference between the VAT amount resulting from the register and that resulting from the calculation must be indicated in line VF23, with a plus (+) sign if the total tax resulting from the records is greater than the tax calculated, or with a minus (-) sign in the opposite case.
sl	Razlika med zneskom DDV, ki izhaja iz registra, in tistim, ki izhaja iz obračuna, se navede v vrstici VF23; pred zneskom stoji znak (+), če je celoten davek, ki izhaja iz registrov, večji od obračunanega davka, ali znak (-) v nasprotnem primeru.

en	Taxable transactions towards Vat subjects
sl	Obdavčeni posli do subjektov DDV

en	red as transactions within the State) and the transfers of goods not subject to VAT because they have a zero margin (on the assumption
sl	sle znotraj države) ter cesije sredstev, ki niso obdavčeni z DDV zaradi tega ,ker je njihova marža

en	vision company ceases to exist;
sl	oprostitev prenehajo obstajati.

en	Registration criteria of the deed of incorporation: please specify the registration criteria solely in the event the deed has already been registered without indicating the tax code (circular no. 251/E dated 1998).
sl	Osnovni podatki za vpis sestavnega akta v register: zavezanec mora navesti osnovne podatke za vpis v register le v posebnem primeru, ko se je vpisal v aktu, ne da bi navedel davcne številke (glej okrožnico št. 251/E iz leta 1998).

en	Certification of financial conditions and payment of contributions
sl	Potrdilo o premoženjskem stanju in plačilu prispevkov

en	In any moment, the person concerned may obtain confirmation of the existence of provided data and/or verify their use.
sl	Zainteresirana oseba ima pravico, v katerem koli trenutku, da pridobi potrdilo o obstoju posredovanih podatkov in/ali preveri njihovo uporabo.

en	VAT credit resulting from the first 3 quarters of 2018 set off in the F24 form
sl	Terjatev DDV, ki izhaja iz prvih 3 mesecev leta 2017, kompenzirana v obrazcu F24

en	With certain countries there are agreements for the avoidance of double taxation of income, according to which pensions coming from a foreign source are taxed differently, depending on whether they are state or private pensions.
sl	Z nekaterimi državami je Italija sklenila konvencijo o izogibanju dvojnega obdavčenja, v skladu s katero so pokojnine, izplačane osebam brez stalnega prebivališča v Italiji, obdavčene drugače glede na to, ali gre za javne ali za zasebne pokojnine.

en	6 Tax representative of a non-resident entity
sl	6 Davcni zastopnik subjekta brez stalnega bivališca;

en	VAT 2019 VAT RETURN FORMS FOR THE YEAR 2018
sl	DDV 2019 OBRAZCI ZA NAPOVED ZA DDV ZA LETO 2019

en	Please specify the tax code or codes of the depositories as well as the information on the venues to retain the bookkeeping.
sl	Navedite davčno številko ali davčne številke depozitarjev ter podatke, ki se nanašajo na kraje shranjevanja računovodskih izkazov.

en	Companies, organisations and bodies established abroad
sl	Družbe, organizacije in ustanove, ustanovljene v tujini, ki

en	Once this time limit has expired, interest on arrears will be payable in addition to fines.
sl	Po tem roku bodo uveljavljene poleg sankcij še zamudne obresti.

en	Performance of services rendered to community customers (Art. 7-ter)
sl	Storitve za naročnike v skupnosti (7-ter.

en	in the EU (line 1) and the EU portion of the considerations relative to mixed trips (line 8); - in line 10 indicate the amount of the considerations relative to trips carried out outside the EU, calculated by adding the amounts
sl	EU (vrstica 1) in plačila za mešana potovanja za del EU (vrstica 8); - v vrstico 10 vnesite znesek plačil za potovanja izvedena zunaj EU, ki se določi tako, da se sešteje

en	Extra payments due in compliance with sectorial studies for 2005 (taxable and tax)
sl	Večji zneski zaradi prilagajanja študije sektorja za leto 2007 (obdavčitev in davek)

en	Other entities and institutions recognized as legal entities 11.
sl	Druge ustanove in inštituti, ki so pravne osebe 11.

en	He also has the right to request, in the forms provided for by the law, the correction of inaccurate personal data and the integration of incomplete data and to exercise any other rights pursuant to articles 18 and 20 of the Regulation where applicable.These rights may be exercised by submitting a request to: Revenue Agency, 106, Via Giorgione - 00147e-mail: entrate.updp@agenziaentrate.it.
sl	Poleg tega ima pravico zahtevati, v oblikah, ki jih predvideva zakonodaja, popravke netočnih osebnih podatkov in dopolnilo nepopolnih podatkov ter da uveljavi vse ostale pravice v skladu z 18. in 20. členom Pravilnika, kjer se ta lahko uveljavljata.Te pravice lahko uveljavlja tako, da naslovi zahtevo na finančno upravo: Agenzia delle Entrate, ul.

en	Tax for the operations pursuant to art. 17-ter
sl	Davek na postopke, določene v členu 17-ter

en	It is pointed out that several changes which occurred on the same date may be communicated with a single form.
sl	Poudarjamo, da je z enim samim obrazcem možno sporočiti več sprememb, ki so nastale na isti datum.

en	in the case of participation in a merger operation, indicate in the fields provided the tax codes (if allocated) of all participating subjects, and, in the section provided, details regarding the subject that has not ceased to exist, i.e. the subject resulting from the merger operation.
sl	v primeru udeleženosti v poslu spojitve navedite davčne številke v ustrezna polja (če so bile dodeljene) vseh udeleženih subjektov ter navedite v ustrezni razdelek podatke subjekta, ki nima prekinjene dejavnosti ali izhaja iz posla združitve.

en	In the event that the request is lacking the above data, other than those related to the identification of the applicant and the accurate description of the case, the Office gives the taxpayer the opportunity to correct those deficiencies.
sl	Ker gre za novost, bo v primeru, da v prošnji zgoraj navedeni potrebni podatki manjkajo, so različni od zahtevanih za identifikacijo prosilca in za natančni opis primera, urad povabil davčnega zavezanca, naj v roku 30 dni poskrbi za ustrezno dopolnitev prošnje z manjkajočimi informacijami.

en	The tax return must always be signed, under penalty of invalidity, which can always be rectified by the taxpayer within 30 days of receiving the request from the competent Office of the Revenue Agency.
sl	Davčna napoved podpiše davčni zavezanec, da bi se izognili neveljavnosti, ki se lahko sanira, če je subjekt, ki mora podpisati za to poskrbi v roku 30 dni od prejema vabila pristojnega urada Agencije za Prihodke.

en	that the costs, calculated for each transaction, are equal to or greater than the sale consideration); - in line 2 indicate the gross margins relative to taxable transactions.
sl	meru, ko so stroški, obračunani za vsak posel, enaki ali večji od zneska od prodaje); - v vrstico 2 se navede bruto marža za obdavčene posle.

en	NOTE: in the variation declaration, only the modified data shall be specified in the appropriate fields, whereas the unchanged data shall be omitted, except from the data required in parts B and C about the taxable person.
sl	OPOZORILO: v primeru prijave spremembe podatkov je treba navesti v ustrezna polja samo spremenjene podatke, ne pa tiste, ki so ostali nespremenjeni, razen podatkov, ki jih tabela B navaja glede davcnega subjekta.

en	• persons referred to in article 74 of Presidential Decree No. 917 of the 22nd of December 1986, namely: - state entities and administrations; - municipalities, consortiums between local authorities, the associations and entities that manage state properties, the consortiums of communes in mountain areas, the provinces and the regions; - the public authorities that perform state, social security, welfare and health functions, including the local health organisations.
sl	št. 917, z dne 22. decembra 1986, in sicer: - državni organi in uprave; - občine, konzorciji v krajevnih skupnostih, društva in ustanove, ki upravljajo državne posesti, gorske skupnosti, pokrajine in dežele; - javne ustanove, ki imajo državne funkcije, funkcije socialnega in zdravstvenega varstva, vključno s krajevnimi zdravstvenimi ustanovami;

en	UN (2012).
sl	UNICO 2012)

en	However, they are not subject to taxation in Italy if the taxpayer has French nationality and not Italian nationality.
sl	Vendar pa te pokojnine niso obdavčene v Italiji, če je davčni zavezanec francoski državljan, ni pa italijanski.

en	lumn 1) or, if this is not available, the foreign tax identification code (column 2);
sl	pec 1) ali če ta ne obstaja, tuja davčna identifikacijska številka (stolpec 2);

en	GENERAL TABLE OF APPOINTMENT CODES
sl	SPLOŠNA TABELA S ŠIFRAMI FUNKCIJ

en	UN (2015).
sl	št. 90/2015).

en	Normally, the refund is paid within three months from the application.
sl	člena za katere je predvideno prednostno izplačilo povračil v treh mesecih od podane zahteve.

en	• checking the data set out in the communication with other data in the possession of the Ministry of the Economy and Finance and the Revenue Agency;
sl	• preverjanjem in primerjanjem v prijavi navedenih podatkov z drugimi podatki, s katerimi razpolaga Ministrstvo za gospodarstvo in finance in Agencija za prihodke , ki jih po zakonu sporocijo druge javne osebe;

en	In fields 1 and 2 indicate, respectively, the taxable amount and tax applicable to these operations, which are already included in part VE.
sl	V polja 1 in 2 navedite davčno osnovo in davek za predhodne posle, ki so že zajeti v razpredelnico VE.

en	• by the assignee, if the extraordinary transaction or transformation entailed the assignment of the input or output VAT; this person will thus submit two separate communications in terms of the methods indicated in point 1).
sl	• odstopnik, če je izredni posel ali preoblikovanje povzročilo odstop terjatve ali dolga DDV; tak zavezanec bo torej predložil dve ločeni Obvestili na način, opisan v točki 1.

en	to be in possession of a certified electronic e-mail address (PEC).
sl	na naslov PEC (Certificirana elektronska pošta):

en	Purchases of goods from operators of the Republic of San Marino Periodic payments and due deposits
sl	Acquisti da operatori della Repubblica di San Marino - Nakupi od delavcev iz Republike San Marino Versamenti periodici e acconto dovuti - Obdobna izplačila in akontacije

en	PURCHASES AND IMPORTS WITHOUT THE APPLICATION OF VALUE ADDED TAX RELATING TO ALL ACTIVITIES CARRIED OUT
sl	LorE AGGiunto rELAtiVi A tuttE LE AttiVità EsErCitAtE nAKupi in uVozi BrEz uporABE DAVKA nA DoDAno VrEDnost, Ki sE nAnAŠAJo nA VsE izVAJAnE DEJAVnosti

en	In this case values are significantly higher.
sl	V tem primeru pa je vsekakor treba višino

en	The amount of this surplus cannot exceed the difference between the amount written in field 1 and the amount indicated in field 2 of line VX2.
sl	Višina tega presežka ne sme biti nad razliko med zneskom, navedenim v polju 1 in zneskom, navedenim v polju 2 vrstice VX2.

en	transactions carried out in the framework of relationships governed by international treaties and agreements
sl	Vrednostni papirji, ki jih izdajo mednarodne ustanove na podlagi mednarodnih sporazumov, ratificiranih

en	Users are also advised to consult the website at http://assistenza.finanze.it as well as www.agenziaentrate.gov.it and http://telematici.agenziaentrate.gov.it for information of a legislative or technical nature.
sl	Poleg tega svetujemo, da si ogledate internetno stran http://assistenza.finanze.it ter www.agenziaentrate.gov.it ali http://telematici.agenziaentrate.gov.it, za informacije tehnične in pravne narave.

en	It is possible to submit, at the same time or at different times, some declarations directly and others through the group companies or an intermediary.
sl	Lahko se istočasno ali v različnih trenutkih predloži nekatere napovedi neposredno, ali druge preko družb skupine ali preko posrednika.

en	dance with article 17, paragraph 6, letter a) (cp. Circular Letter no. 37 of December 29, 2006);
sl	črko a) 6. odstavka 17. člena (okrožnica št. 37 z dne 29. decembra 2006).

en	Table 8 MCA Valuation.
sl	• v stolpcu 8 znesek posla.

en	These subjects shall file the forms by using their own identification code, although the obligation to forward them is taken by the single participants on behalf of their own clients.
sl	Ti subjekti posredujejo obrazce tako, da uporabijo svojo šifro za autentikacijo, vendar obveznost posredovanja prevzamejo posamezni pristopniki do svojih strank.

en	of part A) to be used as a tax representative as per Art. 44, Paragraph 3, second sentence, of Law Decree No. 331/1993, including on behalf of non EU entities who act on deposited assets, as per Art. 50-bis, Paragraph 7, of Law Decree No. 331/1993.
sl	preglednici A), ki jih bo uporabljal kot davčni zastopnik subjektov z omejitvami v skladu s 44. členom, 3. točko, 2. stavkom zakonodajnega odloka št. 331/1993, tudi v imenu nekomunitarnih subjektov, ki opravljajo posle v zvezi z dobrinami v pologu, kot je predvideno s členom 50-bis, z. točko zakonodajnega odloka št. 331/1993.

en	Natural persons may apply for a PIN code directly, using the special function available on the website fisconline.agenziaentrate.it.
sl	Fizicne osebe lahko neposredno zaprosijo za PIN-kodo z uporabo posebne funkcije, ki je na razpolago na spletu www.uniconline.finanze.it.

en	Other bodies and institutes with status of legal entity Consortia without status of legal entity
sl	Druge ustanove in zavodi s statusom pravne osebe Konzorciji brez statusa pravne osebe

en	In the box the following data must be indicated.
sl	V preglednici se morajo navesti naslednji podatki.

en	Expenses that are added on to a main expense.
sl	in povečana za tesno vezane stroške.

en	-tick box to communicate the cessation of a venue for retaining previously communicated.
sl	- označiti okence za obvestilo o prenehanju predhodno navedenega kraja shranjevanja.

en	The tax relating to the aforementioned purchases is calculated by multiplying the taxable amounts set out in lines from VF1 to VF12 by the corresponding tax rates or the percentage of compensation.
sl	Davek, ki se nanaša na omenjene nakupe, je določen tako, da se pomnoži davčne osnove, navedene v vrsticah od VF1 do VF14, z ustreznimi davčnimi osnovami ali odstotki kompenzacije.

en	In particular:
sl	Zlasti:

en	Entity responsible for data protection
sl	Responsabile protezione dei DatiOdgovoren za varstvo podatkov

en	withholding agents (Form 770, simplified or ordinary), in relation to more than twenty
sl	plačnika davka (Obrazec 770 - poenostavljeni ali navadni), kadar gre za več kot dvajset zavezan

en	Details concerning the person's residence must be provided exclusively by those residing abroad.
sl	Podatke glede stalnega bivališča izpolnijo izključno tisti, ki živijo v tujini.

en	• those enrolled in the register of business consultants, accountants, commercial experts and labour consultants;
sl	• registrirani v strokovnih združenjih ekonomistov, računovodij, ekonomskih izvedencev in svetovalcev za delo;

en	Those, however, filed more than ninety days late are considered omitted but in any case impose the collection of the resulting tax owed.
sl	Tiste pa, ki so predložene z zamudo, ki presegajo devetdeset dni se štejejo za opuščene, vendar pa na nji-hovi podlagi lahko izterja davek, za katerega se izkaže, da ni bil poravnan.

en	VOLUME D'AFFARI - VOLUME OF BUSINESS
sl	VOLUME D'AFFARI PRESUNTO - DOMNEVNI OBSEG POSLOVANJA

en	carried out monthly, also in 2017.
sl	izvajajo mesečno v istem davčnem obdobju 2017.

en	In case of a statement including just one form, the number "01" must be reported on all the pages.
sl	V primeru, da je napoved sestavljena iz samo enega obrazca, mora biti na vseh straneh vnesena številka "01".

en	Furthermore, you have the right to request, in accordance with the law, the correction of any inaccurate personal data and the integration of incomplete personal data.
sl	Ha, inoltre, il diritto di chiedere, nelle forme previste dall'ordinamento, la rettifica dei dati personali inesatti e l'integrazione di quelli incompleti.

en	• internal and intra-community purchases, import of scrap metal, industrial gold, pure silver and gold for investment purposes, taxable following option;
sl	• notranji nakupi, nakupi znotraj Skupnosti in uvoz železnine, industrijskega zlata, čistega srebra in zlata za investicije, ki so obdavčljivi po izbiri;

en	• with data in the possession of other entities (such as Chambers of commerce).
sl	• s podatki, s katerimi razpolagajo drugi subjekti (npr. Trgovinske

en	- a form (form no. 01), in which all the parts concerning the last activity practiced must be
sl	- obrazec (obrazec št. 01) kjer morajo biti izpolnjene vse preglednice kamor se vnesejo vsi podatki glede zadnje opra

en	with or without status of legal entity 17.
sl	skladi, ki so ali niso pravne osebe 17.

en	- type 2, if the tenant does not have a VAT number and commences an activity subject to VAT fol
sl	- vrsta 2, če najemojemalec nima identifikacijske številke za DDV in začne z dejavnostjo, za katero

en	Line VA4 this line is reserved for savings management companies as provided for by Decree Law no. 351 of 2001 to indicate, in the form relating to the activity of each fund managed, the name and identification number assigned by the Bank of Italy to the fund itself (see also instructions for part VD).
sl	Vrstica VA4 je namenjena družbam za upravljanje v skladu z zakonskim odlokom št. 351/2001 za navajanje v obrazec za dejavnost vsakega upravljanega sklada, določanje identifikacijske številke, ki jo dodeli Banca d'Italia samemu skladu (glej tudi navodila v preglednici VD).

en	In case of incorrect data showed on the tax identification number card, a replacement must be required to any office of the Italian Revenue Agency, showing a valid identification document.
sl	V primeru nepravilnih podatkov na potrdilu o davčni številki se mora nadomestni plačnik obrniti na katerikoli lokalni urad Agencije za prihodke, kjer mu bodo popravili napačne podatke.

en	In Part A, Box 2 must be crossed, indicating the date on which the concentration operation occurred.
sl	V preglednici A se označi kvadatek 2 in se navede datum, ko je prišlo do posla koncentracije.

en	PRESUMPTION OF TRANSFER - REPRESENTATION RELATIONS, ART 1, PARAGRAPH 4, DECREE OF THE PRESIDENT OF THE REPUBLIC No. 441/1997
sl	Domneva o predaji - Razmerje zastopništva 1. cl., 4. Odstavek, OPR Št. 441/1997

en	Please note that the total conferment of the company includes the modification of a sole proprietorship company into a company group originated through conferment of a company by one or more independent entrepreneurs.
sl	Poleg tega se med primere popolne oddaje podjetja šteje tudi spremembo individualnega podjetja v družbo, to je družba, ki je izšla iz oddaje podjetja s strani enega ali vec samostojnih podjetnikov.

en	If the form is submitted in order to request the allocation of a tax code, the tax code of the individual signing the form must be used.
sl	V primeru predložitve obrazca za prošnjo za dodelitev davčne številke se vnese davčna številka subjekta, ki obrazec podpiše.

en	In this case the amount of the tax indicated in
sl	Ta znesek ustreza znesku, ki je naveden v

en	This part is destined for all VAT taxpayers who are obliged to present the return and it must only be filled in form 01.
sl	Ta razpredelnica je namenjena vsem zavezancem za DDV, ki morajo predložiti napoved, in mora biti izpolnjena izključno v obrazcu št. 01.

en	In this case then
sl	V tem primeru

en	The data will be kept until December 31st of the eleventh year following that of filing, or possibly longer in case of judicial proceedings or to respond to requests from judicial authorities.
sl	Podatki bodo ohranjeni do 31. decembra enajstega leta po letu, ko je bila oddana odgovarjajoča prijava oziroma do daljšega roka v primeru opredelitve morebitnih pravnih postopkov ali v primeru, da je to zahtevala sodna uprava.

en	n. 196/2003)
sl	n. 196 del 2003).

en	to BE PAID oR of tAx CREDIt
sl	zA PlAČIlO AlI zA DAVČNI DOBROPIS

en	The data will be stored for the time related to the purposes described above, or for the time needed for the definition of any judicial proceedings or to respond to requests from the judicial authorities.
sl	Podatki se hranijo za čas, ki se navezuje na omenjeni namen oziroma za daljši čas, če gre za opredelitev morebitnih sodnih postopkov ali za to, da se odgovori zahtevam sodne oblasti.

en	The Ministry of Economy and Finance and the Revenue Agency, inform you, on behalf of the other persons obliged to do so, through this statement you are asked for your personal information.
sl	Ministrstvo za gospodarstvo in finance in Agencija za prihodke vas obveščata, tudi v imenu drugih subjektov, ki morajo to storiti, da ta dokument potrjevanja od vas zahteva različne vrste osebnih podatkov.

en	Purchases of taxable commercial properties owing to option (art. 10, no. 8 ter, lett.
sl	Acquisti di fabbricati strumentali imponibili per opzione (art. 10, n. 8 ter, lett.

en	registered mail with return receipt
sl	s priporočeno poštno pošiljko s povratnico

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

en	within 90 days from the expiry of the time limits provided for the submission of the annual VAT return or the consolidate one.
sl	Tega so obrazci, predstavljeni v roku 90 dni pred zapadlostjo predvidenega roka za vročitev letne napovedi DDV, oziroma poenotene napovede, veljavni.

en	If the deceased resided abroad but had previously resided in Italy, the declaration must be submitted to the office of the Agency in the district where the deceased last resided in Italy.
sl	Če je pokojnik imel kdaj bivališče v Italiji, preden je imel bivališče v tujini, je pristojni urad iz Pokrajinske direkcije, pristojne glede na zadnje znano bivališče v Italiji.

en	(d) the importation of goods.
sl	Importazioni di beni di cui all'art.

en	• by each of the persons involved in the transaction, if the extraordinary transaction or transformation did not entail the assignment of the input or output VAT in relation to the transactions carried out by each of the parties during the fiscal year to which the communication refers.
sl	• vsi subjekti, ki so vključeni v operacijo, če izredna operacija ali sprememba ni povzročila predaje dolga ali kredita DDV v zvezi z operacijami, ki jih je vsak subjekt izpeljal v teku davčnega leta, na katerega se nanaša prijava.

en	In observance of the Ordinance issued by the Director of the Revenue Agency on 10 June 2009, taxpayers different from individuals must submit the current return electronically through their own appointed agents, whose names must be communicated: - electronically, through their own legal representative authorised to use the eServices
sl	V skladu z Odredbo direktorja Agencije za prihodke z dne 10. junija 2009 subjekti, ki niso fizične osebe, izvedejo elektronsko pošiljanje te napovedi preko svojih imenovanih zastopnikov, katerih imena je potrebno sporočiti: - elektronsko, preko zakonitega zastopnika pooblaščenega za elektronske storitve Agen

en	Law to regulate local institutions) 51.
sl	sedilo zakonov o ureditvi lokalnih ustanov) 51.

en	APPLICATION OF THE DISPOSITIONS LAW N. 398/1991 Flat-rate calculation of VAT and of incomes
sl	APPLICAZIONE DISPOSIZIONI LEGGE N. 398/1991 - Determinazione forfetaria dell'IVA e dei redditi UPORABAZAKONSKIH DOLOČILŠT.

en	se, the request may be submitted either by the legal representative or contractual representative.
sl	zahteva se lahko predloži tako s strani zakonitega zastopnika kot tudi s strani

en	Indicate the complete address of the location of the individual business or, for autonomous workers, the location of the office.
sl	NASLOV treba je navesti celotni naslov sedeža individualnega podjetja oziroma, za svobodne delavce, kraj urada.

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

en	general medical expenses and expenses for the special assistance of disabled persons;
sl	SPESE MEDICHE E DI ASSISTENZA DEI PORTATORI DI HANDICAP ZDRAVSTVENI STROŠKI IN STROŠKI ZA POSEBNO NEGO INVALIDNIH OSEB

en	In the case in which among the said activities there is one for which exemption from the presentation of the annual VAT declaration is provided and, consequently, from the present Communication, the data of this latter activity shall not be included in the Communication to present relative to the other activities which are obliged to submit declarations.
sl	V primeru, da je za eno od omenjenih aktivnosti predvidena oprostitev vročitve letne napovede DDV, in torej tudi pričujočega prijave, podatki slednje aktivnosti ne smejo biti vključeni v poročilo, ki ga zavezanec vroči za druge aktivnosti, za katere se predvideva obveza sporočila.

en	This point regards transfers of previously acquired or imported goods without the right to the total deduction of VAT as provided for by articles 19, 19-bis1 or 19-bis2.
sl	Gre za cesije, katerih predmet so predhodno kupljena ali uvožena sredstva brez pravice do celotnega odbitka DDV v skladu s členi 19, 19-bis1 ali 19-bis2.

en	Recognised, unrecognised and de facto associations 41.
sl	Priznana, nepriznana in dejanska združenja 41.

en	This Agency notification may be viewed in the "Receipts" part of the Revenue Agency website reserved for registered online users.
sl	To obvestilo si lahko ogledate v razdelku "Potrdila" na spletni strani Agencije za prihodke, rezervirani za registrirane uporabnike elektronskih storitev.

en	This amount must correspond to the amount indicated in line VK25 (surplus requested as refund by the controlling company) of the return of the individual company participating in the group payment;
sl	Ta znesek mora ustrezati tistemu, k se nahaja v vrstici VK25 (presežek, ki ga zahteva povrnjenega kontrolna družba) napovedi posamezne družbe, ki je udeležena v plačilu skupine;

en	In this case, the authorised person is bound to provide the office, in addition to their own documentation, that of the appointor.
sl	V tem primeru mora pooblašcena oseba izstaviti uradu, poleg svojega dokumenta, tudi dokument pooblastitelja.

en	UNISDR (2012).
sl	cembra 2012).

en	The receipt notification from the Agenzia delle Entrate for the submitted declarations is transmitted automatically to the user or to the intermediary who made the submission, within five working days after the date of receipt by the Agenzia delle Entrate.
sl	Potrdilo, ki ga izstavlja Agencija za prihodke glede prejema prijav, bo racunalniško posredovana uporabniku in pooblašcencu, ki so prijave vložili, v teku naslednjega delavnika oziroma v teku naslednjih petih delavnikih po datumu dejanskega prejema s strani Agencije za prihodke, glede na to, ali so bile prijave vložene preko storitve Internet ali preko storitve Entratel.

en	The box shall also be ticked if a new activity has commenced in addition to others, that is, in case of cessation of one or more exercised activities and continuation of other activities (see subpart B note regarding the exercised activity and venue of exercise).
sl	Okence je treba prekrižati tudi v primeru zacetka nove dejavnosti, ki se pristavlja drugim že obstojecim, oziroma ce gre za prenehanje ene ali vec dejavnosti, medtem ko druge nadaljnjo poslujejo (glej pod tabelo B opozorilo glede izvajane dejavnosti in kraja izvajanja).

en	Line AF20 amount of VAT relating to taxable operations, carried forward from line AF10, field 2.
sl	Vrstica AF20 višina DDV za obdavčljive posle, prenesena iz polja 2 vrstice AF10.

en	The interested party has the right, at any time, to obtain confirmation of the existence or otherwise of the data provided also through the consultation within its own reserved area, Consultations area of the Revenue Agency website.
sl	Zainteresirana oseba ima v vsakem trenutku pravico, da prejme potrdilo o obstoju ali neobstoju podatkov, ki jih je posredovala, tudi preko posvetovalnega mesta na svojem zasebnem območju, področja Posvetovanja na spletni strani finančne uprave.

en	The person is also entitled, as provided by law, to request the modification of wrong personal data and the completion of incomplete data.
sl	Poleg tega ima pravico zahtevati , v obliki, ki jo predvideva pravilnik, popravek napačnih osebnih podatkov in dopolnitev nepopolnih podatkov.

en	1.3.2 - RETURN FILED THROUGH THE ELECTRONIC SERVICE
sl	2.2 Potrdilo, vloženo preko elektronskih storitev

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

en	10 Tax representative of non-resident entity with the restrictions in Art. 44, Paragraph 3, of the
sl	10 Davcni zastopnik subjekta brez stalnega bivališca, z omejitvami po 44. cl., 3. odstavku ZdO

en	To be compiled handled by the entity resulting from the extraordinary operations
sl	Da compilare a cura del soggetto risultante da operazioni straordinarie - Izpolni subjekt, ki izhaja iz izrednih poslov

en	ADDRESS: please specify the address the activity is mainly carried out if different from the registered office, head office or actual office, and, in case of a stable company, different from the domicile for tax purposes.
sl	NASLOV: navedite glavni kraj izvajanja dejavnosti, če je le-ta različen od zakonskega, upravnega ali dejanskega sedeža oz. - v primeru stalne organizacije - od davčnega domicila.

en	In addition, the entities who ceased the activity subject to VAT, and continue to exercise activities not subject to VAT by means of the assigned tax code, shall tick box .
sl	Poleg tega morajo subjekti, ki prenehano opravljati dejavnosti, za katere je predvideno plačilo DDV-ja, vendar istočasno nadaljujejo z opravljanjem dejavnosti, za katere plačilo DDV-ja ni predvideno, če se uporablja davčna številka, prekrižati okence .

en	of the 24th of December 1983.
sl	št. 42 z dne 4. februarja 1988.

en	Such data, not including the e-commerce field, shall always be indicated in order to achieve the correct acquisition of the declaration in the Tax Registry.
sl	Omenjene podatke - z edino izjemo tabele, ki zadeva dejavnost elektronskega trgovanja - je treba namrec vedno navesti, da bi tako omogocili pravilno posredovanje prijave v maticni arhiv.

en	and, therefore, the division company does not cease to exist.
sl	Odcepljena družba ne ugasne.

en	Tax code of the person in charge of the C.A.F.
sl	Codice fiscale del responsabile del C.A.F.

en	Non-taxable operations carried as regards earthquake victims Operations carried out during the year but taxable in subsequent years
sl	operazioni non soggette all'imposta effettuate nei confronti dei terremotati Neobdavčljivi posli, opravljeni z žrtvami potresa operazioni effettuate nell'anno ma con imposta esigibile in anni successivi Posli, izvedeni v teku leta, z izterljivim davkom v naslednjih letih

en	Companies, organizations and entities established
sl	Družbe, organizacije in ustanove, ustanovljeni

en	NAME: this must be provided without abbreviations.
sl	Polno ime je treba navesti brez okrajšav.

en	Credit surplus from previous year
sl	Eccedenza anno precedente Presežek iz predhodnega leta

en	In particular,
sl	V posebnem primeru,

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

en	Taxpayer VAT REGISTRATION NUMBER: provide the VAT registration number of the taxable person.
sl	Zavezanec IDENTIFIKACIjSKA šTEVILKA DDV: navesti številko DDV zavezanca.

en	controls on registry tax payments
sl	IMPOSTA DI REGISTRO REGISTRACIJSKI DAVEK

en	e) the signature of the applicant or its legal representative or the general or special attorney appointed under Article 63 of Decree of the President of the Republic No 600 of 29 September 1973.
sl	podpis prosilca ali njegovega zakonitega predstavnika oziroma splošnega ali posebnega predstavnika, ki je bil pooblaščen v skladu s 63. členom odloka predsednika republike št. 600 iz leta 1973; v slednjem primeru mora biti pooblastilo priloženo prošnji, če ni navedeno pod črto ali na robu akta.

en	Please note: the details in this part must be filled in for all applicationsa.
sl	Pozor: podatki v tej razpredelnici morajo biti obvezno navedeni pri vseh vrstah zahtev.

en	Use of excess tax paid
sl	Credito d'imposta Prekomerno vplačani davki

en	This may be necessary with regard to circumstances which arise subsequent to the publication of this return form, for example following clarifications provided by the Revenue Agency in relation to questions from taxpayers and referring to specific issues.
sl	Ta zahteva se lahko izkaže glede na vrste, ki so se izkazale po objavi tega obrazca za davčno napoved, npr. po pojasnilih, ki jih je podala Agencija za Prihodke glede na vprašanja, ki so jih postavili uporabniki in se nanašajo na posebno problematiko.

en	Part VR must not be completed by companies taking part in group VAT payment that have transferred credit surpluses not set off within the scope of the group, of which the controlling company wishes to request the refund.
sl	Obrazca VR ne morejo vročiti družbe , ki se udeležijo odpravnine, ki so prenesle ne kompenzirane presežke kredita znotraj skupine podjetij in za katere nadzorujoča družba želi prositi za povračilo.

en	Line VA15 reserved for non-operating companies, pursuant to article 30 of Law no. 724 of 23 December 1994.
sl	Vrstica Va15 je namenjena družbam, ki ne poslujejo v skladu s 30. členom zakona št. 724 z dne 23. decembra 1994,

en	Purchases of commercial properties (art. 10, no. 8 ter, lett.
sl	Acquisti di fabbricati strumentali (art. 10, n. 8 ter, lett.

en	6, of Presidential Decree no. 605 of 1973.
sl	OPR št. 605 iz leta 1973.

en	In addition a distinct field must be completed with the tax
sl	Poleg tega je treba v ločeno polje navesti davčno številko

en	The STaTe of informaTion in iTaly
sl	• Informacije za tuje državljane v Italiji

en	D) Reference turnover for the application of VAT in the year following the extraordinary operation or subjec
sl	D) Referenčni poslovni promet za DDV v letu po izrednem poslu ali večjem preobli

en	3 - Termination of control during the year
sl	3 - Prenehanje kontrole v teku leta Podatki za kontrolno obdobje

en	He/she also has the right to ask in the forms provided for by the law, the correction of inaccurate personal data and the integration of incomplete data and to exercise all other rights pursuant to articles 18 to 22 of the Regulation where applicable.
sl	Poleg tega ima pravico zahtevati, v obliki, ki jo predvideva pravilnik, popravek napačnih osebnih podatkov in dopolnitev nepopolnih podatkov ter uveljavljati vsako drugo pravico v skladu z 18. in 22. členom Pravilnika, kjer jih je mogoče izvajati.

en	Persons not resident in Italy are also obliged to pay regional and municipal personal income tax (Irpef) surcharges payable on pensions and/or other similar remuneration if, in the reference year, Irpef is due after subtracting all the deductions and tax credits for income generated abroad, which has been definitively withheld.
sl	Dodatni pokrajinski davek IRPEF so dolžni plačati, če je to sklep občine davčnega domicila, občinski davek IRPEF (saldo in akontacija) tudi nerezidenti na državnem ozemlju, če nanašajoč se na leto 2011 izhaja dolgovani davek IRPEF, po odbitku vseh pripadajočih davčnih olajšav za davčni dobropis za prihodke nastale v tujini , kjer so bili dokončno plačani davki.

en	In the specific case of a controlled company taking part in group VAT payments having left the group after the due date set for the payment of VAT on account, in this line that company must include the amount of the payment of VAT on account paid on its behalf by the controlling company or body, already indicated in line VK36.
sl	V posebnem primeru kontrolne družbe udeležene pri plačilu DDV skupine, ki je izstopila iz skupine po izteku roka, določenem za plačilo akontacije DDV, mora slednja zajeti v to polju znesek akontacije, ki jo je za svoj račun plačala ustanova ali kontrolna družba, kar je že navedeno v vrstici VK36;

en	TOTALS (sum of lines from VE1 to VE9) Variations and round-ups of the tax (indicate with a sign +/-) TOTAL (VE10 ± VE11)
sl	TOTALI (somma dei righi da VE1 a VE9) - SKUPAJ (vsota vrstci od VE1 do VE9) Variazioni e arrotondamenti d'imposta (indicare con il segno +/-) - Spremembe in zaokrožitve davka (navedite z znakom +/-) TOTALE - SKUPAJ (VE10 ± VE11)

en	It is therefore necessary to
sl	V tem primeru je potrebno

en	The right to the refund exists if the tax rate on average applied to the purchases and imports exceeds that on average applied to the asset transactions carried out, increased by 10%.
sl	Pravica do povračila se uveljavi, če davčna stopnja za nakupe in uvoze preseže stopnjo, ki se uveljavi za aktivno izvedena dela, s povišanjem 10 %.

en	European Commission (2003b).
sl	Evropske Unije (50-bis.

en	Information and help via internet
sl	Informacije in pomoč na št.

en	Persons obliged to submit the return
sl	OSEBE, KI SO DOLŽNE OPRAVITI PLAČILO

en	Private pensions received by residents of Germany are normally not subject to taxation in Italy.
sl	Zasebne pokojnine, ki jih prejemajo osebe s stalnim prebivališčem v Nemčiji, praviloma niso obdavčene v Italiji.

en	Par. 12 of art. 16 of the above mentioned Law no. 537 of 1993 lays down a specific rule in relation to a particular type of division: "In case of a total division that does not imply the transfer of companies or business complexes, the obligations and rights resulting from applying VAT to the operations performed by the division company, including those concerning the filing of the annual return of the division company and the payment of the resulting tax, shall be 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	Odstavek 12, člena 16 navedenega zakona št. 537 iz leta 1993 narekuje posebno disciplino za poseben primer odcepitve s tem, da določi, da: "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

en	TRANSFER OF VAT CREDIT ON THE PART OF BY SAVINGS MANAGEMENT INSTITUTIONS (Art. 8 of
sl	CESIJA TERJATVE DDV S STRANI DRUŽB ZA UPRAVLJANJE (8. člen

en	It is pointed out that the declaration of an affidavit, duly signed by the taxpayer, and the copy of his/her identity document are received and stored by the subject who files the return and shall be showed if demanded by the Revenue Agency.
sl	Opozarjamo, da izjavo o dokazilnih listinah, ki jo podpiše zavezanec, in kopijo njegovega osebnega dokumenta, prevzame in shrani tisti, ki pošlje napoved, in jo na zahtevo pokaže Agenciji za prihodke.

en	Subjects other than natural persons, as provided for by article 58 of Presidential Decree (D.P.R.) no. 600 of 1973, have their tax domicile in the municipality in which their registered office, or in the absence of this, their administrative office, is located; in the absence of this too, they have their tax code in the municipality in which a secondary office of permanent organisation is established, or, in the absence of this, in the municipality in which they mainly conduct their activity.
sl	Subjekti, različni od fizičnih oseb, imajo na osnovi 58. čl. odloka Predsednika Republike 600/73, davčni domicil v občini, v kateri se nahaja njihov zakonski sedež ali (če le-ta ni na voljo) njihov upravni sedež ali (če tudi ta ni na voljo) se njihov davčni domicil nahaja v občini, v kateri imajo svoj stranski sedež ali sedež stalne organizacije oz. (če tudi ta ni na voljo) v občini, v kateri izvajajo glavnino svoje

en	The advance ruling application shall contain:
sl	Prošnja za pisno vprašanje mora vsebovati:

en	VAT RETURN FORMS FOR THE TAX YEAR 2005
sl	Periodo d'imposta 2005 Agencija za Prihodke Davčno obdobje 2005

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

en	payment for February, the particular method of payment based on the computation of the tax payable in the second preceding month (i.e. in the example, the tax for the month of January) and so forth until the end of the year, must be applied.
sl	izplačila za mesec februar se mora uporabljati posebno metodo plačila ki temelji na obračunu davka, ki je zapadel v drugem predhodnem mesecu (npr.za mesec januar) in tako do konca leta.

en	Registered address or (if different) Tax domicile
sl	Stalno prebivališče ali (če ne sovpada) Davčni Domicil

en	As an exception to the general rules regarding VAT, article 74-quater, provides specific provisions for show business activities, which deal with: - the identification of the start of the performance as the moment in which the tax is levied at the start of the
sl	74-quater člen predvideva, v odstopanju od splošnih pravil glede DDV, posebna določila za prireditvene dejavnosti, ki zadevajo: - določanje trenutka obdavčenja na začetku izvajanja prireditve, razen za posle, ki se izvajajo kot

en	Cooperative companies and consortia registered in the National Register of Cooperative companies 5.
sl	Zadružne družbe, njihovi konzorciji vpisani v državni register zadrug 5.

en	b) Submission through a qualified intermediary
sl	2) Elektronska predložitev prek usposobljenih posrednikov

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

en	e) and h) of Decree Law 331/1993);
sl	a), b) in d), zakonskega odloka št. 331/1993);

en	CRITERIA FOR THE REGISTRATION V OF THE DEED OF INCORPORATION (see instructions)
sl	ESTREMI REGISTRAZIONE DELL'ATTO COSTITUTIVO (v. istruzioni) OSNOVNI PODATKI ZA VPIS SESTAVNEGA AKTA V REGISTER (glej navodila)

en	4 - Business turnover and total tax
sl	4 - Poslovni promet in skupaj za ves davek

en	the legal representatives of the heirs or legatees
sl	• Pravni zastopniki dedičev ali volilojemnikov;

en	Completion of the line is also required on the part of taxpayers whose actual deduction is then reduced as a result of the existence of limitations on the deduction due to the carrying out of operations exempt from or not subject to VAT (for example pro-rata deduction).
sl	Izpolnjevanje vrstice je predvideno tudi za subjekte, katerih olajšava je zmanjšana zaradi omejitve olajšave zaradi izvajanja oproščenih ali neobdavčenih poslov (primer olajšava po deležu).

en	To the Revenue Agency Operations Centre of Pescara
sl	AGENCIJA ZA PRIHODKE - OPERATIVNI CENTER IZ PESCAREFORFETARNI KOLEK

en	The aforementioned office will see to sending the envelope containing the data for access to the service to the applicant or it will deliver it directly to an authorized representative, who will have to be in possession of a suitable delegation along with a valid identification document belonging to himself and the delegating party.
sl	Omenjeni urad poskrbi, da se po pošti pošlje kuverta, ki vsebuje podatke za dostopanje prosilca do storitve ali do posredovanja kuverte pooblaščenemu subjektu, ki mora imeti ustrezno pooblastilo, svoj veljaven dokument ter veljaven dokument pooblastitelja.

en	The tax return must be filed electronically with the Revenue Agency, using this form, by 30 June of each year.
sl	Prošnjo je potrebno posredovati Agenciji za prihodke izključno v elektronski obliki do 30. septembra

en	2 - Total purchases and imports, total tax, intra-community purchases, imports and purchases from san marino
sl	2 - Skupaj nabave in uvozi, skupaj davek, nabave v Skupnosti, uvozi in nabave iz San Marina