en	SECTION II - INFORMATION RELATING TO TRANSACTIONS CARRIED OUT
sl	RAZDELEK II - PODATKI O IZVEDENIH OPERACIJAH

en	The nature and effect of the new obligations are not the same as those of the "VAT Declaration" but relate to the communication of data and information.
sl	Narava in učinki izpolnitve niso enaki "Prijavi DDV", temveč so enaki učinkom, ki izhajajo iz posredovanja podatkov in informacij.

en	Thus, the controlling company must submit the communication relating to its own activities and not those relating to the entire group.
sl	Zato mora nadzorujoča družba vročiti prijavo izključno s podatki o svoji dejavnosti in ne s podatki, ki se nanašajo na celotno skupino.

en	• those registered in the roll of agronomists and forest experts, agro-technicians and agricultural experts.
sl	• inženirji agronomije, gozdarstva, tehniki agronomije in kmetijski izvedenci.

en	respectively.
sl	členom.

en	Field 1 must also include taxable transactions carried out with public administrations applying Art. 17-ter.
sl	V polju št. 1 mora biti vključena tudi obdavčljiva osnova poslov, opravljenih za javno upravo, z uporabo člena 17-ter.

en	The communication may be submitted electronically: a) directly by the taxpayer; b) through authorized intermediaries.
sl	Sporočilo lahko zavezanec vroči po elektronski poti: a) neposredno, sam; b) s pomočjo poverjenih posrednikov.

en	INSTRUCTIONS FOR COMPLETION
sl	NAVODILA ZA IZPOLNITEV

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

en	Taxpayers with extraordinary transactions or other substantial transformations (mergers, splits, transfer of businesses, conferment, etc.)
sl	Zavezanci izrednih poslov ali druga večja preoblikovanja (združitev, odcepitev, cesija podjetja, delež, itd.)

en	The following parties are not obliged to submit the communication of VAT data:
sl	Niso obvezni sporočati podatke v zvezi z DDV:

en	• those enrolled, since 30 September 1993, in the roll of experts kept by the chambers of commerce for the tax category, holding a degree in law or economics or equivalent degree and diploma in accountancy;
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	APPOINTMENT CODE: give the appointment code of the declarant with reference to the following table:
sl	šIFRA FUNKCIjE: navedite šifro funkcije prijavitelja, na podlagi naslednje tabele:

en	• those enrolled in the register of accounting auditors under Legislative Decree no. 88 of 21 January 1992;
sl	• računovodski revizorji v skladu z zakonskim odlokom št. 88 z dne 21. januarja 1992;

en	• subjects provided for by article 74 of Presidential Decree no. 917 of 22 December 1986, i.e.: - 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; - private compulsory social security bodies who carry out social security and welfare activities;
sl	• subjekti, našteti v 74. členu OPR 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; - zasebniki, ki opravljajo dejavnost obvezne socialne varnosti in pokojninskega zavarovanja;

en	Taxpayers benefiting from this exemption must still indicate the amount of the operations as per numbers 11), 18) and 19) of article 10, for which they are still obliged to issue and register invoices.
sl	Zavezanci, za katere se uveljavi ta oprostitev, morajo na vsak način navesti skupni znesek operacij, v skladu s številkami 11), 18) in 19) 10. členom, za katere ostaja obveza fakturiranja in registracije.

en	Consequently, in accordance with the new rules, a non-resident subject may not assume dual VAT status in Italy and may hold only one VAT registration number.
sl	Posledično na podlagi nove discipline, subjektu nerezidentu ni dovoljena dvojna pozicija DDV na državnem teritoriju in je subjekt lahko imetnik samo ene identifikacijske številke DDV.

en	NOTICE: The conservation of relevant IT documents for the purposes of tax provisions must comply with the provisions of the decree of the Ministry of Economy and Finance of 17 June 2014 on the "Way of fulfillment of the fiscal duties relative to IT documents and to their reproduction in different types of support - Article 21, paragraph 5, of Legislative Decree no. 82/2005 ".
sl	OPOZORILO: Shranjevanje elektronskih dokumentov pomembnih za davčno zakonodajo, se mora opraviti v skladu z določbami odloka Ministrstva za gospodarstvo in finance z dne 17. junija 2014 - "Način izpolnjevanja davčnih obveznosti v povezavi z elektronskimi dokumenti in njihovo razmnoževanje na različnih pomnilniških medijih - 5. odstavek 21. člena zakonodajnega odloka št. 82/2005".

en	• individuals who, during the fiscal year to which the communication refers had a turnover equal to or less than 25,000.00 Euro even though they are obliged to submit the annual declaration;
sl	• fizične osebe , ki so v davčnem letu, na katerega se nanaša prijava, uresničile posle manjše ali enake skupnemu znesku 25.000 evra, četudi morajo vročiti letno prijavo;

en	Taxpayers who adopt special regimes for the determination of the tax
sl	Zavezanci, ki uporabijo posebne režime obračuna davka

en	The amounts, which must be indicated net of the changes made under article 26, must be expressed in Euro rounded up if the decimal fraction is equal to or greater than 50 cents or rounded down if it is less 50 cents.
sl	Zneski, ki jih je treba navesti upoštevajoč spremembe, določene v 26. čl., morajo biti zapisani 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	FISCAL YEAR: provide the calendar year to which the communication of VAT data refers.
sl	DAVČNO LETO: navesti sončno leto, na katerega se nanaša prijava podatkov DDV.

en	NOTE: in this section the amounts must be indicated considering the variations brought about in terms of article 26.
sl	POZOR : v pričujočem razdelku zavezanec navede zneske tako, da upošteva spremembe iz naslova 26. čl.

en	The notification by the Revenue Agency confirming that the annual communication of VAT data has been electronically filed via the electronic service is transmitted electronically to the user who filed it.
sl	Obvestilo Agenciji za prihodke, ki potrjuje predložitev letne prijave podatkov DDV na elektronski način je posredovano elektronsko uporabniku, ki je slednjo poslal.

en	• those enrolled in the register of business consultants, accountants, commercial experts and labour consultants;
sl	• ekonomisti, računovodje in strokovnjaki ekonomisti ter svetovalci za delo;

en	• the first containing the information relating to the transactions carried out by the person itself during the fiscal year to which the communication refers;
sl	• prva prijava mora vsebovati podatke operacij, ki jih je subjekt vodil v davčnem letu, na katerega se nanaša prijava;

en	As regards the methods for logging onto Entratel electronic service, please refer to the paragraph "Methods of authorization".
sl	Kar zadeva elektronske storitve Entratel glej odstavek "Način usposobitve elektronske storitve Entratel".

en	For non-residents, who have directly identified themselves for VAT purposes in accordance with art. 35-ter, the activation of the Entratel service is released by Pescara Operational Centre, via Rio Esparto 21, 65129 Pescara, together with attribution of the VAT number, on the basis of the data contained in the declaration for direct identification and the printing of attachment that the subject other than a natural person releases after the pre-registration to the Entratel service.
sl	Za nerezidente, ki so se neposredno identificirali za potrebe DDV v smislu člena 35-ter, dovoljenje za dostop do elektronskih storitev Entratel izda Operativni center v Pescari, via Rio Sparto 21, 65129 Pescara, istočasno z dodelitvijo identifikacijske številke za DDV, na podlagi podatkov, vsebovanih v izjavi za neposredno identifikacijo in tiskane kopije priloge, ki jo subjekt, ki ni fizična oseba, natiska po opravljeni predprijavi za storitve Entratel.

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

en	The form has 2 pages: - the first page contains the information relating to the processing of personal data; - the second page contains the fields relating to the taxpayer's identity (at the top of the pa
sl	Pričujoči obrazec ima 2 strani: - prva vsebuje informacije v zvezi z obdelavo osebnih podatkov; - druga vsebuje, nad preglednico, polja za uvajanje identifikacijskih podatkov zavezanca, ki

en	cations forwarded within the deadline established by Presidential Decree no. 322 of 1998 but rejected by the electronic service will be considered timely, as long as they are re-submitted within five working days after the date shown on the communication received, attesting the reasons for rejection (Ministry of Finance Circular - Revenue Department no. 195 of 24.09.1999).
sl	pravočasna obvestila, posredovana v rokih, predvidenih z odlokom predsednika republike št. 322 iz leta 1998, ki pa so bila zavrnjena v fazi elektronskega pošiljanja, pod pogojem, da se slednja ponovno pošljejo v roku petih delovnih dni od datuma, navedenega v izdaji kopije obvestila, v kateri je naveden razlog za zavrnitev (glej okrožnico ministrstva za finance - oddelka za prihodke, št. 195z dne 24.09.1999).

en	In cases where the particular regime adopted does not provide for the deduction of the tax (for example the used goods regime, the special regime for travel and tourism agencies, the special regime for show business), line CD5 must obviously not be completed in relation to the transactions to which said regime applies.
sl	V primerih, ko posebni režim ne predvideva odbitka davka (na primer režim rabljenih dobrin, posebni režim za potovalne in turistične agencije, posebni režim za prireditvene dejavnosti) zavezanec seveda ne izpolni vrstice CD5 v zvezi z operacijami, za katere se uveljavi omenjeni režim.

en	Other subjects required to electronically file the communications they have prepared, included professional firms and service companies in which at least half of the members or more than half of the share capital is owned by subjects enrolled in some registers, boards or rolls as specified in the Directing Decree of 18 February 1999.
sl	Poleg tega so obvezani, da elektronsko predložijo prijava, tisti, ki jih sami pripravijo strokovne pisarne in storitvena podjetja, kjer je vsaj polovica članov ali več kot polovica osnovnega kapitala v lasti subjektov, ki so vpisani v nekaterih zbornicah kot je določeno v odloku z dne 18. februarja 1999.

en	In this case, the appointment code 1 must be reflected in the section relating to the declarant.
sl	V tem primeru mora prijavitelj navesti v svojo rubriko šifro funkcije 1.

en	The annual communication of VAT data, which must be submitted by no later than February of each year, is aimed at complying (within the terms prescribed by the community regulations) with the calculation of the "own resources" that each Member State must pay to the community budget.
sl	Letna prijava podatkov DDV, za katero zapade rok meseca februarja vsakega leta, je določena zato, da se lahko v teku roka, ki ga zastavlja Evropska Unija, izračuna "lastne vire", ki jih mora vsaka država članica vplačati v evropsko bilanco.

en	The date of the undertaking, together with the personal signature and tax code, must be set out in the aforesaid communications in the section headed: "Undertaking to electronic filing" to appear on the front page of the communication;
sl	Datum obveznosti, skupaj z osebnim podpisom in navedbo davčne številke mora biti vnesena v poseben kvadratek "obvezna predložitev na elektronski način", ki se nahaja na naslovni strani prijava;

en	COMMUNICATION OF VAT DATA
sl	PRIJAVA PODATKOV DDV

en	It is pointed out that in accordance with the new text of article 17 of Presidential Decree no. 633 of 1972 (as amended by article 11 of Decree Law no. 135 of 26 September 2009), in the case of a permanent organisation in Italy, the obligations pertaining to operations carried out by the parent company cannot be fulfilled through a tax representative or direct identification, but must be combined under the VAT status attributed to the permanent organisation.
sl	št. 633 z 1972 (spremenjenega z 11. členom zakonskega dekreta št. 135 z dne 26. septembra 2009) v primeru stabilne organizacije na državnem ozemlju, se posli matične družbe ne morejo izvesti preko davčnega zastopnika ali z neposredno identifikacijo, ampak se morajo ti posli stekati v pozicijo DDV, ki se dodeli stabilni organizaciji.

en	Taxpayer VAT REGISTRATION: provide the VAT registration number of the taxable person.
sl	Zavezanec IDENTIFIKACIjSKA šTEVILKA DDV: navesti številko DDV zavezanca.

en	• individuals who make use of the tax regime for young businesspeople and unemployed workers as provided for by article 27, paragraphs 1 and 2, of Decree Law no. 98 of 6 July 2011, converted with amendments by Law no. 111 of 15 July 2011;
sl	• fizične osebe, ki koristijo davčne ugodnosti za mlade podjetnike in mobilne delavce, skladno s 1. in 2. odstavkom, 27. člena zakonskega odloka št. 98 z dne 6. julija 2011, kot je bil s spremembami spremenjen z zakonom št. 111 z dne 15. julija 2011;

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

en	On the other hand, the exemption is not applicable if the taxpayer has recorded intracommunity transactions (paragraph 2 of article 48 of Decree Law 331/1993) or where purchases have been made, for which VAT is due from the assignees on the basis of specific regulation dispositions (e.g. purchases of pure gold and silver, scrap etc.); - agricultural producers who are exempt from the fulfilment of the obligations under the paragraph 6 of article 34 (agricultural producers who in the previous calendar year had a turnover that did not exceed 7,000 Euro); - persons who carry out activities relating to the organization of games, entertainment and other activities set out in the tariff enclosed under Presidential Decree No. 640 of 26 October 1972, who are exempt from the fulfilment of VAT obligations under the sixth paragraph of article 74 and who did not opt for the application of VAT in the ordinary manner; - the individual concerns that have leased out the only business (see circular no. 26 of 19 March 1985 and circular no. 72 of 4 November 1986) and who do not carry out another relevant activity for VAT purposes in the year to which the communication refers; - taxable persons, in the circumstances referred to in the second period of paragraph 3 of article 44 of Decree Law No. 331/1993 if, during the fiscal year they have only carried out transactions, which are not taxable, which are exempt, which are not subject to VAT or which do not carry an obligation to pay the tax; - persons who have opted for the application of the dispositions outlined in Law number 398 of 16 December 1991, who are exempt from the payment of VAT on all income obtained from commercial activities associated with institutional aims; - persons whose domicile or place of residence is outside the EU, who are not identified within the community and who have made themselves known within the State for VAT purposes according to the manners outlined in article 74-quinques for exemption from obligations regarding services rendered by electronic means to clients who are not VAT taxpayers with domicile or residence in Italy or another member state;
sl	Oprostitev se ne uveljavi v primeru, da je zavezanec registriral operacije znotraj Skupnosti (48. čl., 2. odstavek, zakonskega odloka št. 331, z leta 1993), oziroma če je opravil nakupe za katere, na podlagi specifičnih pravnih določil, mora davek plačati prodajalec dobrine (na pr. nakup zlata in čistega srebra, železnine, itd.); - kmetijski proizvajalci, ki so oproščeni obveznosti v skladu s 34. členom, 6. odstavek, (kmečki proizvajalci, ki so v prejšnjem sončnem letu uresničili posle za skupno vsoto največ 7.000 evrov); - organizatorji iger, zabave in drugih dejavnosti, navedenih v tarifi, priloženi odloku predsednika republike št. 640 z dne 26. oktobra 1972, ki niso zavezani za DDV v skladu s 74. členom, šesti odstavek, ki niso v sistemu DDV na reden način; - individualna podjetja, ki so oddala v najem edino podjetje (okrožnici št. 26, z dne 19. marca 1985 in št. 72, z dne 04. novembra 1986) in ki nimajo druge dejavnosti bistvenega pomena iz naslova DDV v letu, na katerega se nanaša sporočilo; - pasivni davčni zavezanci v primeru navedenem v 44. členu, 3.odst., drugo obdobje zakonskega odloka št. 331, z leta 1993, če so v davčnem letu izvedli samo neobdavčene, oproščene, nepodvržene posle ali posle, za katere ni obveznosti plačila davka; - subjekti, ki so izvajali opcijo za uporabo določila, ki ga vsebuje zakon št. 398 z dne 16. decembra 1991 so oproščeni DDV za vse prihodke, ki so jih dosegli pri izvajanju gospodarskih dejavnosti povezanih z institucionalnimi cilji ; - subjekti, ki imajo domicil, ali so rezidenti zunaj Evropske skupnosti niso identificirani v okviru Evropske skupnosti in so se identificirali kot zavezanci za DDV na ozemlju države na način, ki ga predvideva 74-quinquies člen za obveznosti, ki zadevajo storitve opravljene preko elektronskih sredstev komitentom, ki niso davčni zavezanci, z domicilom ali rezidenti v Italiji ali v drugi državi članici;

en	• persons undergoing insolvency proceedings;
sl	• subjekti, ki so podvrženi stečajnim postopkom;

en	For the purposes of determining the turnover during the year to which the communication refers, the taxpayer, as specified in Circular no. 113 of 31 May 2000, must make reference to the total turnover for all the activities carried out, even if they are managed with separate accounting.
sl	Zato, da se določi obseg poslov, ki se je uresničil v letu, na katerega se nanaša sporočanje podatkov, mora zavezanec, kot to določa okrožnica št. 113, z dne 31. maja 2000, navesti skupni poslovni obseg v zvezi z vsemi aktivnostmi, četudi so le-te bile deležne ločenega knjigovodstva.

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	• 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	The taxable amount and the tax relative to the imports of scrap and other recycled material in terms of article 74 paragraphs 7 and 8 are to be highlighted in fields 3 and 4
sl	Davčna osnova in davek, ki se nanašata na uvoz in drugih podobnih materialov, v skladu z 74. čl., 7. in 8. odstavek, morata biti zapisana v polji 3 in 4.

en	Persons who operated via a fiscal agent during the fiscal year, as well being registered directly
sl	Subjekti, ki so v davčnem letu delovali s pomočjo davčnega predstavnika in z neposredno identifikacijo

en	NOTICE: Non-resident taxpayers who have directly identified themselves for VAT purposes in the territory of the State pursuant to art. 35-ter of Presidential Decree no. 633/72 shall file their statement through the Entratel electronic service.
sl	OPOZORILO: Nerezidenti, ki so se identificirali za namene DDV neposredno v državi v skladu s členom 35-ter odloka predsednika republike št. 633/72, predložijo davčno napoved po elektronski poti Entratel.

en	Line CD5, indicate the amount of the deductible VAT relative to the purchases registered, regarding which the right to deduction is exercised during the reference period.
sl	Vrstica CD5, navedite znesek davčnega odbitka DDV, ki se nanaša na registrirane nakupe, za katere je zavezanec uveljavil pravico odbitka v odgovarjajočem obdobju.

en	This category includes, for example, a company appointed as a fiscal agent by a non-resident person, under the third paragraph of article 17, a company that indicates appointment code 9 as the beneficiary company (of a split company) or the incorporating company (of an incorporated company) as well as the company that submits the declaration as the contractual agent of the taxpayer.
sl	V ta slučaj spadajo, na primer, družbe, ki so bile imenovane za davčne predstavnike s strani subjekta ne rezidenta, na podlagi 17. čl., drugi odstavek, družbe, ki navajajo šifro funkcije 9 kot družbe koristniki (ločene družbe) ali pridružene družbe (pripojene družbe), družbe, ki predstavijo prijavo kot posredniški predstavnik zavezanca.

en	In all cases in which a non-resident subject has carried out, in the same tax year but obviously in different periods of the year, significant operations for VAT purposes in Italy either through a tax representative or by identifying him/herself directly, the obligation to submit the annual communication of VAT data must be fulfilled by a single communication being filed by the subject (tax representative or non-resident subject identified directly) operating on the date that the communication of VAT data was submitted.
sl	V vseh primerih, ko subjekt ne rezident je v istem davčnem letu, a v različnih obdobjih istega leta, izvedel operacije, ki so pomembne za obdavčitev DDV v Italiji, tako potom davčnega predstavnika kot z neposredno identifikacijo, mora prijavo podatkov DDV subjekt (davčni predstavnik oziroma subjekt ne rezident, ki je neposredno identificiran) vročiti z enim samim obrazcem, ki naj navaja datum vročitve prijave.

en	Taxpayers who make use of a reduction of the taxable base (publishers) must indicate in the line the taxable amount related to the operations after the due reduction has been already considered.
sl	Zavezanci, ki koristijo znižanje davčne osnove (založniki), morajo navesti v vrstici obdavčljivo osnovo transakcij v neto znesku že brez pripadajočega odbitka.

en	UNDERTAKING TO SUBMIT ELECTRONICALLY
sl	OBVEZNOST ELEKTRONSKE PREDLOŽITVE

en	• taxpayers who are eligible for the flat-rate scheme for natural persons engaged in the conduct of business, arts and professions as provided for in Article 1, paragraphs 54 to 89 of Law no. 190 of December 23rd 2014;
sl	• fzavezanci, ki izkoristijo pavšalni režim za fizične osebe, ki opravljajo poslovne ali umetniške dejavnosti ali poklice, ki jih določajo odstavki od 54 do 89, 1. Člena zakona št. 190 z dne 23. decembra 2014;

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

en	The said office shall dispatch by post to the applicant or upon the delivery to a person in charge (equipped with a suitable proxy and own or delegator's identity document) the virtual envelope, whose number is used for the procurement of the necessary credentials for the generation of the security environment and, if the user is a natural person, to access restricted areas of the website dedicated to e-services.
sl	Omenjeni urad pošlje ovojnico po redni pošti prosilcu ali pa pooblaščeni osebi (ki se izkaže z ustreznim pooblastilom in svojim osebnim dokumentom in osebnim dokumentom pooblastitelja) izda virtualno ovojnico, katere številka se uporabi za prevzem poverilnice, potrebne za pripravo varovanega okolja, ter, v primeru, da je uporabnik fizična oseba, za dostop do dela spletne strani, namenjenega elektronskim storitvam.

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

en	Methods of completion
sl	Način izpolnjevanja

en	SPECIAL OCCURRENCES: cross the box if the deadline for the submission of the communication falls during the period of suspension from the performance of the obligations, owing to the occurrence of special events.
sl	POSEBNI PRIMERI: prečrtajte okence v primeru, da se rok vročitve pričujoče prijave izteče v obdobju prekinitve izvrševanja postopkov zaradi izrednih in nepredvidenih razlogov.

en	In fact, this information, which is relevant for the final tax payment, must only be provided in the relative annual declaration.
sl	Ti podatki so namreč potrebni za dokončno plačilo davka in bodo navedeni izključno v odgovarjajoči letni prijavi.

en	Notification of the electronic filing of the annual communication of VAT data
sl	Potrditev vročitve letne prijave podatkov DDV

en	In addition to the above, the tax relative to the same transactions must be included in line CD4 as VAT payable (resulting from the register of invoices issued or the register of considerations) and in line CD5, as tax that can be deducted (resulting from the register of purchases).
sl	Poleg tega, mora davek, ki se nanaša na iste operacije, biti vključen v vrstico CD4 kot izterljivi DDV (ki izhaja iz registra izdanih faktur ali protivrednosti) in v vrstico CD5, kot davčni odbitek (ki izhaja iz registra nakupov).

en	• issue the declarant, (simultaneously with the receipt of the filing or the acceptance of the instruction to prepare it), with an undertaking to electronically post the data contained in the communication to the Revenue Agency, specifying whether the communication was delivered to him already completed or whether it will be prepared by him; this undertaking must be dated and signed by the intermediary or by the group company, even if issued in an informal manner.
sl	• hkrati s sprejemom obvestila ali prevzemom obveze za pripravo slednjega, zavezancu izdati potrdilo o obvezi za elektronsko pošiljanje v njej vsebovanih podatkov Agenciji za prihodke; pojasniti morajo, ali so obvestilo prejeli že izpolnjeno ali ga bodo izpolnili sami; navedeno izjavo o prevzemu obveze mora predati in podpisati posrednik ali družba iz skupine, četudi se le-ta izda v prosti obliki; ta obveznost mora biti datirana in jo mora podpisati posrednik ali družba skupine, čeprav je izdana v nepredpisani obliki.

en	Taxpayers who have carried out more than one activity in respect of which they have kept, either in terms of the law or by choice, separate accounts under article 36, must submit a single form, which summarizes all the activities managed with separate accounting.
sl	Zavezanci, ki so izpeljali več aktivnosti, za katere so vodili (zaradi zakonskih določil ali zaradi izbire) ločeno knjigovodstvo, v skladu s 36. členom, morajo vročiti en sam obrazec prijave, ki vsebuje podatke vseh aktivnosti, za katere se je uveljavilo ločeno knjigovodstvo.

en	Naturally, in the case of testamentary succession, the communication must be submitted by the heirs for the entire fiscal year - the number 7 must be entered in the box reserved for the appointment code.
sl	Seveda, v primeru dedovanja, prijavo na vsak način vročijo dediči za celotno davčno leto in vnesejo vrednost 7 v kvadratek šifre funkcije.

en	In line CD1, field 2, indicate the aggregate amount of the non-taxable transactions already included in field 1 of the same line: - exports and other non-taxable transactions, that may contribute to the formation of the ceiling referred to in paragraph 2 of article 2 of Law No. 28 of 18 February 1997, including the sale of goods carried out in terms of article 71, regarding traders residing in the Republic of San Marino and the Vatican City.
sl	Vrstica CD1, polje 2, navedite skupno vsoto ne obdavčljivih operacij, ki so že vključene v polju 1 iste vrstice: - izvozi in druge ne obdavčljive operacije, ki lahko sestavijo plafon, v skladu z 2. čl., 2. odstavek zakona št. 28, z dne 18. februarja 1997, vključno s predajami dobrin, v skladu z 71. čl., v odnosih s poslovnimi subjekti, ki so rezidenti v Republiki San Marino in v Vatikanu.

en	The authorized intermediaries belonging to the following categories are required to electronically file the communications:
sl	K elektronskem pošiljanju so obvezani pooblaščeni posredniki, ki se uvrščajo v naslednje kategorije:

en	For this purpose the two final zeros have been printed after the comma in the spaces for the amounts.
sl	V razdelkih, namenjenih zneskom, sta bili v ta namen natisnjeni dve končni ničli po vejici.

en	The form must be submitted by no later than the end of February of each year and if the deadline for submitting the communication falls on a Saturday or holidays, it is extended to the next working day.
sl	V primeru, da pade rok vročitve na soboto ali na praznik, se rok podaljša do naslednjega delavnika.

en	This information can be consulted by registered users to eservices in the "Receipts" section of the Revenue Agency website.
sl	To obvestilo si lahko ogledate v razdelku "Potrdila" na spletni strani Agencije za prihodke, rezervirani za registrirane uporabnike elektronskih storitev.

en	Companies and entities making use of the group VAT payment procedure The entities and companies, who for the year relating to the communication made use of the procedure for group VAT payment referred to in the last paragraph of article 73 must each submit a form containing their own information.
sl	Družbe in ustanove, ki pristopijo k obračunu DDV za celo skupino podjetij Ustanove in družbe, ki so za leto, na katerega se nanaša sporočilo, pristopile k proceduri obračuna DDV za celo skupino podjetij, v skladu z zadnjim odstavkom 73. členom, predstavijo vsaka svoj samostojni obrazec s svojimi podatki.

en	Line CD2, field 3, indicate the amount, already included in field 1 of the same line of the exempt domestic purchases, the imports not subject to VAT (article 68, excluding letter a), as well as the imports of gold for investment purposes.
sl	Vrstica CD2, polje 3, navedite vsoto, ki je že vključena v polju 1 iste vrstice, neobdavčljivih nakupov znotraj države, uvozov, ki niso podvrženi davkom (68. čl., izključena črka a) ter uvozov investicijskega zlata.

en	The calculation must also include the total sum of the transactions carried out or recorded or which are subject to recording within the ambit of the activity for which exemption from the annual VAT declaration and consequently, from the communication of information, is provided.
sl	Zavezanec mora v računu vključiti tudi skupno vsoto izvedenih operacij, registriranih operacij ali operacij, ki so podvržene registraciji v sklopu aktivnosti, za katero se predvideva oprostitev letne prijave DDV in torej tudi prijave podatkov.

en	The taxpayer may however refer to the instructions relating to the annual declaration, in order to correctly complete this communication.
sl	Zavezanec si lahko pomaga tudi z navodili za izpolnitev obrazca letne prijave zato, da pravilno izpolni pričujoče poročilo.

en	For the completion of this line by taxpayers who have adopted specific regimes for calculation of the tax, please refer to the instructions already provided in the specific paragraph.
sl	Za izpolnitev pričujoče vrstice s strani zavezancev, ki uporabljajo posebne režime določitve davka, preglejte navodila iz strani.

en	In general holders of a VAT number, who are obliged to submit the annual VAT declaration must submit the annual communication of VAT data (even if they did not carry out any taxable transactions during the year or they are not required to make the periodic payments) with the undermentioned exceptions.
sl	Letno prijavo podatkov DDV morajo vročiti zavezanci, ki imajo številko DDV in morajo predstaviti letno prijavo DDV, tudi če v teku leta niso izvedli obdavčljivih operacij, oziroma tudi če nimajo obveze po periodičnem obračunu, s spodaj navedenimi izjemami.

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

en	Taxpayers making quarterly payments
sl	Zavezanci s trimesečnimi plačili

en	It is not possible to amend or supplement a communication that has already been submitted and therefore the final information will be correctly set out in the annual declaration.
sl	Ker možnost popraviti ali dopolniti že vročene prijave ni predvidena, bodo dokončni podatki posredovani z letno davčno prijavo.

en	COMMUNICATION OF ENTITY OR COMPANIES BELONGING TO A VAT GROUP: cross the box if the communication is submitted by an entity or company that has availed of the special group VAT payment procedure during the year to which the VAT communication data refers, as per the last paragraph of article 73.
sl	PRIjAVA USTANOVE ALI DRUŽBE, KI SE jE PRIDRUŽILA SKUPINI DDV: prečrtajte okence, če prijavo vroči ustanova ali družba, ki se je v letu, na katerega se nanaša prijava podatkov DDV, udeležila posebnega postopka obračuna DDV za celo skupino podjetij, v skladu z zadnjim odstavkom 73. čl.

en	Taxpayers who, during the fiscal year, arising out of a legal obligation or by choice adopt special criteria to determine the tax due or deductible (for example special regimes for agricultural and farm holiday concerns) must record in line CD4 (VAT payable) and in line CD5 (VAT deducted) the amount arising out of the application of the special regime to which they belong.
sl	Zavezanci, ki zaradi zakonskih določil ali po lastni izbiri v davčnem letu uporabijo posebne kriterije določanja davka ali davčnega odbitka (na primer posebni kmečki režim, kmečki turizem, itd.), morajo v vrstico CD4 (izterljiv DDV) in v vrstico CD5 (davčni odbitek DDV) navesti davek, ki izhaja iz uveljavitve posebnega režima.

en	Moreover, for the purposes of this communication the following information need not be provided: the set-offs made in the fiscal year; the carry-forward of the input VAT relating to the previous year; the infra-annual refunds requested, as well as the portion of the input VAT, relating to the fiscal year regarding whichthe taxpayer intends to request a refund.
sl	Poleg tega poudarjamo, da se za pričujočo prijavo ne upoštevajo kompenzacije, ki so bile uveljavljene v davčnem letu, znesek kredita DDV za prejšnje leto, med-letna povračila ter del kredita DDV za davčno leto, za katerega zavezanec želi prositi za povračilo.

en	If the activity is one in respect of which the taxpayer does not have to submit the annual VAT declaration and consequently does not have to submit the communication, the information relating to this activity must not be included in the communication to be submitted for the other activities, in respect of which the obligation to make the declaration exists.
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	Extraordinary transactions or transformations that took place during the fiscal year to which the communication relates 1) Where the assignor (the incorporated or split company, the conferring, ceding or donating party) has ceased to exist by reason of the extraordinary transaction or transformation the assignee (the incorporating or beneficiary company, the conferee, transferee, or donee) must submit two separate data communications:
sl	Izredne operacije ali spremembe med davčnim letom, ki so podvržene posredovanju podatkov 1) V primeru, da subjekta prosilca (pripojena ali ločena družba, subjekt, ki doprinese kapital v podjetje, odstopnik ali darovalec) je odpadel zaradi izredne operacije ali spremembe, mora subjekt upravičenec (pridruženo podjetje ali podjetje koristnik, subjekt, ki prejme doprinos, prevzemnik ali obdarjenec) vročiti dve različni prijavi podatkov:

en	It is pointed out that this line must not include intra-community purchases, even if they have been recorded in the abovementioned registers.
sl	Poudarjamo, da ta vrstica ne vključuje plačil za nudenje storitev znotraj Skupnosti, ki so že vključena v polju 1 ter, seveda, nakupe znotraj Skupnosti, čeprav so zapisani v omenjenih registrih.

en	• keep a copy of the communication transmitted (on computerized media), for the same period of time provided for in article 43 of Presidential Decree No. 600 of 1973, should the Revenue Agency require it to be exhibited in the event of an audit being carried out.
sl	• shraniti kopijo poslanega obvestila, tudi v elektronski obliki, za že omenjeno obdobje, kot ga predvideva 43. člen odloka Predsednika republike št. 600 iz leta 1973, v katerem lahko pride do preverjanj s strani Davčne uprave.

en	The subjects other than natural persons perform the telematic interchange of this communication by their own officers, appointed in the manner described in the Circular no. 30 / E on 25 June 2009 and in the relevant technical annex.
sl	Subjekti zavezanci za DDV, ki niso fizične osebe, opravijo elektronsko pošiljanje tega obvestila prek svojih pooblaščencev, imenovanih na način, opisan v okrožnici št. 30/E z dne 25. junija 2009 in njeni tehnični prilogi.

en	Line CD6, field 1 indicate the amount of the output VAT resulting from the difference between the amounts indicated in lines CD4 and CD5.
sl	Vrstica CD6, polje 1, navedite znesek DDV v breme, ki izhaja iz razlike med zneski iz vrstic CD4 in CD5.

en	Line CD2, field 2, indicate the aggregate amount of the non-taxable purchases already included in field 1 of the same line: - domestic purchases and imports made without paying VAT, using the ceiling in terms
sl	Vrstica CD2, polje 2, navedite skupno vsoto ne obdavčljivih nakupov, ki so že vključeni v polju 1 iste vrstice: - nakupi znotraj države in uvozi, ki so bili izvedeni brez plačila davka, z uporabo plafona

en	Line CD3, must only include the imports of gold material, semi-finished gold products and the imports of pure silver, and imports of scrap and other recycled material in terms of article 74, paragraphs 7 and 8, already included in line CD2, field 1, in respect of which, under the article 70, paragraphs 5 and 6, the tax is not paid on entry into customs, but is discharged by means of a simultaneous noting of the bill of entry in the registers referred to in articles 23 (or 24) and article 25.
sl	Vrstica CD3, v to vrstico so vključeni samo uvozi zlatega materiala, pol-izdelanih zlatih izdelkov in uvozi čistega srebra ter uvozi železnine in drugih materialov v skladu s 74. čl., 7. in 8. odstavek, ki so že vključeni v vrstici CD2, polje 1, in za katere, na podlagi 70. čl., 5. in 6. odstavek, se davek ne izplača carini, temveč z zapisom carinskega računa v register, v skladu s 23.

en	a) Direct online filing Persons who choose to file their communication directly must use: - the electronic Entratel service, whenever the obligation exists to file the return of the withholding agents (Form 770, simplified or ordinary), in relation to more than twenty persons; - the electronic Fisconline service, whenever the obligation exists to file the return of withholding agents for no more than twenty persons or, despite the obligation to electronically file the other statements as laid down by Presidential Decree no. 322 of 1998, they are not required to file the statement of withholding agents.
sl	Subjekti, ki izberejo neposredno posredovanje prijave se morajo obvezno posluževati: - elektronske storitve Entratel, če obstaja obveznost predložitve napovedi s strani nadomestnega vplačnika (Obrazec 770 poenostavljeni ali navadni) glede na število subjektov, ki je večje od dvajset; - elektronske storitve Fiscoline, če obstaja obveznost predložitve napovedi s strani nadomestnih vplačnikov glede na število subjektov,ki ne presega dvajset, ali če je njihova obveznost elektronska predložitev druge napovedi v skladu z odlokom predsednika republike (O.P.R.)

en	The body (even if not commercial) or the controlling company (including a partnership) or controlled company are considered to belong to the group.
sl	Za pripadajoče skupini se šteje ustanova (tudi gospodarska), kontrolne ali kon

en	In this form, the tax-payer must basically give comprehensive details of the total periodic payments (or the annual totals for taxpayers who are not obliged to comply with the latter obligation), with the purpose of determining the output or input VAT, without taking into account any possible adjustments or balancing transactions (like the final calculation of the pro rata).
sl	V pričujočem obrazcu mora zavezanec navesti skupni znesek končnega rezultata periodičnih obračunov (oziroma letne zneske za zavezance, za katere se ne uveljavlja slednje določilo) zato, da se lahko določi kreditni znesek DDV, ne de bi pri tem upoštevali morebitnih popravkov ali izenačenj (na primer dokončni izračun pro rata), poleg drugih sintetičnih podatkov, ki se nanašajo na operacije, izvedene v odgovarjajočem obdobju.

en	Line CD6, field 2, indicate the total amount of input VAT resulting from the difference between the amounts indicated in lines CD5 and CD4
sl	Vrstica CD6, polje 2, navedite znesek DDV v dobro, ki izhaja iz razlike med zneski iz vrstic CD5 in CD4.

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

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

en	Line CD4, indicate the amount of VAT payable, relative to the transactions carried out during the reference period, regarding which transactions tax has become payable, or relative to transactions carried out previously regarding which the tax has become payable during the competent period, which transactions are recorded in the invoice register or register of considerations or that are subject to registration.
sl	Vrstica CD4, navesti znesek izterljivega DDV, ki se nanaša na operacije, izvedene v referenčnem obdobju, za katere se je pojavila izterljivost, oziroma ki se nanaša na predhodno izpeljane operacije, za katere je davek postal izterljiv v odgovarjajočem obdobju, in ki so zapisane v registru izdanih faktur ali protivrednosti ali ki so na vsak način podvržene registraciji.

en	Line CD2, field 4, indicate the aggregate amount of the intra-community purchases of goods already included in field 1 of the same line.
sl	Vrstica CD2, polje 4, navedite skupni znesek nakupov dobrin znotraj Skupnosti, ki so že vključeni v polju 1 iste vrstice.

en	Particular cases of submission
sl	Posebni primeri vročitve

en	Line CD1, field 4, indicate the aggregate amount of the non-taxable intra-community sale of goods, which are already included in field 1 of the same line and recorded in the invoice register (article 23) or in the register of considerations (article 24).
sl	Vrstica CD1, polje 4, navedite skupno vsoto predaje dobrin znotraj Skupnosti, ki so že vključene v polju 1 iste vrstice, in ki so zapisane v registru izdanih faktur (23. čl.) ali v registru protivrednosti (24. čl.).

en	The subjects other than natural persons perform the telematic interchange of the communication by their own officers appointed in the manner described in the Circular no. 30/E on 25 June 2009 and in the relevant technical annex.
sl	Subjekti zavezanci za DDV, ki niso fizične osebe, opravijo elektronsko pošiljanje obvestila prek svojih pooblaščencev, imenovanih na način, opisan v okrožnici št. 30/E z dne 25. junija 2009 in njeni tehnični prilogi.

en	Taxpayers who make quarterly payments under article 7 of Presidential Decree No. 542 of 14 October 1999, article 73, paragraph 1, letter e) and article 74, paragraphs 4 and 5, or on the basis of other special provisions, must submit the annual communication of VAT data making reference to all the transactions carried out during the fiscal year.
sl	št. 542 z dne 14. oktobra 1999, 73. čl., 1. odstavek, črka e), 74. čl., 4. in 5. odstavek, oziroma na podlagi drugih posebnih določil, morajo predstaviti letno prijavo podatkov DDV z navedbo vseh operacij, izvedenih v davčnem letu, v katero naj vključijo tudi podatke, ki se nanašajo na obdobje oktober-december, zato, da se izračuna DDV v dobro ali v breme v zvezi s celotnim davčnim obdobjem.

en	The fiscal agents of non-resident persons, appointed under the second paragraph of article 17 are obliged to submit the annual communication of VAT data indicating the information relating to the transactions carried out in the year to which the communication refers and reflecting the appointment code 6 in the section relating to the declarant.
sl	Davčni predstavniki subjektov ne rezidentov, ki so določeni na podlagi 17. čl., drugi odstavek, morajo vročiti letno prijavo podatkov DDV z navedbo podatkov operacij, ki so bile izpeljane v letu, na katerega se nanaša prijava podatkov.

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

en	These are depreciable, tangible or intangible goods as set out in articles 102 and 103 of Presidential Decree no. 917 of 22 December 1986, including goods costing not more than 516.46 euros and including the residual value for goods already purchased under leasing agreements (for example plant, machinery and equipment, etc.) and non-depreciable capital goods, purchased under leasing agreements, calculating the amount of the instalments paid for capital goods purchased under leasing, usufruct or hire agreements or other forms of payment and considerations for the purchase of non-depreciable capital goods (for example land).
sl	št. 917 z dne 22.decembra 1986, vključno s sredstvi, katerih stroški ne presegajo 516,46 eur in vključno s ceno odkupa za že nabavljena sredstva na leasing (npr. stroji, naprave, postrojenja, itd.), neamortizacijska osnovna sredstva, kjer se obračuna znesek najema za osnovna sredstva nabavljena na podlagi pogodbe o leasingu, užitku, najemu ali iz drugega plačnega naslova in znesek nabave neamortizacijskih osnovnih sredstveh (npr. zemljišča).

en	be performed by one or more subjects of the same group exclusively through the electronic service Entratel.
sl	odstavek) V sklopu skupine podjetij lahko elektronsko posredovanje podatkov subjektov, ki pripadajo skupini, opravi eden ali več subjektov iste skupine, izključno z elektronsko storitvijo Entratel.

en	The form for the annual communication of VAT data may only be filed electronically.
sl	Zavezanec mora vročiti obrazec letne prijave podatkov DDV izključno po elektronski poti.

en	b) Online filing through qualified intermediaries The intermediaries reported in art. 3, par. 3, Presidential Decree no. 322 of 1998, are required to electronically forward to the Revenue Agency, using the Entratel electronic service, both the communications prepared by them on behalf of the declarant and the communications prepared by the taxpayer for which they have taken on the obligation to electronic filing.
sl	št. 322 iz leta 1998 morajo preko elektronske storitve Entratel, Agenciji za Prihodke elektronsko posredovati prijave, ki so jih pripravili v imenu prijavitelja in prijave, ki jih je pripravil sam zavezanec in za katere so podpisali obvezo o elektronskem pošiljanju.

en	This section must only be completed in cases where the declarant (the person who signs the communication) is not the same person as the taxpayer to whom the communication refers.
sl	Pričujočo preglednico izpolnite samo v primeru, da je prijavitelj (zavezanec, ki podpiše prijavo) drugačni subjekt od zavezanca, na katerega se nanaša prijava.

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

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

en	SECTION III - CALCULATION OF OUTPUT OR INPUT VAT
sl	RAZDELEK III - DOLOČITEV DDV V DOBRO ALI V BREME

en	Line CD1, field 1, indicate the total amount, net of VAT, of sales operations (sale of goods and provision of services), i.e. domestic, intra-community and export sales, carried out during the period in question, including those for which VAT is payable at a later date, entered in the records of invoices issued or in the records of payments for supplies received or in any case subject to being recorded, excluding exempt operations for which the taxpayer has chosen to be exempt from compliance as provided for by article 36-bis.
sl	Vrstica CD1, polje 1, navedite skupni znesek, neto brez DDV, transakcij iz aktivnega poslovanja (prodaja blaga in storitev), opravljenih interno, znotraj skupnosti in izvoženih, v referenčnem obdobju, vključno s preloženo obveznostjo plačila, ki so vpisane v register izdanih faktur oziroma plačil oziroma ki jih je potrebno zabeležiti, razen oproščenih transakcij, za katere davčni zavezanec uveljavlja oprostitev obveznosti v skladu s 36-bis.

en	Line CD2, field 1, indicate the aggregate amount, net of VAT, of the domestic and intracommunity purchases and imports relevant for VAT purposes, included purchases subject to deferred payment, relative to goods and services, resulting from the invoices and bills of entry for imports that have been recorded or which are subject to recording, during the year of reference, in the purchases register in terms of article 25 or in other registers required by the provisions relating to special regimes.
sl	Vrstica CD2, polje 1, navedite skupno vsoto, po odštetju davka, nakupov znotraj države, znotraj skupnosti in v sklopu uvozov, ki so pomembni za učinke DDV, vključno z nakupi s preloženo izterljivostjo, ki se nanašajo na dobrine in storitve, ki izhajajo iz faktur in iz carinskih dokumentov uvoza, ki so podvržene registracij v referenčnem letu v registru nakupov, na podlagi 25. čl., oziroma ki so zapisani v drugih predvidenih registrih, ki jih predvidevajo določila v zvezi s posebnimi režimi.

en	Through the annual communication of VAT data the taxpayer does not in fact proceed with the final self-determination of the tax due.
sl	Z letno prijavo podatkov DDV zavezanec namreč ne more dokončno določiti višine davkov, kar se bo pa uresničilo potom tradicionalnega sredstva letne prijave.

en	This form and the related instructions are available in electronic format, free of charge and can be downloaded from the website of the Revenue Agency at www.agenziaentrate.gov.it or from the website of the Ministry of the Economy and Finance at www.finanze.gov.it.
sl	Tabelo najdete v uradih Agencije za Prihodke in na spletni strani www.agenziaentrate.gov.it in www.finanze.gov.it.

en	Intra-community sales must not be included and must be indicated in the following field 4 instead; - non-taxable transactions carried out regarding exporters who have submitted the declaration of intent; - other qualified non-taxable transactions that do not contribute to the formation of the ceiling, which include for example the non-taxable part of the considerations relating to
sl	Niso vključene operacije znotraj Skupnosti, za katere se navajajo samo predaje dobrin, in sicer v naslednjem polju 4; - ne obdavčljive operacije, ki so bile izvedene v odnosih z izvozniki, ki so predstavili izjavo o nameri;

en	Taxpayers who are obliged to submit the communication and taxpayers who are exempt from doing so.
sl	Zavezanci, ki morajo vročiti prijavo podatkov in oproščeni zavezanci

en	The tax relative to particular types of operations for which the same is due from the assignee on the basis of specific dispositions (e.g. intra-community purchases and article 17, paragraphs 2, 5, 6 and 7) or from persons operating in particular activity sectors for commission paid (e.g. article 74, paragraph 1, letter e) article 74-ter, paragraph 8), must be included as payable VAT (evident from the invoices issued or payments received), in line CD4 and, as deductible VAT (evident from the purchases register), in line CD5.
sl	Davek za posebne tipologije operacij, ki ga mora na podlagi posebnih določil poravnati cesionar (na primer nakupi znotraj Skupnosti in 17. čl., 2., 5., 6. in 7. odstavek), oziroma subjekti, ki delujejo na posebnih področjih dejavnosti za odpravnine, ki so jih izplačali (na primer 74. čl., prvi odstavek, črka e), 74-ter.

en	TAX CODE OF THE DECLARANT COMPANY: in cases where the declarant is a company submitting the VAT declaration on behalf of another taxpayer, this field must also be completed.
sl	DAVČNA šTEVILKA DRUŽBE - PRIjAVITELjA: v primeru, da je prijavitelj družba, ki predstavi prijavo DDV na ime drugega zaveznika, je treba izpolniti tudi pričujoče polje in v tem primeru navesti, v odgovarjajočem razdelku, šifro funkcije v zvezi z odnosom med družbo prijaviteljem in zavezancem.

en	• the second containing the information relating to the transactions carried out by the assignor during the part of the year to which the communication refers and up to the last payment made prior to the extraordinary transaction or transformation; the communication must contain the following information: the information relating to the incorporated, split or conferring party etc. must be supplied in the section reserved for the taxpayer; the section reserved for the declarant must contain the information relating to the party that results from the transformation - the number 9 must be inserted in the box reserved for the appointment code 2) Where the assignor has not ceased to exist as a result of the extraordinary transaction or transformation, the communication of VAT data must be submitted:
sl	• druga prijava mora vsebovati podatke izpeljanih operacij, ki jih je subjekt imetnik pravice vodil v delu leta, na katerega se nanaša prijava vse od zadnje izvedene likvidacije pred izredno operacijo ali spremembo; v tej prijavi mora zavezanec navesti, v delu, ki je namenjen zavezancu, podatke o pripojeni, ločeni, doprinesni, itd. družbi, medtem ko v preglednici, ki je namenjena prijavitelju, navede podatke subjekta, ki izhaja iz spremembe in vnese vrednost 9 v kvadratek, ki odgovarja šifri funkcije.

en	• Taxpayers who are exempt from having to submit the annual VAT declaration for the year to which the communication refers, namely: - Taxpayers, who for the fiscal year only recorded transactions, which are exempt in terms of article 10, as well as taxpayers, who having taken advantage of the exemption from the obligations to invoice and record in terms of article 36-bis only carried out exempt transactions, even if they are obliged for the same year to submit the annual VAT declaration pursuant to the implementation of the changes referred to in article 19-bis2.
sl	• zavezanci, ki so v letu, na katerega se nanaša prijava podatkov, bili oproščeni vročitve letne prijave DDV, in sicer: - zavezanci, ki so za davčno leto registrirali izključno posle, ki so v skladu z 10. členom oproščeni ter tisti, ki so uveljavili oprostitev od obveznosti fakturiranja in registriranja v skladu s 36-bis.

en	In cases where a non-resident person has an established organization in Italy, an annual communication of VAT data that refers to the information relating to transactions, which were carried out during the fiscal year and which are attributable to the organization, must be submitted.
sl	V primeru stabilne organizacije v Italiji subjekta nerezidenta, je treba predložiti letno obvestilo s podatki DDV z nanašanjem na podatke o poslih izvedenih v davčnem letu.

en	SIGNING THE COMMUNICATION
sl	PODPIS NAPOVEDI

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

en	• if a CAF (Tax Assistance Centre) is involved, enter the CAF (Tax Assistance Centre) roll registration number;
sl	• če gre za matično številko, svojo številko vpisa v register;

en	Obviously, the box must also be crossed where the taxpayer has managed two activities with separate accounting, where one of the activities is exempt from submitting the annual VAT declaration based on specific legislative provisions and is consequently also exempt from submitting the communication.
sl	LOČENO KNjIGOVODSTVO: zavezanec prečrta kvadratek, če je v davčnem letu, na katerega se nanaša prijava, izpeljal več dejavnosti, za katere je vodil ločeno knjigovodstvo, v skladu s 36. čl. Kvadratek seveda prekriža tudi v primeru, da je vodil z ločenim knjigovodstvom dve dejavnosti, ena od katerih je na podlagi specifičnih pravnih določil oproščena predstavitve letne napovede DDV in torej tudi pričujočega prijave.

en	Remember that this line must include: the non-taxable intra-community purchases in terms of paragraph 1, article 42 of Decree Law No. 331 of 1993 (including purchases made without payment of VAT, using the ceiling in terms of paragraph 2, article 2 of Law No. 28 of 18 February 1997) and those in terms of article 40, paragraph 2, of the same Decree Law (tri-lateral community transactions with the national trader acting as the transferee-transferor).
sl	št. 331 z leta 1993 (vključno z nakupi, ki so bili izvedeni brez plačila davka z uporabo plafona v skladu z 2. čl., 2. odstavek, zakona št. 28, z dne 18. februarja 1997), ter z nakupi, ki jih navaja 40. čl., 2. odstavek istega zakonskega odloka (dejavnosti znotraj Skupnosti s posegom državnega subjekta cesionarja - odstopnika).

en	Based on the provisions contained in the above-mentioned Presidential Decree no. 322 of 1998, authorized intermediarie and the companies of the group in charge of the electronic filing, shall:
sl	Dokumentacija, ki jo posrednik (pooblaščeni za posredovanje in družba skupine) mora izdati prijavitelju in dokaz predložitve prijava Na podlagi odločb, vsebovanih v imenovanem odloku Predsednika republike št. 322 iz leta 1998, morajo pooblaščeni posredniki in družbe skupine, zadolžene za elektronsko pošiljanje:

en	Line CD2, field 5, indicate purchases of capital goods already included in the preceding fields.
sl	Vrstica CD2, polje 5, navedite nabavljena osnovna sredstva, ki so že zajeta v predhodnih poljih.

en	• taxpayers who submit their VAT returns by February, as provided for by article 8-bis, second paragraph, final sentence of Presidential Decree no. 322 of 1998, introduced by article 10, Decree Law no. 78 of 1 July 2009, are also exempted.
sl	• oproščeni so tudi zavezanci, ki predložijo letno napoved za DDV v mesecu februarju v skladu z 8. členom bis, drugi odstavek, zadnje obdobje odloka predsednika republike (O.P.R.)

en	Line CD1, field 3, indicate the aggregate amount (already included in field 1 of the same line) of the exempt transactions in terms of article 10.
sl	Vrstica CD1, polje 3, navedite vsoto, ki je že vključena v polju 1 iste vrstice, neobdavčljivih operacij, na podlagi 10. čl.

en	The obligation to submit the annual communication of VAT data has been instituted in accordance with the provisions contained in article 8-bis of Presidential Decree (D.P.R.) no. 322 of 22 July 1998 introduced by article 9 of Presidential Decree (D.P.R.) no. 435 of 07 December 2001, as amended by article 10 of Decree Law no. 78 of 01 July 2009, with the aim of further simplifying and rationalising taxpayers' obligations while complying with EU requirements.
sl	št. 435 z dne 07. decembra 2001, spremenjenega z 10. členom zakonskega odloka št. 78 z dne 01. julija 2009 z namenom poenostavitve in nadaljnje racionalizacije izpolnjevanja zavezancev ter spoštovanja obveznosti Skupnosti.

en	It is pointed out, furthermore, that this field must also include operations which are nontaxable as they do not satisfy the territorial requirement as provided for by articles 7 to 7septies of Presidential Decree no. 633 of 1972 and for which it is obligatory to issue an invoice in accordance with the provisions contained in article 21, paragraph 6-bis, of the same decree.
sl	Opozoriti je treba tudi, da je treba v to polje vključiti tudi transakcije, ki niso predmet obdavčitve zaradi neizpolnjevanja ozemeljske zahteve iz členov od 7. do 7-septies.

en	Liability transactions
sl	Agencije za prihodke

en	Line CD1, field 5, indicate sales of capital goods already included in the previous fields.
sl	Vrstica CD1, polje 5, navedite cesije osnovnih sredstev, ki so že zajeta v predhodnih poljih.

en	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	rant their data with appointment code 7.
sl	podatke in navedejo šifro funkcije 7.

en	Application of the dispositions provided for by Law no. 398 of 1991
sl	Uporaba določil, ki jih predvideva zakon št. 398 z 1991

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

en	1 Victims of extortionate and usurious demands
sl	1 Žrtve izsiljevanja in oderuštva

en	It is pointed out that fields 6 and 7 must indicate operations carried out starting from 1 April 2011.
sl	Treba je opozoriti, da je v poljih 6 in 7 potrebno navesti operacije, izvedene od 1. aprila 2011 dalje.

en	27.42.0, i.e. subjects that produce aluminium and semi-processed products.
sl	27.42.0 in torej subjekti, ki proizvajajo aluminij in polobdelance.

en	b) Statement filed through the Internet E-service (Fisconline) An essential requirement for filing is the possession of a PIN (Personal Identification Number) code, which can be requested by the taxpayer: a) via web, by connecting to http:/ /telematici.agenziaentrate.gov.it; b) by calling the automatic telephone service on 848.800.444; c) at any Revenue Agency Office.
sl	b) Napoved predložena preko elektronske Internetne službe (Fisconline) Za pošiljanje je pomembna PIN koda (Personal Identification Number / Osebna Identifikacijska Številka), ki jo lahko zahteva zavezanec: a) preko spletne strani s povezavo na spletno stran http://telematici.agenziaentrate.gov.it; b) telefonsko tako, da se pokliče avtomatski servis 848.800.444; c) pri katerem koli uradu Agencije za Prihodke.

en	The VAT return must be
sl	Napoved DDV mora biti

en	lumn 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	It is pointed out that lines VJ15 and VJ16 must indicate purchase operations carried out starting from 1 April 2011.
sl	Treba je opozoriti, da je v vrsticah VJ15 in VJ16 potrebno navesti operacije nakupa, izvedene od 1. aprila 2011 dalje.

en	Limited to the aforesaid transactions, one derives the following: - the determination of the taxable base according to general criteria;
sl	Iz tega izhaja omejeno omenjenim poslom: - določanje davčne osnove po splošnih kriterijih;

en	tionships that produce unearned income and by means of transfers for a money consideration or by refund of pecuniary credits or financial instruments, as well as those realized by means of relationships through which positive or negative differences can be obtained and which are dependent on an uncertain event."
sl	prihodkov in s cesijo vrednostnih papirjev ali izplačilo denarnih terjatev ali finančnih instrumentov ter tistih, ki so realizirani z razmerji preko katerih so lahko doseženi pozitivne in negativne razlike v odvisnosti od negotovega dogodka".

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

en	- the determination of the deduction according to the principles imposed by article 19; - the compliance with the obligations in heading II, as to payment and submission of the annual re
sl	- določanje odbitka po načelih, ki jih narekuje 19. člen; - upoštevanje obveznosti v skladu z II.poglavjem o izplačilu in predložitvi letne napovedi ter letno

en	In the latter case, too, the obligation to submit the specific VAT 74-bis form to the competent office of the Revenue Agency exclusively by electronic means, and within four months of the appointment of the official receiver or court-appointed liquidator, still applies.
sl	Tudi v tem zadnjem primeru ostaja obveznost predložitve posebnega obrazca DDV 74bis pristojnemu Uradu Agencije za prihodke izključno po elektronski poti in v štirih mesecih od imenovanja stečajnega upravitelja ali likvidacijskega upravitelja.

en	As specified in circular no. 45 of 2011, which provides clarifications regarding the applica
sl	Kot je navedeno v okrožnici št. 45 iz leta 2011, ki je zagotovila pojasnila o uporabi nove stan

en	It is pointed out that the amount indicated in this line may be requested as a refund, in
sl	Treba je opozoriti, da je lahko znesek, naveden v tej vrstici, predmet zahtevka za

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

en	• 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

en	calculating income by applying the profitability coefficient of 25% to receipts.
sl	kov z uporabo pri zneskih dobička koeficient donosnosti 25 odstotkov.

en	Therefore in these lines purchases made in previous years by persons indicated by art. 6, final paragraph, must be included.
sl	V teh vrsticah so vključeni tudi nakupi, ki so jih v predhodnih letih izvajali subjekti navedeni v 6. členu, zadnji odstavek.

en	front cover, a form containing the data concerning their own activity and as many sheets as the funds they manage.
sl	odstavka, naslovno stran, obrazec, ki vsebuje podatke dejavnosti ter toliko obrazcev, kolikor je skladov, ki jih te družbe upravljajo.

en	SECTION 2 - Taxable agricultural operations and taxable commercial or professio
sl	RAZDELEK 2 - Obdavčeni kmetijski posli in obdavčeni posli trgovske ali strokovne dejavnosti

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

en	OFFICIAL RECEIVERS, HEIR, ETC.)
sl	DEDIČ , ITD.)

en	Fraudulent return: - reference, in the return, to false liabilities making use of invoices or other documents regarding inexistent operations, for a total equal to or greater than 154,937.07 Euro
sl	Goljufiva napoved: - navedbe fiktivnih pasivnih elementov v napovedi z uveljavljanjem faktur ali drugih dokumentov za neobstoječe posle v višini 154.937,07 eur ali več

en	In addition, indicate separately in the following fields: - field 2 the sum of exports of goods during the year as provided for by art. 8, first paragraph,
sl	Poleg tega ločeno navedite v naslednja polja: - polje 2 skupni znesek izvoza izdelkov v letu v skladu z 8. členom, prvi odstavek, črke a)

en	- the possibility of certifying the considerations to watch amateur sports events by issuing access
sl	- možnost potrjevanja plačil za udeleženost na amaterskih športnih prireditvah z izdajo pravic do

en	- the year to which the credit deriving from the group refers;
sl	- leto na katero se nanaša terjatev ki izhaja iz skupine;

en	Imports of investment gold must be indicated in line VF15, while imports of so-called "industrial" gold must be specified in line VF11 or VF12 if the 21% rate is applied in order to calculate the tax payable.
sl	Uvoz investicijskega zlata je potrebno navesti v vrstici VF15, medtem ko je uvoz t.i. "industrijskega" zlata potrebno navesti v vrstici VF11 ali v vrstici VF12 v primeru uporabe davčne stopnje 21%, z namenom določitve davčne obveznosti.

en	ces, intra-community operations, etc., carried out monthly, in the same tax period 2011.
sl	državami Skupnosti, itd., ki se izvajajo mesečno v istem davčnem obdobju 2010.

en	B) Separated accounts kept by one or more of the other subjects participating in the
sl	B) Ločeno vodena knjigovodstva, ki jih vodi en ali več subjektov, ki so udeleženi v

en	6 Subjects affected by exceptionally adverse weather events from 04 to 08 November 2011 in the province of Genoa
sl	6 Subjekti, ki so jih prizadele izredne vremenske razmere v dneh od 04. do 08. novembra

en	payments carried out until the last month or quarter which finished before the date of the operation must be indicated.
sl	zadevajo plačila, ki so bila izvedena do konca meseca ali tromesečja, ki se je zaključilo pred datumom posla.

en	State with the methods under art. 74-quinquies for the fulfilment of their obligations in terms of the services rendered through electronic media to clients who are taxable persons with domicile or residence in Italy or in another member country.
sl	na način, ki ga predvideva 74-quinquies člen za obveznosti, ki zadevajo storitve opravljene preko elektronskih sredstev komitentom, ki niso davčni zavezanci, z domicilom ali rezidenti v Italiji ali v drugi državi članici.

en	of the Ministerial Decree of 13 December 1979 and thus not having been guaranteed, have been included in deduction in 2011 by the controlling company and have been set off with debit surpluses of other companies in the group in the course of the same year.
sl	ministrskega odloka z dne 13. decembra 1979 in ker niso bile zajamčene, obračunane v odbitek v letu 2011 s strani kontrolne družbe in so našle kompenzacijo z ustreznimi presežki obveznosti drugih družb skupine v teku istega leta.

en	Consequently the lines in Section 3 have been renumbered.
sl	Posledično so vrstice v oddelku 3 preštevilčene.

en	The lines in section 2 have been renumbered.
sl	Vrstice v oddelku 2 so bile preštevilčene.

en	- the numbering and filing of the invoices received;
sl	- zaporedno oštevilčenje in shranjevanje prejetih faktur;

en	The following explanation is provided for agricultural business that must complete section 3-B of part VF.
sl	Dana so pojasnila za kmetijska podjetja, ki morajo izpolniti razdelek 3-B Preglednice VF.

en	Taxpayer deceased in the course of 2011 - if the heir or heirs have not continued the business of the deceased taxpayer, these shall
sl	Zavezanec je umrl v teku leta 2011 - v primeru, da dedič ali dediči niso nadaljevali z dejavnostjo pokojnega zavezanca,

en	NOTICE: for the correct filling in of the return it is hereby specified that if there are no significant data or values to be indicated in a part, that part must not be filled in; the value zero is to be considered as an insignificant value for data purchase purposes.
sl	OPOZORILO: zaradi pravilnega izpolnjevanja napovedi moramo pojasniti, da če v enem obrazcu ni podatkov ali večjih vrednosti se obrazec ne izpolni; vrednost nič se dejansko šteje za nepomembno vrednost.

en	The line must also indicate the amount shown in line VL10 of the return for 2010 for which a refund has not been requested.
sl	V vrstici je prav tako treba navesti znesek, prikazan v vrstici VL10 davčne napovedi za leto 2010, ki ni bila zahtevana v povračilo.

en	tion to separate the activities according to ex. art. 36); - the adoption or abandonment - by choice or by law - of a special regime that is based on a flat
sl	st v skladu s ex 36. členom); - sprejemanje ali opustitev po izbiri ali na podlagi zakona posebnega režima, ki na podlagi pavšal

en	In addition, from this year onwards purchase operations for which deduction is excluded or reduced pursuant to article 19-bis1 must be indicated in the new line VF18 specifically provided.
sl	Poleg tega je od letošnjega leta dalje predvidena navedba nakupnih operacij, za katere je odbitek oproščen ali zmanjšan, skladno s členom 19-bis1 v novi vrstici VF18, ki je temu namenjena.

en	Specifically, requests for refunds may be presented by taxpayers who opted for group VAT payment in 2010 and who were not able to transfer the credit emerging from the VAT return form for 2009 to the group, and taxpayers who in 2009 were taking part in a group VAT payment procedure as controlling companies and who in 2010, having opted for a
sl	Predvsem lahko predložijo zahtevek za povračilo tisti subjekti, ki so pristopili k postopku izplačila Ddv skupine v letu 2010 in niso mogli prenesti na skupino terjatev, ki izhaja iz napovedi DDV za leto 2009 ter subjekti , ki so v letu 2009 sodelovali v postopku izplačila Ddv skupine kot matične družbe in so v letu 2010 pristopili k postopku izplačila Ddv

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

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

en	37.10.1, i.e. subjects that provide services of salvage and preparation for recycling of
sl	37.10.1 in torej subjekti, ki izvajajo dejavnosti priprave za recikliranje kovinskega

en	Operations carried out in relation to condominiums Line VA13 the total amount of operations carried out by firms and other taxpayers in relation to condominiums, excluding water, electricity and gas supply as well as operations
sl	Vrstica VA13 skupna višina poslov, ki jih izvedejo podjetja in drugi zavezanci do lastnikov stanovanjskih stavb, izključene so dobava vode, električne energije in plina ter posli, ki so

en	included in the form UNICO 2012 (Personal Income Tax Return) if the deceased filed a unified return; - if the heir or heirs have continued the business of the deceased taxpayer, the return shall be filed following the instructions reported in paragraph 3.3, point 1.
sl	zajeta v obrazcu UNICO 2012, če je pokojni zavezanec bil dolžan predložiti poenoteno napoved; - v primeru, da so dedič ali dediči nadaljevali z dejavnostjo pokojnega zavezanca mora biti napoved predložena na način, ki je prikazan v odstavku 3.3, točka 1.

en	• the transfer by a national subject who purchases the goods in another member State, commissioning the supplier to deliver them in a third member State to the transferee, who is liable to pay the tax relative to the transaction (trilateral agreement promoted by a national subject);
sl	• cesija s strani nacionalnega subjekta, ki kupi sredstva v drugi državi članici tako, da naloži dobavitelju, da jih v tretji državi članici posreduje svojemu cesionarju, ki je določen za plačilo davka za posel (možnost trikotnika, ki ga promovira nacionalni subjekt);

en	for by article 34, all the activities carried out by the independent farmer and aimed at handling, preservation, transformation, marketing and development, on condition that such activities have as their "main object" products obtained from the cultivation of the land, the woods or the breeding of animals.
sl	34. člen, vse dejavnosti, ki jih izvaja kmetijski podjetnik in so namenjene rokovanju, shranjevanju, predelavi, prodaji , ovrednotenju pod pogojem, da so predmet "pretežno" proizvodi pridobljeni s pridelovanjem zemlje, gozda ali z živinorejo.

en	Box 5 must be crossed in the case of a refund being requested by taxpayers, in accordance with art. 30, paragraph 3, letter d), who in 2011 carried out mainly operations that are non-taxable as a result of articles 7 to 7-septies.
sl	Kvadratek 5 je potrebno označiti v primeru povračila, ki ga zahtevajo zavezanci v skladu s 30.členom, 3.odst., črka d), ki so v letu 2011 izvajali pretežno neobdavčene posle v skladu s členi od 7 do 7 septies.

en	Completion of part VX in the event of bankruptcy or forced administrative liquidation during 2011.
sl	Izpolnjevanje preglednice VX v primeru stečaja ali prisilne poravnave v teku leta

en	In fact, pursuant to the new formulation of the abovementioned article introduced about by article 1 of Legislative Decree no. 228 of 18 May 2001, the concept of independent farmer was redefined, including, since they are connected, in the agricultural activities subject to the special VAT regime provided
sl	Dejansko po novi formulaciji spodaj navedenega članka v skladu s 1.členom zakonodajnega odloka št. 228 z dne 18. maja 2001 je bil ponovno definiran pojem kmetijskega podjetnika s pokrivanjem za povezovanje kmetijskih dejavnosti za katere velja poseben režim DDV, ki ga predvideva

en	Line VA14 has been renamed "Regime for young businesspeople and unemployed workers as provided for by article 27 of Decree Law no. 98 of 2011".
sl	Vrstica VA14 je bila preimenovana v "Režim mladih podjetnikov in mobilnih delavcev v skladu s 27. členom uredbe z zakonsko močjo št. 98 iz leta 2011".

en	- quarterly VAT payments using the consolidated payment form (form F24) within the 16th day of
sl	- trimesečno plačilo DDV preko obrazca za poenoteno plačilo (obrazec F24) v šestnajstih dneh

en	The section is divided into five parts: 1) Contributions of agricultural products and transfers by exempt agriculturalists; 2) Taxable agricultural operations and taxable commercial or professional operations; 3) Total taxable amount and tax: 4) Other operations; 5) Business turnover.
sl	Preglednica je razdeljena na pet razdelkov: 1) Prenosi kmetijskih proizvodov in cesije oproščenih kmetovalcev; 2) Obdavčeni kmetijski posli in obdavčeni trgovski posli ali strokovna dejavnost; 3) Skupaj davčna osnova in davek; 4) Drugi posli; 5) Poslovni promet.

en	Other subjects required to electronically file the returns they have prepared, included professional firms and service companies in which at least half of the members or more than
sl	Poleg tega so obvezani, da elektronsko predložijo napoved, tisti, ki jih sami pripravijo strokovne pisarne in storitvena podjetja, kjer je vsaj polovica članov ali več kot polovica osnov

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

en	of letter a) of the sixth paragraph of article 17; - 2 reserved for subjects that carry out activities identified by the code ATECOFIN 2004
sl	v področje uporabe črka a), šesti odstavek, 17. člena; - 2 namenjena subjektom, ki izvajajo dejavnosti, določene s šifro ATECOFIN 2004

en	by taxpayers as referred to in art. 73, paragraph 1, letter e) and article 74 paragraph 4;
sl	izvedejo zavezanci v skladu s 73. členom, 1. odst., črka e) in 74, 4. odst;

en	RX of the UNICO 2012 form or in line VX4 if the VAT return is submitted independently, must be included in line VR1, field 1, of part VR.
sl	UNICO 2012 ali v vrstico VX4 v primeru predložitve napovedi za DDV na samostojen način mora biti zajet v vrstici VR1, polje 1, preglednica VR.

en	Complete the box indicating the code: - 1 reserved for subjects that provide services which fall within the scope of application
sl	Kvadratek izpolnite tako, da navedete šifro: - 1 namenjena subjektom, ki izvajajo storitve, ki izhajajo iz pogodb o podjemu, ki spadajo

en	FORMS TO BE USED BY THE DIFFERENT CATEGORIES OF TAXPAYERS 3.1 Taxpayers with unified VAT accounts 12 3.2 Taxpayers with separate accounts (Art. 36) 3.3 Taxpayers with extraordinary transactions (merger, divisions, etc.) or other substantial subjective transformations 14 3.4 Controlling and controlled entities and companies (art. 73)
sl	OBRAZCI, KI SE UPORABLJAJO ZA RAZLIČNE KATEGORIJE ZAVEZANCEV 3.1 Zavezanci s poenotenim knjigovodstvom DDV 3.2 Zavezanci z ločenim knjigovodstvom (36. člen) 3.3 Zavezanci izrednih poslov (združitev, odcepitev, itd.) ali druga večja preoblikovanja 3.4 Ustanove, kontrolne in kontrolirane družbe (73. člen)

en	From this year, in fact, it is reserved for individuals submitting the last VAT return before joining the regime governed by article 27 of Decree Law no. 98 of 06 July 2011.
sl	Od letošnjega leta je namreč namenjen subjektom, ki predložijo zadnjo napoved za DDV, preden pristopijo k režimu, ki ga ureja 27. člen uredbe z zakonsko močjo št. 98 z dne 6. julija 2011.

en	• a company which in the three years 2009-2011 has not carried out significant operations
sl	• družba, ki v tromesečju 2009-2011 ni imela pomembnejših poslov v namene DDV, ki ni

en	Article 2, paragraph 7, of Law no. 350 of 24 December 2003 (2004 budget law) introduces a flatrate VAT deduction regime for agricultural businesses that conduct "activities that produce goods and supply services as per the third paragraph of article 2135 of the Italian Civil Code".
sl	2. člen, 7. odst. zakona št. 350 z dne 24.decembra 2003 (finančni zakon 2004) določa režim pavšalnega odbitka DDV za kmetijske podjetnike, ki izvajajo "direktno dejavnost s proizvodnjo sredstev in z dobavo storitev v skladu s tretjim odstavkom, člena 2135, civilnega zakonika".

en	Minimum VAT-exempt taxpayers - art. 1, paragraphs 96 to 117, Law no. 244 of 2007 Line VO33, box 1 must be crossed by taxpayers who satisfy the requirements set out in article 1, paragraphs 96 to 117, of Law no. 244 of 2007 and have chosen to calculate VAT and income in the ordinary manner in 2011.
sl	Minimalni zavezanci - 1. člen, odstavki od 96 do 117, zakon št. 244 v 2007 Vrstico VO33, kvadratek 1 morajo zavezanci označiti, da izpolnjujejo pogoje iz 1. člena, odstavki od 96 do 117, zakona št. 244 v 2007, in so v letu 2011 izbrali za določanje ddv in prihodkov na navaden način.

en	Section 1 has been implemented with the introduction of line VF12, reserved for indicating operations with a rate of 21%.
sl	Oddelek 1 je bil dopolnjen z uvedbo vrstice VF12, ki je namenjena navedbi operacij z osnovo pri 21%.

en	As specified above (see paragraph 1.2), taxpayers with unified accounting systems in terms of VAT must complete their modularly structured return form consisting of: - the front cover containing, in particular, the taxpayer's details and the signature of the
sl	Kot je bilo prej poudarjeno (glej odstavek 1.2) zavezanci, ki imajo poenoteno knjigovodstvo DDV, morajo izpolniti obrazec za napoved z modularno strukturo in sestoji iz: - naslovne strani, ki vsebuje predvsem podatke zavezanca in podpis napovedi;

en	In the special case of a taxpayer discontinuing his or her business in the course of the year 2011 (with consequent closing of the VAT number) and resuming the same or another business in the course of the same year (opening a new VAT number), the taxpayer in question must file one single VAT return consisting of:
sl	V posebnem primeru, ko zavezanec v teku leta 2011 preneha z dejavnostjo (s posledičnim izbrisom identifikacijske številke DDV) in je v istem letu začel z enako ali drugo dejavnostjo (s tem da odpre nova identifikacijska številka) mora v namene DDV predložiti enotno napoved, ki sestoji iz:

en	In lines VO24 and VO25 the boxes for communicating revocation of the previously exercised option have been provided.
sl	V vrsticah VO24 in VO25 so bili predvideni kvadratki za navedbo preklica izbire, ki je bila poprej določena.

en	Payment of group VAT
sl	Izplačilo DDV skupine

en	The part has been implemented with the introduction of lines VJ15 and VJ16, reserved for purchases of cellular phones and microprocessors for which the application of the tax according to the reverse-charge mechanism is obligatory.
sl	Preglednica je bila dopolnjena z uvedbo vrstic VJ15 in VJ16, ki sta namenjeni nakupu mobilnih telefonov in mikroprocesorjev, za katere je obvezna uporaba davka skladno s sistemom reverse charge.

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	nič (v primeru, 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	If the amount is negative it must be indicated in line 14, but with the positive sign; - in lines 15 and 16 indicate, respectively, the net taxable base at 20% and the net taxable base at
sl	Če je rezultat pozitiven mora biti znesek vnesen v vrstico 13, če pa je negativen, pa mora biti znesek vnesen v vrstico 14, vendar s pozitivnim znakom; - v vrsticah 15 in 16 je potrebno navesti davčno osnovo brez 20% in davčno osnovo brez 21%.

en	taxable operations.
sl	davčni zavezanci.

en	SECTION 4 - Option regarding tax on entertainments
sl	RAZDELEK 4 - Opcija v namene davka na zabavo

en	Line VO24, box 1 must be crossed by partnerships and by limited-liability companies comprised by farmers who wish to communicate the option for
sl	Vrstico VO24, kvadratek 1 označijo osebne družbe in družbe z omejeno odgovornostjo, ki jih ustanovijo kmetijski podjentiki, ki nameravajo posredovati opcijo za določanje prihod

en	- the amount of such credit which has been set-off in 2011 and for which the guarantees
sl	- znesek te terjatve je bil kompenziran v letu 2011 in za katerega morajo biti dane

en	Intra-community purchases - Art. 38, paragraph 6, Decree Law 331/1993 Line VO8, the option relates to those persons indicated in article 38, fifth paragraph, letter c) of Decree Law 331 of 1993 and, more specifically: - taxpayers who carry out exempt operations which entail the total non-deductibility of
sl	Nakupi med občinami - 38. člen, 6. odst., zakonskega odloka št. 331/1993 Vrstica VO8 opcija zadeva subjekte, ki so navedeni v 38. členu, peti odstavek, črka c) zakonskega odloka št. 331 z 1993, in sicer: - zavezanci, ki so opravljali davčno oproščeni posel, ki pomenijo popolni odbitek DDV od

en	With reference to this latter case of a request for the refund of surplus payments, it is pointed out that the amount of such surpluses, to be indicated in the corresponding line of part
sl	Z nanašanjem na to zadnjo možnost zahteve za povračilo presežkov za plačilo je pojasnjen znesek teh presežkov, ki se navedejo v ustrezno vrstico v preglednici RX

en	Subjects with tax domicile or business operations based in the municipality of Lampedusa e Linosa on 12 February 2011, affected by the state of humanitarian emergency connected with the inflow of migrants from North Africa, for whom article 3, paragraph 3, of Ministerial Ordinance no. 3947 of 16 June 2011 provides for the suspension, from 16 June 2011 to 30 June 2012, of terms relating to tax obligations and payments expiring during that period.
sl	Subjekti z davčno rezidenco ali sedežem dejavnosti od 12. februarja 2011 dalje v občinah Lampedusa in Linosa, ki ju je prizadela humanitarna kriza zaradi izjemnega dotoka ljudi iz držav Severne Afrike, za katere 3. odstavek, 3. člena ministrske odredbe št. 3947 z dne 16. junija 2011 predvideva prekinitev od 16. junija 2011 do 30. junija 2012 časovnih rokov v zvezi z izpolnjevanjem in plačevanjem davčnih obveznosti, ki so zapadle v tem istem obdobju.

en	Individuals who starting from the 2012 tax year make use of the regime for young businesspeople and unemployed workers provided for by article 27, paragraphs 1 and 2, of Decree Law no. 98 del 2011, must take into account, also in this return, the amount with regard to operations carried out with State bodies and other entities indicated in the last paragraph of article 6, the enforceability of which has not yet been verified.
sl	Subjekti, ki bodo od davčnega obdobja 2012 naprej koristili davčne ureditve za mlade podjetnike in mobilne delavce, kakor je predvideno v 1. in 2. odstavku, 27. člena uredbe z zakonsko močjo št. 98 iz leta 2011, morajo upoštevati v tej napovedi tudi davčne obveznosti v zvezi z dejanji, opravljenimi za Državo in druge subjekte, navedene v zadnjem odstavku 6. člena, za katerega še ni bil preverjen obračun.

en	centage ratio between amounts for travel services fully paid by 16 September 2011 and those
sl	celoti plačanih potovanj do 16. septembra 2011 in tistimi, ki so bila plačana pozneje.

en	Line VS30 must indicate the residual tax surpluses of the companies in the group which, not having been set off in the previous year (2010) as provided for by art. 6
sl	V vrstici VS30 morajo biti navedeni presežki preostale terjatve družbe skupine, ki ni našla kompenzacije v prehdodnem letu (2010) v skladu s 6. členom,

en	- changes in the activity carried out by the taxpayer, which entails a change in the right to the deduction; - change, by law or by choice, from the minimum VAT-exempt taxpayer regime as provided for by
sl	- spremembe dejavnosti,ki jo izvaja zavezanec, katere spremlja sprememba pravice do odbitka; - prehod, zakonsko ali opcijsko, iz minimalnega režima v skladu s 1. členom, odstavki od 96 do

en	4.1.3 - DECLARANT DIFFERENT FROM THE TAXPAYER (AGENT,
sl	4.1.3 - PRIJAVITELJ, KI NI ZAVEZANEC (ZASTOPNIK, STEČAJNI UPORAVITELJ,

en	Field 5 indicate the total amount of operations carried out beyond State confines, which would give the right to deduction if carried out in Italy, as provided for by article 19, paragraph 3, letter b).
sl	Polje 5 navedite znesek izvedenih operacij, opravljenih zunaj države, ki bi v primeru izvršitve v Italiji bile upravičene do odbitka v skladu s črko b), 3. odstavka, 19. člena.

en	Completion of part VX on the part of controlling and controlled companies (art. 73) Companies participating in group VAT payments must complete exclusively line VX1 or line VX2 to indicate the debit or the credit transferred to the group when the adjustment was effected.
sl	Izpolnjevanje preglednice VX s strani kontrolne in kontrolirane družbe (73. člen) Družbe, ki so udeležene pri plačilu DDV skupine izpolnijo samo vrstico VX1 ali vrstico VX2, da se navede terjatev ali obveznost, ki je prenesena skupini ob poravnavi.

en	In accordance with the provisions of article 27, paragraph 2, as amended by article 2, paragraph 2bis, of Decree Law no. 138 of 2011, the taxable amount of the considerations recorded before tax is calculated by dividing the gross amount of the considerations recorded by 102, 104, 108.5, 110, 120 and 121, in relation to the different rates applied, and multiplying the quotient by 100, rounding the result up or down to the nearest eurocent (mathematical method).
sl	Na podlagi določb 2. odstavka, 27. člena, kakor so bile spremenjene z odstavkom 2-bis, 2. člena zakonskega odloka št. 138 iz leta 2011, se določitev davčnih pristojbin zabeleženih prihodkov brez davka izvede tako, da se razdeli bruto znesek prihodkov, evidentiranih za 102, 104, 108,5, 110, 120 in 121, glede na različne stopnje, in pomnoži količnik s 100, z zaokroževanjem rezultata navzgor anli navzdol na stotino evra (matematična metoda)

en	Therefore, this credit, indicated in line VL39 of the form relating to the incorporated company, remaining at the disposal of the incorporating company, must be indicated in line VL10 of the form for the incorporated company.
sl	Zato te terjatve, navedene v vrstici VL39 v obrazcu, ki se nanaša na pripojena podjetja, ki ostaja na voljo združenemu podjetju, morajo biti navedene v vrstici VL10 obrazca registriranega podjetja.

en	a company outside the group, the VAT credit acquired by the incorporated company during the year preceding the year in which the extraordinary operation took place must be excluded from the group VAT payment and thus remain within the exclusive competence of the incorporating company.
sl	ki ni iz skupine; dospela terjatev Ddv prevzete družbe v letu pred letom, v katerem je prišlo do izrednega posla, mora biti zunaj določitve Ddv skupine in ostati v izključni pristojnosti prevzemne družbe.

en	Section 2 has been implemented with the introduction of line VE23 reserved for indicating operations taxed at 21%.
sl	Razdelek 2 je bil dopolnjen z uvedbo vrstice VE23, ki je namenjena navedbi operacij z osnovo pri 21%.

en	Victims of the flooding in the Veneto region from 31 October to 02 November 2010 for whom the decree of 01 December 2010 provides for the suspension, from 31 October to 20 December 2010, of terms relating to tax payments expiring during that period.
sl	Subjekti, ki so jih prizadele poplave, ki so prizadele ozemlje dežele Benečija v obdobju od 31. oktobra do 2. novembra 2010, za katere je odlok z dne 1. decembra 2010 določil za obdobje od 31. oktobra 2010 do 20. decembra 2010 odlog časovnih rokov za plačila davčnih obveznosti, ki so zapadle v istem obdobju.

en	2.1 Availability of formsPayments and installments 2.2 Subjects required to file the return and subjects exempted 9 2.3 Special return filing cases (bankruptcy, discontinuation of business, non-resident subjects)
sl	2.1 Obrazci Vplačila in obročno odplačevanje 8 2.2 Subjekti, ki morajo predložiti napoved in subjekti, ki so oproščeni te obveznosti 9 2.3 Posebni primeri predložitve (davčne napovedi (stečaj, prenehanje dejavnosti, nerezidenti)

en	The concept of the agricultural producer In terms of article 34, second paragraph agricultural producers are: a) subjects who carry out the activities referred to in article 2135 of the Italian Civil Code, as well as subjects who carry out activities relating to fresh water fishing, fish-breeding, mussel farming, oyster breeding and the breeding of other molluscs, shellfish and frogs; b) the interceding agricultural entities, or other persons on their behalf, who transfer products in the application of European Union regulations concerning the common organization of the markets for the products themselves; c) the cooperatives, their consortia, associations and their unions established and recognized in terms of the legislation in force, which transfer goods produced by the members, associates or par
sl	Pojem kmetijskega proizvajalca 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 dejavnost ribištva v sladkih vodah, ribištvo, školjarstvo, gojenje ostrig in mehkužcev, rakov ter žab; b) kmetijske organizacije ali drugi subjekti za svoj račun, ki izvajajo cesijo proizvodnje v skladu z odredbo EU, ki zadevajo skupno organizacijo trgov samih proizvodov; c) zadruge, njihovi konzorciji, združenja in njihova združenja, ki so ustanovljena in priznana v skladu z veljavno zakonodajo, ki izvajajo cesije proizvodov, ki jih proizvajajo pretežno družbeniki,

en	In addition, the following may submit the return autonomously: - subjects who intend to offset the tax credit resulting from the annual return (article 3, paragraph 1, of Presidential Decree no. 322 of 1998, as amended by article 10 of Decree Law no. 78 of 01 July 2009) - subjects who submit the return by February in order to take advantage of the exemption from the requirement to submit the Annual communication of VAT data as clarified in Circular no. 1 of 25 January 2011
sl	Poleg tega lahko prijavo predložijo samostojno: - predložijo subjekti, ki nameravajo uporabiti kot kompenzacijo oziroma zaprositi za povrnitev davčnega dobropisa, ki izhaja iz letne napovedi (3. člen, 1. odst. odloka predsednika Republike št. 322 z leta 1998, spremenjenega na podlagi 10. člena zakonskega odloka št. 78 z dne 01. julija 2009); - subjekti, ki predložijo napoved do konca februarja in jim tako ni potrebno predložiti letnega poročila s podatki o DDV, kot je bilo pojasnjeno v okrožnici št. 1 z dne 25. januarja 2011.

en	The taxpayers who choose to file their return directly must use: - the electronic Entratel service, whenever the obligation exists to file the return of the withholding agents (Form 770, simplified or ordinary), in relation to more than twenty persons; - the electronic Internet service (Fisconline), whenever the obligation exists to file the statement of withholding agents for no more than twenty persons or, despite the obligation to electronically file the other statements as laid down by Presidential Decree no. 322 of 22 July 1998 and subsequent amendments, they are not required to file the statement of withholding agents.
sl	Subjekti, ki izberejo neposredno posredovanje napovedi se morajo obvezno posluževati: - elektronske storitve Entratel, če obstaja obveznost predložitve napovedi s strani nadomestnega vplačnika (Obrazec 770 poenostavljeni ali navadni) glede na število subjektov, ki je večje od dvajset; - elektronske internetne storitve (Fiscoline), če obstaja obveznost predložitve napovedi s strani nadomestnih vplačnikov glede na število subjektov,ki ne presega dvajset, ali če je njihova obveznost elektronska predložitev druge napovedi v skladu z odlokom predsednika republike št. 322 z dne 22. julija 1998 in z naslednjimi spremembami, niso obvezni predložiti napoved nadomestni vplačniki.

en	half of the share capital is owned by subjects enrolled in some registers, boards or rolls as specified in the directing decree of 18 February 1999.
sl	nega kapitala v lasti subjektov, ki so vpisani v nekaterih zbornicah kot je določeno v odloku z dne 18. februarja 1999.

en	This portion, added to the amounts that have been or that will be set off during 2012 in the F24 form, cannot exceed the limit provided for by the regulations in force, amounting to 516,456.90 euro (art. 34 of Law No. 388 of 23 December 2000).
sl	Ta znesek, ki se prišteje zneskom, ki so bili ali bodo deležni povračila v teku leta 2012, v obrazcu F24, ne sme preseči predvidene meje veljavne normative, in sicer 516.456,90 evra (34. čl. Zakona št. 388, z dne, 23 decembra 2000).

en	With regard to the transactions recorded in the part of the calendar year before the declaration of bankruptcy or forced administrative liquidation, the official receivers and courtappointed liquidators are also required to file a relevant return exclusively to the Revenue Agency Office in charge, also electronically, within 4 months from the nomination, for the purposes of legally proving the bankruptcy procedure.
sl	Glede registriranih poslov v tistem delu koledarskega leta pred napovedjo stečaja ali prisilne poravnave, stečajni in likvidacijski upravitelji morajo tudi predložiti izključno pristojnemu uradu Agencije za Prihodke po elektronski poti in v 4 mesecih od imenovanja ustrezno napoved v namene morebitne stečajne mase.

en	Such stock, added to the amounts which have been or will be set off during 2012 in the form F24, may not exceed the amount as provided for by existing laws of 516,456.89 Euro (art. 34, Law no. 388 of 23 December 2000).
sl	Ta delež, ki se kumulira z zneski, ki so bili ali bodo kompenzirani v teku leta 2012 v obrazcu F24 ne more presegati mejo, ki jo predvidevajo veljavni zakonski predpisi v višini 516.456,89 eur (34. člen, zakona št. 388 z dne 23. decembra 2000).

en	- a form, consisting of several parts (VA - VC - VD - VE - VF - VJ - VH - VK - VR - VLVT - VX - VO), to be filled in by every subject to report accounting data and other data concerning the business performed;
sl	- obrazec sestavljen iz več preglednic (VA - VC - VD - VE - VF - VJ - VH - VK - VR - VLVT - VX - VO), ki ga izpolnijo vsi subjekti, da se navedejo računovodski podatki in drugi podatki o dejavnosti.

en	another member State of the European Union (art. 50-bis, paragraph 4, letter f) of De
sl	članico Evropske Unije (50-bis čl., 4.

en	According to article 8 of Presidential Decree no. 322 of 1998, the VAT return for 2011 must be submitted between 01 February and 01 October 2012 (as 30 September 2012 falls on a Sunday) if the taxpayer is obliged to submit the return autonomously or by 01 October 2012 if the taxpayer is obliged to include the VAT return in the single return.
sl	št. 322 iz leta 1998 mora biti napoved za DDV, ki se nanaša na leto 2011, biti vložena v času med 1. februarjem in 1. oktobrom 2012 (saj je 30 september 2012 nedelja), če mora davčni zavezanec napoved predložiti samostojno, oziroma najkasneje do 1. oktobra 2012 v primeru, če mora davčni zavezanec napoved DDV predložiti v enotni napovedi.

en	The following lines have been renumbered as a result.
sl	Posledično so vse naslednje vrstice preštevilčene.

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

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

en	4) Box 4 - Purchases and imports of depreciable goods and of goods and services
sl	4) Kvadratek 4 - Nakupi in uvozi odpisnih dobrin ter dobrin in storitev za študije in

en	Section 3 has been introduced, and is reserved for indicating details identifying relations with financial operators as provided for by article 7, sixth paragraph, of Presidential Decree no. 605 of 1973.
sl	Uveden je bil razdelek 3, namenjen navedbi identifikacijskih podatkov v zvezi z odnosi s finančnimi operaterji, kot je navedeno v šestem odstavku, 7. člena O.P.R št. 605 iz leta

en	that portion relating to the set-offs carried out in the F24 form with taxes other than VAT.
sl	ki zadeva kompenzacije izvedene v obrazcu F24 z dajatvami, ki niso DDV.

en	ducted or setoff, indicated in line VX5 or in the corresponding line of part RX of the UNICO and
sl	navedene v vrstici VX5 ali v odgovarjajoči vrstici preglednice RX obrazca UNICO in

en	Section 3, newly introduced, has been provided to allow subjects who intend to make use of the provisions set out in article 2, paragraph 36-vicies ter, of Decree Law no. 138 of 13 August 2011, to indicate the identification details of relations with financial operators as provided for by article 7, sixth paragraph of Presidential Decree no. 605 of 1973.
sl	Oddelek 3, ki je na novo pripravljen, je bil predviden za to, da omogoči subjektom, ki želijo izkoristiti možnost, navedeno v odstavku 36 vicies-ter, 2. člena zakonskega odloka št. 138 z dne 13. avgusta 2011, da navedejo identifikacijske podatke v zvezi z odnosi s finančnimi operaterji, skladno s 6. odstavkom, 7. člena O.P.R.

en	by the said article 43-ter of Presidential Decree 602 of 1973, and by transferees, belonging to the same group as defined by the said article 43-ter, to whom such credits are transferred.
sl	št. 602 z 1973 ali cesionarji, ki spadajo v isto skupino kot je določeno v navedenem 43-ter členu katerim so bile terjatve odstopljene.

en	In the latter case indicate the entire amount erroneously paid.
sl	vede celotni znesek, ki je bil napačno plačan.

en	The line must not be completed by companies participating in group VAT payment to indicate amounts transferred for the purposes of payment on account, as only the amount of the payment on account owed for the group must be indicated by the controlling company in the VAT Prospectus VAT 26/PR, in line VV13.
sl	Vrstico ne izpolnijo družbe, ki so udeležene pri plačilu ddv skupine za navajanje zneskov prenesenih za akontacijo, če mora kontrolna družba navesti samo znesek dolgovane akontacije za skupino v pregledom DDV 26/PR, v vrstico VV13.

en	Line VR6 is reserved for taxpayers entitled to priority reimbursement of the refund, i.e. taxpayers who fall under the categories identified by the Ministry of the Economy and Finance, issued in accordance with the last paragraph of article 38-bis, for whom provision is made for priority reimbursement of refunds within three months of the request.
sl	Vrstica VR6 je namenjena zavezancem, ki imajo prednost pri izplačilu povračila in sicer zavezanci, ki spadajo v kategorije določene v dekretih Ministrstva za gospodarstvo in finance, izdanih v skladu z zadnjim odstavkom 38-bis.

en	- in line 4 indicate the aggregate amount of the gross margins relative to the taxable transactions.
sl	- v vrstico 4 se navede skupna višina bruto marže za obdavčene posle.

en	The line must also be completed in the case in which, with reference to a tax credit arising during the completion of prospectus 26PR/2012, a tax
sl	Vrstica mora biti izpolnjena tudi v primeru, da je pri davčni terjatvi, ki izhaja iz razpredelnice 26PR/2012 izvedeno plačilo davka.

en	It is pointed out that in cases provided for by art. 30, paragraph 3 or by art. 34, paragraph 9, the refund is due only if the credit surplus emerging from the annual return is higher than 2,582.28 euros.
sl	V primerih, ki jih predvideva 30. člen, 3. odst. ali 34. člen, 9. odst., pripada povrnitev samo, v primeru presežka dobropisa, ki izhaja iz letne napovedi in je večji od 2.582,28 eur, vendar se lahko zahteva tudi za nižji znesek.

en	Line VO30, box 1 must be crossed by all subjects who intend to communicate the option chosen, starting from 2011, of the flat-rate calculation of VAT and as provided for by art. 2, paragraphs 3 and 5, of said Law no. 398.
sl	Vrstica VO30, kvadratek 1 morajo označiti vsi subjekti, ki nameravajo posredovati izvedeno opcijo od leta 2011 za pavšalno določanje DDV in dohodka v skladu z 2. členom, 3 in 5. odst., navedenega zakona št. 398.

en	Box 3 must be crossed by taxpayers who request the refund as provided for by art. 30, paragraph 3, letter b), as during the year they have carried out non-taxable operations as set out in articles 8, 8-bis and 9, and non-taxable operations indicated in articles 41 and 58 of Decree Law no. 331 of 1993, for a total amount that is 25% higher than the total sum of all operations carried out during the 2011 tax year.
sl	Kvadratek 3 morajo označiti zavezanci, ki zahtevajo vračilo v skladu s črko b), 3. odstavka, 30. člena, ker so med letom izvajali neobdavčljive operacije, skladno z 8., 8-bis in 9. členom, kakor tudi neobdavčljive operacije iz 41. in 58. člena zakonskega odloka št. 331 iz leta 1993, v znesku, ki presega 25% celotnega zneska vseh transakcij, izvršenih v davčnem obdobju 2011.

en	It is pointed out that the prospectus has been supplemented in order to take into account the increase in the ordinary VAT rate from 20% to 21% introduced by article 2, paragraph 2-bis, letter a), of Decree Law no. 138 of 2011, starting from 17 September 2011 (see Circular no. 45 del 2011).
sl	Treba je opozoriti, da je bil pregled vključen z namenom, da se upošteva povišanje standardne stopnje DDV iz 20% na 21%, ki ga uvaja črka a), odstavka 2-bis, 2. člena zakonskega odloka št. 138 iz leta 2011, ki velja od 17. septembra 2011 (prim.

en	Art. 10, paragraph one, number 11, as amended by article 3 of Law no. 7/2000 referred to above, defines investment gold as: a) gold in the form of bars or plates of a weight that is accepted by the gold market, but in any event greater than 1 gram and of purity equal to or greater than 995 thousandths, represented by securities or not; b) gold coins with a purity equal to or greater than 900 thousandths minted after 1800, that are or were of legal tender in the Country of origin, which are normally sold at a price that does not exceed the value, on the open market of the gold contained in the coins by more than 80%, which are included in the list prepared by the Commission of the European Union and published annually in the Official Gazette of the European Communities, series C, on the basis of the communications given by the Ministry of the Economy and Finance, as well as coins with the same characteristics, that are not mentioned in the aforesaid list.
sl	10. člen, prvi dostavek, št. 11 spremenjen s 3. členom omenjenega zakona št. 7/2000 definira zlato za naložbo, in sicer: a) zlato v ingotih ali ploščicah teže, ki je sprejemljiva za trg zlata, ki pa presega 1 gr, čisto 995 tisočink ali več, ki ga predstavljajo ali ne vrednostni papirji; b) zlati kovanci, čisti 900 tisočink ali več, kovani po letu 1800 z legalnim tečajem v izvorni državi, normalno prodani po ceni, ki ne presega 80% vrednosti na prostem trgu zlata , ki ga ti kovanci vsebujejo so vključeni v spisek, ki ga je pripravila Evropska Komisija in je letno objavljen v Uradnem Listu Evropskih Skupnosti, serija C, na podlagi obvestila Ministrstva za Gospodarstvo in Finance ter kovanci, ki imajo enake lastnosti, četudi niso zajeti v zgoraj omenjenem spiskuo.

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

en	box of the taxpayer the identification data of the incorporated company; in part VK, in field "Last month of control" (VK1 field 2) shall report month 13 must be indicated.
sl	polje zavezanca identifikacijske podatke pripojene družbe; v preglednico VK v polje "Zadnji kontrolni mesec" (VK1 polje 2) mora biti naveden mesec 13.

en	Art. 10, paragraph one, number 11 referred to above exempts the transfers of investment gold, even in the form of securities, for the financial operations provided for in letter c-quarter and c-quinquies, paragraph 1 of art. 67 of Presidential Decree no. 917 of 22 December 1986, if such operations are related to investment gold, as well as the mediation regarding the aforesaid transactions.
sl	Omenjeni 10. člen, prvi odstavek, št. 11 predvideva oprostitev davka za cesije naložbenega zlata, tudi v obliki vrednostnih papirjev za finančne posle, ki jih predvideva 67. člen, 1. odst., črke c-quater) in c-quinquies) odloka predsednika republike št. 917 z dne 22. decembra 1986, če se nanašajo na naložbeno zlato ter za posredovanje pri omenjenih poslih.

en	27.43.0, i.e. subjects that produce zinc, lead and tin, in addition to semi-finished pro
sl	27.43.0 in torej subjekti, ki proizvajajo, cink, svinec in kositer ter polobdelanci istih neže

en	The same line must also be completed in the special circumstances in which a company outside the group, incorporated a controlling company in 2011, with the consequent discontinuance of the group in the course of the year, in order to indicate the surplus group credit (resulting from the VAT summarizing prospectus VAT 26 PR part VY of the return of the ex-controlling incorporated company) which has been set-off in 2011 by the incorporating company and for which the said company must provide guarantees as provided for by the Ministerial Decree of 13 December 1979.
sl	Ista vrstica se izpolni tudi v posebnem primeru, ko družba zunaj skupine pripoji v letu 2011 kontrolno družbo s posledičnim prenehanjem skupine v teku leta, da se navede presežek terjatve skupine (ki izhaja iz povzetne pregled DDV 26 PR preglednico VY napovedi družbe, bivše kontrolne pripojene), ki je bila kompenzirana v letu 2011 s strani pripojitvene družbe in za katero mora omenjena družba dati jamstva, ki jih predvideva ministrski odlok z dne 13.decembra 1979.

en	tion of the new ordinary VAT rate of 21%, introduced by article 2, paragraph 2-bis, letter a), of De
sl	dardne stopnje Ddv 21%, uvedene s črko a), odstavka 2-bis, 2. člena zakonskega odloka št. 138

en	NOTICE: if the amount owed does not exceed the limit of 25.82 Euro, including interest owed by taxpayers making quarterly payments, the payment must not be made nor must said amount be indicated in the debits field of the line corresponding
sl	OPOZORILO: če dolgovani znesek ne presega meje 25,82 eur z obrestmi, ki jih dolgujejo trimesečni zavezanci se izplačilo ne izvede, omenjeni znesek ne sme biti

en	Carrying forward the information contained in the prospectus to the parts of the return In order to determine the business turnover and total purchases, some of the information contained in the prospectus A must be carried forward to parts VE and VF, in accordance with the criteria set out below: a) -if there is a gross taxable base (i.e. if line 13 has been completed) the amount referred to in line 15 (net taxable base at 20%) must be carried forward to line VE22 and the amount referred to in line 16 (net taxable base at 21%) must be carried forward to line VE23, in addition to the amounts of any other taxable operations carried out.
sl	Ponovna navedba podatkov iz pregleda v preglednicah davčne napovedi Za določitev obsega poslovanja in celotnega zneska nabav je potrebno nekatere podatke iz pregleda A navesti tudi v preglednicah VE in VF, skladno z merili, določenimi spodaj: a) - če obstaja bruto davčna osnova (tj. če ste izpolnili vrstico 13), je potrebno znesek iz vrstice 15 (davčna osnova brez 20%) navesti v vrstici VE22, znesek iz vrstice 16 (davčna osnova brez 21%) pa je treba navesti v vrstici VE23, poleg zneskov drugih obdavčljivih transakcij, ki so bile morebiti izvršene.

en	Prospectus by controlling companies The controlling body or company is bound to submit two summaries for the group: - the VAT prospectus 26PR/2012 to be included with its own annual VAT return; - the VAT prospectus of the periodic payments, form 26LP/2012, which must be submitted, in the period provided for the submission of the VAT return (i.e. from 01 February to 01 October 2012), to the competent agent, enclosing a copy of VAT Prospectus 26PR/2012.
sl	Razpredelnice kontrolne družbe Kontrolna ustanova ali družba mora predložiti dve povzetni razpredelnici skupine: - povzetna pregledom DDV 26PR/2012, vključena v letni napovedi DDV; - razpredelnica obdobnih izplačil obrazca DDV 26LP/2012, ki mora biti predložen v obdobju, ki je predvideno za predložitev napovedi ddv (to je od 1. februarja do 1. oktobra 2012) pristojnemu izterjevalcu tako, da se priloži kopija Pregledom DDV 26PR/2012.

en	Occasional operations under regime according to article 34-bis
sl	Občasni posli v režimu 34-bis člen

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

en	The line for the total has been renumbered as VJ17 as a result.
sl	Posledično je bila vrstica za celoten znesek preštevilčena v VJ17.

en	accordance with article 30, fourth paragraph (lesser credit surplus deductible for the three-year period, see Resolutions no. 4/DPF of 2008 and 56/E of 2011 as well as the instructions for completing part VR).
sl	sklepa št. 4/DPF iz leta 2008 in št. 56/E iz leta 2011, kakor tudi navodila za izpolnjevanje preglednice VR).

en	cree Law No. 331/1993); - the transfers of goods drawn from a VAT warehouse with transport or consignment out
sl	št. 331/1993); - predaj dobrin, črpanih iz depozita DDV, s prevozom ali pošiljko izven teritorija Evropske

en	Regime for young businesspeople and unemployed workers as provided for by article 27. paragraphs 1 and 2, of Decree Law no. 98 of 2011 - method for completing the form.
sl	Režim mladih podjetnikov in mobilnih delavcev v skladu s 1. in 2. odstavkom 27. člena uredbe z zakonsko močjo št. 98 iz leta 2011 - način izpolnjevanja.

en	It is
sl	Treba

en	"In case of a total division that does not imply the transfer of companies or business complexes, the obligations and rights resulting from applying VAT to the operations performed by the division company, including those concerning the filing of the annual return of the division company and the payment of the resulting tax, shall be fulfilled with mutual responsibility by the other beneficiary companies, or shall be exercised by the beneficiary company purposely designated at the time of the division; if no such company exists, the designated company is considered to be the beneficiary nominated first at the time of the division".
sl	"V primeru popolne odcepitve, ki ne zajema prenos podjetja ali kompleksov podjetja, obveznosti in pravice, ki izhajajo iz uporabe davka na dodano vrednost za posle, ki jih izvede odcepljena družba, vključno s tistimi, ki zadevajo predložitev letne napovedi odcepljene družbe in plačilo izhajajočega davka, morajo biti izpolnjeni s solidarno odgovornostjo drugih družb, ki so koristnice in jih lahko izvajajo družbe koristnice določene v aktu o odcepitvi.

en	Costs relating to operations falling within the margin regime met by taxpayers (including auction agencies) who apply the analytical method and by those who apply the global method, must be indicated in line VF14, with the exception of purchases from minimum VATexempt taxpayers as set out in article 1, paragraph 96 and subsequent paragraphs, of Law no. 244 of 2008, which must be indicated in line VF16 of the return for the year in which they were entered in the records as required by article 38 of Decree Law no. 41/1995, being added to the amount of any non-taxable purchases made.
sl	Stroški za posle, ki spadajo v maržno ureditev ki jo imajo subjekti (vključno z agencijami za prodajo na dražbi), ki uporabljajo analitično metodo in tisti, ki uporabljajo globalno metodo, se uporabljajo v vrstici VF14, razen za nakupe subjektov, ki so uveljavljali minimalni režim v skladu s 1. členom, 96. odst. in naslednji zakona št. 244 v 2008, ki se navede v vrstico VF16, iz napovedi za leto v katerem so bili v register zabeleženi v skladu z 38. členom zakonskega odloka št. 41/1995, kot dodatek zneskom morebiti izvedenih neobdavčenih nakupov.

en	It is pointed out that taxpayers which have adhered to group VAT payment in years before 2010 must complete line VR5, indicating: - for 2009 the amount indicated in line VL10 of the VAT/2010 return relating to 2009; - for 2010 the amount indicated in line VL10 of the VAT/2011 return relating to 2010; - for 2011 the amount indicated in line VL10 of the VAT/2012 return relating to 2011.
sl	Subjekti, ki so pristopili k Ddv skupine v letih pred letom 2010 morajo izpolniti vrstico VR5 in navesti: - za leto 2009 znesek naveden v vrstici VL10 napovedi za DDV/2010 za leto 2009; - za leto 2010 znesek naveden v vrstici VL10 napovedi za DDV/2011 za leto 2010; - za leto 2011 znesek naveden v vrstici VL10 napovedi za DDV/2012 za leto 2011.

en	The installments must all be of the same amount and the first installment must be paid by the term set for the
sl	Zneski obrokov morajo biti enaki in prvi obrok se plača v roku, ki je predviden za plačilo

en	The box in line VR8, certification of companies' and bodies' operational status must be crossed to indicate, during the request for the refund, that the company or body is operational.
sl	Kvadratek v vrstici VR8, potrdilo družbe in operativnih ustanov, mora biti označen za opozarjanje namesto zahteve za povračilo je pogoj operativnost.

en	Paragraph five of art. 4 provides that transactions relative to gold and foreign currency are not considered commercial, where such transactions are carried out by the Bank of Italy and the Italian Ex
sl	4. člen, peti odst.predvideva, da posli vezani na plato in tujo valuto niso komercializirani omejeno na tiste, ki jih izvaja Banca d'Italia in italijanski Urad za izmenjavo; gre za posle za katere ostaja

en	letters a) and b), including also: - sales to purchasers or their commission agents made through transport or shipment of
sl	in b) med katerimi so zajete tudi: - cesije do cesionarjev ali trgovskih posrednikov, izvedene s prevozom ali špedicijo sred

en	Calculation of income from farming for agricultural enterprises - Art. 1, paragraph 1093, Law no. 296 of 27 December 2006
sl	Določanje kmetijskega prihodka za kmetijske družbe - 1. člen, 1093. odst., zakona št. 296 z dne 27. decembra 2006

en	The invoice must contain the following wording "VAT not debited in terms of art. 17, paragraph 5 of Presidential Decree no. 633 of 1972" and the transferee is obliged to supplement the invoice by setting out the rate and the relative tax.
sl	Slednji mora izdati fakturo za cesije, ki zadeva ta kategorija brez bremenitve za davek z navedbo "DDV ni obračunan na podlagi 17. člena, peti odstavek, odloka predsednika republike št. 633 z 1972" in cesionar jo je dolžan vnesti z navedbo davčne stopnje in davka.

en	Therefore, these companies shall fill in a
sl	Te družbe morajo izpolniti po navodilih tega

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

en	In this second return, the incorporating company shall report its own identification data in the box reserved for the declarant with appointment code 9 and in the
sl	V tej drugi napovedi mora družba pripojiteljica navesti svoje identifikacijske podatke v polje za prijavitelja s šifro funkcije 9 v

en	The form below applies to those persons who carry out both monthly and quarterly payments and illustrates the way in which the VAT credit must be carried forward from one payment period to the other: 1) credit arising out of the payment for January: to be carried forward as a deduction against the payment for February; 2) credit arising out of the payment for February: to be carried forward as a deduction against the payment for March; 3) credit arising out of the payment for March: to be carried forward as a deduction against the payment for the 1st quarter; 4) credit arising out of the payment for the 1st quarter: to be carried forward as a deduction again st the payment for April; 5) credit arising out of the payment for April: to be carried forward as a deduction against the pay ment for May; 6) credit arising out of the payment for May: to be carried forward as a deduction against the pay ment for June; 7) credit arising out of the payment for June: to be carried forward as a deduction against the payment for the 2nd quarter; 8) credit arising out of the payment for the 2nd quarter: to be carried forward as a deduction again st the payment for July; 9) credit arising out of the payment for July: to be carried forward as a deduction against the pay ment for August; 10) credit arising out of the payment for August: to be carried forward as a deduction against the payment for September; 11) credit arising out of the payment for September: to be carried forward as a deduction against the payment for the 3rd quarter; 12) credit arising out of the payment for the 3rd quarter: to be carried forward as a deduction again st the payment for October; 13) credit arising out of the payment for October: to be carried forward as a deduction against the payment for November; 14) credit arising out of the payment for November: to be carried forward as a deduction against the payment for December; 15) credit arising out of the payment for December: to be carried forward as a deduction against the payment for the 4th quarter.
sl	Za subjekte, ki plačujejo tako mesečno kot trimesečno, je na voljo naslednja razpredelnica v namene prikaza načinov prenosa terjatev DDV iz enega likvidacijskega obdobja v drugega: 1) terjatev, ki izhaja iz izplačila za mesec januar: se vnese v odbitek plačila v mesecu februarju; 2) terjatev, ki izhaja iz izplačila za mesec februar: se vnese v odbitek plačila v mesecu marcu; 3) terjatev, ki izhaja iz izplačila za mesec marec: se vnese v odbitek plačila za 1.trimesečje; 4) terjatev, ki izhaja iz izplačila za 1.trimesečje: se vnese v odbitek plačila v mesecu aprilu; 5) terjatev, ki izhaja iz izplačila za mesec april: se vnese v odbitek plačila v mesecu maju; 6) terjatev, ki izhaja iz izplačila za mesec maj: se vnese v odbitek plačila v mesecu juniju; 7) terjatev, ki izhaja iz izplačila za mesec junij: se vnese v odbitek plačila za 2.trimesečje; 8) terjatev, ki izhaja iz izplačila za 2.trimesečje: se vnese v odbitek plačila v mesecu juliju; 9) terjatev, ki izhaja iz izplačila za mesec julij: se vnese v odbitek plačila v mesecu avgustu; 10) terjatev, ki izhaja iz izplačila za mesec avgust: se vnese v odbitek plačila v mesecu septembru; 11) terjatev, ki izhaja iz izplačila za mesec september: se vnese v odbitek plačila za 3.trimesečje; 12) terjatev, ki izhaja iz izplačila za 3.trimesečje: se vnese v odbitek plačila v mesecu oktobru; 13) terjatev, ki izhaja iz izplačila za mesec oktober: se vnese v odbitek plačila v mesecu novem

en	Line VE34 indicate, in field 1, the sum of operations carried out with application of reverse charge, specifying them separately in the following fields: - field 2 domestic sales of scrap and other salvage materials as referred to in article 74, paragraphs 7 and 8, for which VAT is to be paid by the seller not subject to tax.
sl	Vrstica VE34 v polju 1 je potrebno navesti skupen znesek operacij, izvedenih z uporabo sistema reverse charge, ki so posamezno navedene v naslednjih poljih: - polje 2 cesije razbitin in drugega odpadnega materiala znotraj države v skladu s 74. členom, odstavki 7 in 8, za katere je predvideno plačilo DDV s strani cesionarja, pasivni davčni subjekt.

en	These are purchases made from subjects as provided for in the final paragraph of art. 6 in addition to purchases from subjects who use the option provided for by art. 7 of Decree Law no. 185 of 2008 out (VAT cash accounting scheme).
sl	Gre za nabave, ki jih opravljajo subjekti v skladu z zadnjim odstavkom 6. člena ter za nabave subjektov, ki so uveljavljali določilo v skladu s 7. členom zakonskega odloka št. 185 z 2008 (Ddv po plačani realizaciji).

en	A) Transformation occurred during the year 2011 1.If during the tax year to which the return is referred extraordinary operations have been performed or substantial subjective transformations have taken place, which have led to the extinction of the assignor (incorporated company, divided company, conferring, transferring or donating subject, etc.), the VAT return shall be filed by the subject still in existence (incorporating company, beneficiary, conferee, transferee, assignee, etc.).
sl	A) Preoblikovanje v letu 2011 1.Če so med davčnim letom, na katero se nanaša napoved bili izvedeni izredni posli ali večje preoblikovanje družbe in je to pomenilo izbris subjekta prosilca (pripojena družba, odcepljena družba, družba vlagateljica, cedent ali donator, itd.), napoved DDV mora biti predložena samo s strani subjekta upravičenca (pripojitvena družba, družba koristnica, družba prejemnica, subjekt cesionar, obdarovanec, itd.).

en	NOTICE: it is emphasised that a copy of the abovementioned form signed in the original, must in any case be presented, attached to VAT form 26LP/2012, by the controlling company to the territorially competent tax collection agency (whether or not it contains a request for refund) with the inclusion of both guarantees provided by the individual companies, relative to the group credit surplus set off, as well as the guarantees provided by the controlling company for the group credit surplus set off, as provided for by art. 6 of the Ministerial Decree of 13 December 1979.
sl	OPOZORILO: primer zgoraj omenjene razpredelnice, podpisane v izvirniku mora biti predložen v prilogi obrazcu DDV 26 LP/2012 od kontrolne družbe do krajevno pristojnega izterjevalca (če zajema ali ne zahtevek za povračilo) s priloženimi jamstvi posameznih družb za lastne presežke kompenzirane terjatve, ali jamstva kontrolne družbe za kompenzirani presežek terjatve skupine v skladu s 6. členom ministrskega odloka z dne 13. decembra 1979.

en	Part VR must be used to request the refund, pursuant to article 30, fourth paragraph (lesser of the deductible credit surpluses of the threeyear period), of the amount indicated in line VL10 in the VAT/2012 return form.
sl	Povrnitev manjšega presežka terjatve, ki se ne prenese na skupino Ddv Preglednica VR uporablja za prošnjo za povračilo v skladu s 30. členom, četrti odstavek (manjši odbitni presežek triletja), znesek naveden v vrstici VL10 napovedi za DDV/2012.

en	waste and scrap metals; - 3 reserved for subjects that carry out activities identified by the code ATECOFIN 2004
sl	leznih kovin; - 4 namenjeno subjektom, ki izvajajo dejavnosti določene s šifro ATECOFIN 2004

en	tion of the return by these taxpayers, Prospectus A is provided in the Appendix (see under "Travel Agencies")
sl	nih subjektov je v dodatku predvidena preglednica A; (glej pri postavki "Potovalna agencija")

en	If the bankruptcy proceedings have started during the year 2011 official receivers and courtappointed liquidators, shall file the VAT return concerning the entire tax year, inclusive of two forms: the first form concerns the transactions recorded in the part of the calendar year preceding the declaration of bankruptcy or forced administrative liquidation (remembering to cross the box in line VA3); the second form concerns the transactions recorded after this date.
sl	V primeru, da se je stečajni postopek začel v letu 2011 morajo stečajni in likvidacijski upravitelji predložiti letno napoved DDV za celo davčno leto in zajema dva obrazca: prvi, za posle registrirane v tistem delu koledarskega leta, pred napovedjo stečaja ali prisilne poravnave (potrebno je označiti kvadratek v vrstici VA3) in drugi za posle registrirane po tem datumu.

en	Regime for young businesspeople and unemployed workers as provided for by article 27, paragraphs 1 and 2, of Decree Law no. 98 of 2011
sl	Režim mladih podjetnikov in mobilnih delavcev v skladu s 1. in 2. odstavkom, 27. člena uredbe z zakonsko močjo št. 98 iz leta 2011

en	It is to be noted, in fact, that if the procedure of group liquidation has not been renewed in the following year with reference to the same controlling company, or if the procedure finished during the course of the year of control, any group credit surplus for which reimbursement has not been requested may be deducted in the periodic liquidations following the discontinuance of the group only by the controlling body or company (cp. Circular Letter 13 of 05.03.1990).
sl	V primeru, da postopek izplačila skupine ni bila obnovljen v naslednjem letu, ker kontrolna družba, ali ko je postopek prenehal v teku leta kontrole, morebitni presežek terjatve skupine za katerega ni bilo zahtevano povračilo se lahko izračuna kot odbitek pri naslednjih obdobnih izplačilih po datumu prenehanja skupine, samo s strani ustanove ali kontrolne družbe (okrožnica št.13 z dne 05.03.1990).

en	ticipants, in their original state or which are subject to handling or transformation; the bodies, which by law, (even subject to manipulation or transformation), arrange for the collective sale on behalf of the producers.
sl	člani združenj, udeleženci v izvornem stanju ali s predhodnim preoblikovanjem, ustanove, ki po zakonu poskrbijo, tudi s predhodnim preoblikovanjem za kolektivno prodajo za račun proizvajalcev.

en	• non-taxable intra-community purchases (art. 42, paragraph 1 of Decree Law 331/1993),
sl	• neobdavčeni nakupi med državami skupnosti (42. člen, 1. odst., zakonskega odloka št.

en	D) Reference turnover for the application of VAT in the year following the extraor
sl	D) Referenčni poslovni promet za DDV v letu po izrednem poslu ali večjem preobli

en	The following must also to be included in this line: - considerations for the transfers of goods and related ancillary services carried out vis-à-vis State Administrations or non-governmental organizations, recognized in terms of Law no. 49/1987, which in the manner established by Ministerial Decree of 10.03.1988, arrange for the transport or delivery abroad of goods for the accomplishment of humanitarian purposes, including those aimed at realizing development cooperation programmes or charitable or educational programmes (article 14 of Law no. 49 of 26.02.1987); - considerations for the performance of services rendered outside the European Union by travel and tourism agencies that fall within the scope of the special regime referred to in article 74-ter (Ministerial Decree no. 340 of 30 March 1999); - he difference between the considerations, which does not constitute the margin relative to the transactions falling within the special regime provided for by Decree Law no. 41/1995 (used goods etc.).
sl	V to vrstico je potrebno zajeti tudi: - plačila cesij sredstev in dodatne storitve , ki se izvajajo za Državno Upravo ali priznane nevladne organizacije v skladu z zakonom št. 49/1987 ki poskrbijo, glede na načine, določene z ministrskim odlokom 10.03.1988, za prevoz in špedicijo v tujino sredstev v humanitarne namene, vključno s tistimi, ki so namenjene realizaciji programov za kooperacijo in razvoj ali dobrodelne ali vzgojne dejavnosti (14. člen zakona št. 49 z dne 26.02.1987); - plačila za storitve zunaj EU potovalnih in turističnih agencij, ki spadajo v poseben režim 74-ter člena (ministrski odlok št. 340 z dne 30. marca 1999); - razlika med plačili, ki ni marža poslov, ki spadajo v poseben režim, ki ga predvideva zakonski odlok št. 41/1995 (rabljena sredstva itd.).

en	One is reminded that instead of the request for refunds during the year, as provided for by article 8 of Presidential Decree of 14 October 1999, number 542, such credits may be set off against other taxes, contributions and other premiums owed only by persons who may legitimately request refunds during the year, in accordance with art. 38-bis, second paragraph.
sl	št. 542 z dne 14. oktobra 1999, se te terjatve lahko kot alternativa zahtevi po medletnem povračilu kompenzirajo z drugimi dajatvami, prispevki in premijami, ki jih morajo plačati samo subjekti upravičeni za medletno povračilo v skladu s 38-bis členom, drugi odstavek.

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

en	This operation, prior to the changes introduced by Decree Law no. 138 of 2011 (see Circular no. 45 of 2011) could be performed by decreasing the considerations by an amount resulting from the application of the following percentages established in relation to the different tax rates (separation percentage method):
sl	okrožnico št. 45 iz leta 2011), možno izvesti z znižanjem prihodkov za znesek, izračunan s pomočjo naslednjih odstotkov, določenih v zvezi z različnimi davčnimi stopnjami (metoda deleža izločitve):

en	Completion of part VH by taxpayers whose bookkeeping is done by third parties Regarding the completion of part VH, see Appendix under entry "Taxpayers whose bookkeeping is done by third parties".
sl	Izpolnjevanje preglednice VH s strani zavezancev, katerim vodijo knjige tretje osebe Za načine izpolnjevanja v preglednico VH glej Dodatek pri postavki "Zavezanci, katerim vodijo knjige tretje osebe".

en	payers to whom the regime governed by article 74-ter applies.
sl	cem iz režima, ki ga ureja 74-ter člen.

en	cree Law no. 138 of 2011 and in force as of 17 September 2011, the part of the taxable base to
sl	iz leta 2011 in velja od 17. septembra 2011, se delež davčne osnove, ki se pripiše stopnji 20%,

en	4.3 Controlling company - Summarising prospectus for the group - Form VAT 26PR/2012
sl	Kontrolne družbe Povzetni pregled skupine Obrazec DDV 26PR/2012.

en	• purchases of goods and services having as their object goods held in VAT deposits (art.
sl	• nakupi sredstev in storitev, katerih predmet so shranjena sredstva v skladišču DDV (50

en	For subjects affected by the exceptionally adverse weather events in October 2011 in the provinces of La Spezia and Massa Carrara, art. 29, paragraph 15 of Decree Law no. 216 of 29 December 2011 provides for the extension until 16 July 2012 of terms relating for tax obligations and payments expiring between 01 October 2011 and 30 June 2012 (Decree Law no. 216 of 2011, currently being converted into law, provides that with a Prime Minister's ordinance, criteria for identifying the beneficiaries of the relief will be established).
sl	Subjekti, ki so jih prizadele izredne vremenske razmere v oktobru 2011 na območju pokrajin La Spezia in Massa Carrara, 15. odstavek, 29. člena uredbe z zakonsko močjo št. 216 z dne 29. decembra 2011 predvideva podaljšanje do 16. julija 2012 časovnih rokov za poravnavo obveznosti in plačil davkov, ki potečejo v roku od 1. oktobra 2011 do 30. junija 2012 (Uredba z zakonsko močjo št. 216 iz leta 2011, ki je v postopku spreminjanja, določa, da se z odlokom Predsednika Sveta Ministrov določijo merila za opredelitev subjektov, ki koristijo to olajšavo).

en	triangle" with the intervention of the domestic agent as transferor/transferee);
sl	(trikotnik skupnosti s posegom nacionalnega delavca kot cesionar-cedent);

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

en	- line 4 must include the following:
sl	- v vrstico 4 se zajame:

en	50-bis, paragraph 4, letters e) and h) of Decree Law 331/1993);
sl	člen, četrti odstavek, črka e) in h) zakonskega odloka št. 331/1993);

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

en	but with tax payable in 2011) in order to allow for the corresponding amount already indicated in line VF14 of the previous return to be subtracted from the volume of purchases.
sl	nih letih, katerega davek zapade v plačilo v letu 2011) za omogočanje odštetja iz obsega nakupov ustreznega zneska, ki je že bil izpostavljen v vrstici VF14 predhodne napovedi.

en	In practice the comparison must be carried out between the totals of the VAT computed in deduction with reference to the two preceding years, to be reflected in lines VR3 and VR4 respectively: - for the year 2009, the amount is the one resulting from the difference between the in
sl	Dejansko se primerjava izvede med obračunanimi odbitnimi zneski ddv z nanašanjem na dveh predhodni leti, ki se vnese v vrstice VR3 in VR4: - za leto 2009 izhaja znesek iz razlike med terjatvijo DDV, ki se odbije ali kompenzira,

en	5 Subjects affected by exceptionally adverse weather events in October 2011 in the provinces of La Spezia and Massa Carrara
sl	5 Subjekti, ki so jih prizadele izredne vremenske razmere v oktobru 2011 na območju pok

en	As provided for by article 2, paragraph 36-vicies ter, of Decree Law no. 138 of 13 August 2011, converted into law with amendments by Law no. 148 of 14 September 2011, for subjects carrying on businesses or arts and professions with declared revenues of not over 5 million euros, who for all asset and liability transactions made while conducting their business use exclusively payment instruments other than cash and who in declarations 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 penalties set out in articles 1, 5 and 6 of Legislative Decree no. 471 of 18 December 1997 may be reduced by half.
sl	V skladu z odstavkom 36 vicies-ter, 2. člena uredbe z zakonsko močjo št. 138 z dne 13. avgusta 2011, ki je bila s spremembami in dopolnitvami spremenjena v zakon št. 148 z dne 14. septembra 2011, je predvideno znižanje za polovico administrativnih sankcij iz 1., 5. in 6. člena zakonskega odloka št. 471 z dne 18. decembra 1997 za vsa podjetja, samostojne umetnike ali strokovnjake, katerih prijavljeni prihodki in prispevki ne presegajo 5 milijonov evrov, ki za aktivne in pasivne operacije pri izvajanju dejavnosti oziroma poslovanju uporabljajo izključno plačilne instrumente, ki niso denarna sredstva, in pri napovedih 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	Box 6 must be crossed by non-resident traders, who have registered themselves directly in Italy in terms of art. 35-ter or who have formally appointed a tax representative within the State, in terms of paragraph 3 of art. 17, which agent is authorized to claim the VAT refund.
sl	Kvadratek 6 prekrižajo zavezanci ne rezidenti, ki so se neposredno identificirali v Italiji na podlagi 35-ter čl., oziroma ki so formalno imenovali, na podlagi 17. čl., 3.

en	41/1995, must be included in line VE30;
sl	2. odstavek, 38 člena zakonskega odloka 41/1995 mora biti zajeto v vrstico VE30;

en	• the amount from line VF24 if in line VF30 box 1 has been crossed, reserved for tax
sl	• znesek vrstice VF24, če je bil v vrstici VF30 označen kvadratek 1, namenjen zavezan

en	the normal sphere of activity of the business or which are accessory to taxable operations, - occasional sales of used goods, - occasional operations which come under the regime provided for by art. 34-bis for con
sl	dajo v dejavnost podjetja ali ki so stranske obdavčljivim poslom - občasni posli uporabljenih sredstev - občasni posli, ki spadajo v režim v skladu s 34-bis.

en	For subjects affected by the exceptionally adverse weather events from 04 to 08 November 2011 in the province of Genoa, art. 29, paragraph 15 of Decree Law no. 216 of 29 December 2011 provides for the extension until 16 July 2012 of terms relating for tax obligations and payments expiring between 04 November 2011 and 30 June 2012 (Decree Law no. 216 of 2011, currently being converted into law, provides that with a Prime Minister's ordinance, criteria for identifying the beneficiaries of the relief will be established).
sl	Subjekti, ki so jih prizadele izredne vremenske razmere od 04. do 08. novembra 2011 na območju pokrajine Genova, 15. odstavek, 29. člena uredbe z zakonsko močjo št. 216 z dne 29. decembra 2011 predvideva podaljšanje do 16. julija 2012 časovnih rokov za poravnavo obveznosti in plačil davkov, ki potečejo v roku od 04. novembra 2011 do 30. junija 2012 (Uredba z zakonsko močjo št. 216 iz leta 2011, ki je v postopku spreminjanja, določa, da se z odlokom Predsednika Sveta Ministrov določijo merila za opredelitev subjektov, ki koristijo to olajšavo).

en	Conversely, if line VF53 has been completed by crossing box 2 in line VF57, no amount must be indicated, as there is no admissible deductible VAT. (Cp. the instructions for the completion of line VF19).
sl	V takih primerih morajo biti v vrstici VF57 označeni znesek v skladu z vrstico VF24; pa, če je bila izpolnjena vrstica VF53 z označitvijo kvadratka 2 v vrstico VF57 se ne vnese noben znesek, ker ni olajšave za ta davek (primerjaj navodila za izpolnjevanje vrstice VF19).

en	In addition to the cases considered above, the refund is due when credit surpluses emerge from the returns for the last 3 years (2009-2010-2011), even if these are less than 2,582.28 euros.
sl	Povračilo najmanjšega presežka v triletju - 30. člen, 4. odstavek Poleg zgoraj navedenih možnosti pripada povrnitev tudi , ko iz napovedi za zadnja 3 leta (2009-2010-2011) izhajajo davčni presežki, tudi če so nižji od zneska 2.582,28 eur.

en	Sales of the aforementioned goods made to private consumers are in contrast subject to VAT in accordance with ordinary rules, and therefore must be included exclusively in section 2 of part VE (for further information see Appendix under the entry "Scrap"); - field 3 sales of investment gold which have become taxable as a result of the choice made and the related services of intermediation carried out in national territory towards taxable entities, in addition to the amount of transfers of gold other than investment gold and of pure silver, made to subjects not liable to tax (for further details see Appendix, "Transactions relating to gold and silver"); - field 4 services rendered in the construction sector by subcontractors but not taxed pursuant to article 17, paragraph 6, letter a); - field 5 sales of commercial buildings or parts thereof as provided for by article 10, no. 8-ter, letter b) and letter d), for which the tax is payable by the seller, in accordance with article 17, paragraph 6, letter a-bis; - field 6 sales of cellular phones for which the tax is payable by the seller, as provided for by article 17, paragraph 6, letter b); - field 7 sales of microprocessors and central processing units before their installation in final consumer products for which the tax is payable by the seller, as provided for by article 17, paragraph 6, letter c).
sl	Cesije omenjenih sredstev, ki se izvajajo v odnosu do zasebnih porabnikov, so podvržene DDv po navadnih pravilih in morajo biti zajete izključno v razdelku 2 preglednice VE (za nadaljnjo poglobitev glej Dodatek, postavka "Razbitine"); - polje 3, cesije investicijskega zlata, ki so postale obdavčljive po izbiri in storitve posredovanja na ozemlju države do pasivnih davčnih subjektov, ter višina cesij zlata, ki ni investicijsko srebro in čisto srebro, ki se izvaja do pasivnih davčnih subjektov (za nadaljnje poglobitve glej Dodatek "Posli z zlatom in srebrom"); - polje 4 storitve podizvajalcev na gradbenem področju brez davčne bremenitve v skladu s 17. členom, 6.odst., črka a); - polje 5 cesije proizvodnih objektov ali delov objektov v skladu z 10. členom št. 8-ter, črka b) in črka d) za katere je obveznost cesionarja v skladu s 17. členom, 6. odst., črka abis); - polje 6 odstop mobilnih telefonov, za katere davek plača cesionar, skladno s črko b), 6. odstavka, 17. člena; - polje 7 odstop mikroprocesorjev in centralnih procesnih enot pred njihovo vgradnjo v izdelke za končne potrošnike, za katere mora plačati davek cesionar, skladno s črko c), 6. odstavka, 17. člena.

en	Calculation of income for companies comprised by farmers - Art. 1, paragraph 1094, Law no. 296 of 27 December 2006
sl	Določanje prihodkov za družbe, ki jih ustanovijo kmetijski podjetniki - 1. člen, 1094. odst., zakon št. 296 z dne 27. decembra 2006.

en	If the taxpayer submits the unified return, the payment may be deferred until the expiry date for payment of the amounts owed according to said unified return, with an increase of 0.40% as interest for each month or part of month after 16 March, in consideration of the payment terms established by article 17 of Presidential Decree no. 435/2001 (see Circular no. 51/E of 14 June 2002).
sl	Če subjekt predloži enotno napoved, se lahko plačilo odloži do predvidenega roka za plačilo dolgovanih zneskov na podlagi omenjene enotne napovedi, ob povečanju za 0,40% iz naslova obresti za vsak mesec ali del meseca po 16. marcu, ob upoštevanju predvidenih rokov za plačilo v 17. členu O.P.R.

en	a) considerations for non-taxable export sales as provided for by letters a) and b) of the first paragraph of art. 8, which include: - sales to purchasers or their commission agents made through transport or shipment of goods outside the territory of the European Union by or on behalf of the seller or his/her commission agents; - sales of goods picked up from a VAT deposit with transport or shipment outside the territory of the European Union (art. 50-bis, paragraph 4, letter g) of Decree Law no. 331/1993); - considerations for sales of goods and the performance of services equivalent to export sales (art. 8 bis, first paragraph) as part of own business activity; - considerations for the performance of international services or services connected with international trade (art. 9, first paragraph) as part of own business activity; - considerations for operations as provided for by articles 71 and 72, equated to those of provided for by articles 8, 8-bis and 9; - margins as provided for by Decree Law no. 41/1995, relating to non-taxable operations (concerning used goods, etc.) which make up the ceiling;
sl	a) zneski cesije za neobdavčljive izvoze v skladu s črkama a) in b) prvega odstavka, 8. člena, ki zajema tudi: - cesije v odnosu do cesionarjev ali komisionarjev slednjih, opravljenih s transportom ali odpremo izdelkov zunaj teritorija Skupnosti, za kar poskrbi ali na ime cedenta ali njegovih komisionarjev; - cesija izdelkov iz skladišč DDV s prevozom ali odpremo zunaj ozemlja Evropske Unije (50-bis člen, 4. odst., črka g) zakonskega dekreta št. 331/1993); - plačila za cesije izdelkov in storitev, ki so podobni cesiji za izvoz ( 8-bis člen, prvi odstavek), za opravljanje dejavnosti podjetja; - plačila za mednarodne storitve ali povezane storitve z mednarodno izmenjavo (9. člen, prvi odstavek), pri opravljanju dejavnosti svojega podjetja; - plačila za posle v skladu s členoma 71 in 72, izenačena s členi 8, 8-bis in 9; - marže v skladu z zakonskim dekretom št. 41/1995, za neobdavčljive posle (ki zadevajo rabljene izdelke, itd.), ki pomenijo zgornjo mejo;

en	change Office; accordingly these are transactions in respect of which the tax remains excluded, whereas analogous transactions carried out by the agent banks now fall within the scope of VAT.
sl	izključitev iz davka, medtem ko enake posle izvajajo banke agenti, ki spadajo v področje aplikacije DDV.

en	Fraudulent return: Reference, in the return, to assets that make up a total which is less than the effective one, and/or false liabilities, on the basis of a false representation of the compulsory accounting figures and making use of fraudulent means, when jointly: a) the unpaid tax is greater than 30,000 Euro; b) the full total of the amounts subtracted from the imposition is higher than 5% of the amount subject to VAT which is indicated in the return or, in any case, higher than 1,000,000 Euro False return: Reference, in the return, to assets that make up a total which is less than the effective one, and/or false liabilities, when jointly: a) the unpaid tax is greater than 50,000 Euro; b) the full total of the components subtracted from the imposition is higher than 10% of the amount subject to VAT which is indicated in the return or, in any case, higher than 2,000,000 Euro
sl	Goljufiva napoved: v napovedi so navedeni aktivni elementi za višino, ki je nižja od dejanske in/ali pasivni fiktivni elementi na podlagi lažne predložitve obveznih knjig in uveljavljanje goljufivih sredstev, ko skupaj: a) plačani davek višji od 30.000 eur; b) skupni znesek neobdavčenih elementov je večji od 5% obdavčenega DDV zneska se v napoved navede in je višji od 1.000.000 eur

en	Obviously the exemption does not apply if the taxpayer has also performed taxable operations (still referring to activities managed with separate accounting systems) or if inter-community operations have been recorded (article 48, paragraph 2, Decree Law no. 331 of 1993) or adjustments have been made according to art. 19-bis2 or purchases have been made for which tax is due from the transferee on the basis of specific dispositions (purchases of gold, pure silver, scrap etc…); - minimum VAT-exempt taxpayers as per article 1, paragraphs 96 to 117, of Law no. 244 of 24 December 2007; - agricultural producers who are exempt from the fulfilment of the obligations under the paragraph 6 of article 34; - taxpayers who carry out activities relating to the organization of games, entertainment and other activities set out in the tariff enclosed under Presidential Decree no. 640 of 26 October 1972, who are exempt from the fulfilment of VAT obligations under the sixth paragraph of article 74 and who did not opt for the application of VAT in the ordinary manner (see Appendix under "Entertainment and performing activities"); - individual firms that have rented their only company and do not practice any other VAT related activity (see circular letters no. 26 of 19 March 1985 and no. 72 of 04 November 1986); - taxable persons, who are resident in other member states of the European Community, in the circumstances referred to in the second period of paragraph 3 of article 44 of Decree Law no. 331 of 1993 if, during the tax year they have only carried out transactions, which are not taxable, which are exempt, which are not subject to VAT or which do not carry an obligation to pay the tax; - subjects who have opted for the applications of the dispositions provided for by Law number 398 of 16 December 1991 regarding VAT exemption for all earnings obtained from commercial activity associated with institutional aims (see Appendix under the entry: "Entertainment and performing activities"); - taxpayers with domicile or residence outside the European Community, unidentified at community level, who have identified themselves for VAT purposes in the territory of the
sl	členom, ali so bili izvedeni nakupi za katere je cesionar moral plačati davek na podlagi posebnih določil (nakup zlata, čistega srebra, razbitin); - minimalni zavezanci v skladu s 1. členom, odstavki od 96 do 117, zakona št. 244 z dne 24. decembra 2007; - kmetijski proizvajalci, ki so oproščeni obveznosti v skladu s 34. členom, 6. odstavek; - organizatorji iger, zabave in drugih dejavnosti, navedenih v tarifi, priloženi odloku predsednika republike št. 640 z dne 26. oktobra 1972, ki niso zavezani za DDV v skladu s 74. členom, šesti odstavek, ki niso v sistemu DDV na reden način (glej v prilogi postavko: "Zabaviščna in prireditvena dejavnost"); - individualna podjetja, ki so dala v najem edino podjetje in ne izvajajo drugih dejavnosti, ki so pomembne za DDV (okrožnica št. 26 z dne 19. marca 1985 in št. 72 z dne 4. novembra 1986); - subjekti, pri katerih obdavčenje miruje, ki imajo prebivališče v drugih državah članicah Evropske unije, v primerih, kot so podani v drugi vrstici 3. odst. 44. člena zakonskega odloka št. 331 iz leta 1993, pa so v davčnem obdobju opravljali samo neobdavčljive operacije, davka oproščene operacije oziroma take, ki niso podvržene obdavčitvi ali so kako drugače neobvezne plačila davka; - subjekti, ki so izvajali opcijo za uporabo določila, ki ga vsebuje zakon št. 398 z dne 16. decembra 1991 so oproščeni DDV za vse Prihodke, ki so jih dosegli pri izvajanju gospodarskih dejavnosti povezanih z institucionalnimi cilji (glej postavko v prilogi: "Zabaviščna in prireditvena dejavnost"); - subjekti, ki imajo domicil, ali so rezidenti zunaj Evropske Skupnosti niso identificirani v okviru Evropske skupnosti in so se identificirali kot zavezanci za DDV na ozemlju države

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

en	the amounts to be reflected in line VL9 of the VAT/2012 return relative to the 2011 year, only for
sl	znesek, ki je naveden v vrstici VL9 napovedi DDV/2012 za leto 2011, za samo tisti del,

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

en	Line VE30 indicate, in field 1, the total of exports and other non-taxable operations which contribute to the formation of the ceiling as provided for by art. 2, paragraph 2, of Law no. 28 of 18 February 1997.
sl	V vrstico V30 navedite v polje 1 vse izvoze in druge obdavčljive posle, ki pripomorejo k oblikovanju limita v skladu z 2. členom, 2. odst. zakona št. 28 z dne 18. februarja 1997.

en	forward to line VE33, while the related purchases must be indicated in line VF19; - box 2 must be crossed by taxpayers who carry out essentially exempt operations and who
sl	Višina teh neobdavčljivih poslov se vnese v vrstico VE33 medtem ko se nakupi navedejo v vrstico VF19; - kvadratek 2 mora biti označen s strani subjektov, ki opravljajo samo neobdavčene dejavnosti in pri opravljanju tovrstnih dejavnosti izvajajo samo občasno obdavčljive posle.

en	"1" non-operating company for the year to which the return applies; "2" non-operating company for the year to which the return applies and for the previous year; "3" non-operating company for the year to which the return applies and for the two previous years; "4" non-operating company for the year to which the return applies and for the two previous years and which has not carried out significant operations for VAT purposes not less than the amount derived from the application of the percentages set out in article 30, paragraph 1, of Law no. 724 of 1994.
sl	V kvadratek se navede šifro, ki ustreza naslednjim situacijam: - "1" nedejavne družbe za leto, ki je predmet davčne napovedi; - "2" nedejavne družbe za leto, ki je predmet davčne napovedi in za predhodno leto; - "3" nedejavne družbe za leto, ki je predmet davčne napovedi in za dve predhodni leti; - "4" nedejavne družbe za leto, ki je predmet davčne napovedi in za dve predhodni leti in ni v tromesečju izvedlo poslov, ki so pomembni v DDV namene, ki niso nižji od zneska in izhaja iz uporabe odstotkov v skladu s 30. členom, 1. odstavek, zakona št. 724 v 1994.

en	Box 4 must be crossed by taxpayers that claim the refund in terms of art. 30, paragraph 3, letter c) limited to the tax relating to the purchase or import of depreciable goods as well as of goods and services for study and research.
sl	ods., črka c), z omejitvijo na davek za nakup ali uvoz odpisnih dobrin ter dobrin in storitev za študije in raziskovanja.

en	to such operations.
sl	Iz takšnih proizvodov

en	The line must also indicate, in the case of incorporations of subjects outside the VAT group, any credit accumulated by the incorporated company during the year preceding the one in which the extraordinary operation took place and any credit accumulated by the incorporated company during the year in which the incorporation took place (cp. paragraph 3.4.3).
sl	V vrstici pa morajo biti navedeni, v primeru pripojitve subjektov, ki ne spadajo v skupino DDV, dospele terjatve pripojene družbe iz leta pred tistim, v katerem je bila izvedena izredna operacija, in terjatve, ki jih je obračunala med letom, v katerem je prišlo do pripojitve (prim.

en	In field 2 of line VR1 it must reflect the portion of the refund in respect of which taxpayer intends making use of the refund procedure via the tax collection agency.
sl	V vrstico VR1, polje 2 zavezanec navede znesek povračila, za katerega želi izvajati poenostavljeni postopek povračila potom agenta za dviganje davkov.

en	Line VF53 must be completed by taxpayers who in carrying out activities that give rise to taxable operations have occasionally carried out exempt operations
sl	Vrstico VF53 izpolnijo subjekti, ki so pri izvajanju dejavnosti, ki omogočajo izvajanje obdavčljivih poslov, občasno izvajali neobdavčljive posle ali zavezanci, ki so, pri izvajanju

en	The following information must be provided: - in line 1 indicate the aggregate amount of the considerations, gross of the tax, relative to the transac
sl	Podatki, ki jih je treba navesti, so naslednji: - v vrstico 1 se navede skupna višina plačil, ki se dolgujejo kupcem z davkom za izvedene posle

en	In this regard, the front page of the UNICO 2012 (Personal Income Tax Return) form has a specific box, which if crossed indicates that part VO has been completed by the aforesaid subjects.
sl	V ta namen je na naslovni strani obrazca UNICO 2012 predviden poseben kvadratek, katerega oznaka omogoča signaliziranje prisotnosti preglednice VO, ki jo izpolnijo omenjeni subjekti.

en	A copy of the notification from the Revenue Agency confirming receipt of the communication must also be provided to the declarant.
sl	podpisal zavezanec skupaj s kopijo obvestila Agencije za Prihodke, ki potrdi njen prejem.

en	- the intra community transfers of agricultural products included and not included in the first part of table A, enclosed to Presidential Decree no. 633, made by agricultural producers falling within the special regime referred to in article 34 of the aforesaid Decree; - the intra-community transfers of goods taken from a VAT warehouse with delivery to another member State of the European Union (art. 50-bis, paragraph 4, letter f) of Decree Law no. 331/1993);
sl	- cesije kmetijskih proizvodov med državami Skupnosti, ki so ali ne zajeti v tabela A - prvi del, priloženi odloku predsednika republike št. 633, ki jih izvajajo kmetijski prozvajalci, ki spadajo v poseben režim v skladu s 34. členom istega odloka; - cesije med državami Skupnosti sredstev vzetih iz skladišča DDV s špedicijo v drugo državo članico EU (50-bis.

en	Part 1 must be completed by taxpayers who applied the ordinary (or analytical) method of determining the margin in terms of paragraph 1 of art. 36 of Decree Law no. 41/1995 referred to above.
sl	1 Del - Analitična metoda marže (36. člen, 1. odst. zakonskega odloka št. 41/1995) 1 del. izpolnijo zavezanci, ki so uporabljali navadno metodo (ali analitično) za določanje marže,ki jo predvideva 36. člen, 1. odst. navedenega zakonskega odloka št. 41/1995.

en	Refund of the lesser of the deductible surpluses of the three-year period - Article 30, paragraph 4
sl	povračilo, v skladu s četrtim odstavkom 30. člena (manjši odbitni presežek v treh letih, prim.

en	The part concerning the taxpayer must report the taxpayer's details and appointment code 6; - form no. 01 shall report the operations performed through the tax representative, filling in only in this form also section 2 in the part VA, sections 2 and 3 of part VL and parts VC, VH, VR, VT, VX and VO summarizing all the operations performed by the non resident taxpayer; - form no. 02 shall report the operations performed through the institute of direct identification, indicating, in line VA1, field 5, the VAT reg.
sl	V polje prijavitelja mora davčni predstavnik navesti svoje podatke tako, da vpiše šifro funkcije 6; - v obrazec 01 se navedejo opravljeni posli tako, da se uveljavlja institut davčnega zastopanja tako in se izpolni samo ta obrazec tudi v razdelek 2. preglednice VA, razdelek 2. in 3. preglednice VL, ter preglednice VC, VH, VR, VT, VX in VO, ki povzemajo vse posle, ki jih izvede zavezanec, ki ni rezident; - v obrazcu št. 02 morajo biti navedena opravila tako, da se uveljavlja institut neposredne identifikacije in se v vrstico VA1, polje 5, navede identifikacijska številka DDV, ki je bila subjektu nerezidentu dodeljena in jo slednji uporablja za neposredno izpolnjevanje obveznosti DDV ter se jo nato izbriše.

en	c-quinquies "the capital gains and other sources of income, other than those mentioned previously, which are realized by means of transfers for a money consideration or by finalizing rela
sl	Pri uporabi te črke se pri finančnih instrumentih upoštevajo tudi omenjena razmerja"; - črka c-quinquies "presežki in drugi prihodki, ki so drugačni od predhodno navedenih in so bili realizirani s cesijo vrednostnih papirjev ali zaključevanjem proizvodnih odnosov kapitalskih

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

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

en	purchasing vehicles must, in terms of paragraph 5 of art. 30 of the abovementioned Law, apply the marginal VAT regime stipulated for sellers of used goods, when the vehicle is subsequently resold.
sl	15% ali 50% davčne osnove v skladu s 30. členom, 5. odst. navedenega zakona ob naslednji prodaji uporabljajo sistem DDV od marže, ki je predvidena za prodajalce rabljenih predmetov.

en	te) 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	• in column 4, the type of relation, using the codes provided in the table below (see the provision issued by the Director of the Revenue Agency of 20 December 2010):
sl	• v stolpcu 4 vrsta odnosa, pri tem je potrebno uporabiti šifre iz tabele, navedene v nadaljevanju (prim.

en	Starting from this date, in fact, the reverse-charge mechanism has become applicable (for more details see circular no. 59 of 2010).
sl	Od tega datuma naprej namreč se je začel uporabljati sistem reverse charge (za podrobnosti prim.

en	In part VH for the assignor, data relative to
sl	V preglednici VH subjekta prosilca, morajo biti navedeni podatki, ki

en	Arising out of the provisions of paragraph 6 of article 30 of Law no. 388 of 23 December 2000, taxable subjects, who were charged VAT equivalent to 15% or 50% of the taxable base when
sl	Vedeti je treba, da v skladu s 30. členom, 6. odst. zakona št. 388 z dne 23. decembra 2000, pasivni davčni zavezanci bremenjeni za nakup vozil z obračunanim DDV

en	- field 3 the total sum of intra-community sales of goods, taking into account adjustments as per article 26, entered in the records of invoices issued (article 23) or in the records of payments for supplies received (art. 24); - field 4 the total of all sales of goods made to San Marino customers.
sl	v skladu s 26. členom, zapis v register izdanih faktur (23.člen) in plačil (24.člen); - polje 4 znesek vseh cesij sredstev, ki se izvedejo do delavcev San Marina.

en	This limit refers to the whole fiscal period and not to the individual refund claimed (art. 38 bis and R.M.
sl	Ta meja se nanaša na vsa povračila, izplačana v teku stečajnega postopka, ne pa za posamezna davčna obdobja (primerjaj M.S. št. 54/E, z dne 19. junija 2002); - subjekte, ki so omenjeni v 8. čl. Z.O.

en	4.3.3 - PART VW - PAYMENT OF ANNUAL GROUP TAX
sl	4.2.9 - PREGLEDNICA VL - PLAČILO LETNEGA DAVKA

en	Part VW constitutes a summary of amounts for the purposes of the annual payment of the group tax debit or credit.
sl	4.3.3 - PREGLEDNICA VW - PLAČILO LETNEGA DOLGA SKUPINE Preglednica VW je povzetek zneskov v namene letnega izplačila obveznosti ali terjatve davka skupine.

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

en	As an exception to the general rules regarding VAT, article 74-quater, provides specific provisions for show business activities, which deal with:
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	INSTRUCTIONS
sl	NAVODILA

en	Ministerial Circular no.52 of December 03,
sl	ministrsko okrožnico št. 52, z dne 3. decembra 1991).

en	The 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	Zavezanec zapiše zneske v evrih tako, da zaokroži vsoto navzgor, ko je decimalno število enako ali večje od 50 centov evra, in navzdol, ko je decimalno število manjše od omenjene meje.

en	For this purpose, in the spaces in which the amounts are to be entered two final zeros have been preprinted after the comma.
sl	V razdelkih, namenjenih zneskom, sta bili v ta namen natisnjeni dve končni ničli po decimalni vejici.

en	The form must bear the legible signature of the controlling organisation or company.
sl	Obrazec čitljivo podpiše kontrolna ustanova ali družba.

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

en	Note that among these guarantees it is necessary to include the guarantee which relates to the credit transferred to group payment by the controlling company, resulting from line VK24 of its own return; - the guarantee provided by the controlling company for any excess group credit paid for the previous year (line VS30 of the VAT form 26PR/2012).
sl	Poudarjamo, da je potrebno med ta jamstva vključiti tudi jamstvo presežka dobropisa, ki ga je nadzorujoča družba prenesla pri skupnem, in ki je navedeno v vrstici VK24 prijave družbe; - jamstva nadzorujoče družbe za morebitne kompenzirane presežke dobropisa skupine podjetij iz prejšnjega leta (vrstica VS30 pregleda DDV 26PR/2012).

en	The following documents must be enclosed with the VAT form 26LP/2012, as already stated in the introductory remarks: - a copy of the VATform 26PR/2012, completed in the annual return of the parent company, with original signature; - the guarantees required by article 6 of the Ministerial Decree of December 13, 1979 regarding excess credits transferred from companies adhering to group payments that were set-off, for VAT purposes, in 2011.
sl	Obrazcu DDV 26LP/2012 mora zavezanec priložiti, kot je omenjeno že v uvodu, naslednje dokumente: - kopijo pregleda DDV 26PR/2012, izpolnjenega v letni prijavi s strani vodilne družbe, s podpisom na originalnem dokumentu; - garancije, ki jih določa 6. člen M.O. z dne 13. decembra 1979 in ki se nanašajo na presežke dobropisa, ki so jih prenesle družbe, ki se udeležijo skupnega in ki so prejele kompenzacijo za DDV v letu 2010.

en	Note that a copy of the VAT form 26PR/2012, bearing the original signature, must be enclosed with the VAT form 26LP/2012 submitted.
sl	Opozarjamo, da mora zavezanec kopijo pregleda DDV 26PR/2012 s podpisom na originalnem dokumentu priložiti obrazcu DDV 26LP/2012.

en	The form must be returned by the controlling company to the local tax collection agency in relation to its own tax domicile within the terms set forth by provisions currently in force for the submission of the annual VAT return (01 October 2012).
sl	Nadzorujoča družba mora vročiti obrazec pristojnemu agentu za izterjave davkov na podlagi svojega davčnega bivališča v roku enakih časovnih rokov, kot jih določajo veljavne določbe za vročitev letne prijave DDV (1. okto

en	- at lines VK22 and VK23, respectively, the excess debt or credit transferred, carried forward from lines VK22 and VK23 of the annual return of each single company; - in the box "Calculation of advance payment", the total amount of the resulting debts or credits transferred to the group for the controlling body or company for the purposes of calculating the advance payment to be made (cp.
sl	- v vrsticah od 1 do 12 zneske v dobro ali v breme vsake družbe, ki uveljavi obračun DDV za celotno skupino podjetij; - v vrstici "Letni proračun" dobropis ali dolg, ki je bil prenesen med letno prijavo in ki izhaja iz ustrezne vrstice letne prijave vsake družbe (vrstica VX2 oziroma vrstica VX1); - v vrstici VK22 in VK23, vpišite prenesene presežne izgube in presežni znesek, ki jih navajata vrstici VK22 in VK23 letne prijave vsake posamezne družbe; - v preglednici "Izračun akontacije" za vsako družbo naveden skupni znesek vsot v breme ali v dobro, prenesen na skupino, ki je lahko koristen za nadzorovano ustanovo pri določanju plačila akontacije (prim.

en	- the VAT registration number of the company to which
sl	Vsaka preglednica mora vsebovati: - številko DDV družbe, na katero se nanašajo podatki;

en	(Reserved for controlling Body or Company) (unless otherwise specified, the statutory provisions referred to, relate to Presidential Decree No. 633 of October 26, 1972, as amended)
sl	(če ni drugačnih navodil, se besedilo sklicuje na člene Odloka predsednika Republike (O.P.R.)

en	The VAT form 26LP/2012, which provides a summary of periodic payments made by companies participating in group VAT payments as per article 73, must be submitted by the parent company to the local tax collection agency, together with the VAT form 26PR/2012 and any other guarantees provided by companies participating in the procedure with regard to excess credit set-off.
sl	V skladu s 73. členom , mora vodilna družba vročiti Agentu za izterjatve davkov na teritoriju, skupaj s pregledom DDV 26PR/2012 in z morebitnimi garancijami družb, ki se udeležijo postopka za kompenzirane presežne zneske, tudi obrazec DDV 26LP/2012, ki vsebuje pregled obdobnih izplačil družb udeležencev pri postopku plačila DDV za celo skupino podjetij.

en	VAT Registration Number
sl	CODICE FISCALE - DAVČNA ŠTEVILKA

en	If, by the expiration of the presentation, numerous Communications referring to the same period have been submitted, the last one substitutes the preceding ones.
sl	Če ste do roka za oddajo vložili več prijav za isto obdobje, zadnja oddana prijava nadomesti vsa predhodna.

en	In addition, the row indicates the tax relative to acquisitions made by subjects who have taken advantage of the VAT regime for cash under art. 32-bis of Law decree n. 83 of 2012, registered in prior periods, for which there is the right to deduction.
sl	V vrstici se poleg tega navede tudi davek za nakupe dobrin, ki so jih opravile osebe, ki koristijo režim DDV za blagajno, opredeljen v členu 32-bis zakonske uredbe št. 83 iz leta 2012, registrirane v predhodnih obdobjih, za katere je obstajala pravica do odbitka.

en	The field is completed also in the case in which the corporation or company with monthly settlements has left the group VAT settlement in the second or third month of the quarter.
sl	Polje se izpolni tudi v primeru, da je ustanova ali družba, podvržena mesečnim plačilom DDV, izstopila iz režima plačila DDV celotne skupine podjetij v drugem ali tretjem mesecu četrtletja.

en	• the first containing the data of the settlements made by the same subject in the quarter referred to by the Communication;
sl	• prva prijava mora vsebovati podatke o plačilih, ki jih je izvedel sam subjekt v četrtletju, na katerega se nanaša prijava;

en	The row must also include the taxable amount relative to the operations for which tax is due by the dealership, based on specific provisions.
sl	V vrstico mora biti vključena tudi davčna osnova za posle, za katere je v skladu z določbami dolgovan davek s strani odstopnika.

en	The taxpayers who adopt, by obligation of law or by option, special criteria for the determination of the tax due or deductible (for example, special agricultural regimes, agritourism, etc.) shall be indicated in row VP4 (collectible VAT) and in row VP5
sl	Zavezanci, ki zaradi zakonskih določil ali po lastni izbiri v davčnem letu uporabijo posebne kriterije določanja davka ali davčnega odbitka (na primer posebni kmečki režim, kmečki turizem, itd.), morajo v vrstico VP4 (izterljiv DDV) in v vrstico VP5 (davčni odbitek DDV) navesti davek, ki izhaja iz uveljavitve posebnega režima.

en	Indicate the amount of VAT on credit calculated in deduction, resulting from previous settlements of the same calendar year (without considering the credits requested for reimbursement or in compensation through presentation of the TR VAT Model).
sl	Navedite znesek DDV v dobro, izračunan kot odbitek, ki izhaja iz prejšnjih plačil v istem koledarskem letu (ne upoštevajte zneskov v dobro, uporabljenih za kompenzacijo s predložitvijo obrazca TR DDV).

en	In the previously illustrated case of prepayment of the quarterly periodic settlement in coincidence with that of the third month of each calendar quarter, for the purposes of the determination of the carry over of the VAT credit in the course of the year is it necessary to refer to the credits indicated in points 3-4 of the sequence defined above.
sl	V že prikazanem primeru akontacije obdobnega četrtletnega plačila, ki sovpada s plačilom v tretjem mesecu vsakega koledarskega četrtletja, se je za namen prenosa dobropisa DDV-ja v teku leta potrebno sklicevati na dobropise, navedene v korakih 3 in 4 zgoraj opisanega zaporedja.

en	With relation to the verification of the timeliness of the Communications presented by telematic means, the timeliness of the Communications transmitted within the aforementioned deadlines are considered, but discarded by the telematic service, as long as they are retransmitted within 5 days from the date contained in the communication of the Revenue Agency that confirms the reason for the change (see circular of the Ministry of Finance - Revenue Department n. 195 of 24.09.1999.
sl	V zvezi s preverjanjem pravočasne elektronske oddaje prijav štejejo za pravočasno vložene tiste prijave, ki so poslane v predvidenem roku skladno z dokumentom št. 322 z dne 22. julija 1998 in kasnejšimi spremembami, ki jh je elektronski sistem sicer zavrnil, vendar so bile znova poslane v roku petih delovnih dni po datumu izdaje uradnega obvestila s strani Agencije za prihodke, ki navaja razloge za zavrnitev (okrožnica Ministrstva za Finance - Oddelek za Prihodke št. 195 z dne

en	In column 1, indicate the amount of VAT to pay, or to transfer to the parent corporation or company that adheres to group VAT settlements, equal to the result of the following formula, if positive:
sl	Navedite v stolpcu 1 znesek DDV za plačilo 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	Obligation to telematic presentation
sl	Obveza za elektronsko pošiljanje

en	It is noted that in the case of a controlled corporation or company participating in the group VAT settlement which has exited from the group after the date of 27 December (final term established for payment of the VAT deposit), following, for example, a merger with an external company, the credit arising from the amount of the payment due by the parent corporation or company for the controlled merged corporation or company shall be included in the present row of the Communication of the merging company relating to the month of December.
sl	Upoštevajte, da v primeru nadzorovanih ustanov ali podjetij, ki sodelujejo v postopku skupnega plačila DDV cele skupine, ki zapustijo skupino po 27. decembru (skrajni rok za plačilo DDV) kot posledica, na primer, pripojitve v zunanjo družbo, se mora v to vrstico Prijave družbe, kateri so se pripojile in ki se nanaša na mesec december, vključiti tudi kredit, ki izhaja iz zneska akontacije, ki jo dolguje matična ustanova ali družba za pripojeno nadzorovano ustanovo ali družbo.

en	ATTENTION The tax relative to particular types of operations for which the same, based on specific provisions, is due by the dealership (example, inter-communal acquisitions and art. 17, paragraphs 2, 5, 6 and 7), or by subjects operating in particular business sectors for the sales made by them (example, art. 74, first paragraph, letter e), art. 74-ter, paragraph 8), must be included, such as collectable VAT, in row VP4 and, such as deducted VAT, in row VP5.
sl	POZOR davek, ki se nanaša na posebne vrste poslov, za katere mora taistega na podlagi posebnih predpisov poravnati prevzemnik (npr. nakupi znotraj Skupnosti in odstavki 2, 5, 6 in 7 člena 17), oziroma osebe, ki delujejo v posebnih sektorjih dejavnosti za provizije, ki so jih plačale (npr. prvi odstavek, črka.

en	The relative data is recovered from the difference of the said amounts.
sl	Pripadajoči podatek se pridobi iz razlike omenjenih zneskov.

en	Field 1 must indicate the greater amount between the amount in field 2 and the one indicated in field 3
sl	V polje 1 navedite večjega od zneska, izkazanega v polju 2 in zneska, izkazanega v polju 3.

en	Taxpayers who made quarterly payments must indicate debit VAT that results from periodic payments in flies 3, 6, 9 and 12.
sl	Zavezanci, ki so opravili trimesečna odplačila, morajo navesti dolgovanega DDV, ki je razviden iz obdobnih poročil, v polju 3, 6, 9 in 12.

en	Line AF32 To complete fields 2 and 3 in this line please see instructions on the corresponding fields relating to line VL30 of the annual VAT tax return model.
sl	Vrstica AF32 za izpolnjevanje polj 2 in 3 v tej vrstici si oglejte navodila v ustreznih poljih vrstice VL30 obrazca letne napovedi DDV.

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

en	Line AF10 the total amount of taxable transactions, transfer of goods and services (field 1) and relative tax (field 2) including those carried out in previous years for which tax has become payable.
sl	Vrstica AF10 skupna vsota obdavčljivih poslov, cesije dobrin in nudenja storitev (polje 1) ter pripadajočega davka (polje 2), vključno s posli iz prejšnjih let, za katere se je izkazala izterljivost davka.

en	Sector 1 must include the amount of transactions carried out by applying "reverse charge" and transactions carried out with public administrations and with other subjects present in comma 1 bis art. 17 for whom tax must paid by the transferee or client in application of what is outlined in Art. 17ter.
sl	V polju 1 mora biti vključen tudi obdavčljiv znesek poslov, opravljenih z uporabo režima obrnjene davčne obveznosti in poslov, izvedenih za javne uprave in drugi subjekti, ki jih navaja odstavek 1-bis člena 17-ter, za katere morajo davek poravnati odstopniki ali naročniki v skladu z določbami, ki jih vsebuje omenjeni člen 17-ter.

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 of 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	Line AF34 total of input VAT entered if the sum of the amounts of credits (from AF26 to AF32 field 1) is greater than the sum of the amounts of debts (from AF26 to AF29).
sl	Vrstica AF34 skupna terjatev DDV, navede se v primeru, da je vsota zneskov terjatev (od AF26 do AF32,polje 1) večja od vsote zneskov obveznosti (od AF26 do AF29).

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 according to Art 17-ter.
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	Line AF33 Total of output VAT entered if the sum of the amounts of debts (from AF26 to AF29) is greater than the sum of the amounts in credits (from AF26 to AF32 field 1).
sl	Vrstica AF33 skupni dolgovan DDV, navede se v primeru, da je vsota zneskov obveznosti (od AF26 do AF29) večja od vsote zneskov terjatev (od AF26 do AF32, polje 1).

en	Line AF28 The amount entered corresponds to the deductible surplus relative both to the fiscal year prior to bankruptcy or compulsory administrative liquidation and the first three quarters of the year in which bankruptcy procedures were initiated,
sl	Vrstica AF28 Znesek, ki ga je potrebno navesti, ustreza odbitnim presežkom, ki se nanašajo tako na davčno obdobje pred stečajem ali prisilno poravnavo, kakor tudi na prva tri četrtletja leta, v katerem je bil začet postopek plačilne nesposobnosti, ki so bili uporabljeni pri kompenzaciji z obrazcem F24, vse do datuma razsodbe o stečaju ali prisilni poravnavi.

en	Taxpayers indicated in art. 7 of the Decree of the President of the Republic no. 542 of 1999 must not complete the latter field.Taxpayers who have more than one business with separate accounting as mentioned in art 36, coinciding with the last month of each trimester, have compensated the findings of the monthly liquidation with that of the trimester, in terms of monthly liquidation, must indicate a sole amount in the indicated fields.
sl	Zavezanci, ki izvajajo več dejavnosti in po zakonski obvezi ali po lastni izbiri izberejo ločeno knjigovodstvo v skladu s 36. členom, in ki so, v zadnjem mesecu vsakega trimesečja, kompenzirali rezultate mesečnih odplačil s trimesečno poravnavo do roka, predvidenega za mesečne poravnave davka, morajo navesti v omenjenih poljih enkraten znesek, če gre za dolg, ki ustreza vsoti terjatev in obveznosti, ki izhajajo iz odplačil v posameznih obdobjih.

en	Enter the amount of the sum eventually owed in space 13.
sl	V polju 13 navedite znesek morebitne upravičene akontacije.

en	The form must be returned by the controlling company to the local tax collection agency in relation to its own tax domicile within the terms set forth by provisions currently in force for the submission of the annual VAT return (30 September 2013).
sl	Nadzorujoča družba mora vročiti obrazec pristojnemu agentu za izterjave davkov na podlagi svojega davčnega bivališča v roku enakih časovnih rokov, kot jih določajo veljavne določbe za vročitev letne prijave DDV (30. sep

en	INSTRUCTIONS
sl	NAVODILA ZA IZPOLNITEV

en	In particular this is concerned with the non-taxable transactions derived from:
sl	V glavnem gre za ne obdavčljive posege, ki izhajajo iz:

en	NOTICE FOR CONTROLLING AND CONTROLLED COMPANIES
sl	OPOZORILA ZA KONTROLNE IN KONTROLIRANE DRUžBE

en	- persons who have presented a claim for a refund of a sum not greater than 5,164.57 euro.
sl	- zavezance, ki so vročili prošnjo za povračilo za znesek, ki ne presega 5.164,57 evra.

en	SECTION 3 - REFUND OF THE LESSER OF THE DEDUCTIBLE SURPLUSES OF THE THREE-YEAR PERIOD - ARTICLE 30, PARAGRAPH 4
sl	RAZDELEK 3 - POVRAČILO NAJMANJŠEGA PRESEŽKA V TRILETJU - 30. ČLEN, 4. ODSTAVEK

en	- 1, reserved for subjects that provide services which fall within the scope of application of letter a) of the sixth paragraph of article 17;
sl	- 1, namenjena subjektom, ki izvajajo storitve, ki izhajajo iz pogodb o podjemu, ki spadajo v področje uporabe črka a), šesti odstavek, 17. člena;

en	- 2, reserved for subjects that carry out activities identified by the code ATECOFIN 2004 37.10.1, i.e. subjects that provide services of salvage and preparation for recycling of waste and scrap metals;
sl	- 2, namenjena subjektom, ki izvajajo dejavnosti, določene s šifro ATECOFIN 2004 37.10.1 in torej subjekti, ki izvajajo dejavnosti priprave za recikliranje kovinskega odpadnega materiala;

en	aforesaid surpluses, even if such amount is less than the limit of 2,582.28 euro set out above (see section 3).
sl	izmed omenjenih presežkov, čeprav je nižji od omenjene meje 2.582,28 evra (glej razdelek 3).

en	- so-called "virtuous" firms, i.e. those firms that satisfy certain conditions of trustworthiness and solvency, specifically indicated in par. 7 and following of article 38 bis, exclusively with reference to requests for refunds in accordance with letters a), b) and d) of third paragraph of article 30.
sl	- tako imenovana "vrla" podjetja, oziroma tista podjetja, ki zadoščajo določenim pogojem zaupanja in plačilne sposobnosti, ki so izrecno določeni v 38-bis čl., 7. in sledeči ods., izključno za prošnje povračila iz črk a), b) in d) tretjega odstavka 30. čl.

en	- exports, assimilated transactions and international servi
sl	- izvozov, izenačenih posegov in mednarodnih stori

en	The form must be returned in duplicate directly to the tax collection agency having territorial jurisdiction, commencing from the 01 February 2008 up to the deadline envisaged for the submission of the annual VAT return, also in the unified form, namely by no later than the 31 July
sl	Obrazec je potrebno vročiti v dveh kopijah neposredno pristojni odgovorni osebi za teritorialno dviganje davkov od 1. februarja 2008 do predvidenega roka za vročitev letne napovede DDV tudi v poenoteni obliki, in sicer do 31. julija 2008.

en	ces provided for in articles 8, 8-bis and 9, as well as equi
sl	tev, ki jih določajo 8., 8-bis in 9. čl. ter zakonsko ize

en	- persons claiming the refund of a sum not greater than 10% of the total payments made into their tax account in the two years prior to the date of the claim, including payments made through tax set-offs and excluding those consequent to being added to an official taxpayers' roll, and deducting refunds already made.
sl	- zavezance, ki prosijo za povračilo zneska, ki ne presega 10% celotne vsote vplačila za davčni izračun v dveh letih pred datumom prošnje, vključno z vplačili za kompenzacijo in izključno z vplačili za vpis kazni, po odbitku že izplačanih povračil.

en	We point out that these firms must present, together with the claim for refund, the substitute declaration required by letter c) of the abovementioned par.7 of article 38 bis (see Circular Letter no. 54 of 04 March 1999);
sl	Spominjamo, da morajo ti subjekti vročiti skupaj s prošnjo za povračilo tudi nadomestno izjavo na podlagi črke c), omenjenega 7. odstavka, 38-bis čl. (primerjaj Okrožnico št. 54, z dne 4. marca 1999);

en	The taxpayer who completes section 3 (relating to the refund of the lesser of the deductible surpluses of the three
sl	V primeru, da zavezanec izpolni razdelek 3 (ki se nanaša na povračilo najmanjšega presežka v

en	VR1 TOTAL CREDITS (sum of lines VL7 column 2 and from VL26 to VL31) VR2 TOTAL DEBTS (sum of lines VL7 column 1 and from VL20 to VL25) VR3 TAX CREDIT (line VR1 - line VR2 - VL37 + VX3) VR4 AMOUNTCLAIMED AS AREFUND
sl	VR1 TOTALE CREDITI (somma dei righi VL7 colonna 2 e da VL26 a VL31) SKUPNI DOBROPIS (seštevek vsot iz vrstic VL7 stolpec 2 in vrstic od VL26 do VL31) VR2 TOTALE DEBITI (somma dei righi VL7 colonna 1 e da VL20 a VL25) SKUPNO DOLGOVI (seštevek vsot iz vrstic VL7 stolpec 1 in vrstic od VL20 do VL25) VR3 CREDITO D'IMPOSTA(rigo VR1 - rigo VR2 - VL37 + VX3) DAVČNI DOBROPIS (vrstica VR1 - vrstica VR2 - VL37 + VX3) VR4 IMPORTO CHIESTO ARIMBORSO - ZNESEK V POVRAČILO

en	no. 54/E of the 19 June
sl	št. 41/1995.

en	- 3, reserved for subjects that carry out activities identified by the code ATECOFIN 2004 27.43.0, i.e. subjects that produce zinc, lead and tin, in addition to semi-finished products manufactured from said non-iron-based metals.
sl	- 3, namenjena subjektom, ki izvajajo dejavnost, določeni s šifro ATECOFIN 2004 27.43.0 in torej subjekti, ki proizvajajo, cink, svinec in kositer ter polobdelanci istih neželeznih kovin.

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 VL26, VL27, VL28, field 1,VL29, VL30 and VL31 of the annual VAT return form for 2007.
sl	V vrstico VR1 vpišite skupni znesek dobropisov, ki izhaja iz vsote zneskov iz vrstice VL7, stolpec 2 in iz vrstic VL26, VL27, VL28, polje 1, VL29, VL30 in VL31 obrazca za letno napoved DDV za leto 2007.

en	In terms of par. 7 of article 2 of Presidential Decree No. 322 of the 22 July 1998 and the first paragraph of article 38-bis, penultimate period, the VR form counts as the annual return only to the extent of the data indicated therein; accordingly, the forms that are considered to be valid are those which are submitted within 90 days from the expiry of the time limits provided for the submission of the annual VAT return or the unified one.
sl	OPR št. 322, z dne 22. julija 1998 in iz 38-bis čl., prvi ods., predzadnji stavek, velja obrazec VR za letno prijavo izključno za podatke, ki jih vsebuje; zaradi tega so obrazci, predstavljeni v roku 90 dni pred zapadlostjo predvidenega roka za vročitev letne napovedi DDV, oziroma poenotene napovede, veljavni.

en	We wish to make it clear that with the aim of establishing the prevalence of the aforesaid transactions with respect to the overall amount of the transactions carried out, it is also necessary to include among the aforesaid 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	Podčrtujemo, da zato, da se preveri obstoj omenjenih 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	This limit refers to the whole fiscal period and not to the individual refund claimed (article 38 bis and R.M.
sl	Poudarjamo, da ta meja se nanaša na celotno davčno obdobje, ne pa na posamezno prošnjo za povračilo (38-bis čl. in M.S. št. 165/E, z dne 3. novembra 2000);

en	This limit refers to all the VAT refunds granted during the insolvency procedure and not to the individual tax periods (see R.M.
sl	Ta meja se nanaša na vsa povračila, izplačana v teku stečajnega postopka, ne pa za posamezna davčna obdobja (primerjaj M.S. št. 54/E, z dne 19. junija 2002).

en	In such cases the refund is due for the lesser of the
sl	V tem primeru se povračilo uveljavi za najnižji znesek

en	In practice the comparison must be carried out between the totals of the VAT computed in deduction with reference to the two preceding years (to be reflected in lines VR6 and VR7 respectively): - for the year 2005, the amount is the one resulting from the difference between the input VAT deducted or set off, indicated in line VX5 or in the corresponding line of part RX of the UNICO and the amounts reflected in line VL22 of the VAT/2007 return relative to the 2006 year, only for that portion relating to the set-offs carried out in the F24 form with taxes different to VAT. - for the year 2006, the amount is the one resulting from the difference between the input VAT deducted or setoff, indicated in line VX5 or in the corresponding line of part RX of the UNICO and the amounts to be reflected in line VL22 of the VAT/2008 return relative to the 2007 year, only for that portion relating to the set-offs carried out in the F24 form with taxes other than VAT.
sl	Dejansko se primerjava izvede med obračunanimi odbitnimi zneski ddv z nanašanjem na dveh predhodni leti (ki se vnese v vrstice VR6 in VR7): - za leto 2005 izhaja znesek iz razlike med terjatvijo DDV, ki se odbije ali kompenzira, navedene v vrstici VX5 ali v odgovarjajoči vrstici preglednice RX obrazca UNICO in znesek, ki je naveden v vrstici VL22 napovedi DDV /2007 za leto 2006, za samo tisti del, ki zadeva kompenzacije izvedene v obrazcu F24 z dajatvami, ki niso DDV.

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, VL24 and VL25 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, VL24 in VL25 obrazca za letno napoved DDV.

en	This is sowhere in the presence of purchases of depreciable goods or goods and services for study and research, the tax relating to said purchases is not already included in the lesser credit claimed as a refund in section 3.
sl	triletju) lahko prekriža tudi kvadratek 4 razdelka 2, v prisotnosti nakupa odpisnih dobrin ali dobrin in storitev za študij in raziskovanje, pod pogojem, da davek za omenjene nakupe ni že vštet v najmanjšem kreditu, za katerega je zavezanec prosil za povračilo v razdelku 3.

en	This is because of the particularity of the problems involved and the checks to be carried out; - persons indicated in article 8 of the Legislative Decree no. 351 of 25 September 2001, converted into Law no. 410 on 23 November 2001, containing provisions regarding privatisation and valorization of public property and the development of common property investment funds.
sl	št. 351, z dne 25. septembra 2001, ki je bil spremenjen v zakon št. 410 dne 23. novembra 2001, in ki navaja navodila za privatizacijo in ovrednotenje javnega nepremičninskega premoženja in za razvoj skupnih nepremičninskih investicijskih skladov.

en	In terms of Circular letter no. 84 of 12 March 1998, the granting of refunds requested by the official receivers of insolvent taxpayers or taxpayers undergoing insolvency proceedings is undertaken only by the offices of the revenue agency.
sl	Na podlagi določil okrožnice št. 84, z dne 12. marca 1998, poskrbijo za izplačilo povračil, za katere prosijo upravitelji stečajnih zavezancev ali zavezancev, ki so podvrženi stečajnemu postopku, izključno davčni uradi, zaradi posebnih problematik in zaradi potrebnih preverjanj;

en	The form must be returned by the controlling company to the local tax collection agency in relation to its own tax domicile within the terms set forth by provisions currently in force for the submission of the annual VAT return (July
sl	Nadzorujoča družba mora vročiti obrazec odgovornemu agentu za dviganje davkov, na podlagi svojega davčnega bivališča v roku enakih terminov, kot jih določajo veljavna določila za vročitev letne prijave DDV (31. julija

en	Note that a copy of the VAT form 26LP/2007, bearing the original signature, must be enclosed with the VAT form 26LP/2007 submitted, also if it does not contain a request for a group VAT refund.
sl	Spominjamo, da kopijo pregleda DDV 26PR/2008, s podpisom na originalnem dokumentu, mora zavezanec priložiti obrazcu DDV 26LP/2008, tudi v primeru, da ne vsebuje prošnje za povračilo DDV za celotno skupino podjetij.

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

en	• indicate own tax code number;
sl	• navesti lastno davčno številko;

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

en	These are purchases from subjects that applied:
sl	Gre za nakupe s strani subjektov, ki so uporabili:

en	• report the date (day, month, and year) of taking on the commitment to submit the declaration;
sl	• navesti datum (dan, mesec in leto) prevzema obveze, da bo vložil napoved;

en	Decree no. 917 of 22 December 1986, including assets with a cost not exceeding 516.46 euros and including the
sl	št. 917 z dne 22. decembra 1986, vključno s sredstvi, katerih stroški ne presegajo 516,46 eur

en	Responsibility of the qualified intermediary
sl	Odgovornost pooblaščenega posrednika

en	3 - Subjects residing in the municipalities of Livorno, Rosignano Marittimo and Collesalvetti (Province of Livorno)
sl	3 - Subjekti s stalnim prebivališčem v občinah Livorno, Rosignano Marittimo in Collesalvetti (pokrajina Livorno)

en	In this case, they should not be completed the previous sections.
sl	V tem primeru se predhodni razdelki ne izpolnijo.

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

en	c) Submission through other assigned subjects(for Administrations)
sl	Predložitev prek drugih pooblaščenih subjektov (za Državna uprava);

en	5 - Subjects affected by other exceptional events Subjects affected by other exceptional events must indicate code 5 in the appropriate box.
sl	5 - Subjekti, ki so jih prizadeli drugi izredni dogodki Subjekti, ki so jih prizadeli drugi izredni dogodki, morajo v ustrezno okence vpisati šifro 5.

en	• those habitually exercising tax consulting activity;
sl	• subjekti, ki izvajajo redno dejavnost davčnega svetovanja;

en	2 - Subjects non-residing in the municipality of Genova
sl	2 - Subjekti zs stalnim prebivališčem v občini Genova

en	Cooperatives and their consortia enrolled in the
sl	Zadružne družbe, njihovi konzorciji vpisani v

en	In particular, the tax codes 6728 for the tax on en
sl	Predvsem morajo biti navedene šifre dajatve 6728 za

en	or profession that are not included in the preceding fields (for example general expenses, expenses for the purcha
sl	poklica, ki niso zajeti v predhodnih poljih (npr. splošni stroški, stroški za nabavo storitev, itd.).

en	Lines from VI1 to VI6 must indicate:
sl	V vrsticah od VI1 do VI6 navedite:

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

en	Assessment of companies and operational bodies
sl	Potrditev družb in operativnih ustanov

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	Nekatere napovedi se lahko predložijo neposredno ali preko družb v skupini ali posrednika istočasno ali v različnih trenutkih.

en	Foreword - Main amendments to the forms 1.1 Layout of the form 1.2 Deadlines and procedures for submitting
sl	Uvod - Glavne spremembe v obrazcih 1.1 Struktura obrazcev 1.2 Način in roki za predložitev napovedi

en	If the amount owed does not exceed the limit of 25.82 Euro, including interest owed by taxpayers making quarterly payments, the payment must not be made.
sl	Če znesek ne presega 25,82 evrov, vključno z obrestmi, ki jih dolgujejo zavezanci za trimesečna odplačila, se odplačilo ne sme opraviti.

en	The data contained in the received declarations of intent must be indicated in Part VI.
sl	Podatki, vsebovani v prejetih izjavah o nameri, se morajo navesti v preglednico VI.

en	The part is divided into 2 sections: 1) General analytical data; 2) Summary data referring to all activities.
sl	Preglednica je razdeljena na 2 oddelke: 1) Splošni osebni podatki; 2) Pregledni podatki, ki se nanašajo na vse dejavnosti.

en	• if the credit recognised (e.g. 800) is smaller than the amount declared (e.g. 1000), this lesser credit (800) must be
sl	• če je priznana terjatev (npr. 800) manjša od prijavljenega zneska (npr. 1000) se navede to manjšo terjatev (800).

en	calendar quarter of reference.
sl	referenčnemu koledarskemu tromesečju.

en	It should be noted that for the correct identification of the aforementioned different operations, it is necessary to refer to the concept of connected agricultural activities, of art. 2135 of the Civil Code.
sl	Upoštevajte, da je za pravilno določitev zgoraj omenjenih različnih poslov treba upoštevati načelo povezanih kmetijskih dejavnosti, ki ga navaja 2135. člen civilnega zakonika.

en	plying the following formula:
sl	z naslednjo formulo:

en	The aforementioned 30-day deadline, in the case of choosing the sending of the electronic notice, starts from the sixtieth day following that of the online electronic of the notice to the intermediary.
sl	Navedeni rok 30 dni, v primeru izbire pošiljanja elektronskega obvestila, začne teči od šestdesetega dne po dnevu elektronskega prenosa obvestila posredniku.

en	In this case, all requested information must be indicated, even data not subject to sending, integration or correction.
sl	V tem primeru se navedejo vsi zahtevani podatki, vključno s tistimi, ki niso predmet pošiljanja, dopolnitve ali popravka.

en	For example, the control chain of type A-B-C-[D]-E-[F]-[G]-H, if C is the company head-declarer and D,F,G the companies chosen for group payment.
sl	Na primer, pri nadzorni verigi tipa A-B-C-[D]-E-[F]-[G]-H, tako C, vodilna družba v skupini - prijaviteljica, kot tudi D, F, G, družbe, izbrane za skupinsko plačilo.

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 priz-na za zneske, ki ne presegajo skupnega zneska davka za navedene posle.

en	• field 1, cost of depreciable tangible or intangible assets as provided for by articles 102 and 103 of Presidential
sl	• polje 1, stroški amortizacijskih materialnih in nematerialnih sredstev v skladu s členi 102 in 103 odloka predsednika

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 Agencija za prihodke dodelila elektronsko poslani izjavi o nameri.

en	It is not necessary to report data of the companies that do not participate in the compensation, and are connected as the final links in the control chain.
sl	Ni pa potrebno navesti podatkov za družbe, ki ne sodelujejo v postopku kompenzacije in se uvrščajo v nadzorno verigo kot končni členi.

en	Code 11 - Article 1, paragraph 63, law no. 190 del 2014, flat-rate scheme for natural persons carrying out business activity, arts or professions
sl	Šifra 11 - 63. odstavek 1. člena zakona št. 190 iz leta 2014, pavšalni režim za fizične osebe, ki opravljajo poslovne dejavnosti, umetnosti ali poklice

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

en	Each Administration in its own sphere may transfer the
sl	Vsaka od javnih uprav lahko v okviru svojega delovanja

en	cember 2000, published in Gazzetta Ufficiale no. 3 of 04 January 2001).
sl	z dne 21. decembra 2000, objavljen v Uradnem listu št. 3 dne 4. januarja 2001).

en	PERSONS AFFECTED BY EXCEPTIONAL EVENTS (Completion of line VA10 and part VH)
sl	SUBJEKTI, KI SO JIH PRIZADELI IZREDNE DOGODKE (Izpolnjevanje vrstice VA10 in preglednice VH)

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

en	Code 9 - Coexistence of several cases
sl	Šifra 9 - obstoj več pogojev

en	• field 2, reserved for companies which participated as assignors in extraordinay operations in 2018.
sl	• polje 2, namenjeno družbam, ki so kot pravne predhodnice sodelovale pri izrednih poslih, nastalih v letu 2018.

en	In Section 2, Box 6 "Foreign Entity" was introduced.
sl	V razdelek 2 je bilo vneseno okence 6 "tuj subjekt".

en	Any communication of irregularities regarding the declaration shall at any rate be displayable in the "Tax mailbox" present in the reserved area of the Revenue Agency's electronic services, in which each user qualified for Entratel or Fisconline can consult his or her own tax information.
sl	Morebitna obvestila o nepravilnostih v napovedi lahko v vsakem primeru pregledate v "Davčnem predalu" v oddelku, rezerviranem za elektronske storitve Agencije za prihodke, v katerem ima lahko vsak uporabnik, ki ima dostop do storitev Entratel ali Fisconline, vpogled v lastne davčne informacije.

en	In particular: - part VS contains the list of all the companies (including the controlling company itself) that took part in the group VAT payment
sl	Predvsem: - preglednica VS vsebuje spisek vseh družb (vključno s samo kontrolno družbo), ki so sodelovale v letu v postopku izplačila DDV sku

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

en	Resolution no. 367/E of 22 November 2002 provides instructions about this case (so-called inverse merger) for the filing of the VAT return by the incorporated company ex controlled.
sl	Z resolucijo št. 367/E z dne 22. novembra 2002 so bila dana navodila glede tega primera (obratna spojitev) za predložitev napovedi DDV s strani pripojitvene bivše kontrolirane družbe.

en	In case of participation to the Group VAT liquidation for periods of less than one year (except for the above-mentioned extraordinary operations), this credit must be specified, instead, in line VL26.
sl	V primeru sodelovanja pri izplačilu DDV za skupino za obdobja, krajša od enega leta (razen v primeru zgoraj opisanih izrednih poslov), pa mora biti ta dobropis naveden v vrstici VL26.

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 na nji-hovi podlagi lahko izterja davek, za katerega se izkaže, da ni bil poravnan.

en	In addition, payments that expire between August 1st and 20th may be paid by August 20th without any extra charges.
sl	Poleg tega se plačila, ki zapadejo od 1. do 20. avgusta, lahko izvedejo do 20. v istem mesecu brez povečanja.

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

en	It is pointed out that the column must be completed
sl	Opozarjamo, da je treba stolpec izpolniti

en	Main amendments to the forms Reported below are the main general amendments introduced in the 2019 VAT return forms.
sl	Glavne spremembe v obrazcih V nadaljevanju so prikazane glavne splošne spremembe, ki so bile uvedene za obrazce DDV 2019.

en	Clarifications are required via the postal service or by electronic means.
sl	Zahtevki po pojasnilu se pošljejo po pošti ali na elektronski način.

en	By taking the above example, subject B is non-resident and has no VAT in the territory of the State.
sl	Če povzamemo prejšnji primer, lahko domnevamo, da je B nerezident in brez pozicije DDV na državnem ozemlju.

en	• used in horizontal offsetting, as provided for by article 17 of Legislative Decree no. 241 of 1997, within the limits im
sl	• uporabljeno v horizontalni kompenazciji v skladu s 17. členom zakonskega odloka št. 241 v 1997, v zakonsko predvidenih mejah.

en	This declaration must summarize the declarations of intent for tax year 2018.
sl	Ta napoved mora vsebovati povzetek izjav o nameri, ki se nanašajo na davčno obdobje 2018.

en	4.2.2 - PART VB - Data relating to identification details of financial relations
sl	4.2.2 - PREGLEDNICA VB - Podatki v zvezi z identifikacijskimi podatki o odnosih s finančnimi operaterji

en	The parts VB - VL - VN and VG shall be filled in, always beginning with the first module (even in the presence of multiple modules, as a result of separate accounting or substantial subjective transformations).
sl	Preglednice VB - VI - VN in VG se vedno izpolnijo začenši s prvim obrazcem (tudi če je prisotnih več obrazcev zaradi ločenega knjigovodstva ali bistvenih preoblikovanj subjekta).

en	One is reminded that in the case of simultaneous supply of services and other activities without the distinct recording of related considerations the limit of 700.000 Euro is applicable, for the pur
sl	V primerih istočasnega izvajanja storitev in drugih dejavnosti brez ločenega beleženja zneskov se v namene opcijske izbire uporablja meja v višini 700.000 eur.

en	The taxpayers interested to the suspension are indicated in annexes 1 and 2 of the above-mentioned Decree, as amended by the Decree of the Ministry of Economics and Finance, of 6 December 2018;
sl	Za odlog zainteresirani davkoplačevalci so opredeljeni v 1. in 2. prilogi omenjenega odloka s spremembami iz odloka ministrstva za ekonomijo in finance z dne 6. decembra 2018;

en	• those entered in the registers of agronomists and engineers in forestry, agriculturalists, and farm experts;
sl	• inženirji agronomije, gozdarstva, tehniki agronomije in kmetijski izvedenci.

en	In addition, in the same form the VAT regi-stration number of the substituted savings management company must be indicated in line VA4, field 3.
sl	V istem obrazcu je poleg tega treba navesti številke ddv zamenjane družbe za upravljanje prihrankov v vrstico VA4, v polje 3 .

en	SECTION II - Companies participating in the control chain, but not in VAT compensation
sl	RAZDELEK - Družbe, ki sodelujejo v nadzorni verigi, ne pa tudi pri kompenzaciji DDVja

en	The Revenue Agency, with circular no. 24/E of 13 March 2001 (published in Gazzetta Ufficiale no. 79 of 4 April 2001), and with the provision of the Director of the Revenue Agency of 18 November 2008, illustrated the procedures by which State administrations may rely on other assigned subjects for the electronic submission of their declarations.
sl	Agencija za prihodke z okrožnico št. 24/E z dne 13. marca 2001 (objava v Uradnem listu št. 79 dne 4. aprila 2001) ter z uredbo direktorja Agencije za prihodke z dne 18. novembra 2008 opisuje načine, na katere se lahko državne službe obrnejo na druge pooblaščence za elektronsko predložitev svojih napovedi.

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, prejem datoteke, 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 amount between taxable amounts and tax; - the amount in line 17 must be included in line VE30; - the amount in line 18 must be carried forward to line VE32.
sl	znesek med davčno osnovo in davkom; - znesek v skladu z vrstico 17 mora biti zajet v vrstici VE30; - znesek v skladu z vrstico 18 mora biti zajet v vrstici VE32.

en	Since it is a credit accrued in a tax period previous to the access to the group VAT payment procedure, it cannot be transferred to the same procedure, but it stays at the controlled company's disposal, as described by Resolution no. 21 of 18 February 2014.
sl	Ker gre za dobropis, nastal v davčnem obdobju pred vstopom v postopek izplačila DDV za skupino, ga namreč ni mogoče prenesti na isto proceduro, pač pa ostaja na razpolago nadzorovani družbi, kot je to pojasnjeno v resoluciji št. 21 z dne 18. februarja 2014.

en	Article 1, paragraph 1, letter c), of decree law no. 746 of 1983, provides requires the data contained in the received declarations of intent to be summarized in the yearly declaration.
sl	Črka c), odstavka 1, člena 1 zakonske uredbe št. 746 iz leta 1983 predvideva, da mora biti v letni napovedi povzetek podatkov iz prejetih izjav o nameri.

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	Od 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	• field 4 cost of all other purchases and imports of goods or services essential to the operation of the enterprise, art
sl	• polje 4 strošek vseh drugih nabav in uvozov sredstev in storitev za dejavnost podjetja, umetnosti in strokovnega

en	Moreover such credits constitute an amount to be used for deduction of periodic or annual payments, following the payment of the amount due (see Circular no. 47 of 2003).
sl	Ti dobropisi predstavljajo poleg tega znesek, ki se lahko uporabi za odštevanje obdobnih ali letnih plačil po izplačilu dolgovanega davka (glej okrožnico št. 47 iz leta 2003).

en	VAT return forms and relevant instructions are not printed by the financial administration but are made available free of charge in electronic format and can be retrieved from the site of the Revenue Agency www.agenziaentrate.gov.it in compliance with the technical characteristics established in the approval measure.
sl	Obrazce za napoved DDV in navodila ne tiska finančna uprava, ampak so brezplačno na voljo v elektronski obliki in se jih lahko sname na spletni strani Agencije za Prihodke www.agenziaentrate.gov.it upštevajoč tehnične lastnosti določene v odločbi za odobritev.

en	Field 8 report operations exempt from VAT, already included in line VE34, which do not give right of deduction.
sl	Polje 8 navedite neobdavčljive posle, že vključene v vrstico VE34, ki ne dajejo pravice do odbitka.

en	69 of 13 March 2002); - recording of the amount of the considerations and any income received in the performance of commercial activities, with refe
sl	69 z dne 13. marca 2002); - zapis višine plačil in katerega koli prihodka doseženega s komercialno dejavnostjo sklicujoč se na predhodni mesec tudi z edinim

en	The subjects that choose to submit their declaration directly must use the elctronic Entratel or Fisconline services based on the requirements possessed for obtaining qualification.
sl	Subjekti, ki izberejo neposredno predložitev svoje napovedi, morajo uporabiti sistem elektronskih storitev Entratel ali Fisconline na podlagi pridobljenih pooblastil za ta postopek.

en	ATTENTION: Non-resident subjects that have identified themselves directly for VAT purposes in the State's territory pursuant to art. 35-ter, submit the declaration through the electronic Entratel service.
sl	OPOZORILO: nerezidenti, ki se identificirali za namene DDV neposredno v državi v skladu s členom 35-ter, predložijo napoved prek sistema elektronskih storitev Entratel.

en	Field 4 is reserved for taxpayers entitled to priority reimbursement of the refund, i.e. taxpayers who are included in the categories provided for decrees issued by the Ministry of the Economy and Finance, in accordance with the second last paragraph of article 38-bis, who are entitled to priority reimbursement of the refund.
sl	Polje 4 je namenjeno zavezancem, ki imajo pravico do prednostnega poplačila, torej davčni zavezanci, ki spadajo v kategorije, opredeljene z odloki ministra za gospodarstvo in finance, izdanimi v skladu s predzadnjim odstavkom 38.bis člena, za katere je predvideno prednostno izplačilo povračil.

en	Code 10 -Refund of lesser credit surplus not transferable to VAT group liquidation procedure Code 10 must be used to request the refund, in accordance with article 30, third paragraph (lesser deductible surplus of the three-year period).
sl	Šifra 10 - Povrnitev manjšega presežka terjatve, ki se ne prenese v postopek izplačila DDV Šifro 10 je treba uporabiti pri zahtevku za povračilo, v skladu s tretjim odstavkom 30. člena (manjši odbitni presežek v triletnem obdobju).

en	For these subjects the qualification for the electronic Entratel service is issued by the Pescara Operational Centre, Via Rio Spar-to 21, 65129 Pescara, along with the attribution of the VAT Registration, based on the data contained in the declaration for direct identification and the printout of the attachment that the party other than the natural per-son prints out after having pre-registered with the Entratel service.
sl	Za te zavezance dovoljenje za dostop do elektronskih storitev Entratel izda Operativni center v Pescari, via Rio Sparto 21, 65129 Pescara, istočasno z dodelitvijo identifikacijske številke za DDV, na podlagi podatkov, vsebovanih v izjavi za neposredno identi-fikacijo in tiskane kopije priloge, ki jo subjekt, ki ni fizična oseba, natiska po opravljeni predprijavi za storitve Entratel.

en	• trade union associations between entrepreneurs pursuant to art. 32, paragraph 1, letters a), b) and c) of legislative decree no. 241 of 1997;
sl	• sindikalna združenja podjetnikov v skladu z 32. členom, 1.odst., črka a), b) in c) zakonodadajnega odloka št.

en	After the first payment, there is a fixed instalment interest rate of 0.33% each mount; therefore, it is necessary to add 0.33% to the second payment, 0.66% to the second payment and so forth.
sl	Obrestna mera na obroke, ki sledijo prvemu, znaša 0,33% na mesec, zato se drugi obrok poveča za 0,33%, tretji obrok za 0,66%, in tako dalje .

en	Line VG1 indicates the data of any company that holds the majority of shares or securities of the controlling corporation or company, and that has renounced the use of group payment.
sl	V vrstici VG1 se navedejo podatki o morebitni družbi, ki ima v lasti večinski delež delnic ali vložkov kontrolne ustanove ali družbe in ki se je odpovedala možnosti skupinskega plačila.

en	Divide the amount in field 1 in the following fields: - field 2 the sum of exports of goods during the year as provided for by art. 8, first paragraph, letters a), b) and b-bis), in
sl	Poleg tega ločeno navedite znesek iz polja 1 v naslednja polja: - polje 2 skupni znesek izvoza izdelkov v letu v skladu z 8. členom, prvi odstavek, črke a), b) in b-bis) med katerimi

en	Note that for purchases to which the partial deductibility of the tax applies (for example 40%), only the tax rate for the part of the non-deductible taxable amount must be indicated.
sl	Za nakupe za katere je predviden delni odbitek davka(primer 40%) se navede samo kvota davka, ki ustreza delu ne

en	Paragraph 2-bis of above-mentioned article 2, allows for the amendment to be applied to customs invoices and bills issued starting from January 1st 2017.
sl	Kasnejši odstavek 2-bis že omenjenega 2. člena predvideva, da se navedena sprememba uporabi za račune in carinske obračune, izdane od 1. januarja 2017 dalje.

en	Also required to submit electronic declarations are the professional studios and services companies in which at least one half of the associates or more than one half of the share capital is held by subjects entered in certain registers or boards, as specified by the executive decree of 18 February 1999.
sl	K predložitvi napovedi prek elektronskega sistema so poleg tega obvezane tudi pisarne s strokovnimi storitvami in storitvena podjetja, kjer je vsaj polovica družbenikov ali več kot polovica osnovnega kapitala v lasti subjektov, vpisanih v poklicne zbornice, kolegije ali strokovna združenja, kot je določeno v upravnem odloku z dne 18. februarja 1999.

en	3) Incorporation of the controlling company by a company participating in group payment
sl	3) Pripojitev kontrolne družbe s strani družbe, ki sodeluje pri izplačilu skupine

en	In this case, to simplify, the date of registration must coincide with the date when the collection or payment took place.
sl	V tem primeru se zaradi poenostavitve predpostavi, da datum knjiženja dokumentov sovpada za datumom, na katerega je prišlo do pripadajočega unovčenja ali plačila.

en	Imports of investment gold must be indicated in line VF16, while imports of so-called "industrial" gold must be indicated in line VF13 and in line VJ11 in order to calculate the tax due.
sl	Uvoz investicijskega zlata se navede v vrstico VF16, medtem ko se uvoz t.i. »industrijskega« zlata navede v vrstici VF13 in v vrstici VJ11 za določitev davka.

en	In particular, in line VB1 to VB7, identification details of relationships with financial operators shall be reported, as provided by article 7, paragraph 6, of Presidential Decree no. 605 of 1973 (for example banks, companies of Poste Italiane s.p.a., etc.) existing during the tax period of the hereby return.
sl	Konkretno se v vrsticah od VB1 do VB7 navedejo identifikacijski podatki o odnosih s finančnimi operaterji v skladu s šestim odstavkom 7. člena odloka predsednika republike št. 605 iz leta 1973 (na primer banke, družbe Italijanske pošte, delniške družbe itd.), ki so obstajali v davčnem obdobju, na katerega se nanaša ta napoved.

en	• Companies among professionals enrolled in the Registry of Employment Consultants.
sl	• poklicna združenja vpisana v register svetovalcev za delo.

en	The "Reception of electronic notice of automated check of declaration" and "Reception of other electronic communications" boxes may be compiled only by the intermediaries tasked with the transmission of the declaration pursuant to article 3, paragraph 3, of Decree of the President of the Republic no. 322 of 1998.
sl	Polja "Sprejem elektronskega obvestila o avtomatiziranem pregledu napovedi" in "Sprejem drugih elektronskih obvestil" lahko izpolnijo samo posredniki, zadolženi za pošiljanje napovedi v skladu s 3. odstavkom 3. člena odloka predsednika republike (D.P.R. št. 322 iz leta 1998.

en	In case the non-residing subject who holds the majority of the shares or quotas does not have a VAT in the territory of the State, the box of field 7 must be crossed and field 5 should not be filled.
sl	V primeru da je nerezidentni subjekt, ki ima v lasti večino delnic ali deležev, brez pozicije za DDV na državnem ozemlju, je treba prečrtati okence v polju 7 in se ne izpolni polje 5.

en	lating the tax.
sl	odbitega davka.

en	The tax provisions applicable to real estate investment funds, contained in articles 6 and following of decree law no. 351 of 2001, are understood as also referring to investment companies with fixed capital (società di investimento a capitale fisso - SICAF) that invest in real property in the amounts indicated by the provisions of civil law (article 9 of legislative decree no. 44 of 04 March 2014).
sl	Davčne določbe, ki veljajo za vzajemne sklade naložb v nepremičnine, vsebovane v 6. in naslednjih členih zakonske uredbe št. 351 iz leta 2001, štejejo kot veljavne tudi za investicijske družbe s fiksnim kapitalom (SICAF), ki investirajo v nepremičnine v obsegu, določenim s civilnimi določbami (9. člen zakonodajnega odloka št. 44 z dne 4. marca 2014).

en	The box of line VG8 must be crossed to communicate the exercise of the revocation of the VAT compensation procedure envisaged by the ministerial decree of 13 December 1979, with effect from 1 January 2019.
sl	Okence v vrstici VG8 se označi za navedbo preklica postopka kompenzacije DDV, ki jo predvideva ministrski odlok z dne 13. decembra 1979, in velja od 1. januarja 2019 dalje.

en	• are carried out by subjects as indicated in art. 17-ter;
sl	• ki jih opravijo zavezanci, navedeni v členu 17-ter;

en	the payment of both taxes must be made using the consolidated payment form (form F24).
sl	davkov se izvaja preko uporabe obrazca za poenoteno plačilo (obrazec F24).

en	In the case in which supplementary declarations relative to different years and/or different subjects were presented in 2018 (see col. 4) it is necessary to complete a line of the present part for each year of each subject.
sl	Če je bilo v letu 2018 predloženih več dopolnilnih prijav za različna leta in/ali različne subjekte (glej stolpec št. 4), se mora izpolniti po ena vrstica v tej preglednici za vsako leto in vsak subjekt.

en	d) Submission through group companies
sl	Predložitev prek družb v skupini

en	• ssue to the declarant, at the same time as the reception of the declaration or the taking up of the assignment for preparing it, the commitment to submit, electronically, to the Revenue Agency, the data contained in it, specifying whether the declaration was delivered to already compiled or whether it is to be prepared by them; said commitment shall be dated and signed, although issued in free form.
sl	• hkrati s sprejemom obvestila ali prevzemom obveze za pripravo slednjega, zavezancu izdati potrdilo o obvezi za elektronsko pošiljanje v njej vsebovanih podatkov Agenciji za prihodke; ali je bila izjava že izpolnjena ali jo bodo pripravile; navedeno izjavo o prevzemu obveze mora predati in podpisati, četudi se le-ta izda v prosti obliki.

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

en	The companies and entities that meet the online submission obligation by relying on a qualified intermediary or a group company are not required to request qualification for electronic transmission.
sl	Družbam in ustanovam, ki predložijo napoved z elektronskim pošiljanjem preko pooblaščenega posrednika ali na družbe skupine, ni potrebno zahtevati pooblastila za elektronski prenos.

en	SECTION 1 - Total amount of purchases carried out in the National territory, intra-community purchases and imports
sl	RAZDELEK 1 - Višina nabav, ki se izvedejo na državnem ozemlju , nabave v Skupnosti in uvozi

en	Please remember that, starting from 1 September 2018, the issue of the invoices related to the supply of goods under the above-mentioned art. 38-quater, should be performed by the supplier electronically.
sl	Spomnimo naj, da od 1. septembra 2018 morajo biti fakture, ki se nanašajo na dobavljeno blago, v skladu s členom 38-quater izdane v elektronski obliki.

en	Field 5 must be filled in by non-resident persons when they operated in Italy, making use, in the same year, of the system of tax representation and subsequently of the system of direct registration or vice versa, indicating the VAT number of the system which is no longer adopted (see paragraph 2.3 letter C).
sl	Polje 5 mora izpolniti subjekt nerezident, če je deloval v Italiji tako, da v istem letu uveljavlja institut davčnega zastopništva in pozneje institut neposredne identifikacije in obratno tako, da navede identifikacijsko številko za institut, ki se ne uporablja več (glej odstavek 2.3, črka C).

en	In Section 1, Lines from VG2 to VG4, Box 7 "Foreign Entity" was introduced.
sl	V razdelek 1, vrstic od VG2 do VG4, je vneseno okence 7 "tuj subjekt".

en	This part is reserved for the indication of particular types of operations for which tax, on the basis of specific enactments, is owed by the transferee or by persons operating in specific sectors of business for commissions paid by them.
sl	Ta preglednica je namenjena določanju posebne vrste poslov za katere davek, na podlagi posebnih določil, dolguje cesionar ali subjekti, ki delujejo v posebnih sektorjih dejavnosti za provizije, ki se jim izplačujejo.

en	This section is also used to communicate the interruption or the commencement of the procedure of one or more parent company, starting January 1st 2019, when the procedure is already taking place (in this case section 2 must indicate the data, not communicated with the option, of the companies participating in the control chain but not in the VAT compensation).
sl	Ta razdelek se uporablja tudi za obvestila o vstopu ali izstopu iz postopka, od 1. januarja 2019, ene ali več odvisnih družb, ko se je postopek že začel (v tem primeru se v razdelku 2 navedejo podatki o družbah, ki so udeležene v nadzorni verigi, ne pa tudi v postopku za kompenzacijo DDV, ki niso bile navedene na obvestilu o izbiri).

en	Accordingly, in the corresponding lines of part VH, (VH3, VH7, VH11 and VH15) a single amount, being the algebraic sum of the credits and debits emerging from the payments of single periods, must be indicated.
sl	V ustreznih vrsticah preglednice VH, (VH3, VH7, VH11 in VH15) mora biti naveden edini znesek ,ki izhaja iz algebrične vsote terjatev in obveznosti, ki izhajajo iz izplačil posameznih obdobij.

en	Section II reports data relative to the subjects who participate in the control chain, thus giving reason for the group payment for the companies that follow the chain, through the possession, at least from July 1st of the prior calendar year to that of the exercise of the option, of stocks and securities in the quantity required by the regulation, but with respect to which the provisions in question are not used.
sl	V razdelku II se navedejo podatki za subjekte, ki sodelujejo v nadzorni verigi in s tem upravičijo razlog za skupinsko plačilo za družbe, ki sledijo tej isti verigi prek lastništva - vsaj z začetkom od 1. julija koledarskega leta pred letom, v katerem velja ta opcija - delnic ali vložkov v zakonsko predpisani višini, vendar se za njih ne uporabijo zadevne določbe.

en	C) Separate accounts kept both by the declaring taxpayer and by one or more of the other subjects The declaring taxpayer must use:
sl	C) Ločena knjigovodstva, ki jih vodi ali zavezanec prijavitelj ali eden ali več drugih subjektov Zavezanec prijavitelj mora uporabljati:

en	The form below applies to those persons who carry out both monthly and quarterly payments and illustrates the way in which the VAT credit must be carried forward from one payment period to the other: credit arising out of the payment for January: to be carried forward as a deduction against the payment for February; credit arising out of the payment for February: to be carried forward as a deduction against the payment for March; credit arising out of the payment for March: to be carried forward as a deduction against the payment for the 1st quarter; credit arising out of the payment for the 1st quarter: to be carried forward as a deduction against the payment for April; credit arising out of the payment for April: to be carried forward as a deduction against the payment for May; credit arising out of the payment for May: to be carried forward as a deduction against the payment for June; credit arising out of the payment for June: to be carried forward as a deduction against the payment for the 2nd quarter; credit arising out of the payment for the 2nd quarter: to be carried forward as a deduction against the payment for July; credit arising out of the payment for July: to be carried forward as a deduction against the payment for August; credit arising out of the payment for August: to be carried forward as a deduction against the payment for September; credit arising out of the payment for September: to be carried forward as a deduction against the payment for the 3rd quarter; credit arising out of the payment for the 3rd quarter: to be carried forward as a deduction against the payment for October; credit arising out of the payment for October: to be carried forward as a deduction against the payment for November; credit arising out of the payment for November: to be carried forward as a deduction against the payment for December; credit arising out of the payment for December: to be carried forward as a deduction against the payment for the 4th quarter.
sl	terjatev, ki izhaja iz izplačila za mesec januar: se vnese v odbitek plačila v mesecu februarju; terjatev, ki izhaja iz izplačila za mesec februar: se vnese v odbitek plačila v mesecu marcu; terjatev, ki izhaja iz izplačila za mesec marec: se vnese v odbitek plačila za 1.trimesečje; terjatev, ki izhaja iz izplačila za 1.trimesečje: se vnese v odbitek plačila v mesecu aprilu; terjatev, ki izhaja iz izplačila za mesec april: se vnese v odbitek plačila v mesecu maju; terjatev, ki izhaja iz izplačila za mesec maj: se vnese v odbitek plačila v mesecu juniju; terjatev, ki izhaja iz izplačila za mesec junij: se vnese v odbitek plačila za 2.trimesečje; terjatev, ki izhaja iz izplačila za 2.trimesečje: se vnese v odbitek plačila v mesecu juliju; terjatev, ki izhaja iz izplačila za mesec julij: se vnese v odbitek plačila v mesecu avgustu; terjatev, ki izhaja iz izplačila za mesec avgust: se vnese v odbitek plačila v mesecu septembru; terjatev, ki izhaja iz izplačila za mesec september: se vnese v odbitek plačila za 3.trimesečje; terjatev, ki izhaja iz izplačila za 3.trimesečje: se vnese v odbitek plačila v mesecu oktobru; terjatev, ki izhaja iz izplačila za mesec oktober: se vnese v odbitek plačila v mesecu novembru; terjatev, ki izhaja iz izplačila za mesec november: se vnese v odbitek plačila v mesecu decembru; terjatev, ki izhaja iz izplačila za mesec december: se vnese v odbitek plačila za 4.trimesečje.

en	It is underlined that boxes regarding options and the revocation thereof corresponding to the States for which the choice
sl	Označeni morajo biti kvadratki, ki zadevajo opcije in preklice, ki ustrezajo državam, za katere je bila izvedena izbira,

en	The relative data must be included in line VE30; - in line 6 include the following:
sl	mora biti zajet v vrstico VE30; - v vrstici 6 navedite:

en	If the calculation brings to a negative outcome, this line must not be filled.
sl	Če je pri tem izračunu rezultat negativen, se te vrstice ne izpolni.

en	Line VO25, box 1 must be ticked by taxpayers who have taken advantage of the right to determine the income with ordinary methods in relation to the business of production and sale of electric and heat energy from renewable agroforestry and photovoltaic sources, beyond the limits of the first period cited by paragraph 423.
sl	Vrstica VO25, okence 1 morajo označiti zavezanci, ki so si pridržali pravico do določitve dohodkov na navaden način, glede na dejavnosti proizvodnje in odsvojitve električne in kalorične energije iz obnovljivih kmetijsko-gozdnih in fotovoltaičnih virov, za preseganje omejitev iz prvega stavka omenjenega odstavka 423.

en	A surplus of 0.40% for every month, or every fraction of the month,is applied to the part of the debt that is not compensated with te credits reported in the F24 module.
sl	Opozarjamo, da se povečanje za 0,40%, predvideno za vsak mesec ali del meseca, nanaša na del dolga, ki se ne poravna s terjatvami, prijavljenimi v obrazcu F24.

en	Consequently the amount of the invoice of the supplier or the customs bill of entry respectively made out or issued under a non-taxable regime must not be indicated in line VF14.
sl	Posledično znesek fakture dobavitelja ali carinsko potrdilo, ki je bilo izdano v režimu neobdavčljivosti, ne sme biti na-vedeno v vrstici VF14.

en	• report, in the "Subject that prepared the declaration" box, code "1" if the declaration was prepared by the taxpayer or code "2" if the declaration was prepared by the subject sending it;
sl	• vnesti v polje "Subjekt, ki je pripravil napoved ", šifro "1" če je prijavo izpolnil davčni zavezanec, oziroma šifro "2" če je prijavo izpolnil tisti, ki jo je tudi poslal;

en	If the result is negative this (total value) is reported in line VX2, field 1.
sl	Če je rezultat operacije negativen se (v obliki absolutne vred-nosti) vpiše v vrstico VX2, polje 1.

en	In Line VO34, Box 3 was introduced.
sl	V vrstico VO34 je vneseno okence 3.

en	• notaries public entered in the register indicated in art. 24 of law no. 89 of 16 February 1913;
sl	• notarji, vpisani v notarsko zbornicov skladu s 24. členom zakona št. 89 z dne 16. februarja 1913;

en	Section I reports the data relative to the companies that participate in the VAT compensation procedure.
sl	V razdelku I se navedejo podatki o družbah, ki sodelujejo v postopku kompenzacije DDVja.

en	The VAT return form features a modular structure and is made up of: - The front cover consists of two sides; - a form, consisting of several parts (VA-VB- VC-VD-VE-VF-VJ-VI-VH-VM-VK-VN-VL-VT-VX-VO-VG), which must be
sl	Obrazec za napoved DDV ima modularno strukturo in sestoji iz: - naslovna stran sestavljena iz dveh strani; - obrazec sestavljen iz več preglednic (VA-VB-VC-VD-VE-VF-VJ-VI-VH-VM-VK-VN-VL-VT-VX-VO), ki ga izpolnijo

en	The exception contained in paragraph 5-bis referred to above in relation to the type of purchases expressly provided for by the abovementioned provision i.e. "for the purchases, including intra-community purchases and for the imports of gold other than investment gold destined for transformation into investment gold by the same subjects or on their behalf, as well as for the services consisting of modifying the form, the weight or the purity of the gold, including investment gold".
sl	Odstopanje v navedenem odstavku 5-bis deluje glede na vrste nakupov, ki jih izrecno predvideva navedeno določilo in sicer "za nakupe, tudi med občinami, investicijskega zlata in za uvoze zlata, ki ni investicijsko namenjeno za preoblikovanje v investicijsko zlato, za kar poskrbijo sami subjekti ali za njihov račun ter za večje storitve v spremembo oblike, teže ali čistoče zlata, vključno z investicijskim zlatom".

en	- In fields 5 and 6 the VAT number, and the percentage of ownership of the subject holding the majority of stocks or securities.
sl	- V poljih 5 in 6, ID številka za DDV ter odstotek deleža subjekta, ki ima v lastništvu večinski de-lež delnic ali vložkov.