en	These operations mainly regard generating a secure environment.
sl	Ti ukrepi se nanašajo predvsem na ustvarjanje varnega okolja.

en	Wholly inside the EU Wholly outside the EU Mixed
sl	V celoti zunaj EU Mešano

en	Responsibilities of the authorized intermediary
sl	Odgovornost pooblaščenega posrednika

en	- during the previous calendar year:
sl	- v prejšnjem koledarskem letu:

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

en	December 2012 if activity started in January 2013
sl	December 2012, v primeru začetka dejavnosti januar 2013

en	Specifically, the PIN code is required:
sl	Še zlasti je potrebna koda PIN:

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

en	• have not carried out export sales;
sl	• niso izvedle prodaj v smislu izvoza;

en	Applying the mathematical method
sl	Uporaba matematične metode

en	Waiving of regime of exemption.
sl	Odpoved režima oprostitve.

en	Revenue Agency
sl	Agencija za Prihodke

en	1) Supplementary return in favour
sl	1) Dopolnilna napoved v korist

en	This credit, as specified by resolution no. 4/DPF of 14 February 2008, may be:
sl	Ta terjatev, kot je navedeno v sklepu št. 4/DPF z dne 14. februarja 2008 je lahko:

en	In particular, article 2506 septies of the civil code provides for two forms of division:
sl	Predvsem 2506. člen civilnega zakonika predvideva dve obliki odcepitve:

en	SECTION 3 - Termination of control during the year.
sl	RAZDELEK 3 - Prenehanje kontrole v teku leta.

en	Penalty of 30% of unpaid amount (article 13)
sl	Kazen v višini 30% neplačanega zneska (13. člen)

en	B) Inheritance
sl	B) Dediščina

en	It is still possible to access Entranel through via virtual private network for users who still use this.
sl	Velja možnost dostopa do Entratela preko virtualnega zasebnega omrežja za uporabnike, ki jo še vedno uporabljajo.

en	Application of tax in the ordinary manner.
sl	Uporaba davka na navadne načine.

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

en	Mutual insurance companies 7.
sl	Vzajemne zavarovalnice 7.

en	• from 6720 to 6727 for payments made for sub-supplies.
sl	• od 6720 do 6727 za plačila, ki jih izvede podizvajalec.

en	The electronically filed return can be forwarded: a) directly; b) through authorized intermediaries.
sl	Napoved se lahko posreduje: a) neposredno; b) preko pooblaščenih posrednikov;

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

en	• the subject of a request for refund in subsequent years;
sl	• predmet zahteve izplačila v naslednjih letih;

en	• from 6001 to 6012 for monthly payments;
sl	• od 6001 do 6012 za mesečna plačila;

en	Unrecognised associations and committees 13.
sl	Nepriznana združenja in odbori 13.

en	Data relating to the period of control
sl	Podatki za kontrolno obdobje

en	• by all agricultural producers (both in the special regime and in the ordinary regime opted for) for
sl	• kmetijski proizvajalci (tako v posebnem režimu kot tudi v navadnem režimu po izbiri) za

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

en	• connecting to the service;
sl	• povezavo do storitve;

en	Telephone numbers and email address
sl	Telefonske številke in naslov elektronske pošte

en	• using the applications distributed by the Revenue Agency;
sl	• uporabo programov, ki jih distribuira Agencija za prihodke;

en	• capital based non-profit amateur sports societies (including co-operative companies).
sl	• nepridobitne amaterske športne kapitalske družbe (vključno z zadružnimi družbami).

en	In this latter case indicate the entire amount erroneously paid.
sl	V tem zadnjem primeru se navede celotni znesek, ki je bil napačno plačan.

en	Conforming to the parameters for 2012
sl	Prilagajanje parametrom za leto 2012

en	TOTAL (sum of lines 1, 2 and 3)
sl	SKUPAJ (vsota vrstic 1, 2 in 3)

en	These margins must be determined analytically, not contributing to the formation of the global margin; - in line 18 indicate:
sl	Te marže se določijo na analitični način, ker ne prispevajo k oblikovanju globalne marže; - v vrstico 18 navedite:

en	• field 2, the last month of control (for example 01 for January, 12 for December).
sl	• polje 2, zadnji mesec kontrole (primer 01 za mesec januar, 12 za mesec december).

en	Closed deposits
sl	Zaprti depoziti

en	The amateur sports associations and societies must indicate in their name that the objective of the society is amateur sports.
sl	Amaterska združenja in družbe morajo v nazivu in firmi navesti cilj amaterskega športa.

en	NOTICE: The password expires periodically and must be changed every 90 days.
sl	POZOR: Geslu redno poteče veljavnost, zato ga je potrebno zamenjati vsakih 90 dni.

en	As specified by resolution no.122 of 2011, the refund may also be requested by leasing companies that adopt the international IAS/IFRS accounting standards.
sl	Kot je navedeno v resoluciji št. 122 iz leta 2011, lahko povračilo zahtevajo tudi družbe za lizing, ki uporabljajo mednarodne računovodske standarde MRS (IAS)/MSRP (IFRS).

en	The PIN code is personal and must be kept strictly confidential.
sl	PIN je strogo osebna koda in jo je treba skrbno hraniti.

en	Line 3, adjustment for changes of the tax regime.
sl	Vrstica 3, popravek za spremembe davčnega režima.

en	SECTION 2 - Payments for registration of European Union vehicles
sl	RAZDELEK 2 - Plačila za registracijo osebnega vozila EU

en	• by all taxpayers who carry out commercial, artistic or professional activities;
sl	• vsi zavezanci, ki izvajajo trgovsko, umetniško ali strokovno dejavnost;

en	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	C, na podlagi obvestila Ministrstva za Gospodarstvo in Finance ter kovanci, ki imajo enake lastnosti, četudi niso zajeti v zgoraj omenjenem spiskuo.

en	• are carried out by subjects as indicated in the fifth paragraph of article 6;
sl	• opravljene s strani subjektov, ki so navedeni v petem odstavku 6. člena;

en	Obviously, when the first use takes place in the years following the year of purchase it is necessary to make the adjustment.
sl	Seveda ko do prve uporabe pride v naslednjih letih po letu nakupa, je treba izvesti popravek.

en	3.4.2 - SPECIFIC INSTRUCTIONS FOR PARTICIPATION IN EXTRAORDINARY OPERATIONS
sl	3.4.2 - POSEBNA NAVODILA ZA MOŽNOSTI UDELEŽBE PRI POSEBNIH POSLIH

en	European cooperative company 59.
sl	Zadružne evropske družbe 59.

en	SECTION 3-B - Agricultural businesses (article 34)
sl	RAZDELEK 3-B - Kmetijska podjetja (34. člen)

en	Their total (to be indicated without a preceding "minus" sign) must be subtracted from the total amount of purchases made in 2013.
sl	Njihova višina (ki se navede brez znaka "manj") se mora odbiti od celotnega nakupa v letu 2013.

en	In this case, indicate a minus sign (-) in front of the relevant amounts (within the fields).
sl	V takih primerih navedite znak (-) pred zneski (znotraj polj).

en	SECTION 3-C - Special cases
sl	RAZDELEK 3-C - Posebni primeri

en	Detailed information on the Fisconline service
sl	Posebne informacije v zvezi z elektronskimi storitvami Fisconline

en	Completion of Section 1
sl	Izpolnjevanje razdelka 1

en	Exempt Agricultural Producer that has exceeded the 1/3 limit for operations other than agricultural ones
sl	Oproščeni kmetijski proizvajalec ki je presegel mejo 1/3 za posle, ki niso kmetijski

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

en	Here one is dealing with gold destined for essentially industrial use.
sl	Vzgoraj navedenih primerih gre za zlato, ki je namenjeno v glavnem industrijski rabi.

en	Professional associations 35.
sl	Združenja strokovnjakov 35.

en	Artistic and professional associations 28.
sl	Združenje umetnikov in strokovnjakov 28.

en	Individual/Global third-party account After collection
sl	Osebni/skupni račun tretjih oseb Po izterjavi

en	Application of VAT to sales of investment gold - Article 10, number 11
sl	Uporaba DDV za cesije investicijskega zlata - 10. člen, št. 11

en	• purchases of goods in transit or deposited in places subject to customs surveillance;
sl	• nakupi sredstev v tranzitu ali deponirani na krajih, ki so podvrženi carinski kontroli;

en	• those regularly engaged in the tax consulting business;
sl	• tisti, ki običajno opravljajo dejavnost davčnega svetovanja;

en	The operations indicated in line VE32 do not contribute to the formation of the ceiling.
sl	Posli navedeni v vrstici VE32 ne prispevajo k oblikovanju plafona.

en	Such terms become valid in any case as from 1st January of the tax year in which the choice was made.
sl	Ti roki pretečejo v vsakem primeru od 1. januarja davčnega leta, ko je bila izvedena izbira.

en	These credits, as clarified by resolution no. 78 of 2011, cannot be included in the group VAT payment.
sl	Te terjatve, kot je pojasnjeno v resoluciji št. 78 iz leta 2011, ne morejo biti združene v likvidacijo DDV skupine.

en	Certificates of deposit and savings certificates Portfolio
sl	Potrdila o depozitih in obveznicah prihrankov Portfelj

en	In section 1, line VO10, a new box has been provided following Croatia's entry into the European Union, as of 1 July 2013.
sl	V oddelku 1, vrstica VO10, je bilo določeno novo polje zaradi vstopa Hrvaške v Evropsko unijo, in sicer od 1. julija 2013.

en	The final results of the records must also therefore take into account the fact that the negative margin that may be used in 2014 is the one which is calculated on an annual basis and is derived from line 15 of prospectus B.
sl	Tudi končni rezultati iz registrov morajo upoštevati negativno maržo, ki se lahko uporabi v letu 2014 je tista izračunana na letni podlagi in izhaja iz vrstice 15 preglednice B.

en	The VAT return must be filed autonomously and electronically.
sl	Napoved DDV mora biti predložena samostojno ali elektronsko.

en	The quarterly payment of VAT entails that the amounts to be paid must be increased by interest of 1%.
sl	Trimesečno plačilo ddv pomeni, da se vsote, ki jih je treba plačati povečajo za obresti v višini 1%.

en	into their tax account in the two years prior to the date of the claim, including payments
sl	davčni izračun v dveh letih pred datumom prošnje, vključno z vplačili za kompenzacijo

en	Application of the ordinary (or analytical) margin method.
sl	Uporaba navadne (ali analitične) metode marže.

en	be filled in only once giving indications of the data relative to the various accounts or the various subjects who have participated in the transformation.
sl	izpolnjena samo enkrat s tem, da se povzamejo podatki različnih knjigovodstev ali različnih subjektov, ki so bili udeleženi v preoblikovanju.

en	• his own tax code;
sl	• svojo davčno številko;

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

en	This amount decreases the business turnover during the year.
sl	Ta znesek zmanjša poslovni promet.

en	• relating to exempt activities if occasional taxable operations are also carried out.
sl	• ki se nanašajo na dejavnosti, oproščene davka, če se izvajajo tudi obdavčljive občasne operacije.

en	INTRA-COMMUNITY TRANSACTIONS AND IMPORTS
sl	POSLI MED DRŽAVAMI SKUPNOSTI IN UVOZI

en	In fields 1, 2, 3, 4 and 7 certain types of exempt operations already included in line VE33 must be included.
sl	V poljih 1, 2, 3, 4 in 7 morajo biti navedene nekatere vrste oproščenih poslov, ki so že zajeti v vrstici VE33.

en	• field 3, the last month in which the controlling and controlled companies took part in group payment (12 in the case of the entire year);
sl	• polje 3, zadnji mesec, ko sta kontrolna in kontrolirana družba sodelovali pri plačilu skupine (12 za celo leto);

en	It is pointed out that the other lines of the current section must not be completed.
sl	Gre poudariti, da se ne izpolnijo druge vrstice tega razdelka.

en	• field 12, amount payable without guarantee.
sl	• polje 12, znesek,ki se izplača brrez garancije.

en	In this particular hypothesis, as already underlined in paragraph 1.1, the return shall be filed autonomously.
sl	Pri tem posebnem vprašanju kot je poudarjeno v odstavku 1.1 mora biti napoved predložena samostojno.

en	of the two forms cannot be compensated or added together; b) input VAT in the 1st period.
sl	morejo biti ne kompenzirani ne med seboj sešteti; b) terjatev DDV v 1.obdobju.

en	In both fields any purchases that are nontaxable on the basis of specific provisions must also be included.
sl	V obeh poljih morajo biti prav tako zajete morebitne neobdavčene nabave v skladu s posebnimi določili.

en	The said return may be presented on condition that legal access, inspections or checks are not under way and that it enables the application of reduced penalties, in addition to, interest due, obviously;
sl	Napoved se lahko predloži, če niso začeli dostopi, inšpekcija ali preverjanje in omogoča uporabo nižjih kazni, poleg seveda obresti;

en	For Entratel users a specific section has been provided in which personalised messages are available according to the user's activity.
sl	Za uporabnike Entratel je bil pripravljen poseben oddelek, v okviru katerega so na voljo prilagojena sporočila skladno z dejavnostjo uporabnika.

en	This option is binding for five years (ten years if the adjustment regards real estate).
sl	Ta opcija zavezuje zavezanca za pet let (deset let, če popravek zadeva nepremičnino).

en	Line VX1 amount to pay (or to be transferred by the controlling and controlled companies).
sl	Vrstica VX1 Znesek, ki se plača (ali prenese s strani kontrolnih in kontroliranih družb).

en	This obligation does not exist if the taxpayer decides to opt for the application of tax in the ordinary manner to both activities.
sl	Ta obveznost ne obstaja v primeru, da se zavezanec odloči, da bo glede na obe dejavnosti sprejel davek v normalnih načinih.

en	PERSONS AFFECTED BY EXCEPTIONAL EVENTS
sl	SUBJEKTI, KI SO JIH PRIZADELI IZREDNE DOGODKE

en	In any case, the communication of receipt can be requested with no time limit (by both taxpayers and intermediaries) at any Revenue Agency Office.
sl	Na vsak način se obvestilo o prejemu lahko zahteva brez časovne omejitve (tako zavezanec kot posrednik) kateremu koli Uradu Agencije za Prihodke.

en	b) Electronic filing through authorized intermediaries (entrusted subjects and companies of the group)
sl	b) Elektronska predložitev preko pooblaščenih posrednikov (pooblaščeni subjekti in skupine družb)

en	How to complete line VA10
sl	Način izpolnjevanja vrstice VA10

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

en	CONTROLLING AND CONTROLLED COMPANIES
sl	KONTROLNE IN KONTROLIRANE DRUŽBE

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

en	SECTION 1 - General analytical data
sl	RAZDELEK 1 - Analitični splošni podatki

en	For problems with:
sl	Za rešitve problemov, ki se nanašajo na:

en	This section must be completed exclusively if the company left the group during the tax year.
sl	Ta razdelek se izpolni izključno v primeru, če je družba izstopila iz skupine v teku davčnega leta.

en	If, on the other hand, the option is applied for a single issue, it is binding only for the issue itself and may be communicated cumulatively for the issues relating to the entire year.
sl	Če pa se opcija izvaja za posamezno številko je zavezujoča samo za številko in se jo lahko posreduje kumulativno za številke za celo leto.

en	Accordingly, in the corresponding lines of part VH, section
sl	V ustreznih vrsticah preglednice VH, razdelek

en	Agricultural Producer Business Turnover > 7,000 Euro (ordinary special regime)
sl	Kmetijski Proizvajalec Promet v višini > 7.000 eur (poseben navaden režim)

en	OPTIONS AND REVOCATIONS (Part VO)
sl	OPCIJE IN PREKLICI (Preglednica VO)

en	• indicate the total figures relating to imports of goods resulting from customs declarations recorded during the tax period.
sl	• navedite skupne podatke glede uvozov sredstev, ki izhajajo iz enotne carinske deklaracije registrirane v davčnem obdobju.

en	If the payment term falls on a Saturday or on a holiday, this term is extended to the first following working day.
sl	V vseh primerih, kjer rok plačila sovpada s soboto ali s praznikom, se ta rok podaljša na prvi naslednji delovni dan.

en	Individual services mean the "block" purchase of individual tourist services (such as, for example, hotel rooms or seats on flights) regardless of the traveller's specific request.
sl	Za posamezne storitve se razumejo pridobitve "v bloku" posameznih turističnih storitev (kot so hotelske sobe ali sedeži na letalu) ne glede na specifikacijo, ki jo zahteva potnik.

en	introduced by resolution no. 377 of 2007.
sl	dajatev dolocene s resolucijo št. 377 v 2007.

en	In the specific case in which a negative percentage results, the value 0 (zero) must be indicated, while if a percentage greater than 100 results, the value 100 must be indicated.
sl	V posebnem primeru, v katerem je odstotek negativen, mora biti navedena vrednost 0 (nič), medtem ko če je odstotek večji od sto, mora biti navedena vrednost sto.

en	If this credit has been changed by the Revenue Agency following payment of the tax as provided for by article 54-bis, in the line it is necessary to indicate:
sl	Če je to terjatev Agencija za Prihodke spremenila po izplačilu davka v skladu s členom 54bis, se v vrstico navede:

en	This amount, already included in line VD54, must not in any case exceed the amount resulting from the following formula: (VL32 - VL34).
sl	Ta znesek, že zajet v vrstico VD54, v nobenem primeru ne sme biti večji od zneska, ki izhaja iz naslednje formule (VL32 - VL34).

en	Non resident taxpayers operating through a stable organization
sl	Subjekt nerezident, ki je deloval preko stabilne organizacije

en	Reported below are the main general amendments introduced in the 2014 VAT return forms.
sl	V nadaljevanju so prikazane glavne splošne spremembe, ki so bile uvedene za obrazce DDV 2014.

en	If the transferor has opted for the application of the tax, a similar right is also granted to the intermediaries.
sl	Če je cedent izbral sistem ddv, je podobna pravica dovoljena tudi posrednikom.

en	- the adoption or abandonment - by choice or by law - of a special regime that is based on a flat
sl	- sprejemanje ali opustitev po izbiri ali na podlagi zakona posebnega režima, ki na podlagi pavšalnega

en	The installments following the first installment must be paid by the 16th day of every month of payment and in any case the last installments cannot be paid any later than November 16.
sl	Naslednji obroki, ki sledijo prvemu, morajo biti plačani v 16 dneh vsakega meseca zapadlosti in v vsakem primeru zadnji obrok ne sme biti plačan po 16.novembru.

en	NOTE: this part includes not only purchases carried out in the national territory, but also intra-community purchases and imports from Countries or territories outside the European Union.
sl	POZOR: preglednica zajema ne samo posle nakupa, ki se izvajajo na ozemlju države, ampak tudi nakupi med državami Skupnosti in uvozi iz držav in ozemelj zunaj EU.

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

en	Legislative Decree no. 241 of 1997;
sl	dadajnega odloka št. 241 z 1997;

en	3.4.3 - INSTRUCTIONS FOR THE COMPLETION OF PARTS VH AND VK
sl	3.4.3 - NAVODILA ZA IZPOLNJEVANJE PREGLEDNIC VH IN VK

en	Settlement in the event of use of the ceiling beyond the available limit.
sl	Ureditev v primeru uporabe okvirja, ki presega prostor, ki je na voljo.

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

en	• 6013 and 6035 for payments on account;
sl	• 6013 in 6035 za akontacijo;

en	(Completion of line VA10 and part VH)
sl	(Izpolnjevanje vrstice VA10 in preglednice VH)

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

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

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 purposes of the option.
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 more extensive time periods provided for by other legislative provisions relating to the determination of the tax remain unchanged.
sl	Ostajajo daljši roki, ki jih predvidevajo druga zakonska določila, ki zadevajo določanje davka.

en	- PART VC - EXPORTERS AND ASSOCIATED OPERATORS - PURCHASES AND IMPORTS WITHOUT THE APPLICATION OF VAT
sl	- PREGLEDNICA VC - IZVOZNIKI IN PODOBNI DELAVCI - NAKUPI IN UVOZI BREZ UVELJAVLJANJA DDV

en	From an objective point of view it is specified that the tour packages are those established in terms of article 2 of Legislative Decree no. 111 of 17 March 1995.
sl	Iz objektivnega vidika so turistični paketi sestavljeni na podlagi 2. člena zakonodajnega odloka št. 111 z dne 17. marca 1995.

en	Purchases from San Marino VF11; VF12; VJ1; VF25 field 6 Intra-community purchases VF11; VF12; VJ9; VF25 field 1 Imports VF11; VF12; VJ10; VF25 field 3
sl	Nakupi iz San Marina VF11; VF12; VJ1; VF25 polje 6 Nakupi med občinami VF11; VF12; VJ9; VF25 polje 1 Uvozi VF11; VF12; VJ10; VF25 polje 3

en	One is reminded that the abovementioned operation may be carried out only if the total amount of intra-community purchases, also from catalogues, by post and suchlike, made in 2012, has not exceeded 10,000 euro.
sl	Omenjena opcija se izvaja samo, če skupni znesek nakupov med občinami tudi kataloški, po pošti ali podobni nakupi, izvedeni v letu 2012, ni presegal višino 10.000 evrov.

en	Art. 52, paragraph 75, of Law 448 of 2001.
sl	52. člen, 75. odst. zakona št. 448 z 2001

en	Taxable rounded off VAT (21% of 826.00) Tax rounded off
sl	Zaokrožena davčna osnova DDV (21% 826,00) Zaokroženi davek

en	We point out that the following persons are not required to present the guarantee:
sl	Spominjamo, da vročitev garancije ni obvezna za naslednje subjekte:

en	SECTION 2 - Data summary relating to all activities carried out
sl	RAZDELEK 2 - Povzetni podatki za vse izvajane dejavnosti

en	Section 1 is reserved:
sl	Razdelek 1 je namenjen:

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

en	The percentage ratios must be calculated by rounding off the amounts to the second decimal place and determining the percentage relative to the greatest consideration for complement to 100 with respect to the sum of the others (i.e. subtracting this amount from 100).
sl	Odstotni odnosi morajo biti izračunani tako, da se zaokrožijo rezultati na drugi decimalni številki in tako, da se določi odstotek za plačilo večjega zneska za dopolnitev na 100 glede na vsoto drugih (torej tako, da se odtegne ta vsota od vrednosti 100).

en	Changeover from the overall method of determining the margin to the ordinary method (or analytical method).
sl	Prehod iz globalne metode določanja marže v navadno metodo (ali analitično).

en	Reference base
sl	Referenčna osnova

en	Completion of part VH by sub-suppliers (article 74, paragraph 5)
sl	Izpolnjevanje preglednice VH s strani poddobaviteljev (74. člen, 5. odst.)

en	In addition to the circumstances set out above, the adjustment can be carried out even if the variation of the deduction percentage does not exceed ten points, on condition that the taxable subject adopts the same criterion for at least five consecutive years.
sl	Poleg omenjenega primera se lahko popravek izvede tudi če sprememba odstotka odbitka ni večja od deset točk pod pogojem, da pasivni subjekt sprejme isti kriterij za vsaj pet zaporednih let.

en	HOW TO COMPLETE PROSPECTUS A:
sl	NAČIN IZPOLNJEVANJA RAZPREDELNICE A:

en	Total of transfers and exports of used goods etc.
sl	Višina cesij in izvoza rabljenih sredstev itd.

en	The part is divided into 3 sections: 1) General analytical data; 2) Summary data referring to all activities; 3) Data relating to identification details of financial relations.
sl	Preglednica je razdeljena na 3 oddelke: 1) Splošni osebni podatki; 2) Pregledni podatki, ki se nanašajo na vse dejavnosti; 3) Podatki v zvezi z identifikacijskimi podatki o finančnih odnosih.

en	The amount derived from line 24 must be comprised in the line VE32 between the other not taxble operations.
sl	Znesek, ki izhaja iz vrstice 24 mora biti zajet v vrstici VE32 med drugimi neobdavčenimi posli.

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

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

en	Main amendments to the forms
sl	Glavne spremembe v obrazcih

en	Pursuant to the art. 17, third par., tax representation institutes and direct identification bodies play an alternative role to each other.
sl	V skladu s 17. členom , drugi odstavek, ustanove davčnega zastopstva in neposredna identifikacija so alternativne.

en	C) Separate accounts kept both by the declaring taxpayer and by one or more of the
sl	C) Ločena knjigovodstva, ki jih vodi ali zavezanec prijavitelj ali eden ali več drugih

en	A) Transformation occurred during the year 2013
sl	A) Preoblikovanje v letu 2013

en	chases; - column 2: amount of the ceiling used for imports of goods;
sl	Skupnosti; - stolpec 2: višina plafona, ki se uporablja za uvoze sredstev;

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

en	In case of inheritance, the filing obligation shall be fulfilled by the heirs following the instructions below:
sl	V primeru dedovanja deklarativno izpolnjevanje obveznosti opravijo dediči po naslednjih navodilih:

en	This amount is valid for a year for those who use the calendar year ceiling, which obviously diminishes with the carrying-out of individual purchases during the course of the same year, and is valid only for January 2013 for taxpayers who use the monthly ceiling, pending the specific calculation that such a method entails.
sl	Takšna višina je veljavna eno leto za tiste, ki uporabljajo koledarski plafon, ki se očitno zmanjšuje z izvajanjem posameznih nakupov v teku istega leta in veljavnost samo za mesec januarj 2013 za zavezance, ki uporabljajo mesečni plafon, v pričakovanju posebnega izračuna, ki ga tovrstna metodologija vsebuje.

en	It is pointed out, in addition, that the details regarding the non-resident must always be indicated in the spaces reserved for "Taxpayer's data".
sl	Poudarjamo tudi, da morajo biti podatki v zvezi z nerezidenti vedno navedeni v prostorčkih, ki so namenjeni "Podatkom davčnega zavezanca".

en	Penalty ranging from 100% to 200% of the credits.
sl	Kazen v višini od 100 % do 200 % obsega teh dobropisov.

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

en	The signature by the controlling entity or company, must be placed in the appropriate space in legible form.
sl	Podpis ustanove ali kontrolne družbe se vnese v ustrezno polje na čitljiv način.

en	Lines from VT2 to VT22 Division of the operations carried out as regards end consumers on a regional basis
sl	Vrstice od VT2 do VT22 Razdelitev poslov za končne kupce na pokrajinski osnovi

en	• field 4 cost of all other purchases and imports of goods or services essential to the operation of the enterprise, art or profession that are not included in the preceding fields (for example general expenses, expenses for the purchase of services, etc.).
sl	• polje 4 strošek vseh drugih nabav in uvozov sredstev in storitev za dejavnost podjetja, umetnosti in strokovnega poklica, ki niso zajeti v predhodnih poljih (npr. splošni stroški, stroški za nabavo storitev, itd.).

en	Foreword - Main amendments to the forms
sl	Uvod - Glavne spremembe v obrazcih

en	• in column 3, the name of the financial operator;
sl	• v stolpcu 3 naziv finančnega operaterja;

en	It is possible to file, simultaneously or at different times, some returns directly while other returns are filed through the companies of the group or an intermediary.
sl	Lahko se istočasno ali v različnih trenutkih predloži nekatere napovedi neposredno, ali druge preko družb skupine ali preko posrednika.

en	NOTICE: digital documents relating to tax compliance provisions must be stored in accordance with the Ministerial Decree of 23 January 2004 and the procedures set out in CNIPA Resolution no. 11 of 19 February 2004.
sl	OPOZORILO: za shranjevanje elektronskih dokumentov za davčne namene je potrebno ravnati v v skladu s postopki, določenimi v ministrskem odloku z dne 23. januarja 2004, in postopki, določenimi v odločbi CNIPA št. 11 z dne 19. februarja

en	• trade union associations of entrepreneurs under art. 32, par. 1, letters a), b) and c), of
sl	• sindikalna združenja podjetnikov v skladu z 32. členom, 1.odst., črka a), b) in c) zakono

en	In the case of group VAT payments for periods of less than one year, this credit must be indicated
sl	V primeru sodelovanja pri izplačilu DDV za skupino za obdobja, krajša od enega leta, pa mora biti ta dobropis naveden

en	The password is valid only the first time users access the Fisconline service, and must be immediately replaced with a new password.
sl	Geslo je veljavno le za zagotovitev prvega dostopa do storitev Fiscoline, zato ga je potrebno takoj zamenjati z novim geslom.

en	If line VL40 is completed, compare the instructions provided above.
sl	V primeru izpolnjevanja vrstice VL40 glej zgoraj navedena navodila.

en	Agricultural activity under ordinary regime owing to option
sl	Kmetijska dejavnost v navadnem režimu po izbiri

en	As clarified with this resolution, in such a case the methods outlined in number 1) of this paragraph become applicable (hypothesis of incorporation of the controlling company by a company external to the group without the interruption of the group VAT payment procedure).
sl	Kot je bilo pojasnjeno z navedeno resolucijo se v tem primeru uporabljajo načini prikazani v predhodni številki 1) tega odstavka (primer pripojitve kontrolne družbe s strani družbe zunaj skupine, ki ne pomeni prekinitev postopka izplačila DDV skupine).

en	Line 5, variation of the deduction relative to purchases made in previous years.
sl	Vrstica 5, sprememba odbitka za nakupe izvedene v prejšnjih letih

en	B - Discontinuation of business
sl	B - Prenehanje dejavnosti

en	According to the instructions supplied in paragraph 3.3. the person resulting from the transformation must complete a form for himself and a form for the assignor.
sl	Po navodilih, danih v odstavku 3.3. subjekt, ki nastane iz preoblikovanja, mora izpolniti obrazec zase in za subjekt prosilca.

en	Details regarding residence must be completed exclusively by those with residence overseas.
sl	Podatki glede stalnega bivališča izpolnijo izključno tisti, ki živijo v tujini.

en	Consortia without status of legal entity 12.
sl	Konzorciji , ki niso pravne osebe 12.

en	In particular, filing of the VAT return by the controlling and controlled companies must be carried out using the following methods:
sl	Predvsem predložitev napovedi DDV s strani kontrolirane in kontrolne družbe mora biti izvedena na naslednje načine:

en	For further details please refer to Circular Letter no. 44 of 14 May 2002.
sl	Za nadaljnja pojasnila glej okrožnico št. 44 z dne 14. maja 2002.

en	VF51 deduction of theoretical VAT
sl	VF51 teoretični odbitek DDV

en	• field 8, the reason for the annual refund (see Appendix under the entry "Controlling and controlled companies - Reason of refund");
sl	• polje 8, namen letnega povračila (glej Dodatek pri postavki "Kontrolne in kontrolirane družbe - namen povračila");

en	In order to correctly identify the transactions referred to above, reference must be made to the extended concept of agricultural activities, introduced by the new wording of article 2135 of the Italian Civil Code.
sl	Treba je vedeti, da za pravilno določanje zgoraj navedenih različnih poslov, se je potrebno nanašati na razširitev pojma povezanih kmetijskih dejavnosti, ki ga je uvedlo novo besedilo 2135. člena civilnega zakonika.

en	• those enrolled, since 30 September 1993, in the roll of experts kept by the chambers of
sl	• tisti, ki so bili na dan 30. septembra 1993 vpisani kot strokovnjaki in izvedenci v gospo

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

en	It is pointed out that if the amount of the payment on account is less than 103.29 euros, the payment must not be made and therefore no amount must be indicated in the line.
sl	Opozoriti je treba, da se v primeru, ko je znesek akontacije nižji od 103,29 EUR, plačilo ne izvede in se zato v vrstici ne navede noben znesek.

en	Users of the electronic service must perform a number of preliminary operations before using the service for the first time.
sl	Za uporabnike e-storitve Entratel se zahtevajo nekateri predhodni ukrepi, ki jih je potrebno opraviti ob prvi uporabi storitve.

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

en	This 30 day limit, in the case of notice of electronic filing being chosen, takes effect from the sixtieth day after the day on which notice was sent electronically 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	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	rokovanju, shranjevanju, predelavi, prodaji , ovrednotenju pod pogojem, da so predmet "pretežno" proizvodi pridobljeni s pridelovanjem zemlje, gozda ali z živinorejo.

en	The passive operations to consider consist of taxable purchases and imports which are tax deductible.
sl	Pasivni posegi, ki pridejo v poštev, pa so obdavčljivi nakupi in uvozi, za katere se uveljavi davčni odbitek.

en	- HYPOTHESIS OF DISCONTINUATION OF THE GROUP - OBLIGATIONS OF EX CONTROLLLING COMPANIES IN RELATION TO THE GROUP'S EXCESS CREDIT USED
sl	- PRIMERI PRENEHANJA SKUPINE - IZPOLNJEVANJE BIVŠIH KONTROLNIH DRUŽB GLEDE PRESEGANJA UPORABLJENIH TERJATEV SKUPINE

en	The right to the refund exists if the tax rate on average applied to the purchases and imports exceeds that on average applied to the asset transactions carried out, increased by 10%.
sl	Pravica po povračilu se uveljavi, če davčna stopnja za nakupe in uvoze preseže stopnjo, ki se uveljavi za aktivno izvedena dela, s povišanjem 10%.

en	In this regard it is underlined that the amount of refunds during the year duly requested by the controlling company must be indicated even if these have not been carried out yet.
sl	S tem v zvezi gre poudariti, da znesek medletnih povračil, ki jih redno zahteva kontrolna družba, mor a biti navedeno tudi če niso bili še izvedeni.

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

en	In the aforementioned cases the limit of three years after choosing the ordinary regime continues to apply.
sl	V zgoraj omenjenih primerih ostaja veljavna triletna obveza, ki je posledica izbire običajnega režima.

en	Method of completion of the section reserved for exempt operations
sl	Način izpolnjevanja razdelka namenjenega oproščenim poslom

en	Application of the ordinary VAT regime.
sl	Uporaba navadnega DDV režima.

en	Failure to submit return: when the unpaid tax is greater than 30,000 Euro.
sl	Opustitev napovedi: ko je plačani davek višji od 30.000 eur.

en	Securities and/or bond deposit account Free/Restricted savings deposit account Fiduciary relationship pursuant to Law no. 1966/1939 Collective asset management Asset management
sl	Račun za depozite vrednostnih papirjev in/ali obveznic Varčevalni račun z vezavo/brez Fiduciarno poročilo, skladno z zakonom št. 1966/1939 Skupno upravljanje s prihranki Upravljanje premoženja

en	- deduct in the year following 2013 or use for the purposes of set off;
sl	- odbijejo v naslednjem letu 2013 ali se lahko uporabi v namene kompenzacije;

en	PROSPECTUS C TO BE USED TO COMPLETE SECTION 2 (USED GOODS)
sl	RAZPREDELNICA C KI SE UPORABLJA ZA IZPOLNJEVANJE RAZDELKA 2 (RABLJENA SREDSTVA)

en	In terms of paragraph 4 of article 36 the obligation exists to set up separate accounting for the activities that fall within the scope of the relief system, if the subject also carries out other activities.
sl	V skladu s 36. členom, 4. odst. obstaja obveznost, da se ustanovi ločeno knjigovodstvo za dejavnosti, ki spadajo v področje režima olajšave, če subjekt izvaja tudi druge dejavnosti.

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, letters a) and b), including also:
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) in b) med katerimi so zajete tudi:

en	- persons claiming the refund of a sum not greater than 10% of the total payments made
sl	- zavezance, ki prosijo za povračilo zneska, ki ne presega 10% celotne vsote vplačila za

en	See also instructions for the completion of line VF53.
sl	Glej tudi navodila za izpolnjevanje vrstice VF53.

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

en	The amateur sports societies are incorporated in terms of paragraph 17 letter c) of article 90 "according to the provisions in force, with the exception of those that envisage the objectives of making a profit."
sl	Amaterske športne družbe so ustanovljene v skladu s 17. odst., črka c), 90. člena "vskladu z veljavnimi določili, razen tistih, ki so pridobitne".

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

en	Transfers to San Marino VE30 (also field 4) Intra-community transfers VE30 (also field 3) Exports VE30 (also field 2) Internal transfers as regards taxable subjects VE34, field 2
sl	Cesije do San Marina VE30 (tudi polje 4) Cesije med občinami VE30 (tudi polje 3) Izvozi VE30 (tudi polje 2) Interne cesije izvedene do pasivnih davčnih subjektov VE34, polje 2

en	ENTERTAINMENT AND SHOW ACTIVITIES
sl	RAZVEDRILNA IN ZABAVIŠČNA DEJAVNOST

en	The purchases in question:
sl	Gre za nakupe:

en	The greater taxable amount and relative tax must be indicated in the 2015/VAT return (2014 tax year).
sl	Večja davčna osnova in davek morajo biti navedeni v napovedi DDV/2015 (davčno leto 2014).

en	Line VC14 must indicate the availability of the ceiling at 1 January 2013 or at the date of transfer of the benefit of the use in cases, for example, of business leasing or sale.
sl	Vrstica VC14 navedite razpoložljivost zgornje meje na dan 1. januarja 2013, oziroma na dan prenosa koristi uporabe npr. pri najemu ali odprodaji podjetja.

en	For the completion of this line by companies which previously participated in group VAT payment procedure as controlling companies, please refer to the instructions provided in paragraph 3.4.4.
sl	Za izpolnjevanje te vrstice s strani družbe, ki so predhodno bile v postopku izplačila DDV skupine, kot kontrolne družbe, glej navodila v odstavku 3.4.4.

en	In addition, with regard to calculation of the average rate, it is pointed out that: - the purchases, imports and transfers of depreciable assets must be excluded; - general expenses must be included among the purchases;
sl	Upoštevajte tudi, da je pri izračunu povprečne stopnje predvideno, da: - da so izključeni nakupi, uvozi in predaje odpisnih dobrin; - da med nakupi so vključeni tudi splošni stroški;

en	Line 6, total adjustments; the algebraic sum of the amounts indicated in lines 1 to 5 must be indicated in this line.
sl	Vrstica 6, vsi popravki: mora biti vnesen algebrični znesek zneskov navedenih v vrsticah od 1 do 5.

en	SECTION 1 - Travel and tourism agencies (article 74-ter)
sl	RAZDELEK 1 - Potovalna in turistična agencija (74-ter.

en	- the procedure for payment of group VAT is not interrupted, but continues with separated accounts with respect to the incorporating company without the possibility of compensating the excess group credit, according to the instructions provided by Ministerial Order no. 363998 of 26 December 1986.
sl	- postopek plačila DDV skupine se ne prekine ampak se nadaljuje z ločenim knjigovodstvom glede na pripojitveno družbo brez možnosti kompenziranja preseganja terjatve skupine po navodilih dobljenih na podlagi ministrske resolucije št. 363998 z dne 26. decembra 1986.

en	The person in charge of the CAF tax assistance or the relevant professional must sign to approve issue of the endorsement of conformity pursuant to art. 35 of Legislative Decree no. 241 of 1997.
sl	Odgovorni za davčno pomoč pri CAF ali strokovna oseba mora vnesti svoj podpis, ki potrjuje izdajo potrdila ustreznosti v skladu s 35. členom zakonodadajnega odloka št. 241 z 1997.

en	In such a case, in this line, the receipt from sale must be diminished by the tax payable in relation to the "analytical" margin calculated for each transfer.
sl	V tem primeru se v vrstici obračuna znesek za prodajo zmanjšan za davek vezan na "analitično" izračunano maržo za vsako cesijo.

en	As already emphasized in paragraph 3.4., companies that took part in the group VAT payment procedure for the year 2013 must submit the VAT return autonomously.
sl	Ko je bilo že poudarjeno v odstavku 3.4 družbe, ki za leto 2013 so sodelovale pri postopku izplačila DDV za skupino, morajo predložiti letno napoved DDV samostojno.

en	Code 7 - Article 34, paragraph 9, exports and other non-taxable operations carried out by agricultural producers
sl	Šifra 7 - 9. odstavek, 34. člena, izvoz in druge neobdavčljive transakcije, izvedene s strani kmetov

en	• field 3, cost of assets for sale (goods) and assets for the production of goods or services (for example raw materials, semi-finished goods, auxiliary materials);
sl	• polje 3, strošek sredstev namenjen ponovni odprodaji (blago) in sredstev za proizvodnjo sredstev ali storitev (npr. surovine, polobdelanci, pomožni material);

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

en	Taxpayers who make monthly payments must complete lines from VH1 to VH12, corresponding to the 12 months of the year.
sl	Zavezanci z mesečnimi plačili morajo izpolniti vrstice od VH1 do VH12, ki ustrezajo 12 mesecem v letu.

en	The abovementioned associations may, however, calculate VAT and income in the ordinary way and in such a case must cross box 1 to communicate such a choice.
sl	Omenjena združenja lahko za določanje DDV in dohodka na navaden način in v teh primerih morajo označiti kvadratek 1 za posredovanje izbire.

en	- the user may include the tax amount relating to financial lease contracts for depreciable goods (Circular no. 25 of 19 June 2012).
sl	- lahko uporabnik izračuna davek na finančni najem amortizirljivih sredstev (okrožnica št. 25 z dne 19. junija 2012).

en	NOTICE: in case of changes in the data under art. 35 that do not result in substantial changes in the subjects (e.g. transformation from a partnership to a stock company etc.), no special methods are provided for completing and filing the statement.
sl	OPOZORILO: v primerih spremembe podatkov v skladu s 35. členom, ki ne pomenijo bistvenih sprememb subjektov (npr. preoblikovanje iz osebne družbe v kapitalsko družbo, itd.) se ne zahtevajo posebni načini izpolnjevanja in predložitve napovedi.

en	- PART VK - CONTROLLING AND CONTROLLED COMPANIES
sl	- PREGLEDNICA VK - KONTROLNE IN KONTROLIRANE DRUŽBE

en	4.1.8 - SIGNATURE OF AUDITING BODY
sl	4.1.8 - PODPIS NADZORNEGA ORGANA

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

en	Decree of 11 February 1997, duly supplemented.
sl	skladu z ministrskim odlokom z dne 11. februarja 1997, ki je ustrezno integriran.

en	VAT RETURN FORMS FOR THE YEAR 2013 - GENERAL INSTRUCTIONS
sl	OBRAZCI ZA NAPOVEDI ZA DDV ZA LETO 2013 - SPLOŠNA NAVODILA

en	Amateur sports associations and societies and similar subjects Article 90 of Law no. 289 of 27 December 2002, see also Circular no. 21 of 22 April 2003, makes provision for the following types of subjects operating in the amateur sports sector:
sl	Amaterska športna združenja in društva ter podobni subjekti 90 člen zakona št. 289 z dne 27. decembra 2002, glej tudi okrožico št. 21 z dne 22. aprila 2003 predvideva naslednje vrste subjektov, ki delujejo na področju amaterskega športa:

en	has also found for the 2013 tax year a group credit surplus (in line VY2 of the summarising prospectus).
sl	se tudi za davčno leto 2013 označi presežek skupine (v vrstico VY2 te povzetne razpredelnice).

en	In calculating the average tax rate must be calculated to the second decimal place.
sl	Pri računanju povprečne davčne stopnje je treba upoštevati drugo decimalko.

en	The line must also indicate services received from entities indicated by the decree of 10 July 2012, in force since 1 September 2012.
sl	V vrstici je potrebno navesti tudi opravljanje storitev, katerih prejemniki so osebe, določene v odloku z dne 10. julija 2012, v veljavi od 1. septembra 2012.

en	or a computer-based ticket office (Presidential Decree no. 69 of 13 March 2002);
sl	avtomatskih prodajaln vstopnic (odlok predsednika republike št. 69 z dne 13. marca 2002);

en	Internal transfers as regards private consumers part VE section 2
sl	Interne cesije izvedene do zasebnih porabnikov preglednica VE razdelek 2

en	Persons who produce, transform or sell investment gold may exercise the option relative to individual operations, obviously without the three-year constraint, by crossing box 1 of the current line.
sl	Subjekti, ki proizvajajo, predelujejo ali prodajajo investicijsko zlato, lahko izvajajo opcijo za posamezne posle, seveda brez triletne obveznosti tako, da označijo kvadratek 1 v tej vrstici.

en	Circular Letter 209/E of 27 August 1998;
sl	Okrožnica št. 209/E z dne 27.08.1998;

en	The same filing mode can also apply to those companies belonging to the same group and operating as tax representatives of foreign companies, even if these do not belong to the same group.
sl	Na enak način lahko elektronsko predložijo napoved družbe, ki pripadajo isti skupini, ki delujejo kot davčni predstavniki tujih družb, če slednje ne pripadajo isti skupini.

en	Line VA2 must indicate the activity code taken from the classification table of economic activity in force at the time the declaration is submitted.
sl	V vrstici VA2 mora biti navedena šifra dejavnosti povzeta iz razpredelnice za klasificiranje gospodarskih dejavnosti, ki velja v trenutku predložitve napovedi.

en	You are reminded that the percentage must be rounded up to the higher decimal place.
sl	Spominjamo, da se odstotek zaokroži na višjo enoto.

en	Code 4 - article 30, paragraph 3, purchases and imports of depreciable goods and services for studies and research
sl	Šifra 4 - 3. odstavek, 30. člena, nakupi in uvoz amortizirljivih sredstev ter blaga in storitev za študije in raziskave

en	to 2013.
sl	leto 2013.

en	community operations, etc., carried out monthly, also in 2012.
sl	državami Skupnosti, itd., ki se izvajajo mesečno v istem davčnem obdobju 2012.

en	In the above mentioned hypotheses the return concerning the ex controlling company must be filed autonomously in any case (see paragraph 1.1).
sl	V prejšnjih primerih mora biti napoved za bivše kontrolne družbe predložena samostojno (glej odstavek 1.1).

en	The form is made up of 3 parts that refer respectively to the analytical, the global and the flat-rate methods of determining the margin.
sl	Razpredelnica sestoji iz 3 delov, ki se nanašajo na analitično, globalno in pavšalno določanje marže.

en	The Revenue Agency's call centre can also be contacted on 848.800.444 from 9am to 5pm on weekdays and from 9am to 1pm on Saturdays.
sl	Lahko se tudi obrnete na klicni center Agencije za prihodke na telefonsko številko 848800444, ki je na voljo od ponedeljka do petka od 9.00 do 17.00 in ob sobotah od 9.00 do 13.00.

en	ring 2013 was in excess of 25,000 Euro; - submission of the annual VAT return; - annual payment of the tax.
sl	večji od 25.000 eur; - predložitev letne napovedi; - letno plačilo davka.

en	4.2.1 - PART VA - INFORMATION AND DATA RELATING TO THE ACTIVITY
sl	4.2.1 - PREGLEDNICA VA - INFORMACIJE IN PODATKI O DEJAVNOSTI

en	TRANSACTIONS RELATIVE TO GOLD AND SILVER
sl	POSLI POVEZANI Z ZLATOM IN SREBROM

en	in line VL27 instead.
sl	v vrstici VL27.

en	In relation to the imports of investment gold, for the purposes of the VAT exemption, the trader must submit to customs a declaration certifying that the gold being imported possesses all the legal requirements regarding form, weight and purity.
sl	V primeru uvozs investicijskega zlata v namene oprostitve DDV, mora delavec predložiti na carini prijavo, ki potrjuje, da ima uvoženo zlato vse lastnosti oblike, teže in čistoče, ki jih predvideva zakon.

en	The agents appointed must communicate the choice electronically and must therefore possess valid authorisation to use the Entratel channel or Fisconline.
sl	Pooblaščeni upravitelji izvajajo taka obvestila izključno elektronsko in zato morajo imeti veljavno habilitacijo za kanal Entratel ali Fiscoline.

en	• notaries registered in the role indicated in article 24 of Law no. 89 of 16 February 1913;
sl	• notarji, vpisani v članstvo v skladu s 24. členom zakona št. 89 z dne 16. februarja 1913;

en	The acceptance of the returns prepared by the taxpayer is optional and the intermediary of the electronic service may charge a fee for the service rendered.
sl	Sprejemanje napovedi, ki jih pripravi zavezanec je fakultativna in posrednik elektronske storitve lahko zahteva plačilo za opravljeno storitev.

en	In relation to the accounting obligations, for this category of taxpayer, Presidential Decree no. 315 of 27 September 2000 provides for the right to carry out settlements and payments of VAT relative to each quarter without the obligation of communicating the option and without the application of interest.
sl	Glede računovodskih obveznosti je za to kategorijo zavezancev odlok predsednika republike št. 315 z dne 27. septembra 2000 predvideva pravico do izplačila in plačila DDV za vsako trimesečje brez obveznosti obveščanja o opciji in brez obresti.

en	with a tax period that came to a close prior to 31 December 2013;
sl	se zaključi na dan pred 31. decembrom 2013;

en	Line VL1 the sum of lines VE26 and VJ17.
sl	Vrstica VL1 znesek vrstic VE26 in VJ17.

en	Pursuant to the amendments introduced by article 3 of Law no. 7 of 17 January 2000, article 19 contains two distinct provisions regarding the right of deduction for traders on the gold market.
sl	Po spremembah vnesenih s 3. členom zakona št. 7 z dne 17. januarja 2000, 19. člen vsebuje dve različni določili, ki zadevata pravico do odbitka delavce na trgu zlata.

en	Lines from VE20 to VE23 in these lines, the following must be indicated:
sl	Vrstice od VE20 do VE23 - v te vrstice se vnesejo:

en	The penalty for the amounts owed resulting from inspection of returns - 30 percent of the taxes not paid or paid late - is reduced to a third (10 percent) if the taxpayer pays the amounts owed within 30 days of receipt of the communication of irregularity.
sl	Kazen za dolgovane zneske po kontroli napovedi v višini 30% neplačanega davka ali plačanega z zamudo, se zmanjša za tretjino (10%), če zavezanec plača dolgovane zneske v 30 dneh od prejema obvestila o nepravilnostih.

en	As a rule the option made binds the taxpayer for at least three years as regards the adoption of different methods of determining the tax and one year as regards accounting regimes.
sl	Opravljena izbira zavezuje, načeloma, zavezanca za vsaka tri leta v primeru, da se sprejmejo drugačni načini določanja davka in za eno leto v primeru knjigovodskih režimov.

en	In particular, box 1 must be crossed to indicate that this is the most recent annual VAT return prior to application of the exemption regime.
sl	Predvsem kvadratek 1 mora biti označen, za obveščanje, da gre za zadnjo letno napoved DDV pred uporabo režima.

en	The tax payable on purchases indicated in line VF22, column 2, may be different from that resulting from the records.
sl	Davek na nakupe naveden v vrstici VF22, stolpec 2 je lahko drugačen od tistega,ki izhaja iz registrov.

en	Such operations, distinguished by a separate series of numbers at the time of issue of the invoices and recorded in a specific register, will be subject to a specific annual return form submitted by the permanent organisation.
sl	Te operacije, ki jih zaznamuje določena serija oštevilčenja pri izdajanju računov in vpisu v določen register, bodo predmet posebnega obrazca za letno napoved, ki jo predloži stalna poslovna enota.

en	Article 13 of Law no. 388 of 23 December 2000 introduced the tax relief regime reserved for individuals and intended for new businesses and self-employed persons.
sl	13. člen zakona št. 388 z dne 23. decembra 2000 je uvedel davčni režim z olajšavo, ki je namenjen fizičnim osebam in novim podjetniškim pobudam in za samostojno delo.

en	- Section 3: options and revocations for the purposes of both VAT and income tax; - Section 4: option and revocation for the purposes of tax on entertainment activities; - Section 5: option and revocation for the purposes of IRAP (Regional Tax on Productive
sl	- Razdelek 3: opcije in preklici v namene DDV in davka na dohodek: - Razdelek 4: opcija in preklic v namene davka na zabavo; - Razdelek 5: opcija in preklic v namene davka IRAP.

en	The "foreign Country code" must be taken from the list of foreign countries specified in the Appendix.
sl	"Številka tuje države" se povzame iz spiska tujih Držav v Dodatku.

en	The ordinary VAT regime will still be applied to the same transfers when made to private consumers.
sl	Obveznost uporabe navadnega režima ddv za iste cesije izvedene do zasebnih porabnikov ostane.

en	The same field must also be filled in if the transfer from one system to another occurred between January 1 and the date of presentation of the VAT return.
sl	Isto polje mora biti izpolnjeno tudi v primeru, ko pride do prehoda iz enega instituta v drugega med 1.januarjem in dnem predložitve napovedi.

en	Trade unions and labour associations operating in agriculture - Article 78, paragraph 8, Law no. 413 of 1991
sl	Sindikalna združenja in strokovna združenja, ki delujejo v kmetijstvu - 78. člen, 8. odst., zakon št. 413 z 1991

en	In this regard, in terms of paragraph 6 of art. 36 of Decree Law 41/1995, the costs relating to exported goods do not contribute to the determination of the global margin and therefore, these costs must be removed from the purchases recorded in the appropriate register.
sl	V skladu s 6. odst., 36. člena zakonskega odloka 41/1995 stroški za izvožena sredstva ne prispevajo k določanju globalne marže in torej nakupi, zabeleženi v ustreznem registru morajo biti prečiščeni takih stroškov.

en	Decree no. 310 of 22 September 2000, published in Official Gazette no. 254 of 30 October 2000, defines the conditions and criteria for the granting and use of the tax credit referred to.
sl	Odlok št. 310 z dne 22. septembra 2000, ki je bil objavljen v Uradnem Listu št. 254 z dne 30. oktobra 2000 določa pogoje in kriterije za koncesijo in uporabo davčnega dobropisa.

en	Part VL consists of three sections.
sl	Preglednica VL sestoji iz treh razdelkov.

en	In particular, for companies the business is considered to have been discontinued on the date of completing the transactions concerning the company's liquidation.
sl	Predvsem za podjetja, je treba pojasniti, da se kot prenehana dejavnost razume datum zaključitve poslov v zvezi z likvidacijo podjetja.

en	The 1% interest is not due;
sl	Ni potrebno plačati 1%

en	For filling in the forms in these particular circumstances, the following instructions are provided by way of example, as an integration to the general instructions.
sl	Za način izpolnjevanja v teh posebnih primerih so za dopolnitev navodil posebnega značaja dana naslednja navodila kot primer.

en	Penalty of 200% of the amount for credits set off over 50,000 Euro (article 27, paragraph 18, of Decree Law no. 185 of 29 November 2008).
sl	Kazen v višini 200 % zneska izravnalnih dobropisov, ki presegajo 50 000 EUR (18. odstavek 27. člena zakonskega odloka št. 185 z dne 29. novembra 2008).

en	For deduction purposes, the taxable amount and the tax resulting from the self-invoice mentioned above, must be
sl	V namene odbitka, davčna osnova in davek, ki izhajajo iz omenjene samofakture morajo biti

en	• using keys and passwords;
sl	• uporabo ključev in gesel;

en	3.3.3 - ADDITIONAL CLARIFICATIONS FOR THE COMPLETION OF THE FORMS IN SOME CASES OF SUBJECTIVE TRANSFORMATION
sl	3.3.3 - NADALJNJA POJASNILA ZA IZPOLNJEVANJE OBRAZCEV V NEKATERIH PRIMERIH PREOBLIKOVANJA

en	• by taxpayers who carry out exclusively exempt operations for which the tax payable is entirely non-deductible, as provided for by art. 19, paragraph 2;
sl	• ki so jih opravili davčni zavezanci, ki opravljajo izključno dejavnosti, oproščene davka, za katere je davek v celoti neodbiten, skladno z 2. odstavkom, 19. člena;

en	Within a group, the electronic filing of the return of the subject belonging to the group, in which at least one company or body is obliged to perform electronic filing, can be performed by one or more subjects of the same group exclusively through the electronic service Entratel.
sl	odstavek) V okviru skupine je elektronski prenos napovedi subjektov, ki pripadajo sami skupini v kateri vsaj ena družba ali ustanova mora predložiti napoved na elektronski način,lahko izvede en subjekt ali več subjektov iste skupine izključno preko elektronske storitve Entratel.

en	This line must include the amount of VK23 which has been effectively set off in whole or in part, as against debit surpluses of other companies in the group.
sl	V to vrstico se vnese višina VK23, ki je bila dejansko v celoti ali delno kompenzirana s presežkom obveznosti drugih družb skupine.

en	The sentence for each of the crimes described in Legislative Decree no. 74 of the 10 March 2000, also entails the application of additional penalties as provided for in article 12 of said Legislative Decree.
sl	Obsodba za vsako kaznivo dejanje, ki jo predvideva zakonodadajni odlok št. 74 z dne 10.marca 2000 pomeni tudi uporabo stranskih kazni, ki jih predvideva 12. člen navedenega zakonodadajnega odloka.

en	In such cases the refund is due for the lesser of the aforesaid surpluses, even if such amount is less than the limit of 2,582.28 euro set out above.
sl	V tem primeru se povračilo uveljavi za najnižji znesek izmed omenjenih presežkov, čeprav je nižji od omenjene meje 2.582,28 evra.

en	If this is the case, lines from VD51 to VD56 must only be completed in form "01".
sl	V tem primeru se morajo vrstice od VD51 do VD56 izpolniti izključno v obrazec št. 01.

en	indicated in part VF in the line corresponding to the tax rate applied.
sl	navedeni v preglednici VF v vrstici, ki ustreza uporabljeni davčni stopnji.

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

en	2) Supplementary return This box must be crossed if a supplementary return is filed:
sl	2) Dopolnilna napoved Tak kvadratek se izpolni v primeru predložitve dopolnilne napovedia:

en	This last procedure is characterised by the fact that the goods guarded remain the property of the European Community supplier until the moment they are drawn by the same consignee, who is the exclusive final receiver of the goods.
sl	Ta zadnji postopek označuje dejstvo, da ostanejo hranjena sredstva v lasti dobavitelja Skupnosti do trenutka, ko jih depozitar vzame ven, izključni končni naslovljenec.

en	Field 3 must be completed by indicating the code corresponding to the reason for the refund.
sl	Polje 3 mora biti izpolnjeno z navedbo šifre, ki ustreza namenu povračila.

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

en	Line VF34 Data required for the calculation of percentage of deduction to be carried to field 7
sl	V vrstici VF34 Podatki potrebni za določanje odstotka odbitka, ki se vnese v polje 7

en	NOTICE: the return is deemed to have been submitted on the day on which it is sent electronically and, specifically, on the day on which receipt of the information by the Revenue Agency is completed (see Circular Letter no. 6/E of 25 January 2002).
sl	OPOZORILO napoved se šteje, da je vložena na dan, ko je bila poslana po elektronski poti, natančneje na dan, ko Agencija za Prihodke prejme vse podatke (gl. okrožnico št. 6/E z dne 25. januarja 2002).

en	• the delivery by the national transferor on behalf of the community purchaser of goods to a member State other than the one to which the purchaser belongs (trilateral agreement promoted by the community subject);
sl	• dobava, s strani nacionalnega cedenta za račun svojega kupca Skupnosti, sredstev v državi članici, ki ne pripada slednji (trikotnik, ki ga promovira subjekt Skupnosti);

en	The section consists of six columns in which, for each month, in lines from VC1 to VC12, the following data must be specified: - column 1: amount of the ceiling used for purchases in Italy and intra-community pur
sl	Preglednica sestoji iz šestih stolpcev, v katerih se navedejo, za vsak mesec, v vrstice od VC1 do VC12, naslednji podatki: - stolpec 1: višina plafona, ki se uporablja za nakupe v Italiji in za nakupe med državami

en	• by persons who have chosen to be exempt from compliance as provided for by article 36-bis;
sl	• ki so jih opravili subjekti, ki so se odločili za izvzetje od obveznosti skladno s členom 36-bis;

en	The three lines may be completed at the same time if all of the types of operations indicated are present if a special regime has been adopted for calculating the tax deductible.
sl	Dovoljeno je istočasno izpolnjevanje treh vrstic v prisotnosti vseh vrst navedenih poslov, tudi če je bil sprejet poseben režim za določanje odbitnega davka.

en	FORMS TO BE USED BY THE DIFFERENT CATEGORIES OF TAXPAYERS
sl	OBRAZCI, KI SE UPORABLJAJO ZA RAZLIČNE KATEGORIJE ZAVEZANCEV

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

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

en	NOTICE: lines VW20, VW22, VW23, VW24, VW28, VW29 and VW31 must also include the amounts resulting from the corresponding lines of part VL of the returns presented by the individual companies which have taken part in the group VAT payment.
sl	OPOZORILO: v vrsticah VW20, VW22, VW23, VW24, VW28, VW29, VW31 in VW40 so ponovno zajeti tudi zneski, ki izhajajo iz ustreznih vrstic preglednic VL napovedi, ki so jih predložile posamezne družbe, ki so bile udeležene v izplačilu skupine.

en	In addition, in the same form the VAT registration 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	Controlled are those joint-stock companies, limited partnerships with share capital and limited liability companies whose shares or stock are owned by the parent body or by another controlled of this body with a stake higher than 50 percent in the capital from the beginning of the previous tax period.
sl	Kontrolirane delniške družbe, komanditne delniške družbe in družbe z omejeno odgovornostjo so tiste družbe, katerih delnice ali deleži so v lasti ustanove ali kontrolne družbe ali preko kontrolirane družbe slednje so za odstotek višji od 50% osnovnega kapitala od začetka predhodnega davčnega obdobja.

en	- PART VD - TRANSFER OF VAT CREDIT BY SAVINGS MANAGEMENT INSTITUTIONS (ARTICLE 8 OF DECREE LAW 351/2001)
sl	- PREGLEDNICA VD - CESIJA TERJATVE DDV S STRANI DRUŽB ZA UPRAVLJANJE (8. ČLEN ZAKONSKEGA ODLOKA ŠT. 351/2001)

en	Manner in which the tax is applied - the reverse-charge mechanism.
sl	Način uporabe davka - mehanizem obratnega odbitnega davka

en	• the total amount of supplementary tax payments, relating to the year 2013, made following reports or for other reasons relating to transactions already recorded in the registers, excluding sums paid in interest and penalties.
sl	• vsa integrativna plačila davka za leto 2013 izvedena na podlagi zapisnikov ali iz drugih razlogov za posle, že zavedene v register, z izključitvijo že plačanih vsot za obresti in kazni.

en	SECTION 1 - Conferring of agricultural products and transfer by exempt agriculturalists (in the case of the limit being exceeded by more than a third)
sl	SEZIONE 1 - Vložek v obliki kmetijskih proizvodov in cesije oproščenih kmetovalcev (v primeru preseganja meje s strani tretje osebe)

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

en	This mechanism, provided for by paragraph 5 of art. 17, is characterized by the inversion of the tax burden pursuant to which the transferee becomes liable for the tax instead of the transferor.
sl	Ta mehanizem predviden v petem odstavku, 17. člena označuje inverzija bremena dajatve po kateri postane cesionar davčni dolžnik namesto cedenta.

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

en	The particular method of payment of VAT must be applied from the beginning of the year or, in the case of those commencing activity during the year, from the second periodic payment.
sl	Posebna metoda plačila DDV se uporablja od začetka leta ali v primeru tistih, ki začnejo z dejavnostjo sredi leta od drugega obdobnega plačila.

en	• have recorded profits or payments, converted to an annual figure, of not more than 30,000 Euro;
sl	• so dosegle dobiček oziroma prejele dohodke, razporejene čez leto, v znesku, ki ni višji od 30.000 EUR;

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

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

en	The VAT relating to purchases allocated to the latter operations is entirely deductible.
sl	DDV za nakupe namenjene tem poslom se v celoti odbije.

en	Line VH13 indicate the amount of the payment on account due, even if it has not actually been paid.
sl	V vrstici VH13 navedite znesek dolgovane akontacije, čeprav ni bila dejansko plačana.

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

en	Taxpayers, who by applying the global margin regime made a gross positive margin in the first periodic payments thus indicating a greater amount of VAT due, whereas in the last payments they showed a negative margin, must in any event refer to the accounting results for the whole of 2013 to determine the gross taxable base or alternatively the negative margin.
sl	Zavezanci, ki uporabljajo režim globalne metode, so v prvih obdobnih plačilih realizirali pozitivno bruto maržo in izkazovali večji dolgovani DDV, medtem ko so zadnja plačila izkazala negativno maržo se morajo nanašati na knjigovodske izkaze za leto 2013 v namene določanja bruto davčne osnove ali kot alternativa negativna marža.

en	CONNECTED AGRICULTURAL ACTIVITIES
sl	POVEZANE KMETIJSKE DEJAVNOSTI

en	The amounts must be reported in units of euro by rounding up if the decimal fraction is equal to or higher than 50 cents of a euro and by rounding down if the amount is lower than this limit.
sl	Zneski morajo biti navedeni v evrih tako, da se zaokroži navzgor, če je decimalni del enak ali višji od 50 centimov evra ali če je zaradi napake nižji od omenjene meje.

en	Section 4 must include all operations which are different from those indicated in sections 1 and 2 above.
sl	V razdelku 4 se zajame vse posle, ki niso navedeni v predhodnih razdelkih 1 in 2.

en	The resulting difference from the comparison made between the two deductions calculated as set out above must be indicated in this line.
sl	Razlika, ki nastane iz primerjave med obema odbitkoma kot so zgoraj izračunane mora iti navedena v tej vrstici.

en	1) the front cover, like in point 1 of hypothesis A);
sl	1) naslovno stran, kot točka 1 primera A);

en	Option in relation to taxation
sl	Opcija za obdavčitev

en	This section demands the indication of all persons participating (including the controlling company) in the set off for 2013, for which the following must be indicated:
sl	Razdelek zahteva, da se navedejo vsi subjekti udeleženci (vključno s kontrolno družbo) za kompenziranje DDV za leto 2013 za katere je potrebno navesti:

en	Failure to pay VAT owed according to the annual return: when the unpaid tax is more than 50,000 Euro and the payment is not made by December 27 of the year following the year forming the object of the return
sl	Ni bil plačan dolgovani DDV na podlagi letne napovedi: če je neplačani davek višji od 50.000 in plačilo ni bilo izvedeno do 27.decembra naslednjega leta po letu, ki je predmet napovedi

en	Nevertheless, the loss of the necessary requirements to have access to the benefits granted by Law no. 398/1991 during the year, entails the application of VAT according to the general criteria dictated by Presidential Decree no. 633/1972 with effect from the month following the one in which the requirements ceased to exist.
sl	Izguba potrebnih pogojev v teku leta za dostopanje do ugodnosti, ki jih omogoča zakon št. 398/1991 zahteva apliciranje DDV po splošnih kriterijih, ki jih narekuje odlok predsednika republike št. 633/1972, od naslednjega meseca po mesecu, ko niso bili več izpolnjeni pogoji.

en	first activity practiced in the year and indicating in particular in line VA1, field 1, the cor
sl	ki se je opravljala v letu in z navedbo predvsem v vrstico VA1, polje 1, ustrezno identifi

en	turn is submitted "autonomously".
sl	za ddv predložena "samostojno".

en	It is pointed out that in no case must more than one box be crossed on the same form.
sl	Treba je vedeti, da pri enem od teh obrazcev v nobenem primeru ne more biti označenih več kot en kvadratek.

en	In cases where two or more regimes for calculating deductible VAT apply, a separate form must be completed for each regime applied.
sl	V primeru, da obstajata dva režima določanja odbitnega DDV je treba izpolniti obrazec za vsak uporabljeni režim.

en	In particular it has been stipulated that said subjects who in the previous year paid an total amount of VAT of more than two million Euro must calculate the payment on account as 97% of the average quarterly payments that were or should have been made for the previous quarters of the current year.
sl	Predvsem je bilo predvideno, da navedeni subjekti, ki so v predhodnem letu plačali DDV v znesku nad dva milijona evrov morajo določiti akontacijo v višini 97% ustreznega zneska izvedenih povprečnih tromesečnih vplačil ali ki bi morali biti izvedeni za predhodna tromesečja leta v teku.

en	In this regard, it is pointed out that activity of the business means every activity which falls within the ordinary range of activity of the said business, that is within its proper institutional objective, with the sole exception of those activities which are not carried out as a main activity, which is to say directly aimed at the pursuit of the end objectives of the business, but in a merely instrumental, marginal or occasional way (cp. circular letters 25 of 03 August 1979 and 71 of 26 November 1987).
sl	S tem v zvezi gre pojasniti, da se za dejavnost podjetja razume vsaka dejavnost, ki je zajeta v običajnem polju delovanja podjetja in sicer lastni in institucionalni predmet z samo izključitvijo tistih dejavnosti, ki se ne opravljajo kot glavne in sicer kot neposredno usmerjene v doseganje ciljev podjetja ampak so samo proizvodne, postranske ali občasne dejavnosti (okrožnica št. 25 z dne 03.avgusta 1979 in št. 71 z dne 26.novembra 1987).

en	- a form, consisting of several parts (VA-VC-VD-VE-VF-VJ-VH-VK-VL-VT-VX-VO), which must be filled in by any taxpayer to indicate accounting details and other data concerning the activity performed.
sl	- obrazec sestavljen iz več preglednic (VA-VC-VD-VE-VF-VJ-VH-VK-VL-VT-VX-VO), ki ga izpolnijo vsi subjekti, da se navedejo računovodski podatki in drugi podatki dejavnosti.

en	The indication in the line of the excess amount paid constitutes a credit which the taxpayers affected will be able to:
sl	Navajanje preveč plačanega zneska v vrstico pomeni terjatev, ki ga zainteresirani zavezanci lahko:

en	• any greater deduction of VAT (which may still be due to the taxpayer) for the purchase of depreciable goods.
sl	• večji odbitek DDV (morebiti pripadajoč ob preostanku) za nakup sredstev, ki se amortizirajo.

en	Purchases relating to these operations must be carried forward to line VF14 (for further clarifications see the Appendix under "Connected agricultural activities").
sl	Nabave, ki zadevajo te posle se vnesejo v vrstico VF14 (za nadaljnja pojasnila glej dodatek k postavki "Povezane kmetijske dejavnosti").

en	b) Accessing the service The service can be accessed in the following ways: a) via Internet, using the specific section provided on the Revenue Agency's website www.agenziaentrate.gov.it; users who access the service via a broadband connection must use this method; b) via a "Virtual Private Network", i.e. a public network with access ports dedicated to authorised users and accessible via a national freephone number which is communicated by the office upon authorisation.
sl	b) Dostop do storitve Storitev je na voljo na naslednje načine: a) na internetu prek ustreznega oddelka na strani Agencije za prihodke www.agenziaentrate.gov.it; kdor do storitev dostopa prek povezave ADSL, mora uporabiti ta način; b) prek »Navideznega Zasebnega Omrežja«, ki je javno omrežje z dostopnimi točkami, namenjenimi pooblaščenim uporabnikom za dostopanje preko brezplačne telefonske številke, ki jo sporoči urad ob izdaji pooblastila za dostop.

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

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

en	In terms of paragraph 6 of article 74 the regime does not apply to the transactions not subject to the tax on entertainment, which include the advertising services that may be carried out in the performance of entertainment activities.
sl	74. člen, šesti odstavek izključuje iz področja uporabe režima posle, ki niso podvrženi davku na zabavo, vključno z reklamnimi storitvami, ki se morebiti izvajajo pri zabaviščni dejavnosti.

en	The second type of gold regulated by Law no. 7 of 2000 is gold other than investment gold (so-called industrial gold), i.e. "gold material" of any other form and purity and semi-processed products with a purity equal or superior to 325 thousandths.
sl	Druga vrsta zlata, ki ga ureja zakon št. 7 z 2000, zadeva zlato, ki ni investicijsko (industrijsko zlato), torej "zlati material" katere koli druge oblike in čistosti in polobdelani proizvodi čistoče, ki je enaka ali večja od 325 tisočink.

en	2) Incorporation of a controlled company
sl	2) Pripojitev kontrolirane družbe

en	The relative amount must coincide with the amount resulting in line VS20, field 1, with the exception of the hypothesis of refund of the lesser deductible surplus of the three year period.
sl	Višina se mora ujemati z zneskom ki izhaja iz vrstice VS20, polje 1, razen v primeru povračila manjšega odbitnega presežka triletnega obdobja.

en	This limit refers to the whole fiscal period and not to the individual refund claimed
sl	Poudarjamo, da ta meja se nanaša na celotno davčno obdobje, ne pa na posamezno

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

en	The provision is directed at persons who solely or ordinarily carry out asset transactions subject to lower tax rates than those applicable to purchases and imports.
sl	Naslovljenci predpisa so zavezanci, ki se izključno ali večinoma ukvarjajo z aktivnimi operacijami, ki so podvržene nižjim davčnim stopnjam v primerjavi s stopnjami, ki se uveljavijo za nakupe in uvoze.

en	Gold other than investment gold
sl	Zlato, ki ni investicijsko

en	Such a possible difference derives from the following elements: - rounding off of tax done in invoices (article 21, paragraph 2, letter l); - tax indicated in the invoices that is higher than the real figure (article 21, paragraph 7),
sl	Morebitna razlika izhaja iz naslednjih elementov: - zaokrožitve davka v fakturi (21. člen, 2. odst., črka l); - davek naveden v fakturi je večji od stvarnega (21. člen, 7. odst.) kjer ni bila zabeležena

en	Non resident taxpayer who has operated through a tax representative in the same tax year and has identified him/herself directly
sl	Subjekt nerezident, ki je v istem davčnem letu posloval preko davčenga predstavnika in se je neposredno identificiral

en	To this end, the following must be taken into account: - for the year 2011, the amount resulting from the difference between the input VAT
sl	V ta namen je treba upoštevati: - za leto 2011 znesek, ki izhaja iz razlike med terjatvijo DDV preneseno kot odbitek ali

en	Line VL26 credit surplus from the previous year.
sl	Vrstica VL26 presežek terjatve predhodnega leta.

en	It is pointed out that, pursuant to article 1, paragraph 101 of Law no. 244 of 2007, tax owed as a result of the adjustment is paid in a single payment or in five annual instalments of the same amount, using the tax code 6497.
sl	Prosimo, upoštevajte, da se na podlagi 101. odstavka, 1. člena Zakona št. 244 iz leta 2007, davek zaradi popravka plača v enkratnem znesku ali v petih enakih letnih obrokih, pri čemer je potrebno uporabiti davčno kodo 6497.

en	Subjects who applied the global method must determine the margin relative to the exports and equivalent transactions analytically.
sl	Za subjekte, ki so uporabljali globalno metodo se marža za izvoz in enakovredne posle določa na analitični način.

en	If one or more subjects participating in the transformation have kept various separated accounts pursuant to art. 36, the following cases can occur:
sl	V primeru, da je eden ali več subjektov udeleženih v preoblikovanje vodilo več ločenih knjigovodstev v skladu s 36. členom, lahko pride do naslednjih primerov:

en	One is reminded that the refund, in the cases provided for by article 30, paragraph 3 or by article 34, paragraph 9, is due only if the credit surplus resulting from the annual return is higher than 2,582.28 Euro but may also be requested for a lower amount.
sl	Prosimo, upoštevajte, da možnost povračila v primerih, predvidenih v 3. odstavku, 30. člena ali v 9. odstavku, 34. člena, obstaja le, če je presežek dobropisa, ki izhaja iz letne napovedi, višji od 2.582,28 EUR, lahko pa se zahteva tudi za nižji znesek.

en	With regard to imports of industrial gold, pure silver, scrap and other salvage materials for which VAT is not paid at customs the amounts must be included in part VJ for the purpose of calculating the amount owed;
sl	Kar zadeva uvoze industrijskega zlata, čistega srebra, razbitin in drugih odpadnih materialov za katere je bil DDV plačan na carini, morajo biti ti zneski zajeti v preglednici VJ za določanje dolgovanega davka;

en	The taxpayers with separate accounts (art. 36) must file the front cover and a form for each separate account.
sl	Zavezanci z ločenim knjigovodstvom (36. člen) morajo predložiti naslovno stran in obrazec za vsako ločeno knjigovodstvo.

en	The companies and the bodies obliged to file their returns electronically through an intermediary or a company of the group are not required to ask for electronic filing permission.
sl	Družbe in ustanove, ki morajo predložiti po elektronski poti se morajo obrniti na pooblaščenega posrednika ali na družbo skupine in jim ni potrebno zahtevati pooblastilo za elektronski prenos.

en	HOW TO COMPLETE PROSPECTUS C (AUCTION SALE AGENCIES)
sl	NAČIN IZPOLNJEVANJA RAZPREDELNICE C (DRAŽBENE HIŠE)

en	The operation described must be performed when authorisation is confirmed or upon expiry of the secure environment.
sl	Opisani postopek je treba nujno opraviti po uspešni registraciji uporabnikov ali ob prenehanju veljavnosti varnega okolja.

en	In cases of separate accounts or extraordinary operations or substantial subjective transformations, the part must
sl	V primerih ločenega knjigovodstva ali izrednih poslov ali večjih preoblikovanj subjekta mora biti preglednica

en	Imports of investment gold must be indicated in line VF15, while imports of so-called "industrial" gold must be indicated in line VF11 or VF12 and in line VJ11 in order to calculate the tax due.
sl	Uvoz investicijskega zlata se navede v vrstico VF15, medtem ko se uvoz t.i. »industrijskega« zlata navede v vrstici VF11 ali VF12 in v vrstici VJ11 za določitev davka.

en	Fields 4 and 6 indicate the tax due relative to the operations indicated in fields 3 and 5.
sl	V poljih 4 in 6 se navede davek za posle vnesene v polja 3 in 5.

en	SECTION 3 - Data relating to identification details of financial relations
sl	RAZDELEK 3 - Podatki v zvezi z identifikacijskimi podatki o odnosih s finančnimi operaterji

en	As it is a credit accrued in a tax period prior to the company's participating in the group VAT payment procedure, it cannot be transferred to the VAT group but remains at the disposal of the controlled company.
sl	Ker gre namreč za dobropis, obračunan v davčnem letu pred vstopom v postopek izplačila DDV za skupino, ga ni mogoče prenesti na skupino za DDV, pač pa ostaja na voljo odvisni družbi.

en	Minimum taxpayers - article 1, paragraphs 96 to 117, Law no. 244 of 2007
sl	Minimalni davčni zavezanci - od 96. do 117. odstavka, 1. člena zakona št. 244 iz leta 2007

en	Tax payment violations: non-payment, late payment or insufficient payment of advance or final VAT or of the greater amount resulting from automatic checks carried out in accordance with article 54-bis of Presidential Decree no. 633 of 26 October 1972
sl	Kršitve obveznosti plačila: neplačilo, zamuda ali nezadostno plačilo davka v obliki akontacije ali izravnave oziroma dodatnega davka, ki izhaja iz avtomatskega nadzora, izvedenega v skladu s 54.a členom OPR št. 633 z dne 26. oktobra 1972

en	Completion of part VH in the case of extraordinary operations or substantial subjective transformations
sl	Izpolnjevanje preglednice VH v primerih izrednih poslov ali večjega preoblikovanja subjekta

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

en	It is pointed out that with regard to the use of the ceiling, registration of purchase invoices or customs bills of entry are not to be considered, but rather the moment of the purchases as provided for by art. 6, unlike the completion of line VF13 which refers exclusively to the moment of registration of the purchase transaction.
sl	Gre pojasniti, da kar zadeva trenutek uporabe plafona se ne sme upoštevati registracije faktur nakupov ali carinska potrdila za uvoz, ampak trenutek izvajanja samih nakupov v skladu s 6. členom, drugače od tega, kar je bilo predvideno za izpolnjevanje vrstice VF13, ki se izključno nanaša na trenutek registriranja poslov nakupa.

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

en	In addition to this, the date of termination of the procedure must be specified in the return relating to the year of closure of the same; until such a time, the relevant box "Procedure not yet concluded" must be crossed.
sl	Poleg tega mora biti naveden datum konca postopka napovedi za leto zaključitve le-tega, medtem ko mora biti do tega trenutka označen ustrezen kvadratek "Postopek še ni zaključen".

en	Network of enterprises
sl	Mreža podjetij

en	• fulfilment of exclusively exempt operations (line VF32).
sl	• izvajanje samo neobdavčenih poslov (vrstico VF32).

en	The "autonomous filing" (non unified) of the VAT return form for the year 2013 (2014 VAT form) is reserved for some categories of taxpayers, namely: - joint-stock companies and the bodies subject to IRES (Corporation Income Tax) with tax
sl	"Samostojna" predložitev (v nepoenoteni obliki) obrazca za napoved DDV za leto 2013 (obrazec DDV/2014) je predvidena za nekatere kategorije zavezancev, in sicer: - kapitalske družbe in ustanove, ki so podvržene davku IRES v davčnem obdobju, ki ne

en	Lines VF38 to VF52 must be completed by all agricultural producers whether simple or mixed agricultural businesses, cooperatives, or other enterprises as provided for by second paragraph, letter c), or art. 34.
sl	Vrstice od VF38 do VF52 izpolnijo vsi kmetovalci, naj gre za kmetijska podjetja, enostavna ali mešana podjetja, ali za zadruge ali druge subjekte, v skladu z 2. odstavkom , črka c), 34. člena.

en	This line must also be completed by companies which during the tax period have participated in group VAT payment.
sl	To vrstico morajo izpolniti tudi podjetja, ki so v danem davčnem obdobju sodelovala pri izplačilu DDV-ja v skupini.

en	In both cases the beneficiaries shall file their VAT return following the methods described in paragraphs 3.3 and following paragraph.
sl	V obeh primerih morajo družbe koristnice predložiti napoved DDV na način, ki je prikazan v odstavkih 3.3. in naslednjih.

en	all the sales of agricultural and ichthyic products referred to in paragraph 1, art. 34 carried out in
sl	vse cesije kmetijskih in ribiških proizvodov v skladu z 1. odst., 34. člena izvedene v letu

en	It is pointed out, in addition, that Resolution no. 108 of 2011 clarifies that the permanent organisation in Italy of a non-resident subject is entitled to be reimbursed, through deduction, with the VAT credit relating to the operations carried out directly by the parent company with the VAT registration number assigned to the status of direct identification or fiscal representation subsequently terminated following the introduction of the prohibition against operating with dual VAT status.
sl	Prosimo, upoštevajte tudi, da je bilo s sklepom št. 108 iz leta 2011 pojasnjeno, da je stalna poslovna enota v Italiji subjekta nerezidenta upravičena, prek odbitka, do povrnitve zneska terjatve DDV, ki se nanaša na operacije, izvedene neposredno iz matičnega podjetja z ID za DDV, ki je pripisana poziciji neposredne identifikacije ali davčnega zastopanja, ki je nato prenehalo po uvedbi prepovedi poslovanja z dvojno ID za DDV.

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

en	The same persons may opt, for all operations relating to the sale of investment gold, by crossing box 2.
sl	Ti isti subjekti se lahko odločijo za opcijo za vse posle trgovanja z investicijskim zlatom tako, da označijo kvadratek 2.

en	Box 2 must be crossed by taxpayers who must communicate that they have applied the ordinary VAT regime in 2013, for one or more operations that are part of the special marginalised regime.
sl	Kvadratek 2 označijo zavezanci, ki morajo obvestiti, da so v letu 2013 uporabljali navaden režim DDV za enega ali več poslov, ki spadajo v poseben režim marže.

en	Line VX4, amount of refund requested.
sl	Vrstica VX4, znesek, za katerega se zahteva povračilo.

en	Moreover, the VAT return must be presented autonomously also in cases where a company has taken part in the group VAT payment for a period of less than one year following on from, for example, the loss of the requirements for control during the year or by reason of extraordinary transactions.
sl	Napoved ddv mora biti samostojno predložena tudi v primeru, da je družba sodelovala pri plačilu DDV skupine za obdobje, ki je manjše od enega leta po izgubi kontrolnih lastnosti v teku leta ali izrednih poslov.

en	B) Transformation occurred in the period between 1st January 2014 and the date of filing the annual VAT return concerning 2013
sl	B) Preoblikovanje v obdobju od 01. januarja 2014 do dneva predložitve letne napovedi DDV za leto 2013

en	- part VZ must contain the data relating to the deductible group surpluses of the two previous years, for the purposes of the group refund (if any) of the lesser surplus of the three-year period.
sl	- v preglednici VZ je treba navesti podatke odbitnih presežkov skupine dveh predhodnih let v namene povračila skupine (morebitne) manjšega odbitnega presežka od treh let.

en	These operations, in fact, must be indicated in line VE39 and must be taken into account when calculating the amount to be indicated in line VE40.
sl	Takšne transakcije je treba navesti v vrstici VE39 in jih je treba upoštevati pri določitvi zneska, ki se navede v vrstici VE40.

en	Line VW31 indicate the total of supplementary payments relative to the 2013 tax period made by companies in the group (excluding sums paid in penalties) relating to operations already noted in the summarising register.
sl	V vrstico VW31 se vnesejo vsa integrativna plačila za davčno obdobje 2013, ki jih izvedejo družbe skupine ( razen vsot plačanih zaradi kazni) za že zavedene posle v povzetni register.

en	Line VF25 reserved for taxpayers who have carried out intra-community purchases, imports of goods and operations with the Republic of San Marino.
sl	Vrstica VF25 namenjena zavezancem, ki so opravili nakupe v državah Skupnosti, uvozi sredstev in posli z Republiko San Marino.

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

en	Line VF14 objectively non-taxable purchases, made without use of the ceiling, tax-exempt purchases, as well as those made as part of special regimes which require the
sl	Vrstica VF14 nakupi, ki objektivno niso obdavčljivi in se izvajajo brez uporabe zgornje meje, nakupi, ki niso obdavčeni, kot tudi tisti, ki se izvajajo v okviru posebnega režima, ki predvideva

en	Penalty ranging from 100% to 200% of the amount which is not due (article 5, paragraph 5)
sl	Kazen od 100% do 200% nepripadajoče vsote (5. člen, 5. odst.)

en	Lines from VF39 to VF47 have been provided for the calculation of the flat-rate deduction applicable to transfers of agricultural produce.
sl	Vrstice od VF39 do VF47 so bile predvidene za izračun pavšalnega odbitka, ki se uporablja za cesije kmetijskih proizvodov.

en	In the current line intra-community purchases and imports of investment gold must also be included.
sl	V tej vrstici so vključeni tudi nakupi v državah Skupnosti in uvozi investicijskega zlata.

en	Statements filed by companies belonging to a group (art. 3, paragraph 2-bis)
sl	Napoved, ki jo posredujejo družbe pripadajoče skupinam (3. člen, 2- bis.

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
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

en	"Secure environment" means the credentials which each user must possess in order to certify the identity of taxpayers carrying out any operation via the Entratel service, as well as the completeness and confidentiality of the information sent.
sl	Z »Varnim okoljem« mislimo predvsem na pooblastilo, ki ga mora imeti vsak uporabnik za zagotavljanje istovetnosti osebe, ki izvaja kateri koli postopek v okviru storitev Entratel, kot tudi celovitosti prenesenih podatkov in njihove zasebnosti.

en	Therefore, this box may be completed only if the Revenue Agency communicates (for example by means of a circular letter, resolution or press release) a specific code to use in order to indicate the particular situation.
sl	Ta kvadratek se lahko izpolni samo, če Agencija za Prihodke posreduje (npr. z okrožnico, sklepom ali s sporočilom za javnost) posebno številko, ki se uporablja za navajanje posebne situacije.

en	Cooperatives and other subjects as per letters b) and c) art. 34
sl	Zadruge in drugi subjekti v skladu s črkama b) in c) 34. člena

en	One is reminded that in line VL29, field 1 must also include the amount of periodic payments and advance payments payable by subjects who have made use of particular relief because of the occurrence of exceptional events, even if these have not been paid as a result of the suspension.
sl	Spomnimo, da mora biti v polju 1 vrstice VL29 naveden tudi znesek rednih plačil akontacij, ki jih plačajo subjekti, ki so koristili posebne ugodnosti kot posledico izrednih dogodkov, tudi če niso bili plačani zaradi prekinitve plačevanja.

en	Specifically, when Entratel users generate the secure environment, two pairs of keys are generated, one of them public (known to the user and the Revenue Agency) and one private (only known to the user), which are used for the (verified digital) signature and file encryption.
sl	Zlasti pri ustvarjanju varnega okolja s strani uporabnikov Entratel se ustvarita dva para ključev, od katerih je eden javen (poznata ga tako uporabnik kot Agencija), drugi pa zaseben (znan le uporabniku), ki se uporabljata za podpis (kvalificiran elektronski) in šifriranje datotek.

en	Line VE31 the total of the non-taxable operations, carried out as regards exporters who have issued their declaration of intent.
sl	V vrstici VE31 višine neobdavčenih poslov izvedenih za izvoznike, ki so izdali izjavo o nameri.

en	X5 Considerations at 22%
sl	X5 22% plačilo

en	This excludes the alloys and pastes for dental use, which have the characteristics of a "medical
sl	izključene legure in paste za zobozdravstveno uporabo z lastnostmi "zdravniške naprave" v skladu z

en	As Circular Letter no. 44 of 26 November 2012 also clarifies, in the case of sellers or customers who have not opted to take advantage of the abovementioned scheme, entitlement to the deduction arises, in any case, at the time of the operation.
sl	Kot je bilo pojasnjeno tudi v okrožnici št. 44 z dne 26. novembra 2012, za odstopnike ali stranke, ki se niso odločili za zgoraj omenjeni sistem, pravica do odbitka v vsakem primeru nastane v trenutku izvedbe transakcije.

en	One is reminded that such special tax credits may be used only for the purpose of paying tax due and, as such, can never be commuted into deductible tax surpluses (to be deducted the following year or to be refunded).
sl	Ti posebni davčni dobropisi se lahko uporabljajo izključno v namene plačila dolgovanega davka in se ob letni napovedi ne morejo spremeniti v davčne odbitne presežke (ki se obračunajo kot odbitek v naslednjem letu ali se zahteva povračilo).

en	Section 2 must be filled in:
sl	Razdelek 2 morajo izpolniti:

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

en	The result must be rounded up or down according to whether the decimal part is higher or lower than five tenths.
sl	Rezultat se zaokroži na zgornjo ali spodnjo enoto glede na to, ali decimalni del presega ali ne pet decimalk.

en	February 2013
sl	Junij 2013

en	SECTION 3-A - Exempt operations
sl	RAZDELEK 3-A - Neobdavčeni posli

en	With regard to the requirements necessary to be able to make use of the procedure for refunds during the year, one is reminded, as specified in the aforementioned Ministerial Order n. 626305 of 20 December 1989, that these must exist with regard to companies who have transferred the credit which is the object of the refund.
sl	Kar zadeva potrebnih pogojev za uveljavljanje postopka medletnih povračil je treba vedeti, kot je bilo pojasnjeno z navedenim ministrskim sklepom št. 626305 z dne 20. decembra 1989, da morajo obstajati v odnosu na družbe, ki so prenesle terjatev, ki je predmet zahtevka za povračilo.

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

en	Field 1 must be completed by indicating the amount of refund requested.
sl	Polje 1 mora biti izpolnjeno z navedbo zneska, za katerega je podan zahtevek za povračilo.

en	sidential Decree no. 361 of 10 February 2000;
sl	republike št. 361 z dne 10. februarja 2000.

en	4 Subjects affected by other exceptional events If the subject has made use of relief not considered in the codes listed, the number 4 must be indicated in the box provided.
sl	4 - Subjekti, ki so jih prizadeli drugi izredni dogodki V primeru, ko je subjekt uveljavljal olajšave, ki jih ne predvidevajo navedene šifre, mora v ustrezen kvadratek navesti številko 4.

en	Determining the VAT allowed in deduction (Part VF - Section 3-B) The following explanation is provided for agricultural business that must complete section 3-B of part VF.
sl	Določanje DDV, ki je dovoljen za odbitek (Preglednica VF - Razdelek 3-B) Dana so pojasnila za kmetijska podjetja, ki morajo izpolniti razdelek 3-B Preglednice VF.

en	The notification by the Revenue Agency confirming that the return 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 napovedi na elektronski način je posredovano elektronsko uporabniku, ki je slednjo poslal.

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

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

en	In particular this is concerned with the non-taxable transactions derived from: - exports, assimilated transactions and international services provided for in articles 8, 8-bis and
sl	V glavnem gre za ne obdavčljive posege, ki izhajajo iz: - izvozov, izenačenih posegov in mednarodnih storitev, ki jih določajo 8., 8-bis in 9. čl. ter

en	Code 9 must be indicated in cases in which the taxpayer satisfies the requirements for the previous code and for refund of the lesser deductible surplus of the three-year period and has also made purchases of depreciable goods or of goods and services for studies and research, on condition that the tax amount relating to these purchases is not already included in the lesser credit surplus requested as a refund.
sl	Šifro 9 je treba navesti, če davčni zavezanec izpolnjuje pogoje iz zgoraj navedene šifre in v zvezi s povračilom manjšega odbitnega presežka iz treh let poseduje tudi nakupe amortizirljivih sredstev ali blaga in storitev za študije in raziskave, pod pogojem, da davek od teh nakupov ni že vključen v manjši znesek dobropisa, že zahtevan za povračilo.

en	If the company external to the group does not meet the requirements for control set by art. 73 with respect to the incorporated controlling company, the following hypotheses can alternatively occur:
sl	Če družba zunaj skupine nima kontrolnih možnosti, ki jih predvideva 73. člen do kontrolne pripojene družbe se lahko izkaže naslednje:

en	For detailed information regarding the amount that can actually be used as well as credits which are not subject to the limit, refer to the instructions for part RU of the 2014 UNICO forms.
sl	Za podrobne informacije glede dejansko uporabnega zneska ter terjatev, ki niso podvržene omejitvi, glej navodila preglednice RU obrazcev UNICO 2014.

en	Admissible deductible VAT is calculated by applying the rate of 50% to the amount shown in field 2.
sl	Odbitni DDV se določi tako, da se uporablja odstotek 50% zneska, določenega v polju 2.

en	The adjustment is carried out by increasing or decreasing the annual tax by a ratio of one fifth of the difference between the sum of the deductions carried out and the amount equal to the deduction percentage of the year to which it relates.
sl	Popravek se izvede tako, da se zviša ali zniža letni davek glede na petino razlike med višino odbitka in tisto,ki ustreza odstotku odbitka v letu kompenzacije.

en	incorporated company) which has been set-off in 2013 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	pripojene), ki je bila kompenzirana v letu 2013 s strani pripojitvene družbe in za katero mora omenjena družba dati jamstva, ki jih predvideva ministrski odlok z dne 13.decembra 1979.

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

en	If on the other hand, the group payment procedure continues until the end of the year with separate accounts, in accordance with resolution n. 363998 of 26 December 1986, the credit acquired by the incorporating company beginning from January 1 of the year following the incorporation, must be indicated in line VA12 of the return relating to the year in which the credit was used, for the part set-off and therefore to be guaranteed.
sl	Če se pa postopek izplačila skupine nadaljuje do konca leta z ločenim knjigovodstvom v skladu z navedenim Resolucija št. 363998 z dne 26. decembra 1986, pridobljena terjatev pripojitvene družbe od 1.januarja naslednjega leta do leta pripojitve mora biti navedena za kompenzirani del in torej s strani garanta v vrstico VA12 napovedi za leto, ko je bila terjatev uporabljena.

en	It is underlined that boxes regarding options and the revocation thereof corresponding to the States for which the choice was made must be crossed, as distinguished by the ISO code.
sl	Označeni morajo biti kvadratki, ki zadevajo opcije in preklice, ki ustrezajo državam, za katere je bila izvedena izbira, označeni s šifro ISO.

en	In particular, par. 11 of art. 16 states that, if the division operation implies the transfer of companies or business complexes, VAT-related obligations and rights concerning the operations performed through the transferred companies or business complexes are assumed by the companies that are the beneficiaries of the transfer.
sl	Predvsem odstavek 11 navedenega 16. člena, ki pravi, da posel odcepitve pomeni prenos podjetij ali podjetniških kompleksov, obveznosti in pravic, ki izhajajo iz uporabe DDV, posli izvedeni preko podjetij ali prenesenih podjetniških kompleksov, prevzamejo družbe, ki koristijo prenos.

en	In this regard, it is pointed out that the indication of the main activity code not previously communicated or communicated incorrectly, together with the alterations to the data to be effected at the offices of the Revenue Agency by the due date for the presentation of the annual return, precludes the imposition of penalties.
sl	Glede tega navedba v napovedi šifra prevladujoče dejavnosti ni bila predhodno posredovana ali je bila narobe posredovana, skupaj s spremembo podatkov, ki se izvede pri uradih Agencije za Prihodke v roku za predložitev letne napovedi prepreči izrek kazni.

en	Art. 20, second paragraph, of the Ministerial Decree of December 24, 1993, which governs trade between the Republic of Italy and the Republic of San Marino, makes provision for, regarding the application of VAT in said State, for an analogous option for national operators who carry out the abovementioned sales to private residents of San Marino.
sl	20. člen, drugi odstavek, zakonskega odloka z dne 24.decembra 1993, ki ureja odnose izmenjave med Republiko Italijo in Republiko San Marino predvideva za uporabo DDV v omenjeni državi podobno opcijo nacionalnih delavcev, ki izvajajo zgoraj omenjene cesije zasebnikom s stalnim bivališčem v San Marinu.

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

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 and 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	For the amount indicated in line VS30 the controlling company is required to advance the guarantees as provided for by article 6 of the Ministerial Decree of 13 December 1979.
sl	Za višino navedeno v vrstic VS30 kontrolna družba mora dati jamstva, ki jih predvideva 6. člen, ministrskega odloka z dne 13. decembra 1979.

en	For more serious violations, the following criminal sanctions are also laid down in Legislative Decree no. 74 of 10 March 2000.
sl	Za večje kršitve so predvidene tudi naslednje kazenske sankcije, določene z zakonodajnim odlokom št. 74 z dne 10. marca 2000.

en	Code 2 - Article 30, paragraph 3, Average rate Code 2 must be indicated by taxpayers who request the refund in accordance with article 30, paragraph 3, letter a).
sl	Šifra 2 - 3. odstavek, 30. člena, povprečna davčna stopnja Šifro 2 navedejo davkoplačevalci, ki zahtevajo povračilo skladno s črko a) 3. odstavka 30. člena.

en	4.1.3 - DECLARANT DIFFERENT FROM THE TAXPAYER (AGENT, OFFICIAL RECEIVERS, HEIR, ETC.)
sl	4.1.3 - PRIJAVITELJ, KI NI ZAVEZANEC (ZASTOPNIK, STEČAJNI UPORAVITELJ, DEDIČ , ITD.)

en	3.1 Taxpayers with unified VAT accounts 3.2 Taxpayers with separate accounts (art. 36)
sl	3.1 Zavezanci s poenotenim knjigovodstvom DDV 3.2 Zavezanci z ločenim knjigovodstvom (36. člen)

en	A fixed installment rate is due on the amount of the following installments equal to 0.33% a month measure introduced by article 5 of decree of 21 May 2009), therefore the second installment will be increased by 0.33%, the third by 0.66% and so on.
sl	Na znesek naslednjih obrokov, ki sledijo prvemu, se plača fiksne obresti za obročno odplačevanje v višini 0,33% mesečno (ukrep uveden v skladu s 5. členom odloka z dne 21. maja 2009), drugi obrok se mora povečati za 0,33%, tretji obrok za 0,66% itd.

en	1.1 Taxpayers autonomously filing
sl	1.1 Subjekti, ki samostojno predložijo

en	If the option is exercised, the application of the tax is due by the purchaser, if he is a subject taxable in the territory of the State, who will have to adopt the so-called reverse charge mechanism (see paragraph 4b).
sl	V primeru izvajanje opcije uporabe davka je v breme cesionarja, če pasivni davčni subjekt na ozemlju države, ki mora sprejeti mehanizem obratnega odbitnega davka (glej odst. 4b).

en	gree and diploma in accountancy;
sl	z enakovredno diplomo, ali z diplomo iz računovodstva;

en	For payments made not more than fifteen days late, the penalty of 30 per cent, in addition to the provision of letter a), paragraph 1, article 13 of Legislative Decree no. 472 of 18 December 1997, is further reduced to one fifteenth for each day beyond the due date.
sl	Pri plačilu z zamudo, ki ne presega 15 dni, se kazen v višini 30 odstotkov, poleg določb iz točke a), 1. odstavka, 13. člena uredbe z zakonsko močjo št. 472 z dne 18. decembra 1997, dodatno zniža na znesek, ki je enak eni petnajstini za vsak dan zamude.

en	False declaration: return in which the amount of tax indicated is less than that which is due, or in which the deductible or reimbursable amounts are higher than those claimable (e.g. taxes incorrectly deducted, taxes related to specific taxable operations which have not been declared and previously not documented and/or not registered, etc.).
sl	Netočna napoved: napoved, v kateri je naveden davek nižji od dolgovanega ali je odbitni ali povračilni presežek večji od pripadajočega (npr. odbiti davek, davek za posebne obdavčljive posle, ki ni bil prijavljen in predhodno ni bil dokumentiran in/ali ni bil registriran itd.)

en	Reported below are the instructions to fill in and file the return in relation to the different ways in which the non resident taxpayer may have operated in the territory of the State during the tax year in question.
sl	V nadaljevanju so podana navodila za izpolnjevanje in predložitev napovedi na različne načine s katerimi je subjekt nerezident lahko deloval na ozemlju države v teku davčnega leta.

en	The line is reserved for VAT taxpayers who intend to request the refund of the VAT credit emerging from the annual return relative to the 2013 tax period.
sl	Vrstica je namenjena zavezancem za DDV, ki želijo zahtevati povračilo davčnega dobropisa, ki izhaja iz letne napovedi za poslovno leto 2013.

en	December 2007 and who despite being in possession of the necessary requirements have not made use of the regime provided for by article 1, paragraphs 96 to 117, of Law no. 244 of 2007.
sl	decembru 2007 in ki kljub izpolnjevanju zahtevanih pogojev niso koristile režima, določenega z odstavki od 96. do 117. odstavkom iz 1. člena zakona št. 244 iz leta 2007.

en	- PART VJ - CALCULATION OF TAX ON CERTAIN TYPES OF OPERATIONS
sl	- PREGLEDNICA VJ - DOLOČANJE DAVKA ZA POSEBNE VRSTE POSLOV

en	Bankruptcy during the 2013 tax period
sl	Stečaj v davčnem obdobju 2013

en	Line VY4, indicate in this line the amount of refund requested.
sl	Vrstica VY4, v to vrstico navedite zahtevani znesek za povračilo.

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

en	This option may be exercised exclusively by taxpayers who make monthly periodic payments and who may refer, for the purposes of the calculation of the difference in tax payable compared with the previous month, to tax which became payable in the second preceding month (see circular letter 29 of 10 June 1991).
sl	To opcijo izvajajo predvsem zavezanci, ki izvajajo obdobna plačila z mesečno kadenco, ki se lahko, v namene izračuna razlike med davkom za predhodni mesec, davek zapadel v plačilo v drugem predhodnem mesecu (glej okrožnico št. 29 z dne 10. junija 1991).

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 final paragraph of article 38-bis, who are entitled to priority reimbursement of the refund within three months of the request.
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 z zadnjim odstavkom 38.bis člena, za katere je predvideno prednostno izplačilo povračil v roku treh mesecev od prejema zahteve.

en	The information indicated in the return must be set out in the same manner and with the same criteria envisaged for the sale of used goods in respect of which the analytical method is used for the margin.
sl	Podatki, ki se navedejo v napoved morajo biti vneseni na isti način in po istih kriterijih, ki jih predvidevajo cesije rabljenih sredstev, za katere se uporablja analitska metoda marže.

en	SECTION 2 - Total of purchases and imports, total tax, intra-community purchases, imports and purchases from San Marino
sl	RAZDELEK 2 - Skupaj nabave in uvozi, skupaj davek, nabave med državami Skupnosti, uvozi in nabave iz San Marina

en	The obligation to make the payment of VAT on account annually by 27 December, was introduced by article 6, paragraphs from 2 to 5 quater, of the Law of 29 December 1990, no. 405, and subsequent modifications (cp. in this regard Circular Letters no. 52 of 03 December 1991, no. 73 of 10 December 1992 and no. 40 of 11 December 1993, resolution no. 157 of 23 December 2004).
sl	Obveznost plačila akontacije DDV, ki se izvaja letno do 27. decembra je bila uvedena na podlagi 6.člena, odstavki od 2 do 5-quarter zakona št. 405 z dne 29. decembra 1990 in naslednjimi spremembami (glede okrožnica št. 52 z dne 03. decembra 1991, št. 73 z dne 10. decembra 1992 in št. 40 z dne 11. decembra 1993, resolucijo št. 157 z dne 23. decembra 2004).

en	On the other hand, commencing from the 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	• In the case of codes 3 and 4, the starting date of the selection procedure and the date of nomination of the abovementioned agents must be specified.
sl	• v primerih, ko mora biti pri šifri 3 in 4 naveden datum začetka postopka prisilne poravnave in datum imenovanja omenjenih subjektov.

en	TAX RELIEF REGIME PROVIDED FOR IN TERMS OF ARTICLES 13 OF LAW no. 388 OF 23 DECEMBER 2000.
sl	DAVČNI REŽIMI Z OLAJŠAVAMI, KI JIH PREDVIDEVAJO ČLENI 13 ZAKONA ŠT. 388 Z DNE 23. DECEMBRA 2000

en	Line VA10 reserved for taxpayers who have legitimately benefited during the tax period, for VAT purposes, from tax concessions provided for by special enactments issued in the wake of natural disasters or other exceptional events.
sl	Vrstica VA10 je namenjena subjektom, ki glede na to, da so upravičeni, so v davčnem obdobju za DDV uveljavljali davčne ugodnosti, ki jih predvidevajo posebna določila zakonskih predpisov izdanih po naravnih katastrofah ali drugih izrednih dogodkov.

en	In field 3 show the amount for imports, and in field 4 the tax on taxable operations even if this is not deductible in accordance with article 19-bis1 or other provisions.
sl	V polje 3 se vnesejo zneski uvozov, v polje 4 davek obavčljivih poslov, četudi niso odbitni v skladu z 19-bis1 členom ali drugih določil.

en	Administrative penalties The penalties indicated below are laid down by Legislative Decree no. 471 of 18 December
sl	Upravne kazni Navedene kazni predvideva zakonodadajni odlok št. 471 z dne 18. decembra 1997.

en	For the purposes of highlighting which method has been adopted for the calculation of the ceiling during 2013, the taxpayer must cross box 2 of line VC14, in the case of calculation relating to the previous year (calendar method), or box 3 if the calculation is made in relation to the preceding twelve months (monthly method).
sl	V namene poudarjanja sprejete metode za določanje plafona v teku leta 2013 mora zavezanec označiti kvadratek 2, vrstice VC14, ki zadeva primer izračuna, ki se nanaša na predhodno leto (koledarska metoda), ali kvadratek 3 v primeru izračuna, ki se nanaša na dvanajst predhodnih mesecev (mesečna metoda).

en	Line VJ9 indicate intra-community purchases of goods including those of industrial gold and pure silver, scrap and other salvage material.
sl	V vrstico VJ9 navedite nakupe proizvodov v Skupnosti vključno z industrijskim zlatom, čistim srebrom, železnino in drugim odpadnim materialom.

en	Article 19 establishes that the right to deduction must be exercised with reference to the conditions of deductibility existing at the time that the right arose and the amount of the deduction remains tied to that moment, regardless of the conditions existing at the time that the right is exercised.
sl	19. člen predvideva, da se pravica do odbitka izvaja nanašajoč se na pogoje za odbitek, ki obstajajo v trenutku nastanka in višina odbitka ostane fiksirana v tem trenutku ne glede na obstoječe pogoje v trenutku, ko se izvaja pravica do odbitka.

en	Code 1 - Article 30, paragraph 2, discontinuation of business Code 1 must be indicated by taxpayers who discontinued their business in 2013.
sl	Šifra 1 - 2. odstavek, 30. člena, prenehanje dejavnosti Šifro 1 navedejo davkoplačevalci, ki so v letu 2013 prenehali z dejavnostjo.

en	The total amount of purchases of goods coming from San Marino must be indicated also in VF25, field 6.
sl	Višina nakupov sredstev, ki izhajajo iz San Marina, mora biti navedena tudi v vrstici VF25, polje 6.

en	• legislation;
sl	• zakonodajo in predpise;

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 vsto

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 neodbitega davka.

en	The lines are reserved for taxpayers who, having carried out operations with end consumers, have filled in fields 3 and 4 of line VT1 for the apportionment of these amounts in correspondence to the autonomous regions and provinces where the place or places of business are situated.
sl	Vrstice so namenjene zavezancem, ki so opravili posle za končne kupce in so izpolnili polji 3 in 4 vrstice VT1 za razdelitev teh zneskov glede na pokrajine in samostojne dežele, kjer se nahajajo kraji, kjer so bile opravljene dejavnosti.

en	SECTION 4 - Other operations
sl	RAZDELEK 4 - Drugi posli

en	The box in field 6 - certification of companies and operating bodies must be crossed in order to indicate their operational status when requesting the refund.
sl	Kvadratek v polju 6 - potrditev družb in poslujočih subjektov mora biti označena, če podjetje v trenutku podajanja zahteve za povračilo posluje.

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");
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");

en	Detailed information on the Entratel service a) Authorisation to use the service
sl	Posebne informacije v zvezi z elektronskimi storitvami Entratel a) Vklop storitev

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

en	The second provision is contained in paragraph 5-bis of art. 19,wherein it is established that the limit to the right of deduction is not effective for subjects other than those referred to in letter d) mentioned above.
sl	Drugo določilo vsebuje odstavek 5-bis, 19. člena, kjer je določeno da omejitve na pravico do odbitka ne delujejo za druge subjekte v skladu z zgoraj navedeno črko d).

en	In the particular case of a taxpayer adopting, even if in different periods of the year, different tax systems (e.g. a normal VAT system and a special system for agriculture), it is necessary to fill in several forms to distinctly indicate the operations concerning each system (see also the instructions in sub-part VF).
sl	V posebnem primeru, če je zavezanec uporabljal, četudi v različnih obdobjih v teku leta, zaradi posebnih določil, različne davčne režime (npr. v navadnem režimu DDV in posebnem režimu za kmetijstvo) je potrebno izpolniti več obrazcev, da se ločeno navedejo posli za vsak režim (glej tudi navodila v podobrazcu VF).

en	In the event of termination of control during the year, in place of the signature at the foot of the front cover of the form, the controlling body or company must place its signature at the foot of part VK, in order to certify only the data relating to the period of control.
sl	V primeru, da kontrola preneha v teku leta se namesto podpisa na dnu prve strani obrazca, se morata ustanova ali kontrolna družba podpisati na dnu preglednice VK, da se potrdijo samo podatki za kontrolno obdobje.

en	In the case of completion of several forms, these must be numbered in progressive order, filling in the relevant field at the right top of the page.
sl	V primeru izpolnjevanja več obrazcev morajo biti le-ti zaporedno oštevilčeni in morajo biti izpolnjena ustrezna polja na vrhu, desno.

en	• in the case referred to in code 7, the details of one of the heirs must be specified, with the indication of the date of death of the taxpayer;
sl	• v primeru, kot je podan pri šifri 7, je potrebno navesti podatke enega izmed dedičev, in označiti ustrezno polje z datumom smrti davčnega zavezanca;

en	This amount must instead be indicated exclusively in line VA14, field 2.
sl	Ta znesek mora biti naveden izključno v vrstici VA14, polje 2.

en	If the number of persons taking part in the group payment is greater than the number of lines provided in section 1, lines VS20, VS21 and VS22 must be completed only on form 01.
sl	V primeru, da število subjektov, udeleženih pri plačilu skupine je večje od števila vrstic predvidenih v razdelku 1, vrstice VS20, VS21, VS22 se izpolnijo samo v obrazcu št. 01.

en	Article 27, paragraph 3, of Decree Law no. 98 of 2011 has introduced, starting from 1 January 2012, a simplified accounting regime reserved for individuals who:
sl	3. odstavek 27. člena zakonskega odloka št. 98 iz leta 2011 uvaja 1. januarjem 2012 računovodski režim z olajšavami za fizične osebe, ki:

en	In the case of transfer of the benefit of use of the ceiling, for example business leasing or sale of business, columns 1 and 2 must be completed by the transferee company starting from the date of use of the ceiling received; - column 3: business turnover, subdivided by month, relating to the 2013 tax year.
sl	V primeru prenosa koristi pri uporabi zgornje meje, npr. najem podjetja ali odprodaje družbe, mora stolpca 1 in 2 izpolniti družba v pristopu, in sicer od datuma uporabe prejete zgornje meje; - stolpec 3: poslovni promet, razdeljen za vsak mesec za davčno leto 2013.

en	Further, the refund is due not only for the purchase and import of depreciable goods, but also for the purchase of same in the execution of procurement contracts or leasing agreements (see circular letter no. 2/1990 and resolution no. 392/2007).
sl	Poudarjamo, da se povračilo uveljavi ne le za nakupe in uvoze odpisnih dobrin, temveč tudi za pridobitev le-teh pri izvajanju zakupnih pogodb (primerjaj okrožnico št. 2/1990 in sklep št. 392/2007).

en	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 which have led to the collection of payments subject to deduction at source (withholding tax) (article 1, paragraph 2, letters a) and b) of the Ministerial Decree of 12 November 1998).
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 pomenili prejemanje nadomestil, ki so podvržene odbitku ob izvoru (1. člen, 2. odst., črka a) in b) ministrskega odloka z dne 12.novembra 1998).

en	The deduction or reimbursement of theoretical VAT in fact represents a system for the recovery of VAT paid in advance by persons referred to in art. 34, who are not permitted to make purchases without applying the tax through a letter of intent, in relation to the non-taxable operations carried out.
sl	Teoretični odbitek ali povračilo DDV predstavlja dejansko sistem za povrnitev plačanega vhodnega DDV s strani subjektov, v skladu s 34. členom za katere ni dovoljen nakup brez apliciranja davka na podlagi pisma o nameri za opravljene neobdavčene posle.

en	Taxpayers whose bookkeeping is done by third parties - Art. 1, paragraph 3, Presidential Decree no. 100 of 1998
sl	Zavezanci, katerim vodijo knjigovodstvo tretje osebe - 1. člen, 3. odst., odlok predsednika republike št. 100 z 1998

en	With regard to the accounting regime, the aforementioned circular letter no. 6 of 2005 specifies that in the case of the combined conduct of agricultural activity subject to the special regime as per article 34 and supply of services subject to the flat-rate deduction regime as provided for by article 34-bis, an obligation exists to adopt separate accounting methods in accordance with article 36.
sl	Kar zadeva knjigovodski režim, navedena okrožnica št. 6 iz leta 2005 je poudarjala, da v primeru skupnega izvajanja kmetijske dejavnosti, ki je podvržena posebnemu režimu v skladu s 34. členom in dejavnost dobave storitev, ki je podvržena režimu pavšalnega odbitka, ki ga predvideva 34-bis člen, obstaja obveznost, da se sprejme ločeno knjigovodstvo v skladu s 36. členom.

en	Line VA5 must be completed by taxpayers who during the fiscal year have made carried out purchases and imports of terminal devices for public terrestrial mobile radiocommunications services (so-called cellular phones) and related operator service charges, for which the amount paid has been deducted at a rate of more than 50%.
sl	Vrstico VA5 izpolnijo subjekti, ki so v davčnem letu opravili nakupe in uvažali terminalne naprave za radiomobilno javno zemeljsko telekomunikacijsko storitev (prenosni telefoni) in storitve upravljanja za katere je bil odbiti davek nad 50%.

en	It is pointed out that in the Appendix, in the section on "Agriculture", a special summary form has been added to guide the various types of agricultural producers (exempt or not) in completion of the VAT return.
sl	V Dodatku pri postavki "Kmetijstvo" je bila pripravljena sintezna razpredelnica za vodenje raznih vrst kmetijskih proizvajalcev (oproščenih in ne) pri izpolnjevanju napovedi DDV.

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

en	The ways of using the amount indicated in this line must be specified in part VX.
sl	Načini uporabe zneska, navedenega v tej vrstici, morajo biti navedeni v razpredelnici VX.

en	Field 5 indicate the total amount of operations carried out outside Italy which, if they had been carried out in Italy, would give the right to deduction as provided for by article 19, paragraph 3, letter b), excluding operations for which an invoice has been issued in accordance with article 21, paragraph 6-bis.
sl	Polje 5 navedite znesek transakcij, izvedenih izven Italije, ki bi v primeru, če bi bile izvedene v Italiji, bile upravičene do odbitka v skladu s črko b) iz 3. odstavka 19. člena, z izjemo dejavnosti, za katere je bil izdan račun na podlagi 6-bis.

en	This amount is given by the difference between the amounts indicated in lines VL8 and VL9.
sl	Ta znesek je dan iz razlike med tistimi, ki so navedeni v vrsticah VL8 in VL9.

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

en	This form must indicate all of the operations relating to management of the fund, including those which were carried out during the fraction of the year preceding the moment that the substitution came into effect.
sl	V tem obrazcu se navedejo vsi posli, ki se nanašajo na poslovanje sklada vključno s tistimi, ki se izvajajo v tistem delu leta pred uveljavljanjem zamenjave.

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

en	Line 2, adjustment for depreciable goods in relation to a different use taking place during the year in which they enter into operation, or the 4 years that follow; the adjustment is calculated with reference to as many fifths of the tax as are required to complete the five year period.
sl	Vrstica 2, popravek za sredstva, ki se amortizirajo glede na drugačno uporabo, ki se izkaže v letu njihovega delovanja ali v 4 naslednjih letih; popravek se izračuna s sklicevanjem na toliko petin davka kolikor je manjkajočih let do dopolnitve dobe petih let.

en	TAXPAYERS WHO USE THE CONSIDERATIONS REGISTER - DETERMINATION OF THE TAXABLE AMOUNTS
sl	ZAVEZANCI, KI UPORABLJAJO REGISTER PLAČIL - DOLOČANJE OBDAVČITVE

en	The return concerning non resident taxpayers who operated in Italy through a stable organization must be filed as part of the UNICO form (Personal Income Tax Return) (provided that the tax period coincides with the calendar year) and by filling in the relevant front cover on the basis of the instructions provided to complete this form.
sl	Napoved subjekta nerezidenta , ki je deloval v Italiji preko stabilne organizacije mora predložiti v obrazcu Unico (če davčno leto sovpada s koledarskim letom) in z izpolnjevanjem prve strani na podlagi navodil za izpolnjevanje takšnega obrazca.

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 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 napoved, 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	It is pointed out that dummy companies for the year to which the return refers and for the two previous years that have indicated code 4 in line VA15 may not divide the amount specified in this line in the following lines.
sl	Opozoriti je treba, da navidezne družbe za leto iz te davčne napovedi in za predhodni dve leti, ki so navedle šifro 4 v vrstici VA15, ne morejo v naslednjih vrsticah razdeliti zneska, navedenega v tej vrstici.

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

en	The subject carrying out the accounting audit must also indicate his/her own tax code.
sl	Subjekt, ki izvede računovodsko kontrolo mora poleg tega navesti svojo davčno številko.

en	• used in horizontal offsetting, as provided for by article 17 of Legislative Decree no. 241
sl	• uporabljeno v horizontalni kompenazciji v skladu s 17. členom zakonskega odloka št.

en	assistance and pension funds and such like,
sl	vanje, pomoč, pokojnine in podobni , ki niso

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

en	A similar cumulative indication must be made where the taxpayer does not intend to carry out a set off between the results of the monthly payments and the quarterly ones coinciding with the third month of every quarter.
sl	Enaka kumulativna navedba mora biti izvedena v primeru, da se namerava izvesti kompenzacija med podatki mesečnih izplačil in trimesečnih izplačil,ki sovpadajo v tretjem mesecu vsakega trimesečja.

en	to the various rates, subdividing 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	davčnim stopnja tako, da se razdeli 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	Use of non-existent credits to set off amounts owed
sl	Uporaba neobstoječih dobropisov v smislu kompenzacije za plačilo dolgovanih zneskov

en	The amount of admissible deductible tax calculated according to ordinary criteria or according to special regimes for which line VF30 must be completed by crossing boxes 1, 2, 4, 5, 6 or 7 must be indicated in line VF57 (see instructions).
sl	Odbitni davek, ki se določi glede na običajne kriterije ali na podlagi posebnega režima za katerega je predvideno izpolnjevanje vrstice VF30 z označevanjem kvadratkov 1, 2, 4, 5, 6 ali 7 se navede v vrstici VF57 (glej navodila).

en	Furthermore, the same invoice must also be recorded in the purchases record book as per article 25 in order to apply the tax deduction.
sl	Ista faktura mora biti zavedena v register nakupov v skladu s 25. členom v namene davčnega odbitka.

en	Total of the considerations at 21% Taxable = 1,000.00 x 100 =
sl	Skupaj plačila po 21% Davčna osnova = 1.000,00 x 100 = » 826,44

en	The assignor shall file his or her return with reference to the operations performed in the year 2013 concerning non transferred businesses.
sl	Subjekt prosilec mora predložiti svojo napoved izključno tako, da se nanaša na izvedene posle v letu 2013, ki zadevajo neprenesene dejavnosti.

en	For taxpayers operating in the field of telecommunications, identified by Decree no. 366 of 24 October 2000, and those that supply water, gas and electricity or provide solid urban waste collection and disposal services, etc., identified by Decree no. 370 of 24 October 2000, article 1, paragraph 471, of Law no. 311 of 27 December 2004, a specific method for calculating the payment on account has been introduced.
sl	Za subjekte, ki delujejo na področju telekomunikacij na podlagi odloka št. 366 z dne 24. oktobra 2000 in za tiste, ki dobavljajo vodo, plin, električno energijo, zbirajo in uničujejo trde mestne odpadke na podlagi odloka št. 370 z dne 24. oktobra 2000, 1. člen, 471. odstavek zakona št. 311 z dne 27. decembra 2004, je vpeljal posebno metodo določanja akontacije.

en	Incorporation of a company participating in the group VAT payment by a company external to the group
sl	Pripojitev družbe, ki je udeležena pri izplačilu DDV skupine s strani družbe zunaj skupine

en	ting from the 2013 tax year the column must be completed indicating the monthly
sl	davčnega leta 2013 naprej je treba stolpec izpolniti z navedbo količine mesečnih tran

en	Code 10 - Refund of lesser credit surplus not transferable to VAT group Code 10 must be used to request the refund, in accordance with article 30, fourth paragraph (lesser deductible surplus of the three-year period), of the amount indicated in line VL10 of the VAT/2014 return.
sl	Šifra 10 - Povrnitev manjšega presežka terjatve, ki se ne prenese na skupino Ddv Šifro 10 je treba uporabiti pri zahtevku za povračilo, v skladu s četrtim odstavkom 30. člena (manjši odbitni presežek v triletnem obdobju), zneska, navedenega v vrstici VL10 davčne napovedi DDV/2014.

en	The box in field 7 must be crossed in order to indicate this condition, while field 8 must indicate the reimbursable amount without guarantees.
sl	Kvadratek v polju 7 mora biti označen, če gre za tovrstno stanje, v polju 8 pa je potrebno navesti znesek, ki se izplača brez garancije.

en	• in the case referred to in code 8 indicate also the date of appointment;
sl	• v primeru, kot je podan pri šifri 8, je potrebno navesti tudi datum imenovanja;

en	Taxpayers who intend to bring their return into line with the parameters for the 2013 tax year must pay the greater amount of tax due by the final date for the submission of the 2014 income tax return (2013 tax period), using Form F24 and tax code 6493.
sl	Zavezanci, ki se nameravajo prilagoditi podatkom parametrov za davčno leto 2013 morajo plačati večji davek, ki ga dolgujejo v roku za predložitev davčne napovedi za leto 2014 (davčno leto 2013) tako, da uporabijo obrazec F24 in številko dajatve 6493.

en	The aforementioned penalty of 30 per cent is reduced to one third (10 per cent) of the sums owed are paid within 30 days of receipt of the notification of the result of the automatic settlement carried out in accordance with article 54-bis of Presidential Decree no. 633 of 26 October 1972 (article 2 of Legislative Decree no. 462 of 18 December 1997).
sl	Navedena kazen v višini 30 odstotkov se zmanjša na eno tretjino (10 odstotkov) v primeru, da se dolgovani zneski plačajo v roku 30 dni po prejemu obvestila o rezultatu samodejnega poplačila, izvedenega v skladu s 54.bis členom OPR št. 633 z dne 26. oktobra 1972 (2. člen uredbe z zakonsko močjo št. 462 z dne 18. decembra 1997)

en	In terms of article 19, paragraph 1, second period, the right to the deduction arises when the moment the tax becomes payable and at the latest it can be exercised in the return relative to the second year following on from the year in which the right arose and on the conditions that existed at the time the right arose (cp. circular no. 328/E of 24 December 1997).
sl	V skladu z 19. členom, 1. odst., drugo obdobje, pravica do odbitka nastane v trenutku ko davek zapade v plačilo in se lahko izvaja najkasneje z napovedjo, ki zadeva drugo naslednje leto po letu, ko je sama pravica nastala in ob obstoječih pogojih v trenutku njegovega nastanka (okrožnica št. 328/E z dne 24. decembra 1997).

en	fectural registers and in the cooperative's records 5.
sl	register prefekta in v seznam zadrug 5.

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 return to the Revenue Agency, specifying whether the return 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	• prijavitelju izdati, ob prejemu napovedi ali ob prevzemu obveznosti za njeno pripravo, elektronske predložitve podatkov, ki jih vsebuje napoved, Agenciji za Prihodke s tem ,da se pojasni, ali je bila posredovana napoved že izpolnjena ali jo bo pripravil prijavitelj; ta obveznost mora biti datirana in jo mora podpisati posrednik ali družba skupine, čeprav je izdana v nepredpisani obliki.

en	The tax indicated in line VE24 can be different from the total tax presented in the register of invoices issued or the register of considerations.
sl	Davek, naveden v vrstici VE24 je lahko drugačen od vseh davkov, ki izhajajo iz registra izdanih faktur in/ali registra plačil.

en	This part must be completed only in the case of a request for refund of the lesser deductible surplus of the last three years, as provided for by article 30, paragraph 4, which can be carried out only by the controlling company if it has reported, in the two years immediately preceding (2011 and 2012), a group tax surplus, including it in deduction the following year, and
sl	Ta preglednica se izpolni samo v primeru zahtevanega povračila manjšega presežka, ki se odbije v zadnjem triletju, ki ga predvideva 30. člen, 4. odst., ki ga lahko izvede samo kontrolna družba v primeru, da je v dveh takoj predhodnih letih (2011 in 2012) prenesel presežek terjatve skupine , ki se ga odbije v naslednjem letu in

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

en	The VAT return must be included in the form UNICO 2014 (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	Napoved DDV mora biti zajeta v obrazcu UNICO 2014, 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	persons); - measure of 26 March 2001; - Circular Letter no. 1/E of 03 January 2001; - Circular Letter no. 8/E of 26 January 2001 - Circular Letter no. 23/E of 09 March 2001; - Circular Letter no. 59/E of 18 June 2001; - Circular Letter no. 157/E of 23 December 2004.
sl	dejavnost); - odločba 26. marec 2001; - okrožnica št. 1/E z dne 03. januarja 2001; - okrožnica št. 8/E del 26. januarja 2001; - okrožnica št. 23/E del 09. marec 2001; - okrožnica št. 59/E del 18. junija 2001; - okrožnica št. 157/E del 23. decembra 2004.

en	The VAT payable according to the annual VAT return must be paid by 16 March of every year if the relevant amount exceeds euro 10.33 (10.00 euro as a result of the rounding up).
sl	Dolgovani DDV na podlagi letne napovedi je potrebno plačati do 16. marca vsakega leta v primeru, da znesek presega 10,33 evrov (10,00 evrov zaradi zaokrožanja v napovedi).

en	In section 2, line VL8, field 2, "Refunds requested in previous year, included in deduction following denial of the office", has been added.
sl	V oddelku 2, vrstica VL8, je bilo dodano polje 2 z imenom "od tega dobropis, zahtevan za povračilo v prejšnjih letih, ki se izračuna z odbitkom kot posledica zavrnitve s strani urada".

en	Considerations at 4%
sl	4% plačilo

en	4.2.12 - PART VO - COMMUNICATION OF OPTIONS AND REVOCATIONS
sl	4.2.12 - PREGLEDNICA VO - OBVEŠČANJE O OPCIJAH IN PREKLICIH

en	This section must be completed by taxpayers who in their return for the 2012 tax year have indicated an annual credit for which a refund has not been requested.
sl	Razdelek izpolnijo subjekti, ki so v napovedi za davčno leto 2012 navedli letno terjatev za katero se ni zahtevalo izplačilo.

en	The date of the undertaking, together with the personal signature and tax code, must be set out in the aforesaid communications in the section headed: "Undertaking to electronic filing" to appear on the front page of the return;
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 napovedi;

en	Non resident taxpayers operating through a tax representative
sl	Subjekt nerezident, ki je deloval preko davčnega predstavnika

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

en	It is pointed out that the guarantees provided by the individual controlled companies, although presented by the controlling company, must be made out to the territorially competent Office of the Revenue Agency in relation to each controlled company.
sl	Jamstva, ki jih dajo posamezne kontrolne družbe, čeprav jih predložijo kontrolirane družbe morajo biti naslovljene na krajevno pristojno Agencijo za Prihodke (za vsako kontrolirano družbo).

en	Adjustment for variations in the use of non-depreciable goods (paragraph 1) Adjustment for variations in the use of depreciable goods (paragraph 2) Adjustment for changes in the fiscal regime (paragraph 3) Adjustment for variations in the pro-rata (paragraph 4) Variation of the deductibility relative to purchases made in prior years Algebraic sum of lines 1- to 5 (to be indicate to VF56)
sl	Popravek sprememb uporabe sredstev, ki se ne amortizirajo (1. odstavek) Popravek sprememb uporabe sredstev, ki se amortizirajo (2. odstavek) Popravek za spremembe v davčnem režimu (3. odstavek) Proporcionalni popravek sprememb (4. odstavek) Sprememba odbitka za nakupe izvedene v prejšnjih letih Algebrična vsota vrstic od 1 do 5 (ki se vnese v vrstico VF56)

en	Line VF56 total adjustments.
sl	Vrstica VF56 skupno število popravkov.

en	The amount of the adjustment indicated in field 2 should not be included in line VF56.
sl	Znesek popravka naveden v polju 2 ne sme biti zajet v vrstico VF56.

en	As a result of the regulations set out in article 10 of Presidential Decree number 435 of 2001, taxpayers who have adopted the calendar method for the calculation of the ceiling must also complete the individual lines separately for each month, in addition to indicating the total amount.
sl	št. 435 z 2001, tudi zavezanci, ki so sprejeli koledarsko metodo za izračun plafona, morajo izpolniti posamezne vrstice ločeno za mesec poleg navedbe vseh podatkov.

en	Special tax credits or those received from savings management companies, used for the purposes of the annual return, must instead be carried forward to lines VL34 and VL35.
sl	Posebni davčni dobropisi ter tiste, prejete s strani družbe za upravljanje, uporabljeni namesto letne napovedi, morajo biti vneseni v vrstice VL34 in VL35.

en	The VAT return form features a modular structure and is made up of: - The front cover consists of two sides which must be used exclusively if the VAT re
sl	Obrazec za napoved DDV ima modularno strukturo in sestoji iz: - naslovna stran sestavljena iz dveh strani, ki se uporablja samo, če je bila napoved

en	Line VA11 must be completed exclusively by taxpayers whose business turnover for the tax year 2012 was in line with the results of the parameters.
sl	Vrstico VA11 izpolnijo izključno zavezanci, ki so za davčno leto 2012 prilagodili poslovni promet podatkom parametrov.

en	The line must indicate the total amount of payments for the tax owed on the first domestic sale of vehicles previously considered intra-community purchases using the designated tax codes introduced under Resolution no. 337 of 21 November 2007.
sl	V vrstici mora biti naveden celoten znesek plačil dolgovanega davka za prvo interno cesijo vozil, ki so bila predhodno predmet nakupa v Skupnosti izvedeni z uporabo ustreznih davčnih številk določenih v skladu s sklepom št. 337 z dne 21. novembra 2007.

en	This section should be completed by non-resident persons only.
sl	Kvadratek morajo izpolniti samo subjekti nerezidenti.

en	The user is immediately given the first part of the PIN code and subsequently receives, at the domicile in the Agency's records, both the password and the second part of the PIN code which are required, respectively, to access the eService and ensure system security.
sl	Oseba takoj prejme prvi del kode PIN, kasneje po pošti na naslov, ki je znan Agenciji, tako geslo kot tudi drugi del kode PIN, ki se uporabita za dostop do spletnih storitev in zagotovitev varnosti sistema.

en	The articles of association and memorandum of associations of both categories of subjects must contain the paragraphs required to guarantee the absence of profitmaking and to ensure compliance with the other principles prescribed by article 18, 18-bis and 18ter of Law no. 289 of 2002 as amended by Decree Law no. 74 of 2004.
sl	Statut in ustanovni akt obeh kategorij subjektov morajo vsebovati klavzule, ki so potrebne za zagotavljanje, da niso pridobitne ter spoštovanje drugih načel, ki so navedena v 18., 18-bis in 18-ter členu zakona št. 289 z 2002, spremenjenega z zakonskim odlokom št. 74 z 2004.

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

en	It is pointed out that the line cannot be completed by companies that have participated in group VAT payment as provided for by article 73 for the entire tax year.
sl	Opozoriti je treba, da vrstice ne morejo izpolniti subjekti, ki so sodelovali pri izplačilu DDV za skupino za celotno davčno leto v skladu s 73. členom.

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:
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:

en	This may be necessary with regard to circumstances which arise subsequent to the publication of this return form, for example following clarifications provided by the Revenue Agency in relation to questions from taxpayers and referring to specific issues.
sl	Ta zahteva se lahko pojavi z nanašanjem na obravnavane primere določene po objavi napovedi v tem obrazcu npr. po pojasnilih podanih Agenciji za Prihodke glede vprašanj postavljenih s strani zavezancev, ki se nanašajo na posebno problematiko.

en	In these lines, purchases and imports of gold, pure silver, scrap and other salvage material to which the reverse-charge mechanism has been applied must also be included (see Appendix under "Transactions relative to gold and silver" and "scrap").
sl	V vrsticah morajo biti zajeti tudi nakupi in uvozi zlata, čistega srebra, razbitin in drugega odpadnega materiala za katerega se uporablja mehanizem obratnega davčnega bremena (glej Dodatek "posli z zlatom in srebrom" in "razbitine").

en	3.4.1 - GENERAL INFORMATION
sl	3.4.1 - SPLOŠNA OPOZORILA

en	Fields 3 and 5 divide up the amount indicated in field 1 respectively between the operations carried out regarding end consumers and those carried out regarding subjects with VAT registration numbers.
sl	V polju 3 in 5 se razdeli znesek tako, da se v polje 1 naveden znesek in sicer med posli izvedenimi za končne uporabnike in tistimi, izvedenimi za zavezance z identifikacijsko številko za DDV.

en	• indicate in field 5 the total amount of purchases of goods from San Marino for which a VAT invoice was issued by the San Marino seller.
sl	• v polje 5 navedite zneske nabav sredstev, ki izhajajo iz San Marina za katere je bila izdana faktura z bremenitvijo za davek s strani cedenta iz San Marina.

en	Fields 5 and 6 must include particular types of operations which, as provided for by art. 19, paragraph 3, give the right to deduction, despite not being subject to the obligation of invoicing, registration, declaration, and which must be taken into account for the purposes of the calculation of the prorata of deductibility.
sl	V polje 5 in 6 se navedejo posebne vrste poslov, ki v skladu z 19. členom, 3. odst. dajo pravico do odbitka, čeprav niso podvržena obveznosti fakturiranja, registrianja, napovedi in katere se upošteva v obračunu sorazmernosti odbitka davka.

en	Those subjects who have discontinued their business are required, pursuant to art. 35, paragraph 4, to file their last annual statement in the year following the year of discontinuation of business, within the normal terms.
sl	Subjekti, ki so prenehali z dejavnostjo, morajo v skladu s 35. členom, 4. odstavek, predložiti zadnjo letno napoved v letu, ki sledi tistemu letu, ko je prenehala dejavnost, do običajnega roka.

en	In field 2, the total amount of the VAT adjustment already deducted, pursuant to article 19bis2 relating to the amended tax regime, must be indicated.
sl	V polje 2 se navede skupna višina popravka že odbitega DDV v skladu s 19-bis2 členom v zvezi s spremenjenim davčnim režimom.

en	For the purposes of calculating the average rate referred to in the aforesaid letter a), the abovementioned transactions must be considered as zero-rated.
sl	V namene obračuna srednje davčne stopnje v skladu s citirano črko a), navedeni posli se štejejo, da imajo davčno stopnjo nula.

en	It is pointed out that the line must indicated both purchases for which VAT obligations have been fulfilled through the issue of a self-invoice and purchases for which they have been fulfilled through the integration of the document issued by the non-resident subject.
sl	V vrstici morajo biti navedeni tako nakupi za katere je izpolnjevanje obveznosti Ddv bilo izvedeno na podlagi samofakturiranja kot tudi za nakupe za katere je bila izvedena z integriranjem izdanega dokumenta s strani subjekta nerezidenta.

en	If the declaration refers to the year in which bankruptcy proceedings or the selection procedure started, the relevant box art. 74-bis must be crossed.
sl	Če je napoved za leto v katerem je bil uveden stečajni postopek ali prisilna poravnava se označi kvadratek 74-bis člen.

en	For the filing of the statement by taxpayers belonging to special categories (official receivers, the taxpayer's heirs, parent companies, beneficiary companies in case of division etc.), please refer to paragraphs 2.3 and 3.3.
sl	Za predložitev napovedi s strani posebnih kategorij prijaviteljev (stečajni upravitelji, dediči zavezanca, družb pripojiteljic, družb koristnic v primeru odcepitve, itd.) glej naslednje odstavke 2.3 in

en	It is pointed out that for companies and bodies considered dummy companies the input VAT resulting from the annual return may not be used as set off in Form F24 (cases indicated with codes 1, 2 and 3).
sl	Opozoriti je treba, da se za podjetja in organizacije, ki se štejejo za navidezne, dobropis DDV, ki izhaja iz letne napovedi, ne more uporabiti za kompenzacijo z obrazcem F24 (možnosti pod šiframi 1, 2 in 3).

en	rights or season tickets, as an alternative to access rights issued by means of a suitable tax meter
sl	pa ali abonmaja, alternativna možnost pravice dostopa izdane preko ustreznih davčnih merilcev ali

en	Completion of part VH by taxpayers who have made use of special tax credits or VAT credits transferred by savings management companies
sl	Izpolnjevanje preglednice VH s strani zavezancev, ki so uporabljali posebne davčne dobropise ali terjatve DDV, ki so jih odstopile družbe za upravljanje.

en	If the violation emerges during the automatic check carried out in accordance with article 54-bis of Presidential Decree no. 633 of 26 October 1972, a penalty of 30% is applied (Circular Letter no. 18 of 10 May 2011).
sl	Če se kršitev odkrije pri avtomatskem nadzoru, izvedenem v skladu s 54.bis členom OPR št. 633 z dne 26. oktobra 1972, se uporabi kazen v višini 30 % (okrožnica št. 18 z dne 10. maja 2011)

en	EXPORTS AND OTHER NON-TAXABLE TRANSACTIONS
sl	IZVOZI IN DRUGI NEOBDAVČENI POSLI

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

en	Therefore, these companies shall fill in a front cover, a form containing the data concerning their own activity and as many sheets as the funds they manage.
sl	Te družbe morajo izpolniti po navodilih tega odstavka, naslovno stran, obrazec, ki vsebuje podatke dejavnosti ter toliko obrazcev, kolikor je skladov, ki jih te družbe upravljajo.

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

en	4.3.5 - PART VZ - DEDUCTIBLE GROUP SURPLUSES RELATIVE TO PREVIOUS YEARS
sl	4.3.5 - PREGLEDNICA VZ - ODBITNI PRESEŽKI SKUINE ZA PREDHODNA LETA

en	In the same way, the transfers relative to pure silver fall within the computation of the average rate for the purposes of the refund referred to in art. 30, paragraph three, letter a).
sl	Na enak način cesije čistega srebra spadajo v obračun povprečja davčne stopnje za povračilo v skladu s 30. členom, tretji odst., črka a).

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

en	SECTION 1 - Periodic summary payments for all activities carried out or credits and debts transferred from controlling or controlled companies
sl	RAZDELEK 1 - Obdobna izplačila za vse dejavnosti ali terjatve in obveznosti preneseni iz kontrolne družbe na kontrolirano družbo

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

en	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 for by article 34, all the activities carried out by the independent farmer and aimed at
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 34. člen, vse dejavnosti, ki jih izvaja kmetijski podjetnik in so namenjene

en	For the appropriate declaration (Form IVA 74 bis), to be presented by the official receivers or court-appointed liquidators, see the instructions contained in the relevant form, as well as paragraph 2.3;
sl	Za ustrezno napoved (Obrazec DDV 74 bis), ki ga predložijo stečajni upravitelji ali likvidacijski upravitelji glej navodila obrazca ter odstavek 2.3;

en	Line VK26 indicate the total amount of any special tax credits used for the whole of 2013, including that used for annual adjustment, by the company if it belongs to certain categories of taxpayers.
sl	Vrstica VK26 navede se skupni znesek posebnih davčnih terjatev, ki so bile morebiti uporabljene skozi celo leto 2013, vključno s tistim, ki ga je družba uporabljala za letno poravnavo, če je pripadala določeni kategoriji zavezancev.

en	1.2 Layout of the form 1.3 Methods and terms for
sl	1.2 Struktura obrazcev 1.3 Način in rok za predložitev

en	For further information regarding the special regime applicable to the aforesaid sector, please refer to Ministerial Circular no. 328/E dated 24 December 1997 and the regulations approved by Ministerial Decree no. 340 dated 30 July 1999 (published in Official Gazette no. 231 of the 01 October 1999).
sl	Za nadaljnja pojasnila glede posebnega režima, ki se uporablja za omenjeni sektor glej ministrsko okrožnico št. 328/E z dne 24. decembra 1997 in pravilnik odobren z minisktrskim odlokom z dne 30. julija 1999 št. 340 (objavljeno v Uradnem Listu št. 231 z dne 01. oktobra 1999).

en	With reference to criminal sanctions, a return is not considered unsubmitted if it is presented within 90 days of the deadline, or if it is unsigned, or if it is written out on a form which does not conform to the prescribed model
sl	V kazenske namene se ne šteje, da gre za opustitev napovedi, če je predložena v 90 dneh od roka ali ni bila podpisana ali izdelana na enem od predpisanih obrazcev

en	Line VA12 must indicate: - the year to which the credit deriving from the group refers; - the amount of such credit which has been set-off in 2013 and for which the guarantees
sl	V vrstici VA12 se navedejo: - leto na katero se nanaša terjatev ki izhaja iz skupine; - znesek te terjatve je bil kompenziran v letu 2013 in za katerega morajo biti dane garan

en	As a general rule, therefore, the return must consist of only one form with the data concerning the entire tax year, following the instructions reported in paragraphs 3.1 and 3.2.
sl	Zato sestoji iz enega obrazca s podatki za celo davčno leto na načine, ki so prikazani v odstavkih 3.1. in 3.2.

en	It must be noted that in relation to companies or groups of companies whose consolidated financial statements reflect a total equity in excess of 258,228,449.54 Euro, the guarantee can be given for all the subsidiary companies indicated in the latest presented consolidated financial statements, for the credit excesses set off by the companies, by the direct assumption by the parent or controlling company of the obligation to pay back to the Financial Administration the sum to be refunded (Circular Letter no. 164 of 22 June 1998).
sl	Za družbe ali skupine družb, katerih konsolidirana bilanca izraža lastni kapital, ki je večji od 258.228.449,54 evrov, je jamstvo lahko dano za vse kontrolirane družbe, ki izhajajo iz zadnje predložene konsolidirane bilance z direktnim sprejemom obveznosti s strani družbe holding ali kontrolne družbe, da se Finančni Upravi vrne zajamčena vsota (Okrožnica št. 164 z dne 22. junija 1998).

en	Those, however, filed more than ninety days late are considered omitted but in any case impose the collection of the resulting tax owed.
sl	Tiste pa, ki so predložene z zamudo, ki presegajo devetdeset dni se štejejo za opuščene, vendar pa pomenijo naslov za izterjavo davka, za katerega se izkaže, da ni bil poravnan.

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

en	For the associations mentioned, relative to the activity of tax assistance provided for their members, the abovementioned eighth paragraph of article 78 has laid down, in particular, that VAT must be calculated on a flat-rate basis, reducing the tax relative to taxable operations by a third of its amount by way of a flat-rate deduction of VAT regarding purchases and imports.
sl	Za omenjena združenja, kar zadeva davčno pomoč družbenikom, omenjeni osmi odstavek 78. člena predvideva predvsem, da se DDV določi na pavšalni način tako, da se zmanjša davek za obdavčljive posle v višini zneska iz naslova pavšalnega odbitka DDV za nakupe in uvoze.

en	With reference to the codes listed above it is pointed out that:
sl	Z navezavo na zgoraj omenjene šifre pojasnjujemo:

en	4.1.5 - SIGNATURE OF THE CONTROLLING BODY OR COMPANY In the case of a company participating in the group payment of VAT, the controlling body or company must also sign; this signature must appear on the front cover if control was exercised for the entire year, at the foot of part VK if control ceased during the course of the year.
sl	4.1.5 -PODPISOVANJE USTANOVE ALI KONTROLNE DRUŽBE V primeru, da družba sodeluje v likvidacijskem postopku skupine mora tudi ustanova ali kontrolna družba podpisati; tak podpis je na naslovni strani, če je bila kontrola izvedena za celo leto, na dnu preglednice VK, pa če je kontrola prenehala v teku leta.

en	In addition, we advise you that the exact total of the transactions "outside application" must be calculated with reference to the time when they were carried out, which is determined using the criteria provided in art. 6.
sl	Poleg tega poudarjamo, da se vsota posegov "izven teritorija" računa glede na trenutek izvajanja leteh, ki se določa na podlagi kriterijev iz 6. čl.

en	of tax assistance provided to their own members, for which article 78, paragraph 8, of Law no. 413 of 1991 provides for the flat-rate tax deduction of one third of VAT on taxable operations carried out;
sl	finančne pomoči do svojih članov, za katero je predviden 78. člen, 8.odst, zakona št. 413 z 1991, pavšalni odbitek davka v višini tretjine DDV za izvedene obdavčljvie posle;

en	used, notwithstanding any enactments stipulated by individual institutive norms, to an amount not exceeding 250,000 Euro yearly.
sl	uporabljajo tudi neupoštevajoč določila, ki jih predvidevajo posamezni zakonski predpisi, ki ne presegajo višino 250.000 eur letno.

en	Specifically:
sl	Predvsem:

en	Fraudulent return: reference, in the return, to non-existent liabilities, making use of invoices or other documents for non-existent operations
sl	Goljufive lažne navedbe: navedba namišljenih obveznosti v davčni napovedi z uporabo računov ali drugih dokumentov neobstoječih transakcij

en	Line VO13, the current line is reserved for persons who produce or who sell investment gold or transform gold into investment gold and who communicate that they have opted for the application of VAT on the transfers of investment gold in lieu of exemption.
sl	Vrstica VO13 je namenjena subjektom, ki proizvajajo in prodajajo investicijsko zlato ali predelujejo zlato v investicijsko zlato in ki so obvestili, da bodo uporabili DDV za cesije investicijskega zlata namesto davčne oprostitve.

en	Subjects that produce and trade investment gold or that transform gold into investment gold have the right to opt for the application of VAT even only for individual transfers.
sl	Subjekti, ki proizvajajo in prodajajo investicijsko zlato ali ki preoblikujejo zlato v investicijsko zlato imajo pravico, da izberejo sistem DDV tudi za posamezne cesije.

en	lar letter no. 24/D of 15 February 2000).
sl	(okrožnica št. 24/D z dne 15. februarja 2000).

en	This amount must be indicated in line VX1 or in the corresponding line of section III of part RX for subjects filing their return on the UNICO form, if the amount is greater than 10.33 Euro (10.00 Euro by virtue of rounding-down made in the return).
sl	Ta znesek mora biti naveden v vrstici VX1, oziroma v ustrezni vrstici oddelka III razpredelnice RX za subjekte, ki predložijo obrazec UNICO, v primeru, da je le-ta večji od 10,33 (10,00 eur zaradi zaokrožitve v napovedi).

en	In section 2, lines VO23 and VO24, the boxes relating to the options as provided for by article 1, paragraphs 1093 and 1094 of Law no. 296 of 2006, not exercisable by agricultural enterprises for 2013, have been removed.
sl	V oddelku 2, vrstici VO23 in VO24, ni več polij, namenjenih opcijam, kot so bile določene v 1093. in 1094. odstavku 1. člena zakona št. 296 iz leta 2006, saj jih kmetijska podjetja ne morejo uveljavljati za leto 2013.

en	Fields 7 and 8 are reserved for so-called virtuous taxpayers, i.e. companies which satisfy certain conditions of creditworthiness and solvency specifically set out in article 38bis, seventh paragraph onwards, exclusively with reference to requests for refunds as provided for by letters a), b) and d) in the third paragraph of article 30, and which are exempted from providing guarantees up to 100% of the average payments into their tax accounts during the two-year period preceding the refund.
sl	Polji 7 in 8 sta namenjeni upravičenim davkoplačevalcem, oziroma tistim podjetjem, ki izpolnjujejo določene pogoje zanesljivosti in solventnosti, izrecno navedene v sedmem in nadaljnjih odstavkih 38.bis člena, izključno v zvezi z zahtevami za povračilo skladno s točkami a), b) in d) tretjega odstavka 30. člena, ki so opravičeni predložitve jamstev za do 100 % povprečja prilivov na davčni račun v predhodnih dveh letih pred zahtevo za povračilo.

en	In particular the incorporating company, which transfers to the group all of its credits and debts as the incorporated company, must file two separate declarations, without paying the tax separately from the tax relating to the incorporated company, insofar as both companies, in such a case, participate in group VAT payment.
sl	Predvsem družba pripojiteljica, ki prenese vse skupne dolgove in terjatve, ki so enaki pripojeni družbi bo predložila dve različni napovedi brez izplačila davka na ločen način glede na tistega, ki se nanaša na pripojeno družbo ker obe družbi v takem primeru sodelujeta v izplačilu DDV skupine.

en	In the case of the option being chosen by a subject who during the previous year made payments every three months and who in the following year made monthly payments, as a result of exceeding the volume of business referred to in art. 7 of Presidential Decree no. 542 of 1999, in the same way as subjects commencing activity from 1st January, the first payment relative to the month of January must be made on the basis of the tax which becomes payable in that month.
sl	V primeru izvajanja opcije s strani subjekta, ki je v predhodnem letu izvajal obdobna trimesečna izplačila in je v naslednjem letu postalo mesečno zaradi preseganja meje poslovnega prometa v skladu s 7. členom odloka predsednika republike št. 542 z 1999, enako velja za subjekte, ki so začeli dejavnost 1.januarja, prvo izplačilo za mesec januar se izvaja na podlagi davka, ki je zapadel v omenjenem mesecu.

en	Indicate the excess amount of annual deductible tax as referred to in line VL39, to be apportioned among the following lines VX4, VX5 and VX6 (or to transfer to the group by the companies referred to in article 73).
sl	Znesek letnega presežka odbitnega davka v skladu z vrstico VL39 se razdeli med naslednje vrstice VX4, VX5 in VX6 (ali jo družbe prenesejo skupini v skladu s 73. členom).

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 VF13.
sl	Posledično znesek fakture dobavitelja ali carinsko potrdilo, ki je bilo izdano v režimu neobdavčljivosti, ne sme biti navedeno v vrstici VF13.

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

en	1 form complete lines VF34, VF35, VF36 and VF37
sl	1 obrazec izpolnjevanje vrstic VF34, VF35, VF36 in VF37

en	Line VJ4 indicate payments made to urban public transport operators in accordance with the decree of 30 July 2009.
sl	V vrstico VJ4 navedite plačana nadomestila prodajalcem potovalnih listin v skladu z odlokom z dne 30. julija 2009.

en	Penalty ranging from 120% to 240% of the total tax owed with a minimum of 258 Euro (article 5, paragraph 1)
sl	Kazen od 120% do 240% višine dolgovanega davka z najnižjo vsoto 258 eur.

en	In accordance with article 30, paragraph 4, of Law no. 724 of 23 December 1994, in fact, companies and bodies that are not operational as provided for by article 30, paragraph 1 of said law are not entitled to request the refund of the credit surplus that emerges from the annual VAT return.
sl	V skladu s 30. členom, 4. odst. zakona št. 724 z dne 23. decembra 1994 dejansko družba in ustanove, ki niso operativni v skladu s 30. členom, 1. odst. istega zakona nimajo pravico zahtevati povračilo presežka terjatve, ki izhaja iz letne napovedi Ddv.

en	The latter, therefore, must issue an invoice for sales to which this legislation applies without charging the VAT with a note stating "reverse charge"; the purchaser must complete the invoice, indicating the tax rate and tax due.
sl	Slednji mora torej izdati račun za odprodaje, ki so predmet te ureditve, brez obračunanega brez davka, z oznako "obrnjene davčne obveznosti", prevzemnik pa je dolžan dopolniti dokument z navedbo stopnje in ustreznega davka.

en	In order to correctly determine the business turnover, the information relative to the margin in part 2 of the form must be subdivided in part VE according to the following criteria: - the amount in line 16 must be carried forward to section 2 of part VE in a way that corresponds
sl	Za pravilno določanje poslov podatki glede marže tega dela 2 razpredelnice morajo biti razdeljeni v preglednici VE po naslednjih kriterijih: - znesek v skladu s 16 vrstico mora biti vnesen v razdelek 2 preglednice VE, ki ustreza različnim

en	The details to be provided are as follows:
sl	Podatki, ki jih je treba navesti, so naslednji:

en	Transfers of agricultural products with own tax rates.
sl	Cesije kmetijskih proizvodov po lastni davčni stopnji.

en	NOTICE: non-resident taxpayers who have directly identified themselves for VAT purposes in the territory of the State pursuant to art. 35-ter shall file their statement through the Entratel electronic service using the Internet site http://telematici.agenzia-entrate.gov.it.
sl	OPOZORILO: nerezidenti, ki so se identificirali za namene DDV neposredno v državi v skladu s členom 35-ter, predložijo davčno napoved po elektronski poti Entratel in uporabijo internetni naslov http://telematici.agenziaentrate.gov.it.

en	The prospectus is reserved for auction agencies that act in their own name and on behalf of private individuals on the basis of a commission contract in terms of article 40-bis of Decree Law no. 41/1995.
sl	Razpredelnica je namenjena dražbenim hišam, ki delujejo v svojem imenu za račun zasebnikov na podlagi komisijskih pogodb v skladu s 40-bis členom zakonskega odloka št. 41/1995.

en	In line VK2, indicate the code corresponding to the following situations applying to taxable subjects: "1" a company which already as of 31 December 2012 was participating in a group VAT
sl	V vrstico VK2 se navede šifra, ki ustreza naslednjim subjektivnim situacijam: "1" družbe, ki so že 31. decembra 2012 sodelovale v postopku izplačila DDV skupine;

en	Naturally, such guarantees must be advanced separately from the guarantees which the same controlling company must produce for any tax surplus set off resulting in the line VK24 of its own return, relative to the same tax year.
sl	Ta jamstva morajo biti dana ločena od jamstev, ki jih je kontrolna družba predložila za morebitni presežek kompenzirane terjatve, ki izhaja iz vrstice VK24 lastne napovedi za isto davčno leto.

en	As specified in Ministerial Resolution no. 626305 of 20 December 1989, where there is partial setting off of the credits transferred by the individual companies, it is the duty of the controlling body or company to certify the specific allocation of the credit surplus effectively set off to the group companies.
sl	Kot je bilo navedeno v ministrskem resolucijo št. 626305 z dne 20. decembra 1989, k v primeru delne kompenzacije terjatev prenesenih iz posamezne družbe je naloga ustanove ali kontrolne družbe, da potrdi poseben pripis presežka dejansko kompenzirane terjatve družbam skupine.

en	In addition to this, in the same form, the declarant must cross box 2 if the person transformed continues an activity which is relevant for VAT purposes.
sl	Prijavitelj mora v istem obrazcu označiti kvadratek 2 v primerih, da preoblikovani subjekt nadaljuje dejavnost, ki je pomembna za DDV.

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

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 intracommunity 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	Considerations, gross of VAT, subdivided per rate
sl	Bruto zneski DDV, razdeljeni po davčni stopnji

en	entertainment activities; - payment of VAT in the same way and with the same deadlines as those applicable to the tax on entertain
sl	niso zabaviščne; - vplačilo DDV na isti način in v rokih obdavčitve zabave.

en	For the method of completion of part VV, the taxpayer is referred to paragraph 4.2.7 concerning part VH.
sl	Za načine izpolnjevanja preglednice VV glej odstavek 4.2.7., ki zadeva preglednico VH.

en	Part 1 - The analytical method of determining the margin (paragraph 1 of art. 36 of Decree Law no. 41/1995) 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	Field 3 must be completed if management of the fund is substituted from one savings management company to another during the tax year, indicating the VAT registration number of the substituted savings management company.
sl	Polje 3 se izpolni v primeru zamenjave pri upravljanju sklada družbe za upravljanje prihrankov z drugo, ki se izkaže v teku davčnega leta z navedbo indentifikacijske številke Ddv zamenjane družbe za upravljanje.

en	Line VF49 must include the totals of taxable amount and tax (algebraic sum of lines from VF39 to VF48).
sl	V vrstici VF49 morajo biti navedene vse davčne osnove in davek (algebrična vsota vrstic od VF39 do VF48).

en	• the amount from line VF24 if in line VF30 box 2 has been crossed, reserved for taxpayers who have applied the special regime for used goods, works of art, antiques and collectible items, as governed by Decree Law no. 41 of 1995 and auction houses acting on their own behalf and on behalf of private parties on a commission agreement basis which are obliged to apply the special regime provided for by article 40-bis of the same Decree Law no. 41 of 1995.
sl	• znesek v vrstici VF24, če je bila v vrstici VF30 označen kvadratek 2, namenjen zavezancem, ki so uporabljali poseben režim za uporabljena sredstva, umetniški predmeti, antikvariat in zbirke, ki ga ureja zakonski odlok št. 41 z 1995 in lastniki agencij za dražbe, ki delujejo v svojem imenu in za svoj račun na podlagi komisijske pogodbe, ki morajo uporabljati poseben režim v skladu z 40-bis členom istega zakonskega odloka št. 41 z 1995.

en	If the transferor has opted for the application of the tax, a similar option relative to the individual operation may be made by the intermediary, by crossing box 4 (see Appendix under the entry "Operations relative to gold and to silver").
sl	Če je cedent izbral opcijo za uporabo davka, ki je enaka opciji za posamezen posel , ki ga izvede posrednik tako, da se označi kvadratek 4 (glej Dodatek "Posli povezani z zlatom in srebrom").

en	Parts VC, VD, VH, VK, VT, VX and VO and section 2 of part VA and sections 2 and 3 of part VL must be filled in once on the first form with the indication of the data summarizing all activities.
sl	Preglednice VC, VD, VH, VK, VT, VX in VO ter razdelek 2. obrazca VA in razdelek 2. in 3. obrazca VL se izpolnijo samo enkrat na prvi obrazec tako, da se navedejo povzeti podatki vseh dejavnosti.

en	To determine which operations to indicate in this line, see the Appendix under "Exports and other non-taxable operations", "Intra-community operations and imports" and "Used goods".
sl	Za določanje poslov, ki se navedejo v to vrstico glej Dodatek k postavkam "Izvozi in drugi neobdavčeni posli", "Posli v okviru skupnosti," in "Rabljena sredstva".

en	Line VT1 Division of taxable operations carried out as regards end consumers and subjects with VAT registration numbers
sl	Vrstica VT1 Razdelitev obdavčljivih poslov izvedenih za končne kupce in subjekte z identifikacijsko številko za DDV.

en	- box 8 - Special tax regime for agricultural businesses (Art. 34).
sl	člen); - kvadratek 8 - Poseben režim za kmetijske dejavnosti (34. člen).

en	Code 8 - Article 30, paragraph 4, refund of lesser deductible surplus of the threeyear period Code 8 must be indicated when the refund is due if VAT credit surpluses emerge from the returns for the last 3 years (2011-2012-2013), even if they total less than 2,582.28 Euro.
sl	Šifra 8 - 4. odstavek, 30. člena, povračilo manjšega odbitnega presežka triletja Šifro 8 je potrebno vpisati, kadar obstaja možnost povračila, če iz napovedi za zadnja 3 leta (2011-2012-2013) izhaja presežek davčnega dobropisa, čeprav je znesek nižji od 2.582,28 EUR.

en	Consequently, the boxes concerning the filled in parts (at the foot of part VL) relating to parts with values equal to zero or without any other requested data must not be crossed.
sl	Zato ne gre izpolnjevati kvadratke izpolnjenih obrazcev (na dnu preglednica VL) v zvezi z obrazci, katerih vrednost je enaka nič in če ni drugih zahtevanih podatkov.

en	It is pointed out that the methods of completing part VH illustrated above must also be adopted by controlling and controlled companies which make payments using F24 form payments with identification elements.
sl	Zgoraj navedeni načini izpolnjevanja preglednice VH morajo sprejeti tudi kontrolne in kontrolirane družbe, ki izvajajo plačila z uporabo obrazca F24 za plačila z identifikacijskimi elementi.

en	Therefore these lines must also include purchases made in previous years for which the tax became payable (article 6, fifth paragraph, article 7 of Decree Law no. 185 of 2008, article 32-bis of Decree Law no. 83 of 2012).
sl	Prav zato je potrebno v te vrstice vpisati tudi nakupe iz prejšnjih let, za katere je davek zapadel v plačilo (peti odstavek 6. člena, 7. člen uredbe z zakonsko močjo št. 185 iz leta 2008, 32-bis.

en	If the aforementioned taxpayers have only carried out exempt operations, the amount indicated in the present line must be carried forward to line VF37.
sl	V primeru, da so omenjeni subjekti izvedli izključno davka oproščene posle, mora biti navedeni znesek v tej vrstici vnesen v vrstico VF37.

en	Line VW23 must indicate the sum of interest owed, transferred from the controlled companies, relative to the first three periodic quarterly payments (see Ministerial Circular no. 37 of 30 April 1993).
sl	V vrstici VW23 se navede vsota dolgovanih obresti, ki jih prenesejo kontrolirane družbe za prva obdobna trimesečna plačila (glej ministrsko okrožnico št. 37 z dne 30. aprila 1993).

en	of foreign State" field must be completed in all cases by individuals residing in another State of the European Union, with indication of the VAT registration number of the State of origin.
sl	DDV tuje države" morajo v vsakem primeru izpolniti tuji subjekti, rezidenti v drugi Državi članici EU tako, da se navede identifikacijska številka za DDV, ki jo dodeli Država, kateri pripada.

en	• the total amount of special tax credits used for 2013 in the deduction of periodic payments and of the payment on account.
sl	• skupni znesek posebnih davčnih terjatev uporabljenih za leto 2013 z odštevanjem obdobnih plačil in akontacije.

en	Line VA12 is reserved exclusively for bodies or companies who adhered, in the previous year (or years), as controlling companies, to the procedure of liquidation of group VAT as provided for by the Ministerial Decree of 13 December 1979.
sl	V vrstica VA12 je namenjena izključno ustanovam ali družbam, ki v predhodnem letu (ali v predhodnih letih) so pristopili kot kontrolne družbe k postopku izplačila DDV skupine, ki ga predvideva ministrski odlok z dne 13.decembra 1979.

en	Line VF21 purchases recorded in previous years for whom the tax became payable in 2013.
sl	Vrstica VF21 nakupi, ki so jih subjekti registrirali v predhodnih letih za katere je davek zapadel v plačilo v letu 2013.

en	Therefore silver falling within this definition is subject to the same fiscal treatment as the one for socalled "industrial" gold and therefore, the tax is applied by means of the reverse-charge mechanism and the imports follow the regulations set out in point 6.
sl	Sledi, da za srebro, ki bi ustrezalo tej definiciji sledi isti davčni obravnavi, ki je predvidena za takoimenovano "industrijsko" zlato; davek se uporablja preko tako imenovanega mehanizma obratnega odbitnega davka in uvozi sledijo kategoriji, ki je prikazana v točki 6.

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

en	The total (line VD1) must be indicated only in form "01".
sl	Skupno (vrstica VD1) se navede samo v obrazec št. 01.

en	Savings management companies which, as provided for by art. 8 of Decree Law 351 of 2001, have transferred all or part of the input VAT specified in line VL33, must indicate in the current line the result obtained from the difference between the amounts in line VL33 and line VL37.
sl	Družbe za upravljanje, ki so v skladu z 8. členom zakonskega odloka št. 351 z 2001 odstopile del ali celotno DDV terjatev, zavedeno v vrstici VL33, morajo v to vrstico navesti rezultat, ki je bil dosežen z razliko med zneski v vrsticah VL33 in VL37.

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,
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,

en	The total amount of these exempt operations must be carried 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 in conducting such activities have only occasionally carried out taxable operations.
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	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
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

en	Lines from VF34 to VF36 reserved for subjects who, having carried out both taxable and non-taxable operations during the course of their activity, are required to calculate the pro rata deduction as provided for by art. 19-bis.
sl	Vrstice od VF34 do VF36, ki so namenjene subjektom, ki so pri opravljanju svoje dejavnosti izvedli tako obdavčene kot neobdavčene posle morajo izračunati sorazmerje odbitka v skladu s 19-bis členom.

en	The line must include the amount of the greater deduction due in respect of tax - in application of Law 64 of 01 March 1986, or of Decree Law no. 318 of 31 July 1987 - on residual lease payments relating to invoices registered in 2013 for the purchase of depreciable goods.
sl	V vrstici mora biti navedena višina večjega pripadajočega davčnega odbitka - z uporabo zakona št. 64 z dne 01. marca 1986 ali zakonskega odloka št. 318 z dne 31. julija 1987 - o preostalih najemninah za leasing v povezavi s fakturami registriranimi v teku leta 2013 za nakup sredstev, ki se amortizirajo.

en	Part VE must be completed to determine the business turnover and the VAT relative to the taxable transactions.
sl	Preglednica VE mora biti izpolnjena zato, da se določi poslovni promet in DDV za obdavčene posle.

en	In this case, the option must be communicated by crossing the box that corresponds to line VO1.
sl	Vtem zadnjem primeru mora biti taka izbira posredovana tako, da se označi kvadratek, ki ustreza vrstici VO1.

en	The amount of infraannual refunds requested (art. 38bis, paragraph 2) must be specified, even if the refunds, duly requested, have not yet been paid (in full or in part).
sl	Vrstica VL20 navede se znesek zahtevanih medletnih povračil Znesek zahtevanih medletnih povračil v skladu z 38-bis členom, 2. odst., mora biti naveden tudi če povračila, ki se redno zahtevajo, niso bila (delno ali v celoti) še plačana.

en	Part VK is reserved exclusively for controlling and controlled bodies or companies as referred to in art. 73 which have taken part in the group payment of VAT during the tax year, and is presented in three sections.
sl	Preglednica VK je namenjena izključno kontrolnim in kontroliranim ustanovam ali družbam v skladu s 73. členom, ki so bile v v davčnem letu udeležene pri plačilu DDV skupine in je razdeljena na tri razdelke.

en	If line VF55 is completed, for the purpose of calculating the tax to indicate in line VF57, it is necessary to take into account fifty percent of the amount in line VF55 itself.
sl	V primeru izpolnjevanja vrstice VF55 za določanje davka, ki se navede v vrstico VF57 je treba upoštevati petdeset odstotkov zneska v isti vrstici VF55.

en	The aforementioned regulation finds application to all subjects who sell goods identified in paragraphs 7 and 8 of art. 74.
sl	Omenjena kategorija se uporablja za vse subjekte, ki izvajajo cesije sredstev, določenih v odstavkih 7 in 8, 74. člena.

en	Such credit therefore constitutes an amount to be used for deduction of periodic or annual payments, following the payment of the amount due.
sl	Tovrstna terjatev je znesek, ki se ga uporablja za odštevanje obdobnih ali letnih plačil po plačilu neplačanega davka.

en	With regard to the ways of using the amount specified in line VL10 and relating to the credit surplus not transferable to the VAT group, provision is made as follows: - line VX4 must be completed to indicate the refund amount requested, in accordance
sl	V zvezi z načini uporabe zneska, navedenega v vrstici VL10, v zvezi s presežkom dobropisa, ki ga ni mogoče prenesti na skupino za DDV, je predvideno naslednje: - izpolnitev vrstice VX4 z navedbo zneska zahtevka za povračilo v skladu s četrtim od

en	The above-mentioned indications must be followed both for the VAT return filed autonomously and in unified mode (see Circular Letter no. 68 of 24 March 1999).
sl	Predhodne navedbe sledijo v primeru predložitve napovedi DDV tako samostojno kot poenoteno (okrožnica št. 68 z dne 24. marca 1999).

en	Article 2, paragraph 7, of Law no. 350 of 24 December 2003 (2004 budget law) introduces a flat-rate 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	The amount to be indicated in the current line must be calculated by applying the percentages of compensation which would have been applied if the operations had been carried out within the confines of the State.
sl	Davek, ki se navede v tej vrstici se izračuna tako, da se uporabijo odstotki kompenzacije, ki bi se lahko uporabili, če bi se omenjeni posli izvajali na ozemlju države.

en	• the credit recognised in the communication from the Revenue Agency, if it is greater than
sl	• terjatev, priznana s posredovanjem Agenciji za Prihodke, če presega prijavljeni znesek;

en	Usually in the case of a taxpayer who carries out a single activity and in the absence of substantial subjective transformations, the 2 sections must be completed on a single form.
sl	V bolj pogostem primeru, zavezanec , ki opravlja samo eno dejavnost, in če ni večjega preoblikovnja subjekta morajo biti vsi 2 razdelki izpolnjeni v edinem obrazcu.

en	The greater taxable amount and the relevant tax payable must not be indicated in part VE, insofar as they do not refer to 2013, but the preceding year.
sl	Taka večja davčna osnova in davek ne smejo biti navedeni v preglednici VE, ker se ne nanašajo na leto 2013, ampak na predhodno leto.

en	Whenever changes in the tax regime of the lending transactions, in the deduction regime of the tax on purchases or in the activity entail the deduction of the tax in an amount different to that already made, an adjustment must be made, limited to the goods and services not already sold or not already used and for depreciable goods, if four years have not passed since they entered into operation.
sl	Če spremembe davčnega režima v aktivnih poslih, v režimu odbitka davka ob nakupih ali dejavnostih pomenijo dobitek davka na drugačen način mora biti izveden popravek, ki se omeji na sredstva in storitve, ki niso odstopljeni ali niso še uporabljeni in za sredstva ,ki se amortizirajo, če niso pretekla štiri leta od leta , ko so začela delovati.

en	Code 4 must be indicated by taxpayers who request the refund in accordance with article 30, paragraph 3, letter c), exclusively for the amount relative to the purchase or imports of depreciable goods as well as services for studies and research.
sl	Šifro 4 morajo navesti davčni zavezanci, ki zahtevajo povračilo v skladu s črko c), 3. odstavka, 30. člena, omejeno na davek na nakup ali uvoz amortizirljivih sredstev ter blaga in storitev za študije in raziskave.

en	Indicate in columns 1 and 3, respectively, the total taxable amount of purchases, including purchases made through leasing agreements, of imports of telephone devices and of operator services, and in columns 2 and 4 the total amount of tax deducted.
sl	V stolpcih 1 in 3 navedite vse obdavčene nakupe, tudi z leasing pogodbami ter uvoze telefonskih naprav in posle, v stolpce 2 in 4 vse davčne olajšave.

en	article 5, paragraph 3, letter b), of the TUIR 25.
sl	členom, 3. odst., črka b) TUIR 25.

en	Line VL28, field 1, the following must be indicated:
sl	V vrstico VL28, polje 1, se navede:

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

en	Note that deduction of the tax for such purchases does not apply and therefore the relative amount must be included in line VF18 (see circular letter no. 41 of 26 September 2005).
sl	Ne gre pozabiti, da za te nakupe ni dovoljen odbitek davka in se celoten znesek zajame v vrstico VF18 (glej okrožnico št. 41 z dne 26. septembra 2005).

en	• sports associations with private law legal personality in terms of the regulations contained in Pre
sl	• športna združenja, ki so zasebne pravne družbe v skladu z odredbo na podlagi odloka predsednika

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

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 po dru

en	The incorporating company shall file two returns: one concerning its own business performed throughout the entire year and one on behalf of the ex controlling incorporated company.
sl	Družba pripojiteljica predloži dve napovedi, eno za svojo dejavnost, ki se je izvajala skozi celo leto, drugo pa za račun pripojene, bivše kontrolne družbe.

en	The body or controlling company (so-called parent company) shall yearly report to the Revenue Agency Office in charge on a yearly basis, informing the same of the desire to follow, the provisions of the above mentioned Ministerial Decree for the tax year.
sl	Ustanova ali kontrolna družba (holding) mora letno obveščati pristojni Urad Agencije za Prihodke, da se želi posluževati za davčno leto posebnih določil, ki jih predvideva navedeni ministrski odlok.

en	In addition to this, if the transfers of industrial gold are to private consumers, they are taxable according to the ordinary rules relating to the tax (VAT debited by the transferors).
sl	Cesije industrijskega zlata, če se izvedejo za zasebne porabnike, se obdavčijo po navadnih davčnih pravilih (z bremenitvijo DDV s strani cedentov).

en	Line VF17 domestic purchases and imports not subject to tax, insofar as they were carried out, as provided for by special provisions made in this regard, by taxpayers affected by earthquakes and similar subjects.
sl	Vrstica VF17 nakupi znotraj države in uvozi, ki niso obdavčeni ker so izvedeni v skladu s posebnimi določili , predvidenimi v ta namen, za zavezance, ki so utrpeli posledice potresa in podobni subjekti.

en	This amount must coincide with that indicated in line VL37.
sl	Omenjeni znesek mora sovpadati s tem, kar je navedeno v vrstici VL37.

en	Transactions involving silver, with certain definite characteristics, are subject to the same tax treatment as that provided for transactions of gold other than investment gold (kindly refer to paragraph 8 below).
sl	Posli povezani s srebrom, ki imajo določene lastnosti, sledijo isti davčni obravnavi, ki so predvidene za posle z zlatom, kjer ne gre za naložbo (glej naslednji odstavek 8).

en	Signature of the controlling body or company
sl	Podpis ustanove ali kontrolne družbe

en	The data in the VAT prospectus 26PR/2014 is contained in the VAT annual return to be submitted by the controlling body or company.
sl	Podatki povzetne pregledom DDV 26PR/2014 se nahajajo v letni napovedi ddv, ki jo predloži kontrolna ustanova ali družbe.

en	In terms of Presidential Decree no. 442 of 10 November 1997, which regulates the manner of communicating the options concerning value added tax and direct taxes, the subjects who are obliged to
sl	V skladu z odlokom predsednika republike št. 442 z dne 10. novembra 1997, ki ureja način obveščanja o izbiri glede davka na dodano vrednost in neposrednih davkov, subjekti, ki morajo posredovati

en	Completion of part VX in the event of bankruptcy or compulsory administrative liquidation during 2013 Regarding how to complete part VX, please refer to the clarifications provided in paragraph 2.3.
sl	Izpolnjevanje preglednice VX v primeru stečaja ali prisilne likvidacije v letu 2013 Za navodila za izpolnjevanje preglednice VX glej pojasnila v poglavju 2.3.

en	Farm holiday sector - Art. 5, Law no. 413 of 1991
sl	Kmetijstvo - 5. člen, zakon št. 413 z 1991

en	As clarified by Circular Letter no. 23 of 11 June 2012, regulations governing dummy companies concern taxpayers operating at a systematic loss starting from the tax period following the three-year period in which a situation of tax loss for a period of two years and a taxable income lower than the presumed minimum for a period of one year has been recorded in the annual tax return.
sl	Kot je namreč pojasnjeno v okrožnici št. 23 z dne 11. junija 2012, sistem navideznih podjetij deluje v smislu sistematične izgube pri posameznikih, od davčnega obdobja, ki sledi obdobju, v katerem je bilo ob predložitvi davčne napovedi ugotovljeno stanje davčne izgube ali stanje davčne izgube za dve leti in za eno leto znesek obdavčljivih prihodkov, ki je manjši od najnižjega domnevnega.

en	It is pointed out that taxpayers who have made said purchases utilising the ceiling are required also to complete part VC.
sl	Zavezanci, ki so izvedli omenjene nakupe z uporabo plafona morajo obvezno izpolniti tudi preglednico VC.

en	Therefore, with regard to purchases made in previous years but registered in the year to which the annual return refers, if the percentage of deduction applicable in the year in which the right to deduction arose differs from the percentage of deduction applicable in 2013, it becomes necessary to calculate the admissible deductible tax for both years of reference.
sl	Glede nakupov izvedenih v predhodnih letih, registriranih pa v letu, na katero se nanaša letna napoved, če je bil odstotek odbitka, ki se uporablja v letu nastanka pravice do odbitka drugačen od tistega za leto 2013, je potrebno izračunati odbitni davek za obe referenčni leti.

en	In the line the greater amounts (column 1) and the tax paid using form F24 - tax code 6493 (column 2) must be indicated.
sl	V vrstici morajo biti navedena večja plačila (stolpec 1) in davek plačan preko obrazca F24 - številka dajatve 6493 (stolpec 2).

en	The tax is applied using the tax rates for the individual products, except for the application of the tax rates corresponding to the set-off percentages for the transfer of products from the subjects referred to in paragraph 2, letter c) of article 34, who apply the special regime and for transfers carried out by the subjects referred to in paragraph 6 of article 34.
sl	Obdavčitev velja z davčno stopnjo za posamezne proizvode, razen uporaba davčnih stopenj, ki ustrezajo odstotkom kompenzacije za prehode proizvodov subjektom, v skladu z 2. odst., črka c) 34. člena , ki uporabljajo poseben režim in za cesije, ki jih izvedejo subjekti v skladu s 6. odstavkom istega člena 34 .

en	Transfer of used goods - Art. 36, Decree Law 41 of 1995 Line VO9
sl	Cesije rabljenih sredstev - 36. Člen, zakonskega odloka št. 41 z 1995 Vrstica VO9

en	liquidation (remembering to cross the box in line VA3); the second form concerns the transactions recorded after this date.
sl	ravnave (potrebno je označiti kvadratek v vrstici VA3) in drugi za posle registrirane po tem datumu.

en	Taxpayers born abroad must specify, instead of the municipality, the Country in which they were born, and leave the space for the province blank.
sl	Zavezanec, ki je rojen v tujini, mora navesti občine navesti rojstno državo in pustiti prazen prostor za deželo.

en	The deduction of the tax relative to the purchase of depreciable goods, as well as the performance of services relative to the transformation, adaptation or restructuring of the assets themselves, carried out in terms of article 19, paragraph 5 is also subject to adjustment in each of the four years following the year in which they entered into operation, where there is a variation of the deduction percentage in excess of ten points.
sl	Odbitek davka za nakup sredstev, ki se amortizirajo, ter storitve preoblikovanja, ali obnove samih sredstev, ki se izvaja v skladu z 19. členom, 5. odst. je prav tako podvržen spremembam vsake štiri leta po letu začetka delovanja v primeru sprememb odstotka odbitka, ki je večji od deset točk.

en	SEPARATE ACCOUNTING (Part VH)
sl	LOČENA KNJIGOVODSTVA (Preglednica VH)

en	Completion of line VF53 by crossing box 1, and of line VF54, is not relevant to the calculation of admissible deductible VAT.
sl	Izpolnjevanje vrstice VF53 z označitvijo kvadratka 1 in vrstice VF54 ni relevantno za določanje davka dovoljenega za olajšavo.

en	Accordingly, insofar as amateur sports societies and associations and similar subjects, who opt for the application of the provisions contained in Law no. 398/1991 are concerned, the special VAT regime regulated by paragraph 6 of article 74 is also applicable to the income received in the performance of activities not subject to the tax on entertainment.
sl	V odnosu na amaterska športna društva in združenja ter podobne subjekte, ki se odločijo za uporabo določil zakona št. 398/1991 se poseben sistem DDV, ki ga ureja šesti odstavek 74. člena uporablja tudi za tiste dohodke iz dejavnosti, ki niso podvrženi davku na zabavo.

en	These operations must be indicated in the lines on the rates applied and, if they have contributed to the calculation of the business turnover of the previous years, the relevant taxable amount must be indicated in line VE37.
sl	Ti posli morajo biti navedeni v vrsticah, ki ustrezajo davčnim stopnjam, ki se uporabljajo in v primeru, da so prispevale k določanju poslovnega prometa v predhodnih letih mora biti davčna osnova zajeta v vrstici VE37.

en	The same line must also include the greater credit recognised in the communication from the Revenue Agency sent in accordance with art. 54-bis and used in any case to set off other sums payable before the submission of the return currently under consideration.
sl	V isto vrstico se zajame morebitna večja priznana terjatev z obvestilom Agencije za Prihodke, ki se pošlje v skladu s členom 54-bis in se enako uporablja za kompenziranje drugih dolgovanih zneskov pred predložitvijo te napovedi.

en	At least two thirds of the business turnover must be made up of the transfers of agricultural and ichthyic products included in the first part of table A annexed to Presidential Decree no. 633 of 1972 (Circular Letter no. 328/E of 24 December 1997 and Circular Letter no. 154 of 19 June 1998, paragraph 2).
sl	Promet sestoji iz vsaj dveh tretjih cesije kmetijskih in ribiških proizvodov vključno v prvem delu tabele A priložene odloku predsednika republike št. 633 z 1972 (okrožnica št. 328/E z dne 24. decembra 1997 in okrožnica št. 154 z dne 19. junija 1998, 2. odst.).

en	This information must then be carried forward to line VF56.
sl	Ta podatek mora biti vnesen v vrstico VF56.

en	Line VO40, Box 1, must be crossed by persons who communicate that they have, from 2013, calculated the taxable base in the ordinary manner.
sl	Vrstica VO40, kvadratek 1 izpolnijo subjekti, ki obvestijo, da so od leta 2013 določili davčno osnovo na navaden način.

en	Line VF35 "Habitual" exporters must indicate VAT not discharged on purchases and imports as referred to in line VF13 (for a definition of "habitual" exporters, see article 1 of Decree Law 746 of 29.12.1983, converted by Law 17 of 27 February 1984).
sl	V vrstici VF35 mora biti od "običajnih" izvoznikov naveden neplačani DDV za nakupe in uvoze v skladu z vrstico VF13 (glej za določanje "običajnega" izvoza 1. člen zakonskega odloka št. 746 z dne 29.12.1983, spremenjenega z zakonom št. 17 z dne 27.februarja

en	• in the case referred to in code 5 the date of the relevant appointment decision must be indicated;
sl	• v primeru, kot je podan pri šifri 5, je potrebno navesti datum ustreznega ukrepa imenovanja;

en	NOTICE: from this year, following the elimination of form IVA 26/LP, the line must also be completed, with the exception of the method box, by companies participating in group VAT payment which must indicate the amounts transferred to the controlling company obliged to calculate the advance payment due for the group (see Circular no. 52 of 3 December 1991).
sl	OPOZORILO: od letos dalje morajo, po ukinitvi obrazca za DDV 26/LP izpolniti vrstico, razen polja v zvezi z metodo, tudi podjetja, ki sodelujejo pri izplačilu DDV za skupino, ki morajo navesti zneske, prenesene na matično družbo, ki je obvezna določiti dolgovano akontacijo za skupino (glej okrožnico št. 52 z dne 3. decembra 1991).

en	In the case of extraordinary operations and completion of the return according to the instructions provided in paragraph 3.3, letter A), the details required in the section, if they regard the assignor, must be indicated in the form relating to them.
sl	V primeru obstoja izrednih operacij in izpolnjevanja napovedi skladno z navodili pri poglavju 3.3, odstavek A), je potrebno zahtevane podatke, če se nanašajo na subjekt dante causa, navesti na posebnem, za to namenjenem obrazcu.

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

en	The amount is the difference between the aggregate amount of the considerations (the sum of lines 20 and 21) and the sum of lines 22 and 23.
sl	Znesek, dosežen iz razlike med skupnim zneskom plačil (vsota vrstic 20 in 21) in vsoto vrstic 22 in 23.

en	Box 3 must be crossed by agricultural producers who have applied tax in the ordinary manner starting from the 2013 tax period.
sl	Kvadratek 3 morajo označiti kmetovalci, ki so uporabili davek na navadne načine od davčnega obdobja 2013.

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 21% and the net taxable base at 22%.
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 navedite obdavčljivo osnovo v neto znesku brez 21 % oziroma obdavčljivo osnovo v neto znesku brez 22 %.

en	The same ways of using the amount are provided for with reference to the amount specified in line VL40.
sl	Enaki načini uporabe so predvideni v zvezi z zneskom, navedenim v vrstici VL40.

en	NOTICE: Users' authorisation automatically expires if they do not access the service by the end (31 December) of the second year following the last time that they used the service.
sl	POZOR: Uporaba storitev Fiscoline se samodejno izklopi, če je ostala nedejavna do 31. decembra naslednjega leta po letu zadnje uporabe.

en	• the assignor (company demerged, conferor, transferor or donor) must complete this line in
sl	• upravičenec (družba koristnica, vlagatelj vložka, cedent ali darovalec) mora izpolniti to

en	Article 74-ter introduces the fiscal regulation governing the activities carried out by travel and tourism agencies that organize and sell tour packages comprising trips, holidays, "all-inclusive" packages and related services, events, conventions and the like for their own account, or through an agent, that entail more than one service against payment of a single consideration, which constitutes a single transaction.
sl	člen vsebuje davčno disciplino za dejavnost potovalnih in turističnih agencij, ki organizirajo in prodajajo za svoj račun ali preko pooblaščenca turistične pakete, ki jih sestavljajo potovanja, počitnice, potovanja "vse zajeto" in povezane storitve, prireditve, simpoziji in podobni, ki zajemajo več kot eno storitev proti plačilu enotne cene, ki zajema edini posel.

en	How to complete part VH
sl	Način izpolnjevanja preglednice VH

en	The box must be crossed to indicate this situation.
sl	Polje je treba označiti, če gre za tovrstno stanje.

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

en	Furthermore, for each filled in form, the boxes (at the bottom of Part VL) concerning the filled in parts must be crossed.
sl	Za vsak izpolnjeni obrazec je potrebno označiti kvadratke (na dno Preglednica VL) v zvezi z izpolnjenimi obrazci.

en	For the purposes of appropriating the advance payment made for the individual separate activities in terms of article 36 and consequently for the purposes of determining the balance to be paid for the last periodic payments for the year, the advance payment made must be deducted from the tax owed for the first debit payment due for any of the activities carried out, to the extent of the whole debit amount resulting from the successive payments for the same year.
sl	Za določanje akontacije, ki se plača za posamezno ločeno dejavnost v skladu s 36. členom in posledično za točno določanje salda, ki se plača za zadnja obdobna izplačila leta,mora biti plačana akontacija odbita od dolgovanega davka za prvo dolgovano izplačilo katerekoli izvajane dejavnosti do višine celotnega dolgovanega zneska ,ki izhaja iz naslednjih izplačil za isto leto.

en	Line VE39 has been renamed "Operations not subject to taxation as provided for by articles 7 to 7-septies".
sl	Vrstica VE39 je preimenovana v "Davkov oproščene transakcije v skladu s členi od 7 do 7-septies".

en	In order to verify whether returns have been submitted electronically in good time, returns submitted by the deadlines provided for in Presidential Decree no. 322 of 22 July 1998 and subsequent amendments but rejected by the Entratel eService will be deemed to have been submitted in good time, provided that they are resubmitted within five days of the date of the notification from the Revenue Agency containing the reasons for their being rejected (see Circular of the Ministry of Finance - Department of Collections no. 195 dated 24.09.1999).
sl	V zvezi s preverjanjem pravočasnosti predloženih napovedi po elektronski pošti se štejejo za pravočasno vložene tiste napovedi, ki so poslane v predvidenem roku skladno z dokumentom št. 322 z dne 22. julija 1998, ter nadaljnje spremembe, ki jih 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 24.09.1999).

en	The boxes related to the boxes filled in are at the foot of part VL.
sl	Kvadratki, ki zadevajo izpolnjene preglednice se nahajajo na dnu strani preglednice VL.

en	• are made by subjects who have made use of the VAT cash accounting scheme as provided for by article 32-bis of Decree Law no. 83 of 2012, in force since 1 December 2012.
sl	• s strani subjektov, ki koristijo režim DDV za gotovino, skladno s členom 32-bis iz zakonskega odloka št. 83 iz leta 2012, ki velja od 1. decembra 2012.

en	In addition, by completing this part, in particular line VY4, the controlling body or company requests the refund of the credit emerging from the group's summarising prospectus.
sl	Poleg tega z izpolnitvijo te razpredelnice, zlasti vrstice VY4, matično podjetje oziroma družba poda zahtevo za povračilo dobropisa, ki izhaja iz povzemalne razpredelnice celotne skupine.

en	PROSPECTUS D ADJUSTING TO DEDUCTION
sl	RAZPREDELNICA D POPRAVEK ODBITKA

en	The special VAT regime, governed by paragraph 6 of article 74 of Presidential Decree no. 633 of 1972, which applies to amateur sports associations, non-profit associations and pro-loco associations
sl	Predvsem sistem DDV, ki ga ureja 74. člen, šesti odstavek odloka predsednika republike št. 633 z 1972, ki velja za amaterske športne družbe in društva ter nepridobitna združenja ter združenja,

en	Limited to the aforesaid transactions, one derives the following: - the determination of the taxable base according to general criteria; - 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	Iz tega izhaja omejeno omenjenim poslom: - določanje davčne osnove po splošnih kriterijih; - določanje odbitka po načelih, ki jih narekuje 19. člen; - upoštevanje obveznosti v skladu z II.poglavjem o izplačilu in predložitvi letne napovedi ter letno po

en	On the front cover the personal data of the taxpayer must be included.
sl	Na naslovni strani morajo biti navedeni osebni podatki zavezanca.

en	In the specific case in which, regarding purchases made in prior years but registered in 2013, the percentage of tax deduction applicable in the year in which the right to the deduction arose is different from the percentage applicable for 2013, see instructions in line VF56 and in Appendix under the entry "Adjustments to deductions".
sl	V posebnim primeru, ko glede izvedenih nakupov v predhodnih letih , registriranih pa v letu 2013, odstotek odbitka za leto, ko je bila pravica do odbitka drugačna kot v letu 2013, glej navodila v vrstici VF56 in postavko Dodatek "Popravki odbitka."

en	• for agriculturalists who have transferred goods to entities, co-operatives or other associated entities (as well as the transfer of goods from co-operatives to their own consortia); in terms of article 34, paragraph 7, with the application of flat-rate set-off percentages (cp. circular letter 328, 24 December 1997, paragraph 6.6)
sl	• kmetijskim proizvajalcem, ki so izvedli prehode sredstev ustanovam, zadrugam in drugim asociacijam (ter prehodi sredstev s strani zadrug njihovim konzorcijem) v skladu s 34. členom, 7. odst. z uporabo pavšalnih odstotkov kompenzacije (primerjava okrožnica št. 328 z dne 24.decembra 1997, odst. 6.6);

en	NOTE: in these lines, the following must also be included: amounts relative to sales made, with tax applied, to parties residing or domiciled outside the European Union, according to article 38-quater, second paragraph, for which, in the tax year, the purchaser has not given the seller the copy of the invoice endorsed by the Customs Office at the exit point from European Community territory.
sl	POZOR: v teh vrsticah je treba navesti tudi zneske, ki se nanašajo na prenose, z uporabo davka, v zvezi s subjekti, ki imajo davčno rezidenco ali sedež izven Evropske unije, na podlagi drugega odstavka, člena 38-quater, za katere kupec v davčnem letu ni vrnil odstopniku kopije računa, ki ga je potrdil carinski urad ob izstopu iz ozemlja EU.

en	Despite being included in part VE, the following do not contribute to the formation of the business turnover: the transfers of depreciable goods (including industrial patents, intellectual property rights, licences, as well as trademark rights), the internal transfers between separate accounts (last paragraph of art. 36), as well as transactions carried out in previous years but with the tax payable in the year in course.
sl	K oblikovanju poslovnega prometa pa ne prispevajo, čeprav so zajete v preglednico VE, cesije sredstev, ki se amortizirajo (vključno s pravicami industrijskih patentov, uporabe intelektualne lastnine, koncesije ter tovarniških znamk), interni prehodi med ločenimi knjgovodstvi (36. člen, zadnji odstavek), ter posli izvedeni v predhodnih letih, z davkom, ki zapade v plačilo v teku leta.

en	• by phoning the automatic answering service on 848.800.444 and following the instructions provided by the system (local call rates apply);
sl	• prek telefona z uporabo avtomatskega odzivnika na telefonski številki 848.800.444 po

en	Line VF15 exempt domestic purchases, exempt intra-community purchases (art. 42, paragraph 1, Decree Law 331/93) and non-taxable imports (art. 68, excluding letter a).
sl	Vrstica VF15, neobdavčeni nakupi znotraj države, neobdavčeni nakupi med državami Skupnosti (42. člen, 1.odst, .zakonskega odloka št. 331/93) in uvozi, ki niso obdavčeni (68. člen, izključena črka a).

en	Method of completion of Section 3-A of Part VF The table provided below contains some clarifications regarding the completion of the section under examination on the basis of the various cases which may occur.
sl	Način izpolnjevanja Razdelka 3-A, Preglednice VF Z zgoraj navedeno razpredelnico so dana pojasnila za izpolnjevanje razdelka na podlagi različnih primerov.

en	As a result of the provisions of art. 1, paragraphs 53 to 57 of Law no. 244 of 2007, as of 2008, any tax credits indicated in part RU may be used, notwithstanding any enactments stipulated by individual institutive norms, to an amount not exceeding 250,000 Euro yearly.
sl	V skladu s 1. členom, odstavki od 53 do 57 zakona št. 244 z 2007, od leta 2008, davčne terjatve navedene v preglednici RU se lahko uporabljajo tudi neupoštevajoč določila, ki jih predvidevajo posamezni zakonski predpisi, ki ne presegajo višino 250.000 eur letno.

en	sidered for the purpose of verification of the status of customary exporter; - column 4: amount of all export sales, associated operations and/or international servi
sl	preverjanja statusa stalnega izvoznika; - stolpec 4: višina cesij pri izvozu, podobni posli in/ali mednarodne storitve, posli med

en	For the purposes of completing the return, transactions involving investment gold, which have become taxable by choice, must be shown in line VE34, field 3, together with those relative to so-called "industrial" gold and pure silver, in respect of which the tax is applied using the reverse-charge system.
sl	V namene izpolnjevanja napovedi posli z investicijskim zlato, ki so postali opcijsko obdavčljivi se navedejo v vrstico VE34, polje 3 skupaj s tistimi, ki zadevajo tako imenovano industrijsko zlato in čisto srebro, katerega davek se uporablja s sistemom obratnega odbitnega davka.

en	Line VO10, taxpayers who carry out intra-community transfers via catalogue, by post and suchlike, who carried out in another member State in the previous year transfers for an amount not exceeding 100,000 Euro, or any smaller amount established by that State, exercise the option, starting from 2013, of applying VAT in the community State to which the goods are bound, by crossing the relevant box.
sl	V vrstici VO10 zavezanci, ki izvajajo cesije sredstev na podlagi katalogov, po pošti in podobno med občinami, ki so v predhodnem letu izvedli cesije v drugi Državi članici za znesek, ki ne presega 100.000 eur, ali morebiti manjši znesek, ki ga določi ta država izvajajo opcijo od leta 2013 za uporabo DDV v Državi Skupnosti, za sredstva tako, da označi ustrezen kvadratek.

en	NOTICE: not line VF30 but lines from VF53 to VF55 must be completed by taxpayers who during the fiscal year carried out: - occasional exempt operations or occasional taxable operations in the absence of
sl	OPOZORILO: ne smejo izpolniti vrstico VF30, ampak izpolnijo vrstice od VF53 do VF55 tisti zavezanci, ki so v davčnem letu opravili: - neobdavčeni občasni posli ali obdavčeni občasni posli v katerih ni povezanih

en	The line must be completed by taxpayers who are obliged to make the advance payment in accordance with art. 6 of Law no. 405 of 29 December 1990 and subsequent modifications thereto (see Appendix under "Payment on account").
sl	Vrstico izpolnjujejo zavezanci, ki morajo plačati akontacijo v skladu s 6. členom zakona št. 405 z dne 29. decembra 1990 in z naslednjimi spremembami (glej Dodatek pri postavki "Akontacija").

en	In addition to this, purchases carried out by means of drawings from VAT deposits must be included, as well as intra-community purchases made upon drawings of the goods by the consignee in the case of "consignment stock".
sl	Zajeti morajo biti tudi nakupi realizirani z jemanjem iz skladišča DDV ter nakupi med državami Skupnosti, ki se izvajajo ob jemanju sredstev s strani istega depozitarja v primeru "konsignacijskega skladišča".

en	Considerations relative to non-taxable transactions that make up the ceiling
sl	Plačila za neobdavčene posle, ki sestavljajo plafon

en	In addition to this, the definition also includes gold leaf, as well as bars and plates that lack the required weight, form and purity to be considered investment gold, as well as gold scrap that is no longer suitable for use, destined to be reworked or transformed (cp. resolution no. 375/E of 28 November 2002).
sl	V definicijo zlata, drugačnega od investicijskega, spadajo zlato v ploščicah ter ingoti in ploščice, ki nimajo lastnosti, teže, oblike in čistoče, da bi se štelo za investicijsko zlato, ter ostanki zlata, ki niso več primerni za končno porabo in so namenjena obdelavi ali predelavi (resolucija št. 375/E dne 28. novembra 2002).

en	Taxpayers can pay the amount due all at once or by installments.
sl	Zavezanci lahko plačajo v enkratnem znesku ali v obrokih.

en	It is pointed out that for the purposes of deduction, the operations indicated in this part must be included in part VF.
sl	Gre poudariti da v namene odbitka morajo biti posli navedeni v tej preglednici zajeti v preglednici VF.

en	The taxable amounts and the related tax must be rounded to the nearest Euro.
sl	Zneski in davki morajo biti zaokroženi na enoto evra.

en	Non- financial public authority 16.
sl	Javne negospodarske ustanove 16.

en	Pursuant to articles 2 and 8 of Presidential Decree no. 322 of 22 July 1998 and subsequent amendments, returns filed within 90 days of the aforementioned deadlines are valid, but penalties are applicable in accordance with the law.
sl	V skladu z 2. in 8. členom OPR št. 322 z dne 22. julija 1998 ter nadaljnjimi spremembami so davčne napovedi, vložene v roku devetdeset dni po poteku zgoraj navedenih rokov, veljavne, razen v primeru uporabe kazni, ki so predvidene z zakonom.

en	Par. 12 of art. 16 of the above mentioned Law no. 537 of 1993 lays down a specific rule in relation to a particular type of division:
sl	Odstavek 12, člena 16 navedenega zakona št. 537 iz leta 1993 narekuje posebno disciplino za poseben primer odcepitve s tem, da določi, da:

en	The main features of the special VAT regime applicable to entertainment activities, regulated by paragraph 6 of article 74 can be summarized as follows: - application of VAT on the same taxable base as the tax on entertainment; - application of a flat-rate deduction; - exemption from accounting obligations, including that of submitting the annual return; - obligation to keep separate accounts, in terms of paragraph 4 of article 36, for activities other than
sl	Poseben sistem DDV, ki se uporablja za zabaviščne dejavnosti, ureja 74. člen, šesti odstavek, se lahko tako povzame v glavnih vidikih: - uporaba DDV na isti davčni osnovi davka na zabavo; - pavšalno določanje odbitka; - oprostitev od knjigovodskih obveznosti, vključno s tistimi, ki zadevajo predložitev letne napovedi; - obveznost sprejema ločenega knjigovodstva v skladu s 36. členom, četrti odstavek, za dejavnosti, ki

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

en	In addition to this, it is possible to benefit from the exemption of having to give the guarantee for the credits set off by the controlling and subsidiary companies if the circumstances referred to in paragraph 7 of art. 38-bis apply.
sl	Možno je koristiti oprostitev storitve jamstva za kompenzirane terjatve kontrolne in kontrolirane družbe, če se izkažejo pogoji v skladu s 7 odst., 38-bis člena.

en	Field 5 is reserved for subcontractors who during the previous year recorded a turnover at least 80 per cent of which was for services provided under subcontracting agreements, regarding which, as a result of article 35, paragraph 6-ter, of Decree Law no. 223 of 4 July 2006, converted by Law no. 248 of 4 August 2006, the annual limit for compensation has been raised to one million Euro.
sl	Polje 5 je namenjeno podizvajalcem, ki so v preteklem letu registrirali promet, katerega najmanj 80 odstotkov storitev je opravljenih v okviru podizvajalskih pogodb, za katere je na podlagi 6.ter odstavka 35. člena zakonskega odloka št. 223 z dne 4. julija 2006, spremenjenega z zakonom št. 248 z dne 4. avgusta 2006, letna meja za nadomestila zvišana na milijon evrov.

en	- progressive numbering and keeping of invoices relating to purchases;
sl	- zaporedno oštevilčenje in shranjevanje prejetih faktur;

en	It is hereby specified that in this case, for the correct filing of the statement, reference can be made to the instructions concerning cases of substantial subjective transformation (par. 3.3).
sl	V tem primeru je za pravilno izpolnjevanje napovedi možno sklicevanje na to, kar je prikazano v navodilih za primere večjega preoblikovanja (odstavek 3.3).

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

en	1, (VH3, VH6, VH9 and VH12) a single amount, being the algebraic sum of the credits and debits emerging from the payments of single periods, must be indicated.
sl	1 (VH3, VH6, VH9 in VH12) mora biti naveden edini znesek ,ki izhaja iz algebrične vsote terjatev in obveznosti, ki izhajajo iz izplačil posameznih obdobij.

en	Adjustment of deduction for depreciable goods - Article 19 bis 2, paragraph 4
sl	Popravek odbitka za sredstva, ki se amortizirajo - 19 bis 2. člen, 4. odst.

en	In field 6 indicate purchases of goods from San Marino for which a VAT-exempt invoice was issued by the San Marino seller and for which the domestic purchaser has fulfilled the relevant obligations in accordance with art. 17, second paragraph.
sl	Polje 6 nakupi izdelkov iz San Marina z izdajo fakture bremenitve davka s strani cedenta iz San Marina za katere je nacionalni kupec izpolnil obveznosti v skladu s 17. členom, drugi odstavek.

en	In terms of art. 3, paragraph 10 of Law no. 7 of 2000, silver in bars or in grains with a purity equal to or superior than 900 thousandths (so-called pure silver) follows the regulations referred to in article 17, paragraph five and article 70, paragraph five as amended by the aforesaid Law.
sl	V skladu s 3. členom, 10. odst., zakona št. 7 z 2000, srebro v ingotih ali zrnih, katerega čistoča je enaka ali večja od 900 tisočink (čisto srebro) sledi kategoriji v skladu s členi 17, peti odstavek in 70, peti odstavek kot spremenjeni z omenjenim zakonom.

en	Line VK25, request for refund of credit surplus by the controlling company, this line must be completed only if in the annual return there is a credit surplus that has not been set off (that is, if the amount in line VK23 is greater than the amount in line VK24), which is transferred to the group and for which the controlling company has requested a refund.
sl	Vrstica VK25 za zahtevani presežek terjatve za povračilo s strani kontrolne družbe se vrstico izpolni samo v primeru, če se ob letni napovedi izkaže presežek nekompenzirane terjatve (in sicer če je znesek v vrstici VK23 večji od zneska v vrstici VK24) prenesen na skupino in se zahteva za povračilo kontrolne družbe.

en	In addition to this, the aforesaid article gives taxpayers who do not want to determine the tax due on a flat rate basis, the right to communicate their choice when submitting their VAT return relative to the year in which the choice was made, which is also valid as regards income taxes (see line VO32).
sl	Omenjeni člen poleg tega predvideva pravico za zavezance, ki ne želijo pavšalno določati davek, da obvestijo o tej opciji namesto napovedi DDV za leto v katerem je bila opravljena izbira velja tudi za davek na dohodek (glej vrstica VO32).

en	- the procedure for the payment of group VAT is interrupted, consequently the incorporating company shall file two returns: one concerning its own business performed throughout the entire year and one on behalf of the ex controlling incorporated company.
sl	- postopek plačila DDV skupine se prekine, posledično predloži pripojitvena družba dve napovedi, eno za svojo dejavnost, ki se je opravljala skozi celo leto in eno za račun pripojene družbe, ki je bila kontrolna družba.

en	In terms of paragraph 3 of article 1 of Presidential Decree no. 100 of 23 March 1998, taxpayers who entrust their bookkeeping to third parties may exercise the option, provided for in paragraph 3 of article 1 referred to above, to make the monthly VAT payments with reference to the transactions carried out in the second preceding month.
sl	V skladu s 1. členom, 3. odst. odloka predsednika republike št. 100 z dne 23. marca 1998 zavezanci, ki tretjim osebam zaupajo vodenje svojih knjig, morajo izbrati opcijo, ki je predvidena po 1. členu, 3. odst., plačati mesečni DDV s sklicevanjem na izvedene posle v drugem naslednjem mesecu.

en	Line VW20 indicate the amount of refunds during the year requested by the controlling company for the entire group.
sl	V vrstico VW20 se navede znesek medletnih povračil, ki jih zahteva kontrolna družba za celo skupino.

en	On the other hand, those taxpayers who voluntarily adopt separate accounts shall refer for this purpose to the total business volume of their activities.
sl	Zavezanci pa, ki sprejmejo ločeno knjigovodstvo po lastni izbiri, se morajo v ta namen sklicevati na celotni promet vseh opravljanih dejavnosti.

en	NOTICE: the controlled companies shall not enclose their own return, their guarantees or the certification of the controlling company relating to the compensated credit; the amount of the compensated credits shall be reported by the controlling company in part VS of the VAT prospectus 26 PR/2014; the guarantees concerning the compensated credits shall be forwarded to the controlling company.
sl	OPOZORILO: Kontrolirane družbe morajo priložiti svoji napovedi ne lastnih jamstev ne potrdila kontrolne družbe za kompenzirano terjatev; zneske kompenziranih terjatev morajo kontrolne družbe navesti v preglednici VS v preglednici DDV 26 PR/2014, jamstva za kompenzirane terjatve morajo biti prenesena kontrolni družbi.

en	Taxpayers with extraordinary transactions (mergers, divisions, etc.) or other substantial subjective transformations
sl	Zavezanci izrednih poslov (združitev, odcepitev, itd.) ali druga večja preoblikovanja

en	On the other hand, as regards imports of gold other than investment gold by taxable subjects residing in the national territory, the tax, despite being certified and settled in the customs declaration is materially discharged later on, in a similar way as that provided for internal transfers (art. 70, paragraph five).
sl	Kar pa zadeva uvoze zlata, ki ni investicijsko, ki jih izvajajo pasivni subjekti, ki so rezidenti na nacionalnem ozemlju, davek, čeprav je ugotovljen in plačan v carinski deklaraciji, je materialno plačan v naslednjem trenutku na enak način kot je predvideno za interne cesije (70. člen, peti odstavek).

en	In this regard it is pointed out that, as specified by circular no. 64 del 2007 and confirmed by circular no. 52 of 2008 with reference to advance payments of tax, the tax paid using the abovementioned form must be combined with the periodic payment for the period in which the sale of the motor vehicle took place.
sl	Kot je navedeno v okrožnici št. 64 v 2007 in poudarjeno v okrožnici št. 52 v 2008 nanašajoč se na plačilo akontacije davka, plačani davek z uporabo omenjenega modela mora prispeti v obdobno izplačilo za obdobje, ko je prišlo do prodaje osebnega vozila.

en	Line VF54 the box must be crossed if occasional sales of used goods have been made with the application of the special margin regime provided for by Decree Law no. 41 of 1995.
sl	Vrstica VF54 kvadratek mora biti označen, če so bile izvedene občasne cesije rabljenih sredstev z uporabo posebnega režima marže, ki ga predvideva zakonski odlok št. 41 z

en	3.3.1 - METHODS OF COMPLETION IN CASE OF TRANSFORMATION OF TAXPAYERS WITH UNIFIED VAT ACCOUNTS
sl	3.3.1 - NAČIN IZPOLNJEVANJA V PRIMERU PREOBLIKOVANJA SUBJEKTOV S POENOTENIM KNJIGOVODSTVOM

en	For the completion of this line by subjects who during the fiscal year have participated in extraordinary operations or significant transformations relating to taxable subjects which however have not brought about the extinction of the assignor (e.g. partial demergers, conferment, sale or donation of a company branch), note that:
sl	Za izpolnjevanje te vrstice s strani subjektov, ki so v teku davčnega leta sodelovali v izrednih poslih ali pri bistvenem preoblikovanju subjektov, ki niso pomenili ugasnitev subjekta prosilca (delna odcepitev, vložek, cesija ali podaritev dela podjetja) je treba vedeti, da:

en	SECTION 5 - Option regarding IRAP (Regional Tax on Productive Activities)
sl	RAZDELEK 5 - Opcija v namene davka IRAP

en	• the amount from line VF24 if in line VF30 no box has been crossed;
sl	• znesek iz vrstice VF24, če v vrstici VF30 ni bil označen noben kvadratek;

en	Amount of EU considerations (line 1 + line 8) Amount of the outside EU considerations (line 2 + line 3 - line 8) Amount of deductible costs (line 1 + line 5) Cost credit relative to the previous year (from line 14 of the 2012 prospectus)
sl	Višina plačil EU (vrstica 1 + vrstica 8) Višina plačil zunaj EU (vrstica 2 + vrstica 3 - vrstica 8) Znesek odbitni stroškov (vrstica 1 + vrstica 5) Terjatev stroška za predhodno leto (iz vrstice 14 razpredelnica za leto 2012)

en	Taxpayers other than individuals may access the abovementioned restricted areas through the appointed agents and/or appointed operators as set out above.
sl	Uporabniki, ki niso fizične osebe, dostopajo do omenjenih rezerviranih mest preko pooblaščenih upraviteljev in/ali pooblaščenih operaterjev, kot je zgoraj pojasnjeno.

en	These operations must also be shown separately in field 2.
sl	Ta opravila morajo biti ločeno navedena tudi v polju 2.

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

en	• presence of option as referred to in art. 36-bis (line VF33).
sl	• prisotnost opcije v skladu s 36-bis členom (vrstico VF33), v tem primeru se v vrstico

en	Nevertheless, if the limit of 25,822.84 Euro in respect of business turnover is exceeded then, starting from the next calendar year, it is no longer possible to apply the relief system.
sl	Preseganje meje v višini 25.822,84 evrov posla pomeni manjšo možnost uporabe režima olajšav od naslednjega koledarskega leta.

en	This line must also include the sum of the amounts in line VL31 of the returns of all companies adhering to group payment.
sl	V to vrstico se vnese tudi vsota zneskov iz vrstice VL31 napovedi vseh družb, ki pristopijo k plačilu skupine.

en	The said imports of industrial gold, as well as investment gold and pure silver must also be included in line VF25, field 3.
sl	Ti uvozi industrijskega zlata, investicijskega zlata in čistega srebra se zajamejo tudi v vrstico VF25, polje 3.

en	• domestic purchases, including those specified in art. 58, paragraph 1, of Decree Law 331/1993;
sl	• nakupe v državi vključno z nakupi v skladu z 58. členom, 1. odst., zakonskega odloka št. 331/1993;

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 (intra-community purchases and art. 17, paragraphs 2, 5, 6 and 7) or by persons operating in specific sectors of business for commissions paid by them (art. 74, first paragraph, letter e), art. 74-ter, paragraph
sl	Ta preglednica je namenjena določanju posebne vrste poslov za katere davek, na podlagi posebnih določil, dolguje cesionar (nakupi med občinami in 17. člen, odstavki 2, 5, 6 in 7) ali subjekti, ki delujejo v posebnih sektorjih dejavnosti za provizije, ki se jim izplačujejo (74. člen, prvi odstavek, črka e), 74-ter člen, 8. odst.).

en	These payments must be included in line VL29, field 1.
sl	Ta vplačila morajo biti zajeta v vrstico VL29, polje 1.

en	1.3.1 - METHODS AND TERMS FOR FILING
sl	1.3.1 - NAČIN IN ROK ZA PREDLOŽITEV