ELRC project Acquisition of bilingual data (from multilingual websites), normalization, cleaning, deduplication and identification of parallel documents have been done by ILSP-FC tool. Multilingual embeddings (LASER) were used for alignment of segments. Merging/filtering of segment pairs has also been applied. en sl 5920 176424 146689 5365 10825

1.0327868852459017 These operations mainly regard generating a secure environment. Ti ukrepi se nanašajo predvsem na ustvarjanje varnega okolja. 2.0 Wholly inside the EU Wholly outside the EU Mixed V celoti zunaj EU Mešano 1.3055555555555556 Responsibilities of the authorized intermediary Odgovornost pooblaščenega posrednika 1.1612903225806452 - during the previous calendar year: - v prejšnjem koledarskem letu: 1.0625 Town (or foreign Country) of birth Občina (ali tuja država) rojstva 0.8909090909090909 December 2012 if activity started in January 2013 December 2012, v primeru začetka dejavnosti januar 2013 1.2580645161290323 Specifically, the PIN code is required: Še zlasti je potrebna koda PIN: 0.9555555555555556 GEIE (European Groups of Economic Interest) GEIE (Evropske skupine gospodarskega intresa) 0.9473684210526315 • have not carried out export sales; • niso izvedle prodaj v smislu izvoza; 1.2307692307692308 Applying the mathematical method Uporaba matematične metode 1.1923076923076923 Waiving of regime of exemption. Odpoved režima oprostitve. 0.7 Revenue Agency Agencija za Prihodke 1.1 1) Supplementary return in favour 1) Dopolnilna napoved v korist 0.9512195121951219 This credit, as specified by resolution no. 4/DPF of 14 February 2008, may be: Ta terjatev, kot je navedeno v sklepu št. 4/DPF z dne 14. februarja 2008 je lahko: 1.2535211267605635 In particular, article 2506 septies of the civil code provides for two forms of division: Predvsem 2506. člen civilnega zakonika predvideva dve obliki odcepitve: 1.1333333333333333 SECTION 3 - Termination of control during the year. RAZDELEK 3 - Prenehanje kontrole v teku leta. 0.9166666666666666 Penalty of 30% of unpaid amount (article 13) Kazen v višini 30% neplačanega zneska (13. člen) 1.1666666666666667 B) Inheritance B) Dediščina 0.9292035398230089 It is still possible to access Entranel through via virtual private network for users who still use this. Velja možnost dostopa do Entratela preko virtualnega zasebnega omrežja za uporabnike, ki jo še vedno uporabljajo. 1.3125 Application of tax in the ordinary manner. Uporaba davka na navadne načine. 1.0357142857142858 • associations mostly consisting of subjects belonging to ethnic-linguistic minorities; • združenja, ki združujejo predvsem subjekte, ki pripadajo narodno-jezikovnim manjši 1.16 Mutual insurance companies 7. Vzajemne zavarovalnice 7. 0.9649122807017544 • from 6720 to 6727 for payments made for sub-supplies. • od 6720 do 6727 za plačila, ki jih izvede podizvajalec. 1.2987012987012987 The electronically filed return can be forwarded: a) directly; b) through authorized intermediaries. Napoved se lahko posreduje: a) neposredno; b) preko pooblaščenih posrednikov; 1.0714285714285714 3 Subjects affected by the humanitarian emergency connected with the influx of migrants from North Africa 3 - Podjetja, ki so jih prizadele izredne humanitarne razmere zaradi pritoka priseljencev iz sever 1.2340425531914894 • the subject of a request for refund in subsequent years; • predmet zahteve izplačila v naslednjih letih; 1.1081081081081081 • from 6001 to 6012 for monthly payments; • od 6001 do 6012 za mesečna plačila; 1.2941176470588236 Unrecognised associations and committees 13. Nepriznana združenja in odbori 13. 1.3571428571428572 Data relating to the period of control Podatki za kontrolno obdobje 1.1348314606741574 • by all agricultural producers (both in the special regime and in the ordinary regime opted for) for • kmetijski proizvajalci (tako v posebnem režimu kot tudi v navadnem režimu po izbiri) za 1.2063492063492063 provision issued by the Director of the Revenue Agency of 20 December 2010): ukrep Direktorja Agencije za Prihodke z dne 20. decembra 2010): 1.2173913043478262 • connecting to the service; • povezavo do storitve; 0.7446808510638298 Telephone numbers and email address Telefonske številke in naslov elektronske pošte 0.9672131147540983 • using the applications distributed by the Revenue Agency; • uporabo programov, ki jih distribuira Agencija za prihodke; 1.0357142857142858 • capital based non-profit amateur sports societies (including co-operative companies). • nepridobitne amaterske športne kapitalske družbe (vključno z zadružnimi družbami). 0.8767123287671232 In this latter case indicate the entire amount erroneously paid. V tem zadnjem primeru se navede celotni znesek, ki je bil napačno plačan. 1.0277777777777777 Conforming to the parameters for 2012 Prilagajanje parametrom za leto 2012 1.0 TOTAL (sum of lines 1, 2 and 3) SKUPAJ (vsota vrstic 1, 2 in 3) 1.0964912280701755 These margins must be determined analytically, not contributing to the formation of the global margin; - in line 18 indicate: Te marže se določijo na analitični način, ker ne prispevajo k oblikovanju globalne marže; - v vrstico 18 navedite: 1.0 • field 2, the last month of control (for example 01 for January, 12 for December). • polje 2, zadnji mesec kontrole (primer 01 za mesec januar, 12 za mesec december). 1.0 Closed deposits Zaprti depoziti 1.4482758620689655 The amateur sports associations and societies must indicate in their name that the objective of the society is amateur sports. Amaterska združenja in družbe morajo v nazivu in firmi navesti cilj amaterskega športa. 0.926829268292683 NOTICE: The password expires periodically and must be changed every 90 days. POZOR: Geslu redno poteče veljavnost, zato ga je potrebno zamenjati vsakih 90 dni. 0.9122807017543859 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. 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). 1.1428571428571428 The PIN code is personal and must be kept strictly confidential. PIN je strogo osebna koda in jo je treba skrbno hraniti. 1.0 Line 3, adjustment for changes of the tax regime. Vrstica 3, popravek za spremembe davčnega režima. 1.1636363636363636 SECTION 2 - Payments for registration of European Union vehicles RAZDELEK 2 - Plačila za registracijo osebnega vozila EU 1.1095890410958904 • by all taxpayers who carry out commercial, artistic or professional activities; • vsi zavezanci, ki izvajajo trgovsko, umetniško ali strokovno dejavnost; 1.222972972972973 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. C, na podlagi obvestila Ministrstva za Gospodarstvo in Finance ter kovanci, ki imajo enake lastnosti, četudi niso zajeti v zgoraj omenjenem spiskuo. 1.0675675675675675 • are carried out by subjects as indicated in the fifth paragraph of article 6; • opravljene s strani subjektov, ki so navedeni v petem odstavku 6. člena; 1.3440860215053763 Obviously, when the first use takes place in the years following the year of purchase it is necessary to make the adjustment. Seveda ko do prve uporabe pride v naslednjih letih po letu nakupa, je treba izvesti popravek. 1.1538461538461537 3.4.2 - SPECIFIC INSTRUCTIONS FOR PARTICIPATION IN EXTRAORDINARY OPERATIONS 3.4.2 - POSEBNA NAVODILA ZA MOŽNOSTI UDELEŽBE PRI POSEBNIH POSLIH 1.1428571428571428 European cooperative company 59. Zadružne evropske družbe 59. 1.1363636363636365 SECTION 3-B - Agricultural businesses (article 34) RAZDELEK 3-B - Kmetijska podjetja (34. člen) 1.368421052631579 Their total (to be indicated without a preceding "minus" sign) must be subtracted from the total amount of purchases made in 2013. Njihova višina (ki se navede brez znaka "manj") se mora odbiti od celotnega nakupa v letu 2013. 1.5 In this case, indicate a minus sign (-) in front of the relevant amounts (within the fields). V takih primerih navedite znak (-) pred zneski (znotraj polj). 0.9 SECTION 3-C - Special cases RAZDELEK 3-C - Posebni primeri 0.7076923076923077 Detailed information on the Fisconline service Posebne informacije v zvezi z elektronskimi storitvami Fisconline 0.9583333333333334 Completion of Section 1 Izpolnjevanje razdelka 1 1.2380952380952381 Exempt Agricultural Producer that has exceeded the 1/3 limit for operations other than agricultural ones Oproščeni kmetijski proizvajalec ki je presegel mejo 1/3 za posle, ki niso kmetijski 1.0224719101123596 • if the credit recognised (e.g. 800) is smaller than the amount declared (e.g. 1000), this • če je priznana terjatev (npr. 800) manjša od prijavljenega zneska (npr. 1000) se navede 0.8235294117647058 Here one is dealing with gold destined for essentially industrial use. Vzgoraj navedenih primerih gre za zlato, ki je namenjeno v glavnem industrijski rabi. 1.0740740740740742 Professional associations 35. Združenja strokovnjakov 35. 1.05 Artistic and professional associations 28. Združenje umetnikov in strokovnjakov 28. 1.2 Individual/Global third-party account After collection Osebni/skupni račun tretjih oseb Po izterjavi 1.1290322580645162 Application of VAT to sales of investment gold - Article 10, number 11 Uporaba DDV za cesije investicijskega zlata - 10. člen, št. 11 0.9775280898876404 • purchases of goods in transit or deposited in places subject to customs surveillance; • nakupi sredstev v tranzitu ali deponirani na krajih, ki so podvrženi carinski kontroli; 0.9193548387096774 • those regularly engaged in the tax consulting business; • tisti, ki običajno opravljajo dejavnost davčnega svetovanja; 1.3333333333333333 The operations indicated in line VE32 do not contribute to the formation of the ceiling. Posli navedeni v vrstici VE32 ne prispevajo k oblikovanju plafona. 1.0978260869565217 Such terms become valid in any case as from 1st January of the tax year in which the choice was made. Ti roki pretečejo v vsakem primeru od 1. januarja davčnega leta, ko je bila izvedena izbira. 0.8869565217391304 These credits, as clarified by resolution no. 78 of 2011, cannot be included in the group VAT payment. Te terjatve, kot je pojasnjeno v resoluciji št. 78 iz leta 2011, ne morejo biti združene v likvidacijo DDV skupine. 1.0740740740740742 Certificates of deposit and savings certificates Portfolio Potrdila o depozitih in obveznicah prihrankov Portfelj 1.0 In section 1, line VO10, a new box has been provided following Croatia's entry into the European Union, as of 1 July 2013. V oddelku 1, vrstica VO10, je bilo določeno novo polje zaradi vstopa Hrvaške v Evropsko unijo, in sicer od 1. julija 2013. 1.265536723163842 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. 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. 1.0166666666666666 The VAT return must be filed autonomously and electronically. Napoved DDV mora biti predložena samostojno ali elektronsko. 1.01 The quarterly payment of VAT entails that the amounts to be paid must be increased by interest of 1%. Trimesečno plačilo ddv pomeni, da se vsote, ki jih je treba plačati povečajo za obresti v višini 1%. 1.0588235294117647 into their tax account in the two years prior to the date of the claim, including payments davčni izračun v dveh letih pred datumom prošnje, vključno z vplačili za kompenzacijo 1.2608695652173914 Application of the ordinary (or analytical) margin method. Uporaba navadne (ali analitične) metode marže. 1.099290780141844 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. izpolnjena samo enkrat s tem, da se povzamejo podatki različnih knjigovodstev ali različnih subjektov, ki so bili udeleženi v preoblikovanju. 0.7916666666666666 • his own tax code; • svojo davčno številko; 1.1666666666666667 • those registered in the roll of agronomists and forest experts, agro-technicians and agri • inženirji agronomije, gozdarstva, tehniki agronomije in kmetijski izvedenci. 1.7647058823529411 This amount decreases the business turnover during the year. Ta znesek zmanjša poslovni promet. 0.8686868686868687 • relating to exempt activities if occasional taxable operations are also carried out. • ki se nanašajo na dejavnosti, oproščene davka, če se izvajajo tudi obdavčljive občasne operacije. 1.0810810810810811 INTRA-COMMUNITY TRANSACTIONS AND IMPORTS POSLI MED DRŽAVAMI SKUPNOSTI IN UVOZI 0.9819819819819819 In fields 1, 2, 3, 4 and 7 certain types of exempt operations already included in line VE33 must be included. V poljih 1, 2, 3, 4 in 7 morajo biti navedene nekatere vrste oproščenih poslov, ki so že zajeti v vrstici VE33. 1.219298245614035 • 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); • polje 3, zadnji mesec, ko sta kontrolna in kontrolirana družba sodelovali pri plačilu skupine (12 za celo leto); 1.3548387096774193 It is pointed out that the other lines of the current section must not be completed. Gre poudariti, da se ne izpolnijo druge vrstice tega razdelka. 0.9183673469387755 • field 12, amount payable without guarantee. • polje 12, znesek,ki se izplača brrez garancije. 1.1 In this particular hypothesis, as already underlined in paragraph 1.1, the return shall be filed autonomously. Pri tem posebnem vprašanju kot je poudarjeno v odstavku 1.1 mora biti napoved predložena samostojno. 1.141025641025641 of the two forms cannot be compensated or added together; b) input VAT in the 1st period. morejo biti ne kompenzirani ne med seboj sešteti; b) terjatev DDV v 1.obdobju. 1.0490196078431373 In both fields any purchases that are nontaxable on the basis of specific provisions must also be included. V obeh poljih morajo biti prav tako zajete morebitne neobdavčene nabave v skladu s posebnimi določili. 1.5378787878787878 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; Napoved se lahko predloži, če niso začeli dostopi, inšpekcija ali preverjanje in omogoča uporabo nižjih kazni, poleg seveda obresti; 0.9305555555555556 For Entratel users a specific section has been provided in which personalised messages are available according to the user's activity. Za uporabnike Entratel je bil pripravljen poseben oddelek, v okviru katerega so na voljo prilagojena sporočila skladno z dejavnostjo uporabnika. 1.035294117647059 This option is binding for five years (ten years if the adjustment regards real estate). Ta opcija zavezuje zavezanca za pet let (deset let, če popravek zadeva nepremičnino). 1.0112359550561798 Line VX1 amount to pay (or to be transferred by the controlling and controlled companies). Vrstica VX1 Znesek, ki se plača (ali prenese s strani kontrolnih in kontroliranih družb). 1.065040650406504 This obligation does not exist if the taxpayer decides to opt for the application of tax in the ordinary manner to both activities. Ta obveznost ne obstaja v primeru, da se zavezanec odloči, da bo glede na obe dejavnosti sprejel davek v normalnih načinih. 0.8444444444444444 PERSONS AFFECTED BY EXCEPTIONAL EVENTS SUBJEKTI, KI SO JIH PRIZADELI IZREDNE DOGODKE 1.006896551724138 In any case, the communication of receipt can be requested with no time limit (by both taxpayers and intermediaries) at any Revenue Agency Office. Na vsak način se obvestilo o prejemu lahko zahteva brez časovne omejitve (tako zavezanec kot posrednik) kateremu koli Uradu Agencije za Prihodke. 1.0515463917525774 b) Electronic filing through authorized intermediaries (entrusted subjects and companies of the group) b) Elektronska predložitev preko pooblaščenih posrednikov (pooblaščeni subjekti in skupine družb) 0.78125 How to complete line VA10 Način izpolnjevanja vrstice VA10 1.3243243243243243 SECTION 3 - Guarantees of the controlling company RAZDELEK 3 - Jamstva kontrolne družbe 1.125 CONTROLLING AND CONTROLLED COMPANIES KONTROLNE IN KONTROLIRANE DRUŽBE 1.1025641025641026 Other organisations of people and goods 44. Druge organizacije oseb in sredstev 44. 0.8974358974358975 SECTION 1 - General analytical data RAZDELEK 1 - Analitični splošni podatki 0.45 For problems with: Za rešitve problemov, ki se nanašajo na: 0.9393939393939394 This section must be completed exclusively if the company left the group during the tax year. Ta razdelek se izpolni izključno v primeru, če je družba izstopila iz skupine v teku davčnega leta. 1.3405797101449275 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. Če pa se opcija izvaja za posamezno številko je zavezujoča samo za številko in se jo lahko posreduje kumulativno za številke za celo leto. 1.3111111111111111 Accordingly, in the corresponding lines of part VH, section V ustreznih vrsticah preglednice VH, razdelek 1.054054054054054 Agricultural Producer Business Turnover > 7,000 Euro (ordinary special regime) Kmetijski Proizvajalec Promet v višini > 7.000 eur (poseben navaden režim) 0.9428571428571428 OPTIONS AND REVOCATIONS (Part VO) OPCIJE IN PREKLICI (Preglednica VO) 1.016260162601626 • indicate the total figures relating to imports of goods resulting from customs declarations recorded during the tax period. • navedite skupne podatke glede uvozov sredstev, ki izhajajo iz enotne carinske deklaracije registrirane v davčnem obdobju. 0.9743589743589743 If the payment term falls on a Saturday or on a holiday, this term is extended to the first following working day. V vseh primerih, kjer rok plačila sovpada s soboto ali s praznikom, se ta rok podaljša na prvi naslednji delovni dan. 1.005586592178771 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. 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. 0.9111111111111111 introduced by resolution no. 377 of 2007. dajatev dolocene s resolucijo št. 377 v 2007. 1.1118012422360248 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. 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. 1.3859649122807018 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: Če je to terjatev Agencija za Prihodke spremenila po izplačilu davka v skladu s členom 54bis, se v vrstico navede: 1.0546875 This amount, already included in line VD54, must not in any case exceed the amount resulting from the following formula: (VL32 - VL34). Ta znesek, že zajet v vrstico VD54, v nobenem primeru ne sme biti večji od zneska, ki izhaja iz naslednje formule (VL32 - VL34). 1.0163934426229508 Non resident taxpayers operating through a stable organization Subjekt nerezident, ki je deloval preko stabilne organizacije 0.9354838709677419 Reported below are the main general amendments introduced in the 2014 VAT return forms. V nadaljevanju so prikazane glavne splošne spremembe, ki so bile uvedene za obrazce DDV 2014. 1.4615384615384615 If the transferor has opted for the application of the tax, a similar right is also granted to the intermediaries. Če je cedent izbral sistem ddv, je podobna pravica dovoljena tudi posrednikom. 0.9509803921568627 - the adoption or abandonment - by choice or by law - of a special regime that is based on a flat - sprejemanje ali opustitev po izbiri ali na podlagi zakona posebnega režima, ki na podlagi pavšalnega 1.15 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. 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. 1.1614906832298137 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. 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. 1.467741935483871 - request the refund thereof, if the conditions and requirements listed in art. 30 are met. - zahteva povračilo, če obstajajo pogoji navedeni v 30. členu. 1.09375 Legislative Decree no. 241 of 1997; dadajnega odloka št. 241 z 1997; 1.0943396226415094 3.4.3 - INSTRUCTIONS FOR THE COMPLETION OF PARTS VH AND VK 3.4.3 - NAVODILA ZA IZPOLNJEVANJE PREGLEDNIC VH IN VK 1.028169014084507 Settlement in the event of use of the ceiling beyond the available limit. Ureditev v primeru uporabe okvirja, ki presega prostor, ki je na voljo. 1.0365853658536586 Field 8 indicate the percentage of deduction, calculated using the following formula: V polje 8 se navede odstotek odbitka, ki se izračuna na podlagi naslednje formule: 1.3793103448275863 • 6013 and 6035 for payments on account; • 6013 in 6035 za akontacijo; 0.8043478260869565 (Completion of line VA10 and part VH) (Izpolnjevanje vrstice VA10 in preglednice VH) 1.1521739130434783 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. 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. 1.162162162162162 • the date (day, month and year) on which the obligation to transmit the communication • datum (dan, mesec in leto) prevzema obveznosti za posredovanje napovedi. 1.371069182389937 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. V primerih istočasnega izvajanja storitev in drugih dejavnosti brez ločenega beleženja zneskov se v namene opcijske izbire uporablja meja v višini 700.000 eur. 1.4210526315789473 The more extensive time periods provided for by other legislative provisions relating to the determination of the tax remain unchanged. Ostajajo daljši roki, ki jih predvidevajo druga zakonska določila, ki zadevajo določanje davka. 1.1477272727272727 - PART VC - EXPORTERS AND ASSOCIATED OPERATORS - PURCHASES AND IMPORTS WITHOUT THE APPLICATION OF VAT - PREGLEDNICA VC - IZVOZNIKI IN PODOBNI DELAVCI - NAKUPI IN UVOZI BREZ UVELJAVLJANJA DDV 1.2857142857142858 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. Iz objektivnega vidika so turistični paketi sestavljeni na podlagi 2. člena zakonodajnega odloka št. 111 z dne 17. marca 1995. 1.094890510948905 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 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 1.2485207100591715 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. 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. 1.024390243902439 Art. 52, paragraph 75, of Law 448 of 2001. 52. člen, 75. odst. zakona št. 448 z 2001 0.9482758620689655 Taxable rounded off VAT (21% of 826.00) Tax rounded off Zaokrožena davčna osnova DDV (21% 826,00) Zaokroženi davek 1.2238805970149254 We point out that the following persons are not required to present the guarantee: Spominjamo, da vročitev garancije ni obvezna za naslednje subjekte: 1.125 SECTION 2 - Data summary relating to all activities carried out RAZDELEK 2 - Povzetni podatki za vse izvajane dejavnosti 0.9565217391304348 Section 1 is reserved: Razdelek 1 je namenjen: 0.9655172413793104 - persons who have presented a claim for a refund of a sum not greater than 5,164.57 - zavezance, ki so vročili prošnjo za povračilo za znesek, ki ne presega 5.164,57 evra. 1.0511811023622046 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). 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). 1.4078947368421053 Changeover from the overall method of determining the margin to the ordinary method (or analytical method). Prehod iz globalne metode določanja marže v navadno metodo (ali analitično). 0.8235294117647058 Reference base Referenčna osnova 0.8648648648648649 Completion of part VH by sub-suppliers (article 74, paragraph 5) Izpolnjevanje preglednice VH s strani poddobaviteljev (74. člen, 5. odst.) 1.3756613756613756 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. 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. 0.8055555555555556 HOW TO COMPLETE PROSPECTUS A: NAČIN IZPOLNJEVANJA RAZPREDELNICE A: 1.065217391304348 Total of transfers and exports of used goods etc. Višina cesij in izvoza rabljenih sredstev itd. 0.9214659685863874 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. 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. 1.1263157894736842 The amount derived from line 24 must be comprised in the line VE32 between the other not taxble operations. Znesek, ki izhaja iz vrstice 24 mora biti zajet v vrstici VE32 med drugimi neobdavčenimi posli. 0.9444444444444444 In particular, the tax codes 6728 for the tax on en Predvsem morajo biti navedene šifre dajatve 6728 za da 0.9661016949152542 Consequently the lines in Section 3 have been renumbered. Posledično so bile vrstice v oddelku 3 ponovno oštevilčene. 1.037037037037037 Main amendments to the forms Glavne spremembe v obrazcih 1.219298245614035 Pursuant to the art. 17, third par., tax representation institutes and direct identification bodies play an alternative role to each other. V skladu s 17. členom , drugi odstavek, ustanove davčnega zastopstva in neposredna identifikacija so alternativne. 0.9534883720930233 C) Separate accounts kept both by the declaring taxpayer and by one or more of the C) Ločena knjigovodstva, ki jih vodi ali zavezanec prijavitelj ali eden ali več drugih 1.6206896551724137 A) Transformation occurred during the year 2013 A) Preoblikovanje v letu 2013 0.918918918918919 chases; - column 2: amount of the ceiling used for imports of goods; Skupnosti; - stolpec 2: višina plafona, ki se uporablja za uvoze sredstev; 0.9666666666666667 • the tax code of the financial operator issued by the Italian financial Administration • davčna številka finančnega operaterja, ki jo je določila Italijanska davčna uprava (stol 1.1326530612244898 In case of inheritance, the filing obligation shall be fulfilled by the heirs following the instructions below: V primeru dedovanja deklarativno izpolnjevanje obveznosti opravijo dediči po naslednjih navodilih: 1.0451612903225806 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. 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. 1.0579710144927537 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". Poudarjamo tudi, da morajo biti podatki v zvezi z nerezidenti vedno navedeni v prostorčkih, ki so namenjeni "Podatkom davčnega zavezanca". 0.8909090909090909 Penalty ranging from 100% to 200% of the credits. Kazen v višini od 100 % do 200 % obsega teh dobropisov. 1.021978021978022 SECTION 2 - Taxable agricultural operations and taxable commercial or professional operations RAZDELEK 2 - Obdavčeni kmetijski posli in obdavčeni posli trgovske ali strokovne dejavnosti 1.35 The signature by the controlling entity or company, must be placed in the appropriate space in legible form. Podpis ustanove ali kontrolne družbe se vnese v ustrezno polje na čitljiv način. 1.358974358974359 Lines from VT2 to VT22 Division of the operations carried out as regards end consumers on a regional basis Vrstice od VT2 do VT22 Razdelitev poslov za končne kupce na pokrajinski osnovi 1.1898148148148149 • 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.). • 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.). 1.1470588235294117 Foreword - Main amendments to the forms Uvod - Glavne spremembe v obrazcih 1.1904761904761905 • in column 3, the name of the financial operator; • v stolpcu 3 naziv finančnega operaterja; 1.2444444444444445 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. Lahko se istočasno ali v različnih trenutkih predloži nekatere napovedi neposredno, ali druge preko družb skupine ali preko posrednika. 0.9145299145299145 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. 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 1.010989010989011 • trade union associations of entrepreneurs under art. 32, par. 1, letters a), b) and c), of • sindikalna združenja podjetnikov v skladu z 32. členom, 1.odst., črka a), b) in c) zakono 0.8376068376068376 In the case of group VAT payments for periods of less than one year, this credit must be indicated V primeru sodelovanja pri izplačilu DDV za skupino za obdobja, krajša od enega leta, pa mora biti ta dobropis naveden 1.056 The password is valid only the first time users access the Fisconline service, and must be immediately replaced with a new password. Geslo je veljavno le za zagotovitev prvega dostopa do storitev Fiscoline, zato ga je potrebno takoj zamenjati z novim geslom. 1.0 If line VL40 is completed, compare the instructions provided above. V primeru izpolnjevanja vrstice VL40 glej zgoraj navedena navodila. 1.2553191489361701 Agricultural activity under ordinary regime owing to option Kmetijska dejavnost v navadnem režimu po izbiri 1.0793650793650793 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). 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). 1.2307692307692308 Line 5, variation of the deduction relative to purchases made in previous years. Vrstica 5, sprememba odbitka za nakupe izvedene v prejšnjih letih 1.24 B - Discontinuation of business B - Prenehanje dejavnosti 1.2936507936507937 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. Po navodilih, danih v odstavku 3.3. subjekt, ki nastane iz preoblikovanja, mora izpolniti obrazec zase in za subjekt prosilca. 1.1518987341772151 Details regarding residence must be completed exclusively by those with residence overseas. Podatki glede stalnega bivališča izpolnijo izključno tisti, ki živijo v tujini. 1.1891891891891893 Consortia without status of legal entity 12. Konzorciji , ki niso pravne osebe 12. 1.1478260869565218 In particular, filing of the VAT return by the controlling and controlled companies must be carried out using the following methods: Predvsem predložitev napovedi DDV s strani kontrolirane in kontrolne družbe mora biti izvedena na naslednje načine: 1.1384615384615384 For further details please refer to Circular Letter no. 44 of 14 May 2002. Za nadaljnja pojasnila glej okrožnico št. 44 z dne 14. maja 2002. 1.2222222222222223 VF51 deduction of theoretical VAT VF51 teoretični odbitek DDV 1.146551724137931 • field 8, the reason for the annual refund (see Appendix under the entry "Controlling and controlled companies - Reason of refund"); • polje 8, namen letnega povračila (glej Dodatek pri postavki "Kontrolne in kontrolirane družbe - namen povračila"); 0.9953488372093023 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. 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. 0.978021978021978 • those enrolled, since 30 September 1993, in the roll of experts kept by the chambers of • tisti, ki so bili na dan 30. septembra 1993 vpisani kot strokovnjaki in izvedenci v gospo 0.9776119402985075 In relation to accounting obligations, paragraph 3 of article 9 of Presidential Decree no. 544/1999 referred to above provides for: Kar zadeva računovodskega izpolnjevanja obveznosti, 9. člen, 3. odst. navedenega odloka predsednika republike št. 544/1999 predvideva: 1.2013888888888888 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. 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. 0.9763779527559056 Users of the electronic service must perform a number of preliminary operations before using the service for the first time. Za uporabnike e-storitve Entratel se zahtevajo nekateri predhodni ukrepi, ki jih je potrebno opraviti ob prvi uporabi storitve. 1.2222222222222223 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. 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. 1.178343949044586 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. Navedeni rok 30 dni, v primeru izbire pošiljanja elektronskega obvestila, začne teči od šestdesetega dne po dnevu elektronskega prenosa obvestila posredniku. 1.3132530120481927 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. rokovanju, shranjevanju, predelavi, prodaji , ovrednotenju pod pogojem, da so predmet "pretežno" proizvodi pridobljeni s pridelovanjem zemlje, gozda ali z živinorejo. 0.926605504587156 The passive operations to consider consist of taxable purchases and imports which are tax deductible. Pasivni posegi, ki pridejo v poštev, pa so obdavčljivi nakupi in uvozi, za katere se uveljavi davčni odbitek. 1.1565217391304348 - HYPOTHESIS OF DISCONTINUATION OF THE GROUP - OBLIGATIONS OF EX CONTROLLLING COMPANIES IN RELATION TO THE GROUP'S EXCESS CREDIT USED - PRIMERI PRENEHANJA SKUPINE - IZPOLNJEVANJE BIVŠIH KONTROLNIH DRUŽB GLEDE PRESEGANJA UPORABLJENIH TERJATEV SKUPINE 1.2534246575342465 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%. Pravica po povračilu se uveljavi, če davčna stopnja za nakupe in uvoze preseže stopnjo, ki se uveljavi za aktivno izvedena dela, s povišanjem 10%. 1.2094594594594594 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. 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. 1.1742424242424243 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. Za zagotovitev varnosti in zaupnosti osebnih podatkov posameznega uporabnika nekatere operacije zahtevajo uporabo osebne kode (PIN). 1.0490196078431373 In the aforementioned cases the limit of three years after choosing the ordinary regime continues to apply. V zgoraj omenjenih primerih ostaja veljavna triletna obveza, ki je posledica izbire običajnega režima. 1.1379310344827587 Method of completion of the section reserved for exempt operations Način izpolnjevanja razdelka namenjenega oproščenim poslom 1.3448275862068966 Application of the ordinary VAT regime. Uporaba navadnega DDV režima. 1.2333333333333334 Failure to submit return: when the unpaid tax is greater than 30,000 Euro. Opustitev napovedi: ko je plačani davek višji od 30.000 eur. 0.9166666666666666 Securities and/or bond deposit account Free/Restricted savings deposit account Fiduciary relationship pursuant to Law no. 1966/1939 Collective asset management Asset management 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 0.922077922077922 - deduct in the year following 2013 or use for the purposes of set off; - odbijejo v naslednjem letu 2013 ali se lahko uporabi v namene kompenzacije; 0.7341772151898734 PROSPECTUS C TO BE USED TO COMPLETE SECTION 2 (USED GOODS) RAZPREDELNICA C KI SE UPORABLJA ZA IZPOLNJEVANJE RAZDELKA 2 (RABLJENA SREDSTVA) 1.143646408839779 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. 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. 1.1046511627906976 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: 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: 0.9772727272727273 - persons claiming the refund of a sum not greater than 10% of the total payments made - zavezance, ki prosijo za povračilo zneska, ki ne presega 10% celotne vsote vplačila za 1.1020408163265305 See also instructions for the completion of line VF53. Glej tudi navodila za izpolnjevanje vrstice VF53. 0.9491525423728814 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). 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). 1.4452054794520548 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." Amaterske športne družbe so ustanovljene v skladu s 17. odst., črka c), 90. člena "vskladu z veljavnimi določili, razen tistih, ki so pridobitne". 1.13 Part VW constitutes a summary of amounts for the purposes of the annual payment of the group tax debit or credit. Preglednica VW je povzetek zneskov v namene letnega izplačila obveznosti ali terjatve davka skupine. 1.0171428571428571 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 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 0.9428571428571428 ENTERTAINMENT AND SHOW ACTIVITIES RAZVEDRILNA IN ZABAVIŠČNA DEJAVNOST 1.8571428571428572 The purchases in question: Gre za nakupe: 1.1348314606741574 The greater taxable amount and relative tax must be indicated in the 2015/VAT return (2014 tax year). Večja davčna osnova in davek morajo biti navedeni v napovedi DDV/2015 (davčno leto 2014). 1.155844155844156 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. Vrstica VC14 navedite razpoložljivost zgornje meje na dan 1. januarja 2013, oziroma na dan prenosa koristi uporabe npr. pri najemu ali odprodaji podjetja. 1.261437908496732 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. 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. 1.2087912087912087 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; 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; 1.1818181818181819 Line 6, total adjustments; the algebraic sum of the amounts indicated in lines 1 to 5 must be indicated in this line. Vrstica 6, vsi popravki: mora biti vnesen algebrični znesek zneskov navedenih v vrsticah od 1 do 5. 1.037037037037037 SECTION 1 - Travel and tourism agencies (article 74-ter) RAZDELEK 1 - Potovalna in turistična agencija (74-ter. 1.120754716981132 - 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. - 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. 1.0837988826815643 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. 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. 1.2440944881889764 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. V tem primeru se v vrstici obračuna znesek za prodajo zmanjšan za davek vezan na "analitično" izračunano maržo za vsako cesijo. 0.9695121951219512 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. 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. 1.12 Code 7 - Article 34, paragraph 9, exports and other non-taxable operations carried out by agricultural producers Šifra 7 - 9. odstavek, 34. člena, izvoz in druge neobdavčljive transakcije, izvedene s strani kmetov 1.025 • 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); • polje 3, strošek sredstev namenjen ponovni odprodaji (blago) in sredstev za proizvodnjo sredstev ali storitev (npr. surovine, polobdelanci, pomožni material); 1.0588235294117647 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. 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. 1.1470588235294117 Taxpayers who make monthly payments must complete lines from VH1 to VH12, corresponding to the 12 months of the year. Zavezanci z mesečnimi plačili morajo izpolniti vrstice od VH1 do VH12, ki ustrezajo 12 mesecem v letu. 1.1223021582733812 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. Omenjena združenja lahko za določanje DDV in dohodka na navaden način in v teh primerih morajo označiti kvadratek 1 za posredovanje izbire. 1.1282051282051282 - the user may include the tax amount relating to financial lease contracts for depreciable goods (Circular no. 25 of 19 June 2012). - lahko uporabnik izračuna davek na finančni najem amortizirljivih sredstev (okrožnica št. 25 z dne 19. junija 2012). 1.0289256198347108 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. 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. 0.9411764705882353 - PART VK - CONTROLLING AND CONTROLLED COMPANIES - PREGLEDNICA VK - KONTROLNE IN KONTROLIRANE DRUŽBE 1.0625 4.1.8 - SIGNATURE OF AUDITING BODY 4.1.8 - PODPIS NADZORNEGA ORGANA 1.1139240506329113 (column 1) or, if this is not available, the foreign tax identification code (column 2); pec 1) ali če ta ne obstaja, tuja davčna identifikacijska številka (stolpec 2); 0.5679012345679012 Decree of 11 February 1997, duly supplemented. skladu z ministrskim odlokom z dne 11. februarja 1997, ki je ustrezno integriran. 0.9827586206896551 VAT RETURN FORMS FOR THE YEAR 2013 - GENERAL INSTRUCTIONS OBRAZCI ZA NAPOVEDI ZA DDV ZA LETO 2013 - SPLOŠNA NAVODILA 1.029535864978903 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: 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: 1.1063829787234043 has also found for the 2013 tax year a group credit surplus (in line VY2 of the summarising prospectus). se tudi za davčno leto 2013 označi presežek skupine (v vrstico VY2 te povzetne razpredelnice). 1.1066666666666667 In calculating the average tax rate must be calculated to the second decimal place. Pri računanju povprečne davčne stopnje je treba upoštevati drugo decimalko. 0.8417721518987342 The line must also indicate services received from entities indicated by the decree of 10 July 2012, in force since 1 September 2012. 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. 0.898876404494382 or a computer-based ticket office (Presidential Decree no. 69 of 13 March 2002); avtomatskih prodajaln vstopnic (odlok predsednika republike št. 69 z dne 13. marca 2002); 0.9027777777777778 Internal transfers as regards private consumers part VE section 2 Interne cesije izvedene do zasebnih porabnikov preglednica VE razdelek 2 1.031413612565445 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. 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. 1.0810810810810811 Circular Letter 209/E of 27 August 1998; Okrožnica št. 209/E z dne 27.08.1998; 1.0930232558139534 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. 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. 0.9308176100628931 Line VA2 must indicate the activity code taken from the classification table of economic activity in force at the time the declaration is submitted. V vrstici VA2 mora biti navedena šifra dejavnosti povzeta iz razpredelnice za klasificiranje gospodarskih dejavnosti, ki velja v trenutku predložitve napovedi. 1.6470588235294117 You are reminded that the percentage must be rounded up to the higher decimal place. Spominjamo, da se odstotek zaokroži na višjo enoto. 0.957983193277311 Code 4 - article 30, paragraph 3, purchases and imports of depreciable goods and services for studies and research Šifra 4 - 3. odstavek, 30. člena, nakupi in uvoz amortizirljivih sredstev ter blaga in storitev za študije in raziskave 0.8 to 2013. leto 2013. 0.7948717948717948 community operations, etc., carried out monthly, also in 2012. državami Skupnosti, itd., ki se izvajajo mesečno v istem davčnem obdobju 2012. 1.3271028037383177 In the above mentioned hypotheses the return concerning the ex controlling company must be filed autonomously in any case (see paragraph 1.1). V prejšnjih primerih mora biti napoved za bivše kontrolne družbe predložena samostojno (glej odstavek 1.1). 1.3564356435643565 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. Razpredelnica sestoji iz 3 delov, ki se nanašajo na analitično, globalno in pavšalno določanje marže. 0.7277777777777777 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. 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. 1.4657534246575343 ring 2013 was in excess of 25,000 Euro; - submission of the annual VAT return; - annual payment of the tax. večji od 25.000 eur; - predložitev letne napovedi; - letno plačilo davka. 1.05 4.2.1 - PART VA - INFORMATION AND DATA RELATING TO THE ACTIVITY 4.2.1 - PREGLEDNICA VA - INFORMACIJE IN PODATKI O DEJAVNOSTI 1.1764705882352942 TRANSACTIONS RELATIVE TO GOLD AND SILVER POSLI POVEZANI Z ZLATOM IN SREBROM 1.4 in line VL27 instead. v vrstici VL27. 1.206896551724138 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. 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. 1.0551724137931036 The agents appointed must communicate the choice electronically and must therefore possess valid authorisation to use the Entratel channel or Fisconline. Pooblaščeni upravitelji izvajajo taka obvestila izključno elektronsko in zato morajo imeti veljavno habilitacijo za kanal Entratel ali Fiscoline. 1.010989010989011 • notaries registered in the role indicated in article 24 of Law no. 89 of 16 February 1913; • notarji, vpisani v članstvo v skladu s 24. členom zakona št. 89 z dne 16. februarja 1913; 1.0909090909090908 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. Sprejemanje napovedi, ki jih pripravi zavezanec je fakultativna in posrednik elektronske storitve lahko zahteva plačilo za opravljeno storitev. 1.2685950413223142 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. 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. 1.5116279069767442 with a tax period that came to a close prior to 31 December 2013; se zaključi na dan pred 31. decembrom 2013; 1.0256410256410255 Line VL1 the sum of lines VE26 and VJ17. Vrstica VL1 znesek vrstic VE26 in VJ17. 1.1566265060240963 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. 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. 1.44 Lines from VE20 to VE23 in these lines, the following must be indicated: Vrstice od VE20 do VE23 - v te vrstice se vnesejo: 1.1851851851851851 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. 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. 1.052325581395349 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. 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. 1.2818181818181817 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. Predvsem kvadratek 1 mora biti označen, za obveščanje, da gre za zadnjo letno napoved DDV pred uporabo režima. 1.1470588235294117 The tax payable on purchases indicated in line VF22, column 2, may be different from that resulting from the records. Davek na nakupe naveden v vrstici VF22, stolpec 2 je lahko drugačen od tistega,ki izhaja iz registrov. 1.1472081218274113 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. 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. 0.9759036144578314 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. 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. 1.4519774011299436 - 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 - 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. 1.5454545454545454 The "foreign Country code" must be taken from the list of foreign countries specified in the Appendix. "Številka tuje države" se povzame iz spiska tujih Držav v Dodatku. 1.064516129032258 The ordinary VAT regime will still be applied to the same transfers when made to private consumers. Obveznost uporabe navadnega režima ddv za iste cesije izvedene do zasebnih porabnikov ostane. 1.091549295774648 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. Isto polje mora biti izpolnjeno tudi v primeru, ko pride do prehoda iz enega instituta v drugega med 1.januarjem in dnem predložitve napovedi. 0.9642857142857143 Trade unions and labour associations operating in agriculture - Article 78, paragraph 8, Law no. 413 of 1991 Sindikalna združenja in strokovna združenja, ki delujejo v kmetijstvu - 78. člen, 8. odst., zakon št. 413 z 1991 1.2616822429906542 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. 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. 1.0508474576271187 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. 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. 0.8536585365853658 Part VL consists of three sections. Preglednica VL sestoji iz treh razdelkov. 1.2 In particular, for companies the business is considered to have been discontinued on the date of completing the transactions concerning the company's liquidation. Predvsem za podjetja, je treba pojasniti, da se kot prenehana dejavnost razume datum zaključitve poslov v zvezi z likvidacijo podjetja. 1.2272727272727273 The 1% interest is not due; Ni potrebno plačati 1% 1.32 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. Za način izpolnjevanja v teh posebnih primerih so za dopolnitev navodil posebnega značaja dana naslednja navodila kot primer. 0.9072847682119205 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). 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). 1.247191011235955 For deduction purposes, the taxable amount and the tax resulting from the self-invoice mentioned above, must be V namene odbitka, davčna osnova in davek, ki izhajajo iz omenjene samofakture morajo biti 1.0 • using keys and passwords; • uporabo ključev in gesel; 1.2134831460674158 3.3.3 - ADDITIONAL CLARIFICATIONS FOR THE COMPLETION OF THE FORMS IN SOME CASES OF SUBJECTIVE TRANSFORMATION 3.3.3 - NADALJNJA POJASNILA ZA IZPOLNJEVANJE OBRAZCEV V NEKATERIH PRIMERIH PREOBLIKOVANJA 0.9272727272727272 • 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; • 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; 1.007168458781362 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. 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. 1.1984732824427482 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. V to vrstico se vnese višina VK23, ki je bila dejansko v celoti ali delno kompenzirana s presežkom obveznosti drugih družb skupine. 1.0561224489795917 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. 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. 1.1550387596899225 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. V tem primeru se povračilo uveljavi za najnižji znesek izmed omenjenih presežkov, čeprav je nižji od omenjene meje 2.582,28 evra. 0.9529411764705882 If this is the case, lines from VD51 to VD56 must only be completed in form "01". V tem primeru se morajo vrstice od VD51 do VD56 izpolniti izključno v obrazec št. 01. 0.9466666666666667 indicated in part VF in the line corresponding to the tax rate applied. navedeni v preglednici VF v vrstici, ki ustreza uporabljeni davčni stopnji. 1.5384615384615385 Consortia with status of legal entity 8. Konzorciji pravne osebe 8. 0.9333333333333333 2) Supplementary return This box must be crossed if a supplementary return is filed: 2) Dopolnilna napoved Tak kvadratek se izpolni v primeru predložitve dopolnilne napovedia: 1.375 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. Ta zadnji postopek označuje dejstvo, da ostanejo hranjena sredstva v lasti dobavitelja Skupnosti do trenutka, ko jih depozitar vzame ven, izključni končni naslovljenec. 1.2432432432432432 Field 3 must be completed by indicating the code corresponding to the reason for the refund. Polje 3 mora biti izpolnjeno z navedbo šifre, ki ustreza namenu povračila. 1.208955223880597 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. Izbira, da se obvestilo pošlje zaupnemu posredniku omogoča preverjanje s strani kvalificiranega strokovnjaka izidov kontrole napovedi. 1.130952380952381 Line VF34 Data required for the calculation of percentage of deduction to be carried to field 7 V vrstici VF34 Podatki potrebni za določanje odstotka odbitka, ki se vnese v polje 7 1.24 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). 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). 1.2529411764705882 • 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); • dobava, s strani nacionalnega cedenta za račun svojega kupca Skupnosti, sredstev v državi članici, ki ne pripada slednji (trikotnik, ki ga promovira subjekt Skupnosti); 0.9953051643192489 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 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 0.9292929292929293 • by persons who have chosen to be exempt from compliance as provided for by article 36-bis; • ki so jih opravili subjekti, ki so se odločili za izvzetje od obveznosti skladno s členom 36-bis; 1.1337579617834395 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. Dovoljeno je istočasno izpolnjevanje treh vrstic v prisotnosti vseh vrst navedenih poslov, tudi če je bil sprejet poseben režim za določanje odbitnega davka. 0.95 FORMS TO BE USED BY THE DIFFERENT CATEGORIES OF TAXPAYERS OBRAZCI, KI SE UPORABLJAJO ZA RAZLIČNE KATEGORIJE ZAVEZANCEV 1.0397727272727273 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. 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. 1.7708333333333333 The relative data is obtained from the difference between the aforementioned amounts. Podatek se pridobi iz razlike omenjenih zneskov. 1.0 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. 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. 1.1349206349206349 In addition, in the same form the VAT registration number of the substituted savings management company must be indicated in line VA4, field 3. V istem obrazcu je poleg tega treba navesti številke ddv zamenjane družbe za upravljanje prihrankov v vrstico VA4, v polje 3 . 1.0033222591362125 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. 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. 0.9541284403669725 - PART VD - TRANSFER OF VAT CREDIT BY SAVINGS MANAGEMENT INSTITUTIONS (ARTICLE 8 OF DECREE LAW 351/2001) - PREGLEDNICA VD - CESIJA TERJATVE DDV S STRANI DRUŽB ZA UPRAVLJANJE (8. ČLEN ZAKONSKEGA ODLOKA ŠT. 351/2001) 1.1578947368421053 Manner in which the tax is applied - the reverse-charge mechanism. Način uporabe davka - mehanizem obratnega odbitnega davka 1.213903743315508 • 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. • 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. 1.1363636363636365 SECTION 1 - Conferring of agricultural products and transfer by exempt agriculturalists (in the case of the limit being exceeded by more than a third) SEZIONE 1 - Vložek v obliki kmetijskih proizvodov in cesije oproščenih kmetovalcev (v primeru preseganja meje s strani tretje osebe) 1.411764705882353 In the case of discontinuance of an activity, the refund is due without limits as to the amount. V primeru prekinitve dejavnosti se povračilo uveljavi brez omejitev. 1.3472222222222223 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. Ta mehanizem predviden v petem odstavku, 17. člena označuje inverzija bremena dajatve po kateri postane cesionar davčni dolžnik namesto cedenta. 1.1808510638297873 plification of the taxpayers' obligations relative to the tax on entertainment), the payment of both taxes must vanja obveznosti zavezancev glede davka na zabave; plačilo obeh davkov se izvaja preko uporabe 1.2727272727272727 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. Posebna metoda plačila DDV se uporablja od začetka leta ali v primeru tistih, ki začnejo z dejavnostjo sredi leta od drugega obdobnega plačila. 0.9326923076923077 • have recorded profits or payments, converted to an annual figure, of not more than 30,000 Euro; • so dosegle dobiček oziroma prejele dohodke, razporejene čez leto, v znesku, ki ni višji od 30.000 EUR; 1.0115273775216138 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). 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 1.2093023255813953 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. V preglednicah VE in VF bi lahko nekateri zneski postali negativni znak po spremembah v zmanjševanje izvedenih v davčnem obdobju. 1.6296296296296295 The VAT relating to purchases allocated to the latter operations is entirely deductible. DDV za nakupe namenjene tem poslom se v celoti odbije. 1.1647058823529413 Line VH13 indicate the amount of the payment on account due, even if it has not actually been paid. V vrstici VH13 navedite znesek dolgovane akontacije, čeprav ni bila dejansko plačana. 1.1981981981981982 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). 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). 1.096969696969697 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. 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. 1.1379310344827587 CONNECTED AGRICULTURAL ACTIVITIES POVEZANE KMETIJSKE DEJAVNOSTI 1.1369047619047619 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. 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. 1.2962962962962963 Section 4 must include all operations which are different from those indicated in sections 1 and 2 above. V razdelku 4 se zajame vse posle, ki niso navedeni v predhodnih razdelkih 1 in 2. 1.2252252252252251 The resulting difference from the comparison made between the two deductions calculated as set out above must be indicated in this line. Razlika, ki nastane iz primerjave med obema odbitkoma kot so zgoraj izračunane mora iti navedena v tej vrstici. 1.2619047619047619 1) the front cover, like in point 1 of hypothesis A); 1) naslovno stran, kot točka 1 primera A); 1.5 Option in relation to taxation Opcija za obdavčitev 1.1125827814569536 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: Razdelek zahteva, da se navedejo vsi subjekti udeleženci (vključno s kontrolno družbo) za kompenziranje DDV za leto 2013 za katere je potrebno navesti: 1.125 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 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 1.1941391941391941 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. 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. 1.0555555555555556 first activity practiced in the year and indicating in particular in line VA1, field 1, the cor ki se je opravljala v letu in z navedbo predvsem v vrstico VA1, polje 1, ustrezno identifi 1.064516129032258 turn is submitted "autonomously". za ddv predložena "samostojno". 0.794392523364486 It is pointed out that in no case must more than one box be crossed on the same form. Treba je vedeti, da pri enem od teh obrazcev v nobenem primeru ne more biti označenih več kot en kvadratek. 1.1696428571428572 In cases where two or more regimes for calculating deductible VAT apply, a separate form must be completed for each regime applied. V primeru, da obstajata dva režima določanja odbitnega DDV je treba izpolniti obrazec za vsak uporabljeni režim. 1.0491228070175438 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. 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. 1.1587301587301588 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). 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). 1.1453488372093024 - 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. - 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. 1.2142857142857142 The indication in the line of the excess amount paid constitutes a credit which the taxpayers affected will be able to: Navajanje preveč plačanega zneska v vrstico pomeni terjatev, ki ga zainteresirani zavezanci lahko: 1.1702127659574468 • any greater deduction of VAT (which may still be due to the taxpayer) for the purchase of depreciable goods. • večji odbitek DDV (morebiti pripadajoč ob preostanku) za nakup sredstev, ki se amortizirajo. 1.2058823529411764 Purchases relating to these operations must be carried forward to line VF14 (for further clarifications see the Appendix under "Connected agricultural activities"). Nabave, ki zadevajo te posle se vnesejo v vrstico VF14 (za nadaljnja pojasnila glej dodatek k postavki "Povezane kmetijske dejavnosti"). 1.0417582417582418 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. 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. 0.9257425742574258 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. 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. 1.125 - total division, with which the divided company transfers its entire equity to several mo - popolna odcepitev s katero odcepljena družba prenese celotno premoženje na več 1.2433862433862435 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. 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. 1.0376569037656904 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. 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. 1.2121212121212122 2) Incorporation of a controlled company 2) Pripojitev kontrolirane družbe 1.323943661971831 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. Višina se mora ujemati z zneskom ki izhaja iz vrstice VS20, polje 1, razen v primeru povračila manjšega odbitnega presežka triletnega obdobja. 1.0897435897435896 This limit refers to the whole fiscal period and not to the individual refund claimed Poudarjamo, da ta meja se nanaša na celotno davčno obdobje, ne pa na posamezno 1.0546875 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). 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). 0.8168316831683168 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. 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. 1.1923076923076923 Gold other than investment gold Zlato, ki ni investicijsko 1.1584158415841583 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), 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 1.0940170940170941 Non resident taxpayer who has operated through a tax representative in the same tax year and has identified him/herself directly Subjekt nerezident, ki je v istem davčnem letu posloval preko davčenga predstavnika in se je neposredno identificiral 1.15 To this end, the following must be taken into account: - for the year 2011, the amount resulting from the difference between the input VAT V ta namen je treba upoštevati: - za leto 2011 znesek, ki izhaja iz razlike med terjatvijo DDV preneseno kot odbitek ali 1.0 Line VL26 credit surplus from the previous year. Vrstica VL26 presežek terjatve predhodnega leta. 1.0134529147982063 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. 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. 1.1504424778761062 Subjects who applied the global method must determine the margin relative to the exports and equivalent transactions analytically. Za subjekte, ki so uporabljali globalno metodo se marža za izvoz in enakovredne posle določa na analitični način. 0.9308176100628931 If one or more subjects participating in the transformation have kept various separated accounts pursuant to art. 36, the following cases can occur: 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: 1.0197628458498025 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. 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. 1.019047619047619 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; 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; 0.9166666666666666 The taxpayers with separate accounts (art. 36) must file the front cover and a form for each separate account. Zavezanci z ločenim knjigovodstvom (36. člen) morajo predložiti naslovno stran in obrazec za vsako ločeno knjigovodstvo. 0.9427083333333334 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. 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. 1.0196078431372548 HOW TO COMPLETE PROSPECTUS C (AUCTION SALE AGENCIES) NAČIN IZPOLNJEVANJA RAZPREDELNICE C (DRAŽBENE HIŠE) 0.9426229508196722 The operation described must be performed when authorisation is confirmed or upon expiry of the secure environment. Opisani postopek je treba nujno opraviti po uspešni registraciji uporabnikov ali ob prenehanju veljavnosti varnega okolja. 1.0458715596330275 In cases of separate accounts or extraordinary operations or substantial subjective transformations, the part must V primerih ločenega knjigovodstva ali izrednih poslov ali večjih preoblikovanj subjekta mora biti preglednica 1.1616766467065869 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. 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. 1.421875 Fields 4 and 6 indicate the tax due relative to the operations indicated in fields 3 and 5. V poljih 4 in 6 se navede davek za posle vnesene v polja 3 in 5. 0.8131868131868132 SECTION 3 - Data relating to identification details of financial relations RAZDELEK 3 - Podatki v zvezi z identifikacijskimi podatki o odnosih s finančnimi operaterji 1.1593406593406594 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. 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. 0.8 Minimum taxpayers - article 1, paragraphs 96 to 117, Law no. 244 of 2007 Minimalni davčni zavezanci - od 96. do 117. odstavka, 1. člena zakona št. 244 iz leta 2007 1.0548523206751055 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 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 1.1318681318681318 Completion of part VH in the case of extraordinary operations or substantial subjective transformations Izpolnjevanje preglednice VH v primerih izrednih poslov ali večjega preoblikovanja subjekta 1.0571428571428572 the Revenue Agency; - on paper, by submitting the relevant request to be registered on the form provided to the cije za Prihodke; - na papirni način s predložitvijo zahteve za vnos na ustreznem obrazcu, uradu Agencije 1.0091185410334347 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. 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. 0.8588235294117647 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. 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. 1.23463687150838 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. 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". 1.5714285714285714 Network of enterprises Mreža podjetij 1.1153846153846154 • fulfilment of exclusively exempt operations (line VF32). • izvajanje samo neobdavčenih poslov (vrstico VF32). 0.9634146341463414 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 "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 1.09375 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. 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. 0.9826086956521739 This line must also be completed by companies which during the tax period have participated in group VAT payment. To vrstico morajo izpolniti tudi podjetja, ki so v danem davčnem obdobju sodelovala pri izplačilu DDV-ja v skupini. 1.1166666666666667 In both cases the beneficiaries shall file their VAT return following the methods described in paragraphs 3.3 and following paragraph. V obeh primerih morajo družbe koristnice predložiti napoved DDV na način, ki je prikazan v odstavkih 3.3. in naslednjih. 1.120879120879121 all the sales of agricultural and ichthyic products referred to in paragraph 1, art. 34 carried out in vse cesije kmetijskih in ribiških proizvodov v skladu z 1. odst., 34. člena izvedene v letu 1.1538461538461537 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. 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. 1.76 • field 11, company that satisfies the conditions of the art. 38 bis, seventh paragraph; • polje 11, podjetje, ki izpolnjuje zahteve 38bis. 0.8524590163934426 The same persons may opt, for all operations relating to the sale of investment gold, by crossing box 2. Ti isti subjekti se lahko odločijo za opcijo za vse posle trgovanja z investicijskim zlatom tako, da označijo kvadratek 2. 1.1823899371069182 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. 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. 0.6851851851851852 Line VX4, amount of refund requested. Vrstica VX4, znesek, za katerega se zahteva povračilo. 1.3952380952380952 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. 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. 1.2475247524752475 B) Transformation occurred in the period between 1st January 2014 and the date of filing the annual VAT return concerning 2013 B) Preoblikovanje v obdobju od 01. januarja 2014 do dneva predložitve letne napovedi DDV za leto 2013 1.1470588235294117 - 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. - v preglednici VZ je treba navesti podatke odbitnih presežkov skupine dveh predhodnih let v namene povračila skupine (morebitne) manjšega odbitnega presežka od treh let. 1.140625 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. Takšne transakcije je treba navesti v vrstici VE39 in jih je treba upoštevati pri določitvi zneska, ki se navede v vrstici VE40. 1.1912568306010929 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. 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. 1.16 Line VF25 reserved for taxpayers who have carried out intra-community purchases, imports of goods and operations with the Republic of San Marino. Vrstica VF25 namenjena zavezancem, ki so opravili nakupe v državah Skupnosti, uvozi sredstev in posli z Republiko San Marino. 1.3174603174603174 The relative data must be included in line VE30; - in line 6 include the following: Podatek mora biti zajet v vrstico VE30; - v vrstici 6 navedite: 0.8645833333333334 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 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 1.459016393442623 Penalty ranging from 100% to 200% of the amount which is not due (article 5, paragraph 5) Kazen od 100% do 200% nepripadajoče vsote (5. člen, 5. odst.) 1.1311475409836065 Lines from VF39 to VF47 have been provided for the calculation of the flat-rate deduction applicable to transfers of agricultural produce. Vrstice od VF39 do VF47 so bile predvidene za izračun pavšalnega odbitka, ki se uporablja za cesije kmetijskih proizvodov. 1.1 In the current line intra-community purchases and imports of investment gold must also be included. V tej vrstici so vključeni tudi nakupi v državah Skupnosti in uvozi investicijskega zlata. 1.0555555555555556 Statements filed by companies belonging to a group (art. 3, paragraph 2-bis) Napoved, ki jo posredujejo družbe pripadajoče skupinam (3. člen, 2- bis. 1.3555555555555556 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 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 1.0 "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. 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. 1.1465968586387434 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. 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. 1.032258064516129 Cooperatives and other subjects as per letters b) and c) art. 34 Zadruge in drugi subjekti v skladu s črkama b) in c) 34. člena 1.1974789915966386 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. 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. 0.9787234042553191 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. 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. 1.3473684210526315 Line VE31 the total of the non-taxable operations, carried out as regards exporters who have issued their declaration of intent. V vrstici VE31 višine neobdavčenih poslov izvedenih za izvoznike, ki so izdali izjavo o nameri. 1.7142857142857142 X5 Considerations at 22% X5 22% plačilo 0.9795918367346939 This excludes the alloys and pastes for dental use, which have the characteristics of a "medical izključene legure in paste za zobozdravstveno uporabo z lastnostmi "zdravniške naprave" v skladu z 1.1040723981900453 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. 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. 0.9079497907949791 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). 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). 1.0 Section 2 must be filled in: Razdelek 2 morajo izpolniti: 0.9638009049773756 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). 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). 1.0275229357798166 The result must be rounded up or down according to whether the decimal part is higher or lower than five tenths. Rezultat se zaokroži na zgornjo ali spodnjo enoto glede na to, ali decimalni del presega ali ne pet decimalk. 1.3 February 2013 Junij 2013 0.96875 SECTION 3-A - Exempt operations RAZDELEK 3-A - Neobdavčeni posli 1.1484098939929328 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. 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. 1.1303116147308783 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. 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. 0.7888888888888889 Field 1 must be completed by indicating the amount of refund requested. Polje 1 mora biti izpolnjeno z navedbo zneska, za katerega je podan zahtevek za povračilo. 1.0465116279069768 sidential Decree no. 361 of 10 February 2000; republike št. 361 z dne 10. februarja 2000. 0.9251336898395722 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. 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. 1.0555555555555556 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. 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. 1.2191780821917808 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. Obvestilo Agenciji za Prihodke, ki potrjuje predložitev napovedi na elektronski način je posredovano elektronsko uporabniku, ki je slednjo poslal. 1.2417582417582418 SECTION 1 - Total amount of purchases carried out in the National territory, intracommunity purchases and imports RAZDELEK 1 - Višina nabav, ki se izvedejo na državnem ozemlju , nabave v Skupnosti in uvozi 1.1535087719298245 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. 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. 1.2 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 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 1.1828571428571428 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. 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. 1.4887218045112782 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: Če družba zunaj skupine nima kontrolnih možnosti, ki jih predvideva 73. člen do kontrolne pripojene družbe se lahko izkaže naslednje: 1.277027027027027 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. Za podrobne informacije glede dejansko uporabnega zneska ter terjatev, ki niso podvržene omejitvi, glej navodila preglednice RU obrazcev UNICO 2014. 1.1511627906976745 Admissible deductible VAT is calculated by applying the rate of 50% to the amount shown in field 2. Odbitni DDV se določi tako, da se uporablja odstotek 50% zneska, določenega v polju 2. 1.5220125786163523 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. 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. 1.0874316939890711 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. 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. 1.0938511326860842 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 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 1.160427807486631 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. 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. 1.2746478873239437 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. Označeni morajo biti kvadratki, ki zadevajo opcije in preklice, ki ustrezajo državam, za katere je bila izvedena izbira, označeni s šifro ISO. 1.1625441696113075 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. 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. 1.2913385826771653 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. 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. 1.1528239202657806 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. 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. 1.1428571428571428 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. 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. 1.0578231292517006 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). 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). 1.25 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. Za višino navedeno v vrstic VS30 kontrolna družba mora dati jamstva, ki jih predvideva 6. člen, ministrskega odloka z dne 13. decembra 1979. 1.016 For more serious violations, the following criminal sanctions are also laid down in Legislative Decree no. 74 of 10 March 2000. Za večje kršitve so predvidene tudi naslednje kazenske sankcije, določene z zakonodajnim odlokom št. 74 z dne 10. marca 2000. 1.0384615384615385 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). Šifra 2 - 3. odstavek, 30. člena, povprečna davčna stopnja Šifro 2 navedejo davkoplačevalci, ki zahtevajo povračilo skladno s črko a) 3. odstavka 30. člena. 1.0119047619047619 4.1.3 - DECLARANT DIFFERENT FROM THE TAXPAYER (AGENT, OFFICIAL RECEIVERS, HEIR, ETC.) 4.1.3 - PRIJAVITELJ, KI NI ZAVEZANEC (ZASTOPNIK, STEČAJNI UPORAVITELJ, DEDIČ , ITD.) 0.9052631578947369 3.1 Taxpayers with unified VAT accounts 3.2 Taxpayers with separate accounts (art. 36) 3.1 Zavezanci s poenotenim knjigovodstvom DDV 3.2 Zavezanci z ločenim knjigovodstvom (36. člen) 0.9959839357429718 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. 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. 0.868421052631579 1.1 Taxpayers autonomously filing 1.1 Subjekti, ki samostojno predložijo 1.2303370786516854 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). 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). 0.5925925925925926 gree and diploma in accountancy; z enakovredno diplomo, ali z diplomo iz računovodstva; 1.051383399209486 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. 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. 1.25 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.). 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.) 1.2 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. 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. 1.1 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. Vrstica je namenjena zavezancem za DDV, ki želijo zahtevati povračilo davčnega dobropisa, ki izhaja iz letne napovedi za poslovno leto 2013. 1.0887573964497042 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. 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. 1.0517241379310345 - PART VJ - CALCULATION OF TAX ON CERTAIN TYPES OF OPERATIONS - PREGLEDNICA VJ - DOLOČANJE DAVKA ZA POSEBNE VRSTE POSLOV 1.2758620689655173 Bankruptcy during the 2013 tax period Stečaj v davčnem obdobju 2013 0.9692307692307692 Line VY4, indicate in this line the amount of refund requested. Vrstica VY4, v to vrstico navedite zahtevani znesek za povračilo. 0.8840579710144928 the second month following the calendar quarter of reference. gem naslednjem mesecu, ki sledi referenčnemu koledarskemu tromesečju. 1.225296442687747 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). 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). 1.082066869300912 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. 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. 1.1027027027027028 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. 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. 1.072072072072072 SECTION 2 - Total of purchases and imports, total tax, intra-community purchases, imports and purchases from San Marino RAZDELEK 2 - Skupaj nabave in uvozi, skupaj davek, nabave med državami Skupnosti, uvozi in nabave iz San Marina 1.0420168067226891 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). 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). 1.4893617021276595 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. 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. 1.126865671641791 • 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. • v primerih, ko mora biti pri šifri 3 in 4 naveden datum začetka postopka prisilne poravnave in datum imenovanja omenjenih subjektov. 0.9473684210526315 TAX RELIEF REGIME PROVIDED FOR IN TERMS OF ARTICLES 13 OF LAW no. 388 OF 23 DECEMBER 2000. DAVČNI REŽIMI Z OLAJŠAVAMI, KI JIH PREDVIDEVAJO ČLENI 13 ZAKONA ŠT. 388 Z DNE 23. DECEMBRA 2000 0.9274193548387096 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. 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. 1.2481751824817517 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. 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. 1.2282608695652173 Administrative penalties The penalties indicated below are laid down by Legislative Decree no. 471 of 18 December Upravne kazni Navedene kazni predvideva zakonodadajni odlok št. 471 z dne 18. decembra 1997. 1.0827814569536425 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). 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). 0.971830985915493 Line VJ9 indicate intra-community purchases of goods including those of industrial gold and pure silver, scrap and other salvage material. V vrstico VJ9 navedite nakupe proizvodov v Skupnosti vključno z industrijskim zlatom, čistim srebrom, železnino in drugim odpadnim materialom. 1.2295081967213115 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. 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. 1.0606060606060606 Code 1 - Article 30, paragraph 2, discontinuation of business Code 1 must be indicated by taxpayers who discontinued their business in 2013. Šifra 1 - 2. odstavek, 30. člena, prenehanje dejavnosti Šifro 1 navedejo davkoplačevalci, ki so v letu 2013 prenehali z dejavnostjo. 1.02 The total amount of purchases of goods coming from San Marino must be indicated also in VF25, field 6. Višina nakupov sredstev, ki izhajajo iz San Marina, mora biti navedena tudi v vrstici VF25, polje 6. 0.56 • legislation; • zakonodajo in predpise; 0.9705882352941176 - the possibility of certifying the considerations to watch amateur sports events by issuing access - možnost potrjevanja plačil za udeleženost na amaterskih športnih prireditvah z izdajo pravic do vsto 1.4409448818897639 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. Za nakupe za katere je predviden delni odbitek davka (primer 40%) se navede samo kvota davka, ki ustreza delu neodbitega davka. 1.1898734177215189 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. 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. 1.1666666666666667 SECTION 4 - Other operations RAZDELEK 4 - Drugi posli 1.0972222222222223 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. Kvadratek v polju 6 - potrditev družb in poslujočih subjektov mora biti označena, če podjetje v trenutku podajanja zahteve za povračilo posluje. 1.0940170940170941 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"); 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"); 0.9876543209876543 Detailed information on the Entratel service a) Authorisation to use the service Posebne informacije v zvezi z elektronskimi storitvami Entratel a) Vklop storitev 1.2035398230088497 As regards the methods for logging onto Entratel electronic service, please refer to the paragraph "Methods of authorization" letter a). Kar zadeva elektronske storitve Entratel glej odstavek "Način usposobitve elektronske storitve Entratel" črka a). 1.319277108433735 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. 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). 1.0222929936305734 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). 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). 1.2971698113207548 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. 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. 1.112781954887218 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. V primeru izpolnjevanja več obrazcev morajo biti le-ti zaporedno oštevilčeni in morajo biti izpolnjena ustrezna polja na vrhu, desno. 0.9666666666666667 • 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; • v primeru, kot je podan pri šifri 7, je potrebno navesti podatke enega izmed dedičev, in označiti ustrezno polje z datumom smrti davčnega zavezanca; 1.1612903225806452 This amount must instead be indicated exclusively in line VA14, field 2. Ta znesek mora biti naveden izključno v vrstici VA14, polje 2. 1.0 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. 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. 1.167883211678832 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: 3. odstavek 27. člena zakonskega odloka št. 98 iz leta 2011 uvaja 1. januarjem 2012 računovodski režim z olajšavami za fizične osebe, ki: 1.1616541353383458 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. 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. 1.2436548223350254 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). 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). 1.093939393939394 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). 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). 1.1904761904761905 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. 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. 0.9568965517241379 Taxpayers whose bookkeeping is done by third parties - Art. 1, paragraph 3, Presidential Decree no. 100 of 1998 Zavezanci, katerim vodijo knjigovodstvo tretje osebe - 1. člen, 3. odst., odlok predsednika republike št. 100 z 1998 1.0725806451612903 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. 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. 1.3568464730290457 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%. 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%. 1.1910112359550562 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. V Dodatku pri postavki "Kmetijstvo" je bila pripravljena sintezna razpredelnica za vodenje raznih vrst kmetijskih proizvajalcev (oproščenih in ne) pri izpolnjevanju napovedi DDV. 0.7575757575757576 of letter a) of the sixth paragraph of article 17; področje uporabe določila pod točko a) šestega odstavka 17. člena; 0.9101123595505618 The ways of using the amount indicated in this line must be specified in part VX. Načini uporabe zneska, navedenega v tej vrstici, morajo biti navedeni v razpredelnici VX. 1.2661290322580645 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. 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. 1.1538461538461537 This amount is given by the difference between the amounts indicated in lines VL8 and VL9. Ta znesek je dan iz razlike med tistimi, ki so navedeni v vrsticah VL8 in VL9. 1.4375 a) Authorisation to use the service Users can apply to use the Fisconline service in 3 ways: Vklop storitev Fisconline se lahko zahteva na 3 različne načine: 1.356687898089172 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. 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. 1.0904761904761904 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. 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. 1.1081081081081081 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. 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. 1.3125 TAXPAYERS WHO USE THE CONSIDERATIONS REGISTER - DETERMINATION OF THE TAXABLE AMOUNTS ZAVEZANCI, KI UPORABLJAJO REGISTER PLAČIL - DOLOČANJE OBDAVČITVE 1.3755102040816327 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. 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. 1.0754098360655737 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. 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. 1.062200956937799 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. 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. 0.9134615384615384 In case of a return including just one form, the number "01" must be reported on all the pages. V primeru, da je napoved sestavljena iz edinega obrazca mora biti na vseh straneh vnesena številka "01". 0.9885057471264368 The subject carrying out the accounting audit must also indicate his/her own tax code. Subjekt, ki izvede računovodsko kontrolo mora poleg tega navesti svojo davčno številko. 1.0823529411764705 • used in horizontal offsetting, as provided for by article 17 of Legislative Decree no. 241 • uporabljeno v horizontalni kompenazciji v skladu s 17. členom zakonskega odloka št. 0.9772727272727273 assistance and pension funds and such like, vanje, pomoč, pokojnine in podobni , ki niso 0.9302325581395349 This part is destined for all VAT taxpayers who are obliged to present the return and it must only be filled in form 01. Ta preglednica je namenjena vsem zavezancev DDV, ki morajo predložiti napoved in mora biti izpolnjena izključno v obrazcu št. 01. 1.123076923076923 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. 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. 0.9847715736040609 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. 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. 0.6144578313253012 Use of non-existent credits to set off amounts owed Uporaba neobstoječih dobropisov v smislu kompenzacije za plačilo dolgovanih zneskov 1.0482456140350878 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). 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). 1.3636363636363635 Furthermore, the same invoice must also be recorded in the purchases record book as per article 25 in order to apply the tax deduction. Ista faktura mora biti zavedena v register nakupov v skladu s 25. členom v namene davčnega odbitka. 0.9682539682539683 Total of the considerations at 21% Taxable = 1,000.00 x 100 = Skupaj plačila po 21% Davčna osnova = 1.000,00 x 100 = » 826,44 0.9859154929577465 The assignor shall file his or her return with reference to the operations performed in the year 2013 concerning non transferred businesses. Subjekt prosilec mora predložiti svojo napoved izključno tako, da se nanaša na izvedene posle v letu 2013, ki zadevajo neprenesene dejavnosti. 1.143250688705234 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. 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. 1.1111111111111112 Incorporation of a company participating in the group VAT payment by a company external to the group Pripojitev družbe, ki je udeležena pri izplačilu DDV skupine s strani družbe zunaj skupine 0.9294117647058824 ting from the 2013 tax year the column must be completed indicating the monthly davčnega leta 2013 naprej je treba stolpec izpolniti z navedbo količine mesečnih tran 0.9893238434163701 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. 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. 1.0514705882352942 The box in field 7 must be crossed in order to indicate this condition, while field 8 must indicate the reimbursable amount without guarantees. 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. 0.9135802469135802 • in the case referred to in code 8 indicate also the date of appointment; • v primeru, kot je podan pri šifri 8, je potrebno navesti tudi datum imenovanja; 1.012 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. 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. 1.0764525993883791 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). 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) 1.13312693498452 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). 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). 1.3846153846153846 fectural registers and in the cooperative's records 5. register prefekta in v seznam zadrug 5. 1.1611253196930946 • 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. • 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. 1.1587301587301588 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. Davek, naveden v vrstici VE24 je lahko drugačen od vseh davkov, ki izhajajo iz registra izdanih faktur in/ali registra plačil. 1.1402439024390243 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 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 1.7755102040816326 • if a CAF (Tax Assistance Centre) is involved, enter the CAF roll registration number; • če gre za CAF, svojo številko vpiše v register; 1.0471014492753623 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. 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. 1.051383399209486 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. 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. 1.0292397660818713 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). 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). 0.7608695652173914 In section 2, line VL8, field 2, "Refunds requested in previous year, included in deduction following denial of the office", has been added. 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". 2.0 Considerations at 4% 4% plačilo 1.0 4.2.12 - PART VO - COMMUNICATION OF OPTIONS AND REVOCATIONS 4.2.12 - PREGLEDNICA VO - OBVEŠČANJE O OPCIJAH IN PREKLICIH 1.28 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. Razdelek izpolnijo subjekti, ki so v napovedi za davčno leto 2012 navedli letno terjatev za katero se ni zahtevalo izplačilo. 1.175257731958763 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; 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; 1.0 Non resident taxpayers operating through a tax representative Subjekt nerezident, ki je deloval preko davčnega predstavnika 1.1614906832298137 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. Ti subjekti posredujejo napoved tako, da uporabijo svojo šifro za autentikacijo, vendar obveznost posredovanja prevzamejo posamezni pristopniki do svojih strank. 1.3227513227513228 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. 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). 1.089385474860335 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) 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) 0.7368421052631579 Line VF56 total adjustments. Vrstica VF56 skupno število popravkov. 1.2835820895522387 The amount of the adjustment indicated in field 2 should not be included in line VF56. Znesek popravka naveden v polju 2 ne sme biti zajet v vrstico VF56. 1.7560975609756098 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. 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. 1.1096774193548387 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. Posebni davčni dobropisi ter tiste, prejete s strani družbe za upravljanje, uporabljeni namesto letne napovedi, morajo biti vneseni v vrstice VL34 in VL35. 1.034013605442177 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 Obrazec za napoved DDV ima modularno strukturo in sestoji iz: - naslovna stran sestavljena iz dveh strani, ki se uporablja samo, če je bila napoved 1.2372881355932204 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. Vrstico VA11 izpolnijo izključno zavezanci, ki so za davčno leto 2012 prilagodili poslovni promet podatkom parametrov. 0.9642857142857143 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. 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. 1.169811320754717 This section should be completed by non-resident persons only. Kvadratek morajo izpolniti samo subjekti nerezidenti. 1.296116504854369 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. 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. 1.186131386861314 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. 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. 1.0 Financial public authority 15. Javne gospodarske ustanove 15. 1.0723684210526316 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. 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. 1.0689655172413792 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: 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: 1.058091286307054 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. 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. 1.0512820512820513 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"). 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"). 1.08 3.4.1 - GENERAL INFORMATION 3.4.1 - SPLOŠNA OPOZORILA 1.0416666666666667 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. 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. 0.8670886075949367 • 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. • 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. 1.3583333333333334 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. 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. 1.1554404145077721 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. 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. 1.2096774193548387 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. V polje 2 se navede skupna višina popravka že odbitega DDV v skladu s 19-bis2 členom v zvezi s spremenjenim davčnim režimom. 1.2222222222222223 For the purposes of calculating the average rate referred to in the aforesaid letter a), the abovementioned transactions must be considered as zero-rated. V namene obračuna srednje davčne stopnje v skladu s citirano črko a), navedeni posli se štejejo, da imajo davčno stopnjo nula. 1.1260504201680672 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. 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. 1.26890756302521 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. Če je napoved za leto v katerem je bil uveden stečajni postopek ali prisilna poravnava se označi kvadratek 74-bis člen. 1.1243781094527363 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. 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 0.9663461538461539 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). 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). 1.0309278350515463 rights or season tickets, as an alternative to access rights issued by means of a suitable tax meter pa ali abonmaja, alternativna možnost pravice dostopa izdane preko ustreznih davčnih merilcev ali 0.8758169934640523 Completion of part VH by taxpayers who have made use of special tax credits or VAT credits transferred by savings management companies Izpolnjevanje preglednice VH s strani zavezancev, ki so uporabljali posebne davčne dobropise ali terjatve DDV, ki so jih odstopile družbe za upravljanje. 1.160427807486631 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). 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) 1.2727272727272727 EXPORTS AND OTHER NON-TAXABLE TRANSACTIONS IZVOZI IN DRUGI NEOBDAVČENI POSLI 1.5384615384615385 tertainment and 6729 for the flat-rate VAT connected to the tax on entertainment, must be indicated. vek na zabave in 6729 za pavšalni DDV povezan z davkom na zabave. 0.8770949720670391 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. 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. 0.8767123287671232 Line VL39 indicate the total input VAT resulting from line VL33. V vrstico VL39 se navede celotno terjatev DDV, ki izhaja iz vrstice VL33. 1.0757575757575757 4.3.5 - PART VZ - DEDUCTIBLE GROUP SURPLUSES RELATIVE TO PREVIOUS YEARS 4.3.5 - PREGLEDNICA VZ - ODBITNI PRESEŽKI SKUINE ZA PREDHODNA LETA 1.3503649635036497 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). Na enak način cesije čistega srebra spadajo v obračun povprečja davčne stopnje za povračilo v skladu s 30. členom, tretji odst., črka a). 1.1266968325791855 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. 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. 1.109375 SECTION 1 - Periodic summary payments for all activities carried out or credits and debts transferred from controlling or controlled companies RAZDELEK 1 - Obdobna izplačila za vse dejavnosti ali terjatve in obveznosti preneseni iz kontrolne družbe na kontrolirano družbo 1.0220125786163523 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). 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). 1.1126760563380282 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 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 1.3624161073825503 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; Za ustrezno napoved (Obrazec DDV 74 bis), ki ga predložijo stečajni upravitelji ali likvidacijski upravitelji glej navodila obrazca ter odstavek 2.3; 0.853448275862069 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. 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. 0.8888888888888888 1.2 Layout of the form 1.3 Methods and terms for 1.2 Struktura obrazcev 1.3 Način in rok za predložitev 1.0869565217391304 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). 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). 1.4197530864197532 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 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 1.0 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 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 1.6126126126126126 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. Zato sestoji iz enega obrazca s podatki za celo davčno leto na načine, ki so prikazani v odstavkih 3.1. in 3.2. 1.3788659793814433 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). 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). 0.768361581920904 Those, however, filed more than ninety days late are considered omitted but in any case impose the collection of the resulting tax owed. 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. 1.2951541850220265 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). 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). 1.4226415094339622 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. 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. 1.3061224489795917 With reference to the codes listed above it is pointed out that: Z navezavo na zgoraj omenjene šifre pojasnjujemo: 1.0885245901639344 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. 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. 1.5 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. Poleg tega poudarjamo, da se vsota posegov "izven teritorija" računa glede na trenutek izvajanja leteh, ki se določa na podlagi kriterijev iz 6. čl. 1.1676300578034682 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; 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; 0.9770992366412213 used, notwithstanding any enactments stipulated by individual institutive norms, to an amount not exceeding 250,000 Euro yearly. uporabljajo tudi neupoštevajoč določila, ki jih predvidevajo posamezni zakonski predpisi, ki ne presegajo višino 250.000 eur letno. 1.4444444444444444 Specifically: Predvsem: 1.0437956204379562 Fraudulent return: reference, in the return, to non-existent liabilities, making use of invoices or other documents for non-existent operations Goljufive lažne navedbe: navedba namišljenih obveznosti v davčni napovedi z uporabo računov ali drugih dokumentov neobstoječih transakcij 1.1179039301310043 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. 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. 1.035294117647059 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. Subjekti, ki proizvajajo in prodajajo investicijsko zlato ali ki preoblikujejo zlato v investicijsko zlato imajo pravico, da izberejo sistem DDV tudi za posamezne cesije. 0.8913043478260869 lar letter no. 24/D of 15 February 2000). (okrožnica št. 24/D z dne 15. februarja 2000). 1.1266968325791855 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). 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). 1.0138248847926268 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. 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. 1.1073825503355705 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. 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. 1.1126279863481228 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. 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. 1.1474201474201475 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. 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. 1.272189349112426 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). 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). 1.2535211267605635 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. Posledično znesek fakture dobavitelja ali carinsko potrdilo, ki je bilo izdano v režimu neobdavčljivosti, ne sme biti navedeno v vrstici VF13. 0.9873949579831933 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. 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. 0.8545454545454545 1 form complete lines VF34, VF35, VF36 and VF37 1 obrazec izpolnjevanje vrstic VF34, VF35, VF36 in VF37 1.0 Line VJ4 indicate payments made to urban public transport operators in accordance with the decree of 30 July 2009. V vrstico VJ4 navedite plačana nadomestila prodajalcem potovalnih listin v skladu z odlokom z dne 30. julija 2009. 1.4861111111111112 Penalty ranging from 120% to 240% of the total tax owed with a minimum of 258 Euro (article 5, paragraph 1) Kazen od 120% do 240% višine dolgovanega davka z najnižjo vsoto 258 eur. 1.159362549800797 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. 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. 1.0269058295964126 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. 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. 1.1764705882352942 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 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 0.8936170212765957 The details to be provided are as follows: Podatki, ki jih je treba navesti, so naslednji: 1.0 Transfers of agricultural products with own tax rates. Cesije kmetijskih proizvodov po lastni davčni stopnji. 1.170940170940171 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. 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. 1.1534090909090908 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. 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. 1.15527950310559 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 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; 1.1822916666666667 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. 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. 1.1345454545454545 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. 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. 1.1417910447761195 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. Prijavitelj mora v istem obrazcu označiti kvadratek 2 v primerih, da preoblikovani subjekt nadaljuje dejavnost, ki je pomembna za DDV. 1.0434782608695652 shed abroad otherwise unclassifiable with admini v tujini, ki drugače niso razvrščeni s sedežem 1.1658653846153846 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". 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". 1.065217391304348 Considerations, gross of VAT, subdivided per rate Bruto zneski DDV, razdeljeni po davčni stopnji 1.7333333333333334 entertainment activities; - payment of VAT in the same way and with the same deadlines as those applicable to the tax on entertain niso zabaviščne; - vplačilo DDV na isti način in v rokih obdavčitve zabave. 1.2093023255813953 For the method of completion of part VV, the taxpayer is referred to paragraph 4.2.7 concerning part VH. Za načine izpolnjevanja preglednice VV glej odstavek 4.2.7., ki zadeva preglednico VH. 1.1634241245136188 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. 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. 1.042654028436019 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. 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. 0.9809523809523809 Line VF49 must include the totals of taxable amount and tax (algebraic sum of lines from VF39 to VF48). V vrstici VF49 morajo biti navedene vse davčne osnove in davek (algebrična vsota vrstic od VF39 do VF48). 1.0363636363636364 • 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. • 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. 1.256544502617801 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"). 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"). 0.9948453608247423 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. 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. 1.117283950617284 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". 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". 1.0258620689655173 Line VT1 Division of taxable operations carried out as regards end consumers and subjects with VAT registration numbers Vrstica VT1 Razdelitev obdavčljivih poslov izvedenih za končne kupce in subjekte z identifikacijsko številko za DDV. 0.9305555555555556 - box 8 - Special tax regime for agricultural businesses (Art. 34). člen); - kvadratek 8 - Poseben režim za kmetijske dejavnosti (34. člen). 1.0187265917602997 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. 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. 1.0909090909090908 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. 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. 1.1 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. 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. 1.1275510204081634 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). 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. 1.0942028985507246 If the aforementioned taxpayers have only carried out exempt operations, the amount indicated in the present line must be carried forward to line VF37. V primeru, da so omenjeni subjekti izvedli izključno davka oproščene posle, mora biti navedeni znesek v tej vrstici vnesen v vrstico VF37. 1.1111111111111112 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). 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). 0.9895287958115183 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. 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. 1.1071428571428572 • the total amount of special tax credits used for 2013 in the deduction of periodic payments and of the payment on account. • skupni znesek posebnih davčnih terjatev uporabljenih za leto 2013 z odštevanjem obdobnih plačil in akontacije. 1.0171673819742488 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. 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. 0.71900826446281 Line VF21 purchases recorded in previous years for whom the tax became payable in 2013. Vrstica VF21 nakupi, ki so jih subjekti registrirali v predhodnih letih za katere je davek zapadel v plačilo v letu 2013. 0.9740740740740741 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. 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. 1.5442176870748299 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: št. 322 z dne 22. julija 1998 in z naslednjimi spremembami, pooblaščeni posrednik in pooblaščene družbe skupine za elektronsko posredovanje morajo: 1.0754716981132075 The total (line VD1) must be indicated only in form "01". Skupno (vrstica VD1) se navede samo v obrazec št. 01. 1.1244979919678715 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. 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. 1.0105263157894737 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, 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, 1.141304347826087 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. 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. 1.311178247734139 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 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 1.1464646464646464 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. 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. 0.8980263157894737 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. 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. 1.134020618556701 Part VE must be completed to determine the business turnover and the VAT relative to the taxable transactions. Preglednica VE mora biti izpolnjena zato, da se določi poslovni promet in DDV za obdavčene posle. 0.8796296296296297 In this case, the option must be communicated by crossing the box that corresponds to line VO1. Vtem zadnjem primeru mora biti taka izbira posredovana tako, da se označi kvadratek, ki ustreza vrstici VO1. 0.723404255319149 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). 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. 1.0436893203883495 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. 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. 1.1721854304635762 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. V primeru izpolnjevanja vrstice VF55 za določanje davka, ki se navede v vrstico VF57 je treba upoštevati petdeset odstotkov zneska v isti vrstici VF55. 1.0336134453781514 The aforementioned regulation finds application to all subjects who sell goods identified in paragraphs 7 and 8 of art. 74. Omenjena kategorija se uporablja za vse subjekte, ki izvajajo cesije sredstev, določenih v odstavkih 7 in 8, 74. člena. 1.194915254237288 Such credit therefore constitutes an amount to be used for deduction of periodic or annual payments, following the payment of the amount due. Tovrstna terjatev je znesek, ki se ga uporablja za odštevanje obdobnih ali letnih plačil po plačilu neplačanega davka. 1.0204081632653061 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 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 1.2061068702290076 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). Predhodne navedbe sledijo v primeru predložitve napovedi DDV tako samostojno kot poenoteno (okrožnica št. 68 z dne 24. marca 1999). 1.0216606498194947 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". 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". 1.2619047619047619 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. 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. 1.0224719101123596 • the credit recognised in the communication from the Revenue Agency, if it is greater than • terjatev, priznana s posredovanjem Agenciji za Prihodke, če presega prijavljeni znesek; 1.0975609756097562 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. 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. 1.143939393939394 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. Taka večja davčna osnova in davek ne smejo biti navedeni v preglednici VE, ker se ne nanašajo na leto 2013, ampak na predhodno leto. 1.1569767441860466 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. 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. 1.144859813084112 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. 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. 1.66 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. 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. 1.4705882352941178 article 5, paragraph 3, letter b), of the TUIR 25. členom, 3. odst., črka b) TUIR 25. 1.4857142857142858 Line VL28, field 1, the following must be indicated: V vrstico VL28, polje 1, se navede: 1.3986013986013985 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. POZOR: Naslednja razpredelnica zajema vse šifre različnih obrazcev in ki se uporabljajo samo v funkciji posebnosti vsakega posameznega obrazca. 1.185430463576159 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). 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). 1.041237113402062 • sports associations with private law legal personality in terms of the regulations contained in Pre • športna združenja, ki so zasebne pravne družbe v skladu z odredbo na podlagi odloka predsednika 1.1524822695035462 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). 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). 0.9494949494949495 - quarterly VAT payments using the consolidated payment form (form F24) within the 16th day of - trimesečno plačilo DDV preko obrazca za poenoteno plačilo (obrazec F24) v šestnajstih dneh po dru 1.1538461538461537 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. Družba pripojiteljica predloži dve napovedi, eno za svojo dejavnost, ki se je izvajala skozi celo leto, drugo pa za račun pripojene, bivše kontrolne družbe. 1.2878787878787878 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. 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. 1.2585034013605443 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). Cesije industrijskega zlata, če se izvedejo za zasebne porabnike, se obdavčijo po navadnih davčnih pravilih (z bremenitvijo DDV s strani cedentov). 1.0495049504950495 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. 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. 0.855072463768116 This amount must coincide with that indicated in line VL37. Omenjeni znesek mora sovpadati s tem, kar je navedeno v vrstici VL37. 1.23121387283237 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). 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). 1.2222222222222223 Signature of the controlling body or company Podpis ustanove ali kontrolne družbe 1.0833333333333333 The data in the VAT prospectus 26PR/2014 is contained in the VAT annual return to be submitted by the controlling body or company. Podatki povzetne pregledom DDV 26PR/2014 se nahajajo v letni napovedi ddv, ki jo predloži kontrolna ustanova ali družbe. 0.9948453608247423 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 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 1.2531645569620253 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. Izpolnjevanje preglednice VX v primeru stečaja ali prisilne likvidacije v letu 2013 Za navodila za izpolnjevanje preglednice VX glej pojasnila v poglavju 2.3. 1.1666666666666667 Farm holiday sector - Art. 5, Law no. 413 of 1991 Kmetijstvo - 5. člen, zakon št. 413 z 1991 0.9846153846153847 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. 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. 1.1730769230769231 It is pointed out that taxpayers who have made said purchases utilising the ceiling are required also to complete part VC. Zavezanci, ki so izvedli omenjene nakupe z uporabo plafona morajo obvezno izpolniti tudi preglednico VC. 1.3212996389891696 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. 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. 0.9448818897637795 In the line the greater amounts (column 1) and the tax paid using form F24 - tax code 6493 (column 2) must be indicated. V vrstici morajo biti navedena večja plačila (stolpec 1) in davek plačan preko obrazca F24 - številka dajatve 6493 (stolpec 2). 1.198051948051948 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. 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 . 0.7901234567901234 Transfer of used goods - Art. 36, Decree Law 41 of 1995 Line VO9 Cesije rabljenih sredstev - 36. Člen, zakonskega odloka št. 41 z 1995 Vrstica VO9 1.23 liquidation (remembering to cross the box in line VA3); the second form concerns the transactions recorded after this date. ravnave (potrebno je označiti kvadratek v vrstici VA3) in drugi za posle registrirane po tem datumu. 1.2946428571428572 Taxpayers born abroad must specify, instead of the municipality, the Country in which they were born, and leave the space for the province blank. Zavezanec, ki je rojen v tujini, mora navesti občine navesti rojstno državo in pustiti prazen prostor za deželo. 1.4914675767918089 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. 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. 0.7837837837837838 SEPARATE ACCOUNTING (Part VH) LOČENA KNJIGOVODSTVA (Preglednica VH) 0.9920634920634921 Completion of line VF53 by crossing box 1, and of line VF54, is not relevant to the calculation of admissible deductible VAT. Izpolnjevanje vrstice VF53 z označitvijo kvadratka 1 in vrstice VF54 ni relevantno za določanje davka dovoljenega za olajšavo. 1.328358208955224 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. 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. 1.0321100917431192 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. 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. 1.1403508771929824 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. 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. 1.1724137931034482 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). 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.). 1.372093023255814 This information must then be carried forward to line VF56. Ta podatek mora biti vnesen v vrstico VF56. 1.1680672268907564 Line VO40, Box 1, must be crossed by persons who communicate that they have, from 2013, calculated the taxable base in the ordinary manner. Vrstica VO40, kvadratek 1 izpolnijo subjekti, ki obvestijo, da so od leta 2013 določili davčno osnovo na navaden način. 0.96875 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). 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 1.0638297872340425 • in the case referred to in code 5 the date of the relevant appointment decision must be indicated; • v primeru, kot je podan pri šifri 5, je potrebno navesti datum ustreznega ukrepa imenovanja; 1.0813253012048192 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). 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). 1.0964912280701755 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. 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. 1.0579710144927537 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. 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. 1.3592233009708738 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. Znesek, dosežen iz razlike med skupnim zneskom plačil (vsota vrstic 20 in 21) in vsoto vrstic 22 in 23. 1.2 Box 3 must be crossed by agricultural producers who have applied tax in the ordinary manner starting from the 2013 tax period. Kvadratek 3 morajo označiti kmetovalci, ki so uporabili davek na navadne načine od davčnega obdobja 2013. 0.6931407942238267 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%. 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 %. 1.3037974683544304 The same ways of using the amount are provided for with reference to the amount specified in line VL40. Enaki načini uporabe so predvideni v zvezi z zneskom, navedenim v vrstici VL40. 1.3333333333333333 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. POZOR: Uporaba storitev Fiscoline se samodejno izklopi, če je ostala nedejavna do 31. decembra naslednjega leta po letu zadnje uporabe. 1.0 • the assignor (company demerged, conferor, transferor or donor) must complete this line in • upravičenec (družba koristnica, vlagatelj vložka, cedent ali darovalec) mora izpolniti to 1.150273224043716 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. 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. 0.6764705882352942 How to complete part VH Način izpolnjevanja preglednice VH 1.0 The box must be crossed to indicate this situation. Polje je treba označiti, če gre za tovrstno stanje. 1.192 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". 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". 1.079646017699115 Furthermore, for each filled in form, the boxes (at the bottom of Part VL) concerning the filled in parts must be crossed. Za vsak izpolnjeni obrazec je potrebno označiti kvadratke (na dno Preglednica VL) v zvezi z izpolnjenimi obrazci. 1.2393617021276595 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. 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. 1.1030927835051547 Line VE39 has been renamed "Operations not subject to taxation as provided for by articles 7 to 7-septies". Vrstica VE39 je preimenovana v "Davkov oproščene transakcije v skladu s členi od 7 do 7-septies". 1.056092843326886 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). 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). 0.7816091954022989 The boxes related to the boxes filled in are at the foot of part VL. Kvadratki, ki zadevajo izpolnjene preglednice se nahajajo na dnu strani preglednice VL. 1.1111111111111112 • 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. • 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. 0.946524064171123 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. 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. 1.09375 PROSPECTUS D ADJUSTING TO DEDUCTION RAZPREDELNICA D POPRAVEK ODBITKA 1.0260416666666667 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 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, 1.2817460317460319 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 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 1.0769230769230769 On the front cover the personal data of the taxpayer must be included. Na naslovni strani morajo biti navedeni osebni podatki zavezanca. 1.3548387096774193 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". 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." 1.106312292358804 • 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) • 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); 1.152046783625731 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. 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. 1.1010362694300517 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. 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. 1.6162790697674418 • by phoning the automatic answering service on 848.800.444 and following the instructions provided by the system (local call rates apply); • prek telefona z uporabo avtomatskega odzivnika na telefonski številki 848.800.444 po 0.8341708542713567 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). 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). 1.3483870967741935 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. Način izpolnjevanja Razdelka 3-A, Preglednice VF Z zgoraj navedeno razpredelnico so dana pojasnila za izpolnjevanje razdelka na podlagi različnih primerov. 1.0267175572519085 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. 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. 1.2790697674418605 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 preverjanja statusa stalnega izvoznika; - stolpec 4: višina cesij pri izvozu, podobni posli in/ali mednarodne storitve, posli med 1.093189964157706 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. 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. 1.0725806451612903 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. 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. 0.9619047619047619 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 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 1.1727748691099475 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"). 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"). 1.0625 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". 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". 1.4901960784313726 Considerations relative to non-taxable transactions that make up the ceiling Plačila za neobdavčene posle, ki sestavljajo plafon 0.9571865443425076 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). 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). 1.1228070175438596 Taxpayers can pay the amount due all at once or by installments. Zavezanci lahko plačajo v enkratnem znesku ali v obrokih. 1.1650485436893203 It is pointed out that for the purposes of deduction, the operations indicated in this part must be included in part VF. Gre poudariti da v namene odbitka morajo biti posli navedeni v tej preglednici zajeti v preglednici VF. 1.4339622641509433 The taxable amounts and the related tax must be rounded to the nearest Euro. Zneski in davki morajo biti zaokroženi na enoto evra. 1.09375 Non- financial public authority 16. Javne negospodarske ustanove 16. 0.9585062240663901 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. 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. 0.9637681159420289 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: Odstavek 12, člena 16 navedenega zakona št. 537 iz leta 1993 narekuje posebno disciplino za poseben primer odcepitve s tem, da določi, da: 1.0950118764845607 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 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 1.208 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. V primerih izvajanja več dejavnosti z ločenimi knjigovodstvi v skladu s 36. členom se v vsak obrazec navede šifro dejavnosti. 1.4596273291925466 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. 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. 1.0542005420054201 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. 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. 1.2280701754385965 - progressive numbering and keeping of invoices relating to purchases; - zaporedno oštevilčenje in shranjevanje prejetih faktur; 1.2516129032258065 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). V tem primeru je za pravilno izpolnjevanje napovedi možno sklicevanje na to, kar je prikazano v navodilih za primere večjega preoblikovanja (odstavek 3.3). 1.0886699507389161 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. 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. 1.0258064516129033 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. 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. 1.0266666666666666 Adjustment of deduction for depreciable goods - Article 19 bis 2, paragraph 4 Popravek odbitka za sredstva, ki se amortizirajo - 19 bis 2. člen, 4. odst. 1.2722513089005236 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. 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. 1.1317829457364341 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. 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. 1.1360759493670887 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. 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. 1.2773109243697478 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). 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). 1.1598173515981736 - 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. - 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. 1.161512027491409 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. 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. 1.15 Line VW20 indicate the amount of refunds during the year requested by the controlling company for the entire group. V vrstico VW20 se navede znesek medletnih povračil, ki jih zahteva kontrolna družba za celo skupino. 1.0625 On the other hand, those taxpayers who voluntarily adopt separate accounts shall refer for this purpose to the total business volume of their activities. Zavezanci pa, ki sprejmejo ločeno knjigovodstvo po lastni izbiri, se morajo v ta namen sklicevati na celotni promet vseh opravljanih dejavnosti. 1.2389937106918238 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. 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. 1.3647058823529412 Taxpayers with extraordinary transactions (mergers, divisions, etc.) or other substantial subjective transformations Zavezanci izrednih poslov (združitev, odcepitev, itd.) ali druga večja preoblikovanja 1.0528052805280528 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). 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). 1.25 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. 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. 1.0294117647058822 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. 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 1.0444444444444445 3.3.1 - METHODS OF COMPLETION IN CASE OF TRANSFORMATION OF TAXPAYERS WITH UNIFIED VAT ACCOUNTS 3.3.1 - NAČIN IZPOLNJEVANJA V PRIMERU PREOBLIKOVANJA SUBJEKTOV S POENOTENIM KNJIGOVODSTVOM 1.2036363636363636 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: 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: 1.8717948717948718 SECTION 5 - Option regarding IRAP (Regional Tax on Productive Activities) RAZDELEK 5 - Opcija v namene davka IRAP 0.9066666666666666 • the amount from line VF24 if in line VF30 no box has been crossed; • znesek iz vrstice VF24, če v vrstici VF30 ni bil označen noben kvadratek; 1.0533333333333332 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) 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) 0.9216867469879518 Taxpayers other than individuals may access the abovementioned restricted areas through the appointed agents and/or appointed operators as set out above. Uporabniki, ki niso fizične osebe, dostopajo do omenjenih rezerviranih mest preko pooblaščenih upraviteljev in/ali pooblaščenih operaterjev, kot je zgoraj pojasnjeno. 1.0545454545454545 These operations must also be shown separately in field 2. Ta opravila morajo biti ločeno navedena tudi v polju 2. 1.0076045627376427 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 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 0.7241379310344828 • presence of option as referred to in art. 36-bis (line VF33). • prisotnost opcije v skladu s 36-bis členom (vrstico VF33), v tem primeru se v vrstico 1.48 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. Preseganje meje v višini 25.822,84 evrov posla pomeni manjšo možnost uporabe režima olajšav od naslednjega koledarskega leta. 1.1090909090909091 This line must also include the sum of the amounts in line VL31 of the returns of all companies adhering to group payment. V to vrstico se vnese tudi vsota zneskov iz vrstice VL31 napovedi vseh družb, ki pristopijo k plačilu skupine. 1.1071428571428572 The said imports of industrial gold, as well as investment gold and pure silver must also be included in line VF25, field 3. Ti uvozi industrijskega zlata, investicijskega zlata in čistega srebra se zajamejo tudi v vrstico VF25, polje 3. 0.96 • domestic purchases, including those specified in art. 58, paragraph 1, of Decree Law 331/1993; • nakupe v državi vključno z nakupi v skladu z 58. členom, 1. odst., zakonskega odloka št. 331/1993; 1.0996978851963746 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 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.). 0.9818181818181818 These payments must be included in line VL29, field 1. Ta vplačila morajo biti zajeta v vrstico VL29, polje 1. 1.0285714285714285 1.3.1 - METHODS AND TERMS FOR FILING 1.3.1 - NAČIN IN ROK ZA PREDLOŽITEV 1.2727272727272727 This line must not include the adjustment of the deduction made subsequent to adopting the regime. V tej vrstici ne sme biti zajet popravek izvedene olajšave po vstopu v režim. 1.9350649350649352 This business turnover must be of reference, following the provision of Presidential Decree no. 633/1972, for the application of the regulations related to it, such as the status of customary exporter, the application of the provisional pro-rata, the monthly or quarterly frequency of payments etc. št. 633/1972 za uporabo zakonskih predpisov, npr. status običajnega izvoznika, uporaba začasnega proporcionalna, mesečna ali trimesečna doba plačila, itd. 1.1528662420382165 The option is effective for at least three years, until it is revoked, if it relates to all the transactions, in terms of art. 3 of Presidential Decree no. 442/97 referred to above. Opcija je veljavna vsaj tri leta do preklica, če se nanaša na splošne podatke poslov v skladu s 3. členom omenjenega odloka predsednika republike št. 442/97. 0.8775510204081632 Undue set-off. Use of non-existent or undue credits for amounts exceeding 50,000 euros Uporaba terjatev kot kompenazija, ki ne pripadajo ali ne obstajajo v višini, ki presega 50.000 eur 1.046583850931677 Columns 3 and 4 must be filled in by all taxpayers who used the ceiling in 2013, regardless of the method of calculation followed, while the data referred to in columns 5 and 6 must be indicated only by taxpayers who during 2013 carried out purchases and imports using a ceiling related to by tax concessions during the 12 preceding months and also for the purpose of monthly auditing of the existence of the status of exporter aided by tax concessions, during 2013, as well as the availability of the ceiling in each month; - column 5: business turnover subdivided by month, for 2012; - column 6: amount of export sales, associated operations, international services, intra Stolpca 3 in 4 morajo izpolniti vsi zavezanci, ki so v letu 2013 uporabljali plafon, ne glede na metodo izračuna medtem ko podatki, katerih stoplca 5 in 6 morata biti navedena samo s strani zavezancev, ki so v teku leta 2013 izvedli nakupe in uvoze z uporabo plafona, ki se je nanašal na posle, kjer se je uveljavljala olajšava v 12 predhodnih mesecih in to tudi zaradi mesečne primerjave obstoja statusa izvoznika v teku leta 2013, z olajšavami ter razpoložljivost plafona v vsakem mesecu; - stolpec 5: poslovni promet razdeljen za vsak mesec leta 2012; - stolpec 6: višina cesij pri izvozu, podobni posli in/ali mednarodne storitve, posli med 1.0731707317073171 The line must also be completed if, in respect of a tax credit emerging when the annual return is made, a tax payment has been made. Vrstica mora biti izpolnjena v primeru, da je pri davčni terjatvi, ki izhaja iz letne napovedi bilo izvedeno plačilo davka. 1.0943396226415094 Coinciding with the last month of each calendar quarter (March, June, September, as well as December for taxpayers referred to in paragraph 4 of art. 74) the results of the monthly payments can be set off or added to the results of the quarterly payments, on condition that the deadlines for the respective monthly settlements and payments are met. Zadnji mesec vsakega koledarskega tromesečja (marec, junij, september ter december za same zavezance v skladu s 74. členom, 4. odst.) podatki o mesečnih izplačil se lahko kompenzirajo ali kumulirajo s podatki trimesečnih izplačil pod pogojem, da se spoštujejo roki, ki so predvideni, za mesečna izplačila ali vplačila. 1.0847457627118644 Line VJ3 indicate purchases of goods and services from subjects who are resident abroad as provided for by art. 17, paragraph 2. V vrstico VJ3 navedite nakupe izdelkov in storitev subjektov, ki so rezidenti v tujini v skladu s 17. členom, 2. odst. 0.8840970350404312 Line VL27 indicate refunds requested in previous years for which the competent Office has formally denied the right to the refund but has authorised the taxpayer to use the credit for 2013 in the periodic payment or annual return (see also Presidential Decree 443 of November 10, 1997, and circular letter 134/E of 28 May 1998). V vrstico VL27 se navede terjatev, ki se jo zahteva za povračilo v predhodnih letih za katero pristojni urad formalno ni dal pravice do povračila, ampak je zavezancu dovolil, da je uporabil samo terjatev v letu 2013 pri obdobnem plačilu ali letni napovedi (glej tudi odlok predsednika republike št. 443 z dne 10. novembra 1997 in okrožnico št. 134/E z dne 28. maja 1998). 1.164319248826291 In any case, in lines VH3, VH6, VH9 and VH12 a single amount must be indicated, corresponding to the algebraic sums of the debits and credits resulting from the payments of the individual periods (see Appendix under the item "Separate accounting"). V vsakem primeru se v vrstice VH3, VH6, VH9 in VH12 navede edini znesek, ki ustreza algebrični vsoti terjatev in obveznosti, ki izhajajo iz plačil posameznih obdobij (glej Dodatek postavki "Ločeno knjigovodstvo"). 0.8275862068965517 Line VX3 excess payment. Vrstica VX3 Presežek plačila. 0.9166666666666666 74-quater, paragraph 5 Peti odstavek 74-quater. 1.52 lesser credit (800) must be indicated. to manjšo terjatev (800). 1.2727272727272727 The intermediary must state: Posrednik mora vnesti: 0.9655172413793104 It is pointed out, as specified in ministerial order 626305 of 20 December 1989, that for the purposes of accounting clarity such group credit surpluses are assumed to have been set off prior to other credits transferred from the companies during 2013. Kot je bilo navedeno z ministrskim sklepom št. 626305 z dne 20. decembra 1989, da za zahteve po jasnosti računovodstva ti presežki terjatve skupine se domneva so kompenzirani z predhodnim upoštevanjem drugih terjatev, ki so jih prenesle družbe v teku leta 2013. 1.2894736842105263 The relevant data is derived from the difference between said amounts using the following formula: Podatek se pridobi iz razlike omenjenih zneskov z uporabo naslednje formule: 0.8732394366197183 In order to allow taxpayers concerned to submit their annual VAT return on a single form, section 3-C of part VF includes line VF55 (cp. instructions for completing lines VF55 and VF57). Da se zainteresiranim zavezancem omogoči predložitev letne napovedi za DDV z izpolnjevanjem edinega obrazca je v razdelku 3-C preglednice VF, vrstica VF55 (primerjaj navodila za izpolnjevanje vrstic VF55 in VF57). 1.1056910569105691 This amount must be indicated in line VX2 or in the corresponding line of section III of part RX for those presenting the UNICO returns. Ta znesek mora biti naveden v vrstici VX2 oziroma v oddelku III preglednice RX za posameznike, ki predložijo obrazec UNICO. 1.0703883495145632 Box 1 must be crossed by exempted agricultural producers as referred to in paragraph 6, article 34, that is with a business turnover not exceeding 7,000 Euro, who waived, in 2013, exemption from payment of tax and all documentary and accounting obligations, including the annual return, with the exception of the obligation to number and preserve invoices of purchases and customs bills of entry (see Appendix under the entry "Agriculture"). Kvadratek 1 morajo označiti kmetijski proizvajalci, ki so oproščeni v skladu s 6. odst, 34. člena in sicer s poslovnim prometom, ki ne presega 7.000 eur, ki so se od leta 2013 odrekli oprostitve plačila davka in vseh dokumentacijskih in računovodskih obveznosti, vključno z letno napovedjo, razen obveznosti oštevilčenja in shranjevanja faktur za nakupe in carinske listine (glej Dodatek, postavka "Kmetijstvo"). 0.9758064516129032 Line VO24, box 1 must be crossed by partnerships and by limited-liability companies comprised by farmers who wish to communicate the revocation of the option for calculating income by applying the profitability coefficient of 25% to receipts. V vrstici VO24 morajo kvadratek 1 označiti partnerstva in družbe z omejeno odgovornostjo, ki jih tvorijo kmetijski podjetniki, ki nameravajo posredovati preklic opcije za opredelitev prihodkov z uporabo koeficienta donosnosti v višini 25 odstotkov. 1.4634146341463414 The box must be completed by indicating the following codes: Polje je treba izpolniti z navedbo šifre: 0.8953488372093024 Agricultural Producer Business Turnover (= under) < or = 7,000 Euro agricult. Kmetijski Proizvajalec Promet v višini <= 7.000 eur Kmetijski cesija >= 2/3 poslovnega 0.9766081871345029 Line VO21, box 1 must be crossed by artists or professionals (article 53 of TUIR (Income Tax Consolidate Act)) who have chosen the ordinary accounting system for 2013. Vrstica VO21, kvadratek 1 izpolnijo umetniki ali strokovnjaki (53. člen enotnega besedila o dohodnini/TUIR), ki izvajajo opcijo za leto 2013 za navaden knjigovodski režim. 0.9523809523809523 SECTION 3 - Total taxable amount and tax RAZDELEK 3 - Skupaj davčna osnova in davek 1.1721311475409837 Line VF50 VAT deductible for purchases and imports intended for the transfers of products other than the agricultural referred to in line VF38. Vrstica VF50 odbitni DDV za nakupe in uvoze, ki so namenjeni cesiji proizvodov, ki niso kmetijski, v sladu z vrstico VF38. 1.2138364779874213 Lines VF31 to be completed exclusively by subjects who carry out essentially exempt activities and who have only occasionally carried out taxable operations making purchases pertaining to them. Vrstico VF31 izpolnijo izključno subjekti, ki izvajajo predvsem neobdavčene dejavnosti samo občasno in so izvedli neobdavčene posle z nakupi v namene slednjih. 1.2094395280235988 VAT return forms and relevant instructions are not printed by the financial administration but are made available free of charge in electronic format and can be retrieved from the site of the Revenue Agency www.agenziaentrate.gov.it and from the Internet website of the Ministry of the Economy and Finance www.finanze.gov.it in compliance with the technical characteristics established in the approval measure. Obrazce za napoved DDV in navodila ne tiska finančna uprava, ampak so brezplačno na voljo v elektronski obliki in se jih lahko sname na spletni strani Agencije za Prihodke www.agenziaentrate.gov.it in na spletni strani Ministrstva za Gospodarstvo in Finance www.finanze.gov.it upštevajoč tehnične lastnosti določene v odločbi za odobritev. 1.0732984293193717 Line VE32 the total of other operations qualified as non-taxable (to help identify such operations, consult the Appendix, under the headings "Exports and other non-taxable transactions" and " Used goods"). V vrstico VE32 se navede višina drugih poslov, ki so kvalificirani kot neobdavčeni (za določanje teh poslov glej Dodatek postavkam "Izvozi in drugi neobdavčeni posli" in "Rabljena sredstva"). 1.2446808510638299 Line VE39 indicate operations which are non-taxable as they do not satisfy the territorial requirement as provided for by articles 7 to 7-septies and for which an invoice has been issued in accordance with article 21, paragraph 6-bis. Vrstica VE39 navedite posle, ki niso predmet davka zaradi neizpolnjevanja pogoja ozemeljskih zahtev v skladu s členi od 7. do 7-septies., za katere je bila izdana faktura v skladu s 6-bis. 1.2982456140350878 The amount relating to these payments must also be indicated in line VL24; Znesek teh vplačil mora biti naveden tudi v vrstici VL24; 1.2372093023255815 Line VW26 must indicate the amount of the credit for the previous year for which a request for refund has not been made, resulting from line VY5 of the VAT summarising prospectus 26PR/2013 for the year 2012, submitted by the controlling company for the entire group. V vrstico VW26 se navede znesek terjatve predhodnega leta, ki ni bil zahtevan za povračilo in izhaja iz vrstice VY5 povzetne razpredelnice DDV 26PR/2013 za leto 2012, ki jo predloži kontrolna družba za celo skupino. 0.9547038327526133 In all cases of unified or separated accounts ex art. 36, i.e. mergers, division etc. (see subparagraph 3.3) in general the above mentioned instructions apply for the completion of the forms, with some differences for controlling and controlled companies, as reported below. V vseh primerih poenotenega ali ločenega knjigovodstva 36. člen ali spojitve, odcepitve, itd.(omenjeni v pri odstavku 3.3) veljajo za izpolnjevanje obrazcev predhodno dana pojasnila z nekaterimi posebnostmi, ki veljajo za kontrolne in kontrolirane družbe, ki so prikazane v nadaljevanju. 1.0754716981132075 Stock companies are the only companies that can adopt the VAT compensation procedure as controlled companies, as specified with circular letter no. 16 of 28 February 1986. Družbe, ki lahko uveljavijo postopek kompenzacije DDV kot kontrolne, so, kot je pojasnjeno z okrožnico št. 16 z dne 28. februarja 1986, samo kapitalske družbe. 1.084848484848485 VAT on purchases; - agricultural producers who benefit from the special regime as referred to in art. 34; - non-commercial, non-taxable bodies, organisations and other structures. nakupo; - kmetovalci, ki uveljavljajo poseben režim v skladu s 34. členom - ustanove, organizacije in druge organizacije, ki niso trgovskega značaja, ki niso pasivni 0.5902439024390244 It can be reached on 848.836.526 from 8am to 6pm on weekdays and from 8am to 2pm on Saturdays, excluding public holidays. Poleg tega je na voljo telefonska pomoč uporabnikom, ki imajo omogočen dostop, na številki 848 836 526, od 8.00 do 18.00 od ponedeljka do petka ter od 8.00 do 14.00 ob sobotah, razen ob državnih praznikih. 1.0609756097560976 Line 1, adjustment for non-depreciable goods and services when they are used to carry out transactions that give rise to a deduction that differs from the one made initially. Vrstica 1, popravek za sredstva, ki se ne amortizirajo in storitev, če se le-ti ne uporabljajo za posle,ki dajejo pravico do odbitka v drugačni meri kot na začetku. 0.9777777777777777 Such operations count towards the calculation of turnover (see Circular no. 12 of 2013). Ti posli prispevajo k oblikovanju obsega prometa (primerjaj okrožnico št. 12 iz leta 2013. 1.0792079207920793 For an explanation regarding the reforms applied to the tax regulations applicable to entertainment and show business activities, please refer to circular letter no. 165/E of 07 September 2000, circular letter no. 247/E of 29 December 1999, Resolution no. 371/E of 26 November 2002 and circular letter no. 1 of 15 January 2003. Za pojasnila glede reforme davčnega sistema, ki se uporablja za zabaviščne in prireditvene dejavnosti se je potrebno sklicevati na okrožnice št. 165/E z dne 07. septembra 2000 in št. 247/E z dne 29. decembra 1999, na resolucijo št. 371/E z dne 26. novembra 2002, okrožnica št. 1 z dne 15. januarja 2003. 1.1520912547528517 Box 1 must be crossed if the taxpayer has exercised the option, starting from 2013, for the ordinary (or analytical) margin method, also for transfers of works of art, antiques or collectors' items imported and for the resale of works of art acquired from the artist (or from his/her heirs or legatees). Kvadratek 1 označijo zavezanci, ki so izvajali opcijo od leta 2013 za uporabo navadne (ali analitične) metode, tudi za cesije umetniških del, antikvariata ali večjih zbirk in za prodajo umetniških del, ki jih je kupil avtor (ali njegovi dediči ali volilojemalci). 0.9015544041450777 Persons who make use of the right to pay VAT relative to operations deriving from subcontracting agreements, using the appropriate tax codes, must cross the box in line VH14. Subjekti, ki so uveljavljali pravico do trimesečnega plačevanja DDV pri poslih izhajajočih iz podpogodbe s strankami z uporabo ustreznih številk dajatve, morajo označiti kvadratek vrstice VH14. 1.4328358208955223 It is pointed out that the option has effect until it is revoked and, in any case, for at least three years and entails the complete non-deductibility of tax relating to purchases and imports. Opcija ima učinek dokler ni preklicana in v vsakem primeru za vsaj tri leta in zahteva, da je davek za nakupe in uvoze povsem odbiten. 1.027027027027027 SECTION 2 - Calculation of tax surplus RAZDELEK 2 - Določanje presežka davka 1.0969899665551839 In the specific case of a controlled company taking part in group VAT payments having left the group after the due date set for the payment of VAT on account, in this line that company must include the amount of the payment of VAT on account paid on its behalf by the controlling company or body, already indicated in line VK36. V posebnem primeru kontrolne družbe udeležene pri plačilu DDV skupine, ki je izstopila iz skupine po izteku roka, določenem za plačilo akontacije DDV, mora slednja zajeti v to vrstico znesek akontacije, ki jo je za svoj račun plačala ustanova ali kontrolna družba, kar je že navedeno v vrstici VK36. 1.0465116279069768 Recognised, unrecognised and de facto associa Priznana združenja, nepriznana združenja in 1.2790697674418605 be made using the consolidated payment form (form F24). obrazca za poenoteno plačilo (obrazec F24). 0.9260355029585798 In accordance with article 8 of Presidential Decree no. 322 of 1998, the VAT return for 2013 must be submitted between 1 February and 30 September 2014 if the taxpayer is obliged to submit the return independently or by 30 September 2014 if the taxpayer is obliged to include the VAT return in the unified return. Skladno z 8. členom OPR št. 322 iz leta 1998 mora biti davčna napoved za DDV za leto 2013 vložena v obdobju med 1. februarjem in 30. septembrom 2014 v primeru, če mora davkoplačevalec napoved vložiti samostojno, oziroma najkasneje do 30. septembra 2014 v primeru, če mora davčni zavezanec davčno napoved za DDV vložiti z enotno napovedjo. 1.0735294117647058 Controlling and controlled companies that have used the VAT compensation procedure for the entire year must also complete part VH, with the exception of the method box in line VH13, reporting the debts and the credits resulting from their periodical liquidations and transferred to the group. Matične in hčerinske družbe, ki so v celotnem letu koristile proces kompenzacije DDV, morajo izpolniti tudi preglednico VH, razen polja z metodo v vrstici VH13, pri čemer morajo navesti dolgove in dobropise, ki izhajajo iz njihovih rednih plačil in se prenesejo v skupino. 0.9941176470588236 In addition, in order to balance the data, the following must be indicated: - in line VL29, field 1, the amount of periodic payments and the advance payment due, even if Poleg tega je ob zaključku pregleda podatkov potrebno navesti še: - v vrstici VL29 v polju 1 znesek rednih plačil in akontacij za plačilo, četudi niso bili plačani zaradi 1.3088235294117647 • in the hypothesis of amendment provided for by article 13 of Legislative Decree 472/1997, within the due date for the presentation of the return relating to the following year. • v primeru popravka, ki ga predvideva 13. člen zakonodadajnega odloka št. 472 z 1997, v roku za predložitev napovedi za naslednje leto. 0.9966996699669967 Line VA4 this line is reserved for savings management companies as provided for by Decree Law no. 351 of 2001 to indicate, in the form relating to the activity of each fund managed, the name and identification number assigned by the Bank of Italy to the fund itself (see also instructions for part VD). Vrstica VA4 je namenjena družbam za upravljanje s prihranki, kot je navedeno v uredbi z zakonsko močjo št. 351 iz leta 2001 za navedbo, v obrazcu, ki se nanaša na dejavnost vsakega upravljanega sklada, tako naziva kot identifikacijske številke, dodeljene s strani Banke Italije posameznemu skladu (prim. 0.95 The part used to lessen the VAT debt appearing from this return must be indicated in line VL35. Uporabljeni del kot zmanjšanje dolga DDV, ki izhaja iz te napovedi mora biti naveden v vrstici VL35. 1.4175824175824177 In essence, in such circumstances, the tax is discharged by recording the customs document both in the invoice or considerations register, with reference to the month in which the document was issued and in the purchases register in respect of the deduction. V bistvu v tem primeru se dajatev plača z zabeleženjem carinskega dokumenta v register faktur ali plačil z nanašanjem na mesec izdaje samega dokumenta in register nakupov za odbitek. 1.5757575757575757 A - Bankruptcy and forced administrative liquidation A - Stečaj ali prisilna poravnava 1.4375 This section must be completed for issue of the endorsement of conformity and is reserved for the person in charge of the CAF (Tax Assistance Centre) or to the professional issuing it. Ta kvadratek mora biti izpolnjen za vnos potrdila ustreznosti in je namenjen odgovornim CAF ali strokovni osebi,ki ga je izdala. 1.0239234449760766 In order to determine what information to indicate in the parts that comprise the return Prospectus A is provided below, and must be completed in advance and shown on request to the competent revenue agency office. Za določanje podatkov, ki se navedejo v preglednice iz katerih sestoji napoved je bila izdelana naslednja preglednica A, ki mora biti predhodno izpolnjena in predložena na zahtevo pristojnega finančnega urada. 1.1984 If the taxpayer submits the VAT return as part of the unified return, he/she may: - pay in one go by 16 March; - pay by installments by the deadline set for the UNICO (Personal Income Tax Return) increasing the amount due by 0.40% for each following month or portion of a month; - pay by installments starting from 16 March, paying 0.33% a month more on the amount of every installment following the first installment; - pay by installments starting from the data of payment of the amounts due according to the UNICO form (Personal Income Tax Return), with an initial increase of 0.40% on the amount to be paid for every month or portion of a month following 16 March, increased to 0.33% a month for each installment following the first installment. Če subjekt predloži napoved DDV v okviru enotne napovedi, lahko: - plača v enkratnem znesku do 16. marca; - plača v enkratnem znesku do roka , navedenega na obrazcu UNICO s tem, da se za vsak naslednji mesec ali del meseca poveča za 0,40%; - obročno odplačevanje od 16. marca z mesečnim povečanjem za 0,33% vsakega obroka, ki sledi prvemu obroku; - obročno odplačevanje od datuma plačila dolgovanih vsot na podlagi obrazca UNICO, s tem, da se najprej poveča znesek, ki ga je treba plačati za 0,40% za vsak naslednji mesec ali del meseca do 16. marca tako, da se za 0,33% poveča mesečni znesek vsakega obroka, ki sledi prvemu. 1.1914893617021276 This point regards transfers of previously acquired or imported goods without the right to the total deduction of VAT as provided for by articles 19, 19-bis1 or 19bis2. Gre za cesije, katerih predmet so predhodno kupljena ali uvožena sredstva brez pravice do celotnega odbitka DDV v skladu s členi 19, 19-bis1. 1.177685950413223 The difference between the VAT amount resulting from the register and that resulting from the calculation must be indicated in line VF23, with a plus (+) sign if the total tax resulting from the records is greater than the tax calculated, or with a minus (-) sign in the opposite case. Razlika med zneskom ddv, ki izhaja iz registra in tistim, ki izhaja iz obračuna se navede v vrstico VF23, pred katerim stoji znak (+), če je celoten davek, ki izhaja iz registrov večji od obračunanega davka, ali znak (-) v nasprotnem primeru. 1.2008928571428572 - field 3 sales of investment gold which have become taxable as a result of the choice made and the related services of intermediation carried out in national territory towards taxable entities, in addition to the amount of transfers of gold other than investment gold and of pure silver, made to subjects not liable to tax (for further details see Appendix, "Transactions relating to gold and silver"); - field 4 services rendered in the construction sector by subcontractors but not taxed pursuant to article 17, paragraph 6, letter a). - polje 3, cesije investicijskega zlata, ki so postale obdavčljive po izbiri in storitve posredovanja na ozemlju države do pasivnih davčnih subjektov, ter višina cesij zlata, ki ni investicijsko srebro in čisto srebro, ki se izvaja do pasivnih davčnih subjektov (za nadaljnje poglobitve glej Dodatek "Posli z zlatom in srebrom"); - polje 4 storitve podizvajalcev na gradbenem področju brez davčne bremenitve v skladu s 17. členom, 6.odst., črka a). 1.1734939759036145 In relation to the manner of completing the annual VAT return, in order to determine the tax due subjects who have purchased gold with the aforesaid mechanism must indicate the taxable amount and the relative tax as follows: in line VJ7 for the purchases of industrial gold and pure silver within the State, in line VJ9 for the intra-community purchases of industrial gold and pure silver and in line VJ8 for the purchases of investment gold which are taxable by choice within the State. Kar zadeva način izpolnjevanja letne napovedi DDV subjekti, ki so kupili zlato na podlagi omenjenega mehanizma, morajo navesti, v namene določanja neplačanega dolga davčno osnovo in davek v vrstico VJ7 za nakup industrijskega zlata in čistega srebra znotraj države, v vrstico VJ9 nakupe med občinami industrijskega zlata in čistega srebra in v vrstico VJ8 nakupe investicijskega zlata v državi obdavčenega opcijsko. 1.4485981308411215 these have not been paid as a result of the suspension; - in line VL29, field 3, exclusively the amount of payments not made as a result of the suspension. določenega odloga; - v vrstici VL29 v polju 3 izključno znesek neizvedenih plačil zaradi določenega odloga. 1.0826446280991735 Line VF24 total of VAT on taxable purchases and imports, which is obtained from the algebraic sum of lines VF22, column 2 and VF23. Vrstica VF24, skupaj DDV na obdavčene dobave in uvoze, ki se dosežejo iz algebrične vsote vrstic VF22, stolpec 2 in VF23. 1.588235294117647 VF50 deduction due for transactions indicated in VF38; VF50 odbite posle navedene v VF38; 1.202127659574468 This box, reserved for the signature, contains an indication of the number of forms that comprise the VAT return. Ta kvadratek namenjen podpisu vsebuje navedbo številke obrazcev iz katere sestoji napoved DDV. 1.3820224719101124 Line VO1, box 1 must be crossed by the taxpayer who, as from 2013, has opted for the adjustment of the deduction related to the purchase of depreciable goods as well as to the supply of services relating to the transformation, refurbishment/repair or restructuring of the same goods, even if the variation in the percentage of deduction was not superior to ten percent. Vrstica VO1, kvadratek 1 mora označiti zavezanec, ki je od leta 2013 je izbral popravek odbitka za nakup sredstev, ki se amortizirajo ter za storitev preoblikovanja, za prilagoditev ali obnovo samih sredstev, tudi če je sprememba odstotka odbitka večja od deset točk. 1.0330188679245282 For further information about the regime in question see: - Measure of 22 December 2011; - Circular Letter no. 8/E of 16 March 2012; - Circular Letter no. 17/E of 30 May 2012; - Circular Letter no. 25/E of 19 June 2012. Za več informacij o obravnavanem režimu si oglejte: - Ukrep z dne 22. decembra 2011; - Okrožnico št. 8/E z dne 16. marca 2012; - Okrožnico št. 17/E z dne 30. maja 2012; - Okrožnico št. 25/E z dne 19. junija 2012. 1.5912408759124088 In the case of quarterly payments as provided for by article 7 Presidential Decree 542 of 14 October 1999, and subsequent amendments (see instructions at line VO2), VAT thus calculated must be increased by 1% interest. št. 542 z dne 14. oktobra 1999 in naslednje spremembe (glej navodila pri vrstici VO2), tako določen DDV se poveča za obresti v višini 1%. 1.1534391534391535 Article 5, paragraph 2, of Law no. 413/1991, makes provision for a specific flat-rate system for the calculation of VAT due for subjects who carry out farm holiday activities in terms of Law no. 96 of 20 February 2006. 5. člen, 2. odst. zakona št. 413/1991 predvideva poseben sistem pavšalnega določanja DDV za subjekte , ki opravljajo dejavnost kmetijstva v skladu z zakonom št. 96 z dne 20. februarja 2006. 1.3828571428571428 In addition, it can be transferred by subjects who have opted for tax consolidation as provided for by article 117 of the TUIR (Income Tax Consolidated Act), for the payment of the IRES (Corporation Income Tax) due by the consolidating party. Poleg tega se lahko odstopi s strani subjektov, ki so se odločili za davčno konsolidacijo, predvideno v 117. členu TUIR, za namen poplačila IRES, ki ga dolguje konsolidiranec. 1.207070707070707 One is reminded that the concessional regime ceases to be applicable with effect from the calendar year following the one in which the limit of 25,822.84 Euro is exceeded (see Appendix under the entry: "Entertainment and show activities"). Režim, ki vsebuje olajšave se ne uporablja od naslednjega koledarskega leta od tistega leta, ko je bila presežena meja 25.822,84 uer (glej Dodatek k postavki "Zabaviščna in prireditvena dejavnost"). 1.032967032967033 This procedure will be ended with electronic signature and the application of a temporal mark. Tovrstni postopek shranjevanja se zaključi z elektronskim podpisom in elektronsko evidenco. 1.2491582491582491 In such cases the general criterion of the specific use of the goods and of the services becomes applicable again, for the purposes of calculating the deductible tax, with the consequent non-deductibility of the tax relating to the goods and services used in the exempt operations referred to above (article 19, paragraph 2) (cp. circular letter 328 of 24 December 1997). V takih primerih se spet uporablja, v namene določanja odbitnega davka, splošni kriterij za posebno uporabo sredstev in storitev s posledično neodbitnostjo davka za sredstva in storitve, ki se uporabljajo za posle, ki niso obdavčeni (19. člen, 2. odst.) (okrožnica št. 328 z dne 24.decembra 1997). 1.0633484162895928 Taxable operations carried out by artists and professionals are understood to be referred to end consumers except in cases of other qualifications of the receiver, which is deducible from the certification as per article 21 and 21-bis. Obdavčeni posli tistih, ki izvajajo strokovne in umetniške dejavnosti, ki se nanašajo na končne porabnike, razen če gre za različno kvalifikacijo naslovljenca, ki se ga povzame in potrdila v skladu z 21. in 21-bis členom. 1.223463687150838 If the goods were first used during the year of purchase the adjustment must not be included in this field in that the deductible amount determined on the basis of the effective first use is accounted for in the return. Če do njihove prve uporabe pride v teku leta nakupa popravek ne sme biti zajet v tem polju, ker se v napoved knjiži odbitni znesek, ki je določen na podlagi dejanske prve uporabe. 1.0153846153846153 Line VY5, indicate the amount which is intended to be deducted the following year or which is intended to be offset in the F24 form. V vrstico VY5 navedite znesek, ki ga nameravate vnesti za odbitek v naslednjem letu ali ki se namerava kompenzirati v obrazcu F24. 1.1006493506493507 It is to be noted that the greater deduction, as the related deadlines have already expired by a number of years, remains applicable only for depreciable goods acquired with financial lease contracts as long as the relevant contracts, orders and delivery of the goods took place prior to the expiry of the deadlines imposed by legislation. Treba je vedeti, da se večji odbitki, glede na to, da so roki ki jih navedeni zakoni predvidevajo že nekaj let zapadli, , uporabljajo samo za sredstva, ki se amortizirajo, kupljena na podlagi pogodb o finančnem najemu, če so te pogodbe, naročila in dostava sredstev izvedeni pred zapadlostjo zakonskega roka. 1.127962085308057 The part must be completed to communicate, by crossing the corresponding box, the option or revocation of the methods of tax calculation or of a tax regime different from one's own (see Appendix under the entry "Options and revocations"). Preglednica se izpolni za obveščanje z označevanjem ustreznih kvadratkov o izbrani opciji ali preklicu načinov določanja davka ali drugačnega sistema vodenja knjig (glej Dodatek k postavki "Opcije in preklici"). 1.1111111111111112 Arising out of the provisions of paragraph 6 of article 30 of Law no. 388 of 23 December 2000, taxable subjects, who were charged VAT equivalent to 15% or 50% of the taxable base when purchasing vehicles must, in terms of paragraph 5 of art. 30 of the abovementioned Law, apply the marginal VAT regime stipulated for sellers of used goods, when the vehicle is subsequently resold. Vedeti je treba, da v skladu s 30. členom, 6. odst. zakona št. 388 z dne 23. decembra 2000, pasivni davčni zavezanci bremenjeni za nakup vozil z obračunanim DDV 15% ali 50% davčne osnove v skladu s 30. členom, 5. odst. navedenega zakona ob naslednji prodaji uporabljajo sistem DDV od marže, ki je predvidena za prodajalce rabljenih predmetov. 1.1140350877192982 Please note that line VE30, field 3 must also contain the intra-community transfers of industrial gold and pure silver, whereas lines VF25, fields 1 and 3 must contain the sum of the intra-community purchases and imports of these same goods respectively. Poleg tega ne gre pozabiti da se v vrstico VE30, polje 3 zajamejo tudi cesije med občinami industrijskega zlata in čistega srebra, medtem ko se v vrstico VF25, polja 1 in 3 obračunajo nakupi med občinami in uvozi istih sredstev. 1.2447552447552448 NOTICE: for non-resident taxpayers who have identified themselves directly for VAT purposes in accordance with article 35-ter, authorisation to use the Entratel eService is granted by the Pescara Operational Centre at Via Rio Sparto 21, 65129 Pescara, upon assignment of the VAT registration number in accordance with the details contained in the declaration made for the purposes of direct identification and the copy enclosed printed by the taxpayer other than individual taxpayers after pre-registration with the Entratel eService. OPOZORILO: za subjekte, ki niso rezidenti in so se neposredno registrirali za DDV v skladu s 35-ter členom, Operativni Center v Pescari, via Rio Sparto 21, 65129 Pescara izda habilitacijo za uporabo elektronske storitve Entratel istočasno ob dodelitvi identifikacijske številke na podlagi podatkov v izjavi za neposredno identifikacijo in tisk priloge subjekta, ki ni fizična oseba po izvedbi predhodnega vpisa storitve Entratel. 1.1323529411764706 Taxpayers who make quarterly payments as provided for by articles 73, paragraph 1, letter e) and 74, paragraph 4, relative to four calendar year quarters, must indicate the data regarding their periodic payments alongside lines VH3, VH6, VH9 and VH12 (the latter with reference to the last calendar quarter). Zavezanci, ki izvajajo trimesečno izplačilo v skladu s 73. člen, 1. odst., črka e) in 74. člen, 4. odst. za štiri koledarska tromesečja navedejo podatke svojih obdobnih plačil, ki se ujemajo z vrsticami VH3, VH6, VH9 in VH12 (z nanašanjem za zadnje koledarsko trimesečje). 1.0440251572327044 Lines VH20 to VH31 corresponding to the 12 months of the year, therefore, must indicate tax paid during the year to which the return applies, using the specific codes V vrstice od VH20 do VH31, ki ustrezajo 12 mesecem v letu se navede davek vplačan v teku leta, ki je predmet napovedi tako, da se uporabljajo ustrezne številke 2.1578947368421053 another member State of the European Union (art. 50-bis, paragraph 4, letter f) of članico Evropske Unije (50-bis čl., 4. 1.1788617886178863 In addition, line VH13 must be completed in this part if the transformation occurred at a date later than that on which advance payment was made. V tej preglednici mora biti izpolnjena vrstica VH13 v primeru, da je prišlo do preoblikovanja na dan po plačilu akontacije. 1.1288659793814433 Any excess credit resulting from part VY in VAT prospectus 26PR/2014 of the ex controlling incorporated company can be used by the incorporating company starting from January 01 of the year following the transformation. Morebitno preseganje terjatve, ki izhaja iz preglednice VY obrazca DDV 26PR/2014 pripojene bivše kontrolne družbe lahko uporabi pripojitvena družba od 1. januarja tistega leta po preoblikovanju. 1.4516129032258065 Completion of the line is also required on the part of taxpayers whose actual deduction is then reduced as a result of the existence of limitations on the deduction due to the carrying out of operations exempt from or not subject to VAT (for example pro-rata deduction). Izpolnjevanje vrstice je predvideno tudi za subjekte, katerih olajšava je zmanjšana vsled omejitve olajšave zaradi izvajanja oproščenih ali neobdavčenih poslov (primer prorata olajšava). 1.1699029126213591 More precisely, it is necessary for all of the copies of the communications to be memorized on an IT support, the legibility of which must be guaranteed over time, as long as a chronological order is ensured and that there is not a continuity solution for each tax period, moreover search functions and data extraction functions of the IT archives must be guaranteed in relation to the surname, name, company name, tax code, VAT number, date or logical associations with the latter. Navedeni dokumenti morajo biti shranjeni na elektronskem nosilcu katerega legitimnost je časovno zagotovljena in sicer, da se zagotovi kronološki vrstni red, da obstaja kontinuiteta za vsako davčno obdobje; poleg tega morajo biti omogočene funkcije iskanja in jemanja podatkov iz elektronskih arhivov kot priimek, ime, naziv, davčna številka, identifikacijska številka DDV, datum ali logične asociacije slednjih. 1.33015873015873 With regard to the transactions recorded in the part of the calendar year before the declaration of bankruptcy or forced administrative liquidation, the official receivers and court-appointed liquidators are also required to file a relevant return exclusively to the Revenue Agency Office in charge, also electronically, within 4 months from the nomination, for the purposes of legally proving the bankruptcy procedure. Glede registriranih poslov v tistem delu koledarskega leta pred napovedjo stečaja ali prisilne poravnave, stečajni in likvidacijski upravitelji morajo tudi predložiti izključno pristojnemu uradu Agencije za Prihodke po elektronski poti in v 4 mesecih od imenovanja ustrezno napoved v namene morebitne stečajne mase. 1.0427807486631016 Line VE40 business turnover calculated by adding together the amounts indicated in lines VE24 column 1, lines from VE30 to VE36, VE39 and subtracting the amounts indicated in lines VE37 and VE38. Vrstica VE40 poslovni promet določen tako, da se seštejejo zneski, navedeni v vrsticah VE24, stolpec 1, vrstice od VE30 do VE36, VE39 in se odšteje znesek naveden v vrsticah VE37 in VE38. 0.9285714285714286 In addition, the following may submit the return autonomously: - subjects who intend to offset the tax credit resulting from the annual return (article 3, paragraph 1, of Presidential Decree no. 322 of 1998); - subjects who submit the return by February in order to take advantage of the exemption from the requirement to submit the Annual communication of VAT data as clarified in Circular no. 1 of 25 January 2011. Poleg tega lahko prijavo predložijo samostojno: - predložijo subjekti, ki nameravajo uporabiti kot kompenzacijo oziroma zaprositi za povrnitev davčnega dobropisa, ki izhaja iz letne napovedi (3. člen, 1. odst. odloka predsednika Republike št. 322 z leta 1998); - subjekti, ki predložijo napoved do konca februarja in jim tako ni potrebno predložiti letnega poročila s podatki o DDV, kot je bilo pojasnjeno v okrožnici št. 1 z dne 25. januarja 2011. 1.1765913757700206 It is furthermore pointed out that for the purposes of determining the amount of the credit surplus set off by the companies within the scope of the group - and for which the guarantees provided for in article 6, paragraph 3 of Ministerial Decree of 13 December 1979 must be given by the individual companies whose credits have been set off - reference must be made to the aggregate amount of the debit surplus transferred by the other companies belonging to the same group, reduced by the amount of the tax payments made by the controlling body or company during the year. Za določanje zneska presežka terjatve, ki je bila v celoti kompenzirana s strani družb v okviru skupine- in za katere morajo biti dana jamstva, ki jih predvideva 6. člen, 3. odst. ministrski odlok z dne 13. decembra 1979 s strani posameznih držav, katerih terjatve so bile kompenziane - treba se je sklicevati na skupno višino presežkov davka prenesenih iz drugih družb, ki pripadajo isti skupini, zmanjšan za znesek plačil davka, ki jih izvede kontrolna ustanova ali družba v teku leta. 1.1176470588235294 Line VF20 indicate in field 1 the total amount of purchases with VAT payable in subsequent years registered in 2013, with regard to which during the same year the tax did not become payable. Vrstica VF20 v polje 1 navedite skupni znesek nabave z izteljivim Ddv v naslednjih letih zabeleženih v letu 2013 za katere se za isto leto ni izkazala izterljivost davka. 1.0526315789473684 Activities conducted Izvajane dejavnosti 1.0714285714285714 4.2.10 - PART VT - SEPARATE INDICATION OF OPERATIONS CARRIED OUT REGARDING END CONSUMERS AND VAT SUBJECTS 4.2.10 - PREGLEDNICA VT - LOČENO NAVAJANJE POSLOV IZVEDENIH ZA KONČNE KUPCE IN ZA DAVČNE ZAVEZANCE 1.1384180790960452 Enterprises that supply interim work must not include reimbursements from income and social security taxes, in the taxable base, which the agent who employs temporary workers is obliged to pay, according to the law regarding "Interim work" (Law 196 of 24 June 1997), effectively paid on behalf of the temporary worker (article 7 of Law 133 of 13 May 1999), see also resolution 384/E of 12 December 2002. Podjetja, ki ponujajo začasno delo ne smejo v davčno osnovo zajeti povračila prispevkov, ki jih mora plačati subjekt, ki uporablja začasne izvajalce storitev v skladu z zakonom "Začasno delo" (zakon št. 196 z dne 24.junija 1997) začasnim izvajalcem storitev (7. člen, zakona št.133 z dne 13. maja 1999), glej resolucija št. 384/E z dne 12. decembra 2002. 1.2692307692307692 Publishing - Art. 74, paragraph 1 Izdaja- 74. člen, 1. odst. 0.9808306709265175 Line VL8, field 1, indicate the credit emerging from the return for 2012 for which a refund has not been requested but which has been used for deduction or offsetting purposes resulting from line VX5 or from the corresponding line of section III of part RX for taxpayers who have submitted the unified form. Vrstica VL8, polje 1, navedite dobropis, ki izhaja iz davčne napovedi za leto 2012 in za katerega ni bilo zahtevano nadomestilo, pač pa je bil upoštevan kot odbitek ali izravnava, ki izhaja iz vrstice VX5 ali iz ustrezne vrstice oddelka III v razpredelnici RX za tiste subjekte, ki so predložili poenoten obrazec. 1.1640625 Aggregate amount of the gross margins (line 1 - line 2) 4 Gross margins relative to taxable transactions (VE sec. 2 subject to separation of the tax) Skupna višina bruto marž (vrstica 1 - vrstica 2) 4 Bruto marža in obdavčeni posli (VE razdelek 2 s predhodno razdelitvijo davka) 0.9338394793926247 For subjects who on 18 November 2013 were resident or operating in the area of the municipalities in the region of Sardinia affected by the adverse weather events of November 2013 included in the list approved with Ordinance no. 3 of 22 November 2013 issued by the Delegate Commissioner for the emergency, the Decree of the Ministry for the Economy and Finance of 30 November 2013 makes provision for the suspension of tax deadlines and obligations due between 18 November and 20 December 2013; in addition, the Decree of the Ministry for the Economy and Finance of 20 December 2013 provides for the suspension to apply to subjects who are resident or operating in the area of the municipalities indicated in the tables annexed to Ordinances nr. 16 of 10 December 2013 and nr. 17 and 18 of 12 December 2013 issued by the Delegate Commissioner for the emergency. 2 - Podjetja, ki so jih prizadele vremenske razmere v novembru 2013 na območju dežele Sardinije Za davčne zavezance, ki so na dan 18. novembra 2013 imeli stalno prebivališče ali sedež podjetja na območju občin dežele Sardinije, ki so jih prizadele vremenske razmere v novembru 2013, katerih seznam je odobren s sklepom Komisarja za izredne razmere št. 3 z dne 22. novembra 2013, je Odlok ministra za gospodarstvo in finance z dne 30. novembra 2013 predvidel odložitev rokov plačila in izpolnitve davčnih obveznosti, ki zapadejo v obdobju med 18. novembrom in 20. decembrom 2013; odlok ministra za gospodarstvo in finance z dne 20. decembra 2013 je poleg tega tudi določil, da preložitev velja tudi za davčne zavezance, ki prebivajo oziroma imajo sedež podjetja na območju občin, navedenih v tabelah, priloženih k sklepom Komisarja za izredne razmere št. 16 z dne 10. decembra 2013 ter št. 17 in 18 z dne 12. decembra 2013. 1.29375 Note that taxpayers who make intra-community transfers of gold and pure silver must include the said transactions in the calculation referred to in letter b) of article 30, paragraph three referred to above. Zavezanci, ki izvajajo medobčinske cesije zlata in čistega srebra, morajo v te posle zajeti v izračun v skladu s črko b), navedenega 30. člena, tretji odstavek. 1.2317073170731707 For the purposes of calculating the tax this amount and the tax payable must be included in line VJ1. Za določanje davka morata tak znesek in dolgovani davek biti zajeti v vrstici VJ1. 0.9923857868020305 Paragraph five of art. 4 provides that transactions relative to gold and foreign currency are not considered commercial, where such transactions are carried out by the Bank of Italy and the Italian Exchange Office; accordingly these are transactions in respect of which the tax remains excluded, whereas analogous transactions carried out by the agent banks now fall within the scope of VAT. Posli v zvezi z zlatom, ki jih izvaja Banca d'Italia in Italijanski urad za izmenjavo 4. člen, peti odst.predvideva, da posli vezani na plato in tujo valuto niso komercializirani omejeno na tiste, ki jih izvaja Banca d'Italia in italijanski Urad za izmenjavo; gre za posle za katere ostaja izključitev iz davka, medtem ko enake posle izvajajo banke agenti, ki spadajo v področje aplikacije DDV. 1.2758620689655173 1 to 3 years imprisonment (article 4) Zapor od 1 do 3 let (4. člen) 1.1243243243243244 Said amount should be increased by the amount of any refunds during the year deriving from line VL20 of the forms relating to companies incorporated during 2013 by companies adhering to the group VAT payment. Omenjeni znesek se poveča za morebitni znesek medletnih povračil,ki se povzame iz vrstice VL20 obrazcev pripojenih družb v teku leta 2013 s strani družbe, ki pristopi k plačilu skupine. 1.326086956521739 Subjects who have made use of particular relief (suspension of the deadlines for the performance of obligations and payments of the tax) because of the occurrence of exceptional events (see the specific Table) must in any event set out in part VH, corresponding to the individual periods (months or quarterly), the debit amounts resulting from the periodic payments. Subjekti, ki so uživali posebne ugodnosti (prekinitev roka za plačanje davka) zaradi izrednih dogodkov (glej ustrezno razpredelnico) morajo v preglednici VH navesti v posameznih obdobjih (meseci ali tromesečja) dolgovane zneske, ki izhajajo iz obdobnega plačila in akontacije. 1.2549019607843137 - official receivers and court-appointed liquidators, in respect of refunds for an overall amount not exceeding 258,228.40 euro. - stečajni upravitelj in likvidacijski upravitelj za povračila do skupne vsote največ 258.228,40 evra. 1.25 UNICO form and the amount indicated in line VL9 of the VAT/2013 return form for 2012. UNICO in znesek naveden v vrstci VL9 napovedi DDV/2013 za leto 2012. 1.1261682242990654 However, the following obligations remain in force: - invoicing and certification of the considerations; - filing of documents received and issued; - submission of the annual communication of VAT data by taxpayers, whose business turnover du Ostanejo naslednje obveznosti: - fakturiranje in certificiranje plačil; - shranjevanje prejetih in izdanih listin; - predložitev letnega obvestila DDV s strani zavezancev katerega poslovni promet v letu 2013 je bil 1.1864640883977902 As far as accounting obligations are concerned, article 8 of Presidential Decree no. 544 of 30 December 1999 containing the regulations for the simplification of the taxpayers' obligations as regards tax payable on entertainment activities, foresees the following exemptions for subjects who engage in travelling entertainment activities as per table C, who have not exceeded an overall business turnover figure of Euro 50,000.00 in the previous year: - the exemption from the obligation to record the considerations; - the exemption from the obligation to settle and pay the tax; - the numbering and filing of the invoices received; - the possibility of certifying the considerations for fiscal purposes by means of a receipt or a slip; - the annual payment of the tax; - the filing of the annual communication of VAT data; - the filing of the annual return. Kar zadeva računovodske obveznosti, 8. člen odloka predsednika republike št. 544 z dne 30. decembra 1999, ki zadeva zakonske predpise za poenostavitev izpolnjevanja obveznosti zavezancev glede davka na zabave, za subjekte, ki izvajajo potujoče predstave ter tisti, ki opravljajo zabaviščne dejavnosti v skladu z razpredelnico C, ki so v predhodnem letu ustvarili promet, ki ne presega 50.000,00 eur predvideva : - oprostitev od obveznosti beleženja plačil; - obveznosti izplačila in izvajanja plačila davka; - oštevilčenje in shranjevanje prejetih faktur; - možnost potrjevanja plačil preko potrdila ali blagajniškega odrezka; - letno vplačilo davka; - predložitev letnega prijava podatkov DDV; - predložitev letne napovedi. 1.0769230769230769 Line VJ13 indicate purchases of services rendered by subcontractors in the construction sector not subject to tax pursuant to article 17, paragraph 6, letter a) (cp. circular letter no. 37 of 29 December 2006). V vrstici VJ13 se navedejo nakupi storitev s strani podizvajalcev iz gradbenega sektorja brez bremenitve davka v skladu s 17. členom, 6. odst., črka a) (okrožnica št. 37 z dne 29. decembra 2006). 1.1492537313432836 If data relating to several activities are included on the same form, it is necessary to indicate the code relating to the main activity on the said form. Če se v okviru istega obrazca vneseni podatki nanašajo na več dejavnosti, je treba v ta obrazec navesti šifro prevladujoče dejavnosti. 0.9876160990712074 Please note that part VX, "Calculation of VAT to be paid or credit tax", must be completed exclusively by taxpayers required to submit the annual VAT return independently, while taxpayers submitting the unified return must indicate the required information in that part in section III of part RX of the UNICO 2014 form. Spomnimo, da morajo razpredelnico VX »Določanje DDV, ki se plača, ali davčnega dobropisa« izpolniti le zavezanci, ki morajo predložiti samostojno letno napoved za DDV, medtem ko morajo posamezniki, ki vložijo enotno napoved, navesti zahtevane podatke v tej razpredelnici v oddelku III razpredelnice RX v obrazcu UNICO 2014. 1.0227272727272727 In the hypothesis of a company incorporating one or more controlled companies with separated accounts, the declarant shall fill in parts VH and VK concerning each incorporated company in only one of the forms referring to it. V naslednjem primeru, ko je družba pripojila eno ali več kontroliranih družb z ločenim knjigovodstvom, mora prijaviteljica izpolniti preglednice VH in VK za vsako pripojeno družbo v enem obrazcu, ki se na slednjo nanaša. 1.0593824228028503 Section 3 of part VS must indicate the credit surplus of the group carried forward from the previous year, used during the course of 2013 to set off the debits transferred by the individual group companies; - part VV contains the periodic payments by the group; - part VW contains the data relating to the payment of the group's annual tax; - part VY contains the data relating to the VAT to be paid or the amount of the tax credit for the group; V razdelek 3 v preglednici VS je treba navesti presežek terjatve skupine, ki se prenese iz predhodnega leta in se uporablja v teku leta 2013 za kompenziranje davkov prenesenih iz posameznih družb skupine; - v preglednici VV so navedena obdobna plačila skupine; - v preglednici VW so navedeni podatki plačila letnega davka skupine; - v preglednici VY so navedeni podatki za DDV, ki se ga plača ali davčna terjatev skupine; 0.9269662921348315 In part VH for the assignor, data relative to payments carried out until the last month or quarter which finished before the date of the operation must be indicated. V preglednici VH subjekta prosilca, morajo biti navedeni podatki, ki zadevajo plačila, ki so bila izvedena do konca meseca ali tromesečja, ki se je zaključilo pred datumom posla. 1.1408450704225352 The authorization can be subject to revocation, should serious or repeated irregularities be detected during the filing of the statements, or in case of orders of suspension from the board to which the professional belongs or in case of revocation of the authorization to perform the business by the fiscal support services. Prav tako je predviden preklic pooblastila v primeru, da so bile pri opravljanju dejavnosti posredovanja napovedi storjene hude in ponovljene nepravilnosti, v primeru ukrepa suspendiranja strokovnjaka ali v primeru preklica pooblastila za izvajanje dejavnosti centrov za davčno pomoč. 0.9555555555555556 Public limited companies, special companies Delniške družbe, posebne družbe in konzorciji 1.1375 the year 2013 for which the tax rates laid down for the individual goods become applicable. 2013 za katere se uporabljajo lastne davčne stopnje predvidene za posamezna sred 1.2487179487179487 Pursuant to article 1, paragraph 1, letter g), of Legislative Decree 56 of 1998, it is again possible to make use of the system of calculation of tax with the application of the deduction as a flat-rate sum regarding returns on goods sold together with publications, which, in supplementing the content of the books, newspapers or periodicals, are functionally connected to them, and the connection appears in a substitutive return presented by the publisher before the goods go on sale. V skladu s 1. členom, 1. odst., črka g) zakonodadajnega odloka št. 56 z 1998, je bila obnovljena možnost uveljavljanja sistema določanja davka s pavšalnim odbitkom pri prijavi sredstev, odstopljenih skupaj s produkti izdaje, ki z integriranjem vsebine knjig, časopisov, če so z njimi funkcionalno povezani in ta povezanost izhaja iz nadomestne napovedi, predložene izdajatelju pred prodajo. 1.2727272727272727 The line must also be completed in the case in which, with reference to a tax credit arising during the completion of prospectus 26PR/2014, a tax payment has been made. Vrstica mora biti izpolnjena tudi v primeru, da je pri davčni terjatvi, ki izhaja iz razpredelnice 26PR/2014 izvedeno plačilo davka. 1.2092511013215859 Taxpayers who, on the basis of instructions given in circular letter 50/E of 12 June 2002, have taken steps to regularise operations for which a declaration of intent has been issued beyond the limit of the available ceiling through the issue of a self-invoice and with the subsequent payment of the tax, using form F24 and indicating the tax code of the period in which the purchase was erroneously made without the application of VAT, must indicate the amount of the tax thus regularised in line VE25 and include the payment in line VL29, field 1. Zavezanci, ki so na podlagi navodil iz okrožnice št. 50/E z dne 12. junija 2002, poskrbeli za urejanje poslov, za katere je bila izdana izjava namena preko meje razpoložljivega plafona z izdajo samofakture in posledično plačila davka z uporabo obrazca F24 in z navedbo številke dajatve obdobja v katerem je bil zmotno izveden nakup brez uporabe DDV, morajo navesti višino davka, tako urejenega v vrstico VE25 in zajeti to plačilo v vrstico VL29, polje 1. 1.2458100558659218 Such a difference should be indicated in line VE25 with a plus sign (+) inside the field if the total tax deriving from the register is higher than the total calculated, or with a minus sign (-) if the opposite is the case. Ta razlika se vnese v vrstico VE25 tako, da se v polje samo navede znak (+), če je ves davek, ki izhaja iz registrov večji od obračunanega davka ali znak (-) v nasprotnem primeru. 1.3818181818181818 Purchases relating to these operations must be carried forward to line VF14. Nakupi, ki zadevajo te posle se vnesejo v vrstico VF14. 0.8478260869565217 4.2.9 - PART VL - PAYMENT OF ANNUAL TAX 4.2.9 - PREGLEDNICA VL - PLAČILO LETNEGA DAVKA 1.1881720430107527 Box 3 must be crossed if the taxpayer has opted for the changeover from the overall method of determining the margin to the ordinary (or analytical method) in 2013 as foreseen by the aforementioned art. 36, paragraph one. Kvadratek 3 se označi, če je zavezanec izbral od leta 2013 prehod iz globalne metode določanja marže v navadno metodo (ali analitično), ki ga predvideva navedeni 36. člen, prvi odstavek. 1.0384615384615385 The form below gives an explanation for the various types of agricultural producers on how to complete the various parts of the return. V spodaj navedeni razpredelnici so navedena pojasnila za razne vrste kmetijskih proizvodov za izpolnjevanje kvadratkov v napovedi. 1.2439024390243902 Considerations relative to non-taxable transactions Total of purchases and repair and ancillary expenses that contribute to determining the margin Negative margin of the previous year (from line 15 of the prospectus relating to 2012) Gross margin [(sum of the amounts in line 10) - (line 12 + line 13)] aggregate Negative margin to be c/fwd to the next year [(line 12 + line 13) - (sum of amounts of line 10) Zneski nakupov in stroški za popravila in dodatke, ki prispevajo k določanju marže Negativna marža predhodnega leta (iz vrstice 15 prospekta za leto 2012) Skupna bruto marža [(vsota zneskov vrstice 10) - (vrstica 12 + vrstica 13)] Negativa marža se vnese v naslednje leto [(vrstica 12 + vrstica 13) - (vsota zneskov vrstice 10)] 1.099236641221374 Where separate accounts are kept, the taxpayer must issue an invoice, subject to VAT, for the internal transfers from one activity to the other. V primeru, da je knjigovodstvo ločeno vodeno, obstaja obveznost izdaje fakture z DDV za interne prehode od ene dejavnosti do druge. 1.1302083333333333 Omission of information or incorrect information for the identification data of the taxpayer or his agent, for the calculation of the taxes or for anything else which is necessary regarding the carrying out of checks. Netočnosti ali opustitve pri navajanju podatkov, ki so pomembni za določanje zavezanca ali njegovega zastopnika za določanje dajatve ali drugega elementa, ki je koristen za predvideno kontrolo 1.0606060606060606 • sports associations with no legal personality governed by article 36 et seq. of the Italian Civil Code; • športna združenja in društva, ki so ne zasebne pravne družbe v skladu 36 člen civilnega zakonika; 0.9609375 Taxpayers who make use of the simplified accounting regime are exempt, for VAT purposes, from the following obligations: - recording and keeping accounting records; - making periodic settlements and payments; - making the annual advance payments. Davčni zavezanci, ki uporabljajo računovodski režim z olajšavami, so za namene davka na dodano vrednost oproščeni naslednjih obveznosti: - registracija in vodenje računovodskih evidenc; - izplačila in redna plačila davka; - vplačilo letne akontacije davka. 1.2462686567164178 In addition, the intra-community transfers, the intra-community purchases and the imports of investment gold must also be included in lines VE30, VF25 (field 1 and 3). Cesije med občinami, nakupi med občinami in uvozi investicijskega zlata, se tudi ponovno zajamejo v vrstici VE30, VF25 (polja 1 in 3). 1.2702702702702702 Consequently the following lines in section 1 and the lines of section 2 have been renumbered. Posledično so bile vrstice v oddelku 1 in v oddelku 2 ponovno oštevilčene. 1.0726256983240223 Said option is allowed also for exempted agricultural producers, who must at the same time also cross box 1 (waiving of exemption regime), should they wish to apply tax in the ordinary manner. Ta opcija je dovoljena tudi za oproščene kmetovalce, ki če hočejo, lahko uporabijo davek na navadne načine, morajo dobesedno označiti tudi kvadratek 1 (odpoved režima oprostitve). 1.2025316455696202 Internal changeovers among separate activities do not contribute to form the business turnover. Pri določanju poslovnega prometa ni internega prehoda med ločenimi dejavnostmi. 1.0621468926553672 • sales to purchasers or their commission agents made through transport or shipment of goods outside the territory of the European Union by or on behalf of the seller or commission agents; • cesije do cesionarjev ali trgovskih posrednikov, izvedene s prevozom ali špedicijo sredstev zunaj ozemlja Evropske Unije, za kar poskrbi cedent in njegovi trgovski posredniki; 1.2693877551020407 Taxpayers are reminded that pursuant to art. 35-bis the obligations concerning the operations performed by the deceased taxpayer which have not been fulfilled in the last four months before his or her death, also including the annual return too, can be fulfilled by the heirs within six months after this event. členom glede obveznosti za posle, ki jih je opravljal pokojni zavezanec in niso bile opravljene v zadnjih štirih mesecih pred smrtjo, vključno s predložitvijo letne napovedi, jih lahko izpolnijo dediči v šestih naslednjih mesecih po tem dogodku. 1.2025782688766113 One is reminded that, in accordance with art. 3, last paragraph, of the Ministerial Decree of 13 December 1979, the loss of the prerequisites to avail of the procedure for group payment has effect beginning from the periodic payment relating to the month or quarter during which this loss arose (for example, a company in respect of which control ceased during the month of June, must indicate, if it makes monthly payments, number 05, since control is to be considered exercised until the month of May; if, on the other hand, it makes quarterly payments, it must indicate number 03, since control is considered to have ceased during the first quarter). V skladu s 3. členom, zadnji odstavek, ministrskega odloka z dne 13.decembra 1979, pomanjkljivi pogoji za uveljavljanje postopka likvidacije skupine, imajo učinek od obdobnega plačila za mesec ali trimesečje v katerem se je izkazalo (npr.družba do katere ni bila izvedena kontrola v teku meseca junija mora navesti, če izvaja mesečna plačila, številko 05, ker se šteje, da je bila kontrola izvedena do meseca maja, če pa so bila izvedena trimesečna plačila, mora navesti število 03, ker se šteje, da je kontrola prenehala s prvim tromesečjem). 1.196911196911197 As mentioned in the foreword (sub-paragraph 1.2), those taxpayers who were engaged in more than one business activity for which, by law or by choice, they have kept separate accounting books pursuant to Art. 36, must fill in, in addition to the front cover, as many forms as the accounting systems they follow. Kot je bilo uvodoma navedeno (pri odstavku 1.2) zavezanci, ki so opravljali več dejavnosti za katere so zakonsko ali po lastni izbiri vodili knjige ločeno v skladu s 36. členom, morajo poleg naslovne strani izpolniti toliko obrazcev, kolikor je knjigovodstev. 1.2268518518518519 In case of extraordinary operations or other substantial subjective transformations in general, a form of continuity develops among the subjects participating in the transformation (merger, division, conferment, transfer or donation of a company, inheritance etc.). V primeru izrednih poslov ali drugih večjih preoblikovanj se izkaže situacija kontinuitete med subjekti, ki so udeleženi pri preoblikovanju (spojitev, odcepitev, delež, cesija ali donacija podjetja, dediščina, itd.). 1.0 C) Rectification of the deduction for goods purchased following extraordinary ope C) Popravljanje olajšave za nabavljena sredstva po izrednem poslu ali večjem preo 0.8991935483870968 The new field is reserved for taxpayers participating in the group VAT payment procedure as provided for by article 73 to indicate the refund requested and denied by the office, which cannot be transferred to the VAT group. Novo polje je namenjeno udeležencem v postopku plačila DDV za skupino, skladno s 73. členom, in sicer za navedbo dobropisa, ki je bil zahtevan za povračilo, vendar je bilo le-to zavrnjeno s strani urada, in ki se ne more prenesti na skupino za DDV. 0.9090909090909091 Line VF23 tax adjustments and roundings. Vrstica VF23 spremembe in zaokrožitve davka. 0.9166666666666666 It is emphasized that agricultural producers, who carry out both agricultural, as well as farm holiday activities must use separate accounting in terms of paragraph 4 of article 36 and submit the annual return, completing two (or more) forms. Potrebno je poudariti, da kmetijski proizvajalci, ki opravljajo tako kmetijsko dejavnost kot dejavnost turistične kmetije morajo prilagoditi ločeno knjigovodstvo v skladu s 36. členom, 4. odst. in predložiti letno napoved tako, da izpolnijo enega ali več obrazcev. 1.1273584905660377 that take advantage of the provisions introduced by Law no. 398 of 1991, is also applicable to legally recognised non-profit band associations, amateur choirs, drama societies and music and popular dance associations that opt for the same. ki uveljavljajo določila iz zakona št. 398 z 1991, velja tudi za godbena društva, amaterske pevske zbore, dramska društva, zakonsko priznana nepridobitna društva ljudskega petja in plesa, ki izvajajo isto opcijo. 0.97 - a change in the tax regime applicable to the lending transactions carried out, which have conse - sprememba davčnega režima, ki se uporablja za aktivne posel,ki so izvedeni tako, da vplivajo na en 1.0608695652173914 • the amount from line VF37 if in line VF30 box 3 has been crossed and section 3-A, exempt operations, has been completed; • znesek v vrstici VF37 in v vrstici VF30, je bil označen kvadratek 3 in izpolnjen razdelek 3-A, neobdavčeni posli; 1.3548387096774193 The percentage of deduction is given by the ratio between the total amount of operations carried out during the year which may be deducted (including both taxable operations and operations referred to in article 19, paragraph 3, integrated with taxable operations for the purpose of deduction) and the same amount increased by exempt operations carried out during the same year. Odstotek odbitka je dan v razmerju med vrednostjo poslov, ki dajejo pravico do odbitka, opravljenih v letu (vključno z obdavčenimi posli kot posli v skladu z 19. členom, 3. odst. obdavčeni posli v namene odbitka) in ista vrednost povečana z davčno oproščenimi posli v istem letu. 1.4320987654320987 Line VJ2 indicate the operations of withdrawals of goods from VAT deposits as referred to in art. 50-bis of Decree Law 331 of 1993, carried out for the purpose of their use or in execution of acts of marketing in domestic territory. V vrstici VJ2 se navedejo posli jemanja sredstev iz skladišča v skladu s 50-bis členom zakonskega odloka št. 331 z 1993, za uporabo ali prodajo na ozemlju države. 1.1150793650793651 Box 5 must be crossed by agricultural producers that, as of the 2013 tax period, have applied VAT in the ordinary manner to operations of supply of services, instead of using the special regime provided for by article 34bis (see Appendix under "Connected agricultural activities"). Kvadratek 5 označijo kmetovalci, ki so od davčnega obdobja 2013 za posle, storitvene dejavnosti DDV izvajali na navadne načine, namesto v okviru posebnega režima, ki ga predvideva 34-bis člen.ě (glej Dodatek k postavki "Povezane kmetijske dejavnosti"). 0.9721577726218097 The section has been provided for indicating payments made during the tax year using the F24 form payments with identification elements approved in order to implement the provisions contained in article 1, paragraph 9, of Decree Law no. 262 of 03 October 2006, which introduce specific procedures for paying the tax relating to the first domestic sale of new and used, previously considered an intra-community purchase. Razdelek je predviden za navedbo izplačil, izvršenih v davčnem obdobju, s pomočjo obrazca F24 za vplačila z identifikacijskimi elementi, ki je bil odobren z namenom izvajanja določb iz 9. odstavka, 1. člena uredbe z zakonsko močjo št. 262 z dne 3. oktobra 2006, ki uvajajo posebne pogoje plačila davka v zvezi s prvo interno cesijo novih in rabljenih vozil, ki so bila pred tem predmet nakupa med državami članicami Evropske unije. 1.3449781659388647 In this situation, in fact, the provision introduced by Law no. 244 of 2007 in article 73, final paragraph, becomes applicable, establishing that it is forbidden to transfer to the group the credit acquired by a company during the year preceding the year in which the group VAT payment procedure was entered. V tej situaciji se uporablja določilo, ki ga je uvedel zakon št. 244 v letu 2007 v 73. členu, zadnji odstavek, ki določa prepoved prenosa dospele terjatve na skupino s strani družbe v predhodnem letu od leta vstopa v ddv skupine. 1.0564263322884013 The relevant subjects must communicate the option in the following year, in accordance with the procedure contained in Presidential Decree no. 442 of 10 November 1997, i.e. in the VAT return relative to the year in which the choice was made, by crossing the corresponding box on line VO13 (See "Options and revocations" in the Appendix). Treba je vedeti, da zainteresirani subjekti morajo javiti opcijo v naslednjem letu v skladu z načini odloka predsednika republike št. 442 z dne 10. novembra 1997 in torej v napovedi DDV za leto, ko je bila opravljena izbira z označitvijo v ustrezen kvadratek vrstice VO13 (glej Dodatek k postavki "Opcije in preklici"). 1.4615384615384615 In fact, in the case of purchases destined for occasional taxable operations and for the purpose of the relative deduction, line VF31 must be completed. Dejansko pri nakupih namenjenih za obdavčljive občasne posle za olajšave je treba označiti vrstico VF31. 0.8275862068965517 Line VY3 excess payment. Vrstica VY3 presežek plačila. 1.108352144469526 Line 12 must not include the costs relating to exports and other non-taxable transactions because these costs do not contribute to the formation of the global margin in terms of paragraph 6 of art. 36 of Decree Law no. 41/1995 referred to above; - in line 13 indicate the amount of any negative margin resulting from line 15 of prospectus B of the VAT/2013 return relating to 2012; - in line 14 indicate the aggregate gross margin relating to the taxable transactions referred to in line 10. Dodati je potrebno da v vrstici 12 ne smejo biti zajeti stroški za izvoz in druge neobdavčene posle, ker ti stroški ne prispevajo k oblikovanju globalne marže v skladu s 36. členom, 6. odst. navedenega zakonskega odloka št. 41/1995; - v vrstici 13 navedite znesek morebitne negativne marže, ki izhaja iz vrstice 15 prospekta B napovedi DDV/2013 za leto 2012; - v vrstico 14 navedite skupno bruto maržo za obdavčene posle v skladu z 10 vrstico. 1.0344827586206897 - 1 reserved for subjects that provide services which fall within the scope of application - 1 za subjekte, ki opravljajo storitve na podlagi pogodb za podizvajalce in spadajo na 0.9162303664921466 As set out above (in paragraphs 1.2 and 3.2) where separate accounts are kept (article 36), part VH must contain the summarizing information of all the activities carried out. Kot je bilo že uvodoma pojasnjeno (odst. 1.2 in 3.2) opozarjamo, da v primeru ločeno vodenega knjigovodstva (36. člen) v preglednico VH se navedejo povzetni podatki vseh izvajanih dejavnosti. 1.2007722007722008 These transactions must be included in section 2 of part VE (lines VE20 to VE23) among the taxable transactions, in order to calculate the output VAT, and subsequently deducted in section 4 of part VE, with the purpose of determining the annual business turnover as specified in relation to lines VE37 and VE38. Ti posli morajo biti zajeti v razdelek 2 preglednice VE (vrstice od VE20 do VE23) med obdavčenimi posli, za obračun DDV v breme in zatem odbite v razdelku 4 preglednice VE v namene določanja letnega poslovnega prometa, kot je navedeno v vrsticah VE37 in VE38. 1.2596153846153846 To calculate the tax that may be deducted to the extent permitted by paragraph five of article 34, the taxpayer must perform the calculations separately on the basis of the explanations supplied in paragraph 6.4. of Circular Letter no. 328/E of 24 December 1997. Za izračun odbitnega davka v mejah, ki jih predvideva peti odstavek 34. člena, mora zavezanec poskrbeti, da naredi ločeni obračun na podlagi pojasnil okrožnice št. 328/E z dne 24. decembra 1997, odstavek 6.4. 1.2222222222222223 ces, intra-community operations, etc., carried out monthly, in the same tax period 2013. državami Skupnosti, ki se izvajajo mesečno v istem davčnem obdobju 2013. 1.2954545454545454 Therefore, only in the VAT return concerning the year following the above mentioned transformation shall the incorporating company report the part of credit used in line VA12, for the purpose of presenting the required guarantee, including the entire amount of this excess in line VL8. Samo v napovedi DDV za leto po omenjenem preoblikovanju mora pripojitvena družba navesti v vrstico VA12 v namene predložitve predpisanega jamstva del uporabljene terjatve in zajeti v vrstico VL8 celoten preseženi znesek; 1.348314606741573 The taxpayers referred to in article 22, for whom it is not obligatory to issue an invoice if this is not requested by the purchaser, must calculate the total amount of the operations, net of the VAT included in the considerations received. Davčni zavezanci iz 22. člena, za katerega izdaja računa ni obvezna, če tega ne zahteva kupec, morajo določiti skupen znesek transakcij brez DDV, vključenega v ustrezne prejemke. 1.0198019801980198 from a regime of total exemption to a regime of total taxability or vice-versa, or following the option obdavčitve do režima celotne obdavčitev in obratno ali po opciji za ločevanje dejavnost v skladu s ex 0.9929577464788732 This box must be filled in only if the declarant (the person who signs the return) is a person other than taxpayer to whom the return refers. Ta kvadratek se izpolni samo v primeru, da je prijavitelj (tisti, ki podpiše napoved) subjekt, ki ni zavezanec, na katerega se nanaša napoved. 1.2132701421800949 Note that refunds may be requested only by the controlling body or company in relation to the companies comprising the group to which the credit surplus refers, in possession of the requirements of article 30 (ref. circular letter no. 13 of 05 March 1990). Povračilo lahko zahteva samo ustanova ali kontrolna družba za družbe, ki so del skupine, na kar se nanaša presežek terjatev, ki izpolnjujejo zahteve v skladu s 30. členom (okrožnica št. 13 z dne 05. marca 1990). 1.164179104477612 In line VK1 the controlling company and each controlled company must indicate: V vrstico VK1 morata tako kontrolna kot kontrolirana družba vnesti: 1.2034632034632036 In such a case, for the purposes of refunds, the controlled company must possess the requirements referred to in art. 30, paragraph 3, which must be indicated by the controlling company by completing the box "Reason" (field 8 of part VS) of the VAT summarising prospectus 26 PR. V tem primeru mora kontrolirana družba za povračilo izpolnjevati pogoje v skladu s 30. členom, 3. odst., ki jih mora navesti kontrolna družba z izpolnjevanjem kvadratka "Namen" (polje 8 preglednice VS) povzetne pregledom DDV 26 PR. 1.3125 - in line 17 indicate the margins relative to the non-taxable transactions referred to in articles 8, 8bis, 71 and 72, which contribute to the formation of the ceiling. - v vrstici 17 se navedejo marže za neobdavčene posle v skladu s členi 8, 8-bis, 71 in 72, ki pripomorejo k oblikovanju plafona. 1.1156462585034013 Box 2 must be crossed in order to communicate the revocation of the previously exercised option (see Appendix under the entry: "Entertainment and show activities"). Kvadratek 2 se označi za posredovanje preklica opcije, ki se je predhodno izvajala (glej Dodatek postavki: "Zabaviščna in prireditvena dejavnost"). 1.2083333333333333 (*) The margins, net of VAT and the relative tax must be included in part VE, subdivided among the respective rates. (*) Marže brez DDV in davek morajo biti zajeti v preglednici VE, razdeljene po davčnih stopnjah. 1.1442006269592477 As explained in circular letter no.50/E of 12 June 2002, to determine the business turnover it is necessary to make reference to the aggregate amount of the transfer of goods and the performance of services carried out during the calendar year of reference, paying exclusive attention to the activities listed in table C annexed to Presidential Decree no. 633/1972. Za določanje prometa je potrebno kot je pojasnjeno v okrožnici št. 50/E z dne 12. junija 2002 nanašanje na skupni znesek cesij sredstev in storitev, ki se izvajajo v koledarskem referenčnem letu z izključnim upoštevanjem navedenih dejavnosti v razpredelnici C, ki je priložena odloku predsednika republike št. 633/1972. 1.127388535031847 The figure to indicate is comprised by the sum of the amounts indicated in field 6 of the lines in section I of part VS for which the box provided in field 4 has been completed. Podatek, ki ga je potrebno navesti, je vsota zneskov, navedenih v polju 6 vrstic v oddelku I razpredelnice VS, za katere je bil izpolnjen okvirček v polju 4. 1.4074074074074074 Tax concessions for exceptional events Olajšave za izredne dogodke 1.1555555555555554 TAXPAYERS WHOSE BOOKKEEPING IS DONE BY THIRD PARTIES ZAVEZANCI Z VODENJEM KNJIG PRI TRETJIH OSEBAH 1.0425531914893618 If the declarant is a company, which presents the VAT return on behalf of another taxpayer, the field named "Tax code of declaring company" must be filled in, indicating, in such a case, the relevant appointment code corresponding to the relationship between declarant company and the taxpayer. V primerih, ko je prijavitelj družba, ki predloži napoved za DDv za račun drugega zavezanca, mora biti izpolnjeno tudi polje "Davčna številka družbe prijaviteljice" in se v tem primeru navede v ustrezno polje šifro ustrezne funkcije razmerja med družbo prijaviteljico in zavezancem. 1.096774193548387 Field 3 indicate the total amount of exempt operations as referred to in art. 10, number 27-quinquies. V polje 3 se navede vrednost davka oproščenih poslov v skladu z 10. členom, št. 27-quinquies. 1.3611111111111112 The body (even if not commercial) or the controlling company (including a partnership) or controlled company are considered to belong to the group. Za pripadajoče skupini se šteje ustanova (tudi gospodarska), kontrolne ali kontrolirane družbe (tudi osebe). 1.2198142414860682 Instead, taxpayers who have made quarterly payments as provided for by article 7 of the aforementioned Decree 542 of 1999 must indicate the data relating to periodic payments in lines VH3, VH6 and VH9, without, therefore, completing line VH12, since the VAT payable (or Input VAT) for the fourth quarter by such taxpayers must be considered for the purposes of the payment in the annual return. Zavezanci, ki so izvedli trimesečno plačilo v skladu s 7. členom navedenega odloka št. 542 z 1999, morajo navesti podatke za obdobna plačila v vrsticah VH3, VH6, VH9, ne da se izpolni vrstica VH12, ker dolgovani DDV (ali terjatev) za štiri trimesečja, ki jih morajo obračunati ti subjekti za plačilo namesto letne napovedi. 1.119047619047619 Bankruptcy after the end of the 2013 tax period Stečaj po zaključenem davčnem obdobju 2013 1.4041450777202074 The operations in question: - are carried out vis-à-vis the State and other subjects as indicated in article 6, fifth paragraph; - eare carried out in accordance with article 32-bis of Decree Law no. 83 of 2012 (VAT cash accounting scheme in force since 1 December 2012). Gre za naslednje posle: - izvedeni za državo in druge stranke, kot je določeno v petem odstavku 6. člena; - izvedena v skladu s členom 32-bis zakonskega odloka št. 83 iz leta 2012 (režim DDV za 1.1920289855072463 Box 3 must only be crossed by the assignor, in the first form, if he presents several forms in the case of separate accounts, to communicate that he has taken part, during the year, in extraordinary transactions or other substantial transformations (partial division, conferment, transfer or donation of a branch of the company). Kvadratek 3 mora subjekt prosilec izključno označiti v prvem obrazcu, če predloži več obrazcev v primeru ločenega knjigovodstva za posredovanje, da je sodeloval pri izrednih poslih ali drugih večjih preoblikovanjih (delna odcepitev, vložek, cesija ali donacija dela podjetja). 1.0804953560371517 In relation to value added tax, the regimes provide for the simplification of a number of accounting obligations, in particular: - exemption from the recording and keeping of accounting records; - exemption from making periodic settlements and payments; - exemption from having to make the annual advance payment, also in the first year in which the Kar zadeva davek na dodano vrednost režimi z olajšavami predvidevajo samo nekatere poenostavitve knjigovodskih obveznosti in predvsem: - oprostitev obveznosti registriranja in vodenja knjig; - oprostitev obdobnih izplačil in plačil; - oprostitev plačila letne akontacije tudi v prvem letu ko je prenehal režim z olajšavami. 1.1822222222222223 Wherever the requirement of "prevalence" is satisfied (i.e. the goods of own production "prevail" in comparison to those purchased from third parties), the regulations concerning the so-called "mixed concerns" provided for by paragraph 5 of article 34, do not apply. V vseh primerih, kjer se zahteva po "pretežnosti" lastnih proizvodnih sredstev zadovoljena glede na kupljena sredstva od tretjih oseb se ne uporablja sistem tako imenovanega "mešanega podjetja" v skladu s 5. odst., 34. člena. 1.1877551020408164 The same provisions are applicable to tour organizers, which means subjects, no matter how they are structured (associations, public or private bodies, etc.) that organize and make tour packages, as defined in the first paragraph of article 74-ter referred to above, available to travellers. Kot take se štejejo subjekti, ki so strukturirani v katerikoli obliki (združenja, javne ali zasebne ustanove, itd.), ki izvajajo ali dajajo na voljo potnikom turistične pakete v skladu z definicijo, ki jo vsebuje prvi odstavek citiranega 74-ter. 1.1376811594202898 However, in such circumstances the tax that may be recovered by the taxpayer cannot exceed the total of the tax due on the transfer of the depreciable asset. V takih primerih davek, ki ga lahko zavezanec dobi nazaj , ne sme presegati znesek dolgovanega davka na cesijo sredstva, ki se amortizira. 1.5212765957446808 It is pointed out that the operations provided for by this line and the resulting tax must not be included in the first to sections of part VE. Opozarjamo, da posli v tej vrstici in davek niso zajeti v prvih dveh razdelkih preglednice VE. 1.0506912442396312 Line VL22 indicate the amount of deductible tax surpluses relating to the first three quarters of 2013, used in set off with Form F24 up to the date of presentation of the annual return (art. 17, Legislative Decree 241 of 1997). V vrstico VL22 se navede znesek odbitnih presežkov za prva tri trimesečja leta 2013, ki se uporabljajo za kompenziranje obrazcev F24 do datuma predložitve letne napovedi (17. člen, zakonodadajni odlok št. 241 z 1997). 1.0955414012738853 In this case no other line of the present section must be completed and the taxable amount of purchases made must be included in line VF19, insofar as it is not deductible. V tem primeru se ne sme izpolniti nobeno drugo vrstico tega razdelka in obdavčena višina opravljenih nakupov mora biti zajeta v vrstico VF19, ker ni odbitna. 1.127659574468085 Agricultural businesses which have completed line VF30 by crossing box 8 must calculate the amount of admissible deductible tax in accordance with the criteria set out in art. 34 by completing lines VF38 to VF52. Kmetijska podjetja, ki so izpolnila vrstico VF30 in označila kvadratek 8, morajo določiti davek, ki se odbije glede na kriterije v skladu s 34. členom in izpolnijo vrstice od VF38 do VF52. 1.1868131868131868 Line VW28 must indicate the sum of specific tax credits used by individual companies for periodic payments and for the advance payment, resulting from lines VL28, field 1 in the returns of the companies in the group. V vrstico VW28 se navede vsota posebnih davčnih terjatev, ki jih uporabljajo posamezne družbe za obdobno plačilo in za akontacijo, ki izhajajo iz vrstic VL28, polje 1, družb skupine. 0.8796296296296297 It is not compulsory to provide a telephone number, mobile phone number, fax and email address. Navedba telefonske številke ali številke prenosnika, telefaksa in naslova elektronske pošte je fakultativna. 1.0290697674418605 shall rectify these assets by adjusting their amount to the residual number of months (or quarters) (see clarifications contained in Circular Letter no. 50 of 29 February 1996). mora za zgoraj omenjena sredstva narediti popravek tako, da višino prilagodi številu preostalih mesecev (ali tromesečja) (pojasnila so v okrožnici št. 50 z dne 29.02.1996). 0.9190283400809717 In these forms all the parts concerning the activity performed must be completed, including section 2 of part VA and sections 2 and 3 of part VL, reporting the data concerning the fraction of the year before the transformation. V teh obrazcih morajo biti izpolnjeni za vsak subjekt vse preglednice, ki zadevajo opravljeno dejavnost vključno ter v razdelek 2. preglednice VA in v razdelku 2. in 3. preglednice VL, s tem , da se navedejo podatki dela leta pred preoblikovanjem. 1.5025641025641026 By virtue of a measure of 30 December 2005, published in Official Gazette no. 48 of 27 February 2006, the Operational Centre of Pescara was identified as the office with jurisdiction to manage the relations with persons who have registered themselves directly in Italy in terms of art. 35-ter. št. 48, z dne 27. februarja 2006, določa, da je Operativni Center v Pescari glavna komponenta za upravljanje odnosov s subjekti, ki so se neposredno identificirali v Italiji na podlagi 35-ter čl. 1.206896551724138 Line VD55 must reflect that part of the amount stated in line VD53 which is used, before the date of submission of the return, to set off amounts due in respect of other duties, contributions or premiums, and stated in the column "credit amounts set off " of F24 the payment form. V vrstici VD55 mora biti naveden del zneska vrstice VD53, ki se uporablja do datuma predložitve napovedi za kompenziranje neplačanih zneskov drugih dajatev, prispevkov ali premij in se vnese v stolpec "kompenzirani zneski terjatev". 1.2876712328767124 Line VF52 total of the admissible deductible VAT, given by the sum of lines from VF49 to VF51. Vrstica VF52 skupni odbitni DDV, dobljen iz vsote vrstic od VF49 do VF51. 1.152046783625731 The tax relating to the aforementioned purchases is calculated by multiplying the taxable amounts set out in lines from VF1 to VF12 by the corresponding tax rates or the percentage of compensation. Davek, ki se nanaša na omenjene nakupe je določen tako, da se pomnoži davčne osnove navedene v vrsticah od VF1 do VF12 za ustrezne davčne osnove ali odstotke kompenzacije. 1.0289389067524115 If payments have been made following the abovementioned procedures, section 1 of this part must be completed by indicating, in the lines corresponding to each payment period, the results of periodic payments calculated taking into account the tax paid separately using the F24 form payments with identification elements. V primeru plačil, izvršenih na zgoraj opisan način, je potrebno izpolniti oddelek 1 te preglednice tako, da se navede v vrsticah, ki ustrezajo vsakemu plačilnemu obdobju, rezultate rednih plačil, določene z upoštevanjem davka, ki je plačan posebej z uporabo obrazca F24 za plačila z identifikacijskimi elementi. 0.9964539007092199 Line VW27 must indicate any group credit, for which refund was requested in previous years, in the case in which the competent Office formally denied the right to the refund and authorised the taxpayer to use said credit for 2013 when making periodic payments or the annual return. V vrstico VW27 se navede morebitna terjatev skupine, ki se zahteva za povračilo v predhodnih letih v primeru, da pristojni Urad formalno ni omogočil pravice do povračila in je zavezancu dovolil, da uporabi omenjeno terjatev za leto 2013 namesto obdobnega plačila ali letne napovedi. 1.0633802816901408 The top part of all the pages making up each form must report the taxpayer's tax code and the progressive number of the form to which the page belongs. V zgornjem delu vseh strani obrazcev mora biti vnesena davčna številka zavezanca in zaporedna številka obrazca katerega stran je sestavni del. 1.244186046511628 Line VF55 must be completed by agricultural businesses that carried out operations on an occasional basis for which the special regime for connected agricultural activities as per article 34-bis becomes applicable. Vrstico VF55 izpolnijo kmetijska podjetja, ki so občasno opravljala posle, za katere se uporablja poseben režim, predviden za povezane kmetijske dejavnosti iz člena 34-bis. 1.2820512820512822 In addition to the situations referred to above, the taxpayer may in any event claim the refund where from the declaration for the tax period there is a deductible tax surplus and where from the declarations for the 2 years immediately preceding the current one there are deductible tax surpluses brought forward as a deduction in the following year. Poleg omenjenih primerov lahko zavezanec na vsak način prosi za povračilo, če iz prijave za odgovarjajoče davčno obdobje izhaja davčni presežek, ki je lahko deležen odbitka in če iz prijav iz zadnjih 2 let izhajajo presežki, za katere se uveljavi odbitek v naslednjem letu. 1.1157894736842104 Accordingly, the persons obliged to communicate the option relative to 2013 must cross box 1 of line VO14. Subjekti, ki morajo posredovati izbiro za leto 2013 morajo označiti kvadratek 1 v vrstico VO14. 1.0918918918918918 Conversely, if line VF53 has been completed by crossing box 2 in line VF57, no amount must be indicated, as there is no admissible deductible VAT. (Cp. the instructions for the completion of line VF19). Pa, če je bila izpolnjena vrstica VF53 z označitvijo kvadratka 2 v vrstico VF57 se ne vnese noben znesek, ker ni olajšave za ta davek (primerjaj navodila za izpolnjevanje vrstice VF19). 1.2280701754385965 The installments must all be of the same amount and the first installment must be paid by the term set for the payment of the VAT in one go. Zneski obrokov morajo biti enaki in prvi obrok se plača v roku, ki je predviden za plačilo DDV v enkratnem znesku. 1.0186915887850467 It is pointed out that the amount to be indicated in the "debits" field of each line of the current section corresponds to VAT owed for each period (even if not actually paid), net of special tax credits provided for by special enactments as well as credits received by savings management companies, used for periodic payments. Znesek, ki se ga navede v polje "obveznosti" vsake vrstice te preglednice ustreza DDV, ki ga je treba plačati za vsako obdobje (tudi če ni bil dejansko plačan) neto posebnih davčnih terjatev, ki jih predvidevajo posebna določila ter terjatve, ki so jih prejele družbe za upravljanje, uporabljeni za račun obdobnih plačil. 1.1415094339622642 In this last statement, box 3 of line VA1 must be crossed to indicate that the taxpayer has participated in an extraordinary operation or transformation and the credit resulting from the 2013 annual VAT return, transferred wholly or in part following the operation, must be indicated in field 4; - by each of the subjects involved in the operation if output or input VAT has not been transferred, each reporting the data concerning the operations performed during the entire tax year. V tej zadnji napovedi mora biti označen kvadratek 3 vrstice VA1 za obveščanje, da je subjekt sodeloval v izrednem poslu ali preoblikovanju in v polje 4 mora navesti terjatev, ki izhaja iz letne napovedi DDV/2013, ki je bila odstopljena v celoti ali delno po opravljenem poslu; - od vsakega udeleženega subjekta v poslu, če ni bilo odstopa davka ali terjatve DDV tako, da vsak navede podatke o izvedenem poslu v davčnem letu. 1.2924107142857142 aimed at realizing development cooperation programmes or charitable or educational programmes (article 14 of Law no. 49 of 26.02.1987); - considerations for the performance of services rendered outside the European Union by travel and tourism agencies that fall within the scope of the special regime referred to in article 74-ter (Ministerial Decree no. 340 of 30 March 1999); - he difference between the considerations, which does not constitute the margin relative to the transactions falling within the special regime provided for by Decree Law no. 41/1995 (used goods etc.). tistimi, ki so namenjene realizaciji programov za kooperacijo in razvoj ali dobrodelne ali vzgojne dejavnosti (14. člen zakona št. 49 z dne 26.02.1987); - plačila za storitve zunaj EU potovalnih in turističnih agencij, ki spadajo v poseben režim 74-ter člena (ministrski odlok št. 340 z dne 30. marca 1999); - razlika med plačili, ki ni marža poslov, ki spadajo v poseben režim, ki ga predvideva zakonski odlok št. 41/1995 (rabljena sredstva itd.). 1.3243243243243243 Retail dealers and other taxpayers referred to in article 22, for which the issuing of invoices is not obligatory if not requested by the purchaser, must calculate the total amount of the operations, net of the VAT included therein using the methods illustrated in the Appendix, under the entry "Taxpayers who use the considerations register". Trgovci na drobno in drugi zavezanci v skladu s 22. členom za katere izdaja fakture ni obvezna, če je ni zahteval kupec, morajo določiti skupno višino poslov brez DDV z metodami, ki so prikazane v Dodatku, postavka "Zavezanci, ki uporabljajo register plačil". 1.0808080808080809 The filing of the return is proven by the communication issued by the Revenue Agency acknowledging receipt. Poskus predložitve napovedi je dana z obvestilom, ki ga izda Agencija za Prihodke in potrdi prejem. 1.512 When the return is signed by the body carrying out the accounting audit, the return is certified as having been verified in accordance with article 2, paragraph 2 of Decree no. 164 of 1999. S podpisom izjave s strani subjektov, ki izvajajo računovodsko kontrolo se potrdi izvajanje kontrole v skladu z 2. členom, 2. 1.0357142857142858 SECTION 5 - Business turnover RAZDELEK 5 - Poslovni promet 1.0121951219512195 Application of the ordinary VAT regime for travelling shows and minor taxpayersArt. Uporaba navadnega režima DDV za potovalne prireditve in manjši zavezanci74-quater. 1.3448275862068966 Box 1 must be crossed by said entities who communicate that they have opted, as from 2013, for the application of VAT in Italy on intra-community purchases. Kvadratek 1 izpolnijo omenjeni subjekti, ki posredujejo opcijo od 2013 uporabe DDV v Italiji na nakupe med občinami. 1.3666666666666667 1) Incorporation of a controlling company 1) Pripojitev kontrolne družbe 1.0626631853785902 • for exempt agriculturalists referred to in article 34, paragraph 6, i.e. those who, in the previous year, did not exceed the business turnover threshold of 7,000 Euro, who find, at the end of the year, that they have exceeded the one-third limit, envisaged for transactions other than the sale of agricultural and ichthyic products, listed in Table A, first part, enclosed with Presidential Decree 633/72. • oproščeni kmetovalci v skladu s 34. členom, 6. odst. in sicer da v predhodnem letu niso presegli meje poslovnega prometa v višini 7.000 eur, ki so ugotovili, ob koncu leta, da so presegli mejo tretjine, ki je predvidena za posle, pri katerih ne gre za cesijo kmetijskih in ribiških proizvodov navedenih v razpredelnici A, prvi del, priložen odloku predsednika republike št. 633/72. 1.058011049723757 Lines from VH1 to VH12 must be completed by all taxpayers, in order to indicate data (input VAT or output VAT) resulting from periodic payments made, including companies which have adhered to group payment of VAT as provided for by article 73 and by the Ministerial Decree of 13 December 1979, for the indication of VAT debits or credits transferred to the group during the tax year. Vrstice do VH1 do VH12 izpolnijo vsi zavezanci, za katere navajanje podatkov (terjatev DDV ali obveznost DDV), ki izhajajo iz opravljenih obdobnih plačil vključno z družbami, ki so pristopile k plačilu DDV skupini, ki ga predvideva 73. člen in ministrski odlok z dne 13. decembra 1979 za navajanje terjatev in/ali obveznosti prenesenih skupini med davčnim letom. 1.1076115485564304 Line VS30 must indicate the residual tax surpluses of the companies in the group which, not having been set off in the previous year (2012) as provided for by art. 6 of the Ministerial Decree of 13 December 1979 and thus not having been guaranteed, have been included in deduction in 2013 by the controlling company and have been set off with debit surpluses of other companies in the group in the course of the same year. V vrstici VS30 morajo biti navedeni presežki preostale terjatve družbe skupine, ki ni našla kompenzacije v prehdodnem letu (2012) v skladu s 6. členom, ministrskega odloka z dne 13. decembra 1979 in ker niso bile zajamčene, obračunane v odbitek v letu 2013 s strani kontrolne družbe in so našle kompenzacijo z ustreznimi presežki obveznosti drugih družb skupine v teku istega leta. 1.1805555555555556 In line VD53, the sum of the amounts stated in lines VD51 and VD52 must be indicated. V vrstico VD53 se navede vsota zneskov vnesenih v vrsticah VD51 in VD52. 1.2644230769230769 Resolution no. 92 of 22 September 2010 clarifies that in the case of an extraordinary incorporation operation which has involved, as incorporating company, a company taking part in a group VAT payment procedure and, as incorporated company, a company outside the group, the VAT credit acquired by the incorporated company during the year preceding the year in which the extraordinary operation took place must be excluded from the group VAT payment and thus remain within the exclusive competence of the incorporating company. S sklepom št. 92 z dne 22. septembra 2010 je bilo pojasnjeno da v primeru izrednega posla prevzema, v kateri je kot prevzeta družba tista družba, ki je v postopku določanja Ddv skupine in kot prevzemnica družba, ki ni iz skupine; dospela terjatev Ddv prevzete družbe v letu pred letom, v katerem je prišlo do izrednega posla, mora biti zunaj določitve Ddv skupine in ostati v izključni pristojnosti prevzemne družbe. 1.092783505154639 In terms of paragraph 1, of article 1 of Presidential Decree no. 544/1999 subjects who organize the activities listed in the tariff attached to Presidential Decree no. 640/1972 and who apply the flat-rate regime referred to in paragraph 6 of article 74 of Presidential Decree no. 633/1972 are obliged to issue an invoice only for the services relating to advertising, sponsoring, transfers or granting of television filming and radio broadcasting rights, no matter how they are connected to the activities contained in the tariff. V skladu s 1. odst., 1. člena odloka predsednika republike št. 544/1999 subjekti, ki organizirajo navedene dejavnosti v tarifi priloženi odloku predsednika republike št. 640/1972 in uporabljajo pavšalni režim v skladu s šestim odstavkom, 74. člena odloka predsednika republike št. 633/1972 morajo izdati fakturo, omejeno na storitev reklame, sponzoriranja, cesij ali koncesije pravice za televizijsko predvajanje in radijske programe, ki pa so povezani z dejavnostjo v skladu s tarifo. 0.9736842105263158 SECTION 2 - Credit from previous year RAZDELEK 2 - Terjatev predhodnega leta 1.085 The field must also indicate services provided by subcontractors to entities identified by the decree of 10 July 2012, in force since 1 September 2012; - field 5 sales of buildings or parts of buildings for which tax is payable by the seller, in accordance with article 17, paragraph 6, letter a-bis); - field 6 sales of cellular phones for which the tax is payable by the seller, as provided for by article 17, paragraph 6, letter b); - field 7 sales of microprocessors and central processing units before their installation in final consumer products for which the tax is payable by the seller, as provided for by article 17, paragraph 6, letter c). V polju je potrebno navesti tudi opravljanje storitev, ki jih izvajajo podizvajalci za osebe, določene v odloku z dne 10. julija 2012, v veljavi od 1. septembra 2012; - polje 5 oddaja objektov ali delov stavb, za katere davek plača prodajalec, v skladu s črko a-bis) 6. odstavka 17. člena; - polje 6 odstop mobilnih telefonov, za katere davek plača cesionar, skladno s črko b), 6. odstavka, 17. člena; - polje 7 odstop mikroprocesorjev in centralnih procesnih enot pred njihovo vgradnjo v izdelke za končne potrošnike, za katere mora plačati davek cesionar, skladno s črko c), 6. odstavka, 17. člena. 1.1613756613756614 Taxpayers who, from the 2014 tax year, make use of the beneficial tax regime for young businesspeople and unemployed workers as provided for by article 27, paragraphs 1 and 2 of Decree Law no. 98 of 2011, must also take into account in this return the tax payable in relation to operations carried out vis-à-vis the State and other subjects as indicated in the fifth paragraph of article 6 and for which the tax has not yet become payable. Subjekti, ki od davčnega leta 2014 dalje koristijo davčne ugodnosti za mlade podjetnike in mobilne delavce, kot je predvideno v 1. in 2. odstavku 27. člena uredbe z zakonsko močjo št. 98 iz leta 2011, morajo upoštevati v tej davčni napovedi tudi dolgovani davek v zvezi s posli za državo in druge stranke, kot so navedene v petem odstavku 6. člena, ki še niso zapadli v plačilo. 1.48 27.42.0, i.e. subjects that produce aluminium and semi-processed products. subjekti, ki proizvajajo aluminij in polobdelance. 0.9333333333333333 Taxpayers with separate accounts (art. 36) Zavezanci z ločenim knjigovodstvom (36. člen) 1.4326530612244899 If the year or years in which the depreciable item was purchased or manufactured does not coincide with the year in which it entered into operation, the first adjustment, must be carried out, for all the tax relative to the asset, on the basis of the definitive deduction percentage of the latter year even if the variation does not exceed ten points. Če leto ali leta nakupa ali proizvodnje sredstva, ki se amortizira ne sovpada z začetkom delovanja, se prvi popravek izvede za ves davek glede sredstva na podlagi odstotka odbitka, ki je dokončen v tem letu , četudi zamik ni večji od deset točk. 0.9930555555555556 Entranel and Fisconline, the Revenue Agency's electronic services, can be accessed on the internet at http:/ /telematici.agenziaentrate.gov.it. Elektronske storitve Agencije za Prihodke, Entratel in Fiscoline so dostopne preko interneta na naslovu http://telematici.agenziaentrate.gov.it. 1.032258064516129 Line VE36 indicate in field 1 the overall amount of operations carried out during the year with VAT payable in subsequent years. V vrstico VE36 se v polje 1 navede skupni znesek poslov, ki se izvajajo v teku leta z DDV, ki se izterja v naslednjih letih. 1.22992700729927 The following categories are exempted from submitting the VAT return: - taxpayers who for the fiscal year only recorded transactions considered exempt under article 10, as well as taxpayers who, having taken advantage of the exemption from the obligations to invoice and record under article 36-bis, only carried out exempt transactions. Naslednje osebe so oproščene predložitve davčne napovedi za namene DDV: - zavezanci, ki so za davčno leto registrirali izključno posle, ki so v skladu z 10.členom oproščeni ter tisti, ki so uveljavili oprostitev od obveznosti fakturiranja in registriranja v skladu s 36-bis. 0.7608695652173914 USED GOODS - DECREE LAW NO. 41/1995 RABLJENA SREDSTVA - ZAKONSKI ODLOK ŠT. 41/1995 1.2215189873417722 Said companies with quarterly payments as provided for by the abovementioned article 7 must indicate the total amount of interest transferred, both quarterly and when the annual return is made. Omenjene družbe s trimesečnim plačilom v skladu z zgoraj navedenim 7. členom morajo navesti skupni znesek prenesenih obresti trimesečno ali ob letni napovedi. 1.150943396226415 In this case, the refund is due for the smaller of the aforementioned deductible surpluses (relative to the part not already requested as a refund or not compensated in the F24 form). V tem primeru pripada povračilo za manjši znesek omenjenih odbitnih presežkov (za nezahtevani del, ki je že bil povrnjen ali ni bil kompenziran v obrazcu F24). 1.1867469879518073 This amount must correspond to the amount indicated in line VK25 (surplus requested as refund by the controlling company) of the return of the individual company participating in the group payment; Ta znesek mora ustrezati tistemu, ki se nahaja v vrstici VK25 (presežek, ki ga zahteva kontrolna družba) napovedi posamezne družbe, ki je udeležena v plačilu skupine; 1.0471698113207548 Decree Law No. 331/1993); - the transfers of goods drawn from a VAT warehouse with transport or consignment out št. 331/1993); - predaj dobrin, črpanih iz depozita DDV, s prevozom ali pošiljko izven teritorija Evropske 1.1111111111111112 Field 4 must be completed to indicate the credit resulting from the 2013 annual VAT return, transferred wholly or in part following the extraordinary operation. Polje 4 mora biti izpolnjeno tako, da se navede odstopljena terjatev, ki izhaja iz letne napovedi DDV/2013 v celoti ali delno po izrednem poslu. 1.0555555555555556 Said amount corresponds to the one indicated in line VD1. Ta znesek ustreza znesku, ki je naveden v vrstico VD1. 1.2105263157894737 For further information on the various circumstances giving rise to a refund, particular reference should be made to the circulars issued by the Revenue General Management: circular letter no. 2 of 12 January 1990, circular letter no. 13 of 05 March 1990 and circular letter no. 5 of 31 January 1991 and, in relation to the criterion for calculating the average tax rate, circular letter no. 81/E of 14 March 1995. Za nadaljnje informacije v zvezi z raznimi primeri povračila, primerjajte okrožnice Splošne Davčne Direkcije, in sicer okrožnico št. 2, z dne 12. januarja 1990, okrožnico št. 13, z dne 5. marca 1990 in okrožnico št. 5, z dne 31. januarja 1991 in, v zvezi z načinom računanja povprečne davčne stopnje, okrožnico št. 81/E, z dne 14. marca 1995. 1.2083333333333333 Section 1 has been implemented with the introduction of line VF12 reserved for indicating operations taxed at 22%, in force since 1 October 2013. Oddelek 1 je dopolnjen z vrstico VF12, ki je namenjena vpisovanju transakcij s stopnjo 22 % in velja od 1. oktobra 2013. 0.9083969465648855 Notes for persons affected by exceptional events See Appendix under the entry "Persons affected by exceptional events". Opozorila za subjekte, ki so jih prizadeli izredni dogodki Glej Dodatek k postavki "Subjekti, ki so jih prizadeli posebni dogodki". 1.4526315789473685 A number of clarifications for determining which operations are to be entered in lines VE30 and VE32 of the VAT return are provided below. V nadaljevanju so podana pojasnila za posle, ki se vnesejo v vrstici VE30 in VE32 napovedi DDV. 1.174863387978142 Taxpayers who have recorded exempt operations for the tax period as provided for by art. 10 with the exception of exclusively occasional exempt operations as provided for by no. 1 to 9 of art. 10 which do not fall within the normal sphere of activity of the business or which are accessory to taxable operations must cross box 3 of line VF30 and complete lines VF31 to VF37 (see also instructions for the completion of line VF53). Zavezanci, ki so registrirali za davčno obdobje oproščene posle v skladu z 10. členom razen občasnih poslov ali poslov v skladu z 1 do 9 odst., 10. člena, ki ne spadajo v dejavnost podjetja ali stranske dejavnosti obdavčljivim poslom, morajo označiti kvadratek 3 v vrstici VF30 in izpolniti vrstice od VF31 do VF37 (glej tudi navodila za izpolnjevanje vrstice VF53). 1.144736842105263 In addition to this the representing intermediaries must include, in this line, the fees paid to them by travel agencies for services rendered among European Community (art. 7 of Ministerial Decree 30.07.1999, number 340, cp. circular letter 328 of 24.12.1997). V vrstici morajo biti zajete s strani posrednikov z zastopstvom provizije, ki so jih plačale potovalne agencije za storitev znotraj EGS (7. člen, ministrskega odloka št. 340 z dne 30.07.1999, okrožnica št. 328 z dne 24.12.1997). 1.1732851985559567 The application of tax in the ordinary manners as per paragraph 3 of article 36 of Decree Law no. 41/95 for certain transfers allows for the deduction of the tax on purchases only with reference to the time in which the operation subject to the original regime and subject to recording in the register as outlined by art. 25. Uporaba teh cesij davka na navaden način v skladu z odstavkom 3, 36. člena zakonskega odloka št. 41/95 omogoča odbitek davka za nakupe samo s sklicevanjem v trenutku izvajanja posla, ki spada v navaden režim in s predhodnim registriranjem v register, ki ga predvideva 25. člen. 1.2608695652173914 SIMPLIFIED ACCOUNTING REGIME AS PROVIDED FOR BY ARTICLE 27, PARAGRAPH 3, OF LEGISLATIVE DECREE NO. 98 OF 6 JULY 2011, CONVERTED WITH AMENDMENTS BY LAW NO. 111 OF 15 JULY 2011 ODSTAVKOM 27. ČLENA ZAKONSKEGA ODLOKA ŠT. 98 Z DNE 6. JULIJA 2011, KI JE BIL SPREMENJEN S SPREMEMBAMI ZAKONA ŠT. 111 Z DNE 15. JULIJA 2011 1.0326086956521738 In short, the subjects autonomously filing their VAT return can: - pay in one go by 16 March; - pay by installments by increasing the amount of each installment following the first by 0.33%. Skratka, če subjekt predloži samostojno napoved DDV, lahko: - plača v enkratnem znesku do 16. marca; - plača obročno, s tem da se poveča znesek mesečno za 0,33% za vsak obrok, ki sledi 1.1265508684863523 In the first column, the amounts related to taxable operations must be indicated, separated according to tax rate (corresponding to set-off percentages, provided for by the Ministerial Decrees of 12 May 1992, of 30 December 1997 and the Decree of 23 December 2005) that result from the register of invoices issued (art. 23) and/or from the considerations register (art. 24), bearing in mind the variations as per article 26 registered for the tax period. V prvem stolpcu morajo biti navedeni zneski obdavčljivih poslov, ločeni po davčnih stopnjah (ustrezajo odstotkom kompenzacije, ki jo predvidevajo ministrski odloki z dne 12. maja 1992, 30. decembra 1997 in zadnji od odloka 23. decembra 2005), ki izhajajo iz registra izdanih faktur (23. člen) in/ali registra plačil (24. člen), upoštevajoč spremembe v skladu s 26. členom registrirane za davčno obdobje. 0.8571428571428571 4.3.6 - SIGNING THE FORM 4.3.6 - PODPIS RAZPREDELNICE 0.8857142857142857 4.2.11 - PART VX - CALCULATION OF VAT TO BE PAID OR CREDIT TAX 4.2.11 - PREGLEDNICA VX - DOLOČANJE DDV ZA PLAČILO ALI DAVČNE TERJATVE 1.0757097791798107 The statement filed on behalf of the assignor is included in the cases of autonomous VAT return (see paragraph 1.1); - in the hypothesis of transformation without the extinction of the assignor, each subject involved shall file his or her VAT return concerning the operations performed in the entire tax year 2013 to which the return refers. Predložena napoved za račun subjekta prosilca spada v primere predložitve napovedi DDV samostojno (glej odstavek 1.1); - v primeru pa da preoblikovanje, ki ne zajema izbris subjekta prosilca, mora vsak vpleteni subjekt predložiti svojo napoved DDV za posle opravljene v davčnem letu 2013, na katero se nanaša napoved. 1.0114942528735633 Field 2 must be completed by indicating the quota that is part of the refund for which the taxpayer intends to use the simplified refund procedure through the collection agent. Polje 2 mora biti izpolnjeno z navedbo dela povračila, za katerega davčni zavezanec namerava uporabiti poenostavljeni postopek za povračilo prek agencije za pobiranje davkov. 0.7878787878787878 Gross margins (*) per rate Bruto marže (*) za davčne stopnje 0.9423076923076923 PROSPECTUS B TO BE USED FOR COMPLETING THE RETURN RAZPREDELNICA B SE UPORABI ZA IZPOLNJEVANJE NAPOVEDI 1.035294117647059 period not coinciding with the calendar year; and subjects, other than physical persons, sovpada s koledarskim letom ter subjekti, ki niso fizične osebe v davčnem obdobju, ki 1.04 In the case of incorporation of a company not participating in a group VAT pay V primeru priključitve subjekta, ki ne sodeluje v postopku izplačila DDV za 1.238888888888889 If such group credit surplus is not fully set-off during the year following cessation of control, or during the current year if the group is discontinued before the end of the year, it may be set-off and guaranteed in subsequent years until such time as there is complete settlement of the entire credit deriving from the group, subject to the indication of the amount set-off in line VA12 of the return relating to the year of use of the credit. Če se takšen presežek terjatve skupine ne kompenzira v letu po letu prenehanju kontrole ali v letu v katerem je skupina prenehala pred koncem leta, se lahko kompenzira in se torej v naslednjih letih garantira do popolnega izbrisa celotne terjatve, ki izhaja iz skupine s predhodno navedbo kompenziranega zneska v vrstico VA12 napovedi za leto uporabe terjatve. 1.6071428571428572 Insofar as payment of the VAT is concerned, the transferee records the document, duly supplemented, in the register of invoices issued or in the register of considerations, in the month of receipt or even later, but in any event within fifteen days from the date of receipt of the document and with reference to the relative month; the same document is also recorded in the register referred to in art. 25, for the purposes of the relative deduction. V namene ddv zabeleži cesionar dokument, tako integriran, v register izdanih faktur ali plačil do meseca prejema ali tudi več, vsekakor pa v petnajstih dneh po prejemu in z nanašanjem na mesec; isti dokument je označen tudi v register v skladu s 25. členom v namene odbitka davka. 1.1481481481481481 If a company external to the group incorporates a company participating in the group payment as controlled, the incorporating company shall file one single return consisting of the forms concerning its own business as well as the forms concerning the incorporated company, indicating in part VK of the incorporated company, the credits and debts transferred by this company in the period in which it participated in group VAT payment. Če družba zunaj skupine pripoji družbo, ki je udeležena pri izplačilu skupine kot kontrolirana družba, mora pripojitvena družba izpolniti samo eno napoved, ki sestoji iz obrazcev za lastno dejavnost kot tudi iz obrazcev pripojene družbe in v preglednico VK pripojene družbe navede terjatve in dolgove prenesene od te družbe v obdobju, ko je sodelovala pri izplačilu DDV skupine. 0.8611111111111112 Agents appointed in the ways described above may choose to appoint other agents authorised to use the eServices of the Revenue Agency on behalf of non-resident companies which are identified directly for VAT purposes. Pooblaščeni upravitelji na podlagi zgoraj opisanega načina lahko morebiti imenujejo druge pooblaščene operaterje, da uporabljajo elektronske storitve Agencije za Prihodke v imenu in za račun družbe, ki ni rezident in z identifikacijsko številko za DDV. 1.1542857142857144 • field 9, the code corresponding to the prerequisite which gives entitlement to priority reimbursement of the refund: "1" companies that provide services which fall within the scope of application of letter a) of the sixth paragraph of article 17; "2" companies that carry out activities identified by the code ATECOFIN 2004 37.10.1, i.e. subjects that provide services of salvage and preparation for recycling of waste and scrap metals; "3" companies that carry out activities identified by the code ATECOFIN 2004 27.43.0, i.e. subjects that produce zinc, lead and tin, in addition to semi-finished products manufactured from said non-iron-based metals; "4" companies that carry out activities identified by the ATECOFIN 2004 code 27.42.0, i.e. subjects that producer aluminium and semi-processed products. • polje 9, številka, ki ustreza predpostav,ki omogoča prednostno izplačilo povračila: "1" družbe, ki izvajajo storitve, ki izhajajo iz pogodb o podjemu, ki spadajo v področje uporabe črka a), šesti odstavek, 17. člena; "2" družbe, ki izvajajo dejavnosti, določene s šifro ATECOFIN 2004 37.10.1 in torej subjekti, ki izvajajo dejavnosti priprave za recikliranje kovinskega odpadnega materiala; "3" družbe, ki izvajajo dejavnost, določeni s šifro ATECOFIN 2004 27.43.0 in torej subjekti, ki proizvajajo, cink, svinec in kositer ter polobdelanci istih neželeznih kovin; "4" družbe, ki izvajajo dejavnosti določene s šifro ATECOFIN 2004 27.42.0 in torej subjekti, ki proizvajajo aluminij in polobdelance. 1.0074349442379182 Where the subjects referred to in paragraph 5-bis of art. 19 have exclusively carried out exempt transactions, the box in line VF32 must not be crossed and the deductible VAT due for the purchases referred to in paragraph 5-bis of art. 19, must be reflected in line VF36. V posebnem primeru, ko subjekti v skladu s 5-bis odstavkom, 19. člena so izvajali izključno neobdavčene posle, ne smejo označiti kvadratek v vrstici VF32 in odbitni DDV, ki pripada za nakupe v skladu z navedenim 19. členom, 5-bis odst. mora biti naveden v vrstici VF36. 1.0330578512396693 This line should also include the total VAT used for the settlement of the so-called use of a ceiling (cp. notes in part VC). V vrstici morajo biti zajeti tudi višina DDV plačanega za registriranje preseženega plafona (opozorilo v preglednici VC). 1.0394736842105263 As regards part VX the following possibilities must be considered: a) output VAT resulting from the form concerning the transactions performed in the fraction Z nanašanjem na preglednico VX je treba upoštevati dve možnosti: a) davek DDV, ki izhaja iz obrazca vezanega na izvedene posle v tistem delu meseca pred 1.1666666666666667 Line VF48 tax variations and rounding-off, relating to operations referred to in lines from VF39 to VF47. Vrstica VF48 spremembe in zaokrožitve davka za posle v skladu z vrsticami do VF39 do VF47. 1.056910569105691 Taxpayer deceased in the course of 2013 - if the heir or heirs have not continued the business of the deceased taxpayer, these shall file the return on behalf of the deceased by reporting in the part concerning the declarant their data with appointment code 7. Zavezanec je umrl v teku leta 2013 - v primeru, da dedič ali dediči niso nadaljevali z dejavnostjo pokojnega zavezanca, morajo predložiti napoved za račun slednjega tako, da v polje prijavitelja vnesejo svoje podatke in navedejo šifro funkcije 7. 0.96875 3)], to be indicated in line 22 3)], se vnese v vrstico 22 stol. 0.6666666666666666 B)). odst.) 1.1397058823529411 Field 6 indicate the total amount of operations as referred to in art. 74, paragraph 1, subject to the single-phase VAT regime (monopoly goods store etc.). V polje 6 se navede vrednost poslov v skladu s 74. členom, 1. odst., ki so podvrženi enofaznemu sistemu ddv (splošna monopolna prodaja). 1.0507042253521126 With reference to the latter operations (from 1 to 9 of art. 10), it is established the total non-deductibility of the tax on goods and services used exclusively for their fulfilment is established, in observance of a general principle sanctioned by paragraph 2 of article 19, which provides for the non-deductibility of tax on goods and services used in exempt operations. Z nanašanjem na te posle od 1 do 9, 10. člena je izrecno predvideno,da se davek za sredstva in storitve, ki se uporabljajo izključno za njihovo izvajanje ne odbije in sicer v skladu z načelom splošnega značaja, ki ga ureja 2. odst., 19. člena, ki predvideva, da se ne odbije davek za uporabljena sredstva in storitve, ki se uporabljajo za oproščene posle. 1.0303030303030303 3.3.2 - METHODS OF COMPLETION IN CASE OF TRANSFORMATION OF TAXPAYERS WITH SEPARATED ACCOUNTS (art. 36) 3.3.2 - NAČIN IZPOLNJEVANJA V PRIMERU PREOBLIKOVANJA SUBJEKTOV Z LOČENIM KNJIGOVODSTVOM (36 členom) 1.1883116883116882 The tax must be calculated by multiplying each taxable amount by the corresponding rate; the amounts calculated in this manner must be carried forward rounded off to the nearest Euro. Davek se obračuna tako, da se pomnoži vsako davčno osnovo za ustrezno davčno stopnjo; tako obračunani zneski morajo biti vneseni zaokroženi na enoto evra. 1.0333333333333334 The line must indicate in field 1 the tax code of the consolidating company and in field 2 the amount of the credit transferred, as provided for by art. 7, paragraph 1, letter b), of the decree of 09 June 2004 (see circular no. 53 of 20 December 2004 and no. 35 of 18 July 2005). V vrstici se v polju 1 navede davčna številka konsolidirana družba in v polje 2 se navede znesek odstopljenega dobropisa v skladu s 7. členom, 1. odst., črka b) sklepa z dne 09. junija 2004 (glej okrožnice št. 53 z dne 20. decembra 2004 in št. 35 z dne 18. julija 2005). 1.2727272727272727 Line VE38 operations (net of VAT) which are not a part of the business turnover must be indicated. V vrstici VE38 se navedejo posli (brez DDV), ki ne spadajo v poslovni promet. 1.3398876404494382 Regarding the accounting related to considerations with VAT incorporated, it should be remembered that agriculturalists, for the sale of their own products, whether from crops or from raising animals, towards private consumers, can make use of provisions referred to in article 22 and 24, regarding, respectively, the fact that it is not necessary to issue an invoice if the customer does not request it, and the recording of total daily takings in the considerations register. Glede knjiženja zneskov z vključenim DDV je treba vedeti, da kmetijski proizvajalci za prodajo na drobno izdelkov doseženih v teh skladih za vzrejo glede na zasebne potrošnike lahko uveljavljajo določila v skladu s členi 22 in 24, ki zadevajo neobvezno izdajanje fakture, če je ne zahteva stranka in beleženje celotnega dnevnega izkupčka v registru plačil. 1.3036649214659686 It is pointed out that permanent organisations established in Italy may not operate through a tax representative or through direct registration in order to meet the VAT obligations pertaining to operations carried out directly by the parent company. Pri stabilni organizaciji na državnem ozemlju ni dovoljeno delovati preko davčnega zastopnika ali preko neposredne identifikacije za izvajanje poslov, ki jih izvaja neposredno matična družba. 1.5496688741721854 In any case, paragraph 2 of article 19-bis identifies some operations which do not influence the calculation of the percentage of deduction and thus neither the numerator nor the denominator of said ratio should be taken into account. člena določa nekatere posle, ki ne vplivajo na izračun odstotka odbitka in pri teh poslih se ne upošteva ne pri števcu ne pri imenovalcu tega razmerja. 1.103030303030303 In terms of paragraph 2 of article 9 of Presidential Decree no. 544/1999 referred to above, the option to apply the provisions introduced by Law 398/1991, must be communicated with due compliance with the provisions imposed by Presidential Decree no. 442 of 10 November 1997, concerning options and revocations for the purposes of value added tax and direct taxes. V skladu z 9. členom, 2. odst. navedenega odloka predsednika republike št. 544/1999 opcija za uporabo določil zakona št. 398/1991 mora biti posredovana tako, da se spoštujejo določila glede opcij in preklicev za davek na dodano vrednost in neposredne davke v skladu z odlokom predsednika republike št. 442 z dne 10. novembra 1997. 0.9338345864661655 The taxpayers who choose to file their return directly must use: - the electronic Entratel service, whenever the obligation exists to file the return of the withholding agents (Form 770, simplified or ordinary), in relation to more than twenty persons; - the electronic Fisconline service, whenever the obligation exists to file the statement of withholding agents for no more than twenty persons or, despite the obligation to electronically file the other statements as laid down by Presidential Decree no. 322 of 22 July 1998 and subsequent amendments, they are not required to file the statement of withholding agents. Subjekti, ki izberejo neposredno posredovanje napovedi se morajo obvezno posluževati: - elektronske storitve Entratel, če obstaja obveznost predložitve napovedi s strani nadomestnega vplačnika (Obrazec 770 poenostavljeni ali navadni) glede na število subjektov, ki je večje od dvajset; - elektronske storitve Fiscoline, če obstaja obveznost predložitve napovedi s strani nadomestnih vplačnikov glede na število subjektov,ki ne presega dvajset, ali če je njihova obveznost elektronska predložitev druge napovedi v skladu z odlokom predsednika republike št. 322 z dne 22. julija 1998 in z naslednjimi spremembami, niso obvezni predložiti napoved nadomestni vplačniki. 1.3076923076923077 The second column must be used to indicate the tax calculated by applying the percentages of compensation to the taxable amounts specified in the corresponding fields of the first column. V drugem stolpcu mora biti naveden davek določen na podlagi odstotka kompenzacije pri davčnih osnovah vnesenih v ustrezna polja prvega stolpca. 1.0278745644599303 Carrying forward the information contained in the prospectus to the parts of the return In order to determine the business turnover and total purchases, some of the information contained in prospectus A must be carried forward to parts VE and VF, in accordance with the criteria set out below: a) if there is a gross taxable base (i.e. if line 13 was completed), the amount in line 15 (net taxable base at 21%) must be carried over to line VE22 and the amount in line 16 (net taxable base at 22%) must be carried over to line VE23, in addition to any other taxable transactions carried out. Prenos podatkov iz načrta plačil v razpredelnicah davčne napovedi Za namene določitve obsega poslovanja in vseh nakupov je potrebno nekatere podatke iz tabele A navesti v razpredelnicah VE in VF glede na spodaj navedena merila: a) če obstaja bruto davčna osnova (tj. če je bila izpolnjena vrstica 13), je potrebno znesek iz vrstice 15 (obdavčljiva osnova v neto znesku brez 21 %) navesti v vrstici VE22, znesek iz vrstice 16 (obdavčljiva osnova v neto znesku brez 22 %) pa je treba navesti v vrstici VE23, poleg zneskov drugih morebitnih opravljenih obdavčljivih transakcij. 1.5660377358490567 Taxpayers who have made quarterly payments in accordance with article 7 of Presidential Decree no. 542 of 1999 must indicate details regarding payments made using the F24 form payments with identification elements in lines VH22, VH25, VH28 and VH31. št. 542 iz leta 1999, morajo navesti podatke o plačilih, izvedenih z obrazcem F24 za plačila z identifikacijskimi elementi v vrsticah VH22, VH25, VH28 in VH31. 1.0714285714285714 Line VJ1 indicate purchases of goods, including those of industrial gold, pure silver, scrap and other salvage material as referred to in art. 74, paragraphs 7 and 8, coming from the Vatican City and the Republic of San Marino (art. 71, paragraph 2) for which the transferee is required to pay the tax in accordance with article 17, paragraph 2. V vrstici VJ1 se navedejo nakupi sredstev vključno z nakupi industrijskega zlata, čistega srebra, ostankov in drugega odpadnega materiala v skladu s 74. členom, odstavki 7 in 8, ki izhajajo iz države Vatikan in Republike San Marino (71. člen, 2. odst.) za katere mora cesionar plačati davek v skladu s 17 .členom, 2. odst. 1.10828025477707 The intermediary, in turn, agrees to receive the electronic notice by crossing the "RECEPTION OF ELECTRONIC NOTICE" box included in the "COMMITMENT TO ELECTRONIC FILING" box. Posrednik sprejme prejem elektronskega obvestila tako, da označi kvadratek "PREJEM ELEKTRONSKEGA OBVESTILA", v kvadratku "OBVEZNOST ELEKTRONSKE PREDLOŽITVE". 1.127659574468085 This amount should be included in line VL28, field 1 and indicated separately in field 2 of the same line. Ta znesek je lahko zajet v vrstici VL28, polje 1 in je naveden posebej v polje 2 iste vrstice. 1.0516129032258064 The transferee organisation or company must indicate in lines from VD31 to VD50: - column 1, tax code of the transferor; - column 2, the amount of credit received. Ustanova ali družba cesionar morata v vrstice od VD31 do VD50 navesti: - stolpec 1, davčna številka subjekta cedenta; - stolpec 2, prejeti znesek terjatve. 1.17351598173516 Line VA3 the box must be crossed by official receivers and court-appointed liquidators if the form refers to transactions recorded during the part of the calendar year prior to the declaration of business failure or of compulsory administrative liquidation. Vrstica VA3 kvadratek morajo označiti stečajni upravitelji in likvidacijski upravitelji, če se obrazec nanaša na posle registrirane v delu koledarskega leta pred napovedanim stečajem, likvidacijo ali prisilno poravnavo. 1.0949152542372882 Any excess credit resulting from part VY in VAT prospectus 26PR/2014 of the ex controlling company shall be reported for the part compensated in the course of the year by the incorporating company in line VA12 of its own return in order to provide the required guarantee, the entire amount of which is reported in line VL8; Morebitni presežek terjatve, ki izhaja iz preglednice VY obrazca DDV 26PR/2014 bivše kontrolne družbe mora biti za vneseni kompenzirani del v teku leta s strani pripojitvene družbe v vrstici VA12 svoje napovedi v namene predložitve predpisanega jamstva in zajeta za celoten znesek v vrstici VL8; 1.0 The mere marketing of products purchased from third parties by the independent farmer are excluded from the special VAT regime provided for by article 34 insofar as such activity lacks any instrumental and complementary link with the activity of cultivating the land, the woods and breeding. Izključena je uporaba posebnega sistema DDV, ki ga predvideva 34. člen dejavnost same prodaje proizvodov, kupljenih od tretjih oseb,ki jo izvaja isti kmetijski podjetnik, saj je brez vsakršne povezave instrumentalnosti in komplementarnosti z dejavnostjo obdelovanja zemlje, gozda ali vzreje. 0.7575757575757576 LineVW39 Total input VAT. Vrstica VW39 Skupna DDV terjatev. 0.8779527559055118 The line must also indicate any credit amount for the tax period to which the return refers used as set off exceeding the amount due based on the current return or exceeding the annual limit of 700,000 euros as provided for by article 9, paragraph 2, of Decree Law no. 35 of 2013, and paid spontaneously according to the procedure described in Circular no. 48/E of 7 June 2002 (answer to question 6.1) and in resolution 452/E of 27 November 2008. Poleg tega je potrebno v vrstici navesti morebitni dobropis za davčno obdobje iz te davčne napovedi, ki je bil uporabljen pri kompenzaciji v znesku, ki presega znesek, izhajajoč iz te davčne napovedi, oziroma v znesku, višjem od letne omejitve 700.000 EUR, določene v 2. odstavku 9. člena uredbe z zakonsko močjo št. 35 iz leta 2013, in spontano znova vplačan v skladu s postopkom, opisanim v okrožnici št. 48/E z dne 7. junija 2002 (odgovor na vprašanje 6.1) in resoluciji št. 452/E z dne 27. novembra 2008. 1.2636655948553055 Art. 10, paragraph one, number 11, as amended by article 3 of Law no. 7/2000 referred to above, defines investment gold as: a) gold in the form of bars or plates of a weight that is accepted by the gold market, but in any event greater than 1 gram and of purity equal to or greater than 995 thousandths, represented by securities or not; b) gold coins with a purity equal to or greater than 900 thousandths minted after 1800, that are or were of legal tender in the Country of origin, which are normally sold at a price that does not exceed the value, on the open market of the gold contained in the coins by more than 80%, which are included in the list prepared by the Commission of the European Union and published annually in the Official Gazette of the European Communities, series 10. člen, prvi dostavek, št. 11 spremenjen s 3. členom omenjenega zakona št. 7/2000 definira zlato za naložbo, in sicer: a) zlato v ingotih ali ploščicah teže, ki je sprejemljiva za trg zlata, ki pa presega 1 gr, čisto 995 tisočink ali več, ki ga predstavljajo ali ne vrednostni papirji; b) zlati kovanci, čisti 900 tisočink ali več, kovani po letu 1800 z legalnim tečajem v izvorni državi, normalno prodani po ceni, ki ne presega 80% vrednosti na prostem trgu zlata , ki ga ti kovanci vsebujejo so vključeni v spisek, ki ga je pripravila Evropska Komisija in je letno objavljen v Uradnem Listu Evropskih Skupnosti, serija 1.066006600660066 As clarified by Circular Letter no. 17 of 30 May 2012, this regards taxpayers 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 and who have completed the obligatory three-year period in the ordinary regime. Gre za osebe, kakor je pojasnjeno v okrožnici št. 17 z dne 30. maja 2012, ki kljub izpolnjevanju zahtevanih pogojev niso koristili režima, določenega z odstavki od 96. do 117. odstavkom iz 1. člena zakona št. 244 iz leta 2007 in ki so zaključili triletno obdobje obveznega vztrajanja v običajnem režimu. 1.0769230769230769 It is pointed out that the field does not need to be completed by sellers or customers of taxpayers who have opted for the VAT Opozoriti je treba, da polja ne smejo izpolniti odstopniki ali stranke subjektov, ki so pristopili v sistem DDV-ja za 1.0642201834862386 It is pointed out that either lines VF53 to VF55 or, alternatively, boxes 2, 3 and 7 in line VF30 must be completed. Izpolnjevanje vrstic od VF53 do VF55 je alternativna možnost izpolnjevanja kvadratkov 2, 3 in 7 vrstice VF30. 1.2992957746478873 The same line must also be completed in the special circumstances in which a company outside the group, incorporated a controlling company in 2013, with the consequent discontinuance of the group in the course of the year, in order to indicate the surplus group credit (resulting from the VAT summarizing prospectus VAT 26 PR part VY of the return of the ex-controlling Ista vrstica se izpolni tudi v posebnem primeru, ko družba zunaj skupine pripoji v letu 2013 kontrolno družbo s posledičnim prenehanjem skupine v teku leta, da se navede presežek terjatve skupine (ki izhaja iz povzetne pregled DDV 26 PR preglednico VY napovedi družbe, bivše kontrolne 0.93 - recording of the amount of the considerations and any income received in the performance of - zapis višine plačil in katerega koli prihodka doseženega s komercialno dejavnostjo sklicujoč se na 0.9775280898876404 In this case part VX must mention only the credit or the debt resulting from part VL in V takem primeru, je v preglednico VX potrebno vnesti samo terjatev ali dolg, ki izhaja iz 0.9132791327913279 It is pointed out that pursuant to article 30, paragraph 4, of Law no. 724 of 23 December 1994, as amended by Decree Law no. 223 of 4 July 2006, for dummy companies and organisations, the VAT credit emerging from the annual return cannot be used as set off in form F24 as provided for by article 17 of Legislative Decree no. 241 of 1997. Opozoriti je treba, da v skladu s 4. odstavkom 30. člena zakona št. 724 z dne 23. decembra 1994, kot je bil spremenjen z uredbo z zakonsko močjo št. 223 z dne 4. julija 2006, za navidezna podjetja in organizacije DDV-ja, ki izhaja iz letne napovedi, ni mogoče uporabiti za kompenzacijo z obrazcem F24, v skladu s 17. členom uredbe z zakonsko močjo št. 241 iz leta 1997. 0.9817073170731707 Line VA15 reserved for non-operating companies, pursuant to article 30 of Law no. 724 of 23 December 1994, i.e. companies operating at a systematic loss as provided for by article 2, paragraphs 36-decies and 36-undecies of Decree Law no. 138 of 13 August 2011, converted with amendments by Law no.148 of 14 September 2011. Vrstica VA15 je namenjena družbam, ki ne poslujejo v skladu s 30. členom zakona št. 724 z dne 23. decembra 1994, oziroma podjetjem v sistematični izgubi skladno z odstavkoma 36-decies in 36-undecies, 2. člena zakonskega odloka št. 138 z dne 13. avgusta 2011, spremenjenega s spremembami v zakon št. 148 z dne 14. septembra 2011. 1.1759259259259258 In addition, the same line VW20 must include the portion of the amount of the advance payment made by the controlling company on behalf of the controlled companies which left the group after the final deadline or the advance payment (see also line VK36). V isto vrstico VW20 se zajame tudi delež zneska morebiti plačane akontacije s strani kontrolne družbe za kontrolirane družbe, ki so izstopile iz skupine po zadnjem roku za plačilo akontacije (glej tudi vrstico VK36). 1.1049723756906078 If the group payment procedure is in fact not renewed during the following year with reference to the controlling company itself or if the procedure ceased during the year of control, any surplus group credit for which a refund has not been requested may be carried over for deduction in periodic payments made following the date of discontinuation of the group (see Circular no. 13 of 5 March 1990). Če namreč postopek likvidacije skupine ni bil ponovljen v naslednjem letu pri matični družbi oziroma če se postopek konča v letu nadzora, se lahko presežek dobropisa skupine, za katerega ni bilo zahtevano povračilo, odšteje pri periodičnih plačilih, ki sledijo datumu prenehanja skupine, samo v zvezi z matično družbo (glej okrožnico št. 13 z dne 5. marca 1990). 1.2352941176470589 Please note that the front cover of the form entitled "VAT 2014" must be used if the VAT return is presented "autonomously", while the front cover of the form entitled "UNICO/2014" must be used if the taxpayer is required to present the unified return. Opozarjamo, da je potrebno uporabljati naslovno stran obrazca "DDV 2014", če se napoved za DDV predloži "samostojno", ali naslovno stran obrazca UNICO/2014, če mora zavezanec predložiti poenoteno napoved. 1.0607734806629834 Field 7 indicate exempt operations as referred to in article 10, numbers from 1) to 4), equated with taxable operations for the purposes of deduction by article 19, paragraph 3, letter a-bis). Polje 7 navedite davka oproščene dejavnosti iz točk od 1) do 4) iz 10. člena, ki se obravnavajo kot obdavčljive transakcije za namene odbitka po črki a-bis), 3. odstavka, 19. člena. 1.2748538011695907 2.1 Availability of formsPayments and installments 9 2.2 Subjects required to file the return and subjects exempted 10 2.3 Special return filing cases (bankruptcy, discontinuation of business, non-resident subjects) 10 2.2 Subjekti, ki morajo predložiti napoved in subjekti, ki so oproščeni te obveznosti 2.3 Posebni primeri predložitve napovedi (stečaj, prenehanje dejavnosti, nerezidenti) 0.7639751552795031 It is pointed out that the amount of the credit paid must be indicated net of any penalties or interest paid as correction. Opozoriti je treba, da je potrebno znesek znova vplačanega dobropisa navesti v neto znesku brez kazni in obresti, ki so bile morebiti vplačane v smislu opominov. 1.2080536912751678 The adoption of separate accounting methods entails the completion on the part of agricultural business of two (or more) forms in order to clearly distinguish the accounting data relative to the activity subject to the special regime as per article 34 from data relative to the activity subject to the flat-rate deduction regime provided for by article 34-bis. Odločitev za ločeno knjigovodstvo zahteva, da kmetijska podjetja izpolnijo dva ali več obrazcev za ločeno poudarjanje računovodskih podatkov za dejavnost, ki spada v poseben režim v skladu s 34. členom od katerih podatki, ki zadevajo dejavnost, ki je podvržena pavšalnemu režimu, predvideva 34-bis. 1.0714285714285714 • those enrolled in the register of accounting auditors under Legislative Decree no. 88 of • računovodski revizorji v skladu z zakonodadajnim odlokom št. 88 z dne 21. januarja 0.9477351916376306 In the latter case the obligation to submit the specific VAT 74-bis form, as approved by the Provision of 16 January 2012, to the competent office of the Revenue Agency exclusively by electronic means and within four months of the appointment of the liquidator or trustee. Tudi v tem primeru ostaja v veljavi obveznost, da se pristojnemu uradu Agencije za prihodke izključno po elektronski poti v štirih mesecih od imenovanja stečajnega upravitelja ali likvidacijskega upravitelja predloži poseben obrazec IVA 74-bis, odobren z odločbo z dne 16. januarja 2012. 1.1139240506329113 LINE VA14 must be completed by taxpayers who starting from the tax period following the one to which this declaration refers intend to make use of the specific regime governed by article 27, paragraphs 1 and 2, of Decree Law no. 98 of 6 July 2011, the procedure for the implementation of which has been established by the provision of 22 December 2011. Vrstico VA14 morajo izpolniti zavezanci, ki bodo od davčnega obdobja naprej po obdobju, na katerega se nanaša ta napoved, izkoristili posebno ureditev, kot je navedeno v 1. in 2. odstavku, 27. člena zakonskega odloka št. 98 z dne 6. julija 2011, katere način izvedbe je bil določen z odločbo z dne 22. decembra 2011. 1.0952380952380953 Line VL34 indicate the amount of the tax credit used by particular categories of taxpayers for the deduction of output VAT (VL32) when the annual return is made. V vrstico VL34 se navede znesek davčnih terjatev, ki jih uporabljajo posebne kategorije zavezancev z odbitkom DDV v breme (VL32) ob letni napovedi. 0.8205128205128205 The declaring taxpayer must use: Zavezanec prijavitelj mora uporabljati: 1.0508474576271187 Line VY6, which is reserved for controlling bodies and companies who have opted for the tax consolidation as per article 117 and subsequent articles of TUIR (Income Tax Consolidate Act). Vrstica VY6 je namenjena ustanovam in kontrolnim družbam, ki so izbrale davčno konsolidacijo, ki jo predvideva 117. člen in naslednji členi enotnega besedila o dohodnini (TUIR). 0.9783393501805054 Saving management companies, pursuant to art. 8 of Decree Law no. 351 of 25 September 2001, converted into Law no. 410 of 23 November 2001, must calculate and pay the taxes concerning their activity separately from the taxes due for each real estate fund managed by them. Hranilne družbe v skladu z 8. členom zakonskega odloka št. 351 z dne 25. septembra 2001 spremenjenega v zakon št. 410 z dne 23. novembra 2001 morajo določiti in plačati davek za svojo dejavnost ločeno od davka, ki se plača za vsak nepremičninski sklad, ki ga družbe ustanovijo. 1.1291793313069909 In this section, indicate: - line VS20, field 1 contains the total refund requested for subjects in possession of the necessary legal requirements, and field 2 contains the number of such persons; - line VS21, field 1 must indicate the total number of subjects who have taken part in the group payment, including the controlling company; field 2 must indicate the number of subjects who have made use of special VAT concessions following exceptional events (see Appendix, "Person affected by exceptional events"); - in line VS22, field 1, the number of subjects who, having set off their own surplus in the group payment, are obliged to provide guarantees; field 2, the number of subjects exempt from providing guarantees as they are virtuous. V tem razdelku se navede: - v vrstico VS20, polje 1 skupni znesek, ki se zahteva za letno povračilo za subjekte, ki izpolnjujejo pogoje zakona in v polje 2 številko teh subjektov; - v vrstico VS21, polje 1 skupna številka subjektov, ki so sodelovali pri plačilu skupine, vključno s kontrolno, v polje 2 številko subjektov, ki so uživali posebne olajšave DDV po izrednih dogodkih (glej Dodatek "Subjekti, ki so jih prizadeli posebni dogodki"); - v vrstico VS22, polje 1, število subjektov, ki so kompenzirali svoj presežek terjatve pri izplačilu skupine, morajo predložiti garancije; polje 2, število subjektov oproščenih predložitve garancije, ker so vzorni. 1.0 In section 1, line VF20, the field reserved for indicating purchases registered during the year but for which VAT is payable during successive years as provided for by article 7 of Decree Law no. 185 of 2008, which was eliminated on 1 December 2012, has been removed. V oddelku 1, vrstica VF20, je bilo odpravljeno polje, namenjeno v letu zabeleženim nakupom, za katere pa je bilo plačilo davka odloženo na kasnejša leta, kot je določeno v 7. členu uredbe z zakonsko močjo št. 185 iz leta 2008, ki je bila ukinjena s 1. decembrom 2012. 1.1402877697841727 • fifty percent of the amount from line VE26 if in line VF30 box 7 has been crossed by agricultural businesses supplying services, primarily through the use of business equipment and resources normally employed in the agricultural activity, subject to the flat-rate deduction regime as provided for by article 34-bis. • petdeset odstotkov zneska v vrstici VE26, če so v vrstici VF30 označili kvadratek 7 označila kmetijska podjetja, ki ponujajo storitve s pretežno uporabo orodij in storitev podjetja, ki se običajno uporabljajo v pavšalno obdavčeni kmetijski dejavnosti v skladu s 34-bis členom. 1.0897435897435896 To determine the overall amount of the asset transactions carried out during the tax year, reference may be made to the sum of the absolute values of lines VE38 and VE40. V zvezi z določanjem skupne vsote aktivnih posegov, izvedenih v teku davčnega obdobja, se lahko zavezanec nanaša na skupek vrednosti iz vrstic VE38 in VE40. 1.2188365650969528 In the lines regarding the set-off percentage applicable, the first column must include, both contributions to co-operatives or other subjects as referred to in the second paragraph, letter c), of article 34 (from section 1 of part VE) carried out with the application of the percentage of compensation, and transfers of agricultural produce carried out applying the VAT rate associated with each product (included in section 2 of part VE). V prvem stolpcu morajo biti vneseni v vrstice, ki zadevajo odstotek kompenzacije, tako vložki v zadrugah ali drugih subjektih v skladu z drugim odstavkom, črka c), 34. člena (razdelek 1 preglednice VE), ki se z uporabo odstotkov kompenzacije, ali cesije kmetijskih proizvodov izvajajo na podlagi davčne stopnje DDV za vsako sredstvo (razdelek 2 preglednice VE). 1.2054794520547945 This amount must be worked out from the certificate that the controlling body or company is required to issue at the end of the year, to every company in the group, and must correspond to that indicated by the same controlling company, for each company, in field 7 of part VS. For the amount of the credit surplus set off the guarantee as provided for by art. 6, paragraph 3, of the Ministerial Decree of 13 December 1979, must be supplied. Ta znesek se povzame iz potrdila, ki ga ustanova ali kontrolna družba mora izdati ob koncu leta vsaki družbi skupine in mora ustrezati tistemu, ki ga navede sama kontrolna družba za vsako družbo v polje 7 preglednice VS. Za kompenzirani znesek presežka terjatve mora biti dano jamstvo, ki ga predvideva 6. člen, 3. odst. ministrskega odloka z dne 13. decembra 1979. 1.0729613733905579 Controlling bodies or companies must include in their statement also the prospectus VAT 26 PR/2014 (parts VS-VV-VW-VY-VZ) for the indication of the data concerning VAT payment as a group pursuant to art. 73 and Ministerial Decree of 13 December 1979. Ustanova ali kontrolna družba morajo v svoji napovedi zajeti tudi obrazec DDV 26 PR/2014 (sestavljen iz preglednic VS-W-VW-VY-VZ) za podatke o plačilu DDV skupine v skladu s 73 členom in s ministrskega odloka z dne 13. decembra 1979. 1.228956228956229 Pursuant to art. 2, paragraph 8-bis of Presidential Decree no. 322 of 1998, the taxpayer may file a supplementary return by the deadline established for filing the return for the following tax period, to correct errors or omissions that have determined the indication of a greater tax burden or a lesser credit, by crossing the "Supplementary return in favour" box. št. 322 z 1998, lahko zavezanec predloži dopolnilno napoved v roku predvidenem za predložitev napovedi za naslednje davčno obdobje, da se popravijo napake ali opustutve, ki so določale navajanje večjega davčnega dolga ali manjšo terjatev tako, da se označi kvadratek "Dopolnilna napoved v korist". 1.1082474226804124 On the basis of the provisions contained in Presidential Decree no. 442 of 10 November 1997, the option must be communicated in the annual VAT return relative to the tax period in which the taxpayer made the option. Na podlagi določil navedenih v odloku predsednika republike št. 442 z dne 10. novembra 1997 mora biti opcija posredovana v letni napovedi DDV za davčno obdobje, kjer je zavezanec opravil izbiro. 1.4878048780487805 of 1997, within the limits imposed by applicable legislation. 241 v 1997, v zakonsko predvidenih mejah. 1.549618320610687 We wish to make it clear that with the aim of establishing the prevalence of the aforesaid transactions with respect to the overall amount of the transactions carried out, it is also necessary to include among the aforesaid transactions the exports and assimilated transactions in terms of articles 8, 8-bis and 9, as well as the transactions in terms of article 41 and article 58 of Decree Law No. 331/93. Podčrtujemo, da zato, da se preveri obstoj omenjenih posegov v primerjavi s skupno vsoto izvedenih posegov, je treba omenjenim posegom prišteti tudi izvoze in izenačene operacije, ki izhajajo iz 8., 8-bis in 9. člena ter posege, ki izhajajo iz 41 in 58. čl. Z.O. 1.0683229813664596 • one third of the amount from line VE26 if in line VF30 box 5 has been crossed, reserved for trade union associations operating in agriculture, in relation to the activity • tretji znesek v vrstici VE26, če je bil v vrstici VF30 označen kvadratek 5 namenjen sindikalnim in stanovskim združenjem, ki delujejo v kmetijstvu za dejavnost 1.168091168091168 In addition to this, in order to determine the right amount of the deduction due in relation to the aforesaid purchases, it is necessary to calculate the deductible tax relative to these purchases with reference to the deduction percentage applicable in the year in which the right to the deduction arose and the percentage determined in the return with reference to the moment in which the right is exercised. V namene določanja pravilne mere pripadajočega odbitka glede na predhodne nakupe je potrebno izračunati davek za te nakupe za katere se lahko izvede odbitek nanašajoč se na odstotek odbitka, ki se uporablja v letu, ko je nastala pravica do odbitka in tista, ki je bila določena v napovedi , ki se je nanašala na trenutek, ko so je ta pravica izvajala. 0.9629629629629629 All the parts must be filled in both forms, including section 2 in part VA and sections 2 and 3 in part VL. Parts VT and VX, on the other hand, must be completed on form no. 01 only. V obeh obrazcih se izpolnijo vse preglednice vključno z razdelkom 2 preglednice VA in razdelke 2 in 3 preglednice VL. Preglednice VT in VX morajo biti izpolnjene izključno v obrazcu št. 01. 0.9690402476780186 • fifty percent of the amount from line VE26 if in line VF30 box 4 has been crossed, reserved for agricultural businesses providing farm holidays in accordance with Law no. 96 of 20 February 2006, which use the special flat-rate system for calculating VAT payable provided for by article 5 of Law no. 413 of 1991. • petdeset odstotkov zneska v vrstici VE26, če je bil v vrstici VF30 označen kvadratek 4, namenjen kmetijskim podjetjem, ki opravljajo kmetijsko dejavnost v skladu z zakonom št. 96 z dne 20. februarja 2006, ki uporabljajo poseben sistem pavšalneda določanja dolgovanega DDV, ki ga predvideva 5. člen, zakona št. 413 z 1991. 1.1666666666666667 Indicate the amount of the annual deductible tax surplus as referred to in line VW39, to be apportioned among the following lines VY4, VY5 and VY6. Navedite višino letnega presežka odbitnega davka v skladu z vrstico VW39, ki se razdeli med nalsednje vrstice VY4, VY5 in VY6. 1.0727272727272728 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. Kvadratek o metodologiji se izpolni tako, da se navede šifra uporabljene metodologie za določanje akontacije: "1" historiat; "2" predvidevanje; "3" analiza - učinek. 1.3266331658291457 Line VW1 must include the sum of the amounts resulting from the corresponding lines VL1 of the returns of the controlling company and controlled companies, and in cases of transfer of control during the course of the year, this data may be obtained from line VK30. V vrstico VW1 se vnese vsota zneskov , ki izhajajo iz ustreznih vrstic VL1 napovedi kontrolne in kontrolirane družbe in v primeru cesije kontrole v teku leta se podatek lahko potegne iz vrstice VK30. 1.3100961538461537 For sales carried out according to article 38-quater, first paragraph, without the application of tax, to be included among the non-taxable operations referred to in line VE32, for which the invoice endorsed by the Customs Office at the exit point from European Union territory has not been returned to the transferor, by the end of the fourth month after the operation, the transferor will have to indicate the increase by the end of the following month, equal to the tax to be applied, in line VE25, so as to highlight the relative VAT output. Za cesije izvedene v skladu s 38-quater členom, prvi odstavek, brez uporabe davka, ki se zajame med neobdavčenimi posli v skladu z vrstico VE32, za katere ni bila cedentu vrnjena potrjena faktura s strani carinskega urada ob izhodu iz Skupnosti do četrtega meseca po izvedenem poslu, mora cedent do naslednjega meseca zabeležiti spremembo v plus, ki je enaka davku,, označenem v vrstici VE25, za označitev dolga DDV. 1.1316964285714286 The remaining portion of the considerations, being the difference between the total contained in line 4 and the amount shown in line 13, must be reflected in line VE32, in addition to the amounts of the other non-taxable transactions that may have been carried out; b) where there is a cost credit (i.e. if line 14 was completed), the total of the considerations shown in line 4 must be reflected in line VE32, in addition to the amounts of the other non-taxable transactions that may have been carried out. Preostali del plačil, ki je določen z razliko med celoto, ki izhaja iz vrstice 4 in zneskom iz vrstice 13 mora biti vnesen v vrstico VE32, kot dodatek zneskom drugih neobdavčenih morebiti izvedenih poslov; b) nel caso in cui risulti un credito di costo (ossia se è compilato il rigo 14), il totale dei corrispettivi di cui al rigo 4 va riportato al rigo VE32, in aggiunta agli importi delle altre operazioni non imponibili eventualmente effettuate. 1.352112676056338 Therefore the tax debit must be indicated in the periodic payment immediately subsequent to this Posledično se davčna obveznost vnese v takoj naslednje obdobno plačilo. 1.0655737704918034 Taxpayers concerned must indicate the corresponding code in the relevant box, taken from the "Table of exceptional events" (see Appendix under the entry "Persons affected by exceptional events"). Zainteresirani subjekti morajo v ustrezni kvadratek navesti številko povzeto iz "Tabela izrednih dogodkov" (glej Dodatek postavki "Subjekti, ki jih so jih prizadeli izredni dogodki"). 1.2647058823529411 If the bankruptcy proceedings have started during the year 2013 official receivers and courtappointed liquidators, shall file the VAT return concerning the entire tax year, inclusive of two forms: the first form concerns the transactions recorded in the part of the calendar year preceding the declaration of bankruptcy or forced administrative V primeru, da se je stečajni postopek začel v letu 2013 morajo stečajni in likvidacijski upravitelji predložiti letno napoved DDV za celo davčno leto in zajema dva obrazca: prvi, za posle registrirane v tistem delu koledarskega leta, pred napovedjo stečaja ali prisilne po 1.5853658536585367 • field 1, the VAT registration number of the controlling entity; • polje 1, identifikacijska številka DDV; 1.1498470948012232 NOTICE: the controlling company must provide the territorially competent collection agency both with the guarantees provided by the individual companies relative to their own credit surpluses set off and the guarantees provided by the controlling company relative to the group credit surplus set off, as provided for by article 6 of the Ministerial Decree of 13 December 1979. OPOZORILO: matično podjetje mora krajevno pristojni agenciji za pobiranje davkov izročiti tako jamstva posameznih podjetij v zvezi s svojimi poravnanimi presežki dobropisov, kakor tudi jamstva s strani matične družbe za kompenzirane presežke dobropisov skupine, v skladu s 6. členom ministrskega odloka z dne 13. decembra 1979. 1.241635687732342 This point regards, in particular, transfers of depreciable goods, internal transfers as referred to in art. 36, final paragraph, operations as referred to in article 2, third paragraph, letters a), b), d) and f), exempt operations as referred to in article 10, number 27 quinquies), as well as exempt operations as indicated in numbers from 1 to 9 of the aforementioned article 10, in the case that they are not part of the subject ordinary activity or are incidental to taxable operations, i.e. if the abovementioned operations are performed within the scope of occasional activities or of activities that are instrumental to the pursuit of the ends of the business. Gre predvsem za cesije sredstev, ki se amortizirajo, za interne prehode v skladu s 36. členom, zadnji odstavek, za posle v skladu z 2. členom, tretji odst., črka a), b), d) in f) oproščenih poslov v skladu z 10. členom, št. 27 quinquies), ter za oproščene posle, ki so navedeni pod št. od 1 do 9 omenjenega 10. člena, če oblikujejo predmet dejavnosti pasivnega subjekta ali pa so postranske obdavčenim poslom; torej ko se omenjene operacije izvajajo v okviru priložnostnih dejavnosti ali proizvodne dejavnosti za doseganje cilja podjetja. 1.5 Accordingly, what must be communicated in part VO is the option made in view of the legislative amendments that have intervened and not the revocation of the previous option already communicated. V preglednici VO se posreduje izbiro glede zakonskih sprememb, do katerih je prišlo in ne preklic predhodne že posredovane opcije. 1.1008403361344539 Art. 10, paragraph one, number 11 referred to above exempts the transfers of investment gold, even in the form of securities, for the financial operations provided for in letter c-quarter and c-quinquies, paragraph 1 of art. 67 of Presidential Decree no. 917 of 22 December 1986, if such operations are related to investment gold, as well as the mediation regarding the aforesaid transactions. Omenjeni 10. člen, prvi odstavek, št. 11 predvideva oprostitev davka za cesije naložbenega zlata, tudi v obliki vrednostnih papirjev za finančne posle, ki jih predvideva 67. člen, 1. odst., črke c-quater) in cquinquies) odloka predsednika republike št. 917 z dne 22. decembra 1986, če se nanašajo na naložbeno zlato ter za posredovanje pri omenjenih poslih. 1.2201492537313432 In this regard, the aggregate gross margin must be subdivided among the various rates on the basis of the percentage ratios between the partial considerations, relative to each rate, and the total of the considerations (in this regard cp. the examples contained in paragraph 4.3.2 of circular letter no. 177/E of 22 June 1995). V ta namen je potrebno opozoriti, da razdelitev skupne bruto marže med različne davčne stopnje se izvede na podlagi odnosa odstotka med delnimi plačili, za vsako davčno stopnjo in skupnih plačil (poenostavitve v okrožnici št. 177/E, odst. 4.3.2 z dne 22. junija 1995). 1.098901098901099 One is reminded that taxpayers who carry out several activities with separate accounting as provided for by art. 36, by law or by choice, may, during the last month of each quarter, set off the result of the monthly payments with that of the quarterly payment within the terms of the monthly payment. Zavezanci, ki opravljajo več dejavnosti in imajo ločena knjigovodstva v skladu s 36. členom, po zakonu ali po lastni izbiri, lahko na podlagi ujemanja zadnjega meseca zadnjega tromesečja kompenzirajo podatke mesečnega plačila s plačilom tromesečja v roku mesečnega plačila. 1.2767527675276753 In addition, companies that have participated in group VAT payments for the entire tax year as provided for by article 73 must indicate in field 1 refunds requested in previous years for which the competent Office has formally denied the right to the refund, authorising its use in accordance with Presidential Decree no. 443 of 10 November 1997. DDV za skupino, kot je določeno v 73. členu, za celotno davčno leto, navesti dobropis, za katerega je bilo zahtevano povračilo v preteklih letih in za katere je urad uradno zanikal pravico do nadomestila ter dovolil uporabo v skladu z OPR št. 443 z dne 10. novembra 1997. 0.9278688524590164 Thus, the "debts" fields must indicate exclusively the amounts paid using the ordinary tax codes for period VAT payments, while the "credits" fields must indicate the amounts recalculated as a result of payments made using the specific F24 form payments with identification elements. Zato je potrebno v "obveznih" poljih navesti izključno zneske, plačane z uporabo splošnih davčnih šifer, ki so predvidene za izvrševanje rednih plačil DDV, v poljih "dobropisi" pa se navedejo znova določeni zneski zaradi plačil, izvedenih z ustreznim obrazcem F24 za plačila z identifikacijskimi elementi. 1.1555555555555554 This option is binding until revoked and is subject to a minimum period of five years, starting from January 1 of the year in which the choice is exercised. Ta opcija je zavezujoča dokler ni preklicana in je zavezujoča vsaj pet let od prvega januarja tistega leta, ko je bila izbira izvedena. 0.9723618090452262 1 Victims of extortionate and usurious demands Taxpayers who carry on a business, trade, craft or other economic activity and who have refused extortion demands or who in any case in refusing to pay them have suffered damage to goods or property in Italy as a result of crimes committed, including those not involving criminal conspiracy, for the purpose of the pursuit of illegal gains. Osebe, ki opravljajo poslovno, trgovsko, obrtno ali kako drugo gospodarsko dejavnost, oziroma so svobodni umetniki ali samostojni strokovnjaki, in so zavrnili zahteve izsiljevalske narave, oziroma, ker niso na to pristali, so na ozemlju države utrpeli škodo na premičninah ali nepremičninah zaradi storjenih kaznivih dejanj, tudi izven obveze partnerstva, za namen doseganja neupravičenih dobičkov. 1.1938202247191012 Pursuant to the amendments provided for by art. 19-bis2 for amortizable assets and real estates purchased as a result of extraordinary operations or other substantial transformations, it is specified that these rectifications - relating to the single companies participating in the transformation for which the relevant forms have been filed - must be adjusted to the number of months (or quarters) to which each form refers. členom popravki, ki zadevajo sredstva, ki se amortizirajo in kupljene nepremičnine v izrednih poslih ali druga večja preoblikovanja je treba pojasniti, da taki popravki - za posamezne družbe udeležene pri preoblikovanju za katere so bili izpolnjeni ustrezni obrazci - morajo biti izenačeni na število mesecev (ali tromesečje) na kar se nanaša vsak obrazec. 1.1375 Lines from VF1 to VF12 indicate domestic and intra-community purchases, and imports subject to taxation, for which tax is due and for which the right to deduction has been exercised in 2013, to be entered next to the pre-printed tax rates or the percentage of compensation. V vrstice od VF1 do VF12 navedite nakupe v Skupnosti, obdavčene uvoze za katere se je izkazala zapadlost v plačilo je bila v letu 2013 izvajana pravica do odbitka, ki se vnese v skladu z davčno stopnjo ali odstotki predtiskane kompenzacije. 1.920863309352518 Lines VK22 and VK23 if the amount in line VK20 is greater than that in line VK21, the difference between VK20 and VK21 must be carried forward to line VK23; while if VK21 is greater than VK20, the difference between VK21 and VK20 must be carried forward to line VK22. Vrstici VK22 in VK23, če je znesek iz vrstice VK20 večji od zneska iz vrstice VK21, se razlika med VK20 in VK21 mora vnesti v vrstico VK23. 0.6779279279279279 Please note that for the rates of 7, 7.3, 7.5, 8.3, 8.8 and 12.3 the taxable amount must be determined by dividing the gross amount of the considerations recorded by 107, 107.3, 107.5, 108.3, 108.8 and 112.3 respectively and multiplying the quotient by 100 and rounding up or down to the nearest unit. 110, 121 in 122, glede na različne stopnje, in pomnoži količnik s 100, z zaokroževanjem rezultata navzgor anli navzdol na stotino evra (matematična metoda) Vedeti je treba, da davčne stopnje 7, 7,3, 7,5, 8,3, 8,8 in 12,3 za določanje davčne osnove morajo biti izvedene tako, da se deli bruto znesek registriranih plačil in sicer za 107, 107,3, 107,5, 108,3, 108,8 in 112,3 in tako, da se pomnoži kvocient za 100 z zgoraj navedeno zaokrožitvijo. 1.0861678004535147 The relative amount is the difference between the aggregate amount of the considerations contained in line 10 and the sum of the amounts in lines 12 and 13; - in line 15 (alternative to previous line 14), indicate the amount of the negative margin, which arises when the sum of the amounts shown in lines 12 and 13 is greater than the aggregate amount of the considerations in line 10; - in line 16 divide the gross margins indicated on line 14 on the basis of the rates applied. Znesek dobimo iz razlike med skupnim zneskom plačil v skladu z 10. vrstico in vsoto vseh zneskov vrstic 12 in 13; - v vrstico 15 (alternativna glede na predhodno vrstico 14) navedite znesek negativne marže, ki se določi v primeru, da je vsota zneskov, ki izhaja iz vrstic 12 in 13 večja od skupnega zneska plačil v skladu z 10. vrstico; - v vrstico 16 razdelite skupno bruto maržo navedeno v vrstici 14 na podlagi uporabljenih davčnih osnov. 1.3583061889250814 Cases which fall under such a requirement include, for example, the company nominated tax representative by a non-resident subject, as provided for by article 17, third paragraph, the company that indicates appointment code 9 as beneficiary company (of a division company) or of an incorporating company (of an incorporated company), the company that presents the return as contractual representative of the taxpayer. V te primere spadajo imenovana družba davčna predstavnica subjekta nerezidenta v skladu s 17. členom, drugi odstavek, družba,ki navede številko funkcije 9 kot družba koristnica (odcepljene družbe) ali družbe pripojiteljice (pripojene družbe), družba, ki predloži napoved kot pogajalska zastopnica zavezanca. 1.0889679715302492 The refund is due for the total amount corresponding to the (theoretical) VAT relative to the non-taxable transactions carried out during 2013 or even in earlier years, if no refund has previously been claimed or, if it was set off in the F24 form but included as a deduction when making the annual return. Povračilo se uveljavi za vsoto, ki odgovarja (teoretskemu) znesku DDV za ne obdavčljive operacije, izvedene v letu 2013 oziroma tudi pred tem letom, če zavezanec še ni vročil prošnje za povračilo ali je bil znesek kompenziran v obrazcu F24 in izpisan v povračilo med letno prijavo. 1.2941176470588236 INSTRUCTIONS FOR THE COMPLETION OF THE FORMS NAVODILA ZA IZPOLNJEVANJE OBRAZCEV 1.2634730538922156 Such operations must also be indicated, in correspondence with the rate applied, in lines from VE1 to VE9 and lines from VE20 to VE23, for the sole purpose of the calculation of tax payable for the current year. Ti posli se navedejo tudi glede na uporabljeno davčno stopnjo v vrstice od VE1 do VE9 in v vrstice od VE20 do VE23 v namene določanja neplačanega davka v tekočem letu. 1.39 In fields 1 and 2 indicate, respectively, the taxable amount and tax applicable to these operations, which are already included in part VE. V polja 1 in 2 navedite davčno osnovo in davek za predhodne posle, ki so že zajeti v preglednico VE. 0.9322916666666666 The sum of tax credits thus used must be included in line VL28, field 1, taking care to specify in field 2 the part relating to credits received from savings management companies. Znesek omenjenih tako uporabljenih terjatev mora biti zajet v vrstici VL28, polje 1, s tem, da se poskrbi, da se v polje 2 vnese tisti del, ki zadeva prejete terjatve od družbe za upravljanje. 1.138655462184874 Completion of part VX by controlling and controlled companies (article 73) Companies participating in group VAT payments must complete exclusively line VX1 or line VX2 in order to indicate the debit or the credit transferred to the group when the adjustment was effected. Izpolnjevanje razpredelnice VX s strani matičnih in hčerinskih družb (73. člen) Družbe, ki sodelujejo pri izplačilu DDV za skupino, izpolnijo samo vrstico VX1 ali VX2 ter navedejo dolg ali dobropis, prenesen na skupino v okviru izravnave. 1.0970149253731343 Line VL37 indicate the part of the input VAT, emerging from the current return, transferred as provided for by article 8 of Decree Law 351 of 2001. V vrstico VL37 se navede del terjatve ddv, ki izhaja iz te napovedi odstopljeno v skladu z 8. členom zakonskega odloka št. 351 z 2001. 0.7160493827160493 Subjects required to file the return and subjects exempted Subjekti, ki morajo predložiti napoved in subjekti, ki so oproščeni te obveznosti 1.3115942028985508 In cases where the return of the invoice happens after 31.12.2013, the same negative variation is to be indicated in the corresponding line of the tax return form for the year 2014. V primerih, ko pride do zamenjave fakture po 31.12.2013 se ista sprememba v minus navede v ustrezno vrstico obrazca napovedi za leto 2014. 1.1521739130434783 exclusively exempt operations with option art. 36-bis izključno neobdavčeni posli z opcijo , 36-bis. 1.1324324324324324 In case of delay in filing or failure to file the return, in accordance with article 7-bis, Legislative Decree no. 241 of 09 July 1997, a sanction from 516 Euro to 5,164 Euro will be charged to the intermediary, who may make use of the voluntary correction process as provided for by article 13 of Legislative Decree no. 472 of 1997, according to the procedures recently clarified by Circular 52/E of 27 September 2007. V primeru, da pride do zamude ali do opustitve posredovanja je za posrednike predvidena denarna kazen v višini od 516 do 5.164 eur v skladu s 7. členom zakonodadajnega odloka št. 241 z dne 9. julija 1997 in glede slednje je omogočen popravek napake v skladu s 13. členom zakonodadajnega odloka št. 472 z 1997 na način pojasnjen z okrožnico 52/E z dne 27. septembra 2007. 1.348936170212766 In the case of substitution in the management of a fund from one savings management company to another taking place during the tax year, the form relating to the fund for the aforementioned year must be completed by the savings management company which has taken over management of the fund as part of its own return. Če bi se v teku davčnega leta izkazala zamenjava pri upravljanju sklada s strani družbe za upravljanje s prihranki, mora obrazec, ki zadeva sklad za omenjeno leto izpolniti družba za upravljanje, ki je vstopila v okviru svoje napovedi. 1.2727272727272727 It is pointed out that box 1 and box 2 are alternatives. Kvadratka 1 in 2 sta med seboj alternativna. 1.2192513368983957 For the specific methods of calculation for the purpose of periodic VAT payments and regarding the completion of part VH in such cases, please see the entry in the Appendix "Taxpayers whose bookkeeping is done by third parties". Za posebne načine izračuna v namene obdobnega plačila ddv in za izpolnjevanje preglednice VH v tem primerih glej postavko Dodatek: "Zavezanci, ki so knjigovodstvo zaupali tretjim osebam". 1.3269230769230769 As specified with Circular Letter no. 113/E of 31 May 2000, the VAT return shall be included in the form UNICO 2014 (Personal Income Tax Return) if the deceased taxpayers was required to file unified return. Okrožnica št. 113/E z dne 31. maja 2000, napoved DDV mora biti zajeta v obrazcu UNICO 2014, če je pokojni zavezanec bil dolžan predložiti poenoteno napoved. 1.0396825396825398 The option, which is binding for at least one calendar year, remains valid until waived, on condition that said premises hold true. Opcija, ki je zavezujoča za vsaj eno koledarsko leto, je veljavna dokler ni preklicana, če ostanejo veljavne navedene domneve. 1.158273381294964 Line VF36 persons operating in the gold market, as distinguished from producers of investment gold and those who transform gold into investment gold, must indicate the total amount of deductible VAT as provided for by art. 19, paragraph 5-bis in the current line (see Appendix, "Transactions relative to gold and silver"). V vrstico VF36 subjekti, ki delujejo na trgu zlata in niso proizvajalci investicijskega zlata ali predelovalci zlata v investicijsko zlato morajo v to vrstico navesti višino odbitnega DDV v skladu z 19. členom, 5-bis odstavek (glej Dodatek "Posli povezani z zlatom in srebrom"). 1.1239669421487604 As a result of the simplification of the accounting obligations set out above, persons who took advantage of the tax regimes provided for by article 13 of Law no. 388 of 2000 referred to above are not required to complete part VH, section 1, relating to periodic payments. Posledično zgoraj navedene računovodske poenostavitve, subjektom, ki so uveljavljali ugodne davčne režime, ki jih predvidevajo 13. členi navedenega zakona št. 388 v 2000, ne bo treba izpolniti preglednico VH, razdelek 1, za obdobna izplačila. 1.202020202020202 • field 10, the amount of the share of the refund, to be indicated in line VY4, allocated to each company of the group. • polje 10, znesek deleža povračila, ki se zajame v vrstico VY4 in se pripiše vsaki družbi skupine. 1.2972972972972974 This amount must be included in line VY1 if it is greater than 10.33 Euro (10.00 Euro by virtue of rounding offs carried out during the return). Ta znesek se vnese v vrstico VY1, če je večje od 10,33 eur (10,00 eur za zaokrožitev, ki se izvede v napovedi). 1.4538461538461538 Line VF51 indicate the deductible amount (i.e. theoretical VAT) in accordance with art. 34, paragraph 9, on the part of agricultural producers who have carried out non-taxable transfers of agricultural produce included in Table A - first part - in accordance with art. 8, first paragraph, art. 38-quater and art. 72, as well as intra-community transfers of agricultural produce. V vrstico VF51 se navede odbitni znesek (teoretični DDV) v skladu s 34. členom, 9. odst., s strani kmetijskih proizvajalcev, ki so izvedli neobdavčene cesije kmetijskih proizvodov, zajetih v Tabela A - prvi del - v skladu z 8. členom, prvi odstavek, 38-quater. 1.0618556701030928 Line VF13 domestic purchases, intra-community purchases, and imports carried out without the payment of tax, with the use of the ceiling as referred to in art. 2, paragraph 2, of Law 28 of 18 February 1997. Vrstica VF13 nakupi znotraj države, nakupi med državami Skupnosti in uvozi, ki se izvajajo brez plačila davka z uporabo plafona v skladu s 2. členom, 2. odst., zakona št. 28 z 18.februarja 1997. 1.3371104815864023 - in line 10 indicate the considerations, relating to the taxable transactions, inclusive of the tax, subdivided among the various tax rates applied; - in line 11 indicate the considerations relating to all the non-taxable transactions carried out, which do or do not contribute to the formation of the ceiling; - in line 12 indicate the total of the purchases made and repair and ancillary expenses incurred in relation to the taxable transactions referred to in line 10. - v vrstico 10 se navede plačila za obdavčene posle, ki vsebujejo davek in so razdeljeni v različne uporabljene davčne stopnje; - v vrstico 11 navedite plačila za vse neobdavčene izvedene posle, ki prispevajo ali ne k nastanku plafona; - v vrstico 12 navedite višino nakupov in stroškov za popravilo in dodatkov za obdavčene posle v skladu z 10 vrstico. 1.3344262295081968 Note that, for the purposes of indicating the data as to payments, the criteria illustrated above, must also be applied in other circumstances where, as a result of special provisions, the taxpayer carries out different periodic payments depending on the activities carried out (for example, filling station, road haulage contractors and other categories of taxpayers referred to in paragraph 4 of art. 74). Zgoraj prikazani kriteriji za namenje navajanja podatkov izplačil se uporablja tudi v drugih primerih, ko zaradi posebnih določil zavezanec izvede obdobna izplačila ločeno glede na izvajane dejavnosti (npr. bencinske postaje, avtoprevozniki in druge kategorije zavezancev v skladu s 74. členom, 4. odst.). 1.2430278884462151 If the extraordinary operation or the substantial subject transformation has not caused the extinction of the assignor (partial division, conferment, transfer, or donation of a branch of the company) the VAT return shall be filed: - by the assignee, if the operation involved the transfer of output or input VAT. Če izredni posel ali preoblikovanje ne pomenita izbris subjekta prosilca (delna odcepitev, vložek, cesija ali donacija dela podjetja) mora biti predložena napoved DDV: - s strani subjekta upravičenca, če je posel pomenil odstop dolga ali terjatve DDV. 1.024390243902439 This amount must be included in line VE30. Ta znesek mora biti zajet v vrstici VE30. 0.9682539682539683 Line VL24 indicate the amount of payments made in 2013 using the F24 form payments with identification details but relating to registrations of motor vehicles intended to be sold in subsequent years (for example vehicle registrations for the attainment of company objectives, see circular no. 52 of 2008). V vrstici VL24 navedite znesek plačil, izvršenih v letu 2013 s pomočjo obrazca F24 za plačila z identifikacijskimi elementi, ki pa se nanašajo na registracijo osebnih vozil, namenjenih za prodajo oziroma odstop v naslednjih letih (primer registracija za doseganje podjetniških ciljev, glej okrožnico št. 52 v 2008). 1.1275167785234899 The box must be completed specifying the tax code of the individual who signs the return, the corresponding appointment code, as well as the personal details requested. Kvadratek mora biti izpolnjen z navedbo davčne številke fizične osebe, ki podpiše napoved, v številko ustrezne funkcije ter zahtevani osebni podatki. 1.26875 For the purposes of claiming the refund of the deductible excess, in whole or in part, taxpayers legally entitled to do so must include in the computation referred to in art. 30, third paragraph letter a), the transactions relative to transfers of investment gold, which are taxable by choice, as well as those relative to industrial gold and pure silver, carried out in terms of paragraph five of art. 17. Zahtevek za celotno ali delno povračilo odbitnega presežka morajo zavezanci vključiti v obračun v skladu s 30. členom, tretji odstavek, črka a) posle cesije investicijskega zlata, ki so opcijsko obdavčeni ter posle povezane z industrijskim zlatom in čistim srebrom, ki se opravljajo v skladu s 17. členom, peti odstavek. 0.7844311377245509 Determinations of the EU and outside EU portions of the considerations Percentage obtained from mixed costs (line 5 : line 3) x 100 Določanje plačil za del EU in za del zunaj EU Odstotek dosežen iz mešanih stroškov (vrstica 5 : vrstica 3) x 100 Mešana plačila za del EU (vrstica 3 x vrstica 7) : 100 0.9727626459143969 This portion, added to the amounts that have been or that will be set off during 2014 in the F24 form, cannot exceed the limit provided for by the regulations in force, amounting to 700.000 euro (article 9, paragraph 2, of Decree Law no. 35 of 2013). Ta delež, ki se kumulira z zneski, ki so bili ali bodo kompenzirani v teku leta 2014 v obrazcu F24 ne more presegati mejo, ki jo predvidevajo veljavni zakonski predpisi v višini 700.000 eur (2. odstavek 9. člena uredbe z zakonsko močjo št. 35 iz leta 2013). 0.9052631578947369 office of the Revenue Agency which granted the authorisation if the user is already au za Prihodke, ki je izdala habilitacijo, če je uporabnik že habilitiran, ali preko katerega koli 1.0 Line VF22, column 1, is for indicating the total taxable amounts calculated by adding the amounts shown in lines VF1 to VF20, column 1, reduced by the amount in line VF21. Vrstica VF22, stolpec 1 se navede skupno davčno osnovo, ki se določi tako, da se seštejejo zneski v vrsticah od VF1 do VF20, stolpec 1, zmanjšane za znesek v vrstici VF21. 1.4860335195530727 As provided for in circular letter 328/E of 24 December 1997 (paragraph 6.7.2), for those who, at the end of the calendar year, discover that they have exceeded, by a third, the limit laid down for operations different from transfers of agricultural and ichthyic products, the application of tax rates that correspond to set-off percentages related to the assignments of agricultural products, and of the rates related to different operations (the latter to be indicated in section 2), remains the same for the entire calendar year. Kot je navedeno v okrožnici št. 328/E z dne 24. decembra 1997 (odst. 6.7.2) za te subjekte, ki ob koncu koledarskega leta ugotovijo, da so presegli mejo za tretjino, predvideno za posle, pri katerih ne gre za cesije kmetijskih in ribiških proizvodov velja uporaba davčne stopnje v celem letu, ki so lastne različnim poslom (slednje se navedeno v razdelek 2). 1.50625 As a general rule, the subjects obliged to file their annual VAT return are all the taxpayers practising business activities as well as artistic and professional activities under articles 4 and 5 and the holders of a VAT registration number. Na splošno so zavezani predložitvi letni napovedi DDV vsi zavezanci, ki opravljajo podjetniško, umetniško ali profesionalno dejavnost v skladu s 4. in 5.členom. 1.0892857142857142 Art. 74, paragraphs 7 and 8, for the transfer of scrap and recycled material states that tax is due from the selling party who is passively subject to tax according to the particular accounting inversion mechanism, the so-called reverse-charge. 74. člen, odstavki 7 in 8 za cesije razbitin in drugega odpadnega materiala predvideva, da mora davek plačati cesionar pasivni davčni subjekt na podlagi posebnega mehanizma računovodske inverzije, obreatnega odbitnega davka. 1.1707818930041152 Specifically, requests for refunds may be presented by taxpayers who opted for group VAT payment in 2012 and who were not able to transfer the credit emerging from the VAT return form for 2011 to the group, and taxpayers who in 2011 were taking part in a group VAT payment procedure as controlling companies and who in 2012, having opted for a group VAT payment procedure as subsidiary companies, were not able to transfer the credit emerging from the summary prospectus VAT 26PR for 2011 to the group (see resolution no. 4/DPF of 2008 and resolution no. 56/E of 2011). Predvsem lahko predložijo zahtevek za povračilo tisti subjekti, ki so pristopili k postopku izplačila Ddv skupine v letu 2012 in niso mogli prenesti na skupino terjatev, ki izhaja iz napovedi DDV za leto 2011 ter subjekti , ki so v letu 2011 sodelovali v postopku izplačila Ddv skupine kot matične družbe in so v letu 2012 pristopili k postopku izplačila Ddv skupine kot hčerinske družbe niso mogle prenesti na skupino terjatev, ki izhaja iz povzetne tabele DDV 26PR za leto 2011 (prim. 1.05 D) Reference turnover for the application of VAT in the year following the extraordi D) Referenčni poslovni promet za DDV v letu po izrednem poslu ali večjem preobli 1.2702702702702702 In addition, in the box regarding the undertaking to submit the return electronically, code 1 must be indicated if the return has been prepared by the taxpayer or code 2 if the return has been prepared by the person sending the return. V kvadratek za obveznost elektronske predložitve napovedi je potrebno navesti številko 1, če je napoved izdelal zavezanec ali številko 2, če je napoved pripravil tisti, ki jo je poslal. 1.0451127819548873 Calculation of income in the ordinary manner for connected agricultural activitiesArticle 1, paragraph 423, Law no. 266 of 23 December 2005 Določanje prihodkov na navadne načine za povezane kmetijske dejavnostii - 1. člen, 423. odst., zakon št. 266 z dne 23. decembra 2005. 1.6333333333333333 In particular, the following should be indicated: Predvsem morajo biti navedeni: 0.95 To facilitate the completion of the return by these taxpayers, Prospectus A is provided in the Appendix (see under "Travel Agencies") Za lažje izpolnjevanje napovedi s strani omenjenih subjektov je v dodatku predvidena preglednica A; (glej pri postavki "Potovalna agencija") 1.328 Line VV13 indicate the amount of the advance payment owed, calculated for the whole group of the controlling company (cp. circular letter no. 52 of 03 December 1991). V vrstico VV13 se navede znesek akontacije, ki jo določi celotna kontrolna družba (okrožnica št. 52 z dne 03. decembra 1991). 1.3513513513513513 Article 19-bis2 establishes that the deduction of tax relating to purchase of goods and services must be adjusted subsequently to that initially adopted in the case in which the right to deduction changed at the time of use of the goods and services. člen predvideva, da se odbitek davka za nakupe sredstev in storitev popravi po tistem, ki se je začel, če je pravica do odbitka bila spremenjena v trenutku uporabe sredstev in storitev. 1.2429906542056075 This option, if applied for the entire newspaper or publication, has effect until revoked and in any case is binding for three years. Ta opcija, če se izvaja za celo poglavje, učinkuje dokler ni preklicana in je torej zavezujoča za tri leta. 0.9652509652509652 c-quinquies "the capital gains and other sources of income, other than those mentioned previously, which are realized by means of transfers for a money consideration or by finalizing relationships that produce unearned income and by means of transfers for a money consideration or by refund of pecuniary credits or financial instruments, as well as those realized by means of relationships through which positive or negative differences can be obtained and which are dependent on an uncertain event." Pri uporabi te črke se pri finančnih instrumentih upoštevajo tudi omenjena razmerja"; - črka c-quinquies "presežki in drugi prihodki, ki so drugačni od predhodno navedenih in so bili realizirani s cesijo vrednostnih papirjev ali zaključevanjem proizvodnih odnosov kapitalskih prihodkov in s cesijo vrednostnih papirjev ali izplačilo denarnih terjatev ali finančnih instrumentov ter tistih, ki so realizirani z razmerji preko katerih so lahko doseženi pozitivne in negativne razlike v odvisnosti od negotovega dogodka". 1.1287128712871286 The tax should be calculated by multiplying each taxable amount by the corresponding flat-rate set-off percentage. Davek se obračuna tako, da se pomnoži vsako davčno osnovo za ustrezen pavšalni odstotek kompenzacije. 1.391304347826087 graph 1, of Law no. 724 of 1994. zakona št. 724 z 1994). 1.1856677524429968 Line VO23, box 1 must be crossed by partnerships, by limited-liability companies and by cooperatives which qualify as agricultural enterprises as provided for by article 2 of Legislative Decree no. 99 of 29 March 2004 and which intend to communicate the revocation of the option to calculate income pursuant to article 32 of the TUIR (Consolidated Income Tax Act). V vrstici VO23 morajo kvadratek 1 označiti partnerstva, družbe z omejeno odgovornostjo in zadruge, ki so opredeljene kot kmetijska podjetja v skladu z 2. členom uredbe z zakonsko močjo št. 99 z dne 29. marca 2004 in nameravajo posredovati preklic odločitve za opredelitev dohodka v skladu z 32. členom TUIR. 1.469945355191257 3) Incorporation of the controlling company by a company participating in group payment Resolution no. 367/E of 22 November 2002 provides instructions about this case (so-called inverse merger) for the filing of the VAT return by the incorporated company ex controlled. Z resolucijo št. 367/E z dne 22. novembra 2002 so bila dana navodila glede tega primera (obratna spojitev) za predložitev napovedi DDV s strani pripojitvene bivše kontrolirane družbe. 1.035294117647059 exempt operations with option art. 36-bis and taxable operations with unified accounting oproščeni posli z opcijo , 36-bis člen in obdavčeni posli s poenotenim knjigovodstvom 1.1986301369863013 Line VO25, box 1 must be crossed by taxpayers who have made use of the entitlement to calculate income in the ordinary manner in relation to connected agricultural activities. Vrstico VO25, kvadratek 1 označijo zavezanci, ki so uveljavljali pravico do določanja prihodkov na navaden način za povezane kmetijske dejavnosti. 0.8804347826086957 It is pointed out that companies which have left the group because of cessation of control in the course of the year, in order to indicate any credit which has subsequently become refundable or deductible, must complete lines VX4, VX5 and VX6. Treba je opozoriti, da morajo družbe, ki so izstopile iz skupine zaradi prenosa nadzora med letom, za namen navedbe morebitnega dobropisa, ki je dospel kasneje in zanj želijo zahtevati poplačilo ali ga obračunati kot odbitek ali nadomestilo, izpolniti vrstice VX4, VX5 in VX6. 1.0740740740740742 The relative total is the difference between line 1 and the sum of lines 4 and 5 and must be in cluded in line VE32. Višina se doseže z razliko med vrstico 1 in naslednjimi vrsticami 4 in 5, morajo biti zajete v vrstico VE32. 1.0679012345679013 Instead, taxpayers performing both taxable and exempt activities with separate accounts shall include the form concerning the exempt activity performed in their return, too. Zavezanci, ki opravljajo tako obdavčene dejavnosti kot dejavnosti, ki so ločeno vodene, morajo v napoved vnesti tudi obrazec, ki zadeva dejavnost oproščeno davka. 1.2291666666666667 • field 2, the code corresponding to the following subjective conditions: "1" company that already as from 31 December 2012 was taking part in a group VAT payment procedure; "2" company that already as from 31 December 2012 was adhering to a group VAT payment procedure and which during 2013, as assignee, carried out extraordinary operations with subjects outside the group (for example incorporation by the controlled company of a company outside the VAT group); "3" company which as from 31 December 2012 was not participating in a group VAT payment procedure; "4" company which as from 31 December 2012 was not participating in a group VAT payment procedure and which during 2013, as assignee, carried out extraordinary operations with subjects outside the group; • polje 2, številka, ki ustreza naslednjim subjektivnim situacijam: "1" družba, ki je že 31. decembra 2012 sodelovala v postopku plačila DDV skupine; "2" družba, ki je že 31. decembra 2012 pristopila k plačilu DDV za skupino in je v teku leta 2013 kot upravičenec izvedla izredne posle s subjekti zunaj skupine (npr. pripojitev kontrolirane družbe družbe zunaj skupine DDV); "3" družba, ki je že 31. decembra 2012 sodelovala v postopku plačila DDV skupine; "4" družba, ki 31. decembra 2012 ni sodelovala v postopku plačila DDV skupine in ki je v teku leta 2013 izvedla kot upravičenec izredne posle s subjekti zunaj skupine; 1.0208333333333333 Box 2 must be crossed by taxpayers who since 2013 waived the renouncement of the exemption regime. Kvadratek 2 morajo izpolniti zavezanci, ki so od leta 2013 preklicali odpoved režima oprostitve. 1.1206896551724137 This regime, which is governed by article 34bis, states that tax owed is to be calculated by applying a percentage of flat-rate deduction of 50 percent to the tax relative to taxable operations carried out (cp. instructions for completing lines VF30 and VF57). Ta režim, katerega sistem vsebuje 34-bis člen predvideva, da se davek določi tako, da se uporablja odstotek pavšalnega odbitka v višini 50% davka za izvedene obdavčene posle (primerjaj navodila za izpolnjevanje vrstic VF30 in VF57). 0.6095617529880478 Presidential Decree no. 322 of 1998 does not establish a deadline for delivery of the return to the intermediaries, who must then send it electronically. Odlok predsednika republike št. 322 z 1998 ne predvideva roka za predložitev napovedi posrednikom, ki morajo potem poskrbeti za elektronski prenos, ampak se določi samo rok, do katerega morajo biti napovedi elektronsko predložene Agenciji za Prihodke. 1.3333333333333333 On the other hand, on the basis of access rights issued with suitable meters or computer-based ticket offices, these subjects may certify the considerations for entrance to or occupation of the venue and thus the considerations for participating in the entertainment and for the other activities subject to the tax on entertainment. Ti subjekti potrjujejo, preko naslova dostopanja , ki se emitirajo preko ustreznih merilcev ali avtomatskih prodajaln kart, plačilo za vstop ali zasedeno mesto, torej udeležba pri zabavi in plačilo drugih dejavnosti, ki so podvržene davku na zabavo. 1.2115384615384615 The relative amount must be taken from the register of considerations referred to in article 24, in which the gross margins distinguished per rate must be recorded at each periodic payment. Višina se povzame iz registra plačil v skladu s 24. členom, kjer morajo biti zabeležene ob vsakem obdobnem izplačilu bruto marže ločene po davčnih stopnjah. 0.9900990099009901 When the three-year period in the ordinary regime is completed they opt, starting from 2013, for the simplified accounting regime provided for by article 27, paragraph 3, of Decree Law no. 98 of 2011. Po zaključenem triletnem obdobju obveznega vztrajanja v običajnem režimu so od leta 2013 izbrali računovodski režim z olajšavami v skladu s 3. odstavkom, 27. člena zakonskega odloka št. 98 iz leta 2011. 0.8431372549019608 For victims of the aforementioned extortion demands, article 20, paragraph 2 of Law no. 44 of 23 February 1999 makes provision for a three-year extension of the expiry terms for fiscal obligations which fall within one year of the date of the relevant crime. Za žrtve tovrstnih izsiljevalskih zahtev 2. odstavek 20. člena zakona št. 44 z dne 23. februarja 1999 odreja triletno podaljšanje roka za plačilo davčnih obveznosti, ki spadajo v obdobje enega leta od datuma škodnega dogodka, kar ima posledice tudi za podaljšanje roka za predložitev letne davčne napovedi. 1.088235294117647 Limited liability companies (SRL) 37. Družbe z omejeno odgovornostjo 37. 1.3596059113300492 On the other hand, the VAT on general expenses (because such expenses are not related to the transactions falling within the special regime), according to the explanations contained in Circular letter no. 177/E of 22 June 1995, must be deducted according to the general rules. Glede na to, da se splošni stroški ne nanašajo na posle, ki spadajo v poseben režim,se po pojasnilih, ki jih vsebuje okrožnica št. 177/E z dne 22. junija 1995, zahteva odbitek davka po splošnih pravilih. 1.1193415637860082 For further clarifications and details concerning the provisions introduced by article 10 of Decree Law no. 78 of 2009, see the ordinance issued by the director of the Revenue Agency on 21 December 2009 and Circular no. 57 of 23 December 2009 and no. 1 of 15 January 2010. Za pojasnila in poglobitve glede določil, ki jih uvaja 10. člen zakonskega odloka št. 78 z 2009, glej odločbo direktorja Agencije za Prihodke z dne 21. decembra 2009 in okrožnice št. 57 z dne 23. decembra 2009 in št. 1 z dne 15. januarja 2010. 1.138801261829653 In this section, the so-called mixed agricultural businesses (article 34, paragraph 5) must also indicate the sales of goods that are different from those from the agricultural or ichthyic sectors referred to in Table A enclosed with Presidential Decree 633/72, as well as any services carried out, that fall outside the sphere of application of article 34-bis. V tem razdelku morajo biti prav tako navedena mešana kmetijska podjetja (34. člen, 5. odst.), cesije sredstev, ki niso kmetijska in ribiška v skladu s prvim delom Tabela A priložene odloku predsednika republike št. 633/72 ter morebitne storitve, ki so drugačne od tistih, ki spadajo v okvir uporabe v skladu s 34-bis. 1.322289156626506 Parts VT and VX must also be completed in order to summarize the data concerning the subjects participating in the operation; - in the form concerning the assignor all the parts concerning the activity performed must be completed by reporting the data concerning the operations performed by the same taxpayer until the last month or quarter ended before the date of the extraordinary operation or the substantial subjective transformation. Izpolnijo se tudi preglednice VT in VX za povzemanje podatkov o subjektih, ki so udeleženi v poslu; - v obrazcu subjekta prosilca se izpolnijo vse preglednice za dejavnost, ki jo le-ta izvaja s tem, da so zajeti podatki izvedenih poslov do zadnjega meseca ali tromesečja, ki se zaključi pred dnem izrednega posla ali preoblikovanja. 1.2289473684210526 In case of mergers, divisions, conferring of company or other extraordinary operations or substantial subjective transformations, the declarant (incorporating, beneficiary, conferring company etc.) must produce, in addition to one (or more) forms for the indication of his/her data, also one (or more) forms for the indication of the data concerning the other subjects participating in the transformation (see paragraph 3.3 "Taxpayers with extraordinary operations"). V primeru spojitve, odcepitve, vložka v podjetje ali v primeru drugih izrednih poslov ali večjega preoblikovanja prijavitelj (pripojena družba, družba koristnica, družba podeljevalka, itd.) mora poleg enega (ali več obrazcev) predložiti za navedbo lastnih podatkov, tudi en (ali več obrazcev) za navajanje podatkov o subjektih, ki so udeleženi v preoblikovanju (glej odstavek 3.3. 1.049079754601227 To calculate the total gross margin and to carry the data forward to part VE, refer to the instructions for completing Form B contained in the Appendix under "Used goods". Za izračun skupne bruto marže za vnos podatkov v preglednico VE glej navodila za izpolnjevanje preglednice B, ki jo vsebuje priloga k postavki "Rabljena sredstva". 1.257391304347826 It is also to be remembered that the concept of taxable operations that are different from the ones indicated in the first paragraph of article 34, include those operations that are carried out by the agricultural producer in the environment of his own agricultural business, but are of an accessorial nature compared to the core productive activity, for example, the sales of agricultural products included in the second part of Table A, the sale of agricultural products purchased from third parties at an equal or higher level to those coming from their own beds, woods or livestock, to improve the quality of the goods produced (for a correct definition of these different operations see "Agriculture" in the Appendix). Obdavčeni posli, ki niso navedeni v prvem odstavku 34. člena so posli, ki jih izvaja kmetijski proizvajalec v okviru istega kmetijskega podjetja, katerega lastnost je postranskost glede na proizvodno kmetijsko dejavnost kot tako, kot so npr. cesije kmetijskih proizvodov zajete v drugem delu tabela A, cesije kmetijskih proizvodov kupljenih pri tretjih osebah v enaki ali večji meri kot tisti, ki izhajajo iz lastnega sklada, gozda ali vzreje za količinsko izboljšanje sredstev lastne proizvodnje (za pravilno določanje različnih poslov, glej Dodatek, postavka "Kmetijstvo"). 1.1954022988505748 Supplementary tax payments made during 2013 must not be included, only those relating to previous years; Ne vnesejo se integrativna plačila davka izvedena v letu 2013, ampak za predhodna leta; 1.1758957654723128 Line VL10 must only be completed by taxpayers who during 2013 participated in a group VAT payment procedure and who under the provisions of the last paragraph of article 73 as amended by Law no. 244 of 2007 may not include in the VAT group the credit surplus deriving from the fiscal period preceding the year in which it joined the group VAT payment procedure. Vrstico VL10 izpolnijo samo subjekti, ki so v letu 2013 sodelovali v postopku izplačila DDV skupine in na podlagi zadnjega odstavka 73. člena, spremenjenega z zakonom št. 244 z 2007, ne morejo se stekati v skupino DDV presežek terjatve, ki izhaja iz predhodnega davčnega obdobja pristopa k postopku skupine. 1.1809744779582367 Accordingly, for taxpayers who must effect both monthly and quarterly payments, the amount paid in advance will firstly be deducted from the total tax due for the month of December; any surplus will then be deducted from the amount due for the last calendar quarter (paragraph 4, art. 74) and finally, in respect of any residual amount, from the total tax due in terms of the adjustment when the annual return is made by the subjects referred to in article 7 of Presidential Decree no. 542 of 14 October 1999. V primeru, da zavezanci, ki plačujejo mesečno ali trimesečno se plačana akontacija odbije od celotnega davka za mesec december; morebitni presežek se potem odbije od dolgovanega zneska za zadnje koledarsko tromesečje (74. člen, 4. odst.) in končno za morebitni preostali znesek od višine dolgovanega davka iz naslova poravnave pri letni napovedi subjektov v skladu s 7. členom odloka predsednika republike 14. oktober 1999, št. 542 1.2882352941176471 For the purposes of taking into account the provisions illustrated above when completing the return relative to the year in which the right to the deduction was exercised, it is above all necessary to include in VF, corresponding to the different applicable rates, the purchases in respect of which the tax became payable in previous years but which were recorded in terms of article 25 in the year to which the General VAT return refers. Za upoštevanje zgoraj prikazanih določil za izpolnjevanje napovedi za leto, ko se je izvajala pravica do odbitka, je potrebno predvsem ponovno povzeti v preglednici VF glede na davčne stopnje nakupe za katere je davek zapadel v plačilo v prejšnjih letih, ampak niso bili zabeleženi v skladu s 25. členom na katerega se nanaša letna napoved. 0.9261744966442953 To facilitate the completion of the return by these taxpayers, Prospectuses B and C are provided in the Appendix (see under "Used goods"); Za lažje izpolnjevanje izjave s strani omenjenih subjektov so bili v Dodatku vnesene ustrezne preglednice B in C (glej postavko "Rabljena sredstva"); 1.0507614213197969 Line VK36 if the controlled company left the group after making the payment on account, the part thereof which the controlling company has re-credited to the controlled company, must be set out in this line. Vrstica VK36 v primeru, da je kontrolirana družba izstopila iz skupine po plačilu akontacije se v vrstico navede del slednje, ki ga je kontrolna družba ponovno knjižila v dobro kontrolirani družbi. 1.0714285714285714 In the special case of a taxpayer discontinuing his or her business in the course of the year 2013 (with consequent closing of the VAT number) and resuming the same or another business in the course of the same year (opening a new VAT number), the taxpayer in question must file one single VAT return consisting of: - the front cover, which must report the VAT number of the last activity practiced in the V posebnem primeru, ko zavezanec v teku leta 2013 preneha z dejavnostjo (s posledičnim izbrisom identifikacijske številke DDV) in je v istem letu začel z enako ali drugo dejavnostjo (s tem da odpre nova identifikacijska številka) mora v namene DDV predložiti enotno napoved, ki sestoji iz: - naslovne strani na kateri mora biti navedena v matičnem delu identifikacijska številka 0.9393939393939394 Internal changeovers of goods related to retail activities under art. 24, par. 3 (activities for which VAT is paid according to the so-called rate breakdown method) to other activities are not subject to taxation and shall be reported in line VE38. Poudariti je potrebno, da interni prehodi sredstev na gospodarske dejavnosti na drobno v skladu s 24. členom, tretji odstavek (dejavnosti, ki plačujejo DDV s preverjanjem davčnih osnov) in od teh k drugim dejavnostim niso obdavčeni in niso navedeni v vrstici VE38. 1.1776315789473684 5 Gross margin relative to non-taxable transactions that make up the ceiling (VE30) 6 Difference between the considerations to be included in line VE32 [line1 - (line 4 + line 5)] 5 Bruto marže za neobdavčene posle, ki sestavljajo plafon (VE30) 6 Razlika v plačilih, ki se zajame v vrstico VE32 [vrstica 1 - (vrstica 4 + vrstica 5)] 1.364864864864865 Margins relative to non-taxable transactions, which make up the ceiling (to be included in line VE30) Marže za neobdavčene posle, ki sestavljajo plafond (zajeti v vrstico VE30) 0.975 line VF31, column 2, must be specified; ki je označen v vrstici VF31, stolpec 2; 0.96875 Indicate the excess amount paid in comparison with the amount to pay resulting from line VX1. Navedite preveč plačani znesek glede na znesek, ki ga je treba plačati in izhaja iz vrstice VX1. 1.1967213114754098 If the taxpayer on the other hand conducts several activities with separate accounts as provided for by article 36 or if during the fiscal year, mergers, divisions or other extraordinary operations, i.e. substantial transformations (inheritance, transfer of the business, etc.) have taken place, the same number of forms must be submitted and copies of section 1 completed as there are separate activities, i.e. companies participating in the merger, division, etc., while section 2 must be completed once only for each subject, indicating the summary of the details for each subject. Če pa zavezanec opravlja več dejavnosti z ločenim računovodstvom v skladu s 36. členom ali če je v davčnem letu prišlo do prevzemov, odcepitev ali drugih izrednih poslov ali večjih preoblikovanj subjektov (dedovanje, prenos podjetja, itd.) je treba predložiti toliko obrazcev in izpolniti toliko razdelkov 1 kolikor je ločenih dejavnosti ali subjektov, ki sodelujejo pri prevzemu, odcepitvi,itd., medtem ko se razdelek 2 izpolni samo enkrat za vsak subjekt in se navede povzetek podatkov. 1.09375 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 V skladu s 1. členom, odstavki od 53 do 57 zakona št. 244 z 2007 od leta 2008, sedavčne terjatve navedene v preglednici RU lahko 0.9726027397260274 Form filled in incorrectly according to the administrative regulations. Napoved ni bila izdelana v skladu z odobrenim obrazcem z upravno odločbo. 1.0251889168765742 The part is reserved for taxpayers who intend to use the annual tax credit to offset amounts of over 15,000 euros and who in accordance with the provision of article 10, paragraph 7 of Decree Law no. 78 of 01 July 2009, implemented with amendments by Law no. 102 of 03 August 2009, may have the return signed by the body appointed to carry out the accounting audit instead of affixing the stamp of approval. Preglednica je namenjena subjektom, ki nameravajo kompenzirati letno terjatev Ddv za zneske, ki presegajo 15.000 eur in ki na podlagi določil 10. člena, 7. odst. zakonskega odloka št. 78 z dne 01. julija 2009, spremenjenega s spremembami zakona št. 102 z dne 03. avgusta 2009 lahko kot alternativna možnost potrdila ustreznosti podpiše izjavo pooblaščeni organ za izvajanje računovodskega nadzora. 0.9 ded together, resulting from section 3 of part VL of each form. rani saldo, ki izhaja iz razdelka 3. v preglednici VL vsakega obrazca. 1.1454545454545455 As regards VAT application in the year following the extraordinary operation or substantial transformation, the total business turnover of the tax year in which the operations resulting from the various forms included in the return, must be considered. V namene DDV v letu po izrednem poslu ali večjem preoblikovanju je potrebno upoštevati skupni poslovni promet v davčnem letu v katerem je prišlo do posla, ki izhaja iz različnih modulov iz katerih je sestavljena napoved. 1.1853932584269662 As specified in circular letter no. 84 of 12 March 1998 owing to the particularity of the problems involved and the checks to be carried out, only the offices of the Revenue Agency can grant this type of refund. Kot določa okrožnica št. 84, z dne 12. marca 1998, za izplačilo tovrstnih povračil poskrbijo izključno uradi za prihodke zaradi posebnosti primera in zaradi potrebnih preveritev. 1.2473118279569892 In line VE32 in relation to the non-taxable transactions, which do not contribute to the formation of the ceiling detail of the following must be provided; - the transfers relating to goods in transit or deposited in places subject to customs control; - transfers to subjects domiciled or resident outside the European Community referred to in para V vrstico VE32 kar zadeva neobdavčene posle, ki ne prispevajo k oblikovanju plafona se navede predvsem: - cesije za sredstva v tranzitu ali deponirana na krajih, ki so pod carinskim nadzorom; - cesije subjektom z domicilom ali stalnim prebivališčem zunaj EU v skladu z 38-quater. 1.1640625 In cases of withdrawal of a controlled company from the group in the course of the year or in cases of control termination in the course of the year, part VH shall report both the debts and the credits transferred and the results of the periodical liquidations performed, including any payment on account to be indicated in line VH13 after these events; in part VK also section 3 must be filled in to report the data concerning the control period. V primeru izstopa iz skupine v teku leta kontrolirane družbe ali cesije kontrole v teku leta, morajo v preglednici VH biti navedeni tako dolgovi kot tudi prenesene terjatve, tako izvedena obdobna izplačila, vključno z morebitno akontacijo, ki se navede v vrstico VH13, po teh dogodkih v preglednici VK mora biti izpolnjen tudi razdelek 3, da se poudarijo podatki za kontrolno obdobje. 1.098639455782313 The taxpayer shall therefore verify proper compliance with the above mentioned obligations by the intermediary, reporting any non-fulfilment to the Revenue Agency Office and, if necessary, contact another intermediary for the electronic filing of the return to avoid the non fulfilment of the obligation to file the return. Zavezanec mora preveriti, ali je posrednik točno upošteval obveznosti pri izpolnjevanju in opozoriti Urad Agencije za Prihodke na morebitne pomanjkljivosti ter se morebiti obrniti na drugega posrednika za elektronsko posredovanje napovedi, da ne bi prišlo do kršenja ali opustitve pri napovedi. 1.2097902097902098 Box 4 must be crossed by taxpayers who, starting from 2013, waived the option for the application of tax in the ordinary manner (see Appendix under the entry "Agriculture"). Kvadratek 4 označijo zavezanci, ki so od leta 2013 preklicali opcijo za uporabo davka na navadne načine (glej Dodatek , postavka "Kmetijstvo"). 1.2916666666666667 This part must include the taxable amount and the tax relating to the abovementioned operations, taking the variations referred to in art. 26 into account. V preglednici morajo biti navedeni davčna osnova in davek za omenjene posle upoštevajoč spremembe v skladu s 26. členom. 1.1140939597315436 Furthermore, in this line, positive or negative variations in tax, recorded in the year 2013 and relative to operations recorded in previous years, must be indicated. V vrstici morajo biti navedene spremembe v povečanje in zmanjšanje samega davka, registriranega v letu 2013 in posli registrirani v predhodnih letih. 0.9945652173913043 Companies use the eServices exclusively through the appointed agents and/or operators appointed to act in their name and on their behalf according to the procedures illustrated above. Gospodarske družbe dostopajo do e-storitev vedno prek pooblaščenih zastopnikov in/ali pooblaščenih izvajalcev, ki opravljajo delo v imenu in za račun teh družb na zgoraj opisani način. 1.180722891566265 It is pointed out that the amounts indicated in the aforesaid lines must include payments made in relation to motor vehicles registered during 2013 but which were sold in subsequent years (for example vehicle registrations for the attainment of company objectives, see circular no. 52 of 2008). Zneski, navedeni v omenjenih vrsticah morajo zajemati izvedena vplačila v zvezi z registriranimi osebnimi vozili v letu 2013, ki je predmet odstopa v naslednjih letih (primer registriranje za doseganje ciljev podjetja, glej okrožnico št. 52 v 2008). 1.0849056603773586 Field 4 indicate the total amount of transfers of depreciable goods and of internal transfers both exempt from VAT. V polje 4 navedite vrednost cesije sredstev, ki se amortizirajo in interne prehode, ki so oproščeni davka. 1.124401913875598 If the taxpayer uses the aforementioned tax credits in set off using the F24 payment form, in part VH the results of periodic payments and the amount of the payment on account must be indicated without taking this set off into account. Če zavezanec uporablja omenjene davčne dobropise za kompenziranje s plačilnim obrazcem F24 se v preglednico VH navedejo podatki o obdobnem izplačilu in znesek akontacije brez upoštevanja izvedene kompenzacije. 1.221311475409836 If the taxpayer reverts to the ordinary regime, the line must be completed in the return applying to the year in which this occurred, indicating the adjustment of the deduction net of the part already used (if any) to reduce the payments still owed for the adjustment made upon adopting the regime. V primeru prehoda na navaden režim mora biti vrstica izpolnjena v napovedi za leto v katerem je prišlo do tega tako, da se navede popravek neto morebiti že uporabljenega dela olajšave z zmanjšanjem dolgovanih obrokov za popravek vstopa v režim. 1.1282051282051282 Simple, irregular and de facto companies 31. Enostavne družbe, nevpisane in dejanske 1.086734693877551 Line VW22 indicate the amount of deductible tax surpluses relating to the first three quarters of 2013, used in set off by the controlling company with form F24 up to the date of presentation of the annual return. V vrstico VW22 se navede znesek odbitnih presežkov za prve tri mesece v letu 2013, ki se uporabljajo za kompenziranje s strani kontrolne družbe z obrazcem F24 do datuma predložitve letne napovedi. 1.28125 Therefore, returns filed through a post office shall be considered compiled on a form that does not comply with the approved one and, consequently, a penalty ranging from 258 to 2,065 euros shall be applicable pursuant to art. 8, paragraph 1, of Legislative Decree no. 471 of 1997 (cp. Circular Letter no. 54/E of 19 June 2002). Napovedi, ki so predložene preko poštnega urada se šteje, da so izdelane na obrazcih, ki ne ustrezajo odobrenemu obrazcu in se zato kaznujejo z denarno kaznijo od 258 eur do 2.065 eur v skladu z 8. členom, 1. odstavek zakonodadajnega odloka št. 471 z 1997. 1.2604166666666667 Line VF38 must include the taxable amount and the tax regarding the transfers of products and services which are not agricultural (already included in section 2 of part VE), carried out by mixed agricultural businesses (art. 34, paragraph 5). V vrstico VF38 morajo biti vneseni obdavčeni znesek in davek cesij proizvodov in storitev, ki niso kmetijski (že zajeti v razdelek 2 preglednice VE), ki jih izvajajo mešana kmetijska podjetja. 1.0126050420168067 In the case of settlement of the use of the ceiling beyond the available limit by means of a request to raise the ceiling as provided for by article 26, for deduction purposes, the taxable amount and the tax resulting from the invoice issued by the supplier or service provider must be indicated in part VF in the line corresponding to the tax rate applied and, consequently, the amount of the invoice previously issued under a non-taxable regime must not be indicated in line VF13. V primeru ureditve ob uporabi okvirja, ki presega prostor, ki je na voljo, s pomočjo zahteve za spremembo s povečanjem, skladno s 26. členom, je treba za namene odbitka navesti obdavčljive osnove in davke, ki izhajajo iz računa, ki ga je izdal dobavitelj ali izvajalec, v preglednici VF v ustrezni vrstici za uporabljeno osnovo, zato posledično zneska predhodno izdanega računa, ki ga je izdal dobavitelj v okviru sistema davčne oprostitve, ni potrebno navesti v vrstici VF13. 1.4424778761061947 Such purchases must also be indicated next to the respective tax rates in lines from VF1 to VF12, for the sole purpose of the calculation of the deductible amount. Taki nakupi se navedejo tudi glede na davčne stopnje v vrsticah od VF1 do VF12 samo za določanje odbitnega davka. 1.1084745762711865 Pursuant to art. 35, paragraph 6-ter of Decree Law no. 223 of 04 July 2006, converted by Law no. 248 of 04 August 2006, the aforesaid annual limit is raised to one million Euro with regard to subcontractors at least 80% of whose turnover was accounted for by services provided to fulfil subcontracting agreements (see field 5). zakonskega odloka št. 223, z dne 4. julija 2006, ki je bil spremenjen z zakonom št. 248, z dne 4. avgusta 2006, se omenjena letna meja poviša na milijon evrov za podzakupnike, ki so v prejšnjem letu registrirali poslovni promet, sestavljen vsaj za 80% na podlagi pogodb podzakupa (glej polje 5). 1.7567567567567568 ADJUSTMENTS TO DEDUCTIONS (ARTICLE 19-BIS2) (Part VF - Line VF56) ČLEN) (Preglednica VF - Vrstica VF56) 1.505050505050505 The relative amount is the difference between the aggregate amount of the considerations (the sum of lines 10 and 11) and the sum of lines 14 and 17. Znesek, dosežen iz razlike med skupnim zneskom plačil (vsota vrstic 10 in 11) in vsoto vrstic 14 in 1.0362473347547974 • fifty percent of the amount from line VE26 if in line VF30 box 6 has been crossed, reserved for taxpayers who perform travelling shows as well as other performers of entertainment activities indicated in table C annexed to Presidential Decree no. 633 of 1972 whose volume of business during the previous year did not exceed 25,822.84 euros, benefiting from the special regime governed by article 74-quater, firth paragraph (see Appendix under "Activities in the entertainment field"); • petdeset odstotkov zneska, v vrstici VE26, če so v vrstici VF30 označili kvadratek 6 subjekti, ki izvajajo potujoče predstave ter tisti, ki izvajajo druge dejavnosti predstav, naveden v tabeli C priložene odloku predsednika republike št. 633 z 1972, ki so v predhodnem letu imeli poslovni promet, ki ne presega 25.822,84 eur, katerim je namenjen poseben režim, ki ga ureja 74-quater člen, peti odstavek (glej dodatek k postavki "Dejavnost zabavništva in prireditev"); 0.9644970414201184 This communication can be found in the "Receipts" section of the site http:/ /telematici.agenziaentrate.gov.it, where receipts are available for all returns filed. Tovrstno obvestilo je na ogled v Razdelku "Potrdila" na spletni strani http://telematici.agenziaentrate.gov.it v katerem je za vsako pošiljko na voljo ustrezno potrdilo. 1.1637426900584795 The difference resulting from the comparison between the two measures of deduction, as calculated above, must be included as an increase or decrease in the final amount specified in the current line. Razlika, ki nastane iz primerjave med obema višinama odbitka kot sta bili zgoraj izračunani mora biti zajeta v plus ali minus morebitnega zneska, navedenega v tej vrstici. 1.1571428571428573 Part 3 - The flat-rate method of determining the margin (paragraph 5 of article 36 of Decree Law no. 41/1995) The following information must be provided: - in line 20 indicate the considerations, relating to the taxable transactions, gross of VAT, subdivided among the various rates applied; - in line 21 indicate the considerations relating to all the non-taxable transactions carried out, which do or do not contribute to the formation of the ceiling; - in line 22 indicate the gross margins, relating to the taxable transactions, on the basis of the rates applied. 3 Del. - Pavšalna metoda marže (36. člen, 5. odst. zakonskega odloka št. 41/1995) Podatki, ki jih je treba navesti, so naslednji : - v vrstico 20 se navedejo plačila za obdavčene posle, ki vsebujejo DDV in so razdeljeni v različne uporabljene davčne stopnje; - v vrstico 21 navedite plačila za vse neobdavčene izvedene posle, ne glede na to, ali prispevajo ali ne k nastanku plafona; - v vrstico 22 navedite bruto marže za obdavčene posle, razdelene na podlagi uporabljenih davčnih stopenj. 1.3214285714285714 Other associations and institutes 40. Druge ustanove in zavodi 40. 1.3176470588235294 The section is included in order to calculate admissible deductible VAT. Taxpayers that have implemented specific types of operations or that operate in specific fields of activity must indicate the method used to calculate the tax by crossing the box provided in line VF30, even in the absence of data to enter in the relevant section. Subjekti, ki so izvajali posebne vrste poslov ali ki delujejo na posebnih sektorjih dejavnosti morajo navesti uporabljeno metodo za določanje davka tako, da označijo ustrezni kvadratek v vrstico VF30 tudi če ni podatkov, ki se vnesejo v ustrezni razdelek. 1.554054054054054 It is pointed out that the box is reserved for taxpayers who have not made purchases pertaining to such operations. Kvadratek je namenjen zavezancem, ki so opravili nakupe za tovrstne posle. 1.1125827814569536 The transferring savings management institution must indicate in lines from VD2 to VD21: - column 1, the tax code of the transferee; - column 2, the amount transferred. Družba za upravljanje cedent mora v vrsticah od VD2 do VD21 navesti: - stolpec 1, davčna številka subjekta cesionarja; - stolpec 2, odstopljeni znesek. 0.9230769230769231 • installing applications and computer settings; • namestitev programov in nastavitev dostopne točke; 1.1213389121338913 For these subjects the tax due is determined (by way of a difference) applying the flat rate deduction of 50% to the tax relative to the taxable transactions recorded or subject to being recorded during the period (see instructions for completing lines VF30 and VF57). Za te subjekte se davek določa glede na razliko tako, da se aplicira pavšalni odbitek 50% od davka za registrirane obdavčene posle ali so podvrženi registraciji v določenem obdobju (primerjaj navodila za izpolnjevanje vrstic VF30 in VF57). 1.1503267973856208 With reference to the case of request for refund of excess tax payments, it is pointed out that the amount of such excess payments, to be indicated in the corresponding line in section III of part RX in the UNICO (Personal Income Tax Return) 2014 form, or in line VX4 if the VAT return is submitted independently, must be included in line VX4, field 1. V zvezi s to zadnjo predpostavko zahteve vračila presežnega plačila pojasnjujemo, da se višina tega presežka navede v ustrezni vrstici oddelka III razpredelnice RX v obrazcu UNICO 2014, oziroma v vrstici VX4 ob predložitvi samostojne davčne napovedi za DDV, upoštevati pa ga je treba v polju 1 vrstice VX4. 1.3148148148148149 Code 5 - Article 30, paragraph 3, Non-taxable operations Code 5 must be indicated in the case of refunds requested by taxpayers in accordance with article 30, paragraph 3, letter d), who during 2013 carried out mainly non-taxable operations as provided for by articles 7 to 7-septies. Šifro 5 morajo navesti davčni zavezanci, ki zahtevajo povračilo v skladu s črko d) 3. odstavka 30. člena, ki so v letu 2013 izvedli pretežno transakcije, ki niso predmet obdavčitve skladno s členi od 7. do 7-septies. 1.1425959780621573 In the case of substantial subjective transformations which entail the completion of several sections 3 of part VL (that is, of one section 3 for each entity taking part in the transformation), except for cases of incorporation by one company belonging to a VAT group of a company outside the group itself (see paragraph 3.3, letter a), line VX1 must indicate the total amount payable resulting from the difference between the sum of the amounts payable indicated in line VL38 and the sum of the credit amounts indicated in lines VL39 and VL40 deriving from each entity taking part in the transformation in their own part VL. V primeru večjega preoblikovanja subjekta, ki imajo za posledico izpolnjevanje več oddelkov 3 razpredelnice VL (tj., po en oddelek 3 za vsakega udeleženca v preoblikovanju), razen za vključitev v družbo, ki je del skupine DDV za družbe izven same skupine (gl. točko A poglavja 3.3), mora biti v vrstici VX1 naveden skupni znesek, ki izhaja iz razlike med vsoto zneskov, ki se plačujejo, iz vrstic VL38, in vsote zneskov dobropisa, navedene v vrsticah VL39 in VL40, pridobljenih za vsakega udeleženca v preoblikovanju, v posamezni razpredelnici VL. 1.2745098039215685 If the bankruptcy proceedings have started in the period between 1st January 2014 and the deadline established by the law for the filing of the VAT return form concerning 2013, and if this return is not considered as filed by the taxpayer that has gone bankrupt or has been subject to forced administrative liquidation, said return must be filed by the official receivers or court-appointed liquidators within the ordinary terms, i.e. within four days from nomination if this term expires after the ordinary filing term. V posebnem primeru, da stečajni postopek začne v obdobju od 01. januarja 2014 do konca zakonskega roka zapadlosti za predložitev letne napovedi DDV za leto 2013 in napoved ni predložil zavezanec v stečaju ali v prisilni poravnavi, morajo to napoved predložiti stečajni ali likvidacijski upravitelji v običajnih rokih ali v štirih mesecih od imenovanja če ta zadnji rok zapade po navadnem roku za predložitev. 1.0416666666666667 companies that have participated in group VAT payments, the amount to indicate is the difference between the amounts indicated in lines VL38 and VL40. subjekti, ki so sodelovali pri izplačilu DDV za skupino, znesek, ki ga je potrebno navesti, izračuna kot razlika zneskov iz vrstic VL38 in VL40. 1.1143790849673203 The part consists of four sections: 1) The total amount of purchases made within the territory of the State, of intra-community purchases and imports; 2) The total of purchases and imports, total tax, intra-community purchases, imports and purchases from San Marino; 3) Calculation of admissible deductible VAT; 4) Admissible deductible VAT. - PREGLEDNICA VF - PASIVNI POSLI IN ODBITNI DDV Preglednica sestoji iz štirih razdelkov: 1) Višina nabav, ki se izvedejo na državnem ozemlju, nabave v Skupnosti in uvozi; 2) Skupaj nabave in uvozi, skupaj davek, nabave v Skupnosti, uvozi in nabave iz San Marina; 3) Določanje odbitnega Ddv; 4) Odbitni ddv. 1.2201834862385321 In line VD56, that part of the amount in line VD53 which remains after the uses indicated in lines VD54 and VD55 should be indicated. V vrstici VD56 se navede del zneska iz vrstice VD53, ki je ostal po uporabi navedeni v vrsticah VD54 in VD55. 0.898989898989899 not obliged to submit return (if the return is submitted in any case, complete line VF33) oprostitev predložitve napovedi (v primeru, da se napoved vseeno predloži, se izpolni vrstica VF33) 1.0140449438202248 Both controlling and controlled companies that have benefited from the provisions of art. 73, last paragraph, and Ministerial Decree of 13 December 1979 and subsequent amendments during the year to which the return refers, must complete this same form, established for taxpayers in general, to report their own details and the balances transferred to the group. Tako kontrolne družbe kot kontrolirane družbe, ki so za leto na katero se nanaša napoved uporabljale določila v skladu s 73. členom, zadnji odstavek, in ministrski odlok z dne 13. decembra 1979 in naslednje spremembe, morajo izpolniti isti obrazec, kot je predvideno za osebne podatke zavezancev za uporabo lastnih podatkov in salda prenesenega na skupino. 1.0794701986754967 In order to determine the overall amount of the adjustments to be indicated in the return refer to prospectus D in the Appendix (see "Adjustments to deductions "). Za določanje skupnega zneska popravkov, ki se navede v napovedi je bila vnesena v Dodatek posebna razpredelnica D (glej v postavki "Popravki odbitka"). 1.12 Line VO31, box 1 must be crossed exclusively by trade unions and labour associations operating in the field of agriculture, which communicate that they have applied, during 2013, the calculation of VAT and income in the ordinary manners as provided for by article 78, paragraph 8 of Law no. 413 of 30 December 1991, as amended by art. 62, paragraph 1, letter a) of Decree Law no. 331 of 1993. Vrstica VO31, kvadratek 1 izpolnijo izključno sindikalna in strokovna združenja, ki delujejo na področju kmetijstva, ki obvestijo, da so v letu 2013 določili DDV in dohodek na navaden način v skladu s 78. členom, 8. odst., zakona št. 413 z dne 30. decembra 1991, spremenjenega na podlagi 62. člena, 1. odst., črka a) zakonskega odloka št. 331 z 1993. 0.978021978021978 • in column 4, the type of relation, using the codes provided in the table below (see the • v stolpcu 4 vrsta odnosa, pri tem je potrebno uporabiti šifre iz tabele, navedene v nadal 1.2078853046594982 The purchasing party must integrated the invoice issued by the selling party without charge of tax, with the indication of the applicable rate and the relative tax and record it in the invoices register as per art. 23 or in the considerations register as par art. 24 in order to ensure that it is included in the periodical liquidations. Kupec mora integrirati fakturo, ki jo je izdal cedent brez bremenitve za davek z navajanjem davčne stopnje, ki se uporablja in davka ter zabeleži v register izdanih faktur v skladu s 23. členom ali register plačil v skladu s 24. členom v namene da se jo zajame v obdobna plačila. 1.0213523131672597 It must also submit to the territorially competent collection agency the guarantees provided by the individual companies participating in the group relative to their own credit surpluses set off and the guarantees provided by the controlling company for any group credit surplus set off. Poleg tega mora krajevno pristojni agenciji za pobiranje davkov izročiti jamstva posameznih podjetij, ki sodelujejo pri izplačilu za skupino, v zvezi s svojimi poravnanimi presežki dobropisov in jamstvo s strani matične družbe za morebitne kompenzirane presežke dobropisov skupine. 1.5975609756097562 Agricultural activity under regime according to article 34 Connected agricultural activity under regime according to article 34-bis Kmetijska dejavnost v režime 34. člen Povezana kmetijska dejavnost v režimu 34bis. 0.9685230024213075 Therefore, if a non resident taxpayer in the same tax year performs transactions in Italy both through a tax representative and with direct identification, the annual filing obligation must be fulfilled by the taxpayer on the date of filing the return by means of one single return consisting of several forms in relation to the institutes that the non resident taxpayer has used throughout the year. V primerih, kjer subjekt nerezident v istem davčnem letu opravi posle v Italiji ali preko davčnega predstavnika, ki se je neposredno identificiral, upoštevajoč edinost davčnega subjekta, mora biti obveznost letne napovedi opravljena s strani subjekta, ki posluje na dan predložitve napovedi preko edine napovedi, ki sestoji iz več obrazcev v zvezi z ustanovami, kjer je subjekt nerezident uveljavljal v teku leta. 1.3863636363636365 VE Sec. 1 Contributions to consortia with set-off percentages Vložki za konzorciji z odstotki kompenzacije 1.396039603960396 The taxpayer must therefore refer to the instructions already set out in respect of industrial gold, for the completion of the annual return. Glej že omenjena navodila za industrijsko zlato tudi kar zadeva izpolnjevanje obrazca letne napovedi. 1.2894736842105263 riod; see resolutions nos. 4/DPF of 2008 and 56/E of 2011); - line VX5 must be completed to indicate the amount to be used in set off using the F24 2008 in 56/E iz leta 2011); - izpolnitev vrstice VX5 z navedbo zneska, ki se uporablja za izravnavo v obrazcu F24. 1.093939393939394 Where the goods drawn were the object of prior purchase without payment of the tax by the same person who draws them, and if the drawing from the deposit occurs in the same tax period in which the deposit or the purchase of the good guarded in the deposit was made, the taxable amount and the related tax must be indicated exclusively in lines from VF1 to VF12. V primeru, da so bila dvignjena predhodno kupljena sredstva brez plačila davka s strani istega subjekta, ki jih je dvignil, če je do dviga iz skladišča prišlo v istem davčnem obdobju, ko je bil izveden vnos ali nakup hranjenega deponiranega sredstva morajo biti davčna osnova in davek navedeni izključno v vrsticah od VF1 do VF12. 1.3333333333333333 • at any Revenue Agency Office, providing an identity document and completing an authorisation application form. • pri katerem koli uradi ob predložitvi osebnega dokumenta in izpolnitvi zahtevka za 1.1238390092879258 It is pointed out that the total amount of periodic payments is derived from the sum of VAT data included in the column "Debit amounts paid" of the "Treasury Section" of the F24 payment forms, even if not actually paid following set off with credits relating to other taxes (also VAT), contributions and premiums, for which the following tax codes have been used: Skupna višina obdobnih plačil izhaja iz vrste podatkov DDV vnesenih v stolpec "Plačani zneski v breme" "Razdelka državne blagajne" plačilnih obrazcev F24, čeprav niso bili dejansko plačani po kompenzaciji s terjatvami za druge dajatve (ali tudi DDV), prispevki in premije, za katere so bile uporabljene številke za dajatve: 0.8992805755395683 Any balance arising in the annual return must be indicated in line VL32 if a credit arises or in line VL33 if a debit arises. Morebitna poravnava, ki izhaja namesto letne napovedi se navede v vrstico VL32, če gre za terjatev ali v vrstico VL33, če gre za obveznost. 1.1654676258992807 In terms of the provisions of article 20, these relate to the transfers of depreciable goods and internal transfers as referred to in article 36, final paragraph. Ker gre, kot je določeno z 20. členom za cesije sredstev, ki se amortizirajo in za notranje prehode v skladu s 36. členom, zadnji odstavek. 0.9924528301886792 put amount paid" in the "Treasury section" of the F24 payment forms for which the tax codes have been used relative to periodic payments, even if not actually paid, due to set offs with credits relative to other taxes (or also to VAT), contributions and premiums. "Plačani dolgovani zneski" "Razdelka državne blagajne" plačilnih obrazcev F24 za katere so bile uporabjene številke za dajatve za obdobna plačila, čeprav niso bili dejansko plačani po kompenzaciji s terjatvami za druge terjatve (ali tudi DDV), prispevki in premije. 1.1710526315789473 • those enrolled in the register of business consultants, accountants, commercial experts • ekonomisti, računovodje in strokovnjaki ekonomisti ter svetovalci za delo; 1.082191780821918 • the amount from VF52 if in line VF30 box 8 has been crossed, reserved for agricultural producers who have applied the special regime governed by article 34. • znesek v vrstici VF52, če je bil v vrstici VF30 označen kvadratek 8, namenjen kmetovalcem, ki so uporabljali poseben režim, ki ga ureja 34.člen. 0.9642857142857143 Therefore, in such cases, line VF57 must indicate the amount referred to in VF24. V takih primerih morajo biti v vrstici VF57 označeni znesek v skladu z vrstico VF24. 1.0384615384615385 Field 2 indicate the total amount of the tax on taxable operations deriving from the sum of the amounts shown in line VE26 of all the forms comprising the return. Polje 2 navedite skupno višino davka za obdavčljive posle, ki izhajajo iz skupnega seštevka zneskov v vrstici VE26 vseh obrazcev iz katerih sestoji napoved. 1.0232558139534884 Line VL2 indicate the amount from line VF57. Vrstica VL2 navedite znesek v vrstico VF57. 1.2597402597402598 • field 5, the total of the refund stock during the year ascribable to each company in the group; • polje 5, skupi znesek deležev medletnega povračila za vsako družbo skupine; 1.3541666666666667 The intermediaries reported in art. 3, par. 3, Presidential Decree no. 322 of 22 July 1998 and subsequent amendments, are required to electronically forward to the Revenue Agency, using the Entratel, electronic service, both the returns prepared by them on behalf of the declarant and the statements prepared by the taxpayer for which they have taken on the obligation of electronic filing. št. 322 z dne 22. julija 1998 in z naslednjimi spremembami) morajo Agenciji za Prihodke preko elektronske storitve Entratel elektronsko posredovati izjave, ki jih pripravijo za račun izjavitelja ali izjave, ki jih pripravi zavezanec za katere je sprejel obveznost elektronske predložitve. 1.2395209580838322 Line VW2 must include the sum of the amounts resulting from the corresponding lines VL2 or VK31 in cases of transfer of control during the course of the year, of the returns of all the subjects of the group. V vrstico VW2 mora biti vnesena vsota zneskov, ki izhajajo iz ustreznih vrstic VL2 ali VK31 v primeru, da preneha kontrola napovedi vseh subjektov skupine v teku leta. 1.2763157894736843 graph 1 of article 38-quater (for further details see the instructions for section 2 of part VE); odstavek (za nadaljnja pojasnila glej navodila v razdelku 2 preglednice VE); 1.2761194029850746 instead of the request for refunds during the year, as provided for by article 8 of Presidential Decree of 14 October 1999, number 542, such credits may be set off against other taxes, contributions and other premiums owed only by persons who may legitimately request refunds during the year, in accordance with art. 38-bis, second paragraph. št. 542 z dne 14. oktobra 1999, se te terjatve lahko kot alternativa zahtevi po medletnem povračilu kompenzirajo z drugimi dajatvami, prispevki in premijami, ki jih morajo plačati samo subjekti upravičeni za medletno povračilo v skladu s 38-bis členom, drugi odstavek. 1.3653846153846154 In the case of transformations which do not imply the extinction of the assignor (e.g. conferment of a company branch), the latter is required to make the annual return, completing part VH with exclusive reference to periodic payments relating to activities which are not transferred. V primerih preoblikovanja, ki niso pomenila izbris subjekta prosilca mora slednji predložiti letno napoved tako, da izpolni preglednico VH z izključnim nanašanjem na obdobna plačila za neprenesene dejavnosti. 1.2955665024630543 The 2014 annual VAT return form concerning the tax year 2013 must be used both by the taxpayers required to file this form autonomously and by the taxpayers who are required to include their annual VAT return in their UNICO (Personal Income Tax Return) 2014 form. Obrazec letne napovedi DDV/2014 za davčno leto 2013 morajo uporabljati tako zavezanci, ki morajo predložiti napoved samostojno kot tudi zavezanci, ki morajo zajeti letno napoved DDV v obrazec UNICO 2014. 1.1788617886178863 In line VD54, that part of the amount stated in line VD53 which is used to reduce VAT payments, related to the present return, must be indicated. V vrstico VD54 se navede del zneska iz vrstice VD53, ki je bil uporabljen kot zmanjšanje plačil DDV v zvezi s to napovedjo. 1.0987654320987654 exempt operations with option art. 36-bis and taxable operations with separate accounting proščeni posli z opcijo , 36-bis člen in obdavčeni posli z ločenim knjigovodstvom 1.0289855072463767 Field 1 indicate the total amount of exempt operations as referred to in art. 10, number 11, carried out by agents who produce investment gold or who transform gold into investment gold, identified by art. 19, paragraph 3, letter d), equated with taxable operations for the purposes of deduction (see Appendix, "Transactions relative to gold and silver"). V polje 1 se navede vrednost davka oproščenih poslov v skladu z 10. členom, št. 11, ki jih izvajajo subjekti, ki proizvajajo investicijsko zlato ali slednjega predelujejo v investicijsko zlato v skladu z 19. členom, 3. odst., črka d), ki so enakovredni obdavčenim poslom v namene odbitka davka (glej Dodatek "Posli v zvezi z zlatom in srebrom"). 1.6363636363636365 Connected agricultural activity under regime according to article 34-bis Povezana kmetijska dejavnost v režimu 34bis. 1.0377358490566038 Completion of part VH by controlling and controlled companies (art. 73) Regarding the completion of part VH by companies adhering to group payment as referred to in art. 73 (in special cases of transfer of control during the tax year or mergers etc.) the taxpayer is referred to the clarifications supplied in sub paragraph 3.4.3. Izpolnjevanje preglednice VH s strani kontrolne in kontrolirane družbe (73. člen) Za način izpolnjevanja preglednice VH s strani družb, ki so pristopile k plačilu skupine v skladu s 73. členom v posebnim primerih prenehanja kontrole v teku davčnega leta ali spojitev itd, glej pojasnila dana v spodnjem odstavku 3.4.3. 1.2083333333333333 Section 2 has been implemented with the introduction of line VE23 reserved for indicating operations taxed at 22%, in force since 1 October 2013. Oddelek 2 je dopolnjen z vrstico VE23, ki je namenjena vpisovanju transakcij s stopnjo 22 % in velja od 1. oktobra 2013. 1.3793103448275863 • each controlled company must file an annual return, with no attachments, using the methods described in paragraph 1.2; • kontrolirane družbe morajo predložiti vsaka svojo letno napoved brez priloge z načini 0.9239373601789709 In the specific case of taxpayers who have recorded operations subject to VAT with VAT rates or set-off percentages that are no longer present in part VF, they must calculate the taxable amounts for these operations in the line corresponding to the rate closest to the one applied, calculating the corresponding taxes, and then include the (positive or negative) tax difference in line VF23 among the adjustments. V konkretnem primeru, v katerem je davčni zavezanec v davčnem letu zabeležil transakcije, ki so predmet DDV z davčnimi stopnjami ali stopnjami kompenzacije, ki jih razpredelnica VF ne vsebuje več, mora izračunati obdavčljivi dohodek, ki se nanaša na take transakcije, v vrstici, ki ustreza stopnji, ki je najbližja uporabljeni, ter izračunati ustrezne davke, davčno razliko (pozitivno ali negativno) pa mora vključiti med spremembe v vrstici VF23. 1.0372492836676217 NOTICE: it is specified that if several activities are performed using separate accounts, with one of these activities being exempt from the obligation of filing the VAT return, for this activity there is no obligation to include the relevant form in the return (e.g. farmers under art. 34, par. 6, proprietors of entertainment businesses under art. 74, par. 6). OPOZORILO: v primeru več dejavnosti, ki so vodene ločeno, med katerimi je tudi dejavnost za katero je predvidena oprostitev predložitve napovedi DDV za slednjo ne obstaja obveznost vnašanja v napoved obrazca vezanega na napoved (npr. kmetovalci v skladu s 34. členom, 6. odstavek, izvajalci zabaviščne dejavnosti v skladu s 74. členom, 6. odstavek). 1.5975609756097562 A necessary condition for filing the supplementary return is that the original return was filed in accordance with the regulations. Pogoj za predložitev dopolnjene napovedi je veljavna predložitev izvorne napovedi. 0.9318181818181818 Simplified accounting regime - Article 27, paragraph 3, Decree Law no. 98 del 2011 Line VO34, box 1 must be crossed by taxpayers who satisfy the requirements set out in article 27, paragraph 3, of Decree Law no. 98 of 2011 and who have chosen the ordinary accounting regime for the 2013. Računovodski režim z olajšavami - 3. odstavek 27. člena zakona št. 98 iz leta 2011 Polje 1 v vrstici VO34 morajo označiti davčni zavezanci, ki izpolnjujejo pogoje iz 3. odstavka, 27. člena zakonskega odloka št. 98 iz leta 2011 in so se na podlagi tega v letu 2013 odločili za računovodski režim z olajšavami. 0.8518518518518519 For a description of this data, the taxpayer is referred to the corresponding lines VL1, VL2, VL23, VL28, field 1, VL29, field 1 and VL31. V vrsticah od VK30 do VK35 se navedejo podatki za samo kontrolno obdobje; za njihov opis glej ustrezne vrstice VL1, VL2, VL23, VL28 polje 1, VL29 polje 1 in VL31. 1.7560975609756098 In such circumstances the ordinary criterion for the determination of VAT, based on the "tax from tax" deductive system, is applicable.For example, hotel reservations, travel bookings, the sale of tickets for conveyance, services relating to the endorsement of passports and similar documents, carried out at the traveller's request, fall within this category. V tej kategoriji poslov spadajo kot primer hotelske rezervacije, rezervacije potovanj, prodaja prevoznih listkov, storitve vezane na potrjevanje potnih listov in podobno, ki se izvajajo na zahtevo potnika. 1.7789473684210526 In this case, in fact, a situation of continuity exists that is comparable to the one existing in the case of substantial subjective transformations (see paragraph 3.3). V tem primeru se namreč pojavi položaj, podoben primeru vsebinskih sprememb pri subjektu (prim. 1.4166666666666667 It is to be remembered that the above-mentioned operations carried out by exempt agriculturalists who exceeded the one-third limit must also be indicated in this section. V tem razdelku morajo biti navedeni zgoraj opisani posli, ki jih izvajajo oproščeni kmetovalci, ki so presegli mejo 1/3. 1.5039370078740157 In this case the other lines of the section are not to be completed and the total amount of purchases relating to these must be included in line VF19, since the related tax is not deductible. V tem primeru se ne izpolnijo druge vrstice razdelka in je višina nakupov zajeta zajeta v vrstici VF19, ker se davek ne odbije. 1.1216730038022813 in force, which transfer goods produced by the members, associates or participants, in their original state or which are subject to handling or transformation; the bodies, which by law, (even subject to manipulation or transformation), arrange for the collective sale on behalf of the producers. ki izvajajo cesije proizvodov, ki jih proizvajajo pretežno družbeniki, člani združenj, udeleženci v izvornem stanju ali s predhodnim preoblikovanjem, ustanove, ki po zakonu poskrbijo, tudi s predhodnim preoblikovanjem za kolektivno prodajo za račun proizvajalcev. 1.0957446808510638 Where more than one activity is carried out with combined accounting, the code relating to the main activity with reference to the business turnover during the tax year must be specified in the single form. V primeru izvajanja več dejavnosti s poenotenim knjigovodstvom v edinem obrazcu je potrebno navesti šifro prevladujoče dejavnosti z nanašanjem na poslovni promet realiziran v davčnem letu. 1.0704225352112675 In this line you must also include services associated with contracts, tenders and such, the object of which is the transformation of non-ferrous scrap. V vrstici morajo biti zajete tudi storitve zaposlenih s pogodbo o delu, podjemu in podobno, katerih predmet so predelava nekovinskih odpadkov. 1.0389610389610389 The single or first installment must be paid by the term set for annual VAT payment and the subsequent installments by the term set for payment of the lieu tax. Edini in prvi obrok mora biti plačan v roku za plačilo letnega salda DDV in nalsednji obroki do roka, ki je predviden za plačilo salda nadomestnega davka. 1.0727762803234502 This part must include accounting data referring to periodic group payments made by the controlling body or company for the entire group, deriving from the periodic payments transferred from the controlling body or company and from the controlled companies and noted in the summarising register as provided for by article 4 of the Ministerial Decree of 13 December 1979, kept by the parent company. V to preglednico se vnesejo računovodski podatki, ki se nanašajo na obdobna izplačila, ki jih izvaja ustanova ali kontrolna družba za celotno skupino po obdobnih plačilih, ki jih posreduje ustanova ali kontrolna družba in kontrolirane družbe in zavede v povzetni register , ki ga predvideva 4. člen, ministrskega odloka z dne 13. decembra 1979, ki ga vodi holding družba. 0.9425287356321839 Line VL4 tax credit, calculated from the difference between line VL2 and line VL1. Vrstica VL4 davčni dobropis, določen na podlagi razlike med vrstico VL2 in vrstico VL1. 1.2135922330097086 Taxpayers who use the register of invoices will take the taxable amounts from this register, already sub-divided according to tax rate, and indicate them in the column for taxable amounts, corresponding to the relative tax rate (printed on the form). Zavezanci, ki uporabljajo register izdanih faktur, vzamejo iz takega registra davčne osnove že razdeljene po davčnih stopnjah in jih vnesejo v stolpec davčnih osnov, ki ustrezajo predtiskano davčno stopnjo. 0.946843853820598 b) if the changeover has taken place between 1st January and the date of filing, the return made up of one single form shall be filed by reporting the details of the non resident taxpayer and the VAT number assigned to the taxpayer after filing the form AA7 o AA9 in the taxpayer part. b) če je do prehoda prišlo od 01. januarja do datuma predložitve same napovedi, ki jo sestavlja en sam obrazec mora biti predložena tako, da se v preglednico zavezanca navede podatke subjekta, ki ni rezident in identifikacijsko številko DDV, ki mu je bila dodeljena po predložitvi obrazca AA7 ali AA9. 1.0238095238095237 The remaining tax rate and taxable amount must be indicated in lines from VF1 to VF12. Preostala kvota davčne osnove in davka mora biti navedena v vrsticah do VF1 do VF12. 0.9195402298850575 Line VL3 tax owed, calculated from the difference between line VL1 and line VL2. Vrstica VL3 dolgovani davek, določen na podlagi razlike med vrstico VL1 in vrstico VL2. 1.1979166666666667 In this case, the amount of the credit denied must be indicated in line VL8, field 1 and specified also in field 2. V tem primeru se mora znesek dobropisa navesti v vrstici VL8, polje 1, prav tako tudi v polju 2. 1.2147971360381862 It is pointed out that the carrying out of exempt operations on an occasional basis or exempt operations exclusively as provided for by no. 1 to 9 of art. 10 which do not fall within the normal sphere of activity of the business or which are accessory to taxable operations by a subject whose main activity is essentially subject to VAT, as well as the carrying out of taxable operations by a subject whose business activity is essentially exempt, does not give rise to the application of the pro rata charge. Treba je vedeti, da občasno izvajanje neobdavčenih poslov ali izključno neobdavčenih poslov predvidenih v št. od 1 do 9, 10. člena, ki ne spadajo v dejavnost podjetja ali stranske posle obdavčenim poslom s strani zavezanca, ki izvaja v glavnem dejavnost, ki je obdavčena z DDV kot tudi občasno izvajanje obdavčenih poslov s strani subjekta, ki izvaja v glavnem neobdavčeno dejavnost, ne velja uporaba proporcionalnosti. 1.0664505672609401 In this case, since the activity for the entire year 2013 was performed by the assignor (incorporated company, divided company, conferring, transferring or donating subject, etc.), the following hypotheses can occur: - if the assignor becomes extinct following the transformation, the resulting entity (incorporating, beneficiary, conferee company, transferring, donating subject, etc.) shall file for the year 2013 his or her return together with the return on behalf of the assignor (incorporated company, divided company, conferring, transferring or donating subject, etc.), unless the obligation to file has already been fulfilled by this party directly. V tem primeru, ker je dejavnost za celo leto 2013 opravljal subjekt prosilec (pripojena družba, odcepljena družba, subjekt, ki je prejel vložek ali doniral, itd.) se lahko preverijo naslednje možnosti: - v primeru izbris subjekta prosilca po preoblikovanju nastali subjekt (pripojena družba, družba koristnica, družba, vlagateljica, subjekt cesionar, donator, itd.) mora predložiti za leto 2013 poleg svoje napovedi tudi napoved za račun subjekta prosilca (pripojena družba, odcepljena družba, subjekt vlagatelj, cedent ali donator), če deklarativno izpolnjevanje ni bilo opravljeno neposredno s strani tega subjekta. 0.9259259259259259 Operations carried out in relation to condominiums Posli, ki se izvajajo do lastnikov stanovanjske stavbe 1.0604026845637584 Line VX6, reserved for subjects who have opted for tax consolidation foreseen by article 117 and subsequent articles of the TUIR (Income Tax Consolidate Act). Vrstica VX6 je namenjena subjektom, ki so izbrali davčno konsolidacijo, ki jo predvideva 117. člen in naslednji enotnega besedila o dohodnini (TUIR). 1.1954022988505748 Field 2 indicate the total amount of exempt operations, as referred to in article 10, numbers from 1 to 9, if they do not constitute part of the activity of the business or are marginal to taxable operations. V polje 2 navedite vrednost davka oproščenih poslov v skladu z 10. členom, številke od 1 do 9, če ne oblikujejo predmet dejavnosti podjetja ali so stranske obdavčenim poslom. 1.1274131274131274 As a result of the simplification of accounting obligations described above, taxpayers who have taken advantage of the simplified accounting regime as provided for by article 27, paragraph 3, of Law no. 98 of 6 July 2011 do not need to complete part VH, section 1, relating periodic payments. Zaradi zgoraj opisanih računovodskih poenostavitev osebe, ki uporabljajo računovodski režim z olajšavami skladno s 3. odstavkom 27. člena zakonskega odloka št. 98 z dne 6. julija 2011, ne izpolnijo oddelka 1 iz preglednice VH, ki se nanaša na redna izplačila. 1.3125 The tax code of the person in charge of the CAF and the tax code of the CAF itself or the tax code of the relevant professional must be inserted in the spaces provided. V ustreznih poljih vnesite davčno številko odgovornega CAF in številko samega CAF, ali se vnese davčno številko strokovne osebe. 1.703125 Line VF57 this line must always be completed by all taxpayers in order to indicate admissible deductible VAT. Vrstico VF57 izpolnijo vsi zavezanci za navajanje odbitnega DDV. 0.6944444444444444 1 form complete line VF33 1 obrazec izpolnjevanje vrstice VF33 1.3277310924369747 With regard to the completion of line VH12, note that the result of the relative payment must be indicated, including the amount of any advance payments made. Kar zadeva izpolnjevanje vrstice VH12 se navede rezultat plačila tako, da se zajame morebiti plačano višino akontacije. 0.9225806451612903 year 2013 in the part concerning personal details - a form (form no. 01), in which all the parts concerning the last activity practiced must be DDV, ki ustreza zadnji dejavnosti, ki se je opravljala v letu 2013; - obrazec (obrazec št. 01) kjer morajo biti izpolnjene vse preglednice kamor se vnesejo 1.0528052805280528 If the return is submitted by a subject resulting from a transformation, sections 2 and 3 of this part must be completed once only for each subject participating in the operation, and if separated accounts have been kept, the same sections 2 and 3 must be completed only in the first one of the forms for each taxpayer. V primeru napovedi, ki jo predloži preoblikovani subjekti morajo biti izpolnjeni samo enkrat za vsak subjekt, ki sodeluje v poslu, razdelki 2. in 3. te preglednice in če je bilo vodeno ločeno računovodstvo morajo biti razdelki 2. in 3. izpolnjeni samo v prvem obrazcu, ki se nanaša na vsakega zavezanca. 0.9152542372881356 exempt and taxable operations with separate accounting oproščeni posli in obdavčeni posli z ločenim knjigovodstvom 1.1065830721003134 Box 2 must be crossed by taxpayers who satisfy the requirements set out in article 27, paragraphs 1 and 2, of Decree Law no. 98 of 2011 and have chosen not to make use of the regime provided for therein and instead have opted in the year 2013 for the simplified accounting regime as provided for by article 27, paragraph 3, of Decree Law no. 98 of 2011. Polje 2 označijo zavezanci, ki izpolnjujejo zahteve iz 1. in 2. odstavka, 27. člena zakonskega odloka št. 98 iz leta 2011 in se niso odločili za uporabo tam predvidenega postopka, pač pa so v letu 2013 odločili za računovodski režim z olajšavami v skladu s 3. odstavkom, 27. člena zakonskega odloka št. 98 iz leta 2011. 1.052325581395349 This part has been inserted in order to allow for the separate indication of transfer goods and supply of services carried out regarding end consumers and subjects with VAT registration numbers within the framework of the annual return form, as per article 33, paragraph 13, of Decree Law no. 269 of 30 September 2003, amended by Law no. 326 of 24 November 2003. Preglednica je bila ustanovljena z namenom preverjanja v okviru obrazca letne napovedi ločene navedbe cesije sredstev in storitev izvedenih za končne potrošnike in subjekte, ki so DDV zavezanci v skladu s 33. členom, 13. odst. zakonskega odloka št. 269 z dne 30. septembra 2003, spremenjenega s spremembo zakona št. 326 z dne 24. novembra 2003. 0.8013698630136986 completing the signature field; - in the Subject box, the code 4 by the board of statutory auditors, for each member. se poskrbi, da se v kvadratek Subjekt vnese šifra 3 ne da se izpolni polje podpis; - nadzorni odbor v kvadratek Subjekt za vsakega člana, šifra 4. 1.1139240506329113 deducted or set off indicated in line VX5 or in the corresponding line of part RX of the kompenzacijo navedeno v vrstici VX5 ali ustrezno vrstico preglednice RX obrazca 1.3962264150943395 The due completion of the current part by the transferring party is a condition for the transfer of the credit concerned to be effective, in accordance with paragraph 2 of article 43ter, of Presidential Decree 602 of 1973. Izpolnjevanje te preglednice s strani cedenta je pogoj veljavnosti odstopljene terjatve v skladu s 2. odst., 43-ter člena Odloka Predsednika Republike (O.P.R.) 1.0495495495495495 Line VL35 indicate the part of the credit received following transfer carried out by a savings management company as provided for by art. 8 of Decree Law 351 of 2001 and used to reduce the VAT debit resulting from the current return. V vrstico VL35 se navede del terjatve, prejete po cesiji, ki so jo izvedle družbe za upravljanje v skladu z 8. členom, zakonskega odloka št. 351 z 2001 in se uporablja za zmanjšanje obveznosti DDV, k izhaja iz te napovedi. 1.247191011235955 purchases pertaining to them - exclusively exempt operations as provided for by no. 1-9 of art. 10 which do not nakupov - izključno oproščene posle, predvidene od številke 1 do 9, 10. člena , ki ne spa 1.2740384615384615 As regards the tax discharged on the purchase and import of depreciable goods, we point out that what is due is the refund of the deductible tax relative to the purchases recorded during 2013, as well as to the purchases of the abovementioned goods recorded in previous years, where the refund was not claimed or where it was set off in the F24 form, but where from the accounting entries it appears that the tax was either entirely or partially brought forward as a deduction in subsequent years (cp. circular letter no.13/1990). V zvezi z davkom na nakupih in uvozih odpisnih dobrin spominjamo, da se uveljavi povračilo davka, ki je deležen odbitka, tako za nakupe iz leta 2013, kot za nakupe omenjenih dobrin iz prejšnjih let, v primeru, da zavezanec še ni vročil prošnje za povračilo ali še ni prejel povračila v obrazcu F24, temveč iz knjigovodskih opomb je davek v celoti ali delno odbit v naslednjih letih (primerjaj okrožnico št. 13/1990). 0.7857142857142857 ANNUAL VAT RETURN FORM OBRAZEC ZA LETNO NAPOVED DDV 1.31629392971246 In cases where the purchaser has given the transferor, the invoice endorsed by the Customs Office at the exit point from European Union territory by the end of the fourth month after the operation and in the tax year, the transferor must add a negative variation, equal to the adjusted tax amount, to line VE25, so as to make up for the VAT (in this case the relative tax amount must not be included in part VF). V primerih, ko kupec vrne cedentu do četrtega meseca po opravljenem poslu in v davčnem letu fakturo, ki jo je potrdil carinski urad ob izhodu iz Skupnosti, mora cedent vnesti spremembo v minus, ki je enaka popravljenemu davku, v vrstico VE25, da se pridobi DDV (v tem primeru se davek ne zajame v preglednici VF). 0.9586776859504132 For information regarding which taxpayers may use the VAT/BASE 2014 form please consult the completion instructions. Za opredeljevanje zavezancev, ki lahko uporabljajo obrazec DDV BASE/2014 glej ustrezna navodila za izpolnjevanje obrazca. 1.0344827586206897 The special table can be used to determine the amounts to be indicated in lines 22 and 23. Za določanje marže, ki se navede v vrstice 22 in 23 se lahko uporablja ustrezna tabela. 1.0598290598290598 Calculation of income from farming for agricultural enterprises - Article 1, paragraph 1093, Law no. 296 of 27 December 2006 Določitev kmetijskih prihodkov za kmetijska podjetja - 1093. odstavek 1. člena zakona št. 296 z dne 27. decembra 2006 1.2916666666666667 It is emphasised that recourse to such means of communication of options and revocations is rendered necessary exclusively in the case in which the person is not required to present the annual VAT return with reference to other activities carried out or, as already clarified by circular letter 209/E of 27 August 1998, if exemption from the obligation of presentation of the return persists also following the optional system chosen. Gre poudariti da tak način posredovanja opcij ali preklicev je potrebno izključno v primerih, ko subjekt ni dolžan predložiti letno napoved DDV z nanašanjem na druge dejavnosti ali kot je bilo navedeno v okrožnici št. 209/E z dne 27. avgusta 1998, če oprostitev obveznosti predložitve napovedi ostaja tudi po izbranem opcijskem sistemu. 1.03125 Costs relating to operations falling within the margin regime met by taxpayers (including auction agencies) who apply the analytical method and by those who apply the global method must be indicated in line VF14, with the exception of purchases by taxpayers who have opted for the beneficial tax regime for young businesspeople and unemployed workers as provided for by article 27, paragraphs 1 and 2, of Decree Law no. 98 of 2011, to be indicated in line VF16 of the return for the year in which they were entered in the records as per article 38 of Degree Law no. 41 of 1995 and added to any other non-taxable purchases made. Stroški v zvezi s transakcijami znotraj mejnega režima, ki so jih opravili subjekti (vključno z agencijami za dražbe) z uporabo analitične metode in tisti, ki uporabljajo globalno metodo, morajo biti navedeni v vrstici VF14, z izjemo nakupov posameznikov, ki so koristili davčne ugodnosti za mlade podjetnike in mobilne delavce skladno s 1. in 2. odstavkom 27. člena zakonskega odloka št. 98 iz leta 2011, kar se navede v vrstici VF16 davčne napovedi za leto, v katerem so bili zabeleženi v evidencah, ki jih predpisuje 38. člen zakonskega odloka št. 41/1995, poleg zneskov morebitnih neobdavčljivih nakupov. 1.1310043668122272 Taxpayers who use the register of invoices issued should take from the taxable amounts from that register, already sub-divided by tax rate, and indicate them in column 1, in lines from VE20 to VE23, corresponding to the relative tax rates printed on the form. Zavezanci, ki uporabljajo register izdanih faktur, vzamejo iz registra davčne osnove že razdeljene po davčnih stopnjah in jih vnesejo v stolpec 1, v vrsticah od VE20 do VE23 davčnih osnov, ki ustrezajo predtiskani davčni stopnji. 0.9224489795918367 Line VO33, box 1 must be crossed by taxpayers who satisfy the requirements set out in article 27, paragraphs 1 and 2, of Decree Law no. 98 of 2011 and who have chosen to calculate VAT and income in the ordinary manner in 2013. Polje 1 v vrstici VO33 morajo označiti davčni zavezanci, ki izpolnjujejo pogoje iz 1. in 2. odstavka, 27. člena zakonskega odloka št. 98 iz leta 2011 in so se na podlagi tega v letu 2013 odločili za določanje DDV in prihodkov na običajne načine. 0.9395604395604396 In particular, it is specified that: - the data to be reported in section 1 of part VA and in section 1 of part VL, as well as parts VE, VF and VJ concern each single separate accounting system and must therefore be filled in each form; - on the other hand, the data to be reported in section 2 of part VA and in sections 2 and 3 of part VL and parts VC, VD, VH, VK, VT, VX and VO concern the total of the activities performed and therefore must be summarized in just one form, namely in the first form completed. Predvsem je potrebno pojasniti, da: - podatki, ki se navedejo v razdelek 1. preglednice VA in v razdelku 1 preglednice VL, ter v preglednice VE, VF in VJ, ki zadevajo vsako posamezno ločeno knjigovodstvo in morajo biti izpolnjeni v vsakem obrazcu; - podatki pa, ki morajo biti zajeti v razdelek 2. preglednice VA in v razdelku 2. in 3. preglednice VL ter v preglednicah VC, VD, VH, VK, VT, VX in VO, zadevajo kompleks dejavnosti, ki jih opravlja zavezanec in morajo biti torej povzete v enem samem obrazcu in predvsem v prvem izpolnjenem obrazcu. 1.5064935064935066 It is pointed out that the total amount of periodic payments results from the sum of the VAT data in the column "out Skupna višina obdobnih plačil izhaja iz vsote podatkov DDV vnesenih v stolpec 1.3629343629343629 Starting from the 2013 tax year, on the basis of the new text of article 20, introduced by article 1, paragraph 325, letter c), of Law no. 228 of 2012, also non-taxable operations as provided for by articles 7 to 7-septies and for which an invoice has been issued in accordance with article 21, paragraph 6-bis count towards the calculation of turnover. Od davčnega obdobja 2013 dalje, na podlagi novega besedila 20. člena, kot ga uvaja črka c) iz 325. odstavka 1. člena zakona št. 228 iz leta 2012, pri določanju obsega poslov prispevajo tudi transakcije, ki niso obdavčljive v skladu s členi od 7. do 7-septies. 1.0485436893203883 If the line is completed by companies that have not participated in group VAT payments, the amount specified, as it is not transferable to the group, must be taken into account when completing lines VX4, VX5 and VX6. Če vrstico izpolnjujejo subjekti, ki so sodelovali pri izplačilu DDV za skupino, je treba v vrstici naveden znesek, ker ga ni mogoče prenesti na skupino, upoštevati pri izpolnjevanju vrstic VX4, VX5 in VX6. 1.2242990654205608 Thus, the person who is completing the declaration must take care to identify the specific code, which refers to their appointment. Subjekt, ki izpolni napoved, poskrbi za določitev šifre, ki se nanaša nanj v zvezi z njegovo pravno naravo. 1.0121951219512195 In this case, on the other hand, part VX must report the balances compensated or ad V tem primeru namesto v preglednico VX mora biti vnesen sešteti saldo ali kompenzi 0.9275862068965517 Once the deadlines for filing the return have expired, the taxpayer may rectify or supplement returns by filing a new return, using the methods set out for the original return, on a form that complies with the one approved for the tax period to which the return refers. Ko zapade rok za predložitev napovedi lahko zavezanec popravi ali dopolni napoved tako, da predloži po predvidenih načinih za izvorno napoved novo napoved, ki je dopolnjena v vseh njenih delih, na obrazcu, ki ustreza tistemu, ki je bil odobren za davčno obdobje na katero se nanaša napoved. 1.0047169811320755 Furthermore, paragraph 7 of art.10 of Decree Law no. 78 of 2009 also makes the use of the annual tax credit to offset amounts of over 15,000 euros subject to the return bearing the stamp of approval of the return. Poleg tega 7. odst. istega 10. člena zakonskega odloka št. 78 z 2009, podreja uporabo v kompenazcijo letnega davčnega dobropisa za zneske, ki presegajo 15.000 eur ob predložitvi potrdila o ustreznosti v napovedi. 1.3297872340425532 The operations indicated in the field must not be considered for the purpose of calculation of the pro-rata of deductibility. Ti posli navedeni v polju se ne obračunavajo v namene obračuna sorazmernosti davčnega odbitka. 1.0831295843520783 1.If during the tax year to which the return is referred extraordinary operations have been performed or substantial subjective transformations have taken place, which have led to the extinction of the assignor (incorporated company, divided company, conferring, transferring or donating subject, etc.), the VAT return shall be filed by the subject still in existence (incorporating company, beneficiary, conferee, transferee, assignee, etc.). 1.Če so med davčnim letom, na katero se nanaša napoved bili izvedeni izredni posli ali večje preoblikovanje družbe in je to pomenilo izbris subjekta prosilca (pripojena družba, odcepljena družba, družba vlagateljica, cedent ali donator, itd.), napoved DDV mora biti predložena samo s strani subjekta upravičenca (pripojitvena družba, družba koristnica, družba prejemnica, subjekt cesionar, obdarovanec, itd.). 1.2699228791773778 In this part, one must include the taxable amount and the tax relating to goods and services purchased and imported as part of ordinary business, art or profession, resulting from invoices and customs bills of entry for imports recorded in the purchases register for the year 2013 (as referred to in article 25) or in other registers provided for with regard to legislation provisions made for special regimes, taking into account variations referred to in article 26 recorded in the same year. V preglednici morajo biti navedeni davčna osnova in davek za sredstva in storitve kupljene in uvožene med poslovanjem podjetja, izvajanjem umetnosti ali stroke, ki izhajajo iz fakture ali carinskih potrdil uvoza, beleženih v letu 2013, ki so zabeležene v registru nakupov, 25. člen, ali v drugi registru za posebne režime upoštevajoč spremembe v skladu s 26. členom beležene v istem lestu. 1.5617977528089888 Code 7 must be indicated in the case of refunds requested by agricultural producers who have sold agricultural products listed in Table A - first part, as provided for by article 8, first paragraph, article 38-quater and article 72, in addition to intra-community sales by them. Šifro 7 je potrebno navesti v primeru povračila, če ga zahtevajo kmetje, ki so prodali kmetijske proizvode iz tabele A - prvi del, v skladu s prvim odstavkom 8. člena, 38-quater. 1.2388059701492538 Line VJ14 indicate purchases of buildings or parts of buildings for which the tax is payable by the seller, in accordance with article 17, paragraph 6, letter a-bis). Vrstica VJ14 navedite nakupe objektov ali delov stavb, za katere davek plača prodajalec, v skladu s črko a-bis) 6. odstavka 17. člena. 1.7741935483870968 • in the second column, the totals of the relative tax. • v drugi stolpec zneski davka. 1.1592356687898089 If the sum of the amounts resulting from lines VW33 and VW34 is greater than the sum of the amounts resulting from lines VW32 and VW36, the difference must be indicated in this line. Če je vsota zneskov, ki izhajajo iz vrstic VW33 in VW34 večja od vsote zneskov, ki izhajajo iz vrstic VW32 in VW36, mora biti razlika navedena v tej vrstici. 0.9536741214057508 Line VO20, box 1 must be crossed by unlimited partnerships, limited partnerships, shipping companies, de facto companies that carry out commercial activities, individuals who carry on commercial businesses, and non-commercial entities in relation to any commercial activities carried out, who, having achieved revenue in 2012 of not more than 400,000 euros for enterprises providing services or 700,000 euros for enterprises carrying on other activities (new limits introduced by article 7, paragraph 2, letter m) of Decree Law no. 70 of 2011), have chosen the ordinary accounting system for 2013. Vrstica VO20, kvadratek 1 morajo označiti osebne družbe, komanditne družbe, ladjarske družbe, podjetja, ki opravljajo gospodarske dejavnosti, fizične osebe, ki opravljajo gospodarske dejavnosti v okviru podjetja, negospodarski zavodi v povezavi z morebitnimi gospodarskimi dejavnostmi, ki so v letu 2012 dosegli prihodke v znesku, ki ne presega 400.000 evrov za podjetja, ki nudijo storitve, oziroma 700.000 evrov za podjetja, ki opravljajo drugačne dejavnosti (nove omejitve, ki jih uvaja črka m), 2. odstavka, 7. člena zakonskega odloka št. 70 iz leta 2011), ki so za leto 2013 označili izbiro rednega sistema računovodstva. 1.1063829787234043 The admissible deductible VAT to show in the current line is calculated by applying the rate of fifty percent to the tax payable on taxable operations (see Appendix under "Connected agricultural activities"); Odbitni DDV, ki se vnese v to vrstico se določi tako, da se uporabi odstotek od petdeset odstotkov pri davkih za obdavčjive posle (glej dodatek k postavki "Povezane kmetijske dejavnosti"); 0.7941176470588235 LineVW38 Total VAT payable. Vrstica VW38 Skupni dolgovani DDV. 1.1666666666666667 Line VJ16 indicate purchases of microprocessors and central processing units for which the tax is payable by the seller, as provided for by article 17, paragraph 6, letter c). Vrstica VJ16 navedite nakupe mikroprocesorjev in centralnih procesnih enot, za katere davek plača cesionar, skladno s črko c), 6. odstavka, 17. člena. 1.1 d) Online help service d) Pomoč uporabnikom 1.3636363636363635 Types of operation carried out Vrsta izvedenih poslov 1.24 Line VE26 - in this line, the total VAT relative to taxable operations should be indicated: this amount is obtained by increasing or decreasing the total reflected in line VE24 by the sum of the positive or negative variations set out in line VE25. V vrstico VE26 se vnese skupni zneske DDV na obdavčene posle, kar se doseže tako, da se poveča ali zmanjša znesek, ki izhaja iz vrstice VE24 v višini sprememb v plus ali minus navedene v vrstici VE25. 1.1428571428571428 To this end, a specific box is provided on the front cover of the form UNICO 2014 (Personal Income Tax Return) which, when crossed, indicates the inclusion of part VO, completed by the aforementioned persons. V ta namen je na naslovni strani obrazca UNICO 2014 predviden poseben kvadratek, katerega oznaka omogoča signaliziranje prisotnosti preglednice VO, ki jo izpolnijo omenjeni subjekti. 0.9553072625698324 Furthermore, part VK of its own form shall also include any squaring up of output or input VAT resulting from section 3 of part VL of the form of the incorporated company. Poleg tega mora biti v preglednici VK obrazca zajeta tudi morebitna poravnava DDV , kot obveznost ali terjatev, ki izhaja iz razdelka 3. v preglednici VL obrazca pripojene družbe. 1.1403508771929824 Line VO32, box 1 must be crossed by those carrying out activities in the farm holiday sector, as referred to in Law no. 96 of 20 February 2006, who have opted, starting from 2013, for the deduction of VAT and income in the ordinary manners and thus communicate that they have not made use of the flat-rate calculation of the tax as provided for by art. 5 of Law no. 413 of 30 December 1991. Vrstica VO32, kvadratek 1 označijo subjekti, ki izvajajo dejavnost kmečkega turizma v skladu z zakonom št. 96 z dne 20.februarja 2006, ki so od leta 2013 izbrali za odbitek DDV in za določanje dohodka na navaden način in so obvestili, da se ne poslužujejo pavšalnega določanja davka, ki ga predvideva 5. člen, št. 413 z dne 30. decembra 1991. 1.0865384615384615 Where more than one form is completed, reference must be made to the sum of the corresponding lines of the forms. V primeru izpolnitve več obrazcev je treba navesti seštevek odgovarjajočih vrstic iz različnih obrazcev. 0.9977528089887641 Line VW40 indicate the amount corresponding to the excess used credit, net of amounts paid in the form of penalties and interest, if during the tax year to which the return applies amounts requested with specific demands issued following the undue offsetting of existing but unavailable tax credits have been paid (for example use of credits exceeding the annual limit of 516,456.90 euros, as provided for by article 34 of Law no. 388 of 2000). Vrstica VW40 navedite znesek, ki ustreza ponovno vplačanemu dobropisu, v neto znesku brez vplačil kazni in obresti, če so bili v davčnem obdobju iz te napovedi plačani zneski, zahtevani z ustreznimi dokumenti za izterjavo, izdanimi kot posledica neprimerne uporabe pri kompenzaciji obstoječih dobropisov, ki pa niso na voljo (npr. uporaba dobropisov, ki presegajo letno omejitev 516.456,90 EUR, določeno v 34. členu zakona št. 388 iz leta 2000). 0.8116591928251121 Providing these makes it possible to receive, free of charge, from the Revenue Agency, information and updates regarding final payment dates, news, obligations and services offered. Če se navede telefonska številka ali številke prenosnika, telefaksa in naslov elektronske pošte, se lahko brezplačno prejme od Agencije za Prihodke informacije in uskladitve rokov, novosti, obveznosti in ponujenih storitev. 2.152173913043478 The relative data, which must be taken from the register provided for in terms of paragraph 2 of article 38 of Decree Law 41/1995, must be included in line VE30; - line 4 must include the following: 38 člena zakonskega odloka 41/1995 mora biti zajeto v vrstico VE30; - v vrstico 4 se zajame: 1.7555555555555555 In any event these transactions constitute business turnoverfor the transferor. Ti posli zadevajo poslovni promet za cedenta. 1.2083333333333333 In field 2 the quota that is part of the refund for which the controlling company intends to use the refund procedure by means of the tax collection agency must be indicated. V polju 2 mora biti naveden delež povračila za katerega namerava kontrolna družba uporabiti poenostavljen postopek povračila preko izterjevalca. 0.9042253521126761 Line VE34 indicate, in field 1, the sum of operations carried out with application of reverse charge, specified separately in the following fields: - field 2 domestic sales of scrap and other salvage materials as referred to in article 74, paragraphs 7 and 8, for which VAT is to be paid by the seller not subject to tax. V vrstici VE34 je potrebno v polju 1 navesti skupen znesek transakcij, opravljenih z uporabo obrnjene davčne obveznosti, prikazane ločeno na naslednjih področjih: - polje 2 cesije razbitin in drugega odpadnega materiala znotraj države v skladu s 74. členom, odstavki 7 in 8, za katere je predvideno plačilo DDV s strani cesionarja, pasivni davčni subjekt. 1.0876623376623376 The following may also use the simplified accounting regime: - taxpayers who, despite satisfying the requirements set out in paragraphs 96 and 99, article 1, of Law no. 244 of 24 December 2007, have chosen the ordinary regime or the tax relief regime for new business enterprises and self-employment as provided for by article 13 of Law no. 388 of 23 December 2000; - taxpayers who, despite satisfying the requirements set out in article 27, paragraphs 1 and 2, of Decree Law no. 98 of 6 July 2011, have chosen the ordinary regime or the tax relief regime for new business enterprises and self-employment as provided for by article 13 of Law no. 388 of 23 December 2000. K računovodskemu režimu z olajšavami lahko pristopijo: - osebe, ki so kljub izpolnjevanju pogojev iz točk od 96. do 99. iz 1. člena zakona št. 244 z dne 24. decembra 2007 izbrale običajni režim oziroma davčni režim z olajšavami za nove poslovne pobude in samozaposlovanje v skladu s 13. členom zakona št. 388 z dne 23. decembra 2000; - osebe, ki so kljub izpolnjevanju pogojev iz 1. in 2. odstavka 27. člena zakonskega odloka št. 98 z dne 6. julija 2011 izbrale običajni režim oziroma davčni režim z olajšavami za nove poslovne pobude in samozaposlovanje v skladu s 13. členom zakona št. 388 z dne 23. decembra 2000. 1.2184466019417475 Margins relative to non-taxable transactions, which make up the ceiling (to be included in line VE30) Difference btw the considerations, to be included in line VE32 [(sum of the amounts in line 20) + line 21- (sum of the amounts in line 22) - line 23] Marže za neobdavčene posle, ki sestavljajo plafon (zajeti v vrstico VE30) Razlika v plačilih, ki se zajame v vrstico VE32 [(vsota zneskov vrstice 20) + vrstica 21 - (vsota zneskov vrstice 22) - vrstica 23)] 1.16988416988417 In this particular hypothesis the declaring company shall indicate, in parts VH and VK of the form concerning the incorporated company, the debts and the credits transferred by it before the incorporation and, in parts VH and VK of its own form, its own credits and debts transferred in the entire year. Pri te posebnem primeru mora družba prijaviteljica v preglednice VH in VK navesti v obrazec pripojene družbe, dolgove in terjatve, ki jih je slednja prenesla pred pripojitvijo in v preglednice VH in VK obrazca svoje prenesene terjatve in dolgove v celem letu. 1.5384615384615385 In addition, it is pointed out that the total taxable amount of such purchases must be included in field 1 of line VF26. Skupna davčna osnova za te nakupe mora biti izračunana v polju 1 vrstice VF26. 1.0196629213483146 In this second return, the incorporating company shall report its identification data in the box reserved for the declarant with appointment code 9 and in the box reserved for the taxpayer the identification data of the incorporated company; in part VK, in field "Last month of control" (VK1 field 2) shall report the last month in which group payments were made. V tej drugi napovedi mora pripojitvena družba navesti svoje identifikacijske podatke v preglednico, ki je namenjena prijavitelju s šifro funkcije 9 in v preglednico zavezanca identifikacijske podatke pripojene družbe, v preglednico VK v polju "Zadnji kontrolni mesec" (VK1 polje 2) mora biti naveden zadnji mesec v katerem je bilo izvedeno plačilo skupine. 0.9700598802395209 Field 1 indicate the total amount of taxable operations deriving from the sum of the amounts shown in field 1 of line VE24 of all the forms comprising the return. V polje 1 navedite skupni znesek obdavčenih poslov, ki izhaja iz celotnega seštevka zneskov navedenih v polju 1 vrstice VE24 vseh obrazcev, iz katerih sestoji napoved. 1.375 The line must indicate in field 1 the tax code of the consolidating company and in field 2 the amount of the credit transferred, as provided for by art. 7, paragraph 1, letter b), of the decree of 9 June 2004. V vrstici navedite v polje 1 davčno številko in v polje 2 znesek prenesenega dobropisa v skladu s 7.členom, 1.odst., črka b) odloka z dne 9.junija 2004. 0.8 Line VY1 amount payable. Vrstica VY1 znesek za plačilo. 1.2604166666666667 Line VK27 in this line it is necessary to indicate the overall amount of interest transferred to the group by companies which have carried out quarterly periodic payments as provided for by article 7 of Presidential Decree number 542 of 1999. Vrstica VK27 v to vrstico se navede skupni znesek obresti prenesenih skupini s strani družb, ki so izvedle obdobna trimesečna plačila v skladu s 7. členom Odloka Predsednika Republike (O.P.R.) 1.5 Consequently, these transactions are subject to the ordinary VAT regime. Sledi pritegnitev slednjih v navaden sistem DDV. 1.8688524590163935 This reduction also applies in cases in which the late payment is notified by the competent Revenue Agency office. To zmanjšanje obvelja tudi v primeru pritožbe s strani urada. 1.011764705882353 as provided for in article 6, 3rd paragraph, of the Ministerial Decree of December 13, cije, ki jih predvideva 6. člen, 3. odst. ministrskega odloka z dne 13.decembra 1979. 1.037037037037037 exclusively exempt operation izključno neobdavčeni posli 0.6576271186440678 The relief regime imposed by paragraph 5 of article 74-quarter is the natural VAT regime for subjects who undertake travelling shows and smaller taxpayers who carry out show business activities. Režim olajšav, ki ga narekuje člen 74-quater, peti odstavek, sestoji iz naravnega režima DDV za subjekte, ki organizirajo potujoče predstave in za manjše zavezance, ki opravljajo prireditveno dejavnost, katerim je dovoljeno, da uveljavljajo pravico do izbire za uporabo davka na običajne načine. 1.1147186147186148 For example, where the taxpayer intends to set off the tax payable resulting from the monthly payment (e.g. March) with the credit tax receivable from the quarterly payment (e.g. 1st quarter), for the purposes of setting off the monthly tax payable with the quarterly tax receivable it is necessary to anticipate the quarterly settlement by making the payment within the time limit provided for the monthly payment and indicating the amount of the credit balance or the amount of the lesser tax payable in line VH3. Npr. v primeru, da se namerava kompenzirati dolgovani davek, ki izhaja iz mesečnega izplačila (npr. mesec marec) z davkom, ki predstavlja terjatev in izhaja iz trimesečnega plačila (npr. 1.trimesečje) v namene kompenziranja mesečne obveznosti s trimesečno terjatvijo je potrebno preložiti na zgodnejši čas trimesečno plačilo tako, da se izvede v predvidenem roku za mesečno plačilo in se navede v vrstico VH3 znesek preostale terjatve ali manjšo obveznost/davek. 0.6004140786749482 • in the case referred to in code 9 to be used, for example, in the event of an incorporating merger that took place between January 1 and the date of submission of the annual return, the incorporated company must be indicated as the taxpayer and the incorporating company as the declarant. • v primeru, kot je podan pri šifri 9, ki se uporablja na primer pri združitvi s pripojitvijo, ki je bila izvedena v času med 1. januarjem in datumom predložitve letne davčne napovedi, je potrebno kot davčnega zavezanca navesti pripojeno podjetje, kot prijavitelja pa združeno podjetje, katerega davčna številka mora biti navedena v ustreznem polju "Davčna številka prijavitelja", v preostalih poljih pa se navedejo davčna številka in osebni podatki predstavnika združenega podjetja. 1.1907407407407407 If the drawing from the deposit occurred in a tax period subsequent to that in which the purchase without the payment of tax was made, then the taxable amount must be indicated in the return for the year in which the operation took place (deposit or purchase of goods held in deposit, etc.) in line VF14 and, subsequently, in the return for the year in which drawing occurred, it is necessary to include, in lines from VF1 to VF12, the taxable amount and the related tax, also indicating the same amount in line VF21, to allow the subtraction from the turnover of the corresponding amount already indicated in line VF14 of the previous return. Če pa do dviga iz depozita pride v naslednjem davčnem obdobju po tistem, ko je bil izveden nakup brez plačila davka, se davčna osnova navede v napoved za leto izvajanja posla (vnos v skladišče, nakup hranjenega sredstva na skladišču, itd), v vrstico VF14 in nato v napoved za leto, v katerem je prišlo do jemanja iz skladišča, se v vrstice VF1 do VF12 vnesejo davčna osnova in davek tako, da se poleg samega zneska navede v vrstico VF21, da se od obsega nakupa odšteje ustrezni znesek, ki je bil že vnesen v vrstici VF14 predhodne napovedi. 0.8532608695652174 By indicating the amount, the validity of this credit is restored and equal to that of the credit generated during the tax period to which the return refers. S tako izpostavljenostjo se veljavnost dobropisa, ki se zahteva za povračilo, znova vzpostavi in izenači z veljavnostjo dobropisa, ki je nastal v davčnem obdobju iz te davčne napovedi. 1.029090909090909 Line VO35, box 1 must be crossed by taxpayers who began trading after 31 December 2007 and who have applied, starting from 2013, the beneficial tax regime for young businesspeople and unemployed workers as provided for by article 27, paragraphs 1 and 2, of Decree Law no. 98 of 2011. Polje 1 v vrstici VO35 morajo označiti zavezanci, ki so začeli opravljati dejavnost po 31. decembru 2007 in ki od leta 2013 naprej koristijo davčne ugodnosti za mlade podjetnike in mobilne delavce skladno s 1. in 2. odstavkom, 27. člena zakonskega odloka št. 98 iz leta 2011. 1.122 Line VA1 in the event of a merger, division, conferment and transfer of the business or other extraordinary transactions, or substantial subjective transformations occurring during the course of the year, the VAT registration number of the person transformed (incorporated or division company, person conferring or ceding the business) must be indicated by the declarant taxpayer in the form (or forms in the case of separate accounts) used to indicate the data relating to the activity carried out by the said person in the period preceding the transformation. Vrstica VA1 v primeru spojitve, odcepitve, vložka ali cesije podjetja ali drugih izrednih poslov ali večjega preoblikovanja subjekta, do katerega pride v teku leta zavezanec prijavitelj navede identifikacijsko številko DDV preoblikovanega subjekta (pripojena, odcepljena družba, subjekt, ki je vložil vložek ali cedent podjetja, itd.) v obrazec (ali obrazce v primeru ločenega knjigovodstva), ki se uporablja za navajanje podatkov glede dejavnosti, ki jo leta opravlja v obdobju pred preoblikovanjem. 0.981651376146789 Ordinary accounting system for minor businesses - Art. 18, paragraph 6, Presidential Decree no. 600 of 1973 Režim navadnega knjigovodstva za manjše zavezance - 18. člen, 6. odst., Odloka Predsednika Republike (O.P.R.) 1.202290076335878 The taxpayer who, when making periodic or payment on account uses special tax credits or credits received from savings management companies, must indicate in the field "debits", of the lines included between VH1 and VH13, the results of the payments and the amount of the payment on account net of the credits used. Zavezanec, ki za obdobno izplačilo ali akontacijo, uporablja posebne davčne dobropise ali terjatve, ki jih prejme od družbe za upravljanje, mora v polje "obveznosti" v vrstice od VH1 do VH13 navesti podatke plačil in znesek akontacije neto uporabljenih terjatev. 1.9594594594594594 Determination of income in ordinary manners for other agricultural activities - Art. 56 bis, paragraph 5 of the TUIR (Income Tax Consolidate Act) Določanje dohodka na navaden način za druge kmetijske dejavnosti - 56 bis. 1.353846153846154 Payments of the tax relating to the aforesaid operations must be indicated in line VL24. Vplačila davka za omenjene posle je treba navesti v vrstico VL24. 1.0 exempt operations and occasional taxable operations without related purchases posli oproščeni davka občasni posli neoproščeni davka, brez povezanih nakupov 1.055045871559633 The amount of the current line, added algebraically to that indicated in line VF56, must be specified in line VF57. Znesek te vrstice, algebrično seštet s tistim, ki je naveden v vrstici VF56, mora biti vnesen v vrstici VF57. 1.0219435736677116 Pursuant to article 10 of Decree Law no. 78 of 1 July 2009, as amended by article 8, paragraphs 18 and 19, of Decree Law no. 16 of 2012, the annual VAT credit may be used to offset amounts of over 5,000 Euro starting from the 16th day of the month following the month of submission of the return from which the credit emerges. V skladu z 10. členom zakonskega odloka št. 78 z dne 1. julija 2009, kakor je bil spremenjen z 18. in 19. odstavkom, 8. člena zakonskega odloka št. 16 iz leta 2012, se lahko poplačilo letnega dobropisa DDV, ki presega 5.000 EUR, izvede od 16. dne naprej v mesecu, ki sledi predložitvi davčne napovedi, iz katere izhaja. 1.1476510067114094 Legislative Decree no. 60 of 26 February 1999 in carrying out the delegation contained in Law no. 288 of 03 August 1998 (which provided for the abolition of the tax on shows and the introduction of the tax on entertainment limited to certain activities) drew a distinction between the entertainment activities listed in the tariff enclosed to Presidential Decree no. 640 of 26 October 1972, as amended by article 1 of Legislative Decree no. 60/1999 referred to above, (which are subject to the tax on entertainment and VAT on the basis of the special criteria imposed by paragraph six of article 74), and the show business activities indicated in table C, enclosed to Presidential Decree no. 633/1972, whose activities are subject to VAT on the basis of the ordinary criteria only and to whom the provisions of article 74-quater apply to these activities. Zakonski odlok št. 60 z dne 26. februarja 1999 pri izvajanju pooblastila, ki ga zajema zakon št. 288 z dne 03. avgusta 1998, ki predvideva odpravo davka na prireditve/predstave in ustanovitev davka na zabave z omejitvijo na nekatere dejavnosti, so bile ločene zabaviščne dejavnosti navedene v tarifi, ki je priložena odloku predsednika republike št. 640 z dne 26. oktobra 1972 spremenjene s 1. členom navedenega zakonodajnega odloka št. 60/1999, podvržene davku na zabave in DDV po posebnih kriterijih, ki jih narekuje 74. člen, šesti odstavek, od prireditvenih dejavnosti, ki so navedene v razpredelnici C, priloženi odloku predsednika republike št. 633/1972 in so podvržene samo DDV glede na običajne kriterije in naslovnice določil 74-quater. 1.070631970260223 Section 3 has been provided to allow taxpayers who have opted to benefit from the provisions of article 2, paragraph 36-vicies ter, of Decree Law no. 138 of 13 August 2011, to indicate details identifying their relationship with financial operators as provided for by article 7, paragraph Oddelek 3 je bil predviden, da lahko osebe, ki želijo koristiti določbe iz točke 36-vicies-ter 2. člena zakonskega odloka št. 138 z dne 13. avgusta 2011, navedejo identifikacijske podatke odnosov s finančnimi posredniki iz 6. odstavka 7. člena OPR št. 605 iz leta 1973. 0.9886363636363636 - taxpayers who carry out exempt operations which entail the total non-deductibility of - zavezanci, ki so opravljali davčno oproščeni posel, ki pomenijo popolni odbitek DDV od 1.39247311827957 In the case of regularisation of a tax payment omitted during a previous periodic payment, the taxpayer must not take into account the amounts paid for this reason, in the line of part VH corresponding to the period in which the regularisation is carried out. V primeru urejanja neplačanega davka, ki zadeva prejšnje obdobno plačilo, mora zavezanec upoštevati v vrstici preglednice VH, ki ustreza obdobju urejanja, plačane zneske iz tega naslova. 1.1818181818181819 Finally, in terms of article 20 of Legislative Decree 60/1999 cinema hall operators are entitled to a tax credit, which can be deducted when the VAT is settled and paid or set-off in terms of article 17 of Legislative Decree no. 241 of 09 July 1997, in place of the tax relief provided by the legislation previously in force. 20. člen zakonodajnega odloka št. 60/1999 je priznal izvajalcem kinematografskih dvoran, namesto bone, ki jih predvideva sistem, davčni dobropis, ki se lahko odbije namesto izplačila DDV ali kompenzira v skladu s 17. členom zakonodajnega odloka št. 241 z dne 09. julija 1997. 1.2530120481927711 In the box, which must always be completed, the following data must be provided: VAT registration number V kvadratku, ki ga je treba vedno izpolniti morajo biti navedeni naslednji podatki: 1.5315533980582525 Obligations of dental technicians and other health workers By virtue of Law no. 7 of 17 January 2000, which regulates transactions relative to gold and silver, subjects carrying out health professions and skills and in particular dental technicians and dentists who carry out exclusively VAT exempt transactions referred to in art. 10, no. 18 are obliged to submit the annual VAT return, in terms of article 17, paragraph five, with the application of the so-called reverse-charge mechanism if, during the fiscal year they purchased: - gold material and semi-worked articles with a purity equal to or superior than 325 thousandths. V skladu z zakonom št. 7 z dne 17. januarja 2000, ki ureja posle v zvezi z zlatom in srebrom, subjekti, ki izvajajo zdravstveni poklic in predvsem zobozdravstveni tehniki in zobozdravniki, ki izvajajo izključno posle, ki niso obdavčeni z DDV v skladu z 10. členom , št. 18 morajo predložiti letno napoved DDV, če so v davčnem letu izvedli v skladu s 17. členom, peti odstavek, z uporabo mehanizma obratnega odbit 1.0536912751677852 Those who submit the unified return must indicate the required data in part VX in section III of part RX in the UNICO 2014 (Personal Income Tax Return) form. Subjekti, ki vložijo poenoteno davčno napoved, morajo navesti zahtevane podatke v razpredelnici VX v oddelku III razpredelnice RX obrazca UNICO 2014. 1.0 4.1.1 - TYPE OF RETURN 4.1.1 - VRSTA NAPOVEDI 1.167608286252354 In addition, it is pointed out that if the procedure for group VAT payment is not renewed in the following year with reference to the controlling company itself or if the procedure ceased during the year, any group credit surplus for which a refund has not been requested but which has been carried over for deduction by the ex-controlling organisation or company must be indicated in line VA12 of the 2014 VAT return form (see instructions at line VA12), exclusively for the amount paid in 2013 and for which the guarantees required by article 6, 3rd paragraph, of the Ministerial Decree of 13.12.1979 must be provided. V primeru, da se postopek izplačila DDV skupine ne obnovi v naslednjem letu pri tej isti kontrolni družbi ali je postopek prenehal v teku leta, morebitni presežek terjatve skupine za katerega ni bilo zahtevano povračilo je bilo obračunano v olajšavo s strani ustanove ali bivše kontrolne družbe mora biti navedeno v vrstici VA12 napovedi DDV/2014 (glej navodila VA12) v mejah kompenziranega zneska v letu 2013 in za katerega morajo biti dane garancije, ki jih predvideva 6. člen, 3. odstavek, v Ministrskem Odloku z dne 13.12.1979. 1.0404040404040404 In the declarant part, the tax representative shall report his/her own details with appointment code 6. V polje prijavitelja mora davčni predstavnik navesti svoje podatke tako, da vnese šifro funkcije 6. 1.1851851851851851 VE Sec. 2 Transfers of agricultural products with own tax rates. Cesija kmetijskih proizvodov po lastni davčni stopnji. 0.7711864406779662 form; - line VX6 must be completed to indicate the amount transferred by taxpayers who have predloženi davčni napovedi; - izpolnitev vrstice VX6 z navedbo zneska, ki so ga predali subjekti, ki so se odločili za 1.110091743119266 Said surplus must be indicated in the current line if the annual adjustment has been paid in a single instalment or if it has been paid in instalments but said surplus has not been either fully or partly recovered with successive instalments. Ta presežek mora biti naveden v tej vrstici, če je letna poravnava bila plačana v enkratnem znesku ali v primeru, da je le ta bil plačan v obrokih, a ta presežek ni bil v celoti ali delno poplačan z naslednjimi obroki. 1.1693548387096775 • the amount from line VF24 if in line VF30 box 1 has been crossed, reserved for taxpayers to whom the regime governed by article 74-ter applies. • znesek vrstice VF24, če je bil v vrstici VF30 označen kvadratek 1, namenjen zavezancem iz režima, ki ga ureja 74-ter člen. 1.174757281553398 Consequently, in this case the conferring or incorporated subject shall not file the VAT return concerning the year 2013. Posledično pripojeni subjekt, v katerega se je vlagalo, ne sme predložiti napovedi DDV za leto 2013. 2. 1.1829268292682926 Note that article 10, paragraph 1, letter a), of Decree Law no. 35 of 14 March 2005, modifies the provision in question, introducing the special deduction regime, for associative organisations that sell agricultural products principally produced by their members, on the totality of transfers of agricultural and ichthyic products that fall under the categories listed in table A, part I, contained in Presidential Decree no. 633 of 1972 (cp. Circular Letter no. 1 of 17 January 2006). 10. člen, 1. odstavek, črka a), zakonskega odloka št. 35 z dne 14. marca 2005 je spremenil določilo v pregledu s tem, da se je za združenja, ki poskrbijo za prodajo kmetijskih proizvodov, predvsem proizvode družbenikov, predvidela uporaba posebnega režima odbitka za vse cesije kmetijskih in ribjih proizvodov med tistimi, ki so navedeni v tabeli A, I.del, priložen odloku predsednika republike št. 633 z 1972. 0.9820224719101124 Line VL40 indicate the amount corresponding to the excess used credit, net of amounts paid in the form of penalties and interest, if during the tax period to which the return refers amounts requested with specific demands issued following the undue offsetting of existing but unavailable tax credits have been paid (e.g. the use of credits over the annual limit of 516,456.90 euros, as provided for by article 34 of Law no. 388 of 2000). Vrstica VL40 navedite znesek, ki ustreza ponovno vplačanemu dobropisu, v neto znesku brez vplačil kazni in obresti, če so bili v davčnem obdobju iz te napovedi plačani zneski, zahtevani z ustreznimi dokumenti za izterjavo, izdanimi kot posledica neprimerne uporabe pri kompenzaciji obstoječih dobropisov, ki pa niso na voljo (npr. uporaba dobropisov, ki presegajo letno omejitev 516.456,90 EUR, določeno v 34. členu zakona št. 388 iz leta 2000). 1.2134831460674158 The filing of the annual VAT return by individuals obliged to do so must be carried out electronically only. Subjekti, ki morajo predložiti letno napoved, to opravijo izključno na elektronski način. 1.0 Credits PLAČILA 0.8666666666666667 Calculation of income for companies comprised by farmers - Article 1, paragraph 1094, Law no. 296 of 27 December 2006 Določitev dohodka za podjetja, ki jih sestavljajo kmetijski podjetniki - 1094. odstavek 1. člnea zakona št. 296 z dne 27. decembra 2006 1.7816091954022988 • purchases relating to operations carried out by travel agencies with the application of the special regime provided for by article 74-ter (see Appendix). • nakupi za posle, ki jih izvajajo potovalne agencije z uporabo posebnega režima, ki ga 1.3103448275862069 1 to 3 years imprisionment (article 5) Zapor od 1 do 3 let (5. člen) 1.1986754966887416 It is pointed out that the amount of interest owed relative to the tax payable when the annual return is made, must not be included in this line, but must be indicated in line VW36. Višina dolgovanih obresti za davek,ki ga je treba plačati ob letni napovedi, ne sme biti zajeta v tej vrstici, ampak mora biti navedena v vrstici VW36. 1.2374727668845316 The following information must be indicated: - in line 1 indicate the aggregate amount of the considerations due by the highest bidders, gross of VAT, relating to the transactions carried out (taxable and non-taxable) that fall within the special regime; - in line 2 indicate the aggregate sum of the amounts that the auction agency has paid to customers; - in line 3 indicate the aggregate amount of the gross margins, i. e. the difference between line 1 and line 2; - in line 4 indicate the aggregate amount of the gross margins relative to the taxable transactions. Podatki, ki jih je treba navesti, so naslednji: - v vrstico 1 se navede skupna višina plačil, ki se dolgujejo kupcem z davkom za izvedene posle (obdavčeni ali ne), ki spadajo v poseben režim; - v vrstico 2 se navede skupna višina zneskov, ki jih plačajo lastniki dražbene hiše komitentom; - v vrstico 3 se navede skupna višina bruto marž, ki izhajajo iz razlike med vrstico 1 in vrstico 2; - v vrstico 4 se navede skupna višina bruto marže za obdavčene posle. 1.3915094339622642 "The relevant procedure under discussion, in the same way as for the imports of investment gold, entails the enclosure (by the taxable subject) of a certificate with the customs declaration on the subject's own letterhead, which specifies how the regulation invoked is rendered operative" (circu "Način zajema kot za uvoze investicijskega zlata izjavo pasivnih subjektov, ki se priloži carinski deklaraciji, potrditev na papirju z glavo v katerem je izrecno specificiran naslov iz katerega se izvaja zakonski 2.2448979591836733 Fraudulent return: reference, in the return, to assets with a lower value than the actual one and/or non-existent liabilities, on the basis of false representation in compulsory accounting entries and using fraudulent means, when at the same time: a) the amount of tax avoided is higher than 30,000 Euro; b) the full total of the amounts subtracted from the imposition is higher than 5% of the amount subject to VAT which is indicated in the return or, in any case, higher than 1,000,000 Euro False return: Reference, in the return, to assets that make up a total which is less than the effective one, and/or false liabilities, when jointly: a) the unpaid tax is greater than 50,000 Euro; b) the full total of the components subtracted from the imposition is higher than 10% of the amount subject to VAT which is indicated in the return or, in any case, higher than 2,000,000 Euro Goljufive lažne navedbe: navedba terjatev v davčni napovedi za znesek, manjši od dejanskega, in/ali lažnih obveznosti na podlagi lažnih obveznih računovodskih evidenc in z uporabo goljufivih sredstev, pri čemer velja še: a) neplačani davek znaša več kot 30.000 EUR; b) skupni znesek neobdavčenih elementov je večji od 5% obdavčenega DDV zneska se v napoved navede in je višji od 1.000.000 eur 1.1014492753623188 This part must indicate VAT payable or the tax credit relating to the group. V tej preglednici se navede dolgovani DDV in davčno terjatev skupine. 1.2372881355932204 It is pointed out that in the case of the presence of either a VAT credit in line VX2 or an excess payment in line VX3 the sum of the amounts in the aforementioned lines must be apportioned among lines VX4, VX5 and VX6. V primeru tako terjatve DDV v vrstici VX2 ali presežka pri plačilu v vrstici VX3 mora biti vsota navedenih zneskov v omenjenih vrsticah razdeljena med vrsticami VX4, VX5 in VX6. 1.0714285714285714 Simple companies, as identified by article 5, Enostavne družbe ali podobne v skladu s 5. 1.0133333333333334 Line VK21 total of debits transferred, comprising the sum of debits indicated in part VH, section 1, limited to the period of control, increased by any amount resulting in line VX1, in the event of control during the whole year. Vrstica VK21 skupno število prenesenih obveznosti, ki sestoji iz vsote obveznosti navedenih v preglednici VH, razdelek 1, za kontrolno obdobje, povečano za morebitni znesek v skladu z vrstico VX1 v primeru celoletne kontrole. 0.8634146341463415 In any case, taxpayers who indicate the code 4 and an annual tax credit must complete line VX2 or the corresponding line of section III of part RX in the Unico 2014 return form. Vendar navedba šifre 4 s strani subjektov, ki navedejo dobropis za letni davek, v vsakem primeru narekuje izpolnitev vrstice VX2 ali ustrezne vrstice v oddelku III v razpredelnici RX iz obrazca Unico 2014. 1.3462897526501767 These subjects can fulfil their obligation of electronically filing the statements also by using companies participated by national counsels or by the registers, boards or rolls as specified in the abovementioned decree, by the relevant enrolled subjects, by the associations representing them, by the relevant social securities systems, by the single members of said associations. Ti subjekti lahko elektronsko predložijo napoved s pomočjo družb, kjer sodeluje nacionalni svet zbornic določenih v predhodnem odloku, reprezentativnih združenj slednjih, nacionalnih ustanov za zdravstveno in pokojninsko zavarovanje, posameznih članov združenj do omenjenih združenj. 1.1879432624113475 In this second return, the incorporating company shall report its own identification data in the box reserved for the declarant with appointment code 9 and in the box of the taxpayer the identification data of the incorporated company; in part VK, in field "Last month of control" (VK1 field 2) shall report month 13 must be indicated. V tej drugi napovedi mora družba pripojiteljica navesti svoje identifikacijske podatke v polje za prijavitelja s šifro funkcije 9 v polje zavezanca identifikacijske podatke pripojene družbe; v preglednico VK v polje "Zadnji kontrolni mesec" (VK1 polje 2) mora biti naveden mesec 13. 1.0297029702970297 In line VD52, the surplus credit from line VD56 must be indicated (return related to the tax year 2012). V vrstico VD52 se navede presežek terjatve, ki izhaja iz vrstice VD56 v napovedi za davčno leto 2012. 1.2053231939163498 Accordingly, to communicate the option exercised in 2013, the amateur sports societies and associations, the non-profit associations and the pro-loco associations, legally recognised non-profit band associations, amateur choirs, drama societies and music and popular dance associations, must cross box 1 of line VO30. Amaterska športna društva in združenja, nepridobitna društva godbena društva, amaterski pevski zbori, dramska društva, društva ljudske glasbe in plesa, ki so zakonsko priznani in nepridobitni za posredovanje izbire v letu 2013 označijo kvadratek 1 v vrstici VO30. 0.875 The "VAT registration number Polje "Identifikacijska številka 1.2883895131086143 The following contributes to the formation of the business turnover in terms of article 20: the aggregate amount of the transfers of goods and the performance of services, which are recorded or which are subject to being recorded with reference to the tax period, including the taxable amount relative to VAT transactions with deferred payment. K oblikovanju poslovnega prometa prispevajo v skladu z 20. členom skupni znesek cesij sredstev in opravljenih storitev, registriranih ali podvrženih registraciji z nanašanjem na davčno obdobje, vključno z davčno osnovo za posle DDV in preloženo zapadlostjo v plačilo. 0.9786729857819905 In the specific case of taxpayers who have recorded operations subject to VAT with VAT rates or set-off percentages that are no longer present in part VE, they must calculate the taxable amounts for these operations in the line corresponding to the rate closest to the one applied, calculating the corresponding taxes, and then include the (positive or negative) tax difference in line VE25 among the adjustments. V posebnem primeru, ko je v davčnem letu zavezanec registriral obdavčene posle z davčno stopnjo ali odstotke kompenzacije, ki niso več prisotni v preglednici VE, mora obračunati davčne osnove, ki zadevajo te posle v ustrezno vrstico tiste davčne osnove, ki je najbližja tisti, ki se uporablja, tako da se izračunajo ustrezni davki in se potem vključi davčna razlika (pozitivna ali negativna ) v vrstico VE25 med spremembe. 1.4191616766467066 As specified above (see paragraph 1.2), taxpayers with unified accounting systems in terms of VAT must complete their modularly structured return form consisting of: - the front cover containing, in particular, the taxpayer's details and the signature of the return; - a form, consisting of several parts (VA - VC - VD - VE - VF - VJ - VH - VK - VL - VT - VX - VO), to be filled in by every subject to report accounting data and other data concerning the business performed; Kot je bilo prej poudarjeno (glej odstavek 1.2) zavezanci, ki imajo poenoteno knjigovodstvo DDV, morajo izpolniti obrazec za napoved z modularno strukturo in sestoji iz: - naslovne strani, ki vsebuje predvsem podatke zavezanca in podpis napovedi; - obrazec sestavljen iz več preglednic (VA - VC - VD - VE - VF - VJ - VH - VK - VL - VT 1.1337209302325582 • field 6, the transferred credit surplus, which must correspond to the amount indicated in line VK23 (credit surplus) of the return of each individual company participating in group VAT payment; • polje 6, presežek prenesene terjatve, ki mora ustrezati znesku, ki je naveden v vrstici VK23 (presežek terjatve) napovedi vsake družbe, ki je udeležena v plačilu skupine; 0.8202247191011236 The prospectus below clarifies how agricultural producers who have applied the special regime governed by article 34-bis must complete the return. V spodaj navedeni razpredelnici so vnesena pojasnila o načinih izpolnjevanja napovedi s strani kmetijskih proizvajalcev, ki so uporabljali poseben režim, ki ga ureja 34-bis člen. 0.9851301115241635 NOTICE: following the removal of part VR, the request for refund of VAT credit emerging from the annual VAT return must be made by completing line VX4 or the corresponding line in section III of part RX of the UNICO form for taxpayers submitting the unified return. OPOZORILO: po odpravi razpredelnice VR je potrebno poplačilo dobropisa, ki izhaja iz letne davčne napovedi, zahtevati z izpolnitvijo vrstice VX4 oziroma ustrezne vrstice v oddelku III razpredelnice RX obrazca UNICO za zavezance, ki predložijo izjavo v poenoteni obliki. 0.9652173913043478 Line VF33 the box must be crossed by taxpayers who made use, in 2013, of the option referred to in art. 36-bis. V vrstici VF33 morajo označiti kvadratek zavezanci, ki so v letu 2013 uveljavljali opciji v skladu s 36-bis členom. 1.196319018404908 Line VF18 domestic purchases, intra-community purchases and imports, net of VAT, for which, as provided for by art. 19-bis1, or other enactments, the deduction of the tax payable is not admitted. Vrstica VF18 nakupi znotraj države, nakupi v državah Skupnosti in uvozi, brez DDV za katere v skladu s 19-bis1 členom ali druga določila ni dovoljen odbitek davka. 0.737885462555066 "In case of a total division that does not imply the transfer of companies or business complexes, the obligations and rights resulting from applying VAT to the operations performed by the division company, including those concerning the filing of the annual return of the division company and the payment of the resulting tax, shall be "V primeru popolne odcepitve, ki ne zajema prenos podjetja ali kompleksov podjetja, obveznosti in pravice, ki izhajajo iz uporabe davka na dodano vrednost za posle, ki jih izvede odcepljena družba, vključno s tistimi, ki zadevajo predložitev letne napovedi odcepljene družbe in plačilo izhajajočega davka, morajo biti izpolnjeni s solidarno odgovornostjo drugih družb, ki so koristnice in jih lahko izvajajo družbe koristnice določene v aktu o odcepitvi. 1.1696969696969697 To determine the extent of the adjustment it is necessary to refer to the total deduction made as an estimate when the purchase was made and to the deduction due when the goods were first used. Za določanje mere popravka se je potrebno sklicevati na višino odbitka, ki se opravi na domneven način ob nakupu in tisti,ki pripada v trenutku njihove prve uporabe. 0.8368421052631579 After the minimum period for the chosen regime has elapsed, the option remains valid for each year that follows so long as the option made is actually applied. Ko preteče minimalni čas v izbranem režimu, ostane opcija veljavna za vsako naslednje leto, dokler ostane konkretna uporaba izbire ne da bi bilo ponovno potrebno označiti ustrezni kvadratek. 1.1666666666666667 Prospectus by controlling companies Razpredelnice kontrolne družbe 1.031111111111111 In Section 4, line VE36, the field reserved for indicating operations carried out pursuant to article 7 of Decree Law no. 185 of 2008 for which VAT is payable at a later date which was eliminated on 1 December 2012 has been removed. V oddelku 4, vrstica VE36, je bilo odpravljeno polje, namenjeno vpisovanju transakcij v zvezi z nerealiziranimi posli v skladu s 7. členom uredbe z zakonsko močjo št. 185 iz leta 2008, ki je bila ukinjena s 1. decembrom 2012. 1.0599078341013826 Line VL9 indicate the VAT credit carried over for deduction or as a set off in the previous return (VAT/2013 return relating to 2012) and carried over for deduction with form F24 prior to submission of the return relating to 2013. V vrstico VL9 navedite terjatev ddv kot olajšava ali kompenzacija navedena v predhdni napovedi (napoved DDV/2013 in za leto 2012) ter uporabljen kot kompenazcija v obrazcu F24 pred predložitvijo napovedi za leto 2013. 0.5968992248062015 In this case there is no obligation to institute separate accounting methods. V takem primeru ne obstaja obveznost ločenega knjigovodstva, ampak se v vsakem primeru zahteva ločeno beleženje omenjenih poslov. 1.1675977653631284 Line VE30 indicate, in field 1, the total of exports and other non-taxable operations which contribute to the formation of the ceiling as provided for by art. 2, paragraph 2, of Law no. 28 of 18 February 1997. V vrstico VE30 navedite v polje 1 vse izvoze in druge obdavčljive posle, ki pripomorejo k oblikovanju limita v skladu z 2. členom, 2. odst. zakona št. 28 z dne 18. februarja 1997. 0.544 Penalty ranging from 258 Euro to 2,065 Euro (article 5, paragraph 3) Kazen od 258 do 2.065 eur (5. člen, 3. odst.) Kazen od 100% do 200% večjega davka in/ali razlike terjatve (5. člen, 4. odst.) 1.9777777777777779 • from 6031 to 6033 for quarterly payments and 6034 for the fourth-quarter payment made by taxpayers as referred to in art. 73, paragraph 1, letter e) and article 74 paragraph 4; • od 6031 do 6033 za trimesečna plačila in 6034 za plačilo četrtega trimesečja, ki ga izve 1.2820512820512822 To this end, in the spaces reserved for the amounts, two zeros have been preprinted after the comma. V ta namen so v polja za zneske že natisnjeni dve ničli, ki stojita za vejico. 0.7942386831275721 In order to access the Fisconline service, in the section provided on the Revenue Agency's website users must provide their tax code (in the "user" box) and the password sent to their domicile. Za dostop do storitev Fiscoline je treba navesti v ustreznem oddelku na spletni strani Agencije za prihodke www.agenziaentrate.gov.it svojo davčno številko (ki se vpiše v polje »uporabnik«) in geslo, ki je bilo poslano na naslov zadevne osebe. 1.1818181818181819 Line VO12, box 1 must be crossed by taxpayers who have entrusted their accounting to third parties and who have exercised the option as provided for by art. 1, paragraph 3, of Presidential Decree no. 100 of 23 March 1998. Vrstica VO12, kvadratek 1 označijo zavezanci, ki so tretjim osebam zaupali knjigovodstvo in ki so izvedli opcijo, ki jo predvideva 1. člen, 3. odst., Odloka Predsednika Republike (O.P.R.) 1.5503355704697988 The subjects referred to in paragraph 5-bis above must set out the abovementioned purchases separately in the accounting records so as to exercise the right to the deduction by indicating the sum of the deductible VAT in line VF36. odst. morajo ločeno knjižiti zgoraj navedene nakupe v namene izvajanja pravice do odbitka tako, da se navede višina DDV, ki se odbije v vrstici VF36. 1.303030303030303 Indicate the amount specified in line VW38. Navede se znesek iz vrstice VW38. 1.2115384615384615 Box 6 must be crossed by taxpayers who, starting from 2013, waived the option for the application of tax in the ordinary ways. Kvadratek 6 označijo zavezanci, ki so od leta 2013 preklicali opcijo za uporabo davka na navadne načine. 0.78125 Payments and installments Vplačila in obročno odplačevanje 0.9913793103448276 Ordinary accounting system for artists and professionals - Art. 3, paragraph 2, Presidential Decree no. 695 of 1996 Režim navadnega knjigovodstva za umetnike in strokovnjake - 3. člen, 2. odst., Odloka Predsednika Republike (O.P.R.) 1.094890510948905 If the due date should fall after 31.12.2013, the same increase is to be indicated in the corresponding line of the tax return form for the year 2014. V primerih, ko pride do zamenjave fakture po 31.12.2013 se ista sprememba v plus navede v ustrezno vrstico obrazca napovedi za leto 2014. 1.1785714285714286 4.1.7 - ENDORSEMENT OF CONFORMITY 4.1.7 - POTRDILO USTREZNOSTI 1.0972222222222223 Line VE33 indicate the total of exempt operations as referred to by article 10. V vrstico VE33 navedite višino oproščenih poslov v skladu z 10. členom . 1.1290322580645162 communicate the option exercised in 2013 must cross box 1 of line VO7. izbiro v letu 2013, morajo označiti kvadratek 1 v vrstici VO7. 1.1715575620767493 • indicate the total amount of intra-community purchases of goods, taking into account adjustments as per art. 26, recorded both in the output tax records (articles 23 or 24) and the input tax records (art. 25), indicating in field 1 the amount for intra-community purchases, including non-taxable or exempt operations as provided for by art. 42, paragraph 1, of Decree Law no. 331/1993, and in field 2 the amount for taxable purchases even if this is not deductible in accordance with art. 19-bis1 or other provisions; • navedite celoten datum nabave sredstev med državami Skupnosti, upoštevajoč spremembe v skladu s 26. členom, zabeležene v registru v skladu s 23. členom ali s 24. členom, ki v registru nabav (25. člen) z vnosom zneskov nabav med državami Skupnosti v polje 1, vključno z neobdavčenimi ali oproščenimi v skladu z 42. členom, 1. odst. zakonskega odloka št. 331/1993 in v polje 2 davek za obdavčene nabave tudi če niso odbitni v skladu z 19-bis1. 1.391304347826087 This line, taking into account the total of the adjustments set out in line VF56, must indicate: Upoštevajoč vse popravke v skladu z vrstico VF56 se v vrstico navede: 1.2448979591836735 The line must also indicate purchases relating to operations carried out on an occasional basis that fall within the scope of the specific regime provided for connected agricultural activities by article 34-bis (see instructions for line VF55). V vrstici je potrebno navesti tudi nakupe, ki se nanašajo na operacije, ki se izvajajo le občasno in spadajo v poseben režim, predviden za kmetijske dejavnosti, povezanih preko člena 34-bis (prim. 0.9487179487179487 Other transactions with own tax rates Drugačni posli od lastne davčne stopnje 0.8947368421052632 VAT return forms for the year 2013 Obrazci za napoved za DDV za leto 2013 1.9852941176470589 Obligation to adopt separate accounting 1 module for agricultural activity and completion of section 3-B of part VF 1 module for connected agricultural activity and completion of line VF30 part 7 Obligation to adopt separate accounting 1 module for agricultural activity 1 obrazec kmetijske dejavnosti in izpolnejvanje vrstice VF30 kvadratek 7 Obveznost ločenega knjigovodstva 1 obrazec kmetijske dejavnosti 1.123249299719888 Line VO14, box 1 must be crossed by persons who put on travelling shows as well as those who carry out other activities relating to shows as indicated in table C enclosed to Presidential Decree 633 of 1972 which have achieved a business turnover during the previous year of no more than 25,822.84 Euro who communicate that they have opted, from 2013, for the application of tax in the ordinary manner. Vrstica VO14, kvadratek 1 morajo subjekti, ki izvajajo potujoče prireditve ter tisti, ki izvajajo zabaviščne dejavnosti, ki so navedene v tabela C, ki je priložena odloku predsednika republike št. 633 z 1972, ki so v predhodnem letu ustvarili poslovni promet, ki ne presega 25.822,84 evrov, ki obvestijo, da so od leta 2013 izbrali navaden način obdavčenja. 0.8048780487804879 Taxpayers who have completed line VL10 may not complete this line. Izpolnjevanje te vrstice ni dovoljeno za subjekte, ki niso izpolnili vrstico VL10. 0.5855513307984791 - intra-community transfers referred to in article 41 of Decree Law no. 331 of 30 August 1993, converted by Law no. 427 of 29 October 1993, which include: Podajajo se pojasnila za določanje poslov, ki se navedejo v vrstico VE30, polje 3: - cesije med državami skupnosti vskladu s 41. členom zakonskega odloka št. 331 z dne 30. avgusta 1993, spremenjenega v zakon št. 427 z dne 29. oktobra 1993, med katerimi so zajete: 1.0555555555555556 from the return relating to 2012 and transferred to it from this, wholly or partly, as a result DDV, ki izhaja iz napovedi za leto 2012 in cesija slednjega v celoti ali delno po opravlje 1.219895287958115 In addition, it is pointed out that sales of goods made with application of the special margin regime must be included in part VE subdivided into the taxable and non-taxable transactions, in accordance with the methods set out below. Cesije sredstev,ki se izvajajo z uporabo posebnega režima marže morajo biti zajete v preglednici VE, razdeljene med obdavčenimi in neobdavčenimi posli glede na načine navedene v nadaljevanju. 1.4248366013071896 It is to be noted that taxpayers who make use of a reduction of the taxable base (publishers) must indicate, in part VE, the taxable amount related to the operations after the due reduction has been already considered. Če morajo zavezanci, ki uveljavljajo zmanjšanje davčne osnove (izdajatelji) v preglednici VE navesti davčno osnovo poslov že neto pripadajočega znišanja. 1.1643835616438356 This line must not be completed if the total amount of VAT payable is equal to or less than 10.33 Euro (10.00 Euro as a result of rounding-off carried out in the return). Ta vrstica ne sme biti izpolnjena v primeru, da skupni DDV, ki ga je treba plačati znaša 10,33 ali manj (10,00 eur zaradi zaokrožitve v napovedi). 0.6509433962264151 The VAT registration number of each taxpayer must always be provided. Identifikacijska številka DDV Navedena mora biti identifikacijska številka DDV, ki jo dobi vsak zavezanec. 0.8647619047619047 c-quater "income, other than income referred to previously, in any event earned by means of relationships from which arise the right or the duty to forward sell or purchase financial instruments, currencies, precious metals or goods or to receive or carry out on term, one or more payments linked to interest rates, quotations or values of financial instruments, foreign currencies, precious metals or goods and any other parameter of a financial nature. Navedeni 67. člen, 1. odst. enotnega besedila o dohodnini (TUIR) predvideva: - črka c-quater "prihodki, ki so drugačni od tistih, ki smo jih predhodno navedli, ki so realizirani v razmerjih iz katerih izhaja obveznost odstopa ali terminskega nakupa finančnih instrumentov, valut, plemenitih kovin ali blaga ali prejemanje ali terminsko izvajanje enega ali več plačil povezanih z obrestno mero, ali s kotiranjem ali vrednostmi finančnih instrumentov, tujih valut, plemenitih kovin ali blaga in drugi parameter finančne narave. 1.026143790849673 A company in the group can electronically file the returns of the other companies belonging to the same group by taking on the obligation to file the return. Družba skupine lahko predloži napovedi drugih družb, ki pripadajo isti skupini v trenutku, ko nastane obveznost predložitve napovedi po elektronski poti. 1.880952380952381 In this regard, it should be noted that communication of the option provided for by paragraph 2 of article 34-bis must be given by crossing box 5 of line VO3. Glede tega gre poudariti, da obveščanje o opciji, ki jo predvideva 2. odst., 34-bis. 0.8899082568807339 Line VL38 indicate the total amount of VAT due (output VAT), derived by subtracting from the data indicated in line VL32 any credits used (VL34 + VL35) and adding quarterly interest owed (VL36). V vrstici VL38 se navede skupna višina neplačanega DDV, ki se dobi tako, da se podatku, navedenem v vrstici VL32 vzamejo morebiti uporabljene terjatve (VL34 + VL35) ter se seštejejo neplačane trimesečne obresti (VL36). 1.4678111587982832 • in the hypothesis provided for by article 2, paragraph 8 of Presidential Decree 322/1998, within 31 December of the fourth year following the one in which the return was presented, in order to correct errors or omissions that have determined the indication of a lesser tax debit or a greater credit, subject to the application of penalties. št. 322, 1998, do 31.decembra četrtega naslednjega leta od tistega, ko je bila predložena napoved, da se popravijo napake ali opustitve, ki so določale navajanje manjšega davčnega bremenopisa ali večjo terjatev razen v primeru kazni. 1.9365079365079365 VF50 deduction due for transactions indicated in VF38; from VF39 to VF47 (from VE sec.1) VF51 deduction of theoretical VAT VF50 odbite posle navedene v VF38; od VF39 do VF47 (od VE razd. 1.1917293233082706 In the case of incorporation of a company that does not participate in group VAT payments, the amounts specified in lines VL39 and VL40 of the form for the incorporated company, which remain at the disposal of the incorporating company, must be taken into account by the company when completing lines VX4,VX5 and VX6. V primeru pridružitve podjetja, ki ne sodeluje v postopku plačila DDV za skupino, mora prevzemna družba zneske iz vrstic VL39 in VL40 iz obrazca, ki se nanaša na pridruženo podjetje, ki njej ostajajo na razpolago, upoštevati pri izpolnjevanju vrstic VX4, VX5 in VX6. 1.4027777777777777 For such operations, the total amount, net of the VAT included therein, must be calculated using the methods illustrated in the Appendix, under the entry "Taxpayers who use the considerations register". Za te posle mora biti določena celotna višina brez DDV, z metodami, prikazanimi v Dodatku, postavka "Zavezanci, ki uporabljajo register plačil". 1.0217391304347827 VE Sec. 2 Other transactions with own tax rates 2 Drugačni posli z lastnimi davčnimi stopnjami 1.2149122807017543 This choice has effect starting from the year during which it is exercised and is valid until revoked and, in any case, until the expiry of the two-year period successive to the year during which it is exercised, and on condition that all related requirements remain satisfied. Opcija učinkuje od leta v teku v katerem se je izvajala in je veljavna, dokler ni preklicana in v vsakem primeru dokler se ne zaključi dvoletno obdobje po letu v teku v katerem se je opcija izvajala, če ostanejo veljavni pogoji. 1.193452380952381 Recourse to this method of communicating the option or revocations is only necessary in circumstances where the subject is not obliged to submit the annual VAT return with reference to other activities carried out or, as already set out in circular letter no. 209/E of 27 August 1998, when the exemption from the obligation of submitting the return remains even pursuant to the optional system chosen. Gre poudariti da tak način posredovanja opcij ali preklicev je potrebno izključno v primerih, ko subjekt ni dolžan predložiti letno napoved ddv z nanašanjem na druge dejavnosti ali kot je bilo navedeno v okrožnici št. 209/E z dne 27. avgusta 1998, če oprostitev obveznosti predložitve napovedi ostaja tudi po izbranem opcijskem sistemu. 1.1949458483754514 Taxpayers affected by exemption from the obligation to register and issue invoices for, the exempt operations in the year 2013, as provided for by article 36-bis, must indicate in this line only the operations referred to in numbers 11, 18 and 19 of article 10, for which the obligation to issue invoices and of registration holds. Zavezanci, za katere je za leto 2013 veljala oprostitev v skladu s 36-bis členom obveznosti fakturiranja in registriranja oproščenih poslov, morajo v tej vrstici navesti samo posle v skladu s št. 11, 18 in 19., 10. člena za katere velja obveznost fakturiranja in registriranja. 0.8333333333333334 • deadlines for sending; please refer to the eServices online help section on the Revenue Agency's website (www.agenziaentrate.gov.it). • roke za pošiljanje; si oglejte oddelek za spletno pomoč uporabnikom elektronskih storitev na internetni strani Agencije za prihodke (www.agenziaentrate.gov.it). 1.45 Such subjects may transfer the credit remaining from the annual declaration either totally or partially, for the payment of the IRES (Corporation Income Tax) due by the consolidating party, as a consequence of the group VAT payment. Ti subjekti, lahko v celoti ali delno prenesejo terjatev, ki izhaja iz letne napovedi za kompenzacijo IRES, ki jo dolguje konsolidant zaradi obdavčitve skupine. 1.4941176470588236 • the considerations relating to the non-taxable transactions whose margin does not contribute to the formation of the ceiling; • plačila za druge neobdavčene posle katerih marža ne prispeva k oblikovanju plafona; 1.0955414012738853 Line VJ6 indicate domestic purchases of scrap and other salvage material as referred to in art. 74, paragraphs 7 and 8, for which the transferee is required to pay the tax. V vrstici VJ6 navedite nakupe v državi ostankov in drugih materialnih odpadkov v skladu s 74. členom, odstavka 7 in 8, za katere mora cesionar plačati davek. 0.967741935483871 Specifically it must indicate: Še posebej je potrebno navesti: 1.0941176470588236 Difference between the considerations, to be included in line VE32 [line 1-(line 2 + line 3)] Razlika v plačilih, ki se zajame v vrstico VE32 [vrstica 1 - (vrstica 2 + vrstica 3)] 1.0727272727272728 The amount of the credit must also be indicated in field 2. Znesek tega dobropisa mora biti naveden tudi v polju 2. 1.2533333333333334 The deductible tax corresponding to these transactions must be carried forward into line VF50. Odbitni davek, ki ustreza tovrstnim poslom mora biti vnesen v vrstico VF50. 1.1214285714285714 The field must also include provision of services associated with contracts, tenders and such the object of which is the transformation of non-ferrous scrap. V polju morajo biti zajete tudi storitve zaposlenih s pogodbo o delu, podjemu in podobne, ki so predmet preoblikovanja nekovinskih odpadkov. 1.183453237410072 Over and above the transfers of so-called industrial gold as defined above, the reverse-charge mechanism is applied also in respect of transfers of investment gold that are taxable by choice, as well as transfers of pure silver (in this regard see paragraph 8), if carried out in relation to entities not subject to domestic tax. Mehanizem obratnega odbitnega davka se uporablja poleg cesij industrijskega zlata, kot je zgoraj navedeno, tudi za cesije investicijskega zlata, ki se opcijsko obdavči, ter cesije čistega srebra (za katerega glej odst. 8) če se izvede glede pasivnih subjektov na ozemlju države. 1.462809917355372 Line VE25 in this line, the variations and rounding off of tax amounts relative to the operations referred to in lines from VE1 to VE9 and from VE20 to VE23 should be indicated. V vrstico VE25 se navedejo spremembe in zaokrožitve davka za posle v skladu z vrsticami od VE1 do VE9 in od VE20 do VE23. 0.8311688311688312 4.3.4 - PART VY - CALCULATION OF VAT PAYABLE OR GROUP TAX CREDIT 4.3.4 - PREGLEDNICA VY - DOLOČANJE DDV ZA PLAČILO ALI DAVČNE TERJATVE SKUPINE 1.1136363636363635 Line VF32 the box must be crossed by taxpayers who have carried out exclusively exempt operations. V vrstici VF32 izpolnijo kvadratek zavezanci, ki so izvedli izključno neobdavčene posle. 1.5595238095238095 It is pointed out, furthermore, that interest resulting from correction must not be included in the amounts indicated in this part. Obresti za poravnavo ne smejo biti zajeti v zneske, ki se navedejo v to preglednico. 0.9559748427672956 Line VJ17 indicate total VAT on operations in the current section, obtained by adding together the amounts indicated in column 2 from lines VJ1 to VJ16. V vrstico VJ17 se navede celoten ddv za posle, ki so navedeni v tej preglednici in dosežen s seštevanjem zneskov, navedenih v stolpcu 2, iz vrstic VJ1 in VJ16. 0.6296296296296297 Notification of the electronic filing of the return vanje zahtevkov za vračilo dobropisa, elektronsko registracijo najemnih pogodb za 1.3440860215053763 The transferee acquires the entitlement to the credit received upon presentation of the return by the part of the transferor. Cesionar pridobi lastništvo nad prejeto terjatvijo s predložitvijo napovedi s strani cedenta. 0.8333333333333334 ment. vklop. 0.7906976744186046 1 form complete lines VF31and VF37 1 obrazec izpolnjevanje vrstic VF31 in VF37 1.2727272727272727 - Section 1: options, waivers and revocations for the purposes of VAT; - Razdelek 1: opcije, odpoved in preklici v namene DDV; 1.2906976744186047 Box 2 must be crossed by publishers who communicate that they have revoked the option for the calculation of VAT on the basis of the number of copies sold with reference to each newspaper or publication starting from 2013. Kvadratek 2 morajo označiti izdajatelji, ki obvestijo, da so od 2013 preklicali opcijo za sistem določanja DDV na podlagi prodanih izvodov s sklicevanjem na vsako poglavje. 1.1403508771929824 - Art. 41, first paragraph, letter b), Decree Law no. 331 of 1993 člen, 4. odst., črka f), zakonskega odloka št. 331/1993). 0.9714285714285714 The taxpayer exercises this choice by crossing the "NOTICE OF ELECTRONIC FILING" box included in the "SIGNATURE OF THE DECLARATION" box. Zavezanec uresničuje to pravico tako, da označi kvadratek "POSREDOVANJE ELEKTRONSKEGA OBVESTILA", ki se vnese v kvadratek "PODPIS NAPOVEDI". 1.7195357833655707 In the specific case of incorporation of the controlling company during the year by a company outside the VAT group, if the procedure for group VAT should be interrupted following its incorporation, then in both the return of the incorporated controlling company (presented by the incorporating company) and in the returns of the controlled, the number corresponding to the month of the last periodic (monthly or quarterly) group payment must be indicated (for example, date of incorporation of controlling company 15 May - last month of control to indicate: 04 if monthly, 03 if quarterly); while if the procedure continues for the whole of the tax year with accounts separate from those of the incorporating company, number 13 must be indicated in the return of the incorporated controlling company (presented by the incorporating company) and number 12 in the returns of the controlled. V posebnem primeru pripojitve v teku leta kontrolne družbe s strani zunanje družbe skupini DDV, če je postopek DDV skupine prekinjen po pripojitvi slednje, tako v napoved kontrolne pripojene družbe (ki jo predloži pripojitvena družba), kot tudi v napovedih kontrolne družbe mora biti navedena številka, ki ustreza mesecu na katerega se nanaša zadnje obdobno mesečno ali trimesečno plačilo (npr. podatek pripojitve kontrolne družbe 15. maj - zadnji mesec kontrole, ki se navede: 04 če je mesečno, 03 če je trimesečno). 1.0925925925925926 The tax resulting from the calculation must be indicated, next to each tax rate, in lines from VF1 to VF12 (column 2). Davek, ki izhaja iz obračuna je naveden glede na vsako davčno stopnjo v vrsticah od VF1 do VF12 (stolpec 2). 0.9822222222222222 The signature must be written legibly in the relevant box, by the taxpayer or by the person who represents him legally or contractually, or by one of the other persons listed in Table "Appointment codes" in section 4.1.3. Zavezanec ali kdor je njegov zakoniti zastopnik, pogajalski zastopnik ali eden od drugih subjektov prijaviteljev, ki so navedeni v Tabela "Številka funkcije" v odstavku 4.1.3. se podpiše v ustrezen kvadratek na čitljiv način. 1.0773480662983426 Line VJ7 indicate domestic purchases other than investment gold (so-called industrial gold) and of pure silver for which tax is payable by the transferee, as provided for by art. 17, paragraph 5. V vrstico VJ7 se navedejo nakupi zlata, ki ni investicijsko, znotraj države (industrijsko zlato) ali čistega srebra, za katerega plača cesionar davek v skladu s 17. členom, 5. odst. 1.376 If, on the other hand, the exempt operations indicated in the current line are carried out on a purely occasional basis or solely relate to the operations provided for by numbers 1 to 9 of article 10 which do not fall within the normal sphere of activity of the business or are accessory to taxable operations, only line VF53 must be completed. V primeru, ko se posli, navedeni v tej vrstici, izvajajo izključno slučajno ali zadevajo samo posle od 1 do 9, 10. člena , ki ne spadajo v dejavnost podjetja ali so postranske glede na obdavčene posle, se zahteva izključno,da se izpolni vrstica VF53. 1.1981132075471699 Line VX5 indicate the amount intended to be deducted in the following year and which is intended to be set off in the form F24. V vrstico VX5 se navede znesek, ki se ga namerava odbiti v naslednjem letu ali kompenzirati v obrazcu F24. 1.1076233183856503 Please note that the table may be consulted at the Offices of the Revenue Agency and is also available on the website of the Revenue Agency www.agenziaentrate.gov.it as well as on that of the Ministry of the Economy and Finance www.finanze.gov.it. Tabela s šifra dejavnosti je moč pogledati v uradih Agencije za Prihodke in jo je moč dobiti na internetni strani Agencije za Prihodke www.agenziaentrate.gov.it in Ministrstva za Gospodarstvo in Finance www.finanze.gov.it . 1.207373271889401 • credits used in 2013 by the declarant body or company, transferred by savings management companies as provided for by art. 8 of Decree Law 351 of 2001, already included in section 2 of part VD.The amount relating to such credits must also be indicated in field • uporabljene terjatve v letu 2013 s strani ustanove ali družbe prijaviteljice, ki se odstopijo družbi za upravljanje v skladu z 8. členom zakonskega odloka št. 351 z 2001, ki so že zajete v razdelku 2 preglednice VD. 1.372093023255814 The section is reserved for taxpayers who have recorded exempt operations for the tax period as provided for by article 10 with the exception of exclusively occasional exempt operations or operations provided for by no. 1 to 9 of art. 10 which do not fall within the normal sphere of activity of the business or which are accessory to taxable operations. Razdelek je namenjen subjektom, ki so registrirali za davčno obdobje oproščene posle v skladu z 10. členom razen oproščene in izključno občasne posle v skladu z št. od 1 do 9, 10. člena, ki ne spadajo pod dejavnost podjetja ali so stranske obdavčenim poslom. 0.9743833017077799 The following obligations remain in force: - keeping documents received and issued; - invoicing and certifying payments, when the exemptions provided for such activities by article 2 of Presidential Decree no. 696 of 21 December 1996 do not apply; - submitting the annual communication of VAT data as provided for by article 8-bis of Presidential Decree no. 322 of 22 July 1998, when business turnover is 25,822.84 or greater; - submitting the annual VAT return; - making the annual payment; - electronic communication of VAT-relevant operations as provided for by article 21, paragraph 1, of Decree Law no. 78 of 31 May 2010; - communicating to the Revenue Agency, in accordance with article 1 of Decree Law no. 40 of 25 March 2010, converted by Law no. 73 of 22 May 2010, details of operations between the taxpayer and economic actors based or with residence or tax domicile in countries defined as tax havens by the Ministry of Finance Decree of 4 May 1999 and the Ministry of Economy and Finance Decree of 21 November 2001. Ostajajo pa veljavne naslednje obveznosti: - hramba izdanih in prejetih dokumentov; - zaračunavanje in potrjevanje ustreznih zneskov, če niso izpolnjeni pogoji za oprostitev od davkov, predvideni za dejavnosti iz 2. člena OPR št. 696 z dne 21. decembra 1996; - letna predložitev podatkov za namene DDV v skladu z 8.bis členom OPR št. 322 z dne 22. julija 1998, če je promet enak ali večji od 25.822,84 EUR; - predložitev letne davčne napovedi; - letno plačilo; - elektronska predložitev ustreznih transakcij za namen davka na dodano vrednost, kot predvideva 1. odstavek 21. člena zakonskega odloka št. 78 z dne 31. maja 2010; - sporočilo Agenciji za prihodke v skladu s 1. členom zakonskega odloka št. 40 z dne 25. marca 2010, spremenjenega v zakon št. 73 z dne 22. maja 2010, z navedbo podatkov, ki se nanašajo na transakcije v zvezi z gospodarskimi subjekti, ki imajo sedež, prebivališče ali davčni domicil v davčnih oazah, omenjenih v odloku ministra za finance z dne 4. maja 1999 in odloku ministra za gospodarstvo in finance z dne 21. novembra 2001. 1.1702127659574468 The section must be completed also by taxpayers who in applying the provisions of the final paragraph of article 73, as amended by Law no. 244 of 2007, may not include within the VAT group the credit surplus emerging from the return relating to the tax period preceding the one in which the group VAT payment procedure was joined. Razdelek morajo izpolniti tudi subjekti, ki uporabljajo kar določa zadnji odstavek 73. člena, spremenjenega z zakonom št. 244 z 2007; v skupino DDV ne more spadati presežek terjatve, ki izhaja iz napovedi za davčno obdobje pred obdobjem sodelovanja v postopku izplačila DDV skupine. 0.8074074074074075 Accordingly the option can be exercised only in relation to transfers carried out vis-à-vis taxable subjects. Opcija, naj se nanaša na posamezne posle ali na vse posle, se lahko izvaja samo glede na izvedene cesije do pasivnih davčnih subjektov. 1.2352941176470589 It is pointed out that if line VL40 is completed, excluding cases in which the line has been completed by Opozoriti je treba, da se v primeru izpolnitve vrstice VL40, razen če jo izpolnjujejo 1.0 Foreword napovedi 0.6538461538461539 The special regime does not however apply to travel and tourism agencies that merely carry out intermediary activities vis-à-vis customers, in other words that act in the name and on behalf of travellers. Predvsem režim za uporabo dajatve se ne uporablja za potovalne in turistične agencije, ki izvajajo dejavnost samega posredovanja pri strankah, ki torej delujejo v imenu in za račun potnikov, in so jih v teh primerih lahko uporablja običajen kriterij določanja DDV, ki temelji na odbitne sistemu "davek iz davka". 0.6442687747035574 This provision applies, in any case, to the companies and to the bodies required to issue consolidated fiscal returns pursuant to the Legislative Decree no. 127 of 09 April 1991 and Legislative Decree no. 87 of 27 January 1992, and to the companies subject to IRES (income tax for the corporate bodies) listed in par. 2, lett. To določilo se v vsakem primeru uporablja za družbe in za ustanove, ki morajo pripraviti konsolidirano bilanco v skladu z zakonodadajnim odlokom št. 127 z dne 09. aprila 1991, in zakonodadajnega odloka št. 87 z dne 27. januarja 1992 ter za podjetja, ki so obdavčena z davkom IRES (davek na prihodek družbe), navedene v spisku v skladu z 2. odstavkom, črka a), 38. člena omenjenega zakonodadajnega odloka št. 127 in spiska v skladu z 2. odstavkom črka a), 40. člena omenjenega zakonodadajnega odloka št. 87. 1.0968992248062015 Part VC must be completed by taxpayers who make use of the entitlement to purchase goods and services and import goods without the application of VAT, provided for subjects who carry out export sales, associated operations and/or international services and intracommunity operations. Preglednico VC izpolnijo zavezanci, ki so uveljavili pravico, ki je predvidena za subjekte, ki izvajajo cesije pri izvozu, podobne posle in/ali mednarodne storitve in posle med državami Skupnosti, nakup sredstev in storitev in uvoz sredstev brez uporabe DDV. 1.0491803278688525 In part VH for the assignee, data relative to payments carried out by the same person during the entire year must be indicated, including any operations carried out by the assignor in the portion of the month or quarter during which the operation occurred. V preglednici VH subjekta upravičenca morajo biti navedeni podatki za plačila slednjega, izvedena v celem davčnem letu upoštevajoč tudi morebitne posle, ki jih je izvedel prosilec v delu meseca ali trimesečja v teku katerega je prišlo do posla. 0.864516129032258 to taxable operations - occasional sales of used goods - occasional operations which come under the regime provided for by art. 34-bis nost podjetja ali stranske dejavnosti obdavčenim poslom, - občasni odstop rabljenih sredstev, - občasni posli, ki spadajo v režim, ki ga predvideva 34-bis. 1.0 Turnover Terjatve 0.9415204678362573 Line VW25 indicate the part of the credit included in line VW26 of the return relating to 2013 which has been used in set off against other taxes using form F24. V vrstic VW25 se navede tisti tel terjatve, ki je zajet v vrstico VW26 napovedi za leto 2013, ki jo je kontrolna družba kompenzirala preko obrazca F24 z drugimi dajatvami. 0.6666666666666666 • field 1, cost of depreciable tangible or intangible assets as provided for by articles 102 • polje 1, stroški amortizacijskih materialnih in nematerialnih sredstev v skladu s členi 102 in 103 odloka predsednika Republike (O.P.R.) 0.8548387096774194 exempt and taxable operations with unified accounting oproščeni posli in obdavčeni posli s poenotenim knjigovodstvom 0.953125 Box 2 must be crossed by taxpayers who began trading after 31 Polje 2 označijo osebe, ki so začele opravljati dejavnost po 31. 1.0298013245033113 • if the fiscal representative, code 6, is a subject other than an individual taxpayer, the tax code of the subject signing the return, the relevant details as well as the tax code of the company representing the non-resident operator must be specified in the box marked "Declarant different from the taxpayer". • v primeru, ko je davčni predstavnik, šifra 6, subjekt, ki ni fizična oseba, je potrebno v preglednici "Predlagatelj, ki ni davčni zavezanec" navesti davčno številko subjekta, ki podpisuje davčno napoved, ustrezne osebne podatke in davčno številko družbe, ki predstavlja nerezidenčni poslovni subjekt. 1.146067415730337 The amount in line VF37, added algebraically to the amount in line VF56, must be carried to line VF57. Algebrično seštet znesek v vrstici VF37 z zneskom v vrstici VF56 se vnese v vrstico VF57. 1.2325581395348837 It should be noted that the transfers of depreciable goods carried out in the sphere of special marginal schemes provided for the sale of used goods, antiques, etc., do not constitute a part of business turnover. K oblikovanju poslovnega prometa ne prispevajo tudi cesije sredstev, ki se amortizirajo v okviru posebnega režima marže predvidenega za rabljena sredstva, antikvariat, itd. 0.9949238578680203 It is pointed out that the completion of several forms because of the inclusion of multiple sections 3 does not change the number of forms comprising the return to be indicated on the front cover. Treba je opozoriti, da izpolnjevanje več obrazcev zaradi prisotnosti več oddelkov št. 3 ne spremeni števila obrazcev, ki sestavljajo davčno napoved, in ki ga je potrebno navesti na naslovni strani. 1.263157894736842 Consequently if the payment has been duly made for each period, the related amount corresponds to the total amount of VAT indicated in the column "output amount paid" in the relevant F24 form. Posledično se ta znesek ujema, če je bilo plačilo redno izvedeno za vsako obdobje, z višino ddv navedeno v stolpcu "plačani zneski v breme" obrazca F24. 1.3503937007874016 Carrying-out of several activities - Article 36, paragraph 3 Line VO4, box 1 must be crossed by taxpayers who, as of 2013, carrying on several businesses or several activities within the scope of the same business, communicate that they have opted, for said year, for the separate application of tax as provided for by article 36, paragraph 3. Vrstico VO4, kvadratek 1 označijo zavezanci, ki od 2013 izvajajo več dejavnosti ali podjemov v okviru istega podjetja ali več strok ali umetnostnih dejavnosti, obvestijo, da so za omenjeno leto izbrali ločeno uporabo davka v skladu s 36. členom, 3. odst. 1.1875993640699523 • the transfer by a national subject who purchases the goods in another member State, commissioning the supplier to deliver them in a third member State to the transferee, who is liable to pay the tax relative to the transaction (trilateral agreement promoted by a national subject); - the intra community transfers of agricultural products included and not included in the first part of table A, enclosed to Presidential Decree no. 633, made by agricultural producers falling within the special regime referred to in article 34 of the aforesaid Decree; - the intra-community transfers of goods taken from a VAT warehouse with delivery to another member State of the European Union (art. 50-bis, paragraph 4, letter f) of Decree Law no. 331/1993); • cesija s strani nacionalnega subjekta, ki kupi sredstva v drugi državi članici tako, da naloži dobavitelju, da jih v tretji državi članici posreduje svojemu cesionarju, ki je določen za plačilo davka za posel (možnost trikotnika, ki ga promovira nacionalni subjekt); - cesije kmetijskih proizvodov med državami Skupnosti, ki so ali ne zajeti v tabela A - prvi del, priloženi odloku predsednika republike št. 633, ki jih izvajajo kmetijski prozvajalci, ki spadajo v poseben režim v skladu s 34. členom istega odloka; - cesije med državami Skupnosti sredstev vzetih iz skladišča DDV s špedicijo v drugo državo članico EU (50-bis. 1.0469798657718121 Line VW3 must indicate tax payable, given by the difference between line VW1 and line VW2, if the amount in line VW1 is greater than the amount in line VW2. V vrstico VW3 se vnese dolgovani davek določen na podlagi razlike med vrstico VW1 in VW2, če je znesek iz vrstice VW1 višji od tistega v vrstici VW2. 0.8947368421052632 be indicated in line VF37, as no VAT is deductible; VF37 ne označi noben znesek, ker ni dovoljen odbitek DDV; 1.2215909090909092 It is pointed out that in the case of either a VAT credit in line VY2 or a surplus payment in line VY3 the sum of the amounts indicated in the abovementioned lines must be apportioned between lines VY4, VY5 and VY6. V primeru tako terjatve DDVv vrstici VY2 ali presežka pri plačilu v vrstici VY3 mora biti vsota navedenih zneskov v omenjenih vrsticah razdeljena med vrsticami VY4, VY5 in VY6. 1.3211009174311927 The abovementioned options have effect as from 2013 and are valid until revoked and, in any case, until a successive two-year period has passed. Omenjene opcije veljajo od leta 2013 do preklica in v vsakem primeru do konca naslednjega dvoletnega obdobja. 1.27 For gold other than investment gold the relative transfers are made taxable by means of the so-called reverse-charge mechanism. Za zlato, ki ni investicijsko je predvidena obdavčitev cesij z mehanizmom obratnega odbitnega davka. 1.1459627329192548 • in the first column, the amounts of the taxable operations, separated according to tax rate, for which the tax for the year 2013 is due, already recorded or to be recorded in the register of invoices issued (art. 23) and/or from the register of considerations (art. 24), and taking into account the variations as referred to in article 26, recorded for the same year; • v prvi stolpec zneske obdavčenih poslov, ki so ločeni glede na davčno stopnjo za katere se je izkazalo da zapade v plačilo v letu 2013, ki so zabeležene ali jih je treba zabeležiti v register izdanih faktur (23. člen) in/ali register plačil (24. člen) upoštevajoč spremembe registrirane za to leto v skladu s 26. členom; 1.0807799442896935 It is pointed out that subjects participating in group VAT payments in years prior to 2012 must take into account the following: - for 2011, the amount indicated in line VL10 of the VAT/2012 return relating to 2011; - for 2012, the amount indicated in line VX5 of the VAT/2013 return relating to 2012; - for 2013, the amount indicated in line VL10 and VL40 of the VAT/2014 return relating Treba je opozoriti, da morajo posamezniki, ki so se pridružili skupini za DDV, v letih pred 2012 upoštevati: - za leto 2011 znesek, naveden v vrstici VL10 davčne napovedi DDV/2012 za leto 2011; - za leto 2012 znesek, naveden v vrstici VX5 davčne napovedi DDV/2013 za leto 2012; - za leto 2013 znesek, naveden v vrstici VL10 in VL40 davčne napovedi DDV/2014 za 1.528735632183908 On the other hand, if a unified statement is filed, the front cover of the UNICO 2014 form (Personal Income Tax Return) must be used; V primeru predložitve poenotene prijave se uporablja naslovna stran obrazca UNICO 2014; 0.9387755102040817 Taxpayers autonomously filing their VAT return Subjekti, ki samostojno predložijo napoved za DDV 0.9555555555555556 the amount derived from the application of the percentages set out in article 30, para nižji od zneska, ki izhaja iz uporabe odstotkov v skladu s 30. členom, 1. odst. zakona št. 1.4813664596273293 It is pointed out that the line must not be completed by non-operative companies which in the VAT/2013 return indicated the code 4 in line VA15 (non-operative companies for the year to which the return applies and for the two preceding years and which during the three-year period did not carry out significant operations for VAT purposes of not less than the amount resulting from the application of the percentages set out in article 30, paragraph 1, of Law no. 724 of 1994). Vrstica,katero družbe, ki ne delujejo, ne izpolnijo, ki so v napovedi za DDV/2013 navedle šifro 4 v vrstico VA15 (družba, ki ne deluje za leto, ki je predmet prijave in za dve predhodni, ki niso izvedli v kvartalu večjih poslov za DDV, ki niso nižji od zneska, ki izhaja iz uporabe odstotkov v skladu s 30. členom, 1.odst. 0.4292929292929293 cost not exceeding 516.46 euros and including the redemption price for assets already št. 917 z dne 22. decembra 1986, vključno s sredstvi, katerih stroški ne presegajo 516,46 eur in vključno s ceno odkupa za že nabavljena sredstva na leasing (npr. stroji, oprema, postrojenje, itd.); 1.565217391304348 Part VX contains data relating to VAT to be paid or the input VAT and must be completed exclusively by taxpayers required to present the annual VAT return independently or in any case using a single form numbered 01. Preglednico VX izpolnijo izključno zavezanci, ki morajo predložiti letno napoved DDV samostojno in v vsakem primeru samo v obrazec št. 01. 1.3109540636042403 As set out in Circular no. 37 of 2011, in fact, for sales of goods and provision of services by non-resident subjects, but with permanent organisation in Italy, to purchasers or their commission agents who are not subject to tax or not residents, VAT must be paid by the seller or service provided using the VAT registration number assigned to the permanent organisation. Kot je bilo natančneje pojasnjeno v okrožnici št. 37 iz leta 2011, je namreč za primere odstopa blaga in opravljanja storitev s strani subjektov nerezidentov, ki pa imajo ustanovljeno organizacijo v Italiji, do cesionarjev in strank, ki niso pasivni davčni zavezanci ali nerezidenti. 1.3399602385685885 For subjects who on 12 February 2011 were resident or operating in the municipality of Lampedusa e Linosa and affected by the humanitarian emergency connected with the influx of migrants from North Africa, for whom Prime Minister's Ordinance no. 3947 of 16 June 2011 grants the suspension from 16 June 2011 to 30 June 2012 of tax deadlines and obligations due during the same period, the suspension already extended to 1 December 2012 by article 23, paragraph 12-octies of Decree Law no. 95 of 6 July 2012 implemented, with amendments, by Law no. 135 of 7 August 2012, has been extended again until 31 December 2013 by article 1, paragraph 612, of Law no. 147 of 27 December Velja za podjetja z davčnim domicilom ali sedežem poslovanja na dan 12. februarja 2011 v občinah Lampedusa in Linosa, ki so jih prizadele izredne humanitarne razmere zaradi pritoka priseljencev iz severne Afrike, za katere OPSM št. 3947 z dne 16. junija 2011 določa začasno prekinitev od 16. junija 2011 do 30. junija 2012 vseh časovnih rokov v zvezi s poravnavo in plačilom davčnih obveznosti, ki zapadejo v plačilo v istem obdobju; prekinitev, ki je že bila podaljšana do 1. decembra 2012 z 12-octies. 0.5752212389380531 Art. 1, paragraph 1, letter g), of Legislative Decree 56 of 1998; 1. člen, 1. odst., črka g) zakonodadajnega odloka št. 56 z 1998; 6. člen, 7. odst, črka a) zakona št. 133 z 1999; 1.1971153846153846 In order to determine the exact tax amount, if the control ceased in the course of the previous year and the ex controlling company deducted the credit only starting from 1st January 2013, the ex controlling company shall include in line VL8 of the return (VAT/2014) the entire amount of the excess credit of the group resulting from the VAT summarizing prospectus VAT 26PR- part VY of the previous year (line VY5 of the VAT return / 2013), together with any credit reported form the previous year. Za točno določanje davka, če je kontrola prenehala v teku predhodnega leta in je bivša kontrolna družba odbila terjatev samo od 01. januarja 2013, mora ta družba zajeti v vrstico VL8 te napovedi (DDV/2014) skupaj z morebitno terjatvijo preneseno iz predhodnega leta, celotno preseženo vsoto terjatve skupine, ki izhaja iz povzetega prospekta DDV 26PR- preglednica VY predhodnega leta (vrstica VY5 napovedi DDV/2013). 0.6530612244897959 1 form complete line VF53, box 2 1 obrazec izpolnjevanje vrstice VF53, kvadratek 2 0.8846153846153846 1 form exempt operations complete line VF32 1 form taxable operations 1 obrazec oproščeni posli izpolnjevanje vrstice VF32 1 obrazec obdavčeni posli 1.1770833333333333 Request for refund which differs from that of the return and thus for a higher amount than appears in the return. Zahtevek za povračilo, napačna napoved in torej je zneek višji od tistega, ki izhaja iz napovedi 1.2517985611510791 In terms of paragraph 1 of article 5 referred to above, this system of the flat rate determination of the tax is also applicable to income taxes, excluding capital companies. Tak sistem pavšalnega določanja davka je predvidne tudi za davke na dohodek v skladu s 1. odst. istega 5. člena razen za kapitalske družbe. 1.0379746835443038 Regarding imports of the same goods, art. 70, paragraph 6, in derogation of the ordinary tax payment criteria on imported goods, establishes that the same is not paid at customs but it is paid by means of recording in the customs record books as per articles 23 and 24, and in the register as per article 25 regarding deduction. Kar zadeva uvoze istih sredstev 70. člen, 6. odst. predvideva, neupoštevajoč običajne kriterije izterjave davka na uvoz, ker slednji ni bil plačan na carini, ampak s tem, ko se ga je zavedlo v carinsko listino v registrih v skladu s členoma 23 ali 24 v namene pripadajočega odbitka, v register v skladu s 25. členom. 1.25 It is pointed out that taxpayers who carry out operations relating to gold which fall under the rules set out in art. 19, third paragraph, letter d), and under those of the following paragraph 5-bis, must keep separate accounting records of the operations and complete two forms in order to show the admissible deductible VAT for each method of calculating the tax. Zavezanci, ki izvajajo posle povezane z zlatom spadajo tako pod disciplino v skladu z 19. členom, tretji odstavek, črka d), kot tudi pod naslednji odstavek 5-bis morajo poskrbeti za ločeno knjigovodstvo poslov in izpolniti dva obrazca za odbitni DDV in olajšavo za vsak način določanja davka. 1.2162162162162162 18 months to 6 years imprisonment (article 3) Zapor od 18 meecev do 6 let (3. člen) 1.139240506329114 Line VE37 in order to decrease the business turnover, the total amount of operations which contributed to the business turnover of the year or previous years, and for which in the year 2013 the tax has become payable, must be included (without a preceding "minus" sign). V vrstici VE37 morajo biti navedeni za zmanjšanje poslovnega prometa (spredaj ne stoji znak "minus"), znesek poslov, ki so prispevali k poslovnemu prometu v predhodnem letu ali v letih in za katere je v letu 2013 davek zapadel v plačilo. 1.0604651162790697 Line VJ12 indicate purchases of truffles from occasional sellers without a VAT registration number, for which the transferee has issued a self-invoice in accordance with art. 1, paragraph 109, of Law no. 311 of 30 December 2004. V vrstico VJ12 se navedejo nakupi tartufov od amaterskih in občasnih nabiralcev, ki niso zavezanci za ddv za katere je v skladu s odstavek 109, 1. člena zakona št. 311 z dne 30. decembra 2004 cesionar izdal fakturo. 1.2133333333333334 - PART VE - CALCULATION OF BUSINESS TURNOVER AND THE TAX RELATIVE TO THE TAXABLE OPERATIONS - PREGLEDNICA VE - DOLOČANJE POSLOVNEGA PROMETA IN DAVEK ZA OBDAVČENE POSLE 1.5560165975103735 We point out that in terms of Decree Law no. 351 of 25 September 2001, converted into Law no. 410 of 23 November 2001, the refund is due for the purchases of immovable property, as well as for maintenance costs incurred in respect of such assets, where the maintenance was effected by savings management companies in the manner and within the time limits established therein. št. 351, z dne 25. septembra 2001, ki je bil spremenjen v zakon št. 410, z dne 23. novembra 2001, se povračilo uveljavi za nakupe nepremičnin ter za stroške za vzdrževanje le-teh s strani hranilnic, na način in v rokih, ki jih same določajo. 2.1739130434782608 PART 1 Analytical method of determining the margin Analitična metoda marže 0.649402390438247 Part VS, VV, VW, VY and VZ which comprise the VAT prospectus 26PR/2014, making up part of the annual VAT return, are reserved for controlling bodies and companies. Preglednice VS, VV, VW, VY in VZ, ki sestavljajo razpredelnico DDV 26PR/2014, ki so sestavni del letne napovedi DDV so namenjene kontrolnim ustanovam in družbam, ki povzemajo podatke plačila ddv skupine (73. člen in ministrski odlok z dne 13. decembra 1.7361111111111112 The first section contains some analytical data regarding the activity or activities managed with independent accounting as provided for by article 36 (see paragraph 3.2), while the second summarises all of the activities carried out by each subject. Prvi oddelek vsebuje nekatere analitične podatke o dejavnostih ali vodenih dejavnostih s samostojnim računovodstvom, skladno s 36. členom (prim. 1.0116731517509727 Line VK20 total of credits transferred, comprising the sum of credits indicated in part VH, limited to the period of control, increased by any amount resulting in line VX2 transferred for the adjustment of the annual return, when control lasted the whole year. Vrstica VK20 vse prenesene terjatve, ki sestojijo iz vsote terjatev navedenih v preglednici VH za kontrolno obdobje, povečano z morebitnim zneskom v skladu z vrstico VX2 prenesenim za poravnavo pri letni napovedi v primeru, da je kontrola trajala celo leto. 1.0147058823529411 The authorized intermediaries belonging to the following categories are required to electronically file the statements they have prepared: Davčne napovedi morajo obvezno v elektronski obliki predložiti posredniki, ki so za to usposobljeni in pripadajo naslednjim kategorijam: 1.4723926380368098 One is reminded that, as provided for by art. 8 of Presidential Decree of 14 October 1999, number 542, such credits may, instead of the request for refunds during the year, be set off with other taxes, contributions and other premiums owed. št. 542 z dne 14.oktobra 1999 te terjatve se kot možnost za zahtevo v medletnem povračilu lahko kompenzira z drugimi dajatvami, prispevki in dolgovanimi premijami. 1.2108626198083068 Line VJ11 indicate imports of gold other than investment gold (so-called industrial gold) and pure silver for which tax is not paid at customs but discharged, as provided for by art. 70, paragraph 5, through annotation of the customs document in the register as referred to in article 23 or 24 as well as, for the purposes of deduction, in the register as referred to in art. 25. V vrstico VJ11 se navedejo uvozi zlata, ki ni investicijsko (industrijsko zlato) in čistega srebra za katere davek ni plačan na carini ampak je oproščen v skladu s 70. členom, 5. odst. z registriranjem v carinsko listino v registru v skladu s členi 23 ali 24 zaradi odbitka davka v register v skladu s 25. členom. 1.173728813559322 The code for the reason for the refund must be taken from the Table set out below and must be indicated for each subsidiary company in respect of which the group refund is requested, in Part VSfield 8 - of the VAT prospectus IVA 26PR to be completed by the controlling company. Številka namena povračila mora biti povzeta iz razpredelnice v nadaljevanju in se navede za vsako kontrolirano družbo za katero se zahteva povračilo skupine, v Preglednico VS, polje 8 Pregledom DDV 26 PR, ki jo izpolni kontrolna družba. 1.2242268041237114 If, on the other hand, the control ceased in the course of 2013 and the company calculated the excess credit of the group by deducting it from its periodic liquidations in the fraction of the year 2013 following the discontinuation of the control, the company (ex controlling) shall report the excess credit of the group resulting from the VAT summarizing prospectus VAT 26PR- part VY of the same year (line VY5 of the VAT return / 2014) in line VL8 of the return (VAT/2014). Če pa je kontrola prenehala v teku leta 2013 in je družba obračunala presežek terjatve skupine kot odbitek v svojih obdobnih izplačilih v delu leta 2013 po prenehanju kontrole družba bivša kontrolna družba mora obračunati v vrstici VL8 te napovedi (DDV/2014) presežek terjatve skupine, ki izhaja iz povzetega prospekta DDV26PR - preglednica VY istega leta (vrstica VY5 napovedi DDV/2014). 1.0204081632653061 For further details regarding the authorisation procedure, access to the service, and generation and utilisation of the secure environment, please refer to the section dedicated to the Entratel service and the eServices online help section on the Revenue Agency's website (www.agenziaentrate.gov.it). Za več podrobnosti o načinih vklopa storitev, dostopa do njih ter za ustvarjanje in uporabo varnega okolja si oglejte oddelek v zvezi z elektronskimi storitvami Entratel in oddelek za pomoč na spletu za elektronske storitve na internetni strani Agencije za prihodke (www.agenziaentrate.gov.it). 0.7902298850574713 The flat-rate VAT regime imposed by paragraph 6 of article 74 is the natural VAT regime for subjects who carry out activities relating to the organization of games, entertainment and the other activities referred to in the tariff enclosed to Presidential Decree no. 640/1972. Urejanje pavšalnega režima DDV, ki ga narekuje 74. člen, šesti odstavek, je naravni režim DDV za subjekte, ki opravljajo dejavnost organiziranja iger, zabav in drugih dejavnosti, ki so navedene v tarifi, ki je priložena odloku predsednika republike št. 640/1972 katerim je omogočeno, da uveljavijo pravico do izbire uporabe davka na navadne načine. 1.109375 The following data must be included in the fields provided, net of VAT: Podatki, ki se vnesejo v ustrezna polja, brez ddv, so naslednji: 1.7058823529411764 opted for tax consolidation as provided for by article 117 of the TUIR (Consolidated In davčno konsolidacijo, predvideno v 117. členu TUIR. 1.1095505617977528 • have not borne costs relating to employees or external workers as provided for by article 50, paragraph 1, letters c) and c-bis), of the Consolidated Income Tax Act, as set out by Presidential Decree no. 917 of 22 December 1986, including workers employed on a per-project basis, under a work programme or a stage thereof, in accordance with articles 61 and subsequent articles of Legislative Decree no. 276 of 10 September 2003, and have not paid out sums in the form of dividend payments to their members as set out in article 53, paragraph 2, letter c), in the aforementioned Act as referred to by Presidential Decree no. 917 of 1986; - in the preceding three-calendar-year period have not made purchases of capital goods, including through subcontracting or lease contracts (including financial lease contracts), totalling more than 15,000 Euro; - do not make use of special regimes for VAT purposes; - are resident in Italy; - do not exclusively or primarily sell buildings or parts of buildings, building land as referred to in article 10, number 8), of Presidential Decree no, 633 of 26 October 1972, or new vehicles as referred to in article 53, paragraph 1 of Decree Law no. 331 of 30 August 1993, converted with amendments by Law no. 427 of 29 October 1993; - do not participate in partnerships or associations as referred to in article 5 of the aforementioned Act as provided for by Presidential Decree no. 917 of 22 December 1986, or in limited liability companies as referred to in article 116 of said Act; - cannot benefit from the beneficial tax regime for young businesspeople and unemployed workers as they do not satisfy the additional requirements provided for by article 27, paragraphs 1 and 2, of Decree Law no. 98 of 6 July 2011; - are leaving the beneficial tax regime for young businesspeople and unemployed workers as a result of the expiry of the terms for applicability established by article 27, paragraph 1, of Decree Law no. 98 of 6 July 2011. • niso imele stroškov za odvisne zaposlene ali sodelavce v skladu s črkama c) in c-bis) iz 1. odstavka 50. člena prečiščenega besedila zakona o dohodnini iz OPR št. 917 z dne 22. decembra 1986, tudi zaposlenih zaradi projekta, delovnega programa ali njegove faze, v skladu z 61. členom in nadaljnjimi uredbe z zakonsko močjo št. 276 z dne 10. septembra 2003, ali izplačale družbenikom zneske v obliki dobička iz deležev skladno s črko c) iz 2. odstavka 53. člena istega prečiščenega besedila, omenjenega v OPR št. 917 iz leta 1986; - v prejšnjih treh koledarskih letih niso kupovale investicijskega blaga, tudi preko oddaje naročil ali pogodb o oddaji v zakup, vključno s finančnim, v skupnem znesku več kot 15.000 EUR; - ne koristijo posebnih režimov za namene davka na dodano vrednost; - so davčni rezidenti; - se ne izključno ali pretežno ukvarjajo s prodajo stavb ali delov stavb, stavbnih zemljišč iz 8. točke 10. člena OPR št. 633 z dne 26. oktobra 1972 ter novih prevoznih sredstev iz 1. odstavka 53. člena zakonskega odloka št. 331 z dne 30. avgusta 1993, spremenjenega s spremembami zakona št. 427 z dne 29. oktobra 1993; - ne sodelujejo v partnerstvih ali združenjih iz 5. člena omenjenega prečiščenega besedila OPR št. 917 z dne 22. decembra 1986, oziroma v družbah z omejeno odgovornostjo skladno s 116. členom tega istega prečiščenega besedila; - ne morejo koristiti davčnih ugodnosti za mlade podjetnike in mobilne delavce, ker ne izpolnjujejo nadaljnjih pogojev, kot jih predvideva ta 1. in 2. odstavek 27. člena zakonskega odloka št. 98 z dne 6. julija 2011; - ne spadajo v okvir režima davčnih ugodnosti za mlade podjetnike in mobilne delavce, ker so potekli časovni roki za prijavo, določeni v 1. odstavku 27. člena zakonskega odloka št. 98 z dne 6. julija 2011. 0.6901639344262295 - form no. 01 shall report the operations performed through the tax representative, filling in only in this form also section 2 in the part VA, sections 2 and 3 of part VL and parts VC, VH, VT, VX and VO summarizing all the operations performed by the non resident taxpayer; - form no. 02 shall report the operations performed through the institute of direct identification, indicating, in line VA1, field 5, the VAT reg. - v obrazec 01 se navedejo opravljeni posli tako, da se uveljavlja institut davčnega zastopanja tako in se izpolni samo ta obrazec tudi v razdelek 2. preglednice VA, razdelek 2. in 3. preglednice VL, ter preglednice VC, VH, VT, VX in VO, ki povzemajo vse posle, ki jih izvede zavezanec, ki ni rezident; - v obrazcu št. 02 morajo biti navedena opravila tako, da se uveljavlja institut neposredne identifikacije in se v vrstico VA1, polje 5, navede identifikacijska številka DDV, ki je bila subjektu nerezidentu dodeljena in jo slednji uporablja za neposredno izpolnjevanje obveznosti DDV ter se jo nato izbriše. 1.1875 • a company which, in addition to the current fiscal year, was a dummy company also in 2011 and • podjetje, ki velja za navidezno v tekočem letu in obenem v letih 2011 in 2012; 1.304054054054054 It is pointed out that these subjects must produce the self-certification required by letter c) of the aforementioned paragraph 7 of article 38 bis (cp. Circular Letter no. 54 of 4 March 1999). Ti subjekti morajo predložiti nadomestno izjavo, predvideno pod črko c) omenjenega odstavka 7, 38 bis člena (Okrožnica št. 54 z dne 04. marca 1999). 1.2466960352422907 The line must also indicate, in the case of incorporations of subjects outside the group on the part of the controlled companies or the controlling company, credits accumulated by the incorporated companies during the year in which the incorporation took place (see paragraph 3.4.3). V vrstici je potrebno tudi označiti, v primeru pripojitve subjektov izven skupine, s strani hčerinske družbe ali matične družbe, dospele terjatve s strani pripojenih družb med letom, v katerem je bila izvršena pripojitev (prim. 0.7727272727272727 Line VK24, credit surplus set off. Vrstica VK24 presežek kompenzirane terjatve. 1.0217391304347827 The completion of several parts VS of the form does not change the number of forms comprising the return, to be indicated on the front cover. Izpolnjevanje več preglednic VS obrazca ne spremeni številke obrazcev iz katerih je sestavljena napoved, kar se navede na naslovni strani. 1.265625 Line VL36 indicate the total amount of interest owed by taxpayers paying quarterly, relative to VAT to be paid (output tax) (VL32-VL34-VL35) as annual adjustment. V vrstici VL36 se navede višina obresti, ki jih morajo plačati trimesečni zavezanci za DDV (VL32-VL34-VL35) kot letno poravnavo. 1.0 quences on the deduction that is due (for example following legislative adjustments the change titeto pripadajočega odbitka (npr. prehod po zakonskih spremembah iz režima celotne oprostitve 1.106145251396648 If the lines should not be sufficient for the indication of all companies taking part in the group payment procedure, another part VS must be used, indicating "02" in the field "Form N.", and so on. V primeru, da ne bi bilo dovolj vrstici, predvidenih za navajanje vseh udeleženih družb pri plačilu družbe, se uporablja druga preglednica VS tako, da se navede "02" v polje "Obr. 1.0666666666666667 Reason of refund Namen povračila 1.3103448275862069 • payments made in previous years but which regard sales which took place in the year to which the return applies. • vplačila izvedena v predhodnih letih za cesije, do katerih je prišlo v letu napovedi. 1.4838709677419355 Indicate the excess amount paid in comparison with the amount payable indicated in line VY1. Navedite preveč plačani znesek glede na znesek iz vrstice VY1. 0.9295774647887324 SECTION 1 - Calculation of VAT due or input VAT for the tax period RAZDELEK 1 - Določanje DDV kot terjatev ali obveznost za davčno obdobje 1.1984126984126984 When the depreciable goods are sold before the period in which the adjustments must be made expires, the adjustment must be made by means of a single adjustment for the years required to make up the period, considering the deduction percentage as being equal to 100%, if the transfer is subject to tax. V primeru cesije sredstev, ki se amortizirajo pred zapadlostjo obdobja, v katerem morajo biti izvedeni popravki, se le-tega izvede v enkratnem znesku za leta, ki manjkajo do dopolnitve obdobja, upoštevajoč odstotek 100% odbitka, če je cesija obdavčena. 1.2439024390243902 no. 54/E of the 19 June 2002); - persons indicated in article 8 of the Legislative Decree no. 351 of 25 September 2001, converted into Law no. 410 on 23 November 2001, containing provisions regarding privatisation and valorization of public property and the development of common property investment funds. št. 351, z dne 25. septembra 2001, ki je bil spremenjen v zakon št. 410 dne 23. novembra 2001, in ki navaja navodila za privatizacijo in ovrednotenje javnega nepremičninskega premoženja in za razvoj skupnih nepremičninskih investicijskih skladov. 0.8333333333333334 4.3.3 - PART VW - PAYMENT OF ANNUAL GROUP TAX 4.3.3 - PREGLEDNICA VW - PLAČILO LETNEGA DOLGA SKUPINE 1.1846153846153846 SECTION 2 - Transferee organisation or company - List of transferor companies RAZDELEK 2 - Ustanova ali družba cesionar - Spisek družb cedentov 0.9166666666666666 Non-profit capital-based amateur sports asso Ljubiteljska športna društva ustanovljena v kapi 1.1929824561403508 • field 7, credit surplus set off, which must correspond to the amount indicated in line VK24 (credit surplus set off) of the return for each individual company taking part in the group payment procedure. • polje 7, presežek prenesene terjatve, ki mora ustrezati znesku, ki je naveden v vrstici VK24 (presežek terjatve) napovedi vsake družbe, ki je udeležena v plačilu skupine 0.9444444444444444 • field 3, company name of the controlling company. • polje 1, identifikacijska številka kontrolne družbe; 0.7911832946635731 In order to determine what information is to be indicated in the parts that comprise the return by taxpayers who have made sales which fall under the special regime for used goods, prospectus B and prospectus C have been provided for auction houses acting on their own behalf and on behalf of private parties on a commission agreement basis. Za določanje podatkov, ki se navedejo v preglednice iz katerih sestoji napoved s strani zavezancev, ki so izvedli cesijo in spadajo v poseben režim rabljenih sredstev, so bili pripravljeni preglednica B in preglednica C v primeru agencij za prodajo na dražbi, ki delujejo v svojem imenu in za račun zasebnikov na podlagi komisijske pogodbe, ki morajo biti predhodno izpolnjeni in predloženi na zahtevo pristojnega finančnega urada. 1.064516129032258 EXEMPT FROM COMPLETING THE RETURN OPROŠČEN IZPOLNJEVANJA NAPOVEDI 1.2585365853658537 In the event of transformations which took place during 2013 with the resulting extinction of the transferring party or transfer, conferment of company branch etc. with output or input VAT transfer, the entity resulting from the transformation shall fill in: V primeru sprememb v letu 2013, ki vključujejo izbris odstopnika oziroma osebe, ki proda ali prenese dejavnost ipd., s prenosom dobropisa ali dolga DDV, mora oseba, ki ki izhaja iz teh sprememb, izpolniti: 1.2911392405063291 It is pointed out that the option in question lasts at least one year and remains valid until revoked. Gre poudariti da opcija traja najmanj eno koledarsko leto in velja do preklica. 1.119205298013245 It is pointed out that the amount of interest owed relating to the tax payable when the annual return is made must not be included in this line, but rather in line VL36. Višina dolgovanih obresti za davek,ki ga je treba plačati ob letni napovedi, ne sme biti zajeta v tej vrstici, ampak mora biti navedena v vrstici VL36. 1.210909090909091 These margins must be carried forward to section 2 of part VE in a way that corresponds to the various rates, subdividing the amount between taxable amount and tax; - in line 23 indicate the margins relative to the non-taxable transactions referred to in articles 8, 8bis, 71 and 72, which contribute to the formation of the ceiling. Te marže morajo biti vnesene v razdelek 2 preglednice VE glede na različne davčne stopnje tako, da se razdeli znesek med davčno stopnjo in davkom; - v vrstici 23 se navedejo marže za neobdavčene posle v skladu s členi 8, 8-bis, 71 in 72, ki pripomorejo k oblikovanju plafona. 1.158273381294964 As provided for by art. 2 of Presidential Decree of 10 November 1997, number 442, the options and revocations provided for with regard to VAT and direct taxes must be communicated, taking into account the concluding behaviour assumed by the taxpayer during the tax year, using exclusively part VO of the annual VAT return. V skladu s 2. členom odloka predsednika republike št. 442 z dne 10. novembra 1997, opcije in preklici, ki so predvideni glede ddv in neposredni davki morajo biti posredovani upoštevajoč ravnanje zavezanca med davčnim letom, izključno z uporabo preglednice VO letne napovedi DDV. 1.45 The amount of these payments must be indicated in field 2. teh vplačil mora biti naveden v polju 2. 1.251082251082251 Above all, please note that if the taxpayer carries out more than one activity in respect of which he has adopted (by legal obligation or by choice) separate accounting in terms of art. 36, he must make separate periodic payments for the activities that have been accounted for separately. Če zavezanec izvaja več dejavnosti, za katere je sprejel (ker je bil zakonsko zavezan ali po lastni izbiri) ločena knjigovodstva v skladu s 36. členom mora izvajati ločena obdobna izplačila za ločeno knjigovodsko vodene dejavnosti. 0.8873239436619719 The controlling organisation or company must submit as part of its annual VAT return the summarising prospectus IVA 26PR/2014. Institucija ali matično podjetje mora predložiti kot del svoje letne davčne napovedi za DDV tudi povzemalno poročilo oz. tabelo IVA 26PR/2014. 1.241860465116279 Line VL29, filed 1 indicate the total amount of periodic payments, including the payment of VAT on account (see Appendix) and quarterly interest, as well as tax paid following amendment as referred to in article 13 of Legislative Decree 472 of 1997, relating to 2013. V vrstico VL29, polje 1 vnesite vsa obdobna plačila vključno z akontacijo DDV (glej dodatek) in trimesečne obresti ter davek plačane po poravnavi v skladu s 13. členom zakonskega odloka št. 472 z 1997, za leto 2013. 1.1787072243346008 Line VL25 must indicate, for each company in the group which was a dummy company for 2012 pursuant to article 30 of Law no. 724 of 23 December 1994, the total amount of credit surpluses transferred during that year and liable to be returned by the controlling company (see resolution no. 180 of 29 April 2008). Vrstica VL25 vsaka družba skupine, ki se izkaže za navidezno v letu 2012 skladno s 30. členom zakona št. 724 z dne 23. decembra 1994, mora v tej vrstici navesti skupni znesek presežkov dobropisa, ki so bili preneseni v istem letu in jih matična družba vrne (prim. 1.1531531531531531 The line must also include purchases of truffles from occasional sellers without a VAT registration number, for which deduction is not allowed as stated in art. 1, paragraph 109 of Law no. 311 of 30 December 2004 (see circular no. 41 of 26 September 2005). V vrstico morajo biti vključeni tudi nakupi tartufov od ljubiteljskih in občasnih pobiralcev, ki nimajo ID za DDV, za katere ne velja odbitek skladno s 109. odstavkom, 1. člena Zakona št. 311 z dne 30. decembra 2004 (prim. 1.0875 To these subjects, the provision contained in the final sentence of paragraph 4, article 30, of Law no. 724 of 1994 applies, with the permanent loss of the annual VAT credit. Za te subjekte, se uporablja določilo, vsebovano v zadnejm obdobju 4. odst., 30. člena, zakona št. 724 v 1994, ki predvideva dokončno izgubo letne terjatve DDV. 0.8637770897832817 • relating to occasional exempt operations or relating to exempt operations as referred to in numbers from 1 to 9 of article 10, which fall outside the scope of the activity of the business or are marginal to VAT operations (VAT on said operations is in any case non-deductible); • ki so povezani z operacijami, ki niso oproščene davka in se opravljajo občasno, oziroma se nanašajo na operacije, ki niso oproščene davka, kot je navedeno v odstavkih od 1 do 9 v 10. členu, in ne sodijo med lastne dejavnosti podjetja ali med pomožne dejavnosti obdavčljivih transakcij (DDV za te dejavnosti je neodbiten); 1.8409090909090908 TABLE TO DETERMINE THE MARGINS TO BE INDICATED IN LINES 22 AND 23 OF PROSPECTUS B NAVAJANJE V VRSTICE 22 IN 23 RAZPREDELNICE B 0.5925925925925926 As regards the date on which the transformation of the subjects concerned takes place, two hypotheses can occur. Nanašajoč se na dan, ko je prišlo do preoblikovanja zainteresiranih subjektov, se lahko izkažeta dve spodaj pojasnjeni situaciji za vsako so omogočena pojasnila za izpolnjevanje preglednic. 1.1703703703703703 The boxes included in line VO11 must be crossed by taxpayers who intend to communicate the revocation of the option previously requested, beginning from 2013. Kvadratki navedeni v vrstici VO11 označijo tisti zavezanci, ki od leta 2013, nameravajo posredovati preklic predhodno zahtevane opcije. 1.221556886227545 In both cases the total of the costs indicated in line 4 must be carried forward to line VF14 and added to any other non-taxable transactions carried out, with the exception of purchases made by taxpayers who have opted for the beneficial tax regime for young businesspeople and unemployed workers as provided for by article 27, paragraphs 1 and 2, of Decree Law no. 98 of 2011, to be indicated in line VF16. V obeh primerih se celotni stroški iz vrstice 4 navedejo v vrstici VF14 poleg zneskov morebitnih neobdavčljivih nakupov, z izjemo nakupov s strani posameznikov, ki so izkoristili davčne ugodnosti za mlade podjetnike in mobilne delavce iz 1. in 2. odstavka 27. člena zakonskega odloka št. 98 iz leta 2011, kar se navede v vrstici VF16. 1.1363636363636365 Line VW24 must indicate the sum of the amounts shown by the individual subsidiary companies in line VL24 of one's own return. V vrstico VW24 navedite vsoto zneskov, ki jih navedenjo posamezne kontrolirane družbe v vrstico VL24 napovedi. 1.1414141414141414 Failure to submit annual return or submission of return more than 90 days after the deadline, when taxes are owed Če se ne predloži napoved ali je bila napoved predložena z zamudo več kot 90 dni, če je davčni dolg 1.411764705882353 b) Accessing the service a) Vklop storitev 1.1337792642140467 Taxpayers who have made use of the exemption from the obligations referred to in art. 36bis, and who have also carried out taxable operations in 2013, are obliged to indicate these operations in part VE, as well as exempt operations referred to in no.s 11, 18 and 19 of art. 10, which in any case are subject to invoicing and registration. Zavezanci, ki so uveljavljali oprostitev obveznosti v skladu s 36-bis členom in so v letu 2013 izvedli tudi obdavčene posle morajo v preglednico VE navesti izvedene obdavčene posle ter neobdavčene posle v skladu s št. 11, 18 in 19., 10. člena za katere velja obveznost fakturiranja in registriranja. 0.8342857142857143 • issue the declarant, within 30 days of the deadline provided for the electronic filing of the return, with the original return (the details of which were transmitted electronically), drawn up on a form which complies with the one approved by the Revenue Agency, duly signed by the taxpayer. • prav tako se v roku 30 dni od roka predvidenega za predložitev napovedi na elektronski način, prijavitelju izda izvirnik napovedi, katerega podatki so bili posredovani na elektronski način, izdelane na obrazcu, ki ga je odobrila Agencija za Prihodke in jo je podpisal zavezanec skupaj s kopijo obvestila Agencije za Prihodke, ki potrdi njen prejem. 1.1285714285714286 Quarterly payments - Art. 7 of Presidential Decree of 14 October 1999, number 542 Line VO2, box 1 must be crossed by artists, professionals, and by taxpayers who are owners of businesses supplying services which achieved a business turnover not greater than 400.000 Euro or not greater than 700.000 Euro in 2012 if owners of businesses carrying out other activities (new limits introduced by article 14, paragraph 11, of Law no. 183 of 2011) and which in 2013 have carried out both settlements and periodic payments of VAT quarterly rather than monthly. Vrstica VO2, kvadratek 1 označijo izvajalci umetniških in strokovnih dejavnosti in zavezanci, ki so lastniki podjetij, katerih predmet poslovanja so storitve, ki so v letu 2012 ustvarili promet, ki ni presegal 400.000 evrov ali 700.000 eur, če so lastniki podjetij, katerih predmet so druge dejavnosti (nove mejne vrednosti, določene v 11. odstavku 14. člena zakona št. 183 iz leta 2011) in so v letu 2013 plačali obdobna mesečna ali trimesečna plačila DDV s trimesečno ali mesečno kadenco. 1.3076923076923077 hire agreements or other payments; členom ali drugih določil; 0.7929292929292929 For problems regarding the Fisconline service, please refer to the eServices online help section on the Revenue Agency's website (www.agenziaentrate.gov.it). Za opravljanje težav v zvezi z elektronskimi storitvami Fiscoline se obrnite na oddelek za pomoč na spletu za elektronske storitve na spletni strani Agencije za prihodke (www.agenziaentrate.gov.it). 1.2269503546099292 Line VJ10 indicate imports of scrap and other salvage materials for which the tax is not paid at customs but discharged, as provided for by art. 70, paragraph 6, through the annotation of the customs document in the register as referred to in articles 23 or 24 as well as, for the purposes of deduction, in the register as referred to in art. 25. V vrstico VJ10 se navedejo uvozi razbitin in drugega odpadnega materiala za katere davek ni plačan na carini ampak je oproščen v skladu s 70. členom, 6. odst. z registriranjem v carinsko listino v registru v skladu s členi 23 in 24 za odbitek davka v register v skladu s 25. členom. 1.3696682464454977 Application of the dispositions provided for by Law no. 398 of 1991 Line VO30, box 1 must be crossed by all subjects who intend to communicate the option chosen, starting from 2013, of the flat-rate calculation of VAT and as provided for by art. 2, paragraphs 3 and 5, of said Law no. 398. Vrstica VO30, kvadratek 1 morajo označiti vsi subjekti, ki nameravajo posredovati izvedeno opcijo od leta 2013 za pavšalno določanje DDV in dohodka v skladu z 2. členom, 3 in 5. odst., navedenega zakona št. 398. 1.0 Family businesses Podjetja zakoncev 1.1618625277161863 In this form, part VT must be completed, as must part VX, summarising the overall details of the annual amount to be paid or to be deducted, with reference to the participants in the operation; - a form for each subject participating in the transformation (e.g. incorporated, divided company etc.) in which all the parts concerning the activity performed must be completed, including section 2 of part VA and sections 2 and 3 of part VL. For more information on how to complete the parts please refer to paragraph 3.3.3. and V tem obrazcu mora biti izpolnjena razpredelnica VT, razpredelnica VX ob zaključku povzetka celotnih podatkov letnega zneska, ki ga je treba plačati, v zvezi z udeleženci v transakciji; - sam obrazec za vsak subjekt, ki je udeležen v preoblikovanju (pripojena družba, odcepljena družba, itd.) v katerem morajo biti izpolnjene vse preglednice, ki zadevajo opravljeno dejavnost, vključno z razdelek 2. preglednice VA in razdelek 2. in 3. preglednice VL. 0.8165137614678899 Line VF19 indicate domestic purchases, intra-community purchases and imports, net of VAT: Vrstica VF19 navedite znesek, brez DDV, vseh nakupov znotraj države, iz držav članic Evropske unije in uvoza: 1.1883116883116882 Beneficial tax regime for young businesspeople and unemployed workers as provided for by article 27. paragraphs 1 and 2, of Decree Law no. 98 of 2011 - method for completing the form. Režim davčnih ugodnosti za mlade podjetnike in mobilne delavce iz 1. in 2. odstavka 27. člena zakonskega odloka št. 98 iz leta 2011 - način izpolnjevanja. 1.4705882352941178 Gross margins (*) relative to taxable transactions Bruto marže (*) za obdavčene posle 1.77 With reference to the "NOTICE OF ELECTRONIC FILING" box, Decree Law no. 159 of 01 October 2007, converted with modifications by Law no. 222 of 29 November 2007, has amended article 2-bis of Decree Law no. 203 of 30 September 2005, establishing that the invitation to the taxpayer to provide clarification pursuant to art. 6, paragraph 5, of Law no. 212/2000 (if, from an inspection of the return carried out in accordance with articles 36-bis of Presidential Decree no. 600/1973 and 54-bis of Presidential Decree no. 633/1972, a payable tax amount or lesser refund emerges) will be sent to the intermediary authorised to file the statement electronically if the taxpayer has requested it (electronic notice). Z nanašanjem na kvadratek "ELEKTRONSKO POŠILJANJE OBVESTILA" zakonski odlok št. 159 z dne 1.oktobra 2007 spremenjenega s spremembami zakona št. 222 z dne 29.novembra 2007 je spremenil člen 2-bis zakonskega odloka št. 203 z dne 30.septembra 2005 tako, da odreja, da se pozove k posredovanju pojasnil v skladu s 6. členom, 5. odst., zakona št. 212/2000, če iz kontrole napovedi v skladu s členi 36-bis. 1.0058479532163742 It is pointed out that if line VL40 is completed, excluding cases in which the previous line has been completed by companies that have participated in group VAT payment, the amount to indicate in part VX or in section III of part RX for taxpayers submitting the UNICO form is the difference between the amounts indicated in lines VL38 and VL40. Opozoriti je treba, da se v primeru izpolnitve vrstice VL40, razen če jo izpolnjujejo subjekti, ki so sodelovali pri izplačilu DDV za skupino, znesek, ki ga je potrebno navesti v razpredelnici VX oziroma v oddelku III razpredelnice RX za tiste, ki predložijo obrazec UNICO, izračuna kot razlika med zneski, navedenimi v vrsticah VL38 in VL40. 1.3054187192118227 The above-mentioned intermediaries are obliged to advise the affected taxpayers of the outcome reported in the communication of irregularity received in due time and, in any case, by the deadlines pursuant to art. 2, paragraph 2, of Legislative Decree no. 462/1997. Omenjeni posredniki morajo takoj seznaniti zainteresirane zavezance v roku predvidenem v 2. členu, 2. odst. zakonodadajnega odloka št. 462/1997, izide, ki so prisotni v obvestilu o prejeti nepravilnosti. 1.436046511627907 This section is for the calculation of the tax surplus, as provided for by article 6, paragraph 3, of the Ministerial Decree of 13 December 1979, and must always be completed, if there is a credit or a debit surplus when the annual return is made. Namen tega razdelka je določanje davčnega presežka v skladu s tem, kar predvideva 6. člen, 3. odst. ministrskega odloka z dne 13.decembra 1979 in mora biti vedno izpolnjen. 1.0 The declaring company (e.g. incorporating company) Družba prijaviteljica (npr. družba pripojiteljica) 1.0136054421768708 Line VL30 indicate the amount of debits transferred during periodic payments by each company which effects group payments as provided for by art. 73. V vrstici VL30 je naveden znesek prenesenih obveznosti ob obdobnih plačilih s strani vsake družbe, ki izvaja plačilo skupine v skladu s 73. členom. 1.0769230769230769 The line must include the amount contained in line VL38. V vrstico se vnesejo zneski v skladu z vrstico VL38. 1.1470588235294117 Failure to submit annual return or submission of return more than 90 days after the due date, when taxes are not owed Če se ne predloži napoved ali je bila napoved predložena z zamudo več kot 90 dni, če ni davčnega dolga 1.0526315789473684 Line VW34 must indicate the amount of tax credits used by companies adhering to the group when making the annual return. V vrstico VW34 se vnesejo vse davčne terjatve, ki jih uporabljajo družbe, ki pristopijo skupini ob letni napovedi. 1.0245901639344261 Line VL21 indicate the amount of credits transferred by each company which effects group payments as provided for by art. 73. V vrstici VL21 se navede znesek prenesenih terjatev s strani vsake družbe, ki izvaja plačila družbe v skladu s 73. členom. 1.3520408163265305 Line VE24 in this line, the total of the taxable amounts and taxes should be indicated: these are determined by summing the totals indicated in lines from VE1 to VE9 and from VE20 to VE23, respectively from the column of taxable amounts and of the column for taxes. V vrstici VE24 se navede vse davčne osnove in davke tako, da se določi in sešteje zneske, ki se vnesejo v vrstice od VE1 do VE9 in od VE20 do VE23, glede na stolpec davčnih osnov in stolpec davka. 0.7435897435897436 par. of Law no. 537 of 24 December 1993 regulated division operations for VAT purposes. 16. člen, odstavek 10 in naslednji zakona št. 537 z dne 24. decembra 1993 predvideva urejanje DDV za posle odcepitve. 1.4951456310679612 • the considerations relative to the other non-taxable transactions (article 38 quater), whose margin does not contribute to the formation of the ceiling; • plačila za druge neobdavčene posle (38-quater člen) katerega marža ne prispeva k oblikovanju plafona; 1.2435897435897436 rate system for the deduction of the upstream tax, as for example takes place in the agricultural sistema za odbitek davka kot npr. v kmetijskih sektorjih, prireditvenih, itd.; 0.8484848484848485 Article 16, par. 10 and sub. V skladu z 2. členom, 8-bis odst. 1.2118644067796611 The taxpayer may draw attention to particular conditions regarding the return by indicating a specific code in the "Particular situations" box. Zavezanec ima možnost posebnih pogojev, ki zadevajo napoved z navedbo ustrezne številke v kvadratek Posebne situacije. 1.28 INSTRUCTIONS FOR THE COMPILATION NAVODILA ZA IZPOLNJEVANJE 1.2474226804123711 and the amount indicated in line VL9 of the VAT/2013 return for 2012; - for 2012, the amount indicated in line VX5 of the VAT/2013 return relating to 2012; - for 2013, the amount indicated in line VL10 and VL40 of the VAT/2014 return relating DDV/2013, ki se nanaša na leto 2012; - za leto 2012 znesek naveden v vrstici VX5 napovedi DDV/2013 za leto 2012; - za leto 2013 znesek, naveden v vrstici VL10 in VL40 davčne napovedi DDV/2014 za 1.1788617886178863 Line VJ15 indicate purchase of cellular phones for which the tax is payable by the seller, as provided for by article 17, paragraph 6, letter b). Vrstica VJ15 navedite nakupe mobilnih telefonov, za katere davek plača cesionar, skladno s črko b), 6. odstavka, 17. člena. 1.1512605042016806 The prospectus below is provided in order to ensure that the periodic payments are made correctly and that they are indicated in part VH: Za pravilno izvajanje obdobnih izplačil in posledična razvrstitev v preglednici VH je na voljo naslednja razpredelnica: 0.9761904761904762 This amount must be included in line VY2. Ta višina mora biti vnesena v vrstico VY2. 1.1990950226244343 If more than one form is completed because separate accounts are kept (art. 36), sections 2 and 3 of this part must be completed, indicating the summary data for all activities declared (see paragraph 3.2) only on the first form completed and identified as Form 01. V primeru izpolnjevanja več modulov zaradi ločenega računovodstva (36. člen), razdelki 2. in 3. te preglednice morajo biti izpolnjeni tako, da se navedejo povzetni podatki vseh prijavljenih dejavnosti (glej odstavek 3.2.) 1.0560344827586208 This return shall report the details of the extinguished subject in the part reserved for the taxpayer and the details of the eligible party in the box reserved for the declarant, reporting the value 9 in the box concerning the appointment code. V tej napovedi morajo biti navedeni podatki izbrisanega subjekta v tistem delu, ki je namenjen zavezancu in podatki subjekta prosilca v polju, ki je namenjeno prijavitelju, z vnosom vrednosti 9 v kvadratek, ki zadeva šifro funkcije. 1.292929292929293 Box 2 must be crossed by the abovementioned minor businesses which intend to communicate the revocation of the option exercised. Kvadratek 2 označijo omenjeni manjši podjetniki, ki nameravajo posredovati preklic izvajane opcije. 1.4333333333333333 For further information kindly refer to circular letter no. 216/E of 27 November 2000. Za nadaljnja pojasnila glej okrožnico št. 216/E z dne 27. no 1.0689655172413792 As of 1 January 2013 the aforementioned operations count towards the calculation of turnover. Od 1. januarja 2013 se tovrstne transakcije upoštevajo pri določitvi obsega poslovanja. 0.75 Gold imports Zlato za naložbo 1.2285714285714286 Line VW29 must indicate the total of periodic payments, including the advance VAT payment (see Appendix) and quarterly interest, as well as the tax paid following amendments as referred to by article 13 of Legislative Decree no. 472 of 1997 relative to 2013. V vrstico VW29 se vnese vsa obdobna plačila vključno z akontacijo DDV (glej Dodatek) trimesečne obresti ter davek plačane po poravnavi v skladu s 13. členom, zakonodadajnega odloka št. 472 z 1997, za leto 2013. 0.8657407407407407 The documentation that must be provided to the declarant by the intermediary (the person filing the statement or the company belonging to the group) and proof of the filing of the return. Dokumentacija, ki jo posrednik (pooblaščeni za posredovanje in družba skupine) mora izdati prijavitelju in dokaz predložitve napovedi Na podlagi določil , ki jih vsebuje navedeni Odloka Predsednika Republike (O.P.R.) 0.9880952380952381 the form concerning the period after the declaration of bankruptcy or compulsory ad preglednice VL v obrazec za naslednje obdobje po napovedi stečaja ali prisilne porav 2.1481481481481484 Lines VF53 to VF55 are reserved for taxpayers who have carried out: - occasional exempt operations or occasional taxable operations in the absence of purchases pertaining to them, - exclusively exempt operations as provided for by no. 1 to 9 of art. 10 which do not fall within the normal sphere of activity of the business or which are accessory to taxable operations, - occasional sales of used goods, - occasional operations which come under the regime provided for by art. 34-bis for connected agricultural activities. Vrstice od VF53 do VF55 so namenjene subjektom, ki so izvedli: - neobdavčeni občasni posli ali obdavčeni občasni posli v katerih ni povezanih nakupov, - izključno oproščene posle, ki jih predvidevajo št. od 1 do 9, 10.člena, ki spadajo v dejav 1.958139534883721 The active operations to take into account in order to make the calculation are exclusively taxable operations, including transfer of investment gold that has become taxable as a result of the choice made, industrial gold and pure silver, sales of scrap materials as set out in par. 7 and 8 of article 74, operations carried out pursuant to article 17, paragraphs 6 and 7, as well as transfers made to earthquake victims. Aktivna dela, ki so vključena v račun, so izključno obdavčljivi posegi, vključno s predajo zlata za obdavčljive investicije, industrijskega zlata, čistega srebra, predaja starega železja na podlagi 74. čl., 7. in 8. 1.719774011299435 Dispensation for exempt operations - Art. 36-bis, paragraph 3 Line VO5, box 1 must be crossed by taxpayers who communicate that they have made use of, starting from 2013, of the exemption from the obligations of invoicing and recording exempt operations listed in art. 10, with exception made for those exempt transactions specified in numbers 11, 18 and 19 of the same art. 10, that is to say for: - transfers of investment gold, including that represented by certificates in gold also unsold, or exchanged on metal accounts, as well as operations provided for by article 67, paragraph 1, letter c-quater) and c-quinquies) of the TUIR (Income Tax Consolidate Act) if they refer to investment gold and intermediations relating to the preceding operations (art. 10, no. 11); - medical diagnostic, treatment and rehabilitation services provided to individuals in the carrying out of health professions subject to supervision, as provided for by art. 99 of the single text regarding health legislation, approved by Royal Decree 1265 of 27 July 1934, and successive amendments, or identified in the Decree of 17 May 2002 (art. 10, no. 18); - services of hospitalisation and treatment provided by hospital foundations or by clinics and nursing homes having arrangements with state health insurance schemes as well as associations of mutual assistance with legal entity and by ONLUS associations, including the provision of medicine, health aids, nourishment, in addition to the provision of treatment in spas (art. 10, no. 19). člen, 3. odst. Vrstica VO5, kvadratek 1 morajo označiti zavezanci, ki obvestijo, da so od leta 2013 uveljavljali oprostitev obveznosti fakturiranja in registriranja neobdavčenih poslov, navedenih v 10. členu, razen za tiste, ki so oproščeni, navedeni pod št. 11, 18 in 19 istega 10. člena in sicer: - cesije investicijskega zlata, vključno s tistim, ki ga predstavljajo certifikati, tudi če ni umeščen ali zamenjan na računih za kovine ter za posle v skladu s 67. členom, 1. odst., črka c-quater) in c-quinquies) enotnega besedila o dohodnini (Tuir), če se nanaša na investicijsko zlato in posredovanja, ki zadevajo predhodne posle (10. člen, št.11); - zdravstvene diagnostične storitve, zdravljenje in rehabilitacija za osebo, ki opravlja strokovno ali umetniško dejavnost, ki niso nadzorovane v skladu z 99. členom prečiščenega besedila zakonov o zdravstvu odobrenega na podlagi R.D. 0.8392484342379958 For the transfers of agricultural and ichthyic products included in the first part of table A) (enclosed to Presidential Decree no. 633 of 1972) by agricultural producers, independently of the business turnover, the deduction provided in article 19 is flat-rated in proportion to the amount resulting from the application of the set-off percentages to the taxable amount of the transactions themselves. Za odstopanje kmetijskih in ribiških proizvodov vključno v prvem delu tabele A), priložene odloku predsednika republike št. 633, 1972 iz kmetijskih proizvodov, ne glede na realizirani promet, odbitek predviden v členu 19. je pavšalen v višini zneska, ki izhaja iz uporabe, obdavčene višine samih poslov, odstotkov določene kompenzacije za skupine proizvodov, z odlokom Ministra za Finance skupaj z Ministrom za Kmetijske Politike in spremenjene z odlokom z dne 23. decembra 2005. 0.8109090909090909 In the same form the following parts must be completed: part VT, part VX in order to summarise the overall data of the annual amount to be paid or credit amount with reference to the subjects participating in the operation; V istem obrazcu se izpolni preglednica VT, preglednica VX z namenom, da se povzamejo podatki z letnim zneskom, ki ga je treba vplačati ali terjatev, nanašajoč se na subjekte, ki so sodelovali v posli; 3) toliko obrazcev, koliko je subjektov, ki so udeleženi v preoblikovanju. 1.188235294117647 Indications regarding such operations in the parts of the return are provided in the following table. V naslednji razpredelnici so dana navodila za vnos teh poslov v preglednice napovedi. 1.1361702127659574 In this case, the beneficiary company shall file the VAT return on behalf of the division company, by reporting the details of the division company in the part reserved for the taxpayer and its own data in the part reserved for the declarant, with appointment code 9. V takem primeru mora družba koristnica predložiti letno napoved DDV za račun odcepljene družbe, v preglednico za zavezanca in matične podatke odcepljene družbe in v preglednico za prijavitelja na vesti svoje podatke s šifro funkcije 9. 1.008849557522124 In column 2 the total of taxes calculated by adding the amounts in columns 2 of lines VF1 to VF12 should be shown. V stolpec 2 se navedejo davki, ki se jih določi tako, da se seštejejo zneski v vstolpcih 2 vrstic od VF1 do VF12. 1.1578947368421053 SECTION 2 - Options and revocations for the purposes of income tax RAZDELEK 2 - Opcije in preklici v namene davka na dohodek 1.191304347826087 In terms of art. 2 of Presidential Decree no. 442 of 10 November 1997, the options and revocations regarding VAT and direct taxes must be communicated, bearing in mind the conclusive behaviour of the taxpayer during the tax year, using part VO of the annual VAT return only. št. 442 z dne 10. novembra 1997, opcije in preklici, ki so predvideni glede DDV in neposredne davke morajo biti posredovani upoštevajoč ravnanje zavezanca med davčnim letom, izključno z uporabo preglednice VO za letno napoved DDV. 1.3609022556390977 The latter option is binding on the taxpayer for at least three years and is valid until revoked, as provided for by article 3 of Presidential Decree number 442 of 10 November 1997. Ta zadnja opcija zavezuje zavezanca za vsaj tri leta in velja do preklica v skladu s 3. členom, Odloka Predsednika Republike (O.P.R.) 1.1125 • carried over for deduction in subsequent years, once participation in group VAT payment • izračunana olajšava, v naslednjih letih, ni bilo udeležbe v izplačilu skupine; 1.497907949790795 B) Separated accounts kept by one or more of the other subjects participating in the transformation (rather than the declarant) The declaring taxpayer must use: 1) the front cover reporting personal details; 2) a form (form n. 01) with completion of the parts concerning the business performed, including section 2 of part VA and sections 2 and 3 of part VL. B) Ločeno vodena knjigovodstva, ki jih vodi en ali več subjektov, ki so udeleženi v preoblikovanju (in ne prijavitelj) Zavezanec prijavitelj mora uporabljati: 1) naslovno stran, v kateri mora navesti svoje matične podatke; 2) obrazec (obr. 1.141732283464567 Admissible deductible VAT is calculated on a flat-rate basis, applying a 50% tax rate to taxable operations (see Appendix under "Farm holidays"); Odbitni DDV se določa pavšalno tako, da se uporablja 50% davka za obdavčljive posle (glej Dodatek k postavki "Kmečki turizem"); 0.9823008849557522 If 20 lines are not sufficient, another part VD should be used, indicating "02" in the box "Form N." and so on. V primeru, da ne bi bilo dovolj 20 vrstic se uporablja druga preglednica VD tako, da se navede "02" v polje "Obr. 1.0833333333333333 Incorporation of a company participating in the group liquidation by a controlling or controlled company Pripojitev s strani kontrolirane ali kontrolne družbe druge družbe udeležene v izplačilu skupine 0.7819314641744548 NOTE: the transfers and purchases of goods, which fall within the marginal regime referred to in Decree Law no. 41 of 23 February 1995 (for used goods etc.) carried out with other EU traders, are not to be included in lines VE30 and VF25 respectively. POZOR: v vrsticah VE30 in VF25 niso zajete cesije za nakupe sredstev, ki spadajo v režim marže v skladu z zakonskim odlokom št. 41 z dne 23. februarja 1995 (za rabljena sredstva, itd.), ki jih izvajajo drugi delavci EU, ker se štejejo za interne posle, ki so obdavčeni v državi, kjer ima cedent sredstva stalno bivališče. 1.2857142857142858 Lines from VE1 to VE9 in these lines, in correspondence with the tax rates printed on the form, the amounts related to operations for which tax turned out to be payable in the year 2013, noted or to be noted in the register of invoices issued (art. 23) and/or in the considerations register (art. 24), and taking into account the variations referred to in article 26, recorded for the same year, must be indicated. V vrstice od VE1 do VE9 ki ustrezajo predtiskanim davčnim stopnjam, se vnesejo zneski poslov za katere se izkaže, da zapade v plačilo zabeleženi davek v letu 2013 ali ki morajo biti zabeleženi v registru izdanih faktur (23. člen) in/ali v register plačil (24. člen) upoštevajo spremembe v skladu s 26. členom za isto leto. 1.1578947368421053 Line VO6, box 1 must be crossed by publishers who communicate that they have chosen, the system of VAT calculation on the basis of number of copies sold as from 2013, for each newspaper or publication, or for each issue. V vrstici VO6, označijo izdajatelji kvadratek 1, ki obvestijo o izbiri opcije od leta 2013 iz kateregakoli poglavja ali za vsako številko za sistem določanja DDV na podlagi prodanih izvodov. 1.4130434782608696 However the aforementioned operations should be noted separately. Ta opravila morajo biti ločeno navedena tudi v 0.7142857142857143 Trust Jamstva 1.0 In this form, also part VT and VX must be filled in, in order to summarize the total annual amount to be paid or to be deducted, with reference to the participants in the operation; 3) as many forms as the number of the accounts kept, for each subject with separated accounts, completing section 2 of part VA and sections 2 and 3 of part VL, as well as VC, VD, VH, VK and VO in the first form concerning each subject; on the other hand, for each subject with one single account for VAT purposes, just one form must be completed. V tem obrazcu morajo biti izpolnjeni preglednica VT ter preglednica VX za povzemanje celotnih podatkov letnega zneska, ki ga je treba plačati ali terjatev nanašajoč se na subjekte, ki so udeleženi v poslu; 3) toliko obrazcev kolikor je knjigovodstev za vsak subjekt, ki vodi ločeno knjigovodstvo tako, da se v prvi obrazec za vsak subjekt izpolni razdelek 2. preglednice VA in razdelek 2. in 3. preglednice VL ter preglednice VC, VD, VH, VK in VO, za vsak subjekt, ki ima eno knjigovodstvo za DDV, je treba izpolniti en obrazec. 1.2707317073170732 In other words, a comparison will be made between the amounts of VAT calculated in deduction with reference to the two previous years (to be indicated in lines VZ1 and VZ2 respectively): - for the year 2011, the amount is that resulting from the difference between the input VAT outlined in the deduction or in the set off indicated in line VY5 and the amount indicated in line VW25 of the VAT/2013 return regarding the year 2012, for the part regarding the set off carried out in form F24 with taxes other than VAT only. Dejansko se primerjava izvede med obračunanimi odbitnimi zneski ddv z nanašanjem na dveh predhodni leti (ki se vnese v vrstice VZ1 in VZ2): - za leto 2011 izhaja znesek iz razlike med terjatvijo DDV, ki se odbije ali kompenzira, navedene v vrstici VY5 in zneskom navedenim v vrstici VW25 napovedi DDV/2013 za leto 2012, za samo tisti del, ki zadeva kompenzacije izvedene v obrazcu F24 z dajatvami, ki niso DDV. 1.78 amount of operations carried out, excluding those set out in article 21, paragraph 6 bis. sakcij z izjemo tistih, ki so opredeljene v 6-bis. 1.2307692307692308 SEZIONE 1 - Transferring company - List of transferee companies or organisations RAZDELEK 1 - Družba cedent - Spisek družb ali ustanov cesionarjev 1.1979695431472082 It is pointed out that if line VL40 is completed, excluding cases in which the line has been completed by companies that have participated in group VAT payments, the sum of the amounts indicated in lines VL39 and VL40 must be indicated. Opozoriti je treba, da je v primeru izpolnitve vrstice VL40, razen če jo izpolnjujejo subjekti, ki so sodelovali pri izplačilu DDV za skupino, potrebno navesti vsoto zneskov iz vrstic VL39 in VL40. 1.7417840375586855 One is reminded that such credits can be used as a set off by the transferee, as provided for by article 5 of Presidential Decree number 542, of 14 October 1999, with effect from the beginning of the tax period subsequent to the one in which they became available to the transferor (1st January 2014 if, for VAT purposes, the tax period coincides with the calendar year). št. 542 z dne 14. oktobra 1999 od začetka davčnega obdobja po tistem, v katerem so bili le-ti generirani pri subjektu cedentu (01. januar 2014 v pričakovanju, d av namene DDV davčno obdobje sovpada s koledarskim). 1.02 Line VF16 purchases by taxpayers who in 2013 used the beneficial tax regime for young businesspeople and unemployed workers as provided for by article 27, paragraphs 1 and 2, of Decree Law no. 98 of 2011. Vrstica VF16 nakupi s strani subjektov, ki so v letu 2013 koristili režim davčnih ugodnosti za mlade podjetnike in mobilne delavce iz 1. in 2. odstavka 27. člena zakonskega odloka št. 98 iz leta 2011. 1.6776379477250727 1 Legal, contractual, de facto agent or managing member 2 Agent of a minor, disabled or incompetent person, tutoring administrator, or the administrator of an estate held in abeyance, the administrator of an estate that is assigned under a suspensive condition or that is assigned in favour of an unborn child, who has not yet been conceived 3 Official receiver 4 Court-appointed liquidator (forced administrative liquidation or special management) 5 Judicial custodian (judicial custody), or judicial receiver in the capacity of the representative of the attached assets or judicial commissioner (receivership) 6 Tax representative of a non-resident person 7 Heir 8 Liquidator / Receiver (voluntary liquidation) 9 The person required to submit the return for VAT purposes on behalf of a tax subject no longer in existence, following extraordinary operations or other substantial subjective transformations (transferee of company, beneficiary company, incorporating company, conferee company, etc.); or, for the purpose of income taxation and/or IRAP (Regional Tax on Productive Activities), the representative of the beneficiary company (division) or the company resulting from a merger or incorporation 10 Tax representative of a non-resident with the limitations referred to in article 44, paragraph 3 of the Decree Law 331/1993 11 The person operating as guardian of a minor or a civilly disabled person, in relation to the institutional role conferred 12 Liquidator / Receiver (voluntary liquidation of an individual business - period prior to liquidation) 13 Administrator of a condominium 14 Person signing the declaration on behalf of a public administration body 15 Court-appointed liquidator of a public administration body 1 Zakonski, pogajalski zastopnik, družbenik upravitelj 2 Zastopnik mladoletnika, osebe, kateri je bila odvzeta opravilna sposobnost, upravitelj, skrbnik ležeče zapuščine, upravitelj dodeljene zapuščine pod suspenzivnimi pogoji ali v korist bodočega nespočetega otroka 3 Stečajni upravitelj 4 Likvidacijski upravitelj (prisilna poravnava) 5 Sodni varuh (sodno varstvo) ali sodni upravitelj kot zastopnik zaseženih predmetov ali sodni upravitelj (nadzorovana uprava) 6 Davčni zastopnik subjekta nerezidenta 7 Dedič 8 Likvidacijski upravitelj (prostovoljna likvidacija) 9 Subjekt, ki mora predložiti napoved za ddv za račun ugaslega subjekta po izrednih poslih in drugih pomembnejših preoblikovanjih subjekta (cesionar družbe, družba koristnica, družba pripojiteljica, družba vlagateljica...) ali v namene obdavčenja prihodkov in/ali IRAP predstavnik družbe prevzemnice (odcepitev) ali družbe nastale iz spojitve ali pripojitve 10 Davčni zastopnik subjekta nerezidenta z omejitvami v skladu s 44. členom, 3. odst., zakonskega odloka št. 0.9847328244274809 Beneficial tax regime for young businesspeople and unemployed workers - Article 27, paragraphs 1 and 2, Decree Law no. 98 of 2011 Režim davčnih ugodnosti za mlade podjetnike in mobilne delavce - 1. in 2. odstavek, 27. člena zakonskega odloka št. 98 iz leta 2011 1.5609756097560976 VE Sec. 1 Contributions to cooperatives with set-off percentages Vložki za zadruge z odstotki kompenzacije 1.6462585034013606 The current part must be used by both savings management institutions in order to indicate the VAT credit resulting from the present return, transferred wholly or in part to other persons as provided for by the said article 8, paragraph 2 of Decree Law number 351/2001, and in the manners set out by the said article 43-ter of Presidential Decree 602 of 1973, and by transferees, belonging to the same group as defined by the said article 43-ter, to whom such credits are transferred. To preglednico morajo uporabljati tako družbe za upravljanje za navajanje terjatve DDV, ki izhaja iz te napovedi, ki je v celoti ali delno odstopljena drugim subjektom v skladu z navedenim 8. členom, 2. odst. zakonskega odloka št. 351/2001 in glede na načine, ki jih predvideva navedeni 43-ter. 0.9122807017543859 It is pointed out that for the annual VAT return the VAT/BASE 2014 form may be used instead of this one. Za predložitev letne davčne napovedi DDV obstaja alternativna možnost temu obrazcu in sicer obrazec DDV BASE/2014. 2.217948717948718 As circular letter no. 6 of 2005 makes clear, the specific regime governed by article 34-bis is applicable also to the supply of services carried out on an occasional basis. Kot je pojasnjeno v okrožnici št. 6 z 2005, poseben režim, ki ga ureja 34-bis. 1.0833333333333333 Methods and terms for filing the return Način in rok za predložitev napovedi 1.2629107981220657 If payments have been made pursuant to a correction as provided for by article 13 of Legislative Decree no. 472 of 1997, the applicable box must be crossed in the line corresponding to the payment period for which the taxpayer has made use of the aforementioned option. Pri izvedenih plačilih po sankciji v skladu s 13. členom, zakonskega odloka št. 472 v 1997 se označi ustrezen okvirček v ustrezno vrstico za obdobje izplačila za katerega je zavezanec uveljavljal omenjen institut. 0.9745454545454545 For further details regarding the authorisation procedure, access to the service and use of the PIN code, please refer to the section dedicated to the Fisconline service and the eServices online help section on the Revenue Agency's website (www.agenziaentrate.gov.it). Za več podrobnosti o načinih vklopa storitev, dostopa do njih ter za uporabo kode PIN si oglejte oddelek v zvezi z elektronskimi storitvami Fisconline in oddelek za pomoč na spletu za elektronske storitve na internetni strani Agencije za prihodke (www.agenziaentrate.gov.it). 1.1044303797468353 It is pointed out that the amount of purchases relating to these sales must be indicated in line VF14, with the exception of purchases by taxpayers who in 2013 used the beneficial tax regime for young businesspeople and unemployed workers as provided for by article 27, paragraphs 1 and 2, of Decree Law no. 98 of 2011, to be indicated in line VF16. Poudarjamo, da mora biti znesek nakupov v zvezi s temi odstopi naveden v vrstici VF14, razen nakupov s strani posameznikov, ki so v letu 2013 koristili davčne ugodnosti za mlade podjetnike in mobilne delavce skladno s 1. in 2. odstavkom 27. člena zakonskega odloka št. 98 iz leta 2011, ki se navedejo v vrstici VF16. 0.96 Taxpayers who are legally obliged (art. 36, par. 2 and 4) to keep separate accounts for the activities they perform shall refer to their relevant business turnovers to establish whether their VAT returns shall be filed monthly or quarterly. Poudariti je potrebno, da zavezanci, ki so zakonsko obvezani (36. člen, 2. in 4. odst.) voditi ločeno knjigovodstvo za opravljanje dejavnosti, se morajo nanašati, za določanje mesečnega obdobja ali tromesečja (opcijsko) izplačila DDV glede na promet. 1.0121457489878543 With regard to the case indicated by the code 4, as set out in Circular no. 25 of 04 May 2007, the provision contained in the final sentence of paragraph 4, article 30 of Law no. 724 of 1994 regarding permanent loss of the annual tax credit, applies. Kar zadeva primer, ki ga opredeljuje šifra 4, kot je navedeno v okrožnici št. 25 z dne 04. maja 2007, se uporablja določilo, ki ga vsebuje zadnje obdobje , 4. odst. 30. člena zakona št. 724 z 1994, ki predvideva dokončno izgubo letne terjatve Ddv. 0.6608040201005025 The abovementioned office either sends the virtual envelope to the applicant by post or consigns it to an appointed agent (in possession of the required applicant's authorisation and his/her own identity document as well as an identity document of the applicant). Omenjeni urad poskrbi za pošiljanje virtualne ovojnice preko pošte prosilcu ali ob predaji pooblaščenemu subjektu (ki ima ustrezno pooblastilo in svojo ter pooblastiteljevo identifikacijsko listino), katere številka se uporalbja za dvig potrebnih poverilnih pisem za ustvarjanje varnega okolja in če je uporabnik fizična oseba za dostop do rezerviranega dela spletne strani za elektronske storitve. 1.7 Hospital entities Bolnišnice 1.1717171717171717 Appointed subjects (article 3, paragraph 3 of Presidential Decree no. 322 of 22 July 1998 and subsequent amendments) št. 322 z dne 22. julija 1998 in z naslednjimi spremembami) Pooblaščeni subjekti (3. člen, 3. odst. 1.1357142857142857 Line VW4 must indicate the tax credit, given by the difference between line VW2 and line VW1, if the amount in line VW2 is greater than the amount in line VW1. V vrstico VW4 se vnese znesek dobropisa, kot razlika med vrstico VW2 in vrstico VW1, če je znesek vrstice VW2 večji od zneska v vrstici VW1. 1.291497975708502 In this hypothesis the incorporating company shall indicate in parts VH and VK of its own form, the debts and credits transferred from it to the group in the course of the year according to the methods described in the point above, while in the form relating to the incorporated company, it shall only complete part VH. V tem primeru mora pripojitvena družba v preglednici VH in VK navesti v svoj obrazec,obveznosti in terjatve slednje prenesene skupini v teku leta na način, ki je prikazan v predhodni točki, v obrazec pripojene morajo izpolniti samo preglednico VH. 1.11864406779661 On the other hand, the VAT input and output resulting from the form (the VAT form 26PR) of the group return completed by the controlling body or company can form part of the set off mentioned above. V kompenzaciji so dovoljene terjatve in obveznosti DDV, ki izhajajo iz povzetne razpredelnice (pregledom DDV 26PR) napovedi skupine, ki jo izpolni kontrolna ustanova ali družba. 1.5434782608695652 Accordingly, such expenses must be indicated in lines from VF1 to VF12. Slednja so navedena v vrsticah od VF1 do VF12. 1.0344827586206897 ministrative liquidation (2nd period), as the balances resulting from section 3 of part VL nave (2.obdobje), ker saldo, ki izhaja iz razdelka 3. v preglednici VL obeh obrazcev ne 1.3632075471698113 Corrections and supplements to the return If, before expiry of the submission date for the return, the taxpayer intends, to rectify or complete a return which has already been presented he must present a new return, complete in every part, crossing the box "Correction of existing return". V primeru, da zavezanec namerava pred iztekom roka za predložitev popraviti ali dopolniti že predloženo napoved, mora izpolniti novo napoved, z izpolnjenimi vsemi deli tako, da označi kvadratek "Popravek v roku". 1.1642857142857144 It is pointed out that pursuant to article 10, paragraph 7, of Decree Law no. 78 of 01 July 2009, finalised with amendments by Law no. 102 of 03 August 2009, the annual tax credit for offsetting amounts of over 15,000 euros may only be used in the presence of the stamp of approval on the return from which the credit emerges. V skladu z 10. členom, 7. odst. zakonskega odloka št. 78 z dne 01. julija 2009 spremenjenega s spremembami zakona št. 102 z dne 03. avgusta 2009, kompenziranje letne terjatve Ddv za zneske, ki presegajo 15.000 eur, mora biti potrjena ustreznost v izjavi iz katere izhaja terajtev. 1.162280701754386 In part VE, all the operations carried out within the State and within the territory of the European Union and the exportations to countries outside the European Union must be included, subdivided by rates and taking into account the variations pursuant to art. 26. V preglednici VE morajo biti zajete, razdeljene po davčnih stopnjah in upoštevajoč spremembe v skladu s 26. členom, vsi posli izvedeni znotraj države, tisti med državami skupnosti in izvozi v države zunaj ozemlja Evropske Unije. 1.2037037037037037 The option is binding for three years and is valid until revoked. Opcija je zavezujoča za tri leta in velja do preklica. 1.1612903225806452 Line VW36 must indicate total interest transferred, by companies making quarterly payments adhering to the group, when making the annual return. V vrstico VW36 se navedejo vse prenesene obresti od družb s trimesečnimi izplačili, ki pristopijo skupine ob letni napovedi. 1.4732142857142858 taxable operations and occasional exempt operations or as referred to in numbers from 1 to 9 of art. 10, which do not fall within the activity proper of the business obdavčeni posli in oproščeni občasni posli v skladu z 10. členom, št. od 1 do 9, ne spadajo v dejavnost podjetja 1.1785714285714286 - partial division, with which the company transfers only part of its equity to one or more pre-exi - delna odcepitev na podlagi katere odcepljena družba prenese samo del svojega premo 1.0 It is pointed out that the amount to indicate in the current field must be reduced by any transfers of exempt depreciable goods carried out. Gre poudariti, da se znesek, ki se navede v to polje zmanjša za morebiti izvedene cesije sredstev, ki se amortizirajo in so oproščena davka. 0.8958333333333334 4.3.2 - PART VV- PERIODIC PAYMENTS OF GROUP 4.3.2 - PREGLEDNICA VV - OBDOBNO PLAČILO SKUPINE 2.3333333333333335 with the Vatican and San Marino) and 72 (transactions with particular international bodies etc.); - transfers in terms of articles 41 and 58 of Decree Law No. 331/1993; - intra-community transfers of goods drawn from a VAT warehouse with consignment in Marinom) in 72. čl. (posegi za določene mednarodne ustanove, itd.); - predaj, na podlagi 41. in 58. čl. Z.O. 1.3478260869565217 4.1.4 - SIGNATURE OF THE RETURN 4.1.4 - PODPIS NAPOVEDI 1.4429530201342282 Such subjects must transfer the group VAT credit resulting from the annual return either totally or partially, for the compensation of the IRES (income tax for the corporate bodies) due from the consolidating party. Ti subjekti lahko v celoti ali delno prenesejo terjatev DDV, ki izhaja iz letne napovedi v namene kompenzacije davka IRES, ki ga dolguje konsolidant. 0.8082191780821918 b) if the changeover has taken place between 1st January and the date of filing the return, the return made up of one single form shall be filed by reporting the details of the non resident taxpayer in the taxpayer part and the VAT reg. b) če je do prehoda prišlo od 1. januarja do datuma predložitve same napovedi, ki jo sestavlja en sam obrazec mora biti predložena tako, da se v preglednico zavezanca navede podatke subjekta, ki ni rezident in identifikacijsko številko DDV, ki mu je bila dodeljena po predložitvi obrazca ANR. 0.8555555555555555 • online, via the eService website (http://telematici.agenziaentrate.gov.it); • prek spleta na internetni strani elektronskih storitev http://telematici.agenziaentrate. 1.2333333333333334 - for the year 2012 the amount is that resulting from the difference between the input VAT outlined in the deduction or in the set off indicated in line VY5 and the amount indicated in line VW25 of the VAT/2014 return regarding the year 2013, for the part regarding the set off carried out in form F24 with taxes other than VAT only. - za leto 2012 izhaja znesek iz razlike med terjatvijo DDV, ki se odbije ali kompenzira, navedene v vrstici VY5 in zneskom navedenim v vrstici VW25 napovedi DDV/2014 za leto 2013, za samo tisti del, ki zadeva kompenzacije izvedene v obrazcu F24 z dajatvami, ki niso DDV. 1.2222222222222223 Where to find the form Kje dobiti obrazec 1.0909090909090908 (SOLE PROPRIETORSHIP COMPANIES OR SELF-EMPLOYED) (INDIVIDUALNA PODJETJA IN NEODVISNI DELAVCI) 1.125 2) through authorized intermediaries 2) prek pooblaščenih posrednikov 0.9863013698630136 TENANT - Notice for use of the transferred ceiling (Art. 8, Paragraph 4) NAJEMNIK - Prijava v najem uporabe prenesenega plafona (8.člen, 4. odst.) 0.6818181818181818 LOW-TAX REGIMES OLAJŠANI DAVČNI REŽIMI 0.7763157894736842 For further details see Circular no. 193/E of 23 July 1998. Za dodatne informacije si oglejte okrožnico št. 193/E z dne 23. julija 1998. 0.9753086419753086 (unless otherwise specified, the following articles refer to the Decree of the President of the Republic No. 633 of 26 October 1972 and subsequent amendments) (kjer ni navedeno drugače, se v nadaljevanju navedeni zakonski členi nanašajo na odlok Predsednika Republike št. 633 z dne 26. oktobra 1972 in kasnejše spremembe) 0.9876543209876543 In case of long names honorific, professional and other titles shall be removed. V primeru posebno dolgih poimenovanj črtajte poklicne, častne in podobne naslove. 1.3076923076923077 OTHER INFORMATION ON THE COMMENCEMENT OF ACTIVITIES DRUGE INFORMACIJE OB ZAČETKU DEJAVNOSTI 1.173913043478261 Such communication leads to the automatic extinguishment of the modified company. To obvestilo ima za posledico avtomatsko ukinitev spremenjene družbe. 1.4102564102564104 DATE OF PROCESS COMMENCEMENT: please specify the date of the appointing provision regarding role codes 3 or 5. DATUM ZAČETKA POSTOPKA: vpišite datum imenovanja za šifre pooblastila 3 ali 5. 0.9696969696969697 Tick one of the following boxes: Označite eno od naslednjih okenc: 1.2023809523809523 In this box you must specify all documents requested by the office and presented along with the declaration, aimed at establishing genuine use of the subjective and objective items detailed in the form. V tem polju morate navesti vse dokumente, ki jih zahteva urad in ki ste jih predložili skupaj s prijavo v namen potrditve subjektivnih in objektivnih navedb iz obrazca. 1.0526315789473684 In that case, please also tick the box . V tem primeru prečrtajte tudi okence . 1.5714285714285714 The part shall be filled out and signed by the intermediary who submits the declaration. Polje izpolni in podpiše posrednik, ki predloži prijavo. 1.225 FILLED OUT PARTS AND SIGNATURE OF THE DECLARATION IZPOLNJENE PREGLEDNICE IN PODPIS PRIJAVE 1.146341463414634 INTERNET SERVICE PROVIDER: please specify the entity providing with Internet access and space. INTERNET SERVICE PROVIDER: navedite ime subjekta, ki vam nudi dostop do interneta. 1.05 If the delegating entity's ID is a photocopy, it shall be handed over to the office. Če je dokument pooblastitelja na voljo kot fotokopija, jo morate izročiti uradu. 1.088235294117647 The "public venue of exercise" box shall be ticked if the activity is exercised in an open to the public venue. Okence "kraj izvajanja na javnem mestu" se prečrta, če se dejavnost izvaja na mestu, odprtem javnosti. 0.825 bookkeeping is no longer retained in a previously indicated venue. sporoči, da računovodski izkazi niso več shranjeni na predhodno navedenem kraju. 1.3728813559322033 In case of abroad address please specify the city in the "Address" field, the country in the "Municipality" field and the EE abbreviation in the "Province" field. V primeru naslova v tujini navedite mesto v polje "Naslov", državo v polje "Občina" in kratico EE v polje "Pokrajina". 0.94 Dates shall be expressed in numbers, in a day, month and year format (e.g. 15th June 2012 = 15 Datume morate navesti v številčni obliki in pravilnem vrstnem redu: dan, mesec, leto (npr. 15. junij 1.0 3 Warehouse 3 Skladišče 1.2096774193548387 SECTION 1 EXTRAORDINARY OPERATIONS - SUBJECTIVE SUBSTANTIAL TRANSFORMATIONS RAZDELEK 1: IZREDNI DOGODKI - BISTVENO PREOBLIKOVANJE SUBJEKTA 0.8916666666666667 Such notification is available in the section of the Revenue Agency website devoted to electronic services. Obvestilo je na voljo v ustreznem razdelku na spletni strani Agencije za prihodke, rezerviranem za elektronske storitve. 0.9259259259259259 NOTICE: digital documents relating to tax compliance provisions must be stored in accordance with the Decree of the Ministry of Economy and Finance of 17th June 2014 "Ways of fulfilment of the fiscal duties relative to IT documents and to their reproduction in different types of support - Article 21, paragraph 5, of Legislative Decree No. 82/2005". POZOR: shranjevanje elektronskih dokumentov pomembnih za davčno zakonodajo, se mora opraviti v skladu z določbami odloka ministrstva za gospodarstvo in finance z dne 17. junija 2014 - "način izpolnjevanja davčnih obveznosti v povezavi z elektronskimi dokumenti in njihovo razmnoževanje na različnih pomnilniških medijih - 5. odstavek 21. člena zakonodajnega odloka št. 82/2005". 1.1145833333333333 The intermediary shall specify: - its own tax code; - if registered in the Tax Support Centre (CAF in Italian), its registration number; - the date (day, month and year) of the commitment to submit the declaration. Posrednik vpiše: - lastno davčno številko; - če gre za davčno svetovanje CAF, lastno številko vpisa v register zbornice; - datum (dan, mesec in leto) prevzema obveze, da bo posredoval prijavo. 0.973404255319149 In the "clientele type" field one of the following codes shall be specified: - "1" if it is a company; - "2" if it is a public institution; - "3" if it is an end-user; - "4" if other. V polje "vrsta strank" vpišite eno od naslednjih šifer: - "1", če gre za podjetja; - "2", če gre za javne ustanove; - "3", če gre za končne uporabnike; - "4", če gre za druge vrste strank. 1.1168384879725086 1 Legal, negotiation or actual representative, Managing Director; 2 Representative of under age, incapacitated or debarred individual, support administrator, that is, the curator of the inheritance, administrator of returned inheritance subject to conditions precedent or in favour of an unborn child; 3 Bankruptcy administrator; 5 Judicial guardian (judicial guard), or judicial administrator representing the seized property, or judicial commissioner (insolvency); 6 Tax representative of a non-resident entity; 7 Successor; 10 Tax representative of non-resident entity with the restrictions in Art. 44, Paragraph 3, of the Law Decree No. 331/1993. 1 Zakonski, pogajalski zastopnik, družbenik upravitelj; 2 Zastopnik mladoletne osebe, osebe, ki ji je bila odvzeta opravilna sposobnost, upravitelj speče dediščine, upravitelj dodeljene dediščine pod suspenzivnimi pogoji ali v korist bodočega nespočetega otroka; 3 Stečajni upravitelj; 5 Sodni varuh (sodno varstvo) ali sodni upravitelj kot zastopnik zaseženih predmetov ali sodni upravitelj (nadzorovana uprava); 6 Davčni zastopnik subjekta nerezidenta; 7 Dedič; 10 Davčni zastopnik subjekta nerezidenta z omejitvami v skladu s 44. členom, 3. odst., zakonskega odloka št. 331/1993. 0.8852459016393442 The taxpayers who prepare their own declaration can file it directly, with no authorized intermediary; in this case the declaration is considered to be filed on the day of completion of receipt by the Revenue Agency. Subjekti, ki pripravijo lastno prijavo, lahko izberejo možnost neposrednega pošiljanja, brez pooblaščenega posrednika; v tem primeru šteje, da je napoved predložena na dan, ko je zaključen postopek prejem podatkov s strani Agencije za prihodke. 1.129496402877698 Please note that such communication is an evidence of the representation relation, as long as it is issued prior to the goods delivery to the representative. Opozarjamo, da to obvestilo velja kot dokaz razmerja zastopništva, če je bilo sporočeno pred datumom, ko so bile dobrine oddane zastopniku. 0.8561643835616438 Such communication leads to the automatic extinguishment of the relevant tax codes or VAT numbers (see note of this section). To obvestilo ima za posledico avtomatsko ukinitev navedenih davčnih številk ter identifikacijskih številk za DDV (glej opozorilo k temu razdelku). 1.25 Note: The date of commencement of activities, data variation or cessation of activities cannot be later than the date of the presentation of the form. Pozor: Datum začetka ali zaključka dejavnosti ali sprememba podatkov ne sme biti kasnejši od datuma predložitve obrazca. 1.0273972602739727 Such presentation method shall also be used in the event the individual chooses to submit his/her declaration electronically, without being mandatory. Tega načina predložitve se je treba poslužiti tudi v primeru, da se oseba odloči predložiti prijavo po telematski poti, tudi če k temu ni obvezan. 0.96 FILLING OUT INSTRUCTIONS NAVODILA ZA IZPOLNJEVANJE 1.175 SECTION 2: VENUES TO RETAIN THE INVOICES ABROAD RAZDELEK 2: KRAJ HRAMBE RAČUNOV V TUJINI 0.8871794871794871 Addresses shall be fully indicated (street or square, house number, building, stairway, flat number, town, village, kilometre and all useful details of the entity location). Naslove morate navesti v celoti (ulica ali trg, hišna številka, stavba, stopnišče, stanovanje, kraj, zaselek, km oz. kateri koli drugi podatek, ki omogoča nedvoumno opredelitev naslova subjekta). 1.2 Please specify the partially or totally filled out part as well as the total number of pages the declaration is made of. Navedite delno ali v celoti izpolnjene preglednice in skupno število strani, ki sestavljajo prijavo. 1.1201923076923077 Every page shall be progressively numbered by filling out the correspondent field on the top right corner; the total of the pages of the declaration shall be indicated in the field "filled out parts and signature of the declaration". Vse strani morate oštevilčiti z zaporednimi številkami v ustreznem polju na desni zgoraj; skupno število strani, ki sestavljajo obrazec, pa je treba navesti v polju »izpolnjene preglednice in podpis prijave«. 1.2321428571428572 All names and surnames shall not include honorific titles or titles of any nature; married women shall only indicate their maiden surname. Priimke in imena navedite brez častnih ali drugih nazivov; poročene ženske morajo navesti svoj dekliški priimek. 1.1946902654867257 The name and surname of the holder may not be specified if they are already indicated in the tax payer's personal information (B part). Priimka in imena imetnika ni potrebno navesti, če sta se že navedli v osebnih podatkih zavezanca (preglednica B). 0.8875739644970414 Such presumption includes the acquired, imported or produced goods which are not located on the tax payer or his/her representatives' operating sites. Ta domneva se nanaša na kupljene, uvožene ali proizvedene dobrine, ki se ne nahajajo v kraju, kjer zavezanec opravlja svojo dejavnost, niti v kraju njegovih zastopnikov. 1.0625 The field shall not be filled out by the individuals who intend to make use of the arrangements provided by Art.1, Paragraph 54, of the Law No.190 dated 23rd December 2014, and by Art. 27, Paragraphs 1 and 2, of the Law Decree No. 98 dated 2011 (see instructions to fill out the Section "Low-tax regimes"). Polja ne smejo izpolniti subjekti, ki nameravajo izkoristiti davčni režim, predviden s točko 54, 1. člena zakona št. 190 z dne 23. decembra 2014, ter s točkama 1 in 2, 27. člena zakonodajnega odloka št. 98 iz leta 2011 (glej navodila za izpolnjevanje preglednice "Olajšani davčni režimi") 0.8480565371024735 FOREIGN COUNTRY VAT IDENTIFICATION NUMBER: the field shall be filled out by the foreign individuals residing in a different EU country, by specifying the VAT identification number of their EU country or other identification number assigned. DENTIFIKACIJSKA ŠTEVILKA ZA DDV TUJE DRŽAVE: polje morajo izpolniti tuji subjekti z bivališčem v drugi Državi članici Evropske unije, ki morajo navesti identifikacijsko številko za DDV, ki opredeljuje državo, kateri pripadajo, ali drugo identifikacijsko številko, ki mu je dodeljena. 0.968503937007874 Tax payers who are intended to rely on a LOW-TAX REGIME shall fill out the field by specifying one of the following values: Davčni zavezanci, ki nameravajo izkoristiti OLAJŠAN DAVČNI REŽIM, morajo izpolniti polje in navesti eno od nasledjih vrednosti: 2.0 THE REPRESENTATIVE ZASTOPNIK 1.1685393258426966 DECLARATION OF COMMENCEMENT OF ACTIVITIES, DATA VARIATION OR CESSATION OF ACTIVITIES DUE TO VAT PURPOSES PRIGLASITEV ZAČETKA DEJAVNOSTI, SPREMEMB PODATKOV ALI PRENEHANJA DEJAVNOSTI ZA NAMENE DDV 1.0578512396694215 The "Intra-community operations" field shall be filled out by the tax payers who are willing to carry out intra-community operations in order to be included in the VIES archive (see provision of the Director of the Revenue Agency dated 15th December 2014). Polje "posli znotraj skupnosti" morajo izpolniti tisti davčni zavezanci, ki nameravajo izraziti svoj namen opravljanja poslov znotraj Skupnosti z namenom vpisa v arhiv VIES (glej ukrep direktorja Agencije za prihodke z dne 15. decembra 2014). 0.7745098039215687 Among the data variation cases is a company liquidation by the sole proprietor. Med primere spremembe podatkov spada tudi redna likvidacija podjetja s strani samostojnega podjetnika. 0.8862275449101796 In case the declaration is filled out by a tax representative who is not residing in Italy, the address fields shall not be filled out (see C part). V posebnem primeru, da prijavo izpolnjuje davčni predstavnik subjekta, ki nima stalnega bivališča v Italiji, polj o naslovu ni potrebno izpolniti (glej preglednico C). 1.25 DESCRIPTION OF THE ACTIVITY: please describe as per the specified activity code. OPIS DEJAVNOSTI: prepišite opis iz pripadajoče šifre dejavnosti. 1.0666666666666667 In addition, those professional bureaux and service companies where at least half of the members or over half of the social capital is owned by the parties registered in registers, boards, or rolls shall submit electronic declarations detailed in Art.35, in compliance with the Executive Decree dated 18th February 1999. Tudi strokovni uradi in storitvena podjetja, kjer je vsaj polovica članov ali več kot polovica družbenega kapitala v lasti subjektov, vpisanih v poklicne zbornice, morajo predložiti po telematski poti prijave, opredeljene v 35. členu, kot je pojasnjeno v direktorskem odloku z dne 18. februarja 1999. 1.0588235294117647 Such communication leads to the automatic extinguishment of the VAT number of the deceased person in the two below situations. To obvestilo ima za posledico avtomatsko ukinitev identifikacijske številke DDV pokojnika na dva spodaj opisana načina. 1.0 NOTE: this box shall not be used to request inclusion in the VIES archive; in such case the I part shall be filled out (see instructions at page 10). OPOZORILO: TO OkEncE sE nE smE uPORABITI ZA PROšnjO ZA VkLjuČITEV V ARhIV VIEs; V TA nAmEn jE POTREBnO IZPOLnITI PREGLEDnIcO I (GLEj nAVODILA nA sTR. 0.8721311475409836 WEBSITE URL: if the Internet is used to process electronic transactions, within the scope of good and service trading, digital content distribution, financial and stock market operations, tendering and any other e-commerce proceeding, please specify the Website URL. NASLOV SPLETNE STRANI: če prek spleta izvajate dejavnosti s področja elektronskega trgovanja s prodajo dobrin in storitev, distribucijo digitalnih vsebin, opravljanjem borznih in finančnih transakcij, udeležbe pri javnih natečajih in izvajanjem drugih trgovskih dejavnosti, navedite naslov spletne strani. 1.2461538461538462 REVOKING THE COMPANY RENTAL: the box must be ticked by those individuals who are starting their activities again following the termination of the rental contract. PREKINITEV ZAKUPA PODJETJA: okence morajo prečrtati subjekti, ki začnejo ponovno izvajati dejavnost po prekinitvi zakupne pogodbe. 1.0571428571428572 INFORMATION ON THE EXERCISED ACTIVITY INFORMACIJE O IZVAJANIH DEJAVNOSTIH 0.9166666666666666 Ticking such box corresponds to informing the relevant office as per Art.8, Paragraph 4. Prečrtanje tega okenca nadomešča prijavo pristojnemu uradu , ki jo predpisuje 4. točka 8. člena. 1.1517857142857142 Documentation the intermediary shall hand over to the declarant and proof of presentation of the declarations detailed in Art. 35 Dokumenti, ki jih mora posrednik izdati prijavitelju, in potrdilo o predložitvi prijav, obravnavanih v 35. členu 1.0224719101123596 Please specify the tax code or codes if the depositories are different from the entity indicated in the C part (owner) as well as the information on the venues to retain bookkeeping. Navedite davčno številko ali davčne številke depozitarjev, če se razlikujejo od subjekta, navedenega v preglednici C (imetnik), ter podatke o krajih hrambe računovodskih izkazov. 1.2242990654205608 Such operations shall be therefore included in the VAT status associated with the stable company acting within the State territory. Te transakcije namreč spadajo v davčno obveznost za DDV stalne organizacije, ki deluje na državnem ozemlju. 1.0186915887850467 NOTICE: in this field you must specify the information on the tax payer's activity and the venue of exercise. OPOZORILO: v to preglednico vpišite podatke o dejavnosti, ki jo izvaja davčni zavezanec, in kraj izvajanja. 0.9912790697674418 In that case the declarations are deemed to have been submitted on the day they have been sent; - electronically and directly from the tax payer or through the entities delegated to electronically send them as per Art. 3 Paragraph 2-bis and 3, of the Decree of the President of the Republic No. 322 of 22 July 1998 and subsequent amendments. V tem primeru se pojmuje, da ste prijavo predložili na dan, v katerem ste jo poslali; - s predložitvijo po telematski poti s strani davčnega zavezanca ali preko subjektov, pooblaščenih za predložitev po telematski poti, opredeljenih v točkah 2-bis in 3, 3. člena odloka Predsednika Republike št. 322 z dne 22. julija 1998 in kasnejše spremembe. 1.1134020618556701 Please not that multiple variations occurred on the same date may be communicated by means of just one form. Poudarjamo, da je z enim samim obrazcem možno sporočiti več sprememb, ki so nastale na isti datum 1.1411411411411412 In addition, and in compliance with Art. 2 of the Decree of the President of the Republic dated 10th November 1997, No. 442, all options and revocations regarding VAT and direct taxation shall not be communicated through this form but exclusively using the VO part of the annual VAT return, and by bearing in mind the conclusive actions taken by the tax payer throughout the year. Opozarjamo, da se v skladu z 2. členom odloka Predsednika Republike z dne 10. novembra 1997, št. 442, opcije in preklici v zvezi z DDV in neposrednimi davki, ne sporočajo ob začetku dejavnosti, temveč vpišejo izključno v preglednico VO letne prijave o DDV, ob upoštevanju preverjenih posledic ravnanja davčnega zavezanca v teku leta. 1.0238095238095237 quent amendments, they are not required to file the declaration of withholding agents. mi spremembami, niso pa obvezani k predložitvi napovedi nadomestnih plačnikov davka. 1.0887096774193548 The "initial investments" box shall be filled out by ticking the relevant box according to the amount in Euro of the above investments. Polje "začetne investicije" izpolnite tako, da označite okence, ki ustreza vrednosti omenjenih investicij, izraženi v evrih. 0.9253112033195021 in order to adhere to the BENEFICIAL TAX REGIME FOR YOUNG ENTREPRENEURS AND MOBILE WORKERS if they believe to meet the regime requirements detailed in Art. 27, Paragraphs 1 e 2, of the Law Decree No. 98 dated 6th July 2011. za vključitev v DAVČNI REŽIM Z OLAJŠAVAMI ZA MLADE PODJETNIKE IN MOBILNE DELAVCE, če menijo, da imajo izpolnjene pogoje za vključitev v ta režim, kot je predvideno s točkama 1 in 2, 27. člena zakonodajnega odloka št. 98 z dne 6. julija 2011. 2.081081081081081 INFORMATION ON THE EXERCISED ACTIVITIES SECTION 1: OTHER EXERCISED ACTIVITIES RAZDELEK 1: DRUGE IZVAJANE DEJAVNOSTI 1.0862745098039215 The declarations of commencement of activities , data variation or cessation may be submitted by electronic means: 1) directly, through the tools available in the electronic service section of the Revenue Agency website, which may be accessed through your personal information. Prijavo o začetku ali prenehanju dejavnosti oz. o spremembi podatkov lahko vložite po telematski poti: 1) neposredno, prek telematske storitve, ki je na voljo na spletni strani Agencije za prihodke in je dostopna po predhodnimi prijavi z osebnimi podatki. 0.8285714285714286 At the top of each page of the declaration the tax payer's tax code shall be indicated. V zgornjem delu vseh strani, ki sestavljajo prijavo, je treba navesti davčno številko davčnega zavezanca. 0.897196261682243 Any other venue where the main activity is exercised shall be detailed in the G part, section 2. Morebitne druge kraje, kjer se izvaja prevladujoča dejavnost, je treba navesti v preglednici G, razdelek 2. 1.0933333333333333 Such part shall be filled out if the form is submitted through a delegated person. To polje morate izpolniti, če boste obrazec vložili prek pooblaščene osebe. 1.1403508771929824 2) Electronic submission through authorized intermediary entities 2) Elektronska predložitev prek usposobljenih posrednikov 1.0 INHERITANCE: please specify the VAT registration number of the deceased tax payer. DEDNO NASLEDSTVO: navedite identifikacijsko številko pokojnega davčnega zavezanca. 0.9375 other declarations as laid down by Presidential Decree No. 322 of 22nd July 1998 and subse druge napovedi v skladu z odlokom predsednika republike št. 322 z dne 22. julija 1998 s kasnejši 1.1764705882352942 SECTION 2: CONFERMENT, TRANSFER AND DONATION OF COMPANYBY KEEPING THE VAT NUMBER RAZDELEK 2: ODDAJA, ODSTOP IN DONACIJA PODJETJA Z OHRANITVIJO DAVČNE 1.1485148514851484 In the "Land-registry type" field, please specify: - the code "F" if it is a building; - the code "T" if it is land. V polje "Katastrska zvrst" vpišite: - šifro "F", če gre za zgradbo; - šifro "T", če gre za zemljišče. 0.9230769230769231 SECTION 3 COMPANY RENTAL RAZDELEK 3: NAJEM PODJETJA 0.9139784946236559 In case the representative is also a depositary of the bookkeeping, he/she must fill out the F part and specify the address they are retained as well as his/her tax code. Če je zastopnik hkrati tudi depozitar knjigovodskih evidenc, mora izpolniti preglednico F in v vsakem primeru navesti naslov, na katerem se hranijo te evidence ter svojo davčno številko. 1.17 The information on the other carried out activities and the other venues of exercise must be specified in the G part. Podatke o morebitnih drugih dejavnostih in drugih krajih izvajanja je treba vpisati v preglednico G. 0.9705882352941176 Tax payers who are not required to register in the Company Registry: - In two copies directly (or via a delegated person) to any office of the Revenue Agency, regardless of the domicile for tax purposes of the tax payer; - in one copy via postal service and registered mail, including a photocopy of the declarant's ID, to be sent to any office of the Revenue Agency, regardless of the domicile for tax purposes of the tax payer. Za zavezance, ki niso obvezani k vpisu v Register podjetij: - v dveh izvodih neposredno (tudi preko zastopnika z ustreznim pooblastilom) v katerem koli uradu Agencije za prihodke, ne glede na davčno bivališče davčnega zavezanca; - v enem izvodu preko priporočenega pisma skupaj s fotokopijo osebnega dokumenta prijavitelja; pismo mora biti naslovljeno na kateri koli urad Agencije za prihodke, ne glede na davčno bivališče davčnega zavezanca. 1.0909090909090908 8 Laboratory 8 Delavnica 1.316326530612245 In case of a non-resident entity please specify the domicile for tax purposes of the tax representative appointed in the country. V primeru subjekta nerezidenta navedite davčni domicil davčnega zastopnika, imenovanega v Italiji. 0.8866396761133604 In that case the non-resident entities shall present, prior to the VAT related operations, the declaration detailed in Art. 35-ter at the Pescara operating centre, by means of the ANR form (see non-residents Paragraph). V tem primeru mora subjekt nerezident pred izvajanjem bistvenih operacij, za katere je predvideno plačilo DDV-ja, predložiti Operativnemu centru v Pescari izjavo, predvideno v omenjenem členu 35-ter na modelu ANR (glej točko subjekti nerezidenti). 0.7644444444444445 This section details the venues to electronically retain invoices, registries and other VAT related documents, in a country other than that of the issuing entity (Art. 39). V tem razdelku je treba navesti kraje, kjer se hranijo elektronski računi, registri in drugi dokumenti, predvideni za potrebe DDV-ja, če se nahajajo v drugi državi, ki se razlikuje od države pripadnosti izdajatelja (39. čl.). 0.9142857142857143 Please fill out if the entity carries out e-commerce activities. Izpolnite samo, če izvajate dejavnosti s področja spletnega trgovanja. 1.25 The following fields shall be filled out exclusively by those entities who indicated in the B part one of the activities detailed in the Provision by the Director of the Revenue Agency dated 21st December 2006, amended and integrated by the Provision dated 14th January 2008. Naslednja polja izpolnijo samo subjekti, ki so v preglednici B navedli eno od dejavnosti, opredeljenih v ukrepu direktorja Agencije za prihodke z dne 21. decembra 2006, s spremembami in dopolnili z dne 14. januarja 2008. 0.9122807017543859 COMPANY OR TRADE NAME, OR NAME AND SURNAME: please specify the company name, if any, or the name and surname of the tax payer; no abbreviations are allowed. PODJETJE OZIROMA PRIIMEK IN IME: navedite naziv podjetja, če le-ta obstaja, oziroma priimek in ime davčnega zavezanca; navedite v celoti, brez okrajšav katere koli besede. 1.3169014084507042 The estimated turnover shall be expressed in Euro, by rounding up the amount if the decimal fraction equals or over fifty Euro cents, or by rounding it down if it is below such threshold. Znesek zaokrožite navzgor, če sta dve decimalki enaki ali višji od petdeset centov, in navzdol, če sta dve decimalki nižji od petdeset centov. 1.096551724137931 As far as the definition of the turnover is concerned, tax payers shall refer to Art. 20 and 36, as well as to the specific regulations of each low-tax regime. Kar zadeva način določanja prometa, ki ga morate navesti, upoštevajte 20. in 36. člen ter posebne normative, ki urejajo posamezne posebne režime. 1.0855018587360594 The section shall be filled out only in the event the representative is different from the tax payer, such as when the company is undergoing bankruptcy or insolvency, or in case the owner, being under age, incapacitated or debarred, is represented by another person, that is a successor, etc. Preglednica se izpolni samo v primerih, da se zastopnik razlikuje od davčnega zavezanca, kot na primer, če je podjetje v postopku stečaja, likvidacije ali nadzorovane uprave, oziroma v primeru, da mladoletnega imetnika zastopa druga oseba, oziroma v primeru dediča itd. 1.0 Tax payers who adhere to a low-tax regime shall not indicate their estimated turnover in the relevant field of the exercised activity part, as such information is one of the requirements for the regime to be implemented, within the criteria defined by each disposition. Davčni zavezanci, vključeni v olajšan davčni režim, ne smejo navesti pričakovanega prometa v predvideno polje v preglednici, ki se nanaša na izvajano dejavnost, saj ta podatek, v omejitvah, ki jih določata oba predpisa, predstavlja eno od predpostavk za uporabo režima. 1.0625 In that case, such entity shall present its own declaration by filling out section 2. V tem primeru mora ta subjekt izpolniti razdelek 2 in predložiti lastno prijavo. 0.8333333333333334 The methods for obtaining authorization to use the online service Fisconline or Entratel are available on the website of the Revenue Agency at: www.agenziaentrate.gov.it. Kako pridobiti pooblastilo za elektronske storitve Načini dostopa do elektronskih storitev Fisconline ali Entratel so na voljo na spletni strani Agencije za prihodke na naslovu: www.agenziaentrate.gov.it. 1.0 ding agents for no more than twenty persons or, despite the obligation to electronically file the plačnikov do dvajsetih zavezancev oziroma v primeru, da so sicer so dolžni elektronsko predložiti 1.0473684210526315 SEPARATE BOOKKEEPING: please tick the box if the tax payer applies the tax separately for that specific activity, due to the Legislation or as an option, as per Art. 36 or other related dispositions. LOČENO KNJIGOVODSTVO: zavezanec mora prekrižati okence, če ločeno plačuje davke glede na navedeno dejavnost, po zakonu ali po lastni izbiri, na podlagi 36. čl. ali drugih posebnih predpisih. 0.7236842105263158 SECTION 1 DEPOSITARIES AND VENUES TO RETAIN BOOKKEEPING RAZDELEK 1: SUBJEKTI DEPONENTI IN KRAJ ZA SHRANJEVANJE RAČUNOVODSKIH IZKAZOV 1.108179419525066 If the Tax representative is not a natural person, please specify the entity's personal information in this part, including the tax code in the relevant field "Tax code of the tax representative company" and in the field "Tax code" the legal representative's or Managing Director's Tax code of such company shall be specified, or of any other entity who may sign the declaration by virtue of a special power of attorney. Če davčni zastopnik ni fizična oseba, morate v tej preglednici navesti identifikacijske podatke tega subjekta v polje "Davčna številka družbe s funkcijo davčnega zastopnika", v polj "Davčna številka" pa se mora navesti davčna številka pravnega zastopnika ali člana upravnega odbora take družbe, oziroma pravne osebe, ki lahko podpisujejo prijave na podlagi posebnega pooblastila. 0.9602272727272727 Hence, non-resident entities who have the intention to make use of a certain institution instead of a previously adopted one shall close their existing VAT number first. Nerezidenti, ki nameravajo izbrati drug status, ki se razlikuje od predhodno izbranega, se morajo torej najprej odreči svoji trenutno veljavni identifikacijski številki za DDV. 0.8911439114391144 ESTIMATED BUSINESS TURNOVER: it shall be specified in case of commencement of activities or if a new main activity is established (1 or 2 declaration type of A part) only in the event the turnover for the year or a segment of the year includes, as part of its natural regime, the application of special dispositions regarding compliance with certain obligations or special tax determination criteria (e.g. exempted farmers, entities performing travelling shows and minor performers). PRIČAKOVANI PROMET: navesti ga morate v primeru začetka nove dejavnosti, za katero se pričakuje, da je prevladujoča dejavnost (prijava 1 ali 2 v preglednici A), samo v primeru, da davčni zavezanec predvideva, da bo v letu ali v delu leta dosegel poslovni promet, ki zahteva v naravnem režimu izvajanje posebnih predpisov v zvezi z izpolnjevanjem posebnih obveznosti ali kriterijev za določanje davka (npr. oproščeni kmetje, subjekti, ki izvajajo potujoče predstave, in davčni zavezanci z omejenim prometom, ki izvajajo zabaviščne dejavnosti). 1.1826625386996905 These subjects can fulfil their obligation of electronically filing the declarations also by using companies participated by national counsels or by the registers, boards or rolls as specified in the above mentioned decree, by the relevant enrolled subjects, by the associations representing them, by the relevant social security systems, by the single members of said associations. Ti subjekti lahko predložijo prijave po elektronski poti tudi prek družb, v katerih imajo svoj delež državni sveti, prej navedene zbornice, zbori in združenja iz omenjenega odloka, njihovi člani, združenja, ki jih zastopajo, državni zavodi za zdravstveno in pokojninsko zavarovanje, posamezni člani prej navedenih združenj. 0.9852579852579852 In case the nomination of the tax representative needs to be communicated as per Art.17, Paragraph 3, instead of a previously appointed entity within the restrictions stated in Art. 44, Paragraph 3,second sentence, of the Law Decree No. 331/1993, pursuant operations involving tax payment or recovery, this part shall be filled out by specifying role code 6; the declaration type in the A part is type V primeru, da morate v skladu s tretjo točko 17. člena sporočiti imenovanje davčnega zastopnika namesto predhodno imenovanega z omejitvami iz 2. stavka, 3. odstavka 44. člena zakonodajnega odloka št. 331/1993 - po izvedbi aktivnih ali pasivnih poslov, ki predvidevajo plačilo ali povračilo davka - morate v tej preglednici navesti šifro funkcije 6; vrsta prijave, ki jo navedete v preglednici A, je vrsta 2. 0.7464114832535885 in case of REQUEST OF DUPLICATE OF VAT REGISTRATION CERTIFICATE by the entities who have lost it; please indicate, if possible, the VAT registration number. v primeru vložitve PROŠNJE ZA KOPIJO POTRDILA O IDENTIFIKACIJSKI ŠTEVILKI ZA DDV s strani subjektov, ki so omenjeno potrdilo o dodelitvi izgubili, je treba po možnosti navesti identifikacijsko številko za DDV. 0.8481012658227848 Please tick the box "CESSATION" in case the tax payer ceases the e-commerce activity and continues to exercise VAT related activities. Prečrtajte okence »PRENEHANJE«, če davčni zavezanec preneha z elektronskim trgovanjem, vendar nadaljuje z dejavnostmi, za katere je predvideno plačilo DDV-ja. 0.8421052631578947 in order to adhere to the FLAT-RATE SYSTEM OF OPERATORS OF COMPANIES, ARTS OR PROFESSIONS if they believe to meet the requirements detailed in Art. 1, Paragraph 54, of the Law No.190 dated 23rd December 2014. za vključitev v OLAJŠAN DAVČNI REŽIM ZA ZAVEZANCE NA PODROČJU PODJETNIŠTVA, UMETNOSTI ALI STROKOVNIH POKLICOV, če menijo, da imajo izpolnjene pogoje za vključitev v ta režim, kot je predvideno s 54. točko 1. člena zakona št. 190 z dne 23. decembra 0.9934640522875817 In both the above cases the VAT number of the deceased tax payer shall be specified as well as the date of the death as the variation or cessation date. V obeh zgoraj navedenih primerih je potrebno navesti identifikacijsko številko za DDV pokojnika, kot datum spremembe ali ukinitve pa datum njegove smrti. 1.0763358778625953 Please tick the box "CESSATION" exclusively if the representative is no longer needed, for instance, if the under age individual came of age. Polje "PRENEHANJE" izpolnite izključno v primeru, ko se prekine funkcija zastopnika, na primer, ko mladoletna oseba dopolni 18 let. 1.093385214007782 The box shall also be ticked by the appointed tax representative as per Art.17, paragraph 3, by an entities not residing in the State territory, in the event the latter entities intends to fulfil his/her obligations and directly exercise his VAT related rights, as per Art. 35-ter. Okence mora prekrižati tudi davčni zastopnik, ki ga v smislu tretje točke 17. člena imenuje subjekt nerezident na ozemlju Italije, če ta subjekt namerava neposredno izpolniti davčne obveze in izkoristiti pravice v zvezi s plačilom DDV, v smislu člena 35ter. 0.912 Moreover, as per Art. 17, Paragraph 3, tax representation and direct identification institutions are alternatives. Opozarjamo tudi, da se v skladu s 3. točko 17. člena davčno zastopništvo in neposredna identifikacija med seboj izključujeta. 0.9359430604982206 The box shall also be ticked if a new activity has commenced in addition to others, that is, in case of cessation of one or more exercised activities and continuation of other activities (see Subpart B note regarding the exercised activity and venue of exercise). Okence je treba prekrižati tudi v primeru začetka nove dejavnosti, ki se pridružuje že obstoječim dejavnosti, oziroma v primeru prenehanja ene ali več dejavnosti, medtem ko se ostale dejavnosti nadaljujejo (glej opozorilo o izvajani dejavnosti in kraju dejavnosti v preglednici B). 0.8955223880597015 venue to retain bookkeeping; - tick box to inform of the cessation of a previously indicated depository or to inform the kraja za shranjevanje računovodskih izkazov; - označiti okence za obvestilo o prenehanju predhodno navedenega depozitarja, oziroma, da 0.8306010928961749 In order to correctly fill out the part, please note that if the allocated space is not enough, more pages containing the part concerned should be used. V namen pravilne izpolnitve obrazcev opozarjamo, da morate v primeru, da prostor na razpolago ne bi zadostoval, uporabiti več strani, ki vsebujejo preglednico, ki jo želite izpolniti. 0.6834862385321101 in all cases of DATA VARIATION previously communicated by the VAT number holders; please indicate the VAT registration number and the variation date. v vseh primerih SPREMEMBE PODATKOV, ki so bili predhodno sporočeni s strani subjektov, imetnikov identifikacijske številke za DDV, je treba navesti ustrezno identifikacijsko številko za DDV in datum spremembe podatkov. 1.183673469387755 This form must be used by sole proprietorship companies and self-employed individuals (such as artists and professionals) in order to declare the commencement of activities, data variation and cessation of activities, as per Art.35. Obrazec uporabljajo individualna podjetja in samostojni podjetniki (umetniki ali strokovnjaki) za prijavo začetka oziroma prenehanja dejavnosti ali za spremembo podatkov, predvidenih s 35. členom. 0.8993288590604027 This section shall be filled out in case the main activity or the other activities are exercised in venues not detailed in the B part. Razdelek je treba izpolniti, če se glavna dejavnost ali druge dejavnosti opravljajo v krajih, ki se razlikujejo od kraja, navedenega v preglednici B. 1.0255102040816326 Non-resident entities who own a stable company in Italy as well as the tax representatives they nominated as per Art.17, Paragraph 3, shall use this form to present the declarations detailed in Art.35. Subjekti nerezidenti s stalno organizacijo v Italiji in njihovi davčni zastopniki, imenovani v skladu s 3. točko 17. člena, morajo izpolniti ta model za predložitev izjav, predvidenih v 35. členu. 1.1652173913043478 ADDRESS: please specify the sole proprietorship full address, that is, in case of self-employed individuals, their own office address. NASLOV: navedite celoten naslov individualnega podjetja oziroma, v primeru samostojnega podjetnika, naslov pisarne. 1.1147540983606556 The box shall be ticked in case the benefit to use the right of purchasing goods and services was transferred without paying the tax as per Art. 2, Paragraph 2, of the Law No. 28 dated 18th February 1997. okence je treba prekrižati, če je bila prenesena tudi pravica do nakupa dobrin in storitev brez plačevanja davka v skladu z 2. alinejo 2. člena zakona št. 28 z dne 18. februarja 1997. 1.1708860759493671 In case the domicile for tax purposes has been established by the financial management, by the authorities or upon request of the tax payer, as per Art.59 of the Decree of the President of the Republic No. 600/1973, in a different municipality than the tax payer's civil registration, the provision by the management shall enter into force from the following tax period. Če je davčni domicil določila finančna uprava po uradni poti ali na zahtevo davčnega zavezanca v občini, različni od stalnega bivališča, predvidene v splošnih pravilih, v skladu z 59. členom odloka Predsednika republike št. 600/1973 nastopi sprememba davčnega domicila v naslednjem davčnem letu po uradnem obvestilu. 1.225130890052356 ADDRESS OF THE FOREIGN OFFICE OF THE NON-RESIDENT INDIVIDUAL: in case of non-resident individual please specify full address, as well as the sole proprietorship company city, that is, the office location for self-employed individuals. NASLOV SEDEŽA V TUJINI SUBJEKTA NEREZIDENTA: v primeru subjekta nerezidenta navedite celoten naslov ter kraj sedeža individualnega podjetja, oziroma, za samostojne podjetnike, naslov pisarne. 0.9405405405405406 The taxpayers who choose to file their declaration directly must use: - the electronic Entratel service, whenever the obligation exists to file the declaration of the withhol Subjekti, ki izberejo možnost neposredne predložitve napovedi, morajo obvezno uporabiti: - elektronsko storitev Entratel, če obstaja obveznost predložitve napovedi s strani nadomestnega 1.1358024691358024 Please tick the box "YOUR OWN" in case the tax payer is the owner of an independent Website. Prečrtajte okence "LASTNA", če je davčni zavezanec imetnik lastne spletne strani. 1.0889292196007259 Based on the provisions contained in the above-mentioned Presidential Decree No. 322 dated 22nd July 1998, and subsequent amendments, the authorized intermediary shall: - issue the declarant, along with the receipt of commencement of activities, data variation or cessation or taking up his/her appointment, the commitment to electronically submit to the Revenue Agencythe information therein, and specify if the declarations have been handed over after compilation or will be filled out by him/her; such commitment shall be dated and signed by the intermediary, including if issued in the text form. Na podlagi določil omenjenega odloka predsednika republike št. 322 z dne 22. julija 1998 in kasnejših sprememb, mora usposobljeni posrednik: - ob prejemu prijav o začetku oz. prenehanju dejavnosti ali spremembi podatkov oz. ob prevzemu zadolžitve za pripravo teh prijav mora izdati prijavitelju obvezo, da bo po telematski poti posredoval Agenciji za prihodke podatke iz teh prijav, in pojasniti, če je prejel že izpolnjene prijavnice ali če jih bo izpolnil sam; na obvezi morata biti datum in podpis posrednika, tudi če je izdana na navadnem papirju. 0.7101449275362319 Please specify the email address, the phone number, fax and the website (if any) not used for ecommerce purposes (already specified in the B part). Navedite naslov elektronske pošte, telefonsko številko, številko faksa in morebitno spletno stran, različno od tiste, preko katere izvajate dejavnost spletnega trgovanja in ki ste jo navedli v preglednici B. 0.9427792915531336 Therefore, the extinguishing entity (donor, transferor, modified company, etc.) shall not present the declaration of cessation of activities, as such information is acquired through the declaration (of commencement of activities or data variation) to be presented by the new incumbent (donee, transferee, final sole proprietorship company, etc.). Zato subjekt, ki preneha svoje delovanje (družba darovalka, odsvojiteljica, spremenjena družba itd.), ne vloži prijave o prenehanju dejavnosti, v kolikor je omenjeno obvestilo vključeno v prijavi začetka dejavnosti ali spremembe podatkov, ki jo mora vložiti vstopajoči subjekt (obdarjenec, prevzemnik, individualno podjetje, ki je nastalo na osnovi spremembe, itd. ). 2.0105263157894737 ding agents (Form 770, simplified or ordinary), in relation to more than twenty persons; - the electronic Fisconline service, whenever the obligation exists to file the declaration of withhol plačnika davka (Obrazec 770 - poenostavljeni ali navadni), kadar gre za več kot dvajset zavezan 0.8551724137931035 In the "owner of the property" field, please specify: - the code "P" if owned; - the code "D" if possessed (rental, loaned). V polje "Lastništvo nepremičnine" vpišite: - šifro "P", če gre za posest; - šifro "D", če gre za uporabo (najem, dodelitev v brezplačno uporabo). 1.0769230769230769 The form and the instructions may be downloaded free of charge and printed, also in black and white, from the Internet websites of the Revenue Agency www.agenziaentrate.gov.it and of the Ministry of Economy and Finance www.finanze.gov.it. Ta obrazec in navodila za njegovo izpolnjevanje so na voljo brezplačno v elektronski obliki na spletnih straneh Agencije za prihodke www.agenziaentrate.gov.it ter Ministrstva za gospodarstvo in finance www.finanze.gov.it. 0.7692307692307693 The province acronym is the one used for licence plates (ROME = RM: Foreign Country - EE). Oznaka pokrajine, ki jo morate navesti, sovpada s kraticami na avtomobilskih registracijah (RimRM; tuja država - EE). 1.0736607142857142 The box shall be ticked when submitting the declaration of commencement of activities by those tax payers who are intended to make intra-community purchases of those goods detailed in Art.60-bis at the time, including purchases made an occasional basis, as well as in the declaration of data variation by those tax payers, holding a VAT number since 1st November 2006, who are intended to make the above purchases in the following three years (circular No. 27 dated 11th May 2007). Okence morajo ob predložitvi prijave začetka dejavnosti prekrižati tisti davčni zavezanci, ki predvidevajo, da bodo že od tega trenutka, četudi občasno, opravljali nakupe znotraj ES, ki jih določa člen 60-bis; prekrižati ga je treba tudi v trenutku prijave spremembe podatkov s strani imetnikov identifikacijske številke za DDV, izdane po 1. novembru 2006, ki v naslednjih treh letih nameravajo nakupiti zgoraj omenjene dobrine (glej okrožnico ššt. 1.0260869565217392 This section must be filled out exclusively by those individuals who transferred their company through conferment, transfer or donation but still keep their own VAT number in order to complete the liquida tion of the company activities. Razdelek morajo izpolniti izključno subjekti, ki so prenesli podjetje v obliki oddaje, odstopa ali donacije, vendar so ohranili svojo identifikacijsko številko za DDV za potrebe dokončanja postopka likvidacije dejavnosti podjetja. 1.2732558139534884 MODIFICATION OF COMPANY TO SOLE PROPRIETORSHIP: this circumstance is realized through total transfer of the activities from one or more companies to one or more sole proprietorship companies to continue such activities. SPREMEMBA DRUŽBE V INDIVIDUALNO PODJETJE: sestoji v celotnem ali delnem prenosu dejavnosti družbe na eno ali več novo ustanovljenih individualnih podjetji z namenom nadalje 0.9134615384615384 The box shall also be ticked in the event of data variation as a consequence of a company donation or transfer, modification to a sole proprietorship company, inheritance and company rental. Okence je potrebno prekrižati tudi v primeru spremembe podatkov, do katere je prišlo zaradi darovanja ali odsvojitve podjetja, spremembe družbe v individualno podjetje, dednega nasledstva ali najema podjetja. 1.0869565217391304 - type 2, if the tenant already has a VAT number; please specify the rental contract commencement date as the variation date. - vrsta 2, če najemnik že ima identifikacijsko številko za DDV; kot datum spremembe navedite datum zakupne pogodbe. 2.2596153846153846 This part shall be filled out in compliance with Art.1, Paragraph 4, of the Decree of the President of the Republic No. 441/1997 in order to overcome the presumption of transfer as per Art. 1, Paragraph 1 of the above mentioned decree. rep. št. 441/1997, v namen preverjanja domneve o cesiji, v skladu s 1. točko 1. člena navedenega odloka. 1.09375 COMMITMENT TO ELECTRONIC SUBMISSION OBVEZA ZA ELEKTRONSKO POŠILJANJE 1.1158129175946547 The date of the undertaking, together with the personal signature and tax code, must be set out in the aforesaid communications in the section headed "Undertaking to electronic filing" to appear on the front page of the return; - issue the declarant, within 30 days of the deadline provided for the electronic filing of the declaration, with the original declaration (the details of which were transmitted electronically), drawn up on a form which complies with the one approved by the Revenue Agency. Datum prevzema obveze, vključno z osebnim podpisom in navedbo davčne številke posrednika, se mora navesti v ustrezni preglednici "Obveza za elektronsko pošiljanje", ki se nahaja na platnici prijavnice; - najkasneje 30 dni po roku za elektronsko predložitev prijave, zavezancu izdati original prijavnice, katere podatke je poslal v elektronski obliki, izpolnjeno v temu namenjenem obrazcu, ki ustreza obrazcu, potrjenem s strani Agencije za prihodke. 1.1891891891891893 On the other hand, if the non-resident entity relies on a stable company or fixed base the address shall not be specified in this part as it is already specified in the B part. Če se subjekt nerezident opira na stalno organizacijo ali stalni sedež , v tej preglednici ne navedite naslova, saj je ta že naveden v preglednici . 0.9497206703910615 The office assigns the tax payer a VAT registration number, which shall not change if the fiscal domicile changes, and shall be valid until the cessation of the activity. V tem primeru urad dodeli davčnemu zavezancu identifikacijsko številko za DDV, ki se kasneje ne spremeni (niti v primeru spremembe davčnega domicila) vse do prenehanja dejavnosti. 1.0666666666666667 The box shall be ticked by those tax payers who, following the possible above mentioned transformations, are intended to exercise, within the law, their right to purchase goods or services, or to import goods, without paying the tax as per Art. 2, Paragraph 2, of the Law No. 28 dated 18th February 1997. okence morajo prečrtati zavezanci, ki želijo po zgoraj omenjenih spremembah in v primeru izpolnjevanja zakonskih pogojev koristiti pravico do nakupa dobrin in storitev ali pa uvažati dobrine, ne da bi plačevali davek v skladu z 2. točko 2. člena zakona št. 28 z dne 18. februarja 1997. 1.3 A copy of the notification from the Revenue Agency confirming receipt of the communication must also be provided to the declarant. Izročiti mu mora tudi kopijo obvestila Agencije za prihodke, ki potrjuje opravljen sprejem podatkov. 0.9153846153846154 The section shall be filled out exclusively by the beneficiaries of the above transformations (transferee, donee, etc). Ta razdelek morajo izpolniti izključno subjekti koristniki oziroma subjekti-koristniki teh sprem emb (odsvojitelj, darovalec itd.) 1.1123188405797102 The compilation of this section in the event of subjective substantial transformations leading to the extinguishment of the transformed entity (transferor, donor, etc.) entails the automatic cancellation of the VAT number of such entity, and in case of companies, the deletion of the correspondent tax code. Izpolnitev tega razdelka v primeru bistvenih sprememb subjekta, ki imajo kot posledico ukinitev spremenjenega (odsvojujočega, odstopujočega itd.) subjekta predpostavlja avtomatski izbris identifikacijske številke za DDV tega subjekta, za družbe pa tudi izbris davčne številke. 1.2272727272727273 SECTION 2: OTHER VENUES WHERE ACTIVITIES ARE EXERCISED RAZDELEK 2: DRUGI KRAJI IZVAJANJA DEJAVNOSTI 1.0445205479452055 In this last case the possible declaration types of the A part are: - type 2, if the successor/s does/do not cease the activity due to the company liquidation; - type 3, if the successor informs of the cessation of the activity and the subsequent closing of the VAT registration of the deceased tax payer. V tem zadnjem primeru so možne naslednje vrste izjave v preglednici A: - vrsta 2, če dedič ali dediči ne prekinejo istočasno dejavnosti zaradi likvidacije podjetja; - vrsta 3, če dedič prijavi prekinitev dejavnosti s posledično ukinitvijo identifikacijske številke za DDV pokojnega zavezanca. 1.072072072072072 TRANSFER AND DONATION OF COMPANY BRANCH: in this case a company branch is transferred to a sole proprietorship company. ODSVOJITEV IN DONACIJA ODDELKA PODJETJA: nastane zaradi prenosa veje podjetja v korist individualnega podjetja. 1.0625 INTRA-COMMUNITY PURCHASES OF GOODS AS PER ART. 60-BIS: the box shall be ticked before making intra-community purchases of the goods detailed in the Decree dated 22nd December 2005, issued in implementation of Art.60-bis, by those entities who must present a bill of guarantee or bank guarantee to the relevant office, as per the provision by the Director of the Revenue Agency dated 21st December 2006, issues in implementation of Paragraph 15-ter of Art. 35. NAKUP BLAGA V EVROPSKI SKUPNOSTI SKLADNO S ČL. 60-BIS: subjekti, ki so dolžni predložiti pristojnemu organu poroštveno polico ali bančno poroštvo, v skladu z ukrepom Direktorja Agencije za prihodke z dne 21. decembra 2006, izdanim za izvajanje točke 15-ter, 35. člena, morajo okence prekrižati pred nakupom dobrin ali storitev znotraj Evropske skupnosti, ki jih določa odlok z dne 22. decembra 2005, izdan za izvajanje člena 60-bis. 1.308724832214765 The first box shall be ticked if the declaration has been filled out by the tax payer, the second box shall be ticked if the declaration has been filled out by whoever is in charge of sending it. Poleg tega je treba prečrtati prvo okence, če je prijavo izpolnil davčni zavezanec, oz. drugo okence, če je prijavo izpolnila oseba, ki jo posreduje. 1.05 in case of DECLARATION OF CESSATION OF ACTIVITIES; please indicate the VAT registration number, as well as the cessation date. 3v primeru PRIJAVE PRENEHANJA DEJAVNOSTI je treba navesti identifikacijsko številko za DDV, kakor tudi datum prenehanja. 0.8820861678004536 The declaration types to be detailed in the A part are: - type 1, if the transferor or donor with no VAT number commences an activity subject to VAT following the company branch transfer; please specify the transfer or donation date as the commencement date; - type 2, if the transferor or donor already has a VAT number; please specify the transfer or donation date as the variation date. Možne vrste prijave, ki jih je mogoče navesti v prijavnici A, so: - vrsta 1, če odsvojitelj ali darovalec, ki nima identifikacijske številke za DDV, začne izvajati dejavnost, ki predpostavlja plačilo DDV-ja, po prenosu oddelka podjetja; kot datum začtka navedite datum odsvojitve ali donacije; - vrsta 2, če subjekt - odsvojitelj ali darovalec že ima identifikacijsko številko za DDV; kot datum spremembe navedite datum odstopa ali donacije. 1.110759493670886 NOTE: in case of company donation or transfer, change to sole proprietorship company or other extraordinary operations or subjective substantial transformations involving the extinguishment of the taxable person (boxes of E part) the declaration detailed in Art. 35 shall be presented exclusively by the final entity resulting from the transformation. OPOZORILO: v primeru darovanja ali odsvojitve podjetja, spremembe podjetja v individualno podjetje ali drugih izrednih poslov ali bistvenih sprememb, ki imajo za posledico ugasnitev davčnega zavezanca (okenca v preglednici E), mora na osnovi 35. čl. prijavo predložiti samo subjekt, ki je nastal na osnovi spremembe. 0.8073394495412844 Please tick the relevant box, according to the specified declaration type in the A part: Označite okence, ki ustreza enemu od naslednjih primerov, v skladu z vrsto prijave, navedeno v preglednici A: 1.1333333333333333 EXTRAORDINARY OPERATIONS - SUBJECTIVE SUBSTANTIAL TRANFORMATIONS AND RENTAL COMPANIES IZREDNI DOGODKI - BISTVENE SPREMEMBE IN ZAKUP PODJETJA S PRENOSOM PLAFONAPE 1.1355932203389831 In that case the declarations are deemed to have been submitted on the day the data receipt by the Revenue Agency have been concluded. V tem primeru šteje, da ste prijavo predložili na datum, na katerega Agencija za prihodke sprejme posredovane podatke. 1.136 The required information on the property to be used to carry out the activities shall be specified, including the relevant land-registry data. Vpišite potrebne podatke o nepremičnini, v kateri se izvaja prevladujoča dejavnost, ter navedite ustrezne katastrske podatke. 0.8734939759036144 Please note the transferee or donee shall submit the variation declaration in order to communicate any variations, without filling out this part. Opozarjamo, da mora odsvojitelj ali darovalec v tem primeru vložiti izjavo o spremembi podatkov, v kateri obvešča o nastalih spremembah, in ne izpolni te preglednice. 1.2585669781931463 The intermediaries reported in art. 3, par. 3, of the Presidential Decree No. 322 of 22nd July 1998 and subsequent amendments, are required to electronically submit to the Revenue Agency, using the Entratel electronic service, both the declarations prepared by them on behalf of the declarant and the declarations prepared by the taxpayer for which they have taken on the obligation of electronic filing. Rep. št. 322 z dne 22. julija 1998 in kasnejše spremembe, so dolžni Agenciji za prihodke v elektronski obliki prek elektronskih storitev posredovati tako napovedi, ki so jih sami pripravili v imenu prijavitelja, kot tudi napovedi, ki jih je pripravil zavezanec in za katerega so prevzeli zavezo za elektronsko pošiljanje. 0.8512396694214877 Please specify the tax code of the signing entity in the relevant box, as well as in the C and D parts. V ustrezno polje vpišite davčno številko subjekta podpisnia prijave, ki je že navedena v preglednici C ali preglednici D. 0.9404761904761905 Please tick the box "HOSTING" in case the tax payer uses a third party website. Prečrtajte okence "GOSTUJOČA", če se davčni zavezanec poslužuje tuje spletne strani. 1.1899313501144164 In case a new business is established along with the other exercised and declared ones, the correspondent information shall be specified in this field reserved for the main activity , as long as the new activity is considered to be as such; the data on the previously main and already declared activity must be specified in the G part only in the event of cessation of such activity, by ticking box .In all the other cases the previously exercised main activity shall be automatically considered as a secondary activity. V primeru začetka nove dejavnosti poleg tistih, ki jih davčni zavezanec že izvaja in jih je že sporočil, morate podatke o novi dejavnosti vpisati v to preglednico, namenjeno prevladujoči dejavnosti, samo če ta dejavnost prevladuje nad ostalimi; podatke o dejavnosti, ki je do sedaj veljala kot prevladujoča in ki ste jo že sporočili, pa morate vpisati v preglednico G samo v primeru prenehanja te dejavnosti, in sicer prečrtajte okence . 0.9879518072289156 The tax code of the holder shall be also specified by the appointed tax representative, as per Art. 17, Paragraph 3, by a non-resident entities previously identified as per Art.35-ter hence already owning it (see Paragraph non-resident entities). Davčno številko imetnika mora v smislu tretje točke 17. člena navesti tudi imenovani davčni zastopnik subjekta nerezidentaki se je predhodno prijavil neposredno v smislu člena 35-ter in torej že ima davčno številko (glej točko subjekti nerezidenti). 0.9761904761904762 The form shall be fully typewritten or printed and signed by the owner or his/her representative, and must be submitted within 30 days from the commencement of the activity, that is, from the variation date of any previously communicated data, or from the cessation date of the activity. Obrazec, izpolnjen strojno ali ročno s tiskanimi črkami v vseh svojih delih in s podpisom nosilca dejavnosti ali njegovega zastopnika, je treba vložiti najkasneje 30 dni od datuma začetka ali konca dejavnosti oz. od dneva spremembe katerega koli predhodno sporočenega podatka o sami dejavnosti. 1.0517241379310345 The declaration type to be specified in the A part is type 2. Obvestilo, ki se mora navesti v preglednici A, je vrste 2. 0.9302325581395349 EXERCISED ACTIVITY AND VENUE OF EXERCISE VRSTA IZVAJANE DEJAVNOSTI IN KRAJ IZVAJANJA 0.9918032786885246 In that case the delegated person shall produce the ID of the delegating entity at the office, as well as his/her own ID. V tem primeru mora pooblaščena oseba uradu predložiti poleg lastnega osebnega dokumenta še osebni dokument pooblastitelja. 1.18125 In case of transfer and donation of a company branch (box of E part) in which the transformed entity continues to operate with its own VAT registration number, the declaration shall also be presented by such transformed entity, however, the E part shall be exclusively filled out in the declaration presented by the beneficiary or final entity resulting from the transformation. V primeru odsvojitve ali darovanja dela podjetja (okence v preglednici E), kjer spremenjeni subjekt še dalje deluje z lastno identifikacijsko številko za DDV, mora prijavo vložiti tudi slednji subjekt, preglednico E pa je treba izpolniti le v prijavi, ki jo vloži koristnik ali subjekt, ki je nastal na osnovi spremembe. 1.75 The declaration, as per Art.1 Paragraph 3 of the Decree of the President of the Republic No. 322 dated 22nd July 1998, and following amendments, shall be signed by the owner or whoever holds the legal or negotiating representation. Rep. z dne 22. julija 1998, št. 322, in kasnejših sprememb, mora prijavo vložiti imetnik ali njegov pravni ali pogajalski zastopnik. 1.1031746031746033 ACTIVITY CODE: it shall be found in the chart detailing the ongoing classification of the economic activities at the time of the statement. ŠIFRA DEJAVNOSTI: zavezanec mora poiskati šifro v tabeli s seznamom gospodarskih dejavnosti, veljavnim ob predložitvi obrazca. 0.7277227722772277 If the non-resident tax payer appointed a tax representativein Italy, please specify his/her personal information, by using role code 6, that is, role code 10 indicating the tax representative with the restrictions stated in Art. 44 Paragraph 3, second sentence, of the Law Decree No. 331/1993. Če je davčni zavezanec-nerezident imenoval svojega davčnega zastopnika v Italiji, navedite njegove identifikacijske podatke in funkcijsko šifro 6 ali 10 za poseben lik davčnega zastopnika ob upoštevanju omejitev iz 2. stavka, 3. odstavka 44. čl. zakonodajnega odloka n. št. 331/1993, po katerih je zastopnik pristojen samo za dolžnosti izstavitve računov ter za sestavo in predložitev seznamov Intrastat. 0.8215613382899628 NOTICE: this section shall not be filled out in the event of company transfer or donation in which the transferor or donor retains his/her VAT number or tax code in order to complete the liquidation of the company assets. OPOZORILO: tega razdelka ni treba izpolniti v posebnih primerih odsvojitve, odstopa in donacije podjetja, v katerih odsvojujoči ali darujoči subjekt ohrani svojo identifikacijsko številko DDV ali svojo davčno številko v namen dopolnitve likvidacije dejavnosti podjetja. 1.105263157894737 In case of exemption from presenting such VAT return, the VO part shall be presented as an attachment to the income statement. V primeru oprostitve predložitve izjave DDV, morate preglednico VO predložiti kot prilogo skupaj z davčno prijavo. 0.9351351351351351 The box shall be ticked, by specifying the VAT numbers of each sole proprietorship company, that is, the tax codes of the non-natural persons the company was transferred to. Označiti morate okence , in navesti identifikacijske številke za DDV individualnih podjetij, oziroma davčne številke subjektov, ki niso fizične osebe, na katere se je podjetje preneslo. 0.8977272727272727 If the non-resident tax payer relies on a stable company or fixed base please specify the managing natural person's personal information by using role code 1. Če je davčni zavezanec nerezident s stalno organizacijo ali stalnim sedežem v Italiji, vpišite identifikacijske podatke odgovorne fizične osebe in navedite šifro pooblastila 1. 0.8967391304347826 subjective substantial transformations or extraordinary operations; - tick box in case of cessation of a previously exercised activity, also following subjective sub stvenih sprememb subjekta ali izrednih poslov; - označiti okence če gre za prenehanje predhodno izvajane dejavnosti, tudi kot posledica bistvenih sprememb subjekta ali izrednih poslov. 0.8823529411764706 OFFICE TYPE: please check the following chart VRSTA SEDEŽA: opredelite na osnovi naslednje tabele 0.9 Declaration electronically submitted Prijava, predložena v elektronski obliki 0.6428571428571429 1 Section 1 Poslovalnica 0.8450704225352113 Such communication replaces the one included in the income tax as per Art. 182, Paragraph 1, last sentence, of the TUIR. To obvestilo upošteva predhodno, predvideno v namen dohodnine v skladu z zadnjim stavkom točke 1, 182. čl. enotnega besedila o dohodnini TUIR. 0.9243697478991597 In case of non-resident entities who rely on a stable company or a fixed base please specify its full address. V primeru subjekta nerezidenta, ki se opira na stalno organizacijo ali stalni sedež v Italiji, navedite naslov le-tega. 1.0897435897435896 In that case please indicate the liquidation commencement date as the variation date. V tem primeru kot darum spremembe navedite datum začetka postopka likvidacije. 1.1126373626373627 In case the variation of one or more old venues to retain the bookkeeping is the sole information to be communicated, box should be ticked in the first section by specifying the tax code of the depository as well as the replaced retaining venue or venues; box should be ticked in the second section by specifying the tax code of the depository as well as the new venue or venues to retain the bookkeeping. V primeru, da mora sporočiti samo spremembo enega ali več predhodno navedenih krajev hramberačunovodskih izkazov, mora v prvem polju prečrtati okence in navesti davčno številko depozitarja ter predhodni kraj ali kraje hrambe; v drugem polju pa mora prečrtati okence in navesti davčno številko istega depozitarja ter nov kraj ali kraje hrambe računovodskih izkazov. 1.161512027491409 This section shall be filled out in case of extraordinary operations or subjective substantial transformations, whether these lead to the extinguishment of the transformed entity (boxes : transfer and donation of company, modification of company to sole proprietorship, inheritance) or not (box : transfer and donation of company branch). Ta razdelek izpolnite, če je prišlo do izrednih dogodkov ali bistvenih sprememb subjekta, bodisi da je njihova posledica je ugasnitev spremenjenega subjekta (okenca : donacija podjetja, pretvorba družbe v individualno podjetje, dedno nasledstvo) bodisi da sprememba nima teh posledic (okence 0.9093333333333333 TRANSFER AND DONATION OF COMPANY: transformation involving the total transfer of the company: the box shall be ticked by the transferee or donee by specifying the tax codes of the transferors in the relevant fields, if they are not natural persons, or, alternatively the VAT numbers if the transferors or donors are individual entrepreneurs. ODSVOJITEV IN DAROVANJE PODJETJA: Zadeva primer spremembe, ki predpostavlja preselitev celotnega podjetja; okence mora prečrtati odsvojitelj ali darovalec, ki mora v ustrezna polja vpisati davčne številke odsvojiteljev ali darovalcev, če gre za subjekte, različne od fizičnih oseb, ali identifikacijske številke za DDV, če so odsvojitelji ali darovalci samostojni podjetniki. 1.5231481481481481 claration of commencement of activities and requires the information detailed in the Provision by the Director of the Revenue Agency dated 21st December 2006, amended and integrated by the Provision dated14th January 2008, issued in the implementation of the Paragraph 15-ter of the Art. 35 (circular No. 27 dated 11th May 2007). V njej je treba navesti specifične podatke, opredeljene v ukrepu direktorja Agencije za prihodke z dne 21. decembra 2006 s spremembami in dopolnili z dne 14. januarja 2008, izdanega za izvajanje točke 15-ter člena 35 1.244186046511628 Please indicate the type of declaration 2 in the A part and the rental contract date as the variation date. V preglednici A navedite vrsto prijave 2 in kot datum spremembe datum zakupne pogodbe. 0.6952380952380952 In this case the tax payer shall refer to the instructions in the E part. V teh primerih mora davčni zavezanec pred izpolnitvijo pregledati navodila za izpolnjevanje preglednice E 0.7659574468085106 ROLE CODE: please specify the appropriate code from the following chart: ŠIFRA POOBLASTILA: vpišite šifro, ki izhaja iz naslednje tabele: SPLOŠNA TABELA ŠIFER FUNKCIJE 1.0512820512820513 Please specify the VAT number of the representative (if he/she is a natural person), or the tax number of the representative (if he/she is not a natural person), where the tax payer deposits his/her goods. Zavezanec mora navesti identifikacijsko številko za DDV zastopnika, če gre za fizično osebo, oziroma davčno številko zastopnika, če ta ni fizična oseba, pri katerem zavezanec hrani svoje dobrine. 0.9308176100628931 Tax payers who are required to register to the Company Registry: - through Unique Communication (ComUnica in Italian) by electronic or online means. Preko Enotne prijave (ComUnica) po telematski poti ali v elektronskem formatu: - preko Enotne prijave (ComUnica) po telematski poti ali v elektronskem formatu. 0.9935064935064936 As far as the communication types are concerned please: - tick box at the commencements of the activities, in order to indicate a new depository or a new Glede na vrsto obvestila, ki ga želi posredovati, mora zavezanec: - označiti okence ob začetku dejavnosti oziroma za navedbo novega depozitarja ali novega 0.6653386454183267 BUSINESS TURNOVER: the estimated business turnover shall be exclusively indicated in case of a new activity, in the situations and by the means detailed in the B part. OBSEG POSLOVANJA: domnevni obseg poslovanja se navede samo, če gre za začetek nove dejavnosti, in samo v slučajih in na načine, ki so navedeni v preglednici B. Zneski morajo biti navedeni v evrih in jih je treba zaokrožiti po zgoraj omenjenih merilih. 2.3488372093023258 Authorized entities (Art.3, Paragraph 3, of the Decree of the President of the Republic No. 322/1998) Pooblaščeni subjekti (3. točka, 3. čl. odl. 0.8518518518518519 The possible declaration types in the A part are: - type 1, if the tenant with no VAT number commences an activity subject to VAT following the rental; please specify the rental contract commencement date as the commencement date. Možne vrste prijave, ki jih je mogoče navesti v prijavnici A, so: - vrsta 1, če najemnik nima identifikacijske številke za DDV in začne z dejavnostjo, za katero je predvideno plačilo DDV-ja, po sklenitvi najemne pogodbe; kot datum začetka navedite datum najemne pogodbe. 0.8704663212435233 1in case the DECLARATION OF COMMENCEMENT OF ACTIVITIES for natural persons (sole proprietorship companies or self-employed individuals), who started an activity within the VAT imposition, including after a company donation or transfer, or modification to sole proprietorship company or inheritance; please specify the commencement date. 1v primeru PRIJAVE ZAČETKA DEJAVNOSTI za fizične osebe (individualna podjetja ali samostojni podjetniki), ki začnejo opravljati dejavnost, za katero je predvideno plačilo DDV-ja, je treba navesti davčno številko in datum začetka opravljanja dejavnosti, tudi če je le-ta posledica npr. darovanja ali odsvojitve podjetja, spremembe podjetja v individualno podjetje ali dednega nasledstva. 0.8862068965517241 The box shall be ticked by the transferee or donee who shall also include the tax codes of the transferors in the relevant fields in case they are not natural persons, that is, the VAT numbers in case such transferors or donors are individual entrepreneurs. Okence mora prečrtati odsvojitelj ali darovalec, ki mora obenem v ustrezna polja vpisati davčne številke subjektov, ki so oddelek podjetja odsvojili, če gre za subjekte, različne od fizičnih oseb, ali identifikacijske številke za DDV, če so odsvojitelji ali darovalci samostojni podjetniki. 1.01840490797546 In case the successor/s is/are not intended to continue the activity of the deceased tax payer, he/she/they shall fill out the D part and indicate 7 as the role code. V primeru, da dediči ne nameravajo nadaljevati dejavnosti pokojnega zavezanca, ne smejo izpolniti te preglednice, temveč preglednico D, z navedbo šifre funkcije 7. 1.4662921348314606 The activities exercised on a regular basis and VAT related, for which a different activity code may be used, shall be specified, without including the main activity specified in the B part (see subpart B notice on the exercised activity and venue of exercise). je mogoče določiti posebno šifro dejavnosti, razen glavne dejavnosti, že navedene v preglednici B (glej preglednico B, opozorilo v zvezi z vrsto dejavnosti in krajem poslovanja). 0.8558558558558559 It shall be deducted from the ongoing business classification at the time of the presentation of the form, which is available at the Revenue Agency offices as well as on the Revenue Agency www.agenziaentrate.gov.it and the Ministry of Economics and Finance websites www.finanze.gov.it. ŠIFRA DEJAVNOSTI: vpisati morate šifro prevladujoče dejavnosti (na osnovi poslovnega prometa), ki izhaja iz klasifikacije gospodarskih dejavnosti v trenutku predložitve obrazca, ki je na voljo v uradih in na spletni strani Agencije za prihodke www.agenziaentrate.gov.it ter Ministrstva za gospodarstvo in finance www.finanze.gov.it . 1.2222222222222223 INFORMATION ON THE PROPERTY TO BE USED TO CARRY OUT THE ACTIVITIES PODATKI O NEPREMIČNINI, NAMENJENI IZVAJANJU DEJAVNOSTI 1.2271386430678466 led in Art.43 of the Presidential Decree No. 600 of 29th September 1973 during which period the Revenue Agency may carry out audits; - keep a copy of the communications transmitted (on computerized media), for the same period of time provided for in article 43 of the Presidential Decree No. 600 of 29th September 1973, should the Revenue Agency require it to be exhibited in the event of an audit being carried out. Davčni zavezanec ga mora hraniti skupaj z izvirnikom prijavnice in z ostalimi dokumenti za obdobje, določeno v 43. členu odloka Predsednika republike z dne 29. septembra 1973, št. 600; v tem obdobju so možne kontrole s strani finančne uprave; - shraniti kopijo posredovane prijave na informatskih medijih, in sicer za enako obdobje, kot ga 0.9079754601226994 The declaration types to be detailed in the A part are: - type 1, if the transferee or donee with no VAT number commences an activity subject to VAT Možne vrste prijave, ki jih je mogoče navesti v prijavnici A, so: - vrsta 1, če odsvojitelj ali darovalec, ki nima identifikacijske številke za DDV, začne izvajati 0.5692307692307692 pe shall be specified, as well as whether a public venue of exercise is available or not, and the investments to be made in the first business year. membami in dopolnitvami z dne 14. januarja 2008, je potrebno izpolniti preglednico I in navesti prevladujočo kategorijo strank in investicije, predvidene v prvem letu izvajanja dejavnosti, ter pojasniti, če je kraj izvajanja dejavnosti odprt za stranke ali ne. 0.8051948051948052 date as the commencement date; - type 2, if the transferee or donee with VAT number continues the transferor or donor's acti ca; kot datum začtka navedite datum odsvojitve ali donacije; - vrsta 2, če subjekt prevzemitelj ali obdarovanec že ima identifikacijsko številko za DDV in 1.107843137254902 The filing of the declarations is proven by the communication issued by the Revenue Agency acknowledging receipt. Kot dokaz predložitve prijave velja ustrezno potrdilo o prejemu, izdano s strani Agencije za prihodke. 1.4 methods described in paragraph 1.2; opisanimi v odstavku 1.2; 0.9886363636363636 • associations mostly consisting of subjects belonging to ethnic-linguistic minorities; • združenja, ki združujejo predvsem subjekte, ki pripadajo narodno-jezikovnim manjšinam; 1.125 or the "separation" method: ali metode "razgradnje": 0.8133333333333334 the second month following the calendar quarter of reference. po drugem naslednjem mesecu, ki sledi referenčnemu koledarskemu tromesečju. 1.0508474576271187 Amateur sports associations and societies and similar subjects Amaterska športna združenja in društva ter podobni subjekti 0.7391304347826086 Town (or foreign Country) of birth Fizične osebe Občina (ali tuja država) rojstva 1.0235294117647058 Transactions relative to gold carried out by the Bank of Italy and the Italian Exchange Posli v zvezi z zlatom, ki jih izvaja Banca d'Italia in Italijanski urad za izmenjavo 0.98989898989899 These terms were extended until 31 May 2010 by Ministerial Ordinance no. 3825 of 27 November 2009; Ti roki so bili podaljšani do 31. maja 2010 z ministrskim sklepom št. 3825 z dne 27. novembre 2009; 1.3333333333333333 The concept of the agricultural producer Pojem kmetijskega proizvajalca 1.1857142857142857 Line VC14 the availability of the ceiling must be indicated as of 1st January 2010. V vrstico VC14 se navede razpoložljivost plafona od 01. januarja 2010. 1.1176470588235294 1) Applying the separation percentages 1) Uporaba odstotkov za razdelitev 1.1984126984126984 Exit from the special regime if the limit is exceeded by over 50 per cent entails the application of the ordinary regime for the following three years. Izhod iz posebnega režima v primeru preseganja meje preko 50% ima za posledico uporabo navadnega režima za naslednja tri leta. 1.3958333333333333 In addition, the date of the relevant nomination must be specified; Poleg tega se navede datum odločbe o imenovanju; 1.1304347826086956 • if the credit recognised (e.g. 800) is smaller than the amount declared (e.g. 1000), this lesser credit (800) must be indicated. • če je priznana terjatev (npr. 800) manjša od prijavljenega zneska (npr. 1000) se navede to manjšo terjatev (800). 1.1553398058252426 This point concerns operations performed abroad by domestic agents who have not set up a permanent organisation abroad. Gre za posle ki jih izvajajo v tujini nacionalni delavci, ki tam niso ustanovili stabilno organizacijo. 1.1161290322580646 We point out that the following persons are not required to present the guarantee: - persons who have presented a claim for a refund of a sum not greater than 5,164.57 euro. Spominjamo, da vročitev garancije ni obvezna za naslednje subjekte: - zavezance, ki so vročili prošnjo za povračilo za znesek, ki ne presega 5.164,57 evra. 1.0225988700564972 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: 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: 1.8333333333333333 • a company which, in addition to the current fiscal year, was non-operating also in 2008 and 2009; • družba, ki ni bila dejavna tudi v letu 2008 in 2009; 1.3153153153153154 With regard to sectorial studies and parameters, it is pointed out that subjects who benefit from this regime are excluded from their application. Kar zadeva področne študije in parametre subjekti , ki uveljavljajo ta režim so izključeni iz uporabe slednjih. 1.2183908045977012 5 Subjects affected by the flooding which occurred on 04 October 2010 in the provinces of Genoa and Savona 5 Subjekti, katere so prizadele ujme dne 04. oktobra 2010 v pokrajinah Genova in Savona 1.2 Agricultural Producer Business Turnover > 7,000 Euro (ordinary special regime) Kmetijski Proizvajalec Promet > 7.000 eur (poseben navaden režim) 1.1262135922330097 In particular: - part VS contains the list of all the companies (including the controlling company itself) that took Predvsem: - preglednica VS vsebuje spisek vseh družb (vključno s samo kontrolno družbo), ki so sodelova 1.0235294117647058 • from 6031 to 6033 for quarterly payments and 6034 for the fourth-quarter payment made • od 6031 do 6033 za trimesečna plačila in 6034 za plačilo četrtega trimesečja, ki ga 1.4387755102040816 If the requirements for application of the regime in question are not met, the regime ceases to have effect starting from the following year. Če niso izpolnjeni pogoji za uporabo omenjenega režima, le-ta preneha veljati od naslednjega leta. 1.5844155844155845 The electronically filed returns can be forwarded: a) directly; b) through authorized intermediaries (and other entities). Napoved se lahko posreduje: a) neposredno; b) preko pooblaščenih posrednikov; 1.0105263157894737 • purchases relating to exempt activities if occasional taxable operations are also carried out; • nakupi, ki zadevajo neobdavčene dejavnosti, če se izvajajo tudi občasne obdavčene dejavnosti; 1.0263157894736843 In addition, profits and payments deriving from conformation with sectorial studies or parameters are not considered. Poleg tega se ne upoštevajo prihodki in nadomsetila ki izhajajo iz prilagajanja področnim študijam ali parametrom. 0.9142857142857143 Line VR2 - Reason for the refund Vrstica VR2 - Utemeljitev povračila 1.3205128205128205 It is pointed out that the PIN code is for personal use only and may not be disclosed to third parties. Treba je vedeti, da je uporaba PIN kode osebna in ni dovoljena tretjim osebam. 0.927536231884058 The new regime regards taxpayers, individuals, carrying out business, arts or professions who during the previous calendar year: Novi režim zadeva zavezance, fizične osebe, izvajalce podjetniške dejavnosti, umetnosti ali poklicev, ki so v predhodnem koledarskem letu: 1.2280701754385965 Pursuant to the art. 17, second par., tax representation institutes and direct identification bodies play an alternative role to each other. V skladu s 17. členom , drugi odstavek, ustanove davčnega zastopstva in neposredna identifikacija so alternativne. 1.0588235294117647 In both fields any purchases that are non-taxable on the basis of specific provisions must also be included. V obeh poljih morajo biti prav tako zajete morebitne neobdavčene nabave v skladu s posebnimi določili. 1.1 nected to international trade, operations with the Vatican City or the Republic of San Marino, trea mednarodno izmenjavo, poslov z državo Vatikan ali z Republiko San Marino, pogodb ali medna 1.0240963855421688 Similarly, the regime ceases to apply starting from the same year in which this assessment becomes final, if assessed profits or payments exceed the limit of 45,000 Euro. Enako se preneha režim uporabljati v istem letu v katerem je ugotovitev postala dokončna v primeru, ko ugotovljeni prihodki ali nadomestila presegajo prag 45.000 eur. 1.1304347826086956 A few clarifications on the cases for refunds provided for, are set out below. Navajamo nekatera pojasnila v zvezi s predvidenimi primeri povračila. 1.145985401459854 The same Internet website also provides a special electronic format for those taxpayers using typographic systems for the relevant reproduction of the forms. Na isti spletni strani je na voljo tudi poseben elektronski format za subjekte, ki uporabljajo tipografske sisteme v namene reprodukcije. 1.1092436974789917 Purchases from San Marino VF11; VJ1; VF23 field 6 Intra-community purchases VF11; VJ9; VF23 field 1 Imports VF11; VJ10; VF23 field 3 Nakupi iz San Marina VF11; VJ1; VF23 polje 6 Nakupi med občinami VF11; VJ9; VF23 polje 1 Uvozi VF11; VJ10; VF23 polje 3 1.446808510638298 ties and international agreements (articles 8, 8-bis, 9, 71 and 72); rodnih dogovorov (8, 8-bis, 9, 71 in 72 členu); 1.331360946745562 b) the interceding agricultural entities, or other persons on their behalf, who transfer products in the application of European Union regulations concerning the common organization of the markets for the products themselves; b) kmetijske organizacije ali drugi subjekti za svoj račun, ki izvajajo cesijo proizvodnje v skladu z odredbo EU, ki zadevajo skupno organizacijo trgov samih proizvodov; 0.9722222222222222 If more than one condition exists justifying the claim for a refund, the taxpayer can set out the information relative to one or more cases. V primeru, da obstaja več pogojev, ki opravičujejo prošnjo za povračilo, lahko zavezanec navede odgovarjajoče podatke za enega ali več primerov. 1.0303030303030303 • appointment code 6 - tax representative of a non-resident subject. • številka funkcije 6 - davčni zastopnik subjekta, ki ni rezident. 1.3653846153846154 the analytical, global method, including auction houses (see Appendix); metodo, vključno z dražbenimi hišami (glej Dodatek); 0.987012987012987 ses as provided for by article 6, unlike the completion of line VF12 which refers exclusively to the moment of registration of the purchase transaction. skladu s 6. členom, drugače od tega, kar je bilo predvideno za izpolnjevanje vrstice VF12, ki se izključno nanaša na trenutek registriranja poslov nakupa. 1.1090909090909091 The issue of the PIN does not oblige the declarant to use the Internet electronic service (Fisconline), as it is always possible to file the return through an authorized intermediary. Izdaja PIN kode ne zavezuje prijavitelja k uporabi elektronske internetne storitve (Fiscoline), ker je vedno možno predložiti napoved preko pooblaščenega posrednika. 1.0198019801980198 • have not had costs relating to employees or external workers, including costs for work services provi • niso plačali za stroške zaposlenih ali sodelavce, vključno s stroški za storitve dela podietnika sa 1.0975609756097562 Article 52, paragraph 75, of Law 448 of 2001. 52. člen, 75. odst. zakona št. 448 z 2001 1.2325581395348837 With regard to such, reference may be made to the payment certification manners outlined in articles 21 and 22 or to ulterior criteria that allow for the operation to be qualified for the aforementioned purposes. V ta namen se lahko nanašamo na načine potrjevanja plačil, ki jih predvidevata člena 21 in 22 po naslednjih kriterijih, ki omogočajo kvalificiranje posla v omenjene namene. 1.2584269662921348 • the credit recognised in the communication from the Revenue Agency, if it is greater than the amount declared; • terjatev, priznana s posredovanjem Agenciji za Prihodke, če presega prijavljeni znesek; 1.205128205128205 The penalties indicated below are laid down by Legislative Decree no. 471 of 18 December 1997. Navedene kazni predvideva zakonodadajni odlok št. 471 z dne 18. decembra 1997. 1.4078947368421053 ring 2010 was in excess of 25,000 Euro; - submission of the annual VAT return; - annual payment of the tax. bil večji od 25.000 eur; - predložitev letne napovedi - letno plačilo davka. 1.293103448275862 Therefore, they do not need to complete the forms for communicating relevant data for the purposes of application of sectorial studies and parameters. Ne smejo biti izpolnjeni obrazci za posredovanje pomembnih podatkov v namene uporabe področnih študij in parametrov. 1.0955882352941178 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. V primerih, ko mora biti pri številkah 3 in 4 naveden datum začetka postopka prisilne poravnave in datum imenovanja omenjenih subjektov. 1.1328125 It is pointed out, in addition, that details regarding the non-resident must always be indicated in the spaces reserved for "Taxpayer's details"; Poleg tega gre poudariti, da morajo biti podatki subjekta nerezidenta vedno navedeni v poljih namenjenih za "Podatke zavezanca"; 0.9107142857142857 The box must be crossed to indicate this situation. Kvadratek mora biti označen za navajanje take situacije. 1.088235294117647 b) Statement filed through the Internet E-service (Fisconline) An essential requirement for filing is the possession of a PIN (Personal Identification Number) code, which can be requested by the taxpayer: a) via web, by connecting to http://telematici.agenziaentrate.gov.it; b) by calling the automatic telephone service on 848.800.444; c) at any Revenue Agency Office . Za pošiljanje je pomembna PIN koda (Personal Identification Number / Osebna Identifikacijska Številka), ki jo lahko zahteva zavezanec: a) preko spletne strani s povezavo na spletno stran http://telematici.agenziaentrate.gov.it; b) telefonsko tako, da se pokliče avtomatski servis 848.800.444; c) pri katerem koli uradu Agencije za Prihodke. 1.246031746031746 When passing from the ordinary regime to the minimum taxpayers regime, it is necessary to carry out adjustment of the deductions pursuant to article 19-bis2. Prehod iz navadnega režima na minimalni režim zahteva potrebo po tem, da se opravi popravek odbitka v skladu s členom 19-bis2. 1.0446096654275092 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. 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. 1.125 The details of one of the heirs must be specified, with the indication of the date of death of the taxpayer; Navedeni morajo biti podatki enega od dedičev, z navedbo v ustrezno polje datum smrti zavezanca; 1.0 Foreword - Main amendments to the forms 2 1.1 Taxpayers autonomously filing Uvod - Glavne spremembe v obrazcih 2 1.1 Subjekti, ki samostojno predložijo 1.2179487179487178 In order to verify the abovementioned limit, if the subject carries out several activities, it is necessary to consider the sum of profits and payments relative to the individual activities. V namene preverjanja omenjene meje v primeru, da subjekt izvaja več dejavnosti je potrebno upoštevati vsoto prihodkov in nadomestila za posamezno dejavnost. 0.9304347826086956 Box 1 must be crossed to indicate this condition and, in the field 2, the amount payable without guarantee. Kvadratek 1 mora biti označen za navajanje tega pogoja in v polju 2 se navede znesek, ki se izplača brez garancije. 1.0869565217391304 Calculation of annual tax Določanje letnega davka 1.1324503311258278 Note that Decree Law no. 35 of 2005 has modified paragraph 11 of article 34, stipulating a minimum period of three years (and no longer five years) in the optional regime. Zakonski odlok št. 35 z 2005 je spremenil 11. odst., 34. člena s tem, da je predvidel triletno obvezo (in ne več petletno) ohranitve opcijskega režima. 1.0625 Article 1, paragraph 1, letter g), of Legislative Decree 56 of 1998; 1. člen, 1. odst., črka g) zakonodadajnega odloka št. 56 z 1998; 1.2712765957446808 We remind you in addition that for the calculation of the average tax rate, the following points apply: - the purchases, imports and transfers of depreciable assets must be excluded; - general expenses must be included among the purchases. Poleg tega spominjamo, da pri računu povprečne davčne stopnje je predvideno: - da so izključeni nakupi, uvozi in predaje odpisnih dobrin; - da med nakupi so vključeni tudi splošni stroški. 0.9790575916230366 In line VA1, box 6 reserved for non-resident taxpayers who operated with dual VAT status in Italy (permanent organisation and tax representative or direct registration), has been removed. V vrstici VA1 je bilo odpravljeno kvadratek 6 za subjekte nerezidente, ki so delovali v Italiji z dvojno postavko DDV (stabilna organizacija in davčni zastopnik ali neposredna identifikacija) 1.075 withholding agents (Form 770, simplified or ordinary), in relation to more than twenty nadomestnega vplačnika (Obrazec 770 poenostavljeni ali navadni) glede na število 1.2467532467532467 sed for the entire year, at the foot of part VK if control ceased during the course of the year. za celo leto, na dnu preglednice VK, pa če je kontrola prenehala v teku leta. 1.125 Article 6, paragraph 7, letter a), of Law 133 of 1999; 6. člen, 7. odst, črka a) zakona št. 133 z 1999; 1.0344827586206897 4.3.1 - PART VS - Section 1 - List of companies in the group 4.3.1 - PREGLEDNICA VS - Razdelek 1 - Spisek družb skupine 1.0898876404494382 • have recorded profits or payments, converted to an annual figure, of not more than 30,000 Euro; • dosegli prihodke ali nadomestila, ki so bili poravnani v letu in ne presega 30.000 eur; 1.1834061135371179 In order to benefit from this regime, furthermore, subjects concerned must not have made purchases during the previous three-year period, including through contract work or rent contracts (including financial rent), of capital goods for a total value of over 15,000 Euro. Za uveljavljanje tega režima z zainteresirani subjekti ne smejo opravljati nakupe v predhodnem triletju tudi preko zakupnih ali najemnih pogodb (tudi finančni najem) proizvodnih sredstev v skupni vrednosti, ki presega 15.000 eur. 0.9615384615384616 • have not carried out export sales or associated operations, international services or services con • niso izvajali cesij pri izvozu ali podobnih poslov, niso izvajali mednarodnih storitev ali povezanih z 0.8888888888888888 Determining the VAT allowed in deduction (Part VF - Section 3-B) Določanje DDV, ki je dovoljen za odbitek (Preglednica VF - Razdelek 3-B) 0.9347826086956522 cular Letter no. 24/D of 15 February 2000). (okrožnica št. 24/D z dne 15. februarja 2000). 1.1666666666666667 Mixed considerations for the EU portion (line 3 x line 7) : 100 Mešana plačila za del EU (vrstica 3 x vrstica 7) : 100 0.9339622641509434 • hey carry out business, arts or professions on an individual basis and at the same time participa • izvajalci podjetniške dejavnosti ali umetnosti in individualnih poklicev, ki sodelujejo istočasno v oseb 2.0285714285714285 Total of the considerations at 20% 16.65% of the considerations Taxable Skupaj plačila po 20% 16,65% plačil 1.3478260869565217 Subjects may not benefit from the minimum taxpayers regime if: Ni možno pristopiti k režimu malih zavezancev: 1.1368421052631579 The amount derived from line 24 must be comprised in the line VE32 between the other not taxable operations. Znesek, ki izhaja iz vrstice 24 mora biti zajet v vrstici VE32 med drugimi neobdavčenimi posli. 1.0434782608695652 This excludes the alloys and pastes for dental use, which have the characteristics of a "medical so izključene legure in paste za zobozdravstveno uporabo z lastnostmi "zdravniške naprave" v 1.1324200913242009 With regard to VAT, the minimum taxpayers are exempt from paying tax and from all other obligations prescribed by the VAT decree, as well as the obligation to file the annual return, the VAT data communication and the list of clients and suppliers. Kar zadeva DDV mali zavezanci so oproščeni plačila davka in vseh drugih obveznosti, ki jih predvideva odločba DDV ter obveznosti predložitve letne napovedi, posredovanja podatkov za DDV in spiska strank in dobaviteljev. 1.2325581395348837 - the filing of the annual communication of VAT data; - predložitev letnega prijava podatkov DDV; 1.065934065934066 rights or season tickets, as an alternative to access rights issued by means of a suitable tax me vstopa ali abonmaja, alternativna možnost pravice dostopa izdane preko ustreznih davčnih me 0.9398496240601504 • appointment code 8 - receiver, to be specified in the case of voluntary liquidation, also including the date of nomination; • številka funkcije 8 - likvidacijski upravitelj, ki se navede v primeru prostovoljne likvidacije in se navede tudi datum imenovanja; 1.096774193548387 turn is submitted "independently". za ddv predložena "samostojno". 1.0517241379310345 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 purcha 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 1.3680555555555556 This mechanism, provided for by paragraph 5 of article 17, is characterized by the inversion of the tax burden pursuant to which the transferee becomes liable for the tax instead of the transferor. Ta mehanizem predviden v petem odstavku, 17. člena označuje inverzija bremena dajatve po kateri postane cesionar davčni dolžnik namesto cedenta. 1.0 This line must also be completed by companies which during the tax period have participated in group VAT payment. Izpolnjevanje te vrstice se zahteva tudi za družbe, ki so v davčnem obdobju sodelovale pri izplačilu DDV skupine. 1.1620553359683794 NOTICE: We wish to remind you that for the storage of the IT documents relevant in order to comply with the tax provisions, taxpayers' must observe the modalities outlined by Ministerial Decree of 23 January 2004 and the procedures outlined in the CNIPA deliberation no. 11 of 19 February 2004. OPOZORILO: Za shranjevanje elektronskih dokumentov, ki so pomembni glede davčnih določil je potrebno upoštevati načine, ki jih predvideva ministrski odlok z dne 23. januarja 2004 ter postopke, ki jih zajema odločba CNIPA št. 11 z dne 19. februarja 2004. 1.1094890510948905 In addition, indicate separately in the following fields: - field 2 the sum of exports of goods during the year as provided for by article 8, first para Poleg tega ločeno navedite v naslednja polja: - polje 2 skupni znesek izvoza izdelkov v letu v skladu z 8. členom, prvi odstavek, črke a) 0.9555555555555556 assistance and pension funds and such like, zavarovanje, pomoč, pokojnine in podobni , ki 1.0186915887850467 All the parts and instructions are available at the websites www.finanze.gov.it and www.agenziaentrate.gov.it Vse preglednice in navodila so na voljo na spletnih straneh www.finanze.gov.it in www.agenziaentrate.gov.it 1.1696428571428572 Determinations of the EU and outside EU portions of the considerations Percentage obtained from mixed costs (line 5 : line 3) x 100 Določanje plačil za del EU in za del zunaj EU Odstotek dosežen iz mešanih stroškov (vrstica 5 : vrstica 3) x 100 1.2757009345794392 In this regard, in terms of paragraph 6 of article 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. 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. 0.5806451612903226 of 30 August 1993; št. 331 z dne 30. avgusta 1993; 1.523076923076923 Refund of the lesser of the deductible surpluses of the three-year period - Article 30, paragraph 4 Povračilo najmanjšega presežka v triletju - 30. člen, 4. odstavek 1.3722627737226278 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 article 30, paragraph three, letter a). Na enak način cesije čistega srebra spadajo v obračun povprečja davčne stopnje za povračilo v skladu s 30. členom, tretji odst., črka a). 0.9090909090909091 completed. zaključen". 1.016 Therefore in these lines purchases made in previous years by persons indicated by article 6, final paragraph, must be included. V teh vrsticah so vključeni tudi nakupi, ki so jih v predhodnih letih izvajali subjekti navedeni v 6. členu, zadnji odstavek. 0.883495145631068 They are, however, obliged to pay VAT if they make intra-community purchases or carry out other operations in which they owe tax according to the specific "reverse charge" mechanism. Slednji so zavezani plačilu DDV v primeru, da oni sami opravijo nakupe v Skupnosti ali druge posle za katere se izkaže, da dolgujejo plačilo davka na podlagi posebnega mehanizma "obratnega odbitnega davka". 1.0252100840336134 NOTICE: lines VW20, VW22, VW23, VW24, VW27, 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. OPOZORILO: v vrsticah VW20, VW22, VW23, VW24, VW27, VW28, VW29 in VW31 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. 1.4782608695652173 The Office will provide the applicant with a "virtual" envelope, the number of which is stated on the certificate provided by the clerk. Urad izda "virtualno" kuverto, katere številka je navedena v potrdilu, ki se izroči delavcu. 0.9906542056074766 • they exclusively or primarily sell properties or portions of properties, building land as referred to in • na izključni ali pretežni način izvajajo cesije stavb ali njihovih delov, zazidljivih zemljišč v skladu z 1.0333333333333334 In particular it must indicate: Predvsem morajo biti navedeni: 1.246031746031746 NOTICE: if the amount of the payment on account is less than 103.29 Euro, the payment must not be made and therefore no amount must be indicated in the line. OPOZORILO: če se višina akontacije izkaže za nižjo od 103,29 eur, se plačilo ne izvede in se v vrstico ne navede noben znesek. 1.3482587064676617 NOTICE: for the correct filling in of the statement it is hereby specified that if there are no significant data or values to be indicated in a part, that part must not be filled in; the value zero is to be considered as an insignificant value for data purchase purposes. OPOZORILO: zaradi pravilnega izpolnjevanja napovedi moramo pojasniti, da če v enem obrazcu ni podatkov ali večjih vrednosti se obrazec ne izpolni; vrednost nič se dejansko šteje za nepomembno vrednost. 1.3333333333333333 Carrying-out of several activities - Article 36, paragraph 3 Izvajanje več dejavnosti - 36. člen, 3. odst. 1.1145833333333333 Lines VF38 to VF52 must be completed by all agricultural producers whether simple or mixed agricultural enterprises, cooperatives, or other enterprises as provided for by second paragraph, letter c), or article 34. 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. 1.0451388888888888 Please note that for the rates of 7, 7.3, 7.5, 8.3, 8.8 and 12.3 the taxable amount must be determined by dividing the gross amount of the considerations recorded by 107, 107.3, 107.5, 108.3, 108.8 and 112.3 respectively and multiplying the quotient by 100 and rounding up or down to the nearest unit. Vedeti je treba, da davčne stopnje 7, 7,3, 7,5, 8,3, 8,8 in 12,3 za določanje davčne osnove morajo biti izvedene tako, da se deli bruto znesek registriranih plačil in sicer za 107, 107,3, 107,5, 108,3, 108,8 in 112,3 in tako, da se pomnoži kvocient za 100 z zgoraj navedeno zaokrožitvijo. 1.2265625 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. V to vrstico se vnese višina VK23, ki je bila dejansko v celoti ali delno kompenzirana s presežkom obveznosti drugih družb skupi 1.3157894736842106 It is also possible to extinguish the debt through compensation pursuant to article 17 of Legislative Decree no. 241 of 1997. Možno je ugasniti dolg tudi s kompenzacijo v skladu s 17. členom zakonodajnega odloka št. 241 z 1.0666666666666667 Cooperatives and their consortia recorded on pre Zadružne družbe, njihovi konzorciji vpisani v 0.9423076923076923 In case of a statement including just one form, the number "01" must be reported on all the pages. V primeru, da je napoved sestavljena iz edinega obrazca mora biti na vseh straneh vnesena številka "01". 1.0988372093023255 In addition to the cases considered above, the refund is due when credit surpluses emerge from the returns for the last 3 years (2008-2009-2010), even if these are less than 2,582.28 euros. Poleg zgoraj navedenih možnosti pripada povrnitev tudi , ko iz napovedi za zadnja 3 leta (2008-2009-2010) izhajajo davčni presežki, tudi če so nižji od zneska 2.582,28 eur. 1.066914498141264 The section is provided for indicating payments made during the fiscal year using the F24 VAT form for the registration of European Union vehicles, approved by the ordinance of 25 October 2007 or using the F24 form with identification items approved with the ordinance of 10 August 2009. Razdelek je predviden za navajanje opravljenih vplačil v teku davčnega leta z uporabo obrazca F24 DDV za registriranje avta EU, odobren z odločbo z dne 25. oktobra 2007 ali z obrazcem F24 vplačila z identifikacijskimi elementi, odobren z odločbo z dne 10. avgusta 2009. 1.1454545454545455 6) Box 6 - Conditions provided for by paragraph 3 of article 17 6) Kvadratek 6 - Pogoji iz naslova 17. čl., 3. odstavek 1.1458333333333333 In addition, starting from this year, by completing this part, in particular line VY4, the controlling body or company makes its request for a refund of the credit resulting from the summarising prospectus for the group. Poleg tega od letošnjega leta dalje se z izpolnitvijo te preglednice, predvsem vrstice VY4, ustanova ali matična družba zahtevata povračilo terjatve, ki izhaja iz povzetnega prospekta skupine. 1.1031746031746033 This new part has been introduced to make it possible to request the refund of VAT credit for 2010 through submission of the annual return. Nova preglednica je bila uvedena za omogočanje zahteve za povrnitev dobropisa Ddv za leto 2010 s predložitvijo letne napovedi. 1.3 Part VO contains five sections: - Section 1: options, waivers and revocations for the purposes of VAT; - Section 2: options and revocations for the purposes of income tax; - 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 Preglednica VO zajema pet razdelkov: - Razdelek 1: opcije, odpoved in preklici v namene DDV; - Razdelek 2: opcije in preklici v namene davka na dohodek: - 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. 1.3373493975903614 The second provision is contained in paragraph 5-bis of article 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. 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). 1.2435897435897436 ticular, the tax codes 6728 for the tax on entertainment and 6729 for the flat-rate VAT connected ve 6728 za davek na zabave in 6729 za pavšalni DDV povezan z davkom na zabave. 1.1584158415841583 Such a possible difference derives from the following elements: - rounding off of tax done in invoices (article 21, paragraph 2, letter e); - tax indicated in the invoices that is higher than the real figure (article 21, paragraph 7), Morebitna razlika izhaja iz naslednjih elementov: - zaokrožitve davka v fakturi (21. člen, 2. odst., črka e); - davek naveden v fakturi je večji od stvarnega (21. člen, 7. odst.) kjer ni bila zabeležena 1.1101694915254237 Line VJ3 indicate purchases of goods and services from subjects who are resident abroad as provided for by article 17, paragraph 2. V vrstico VJ3 navedite nakupe izdelkov in storitev subjektov, ki so rezidenti v tujini v skladu s 17. členom, 2. odst. 1.363265306122449 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 solar year) and by filling in the relevant front cover on the basis of the instructions provided to complete this form. 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. 1.1131386861313868 Said ordinances were issued in order to implement the provisions contained in article 1, paragraph 9 of Decree Law no. 262 of 3 October 2006, which introduced specific procedures for payment of the tax on the first domestic sale of new and used vehicles, previously considered an intra-community purchase. Navedene odločbe so bile izdane za izvajanje določil, ki jih vsebuje 1. člen, 9. odst. zakonskega odloka št. 262 z dne 03. oktobra 2006, ki uvajajo posebne načine plačila davka za prvi interni odstop novih in rabljenih vozil, ki so bili predhodno predmet nabave v Skupnosti. 0.9027777777777778 - box 8 - Special tax regime for agricultural concerns (Art. 34). člen); - kvadratek 8 - Poseben režim za kmetijske dejavnosti (34. člen). 1.1428571428571428 - a form, consisting of several parts (VA-VC-VD-VE-VF-VJ-VH-VK-VL-VR-VT-VX-VO), which must be filled in by any taxpayer to indicate accounting details and other data concerning the activity performed. - obrazec sestavljen iz več preglednic (VA-VC-VD-VE-VF-VJ-VH-VK-VL-VR-VT-VX-VO), ki ga izpolnijo vsi subjekti, da se navedejo računovodski podatki in drugi podatki dejavnosti. 1.086021505376344 • sports associations with private law legal personality in terms of the regulations contained in Pre • športna združenja, ki so zasebne pravne družbe v skladu z odredbo na podlagi odloka predsed 1.2421875 tion to separate the activities according to ex. article 36); - the adoption or abandonment - by choice or by law - of a special regime that is based on a flat st v skladu s ex 36. členom); - sprejemanje ali opustitev po izbiri ali na podlagi zakona posebnega režima, ki na podlagi pavšal 1.120879120879121 all the sales of agricultural and ichthyic products referred to in paragraph 1, article 34 carried out vse cesije kmetijskih in ribiških proizvodov v skladu z 1. odst., 34. člena izvedene v letu 1.2023809523809523 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 article 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. 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. 1.4864864864864864 Regarding the method of completion of part VX one is referred to the clarifications provided in paragraph 2.3. Za načine izpolnjevanja preglednice VX glej pojasnila dana v odstavku 2.3. 1.2987012987012987 years, for the purposes of the group refund (if any) of the lesser surplus of the three-year period. namene povračila skupine (morebitne) manjšega odbitnega presežka od treh let. 1.1627906976744187 Article 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. 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. 1.2159090909090908 If following the communication the taxpayer has instead paid the difference between the declared and recognised credit (200 in the example given) using Form F24, the entire credit declared (1000) must be indicated. Če je po obvestilu zavezanec vplačal z Obrazcem F24 razliko med prijavljeno in priznano terjatvijo (200, v tem primeru), mora biti navedena celotna prijavljena terjatev (1000). 0.9970845481049563 With regard to regulations governing dummy companies, in fact, credits transferred from non-operative 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). Upoštevajoč pravila o navideznih družbah terjatve, ki jih prenesejo nedejavne družbe skupini, se ne morejo uporabljati za kompenaziranje prenesenih obveznosti s strani drugih udeleženih družb in morajo biti prenesene kontroliranim nedejavnim družbam (glej resolucijo št. 26 z dne 30. januarja 2008 in resolucijo št. 180 z dne 29. aprila 2008). 1.0717948717948718 c) the cooperatives, their consortia, associations and their unions established and recognized in terms of the legislation in force, which transfer goods produced by the members, associates or participants, in their original state or which are subject to handling or transformation; the bodies, which by law, (even subject to manipulation or transformation), arrange for the collective sale on behalf of the producers. c) zadruge, njihovi konzorciji, združenja in njihova združenja, ki so ustanovljena in priznana v skladu z veljavno zakonodajo, ki izvajajo cesije proizvodov, ki jih proizvajajo pretežno družbeniki, člani združenj, udeleženci v izvornem stanju ali s predhodnim preoblikovanjem, ustanove, ki po zakonu poskrbijo, tudi s predhodnim preoblikovanjem za kolektivno prodajo za račun proizvajalcev. 1.1494252873563218 device" referred to in Decree Law no. 46/1997 (see Resolution no. 168 of 26 October 2001); - silver. skladu z zakonskim odlokom št. 46/1997 (resolucija št. 168 z dne 26.10.2001); - srebro. 1.0238095238095237 • a company which in the three years 2008 - 2010 has not carried out significant opera • družba, ki v tromesečju 2008-2010 ni imela pomembnejših poslov v namene DDV, ki ni 1.0208333333333333 Imports of investment gold must be indicated in line VF14, whereas imports of so-called "industrial gold" must be indicated in line VF11, as well as in line VJ11 in order to determine the tax due. Uvozi investicijskega zlata se navedejo v vrstico VF14, medtem ko se uvoze takoimenovanega "industrijskega" zlata vnese v vrstico VF11, ter v vrstico VJ11 v namene določanja neplačanega davka. 1.1910112359550562 The following explanation is provided for agricultural concerns that must complete section 3-B of Part VF. Dana so pojasnila za kmetijska podjetja, ki morajo izpolniti razdelek 3-B Preglednice VF. 1.011764705882353 - an original signed copy of the VAT Form 26 PR/2011, which forms part of their annual - primerek podpisan v izvirniku Preglednice DDV 26 PR/2011, ki je del lastne letne na 1.4756756756756757 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. 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. 0.8409090909090909 Other transactions with own tax rates Različni posli z lastnimi davčnimi stopnjami 1.2792207792207793 Paragraph five of article 4 provides that transactions relative to gold and foreign currency are not considered commercial, where such transactions are carried out by the Bank of Italy and the Italian Exchange Office; accordingly these are transactions in respect of which the tax remains excluded, whereas analogous transactions carried out by the agent banks now fall within the scope of VAT. 4. člen, peti odst.predvideva, da posli vezani na plato in tujo valuto niso komercializirani omejeno na tiste, ki jih izvaja Banca d'Italia in italijanski urad za izmenjavo; gre za posle za katere ostaja izključitev iz davka, medtem ko enake posle izvajajo banke agenti, ki spadajo v področje aplikacije DDV. 1.24 - the exemption from the obligation to settle and pay the tax; - obveznosti izplačila in izvajanja plačila davka; 1.1911764705882353 The relevant amount must coincide with the amount resulting in line VR1, field 1. Višina se mora ujemati z zneskom, ki izhaja iz vrstice VR1, polje 1. 0.9827586206896551 Taxpayers whose bookkeeping is done by third parties - Article 1, paragraph 3, Presidential Decree no. 100 of 1998 Zavezanci, katerim vodijo knjigovodstvo tretje osebe - 1. člen, 3. odst., odlok predsednika republike št. 100 z 1998 1.0 • appointment code 1 - legal, contractual, de facto agent or managing member; • številka funkcije 1 - Zakonski, pogajalski zastopnik, družbenik upravitelj; 0.9351351351351351 Article 39 of Decree Law no. 78 of 31 May 2010 further extended the terms of suspension until 20 December 2010 for individuals with income from business or self-employment and for subjects other than individuals with turnovers of not more than 200,000 euros, both with tax domicile or operational headquarters in the municipalities of the crater. 39. člen zakonskega dekreta št. 78 z dne 31. maja 2010 je še nadalje podaljšal roke za prekinitev do 20. decembra 2010 za fizične osebe, ki prejemajo dohodke iz podjetniške dejavnostji in iz samostojnega dela ter za subjekte, ki niso fizične osebe, katerih dohodki presegajo 200.000,00 eur, oboji z davčnim domicilom ali poslovnim sedežem v občinah ob ognjeniškem žrelu. 1.0756972111553784 In cases of separate accounts or extraordinary operations or substantial subjective transformations, the part must 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. V primerih ločenega knjigovodstva ali izrednih poslov ali večjih preoblikovanj subjekta mora biti preglednica izpolnjena samo enkrat s tem, da se povzamejo podatki različnih knjigovodstev ali različnih subjektov, ki so bili udeleženi v preoblikovanju. 1.0698689956331877 These terms were extended until 30 June 2010 by Ministerial Ordinance no. 3837 of 30 December 2009 only for subjects with tax domicile or operational headquarters in the municipalities of the crater (excluding credit and insurance institutions). Ti roki so bili podaljšani z ministrskim sklepom št. 3837 z dne 30. decembra 2009 do 30. junija 2010 za subjekte, ki imajo davčni domicil in poslovni sedež v občinah ob ognjeniškem žrelu (razen kreditnih in zavarovalnih ustanov). 1.096774193548387 The front cover consists of 2 sides: - the first side contains information regarding the use of personal data; - the second side must report the taxpayer's tax code, in the upper part of the form, the tax Naslovna stran je sestavljena iz 2 strani: - prva stran vsebuje informacije o obdelavi osebnih podatkov; - druga stran zahteva navedbo davčne številke zavezanca na zgornjem delu obrazca, 0.9 See the instructions for completing part VR, line VR5. Glej navodila za izpolnjevanje preglednice VR5, vrstico VR5. 1.4411764705882353 credit surplus set off with the debits transferred by the other group companies must be indicated. presežek terjatve z obveznostmi prenesenimi od drugih družb skupine. 0.9456521739130435 • purchases made by taxpayers who carry out exclusively exempt operations for which the • nakupi , ki jih izvajajo zavezanci, ki opravljajo izključno neobdavčene posle za katere je 1.0588235294117647 The aforementioned regulation finds application to all subjects who sell goods identified in paragraphs 7 and 8 of article 74. Omenjena kategorija se uporablja za vse subjekte, ki izvajajo cesije sredstev, določenih v odstavkih 7 in 8, 74. člena. 1.058252427184466 Part VK is reserved exclusively for controlling and controlled bodies or companies as referred to in article 73 which have taken part in the group payment of VAT during the tax year, and is presented in three sections. 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. 0.9371980676328503 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. različnim 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. 1.5202702702702702 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 article 6. Poleg tega poudarjamo, da se vsota posegov "izven teritorija" računa glede na trenutek izvajanja leteh, ki se določa na podlagi kriterijev iz 6. čl. 1.0185185185185186 1.2 Layout of the form 1.3 Methods and terms for filing 1.2 Struktura obrazcev 1.3 Način in rok za predložitev 1.1724137931034482 - the filing of the annual return. - predložitev letne napovedi. 0.5054945054945055 Decree of 11 February 1997, duly supplemented. obrazcu v skladu z ministrskim odlokom z dne 11. februarja 1997, ki je ustrezno integriran. 1.1929824561403508 Considerations and purchases made before the limit was exceeded must be noted by the final date for submission of the annual VAT return. Plačila in nakupi izvedeni pred preseganjem meje, morajo biti zabeleženi v roku za predložitev letne napovedi DDV. 0.9786324786324786 Article 1, paragraphs from 96 to 117, of Law no. 244 of 24 December 2007 (2008 Budget Bill), has introduced a new tax relief regime applicable starting from 2008 for certain taxpayers with a reduced volume of business or revenue. Odstavki od 96 do 117 1.člena, zakona št. 244 z dne 24. decembraq 2007 (finančni zakon 2008) je uvedel nov davčni režim olajšav, ki se uporablja od leta 2008 za določanje zavezancev z manjšim obsegom poslovnega prometa ali nadomestil. 1.0877862595419847 The section is divided into five parts: 1) Contributions of agricultural products and transfers by exempt agriculturalists; 2) Taxable agricultural operations and taxable commercial or professional operations; 3) Total taxable amount and tax: 4) Other operations; 5) Volume of business Preglednica je razdeljena na pet razdelkov: 1) Prenosi kmetijskih proizvodov in cesije oproščenih kmetovalcev; 2) Obdavčeni kmetijski posli in obdavčeni trgovski posli ali strokovna dejavnost; 3) Skupaj davčna osnova in davek; 4) Drugi posli; 5) Poslovni promet. 1.3381294964028776 In other words, a comparison will be made between the amounts of VAT calculated in deduction with reference to the two previous years (to be indicated in lines VZ1 and VZ2 respectively): Dejansko se primerjava izvede med obračunanimi odbitnimi zneski ddv z nanašanjem na dveh predhodni leti (ki se vnese v vrstice VZ1 in VZ2): 1.4772727272727273 - the exemption from the obligation to record the considerations; - oprostitev od obveznosti beleženja plačil; 1.0975609756097562 For example, hotel reservations, travel bookings, the sale of tickets for conveyance, services relating to the endorsement of passports and similar documents, carried out at the traveller's request, fall within this category. V tej kategoriji poslov spadajo kot primer hotelske rezervacije, rezervacije potovanj, prodaja prevoznih listkov, storitve vezane na potrjevanje potnih listov in podobno, ki se izvajajo na zahtevo potnika. 0.7478632478632479 If the amount is negative it must be indicated in line 14, but with the positive sign; - in line 15 indicate the net taxable base at 20%, using either the mathematical method: 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 vrstici 15 se navede 20% obdavčitev z alternativno uporabo matematične metode: 0.7931034482758621 1 Victims of extortionate and usurious demands TABELA IZREDNIH DOGODKOV 1 Žrtve izsiljevanja in oderuštva 1.1309192200557103 Also with reference to the last annual VAT return relating to the period of application of tax in the ordinary manner, if a VAT credit exists, a request for refund of this credit may be made as provided for by article 30, third paragraph, of Presidential Decree no. 633 of 1972, or it may be used to set off other taxes and contributions as provided for by article 17 of Legislative Decree no. 241 of 1997. Nanašajoč se na zadnjo letno napoved DDV za obdobje uporabe davka na navadne načine, če pride do preseganja terjatve DDV se lahko zahteva povračilo v skladu s 30. členom, tretji odstavek odloka predsednika republike št. 633 z 1972, ali se lahko uporablja kot kompenzacija z drugimi davki in prispevki v skladu s 17. členom zakonodajnega odloka št. 241 z 1997. 1.375 Fields 5 and 6 must include particular types of operations which, as provided for by article 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 pro-rata of deductibility. 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. 1.2117647058823529 Consolidate Act), or limited liability companies as referred to in article 116 of the same single text. v družbah z omejeno odgovornostjo v skladu s členom 116 istega prečiščenega besedila. 1.0921052631578947 FORMS TO BE USED BY THE DIFFERENT CATEGORIES OF TAXPAYERS 3.1 Taxpayers with unified VAT accounts 12 3.2 Taxpayers with separate accounts (Art. 36) 3.3 Taxpayers with extraordinary transactions (merger, divisions, etc.) or other substantial subjective transformations 14 3.4 Controlling and controlled bodies and companies (art. 73) OBRAZCI, KI SE UPORABLJAJO ZA RAZLIČNE KATEGORIJE ZAVEZANCEV 3.1 Zavezanci s poenotenim knjigovodstvom DDV 3.2 Zavezanci z ločenim knjigovodstvom (36. člen) 3.3 Zavezanci izrednih poslov (združitev, odcepitev, itd.) ali druga večja preoblikovanja 3.4 Ustanove, kontrolne in kontrolirane družbe (73. člen) 1.0924369747899159 The same line must also include credits of those companies in the group which have completed line VL27 of their own annual return. V isti vrstici morajo biti zajete tudi terjatve te družbe skupine, ki so izpolnile vrstico VL27 svojih letnih napovedi. 1.2280701754385965 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 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 1.25 It is pointed out that non-operating companies for the year to which the return applies and for the two preceding years and which have indicated code 4 in line VA15 may not apportion the amount indicated in this line among subsequent lines. Družbe, ki niso dejavne, za predmetno leto napovedi in za dve predhodni leti, ki so navedle šifro 4 v vrstico VA15, ne morejo razdeliti v naslednjih vrsticah znesek, ki je vnesen v to vrstico. 1.0338983050847457 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 exerci 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 1.1196172248803828 Box 5 must be crossed in the case of a refund being requested by taxpayers, in accordance with article 30, paragraph 3, letter d), who in 2010 carried out mainly operations that are non-taxable as a result of articles 7 to 7-septiess. Kvadratek 5 je potrebno označiti v primeru povračila, ki ga zahtevajo zavezanci v skladu s 30.členom, 3.odst., črka d), ki so v letu 2010 izvajali pretežno neobdavčene posle v skladu s členi od 7 do 7 septies. 1.2971887550200802 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 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 1.3388429752066116 This credit, which remains at the complete disposal of the incorporating company, must be indicated in line VL10 of the form relating to the incorporated company. Ta terjatev, ki je povsem na razpolago prevzemnemu podjetju, mora biti navedena v vrstici VL10 v obrazcu prevzete družbe. 1.2469879518072289 If, however, profits or payments received by the taxpayer exceed the above-mentioned limit by 50 percent, the minimum taxpayers regime will cease to have effect from the year in which this limit is exceeded. V primeru, da prijavljeni prihodki ali nadomestila zavezanca presegajo 50% omenjene meje, minimalni režim ne velja več v teku tistega leta, ko je bila meja presežena. 1.051094890510949 3 Subjects with tax domicile or operational headquarters in the municipalities affected by the earthquake on 06 April 2009 in the Abruzzo region 3 Subjekti z davčnim domicilom ali poslovnim sedežem v tistih občinah, ki so jih prizadeli potresi dne 06. aprila 2009 v pokrajini Abruci 1.1647058823529413 The relative data, which must be taken from the register provided for in terms of paragraph 2 of article 38 of Decree Law 41/1995, must be included in line VE30; - line 4 must include the following: Podatek mora biti povzet iz usteznega registra, ki ga predvideva 2. odstavek, 38 člena zakonskega odloka 41/1995 mora biti zajeto v vrstico VE30; - v vrstico 4 se zajame: 0.9891696750902527 Article 2, paragraph 7, of Law no. 350 of 24 December 2003 (2004 budget law) introduces a flatrate VAT deduction regime for agricultural businesses that conduct "activities that produce goods and supply services as per the third paragraph of article 2135 of the Civil Code". 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". 1.2038461538461538 In accordance with article 8 of Presidential Decree no. 322 of 1998, the VAT return for 2010 must be submitted between 01 February and 30 September 2011 if the taxpayer is obliged to submit the return independently or by 30 September 2011 if the taxpayer is obliged to include the VAT return in the single return. št. 322 z 1998 izjava DDV za leto 2010 mora biti predložena v obdobju od 01. februarja do 30. septembra 2011 v primeru, da mora zavezanec samostojno predložiti napoved ali do 30. septembra 2011 v primeru, da mora zavezanec zajeti izjavo DDV v poenoteno izjavo. 1.1538461538461537 In line VS22, field 2 has been added for the number of virtuous taxpayers to be indicated. V vrstico VS22 je bilo vneseno polje 2 za navajanje števila vzornih subjektov. 1.1616161616161615 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 article 19-bis. 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. 1.0355029585798816 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 2010 and for which the guarantees V vrstici VA12 se navedejo: - leto na katero se nanaša terjatev ki izhaja iz skupine; - znesek te terjatve je bil kompenziran v letu 2010 in za katerega morajo biti dane 1.0547945205479452 The line must also indicate the amount shown in line VL10 of the return for 2009 and for which a refund has not been requested by submitting Form VR/2010. V vrstici mora biti poleg tega vnesen znesek iz vrstice VL10 napovedi za leto 2009 in ni bila zahtevana povrnitev s predložitvijo obrazca VR/2010. 0.8782051282051282 Minimum taxpayers do not apply VAT and are not entitled to deduct VAT on domestic purchases and intra-community purchases, or on imports. Minimalne zavezance ne bremeni DDV iz naslova povračila in nimajo pravico do odbitka DDV pri nakupih v svoji državi ali v državah članicah EU ali pri uvozu. 1.0924369747899159 It is pointed out that, in observance of the Ordinance issued by the Director of the Revenue Agency on 10 June 2009, taxpayers different to 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 the Revenue Agency; on paper, by submitting the relevant request to be registered on the form provided to the office of the Revenue Agency which granted the authorisation if the user is already authorised, or to any office in the region in which the organisation has its tax domicile, if the user is not already authorised; the request may be submitted by the taxpayer's legal representative or contractual representative. Treba je vedeti, da v skladu z odločbo Direktorja Agencije za Prihodke z dne 10. junija 2009, subjekti, ki niso fizične osebe, opravijo elektornski prenos tega obvestila preko svojih pooblaščenih upraviteljev, katerih imena se posredujejo: elektronsko, preko zakonitega zastopnika pooblaščenega za elektronske storitve Agencije za Prihodke; na papirni način s predložitvijo zahteve za vnos na ustreznem obrazcu, uradu Agencije za Prihodke, ki je izdala habilitacijo, če je uporabnik že habilitiran, ali preko katerega koli urada v deželi, kjer ima ustanova svoj davčni domicil, če uporabnik še ni habilitiran; zahteva se lahko predloži tako s strani zakonitega zastopnika kot tudi s strani pogajalskega zastopnika. 1.24 by taxpayers as referred to in article 73, paragraph 1, letter e) and article 74 paragraph 4; izvedejo zavezanci v skladu s 73. členom, 1. odst., črka e) in 74, 4. odst; 1.0460526315789473 The part must be used only by VAT taxpayers who intend to request the refund of the VAT credit emerging from the annual return relating to the 2010 tax period. Preglednico uporabljajo samo zavezanci za DDV, ki nameravajo zahtevati povračilo davčenga dobropisa, ki izhaja iz letne napovedi za davčno obdobje 2010. 1.2417582417582418 SECTION I - Total amount of purchases carried out in the national territory, intracommunity purchases and imports RAZDELEK 1 - Višina nabav, ki se izvedejo na državnem ozemlju , nabave v Skupnosti in uvozi 1.0698529411764706 Line VA4 this line is reserved for savings management companies referred to in Decree Law 351/2001 for the indication, in the form relating to each fund managed, of the name as well as the identification number attributed to same fund by the Bank of Italy (see also instructions in part VD). Vrstica VA4 je namenjena družbam za upravljanje v skladu z zakonskim odlokom št. 351/2001 za navajanje v obrazec za dejavnost vsakega upravljanega sklada, določanje identifikacijske številke, ki jo dodeli Banca d'Italia samemu skladu (glej tudi navodila v preglednici VD). 1.0941176470588236 payer and declarant's details, the signature of the declaration, the commitment to electronic matične podatke zavezanca in prijavitelja, podpis napovedi, obveznost elektronske pre 1.3233532934131738 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. 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 1.1547911547911547 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 article 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. 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. 1.0491329479768785 Lines VR3 and VR4 must be completed by a company which already takes part in group VAT payment only if during the year it withdrew from the group as a result of control terminating and subsequently incorporated another company during the same tax period which can legitimately request the refund for the lesser credit surplus deductible for the three-year period. Vrstici VR3 in VR4 morata biti izpolnjeni s strani družbe, ki je že udeležena v izplačilu skupine samo v primeru, da je v teku leta slednja izstopila iz skupine zaradi odstopa kontrole in je zatem izvedla prevzem v istem davčnem obdobju, druga družba, ki je imela legitimno pravico zahtevati povračilo za manjši presežek, ki se odbije v kvartalu. 1.2592592592592593 Completion of part VX in the event of bankruptcy or compulsory administrative liquidation during 2010. Izpolnjevanje preglednice VX v primeru stečaja ali prisilne poravnave v teku leta 0.9921875 Line VF35 "Habitual" exporters must indicate VAT not discharged on purchases and imports as referred to in line VF12 (for a definition of "habitual" exporters, see article 1 of Decree Law 746 of 29 December 1983, converted by Law 17 of 27 February 1984). V vrstici VF35 mora biti od "običajnih" izvoznikov naveden neplačani DDV za nakupe in uvoze v skladu z vrstico VF12 (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 1.0436893203883495 - in lines 13 and 14, which must be completed in an alternative manner, indicate the gross taxable base or the cost credit, relating to the transactions subject to the rate of 20%, by applying the following formula: - v vrsticah 13 in 14 ki sta medsebojni alternativi se navede bruto davčna osnova ali terjatev za strošek za posle, ki so obdavčeni po davčni stopnji 20% in izhajajo na podlagi izračuna z naslednjo formulo: 1.1496062992125984 As an exception to the general rules regarding VAT, article 74-quater, provides specific provisions for show business activities, which deal with: 74-quater člen predvideva, v odstopanju od splošnih pravil glede DDV, posebna določila za prireditvene dejavnosti, ki zadevajo: 1.0600858369098713 Solutions to problems with using the Entratel eService may be sought by contacting the call centre specifically set up on the freephone number indicated in the documentation provided by the office at the moment of authorisation to use the service. Za reševanje problemov vezanih na uporabo elektronske storitve Entratel se lahko uporabi telefonska pomoč klicnega centra za odgovore na zeleno številko navedeno v dokumentaciji, ki jo izda urad ob pooblastitvi za dostop do storitve. 1.2138728323699421 It should be remembered that, pursuant to paragraph 101 of article 1, tax payable as a result of the adjustment is paid in a single payment or in five annual instalments of the same amount, using tax code 6497. V skladu s 101. odstavkom 1. člena, neplačani davek za popravek je bil plačan v enkratnem znesku ali v petih letnih obrokih v enakih zneskih z uporabo številke dajatve 6497. 1.1365461847389557 Savings management companies which, as provided for by article 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. 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. 1.0602409638554218 Box 1 must be crossed by taxpayers who during the 2010 year discontinued their activity. Kvadratek 1 prekrižajo zavezanci, ki so v teku leta 2010 prekinili svojo dejavnost. 1.4333333333333333 In such a case, in fact, the incorporating company is required to present the return relating to the year preceding the incorporation on behalf of the incorporated company. V tem primeru mora pripojitvena družba predložiti napoved za predhodno leto pred pripojitvijo za račun pripojene družbe. 1.3466666666666667 Minimum VAT-exempt taxpayers as provided for by Law no. 244 of 2007 - method for completing the form. Minimalni zavezanci v skladu z zakonom št. 244 v 2007- način izpolnjevanja. 1.106312292358804 • 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 (see Circular Letter 328, 24 December 1997, paragraph 6.6) • 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); 0.9375 sidential Decree no. 361 of 10 February 2000; nika republike št. 361 z dne 10. februarja 2000. 1.0217391304347827 The latter must be shown separately in field 2. Slednji morajo biti ločeno navedeni v polju 2. 1.056338028169014 The transferring party shall file his or her return with reference to the operations performed in the year 2010 concerning non transferred businesses. Subjekt prosilec mora predložiti svojo napoved izključno tako, da se nanaša na izvedene posle v letu 2010, ki zadevajo neprenesene dejavnosti. 0.9088145896656535 In addition, the return can be submitted independently by taxpayers who intend to offset the tax credit resulting from the annual return or to request that it be refunded (article 3, paragraph 1, of Presidential Decree no. 322 of 1998, as amended by article 10 of Decree Law no. 78 of 01 July 2009). Poleg tega lahko napoved samostojno predložijo subjekti, ki nameravajo uporabiti kot kompenzacijo oziroma zaprositi za povrnitev davčnega dobropisa, ki izhaja iz letne napovedi (3. člen, 1. odst. odloka predsednika Republike št. 322 z leta 1998, spremenjenega na podlagi 10. člena zakonskega odloka št. 78 z dne 01. julija 2010). 1.04 Some obligations, however, do apply to these individuals and are listed below: Ostanejo druge obveznosti pri teh subjektih, ki so navedene v nadaljevanju: 1.0627062706270627 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 (article 70, paragraph five). 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). 1.0731707317073171 4.1.6 - UNDERTAKING TO ELECTRONIC SUBMISSION 4.1.6 - OBVEZNOST ELEKTRONSKE PREDLOŽITVE 1.1389728096676737 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 article 17, paragraphs 2, 5, 6 and 7) or by persons operating in specific sectors of business for commissions paid by them (article 74, first paragraph, letter e), article 74-ter, paragraph 8). 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.). 1.5522388059701493 sums in the form of profits from shares to participating associates with the contribution of work alone. dobičkov družbenikom, ki so v družbi udeleženi samo s svojim delom. 1.0333333333333334 The data in the VAT form 26PR/2011 is contained in the VAT annual return to be submitted by the controlling body or company. Podatki povzetne pregledom DDV 26PR/2011 se nahajajo v letni napovedi ddv, ki jo predloži kontrolna ustanova ali družbe. 1.068840579710145 The sale of scrap and other products referred to in paragraphs 7 and 8 of article 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. 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. 1.158590308370044 The same line must also include the greater credit recognised in the communication from the Revenue Agency sent in accordance with article 54-bis and used in any case to set off other sums payable before the submission of the return currently under consideration. V isto vrstico se zajame morebitna večja priznana terjatev z obvestilom Agencije za Prihodke, ki se pošlje v skladu s členom 54bis in se enako uporablja za kompenziranje drugih dolgovanih zneskov pred predložitvijo te napovedi. 0.9732142857142857 The "VAT registration number 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. Polje "Identifikacijska številka 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. 1.1775147928994083 In line VF34 a new field has been introduced, field 7, reserved for indicating the operations provided for by numbers 1) to 4) of article 10 carried out with VAT taxpayers outside the European Union. V vrstco VF34 je bilo uvedeno novo polje 7 namenjeno navedbi operacij vskladu s številkami od 1) do 4), 10. člena izvedenih za davčne zavezance, ki niso člani Skupnosti. 1.1135265700483092 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 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 dejavno 1.0062893081761006 In such cases, the refund will be due for the lesser deductible surplus (relative to the part not already requested in a refund or not compensated in form F24). V tem primeru pripada povračilo za manjši znesek omenjenih odbitnih presežkov (za nezahtevani del, ki je že bil povrnjen ali ni bil kompenziran v obrazcu F24). 1.2272727272727273 The line must also be completed in the case in which, with reference to a tax credit arising during the completion of form 26PR/2011, a tax payment has been made. Vrstica mora biti izpolnjena tudi v primeru, da je pri davčni terjatvi, ki izhaja iz razpredelnice 26PR/2011 izvedeno plačilo davka. 1.0727969348659003 The part is divided into 2 sections, the first of which contains some analytical data concerning the activity or activities managed with independent accounting as provided for by article 36 (see paragraph 3.2), while the second summarises all activities performed by each subject: Preglednica je razdeljena na 2 razdelka, katerih eden zajema vse osebne podatke, ki zadevajo dejavnost ali dejavnosti, ki se vodijo s samostojnim računovodstvom v skladu s 36. členom (odst. 3.2), medtem ko druga povzema vse dejavnosti, ki jih izvajajo subjekti. 1.1531100478468899 However, the following obligations remain in force: - invoicing and certification of the considerations; - filing of documents received and issued; - submission of the annual communication of VAT data by taxpayers, whose business turnover du Ostanejo naslednje obveznosti: - fakturiranje in certificiranje plačil - shranjevanje prejetih in izdanih listin; - predložitev letnega obvestila DDV s strani zavezancev katerega poslovni promet v letu 2010 je 0.7276595744680852 The amount of infra-annual 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). 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. 1.0206185567010309 article 10, no. 8, or new vehicles as referred to in article 53, paragraph 1, of Decree Law no. 331 10. členom, št. 8) in novih prevoznih sredstev v skladu s 53. členom, 1. odst., zakonskega odloka 1.1265060240963856 Tax payment violations: failure to pay, late payment or insufficient payment of VAT on account, of VAT resulting from periodic paymentsor of adjusted VAT resulting from the annual return. Kršenje obveznosti plačila: Opustitev, zamuda ali nezadostno plačilo akotnacije DDV, DDV ki izhaja iz obdobnega plačila ali DDV za poravnavo ki izhaja iz leto napoved 1.07492795389049 As an alternative to adopting the aforesaid separation percentages, the taxpayer can determine the taxable amount of the considerations recorded gross of VAT, by dividing the gross amount of the considerations recorded by 102, 104, 108.5 , 110 and 120, in relation to the different rates applied and multiplying the quotient by 100, rounding up or down to the nearest unit. Določanje davčne osnove registriranih plačil bruto davka se lahko izvede kot alternativa omenjenih odstotkov razdelitve tako, da se deli bruto znesek registriranih plačil za 102, 104, 108,5, 110 in 120 glede na različne uporabljene davčne osnove in tako, da se pomnoži kvocient za 100 z zaokrožitvijo zaradi manjka ali presežka na najbližjo enoto. 1.4457831325301205 entertainment activities; - payment of VAT in the same way and with the same deadlines as those applicable to the tax on sti, ki niso zabaviščne; - vplačilo DDV na isti način in v rokih obdavčitve zabave. 0.864321608040201 Line VF14 exempt domestic purchases, exempt intra-community purchases (article 42, paragraph 1, Decree Law 331/93) and non-taxable imports (article 68, excluding letter a). Vrstica VF14, 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). 1.1063829787234043 - the numbering and filing of the invoices received; - oštevilčenje in shranjevanje prejetih faktur; 0.9655172413793104 • each controlled company must file an annual return, with no attachments, using the • kontrolirane družbe morajo predložiti vsaka svojo letno napoved brez priloge z načini 1.175 in the year 2010 for which the tax rates laid down for the individual goods become applicable. 2010 za katere se uporabljajo lastne davčne stopnje predvidene za posamezna sred 1.329268292682927 Application of the ordinary VAT regime for travelling shows and minor taxpayersArticle 74-quater, paragraph 5 Uporaba navadnega režima DDV za potovalne prireditve in manjši zavezanci74-quater. 0.8541666666666666 C) Separate accounts kept both by the declaring taxpayer and by one or more of the C) Ločena knjigovodstva, ki jih vodi ali zavezanec prijavitelj ali eden ali več drugih subjektov 1.3064516129032258 In the specific case in which, regarding purchases made in prior years but registered in 2010, the percentage of tax deduction applicable in the year in which the right to the deduction arose is different from the percentage applicable for 2010, see instructions in line VF56 and under the entry "Adjustments to deductions". V posebnim primeru, ko glede izvedenih nakupov v predhodnih letih , registriranih pa v letu 2010, odstotek odbitka za leto, ko je bila pravica do odbitka drugačna kot v letu 2010, glej navodila v vrstici VF56 in postavko Dodatek "Popravki odbitka." 1.2380952380952381 Farm holiday sector - Article 5, Law no. 413 of 1991 Kmetijstvo - 5. člen, zakon št. 413 z 1991 1.287958115183246 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 article 17, second paragraph. 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. 0.9568627450980393 From this year, taxpayers who wish to request that the credit arising from the annual return be refunded must complete the new part VR of the return itself and may no longer submit form VR (now eliminated) addressed to the tax collection agent. Od letošnjega leta dalje tisti zavezanci, ki nameravajo zahtevati povrnitev dobropisa, ki izhaja iz letne napovedi, morajo izpolniti novo preglednico VR napovedi; ne morejo več predložiti obrazca VR naslovljenega na agenta za izterjavo, ker je odpravljen. 1.1867704280155642 Part 1 - The analytical method of determining the margin (paragraph 1 of article 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 article 36 of Decree Law no. 41/1995 referred to above. 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. 1.1272727272727272 For deduction purposes, the taxable amount and the tax resulting from the self-invoice mentioned above, must be indicated in section VF in the line corresponding to the tax rate applied. V namene odbitka, davčna osnova in davek, ki izhajajo iz omenjene samofakture morajo biti navedeni v preglednici VF v vrstici, ki ustreza uporabljeni davčni stopnji. 0.9949494949494949 Parts VC, VD, VH, VK, VR, 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. Preglednice VC, VD, VH, VK, VR, 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. 0.9476190476190476 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 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 1.1724137931034482 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 Letetr no. 328/E of 24 December 1997 and Circular Letter no. 154 of 19 June 1998, paragraph 2). 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.). 0.9746835443037974 Line VL25 must indicate, for each company in the group which was non-operating for 2009 pursuant to article 30 of Law no. 724 of 23 December 1994, the total amount of credit surpluses transferred during that year and liable to be returned by the controlling company (see resolution no. 180 of 29 April 2008). V vrstici VL25 mora biti s strani vsake družbe skupine, ki ni dejavna za leto 2009 v skladu s 30. členom zakona št. 724 z dne 23. decembra 1994 naveden skupni znesek presežka terjatve prenesene v teku istega leta in je predmet povračila s strani kontrolne družbe (primerjaj resolucijo št. 180 z dne 29. aprila 2008). 1.0762331838565022 In line VE30, field 4, reserved for indicating the provision of intra-community services as provided for by article 40, paragraphs 4-bis, 5 and 6 of Decree Law no. 331 of 1993, revoked by Legislative Decree no. 18 of 2010, has been removed. V vrstici VE30 je bilo odpravljeno polje 4 namenjeno vpisu izvajanja storitev v Skupnosti v skladu s 40. členom, 4-bis, 5 e 6. odstavki zakonskega dekreta št. 331 z 1993, razveljavljenega z zakonskim dekretom št. 18 z 2010. 0.9571865443425076 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 (see Resolution no. 375/E of 28 November 2002). 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). 1.3166023166023166 The part consists of four sections: 1) The total amount of purchases made within the territory of the State, of intra-community purchases and imports; 2) The total of purchases and imports, total tax, intra-community purchases, imports and purchases from San Marino; 3) Calculation of admissible deductible VAT; 4) Admissible deductible VAT. Preglednica sestoji iz štirih razdelkov: 1) Višina nabav, ki se izvedejo na državnem ozemlju , nabave v Skupnosti in uvozi; 2) Skupaj nabave in uvozi, skupaj davek, nabave v Skupnosti, uvozi in nabave iz San Marina; 3) Določanje odbitnega Ddv; 4) Odbitni ddv. 1.103030303030303 VAT on purchases; - agricultural producers who benefit from the special regime as referred to in article 34; - non-commercial, non-taxable bodies, organisations and other structures. nakupo; - kmetovalci, ki uveljavljajo poseben režim v skladu s 34. členom - ustanove, organizacije in druge organizacije, ki niso trgovskega značaja, ki niso pasivni 1.1884816753926701 The line must be completed by taxpayers who are obliged to make the advance payment in accordance with article 6 of Law no. 405 of 29 December 1990 and subsequent modifications thereto (see Appendix under "Payment on account"). 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"). 1.1434108527131783 In terms of article 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. 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. 1.1631205673758864 In relation to guarantees and guarantee policies, as envisaged by article 38-bis, it is specified that the guarantee is effective from the date on which the refund is made, for a period of three years or, if less, to the period remaining until the forfeiture deadline of the assessment action of the Office (article 57, par. 1). 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). 1.1858407079646018 It is pointed out that the amount indicated in this line may be requested as a refund in accordance with article 30, fourth paragraph (lesser credit surplus deductible for the threeyear period, see Resolution no. 4/DPF of 2008 and instructions for completing part VR). Znesek naveden v tej vrstici je lahko predmet zahteve za povračilo v skladu s 30. členom, četrti odstavek (manjši odbitni kvartalni presežek, primerjaj sklep št. 4/DPF iz leta 2008 in navodila za izpolnjevanje preglednice VR). 1.0561224489795917 Taxpayers who have made quarterly payments in accordance with article 7 of Presidential Decree no. 542 of 1999 must indicate details of payments using the vehicle-F24 form in lines VH22, VH25, VH28 and VH31. Zavezanci, ki so izvedli trimesečno likvidacijo v skladu s 7. členom odloka predsednika republike št. 542 z 1999, morajo navesti podatke za vplačila z F24 avto v vrsticah VH22, VH25, VH28 in VH31. 1.227129337539432 At the same time, paragraph 116 of article 1 of the abovementioned Budget Bill has extended the VAT-exempt minimum taxpayers regime as provided for by article 32-bis, the tax relief regime for marginal activities as provided for by article 14 of Law no. 388 of 2000 and the so-called super-simplified regime as provided for by article 3, paragraphs from 165 to 170, of Law no. 662 of 1996. V tem času odstavek 116, 1. člena navedenega finančnega zakona je odpravil režim malih oproščenih zavezancev v skladu s 32-bis členom, davčni režim olajšav za obrobne dejavnosti v skladu s 14. členom zakona št. 388 z 2000 in zelo poenostavljen režim v skladu s 3. členom, odstavki od 165 do 170 zakona št. 662 z 1996. 0.9310344827586207 • purchases made by persons who have chosen to be exempt from compliance as provi • nakupi, ki jih izvajajo subjekti, ki so izbrali opcijo, da so oproščeni izpolnjevanja 1.4782608695652173 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 article 38-bis apply. 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. 1.2193548387096773 • purchases relating to operations carried out on an occasional basis that fall within the scope of the specific regime provided for by article 34-bis for connected agricultural activities. • nakupi, ki zadevajo posle, ki se občasno opravljajo in spadajo v poseben režim ki ga predvidevajo kmetijske povezane dejavnosti v skladu s 34-bis členom. 1.150259067357513 - the guarantees provided by the individual companies taking part in the group's payment for the respective credits set off; - the guarantee provided by the controlling company for any surplus group credit that is set off. - garancije, ki jih dajo posamezne družbe udeležene pri izplačilu skupine za kompenzirane terjatve; - jamstvo dano s strani kontrolne družbe za morebitni kompenzirani presežek terjatve skupine. 1.087248322147651 NOTICE: part VX must be completed exclusively by taxpayers required to present the annual VAT return independently or in any case using a single form numbered 01. OPOZORILO: preglednico VX izpolnijo izključno zavezanci, ki morajo predložiti letno napoved DDV samostojno in v vsakem primeru samo v obrazec št. 01. 1.2290748898678414 The first or single installment must be paid by the due date for payment of outstanding VAT payable for the year before the year in which the regime change takes place, while subsequent installments must be paid by the due date for payment of the tax in lieu of income tax IRPEF. Prvi in edini obrok mora biti plačan do roka za plačilo salda DDV za predhodno leto od tistega leta, ko je prišlo do spremembe režima, medtem ko se naslednji obroki plačajo do rokov za plačilo s saldom nadomestnega davka IRPEF. 1.380281690140845 This line must not include the adjustment of the deduction made subsequent to adopting the regime. vrstici ne sme biti zajet popravek izvedene olajšave po vstopu v režim. 1.0 • field 2, cost of non-depreciable operating assets, calculating: - the amount of instalments for operating assets acquired under leasing, usufruct or hire agreements or other payments; - sums for the purchase of non-depreciable operating assets (for example land); • polje 2, strošek neamortizacijskih osnovnih sredstev, s tem, da se obračuna: - znesek najemnine za osnovna sredstva, nabavljena z leasing pogodbo, užitek, najem ali na drugi odplačni način; - plačilo za nabavo neamortizacijskih osnovnih sredstev (npr. zemljišča); 1.0973236009732361 As far as accounting obligations are concerned, article 8 of Presidential Decree no. 544 of 30 December 1999 containing the regulations for the simplification of the taxpayers' obligations as regards tax payable on entertainment activities, foresees the following exemptions for subjects who engage in travelling entertainment activities as per table C, who have not exceeded an overall business turnover figure of Euro 50,000.00 in the previous year: Kar zadeva računovodske obveznosti, 8. člen odloka predsednika republike št. 544 z dne 30. decembra 1999, ki zadeva zakonske predpise za poenostavitev izpolnjevanja obveznosti zavezancev glede davka na zabave, za subjekte, ki izvajajo potujoče predstave ter tisti, ki opravljajo zabaviščne dejavnosti v skladu z razpredelnico C, ki so v predhodnem letu ustvarili promet, ki ne presega 50.000,00 eur predvideva : 1.1037735849056605 Coinciding with the last month of each calendar quarter (March, June, September, as well as December for taxpayers referred to in paragraph 4 of article 74) the results of the monthly payments can be set off or added to the results of the quarterly payments, on condition that the deadlines for the respective monthly settlements and payments are met. Zadnji mesec vsakega koledarskega tromesečja (marec, junij, september ter december za same zavezance v skladu s 74. členom, 4. odst.) podatki o mesečnih izplačil se lahko kompenzirajo ali kumulirajo s podatki trimesečnih izplačil pod pogojem, da se spoštujejo roki, ki so predvideni, za mesečna izplačila ali vplačila. 1.009771986970684 The businesses in terms of article 1 of Decree Law no. 532 of 1993 referred to above must pay the suspended taxes within 30 days of the date on which the credit claimed is used up, by reason of final payments (total or partial) by the debtor entities, including the businesses subject to compulsory winding up. Plačilo prekinjenih davkov s strani podjetij v skladu s 1. členom navedenega zakonskega odloka št. 532 z 1993, se izvede v roku 30 dni od dneva, ko po učinku dokončih, celotnih ali delnih plačil s strani ustanov dolžnic, vključno z davki,ki se uveljavljajo v prisilni poravnavi se izčrpa zahtevana terjatev. 1.028735632183908 Specifically, requests for refunds may be presented by taxpayers who opted for group VAT payment in 2009 and who were not able to transfer the credit emerging from the VAT return form for 2008 to the group, and taxpayers who in 2008 were taking part in a group VAT payment procedure as controlling companies and who in 2009, having opted for a group VAT payment procedure as subsidiary companies, were not able to transfer the credit emerging from the summary prospectus VAT 26PR for 2008 to the group (see Resolution no. 4/DPF of 2008). Predvsem lahko predložijo zahtevek za povračilo tisti subjekti, ki so pristopili k postopku izplačila Ddv skupine v letu 2009 in niso mogli prenesti na skupino terjatev, ki izhaja iz napovedi DDV za leto 2008 ter subjekti , ki so v letu 2008 sodelovali v postopku izplačila Ddv skupine kot matične družbe in so v letu 2009 pristopili k postopku izplačila Ddv skupine kot hčerinske družbe niso mogle prenesti na skupino terjatev, ki izhaja iz povzetne tabele DDV 26 PR za leto 2008 (primerjaj sklep št. 4/DPF za leto 2008). 1.537037037037037 tax payable is entirely non-deductible, as provided for by article 19, paragraph 2; davek povsem neodbiten v skladu z 19. členom, 2. odst; 1.2285714285714286 The appointment codes to be used for the purposes of the VAT return are the following: Številke funkcije v namene izpolnjevanja napovedi za DDv so naslednje: 1.169811320754717 Line VR9 is reserved for virtuous taxpayers, i.e. those enterprises that satisfy certain conditions of reliability and solvency as specifically set out in article 38 bis, seventh paragraph et seq, exclusively with reference to requests for refunds as provided for by letters a), b) and d) of the third paragraph of article 30, exempted from providing guarantees within the limit of 100% of the average of payments made into the tax account during the two-year period preceding the refund request. Vrstica VR9 je namenjena vzornim zavezancem ali tistim podjetjem, ki izpolnjujejo določene pogoje, zanesljivost, solventnost specifikacijam navedenim v 38 bis členu, sedmi odstavek in naslednji, izključno nanašajoč se na zahteve po povračilu v skladu s črkami a), b) in d) tretjega odstavka 30. člena, oproščene garancij v 100% mejah povprečja vplačil prispelih na davčni račun v dveletnem obdobju pred zahtevo za povračilo. 0.967391304347826 MINIMUM TAXPAYERS (article 1, paragraphs from 96 to 117, Law no. 244 of 24 December 2007) MINIMALNI ZAVEZANCI (1. člen, odstavki od 96 do 117, zakona št. 244 z dne 24. decembra 2007) 1.1198830409356726 Arising out of the provisions of paragraph 6 of article 30 of Law no. 388 of 23 December 2000, taxable subjects, who were charged VAT equivalent to 15% or 50% of the taxable base when purchasing vehicles must, in terms of paragraph 5 of article 30 of the abovementioned Law, apply the marginal VAT regime stipulated for sellers of used goods, when the vehicle is subsequently resold. Vedeti je treba, da v skladu s 30. členom, 6. odst. zakona št. 388 z dne 23. decembra 2000, pasivni davčni zavezanci bremenjeni za nakup vozil z obračunanim DDV 15% ali 50% davčne osnove v skladu s 30. členom, 5. odst. navedenega zakona ob naslednji prodaji uporabljajo sistem DDV od marže, ki je predvidena za prodajalce rabljenih predmetov. 0.9879518072289156 In this case, no amount should be indicated in line VF37, as no VAT is deductible; V tem primeru se v vrstico VF37 ne vnese noben znesek, ker ni dovoljen odbitek DDV; 0.8823529411764706 of legal entity niso pravne osebe 1.2017353579175705 NOTE: taxpayers who, on the basis of instructions given in Circular Letter 50/E of 12 June 2002, have taken steps to regularise operations for which a declaration of intent has been issued beyond the limit of the available ceiling through the issue of a selfinvoice and with the subsequent payment of the tax, using form F24 and indicating the tax code of the period in which the purchase was erroneously made without the application of VAT, must indicate the amount of the tax thus regularised in line VE24 and include the payment in line VL29, field 1. POZOR: zavezanci, ki so na podlagi navodil iz okrožnice št. 50/E z dne 12. junija 2002, poskrbeli za urejanje poslov, za katere je bila izdana izjava namena preko meje razpoložljivega plafona z izdajo samofakture in posledično plačila davka z uporabo obrazca F24 in z navedbo številke dajatve obdobja v katerem je bil zmotno izveden nakup brez uporabe DDV, morajo navesti višino davka, tako urejenega v vrstico VE24 in zajeti to plačilo v vrstico VL29, polje 1. 1.3650793650793651 • purchases made via the introduction of goods into VAT deposits (article 50-bis, para • nakupi izvedeni z uvajanjem sredstev v skladišče DDV (50-bis. 1.19375 NOTE: taxpayers who, from the 2011 tax year, make use of the regime for minimum taxpayers provided for by article 1, paragraph 96 and subsequent paragraphs of Law no. 244/2007, must also take into account in this return the tax payable to the State and other taxpayers indicated in the last paragraph of article 6 for operations carried out for which tax has not yet become payable. POZOR: subjekti, ki od davčnega leta 2011 uveljavljajo režim za male zavezance, ki ga predvideva 1. člen, 96. odst. in naslednji, zakona št. 244/2007 morajo upoštevati to napoved tudi pri neplačanem davku za posle izvedene za državo in druge subjekte, navedene v zadnjem odstavku, 6. člena, ki še niso zapadli v plačilo. 1.0969162995594715 In order to reduce the burden of this requirement, the tax may be paid in a single payment or alternatively in five annual instalments of the same amount, without interest being applied, using tax code 6497 introduced with resolution no. 80 of 2008. Da ne bi to izpolnjevanje postalo predrago, se dolgovano obveznost plača v enem znesku ali v petih letnih obrokih v enakem znesku brez apliciranja obresti z uporabo šifre dajatev 6497, ki je bila sprejeta sklepom št. 80 v 2008. 1.2393617021276595 In the specific case of a taxpayer having made use of relief provided for by more than one provision of law, the code for the event which deferred the deadline for submission of the return or of payments the most should be indicated. V posebnem primeru, ko je zavezanec uveljavljal olajšave odrejene z več zakonskimi ukrepi, mora navesti šifro za dogodek, ki predvideva večji odlog roka za predložitev napovedi ali plačil. 1.190217391304348 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 VAT form F24 for registration of European Union vehicles. Zgoraj navedeni načini izpolnjevanja preglednice VH morajo sprejeti tudi kontrolne in kontrolirane družbe, ki izvajajo plačila z uporabo obrazca F24 za registracijo osebnega vozila EU. 1.097902097902098 In fact, as regards these surpluses, the refund can only be claimed by the controlling body or company when it submits the summarizing return VAT 26 PR/2011. Za omenjene presežke lahko za povračilo zaprosi le kontrolna ustanova ali družba ob priložnosti vročitve povzemajočega pregleda DDV 26 PR/2011. 1.2837837837837838 Margins relative to non-taxable transactions, which make up the ceiling(to be included in VE30) Marže za neobdavčene posle, ki sestavljajo plafond (zajeti v vrstico VE30) 1.0381679389312977 As a result of the provisions of article 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. 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. 1.3438320209973753 It must be noted that in relation to companies or groups of companies whose consolidated financial statements reflect a total equity in excess of 258,228,449.54 Euro, the guarantee can be given for all the subsidiary companies indicated in the latest presented consolidated financial statements, for the credit excesses set off by the companies, by the direct assumption by the parent or controlling company of the obligation to pay back to the Financial Administration the sum to be refunded (Circular Letterno. 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 1.0146341463414634 Lines VH20 to VH31 corresponding to the 12 months of the year, therefore, must indicate tax paid during the year to which the return applies, using the specific codes introduced by resolution no. 377 of 2007. V vrstice od VH20 do VH31, ki ustrezajo 12 mesecem v letu se navede davek vplačan v teku leta, ki je predmet napovedi tako, da se uporabljajo ustrezne številke dajatev dolocene s resolucijo št. 377 v 2007. 1.03125 from a regime of total exemption to a regime of total taxability or vice-versa, or following the op oprostitve obdavčitve do režima celotne obdavčitev in obratno ali po opciji za ločevanje dejavno 1.2713178294573644 4 Subjects with tax domicile or operational headquarters in the municipalities affected by the flooding which occurred on 01 October 2009 in the province of Messina 4 Subjekti z davčnim domicilom ali poslovnim sedežem v občinah, ki so jih prizadele ujme dne 01. oktobra 2009 v pokrajini Messina 1.3522727272727273 It should be noted that the amount resulting from the above-mentioned adjustment must be indicated in line VA14, field 2, of the last annual return filed, relating to the year previous to the one in which the exemption regime was applied. Vedeti je treba, da znesek, ki izhaja iz predhodnega popravka, mora biti poudarjen v vrstici VA14, polje 2 zadnje predložene letne napovedi, za leto pred letom uporabe režima . 1.1151241534988714 Line 12 must not include the costs relating to exports and other non-taxable transactions because these costs do not contribute to the formation of the global margin in terms of paragraph 6 of article 36 of Decree Law no. 41/1995 referred to above; - in line 13 indicate the amount of any negative margin resulting from line 15 of Prospectus B of the VAT/2010 return relating to 2009; - in line 14 indicate the aggregate gross margin relating to the taxable transactions referred to in line 10. Dodati je potrebno da v vrstici 12 ne smejo biti zajeti stroški za izvoz in druge neobdavčene posle, ker ti stroški ne prispevajo k oblikovanju globalne marže v skladu s 36. členom, 6. odst. navedenega zakonskega odloka št. 41/1995; - v vrstici 13 navedite znesek morebitne negativne marže, ki izhaja iz vrstice 15 prospekta B napovedi DDV/2010 za leto 2009; - v vrstico 14 navedite skupno bruto maržo za obdavčene posle v skladu z 10 vrstico. 1.2093023255813953 Line VW26 must indicate the amount of the credit for the previous year for which a request for refund has not been made, resulting from line VY5 of the VAT summarising form 26PR/2010 for the year 2009, submitted by the controlling company for the entire group. V vrstico VW26 se navede znesek terjatve predhodnega leta, ki ni bil zahtevan za povračilo in izhaja iz vrstice VY5 povzetne razpredelnice DDV 26PR/2010 za leto 2009, ki jo predloži kontrolna družba za celo skupino. 0.9170305676855895 It is pointed out that in cases provided for by article 30, paragraph 3 or by article 34, paragraph 9, the refund is due only if the credit surplus emerging from the annual return is higher than 2,582.28 euros. V primerih, ki jih predvideva 30. člen, 3. odst. ali 34. člen, 9. odst., pripada povrnitev samo, v primeru presežka dobropisa, ki izhaja iz letne napovedi in je večji od 2.582,28 eur, vendar se lahko zahteva tudi za nižji znesek. 1.2990654205607477 In part VS 2 fields have been added to allow "virtuous" companies to demonstrate that they are in possession of the necessary requirements. V preglednici VS sta bili vneseni 2 polji za omogočanje potrjevanja ustreznosti pogojem "zglednim" družbam. 1.182170542635659 As mentioned in the foreword (sub par. 1.2), those taxpayers who were engaged in more than one business activity for which, by law or by choice, they have kept separate accounting books pursuant to Art. 36, must fill in, in addition to the front cover, as many forms as the accounting systems they follow. Kot je bilo uvodoma navedeno (pododstavek 1.2) zavezanci, ki so opravljali več dejavnosti za katere so zakonsko ali po lastni izbiri vodili knjige ločeno v skladu s 36. členom, morajo poleg naslovne strani izpolniti toliko obrazcev, kolikor je knjigovodstev. 0.8271604938271605 Transfer of used goods - Article 36, Decree Law 41 of 1995 Line VO9 Cesije rabljenih sredstev - 36. Člen, zakonskega odloka št. 41 z 1995 Vrstica VO9 1.05 Field 5 indicate the total amount of operations carried out beyond State confines, which would give the right to deduction if carried out in Italy. V polje 5 se navede vrednost poslov, ki se izvajajo zunaj ozemlja države za katere bi se, če so izvedeni v Italiji, dalo pravico do odbitka. 1.406015037593985 The documentation that must be provided to the declarant by the intermediary (the person filing the statement or the company belonging to the group) and proof of the filing of the return. Dokumentacija, ki jo posrednik (pooblaščeni za posredovanje in družba skupine) mora izdati prijavitelju in dokaz predložitve napovedi 0.9032258064516129 ter or a computer-based ticket office (Presidential Decree no. 69 of 13 March 2002); rilcev ali avtomatskih prodajaln vstopnic (odlok predsednika republike št. 69 z dne 13. marca 1.092783505154639 Any excess credit resulting from part VY in VAT form 26PR/2011 of the ex controlling incorporated company can be used by the incorporating company starting from January 1 of the year following the transformation. Morebitno preseganje terjatve, ki izhaja iz preglednice VY obrazca DDV 26PR/2011 pripojene bivše kontrolne družbe lahko uporabi pripojitvena družba od 1. januarja tistega leta po preoblikovanju. 0.9523809523809523 The option exercised for the 2010 fiscal year must be communicated by crossing the box in line VO33. Izvedena opcija za davčno obdobje 2010 mora biti posredovana tako, da se označi kvadratek v vrstico V033. 1.161904761904762 Penalty ranging from 100% to 200% of the amount of the credits set off (article 27, paragraph 18, Decree Law no. 185/2008) Kazen od l 100% do 200% zneska kompenziranih terjatev (27.člen, 18.odst., zakonskega odloka št. 185/2008) 0.8732394366197183 In order to allow taxpayers concerned to submit their annual VAT return on a single form, section 3-C of Part VF includes line VF55 (see instructions for completing lines VF55 and VF57). Da se zainteresiranim zavezancem omogoči predložitev letne napovedi za DDV z izpolnjevanjem edinega obrazca je v razdelku 3-C preglednice VF, vrstica VF55 (primerjaj navodila za izpolnjevanje vrstic VF55 in VF57). 0.989010989010989 • the assignee (beneficiary, grantee, transferee or donee) must complete this line, in the • upravičenec (družba koristnica, vlagatelj vložka, cedent ali darovalec) mora izpolniti to 2.236842105263158 another member State of the European Union (article 50-bis, paragraph 4, letter f) of članico Evropske Unije (50-bis čl., 4. 1.1096491228070176 Please note that line VE30, field 3 must also contain the intra-community transfers of industrial gold and pure silver, whereas lines VF23, field 1 and 3 must contain the sum of the intra-community purchases and imports of these same goods respectively. Poleg tega ne gre pozabiti da se v vrstico VE30, polje 3 zajamejo tudi cesije med občinami industrijskega zlata in čistega srebra, medtem ko se v vrstico VF23, polja 1 in 3 obračunajo nakupi med občinami in uvozi istih sredstev. 0.8947368421052632 these payments must also be indicated in line VL24; Znesek teh vplačil mora biti naveden tudi v vrstici VL24; 1.2077922077922079 In such a case, for the purposes of refunds, the controlled company must possess the requirements referred to in article 30, paragraph 3, which must be indicated by the controlling company by completing the box "Reason" (field 8 of part VS) of the VAT summarising form IVA 26 PR. V tem primeru mora kontrolirana družba za povračilo izpolnjevati pogoje v skladu s 30. členom, 3. odst., ki jih mora navesti kontrolna družba z izpolnjevanjem kvadratka "Namen" (polje 8 preglednice VS) povzetne pregledom DDV 26 PR. 1.027237354085603 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 communicate the option exercised in 2010 must cross box 1 of line VO7. 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 izbiro v letu 2010, morajo označiti kvadratek 1 v vrstici VO7. 1.4133333333333333 These operations, in fact, must be combined under the VAT status attributed to the permanent organisation. Ti posli se morajo stekati na pozicijo DDV, ki je dodeljena stabilni enoti. 1.2706766917293233 These are operations which do not contribute to the formation of the business turnover and for which it is obligatory to issue an invoice as per article 21, paragraph 6. Gre za posle, ki ne prispevajo k oblikovanju prihodkov za katere je predvidena obveznost fakturiranja v skladu z 21. členom, 6. odst. 1.100271002710027 Line VR7 is reserved for subcontractors who during the previous year recorded a turnover of which at least 80 per cent was comprised by services rendered in connection with subcontracting agreements, with regard to which, pursuant to article 35, paragraph 6-ter, of Decree Law no. 223 of 04 July 2006, converted by Law no. 248 of 04 August 2006, the annual limit for set-off is raised to one million euros. Vrstica VR7 je namenjena podizvajalcem, ki so v predhodnem letu registirali skupni promet za leto vsaj 80 odstotkov storitev za izvajanje pogodb s podizvajalci do katerih v skladu s 35. členom, 6-ter odstavek zakonskega dekreta št. 223 z dne 04. julija 2006 spremenjenega z zakonom št. 248 z dne 04. avgusta 2006, letna meja za kompenzacijo je dvignjena na milijon eur. 0.8279569892473119 ferred to in article 25-bis, paragraph 6, of Presidential Decree no. 600/73); prodaje na domu v skladu s 25-bis členom, 6. odst., odloka predsednika republike št. 600/73); 1.0153846153846153 Part VX contains data relating to VAT to be paid or the input VAT. Preglednica VX vsebuje podatke o obveznosti DDV ali terjatev DDV. 0.9142857142857143 Line VO24, box 1 must be crossed by partnerships and by limited-liability companies comprised by farmers who wish to communicate the option for calculating income by applying the profitability coefficient of 25% to receipts. Vrstico VO24, kvadratek 1 označijo osebne družbe in družbe z omejeno odgovornostjo, ki jih ustanovijo kmetijski podjentiki, ki nameravajo posredovati opcijo za določanje prihodkov z uporabo pri zneskih dobička koeficient donosnosti 25 odstotkov. 1.2126436781609196 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 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 as their main object. 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 rokovanju, shranjevanju, predelavi, prodaji , ovrednotenju pod pogojem, da so predmet "pretežno" proizvodi pridobljeni s pridelovanjem zemlje, gozda ali z živinorejo. 1.132387706855792 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 (2008 and 2009), a group tax surplus, including it in deduction the following year, and has also found for the 2010 tax year a group credit surplus (in line VY2 of the summarising prospectus). 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 (2008 in 2009) prenesel presežek terjatve skupine , ki se ga odbije v naslednjem letu in se tudi za davčno leto 2010 označi presežek skupine (v vrstico VY2 te povzetne razpredelnice). 1.0163934426229508 Taxpayers are reminded that the return is considered filed 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 Za predloženo napoved se šteje tista napoved, ki je predložena na dan prenosa po elektronskem postopku ali natančneje na tisti dan, ko je zaključeno sprejemanje podatkov s strani Agencije za Prihodke (okrožnica št. 6/E z dne 25. januarja 2002). 1.0 shed abroad otherwise unclassifiable with admi v tujini, ki drugače niso razvrščeni s sedežem 1.123076923076923 • appointment code 5 - judicial custodian in the case of judicial custody, or judicial receiver in the quality of representative of the goods seized or judicial commissioner, to be specified in the case of receivership. • številka funkcije 5 - sodno varstvo, ki se navede v primeru sodnega varstva ali sodni upravitelj kot zastopnik zaseženih sredstev ali sodni pooblaščenec, ki se navede v primeru prisilne uprave. 1.145985401459854 The following cases fall within the circumstances outlined: - a change in the tax regime applicable to the lending transactions carried out, which have conse V takem primeru veljajo naslednji primeri: - sprememba davčnega režima, ki se uporablja za aktivne posel,ki so izvedeni tako, da vplivajo 1.140893470790378 The following subjects are exempt from paying tax, as well as from all the documentary and accounting obligations, including the annual declaration: agricultural producers whose business turnover did not exceed 7,000 Euro in 2009, this limit having been modified by article 2, paragraph 31, of Decree Law no. 262 of 03 October 2006. Davka in vseh obveznosti dokumentacije in računovodskih obveznosti , vključno z letno napovedjo, so oproščeni kmetovalci, ki so v letu 2009 ustvarili promet, ki ne presega 7.000 eur, meja, ki je spremenjena na podlagi 2. člena, 31. odstavek zakonskega odloka št. 262 z dne 03. oktobra 2006 . 0.9587628865979382 - recording of the amount of the considerations and any income received in the performance of - zapis višine plačil in katerega koli prihodka doseženega s komercialno dejavnostjo sklicujoč se 1.173913043478261 It is pointed out that companies which have left the group because of cessation of control in the course of the year, in order to indicate any credit which has subsequently become refundable or deductible, must complete lines VX4, VX5 and VX6. Družbe, ki so izstopile iz skupine na podlagi odstopa kontrole v teku leta morajo zaradi navajanja morebitne kasneje zapadle terjatve in zahteve po odbitku ali kompenzaciji izpolniti vrstice VX4, VX5 in VX6. 0.9545454545454546 PERSONS AFFECTED BY EXCEPTIONAL EVENTS (Completion of line VA10 SUBJEKTI, KI SO JIH PRIZADELI IZREDNE DOGODKE (Izpolnjevanje vrsti 1.24 This amount must be indicated in line VX1 or in the corresponding line of part RX for those presenting the UNICO form (Personal Income Tax Return), if the amount is greater than 10.33 Euro (10.00 Euro by virtue of rounding-down made in the return). Ta znesek mora biti naveden v vrstici VX1 ali v ustrezno vrstico v preglednici RX za subjekte, ki predložijo obrazec UNICO v primeru, da je presežen za 10,33 (10,00 eur zaradi zaokrožitve v napovedi). 1.696969696969697 A - Bankruptcy and compulsory administrative liquidation A - Stečaj ali prisilna poravnava 1.0040816326530613 • purchases of truffles from occasional sellers without a VAT registration number, for which deduction is not allowed as stated in article 1, paragraph 109 of the Law of 30 December 2004, no. 311 (see Circular Letter no. 41 of 26 September 2005); • nakupi tartufov od nabiralcev amaterjev in občasnih nabiralcev, ki niso zavezani za DDV za katere ne velja odbitek davka v skladu s 1. členom, 109. odst., zakona št. 311 z dne 30. decembra 2004 (glej okrožnico št. 41 z dne 26. septembra 2005); 1.161764705882353 Field 6 indicate the total amount of operations as referred to in article 74, paragraph 1, subject to the single-phase VAT regime (monopoly goods store etc.). V polje 6 se navede vrednost poslov v skladu s 74. členom, 1. odst., ki so podvrženi enofaznemu sistemu ddv (splošna monopolna prodaja). 1.25 Line VF55 must be completed by agricultural enterprises that carried out operations on an occasional basis for which the special regime for connected agricultural activities as per article 34-bis becomes applicable. Vrstico VF55 izpolnijo kmetijska podjetja, ki so občasno opravljala posle, za katere se uporablja poseben režim, predviden za povezane kmetijske dejavnosti iz člena 34-bis. 1.5 • appointment code 7 - heir, article 35-bis, paragraph 1. • številka funkcije 7 - dedič, 35-bis. 1.1333333333333333 Other information Druga obvestila 1.2043010752688172 Box 3 must be crossed if the taxpayer has opted for the changeover from the overall method of determining the margin to the ordinary (or analytical method) in 2010 as foreseen by the aforementioned article 36, paragraph one. Kvadratek 3 se označi, če je zavezanec izbral od leta 2010 prehod iz globalne metode določanja marže v navadno metodo (ali analitično), ki ga predvideva navedeni 36. člen, prvi odstavek. 1.290566037735849 In the latter case, tax will be payable for taxable operations carried out during the entire calendar year, which for the fraction of the year prior to the limit being exceeded will be calculated through separation pursuant to the final paragraph of article 27, subject to the right to tax deductions on purchases relating to the same period. V tem zadnjem primeru je treba plačati davek za obdavčene posle, ki se izvajajo v koledarskem letu, ki se za delček leta, pred preseganjem meje določi z razdelitvijo v skladu z zadnjim odstavkom 27. člena, razen pravica do odbitka davka pri nakupih za isto obdobje. 0.9655172413793104 SECTION 2 - Summarising data RAZDELEK 2 - Povzetni podatki 1.4444444444444444 The said adjustment is carried out in the annual VAT return for the year previous to that of the move the new regime. Popravek se izvede v letni napovedi DDV za leto pred letom prehoda samega režima. 1.0612244897959184 4.1.5 - SIGNATURE OF THE CONTROLLING BODY OR COMPANY 4.1.5 -PODPISOVANJE USTANOVE ALI KONTROLNE DRUŽBE 1.1843971631205674 For further information on the minimum taxpayer regime, please refer to Decree issued on 02 January 2008 and the circular letters no. 73 of 2007, no. 7 and 13 of 2008. Za nadaljnja pojasnila glede minimalnega režima glej odlok z dne 2. januarja 2008 in okrožnice št. 73 v 2007 in okrožnice št. 7 in 13 v 2008. 1.08843537414966 Subjects affected by the flooding events that affected the provinces of Genoa and Savona on 04 October 2010 for whom Prime Minister's Ordinance (OPCM) no. 3903 of 22 October 2010 granted the suspension, from 04 October 2010 to 15 December 2010, the terms for tax obligations and payments expiring during the same period; Subjekti, ki so jih prizadele ujme na območju pokrajin Genove in Savone dne 04. oktobra 2010 za katere je sklep predsednika ministrskega sveta (OPCM) št. 3903 z dne 22. oktobra 2010 predvidel prekinitev rokov za plačilo zapadlih dajatev od 04. oktobra 2010 do 15. decembra 2010 v istem obdobju; 1.089430894308943 This option is valid for at least one three-year period and is used in accordance with the dispositions of Presidential Decree no. 442 of 1997, or by adopting a concluding behaviour and communicating this in part VO of the annual VAT return to which the choice refers. Opcija je veljavna vsaj tri leta in se izvaja na podlagi določil odloka predsednika republike št. 442 z 1997, ali tako, da se prejme zaključno ravnanje in posreduje v preglednici VO letne napovedi DDV za leto, v katerem je bila opravljena izbira. 1.1553398058252426 More precisely, it is necessary for all of the copies of the communications to be memorized on an IT support, the legibility of which must be guaranteed over time, as long as a chronological order is ensured and that there is not a continuity solution for each tax period, moreover search functions and data extraction functions of the IT archives must be guaranteed in relation to the surname, name, company name, tax code, VAT number or logical associations with the latter. Navedeni dokumenti morajo biti shranjeni na elektronskem nosilcu katerega legitimnost je časovno zagotovljena in sicer, da se zagotovi kronološki vrstni red, da obstaja kontinuiteta za vsako davčno obdobje; poleg tega morajo biti omogočene funkcije iskanja in jemanja podatkov iz elektronskih arhivov kot priimek, ime, naziv, davčna številka, identifikacijska številka DDV, datum ali logične asociacije slednjih. 1.1891891891891893 Part VR must not be completed by companies taking part in group VAT payment that have transferred credit surpluses not set off within the scope of the group, of which the controlling company wishes to request the refund. Preglednico VR ne izpolnijo družbe udeležene v izplačilu skupine, ki so prenesle presežke nekompenzirane terjatve v okviru skupine za katere namerava matična družba zahtevati povračilo. 1.00418410041841 chases; - column 2: amount of the ceiling used for imports of goods; - column 3: business turnover, subdivided by month, relating to the 2010 tax year; - column 4: amount of all export sales, associated operations and/or international servi Skupnosti; - stolpec 2: višina plafona, ki se uporablja za uvoze sredstev; - stolpec 3: poslovni promet, razdeljen za vsak mesec za davčno leto 2010; - stolpec 4: višina cesij pri izvozu, podobni posli in/ali mednarodne storitve, posli med 1.0420711974110033 In this case, the amount of VAT deductible is obtained by applying the pro-rata method, carrying out the following calculation: Admissible VAT deduction VF37 = [ (VF22 + VF35 - VF36) x VF34 field 7 : 100 ] - VF35 + VF36 The amount in line VF37, added algebraically to the amount in line VF56, must be carried to line VF57. • istočasna prisotnost neobdavčenih in obdavčenih poslov V tem primeru se za odbitni DDV uporablja metoda sorazmerja z naslednjim izračunom: Odbitni DDV VF37 = [ (VF22 + VF35 - VF36) x VF34 polje 7 : 100 ] - VF35 + VF36 Algebrično seštet znesek v vrstici VF37 z zneskom v vrstici VF56 se vnese v vrstico VF57. 1.184115523465704 The application of tax in the ordinary manners as per paragraph 3 of article 36 of Decree Law no. 41/95 for certain transfers allows for the deduction of the tax on purchases only with reference to the time in which the operation subject to the original regime and subject to recording in the register as outlined by article 25. Uporaba teh cesij davka na navaden način v skladu z odstavkom 3, 36. člena zakonskega odloka št. 41/95 omogoča odbitek davka za nakupe samo s sklicevanjem v trenutku izvajanja posla, ki spada v navaden režim in s predhodnim registriranjem v register, ki ga predvideva 25. člen. 1.4506172839506173 Line VJ2 indicate the operations of withdrawals of goods from VAT deposits as referred to in article 50-bis of Decree Law 331 of 1993, carried out for the purpose of their use or in execution of acts of marketing in domestic territory. V vrstici VJ2 se navedejo posli jemanja sredstev iz skladišča v skladu s 50-bis členom zakonskega odloka št. 331 z 1993, za uporabo ali prodajo na ozemlju države. 1.1308411214953271 Field 3 has been added to line VA4 to indicate the VAT registration number of the substituted savings management company. V vrstico VA4 je bilo vneseno polje 3 za navajanje zamenjane številke Ddv družbe za upravljanje prihrankov. 1.0444444444444445 The line must indicate in field 1 the tax code of the consolidating company and in field 2 the amount of the credit transferred, as provided for by article 7, paragraph 1, letter b), of the decree of 09 June 2004 (see Circular no. 53 of 20 December 2004 and no. 35 of 18 July 2005). V vrstici se v polju 1 navede davčna številka konsolidirana družba in v polje 2 se navede znesek odstopljenega dobropisa v skladu s 7. členom, 1. odst., črka b) sklepa z dne 09. junija 2004 (glej okrožnice št. 53 z dne 20. decembra 2004 in št. 35 z dne 18. julija 2005). 1.3345454545454545 Taxpayers referred to in article 22, who are not obliged to issue an invoice unless requested to do so by the purchaser, must determine the aggregate amount of the transactions net of the incorporated VAT i.e. by decreasing the considerations by an amount resulting from the application of the following percentages established in relation to the different tax rates: Zavezanci v skladu z 22. členom za katere izdaja fakture ni obvezna, če je kupec ne zahteva, morajo določiti celoten znesek za neto posle z zajetim DDV in torej z zmanjšanjem plačil zneska, ki izhaja iz uporabe naslednjih odstotkov, ki so določeni za različne davčne stopnje: 1.148936170212766 Agricultural enterprises which have completed line VF30 by crossing box 8 must calculate the amount of admissible deductible tax in accordance with the criteria set out in article 34 by completing lines VF38 to VF52. Kmetijska podjetja, ki so izpolnila vrstico VF30 in označila kvadratek 8, morajo določiti davek, ki se odbije glede na kriterije v skladu s 34. členom in izpolnijo vrstice od VF38 do VF52. 0.8061224489795918 4) Box 4 - Purchases and imports of depreciable goods and of goods and services 4) Kvadratek 4 - Nakupi in uvozi odpisnih dobrin ter dobrin in storitev za študije in raziskovanja 1.104 The details to be provided are as follows: - if the taxpayer is a craftsman enterprise listed in a professional register, the relevant box Podatki, ki jih je treba navesti, so: - v primeru, da je zavezanec obrtniško podjetje vpisano v register, se označi kvadratek 1.3846153846153846 Publishing - Article 74, paragraph 1 Izdaja- 74. člen, 1. odst. 1.2462686567164178 In addition, the intra-community transfers, the intra-community purchases and the imports of investment gold must also be included in lines VE30, VE23 (field 1 and 3). Cesije med občinami, nakupi med občinami in uvozi investicijskega zlata, se tudi ponovno zajamejo v vrstici VE30, VF23 (polja 1 in 3). 1.3839285714285714 Paragraph 2 of article 20 of Law no. 44 of 23 February 1999 provided for a three-year extension to the time limits for the fiscal obligations, which fall within one year from the date of the prejudicial event, with a consequent repercussion on the time limits within which to submit the VAT return of the year. 20. člen, 2. odst., zakona št. 44 z dne 23. februarja 1999 je določil preložitev za tri leta rok za izpolnitev davčne obveznosti do enega leta od škodnega dogodka s posledičnim vplivom tudi na rok predložitve letne napovedi. 1.1901840490797546 In this case, they must supplement the invoice received with an indication of the VAT rate and the relative tax amount, which must be paid by the 16th day of the month following such operations. V teh primerih je obveznost vnesti prejeto fakturo z navedbo davčne stopnje in davka, ki mora biti plačan do 16. dne naslednjega meseca in meseca izvajanja poslov. 1.1777777777777778 In order to offset this surplus in the F24 form, the reference year should be taken as the fiscal year relating to the return in which the surplus is reported. Za uporabo tega presežka kot kompenzacija obrazca F24 se kot referenčno davčno leto vzame tisto, ki zadeva napoved na katero se nanaša. 0.9886363636363636 • purchases of goods and services having as their object goods held in VAT deposits (ar • nakupi sredstev in storitev, katerih predmet so shranjena sredstva v skladišču DDV (50 1.0603448275862069 This portion, added to the amounts that have been or that will be set off during 2011 in the F24 form, cannot exceed the limit provided for by the regulations in force, amounting to 516,456.90 euro (article 34 of Law No. 388 of 23 December 2000). Ta znesek, ki se prišteje zneskom, ki so bili ali bodo deležni povračila v teku leta 2011, v obrazcu F24, ne sme preseči predvidene meje veljavne normative, in sicer 516.456,90 evra (34. čl. Zakona št. 388, z dne, 23 decembra 2000). 1.1719745222929936 The option is effective for at least three years, until it is revoked, if it relates to all the transactions, in terms of article 3 of Presidential Decree no. 442/97 referred to above. Opcija je veljavna vsaj tri leta do preklica, če se nanaša na splošne podatke poslov v skladu s 3. členom omenjenega odloka predsednika republike št. 442/97. 1.1837606837606838 In addition to this, the VAT form 26LP must be accompanied by the guarantees given by the individual companies taking part in the group payment (for the respective credits set off) and the guarantee given by the controlling company for any group credit surplus that is set off. Poleg tega se k omenjenemu obrazcu DDV 26LP priložijo jamstva posameznih družb, ki so udeležene pri plačilu skupine (za plačila kompenziranih terjatev) in jamstvo kontrolne družbe za morebitno kompenzirano preseganje terjatve skupine. 0.9230769230769231 The taxpayers who choose to file their return directly must use: - the electronic Entratel service, whenever the obligation exists to file the return of the Subjekti, ki izberejo neposredno posredovanje napovedi se morajo obvezno posluževati: - elektronske storitve Entratel, če obstaja obveznost predložitve napovedi s strani 0.9464285714285714 Line VA15 reserved for non-operating companies, pursuant to article 30 of Law no. 724 of 23 December 1994. Vrstica VA15 je namenjena družbam, ki so nedejavne v skladu s 30. členom zakona št. 724 z dne 23. decembra 1994. 0.9057377049180327 Such stock, added to the amounts which have been or will be set off during 2011 in the form F24, may not exceed the amount as provided for by existing laws of 516,456.89 Euro (article 34, Law no. 388 of 23 December 2000). Ta delež, ki se kumulira z zneski, ki so bili ali bodo kompenzirani v teku leta 2011 v obrazcu F24 ne more presegati mejo, ki jo predvidevajo veljavni zakonski predpisi v višini 516.456,89 eur (34. člen, zakona št. 388 z dne 23. decembra 2000). 1.064516129032258 Line VL22 indicate the amount of deductible tax surpluses relating to the first three quarters of 2010, used in set off with Form F24 up to the date of presentation of the annual return (article 17, Legislative Decree 241 of 1997). V vrstico VL22 se navede znesek odbitnih presežkov za prva tri trimesečja leta 2010, ki se uporabljajo za kompenziranje obrazcev F24 do datuma predložitve letne napovedi (17. člen, zakonodadajni odlok št. 241 z 1997). 1.5179487179487179 By virtue of a measure of 30 December 2005, published in Official Gazette no. 48 of 27 February 2006, the Operational Centre of Pescara was identified as the office with jurisdiction to manage the relations with persons who have registered themselves directly in Italy in terms of article 35-ter. št. 48, z dne 27. februarja 2006, določa, da je Operativni Center v Pescari glavna komponenta za upravljanje odnosov s subjekti, ki so se neposredno identificirali v Italiji na podlagi 35-ter čl. 0.7638888888888888 Taxable rounded off VAT (20% of 834.00) Tax rounded off Davčna osnova Zaokrožena davčna osnova DDV (20% 834,00) Zaokroženi davek 1.0657894736842106 With reference to this latter case of a request for the refund of surplus payments, it is pointed out that the amount of such surpluses, to be indicated in the corresponding line of part RX of the UNICO 2011 form or in line VX4 if the VAT return is submitted independently, must be included in line VR1, field 1, of part VR. Z nanašanjem na to zadnjo možnost zahteve za povračilo presežkov za plačilo je pojasnjen znesek teh presežkov, ki se navedejo v ustrezno vrstico v preglednici RX UNICO 2011 ali v vrstico VX4 v primeru predložitve napovedi za DDV na samostojen način mora biti zajet v vrstici VR1, polje 1, preglednica VR. 1.0224215246636772 The declaring company (e.g. incorporating company) shall rectify these assets by adjusting their amount to the residual number of months (or quarters) (see clarifications contained in Circular Letter no. 50 of 29 February 1996). Družba prijaviteljica (npr. družba pripojiteljica) mora za zgoraj omenjena sredstva narediti popravek tako, da višino prilagodi številu preostalih mesecev (ali tromesečja) (pojasnila so v okrožnici št. 50 z dne 29.02.1996). 1.1829268292682926 The box is reserved for taxpayers who have not carried out purchases relating to such operations. Kvadratek je namenjen zavezancem, ki niso opravili nakupe povezane s takimi posli. 1.5535714285714286 filing, details regarding the stamp of approval and the signature of the auditing body. dložitev, podatke ustreznosti, podpis nadzornega organa. 1.1821305841924399 This number, together with the details obtained through pre-registration, is used by the user to acquire, through the "First-time access - Acquisition of data" function, the credentials required to generate the necessary secure environment and, if the user is an individual, to access the restricted areas of the website dedicated to eServices. To število s podatki pridobljenimi s predhodno registracijo uporablja uporabnik za snemanje s funkcijo "Prvi dostop - Snemanje podatkov" potrebnih za ustvarjanje varnega okolja, če je uporabnik fizična oseba, dostopanje na tistih delih spletne strani, ki je posvečena elektronskim storitvam. 1.0298295454545454 - subjects who have opted for the applications of the dispositions provided for by Law number 398 of 16 December 1991 regarding VAT exemption for all earnings obtained from commercial activity associated with institutional aims (see Appendix under the entry: "Entertainment and performing activities"); - taxpayers with domicile or residence outside the European Community, unidentified at community level, who have identified themselves for VAT purposes in the territory of the State with the methods under art. 74-quinquies for the fulfilment of their obligations in terms of the services rendered through electronic media to clients who are taxable persons with domicile or residence in Italy or in another member country. - subjekti, ki so izvajali opcijo za uporabo določila, ki ga vsebuje zakon št. 398 z dne 16. decembra 1991 so oproščeni DDV za vse Prihodke, ki so jih dosegli pri izvajanju gospodarskih dejavnosti povezanih z institucionalnimi cilji (glej postavko v prilogi: "Zabaviščna in prireditvena dejavnost"); - subjekti, ki imajo domicil, ali so rezidenti zunaj Evropske Skupnosti niso identificirani v okviru Evropske skupnosti in so se identificirali kot zavezanci za DDV na ozemlju države na način, ki ga predvideva 74-quinquies člen za obveznosti, ki zadevajo storitve opravljene preko elektronskih sredstev komitentom, ki niso davčni zavezanci, z domicilom ali rezidenti v Italiji ali v drugi državi članici. 0.9642857142857143 In all cases of unified or separated accounts ex art. 36, i.e. mergers, division etc. (see sub par. 3.3) in general the above mentioned instructions apply for the completion of the forms, with some differences for controlling and controlled companies, as reported below. V vseh primerih poenotenega ali ločenega knjigovodstva 36. člen ali spojitve, odcepitve, itd.(omenjeni v odst. 3.3) veljajo za izpolnjevanje obrazcev predhodno dana pojasnila z nekaterimi posebnostmi, ki veljajo za kontrolne in kontrolirane družbe, ki so prikazane v nadaljevanju. 1.1111111111111112 The filing of the statement is proven by the communication issued by the Revenue Agency acknowledging receipt. Poskus predložitve napovedi je dana z obvestilom, ki ga izda Agencija za Prihodke in potrdi prejem. 1.2401960784313726 Please note that the front cover of the form entitled "VAT 2011" must be used if the VAT return is presented "independently", while the front cover of the form entitled "UNICO/2011" must be used if the taxpayer is required to present the unified return. Opozarjamo, da je potrebno uporabljati naslovno stran obrazca "DDV 2011", če se napoved za DDV predloži "samostojno", ali naslovno stran obrazca UNICO/2011, če mora zavezanec predložiti poenoteno napoved. 1.1912568306010929 Taxpayers who have recorded exempt operations for the tax period as provided for by article 10 with the exception of exclusively occasional exempt operations as provided for by no. 1 to 9 of article 10 which do not fall within the normal sphere of activity of the business or which are accessory to taxable operations must cross box 3 of line VF30 and complete lines VF31 to VF37 (see also instructions for the completion of line VF53). Zavezanci, ki so registrirali za davčno obdobje oproščene posle v skladu z 10. členom razen občasnih poslov ali poslov v skladu z 1 do 9 odst., 10. člena, ki ne spadajo v dejavnost podjetja ali stranske dejavnosti obdavčljivim poslom, morajo označiti kvadratek 3 v vrstici VF30 in izpolniti vrstice od VF31 do VF37 (glej tudi navodila za izpolnjevanje vrstice VF53). 1.2181208053691275 The adoption of separate accounting methods entails the completion on the part of agricultural enterprises of two (or more) forms in order to clearly distinguish the accounting data relative to the activity subject to the special regime as per article 34 from data relative to the activity subject to the flat-rate deduction regime provided for by article 34-bis. Odločitev za ločeno knjigovodstvo zahteva, da kmetijska podjetja izpolnijo dva ali več obrazcev za ločeno poudarjanje računovodskih podatkov za dejavnost, ki spada v poseben režim v skladu s 34. členom od katerih podatki, ki zadevajo dejavnost, ki je podvržena pavšalnemu režimu, predvideva 34-bis. 1.2307692307692308 It is pointed out that for non-operating companies and organisations the VAT credit that emerges from the annual return cannot be used to set off payments using form F24 (cases indicated by codes 1, 2 and 3). Za nedejavne družbe in usta nove terjatev DDV, ki izhaja iz letne napovedi se ne more uporabljati kot kompenazcija v obrazcu F24 (možnosti označene s šiframi 1, 2 in 3). 1.6178571428571429 Insofar as payment of the VAT is concerned, the transferee records the document, duly supplemented, in the register of invoices issued or in the register of considerations, in the month of receipt or even later, but in any event within fifteen days from the date of receipt of the document and with reference to the relative month; the same document is also recorded in the register referred to in article 25, for the purposes of the relative deduction. V namene ddv zabeleži cesionar dokument, tako integriran, v register izdanih faktur ali plačil do meseca prejema ali tudi več, vsekakor pa v petnajstih dneh po prejemu in z nanašanjem na mesec; isti dokument je označen tudi v register v skladu s 25. členom v namene odbitka davka. 1.1422413793103448 The statement concerning foreign taxpayers whose details must be reported in the taxpayer's part, is filed autonomously (see par. 1.1) by the tax representative who must report his or her own name in the part concerning the taxpayer by reporting appointment code 6. Napoved tujega subjekta, katerega podatki morajo biti navedeni v kvadratku za zavezanca, se predloži samostojno (odst. 1.1) davčnega predstavnika, ki mora navesti svoje podatke v kvadratku za prijavitelja in vnesti šifro funkcije 6. 1.0900621118012421 Line VJ1 indicate purchases of goods, including those of industrial gold, pure silver, scrap and other salvage material as referred to in article 74, paragraphs 7 and 8, coming from the Vatican City and the Republic of San Marino (article 71, paragraph 2) for which the transferee is required to pay the tax in accordance with article 17, paragraph 2. V vrstici VJ1 se navedejo nakupi sredstev vključno z nakupi industrijskega zlata, čistega srebra, ostankov in drugega odpadnega materiala v skladu s 74. členom, odstavki 7 in 8, ki izhajajo iz države Vatikan in Republike San Marino (71. člen, 2. odst.) za katere mora cesionar plačati davek v skladu s 17 .členom, 2. odst. 0.8791946308724832 To facilitate the completion of the return by these taxpayers, Forms B and C are provided in the Appendix (see under "Used goods"); Za lažje izpolnjevanje izjave s strani omenjenih subjektov so bili v Dodatku vnesene ustrezne preglednice B in C (glej postavko "Rabljena sredstva"); 1.1072555205047319 The statement filed on behalf of the transferring party is included in the cases of autonomous VAT return (see paragraph 1.1); - in the hypothesis of transformation without the extinction of the assignor, each subject involved shall file his or her VAT return concerning the operations performed in the entire tax year 2010 to which the return refers. Predložena napoved za račun subjekta prosilca spada v primere predložitve napovedi DDV samostojno (glej odstavek 1.1); - v primeru pa da preoblikovanje, ki ne zajema izbris subjekta prosilca, mora vsak vpleteni subjekt predložiti svojo napoved DDV za posle opravljene v davčnem letu 2010, na katero se nanaša napoved. 1.2396694214876034 This amount must be indicated in line VX2 or in the corresponding line of part RX for those presenting the UNICO returns (Personal Income Tax Return). Ta znesek mora biti naveden v vrstici VX2 ali v ustrezni vrstici preglednice RX za subjekte, ki predložijo obrazec UNICO. 1.2057971014492754 Box 3 must be crossed by taxpayers who request the refund in accordance with article 30, paragraph 3, letter b), as during the year they have carried out non-taxable operations as provided for by articles 8, 8-bis and 9, as well as non-taxable operations indicated in article 58 of Decree Law no. 331 of 1993, for a total of more than 25% of the total amount of all operations carried out during the 2010 tax period. Kvadratek 3 morajo označiti zavezanci, ki zahtevajo povračilo v skladu s 30. členom, 3. odst., črka b) , ker so v teku leta izvedli neobdavčene posle v skladu s členi 8, 8-bis, 9 ter neobdavčene posle navedene v 58. členu zakonskega dekreta št. 331 z 1993, za znesek, ki je za 25% višji pd skupnega zneska vseh poslov izvedenih v davčnem obdobju 1.162280701754386 In addition to this the representing intermediaries must include, in this line, the fees paid to them by travel agencies for services rendered among Community countries (article 7 of Ministerial Decree 30.07.1999, number 340, cp. Circular Letter 328 of 24.12.1997). V vrstici morajo biti zajete s strani posrednikov z zastopstvom provizije, ki so jih plačale potovalne agencije za storitev znotraj EGS (7. člen, ministrskega odloka št. 340 z dne 30.07.1999, okrožnica št. 328 z dne 24.12.1997). 0.9010416666666666 Line VW21 indicate the total amount of credit surpluses transferred by each company of the group which is non-operative as per article 30 of Law no. 724 of 23 December 1994. V vrstico VW21 se navede celotni znesek presežka terjatev, ki jih prenese vsaka družba skupine,za katere izhaja, da so nedelujoče v skladu s 30. členom, zakona št. 724 z dne 23. decembra 1994. 1.0655737704918034 Line VE40 business turnover calculated by adding together the amounts indicated in lines VE23 column 1 and in lines from VE30 to VE36 and subtracting the amounts indicated in lines VE37 and VE38. Vrstica VE40 poslovni promet določen tako, da se seštejejo zneski, navedeni v vrsticah VE23, stolpec 1 in vrstice od VE30 do VE36 in se odšteje znesek naveden v vrsticah VE37 in VE38. 0.9847560975609756 Note that pursuant to article 30, paragraph 4, of Law no. 724 of 23 December 1994, as amended by Decree Law no. 223 of 04 July 2006, for companies and bodies not using the input VAT resulting from the annual return may not be used as set off in Form F24, in accordance with article 17 of Legislative Decree no. 241 of 1997. V skladu s 30. členom, 4. odst., zakona št. 724 z dne 23.decembra 1994 kot je bil spremenjene z zakonskim odlokom št. 223 z dne 04.julija 2006 za družbe in ustanove, ki imajo terjatev ddv, ki izhaja iz letne napovedi se ne more uporabiti za kompenzacijo v obrazcu F24 v skladu s 17. členom zakonodadajnega odloka št. 241 z 1997. 1.076167076167076 Prospectus by controlling companies The controlling body or company is bound to submit two summaries for the group: - the VAT form 26PR / 2011 to be included with its own annual VAT return; - the VAT form of the periodic payments, 26LP / 2011, which must be submitted, in the period provided for the submission of the VAT return (i.e. from 01 February to 30 September 2011), to the competent agent, enclosing a copy of VAT form 26PR/2011. Kontrolna ustanova ali družba mora predložiti dve povzetni razpredelnici skupine: - povzetna pregledom DDV 26PR/2011, vključena v letni napovedi DDV; - razpredelnica obdobnih izplačil obrazca DDV 26LP/2011, ki mora biti predložen v obdobju, ki je predvideno za predložitev napovedi ddv (torej 1. februar na dan 30. septembra 2011) pristojnemu izterjevalcu tako, da se priloži kopija Pregledom DDV 26PR/2011. 1.0676691729323309 Calculation of income in the ordinary manner for connected agricultural activities - Article 1, paragraph 423, Law no. 266 of 23 December 2005 Določanje prihodkov na navadne načine za povezane kmetijske dejavnostii - 1. člen, 423. odst., zakon št. 266 z dne 23. decembra 2005. 1.105263157894737 In such a case, the incorporated company is specified as the taxpayer and the incorporating company as the declarant, whose tax code must be specified in the relevant field "Tax code of declarant company", while in the remaining fields the tax codes and personal data of the representative of the incorporating company must be supplied. V tem primeru se navede kot zavezanca pripojeno družbo in kot prijavitelj pripojitvena družba, katere davčna številka mora biti navedena v polju "Davčna številka družbe prijaviteljice" medtem ko morajo biti v preostalih poljih navedeni davčna številka in matični podatki predstavnika pripojitvene družbe. 1.1393939393939394 Subjects whose tax domicile or operational headquarters, on 06 April 2009, were located in the municipalities affected by the earthquake which occurred on that date in the Abruzzo region for whom Ministerial Ordinance no. 3780 of 06 June 2009 granted, from 06 April to 30 November 2009, the suspension of terms for tax obligations and payments expiring during the same period. Subjekti z davčnim domicilom ali poslovnim sedežem na dan 06. aprila 2009, v občinah, ki so jih prizadeli potresi omenjenega dne v pokrajini Abruci za katere ministrski sklep št. 3780 z dne 06. junija 2009 predvideva prekinitev rokov za izpolnjevanje in plačilo zapadlih dajatev od 06. aprila do 30. novembra 2009 v istem obdobju. 1.2543859649122806 For further information on the various circumstances giving rise to a refund, particular reference should be made to the undermentioned circulars issued by the Revenue General Management: Circular letter no. 2 of 12 January 1990, circular letter no. 13 of 05 March 1990 and circular letter no. 5 of 31 January 1991 and, in relation to the criterion for calculating the average tax rate, circular letter no. 81/E of 14 March 1995. Za nadaljnje informacije v zvezi z raznimi primeri povračila, primerjajte okrožnice Splošne Davčne Direkcije, in sicer okrožnico št. 2, z dne 12. januarja 1990, okrožnico št. 13, z dne 5. marca 1990 in okrožnico št. 5, z dne 31. januarja 1991 in, v zvezi z načinom računanja povprečne davčne stopnje, okrožnico št. 81/E, z dne 14. marca 1995. 1.0972762645914398 Line VL8 indicate the credit emerging from the return for 2009 for which a refund has not been requested but which has been used for deduction or offsetting purposes resulting from line VX5 or from the corresponding line of part RX for taxpayers who have submitted the unified form. V vrstico VL8 navedite terjatev, ki izhaja iz napovedi za leto 2009, ki ni bila zahtevana za izplačilo, ampak vnesena v olajšavo ali kompenzacijo in izhaja iz vrstice VX5 ali iz ustrezne vrstice preglednice RX za subjekte, ki so predložili poenoten obrazec. 1.0591549295774647 With reference to the latter operations (from 1 to 9 of article 10), it is established the total non-deductibility of the tax on goods and services used exclusively for their fulfilment is established, in observance of a general principle sanctioned by paragraph 2 of article 19, which provides for the non-deductibility of tax on goods and services used in exempt operations. Z nanašanjem na te posle od 1 do 9, 10. člena je izrecno predvideno,da se davek za sredstva in storitve, ki se uporabljajo izključno za njihovo izvajanje ne odbije in sicer v skladu z načelom splošnega značaja, ki ga ureja 2. odst., 19. člena, ki predvideva, da se ne odbije davek za uporabljena sredstva in storitve, ki se uporabljajo za oproščene posle. 1.169064748201439 Line VF36 persons operating in the gold market, as distinguished from producers of investment gold and those who transform gold into investment gold, must indicate the total amount of deductible VAT as provided for by article 19, paragraph 5-bis in the current line (see Appendix, "Transactions relative to gold and silver"). V vrstico VF36 subjekti, ki delujejo na trgu zlata in niso proizvajalci investicijskega zlata ali predelovalci zlata v investicijsko zlato morajo v to vrstico navesti višino odbitnega DDV v skladu z 19. členom, 5-bis odstavek (glej Dodatek "Posli povezani z zlatom in srebrom"). 1.2 On the V tej 1.0790123456790124 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 that take advantage of the provisions introduced by Law no. 398 of 1991, is also applicable to legally recognised non-profit band associations, amateur choirs, drama societies and music and popular dance associations that opt for the same. 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, ki uveljavljajo določila iz zakona št. 398 z 1991, velja tudi za godbena društva, amaterske pevske zbore, dramska društva, zakonsko priznana nepridobitna društva ljudskega petja in plesa, ki izvajajo isto opcijo. 1.2177121771217712 Part VR in contrast must be completed in the case of withdrawal from the group as a result of control terminating during the year, in order to show that the requirements provided for by line VR2 are met in relation to the refund requested independently by the declaring company for operations carried out after the control period. Preglednica VR se izpolni v primeru izstopa iz skupine zaradi odstopa kontrole v teku leta, da se dokaže izpolnjevanje pogojev, ki jih predvideva vrstica VR2 za zahtevano povračila samostojno s strani družbe, ki je predložila napoved za posle izvedene po obdobju nadzora. 1.061611374407583 Taxable operations carried out by artists and professionals are understood to be referred to end consumers except in cases of other qualifications of the receiver, which is deducible from the certification as per article 21. Obdavčeni posli tistih, ki izvajajo strokovne in umetniške dejavnosti, ki se nanašajo na končne porabnike, razen če gre za različno kvalifikacijo naslovljenca, ki se ga povzame in potrdila v skladu z 21. členom. 1.1428571428571428 VE Sec. 2 Transfers of agricultural products with own tax rates. 2 Cesije kmetijskih proizvodov po lastni davčni stopnji. 1.029739776951673 Where the subjects referred to in paragraph 5-bis of article 19 have exclusively carried out exempt transactions, the box in line VF32 must not be crossed and the deductible VAT due for the purchases referred to in paragraph 5-bis of article 19, must be reflected in line VF36. V posebnem primeru, ko subjekti v skladu s 5-bis odstavkom, 19. člena so izvajali izključno neobdavčene posle, ne smejo označiti kvadratek v vrstici VF32 in odbitni DDV, ki pripada za nakupe v skladu z navedenim 19. členom, 5-bis odst. mora biti naveden v vrstici VF36. 1.2044198895027625 One is reminded that, in accordance with article 3, last paragraph, of the Ministerial Decree of 13 December 1979, the loss of the prerequisites to avail of the procedure for group payment has effect beginning from the periodic payment relating to the month or quarter during which this loss arose (for example, a company in respect of which control ceased during the month of June, must indicate, if it makes monthly payments, number 5, since control is to be considered exercised until the month of May; if, on the other hand, it makes quarterly payments, it must indicate number 3, since control is considered to have ceased during the first quarter). V skladu s 3. členom, zadnji odstavek, ministrskega odloka z dne 13.decembra 1979, pomanjkljivi pogoji za uveljavljanje postopka likvidacije skupine, imajo učinek od obdobnega plačila za mesec ali trimesečje v katerem se je izkazalo (npr.družba do katere ni bila izvedena kontrola v teku meseca junija mora navesti, če izvaja mesečna plačila, številko 05, ker se šteje, da je bila kontrola izvedena do meseca maja, če pa so bila izvedena trimesečna plačila, mora navesti število 03, ker se šteje, da je kontrola prenehala s prvim tromesečjem). 1.1674008810572687 The relative amount contributes (together with the other non-taxable transactions carried out) towards the claim for a refund (in form VR - line VR2 - Box 3); - in line 11 indicate the amount of the deductible costs, obtained by adding the sum of the costs relating to trips undertaken wholly within the EU (line 1) and the costs relating to the EU portion (line 5) of mixed trips; - in line 12 indicate the cost credit relating to the previous year, obtained from line 14 of Prospectus A of the VAT /2010 return relating to 2009. Višina se zbira z drugimi neobdavčenimi opravljenimi posli v primeru morebitnega zahtevka za povračilo (v obrazcu VR - vrstico VR2 - Kvadratek 3); - v vrstico 11 vnesite znesek odbitnih stroškov, ki izhajajo iz zneska stroškov za potovanja v celoti izvedena v EU (vrstica 1) in stroškov za mešana potovanja za del EU (vrstica 5); - v vrstici 12 navedite strošek iz predhodnega leta, ki se povzame iz vrstice 14 prospekta A napovedi DDV/2010 za leto 2009. 1.2627450980392156 Field 7 indicate operations provided for by numbers 1) to 4) of article 10, carried out with subjects established outside the European Union or regarding goods destined to be exported outside the European Union itself, equated with taxable operations for the purpose of deduction by article 19, paragraph 3, letter a-bis). V polju 7 navedite posle v skladu s številkami od 1) do 4), 10. člena opravljene za subjekte zunaj Skupnosti ali za sredstva namenjena za izvoz izven Skupnosti enakovredni obdavčljivim poslom z namenom olajšave v skladu z 19. členom, 3. odst., črka a-bis) 0.9473684210526315 2.1 Availability of formsPayments and installments 2.2 Subjects required to file the return and subjects exempted 9 2.3 Special return filing cases (bankruptcy, discontinuation of business, non-resident taxpayers) 10 2.1 Obrazci Vplačila in obročno odplačevanje 8 2.2 Subjekti, ki morajo predložiti napoved in subjekti, ki so oproščeni te obveznosti 9 2.3 Posebni primeri predložitve (davčne napovedi (stečaj, prenehanje dejavnosti, nerezidenti) 1.042857142857143 • numbering and keeping invoices relating to purchases and customs bills; • obveznost oštevilčenja in shranjevanja faktur ter carinskih potrdil; 1.10989010989011 One is reminded that taxpayers who carry out several activities with separate accounting as provided for by article 36, by law or by choice, may, during the last month of each quarter, set off the result of the monthly payments with that of the quarterly payment within the terms of the monthly payment. Zavezanci, ki opravljajo več dejavnosti in imajo ločena knjigovodstva v skladu s 36. členom, po zakonu ali po lastni izbiri, lahko na podlagi ujemanja zadnjega meseca zadnjega tromesečja kompenzirajo podatke mesečnega plačila s plačilom tromesečja v roku mesečnega plačila. 1.3197115384615385 For sales carried out according to article 38-quater, first paragraph, without the application of tax, to be included among the non-taxable operations referred to in line VE32, for which the invoice endorsed by the Customs Office at the exit point from European Community territory has not been returned to the transferor, by the end of the fourth month after the operation, the transferor will have to indicate the increase by the end of the following month, equal to the tax to be applied, in line VE24, so as to highlight the relative VAT output. Za cesije izvedene v skladu s 38-quater členom, prvi odstavek, brez uporabe davka, ki se zajame med neobdavčenimi posli v skladu z vrstico VE32, za katere ni bila cedentu vrnjena potrjena faktura s strani carinskega urada ob izhodu iz Skupnosti do četrtega meseca po izvedenem poslu, mora cedent do naslednjega meseca zabeležiti spremembo v plus, ki je enaka davku,, označenem v vrstici VE24, za označitev dolga DDV. 1.0425531914893618 • they already benefit from special regimes for VAT purposes (including door-to-door selling as re • ki so že uveljavljai posebne režime v namene davka na dodanovrednost (vključno z dejavnostjo 1.0330578512396693 This line should also include the total VAT used for the settlement of the so-called use of a ceiling (see notes in part VC). V vrstici morajo biti zajeti tudi višina DDV plačanega za registriranje preseženega plafona (opozorilo v preglednici VC). 0.94 In particular, it is specified that: - the data to be reported in section 1 of part VA and in section 1 of part VL, as well as parts VE, VF and VJ concern each single separate accounting system and must therefore be filled in each form; - on the other hand, the data to be reported in section 2 of part VA and in sections 2 and 3 of part VL and parts VC, VD, VH, VK, VR, VT, VX and VO concern the total of the activities performed and therefore must be summarized in just one form, namely in the first form completed. Predvsem je potrebno pojasniti, da: - podatki, ki se navedejo v razdelek 1. preglednice VA in v razdelku 1 preglednice VL, ter v preglednice VE, VF in VJ, ki zadevajo vsako posamezno ločeno knjigovodstvo in morajo biti izpolnjeni v vsakem obrazcu; - podatki pa, ki morajo biti zajeti v razdelek 2. preglednice VA in v razdelku 2. in 3. preglednice VL ter v preglednicah VC, VD, VH, VK, VR, VT, VX in VO, zadevajo kompleks dejavnosti, ki jih opravlja zavezanec in morajo biti torej povzete v enem samem obrazcu in predvsem v prvem izpolnjenem obrazcu. 1.4067796610169492 Finally, it should be noted that, through the amendment pursuant to article 41, paragraph 2-bis, of Decree Law no. 331 of 1993, from article 1, paragraph 116, of the 2008 Budget Bill, transfers of goods carried out in relation to operators of another Member State by individuals using the exemption regime are not considered intra-community transfers but rather internal transfers without the right to compensation. odstavek zakonskega odloka št. 331 z 1993, od odstavka 116, 1. člena finančnega zakona 2008 cesije sredstev, ki jih izvajajo subjekti, ki uporabljajo minimalni režim do delavcev druge države članice se ne smatrajo za cesije med državami članicami, ampak interne cesije brez pravice do povračila. 1.15625 3)], to be indicated in line 22 col.3 3)], se vnese v vrstico 22 stol. 1.2338758288125378 The form below applies to those persons who carry out both monthly and quarterly payments and illustrates the way in which the VAT credit must be carried forward from one payment period to the other: 1) credit arising out of the payment for January: to be carried forward as a deduction against the payment for February; 2) credit arising out of the payment for February: to be carried forward as a deduction against the payment for March; 3) credit arising out of the payment for March: to be carried forward as a deduction against the payment for the 1st quarter; 4) credit arising out of the payment for the 1st quarter: to be carried forward as a deduction again st the payment for April; 5) credit arising out of the payment for April: to be carried forward as a deduction against the pay ment for May; 6) credit arising out of the payment for May: to be carried forward as a deduction against the pay ment for June; 7) credit arising out of the payment for June: to be carried forward as a deduction against the payment for the 2nd quarter; 8) credit arising out of the payment for the 2nd quarter: to be carried forward as a deduction again st the payment for July; 9) credit arising out of the payment for July: to be carried forward as a deduction against the pay ment for August; 10) credit arising out of the payment for August: to be carried forward as a deduction against the payment for September; 11) credit arising out of the payment for September: to be carried forward as a deduction against the payment for the 3rd quarter; 12) credit arising out of the payment for the 3rd quarter: to be carried forward as a deduction again st the payment for October; 13) credit arising out of the payment for October: to be carried forward as a deduction against the payment for November; 14) credit arising out of the payment for November: to be carried forward as a deduction against the payment for December; 15) credit arising out of the payment for December: to be carried forward as a deduction against the payment for the 4th quarter. Za subjekte, ki plačujejo tako mesečno kot trimesečno, je na voljo naslednja razpredelnica v namene prikaza načinov prenosa terjatev DDV iz enega likvidacijskega obdobja v drugega: 1) terjatev, ki izhaja iz izplačila za mesec januar: se vnese v odbitek plačila v mesecu februarju; 2) terjatev, ki izhaja iz izplačila za mesec februar: se vnese v odbitek plačila v mesecu marcu; 3) terjatev, ki izhaja iz izplačila za mesec marec: se vnese v odbitek plačila za 1.trimesečje; 4) terjatev, ki izhaja iz izplačila za 1.trimesečje: se vnese v odbitek plačila v mesecu aprilu; 5) terjatev, ki izhaja iz izplačila za mesec april: se vnese v odbitek plačila v mesecu maju; 6) terjatev, ki izhaja iz izplačila za mesec maj: se vnese v odbitek plačila v mesecu juniju; 7) terjatev, ki izhaja iz izplačila za mesec junij: se vnese v odbitek plačila za 2.trimesečje; 8) terjatev, ki izhaja iz izplačila za 2.trimesečje: se vnese v odbitek plačila v mesecu juliju; 9) terjatev, ki izhaja iz izplačila za mesec julij: se vnese v odbitek plačila v mesecu avgustu; 10) terjatev, ki izhaja iz izplačila za mesec avgust: se vnese v odbitek plačila v mesecu septembru; 11) terjatev, ki izhaja iz izplačila za mesec september: se vnese v odbitek plačila za 3.trimesečje; 12) terjatev, ki izhaja iz izplačila za 3.trimesečje, ki se vnese kot odbitek v plačilo za mesec oktober; 13) terjatev, ki izhaja iz izplačila za mesec oktober: se vnese v odbitek plačila v mesecu novembru; 14) terjatev, ki izhaja iz izplačila za mesec november: se vnese v odbitek plačila v mesecu decembru; 15) terjatev, ki izhaja iz izplačila za mesec december: se vnese v odbitek plačila za 4.trimesečje. 1.061611374407583 Line VO30, box 1 must be crossed by all subjects who intend to communicate the option chosen, starting from 2010, of the flat-rate calculation of VAT and as provided for by article 2, paragraphs 3 and 5, of said Law no. 398. Vrstica VO30, kvadratek 1 morajo označiti vsi subjekti, ki nameravajo posredovati izvedeno opcijo od leta 2010 za pavšalno določanje ddv in dohodka v skladu z 2. členom, 3 in 5. odst., navedenega zakona št. 398. 0.868421052631579 5) Box 5 - Non-taxable operations 3) Kvadratek 3 - Ne obdavčljivi posegi 1.1257142857142857 It is pointed out that companies use the eServices exclusively through the appointed agents and/or operators appointed to act in their name and behalf according to the procedures illustrated above. Družbe dostopajo do elektronskih storitev vedno preko pooblaščenih upraviteljev in/ali pooblaščenih delavcev, da delujejo v imenu in za račun istih na zgoraj prikazane načine. 1.4683195592286502 Carrying forward the information contained in the prospectus to the parts of the return In order to determine the business turnover and total purchases, some of the information contained in prospectus A must be carried forward to parts VE and VF, in accordance with the criteria set out below: a) if there is a gross taxable base (i.e. if line 13 was completed) the amount reflected in line 15 (the net taxable base at 20%) must be reflected in line VE22, in addition to the other taxable transactions that may have been carried out. Za določanje poslovnega prometa in vseh nakupov, morajo biti nekateri podatki razpredelnice A vneseni v preglednice VE in VF na podlagi spodaj navedenih kriterijev: a) če izhaja bruto davčna osnova (ali če je bila izpolnjena vrstica 13) znesek v vrstici 15 (20% obdavčitev) se vnese v vrstico VE22, kot dodatek zneskom drugih obdavčenih morebiti izvedenih poslov. 1.2420382165605095 On the other hand, those taxpayers required to file their VAT return together with their unified VAT return can: - pay in one go by 16 March; - pay by installments by the deadline set for the UNICO (Personal Income Tax Return) increasing the amount due by 0.40% for each following month or portion of a month; - pay by installments starting from 16 March, paying 0.33% a month more on the amount of every installment following the first installment; - pay by installments starting from the data of payment of the amounts due according to the UNICO form (Personal Income Tax Return), with an initial increase of 0.40% on the amount to be paid for every month or portion of a month following 16 March, increased to 0.33% a month for each installment following the first installment. Če mora subjekt predložiti napoved DDV v poenoteni napovedi, lahko: - plača v enkratnem znesku do 16. marca; - plača v enkratnem znesku do roka , navedenega na obrazcu UNICO s tem, da se za vsak naslednji mesec ali del meseca poveča za 0,40%; - obročno odplačevanje od 16. marca z mesečnim povečanjem za 0,33% vsakega obroka, ki sledi prvemu obroku; - obročno odplačevanje od datuma plačila dolgovanih vsot na podlagi obrazca UNICO, s tem, da se najprej poveča znesek, ki ga je treba plačati za 0,40% za vsak naslednji mesec ali del meseca do 16. marca tako, da se za 0,33% poveča mesečni znesek vsakega obroka, ki sledi prvemu. 1.1290322580645162 Field 3 indicate the total amount of exempt operations as referred to in article 10, number 27-quinquies. V polje 3 se navede vrednost davka oproščenih poslov v skladu z 10. členom, št. 27-quinquies. 0.6453488372093024 Line VA1, field 5, must contain the VAT number assigned to the non resident taxpayer after filing the form ANR. V vrstici VA1, polje 5, mora biti navedena identifikacijska številka DDV, ki je bila dodeljena za neposredno identifikacijo subjekta nerezidenta po predložitvi obrazca ANR. 1.1414392059553349 In the first column, the amounts related to taxable operations must be indicated, separated according to tax rate (corresponding to set-off percentages, provided for by the Ministerial Decrees of 12 May 1992, of 30 December 1997 and the Decree of 23 December 2005) that result from the register of invoices issued (article 23) and/or from the considerations register (article 24), bearing in mind the variations as per article 26 registered for the tax period. V prvem stolpcu morajo biti navedeni zneski obdavčljivih poslov, ločeni po davčnih stopnjah (ustrezajo odstotkom kompenzacije, ki jo predvidevajo ministrski odloki z dne 12. maja 1992, 30. decembra 1997 in zadnji od odloka 23. decembra 2005), ki izhajajo iz registra izdanih faktur (23. člen) in/ali registra plačil (24. člen), upoštevajoč spremembe v skladu s 26. členom registrirane za davčno obdobje. 1.2398753894080996 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 Community, 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. POZOR: v te vrstice se vnesejo zneski za izvedene cesije z uporabo davka do subjektov, ki imajo domicil ali stalno bivališče v Evropski Skupnosti v skladu z 38-quater členom, drugi odstavek za katere v davčnem letu kupec ni vrnil cedentu primerek potrjene fakture s strani carinskega urada ob izhodu iz ozemlja Skupnosti. 1.2201492537313432 In this regard, the aggregate gross margin must be subdivided among the various rates on the basis of the percentage ratios between the partial considerations, relative to each rate, and the total of the considerations (in this regard see the examples contained in paragraph 4.3.2 of circular letter no. 177/E of 22 June 1995). V ta namen je potrebno opozoriti, da razdelitev skupne bruto marže med različne davčne stopnje se izvede na podlagi odnosa odstotka med delnimi plačili, za vsako davčno stopnjo in skupnih plačil (poenostavitve v okrožnici št. 177/E, odst. 4.3.2 z dne 22. junija 1995). 1.1154855643044619 Line VS30 must indicate the residual tax surpluses of the companies in the group which, not having been set off in the previous year (2009) as provided for by article 6 of the Ministerial Decree of 13 December 1979 and thus not having been guaranteed, have been included in deduction in 2010 by the controlling company and have been set off with debit surpluses of other companies in the group in the course of the same year. V vrstici VS30 morajo biti navedeni presežki preostale terjatve družbe skupine, ki ni našla kompenzacije v prehdodnem letu (2009) v skladu s 6. členom, ministrskega odloka z dne 13. decembra 1979 in ker niso bile zajamčene, obračunane v odbitek v letu 2010 s strani kontrolne družbe in so našle kompenzacijo z ustreznimi presežki obveznosti drugih družb skupine v teku istega leta. 1.2987012987012987 The line must not be completed by companies participating in group VAT payment to indicate amounts transferred for the purposes of payment on account, as only the amount of the payment on account owed for the group must be indicated by the controlling company in the VAT Form IVA 26/PR, in line VV13. Vrstico ne izpolnijo družbe, ki so udeležene pri plačilu ddv skupine za navajanje zneskov prenesenih za akontacijo, če mora kontrolna družba navesti samo znesek dolgovane akontacije za skupino v pregledom DDV 26/PR, v vrstico VV13. 1.3333333333333333 As specified with Circular Letter no. 113/E of 31 May 2000, the VAT return shall be included in the form UNICO 2011 (Personal Income Tax Return) if the deceased taxpayers was required to file unified returns. Okrožnica št. 113/E z dne 31. maja 2000, napoved DDV mora biti zajeta v obrazcu UNICO 2011, če je pokojni zavezanec bil dolžan predložiti poenoteno napoved. 1.8444444444444446 The section dedicated to "Domicile for official notifications" has been eliminated. Odpravljen je razdelek "Kraj vročanja pisanj" 1.2066420664206643 If payments have been made following the abovementioned procedures, section 1 of this part must be completed by indicating, in the lines corresponding to each payment period, the results of periodic payments, calculated taking into account the tax paid separately using VAT form F24 for registration of European Union vehicles. Pri plačilih izvedenih na zgoraj opisane načine, razdelek 1 te preglednice mora biti izpolnjen tako, da se v ustrezne vrstice navede za vsako obdobje plačila, podatke obdobnega plačila upoštevajoč ločeno plačani davek preko obrazca F24 za registracijo osebnega vozila EU. 1.2136986301369863 This amount must be worked out from the certificate that the controlling body or company is required to issue at the end of the year, to every company in the group, and must correspond to that indicated by the same controlling company, for each company, in field 7 of part VS. For the amount of the credit surplus set off the guarantee as provided for by article 6, paragraph 3, of the Ministerial Decree of 13 December 1979, must be supplied. Ta znesek se povzame iz potrdila, ki ga ustanova ali kontrolna družba mora izdati ob koncu leta vsaki družbi skupine in mora ustrezati tistemu, ki ga navede sama kontrolna družba za vsako družbo v polje 7 preglednice VS. Za kompenzirani znesek presežka terjatve mora biti dano jamstvo, ki ga predvideva 6. člen, 3. odst. ministrskega odloka z dne 13. decembra 1979. 1.1145251396648044 Article 10, paragraph one, number 11 referred to above exempts the transfers of investment gold, even in the form of securities, for the financial operations provided for in letter c-quarter and c-quinquies, paragraph 1 of article 67 of Presidential Decree no. 917 of 22 December 1986, if such operations are related to investment gold, as well as the mediation regarding the aforesaid transactions. Omenjeni 10. člen, prvi odstavek, št. 11 predvideva oprostitev davka za cesije naložbenega zlata, tudi v obliki vrednostnih papirjev za finančne posle, ki jih predvideva 67. člen, 1. odst., črke c-quater) in c-quinquies) odloka predsednika republike št. 917 z dne 22. decembra 1986, če se nanašajo na naložbeno zlato ter za posredovanje pri omenjenih poslih. 1.2594033722438391 Article 10, paragraph one, number 11, as amended by article 3 of Law no. 7/2000 referred to above, defines investment gold as: a) gold in the form of bars or plates of a weight that is accepted by the gold market, but in any event greater than 1 gram and of purity equal to or greater than 995 thousandths, represented by securities or not; b) gold coins with a purity equal to or greater than 900 thousandths minted after 1800, that are or were of legal tender in the country of origin, which are normally sold at a price that does not exceed the value, on the open market of the gold contained in the coins by more than 80%, which are included in the list prepared by the Commission of the European Union and published annually in the Official Gazette of the European Communities, series C, on the basis of the communications given by the Ministry of the Economy and Finance, as well as coins with the same characteristics, that are not mentioned in the aforesaid list. 10. člen, prvi dostavek, št. 11 spremenjen s 3. členom omenjenega zakona št. 7/2000 definira zlato za naložbo, in sicer: a) zlato v ingotih ali ploščicah teže, ki je sprejemljiva za trg zlata, ki pa presega 1 gr, čisto 995 tisočink ali več, ki ga predstavljajo ali ne vrednostni papirji; b) zlati kovanci, čisti 900 tisočink ali več, kovani po letu 1800 z legalnim tečajem v izvorni državi, normalno prodani po ceni, ki ne presega 80% vrednosti na prostem trgu zlata , ki ga ti kovanci vsebujejo so vključeni v spisek, ki ga je pripravila Evropska Komisija in je letno objavljen v Uradnem Listu Evropskih Skupnosti, serija C, na podlagi obvestila Ministrstva za Gospodarstvo in Finance ter kovanci, ki imajo enake lastnosti, četudi niso zajeti v zgoraj omenjenem spiskuo. 1.077319587628866 Line VF12 domestic purchases, intra-community purchases, and imports carried out without the payment of tax, with the use of the ceiling as referred to in article 2, paragraph 2, of Law 28 of 18 February 1997. Vrstica VF12 nakupi znotraj države, nakupi med državami Skupnosti in uvozi, ki se izvajajo brez plačila davka z uporabo plafona v skladu s 2. členom, 2. odst., zakona št. 28 z 18.februarja 1997. 1.5 Line VF51 indicate the deductible amount (i.e. theoretical VAT) in accordance with article 34, paragraph 9, on the part of agricultural producers who have carried out non-taxable transfers of agricultural produce included in Table A - first part - in accordance with article 8, first paragraph, article 38-quater and article 72, as well as intra-community transfers of agricultural produce. V vrstico VF51 se navede odbitni znesek (teoretični DDV) v skladu s 34. členom, 9. odst., s strani kmetijskih proizvajalcev, ki so izvedli neobdavčene cesije kmetijskih proizvodov, zajetih v Tabela A - prvi del - v skladu z 8. členom, prvi odstavek, 38-quater. 1.0895522388059702 Accordingly, in the corresponding lines of part VH, section 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. V ustreznih vrsticah preglednice VH, razdelek 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. 1.013157894736842 As regards part VX the following possibilities must be considered: a) output VAT resulting from the form concerning the transactions performed in the frac Z nanašanjem na preglednico VX je treba upoštevati dve možnosti: a) davek DDV, ki izhaja iz obrazca vezanega na izvedene posle v tistem delu meseca pred 1.2327044025157232 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 form IVA 26 PR/2011; the guarantees concerning the compensated credits shall be forwarded to the controlling company. 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/2011, jamstva za kompenzirane terjatve morajo biti prenesena kontrolni družbi. 1.1538461538461537 Taxpayer deceased in the period between 1st January 2011 and the date of filing the return Pokojni zavezanec v obdobju od 01. januarja 2011 do dneva predložitve napovedi 1.0092879256965945 In terms of article 19, paragraph 1, second period, the right to the deduction arises when the moment the tax becomes payable and at the latest it can be exercised in the return relative to the second year following on from the year in which the right arose and on the conditions that existed at the time the right arose (see. 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). 1.603030303030303 8 Subjects affected by the adverse weather events which occurred in December 2009 and January 2010 in the Emilia - Romagna, Liguria and Tuscany regions Subjects affected by the exceptional weather events which struck the regions of Emilia - Romagna, Liguria and Tuscany during the last ten days of December 2009 and the first days of January 2010 for whom the decree of 26 February 2010 granted the suspension, from 20 December 2009 to 30 April 2010, of the terms for tax obligations and payments expiring during the same period; Subjekti, ki so jih prizadele podnebne spremembe v pokrajinah Emilia - Romagna, Liguria in Toscana v zadnjem delu meseca decembra 2009 in v prvih dneh meseca januarja 2010 za katere dekret z dne 26. februarja 2010 predvideva prekinitev rokov za plačilo dajatev od 20. decembra 2009 do 30. aprila 2010, ki zapadejo v istem obdobju; 1.2531645569620253 persons; - the electronic Internet service (Fisconline), whenever the obligation exists to file the - elektronske internetne storitve (Fiscoline), če obstaja obveznost predložitve 1.1063829787234043 To this end, in line VR5, the abovementioned taxpayers must indicate: - for the year 2008, the amount resulting from the difference between the input VAT de V ta namen navedejo omenjeni subjekti v vrstico VR5: - za leto 2008 znesek, ki izhaja iz razlike med terjatvijo DDV preneseno kot odbitek ali 1.125 This regime, which is governed by article 34-bis, states that tax owed is to be calculated by applying a percentage of flat-rate deduction of 50 percent to the tax relative to taxable operations carried out (see instructions for completing lines VF30 and VF57). Ta režim, katerega sistem vsebuje 34-bis člen predvideva, da se davek določi tako, da se uporablja odstotek pavšalnega odbitka v višini 50% davka za izvedene obdavčene posle (primerjaj navodila za izpolnjevanje vrstic VF30 in VF57). 1.3442622950819672 Note that, for the purposes of indicating the data as to payments, the criteria illustrated above, must also be applied in other circumstances where, as a result of special provisions, the taxpayer carries out different periodic payments depending on the activities carried out (for example, filling station, road haulage contractors and other categories of taxpayers referred to in paragraph 4 of article 74). Zgoraj prikazani kriteriji za namenje navajanja podatkov izplačil se uporablja tudi v drugih primerih, ko zaradi posebnih določil zavezanec izvede obdobna izplačila ločeno glede na izvajane dejavnosti (npr. bencinske postaje, avtoprevozniki in druge kategorije zavezancev v skladu s 74. členom, 4. odst.). 1.0705882352941176 exempt operations with option article 36-bis and taxable operations with unified accounting oproščeni posli z opcijo , 36-bis člen in obdavčeni posli s poenotenim knjigovodstvom 1.2709163346613546 If the extraordinary operation or the substantial subject transformation has not caused the extinction of the assignor (partial division, conferment, transfer, or donation of a branch of the company) the VAT return shall be filed: - by the eligible person, if the operation involved the transfer of output or input VAT. Če izredni posel ali preoblikovanje ne pomenita izbris subjekta prosilca (delna odcepitev, vložek, cesija ali donacija dela podjetja) mora biti predložena napoved DDV: - s strani subjekta upravičenca, če je posel pomenil odstop dolga ali terjatve DDV. 1.3289473684210527 Box 1 must be crossed if the taxpayer has exercised the option, starting from 2010, for the ordinary (or analytical) margin method, also for transfers of works of art, antiques or collectors' items imported and for the resale of works of art acquired from the artist (or from his/her heirs or legatees). so izvajali opcijo od leta 2010 za uporabo navadne (ali analitične) metode, tudi za cesije umetniških del, antikvariata ali večjih zbirk in za prodajo umetniških del, ki jih je kupil avtor (ali njegovi dediči ali volilojemalci). 1.0821114369501466 NOTICE: where the goods drawn were the object of prior purchase without payment of the tax by the same person who draws them, and if the drawing from the deposit occurs in the same tax period in which the deposit or the purchase of the good guarded in the deposit was made, the taxable amount and the related tax must be indicated exclusively in lines from VF1 to VF11. OPOZORILO: v primeru, da so bila dvignjena predhodno kupljena sredstva brez plačila davka s strani istega subjekta, ki jih je dvignil, če je do dviga iz skladišča prišlo v istem davčnem obdobju, ko je bil izveden vnos ali nakup hranjenega deponiranega sredstva morajo biti davčna osnova in davek navedeni izključno v vrsticah od VF1 do VF11. 1.1219512195121952 This point regards, in particular, transfers of depreciable goods, internal transfers as referred to in article 36, final paragraph, operations as referred to in article 2, third paragraph, letters a), b), d) and f), exempt operations as referred to in article 10, number 27 quinquies), as well as exempt operations as indicated in numbers from 1 to 9 of the aforementioned article 10, in the case that they are not part of the subject ordinary activity or are incidental to taxable operations, i.e. if the Gre predvsem za cesije sredstev, ki se amortizirajo, za interne prehode v skladu s 36. členom, zadnji odstavek, za posle v skladu z 2. členom, tretji odst., črka a), b), d) in f) oproščenih poslov v skladu z 10. členom, št. 27 quinquies), ter za oproščene posle, ki so navedeni pod št. od 1 do 9 omenjenega 10. člena, če oblikujejo predmet dejavnosti pasivnega subjekta ali pa so postranske obdavčenim poslom; torej ko se omenjene operacije izvajajo v 1.1152073732718895 • the assignor (company demerged, conferor, transferor or donor) must complete this line indicating any VAT credit emerging from the return relating to 2009 after the transfer effected in relation to the assignee as a result of the operation. • prosilca (odcepljena družba, cedent ali darovalec) mora izpolniti to vrstico tako, da navede terjatev DDV, k izhaja iz napovedi za leto 2009 ali morebiti preostanek po cesiji izvedeni do upravičenca v primeru posla. 1.1026785714285714 Article 74, paragraphs 7 and 8, for the transfer of scrap and recycled material states that tax is due from the selling party who is passively subject to tax according to the particular accounting inversion mechanism, the so-called reverse-charge. 74. člen, odstavki 7 in 8 za cesije razbitin in drugega odpadnega materiala predvideva, da mora davek plačati cesionar pasivni davčni subjekt na podlagi posebnega mehanizma računovodske inverzije, obreatnega odbitnega davka. 1.436241610738255 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 article 36), as well as transactions carried out in previous years but with the tax payable in the year in course. sije 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. 1.2232142857142858 If the form UNICO 2011 (Personal Income Tax Return) is completed, the excess paid must be included in part RX, section 1, where an appropriate column is provided for the indication of any excess amounts of tax paid in comparison to those owed when the annual return is made. V primeru izpolnjevanja obrazca UNICO 2011 s presežek plačila vnese v preglednico RX, razdelek 1, kjer je predviden ustrezen stolpec za navajanje morebiti preveč plačanih zneskov glede na dolgovane zneske pri letni napovedi. 1.2028985507246377 The following taxpayers are exempted from filing the VAT return: - taxpayers who for the fiscal year only recorded transactions considered exempt under article 10, as well as taxpayers who, having taken advantage of the exemption from the obligations to invoice and record under article 36-bis, only carried out exempt transactions. Predložitve napovedi DDV so oproščeni predvsem naslednji davčni subjekti: - zavezanci, ki so za davčno leto registrirali izključno posle, ki so v skladu z 10.členom oproščeni ter tisti, ki so uveljavili oprostitev od obveznosti fakturiranja in registriranja v skladu s 36-bis. 1.2899628252788105 Taxpayers are reminded that the part VX "Determination of the VAT to be paid or of the tax credit" must be filled in only by those taxpayers required to file their VAT return autonomously, whereas those taxpayers who file a unified statement must report the data requested by this part, in part RX of their UNICO 2011 (Personal Income Tax Return). Preglednica VX "Določanje DDV za plačilo ali davčni dobropis" izpolnijo izključno zavezanci, ki morajo predložiti samostojno letno napoved DDV, medtem ko subjekti, ki predložijo poenoteno napoved, morajo navesti zahtevane podatke v to preglednico RX obrazca UNICO 2011. 1.1744186046511629 Line VR1, field 1 must indicate the amount for which the refund is requested, which must coincide with the amount emerging from line VX4 or, in the case of the consolidated return, with the amounts resulting from the corresponding lines in part RX of the UNICO/2011 form, excluding cases in which the part is completed by controlling bodies or companies of a VAT group (see the instructions at line VR5). V vrstico VR1, polje 1 se navede znesek za katerega se zahteva povračilo, ki se mora ujemati z zneskom v vrstici VX4 ali v primeru poenotene napovedi z zneski, ki v ustreznih vrsticah preglednice RX obrazca UNICO/2011, razen v primeru, da so ustanove ali hčerinske družbe neke skupine ddv izpolnile preglednico RX (glej navodila v vrstici VR5). 1.110236220472441 Line VO4, box 1 must be crossed by taxpayers who, as of 2010, carrying on several businesses or several activities within the scope of the same business, communicate that they have opted, for said year, for the separate application of tax as provided for by article 36, paragraph 3. Vrstico VO4, kvadratek 1 označijo zavezanci, ki od 2010 izvajajo več dejavnosti ali podjemov v okviru istega podjetja ali več strok ali umetnostnih dejavnosti, obvestijo, da so za omenjeno leto izbrali ločeno uporabo davka v skladu s 36. členom, 3. odst. 1.1369294605809128 The controlling and controlled companies following the VAT compensation procedure for the entire year shall also complete part VH, with the exception of line VH13, reporting the debts and the credits resulting from their periodical liquidations and transferred to the group. Kontrolne in kontrolirane družbe, ki so v celem letu koristile postopek kompenzacije DDV morajo izpolniti tudi preglednico VH, izključujoč vrstico VH13, z navedbo dolgov in terjatev, ki izhajajo iz obdobnega izplačila prenesenega na skupino. 1.0 Transfers of agricultural products with own tax rates. Cesija kmetijskih proizvodov po lastni davčni stopnji. 1.065217391304348 Costs relating to operations falling within the margin regime met by taxpayers (including auction agencies) who apply the analytical method and by those who apply the global method, must be indicated in line VF13, with the exception of purchases from minimum VAT-exempt taxpayers as set out in article 1, paragraph 96 and subsequent paragraphs, of Law no. 244 of 2008, which must be indicated in line VF15 of the return for the year in which they were entered in the records as required by article 38 of Decree Law no. 41/1995, being added to the amount of any non-taxable purchases made. Stroški za posle, ki spadajo v maržno ureditev ki jo imajo subjekti (vključno z agencijami za prodajo na dražbi), ki uporabljajo analitično metodo in tisti, ki uporabljajo globalno metodo, se uporabljajo v vrstici VF13, razen za nakupe subjektov, ki so uveljavljali minimalni režim v skladu s 1. členom, 96. odst. in naslednji zakona št. 244 v 2008, ki se navede v vrstico VF15, iz napovedi za leto v katerem so bili v register zabeleženi v skladu z 38. členom zakonskega odloka št. 41/1995, kot dodatek zneskom morebiti izvedenih neobdavčenih nakupov. 1.2760416666666667 Line VF38 must include the taxable amount and the tax regarding the transfers of products and services which are not agricultural (already included in section 2 of part VE), carried out by mixed agricultural businesses (article 34, paragraph 5). V vrstico VF38 morajo biti vneseni obdavčeni znesek in davek cesij proizvodov in storitev, ki niso kmetijski (že zajeti v razdelek 2 preglednice VE), ki jih izvajajo mešana kmetijska podjetja. 1.150943396226415 The data to indicate is comprised of the sum of the amounts indicated in field 6 of the lines present in section I of part VS, for which the box included in field 4 has been compiled. Navedeni podatek je sestavljen iz vsote zneskov navedenih v polju 9 vrstic v razdelku I preglednice VS za katere je bil označeni kvadratek predviden v polju 4. 1.275 In addition to this, the current line must include: Poleg tega morajo biti v vrstico zajeti: 0.9318181818181818 Internal transfers of goods related to retail activities under art. 24, par. 3 (activities for which VAT is paid according to the so-called rate breakdown method) to other activities are not subject to taxation and shall be reported in line VE38. Poudariti je potrebno, da interni prehodi sredstev na gospodarske dejavnosti na drobno v skladu s 24. členom, tretji odstavek (dejavnosti, ki plačujejo DDV s preverjanjem davčnih osnov) in od teh k drugim dejavnostim niso obdavčeni in niso navedeni v vrstici VE38. 1.102439024390244 Line VJ14 sales of commercial buildings or parts thereof as provided for by article 10, no. 8-ter, letter b) and letter d), for which the tax is payable by the seller, in accordance with article 17, paragraph 6, letter a-bis). V vrstici VJ14 se navedejo nakupi proizvodnih objektov ali delov objektov v skladu z 10. členom št. 8-ter, črka b) in črka d) za katere je obveznost cesionarja v skladu s 17. členom, 6. odst., črka a-bis). 1.0578034682080926 If taxpayers complete lines VR3 and VR4 (regarding the lesser credit surplus deductible for the three-year period), they may also cross box 4 of line VR2 if they so choose if there are depreciable assets and goods and services for studies and research, as long as the tax relating to said purchases is not already included in the lesser credit requested as a refund. V primeru, da zavezanec izpolni vrstici VR3 in VR4 (za povrnitev manjšega presežka kvartala, ki se lahko odbije) lahko označi, morebiti tudi kvadratek 4 vrstice VR2 v primeru nakupa amortizacijskih sredstev ali izdelkov in storitev za izobraževanje in raziskave, če davek, ki zadeva te nakupe ni že zajet v manjšo zahtevano terjatev za povračilo. 0.9655172413793104 • controlling companies or bodies must file their own annual returns, comprising the • družba ali kontrolna ustanova morata predložiti letno napoved v kateri je zajeta tudi 1.1958041958041958 Box 4 must be crossed by taxpayers who, starting from 2010, waived the option for the application of tax in the ordinary ways (see Appendix under the entry "Agriculture"). Kvadratek 4 označijo zavezanci, ki so od leta 2010 preklicali opcijo za uporabo davka na navadne načine (glej Dodatek , postavka "Kmetijstvo"). 0.8540856031128404 Section 3 of part VS must indicate the credit surplus of the group carried forward from the previous year, used during the course of 2010 to set off the debits transferred by the individual group companies; - part VV contains the periodic payments by the group; - part VW contains the data relating to the payment of the group's annual tax; - part VY contains the data relating to the VAT to be paid or the amount of the tax credit for the V razdelek 3 v preglednici VS je treba navesti presežek terjatve skupine, ki se prenese iz predhodnega leta in se uporablja v teku leta 2010 za kompenziranje davkov prenesenih iz posameznih družb skupine; - v preglednici VV so navedena obdobna plačila skupine; - v preglednici VW so navedeni podatki plačila letnega davka skupine: - v preglednici VY so navedeni podatki za DDV, ki se ga plača ali davčna terjatev skupine; - v preglednici VZ je treba navesti podatke odbitnih presežkov skupine dveh predhodnih let v 1.2608695652173914 It is also to be remembered that the concept of taxable operations that are different from the ones indicated in the first paragraph of article 34, include those operations that are carried out by the agricultural producer in the environment of his own agricultural enterprise, but are of an accessorial nature compared to the core productive activity, for example, the sales of agricultural products included in the second part of Table A, the sale of agricultural products purchased from third parties at an equal or higher level to those coming from their own beds, woods or livestock, to improve the quality of the goods produced (for a correct definition of these different operations see "Agriculture" in the Appendix). Obdavčeni posli, ki niso navedeni v prvem odstavku 34. člena so posli, ki jih izvaja kmetijski proizvajalec v okviru istega kmetijskega podjetja, katerega lastnost je postranskost glede na proizvodno kmetijsko dejavnost kot tako, kot so npr. cesije kmetijskih proizvodov zajete v drugem delu tabela A, cesije kmetijskih proizvodov kupljenih pri tretjih osebah v enaki ali večji meri kot tisti, ki izhajajo iz lastnega sklada, gozda ali vzreje za količinsko izboljšanje sredstev lastne proizvodnje (za pravilno določanje različnih poslov, glej Dodatek, postavka "Kmetijstvo"). 1.176 - In line 1 indicate the amount of the considerations and costs relative to trips made wholly within the European Union (EU); - in line 2 indicate the amount of the considerations and costs relative to trips made outside the EU; - in line 3 indicate the amount of the considerations and costs relative to mixed trips, i.e. those made partly within the EU and partly outside the EU; - in line 4 indicate the total of the considerations and costs set out in the preceding lines; - in lines 5 and 6 indicate the costs relative to mixed trips (referred to in line 3), indicate the EU portion and the portion outside the EU separately; - in line 7 indicate the percentage of the mixed costs [(line 5 : line 3) x 100]; - in line 8 indicate the EU portion of the considerations relative to mixed trips, determined by multiplying the amount of the considerations in line 3 by the percentage determined in line 7; - in line 9 indicate the amount of the taxable considerations, being the sum of the considerations relative to trips carried out wholly in the EU (line 1) and the EU portion of the considerations relative to mixed trips (line 8); - in line 10 indicate the amount of the considerations relative to trips carried out outside the EU, calculated by adding the amounts in lines 2 and 3 and subtracting the amount in line 8. - V vrstico 1 vnesite znesek plačil in stroškov potovanj, ki so bila v celoti izvedena na ozemlju EU); - v vrstico 2 vnesite znesek plačil in stroškov potovanj, ki so bila v celoti izvedena zunaj ozemlja EU; - v vrstico 3 vnesite znesek plačil in stroškov mešanih potovanj in sicer potovanj, ki so delno izvedena na ozemlju EU in delno zunaj ozemlja EU; - v vrstico 4 navedite vsa plačila in stroške v skladu s predhodnimi vrsticami; - v vrstice 5 in 6 vnesite stroške mešanih potovanj (vrstica 3), ločeno za del EU in za del zunaj EU; - v vrstico 7 vnesite odstotek mešanih stroškov (vrstica 5 : vrstica 3) x 100]; - v vrstico 8 vnesite znesek plačil za mešana potovanja za del EU, ki se določi tako, da se pomnoži znesek plačil iz vrstice 3 za odstotek, ki izhaja iz vrstice 7; - v vrstico 9 vnesite znesek obdavčenih plačil, ki izhajajo iz zneska plačil za potovanja v celoti izvedena v EU (vrstica 1) in plačila za mešana potovanja za del EU (vrstica 8); - v vrstico 10 vnesite znesek plačil za potovanja izvedena zunaj EU, ki se določi tako, da se sešteje znesek iz vrstic 2 in 3 ter se deli znesek v skladu z vrstico 8. 1.0689655172413792 • purchases relating to operations carried out by travel agencies with the application of the • nakupi za posle, ki jih izvajajo potovalne agencije z uporabo posebnega režima, ki ga 1.9069767441860466 abovementioned operations are performed within the scope of occasional activities or of activities that are instrumental to the pursuit of the ends of the business. okviru priložnostnih dejavnosti ali proizvodne dejavnosti za doseganje cilja podjetja. 1.0851063829787233 • sports associations with no legal personality governed by article 36 et seq. of the Italian Civil Co • športna združenja in društva, ki so ne zasebne pravne družbe v skladu 36 člen civilnega zako 1.1975308641975309 graph 1 of article 38-quater (for further details see the instructions for section 2 of part VE); prvi odstavek (za nadaljnja pojasnila glej navodila v razdelku 2 preglednice VE); 1.2293906810035842 The purchasing party must integrated the invoice issued by the selling party without charge of tax, with the indication of the applicable rate and the relative tax and record it in the invoices register as per article 23 or in the considerations register as par article 24 in order to ensure that it is included in the periodical liquidations. Kupec mora integrirati fakturo, ki jo je izdal cedent brez bremenitve za davek z navajanjem davčne stopnje, ki se uporablja in davka ter zabeleži v register izdanih faktur v skladu s 23. členom ali register plačil v skladu s 24. členom v namene da se jo zajame v obdobna plačila. 2.315436241610738 Pursuant to article 1, paragraph 114, of the 2008 Budget Bill, the minimum taxpayers regime may also cease to apply as a result of a notice of assessment becoming final. Also in this case the regime ceases to apply starting from the year following the year in which one of the abovementioned conditions is definitively assessed as not being met. V skladu s 1. členom, 114. odstavek finančnega zakona 2008, režim malih zavezancev lahko preneha tudi po obvestilu o ugotovitvi, ki postane dokončno. 1.1734693877551021 Part 3 - The flat-rate method of determining the margin (paragraph 5 of article 36 of Decree Law no. 41/1995) The following information must be provided: - in line 20 indicate the considerations, relating to the taxable transactions, inclusive of the tax, subdivided among the various rates applied; - in line 21 indicate the considerations relating to all the non-taxable transactions carried out, which do or do not contribute to the formation of the ceiling; - in line 22 indicate the gross margins, relating to the taxable transactions, on the basis of the rates applied. 3 Del. - Pavšalna metoda marže (36. člen, 5. odst. zakonskega odloka št. 41/1995) Podatki, ki jih je treba navesti, so naslednji : - v vrstico 20 se navedejo plačila za obdavčene posle, ki vsebujejo DDV in so razdeljeni v različne uporabljene davčne stopnje; - v vrstico 21 navedite plačila za vse neobdavčene izvedene posle, ne glede na to, ali prispevajo ali ne k nastanku plafona; - v vrstico 22 navedite bruto marže za obdavčene posle, razdelene na podlagi uporabljenih davčnih stopenj. 1.1419558359621451 In this section, the so-called mixed agricultural enterprises (article 34, paragraph 5) must also indicate the sales of goods that are different from those from the agricultural or ichthyic sectors referred to in Table A enclosed with Presidential Decree 633/72, as well as any services carried out, that fall outside the sphere of application of article 34-bis. V tem razdelku morajo biti prav tako navedena mešana kmetijska podjetja (34. člen, 5. odst.), cesije sredstev, ki niso kmetijska in ribiška v skladu s prvim delom Tabela A priložene odloku predsednika republike št. 633/72 ter morebitne storitve, ki so drugačne od tistih, ki spadajo v okvir uporabe v skladu s 34-bis. 1.1285714285714286 Line VO31, box 1 must be crossed exclusively by trade unions and labour associations operating in the field of agriculture, which communicate that they have applied, during 2010, the calculation of VAT and income in the ordinary manners as provided for by article 78, paragraph 8 of Law no. 413 of 30 December 1991, as amended by article 62, paragraph 1, letter a) of Decree Law no. 331 of 1993. Vrstica VO31, kvadratek 1 izpolnijo izključno sindikalna in strokovna združenja, ki delujejo na področju kmetijstva, ki obvestijo, da so v letu 2010 določili DDV in dohodek na navaden način v skladu s 78. členom, 8. odst., zakona št. 413 z dne 30. decembra 1991, spremenjenega na podlagi 62. člena, 1. odst., črka a) zakonskega odloka št. 331 z 1993. 1.1879350348027842 Accordingly, for taxpayers who must effect both monthly and quarterly payments, the amount paid in advance will firstly be deducted from the total tax due for the month of December; any surplus will then be deducted from the amount due for the last calendar quarter (paragraph 4, article 74) and finally, in respect of any residual amount, from the total tax due in terms of the adjustment when the annual return is made by the subjects referred to in article 7 of Presidential Decree no. 542 of 14 October 1999. V primeru, da zavezanci, ki plačujejo mesečno ali trimesečno se plačana akontacija odbije od celotnega davka za mesec december; morebitni presežek se potem odbije od dolgovanega zneska za zadnje koledarsko tromesečje (74. člen, 4. odst.) in končno za morebitni preostali znesek od višine dolgovanega davka iz naslova poravnave pri letni napovedi subjektov v skladu s 7. členom odloka predsednika republike 14. oktober 1999, št. 542 1.3166666666666667 This part must include the taxable amount and the tax relating to the abovementioned operations, taking the variations referred to in article 26 into account. V preglednici morajo biti navedeni davčna osnova in davek za omenjene posle upoštevajoč spremembe v skladu s 26. členom. 0.8392857142857143 For direct taxation purposes, minimum taxpayers apply a tax in lieu of income tax and other additional regional and local taxes of 20 per cent of income, calculated in accordance with paragraph 104 of article 1 of the 2008 Budget Bill. Za neposredne davke uporabljajo mali zavezanci na prihodke določene v skladu z odstavkom 104, 1. člena finančnega zakona 2008 nadomestni davek za prihodke in dodatni pokrajinski in občinski davek davek v višini 20%: le-ti so oproščeni pokrajinskega davka na proizvodne dejavnosti. 1.1018518518518519 These are purchases made from subjects as provided for in the final paragraph of article 6 in addition to purchases from subjects who use the option provided for by article 7 of Decree Law no. 185 of 2008 out (VAT cash accounting scheme). Gre za nabave, ki jih opravljajo subjekti v skladu z zadnjim odstavkom 6. člena ter za nabave subjektov, ki so uveljavljali določilo v skladu s 7. členom zakonskega odloka št. 185 z 2008 (Ddv po plačani realizaciji). 1.1232876712328768 In addition, the tax relating to deferred payments, including from previous years, to the State and other individuals pursuant to the last paragraph of article 6, must be paid with the last annual return even if these have not yet become payable. Poleg tega z zadnjo letno napovedjo se plača davek za posle in zapade v plačilo z zamikom tudi v predhodnih letih v odnosu na državo in drugih subjektov v skladu z zadnjim odstavkom 6. člena, če še ni zapadlo v plačilo. 1.2173913043478262 exclusively exempt operations with option article 36-bis izključno neobdavčeni posli z opcijo , 36-bis. 1.52734375 We wish to make it clear that with the aim of establishing the prevalence of the aforesaid transactions with respect to the overall amount of the transactions carried out, it is also necessary to include among the aforesaid transactions the exports and assimilated transactions in terms of articles 8, 8-bis and 9, as well as the transactions in terms of article 58 of Decree Law No. 331/93. Podčrtujemo, da zato, da se preveri obstoj omenjenih posegov v primerjavi s skupno vsoto izvedenih posegov, je treba omenjenim posegom prišteti tudi izvoze in izenačene operacije, ki izhajajo iz 8., 8-bis in 9. člena ter posege, ki izhajajo iz 58. ods Z.O. 1.2008547008547008 The same line must also be completed in the special circumstances in which a company outside the group, incorporated a controlling company in 2010, with the consequent discontinuance of the group in the course of the year, in order to indicate the surplus group credit (resulting from the VAT summarizing form IVA 26 PR part VY of the return of the excontrolling incorporated company) which has been set-off in 2010 by the incorporating company and for which the said company must provide guarantees as provided for by the Ministerial Decree of 13 December 1979. Ista vrstica se izpolni tudi v posebnem primeru, ko družba zunaj skupine pripoji v letu 2010 kontrolno družbo s posledičnim prenehanjem skupine v teku leta, da se navede presežek terjatve skupine (ki izhaja iz povzetne pregled DDV 26 PR preglednico VY napovedi družbe, bivše kontrolne pripojene), ki je bila kompenzirana v letu 2010 s strani pripojitvene družbe in za katero mora omenjena družba dati jamstva, ki jih predvideva ministrski odlok z dne 13.decembra 1979. 1.0 te in partnerships or professional associations as referred to in article 5 of the TUIR (Income Tax nih družbah ali strokovnih združenjih v skladu s 5. členom enotnega besedila o dohodnini (TUIR) ali 1.143884892086331 • fifty percent of the amount from line VE25 if in line VF30 box 7 has been crossed by agricultural enterprises supplying services, primarily through the use of business equipment and resources normally employed in the agricultural activity, subject to the flat-rate deduction regime as provided for by article 34-bis. • petdeset odstotkov zneska v vrstici VE25, če so v vrstici VF30 označili kvadratek 7 označila kmetijska podjetja, ki ponujajo storitve s pretežno uporabo orodij in storitev podjetja, ki se običajno uporabljajo v pavšalno obdavčeni kmetijski dejavnosti v skladu s 34-bis členom. 1.179245283018868 Subjects whose tax domicile or operational headquarters, on 01 October 2009, were located in the municipalities affected by the flooding which occurred on that date in the province of Messina for whom the decree of 08 October 2009 granted the suspension, from 01 October 2009 to 01 November 2009, of the terms for tax obligations and payments expiring during the same period. Subjekti z davčnim domicilom ali poslovnim sedežem na dan 01. oktobra 2009 v občinah, ki so jih prizadele ujme omenjenega dne v pokrajini Messina za katere je dekret z dne 08. oktobra 2009 predvidel prekinitev rokov za izpolnjevanje in plačilo zapadlih dajatev od 01. oktobra 2009 do 01. novembra 2009 v istem obdobju. 1.0769230769230769 Users are also advised to consult the website at http://assistenza.finanze.it as well as http://telematici.agenziaentrate.gov.it for information of a legislative or technical nature. Poleg tega svetujemo, da si ogledate internetno stran http://assistenza.finanze.it ter http://telematici.agenziaentrate.gov.it, za informacije tehnične in pravne narave. 1.1825396825396826 For users different from individuals, it is pointed out that one of the appointed Agents or Operators must generate the necessary secure environment. V primeru, da uporabniki niso fizične osebe, izvede generiranje varnega okolja eden od pooblaščenih upraviteljev ali delavcev. 0.7301587301587301 1) the front cover reporting personal details; 1) naslovno stran, v kateri mora navesti svoje matične podatke; 1.3206106870229009 9 Subjects affected by other exceptional events If the subject has made use of relief not considered in the codes listed, the number 9 must be indicated in the box provided. V primeru, ko je subjekt uveljavljal olajšave, ki jih ne predvidevajo navedene šifre, mora v ustrezen kvadratek navesti številko 9. 1.329073482428115 In cases where the purchaser has given the transferor, the invoice endorsed by the Customs Office at the exit point from European Community territory by the end of the fourth month after the operation and in the tax year, the transferor must add a negative variation, equal to the adjusted tax amount, to line VE24, so as to make up for the VAT (in this case the relative tax amount must not be included in part VF). V primerih, ko kupec vrne cedentu do četrtega meseca po opravljenem poslu in v davčnem letu fakturo, ki jo je potrdil carinski urad ob izhodu iz Skupnosti, mora cedent vnesti spremembo v minus, ki je enaka popravljenemu davku, v vrstico VE24, da se pridobi DDV (v tem primeru se davek ne zajame v preglednici VF). 0.8255813953488372 percentages set out in article 30, paragraph 1, of Law no. 724 of 1994. izhaja iz uporabe odstotkov v skladu s 30. členom, 1. odstavek, zakona št. 724 v 1994. 1.0491329479768785 Line VO23, box 1 must be crossed by partnerships, by limited liability companies and cooperatives which qualify as agricultural enterprises as provided for by article 2 of Legislative Decree no. 99 of 29 March 2004, and which intend to communicate the choice made, as from 2010, to calculate income pursuant to article 32 of the TUIR (Income Tax Consolidate Act). Vrstica VO23, kvadratek 1 označijo osebne družbe, od družbe z omejeno odgovornostjo in zadruge, ki imajo kvalifikacijo kmetijske družbe v skladu z 2. členom, zakonodadajnega odloka št. 99 z dne 29. marca 2004 in nameravajo obvestiti o izvajani opciji od leta 2010 za določanje prihodka v skladu z 32. členom, enotnega besedila o dohodnini (TUIR). 1.2037037037037037 • field 1, the VAT registration number of the controlling entity; • polje 1, identifikacijska številka kontrolne družbe; 0.9257142857142857 In any case, taxpayers who indicate the code 4 and an annual tax credit must complete line VX2 or the corresponding line of part RX in the Unico 2011 return form. Navedba šifre 4 s strani subjektov,ki navajajo letni davčni dobropis zahteva v vsakem primeru izpolnjevanje vrstice VX2 ali ustrezne vrstice preglednice RX obrazca Unico 2011. 1.046376811594203 Field 1 indicate the total amount of exempt operations as referred to in article 10, number 11, carried out by agents who produce investment gold or who transform gold into investment gold, identified by article 19, paragraph 3, letter d), equated with taxable operations for the purposes of deduction (see Appendix, "Transactions relative to gold and silver"). V polje 1 se navede vrednost davka oproščenih poslov v skladu z 10. členom, št. 11, ki jih izvajajo subjekti, ki proizvajajo investicijsko zlato ali slednjega predelujejo v investicijsko zlato v skladu z 19. členom, 3. odst., črka d), ki so enakovredni obdavčenim poslom v namene odbitka davka (glej Dodatek "Posli v zvezi z zlatom in srebrom"). 1.2258064516129032 • certification of the considerations; • obveznost potrjevanja plačil; 1.3220338983050848 Box 1 must be crossed by exempted agricultural producers as referred to in paragraph 6, first and second period of article 34, that is with a business turnover not exceeding 7,000 Euro, who waived, in 2010, exemption from payment of tax and all documentary and accounting obligations, including the annual return, with the exception of the obligation to number and preserve invoices of purchases and customs bills of entry (see Appendix under the entry "Agriculture"). oproščeni v skladu s 6. odst, 34. člena in sicer s poslovnim prometom, ki ne presega 7.000 eur, ki so se od leta 2010 odrekli oprostitve plačila davka in vseh dokumentacijskih in računovodskih obveznosti, vključno z letno napovedjo, razen obveznosti oštevilčenja in shranjevanja faktur za nakupe in carinske listine (glej Dodatek, postavka "Kmetijstvo"). 1.1358024691358024 exempt operations with option article 36-bis and taxable operations with separate accounting proščeni posli z opcijo , 36-bis člen in obdavčeni posli z ločenim knjigovodstvom 1.275 For the purposes of claiming the refund of the deductible excess, in whole or in part, taxpayers legally entitled to do so must include in the computation referred to in article 30, third paragraph letter a), the transactions relative to transfers of investment gold, which are taxable by choice, as well as those relative to industrial gold and pure silver, carried out in terms of paragraph five of article Zahtevek za celotno ali delno povračilo odbitnega presežka morajo zavezanci vključiti v obračun v skladu s 30. členom, tretji odstavek, črka a) posle cesije investicijskega zlata, ki so opcijsko obdavčeni ter posle povezane z industrijskim zlatom in čistim srebrom, ki se opravljajo v skladu s 17. členom, peti odstavek. 1.1204819277108433 Users are reminded that taxpayers other than individuals authorised to use the Fisconline service are subject to the same regulations as appointed intermediaries and appointed operators. Uporabniki, ki niso fizične osebe,usposobljenim za storitev Fisconline, uporabkljajo zakonske predpise, ki zadevajo pooblaščene upravitelje in pooblaščene operaterje. 1.357843137254902 Part 2 - The global method of determining the margin (paragraph 6 of article 36 of Decree Law no. 41/1995) The information can be taken from the special transfers and purchases register provided for in terms of paragraph 4 of article 38 of Decree Law 41/1995 referred to above. 2 Del. - Globalna metoda marže (36. člen, 6. odst. zakonskega odloka št. 41/1995) Podatki so povzeti iz posebnih registrov cesij in nakupov, ki jih prredvideva 38. člen, 4. odst.zakonskega odloka 41/1995. 1.063063063063063 Line VL35 indicate the part of the credit received following transfer carried out by a savings management company as provided for by article 8 of Decree Law 351 of 2001 and used to reduce the VAT debit resulting from the current return. V vrstico VL35 se navede del terjatve, prejete po cesiji, ki so jo izvedle družbe za upravljanje v skladu z 8. členom, zakonskega odloka št. 351 z 2001 in se uporablja za zmanjšanje obveznosti DDV, k izhaja iz te napovedi. 1.1 Those who present the unified return must indicate the required data in part VX in part RX in the form UNICO (Personal Income Tax Return) 2011. Subjekti, ki predložijo poenoteno napoved, morajo navesti zahtevane podatke v preglednici VX ne preglednici RX obrazca UNICO 2011. 1.2924335378323109 The following information must be provided: - in line 1 indicate the aggregate amount of the considerations, gross of the tax, relative to the transactions carried out (taxable and non-taxable), which fall within the particular regime, including the transfers made vis-à-vis community persons (which, in effect are considered as transactions within the State) and the transfers of goods not subject to VAT because they have a zero margin (on the assumption that the costs, calculated for each transaction, are equal to or greater than the sale consideration); - in line 2 indicate the gross margins relative to taxable transactions. Podatki, ki jih je treba navesti, so naslednji: - v vrstico 1 se navede skupni znesek plačil z davkom, za izvedene posle (obdavčene ali ne), ki spadajo v poseben režim in zajemajo tudi cesije izvedene pri subjektih EU (ki se smatrajo za posle znotraj države) ter cesije sredstev, ki niso obdavčeni z DDV zaradi tega ,ker je njihova marža nič (v primeru, ko so stroški, obračunani za vsak posel, enaki ali večji od zneska od prodaje); - v vrstico 2 se navede bruto marža za obdavčene posle. 1.5058823529411764 Line VE36 indicate in field 1 the overall amount of operations carried out during the year with VAT payable in subsequent years. V vrstico VE36 se v polje 1 navede skupni znesek poslov, ki se izvajajo v teku leta z 1.1272727272727272 VAT Form 26/PR 2011 which summarises the groups' VAT payments. Preglednica DDV 26PR/2011, ki zajema izplačilo skupini. 1.4251497005988023 As specified above (see paragraph 1.2), taxpayers with unified accounting systems in terms of VAT must complete their modularly structured return form consisting of: - the front cover containing, in particular, the taxpayer's details and the signature of the return; - a form, consisting of several parts (VA - VC - VD - VE - VF - VJ - VH - VK - VR - VLVT - VX - VO), to be filled in by every subject to report accounting data and other data concerning the business performed; Kot je bilo prej poudarjeno (glej odstavek 1.2) zavezanci, ki imajo poenoteno knjigovodstvo DDV, morajo izpolniti obrazec za napoved z modularno strukturo in sestoji iz: - naslovne strani, ki vsebuje predvsem podatke zavezanca in podpis napovedi; - obrazec sestavljen iz več preglednic (VA - VC - VD - VE - VF - VJ - VH - VK - VR - VL 1.394736842105263 The line must indicate in field 1 the tax code of the consolidating company and in field 2 the amount of the credit transferred, as provided for by article 7, paragraph 1, letter b), of the decree of 9 June 2004. V vrstici navedite v polje 1 davčno številko in v polje 2 znesek prenesenega dobropisa v skladu s 7.členom, 1.odst., črka b) odloka z dne 9.junija 2004. 0.9721362229102167 • fifty percent of the amount from line VE25 if in line VF30 box 4 has been crossed, reserved for agricultural enterprises providing farm holidays in accordance with Law no. 96 of 20 February 2006, which use the special flat-rate system for calculating VAT payable provided for by article 5 of Law no. 413 of 1991. • petdeset odstotkov zneska v vrstici VE25, če je bil v vrstici VF30 označen kvadratek 4, namenjen kmetijskim podjetjem, ki opravljajo kmetijsko dejavnost v skladu z zakonom št. 96 z dne 20. februarja 2006, ki uporabljajo poseben sistem pavšalneda določanja dolgovanega DDV, ki ga predvideva 5. člen, zakona št. 413 z 1991. 1.1692708333333333 In cases of withdrawal of a controlled company from the group in the course of the year or in cases of control termination in the course of the year, parts VH shall report both the debts and the credits transferred and the results of the periodical liquidations performed, including any payment on account to be indicated in linse VH13 after these events; in part VK also section 3 must be filled in to report the data concerning the control period. V primeru izstopa iz skupine v teku leta kontrolirane družbe ali cesije kontrole v teku leta, morajo v preglednici VH biti navedeni tako dolgovi kot tudi prenesene terjatve, tako izvedena obdobna izplačila, vključno z morebitno akontacijo, ki se navede v vrstico VH13, po teh dogodkih v preglednici VK mora biti izpolnjen tudi razdelek 3, da se poudarijo podatki za kontrolno obdobje. 1.0101010101010102 - the identification of the start of the performance as the moment in which the tax is levied at the - določanje trenutka obdavčenja na začetku izvajanja prireditve, razen za posle, ki se izvajajo kot 1.7753846153846153 In order to verify whether the returns electronically filed were filed in good time, it must be remembered that returns filed within the deadlines provided for in Presidential Decree no. 322 of 22 July 1998 and subsequent amendments, which were rejected by the electronic service, will be deemed to have been filed in a timely manner, provided that they were re-filed within five days of the date of the notification from the Revenue Agency containing the reasons for the rejection (see Circular of the Ministry of Finance - Department of Collections no. 195 dated 24.09.1999). št. 322 z dne 22. julija 1998 in z naslednjimi spremembami, vendar so iz elektronske storitve odstranjene, če so ponovno posredovane v petih delovnih dneh, ki sledijo dnevu izdaje obvestila Agencije za Prihodke, ki potrjuje razlog odstranitve (okrožnica Ministrstva za Finance - Oddelek za Prihodke št. 195 z dne 24.09.1999). 1.2740384615384615 As regards the tax discharged on the purchase and import of depreciable goods, we point out that what is due is the refund of the deductible tax relative to the purchases recorded during 2010, as well as to the purchases of the abovementioned goods recorded in previous years, where the refund was not claimed or where it was set off in the F24 form, but where from the accounting entries it appears that the tax was either entirely or partially brought forward as a deduction in subsequent years (see Circular letter no.13/1990). V zvezi z davkom na nakupih in uvozih odpisnih dobrin spominjamo, da se uveljavi povračilo davka, ki je deležen odbitka, tako za nakupe iz leta 2010, kot za nakupe omenjenih dobrin iz prejšnjih let, v primeru, da zavezanec še ni vročil prošnje za povračilo ali še ni prejel povračila v obrazcu F24, temveč iz knjigovodskih opomb je davek v celoti ali delno odbit v naslednjih letih (primerjaj okrožnico št. 13/1990). 1.0672268907563025 Penalty of 200% of the amount for credits set off in excess of 50,000 euros (article 27, paragraph 18, Decree Law no. 185/2008) 200% sankcija znesek kompenziranih dobropisov v višini, ki presega 50.000 eur ( 27.člen, 18.odst.,zakonskega odloka št. 1.2219570405727924 It is pointed out that the carrying out of exempt operations on an occasional basis or exempt operations exclusively as provided for by no. 1 to 9 of article 10 which do not fall within the normal sphere of activity of the business or which are accessory to taxable operations by a subject whose main activity is essentially subject to VAT, as well as the carrying out of taxable operations by a subject whose business activity is essentially exempt, does not give rise to the application of the pro rata charge. Treba je vedeti, da občasno izvajanje neobdavčenih poslov ali izključno neobdavčenih poslov predvidenih v št. od 1 do 9, 10. člena, ki ne spadajo v dejavnost podjetja ali stranske posle obdavčenim poslom s strani zavezanca, ki izvaja v glavnem dejavnost, ki je obdavčena z DDV kot tudi občasno izvajanje obdavčenih poslov s strani subjekta, ki izvaja v glavnem neobdavčeno dejavnost, ne velja uporaba proporcionalnosti. 0.5214285714285715 SECTION 5 - Option regarding IRAP (Regional Tax on Productive Activities) RAZDELEK 5 - Opcija v namene davka IRAP Določanje davčne osnove IRAP s strani javnih subjektov, ki izvajajo tudi trgovsko dejavnost (10-bis. 1.1785714285714286 Other bodies and institutions 40. Druge ustanove in zavodi 40. 1.0172413793103448 Ordinary accounting system for artists and professionals - Article 3, paragraph 2, Presidential Decree no. 695 of 1996 Režim navadnega knjigovodstva za umetnike in strokovnjake - 3. člen, 2. odst., Odloka Predsednika Republike (O.P.R.) 1.3700440528634361 Line VA14 must be completed by taxpayers who starting from the tax period following the one to which the current declaration refers wish to make use of the specific regime disciplined by article 1, paragraphs from 96 to 117, of Law no. 244 of 24 December 2007 (see Appendix under the entry "Minimum taxpayers"). Vrstico VA14 morajo zavezanci izpolniti od davčnega obdobja, ki sledi obdobju, ki se nanaša na to napoved nameravajo uveljavljati poseben režim, ki ga ureja 1. člen, odstavki od 96 do 117, zakona št. 244 z dne 24.decembra 2007. 1.260752688172043 If the bankruptcy proceedings have started during the year 2010 official receivers and courtappointed liquidators, shall file the VAT return concerning the entire tax year, inclusive of two forms: the first form concerns the transactions recorded in the part of the solar year preceding the declaration of bankruptcy or compulsory administrative liquidation (remembering to cross the box in line VA3); the second form concerns the transactions recorded after this date. V primeru, da se je stečajni postopek začel v letu 2010 morajo stečajni in likvidacijski upravitelji predložiti letno napoved DDV za celo davčno leto in zajema dva obrazca: prvi, za posle registrirane v tistem delu koledarskega leta, pred napovedjo stečaja ali prisilne poravnave (potrebno je označiti kvadratek v vrstici VA3) in drugi za posle registrirane po tem datumu. 0.8333333333333334 4.1 Front cover 4.1 Naslovna stran 1.2843137254901962 If the bankruptcy proceedings have started in the period between 1st January 2011 and the deadline established by the law for the filing of the VAT return form concerning 2010, and if this return is not considered as filed by the taxpayer that has gone bankrupt or has been subject to compulsory administrative liquidation, said return must be filed by the official receivers or court-appointed liquidators within the ordinary terms, i.e. within four days from nomination if this term expires after the ordinary filing term. V posebnem primeru, da stečajni postopek začne v obdobju od 01. januarja 2011 do konca zakonskega roka zapadlosti za predložitev letne napovedi DDV za leto 2010 in napoved ni predložil zavezanec v stečaju ali v prisilni poravnavi, morajo to napoved predložiti stečajni ali likvidacijski upravitelji v običajnih rokih ali v štirih mesecih od imenovanja če ta zadnji rok zapade po navadnem roku za predložitev. 1.1491228070175439 Line VO32, box 1 must be crossed by those carrying out activities in the farm holiday sector, as referred to in Law no. 96 of 20 February 2006, who have opted, starting from 2010, for the deduction of VAT and income in the ordinary manners and thus communicate that they have not made use of the flat-rate calculation of the tax as provided for by article 5 of Law no. 413 of 30 December 1991. Vrstica VO32, kvadratek 1 označijo subjekti, ki izvajajo dejavnost kmečkega turizma v skladu z zakonom št. 96 z dne 20.februarja 2006, ki so od leta 2010 izbrali za odbitek DDV in za določanje dohodka na navaden način in so obvestili, da se ne poslužujejo pavšalnega določanja davka, ki ga predvideva 5. člen, št. 413 z dne 30. decembra 1991. 1.0595238095238095 as provided for in article 6, paragraph 3, of the Ministerial Decree of December 13, 1979 garancije, ki jih predvideva 6. člen, 3. odst. ministrskega odloka z dne 13.decembra 0.7066666666666667 1) the front cover, like in point 1 of hypothesis A); 1) naslovno stran, kot točka 1 primera A); 2) zase, kot točka 2 primera A); 1.5290697674418605 It is pointed out that, pursuant to articles 2 and 8 of Presidential Decree no. 322 of 22 July 1998 and subsequent amendments, returns submitted within ninety days of the abovementioned deadlines are valid, but penalties are applicable in accordance with the law. št. 322 z dne 22. julija 1998 in z naslednjimi spremembami, napovedi predložene v devetdesetih dneh od roka so veljavne, razen v primeru uporabe zakonsko določenih sankcij. 1.036734693877551 In this case, since the activity was performed for the entire tax year by the deceased taxpayer, the heir or heirs shall file the return on behalf of the deceased by reporting in the part reserved for the declarant their own data with appointment code 7. V tem primeru, ker je bila dejavnost opravljeno za celo davčno obdobje s strani pokojnega zavezanca, mora dedič ali dediči predložiti napoved za račun slednjega tako, da v polje za prijavitelja vnesejo svoje podatke in navedejo šifro funkcije 7. 1.2776349614395888 In this section, one must include the taxable amount and the tax relating to goods and services purchased and imported as part of ordinary business, art or profession, resulting from invoices and customs bills of entry for imports recorded in the purchases register for the year 2010 (as referred to in article 25) or in other registers provided for with regard to legislation provisions made for special regimes, taking into account variations referred to in article 26 recorded in the same year. V preglednici morajo biti navedeni davčna osnova in davek za sredstva in storitve kupljene in uvožene med poslovanjem podjetja, izvajanjem umetnosti ali stroke, ki izhajajo iz fakture ali carinskih potrdil uvoza, beleženih v letu 2010, ki so zabeležene v registru nakupov, 25. člen, ali v drugi registru za posebne režime upoštevajoč spremembe v skladu s 26. členom beležene v istem lestu. 1.3115384615384615 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 March 1988, arrange for the transport or delivery abroad of goods for the accomplishment of humanitarian purposes, including those aimed at realizing development cooperation programmes or charitable or educational programmes (article 14 of Law no. 49 of 26 February 1987); - considerations for the performance of services rendered outside the European Union by travel and tourism agencies that fall within the scope of the special regime referred to in article 74-ter (Ministerial Decree no. 340 of 30 March 1999); - he difference between the considerations, which does not constitute the margin relative to the transactions falling within the special regime provided for by Decree Law no. 41/1995 (used goods etc.). V to vrstico je potrebno zajeti tudi: - plačila cesij sredstev in dodatne storitve , ki se izvajajo za Državno Upravo ali priznane nevladne organizacije v skladu z zakonom št. 49/1987 ki poskrbijo, glede na načine, določene z ministrskim odlokom 10.03.1988, za prevoz in špedicijo v tujino sredstev v humanitarne namene, vključno s tistimi, ki so namenjene realizaciji programov za kooperacijo in razvoj ali dobrodelne ali vzgojne dejavnosti (14. člen zakona št. 49 z dne 26.02.1987); - plačila za storitve zunaj EU potovalnih in turističnih agencij, ki spadajo v poseben režim 74-ter člena (ministrski odlok št. 340 z dne 30. marca 1999); - razlika med plačili, ki ni marža poslov, ki spadajo v poseben režim, ki ga predvideva zakonski odlok št. 41/1995 (rabljena sredstva itd.). 1.3793103448275863 It is pointed out that for the purposes of deduction, the operations indicated in this part must be included in part VF. Gre poudariti da v namene odbitka morajo biti posli navedeni v tej preglednici zajeti v 0.9964539007092199 Thus, the "debts" field must indicate exclusively the amounts paid using the ordinary tax codes for periodic VAT payments, while the "credits" fields must indicate the amounts recalculated as a result of payments made using VAT form F24 for registration of European Union vehicles. V polja "obveznosti" morajo biti vneseni samo plačani zneski na podlagi navadnih številk dajatev predvidenih za obdobna plačila DDV v polja "terjatve", morajo biti navedeni ponovno določeni zneski za izvedena plačila preko ustreznega obrazca F24 za registriranje osebnega vozila EU. 1.7272727272727273 • field 1, cost of depreciable tangible or intangible assets as provided for by articles 102 and 103 of Presidential Decree no. 917 of 22 December 1986, including assets with a cost not exceeding 516.46 euros and including the redemption price for assets already acquired under leasing agreements (for example plant, machinery and equipment); št. 917 z dne 22. decembra 1986, vključno s sredstvi, katerih stroški ne presegajo 516,46 eur in vključno s ceno odkupa za že nabavljena sredstva na leasing (npr. stroji, oprema, postrojenje, itd.); 1.1722158438576349 Sales of the aforementioned goods made to private consumers are in contrast subject to VAT in accordance with ordinary rules, and therefore must be included exclusively in section 2 of part VE (for further information see Appendix under the entry "Scrap"); - field 3 sales of investment gold which have become taxable as a result of the choice made and the related services of intermediation carried out in national territory towards taxable entities, in addition to the amount of transfers of gold other than investment gold and of pure silver, made to subjects not liable to tax (for further details see Appendix, "Transactions relating to gold and silver"); - field 4 services rendered in the construction sector by subcontractors but not taxed pursuant to article 17, paragraph 6, letter a); - field 5 sales of commercial buildings or parts thereof as provided for by article 10, no. 8-ter, letter b) and letter d), for which the tax is payable by the seller, in accordance with article 17, paragraph 6, letter a-bis. Cesije omenjenih sredstev, ki se izvajajo v odnosu do zasebnih porabnikov, so podvržene DDv po navadnih pravilih in morajo biti zajete izključno v razdelku 2 preglednice VE (za nadaljnjo poglobitev glej Dodatek, postavka "Razbitine"); - polje 3, cesije investicijskega zlata, ki so postale obdavčljive po izbiri in storitve posredovanja na ozemlju države do pasivnih davčnih subjektov, ter višina cesij zlata, ki ni investicijsko srebro in čisto srebro, ki se izvaja do pasivnih davčnih subjektov (za nadaljnje poglobitve glej Dodatek "Posli z zlatom in srebrom"); - polje 4 storitve podizvajalcev na gradbenem področju brez davčne bremenitve v skladu s 17. členom, 6.odst., črka a); - polje 5 cesije proizvodnih objektov ali delov objektov v skladu z 10. členom št. 8-ter, črka b) in črka d) za katere je obveznost cesionarja v skladu s 17. členom, 6. odst., črka abis). 1.3503184713375795 the normal sphere of activity of the business or which are accessory to taxable operations, - occasional sales of used goods, - occasional operations which come under the regime provided for by article 34-bis for dajo v dejavnost podjetja ali ki so stranske obdavčljivim poslom - občasni posli uporabljenih sredstev - občasni posli, ki spadajo v režim v skladu s 34-bis. 2.0 Determination of income in ordinary manners for other agricultural activities - Article 56 bis, paragraph 5 of the TUIR (Income Tax Consolidate Act) Določanje dohodka na navaden način za druge kmetijske dejavnosti - 56 bis. 0.9895833333333334 The application forms and accompanying instructions, as well as a list of the Revenue Agency offices, are available at http://telematici.agenziaentrate.gov.it, and at the offices themselves. Obrazci zahtevka, navodila ter spisek uradov Agencije za Prihodke, na katere se je potrebno obrniti, so na voljo na spletni strani http://telematici.agenziaentrate.gov.it ali pri samih uradih. 1.1986455981941309 • indicate the total amount of intra-community purchases of goods, taking into account adjustments as per article 26, recorded both in the output tax records (articles 23 or 24) and the input tax records (article 25), indicating in field 1 the amount for intra-community purchases, including non-taxable or exempt operations as provided for by article 42, paragraph 1, of Decree Law no. 331/1993, and in field 2 the amount for taxable purchases even if this is not deductible in accordance with article 19-bis1 or other provisions; • navedite celoten datum nabave sredstev med državami Skupnosti, upoštevajoč spremembe v skladu s 26. členom, zabeležene v registru v skladu s 23. členom ali s 24. členom, ki v registru nabav (25. člen) z vnosom zneskov nabav med državami Skupnosti v polje 1, vključno z neobdavčenimi ali oproščenimi v skladu z 42. členom, 1. odst. zakonskega odloka št. 331/1993 in v polje 2 davek za obdavčene nabave tudi če niso odbitni v skladu z 19-bis1. 1.1775 It is to be noted, in fact, that if the procedure of group liquidation has not been renewed in the following year with reference to the same controlling company, or if the procedure finished during the course of the year of control, any group credit surplus for which reimbursement has not been requested may be deducted in the periodic liquidations following the discontinuance of the group only by the controlling body or company (see Circular Letter 13 of 05.03.1990). V primeru, da postopek izplačila skupine ni bila obnovljen v naslednjem letu, ker kontrolna družba, ali ko je postopek prenehal v teku leta kontrole, morebitni presežek terjatve skupine za katerega ni bilo zahtevano povračilo se lahko izračuna kot odbitek pri naslednjih obdobnih izplačilih po datumu prenehanja skupine, samo s strani ustanove ali kontrolne družbe (okrožnica št.13 z dne 05.03.1990). 1.0988654781199352 In this case, since the activity for the entire year 2010 was performed by the transferring party (incorporated company, divided company, conferring, transferring or donating subject, etc.), the following hypotheses can occur: - if the assignor becomes extinct following the transformation, the resulting entity (incorporating, beneficiary, conferee company, transferring, donating subject, etc.) shall file for the year 2010 his or her return together with the return on behalf of the transferring party (incorporated company, divided company, conferring, transferring or donating subject, etc.), unless the obligation to file has already been fulfilled by this party directly. V tem primeru, ker je dejavnost za celo leto 2010 opravljal subjekt prosilec (pripojena družba, odcepljena družba, subjekt, ki je prejel vložek ali doniral, itd.) se lahko preverijo naslednje možnosti: - v primeru izbris subjekta prosilca po preoblikovanju nastali subjekt (pripojena družba, družba koristnica, družba, vlagateljica, subjekt cesionar, donator, itd.) mora predložiti za leto 2010 poleg svoje napovedi tudi napoved za račun subjekta prosilca (pripojena družba, odcepljena družba, subjekt vlagatelj, cedent ali donator), če deklarativno izpolnjevanje ni bilo opravljeno neposredno s strani tega subjekta. 1.2321428571428572 The authorized intermediaries belonging to the following categories are required to electronically file the statements they have prepared: Pooblaščeni posredniki, ki pripravijo napoved jo predložijo po elektronski poti, spadajo v naslednje kategorije: 1.2028985507246377 Line VO22, box 1 must be crossed by taxpayers who availed of the right to determine their income in the ordinary manners in relation to other agricultural activities. Vrstica VO22, kvadratek 1 označijo zavezanci, ki so uveljavljali pravico določanja dohodka na navaden način za druge kmetijske dejavnosti. 1.2088452088452089 Line VO20, box 1 must be crossed by unlimited partnerships, limited partnerships, shipping companies, de facto companies which carry out commercial activities, individuals who carry on commercial businesses, who, having achieved revenue of not more than 309,874.10 Euro, in 2009, for businesses having as their object supply of services, or 516,456.89 Euro for companies having as their object other activities, have exercised, for the year 2010, the option of the ordinary accounting system. Vrstica VO20, kvadratek 1 označi osebna družba, komanditna družba, družba za oboroštev, družbe, ki opravljajo trgovinsko dejavnost, fizične osebe, ki izvajajo trgovske podjeme, ki so v letu 2009 dosegli dobiček, ki ne preseže 309.874,10 evrov za družbe, katerih predmet so storitve ali 516.456,89, za družbe, kateri predmet so druge dejavnosti, so v letu 2010 izvajali opcijo navadnega režima knjigovodstva. 1.0744186046511628 Line VJ12 indicate purchases of truffles from occasional sellers without a VAT registration number, for which the transferee has issued a self-invoice in accordance with article 1, paragraph 109, of Law no. 311 of 30 December 2004. V vrstico VJ12 se navedejo nakupi tartufov od amaterskih in občasnih nabiralcev, ki niso zavezanci za ddv za katere je v skladu s odstavek 109, 1. člena zakona št. 311 z dne 30. decembra 2004 cesionar izdal fakturo. 1.0973451327433628 Calculation of income from farming for agricultural enterprises - Article 1, paragraph 1093, Law no. 296 of 27 December 2006 Določanje kmetijskega prihodka za kmetijske družbe - 1. člen, 1093. odst., zakona št. 296 z dne 27. decembra 2006 1.1070234113712374 Pursuant to article 35, paragraph 6-ter of Decree Law no. 223 of 04 July 2006, converted by Law no. 248 of 04 August 2006, the aforesaid annual limit is raised to one million Euro with regard to subcontractors at least 80% of whose turnover was accounted for by services provided to fulfil subcontracting agreements (see line VR7). zakonskega odloka št. 223, z dne 4. julija 2006, ki je bil spremenjen z zakonom št. 248, z dne 4. avgusta 2006, se omenjena letna meja poviša na milijon evrov za podzakupnike, ki so v prejšnjem letu registrirali poslovni promet, sestavljen vsaj za 80% na podlagi pogodb podzakupa (glej vrstico VR7). 0.9078947368421053 The VAT registration number of each taxpayer must always be provided. Navedena mora biti identifikacijska številka DDV, ki jo dobi vsak zavezanec. 1.0382882882882882 In the case of substantial subjective transformations which entail the completion of several sections 3 of part VL (that is, of one section 3 for each entity taking part in the transformation), line VX1 must indicate the overall amount payable resulting from the difference between the amounts payable in lines VL38 and the sum of the credit amounts indicated in lines VL39 resulting for each entity taking part in the transformation in the respective parts VL. V primeru večjega preoblikovanja subjekta,zaradi česar je potrebno izpolniti več razdelkov 3 v preglednici VL (razdelka 3 za vsak subjekt, ki je udeležen v preoblikovanju), se v vrstico VX1 vnese skupni znesek za plačat in ki izhaja iz razlike med vsoto vseh dolgovanih zneskov navedenih v vrsticah VL38 in vsotami zneskov kot terjatev navedenih v vrsticah VL39, ki izhajajo za vsak subjekt, ki je udeležen pri preoblikovanju v preglednicah VL. 1.1194029850746268 • one third of the amount from line VE25 if in line VF30 box 5 has been crossed, reserved for trade union associations operating in agriculture, in relation to the activity 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; • tretji znesek v vrstici VE25, če je bil v vrstici VF30 označen kvadratek 5 namenjen sindikalnim in stanovskim združenjem, ki delujejo v kmetijstvu za dejavnost 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; 1.0888888888888888 TAXPAYERS DIFFERENT FROM INDIVIDUALS Legal nature SUBJEKTI, KI NISO FIZIČNE OSEBE Pravna narava 1.0348837209302326 • non-taxable intra-community purchases (article 42, paragraph 1 of Decree Law 331/1993), • neobdavčeni nakupi med državami skupnosti (42. člen, 1. odst., zakonskega odloka št. 1.105263157894737 • appointment code 3 - official receiver, to be specified in the case of bankruptcy; • številka funkcije 3 - stečajni upravitelj, ki se navede v primeru stečaja; 1.286783042394015 The following information must be provided: - in line 10 indicate the considerations, relating to the taxable transactions, inclusive of the tax, subdivided among the various tax rates applied; - in line 11 indicate the considerations relating to all the non-taxable transactions carried out, which do or do not contribute to the formation of the ceiling; - in line 12 indicate the total of the purchases made and repair and ancillary expenses incurred in relation to the taxable transactions referred to in line 10. Podatki, ki jih je treba navesti, so naslednji: - v vrstico 10 se navede plačila za obdavčene posle, ki vsebujejo davek in so razdeljeni v različne uporabljene davčne stopnje; - v vrstico 11 navedite plačila za vse neobdavčene izvedene posle, ki prispevajo ali ne k nastanku plafona; - v vrstico 12 navedite višino nakupov in stroškov za popravilo in dodatkov za obdavčene posle v skladu z 10 vrstico. 1.1295546558704452 2) the same number of forms for oneself as the number of separate accounts kept, taking care to indicate only in Form no. 01 the summary data for all activities carried out in Parts VC, VD, VH, VK, VR and VO, as well as in section 2 of Part VA and in sections 2 and 3 of Part VL. 2) toliko obrazcev kolikor je knjigovodstev s tem, da poskrbi za to, da se navede samo na obrazec št.01 povzete podatke vseh dejavnosti v preglednicah VC, VD, VH, VK, VR in VO ter v razdelek 2. preglednice VA in v razdelku 2. in 3. preglednice VL. 0.9128787878787878 The invoice must contain the following wording "VAT not debited in terms of article 17, paragraph 5 of Presidential Decree no. 633 of 1972" and the transferee is obliged to supplement the invoice by setting out the rate and the relative tax. Slednji mora izdati fakturo za cesije, ki zadeva ta kategorija brez bremenitve za davek z navedbo "DDV ni obračunan na podlagi 17. člena, peti odstavek, odloka predsednika republike št. 633 z 1972" in cesionar jo je dolžan vnesti z navedbo davčne stopnje in davka. 0.9071428571428571 To facilitate the completion of the return by these taxpayers, Form A is provided in the Appendix (see under "Travel Agencies") Za lažje izpolnjevanje napovedi s strani omenjenih subjektov je v dodatku predvidena preglednica A; (glej pri postavki "Potovalna agencija") 1.1146496815286624 Line VJ6 indicate domestic purchases of scrap and other salvage material as referred to in article 74, paragraphs 7 and 8, for which the transferee is required to pay the tax. V vrstici VJ6 navedite nakupe v državi ostankov in drugih materialnih odpadkov v skladu s 74. členom, odstavka 7 in 8, za katere mora cesionar plačati davek. 1.2350230414746544 • credits used in 2010 by the declarant body or company, transferred by savings management companies as provided for by article 8 of Decree Law 351 of 2001, already included in section 2 of part VD.The amount relating to such credits must also be indicated in field 2. • uporabljene terjatve v letu 2010 s strani ustanove ali družbe prijaviteljice, ki se odstopijo družbi za upravljanje v skladu z 8. členom zakonskega odloka št. 351 z 2001, ki so že zajete v razdelku 2 preglednice VD. 1.0681818181818181 quences on the deduction that is due (for example following legislative adjustments the change na entiteto pripadajočega odbitka (npr. prehod po zakonskih spremembah iz režima celotne 1.316628701594533 NOTICE: it is emphasised that a copy of the abovementioned form signed in the original, must in any case be presented, attached to VAT form 26LP/2011, by the controlling company to the territorially competent tax collection agency (whether or not it contains a request for refund) with the inclusion of both guarantees provided by the individual companies, relative to the group credit surplus set off, as well as the guarantees provided by the controlling company for the group credit surplus set off, as provided for by article 6 of the Ministerial Decree of 13 December 1979. OPOZORILO: primer zgoraj omenjene razpredelnice, podpisane v izvirniku mora biti predložen v prilogi obrazcu DDV 26 LP/2011 od kontrolne družbe do krajevno pristojnega izterjevalca (če zajema ali ne zahtevek za povračilo) s priloženimi jamstvi posameznih družb za lastne presežke kompenzirane terjatve, ali jamstva kontrolne družbe za kompenzirani presežek terjatve skupine v skladu s 6. členom ministrskega odloka z dne 13. decembra 1979. 1.6491228070175439 Box 6 must be crossed by non-resident traders, who have registered themselves directly in Italy in terms of article 35-ter or who have formally appointed a tax representative within the State, in terms of paragraph 3 of article 17, which agent is authorized to claim the VAT refund. Kvadratek 6 prekrižajo zavezanci ne rezidenti, ki so se neposredno identificirali v Italiji na podlagi 35-ter čl., oziroma ki so formalno imenovali, na podlagi 17. čl., 3. 1.1197604790419162 Line VA1 in the event of a merger, division, conferment and transfer of the business or other extraordinary transactions, or substantial subjective transformations occurring during the course of the year, the VAT registration number of the person transformed (incorporated or division company, person conferring or ceding the business) must be indicated by the declarant taxpayer in the form (or forms in the case of separate accounts) used to indicate the data relating to the activity carried out by the said person in the period preceding the transformation. Vrstica VA1 v primeru spojitve, odcepitve, vložka ali cesije podjetja ali drugih izrednih poslov ali večjega preoblikovanja subjekta, do katerega pride v teku leta zavezanec prijavitelj navede identifikacijsko številko DDV preoblikovanega subjekta (pripojena, odcepljena družba, subjekt, ki je vložil vložek ali cedent podjetja, itd.) v obrazec (ali obrazce v primeru ločenega knjigovodstva), ki se uporablja za navajanje podatkov glede dejavnosti, ki jo le-ta opravlja v obdobju pred preoblikovanjem. 1.6057142857142856 Refund of lesser credit surplus not transferable to VAT group Part VR must be used to request the refund, pursuant to article 30, fourth paragraph (lesser of the deductible credit surpluses of the threeyear period), of the amount indicated in line VL10 in the VAT/2011 return form. Preglednica VR uporablja za prošnjo za povračilo v skladu s 30. členom, četrti odstavek (manjši odbitni presežek triletja), znesek naveden v vrstici VL10 napovedi za DDV/2011. 1.3755102040816327 Columns 3 and 4 must be filled in by all taxpayers who used the ceiling in 2010, regardless of the method of calculation followed, while the data referred to in columns 5 and 6 must be indicated only by taxpayers who during 2010 carried out purchases and imports using a ceiling related to by tax concessions during the 12 preceding months and also for the purpose of monthly auditing of the existence of the status of exporter aided by tax concessions, during 2010, as well as the availability of the ceiling in each month; - column 5: business turnover subdivided by month, for 2009; - column 6: amount of export sales, associated operations, international services, intra Stolpca 3 in 4 morajo izpolniti vsi zavezanci, ki so v letu 2010 uporabljali plafon, ne glede na metodo izračuna medtem ko podatki, katerih stoplca 5 in 6 morata biti navedena samo s strani zavezancev, ki so v teku leta 2010 izvedli nakupe in uvoze z uporabo plafona, ki se je nanašal na posle, kjer se je uveljavljala olajšava v 12 predhodnih mesecih in to tudi zaradi mesečne primerjave obstoja statusa izvoznika v teku leta 2010, z olajšavami ter razpoložljivost plafona v vsakem mesecu; 1.1388174807197944 Line VF13 purchases objectively not taxable, made without the use of the ceiling, taxexempt purchases, as well as those made as part of special regimes which require the tax to be calculated using the base from base method, with the exception of taxpayers who in 2010 made use of the minimum VAT-exempt taxpayer regime as provided for by article 1, paragraphs 96 and subsequent paragraphs, of Law no. 244 of 2007, to be indicated in line VF15. Vrstica VF13 nakupi, ki objektivno niso obdavčeni, izvedeni brez uporabe plafona, neobdavčeni nakupi, ter nakupi izvedeni v okviru posebnih režimov, ki predvidevajo določanje davka z metodo osnova iz osnove, razen nakupov subjektov, ki so v letu 2010 uveljavljali minimalni režim v skladu s 1. členom, 96. odstavek in naslednji odstavki zakona št. 244 v 2007, kar se navede v vrstico VF15. 1.0617977528089888 In this second return, the incorporating company shall report its identification data in the box reserved for the declarant with appointment code 9 and in the box reserved for the taxpayer the identification data of the incorporated company; in part VK, in field "Last month of control" (VK1 field 2) shall report the last month in which group payments were made must indicated. V tej drugi napovedi mora pripojitvena družba navesti svoje identifikacijske podatke v preglednico, ki je namenjena prijavitelju s šifro funkcije 9 in v preglednico zavezanca identifikacijske podatke pripojene družbe, v preglednico VK v polju "Zadnji kontrolni mesec" (VK1 polje 2) mora biti naveden zadnji mesec v katerem je bilo izvedeno plačilo skupine. 1.2147239263803682 Line VF17 domestic purchases, intra-community purchases and imports, net of VAT, for which, as provided for by article 19-bis1, or other enactments, the deduction of the tax payable is not admitted. Vrstica VF17 nakupi znotraj države, nakupi v državah Skupnosti in uvozi, brez DDV za katere v skladu s 19-bis1 členom ali druga določila ni dovoljen odbitek davka. 1.8888888888888888 article 1, paragraphs from 96 to 117, of Law no. 244 of 2007, to the ordinary regime. 117, zakona št. 244 v 2007, na navaden režim. 0.8901098901098901 C) Rectification of the deduction for goods purchased following extraordinary ope C) Popravljanje olajšave za nabavljena sredstva po izrednem poslu ali večjem preoblikovanju 1.3656716417910448 One is reminded that instead of the request for refunds during the year, as provided for by article 8 of Presidential Decree of 14 October 1999, number 542, such credits may be set off against other taxes, contributions and other premiums owed only by persons who may legitimately request refunds during the year, in accordance with article 38-bis, second paragraph. št. 542 z dne 14. oktobra 1999, se te terjatve lahko kot alternativa zahtevi po medletnem povračilu kompenzirajo z drugimi dajatvami, prispevki in premijami, ki jih morajo plačati samo subjekti upravičeni za medletno povračilo v skladu s 38-bis členom, drugi odstavek. 1.0315457413249212 Line VE34 indicate, in field 1, the sum of operations carried out with application of reverse charge, specifying them separately in the following fields: - field 2 domestic sales of scrap and other salvage materials as referred to in article 74, paragraphs 7 and 8, for which VAT is to be paid by the seller not subject to tax. V vrstici VE34 navedite v polje 1 vse izvedene posle z uporabo obratnega davčnega bremena, ločeno vnesene v naslednja polja: - polje 2 cesije razbitin in drugega odpadnega materiala znotraj države v skladu s 74. členom, odstavki 7 in 8, za katere je predvideno plačilo DDV s strani cesionarja, pasivni davčni subjekt. 1.4063926940639269 Intra-community purchases - Article 38, paragraph 6, Decree Law 331/1993 Line VO8, the option relates to those persons indicated in article 38, fifth paragraph, letter c) of Decree Law 331 of 1993 and, more specifically: - taxpayers who carry out exempt operations which entail the total non-deductibility of Vrstica VO8 opcija zadeva subjekte, ki so navedeni v 38. členu, peti odstavek, črka c) zakonskega odloka št. 331 z 1993, in sicer: - zavezanci, ki so opravljali davčno oproščeni posel, ki pomenijo popolni odbitek DDV od 1.6862745098039216 the payment of both taxes must be made using the consolidated payment form (form F24). uporabe obrazca za poenoteno plačilo (obrazec F24). 1.338095238095238 Box 5 must be crossed by agricultural producers that, as of the 2010 tax period, have applied VAT in the ordinary manner to operations of supply of services, instead of using the special regime provided for by article 34bis (see Appendix under "Connected agricultural activities"). davčnega obdobja 2010 za posle, storitvene dejavnosti DDV izvajali na navadne načine, namesto v okviru posebnega režima, ki ga predvideva 34-bis člen.ě (glej Dodatek k postavki "Povezane kmetijske dejavnosti"). 1.3191489361702127 - PART VF - LIABILITY OPERATIONS AND ADMISSIBLE DEDUCTIBLE VAT - PREGLEDNICA VF - PASIVNI POSLI IN ODBITNI DDV 0.8857142857142857 Set-off of non-existent credits Kompenziranje neobstoječih terjatev 1.0939226519337018 Line VJ7 indicate domestic purchases other than investment gold (so-called industrial gold) and of pure silver for which tax is payable by the transferee, as provided for by article 17, paragraph 5. V vrstico VJ7 se navedejo nakupi zlata, ki ni investicijsko, znotraj države (industrijsko zlato) ali čistega srebra, za katerega plača cesionar davek v skladu s 17. členom, 5. odst. 1.9705882352941178 Obligation to adopt separate accounting 1 module for agricultural activity and completion of section 3-B of box VF 1 module for connected agricultural activity and completion of line VF30 box 7 Obligation to adopt separate accounting 1 module for agricultural activity 1 obrazec kmetijske dejavnosti in izpolnejvanje vrstice VF30 kvadratek 7 Obveznost ločenega knjigovodstva 1 obrazec kmetijske dejavnosti 1.4702702702702704 As a result of the simplification of the accounting obligations set out above, persons who took advantage of the tax regimes provided for by article 13 of Law no. 388 of 2000 referred to above are not required to complete part VH, section 1, relating to periodic payments. Posledično zgoraj navedene računovodske poenostavitve, subjektom, ki so uveljavljali ugodne davčne režime, ki jih predvidevajo 13. členi navedenega zakona št. 388 v 2000, ne bo treba iz 1.1049562682215743 It is pointed out that the total amount of periodic payments results from the sum of the VAT data in the column "output amount paid" in the "Treasury section" of the F24 payment forms for which the tax codes have been used relative to periodic payments, even if not actually paid, due to set offs with credits relative to other taxes (or also to VAT), contributions and premiums. Skupna višina obdobnih plačil izhaja iz vsote podatkov DDV vnesenih v stolpec "Plačani dolgovani zneski" "Razdelka državne blagajne" plačilnih obrazcev F24 za katere so bile uporabjene številke za dajatve za obdobna plačila, čeprav niso bili dejansko plačani po kompenzaciji s terjatvami za druge terjatve (ali tudi DDV), prispevki in premije. 1.1204819277108433 Line VX4 indicate in this line the amount requested as a refund during completion of part VR. V vrstici VX4 navedite zahtevani znesek za povračilo, če se izpolni preglednica VR. 1.0 Line VH14 has been added; the box it contains must be crossed by taxpayers who have paid VAT in relation to subcontracting agreements. Vnesena je bila vrstica VH14 katere kvadratek morajo označiti tisti zavezanci, ki so trimesečno plačali Ddv za podpogodbe s strankami. 1.3611111111111112 2 Small and medium-sized businesses who are creditors of the abolished EFIM Article 1 of Decree Law no. 532 of 23 December 1993 and article 6 of Decree Law no. 415 of 02 October 1995, converted with amendments by Law no. 507 of 29 November 1995. 1. člen zakonskega odloka št. 532 z dne 23. decembra 1993 in 6. člen zakonskega odloka št. 415 z dne 02. oktobra 1995, spremenjenega s spremembami zakona št. 507 z dne 29. novembra 1.1851851851851851 If the taxpayer is required to file a unified return, the payment can be deferred to the expiry date established for the payment of the amounts due according to the unified statement, with an increase of 0.40% as interest for each month or portion of a month after 16 March, in consideration of the new payment terms set by art. 17 of Presidential Decree no. 435/2001, (see Circular Letter no. 51/E of 14 June 2002). Če mora subjekt predložiti skupno napoved se plačilo lahko prenese na rok, ki je predviden za plačilo dolgovanih zneskov na podlagi omenjene poenotene napovedi s povečanjem vsot in sicer 0,40% iz naslova obresti za vsak mesec ali del meseca, ki sledi 16. marcu upoštevajoč roke plačila, ki jih predvideva 17. člen Odloka Predsednika Republike (O.P.R.) 1.4522613065326633 "The relevant procedure under discussion, in the same way as for the imports of investment gold, entails the enclosure (by the taxable subject) of a certificate with the customs declaration on the subject's own letterhead, which specifies how the regulation invoked is rendered operative". "Način zajema kot za uvoze investicijskega zlata izjavo pasivnih subjektov, ki se priloži carinski deklaraciji, potrditev na papirju z glavo v katerem je izrecno specificiran naslov iz katerega se iz 0.9694656488549618 • purchases regarding occasional exempt operations as referred to in numbers from 1 to 9 of article 10, which fall outside the scope of the activity of the business or marginal to taxable operations (VAT on said operations is in any case non-deductible); • nakupi, ki zadevajo neobdavčene posle, ki se opravljajo občasno ali ki zadevajo neobdavčene posle v skladu s št. od 1 do 9, 10.člena, ki ne spadajo v dejavnost podjetja ali postranske dejavnosti ali obdavčene posle (DDV teh poslov je v vsakem primeru odbiten); 0.9655172413793104 In addition, in order to balance the data, the amount of the periodic payments due, even if not paid because of the suspension, must be indicated in line VL29, field 1. Poleg tega v namene reševanja podatkov je treba v vrstico VL29, polje 1 navesti dolgovani znesek obdobnih plačil in akontacije, čeprav niso bili plačani zaradi suspendiranja. 1.1964285714285714 In line VF53, box 2 has been introduced, to be crossed by subjects who carry out essentially exempt activities and in carrying out such activities have only occasionally carried out taxable operations. V vrstico VF53 je bil vnesen kvadratek 2, ki ga morajo označiti subjekti, ki opravljajo v glavnem davčno oproščeno dejavnost in izvajajo samo občasno obdavčljive posle. 1.0846994535519126 In the case of substantial subjective transformations which entail the completion of several section 3 of part VL (that is, of one part 3 for each entity taking part in the transformation), line VX2 must indicate the overall excess amount deductible resulting from the difference between the sum of the credit amounts indicated in lines VL39 and the sum of amounts payable indicated in lines VL38. V primeru večjega preoblikovanja subjekta,zaradi česar je potrebno izpolniti več razdelkov 3 v preglednici VL (razdelka 3 za vsak subjekt, ki je udeležen v preoblikovanju), v vrstico VX2 se vnese skupni znesek odbitnih presežkov, ki izhajajoiz razlike med vsoto vseh dolgovanih zneskov navedenih v vrsticah VL39 in vsoto dolgovanih zneskov navedenih v vrsticah VL38. 1.1910112359550562 Boxes have been added for communication of the revocation: in line VO10 boxes 26 and 27, and in line VO23. Uvedeni so bili kvadratki za sporočanje preklica v vrstici VO10, kvadratkov 26 in 27 in v 1.1067193675889329 Line VL24 indicate the amount of payments of the 2010 made using the vehicle-F24 form but relating to registrations of motor vehicles intended to be sold in subsequent years (for example vehicle registrations for the attainment of company objectives, see circular no. 52 of 2008). V vrstico VL24 navedite znesek vplačil izvedenih v letu 2010 tako, da uporabite obrazec F24 za registracijo osebnega vozila , ki je bilo v predhodnih letih odstopljeno (primer registracija za doseganje podjetniških ciljev, glej okrožnico št. 52 v 2008). 0.991304347826087 Line VF33 the box must be crossed by taxpayers who made use, in 2010, of the option referred to in article 36-bis. V vrstici VF33 morajo označiti kvadratek zavezanci, ki so v letu 2010 uveljavljali opciji v skladu s 36-bis členom. 1.0638297872340425 ded by the themselves or family members as referred to in article 60 of the TUIR (Income Tax Consoli mega ali njegovih družinskih članov v skladu s 60. členom enotnega besedila o dohodnini (TUIR) 1.0188679245283019 Furthermore, paragraph 7 of article10 of Decree Law no. 78 of 2009 also makes the use of the annual tax credit to offset amounts of over 15,000 euros subject to the return bearing the stamp of approval of the return. Poleg tega 7. odst. istega 10. člena zakonskega odloka št. 78 z 2009, podreja uporabo v kompenazcijo letnega davčnega dobropisa za zneske, ki presegajo 15.000 eur ob predložitvi potrdila o ustreznosti v napovedi. 0.6363636363636364 164 of 22 June 1998). št. 146/E z dne 10. junija 1998). 0.84375 4.2.10 - PART VR - REQUEST FOR REFUND OF ANNUAL CREDIT 4.2.10 - PREGLEDNICA VR - ZAHTEVA ZA POVRAČILO LETNEGA DOBROPISA 1.192368839427663 • the transfer by a national subject who purchases the goods in another member State, commissioning the supplier to deliver them in a third member State to the transferee, who is liable to pay the tax relative to the transaction (trilateral agreement promoted by a national subject); - the intra community transfers of agricultural products included and not included in the first part of Table A, enclosed to Presidential Decree no. 633, made by agricultural producers falling within the special regime referred to in article 34 of the aforesaid Decree; - the intra-community transfers of goods taken from a VAT warehouse with delivery to another member State of the European Union (article 50-bis, paragraph 4, letter f) of Decree Law no. 331/1993); • cesija s strani nacionalnega subjekta, ki kupi sredstva v drugi državi članici tako, da naloži dobavitelju, da jih v tretji državi članici posreduje svojemu cesionarju, ki je določen za plačilo davka za posel (možnost trikotnika, ki ga promovira nacionalni subjekt); - cesije kmetijskih proizvodov med državami Skupnosti, ki so ali ne zajeti v tabela A - prvi del, priloženi odloku predsednika republike št. 633, ki jih izvajajo kmetijski prozvajalci, ki spadajo v poseben režim v skladu s 34. členom istega odloka; - cesije med državami Skupnosti sredstev vzetih iz skladišča DDV s špedicijo v drugo državo članico EU (50-bis. 1.1818181818181819 Finally, in terms of article 20 of Legislative Decree 60/1999 cinema hall operators are entitled to a tax credit, which can be deducted when the VAT is settled and paid or set-off in terms of article 17 of Legislative Decree no. 241 of 09 July 1997, in place of the tax relief provided by the legislation previously in force. 20. člen zakonodajnega odloka št. 60/1999 je priznal izvajalcem kinematografskih dvoran, namesto bone, ki jih predvideva sistem, davčni dobropis, ki se lahko odbije namesto izplačila DDV ali kompenzira v skladu s 17. členom zakonodajnega odloka št. 241 z dne 09.j ulija 1997. 1.1826923076923077 In order to determine the exact tax amount, if the control ceased in the course of the previous year and the ex controlling company deducted the credit only starting from 1st January 2010, the ex controlling company shall include in line VL8 of the return (VAT/2011) the entire amount of the excess credit of the group resulting from the VAT summarizing form IVA 26PR- part VY of the previous year (line VY5 of the VAT return / 2010), together with any credit reported form the previous year. Za točno določanje davka, če je kontrola prenehala v teku predhodnega leta in je bivša kontrolna družba odbila terjatev samo od 01. januarja 2010, mora ta družba zajeti v vrstico VL8 te napovedi (DDV/2011) skupaj z morebitno terjatvijo preneseno iz predhodnega leta, celotno preseženo vsoto terjatve skupine, ki izhaja iz povzetega prospekta DDV 26PR- preglednica VY predhodnega leta (vrstica VY5 napovedi DDV/2010). 1.2146892655367232 It is pointed out that in the case of either a VAT credit in line VY2 or a surplus payment in line VY3 the sum of the amounts indicated in the abovementioned lines must be apportioned between lines VY4, VY5 and VY6. V primeru tako terjatve DDV v vrstici VY2 ali presežka pri plačilu v vrstici VY3 mora biti vsota navedenih zneskov v omenjenih vrsticah razdeljena med vrsticami VY4, VY5 in VY6. 0.9257703081232493 The part concerning the taxpayer must report the taxpayer's details and appointment code 6; - form no. 01 shall report the operations performed through the tax representative, filling in only in this form also section 2 in the part VA, sections 2 and 3 of part VL and parts VC, VH, VR, VT, VX and VO summarizing all the operations performed by the non resident taxpayer; - form no. 02 shall report the operations performed through the institute of direct identification, indicating, in line VA1, field 5, the VAT number attributed to the non-resident subject and the VAT number used by the same to directly absolve VAT obligations and subsequently extinguished. V polje prijavitelja mora davčni predstavnik navesti svoje podatke tako, da vpiše šifro funkcije 6; - v obrazec 01 se navedejo opravljeni posli tako, da se uveljavlja institut davčnega zastopanja tako in se izpolni samo ta obrazec tudi v razdelek 2. preglednice VA, razdelek 2. in 3. preglednice VL, ter preglednice VC, VH, VR, VT, VX in VO, ki povzemajo vse posle, ki jih izvede zavezanec, ki ni rezident; - v obrazcu št. 02 morajo biti navedena opravila tako, da se uveljavlja institut neposredne identifikacije in se v vrstico VA1, polje 5, navede identifikacijska številka DDV, ki je bila subjektu nerezidentu dodeljena in jo slednji uporablja za neposredno izpolnjevanje obveznosti DDV ter se jo nato izbriše. 1.2834645669291338 Line VE39 has been introduced to indicate operations not subject to taxation as provided for by article 7-ter carried out with VAT taxpayers in the European Union. Uvedena je vrstica VE39 za vpis nepodvrženih poslov v skladu s 7-ter členom opravljenih za subjekte davčne zavezance Skupnosti. 0.9289473684210526 - form no. 01 shall report the operations performed through direct identification, filling in only in this form also section 2 in part VA, sections 2 and 3 of part VL and parts VC, VH, VR, VT, VX and VO summarizing all the operations performed by the non resident taxpayer; - form no. 02 shall report the operations performed using a tax representative. - v obrazec 01 se navedejo opravljeni posli tako, da se uveljavi institut neposredne identifikacije in se izpolni samo ta obrazec tudi v razdelek 2. preglednice VA, razdelek 2. in 3. preglednice VL, ter preglednice VC, VH, VR, VT, VX in VO, ki povzemajo vse posle, ki jih izvede zavezanec, ki ni rezident; - v obrazec št. 02 se navedejo izvedeni posli preko davčnega predstavnika. 0.5471698113207547 Line VF19 purchases recorded in previous years for whom the tax became payable in 2010. Vrstica VF19 nakupi, ki so jih subjekti registrirali v predhodnih letih, navedeni v členu 6, zadnji odstavek, za katere je davek zapadel v plačilo v letu 2010. 1.1511627906976745 • domestic purchases, including those specified in article 58, paragraph 1, of Decree Law 331/1993; • nakupe v državi vključno z nakupi v skladu z 58. členom, 1. odst., zakonskega odloka 1.1007751937984496 Part VC must be completed by taxpayers who make use of the entitlement to purchase goods and services and import goods without the application of VAT, provided for subjects who carry out export sales, associated operations and/or international services and intra-community operations. Preglednico VC izpolnijo zavezanci, ki so uveljavili pravico, ki je predvidena za subjekte, ki izvajajo cesije pri izvozu, podobne posle in/ali mednarodne storitve in posle med državami Skupnosti, nakup sredstev in storitev in uvoz sredstev brez uporabe DDV. 1.5 In such cases, if the purchase and the corresponding transfer were carried out in different tax periods, the amount of the purchase will have to be included in line VF13 in the return relative to the year in which this was recorded V ta namen če je nakup in ustrezna cesija so bili izvedeni v drugih davčnih obdobjih se višina nakupa zajame v vrstico VF13 napovedi za leto, v karerem je 1.3837209302325582 The section is reserved for taxpayers who have recorded exempt operations for the tax period as provided for by article 10 with the exception of exclusively occasional exempt operations or operations provided for by no. 1 to 9 of article 10 which do not fall within the normal sphere of activity of the business or which are accessory to taxable operations. Razdelek je namenjen subjektom, ki so registrirali za davčno obdobje oproščene posle v skladu z 10. členom razen oproščene in izključno občasne posle v skladu z št. od 1 do 9, 10. člena, ki ne spadajo pod dejavnost podjetja ali so stranske obdavčenim poslom. 1.0745341614906831 In both cases the total of the costs indicated in line 4 must be carried forward to line VF13 and added to the amounts of any non-taxable purchases made, with the exception of purchases from minimum VAT-exempt taxpayers as set out in article 1, paragraph 96 and subsequent paragraphs, of Law no. 244 of 2008, which must be indicated in line VF15. V obeh primerih se celotni stroški v skladu z vrstico 4 vnesejo v vrstico VF13 kot dodatek zneskom neobdavčenih morebiti izvedenih nakupov, razen nakupov, ki jih izvajajo subjekti, ki so uveljavljali minimalni režim v skladu s 1. členom, 96. odstavek in naslednji, zakona št. 244 iz leta 2008, ki se navede v vrstico VF15. 0.8560885608856088 or show-business sectors etc; - changes in the activity carried out by the taxpayer, which entails a change in the right to the deduction; - change, by law or by choice, from the minimum VAT-exempt taxpayer regime as provided for by nega sistema za odbitek davka kot npr. v kmetijskih sektorjih, prireditvenih, itd.; - spremembe dejavnosti,ki jo izvaja zavezanec, katere spremlja sprememba pravice do odbitka; - prehod, zakonsko ali opcijsko, iz minimalnega režima v skladu s 1. členom, odstavki od 96 do 1.423728813559322 Completion of part VH by controlling and controlled companies (article 73) Regarding the completion of part VH by companies adhering to group payment as referred to in article 73 (in special cases of transfer of control during the tax year or mergers etc.) the taxpayer is referred to the clarifications supplied in sub paragraph 3.4.3. Za način izpolnjevanja preglednice VH s strani družb, ki so pristopile k plačilu skupine v skladu s 73. členom v posebnim primerih prenehanja kontrole v teku davčnega leta ali spojitev itd, glej pojasnila dana v spodnjem odstavku 3.4.3. 1.1978609625668448 Line VO12, box 1 must be crossed by taxpayers who have entrusted their accounting to third parties and who have exercised the option as provided for by article 1, paragraph 3, of Presidential Decree no. 100 of 23 March 1998. Vrstica VO12, kvadratek 1 označijo zavezanci, ki so tretjim osebam zaupali knjigovodstvo in ki so izvedli opcijo, ki jo predvideva 1. člen, 3. odst., Odloka Predsednika Republike (O.P.R.) 1.1643835616438356 nity triangle" with the intervention of the domestic agent as transferor/transferee); (trikotnik skupnosti s posegom nacionalnega delavca kot cesionar-cedent); 1.0211480362537764 Line VW40 where the input VAT relative to the tax year forming the object of the return is used in a greater amount than is due, the amount paid using the tax code 6099 excluding interest paid, in order to pay the greater credit inappropriately used, in accordance with the procedure described in Circular Letter no. 48/E of 07 June 2002. V vrstico VW40 se v primerih uporabe kompenzacije terjatve DDV za davčno leto, ki je predmet napovedi v večji meri od pričakovane vnese izvedeno plačilo s številko dajatve 6099, razen plačanih obresti v namen prenašanja večje nepravilno uporabljene terjatve na podlagi postopka, opisanega v okrožnici št. 48/E z dne 07.junija 2002. 1.475 LP/2011) to the competent tax collection agency, attaching: zec DDV 26 LP/2011) tako, da se priloži: 0.5855263157894737 In particular, article 2506 septies of the civil code provides for two forms of division: Predvsem 2506. člen civilnega zakonika predvideva dve obliki odcepitve: - popolna odcepitev s katero odcepljena družba prenese celotno premoženje na več 0.7481481481481481 Conversely, if line VF53 has been completed by crossing box 2 in line VF57, no amount must be indicated, as there is no admissible deductible VAT. (See the instructions for the completion of line VF17). V takih primerih morajo biti v vrstici VF57 označeni znesek v skladu z vrstico VF22; pa, če je bila izpolnjena vrstica VF53 z označitvijo kvadratka 2 v vrstico VF57 se ne vnese noben znesek, ker ni olajšave za ta davek (primerjaj navodila za izpolnjevanje vrstice VF17). 1.0180722891566265 Line VL40 where the input VAT relative to the tax year forming the object of the return is used in a greater amount than is due, the amount paid using the tax code 6099 excluding interest paid, in order to pay the greater credit inappropriately used, in accordance with the procedure described in Circular Letter no. 48/E of June 7, 2002. V vrstico VL40 se v primerih uporabe kompenzacije terjatve DDV za davčno leto, ki je predmet napovedi v večji meri od pričakovane vnese izvedeno plačilo s številko dajatve 6099, razen plačanih obresti v namen prenašanja večje nepravilno uporabljene terjatve na podlagi postopka, opisanega v okrožnici št. 48/E z dne 07. junija 2002. 1.49079754601227 One is reminded that, as provided for by article 8 of Presidential Decree of 14 October 1999, number 542, such credits may, instead of the request for refunds during the year, be set off with other taxes, contributions and other premiums owed. št. 542 z dne 14.oktobra 1999 te terjatve se kot možnost za zahtevo v medletnem povračilu lahko kompenzira z drugimi dajatvami, prispevki in dolgovanimi premijami. 1.6398963730569949 Obligations of dental technicians and other health workers By virtue of Law no. 7 of 17 January 2000, which regulates transactions relative to gold and silver, subjects carrying out health professions and skills and in particular dental technicians and dentists who carry out exclusively VAT exempt transactions referred to in article 10, no. 18 are obliged to submit the annual VAT return, in terms of article 17, paragraph five, with the application of the socalled reverse-charge mechanism if, during the fiscal year they purchased: - gold material and semi-worked articles with a purity equal to or superior than 325 thousandths. V skladu z zakonom št. 7 z dne 17. januarja 2000, ki ureja posle v zvezi z zlatom in srebrom, subjekti, ki izvajajo zdravstveni poklic in predvsem zobozdravstveni tehniki in zobozdravniki, ki izvajajo izključno posle, ki niso obdavčeni z DDV v skladu z 10. členom , št. 18 morajo predložiti letno napoved DDV, če so v davčnem letu izvedli v skladu s 17. členom, peti odstavek, z uporabo 1.3076923076923077 Gross margin of considerations at 4% [25% (X2 col . 2 Bruto marža plačil 20% [25% (X4 stol. 1.1348314606741574 • field 9, the code corresponding to the prerequisite which gives entitlement to priority reimbursement of the refund: "1" companies that provide services which fall within the scope of application of letter a) of the sixth paragraph of article 17; "2" companies that carry out activities identified by the code ATECOFIN 2004 37.10.1, i.e. subjects that provide services of salvage and preparation for recycling of waste and scrap metals; "3" companies that carry out activities identified by the code ATECOFIN 2004 27.43.0, i.e. subjects that produce zinc, lead and tin, in addition to semi-finished products manufactured from said non-iron-based metals; "4" companies that carry out activities identified by the ATECOFIN 2004 code 27.42.0, i.e. subjects that producer aluminium and semi-processed products. Kvadratek izpolnite tako, da navedete šifro: - 1 namenjena subjektom, ki izvajajo storitve, ki izhajajo iz pogodb o podjemu, ki spadajo v področje uporabe črka a), šesti odstavek, 17. člena; - 2 namenjena subjektom, ki izvajajo dejavnosti, določene s šifro ATECOFIN 2004 37.10.1 in torej subjekti, ki izvajajo dejavnosti priprave za recikliranje kovinskega odpadnega materiala; - 3 namenjena subjektom, ki izvajajo d ejavnost, določeni s šifro ATECOFIN 2004 27.43.0 in torej subjekti, ki proizvajajo, cink, svinec in kositer ter polobdelanci istih neželeznih kovin; - 4 namenjeno subjektom, ki izvajajo dejavnosti določene s šifro ATECOFIN 2004 27.42.0 in torej subjekti, ki proizvajajo aluminij in polobdelance. 1.255 Margins relative to non-taxable transactions, which make up the ceiling (to be included in line VE30) Difference btw the considerations, to be included in line VE32 [(sum of the amounts in line 20) + line 21- (sum of the amounts in line 22) - line 23] Marže za neobdavčene posle, ki sestavljajo plafon (zajeti v vrstico VE30) Razlike med plačili zajete v vrstico VE32 [(vsota zneskov vrstice 20) + vrstica 21 - (vsota zneskov vrstice 22) - vrstica 23)] 1.2108843537414966 Line VF15 purchases from in 2010 made use of the minimum VAT-exempt taxpayer regime as provided for by article 1, paragraphs 96 and subsequent paragraphs, of Law no. 244 of 2007. Vrstica VF15 nakupi subjektov, ki so v letu 2010 uveljavljali minimalni režim v skladu s 1. členom, odstavki 96 in naslednji zakona št. 244 z 2007. 1.6 Foreword Bivše 1.0443037974683544 Regarding import of the same goods, article 70, paragraph 6, in derogation of the ordinary tax payment criteria on imported goods, establishes that the same is not paid at customs but it is paid by means of recording in the customs record books as per articles 23 and 24, and in the register as per article 25 regarding deduction. Kar zadeva uvoze istih sredstev 70. člen, 6. odst. predvideva, neupoštevajoč običajne kriterije izterjave davka na uvoz, ker slednji ni bil plačan na carini, ampak s tem, ko se ga je zavedlo v carinsko listino v registrih v skladu s členoma 23 ali 24 v namene pripadajočega odbitka, v register v skladu s 25. členom. 1.2640692640692641 Above all, please note that if the taxpayer carries out more than one activity in respect of which he has adopted (by legal obligation or by choice) separate accounting in terms of article 36, he must make separate periodic payments for the activities that have been accounted for separately. Če zavezanec izvaja več dejavnosti, za katere je sprejel (ker je bil zakonsko zavezan ali po lastni izbiri) ločena knjigovodstva v skladu s 36. členom mora izvajati ločena obdobna izplačila za ločeno knjigovodsko vodene dejavnosti. 1.1645962732919255 • in the first column, the amounts of the taxable operations, separated according to tax rate, for which the tax for the year 2010 is due, already recorded or to be recorded in the register of invoices issued (article 23) and/or from the register of considerations (article 24), and taking into account the variations as referred to in article 26, recorded for the same year; • v prvi stolpec zneske obdavčenih poslov, ki so ločeni glede na davčno stopnjo za katere se je izkazalo da zapade v plačilo v letu 2010, ki so zabeležene ali jih je treba zabeležiti v register izdanih faktur (23. člen) in/ali register plačil (24. člen) upoštevajoč spremembe registrirane za to leto v skladu s 26. členom; 1.9428571428571428 - the possibility of certifying the considerations for fiscal purposes by means of a receipt or a slip; - the annual payment of the tax; - možnost potrjevanja plačil preko potrdila ali blagajniškega odrezka; 1.0606060606060606 The option is binding until waived. Opcija je zavezujoča do preklica. 1.2300319488817892 Line VJ11 indicate imports of gold other than investment gold (so-called industrial gold) and pure silver for which tax is not paid at customs but discharged, as provided for by article 70, paragraph 5, through annotation of the customs document in the register as referred to in article 23 or 24 as well as, for the purposes of deduction, in the register as referred to in article 25. V vrstico VJ11 se navedejo uvozi zlata, ki ni investicijsko (industrijsko zlato) in čistega srebra za katere davek ni plačan na carini ampak je oproščen v skladu s 70. členom, 5. odst. z registriranjem v carinsko listino v registru v skladu s členi 23 ali 24 zaradi odbitka davka v register v skladu s 25. členom. 1.4471153846153846 Minimum VAT-exempt taxpayers - article 1, paragraphs 96 to 117, Law no. 244 of 2007 Line VO33, box 1 must be crossed by taxpayers who satisfy the requirements set out in article 1, paragraphs 96 to 117, of Law no. 244 of 2007 and have chosen to calculate VAT and income in the ordinary manner in 2010. Vrstico VO33, kvadratek 1 morajo zavezanci označiti, da izpolnjujejo pogoje iz 1. člena, odstavki od 96 do 117, zakona št. 244 v 2007, in so v letu 2010 izbrali za določanje ddv in prihodkov na navaden način. 1.2037037037037037 The option is binding for three years and is valid until revoked. Opcija je zavezujoča za triletje in velja do preklica. 1.2602739726027397 It is pointed out that taxpayers who carry out operations relating to gold which fall under the rules set out in article 19, third paragraph, letter d), and under those of the following paragraph 5-bis, must keep separate accounting records of the operations and complete two forms in order to show the admissible deductible VAT for each method of calculating the tax. Zavezanci, ki izvajajo posle povezane z zlatom spadajo tako pod disciplino v skladu z 19. členom, tretji odstavek, črka d), kot tudi pod naslednji odstavek 5-bis morajo poskrbeti za ločeno knjigovodstvo poslov in izpolniti dva obrazca za odbitni DDV in olajšavo za vsak način določanja davka. 1.0 ticle 50-bis, paragraph 4, letters e) and h) of Decree Law 331/1993); člen, četrti odstavek, črka e) in h) zakonskega odloka št. 331/1993); 1.1910112359550562 Line VE30 indicate, in field 1, the total of exports and other non-taxable operations which contribute to the formation of the ceiling as provided for by article 2, paragraph 2, of Law no. 28 of 18 February 1997. V vrstico V30 navedite v polje 1 vse izvoze in druge obdavčljive posle, ki pripomorejo k oblikovanju limita v skladu z 2. členom, 2. odst. zakona št. 28 z dne 18. februarja 1997. 1.120879120879121 date Act) (with the exception of payments made to external workers by family businesses), nor paid out (razen za nadomestila plačana sodelavcem družinskega podjetja), niti plačali vsote v obliki 1.4285714285714286 A) Separated accounts kept only by the declaring taxpayer The declaring taxpayer must use: A) Ločena knjigovodstva, ki jih vodi samo zavezanec prijavitelj 0.9425287356321839 D) Reference turnover for the application of VAT in the year following the extraor D) Referenčni poslovni promet za DDV v letu po izrednem poslu ali večjem preoblikovanju 1.0 return; povedi; 1.184108527131783 In the return relative to the tax period in which the corresponding transfer was carried out in the ordinary VAT regime, that constitutes the pre-requisite for the deduction of the tax of the relative purchases, the amount of the passive operation should be indicated in part VF both in correspondence with the relative rate for deduction and in correspondence with line VF19 (taxable amount of purchases registered in previous years but with tax payable in 2010) in order to allow for the corresponding amount already indicated in line VF13 of the previous return to be subtracted from the volume of purchases. bil zabeležen kot neodbiten; glede napovedi za davčno obdobje, v katerem je bila izvedena ustrezna cesija v navadnem DDV režimu, ki pomeni pogoj za davčni odbitek teh nakupov, višina pasivnega posla se navede v preglednico VF tako glede davčne stopnje v namene odbitka, kot tudi v vrstico VF19 (davčna osnova nakupov registriranih v predhodnih letih, katerega davek zapade v plačilo v letu 2010) za omogočanje odštetja iz obsega nakupov ustreznega zneska, ki je že bil izpostavljen v vrstici VF13 predhodne napovedi. 1.0114942528735633 • payments made in previous years but which regard sales which took place in the year to • vplačila izvedena v predhodnih letih za cesije, do katerih je prišlo v letu napovedi. 1.2535211267605635 Line VL29, filed 1 indicate the total amount of periodic payments, including the payment of VAT on account (see Appendix) and quarterly interest, as well as tax paid following amendment as referred to in article 13 of Legislative Decree 472 of 1997, relating to 2010. V vrstico 29, polje 1 vnesite vsa obdobna plačila vključno z akontacijo DDV (glej dodatek) in trimesečne obresti ter davek plačane po poravnavi v skladu s 13. členom zakonskega odloka št. 472 z 1997, za leto 2010. 0.6428571428571429 • field 12, amount payable without guarantee. člena, sedmi odstavek; polje 12, znesek,ki se izplača brrez garancije. 1.1780487804878048 Quarterly payments - Art. 7 of Presidential Decree of 14 October 1999, number 542 Line VO2, box 1 must be crossed by artists, professionals, and by taxpayers who are owners of businesses supplying services which achieved a business turnover not greater than 309,874.10 Euro or not greater than 516,456.90 Euro in 2009 if owners of businesses carrying out other activities and which in 2010 have carried out both settlements and periodic payments of VAT quarterly rather than monthly. Vrstica VO2, kvadratek 1 označijo izvajalci umetniških in strokovnih dejavnosti in zavezanci, ki so lastniki podjetij, katerih predmet poslovanja so storitve, ki so v letu 2009 ustvarili promet, ki ni presegal 309.874,10 evrov ali 516.456,90 eur, če so lastniki podjetij, katerih predmet so druge dejavnosti in so v letu 2010 plačali obdobna mesečna ali trimesečna plačila DDV s trimesečno ali mesečno kadenco. 1.185430463576159 Line VE39 indicate intra-community services provided to purchasers established in another European Union member State that are not subject to tax in accordance with article 7-ter. V vrstico VE39 se navedejo storitve komitentom pasivnim subjektom določenim na ozemlju druge Države članice EU, ki ni obdavčena na podalgi 7.člena ter. 1.0470588235294118 Difference btw the considerations, to be included in line VE32 [line 1-(line 2 + line 3)] Razlika v plačilih, ki se zajame v vrstico VE32 [vrstica 1 - (vrstica 2 + vrstica 3)] 1.9421487603305785 Box 4 must be crossed by taxpayers that claim the refund in terms of article 30, paragraph 3, letter c) limited to the tax relating to the purchase or import of depreciable goods as well as of goods and services for study and research. ods., črka c), z omejitvijo na davek za nakup ali uvoz odpisnih dobrin ter dobrin in storitev za študije in raziskovanja. 1.24822695035461 Line VJ10 indicate imports of scrap and other salvage materials for which the tax is not paid at customs but discharged, as provided for by article 70, paragraph 6, through the annotation of the customs document in the register as referred to in articles 23 or 24 as well as, for the purposes of deduction, in the register as referred to in article 25. V vrstico VJ10 se navedejo uvozi razbitin in drugega odpadnega materiala za katere davek ni plačan na carini ampak je oproščen v skladu s 70. členom, 6. odst. z registriranjem v carinsko listino v registru v skladu s členi 23 in 24 za odbitek davka v register v skladu s 25. členom. 1.0886075949367089 ducted or set off indicated in line VX5 or in the corresponding line of Part RX of the kompenzacijo navedeno v vrstici VX5 ali ustrezno vrstico preglednice RX obrazca 1.1133333333333333 In field 2 of line VR1 he must reflect the portion of the refund in respect of which taxpayer intends making use of the refund procedure via the tax collection agency. V vrstico VR1, polje 2 zavezanec navede znesek povračila, za katerega želi izvajati poenostavljeni postopek povračila potom agenta za dviganje davkov. 1.1832460732984293 Margins relative to non-taxable transactions, which make up the ceiling (to be included in line VE30) Difference btw the considerations, to be included in line VE32 [(sum of the amounts in line 10) + line 11-(line 14 +line17)] Marže za neobdavčene posle, ki sestavljajo plafon (zajeti v vrstico VE30) Razlika v plačilih, ki se zajame v vrstico VE32 [(vsota zneskov vrstice 10) + vrstica 11 - (vrstica 14 + vrstica 17)] 0.8863636363636364 Calculation of income for companies comprised by farmers - Article 1, paragraph 1094, Law no. 296 of 27 December 2006 Določanje prihodkov za družbe, ki jih ustanovijo kmetijski podjetniki - 1. člen, 1094. odst., zakon št. 296 z dne 27. decembra 2006. 0.75 SECTION 4 - Data summary relating to all activities carried out RAZDELEK 2 - Povzetni podatki za vse izvajane dejavnosti Olajšave za izredne dogodke 1.1136363636363635 pe of the aggregate refund claimed by the group), the relative circumstances, as well as the total povračilo (v okviru skupnega zahtevanega povračila od skupine), domneva ter kompenzirani 1.1483050847457628 The code for the reason for the refund must be taken from the Table set out below and must be indicated for each subsidiary company in respect of which the group refund is requested, in Part VSfield 8 - of the VAT form IVA 26PR to be completed by the controlling company. Številka namena povračila mora biti povzeta iz razpredelnice v nadaljevanju in se navede za vsako kontrolirano družbo za katero se zahteva povračilo skupine, v Preglednico VS, polje 8 Pregledom DDV 26 PR, ki jo izpolni kontrolna družba. 1.7794117647058822 Agricultural activity under regime according to article 34 Occasional operations under regime according to article 34-bis Kmetijska dejavnost v režimu 34. člen Občasni posli v režimu 34-bis. 1.6898734177215189 Methods of authorization a) Statements filed via the Entratel electronic service In order to obtain authorisation to use the Entratel online service it is necessary to: - apply for pre-registration for the service using the specific option in the section entitled "If Za doseganje usposobitve elektronske storitve Entratel je potrebno: - zahtevati predvpis za storitev preko posebne funkcije v razdelku "Če še nisi registriran 1.3308707124010555 a) considerations for non-taxable export sales as provided for by letters a) and b) of the first paragraph of article 8, which include: - sales to purchasers or their commission agents made through transport or shipment of goods outside the territory of the European Union by or on behalf of the seller or his/her commission agents; - sales of goods picked up from a VAT deposit with transport or shipment outside the territory of the European Union (article 50-bis, paragraph 4, letter g) of Decree Law no. 331/1993); - considerations for sales of goods and the performance of services equivalent to export sales (article 8 bis, first paragraph) as part of own business activity; - considerations for the performance of international services or services connected with international trade (article 9, first paragraph) as part of own business activity; - considerations for operations as provided for by articles 71 and 72, equated to those of provided for by articles 8, 8-bis and 9; - margins as provided for by Decree Law no. 41/1995, relating to non-taxable operations (concerning used goods, etc.) which make up the ceiling; b) considerations for intra-community sales as provided for by article 41 of Decree Law no. 331 of 1993, which include: - cases in which the national transferor delivers the goods on behalf of the community purchaser to a member State other than the one to which the latter belongs (trilateral agreement promoted by non-taxable subject belonging to another member State); - cases in which goods are sold by a national subject who has them delivered by own community supplier to own transferee of another member State liable to pay the tax relating to the operation (trilateral agreement promoted by a national non-taxable subject); - cases of intra-community sales of goods taken from a VAT warehouse with shipment to another member State of the European Union (article 50-bis, paragraph 4, letter f) of Decree Law no. 331/1993); - considerations for intra-community sales of all agricultural and and ichthyic products, even if these are not included in Table A, First Part, enclosed with Presidential Decree no. 633/1972, carried out by agricultural producers as provided for by article 34; - considerations for operations as provided for by article 58, paragraph 1, of Decree Law no. 331 of 1993, i.e. sales to non-taxable domestic subjects or their commission agents, carried out through transport or shipment of goods to another member State by or in the name of the national transferor. a) zneski cesije za neobdavčljive izvoze v skladu s črkama a) in b) prvega odstavka, 8. člena, ki zajema tudi: - cesije v odnosu do cesionarjev ali komisionarjev slednjih, opravljenih s transportom ali odpremo izdelkov zunaj teritorija Skupnosti, za kar poskrbi ali na ime cedenta ali njegovih komisionarjev; - cesija izdelkov iz skladišč DDV s prevozom ali odpremo zunaj ozemlja Evropske Unije (50-bis člen, 4. odst., črka g) zakonskega dekreta št. 331/1993); - plačila za cesije izdelkov in storitev, ki so podobni cesiji za izvoz ( 8-bis člen, prvi odstavek), za opravljanje dejavnosti podjetja; - plačila za mednarodne storitve ali povezane storitve z mednarodno izmenjavo (9. člen, prvi odstavek), pri opravljanju dejavnosti svojega podjetja; - plačila za posle v skladu s členoma 71 in 72, izenačena s členi 8, 8-bis in 9; - marže v skladu z zakonskim dekretom št. 41/1995, za neobdavčljive posle (ki zadevajo rabljene izdelke), ki pomenijo zgornjo mejo; b) plačila za cesije v Skupnosti v skladu z 41. členom zakonskega dekreta št. 331 z 1993, ki zajemajo: - primer, ko nacionalni cedent preda izdelke za račun prvega kupca v skupnosti v eni državi članici, ki pa ni tista, kateri pripadajo slednji (trikotnik Skupnosti, ki ga sproži pasivni subjekt, ki pripada drugi državi članici); - primer cesije blaga s strani nacionalnega subjekta, ki omogoči izročitev s strani svojega dobavitelja v skupnosti svojemu cesionarju v drugi državi članici, ki je določen za plačilo davka za posel (skupnostni trikotnik, ki ga sproži pasivni nacionalni subjekt); - primer cesij v skupnosti izdelkov dvignjenih v skladišču DDV z odpremo ali v drugi državi članici Evropske Unije (50-bis člen, 4. odst, črka f) zakonskega dekreta 331/1993); - plačila za cesiije v Skupnosti vseh kmetijskih in ribiških proizvodov, tudi če niso zajeti v Tabeli A - prvi del, priloženi Odloka Predsednika Republike (O.P.R.) 1.2023121387283238 In addition, it is pointed out that if the procedure for group VAT payment is not renewed in the following year with reference to the controlling company itself or if the procedure ceased during the year, any group credit surplus for which a refund has not been requested but which has been carried over for deduction by the ex-controlling organisation or company must be indicated in line VA12 of the IVA/2011 VAT return form (see instructions at line VA12), exclusively for the amount paid in 2010 and for which the guarantees required by article 6, 3rd paragraph, of the Ministerial Decree of 13.12.1979 must be provided. V primeru, da se postopek izplačila DDV skupine ne obnovi v naslednjem letu pri tej isti kontrolni družbi ali je postopek prenehal v teku leta, morebitni presežek terjatve skupine za katerega ni bilo zahtevano povračilo je bilo obračunano v olajšavo s strani ustanove ali bivše kontrolne družbe mora biti navedeno v vrstici VA12 napovedi DDV/2011 (glej navodila VA12) v mejah kompenziranega zneska v letu 2010 in za katerega morajo biti dane garancije, ki jih predvideva 6. člen, 3. odstavek, v Ministrskem Odloku z dne 1.6007067137809188 The first is in terms of letter d), paragraph three of article 19 referred to above, wherein it is stated that the rule of non-deductibility, envisaged as a general principle in relation to the fulfilment of transactions that are exempt or in any event not taxable, does not operate in relation to the "transfers of gold referred to in article 10, no. 11), carried out by subjects who produce investment gold or who transform gold into investment gold". 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. 0.9176470588235294 Former controlling companies of a VAT group must indicate the amount resulting hčerinske družbe skupine DDV morajo navesti znesek, ki izhaja iz razlike med terjatvi 1.2004889975550121 A) Transformation occurred during the year 2010 1.If during the tax year to which the return is referred extraordinary operations have been performed or substantial subjective transformations have taken place, which have led to the extinction of the assignor (incorporated company, divided company, conferring, transferring or donating subject, etc.), the VAT return shall be filed by the subject still in existence (incorporating company, beneficiary, conferee, transferee, assignee, etc.). 1.Če so med davčnim letom, na katero se nanaša napoved bili izvedeni izredni posli ali večje preoblikovanje družbe in je to pomenilo izbris subjekta prosilca (pripojena družba, odcepljena družba, družba vlagateljica, cedent ali donator, itd.), napoved DDV mora biti predložena samo s strani subjekta upravičenca (pripojitvena družba, družba koristnica, družba prejemnica, subjekt cesionar, obdarovanec, itd.). 0.6254980079681275 Part VS, VV, VW, VY and VZ which comprise the VAT form 26PR/2011, making up part of the annual VAT return, are reserved for controlling bodies and companies. Preglednice VS, VV, VW, VY in VZ, ki sestavljajo razpredelnico DDV 26PR/2011, ki so sestavni del letne napovedi DDV so namenjene kontrolnim ustanovam in družbam, ki povzemajo podatke plačila ddv skupine (73. člen in ministrski odlok z dne 13. decembra 1.380952380952381 Appointed subjects (article 3, paragraph 3 of Presidential Decree no. 322 of 22 July 1998 and subsequent amendments) odlokom predsednika republike št. 322 z dne 22. julija 1998 in z naslednjimi spremem 0.8860103626943006 26PR/2009 and the amount indicated in line VL9 of the VAT/2010 return form for 2009; - for the year 2009, the amount indicated in line VL10 of the VAT/2010 return form for ci VL9 napovedi DDV/2010 za leto 2009; - za leto 2009 znesek naveden v vrstici VL10 napovedi DDV/2010 za leto 2009; - za leto 2010, znesek naveden v vrstici VL10 napovedi DDV/2011 za leto 2010. 1.6527777777777777 Notes for persons affected by exceptional events See Appendix under the entry "Persons affected by exceptional events". Glej Dodatek k postavki "Subjekti, ki so jih prizadeli posebni dogodki". 0.9964028776978417 In terms of article 2 of Presidential Decree no. 442 of 10 November 1997, the options and revocations regarding VAT and direct taxes must be communicated, bearing in mind the conclusive behaviour of the taxpayer during the tax year, using part VO of the annual VAT return only. V skladu s 2. členom odloka predsednika republike št. 442 z dne 10. novembra 1997, opcije in preklici, ki so predvideni glede ddv in neposredni davki morajo biti posredovani upoštevajoč ravnanje zavezanca med davčnim letom, izključno z uporabo preglednice VO letne napovedi DDV. 0.8571428571428571 and part VH) PREGLEDNICA VH 1.0491803278688525 Line VL21 indicate the amount of credits transferred by each company which effects group payments as provided for by article 73. V vrstici VL21 se navede znesek prenesenih terjatev s strani vsake družbe, ki izvaja plačila družbe v skladu s 73. členom. 1.7735632183908046 Dispensation for exempt operations - Article 36-bis, paragraph 3 Line VO5, box 1 must be crossed by taxpayers who communicate that they have made use of, starting from 2010, of the exemption from the obligations of invoicing and recording exempt operations listed in article 10, with exception made for those exempt transactions specified in numbers 11, 18 and 19 of the same article 10, that is to say for: - transfers of investment gold, including that represented by certificates in gold also unsold, or exchanged on metal accounts, as well as operations provided for by article 67, paragraph 1, letter c-quater) and c-quinquies) of the TUIR (Income Tax Consolidate Act) if they refer to investment gold and intermediations relating to the preceding operations (art. 10, number 11); - medical diagnostic, treatment and rehabilitation services provided to individuals in the carrying out of health professions subject to supervision, as provided for by article 99 of the single text regarding health legislation, approved by Royal Decree 1265 of 27 July 1934, and successive amendments, or identified in the Decree of 17 May 2002 (art. 10, number 18); - services of hospitalisation and treatment provided by hospital foundations or by clinics and nursing homes having arrangements with state health insurance schemes as well as associations of mutual assistance with legal entity and by ONLUS associations, including the provision of medicine, health aids, nourishment, in addition to the provision of treatment in spas (art. 10, number 19). Vrstica VO5, kvadratek 1 morajo označiti zavezanci, ki obvestijo, da so od leta 2010 uveljavljali oprostitev obveznosti fakturiranja in registriranja neobdavčenih poslov, navedenih v 10. členu, razen za tiste, ki so oproščeni, navedeni pod št. 11, 18 in 19 istega 10. člena in sicer: - cesije investicijskega zlata, vključno s tistim, ki ga predstavljajo certifikati, tudi če ni umeščen ali zamenjan na računih za kovine ter za posle v skladu s 67. členom, 1. odst., črka c-quater) in c-quinquies) enotnega besedila o dohodnini (Tuir), če se nanaša na investicijsko zlato in posredovanja, ki zadevajo predhodne posle (10. člen, št.11); - zdravstvene diagnostične storitve, zdravljenje in rehabilitacija za osebo, ki opravlja strokovno ali umetniško dejavnost, ki niso nadzorovane v skladu z 99. členom prečiščenega besedila zakonov o zdravstvu odobrenega na podlagi R.D. 1.032258064516129 graph, letters a) and b), including also: - sales to purchasers or their commission agents made through transport or shipment of in b) med katerimi so zajete tudi: - cesije do cesionarjev ali trgovskih posrednikov, izvedene s prevozom ali špedicijo sred 1.8860759493670887 Aggregate amount of the gross margins (line 1 - line 2) 4 Gross margins relative to taxable transactions (VE sec. 2 subject to separation of the tax) 4 Bruto marža in obdavčeni posli (VE razdelek 2 s predhodno razdelitvijo davka) 0.8829268292682927 In this form, also part VT and VX must be filled in, in order to summarize the total annual amount to be paid or to be deducted, with reference to the participants in the operation; V tem obrazcu morajo biti izpolnjeni preglednica VT ter preglednica VX za povzemanje celotnih podatkov letnega zneska, ki ga je treba plačati ali terjatev nanašajoč se na subjekte, ki so udeleženi v poslu; 1.034013605442177 Line VL30 indicate the amount of debits transferred during periodic payments by each company which effects group payments as provided for by article 73. V vrstici VL30 je naveden znesek prenesenih obveznosti ob obdobnih plačilih s strani vsake družbe, ki izvaja plačilo skupine v skladu s 73. členom. 0.837160751565762 For the transfers of agricultural and ichthyic products included in the first part of table A) (enclosed to Presidential Decree no. 633 of 1972) by agricultural producers, independently of the business turnover, the deduction provided in article 19 is forfeited in proportion to the amount resulting from the application of the set-off percentages to the taxable amount of the transactions themselves. Za odstopanje kmetijskih in ribiških proizvodov vključno v prvem delu tabele A), priložene odloku predsednika republike št. 633, 1972 iz kmetijskih proizvodov, ne glede na realizirani promet, odbitek predviden v členu 19. je pavšalen v višini zneska, ki izhaja iz uporabe, obdavčene višine samih poslov, odstotkov določene kompenzacije za skupine proizvodov, z odlokom Ministra za Finance skupaj z Ministrom za Kmetijske Politike in spremenjene z odlokom z dne 23. decembra 2005. 1.0674157303370786 Line VE30 must indicate the amount of the non-taxable operations that contribute to the formation of the ceiling as provided for by article 2, paragraph 2, of Law no. 28 of 18 February 1997. V vrstici VE30 se navede znesek neobdavčljivih poslov, ki prispevajo k oblikovanju zgornje meje v skladu z 2. členom , 2. odst., zakona št. 28 z dne 18 .februarja 1997, predvsem: 1.2126696832579185 If more than one form is completed because separate accounts are kept (article 36), sections 2 and 3 of this part must be completed, indicating the summary data for all activities declared (see paragraph 3.2) only on the first form completed and identified as Form 01. V primeru izpolnjevanja več modulov zaradi ločenega računovodstva (36. člen), razdelki 2. in 3. te preglednice morajo biti izpolnjeni tako, da se navedejo povzetni podatki vseh prijavljenih dejavnosti (glej odstavek 3.2.) 1.173913043478261 graph 4, letters a) b) and d) of Decree Law 331/1993); a), b) in d), zakonskega odloka št. 331/1993); 1.0745341614906831 3) as many forms as the number of the accounts kept, for each subject with separated accounts, completing section 2 of part VA and sections 2 and 3 of part VL, as well as VC, VD, VH, VK and VO in the first form concerning each subject; on the other hand, for each subject with one single account for VAT purposes, just one form must be completed. 3) toliko obrazcev kolikor je knjigovodstev za vsak subjekt, ki vodi ločeno knjigovodstvo tako, da se v prvi obrazec za vsak subjekt izpolni razdelek 2. preglednice VA in razdelek 2. in 3. preglednice VL ter preglednice VC, VD, VH, VK in VO, za vsak subjekt, ki ima eno knjigovodstvo za DDV, je treba izpolniti en obrazec. 1.5543478260869565 • appointment code 4 - court-appointed liquidators, to be specified in the case of compulsory administrative liquidation or special management. • številka funkcije 4 - likvidacijski upravitelj, ki se navede v primeru prisilne poravnave. 0.961038961038961 If 20 lines are not sufficient to indicate all credits transferred, another part VD must be used, indicating "02" in the field "Mod. N.", and so on. V primeru, da ne bi bilo dovolj 20 vrstic za navajanje vseh odstopljenih terjatev, se uporablja druga preglednica VD tako, da se navede "02" v polje "Obr. 1.5 taxable operations and occasional exempt operations or as referred to in numbers from 1 to 9 of article 10, which do not fall within the activity proper of the business obdavčeni posli in oproščeni občasni posli v skladu z 10. členom, št. od 1 do 9, ne spadajo v dejavnost podjetja 1.6506024096385543 Completion of part VX on the part of controlling and controlled companies (article 73) Companies participating in group VAT payments must complete exclusively line VX1 or line VX2 to indicate the debit or the credit transferred to the group when the adjustment was effected. Družbe, ki so udeležene pri plačilu DDV skupine izpolnijo samo vrstico VX1 ali vrstico VX2, da se navede terjatev ali obveznost, ki je prenesena skupini ob poravnavi. 1.5193519351935194 Obviously the exemption does not apply if the taxpayer has also performed taxable operations (still referring to activities managed with separate accounting systems) or if inter-community operations have been recorded (art. 48, par. 2, Legislative Decree 331/1993) or adjustments have been made according to art. 19-bis2 or purchases have been made for which tax is due from the transferee on the basis of specific dispositions (purchases of gold, pure silver, scrap etc…); - minimum VAT-exempt taxpayers as per article 1, paragraphs 96 to 117, of Law no. 244 of 24 December 2007; - agricultural producers who are exempt from the fulfilment of the obligations under the paragraph 6 of article 34; - taxpayers who carry out activities relating to the organization of games, entertainment and other activities set out in the tariff enclosed under Presidential Decree no. 640 of 26 October 1972, who are exempt from the fulfilment of VAT obligations under the sixth paragraph of article 74 and who did not opt for the application of VAT in the ordinary manner (see Appendix under "Entertainment and performing activities"); - individual firms that have rented their only company and do not practice any other VAT related activity (see circular letters no. 26 of 19 March 1985 and no. 72 of 04 November 1986); - taxable persons, who are resident in other member states of the European Community, in the circumstances referred to in the second period of paragraph 3 of article 44 of Decree Law no. 331/1993 if, during the tax year they have only carried out transactions, which are not taxable, which are exempt, which are not subject to VAT or which do not carry an obligation to pay the tax; členom, ali so bili izvedeni nakupi za katere je cesionar moral plačati davek na podlagi posebnih določil (nakup zlata, čistega srebra, razbitin); - minimalni zavezanci v skladu s 1. členom, odstavki od 96 do 117, zakona št. 244 z dne 24. decembra 2007; - kmetijski proizvajalci, ki so oproščeni obveznosti v skladu s 34. členom, 6. odstavek; - organizatorji iger, zabave in drugih dejavnosti, navedenih v tarifi, priloženi odloku predsednika republike št. 640 z dne 26. oktobra 1972, ki niso zavezani za DDV v skladu s 74. členom, šesti odstavek, ki niso v sistemu DDV na reden način (glej v prilogi postavko: "Zabaviščna in prireditvena dejavnost"); - individualna podjetja, ki so dala v najem edino podjetje in ne izvajajo drugih dejavnosti, ki so pomembne za DDV (okrožnica št. 26 z dne 19. marca 1985 in št. 72 z dne 4. novembra 1986); - pasivni davčni subjekti, rezidenti v drugih državah članicah Evropske Skupnosti v primeru v skladu s 44. členom, 3. odst., drugo obdobje zakonskega odloka št. 331/1993, če so v davčnem letu izvajali samo neobdavčene posle ali posle, kjer ni bilo obvezno plačilo davka; 1.46875 Controlling companySummarising prospectus for the group Form VAT 26PR/2011Payment of group VAT Kontrolne družbe Povzetni pregled skupine Obrazec DDV 26PR/2011. 1.6694214876033058 Line VJ8 indicate purchases of investment gold for which the option of taxation by the transferor has been chosen, and thus the tax is owed by the transferee, as provided for in article 17, paragraph 5. V vrstici VJ8 se navedejo nakupi investicijskega zlata, za katere je bila izvedena opcija za obdavčitev s strani cedenta. 1.9722222222222223 In order to verify the 10%, refunds made during the two years prior to the claim are added together (article 21 of the Decree no. 567 of 28 December 1993); - official receivers and court-appointed liquidators, in respect of refunds for an overall amount not exceeding 258,228.40 euro. Odloka št. 567, z dne 28. decembra 1993); - stečajni upravitelj in likvidacijski upravitelj za povračila do skupne vsote največ 258.228,40 evra. 1.3043478260869565 Lines from VE1 to VE9 in these lines, in correspondence with the tax rates printed on the form, the amounts related to operations for which tax turned out to be payable in the year 2010, noted or to be noted in the register of invoices issued (article 23) and/or in the considerations register (article 24), and taking into account the variations referred to in article 26, recorded for the same year, must be indicated. V vrstice od VE1 do VE9 ki ustrezajo predtiskanim davčnim stopnjam, se vnesejo zneski poslov za katere se izkaže, da zapade v plačilo zabeleženi davek v letu 2010 ali ki morajo biti zabeleženi v registru izdanih faktur (23. člen) in/ali v register plačil (24. člen) upoštevajo spremembe v skladu s 26. členom za isto leto. 1.4375 - the transfers of goods destined to be introduced into the VAT warehouses referred to in letters c) and d), paragraph 4 of article 50-bis of Decree Law no. 331/1993; - the transfers of goods and the performance of services where the sale or performance relates to goods kept in a VAT warehouse (letters e) and h) of paragraph 4 of article 50-bis of Decree Law no. 331/1993); - the transfers of goods from one VAT warehouse to another (letter i) of paragraph 4 of article 50bis of Decree Law no. 331/1993). členom, četrti odstavek, črka c) in d) zakonskega odloka št. 331/1993; - cesije sredstev in storitev, katerih predmet so nadzorovana sredstva v skladišču DDV (50-bis člen, četrti odstavek, črka e) in h) zakonskega odloka št. 331/1993); - prenos sredstev iz skladišča DDV v drugega (50-bis člen, četrti odstavek, črka i) zakonskega odloka št. 331/1993). 0.9239130434782609 • payments made during the year to which the return applies but which regard registra • vplačila izvedena v teku leta, ki je predmet napovedi in zadeva registracijo osebnih vozil 1.6815101645692159 1 Legal, contractual, de facto agent or managing member 2 Agent of a minor, disabled or incompetent person, tutoring administrator, or the administrator of an estate held in abeyance, the administrator of an estate that is assigned under a suspensive condition or that is assigned in favour of an unborn child, who has not yet been conceived 3 Official receiver 4 Court-appointed liquidator (compulsory administrative liquidation or special management) 5 Judicial custodian (judicial custody), or judicial receiver in the capacity of the representative of the attached assets or judicial commissioner (receivership) 6 Tax representative of a non-resident person 7 Heir 8 Liquidator / Receiver (voluntary liquidation) 9 The person required to submit the return for VAT purposes on behalf of a tax subject no longer in existence, following extraordinary operations or other substantial subjective transformations (transferee of company, beneficiary company, incorporating company, conferee company, etc.); or, for the purpose of income taxation and/or IRAP (Regional Tax on Productive Activities), the representative of the beneficiary company (division) or the company resulting from a merger or incorporation 10 Tax representative of a non-resident with the limitations referred to in article 44, paragraph 3 of the Decree Law 331/1993 11 The person operating as guardian of a minor or a civilly disabled person, in relation to the institutional role conferred 12 Liquidator / Receiver (voluntary liquidation of an individual business - period prior to liquidation) 13 Administrator of a condominium 14 Person signing the declaration on behalf of a public administration body 15 Court-appointed liquidator of a public administration body 1 Zakonski, pogajalski zastopnik, družbenik upravitelj 2 Zastopnik mladoletnika, osebe, kateri je bila odvzeta opravilna sposobnost, upravitelj, skrbnik ležeče zapuščine, upravitelj dodeljene zapuščine pod suspenzivnimi pogoji ali v korist bodočega nespočetega otroka 3 Stečajni upravitelj 4 Likvidacijski upravitelj (prisilna poravnava) 5 Sodni varuh (sodno varstvo) ali sodni upravitelj kot zastopnik zaseženih predmetov ali sodni upravitelj (nadzorovana uprava) 6 Davčni zastopnik subjekta nerezidenta 7 Dedič 8 Likvidacijski upravitelj (prostovoljna likvidacija) 9 Subjekt, ki mora predložiti napoved za ddv za račun ugaslega subjekta po izrednih poslih in drugih pomembnejših preoblikovanjih subjekta (cesionar družbe, družba koristnica, družba pripojiteljica, družba vlagateljica...) ali v namene obdavčenja prihodkov in/ali IRAP predstavnik družbe prevzemnice (odcepitev) ali družbe nastale iz spojitve ali pripojitve 10 Davčni zastopnik subjekta nerezidenta z omejitvami v skladu s 44. členom, 3. odst., zakonskega odloka št. 1.4333333333333333 Clarifications are provided for determining which operations are to be indicated in line VE30: field 3: - intra-community transfers referred to in article 41 of Decree Law no. 331 of 30 August 1993, converted by Law no. 427 of 29 October 1993, which include: - cesije med državami skupnosti vskladu s 41. členom zakonskega odloka št. 331 z dne 30. avgusta 1993, spremenjenega v zakon št. 427 z dne 29. oktobra 1993, med katerimi so zajete: 0.711864406779661 B) Separated accounts kept by one or more of the other subjects participating in the B) Ločeno vodena knjigovodstva, ki jih vodi en ali več subjektov, ki so udeleženi v preoblikovanju (in ne prijavitelj) 0.9036144578313253 2) a form (form n. 01) with completion of the parts concerning the business performed, including section 2 of part VA and sections 2 and 3 of part VL. št. 01) v katerem morajo biti izpolnjene vse preglednice, ki zadevajo opravljeno dejavnost, vključno z razdelek 2. preglednice VA in razdelek 2. in 3. preglednice VL. 0.8195488721804511 Application of tax on entertainment in the ordinary manner - Article 4 of Presidential Decree no. 544 of 1999 RAZDELEK 4 - Opcija v namene davka na zabavo Uporaba davka na zabavo na navaden način - 4. člen, Odlok Predsednika Republike (O.P.R.) 2.3711048158640224 "2" a company which already as of 31 December 2009 was participating in a group VAT payment procedure and which during 2010 carried out, as an assignee, extraordinary operations with subjects outside the group (for example the incorporation on the part of a subsidiary company of a company outside the VAT group); "3" a company which as of 31 December 2009 was not participating in a group VAT payment procedure; "4" a company which as of 31 December 2009 was not participating in a group VAT payment procedure and which during 2010 carried out, as an assignee, extraordinary operations with subjects outside the group; "5" a company which already as of 31 December 2009 was taking part in a group VAT payment procedure as a controlling company and which during 2010 participated in a group VAT payment procedure as a subsidiary company; Skupina, ki je v teku leta 2010 kot upravičenec izvedla izredne posle s subjekti, ki ne pripadajo skupini (primer pripojitev kontrolirane družbe s strani družbe zunaj skupine DDV); "3" družbe, ki je že 31.decembra 2009 ni sodelovale v postopku izplačila DDV skupine; "4" družbe, ki je že 31. decembra 2009 ni sodelovala v postopku izplačila DDV skupine. 1.2352941176470589 2) Supplementary return This box must be crossed if a supplementary return is filed: Tak kvadratek se izpolni v primeru predložitve dopolnilne napovedia: 1.5555555555555556 Article 16, par. 10 and sub. 36. člen, 6. odst. 1.8641975308641976 - field 3 the total sum of intra-community sales of goods, taking into account adjustments as per article 26, entered in the records of invoices issued (article 23) or in the records of payments for supplies received (article 24); - field 4 the total of all sales of goods made to San Marino customers. v skladu s 26. členom, zapis v register izdanih faktur (23.člen) in plačil (24.člen); - polje 4 znesek vseh cesij sredstev, ki se izvedejo do delavcev San Marina. 0.6744186046511628 In this case the amount of the tax indicated in line VF31, column 2, must be specified; • obdavčljivi občasni posli (vrstico VF31), v tem primeru mora biti vnesen znesek davka, ki je označen v vrstici VF31, stolpec 2; 1.4325396825396826 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). 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. 1.0465116279069768 Charitable works and benevolent societies 43. Dobrodelne organizacije in družbe za vzajem 1.1008403361344539 The form below is provided in order to ensure that the periodic payments are made correctly and that they are indicated in part VH: Za pravilno izvajanje obdobnih izplačil in posledična razvrstitev v preglednici VH je na voljo naslednja razpredelnica: 1.6402439024390243 This return must be completed by using the specific VAT form 74-bis, approved with measure of 15 January 2010, 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). 15. januarja 2010, ki ne dovoljuje, da se zahteva poplačilo morebitnega presežka terjatve, ki bi izhajal iz tega obrazca (resolucija št.181/E z dne 12.julija 1995). 1.580672268907563 The "autonomous filing" (non unified) of the VAT return form for the year 2010 (2011 VAT form) is reserved for some categories of taxpayers, namely: - joint-stock companies and the bodies subject to IRES (Corporation Income Tax) with tax period not coinciding with the solar year; and subjects, other than physical persons, with a tax period that came to a close prior to 31 December 2010; - controlling and controlled companies, which report their VAT as part of a group according to Art. 73, also for periods shorter than a year; - the subjects resulting from extraordinary operations or other substantial subjective transformations which are required to include in their annual statement also the form concerning the operations of the merged, incorporated, transformed subjects etc., that have participated during the year in the procedure for VAT liquidation as a group; - official receivers and court-appointed liquidators, for the statements filed by them on behalf of subjects that have gone bankrupt or have been submitted to compulsory administrative liquidation, for each tax period until the end of the relevant bankruptcy proceedings; - non-resident subjects who appoint a tax representative to file their VAT return on their behalf; - non resident taxpayers identified directly pursuant to Art. 35-ter (see paragraph 2.3, letter C); - special subjects (e.g. "door to door" salespeople) if they are not required to file a unified statement as their income is not subject to the filing of an income; - the subjects resulting from extraordinary operations or other substantial subjective transformations that occurred in the period between 01 January 2011 and the date of filing the return for 2010, who are required to file this annual statement on behalf of the subjects extinguished following the operation in question (merger, division, etc., see paragraph 3.3, lett. "Samostojna" predložitev (v nepoenoteni obliki) obrazca za napoved DDV za leto 2010 (obrazec DDV/2011) je predvidena za nekatere kategorije zavezancev, in sicer: - kapitalske družbe in ustanove, ki so podvržene davku IRES v davčnem obdobju, ki ne sovpada s koledarskim letom ter subjekti, ki niso fizične osebe v davčnem obdobju, ki se zaključi na dan pred 31. decembrom 2010; - kontrolne in kontrolirane družbe, ki so udeležene pri izplačilu DDV skupine v skladu s 73. členom tudi za obdobja, ki so krajša od enega leta; - subjekti, ki izhajajo iz izrednih poslov ali iz drugih večjih preoblikovanj subjekta morajo v svoji letni napovedi zajeti obrazec, ki zadeva posle spojenih, pripojenih in preoblikovanih subjektov, če so bili slednji udeleženi v teku leta v postopku izplačila DDV skupine; - stečajni upravitelji in likvidacijski pooblaščenci za napovedi, ki jih slednji predložijo za račun subjektov v stečaju ali subjektov v postopku prisilne poravnave za vsako davčno obdobje do zaključka postopka; - subjekti nerezidenti, ki se poslužujejo davčnega zastopnika, ki mora predložiti napoved za DDV za njihov račun; - subjekti nerezidenti, neposredno identificirani v skladu s 35-ter. 1.1771653543307086 It is pointed out that the amount of purchases relating to these sales must be indicated in line VF13, with the exception of purchases by taxpayers who in 2010 chose the minimum taxpayer regime as provided for by article 1, paragraphs 96 et seq. of Law no. 244 of 2007, to be indicated in line VF15. Treba je vedeti, da se višina nabave za omenjene cesije navede v vrstico VF13, razen nabav subjektov, ki so v letu 2010 uveljavljali režim malih zavezancev v skladu s 1. členom, odstavki 96 in naslednji zakona št. 244 z 2007, ki se navede v vrstico VF15. 1.4269662921348314 chases pertaining to them, - exclusively exempt operations as provided for by no. 1 to 9 of article 10 which do not fall within nakupov - izključno oproščene posle, predvidene od številke 1 do 9, 10. člena , ki ne spa 0.7319587628865979 for control during the year or by reason of extraordinary transactions. dobje, ki je manjše od enega leta po izgubi kontrolnih lastnosti v teku leta ali izrednih poslov. 1.4935897435897436 Line VF23, fields 1 and 2, relating to intra-community purchases must also include: - considerations for intra-community purchases made without paying the tax, with the use of the ceiling, in terms of articles 8, 8-bis and 9 referred to in paragraph 1 of article 42 of Decree Law 331/1993; - considerations for the intra-community sales that are objectively non-taxable, carried out without the use of the ceiling, including those relative to the goods destined to be introduced into the VAT warehouses, in terms of letter a) of paragraph 4 of article 50-bis of Decree Law no. 331/1993; - considerations for the intra-community purchases of foreign publications, by university libraries, not taxable, in terms of paragraph 7 of article 3 of Decree Law no. 90 of 27 April 1990; - considerations for the intra-community purchases that are exempt in terms of article 10, referred to by paragraph 1 of article 42 of Decree Law 331/1993. zakonskega odloka št. 331/1993; - plačila za nakupe v državah skupnosti so objektivno neobdavčeni in se izvajajo brez uporabe plafona, vključno s tistimi, ki se nanašajo na sredstva namenjena za v skladišče DDV v skladu s 50-bis členom, 4.odst., črka a) zakonskega odloka št. 331/1993; - plačila za nakupe v državah Skupnosti tujih publikacij s strani univerzitetnih knjižnic niso obdavčena v skladu s 3. členom, 7. odst., zakonskega odloka št. 90 z dne 27. aprila 1990; - plačila za nakupe v državah Skupnosti, ki so oproščeni davka v skladu z 10. členom, sklicujoč se na 42. člen, 1. odst., zakonskega odloka št. 331/1993. 1.2962962962962963 The choice is binding for three years and remains valid until revoked. Opcija je zavezujoča za tri leta in velja do preklica. 1.048780487804878 • code 9, for all other exceptional events. • šifra 9, za vse ostale izredne dogodke. 1.2380952380952381 • for the period, the value "05" in the month field; • za obdobje, vrednost "05" v polju Mesec; 1.2105263157894737 WHERE TO FIND THE MODEL KJE NAJDETE OBRAZEC 0.9444444444444444 • "1" historical; • "1" zgodovinsko; 0.8333333333333334 Last month Zadnji mesec 0.9583333333333334 In that case, indicate: V tem primeru se navede: 1.3559322033898304 In the following Communications, the "Last month" field should not be filled in. V naslednjih obvestilih se ne izpolni polje "Zadnji mesec". 0.675 These rights may be exercised by request addressed to: Takšne pravice se lahko izvajajo na podlagi zahtevka, ki se posreduje na naslov: 0.8444444444444444 • title page, composed of two façades; • naslovna stran, sestavljena iz dveh strani; 1.375 Therefore, for example, in the case of settlement relating to the month of May (payment to be made by 16 June), these taxpayers shall indicate: Zato morajo na primer za plačilo za mesec maj (ki se mora opraviti do 16. junija), ti zavezanci navesti: 0.875 • report their own tax code; • navesti svojo davčno številko; 1.08 INSTRUCTIONS FOR COMPLETION NAVODILA ZA IZPOLNJEVANJE 1.0357142857142858 • "3" analytical - effective; • "3" analitično - dejansko; 1.2911392405063291 • report the date (day, month and year) of assumption of the obligation to transmit the Communication; • navesti datum (dan, mesec in leto) prevzema obveze, da bo posredoval napoved; 1.2173913043478262 When the amount of the deposit is less than €103.29, the payment should not be made, and therefore no amount should be indicated in the row. Če je znesek akontacije manjši od 103,29, se plačilo ne izvede, in se torej v to vrstico ne navede nobenega zneska. 1.0740740740740742 SPECIAL CASES OF PRESENTATION POSEBNI PRIMERI PREDLOŽITVE 1.1754385964912282 In this case, the controlling corporation or company must indicate: V takem primeru mora matična ustanova ali družba navesti: 0.868421052631579 n. 443 of 10 November 1997, and circular n. 134/E of 28 May 1998). št. 443 z dne 10. novembra 1997 in okrožnico št. 134/E z dne 28. maja 1998). 1.1923076923076923 In the opposite case, report the absolute value of the aforementioned difference in column 2. V nasprotnem primeru navedite v stolpcu 2 absolutno vrednost omenjene razlike. 0.9345794392523364 The reporting of untrue data may bring about administrative sanctions, or, in some cases, penalties. l'indicazione di dati non veritieri può far incorrere in sanzioni amministrative o, in alcuni casi, penali. 1.144 When the terms of the presentation of the Communication expire on a Saturday or on a holiday, the deadline is extended to the next working day. Če datum oddaje prijave zapade na soboto ali na praznični dan, se rok za oddajo podaljša do prvega naslednjega delovnega dne. 1.3020833333333333 Subsequently, the correction must take place directly in the annual declaration (see Resolution No. 104 / E of 28 July 2017). Nato mora popravek potekati neposredno v letni napovedi (glej Sklep št. 104 / E z dne 28. julija 0.7829457364341085 The required data must be provided to be able to use the effects of the provisions regarding the VAT. i dati richiesti devono essere forniti obbligatoriamente per potersi avvalere degli effetti delle disposizioni in materia di iVa. 1.3595505617977528 If numerous Communications referring to the same period have been submitted, the last one substitutes the preceding ones. Če ste vložili več prijav za isto obdobje, zadnja oddana prijava nadomesti vsa predhodna. 1.3478260869565217 Indicate the amount of the difference between rows VP4 and VP5 in column 1 in the case in which that difference is positive. V stolpcu 1 navedite razliko med vrsticama VP4 in VP5 v primeru, da je ta razlika pozitivna. 1.2214285714285715 The Communication relating to the second quarter is presented by September 16, and that relating to the last quarter is presented by the last day of the month of February. Prijava za drugo četrtletje se odda do 16. septembra, tisto, ki se nanaša na zadnje četrtletje, pa se odda do zadnjega dne meseca februarja. 1.4761904761904763 The obligation, however, exists in the hypothesis in which it is necessary to give evidence of the carry over of a credit coming from the previous quarter. Obveznost pa obstaja v primeru, da je treba predložiti dokaze o prenosu kredita iz prejšnjega četrtletja. 1.1607142857142858 The Communication model and the relative instructions are available for free in electronic format, and may be downloaded from the Revenue Agency website, www.agenziaentrate.gov.it, or from the website of the Ministry of Economy and Finance, www.finanze.gov.it. Obrazec Prijave in navodila za njeno izpolnjevanje so na voljo brezplačno v elektronski obliki na spletnih straneh Agencije za prihodke www.agenziaentrate.gov.it ter Ministrstva za gospodarstvo in finance www.finanze.gov.it. 1.1026785714285714 The sanction is reduced by half if the transmission is made within 15 days of the established deadline, or if, in the same term, the correct transmission of data is made (art. 11, paragraph 1-ter, of Legislative Decree n. 471 of 18 December 1997). Kazen se zmanjša za polovico, če se oddaja podatkov opravi v petnajstih dneh po izteku roka, ali če se v enakem roku izvede pravilno poročanje podatkov (čl. 11, točka 2-ter zakonskega odloka št. 471 z dne 18. decembra 1997). 1.0147058823529411 With this information notice, the Revenue Agency explains how it uses the collected data, and the rights to which the subject is entitled. Con questa informativa l'Agenzia delle Entrate spiega come utilizza i dati raccolti e quali sono i diritti riconosciuti all'interessato. 1.0179640718562875 They may be disclosed to public or private parties in accordance with the provisions of the Personal Data Protection Code (art. 19 of Legislative Decree no. 196 of 2003). Razkriti jih bo mogoče javnim ali zasebnim subjektom v skladu z določbami Pravilnika o varovanju osebnih podatkov (19. člen zakonodajnega odloka št. 196 iz leta 2003). 1.3148148148148149 Consequently, the predecessor shall not present the Communication relating to the activity that is the subject of the extraordinary operation; Posledično odstopniku ni potrebno predložiti Obvestila v zvezi z dejavnostjo, ki je predmet izrednega posla; 0.9655172413793104 The data acquired shall be processed by prevalently computerized methods, using logic that fully responds to the purposes to be pursued, also by means of verifications with other data in the possession of the Revenue Agency or of other parties, in compliance with the security measures provided for by the Personal Data Protection Code. i dati acquisiti verranno trattati con modalità prevalentemente informatizzate e con logiche pienamente rispondenti alle finalità da perseguire, anche mediante verifiche con altri dati in possesso dell'agenzia delle Entrate o di altri soggetti, nel rispetto delle misure di sicurezza previste dal codice in materia di protezione dei dati personali. 1.1129032258064515 The amounts, to report taking into account the variations made pursuant to art. 26, shall be indicated in Euro cents and rounded to the second decimal place, rounded up if the third decimal place is equal to or greater than 5, and rounded down if the decimal is lesser than 5. Zneski, ki jih je treba navesti upoštevajoč spremembe, določene v 26. čl., morajo biti zapisani v stotinkah evra tako, da se vsoto zaokroži na drugo decimalko navzgor, če je tretja decimalka enaka ali večja od 5, ter navzdol, če je taista manjša od 0.7857142857142857 Indicate the amount of the deposit due, even if not actually paid. Navedite znesek dolgovane akontacije, tudi v primeru, da ni bila dejansko poravnana. 1.0 TAXPAYERS WITH SEPARATE ACCOUNTING ZAVEZANCI Z LOČENIM KNJIGOVODSTVOM 1.6666666666666667 • sign the document. • podpisati. 1.1156462585034013 To correct any errors or omissions it is possible to present a new Communication, replacing the previous one, before the presentation of the annual VAT declaration. Da bi popravili morebitne napake ali opustitve, je mogoče pred predložitvijo letne napovedi DDV-ja predstaviti novo Prijavo, ki nadomešča prejšnjo. 0.9806451612903225 The row must be completed by taxpayers obliged to make deposit payments pursuant to art. 6 of Law n. 405 of 29 December 1990, and successive amendments. Vrstico morajo izpolniti zavezanci, ki so dolžni izvesti plačilo akontacije v smislu 6. člena zakona št. 405 z dne 29. decembra 1990 in kasnejših sprememb. 1.1504854368932038 For the victims of these so-called extortive requests, art. 20, paragraph 2 of Law n. 44 of 23 February 1999, has provided the extension of three years of the tax payment terms falling within one year from the date of the damaging event; Za žrtve izsiljevanja je 2. odstavek 20. člena zakona št. 44 z dne 23. februarja 1999, odredil podaljšanje triletnega roka za izpolnitev davčnih obveznosti, zapadlih do enega leta od dneva škodnega dogodka; 1.1743119266055047 The obligation to send the Communication is not required in the absence of data to be indicated, for the quarter, in the VP framework (for example, taxpayers who during the reporting period have not carried out any transaction, neither active nor passive). Obveznost posredovanja Prijave ne obstaja, če ni podatkov, ki se za četrtletje navedejo v preglednici VP (na primer davkoplačevalci, ki v referenčnim obdobju niso izvedli nobenega posla, niti aktivnega niti pasivnega). 1.0465116279069768 In particular, payments relative to sales occurring in the reference period must be indicated (row VP1), even if made in prior periods. Konkretno se morajo navesti plačila za cesije v referenčnem obdobju (vrstica VP1), četudi so bile izvedene v predhodnih obdobjih. 0.975 • module, composed of the VP framework. • obrazec, sestavljen iz preglednice VP. 1.15 Indicate the total amount of the payments relating to the tax due for the first internal transfer of vehicles previously the subject of intra-community purchase made using the appropriate tax codes implemented with resolution n. 337 of 21 November 2007. Navedite skupni znesek plačil davka za prvo domačo prodajo vozil, ki so bila pred tem predmet pridobitve blaga znotraj Skupnosti, z uporabo ustreznih davčnih šifer, opredeljenih z odlokom št. 337 z dne 21. novembra 2007. 1.2222222222222223 The same sequence is also applied with reference to the successive months and quarters of the year. Enako zaporedje se uporabi tudi za naslednje mesece in četrtletja v davčnem letu. 1.0810810810810811 Indicate the charge code of the declarer, finding it in the table available in the instructions of the annual VAT model. Navedite šifro funkcije prijavitelja, na podlagi tabele, ki je na voljo v navodilih obrazca letne napovedi DDV. 0.8169014084507042 The list of processors is available at the Revenue Agency. Presso l'agenzia delle Entrate è disponibile l'elenco dei responsabili. 1.1443298969072164 The method box must be filled in indicating the code relating to the method used to determine the down payment: Okence metoda se mora navesti oznako, ki se nanaša na metodo, uporabljeno pri določitvi predujma: 1.0566037735849056 Taxpayers who adopt particular tax determination regimes Zavezanci, ki uporabijo posebne režime obračuna davka 1.0765306122448979 However, the payment of the VAT due for that quarter must be made, including the interest of 1% at the time of the annual reconciliation, within the ordinary payment deadline provided for the annual declaration. Vendar pa se mora plačilo dolgovanega DDV-ja za to četrtletje opraviti vključno z obrestmi v višini 1% ob letni prilagoditvi v okviru običajnega roka plačila, predvidenega za letno davčno napoved. 0.9130434782608695 ELECTRONIC SUBMISSION ELEKTRONSKA PREDLOŽITEV 1.2380952380952381 The relative tax is not, however, reported in row VP3, since it is already indicated in the Communication of the period of registration of the acquisitions. Pripadajoče davčne osnove se ne prepiše v vrstico VP3, saj je že navedena v Prijavi iz obdobja, ko so bili ti nakupi knjiženi. 1.1627906976744187 The missing, incomplete or untruthful communication of data of the periodic settlements is punishable by administrative sanctions from €500 to €2,000. Neoddana prijava ali nepopolno ali netočno poročanje podatkov o obdobnih plačilih se kaznuje z globo od 500 evrov do 2.000 evrov. 0.8897338403041825 The form may be delivered to intermediaries as identified by law (tax assistance centres, trade associations, and professionals), which shall process the data exclusively for the purpose of transmitting the form to the Revenue Agency. il modello può essere consegnato a soggetti intermediari individuati dalla legge (centri di assistenza fiscale, associazioni di categoria, professionisti) che tratteranno i dati esclusivamente per la finalità di trasmissione del modello all'agenzia delle Entrate. 1.0246913580246915 Indicate the tax code of the physical declaring person who signs the Communication. Navedite davčno številko prijavitelja - fizične osebe, ki je podpisala Obvestilo. 1.1685393258426966 Therefore, if no receivables have to be reported from the previous quarter, in the absence of other data to be indicated in the VP framework, the taxpayer is exempt from the presentation of the Communication. Če torej ni treba poročati o terjatvah iz prejšnjega četrtletja in ni drugih podatkov, ki jih je treba navesti v preglednici VP, davkoplačevalec je oproščen predstavitve Prijave. 1.0 Rows VP7, VP8, VP9 and VP13 shall not be completed, however. Vrstice VP7, VP8, VP9 in VP13 se v tem primeru ne izpolnijo. 0.9540229885057471 The model must be presented by the last day of the second month after each quarter. Obrazec se mora oddati do zadnjega dne naslednjega meseca, ki sledi vsakemu četrtletju. 1.2413793103448276 With regard to authorisation method of direct telematic presentation and presentation through authorised intermediaries, see the related instructions provided in the appropriate section of the Revenue Agency website. V zvezi z možnostjo neposredne elektronske vložitve in vložitve preko pooblaščenih posrednikov si oglejte navodila v posebnem razdelku na spletni strani Agencije za prihodke. 1.0548780487804879 In fact, legislative decree no. 196/2003 "Personal Data Protection Code," establishes a system of guarantees to protect the processing operations performed on personal data. n.196/2003, "Codice in materia di protezione dei dati personali", prevede un sistema di garanzie a tutela dei trattamenti che vengono effettuati sui dati personali. 1.0423728813559323 In this Communication, which contains the data of the periodic VAT settlement for the entire group, the "Subcontract" and "Exceptional events" fields in row VP1 are not completed, as well as rows VP2, VP3, CP10, VP11 and VP12 of the VP framework. V tej Prijavi, ki vsebuje podatke o obdobnem plačilu DDV-ja za celotno skupino, se ne izpolnijo polja "Podizvajalci" in "Izredni dogodki" v vrstici VP1, prav tako pa se ne izpolnijo vrstice VP2, VP3, VP10, VP11 in VP12 v preglednici VP. 0.8932038834951457 This information notice is provided in general for all the data controllers indicated above. La presente informativa viene data in via generale per tutti i titolari del trattamento sopra indicati. 0.9541284403669725 In that case, in row VP14, column 1, any amount to pay by the deadline of 16 February must be indicated. V tem primeru se mora v vrstici VP14 stolpca 1 navesti morebitni znesek, ki se mora plačati do 16. februarja. 1.4797047970479704 The obligation of presentation of the Communication was instituted for passive VAT subjects in application of the provisions contained in art. 21-bis of legislative decree n. 78 of 31 May 2010, converted, with amendments, by law n. 122 of 30 July 2010, introduced by art. 4, paragraph 2 of the Legislative Decree n. 193 of 22 October 2016, converted, with amendments, by Law n. 225 of 1 December 2016. 21-bis zakonskega odloka št. 78 z dne 31. maja 2010, pretvorjenega s spremembami v zakonu št. 122 z dne 30. julija 2010, uvedenega z 2. odstavkom 4. člena zakonskega odloka št. 193 z dne 22. oktobra 2016, pretvorjenega s spremembami zakona št. 225 z dne 1. decembra 2016. 1.2142857142857142 The credit deriving from the adjustment of the deduction in favor of a change from the special agricultural regime referred to in art. 34 to an ordinary regime must be included in line VP5 (VAT deducted). Kredit, ki izhaja iz prilagoditve odbitka za spremembo iz posebnega kmetijskega režima, navedenega v čl. 34, na navadni, je treba vključiti v vrstico VP5 (odbitek DDV). 1.2 Processing methods metodo Postopek 1.0695652173913044 • for row VP2, the amount of the active operations performed in the month of April (registered or subject to registration); • v vrstici VP2, znesek aktivnih poslov, izvedenih v mesecu aprilu (vknjiženih ali podvrženih obveznemu knjiženju); 1.0056179775280898 Indicate the amount of the particular tax credits used in the reference period deducted from the payment, excluding those whose compensation takes place directly in the F24 model. Navedite znesek posebnih davčnih dobropisov, uporabljenih v referenčnem obdobju za odbitek plačila, z izjemo tistih, katerih kompenzacija je potekala neposredno prek obrazca F24. 1.0329218106995885 In addition, the row indicates the tax relative to acquisitions made by subjects who have taken advantage of the VAT regime for cash under art. 32-bis of Law decree n. 83 of 2012, registered in prior periods, for which there is the right to deduction. V vrstici se poleg tega navede tudi davek za nakupe dobrin, ki so jih opravile osebe, ki koristijo režim DDV za blagajno, opredeljen v členu 32-bis zakonske uredbe št. 83 iz leta 2012, registrirane v predhodnih obdobjih, za katere je obstajala 1.584070796460177 Extraordinary operation or transformation occurring in the period included between the 1st day of the month following the quarter and the date of presentation of the Communication Izredni posli ali spremembe, nastale med 1. januarjem meseca, ki sledi četrtletju, in datumom predložitve prijave 0.987603305785124 The Communication model must only be directly transmitted by the taxpayer, or an authorised intermediary, by telematic means, pursuant to art. 3, paragraphs 2-bis and 3 of the Decree of the President of the Republic n. 322 of 22 July 1998. Obrazec Prijave se mora oddati izključno s predložitvijo po telematski poti s strani davčnega zavezanca ali preko pooblaščenih posrednikov, opredeljenih v točkah 2-bis in 3, 3. člena odloka Predsednika Republike št. 322 z dne 22. julija 1998. 1.1607142857142858 Indicate the reference calendar year the Communication refers to. Navedite koledarsko leto, na katerega se nanaša Prijava. 1.126984126984127 Finally, the taxpayers referred to in art. 74, paragraph 4, must pay the VAT due for the fourth quarter by the regular deadline (16 February). Davčni zavezanci iz 4. odstavka 74. člena pa morajo vplačati dolgovani DDV za zadnje četrtletje do rednega roka (16. februar). 0.9523809523809523 The data you provide with this form shall be processed exclusively by the Revenue Agency for the purposes of the payment, verification, and collection of taxes. i dati forniti con questo modello verranno trattati dall'agenzia delle Entrate esclusivamente per le finalità di liquidazione, accertamento e riscossione delle imposte. 1.2394366197183098 The quota of the payment that the parent company has re-credited to the controlled company shall be indicated in row VP13 of the Communication referring to this latter subject. Delež akontacije, ki jo je matična družba vrnila nadzorovani, se mora navesti v vrstici VP13 Prijave, ki se nanaša na tega zadnjega zavezanca. 1.2885572139303483 For the compilation of this box, reference should be made to the instructions contained in the paragraph "Taxpayers with extraordinary transactions or other substantial subjective transformations (mergers, demergers, sales of companies, contributions, etc.)". Pri sestavljanju tega polja se je treba sklicevati na navodila iz odstavka "Zavezanci z izrednimi posli ali drugimi večjimi preoblikovanji subjekta (spojitve, odcepitve, cesije podjetja, deleži itd.)". 0.8563829787234043 Specifically, these latter subjects must indicate, in row VP11, any special tax credits used to reduce the amount to pay relative to the sub-contract operations. Zlasti morajo ti subjekti v vrstici VP11 navesti posebne davčne olajšave, ki so se morda uporabile za zmanjšanje zneska, ki ga je treba plačati v zvezi s postopki iz naslova podizvajalcev. 0.7866666666666666 In particular, the Revenue Agency relies on Sogei S.p.a., the technological partner entrusted with managing the tax register's information system, as its outside data processor. Konkretno se agencija za prihodke opira na storitve družbe Sogei S.p.a., kot zunanjega odgovornega za obdelavo osebnih podatkov in tehnološkega partnerja, kateremu je zaupano upravljanje informacijskega sistema davčne uprave. 1.2295081967213115 In the case in which the controlled corporation or company has left the group after the deposit payment, indicate code "99" in the "Last month" field. Če nadzorovana ustanova ali družba zapusti skupino po plačilu akontacije, se mora v polju "Zadnji mesec" navesti šifra 99. 1.028205128205128 •code 1, by subjects that, practising an entrepreneurial, commercial, artisanal or otherwise economic activity, or a free art or profession, and having refused a request of an extortive nature or, in any case, not having complied, suffer damage to fixed or other assets in the territory of the State in consequence to crimes committed, even outside of an association, in the pursuit of illegal profit. • šifra 1, zavezanci, ki opravljajo poslovno, trgovsko, obrtno oziroma v vsakem primeru gospodarsko, umetniško ali strokovno dejavnost, ki so se uprli poskusom izsiljevanja oziroma se jim niso pridružili, in so na državnem ozemlju utrpeli škodo na premoženju ali nepremičninah kot posledico storjenih kaznivih dejanj, tudi izven kriminalne združbe, z namenom doseganja nepravičnega dobička. 0.5 VP8 Credit of the prior period vP8 Credito periodo precedente V dobro iz preteklega obdobja 1.0429447852760736 The taxpayer must indicate the month columns 1 and 2 of row VP1 values from 1 to 12), or the quarter (values from 1 to 4) that each module of the Communication refers to. Zavezanec mora navesti v stolpcih 1 in 2 vrstice VP1 mesec (vrednosti od 1 do 12) ali četrtletje (vrednosti od 1 do 4), na katerega se nanaša vsak obrazec Prijave. 1.1570247933884297 In addition, it is highlighted that the present row much also include the operations not subject for lack of territorial requirement under articles from 7 to 7-septies for which the issuing of an invoice is obligatory based on the provisions contained in art. 21, paragraph 6-bis. Opozarjamo, da morajo biti v tej vrstici vključeni tudi posli, ki so izvzeti zaradi pomanjklanja teritorialne predpostavke, ki jo določajo členi od 7 do 7-septies, za katere je obvezna izdaja fakture na osnovi določb v točki 6-bis, 21. člena. 0.9324324324324325 The signature is placed in the appropriate box, in legible form, by the taxpayer or by the legal or negotiating representation, or by one of the other declaring subjects indicated in the "Charge code" table. V temu namenjeno okence se s čitljivim podpisom v neokrnjeni obliki podpiše davčni zavezanec oziroma zakoniti ali pogajalski zastopnik, oziroma kateri od drugih subjektov-prijaviteljev, navedenih v tabeli "Šifra funkcije". 1.1140350877192982 In addition, the "VAT number of the parent company field (group VAT settlement)" field is not completed in the case in which the corporation or company has not participated in the group VAT settlement for the entire reference period of the Communication. Poleg tega se polje"Identifikacijska številka za DDV matične družbe (skupno plačilo DDV)" ne izpolni v primeru, da ustanova ali družba ni sodelovala pri skupnem plačilu DDV-ja v celotnem obdobju, na katerega se nanaša Obvestilo. 1.1382113821138211 TAXPAYERS WITH EXTRAORDINARY OPERATIONS OR OTHER SUBSTANTIAL SUBJECT TRANSFORMATIONS (MERGERS, DIVISIONS, COMPANY SALE, CONTRIBUTIONS, ETC.) ZAVEZANCI Z IZREDNIMI POSLI ALI DRUGIMI VEČJIMI PREOBLIKOVANJI SUBJEKTA (SPOJITVE, ODCEPITVE, CESIJE PODJETJA, DELEŽI ITD.) 0.9424460431654677 The intermediaries, where they are empowered to appoint processors, must make their identification data known to the data subjects. Gli intermediari, ove si avvalgano della facoltà di nominare dei responsabili, devono renderne noti i dati identificativi agli interessati. 1.25 With reference to this case, for the completion of the Communication presented by the parent company for the group, see the instructions in the "Periodic group Communication" paragraph. V zvezi s tem primerom si za pripravo Prijave, ki jo predloži matična družba za celotno skupino, oglejte navodila v točki "Obdobna prijava skupine". 1.0252707581227436 Revenue Agency and the intermediaries - the latter for the sole activity of transmission in accordance with the provisions of Legislative Decree no. 196 of 2003 - take on the qualification as "data controller" when the data are placed at their disposal and under their direct control. - agencija za prihodke in posredniki, slednji izključno za dejavnosti pošiljanja obrazca, kot je predvideno z zakonodajnim odlokom št. 196 iz leta 2003, imajo vlogo "upravljavca osebnih podatkov" od trenutka, ko so jim podatki na razpolago in pod njihovim neposrednim nadzorom. 0.9676375404530745 Taxpayers who have performed multiple activities for which they have held, by obligation of law or option, separate accounting, pursuant to art 36, must complete a unique summary module of the VP framework of all of the activities managed with separate accounting for the reference month or quarter. Zavezanci, ki so opravljali več dejavnosti, za katere so, zaradi zakonskih določil ali po izbiri, vodili ločene računovodske izkaze v smislu 36. člena, morajo izpolniti en sam obrazec preglednice VP s povzetkom vseh dejavnosti, ki so jih upravljali z ločenim računovodstvom za referenčni mesec ali četrtletje. 1.1261261261261262 Therefore, these taxpayers, in the Communication relating to the fourth quarter, shall not complete rows VP11, VP12 and VP14. Zato ti zavezanci v obvestilu, ki se nanaša na zadnje četrtletje, ne smejo izpolniti vrstic VP11, VP12 in VP14. 1.0 Without prejudice to the procedures, already established by sectoral regulations, for notifications of variation of data and for supplements to the declaration and/or notification forms, the data subject (art. 7 of legislative decree no. 196 of 2003) may access his/her personal data to verify their use, or, where applicable, to correct and update them within the limits provided for by law, or to erase them or oppose their processing if they have been processed unlawfully. z izjemo načinov, predvidenih z zakonodajo na tem področju, ki se nanašajo na obvestila o spremembi podatkov in na dopolnitve obrazcev za prijavo in/ali obvestila, lahko obravnavana oseba, na podlagi 7. člena odloka z zakonsko močjo št. 196 iz leta 2003, dostopa do svojih osebnih podatkov, da preveri uporabo ali, kjer je to primerno, da jih popravi, posodobi v obsegu, ki ga dovoljuje zakon, ali da jih izbriše ali zavrne njihovo obdelavo, če je le-ta v nasprotju z zakonom. 1.4067796610169492 • in row VP3, the amount of the acquisitions registered in the same month of April. • v vrstici VP3, znesek nakupov, knjiženih v mesecu aprilu. 0.9531568228105907 It is specified that the row also includes the non-taxable inter-communal acquisitions under art. 42, paragraph 1 of Legislative Decree, n. 331 of 1993 (including those made without payment of tax with the use of the reserve under art. 2, paragraph 2 of the Law n. 28 of 18 February, 1997), as well as those of under art. 40, paragraph 2 of the same Legislative Decree (triangular operation with the intervention of the national operator as the transferee-transferor). Prosimo, upoštevajte, da se morajo v to vrstico vključiti tudi neobdavčeni nakupi dobrin znotraj Skupnosti, kot to predvideva 1. odstavek 42. člena zakonske uredbe št. 331 iz leta 1993 (vključno s tistimi, ki so opravljeni brez plačila davka z uporabo plafonda, skladno z 2. odstavkom 2. člena zakona št. 28 z dne 18. februarja 1997), ter tisti, ki jih določa 2. odstavek 40 člena iste zakonske uredbe (tristranska uredba Skupnosti s posegom nacionalnega subjekta kot cesionarja-odstopnika). 1.3061224489795917 This row shall also indicate the credit requested as reimbursement in prior years for which the competent Office has formally denied the right to reimbursement for the share of the same used (following authorisation from the Office) at the time of the periodic settlement (see the Decree of the President of the Republic V tej vrstici se navede tudi kredit, povračilo katerega se je zahtevalo v predhodnih letih, a je pristojni urad uradno zavrnil pravico do povračila, v deležu istega, ki se uporabi (z dovoljenjem pristojnega urada) za obdobno plačilo (glej O.P.R. 1.4867256637168142 2) In the case, however, in which the predecessor is not cancelled by the effect of the extraordinary operation or transformation, the Communication shall be presented: 2) Če pa odstopnik ni prenehal delovati kot posledica izrednega posla ali preoblikovanja, mora prjavo predložiti: 1.6 Extraordinary operations Izredni dogodki 0.6714975845410628 Information on the processing of personal data pursuant to art. 13, Legislative Decree no.196/2003 in the field of Personal Data Protection 13 del decreto legislativo n. 196 del 2003 in materia di protezione dei dati personali - Obvestilo o obdelavi osebnih podatkov (13. čl. zakonodajnega odloka št. 196/2003 na področju varstva osebnih podatkov) 1.2821782178217822 • by each of the subjects involved in the operations, if the extraordinary operation or the transformation has not brought about the sale of the VAT debt or credit in relation to the operations that each make over the quarter referred to by the Communication. • vsaka od strani v transakciji, če izredni posel ali preoblikovanje ni povzročila odstopa terjatve ali dolga za dejavnosti, ki jih je vsaka od njih opravila v četrtletju, na katerega se nanaša prijava. 0.9637681159420289 The Revenue Agency, as a public entity, is not required to obtain the data subjects' consent in order to process their personal data. l'agenzia delle Entrate, in quanto soggetto pubblico, non deve acquisire il consenso degli interessati per trattare i loro dati personali. 1.3571428571428572 This manner of completion is valid also with reference to the importation of gold materials, semi-processed products in gold and the importation of pure silver, for which the tax is not paid in customs, but absolved through contemporary notation on the customs bills in the registries under articles 23 (or 24) and art. 25. Ta način izpolnjevanja velja tudi v zvezi z uvozom materiala iz zlata, polizdelkov iz zlata in uvozom čistega srebra, za katere se davek ne izplača carini, temveč se poravna z istočasnim zapisom carinskega računa v register v skladu s 23. 1.168421052631579 1) In the case in which the legal predecessor (incorporated or divided company, transferor, seller or donor) is cancelled by the effect of the extraordinary operation or the transformation, the legal successor (incorporating company or beneficiary, recipient, transferee, assignee or donee) shall present two distinct Communications: 1) V primeru, da subjekt-odstopnik (pripojena ali razcepljena družba, družba, ki doprinese kapital, odstopna družba ali družba donatorka) preneha zaradi učinka izrednega posla ali preoblikovanja, mora prevzemnik (prevzemna družba ali družba obdarjenka) predložiti dve različni Prijavi: 1.08 Subjects who operated through tax representatives, as well as directly identifying themselves in the quarter Subjekti, ki so v davčnem letu delovali s pomočjo davčnega zastopnika in z neposredno identifikacijo 1.1450980392156862 In the assumption that the declarer is a company that presents the Communication on behalf of another taxpayer, also this field must be completed, indicating this case, in the appropriate space, the Charge code corresponding to the relationship between the declaring company and the taxpayer. V primeru, da je prijavitelj družba, ki predloži prijavo DDV v imenu drugega zavezanca, je treba izpolniti tudi pričujoče polje in v tem primeru navesti, v odgovarjajočem razdelku, šifro funkcije, ki ustreza odnosu med družbo prijaviteljico in zavezancem. 1.3333333333333333 The model of made up of: Obrazec sestavlja: 1.125 TAXPAYERS WITH QUARTERLY SETTLEMENTS ZAVEZANCI S ČETRTLETNIMI PLAČILI 0.8601398601398601 In column 1, indicate the amount of VAT to pay (even if the amount does not exceed 25.82 euros), or to transfer to the parent corporation or company that adheres to group VAT settlements, equal to the result of the following formula, if positive: Navedite v stolpcu 1 znesek DDV za plačilo (tudi če ni plačan, saj ne presega 25,82 EUR) ali za prenos na matično ustanovo ali družbo, v primeru ustanove ali družbe, ki je vključena v postopek skupnega plačila DDV cele skupine, enak rezultatu naslednje enačbe, če je slednji pozitiven:: 1.0930232558139534 Enter code "1" in the "Obligation to telematic presentation" field if the Communication has been provided by the taxpayer, or code "2" if the Communication has been provided by the sender. Vnesite v polje "Subjekt, ki je pripravil prijavo", šifro "1" če je prijavo izpolnil davčni zavezanec, oziroma šifro "2" če je prijavo izpolnil tisti, ki jo je tudi poslal. 1.0857142857142856 In case of separate tax determination in the case of multiple activities, the passive subjects present one single summary Communication for each period. V primeru ločenega izračuna davka v prisotnosti več dejavnosti davčni zavezanci oddajo eno samo Prijavo s povzetkom za vsako davčno obdobje. 1.3485714285714285 • by the successor, if the extraordinary operation or transformation has brought about the sale of the VAT debt or credit; this subject shall, therefore, present two distinct Communications according to the method indicated in point 1). • odstopnik, če je izredni posel ali preoblikovanje povzročilo odstop terjatve ali dolga DDV; tak zavezanec bo torej predložil dve ločeni Obvestili na način, opisan v točki 1. 1.2112676056338028 The Communication is also presented in the case of settlements with surplus to credit. Prijava se mora posredovati tudi v primeru plačila s presežkom kredita. 0.8287292817679558 It is noted that the row may not be completed by subjects that have participated in group VAT settlement under art. 73 for the reference period (VP1). Opozarjamo, da vrstice ne smejo izpolniti zavezanci, ki so sodelovali v postopku skupnega plačila DDV cele skupine podjetij, ki ga opredeljuje 73. člen, v referenčnem obdobju (VP1). 1.0548780487804879 The taxpayers who adopt, by obligation of law or by option, special criteria for the determination of the tax due or deductible (for example, special agricultural regimes, agritourism, etc.) shall be indicated in row VP4 (collectible VAT) and in row VP5 (deducted VAT), the resulting tax from the application of the special regime they belong to. Zavezanci, ki zaradi zakonskih določil ali po lastni izbiri v davčnem letu uporabijo posebne kriterije določanja davka ali davčnega odbitka (na primer posebni kmečki režim, kmečki turizem, itd.), morajo v vrstico VP4 (izterljiv DDV) in v vrstico VP5 (davčni odbitek DDV) navesti davek, ki izhaja iz uveljavitve posebnega režima. 1.3090128755364807 The confirmation of success of the telematic transmission of the data of the Communication is made available in the appropriate section of the authentication area of the Revenue Agency website, as well as in the "Invoices and Payments" Consultation section of the authentication area of the web interface. Potrdilo o opravljeni elektronski oddaji podatkov prijave je na voljo v posebnem razdelku v overjenem oddelku na spletni strani Agencije za prihodke ter v razdelku Ogled v overjenem oddelku spletnega vmesnika "Računi in pristojbine". 1.1428571428571428 The box is reserved for subjects that, being legitimized, have used the tax facilities for the reference period, to the VAT effect, provided by particular regulatory provisions issued following natural disasters or other exceptional events. Polje je namenjen zavezancem, ki so zakonito koristili v referenčnem obdobju, za namene DDV, davčne ugodnosti, predvidene s posebnimi zakonskimi določili, izdanimi v luči naravnih nesreč ali izjemnih okoliščin. 0.9541062801932367 In all the cases in which a non-resident subject has made, in the same quarter, but obviously in periods other than the same, operations relevant to the VAT effects in Italy, through a tax representative or direct self identification, a single Communication is presented on behalf of the subject (tax representative or directly identified non-resident) operating on the date of the presentation. V vseh primerih, ko je subjekt nerezident v istem četrtletju, seveda pa v različnih obdobjih slednjega, izvedel posle, ki so pomembni za obdavčitev DDV v Italiji, bodisi preko davčnega zastopnika kot tudi z neposredno identifikacijo, mora prijavo podatkov DDV subjekt (davčni zastopnik oziroma subjekt nerezident, ki je neposredno identificiran) vročiti z enim samim obrazcem, ki naj navaja datum vročitve prijave. 1.088235294117647 The row must also include the taxable amount relative to the active operations for which tax is due by the dealership, based on specific provisions. V vrstico mora biti vključena tudi davčna osnova za aktivne posle, za katere je v skladu z določbami dolgovan davek s strani odstopnika. 1.0793650793650793 Tick the box only in the case in which the taxpayer has used the facilities provided in art. 74, paragraph 5 (subcontracting contracts). To okence prečrtajte, če davčni zavezanec izkoristi olajšave, predvidene s petim odstavkom 74. člena (pogodbe s podizvajalci). 1.1204819277108433 In fact, for example, the resulting credit in row VP14 of the March/1st quarter module shall be carried over to row VP8 of the April module (to complete in the successive Communication). Dobropis, razviden iz vrstice VP14 obrazca za prvo četrtletje, se namreč mora nato prepisati v vrstico VP8 obrazca za mesec april (izpolni se v naslednjem Obvestilu). 0.48 Credit of the prior year Credito anno precedente V dobro iz prejšnjega leta 1.0392156862745099 In case of a lack of the requirements to participate in the group VAT settlement, indicate the last month of control (example: "02" for the month of February). V premeru, da prenehajo pogoji za vključitev v postopek plačila DDV celotne skupine podjetij, navedite zadnji mesec nadzora (npr. "02" za mesec februar). 0.7611940298507462 Row VP7 - Debt of prior period not more than €25.82 Vrstica VP7 - Dolg iz preteklega obdobja, ki ne presega 25,82 evrov 1.0852713178294573 Intermediaries are not required to obtain the data subjects' consent for the processing of data, since the processing is provided for by law Gli intermediari non devono acquisire il consenso degli interessati per il trattamento dei dati in quanto è previsto dalla legge. 0.9887640449438202 • exclusively monthly settlements shall complete a module for each month of the quarter; • izključno mesečna obdobna plačila, morajo izpolniti obrazec za vsak mesec v trimesečju; 0.7049180327868853 Indicate the VAT number of the tax subject. Navedite identifikacijsko številko za DDV davčnega zavezanca. 1.2275862068965517 In the case in which among the said activities there is one for which exemption from the presentation of the annual VAT declaration is provided and, consequently, from the present Communication, the data of this latter activity shall not be included in the Communication to present relative to the other activities which are obliged to submit declarations. V primeru, da je za eno od omenjenih dejavnosti predvidena oprostitev predložitve letne napovedi DDV-ja in torej tudi oprostitev oddaje pričujoče prijave, se podatki za to dejavnost ne smejo navesti v poročilu, ki ga zavezanec vroči za druge dejavnosti, za katere velja obveznost poročanja. 1.2 Indicate the amount of VAT on credit calculated in deduction, resulting from previous liquidation of the same calendar year (without considering the credits requested for reimbursement or in compensation through presentation of the TR VAT Model). Navedite znesek DDV v dobro, izračunan kot odbitek, ki izhaja iz prejšnje likvidacije v istem koledarskem letu (ne upoštevajte zneskov v dobro, uporabljenih za kompenzacijo s predložitvijo obrazca TR DDV). 0.9223300970873787 Indicate any amount to debt not paid in the prior period as long as it is not more than €25.82. Navedite morebitni znesek v breme, ki ni bil poravnan v preteklem obdobju, saj ni presegal 25,82 evrov. 0.6923076923076923 The data processor may rely on appointed "processors." il titolare del trattamento può avvalersi di soggetti nominati "responsabili". 1.1906614785992218 This box must also be ticked in the hypothesis in which, following the interruption of the group VAT payment during the year, the controlling entity or company reports in the VP8 line any credit surplus transferred to the group and not compensated used in deduction in its subsequent periodic liquidations. To polje je treba prečrtati tudi v primeru, da po prekinitvi plačila skupinskega DDV-ja med letom obvladujoči subjekt ali družba poroča v vrstici VP8 kakršen koli presežek, prenesen v skupino in ne kompenziran, ki on odbije pri nadaljnjih obdobnih plačilih. 1.198019801980198 In addition, other acquisitions of deferred liabilities are included in the row, as well as those with un-deductible VAT. V vrstico so poleg tega vključeni tudi nakupi s preloženo izterljivostjo ter nakupi z neodbitnim DDV. 0.9142857142857143 B) Taxpayers with different periods (both monthly and quarterly) B) Zavezanci z različno pogostostjo poročanja (mesečno ali četrtletno) 1.0833333333333333 The taxpayers who have entrusted their accounting to third parties may make monthly VAT settlements with reference to the operations performed in the second month prior. Zavezanci, ki so vodenje svojega knjigovodstva zaupali drugim, lahko opravijo mesečna plačila DDV-ja s sklicem na posle, izvedene v drugem preteklem mesecu. 1.1511627906976745 This assumption includes, for example, the company appointed tax representative from a non-resident subject pursuant to art. 17, third paragraph, the company that indicates the charge code 9, in the quality of the recipient company (of the divided company) or merging company (of the merged company), the company which presents the Communication as the negotiating representative of the taxpayer. V ta primer se na primer uvrščajo družbe, ki so bile imenovane za davčne predstavnike s strani subjekta nerezidenta, na podlagi 17. čl., drugi odstavek, družbe, ki navajajo šifro funkcije 9 kot družbe koristniki (razcepljene družbe) ali pridružene družbe (pripojene družbe), družbe, ki predstavijo prijavo kot posredniški predstavnik zavezanca. 1.1946902654867257 Indicate the amount of VAT relative to acquisitions registered for which the right of deduction from the reference period is exercised. Navedite znesek DDV za knjižene nakupe, za katere je zavezanec uveljavljal pravico do odbitka v sklicnem obdobju. 1.0 Row VP3 - Total passive operations Vrstica VP3 - Skupaj pasivni posli 1.1266968325791855 The taxpayer who makes, for the different activities performed, both monthly and quarterly periodic settlements, in a general way, presents the Communication with distinct modules (monthly and quarterly) with reference to the respective settlements. Davčni zavezanec, ki za različne izvajane dejavnosti opravlja tako mesečna kot četrtletna obdobna plačila, mora na splošno predložiti obvestilo na ločenih obrazcih (mesečnih in četrtletnih) s sklicem na posamezna plačila. 1.0916398713826367 In the particular case of prepayment, for tax compensation purposes, of the quarterly periodic settlement in coincidence with that relative to the third month of each calendar quarter (March, June, September and December for individual taxpayers under art. 74, paragraph 4), the Communication shall be presented, summarising in a single module, the periodic settlement relative to the third month and that relating to the quarter referring to all of the activities performed, indicating both the periods in the corresponding fields (example: joint settlement month of March-first quarter, indicate a value of "03" in the "Month" field, and "1" in the "Quarter" field of row VP1). Zlasti v primeru akontacij mora davčni zavezanec za namen kompenzacije davka, obdobnega trimesečnega plačila, ki sovpada s plačilom v tretjem mesecu vsakega koledarskega četrtletja (marec, junij, september in december za davčne zavezance, glej 4. odstavek 74. člena), predložiti obvestilo na enem samem obrazcu, ki vsebuje povzetek obdobnega plačila za tretji mesec, ter plačila za četrtletje, in se nanaša na vse izvajane dejavnosti, ter označiti obe obdobji v ustrezajočih poljih (primer: skupno plačilo v mesecu marcu - prvo četrtletje, navedite vrednost "03" v polju "Mesec" in "1" v polju "Četrtletje" v vrstici VP1). 2.053691275167785 In addition, they may be published with the methods laid down by the combined provisions of articles 69 of the Decree of the President of the Republic n. 600 of 29 September 1973, as amended by Law n. 133 of 6 August 2008 and 66-bis of the Decree of the President of the Republic n. 633 of 26 October 1972. 69 del d.P.R. n. 600 del 29 settembre 1973, così come modificato dalla legge n. 133 del 6 agosto 2008 e 66-bis del d.P.R. n. 633 del 26 ottobre 1972. 1.0095419847328244 • the second containing the data of the settlements made by the legal predecessor in the fraction of the quarter referred to by the Communication and until the final settlement paid before the extraordinary operation or transformation; in this Communication, the data relative to incorporated, divided, transferring, etc. subjects shall be indicated in the taxpayer reserved area, while in the declarer reserved area is input data of the subject resulting from the transformation, showing a value of "9" in the Charge code field. • druga prijava mora vsebovati podatke o plačilih, ki jih je izvedel odstopnik v delu četrtletja, na katerega se nanaša prijava, vse do zadnjega izvedenega plačila pred izrednim poslom ali preoblikovanjem; v tej prijavi mora zavezanec navesti, v delu, ki je rezerviran za zavezanca, podatke o pripojeni, razcepljeni, doprinesni itd. družbi, medtem ko se v preglednici, namenjeni prijavitelju, navedejo podatki subjekta, ki je nastal kot posledica preoblikovanja, ter vrednost 9 v polju, kamor se mora vpisati šifra funkcije. 1.048582995951417 In addition to its own Communication, the parent corporation or company shall also present a periodic Communication barring the "Group settlement" field of the title page, without completing the "VAT number of the parent company (group VAT settlement)" field. Poleg lastne Prijave mora matična ustanova ali gospodarska družba oddati tudi obdobno prijavo, v kateri prečrta okence "Skupno plačilo" na naslovni strani, in ne izpolni polja "Identifikacijska številka za DDV matične družbe (skupno plačilo DDV)". 0.8615819209039548 Indicate the amount of VAT to debit, relative to the operations made in the reference period, for which VAT is collectable, or relative to previous operations for which the tax has become collectable in the same period, noted in the invoice or payments registers, or, in any case, subject to registration. Navesti znesek izterljivega DDV, ki se nanaša na posle, izvedene v referenčnem obdobju, za katere se je pojavila izterljivost, oziroma ki se nanaša na predhodno izpeljane operacije, za katere je davek postal izterljiv v odgovarjajočem obdobju, in ki so zapisane v registru izdanih faktur ali protivrednosti ali ki so na vsak način podvržene registraciji. 0.9435483870967742 • the first containing the data of the settlements made by the same subject in the quarter referred to by the Communi • prva prijava mora vsebovati podatke o plačilih, ki jih je izvedel sam subjekt v četrtletju, na katerega se nanaša prijava; 0.5 • "4" subjects operating in the telecommunications sectors, water supply, electricity, waste collection and disposal, etc. • "4" subjekti, ki delujejo v sektorjih telekomunikacij, oskrbe z vodo, elektrike, zbiranja in odstranjevanja odpadkov itd. Upoštevajte, da v primeru nadzorovanih ustanov ali podjetij, ki sodelujejo v postopku skupnega plačila DDV cele skupine, 0.8950276243093923 This row shall not be completed by quarterly taxpayers under the cited art. 7, relative to the 4th quarter (see paragraph "Taxpayers with quarterly settlements"). Te vrstice ne smejo izpolniti zavezanci, ki izvajajo trimesečna plačila, opredeljeni v že navedenem 7. členu, glede na 4. četrtletje (glej točko "Zavezanci s četrtletnimi plačili"). 1.2576687116564418 In the presence of a stable organization in Italy of a non-resident subject, a Communication shall be presented, with reference to the data of the operations attributable to, it carried out in the quarter. V primeru stabilne organizacije subjekta nerezidenta v Italiji mora zavezanec vročiti prijavo podatkov DDV z navedbo podatkov poslov, izpeljanih v teku četrtletja. 1.1635220125786163 The present framework must be completed only in the case in which the declarer (which signs the Communication) is a different subject from the taxpayer referred to in the Communication. Pričujočo preglednico izpolnite samo v primeru, da je prijavitelj (zavezanec, ki podpiše prijavo) drugačni subjekt od zavezanca, na katerega se nanaša prijava. 1.0418118466898956 These completion methods remain valid for the period in which the declaring corporation or company participates in the group VAT settlement procedure; instead, for the successive periods after the aforementioned settlement procedure, the Communication is analogously completed by ordinary taxpayers. Tak način izpolnjevanja ostane v veljavi za obdobje, v katerem prijavna ustanova ali družba sodeluje v postopku plačila DDV za celo skupino podjetij; za obdobja po izstopu iz pravkar omenjenega postopka skupnega plačila se prijava izpolni podobno, kot to velja za redne davčne zavezance. 1.1226415094339623 In the event that the claimant has reported in the line VP8 of his or her own Notice the credit accrued by the claimant in the last periodic liquidation, the box "Extraordinary operations", in line VP1 of the VP framework, must be ticked. V primeru, da je pravni naslednik v vrstici VP8 svoje Prijave poročal o kreditu, ki ga je pobral pravni predhodnik v zadnjem odbdobnem plačilu, se mora označiti polje "Izredni posli" v vrstici VP1 preglednice VP. 1.0280210157618213 The parent corporation or company and the controlled corporation or company that participate in the group VAT settlement procedure pursuant to the last paragraph of art. 73 for the period of the year referred to in the Communication, shall individually present their own Communications, indicating, in the "General data" section of the title page, in the "VAT number of the parent company (group VAT settlement)" field, the VAT number of the parent company and indicating the amounts to debt or credit transferred in the reference period respectively in column 1 or column 2 of row VP14. Matična ustanova ali gospodarska družba ter ustanove ali gospodarske pod nadzorom, ki so v obdobju, na katerega se nanaša Prijava, pristopile k proceduri obračuna DDV za celo skupino podjetij, v skladu z zadnjim odstavkom 73. člena, predložijo vsaka svojo samostojno Prijavo, z navedbo v polju "Identifikacijska številka za DDV matične družbe (skupno plačilo DDV)" v razdelku "Splošni podatki" na naslovni strani, identifikacijsko številko DDV matične družbe, ter navesti zneske kreditov ali dolgov, prenesene v referenčno obdobje, v stolpec 1 ali stolpec 2 vrstice VP14. 1.12 PERIODIC GROUP COMMUNICATION OBDOBNO OBVESTILO SKUPINE 0.9456521739130435 Tick the box in the case in which the Communication refers to the group VAT settlement. Označite okence v primeru, da se Prijava nanaša na skupno plačilo DDV cele skupine podjetij. 0.8 INSOLVENCY PRACTITIONERS AND LIQUIDATORS STEČAJNI UPRAVITELJI ALI LIKVIDACIJSKI UPRAVITELJI 1.0341463414634147 In the particular assumption in which the taxpayer intends to "exclude" a part or the entire amount of the VAT credit, countervailable from the previous year's declaration, previously indicated in row VP9 and not yet used, from the VAT accounting (for compensation through model F24), the taxpayer must complete row VP9 of the present Communication, reporting the amount of the credit to exclude, preceded by the minus sign. V posebnem primeru, ko namerava davčni zavezanec pri knjigovodstvu DDV (za kompenzacijo z obračunskim obrazcem F24) "izločiti" en del ali celoten znesek DDV v dobro, ki ga je mogoče kompenzirati in izhaja iz lanskoletne davčne napovedi, že navedene v vrstici VP9, ki se še ni uporabil, mora izpolniti vrstico VP9 v pričujoči prijavi in navesti znesek kredita, ki ga bo izločil, z znakom minus pred tem zneskom. 1.3212435233160622 Passive subjects not obliged to present the annual VAT declaration or make periodic settlements are exempt from the presentation of the Communication, as long as, in the course of the year, the previously mentioned exemption conditions are not eliminated. Predložitve Prijave so oproščeni zavezanci, ki niso dolžni oddati letne napovedi DDV-ja ali opraviti obdobnih plačil, pod pogojem, da se navedeni pogoji za oprostitev med letom niso spremenili. 0.723404255319149 Reserved for the responsible party riservato all'incaricato - izpolni pooblaščenec 1.3288201160541586 It should be noted that the lack of requirements for the use of the group settlement takes effect from the periodic settlement relative to the month or quarter in which it happens (for example, the company which lacks the requirements in the course of the month of May, if it makes monthly settlements, shall indicate number "04" in the Communication relative to the second quarter of the year because the control is considered to have been exercised until the month of April; if, however, it makes quarterly settlements, it must indicate number "03" in the Communication relative to the second quarter of the year because the control is considered to have ended with the first quarter). Opozarjamo, da prenehanje pogojev za uveljavljanje postopka plačila kot skupina učinkuje od obdobnega plačila za mesec ali trimesečje v katerem se je izkazalo (npr.družba do katere ni bila izvedena kontrola v teku meseca maja, mora, če izvaja mesečna plačila, v prijavi, ki se nanaša na drugo trimesečje v letu, navesti številko 04, ker šteje, da je bila kontrola izvedena do meseca aprila, če pa so bila izvedena trimesečna plačila, mora navesti številko 03, ker šteje, da je kontrola prenehala s prvim tromesečjem). 0.9382352941176471 For example, in case of a company with quarterly settlements that leave the group VAT settlement in the month of May, the Communication of the second quarter shall show a value of "03" in the "Last month" field of the title page, and the "VAT number of the parent company (group VAT settlement)" field is not completed. V primeru podjetja, ki je podvrženo četrtletnemu plačilu DDV-ja in je izstopilo iz postopka skupnega plačila DDV-ja v mesecu maju, mora Prijava, ki se nanaša na drugo četrtletje, v polju "Zadnji mesec" na naslovni strani vsebovati vrednost "03", polje "Identifikacijska številka za DDV matične družbe (skupno plačilo DDV)" pa se ne izpolni. 0.798941798941799 The field is completed also in the case in which the corporation or company with monthly settlements has left the group VAT settlement in the second or Polje se izpolni tudi v primeru, da je ustanova ali družba, podvržena mesečnim plačilom DDV, izstopila iz režima plačila DDV celotne skupine podjetij v drugem ali tretjem mesecu četrtletja. 1.0764331210191083 If the Communication is presented on behalf of a corporation or company that has participated in the group VAT settlement procedure in the quarter under the last paragraph of art. 73, indicate the VAT number of the parent corporation or company (also in the Communication presented by the latter subject for their own individual position. Če prijavo predloži del ustanove ali trgovske družbe, ki je v četrtletju izkoristila postopek plačila DDV celotne skupine podjetij v skladu z zadnjim odstavkom 73. člena, navedite identifikacijsko številko za DDV matične ustanove ali družbe (tudi v Prijavi, ki jo predloži ta zadnje za uskladitev lastne pozicije). 0.8461538461538461 TAXPAYERS WITH ACCOUNTING FROM THIRD PARTIES ZAVEZANCI, KATERIM VODIJO KNJIGOVODSTVO TRETJE OSEBE 1.375 Extraordinary operation or transformation occurring during the subject quarter of the Communication Izredni posli ali spremembe, nastale v četrtletju, ki je predmet prijave 1.0609756097560976 COMMUNICATION OF THE BODIES OR COMPANIES ADHERING TO THE GROUP VAT SETTLEMENT PROCEDURE OBVESTILO USTANOV ALI DRUŽB, KI PROSTOPIJO K OBRAČUNU DDV ZA CELO SKUPINO PODJETIJ 1.0384615384615385 This box must also be ticked if the claimant has a share in the VP9 line or the entire amount of credit arising from the VAT annual declaration of the claimant, relative to the previous year that indicated on the title page, transferred, in whole or in part, following the extraordinary operation. To polje je treba označiti tudi, kadar pravni naslednik v vrstici VP9 poroča odstotek ali celoten znesek kredita, ki izhaja iz letne napovedi DDV-ja pravnega predhodnika, glede na leto pred tem, ki je navedeno na naslovnici, in ki je bil po izrednem poslu popolnoma ali deloma prenesen. 0.7058823529411765 or to credit CREDItI - V DoBRo 1.5180722891566265 The taxpayers who perform quarterly settlements, pursuant to art. 7 of the Decree of the President of the Republic n. 542 of 14 October 1999 must present the Communication also for the fourth calendar quarter, without taking into account any rectifying operations or adjustments to make at the time of the annual declaration (for example, the definitive pro-rating calculation). št. 542 z dne 14. oktobra 1999, morajo predložiti prijavo tudi za zadnje koledarsko četrtletje, pri čemer se ne upoštevajo morebitni popravki in izravnave, ki se morajo opraviti ob oddaji letne napovedi (na primer končni izračun posameznega obroka). 1.5555555555555556 The responsible party shall: Pooblaščenec mora: 1.0698412698412698 "04" if monthly, "03" if quarterly); instead, if the procedure continues for the entire tax year with separate accounting with respect to that of the merging company, indicate "13" in each Communication of the merged parent corporation or company, submitted by the merging company (see Ministerial Resolution 363998 of 26 December 1986). Če pa se postopek nadaljuje za celo davčno leto z ločenim knjigovodstvom glede na pripojitveno družbo, mora biti številka "13" navedena v vsaki Prijavi kontrolne pripojene družbe (ki jo predloži pripojitvena družba) in številka 12 pri napovedih kontroliranih družb (ministrski sklep 363998 z dne 26. decembra 1986). 1.0 PRESENTATION METHOD AND TERMS NAČINI IN ROKI ZA PREDLOŽITEV 1.1243386243386244 • both monthly and quarterly settlements (in the case of separate accounting) shall complete a module for each month and a module for the quarter (in the particular case of advance payment of the quarterly settlement in coincidence with that relative to the third month of each calendar quarter, for the purposes of tax compensation, see the instructions under point B) of the "Taxpayers with separate accounting" paragraph). • bodisi mesečna kot trimesečna plačila (v primeru ločenega knjigovodstva) se mora izpolniti obrazec za vsak mesec in obrazec za četrtletje (v posebnem primeru akontacije za namene izravnave davka, trimesečnega obdobnega plačila, ki sovpada s plačilom za tretji mesec vsakega koledarskega četrtletja si oglejte navodila v točki B) odstavka "Zavezanci z ločenim knjigovodstvom"). 0.8292682926829268 Row VP14 - VAT to pay or to credit Vrstica VP14 - DDV za plačilo ali v dobro 1.4285714285714286 CARRY OVER OF VAT CREDIT IN THE COURSE OF THE YEAR PRENOS DOBROPISA DDV-JA V TEKU LETA 1.2065217391304348 It is highlighted that, in the particular assumption of controlled corporations or companies exiting from the group after the date of 27 December (final date established for the payment of the VAT deposit), for example, following incorporation of a company controlled by art of a company external to the group, in the Communication relative to the last settlement of the year that the parent corporation or company must present for the group, row VP13 must be completed after the quota of the deposit by the same due for the controlled company having left the group, and the "Last month" field of the "General data" section of the title page must indicate code "99". Poudariti velja, da se mora v konkretnem primeru nadzorovanih ustanov ali družb, ki so izstopile iz skupine po 27. decembru (skrajni rok za plačilo akontacije DDV), na primer kot posledica pridružitve nadzorovane družbe drugi družbi, ki ni član skupine, v Prijavi, ki se nanaša na zadnje plačilo v letu, ki ga je morala nadzorovana ustanova ali družba predložiti za skupino, v vrstico VP13 vpisati neto znesek deleža akontacije družbe, ki je zapustila skupino, v polje "Zadnji mesec" v razdelku "Splošni podatki" na naslovni strani pa navesti šifro 99. 0.7649122807017544 In the assumption in which the particular regime adopted does not provide the deduction of the tax (for example, used asset schemes), row VP5 is not completed in relation to the operations to which that regime applies. V primerih, ko posebni režim ne predvideva odbitka davka (na primer režim rabljenih dobrin, posebni režim za potovalne in turistične agencije, posebni režim za prireditvene dejavnosti) zavezanec seveda ne izpolni vrstice VP5 v zvezi z operacijami, za katere se uveljavi omenjeni režim. 0.5581395348837209 VAT of the parent company (group VAT settlement) Identifikacijska številka za DDV matične družbe (plačilo DDV celotne skupine podjetij) 0.5142857142857142 Obligation to telematic presentation imPegno AllA PreSentAzione telemAticA oBvezA zA eleKtronSKo PoŠilJAnJe 1.0 CREDITS PodAtKi 1.3856655290102389 The insolvency practitioner and the liquidator (in the case of receivership) shall present the Communication only if in the reference period (month or quarter) they have registered taxable operations for which periodic settlements are required under art. 74-bis, second paragraph.Therefore, the Communication is presented only for the periods in which the corresponding periodic settlements have been made. Stečajni ali likvidacijski upravitelj (v primeru prisilnega administrativnega stečaja) mora Obvestilo predložiti le, če je v poročevalskem obdobju (mesec ali četrtletje) prišlo do obdavčljivih transakcij, za katere je potrebno opraviti obdobna plačila v skladu z drugim odstavkom člena 74-bis. 1.722488038277512 With regard to the Communication relating to the 4th quarter, the parent company shall not include the data relating to sales (debt or credit) regarding the corporations or companies with quarterly settlements, pursuant to art. 7 of the Decree of the President of the Republic n. 542 of 14 October 1999, because these latter converge in the annual declaration. V zvezi s Prijavo za 4. četrtletje, matična družba ne sme vključiti podatkov, povezanih z bilancami (debetno ali kreditno) podjetij, ki so podvržena četrtletnemu plačilu, kot je to predvideno v 7. členu O.P.R. 0.7096774193548387 Row VP11 - Tax credits Vrstica VP11 - Davčni dobropisi 1.1904761904761905 Purpose of the processing Odgovorni za obdelavo 1.28 The tax representatives of non-resident subjects, appointed pursuant to art. 17, third paragraph, are obliged to present the Communication with the indication of the data of the settlements paid in the quarter referred to in the same, and indicating Charge code "6" in the declarer field. Davčni zastopniki subjektov nerezidentov, ki so določeni na podlagi 17. čl., drugi odstavek, morajo vročiti prijavo podatkov DDV z navedbo podatkov o plačilih, opravljenih v četrtletju, na katerega se nanaša prijava podatkov. 0.7333333333333333 Tax credits Davčna številka 1.3416666666666666 With relation to the verification of the timeliness of the Communications presented by telematic means, the timeliness of the Communications transmitted within the aforementioned deadlines are considered, but discarded by the telematic service, as long as they are retransmitted within 5 days from the date contained in the communication of the Revenue Agency that confirms the reason for the change (see circular of the Ministry of Finance - Revenue Department n. 195 of 24.09.1999. predvidenem roku skladno z dokumentom št. 322 z dne 22. julija 1998 in kasnejšimi spremembami, ki jh je elektronski sistem sicer zavrnil, vendar so bile znova poslane v roku petih delovnih dni po datumu izdaje uradnega obvestila s strani Agencije za prihodke, ki navaja razloge za zavrnitev (okrožnica Ministrstva za Finance - Oddelek za Prihodke št. 195 z dne 0.8028169014084507 Indicate the total amount of the internal, inter-communal and imported acquisitions relative to assets and services resulting from the invoices and customs importation bills, after the VAT, noted in the reference period in the acquisitions register under art. 25, or in other registers provided by the provisions regarding particular regimes. Navedite skupni znesek, po odštetju DDV, nakupov znotraj države, znotraj skupnosti in v sklopu uvozov, ki so pomembni za učinke DDV, ki se nanašajo na dobrine in storitve, ki izhajajo iz faktur in iz carinskih dokumentov uvoza, ki so podvržene registracij v referenčnem letu v registru nakupov, na podlagi 25. čl., oziroma ki so zapisani v drugih predvidenih registrih, ki jih predvidevajo določila v zvezi s posebnimi režimi. 0.5833333333333334 day month year ultimo mese zadnji mesec 0.574468085106383 Row VP9 - Credit prior year Vrstica VP9 - Znesek v dobro iz prejšnjega leta 2.2238805970149254 These rows, with the exception of VP12, must, however, be completed by the sub-suppliers that perform quarterly settlements pursuant to art. 7 of the Decree of the President of the Republic n. 542 of 14 October 1999, and that have implemented the facilitating provisions under art. 74, paragraph 5. Te vrstice, z izjemo vrstice VP12, pa morajo izpolniti podizvajalci, ki izvedejo četrtletna plačila, kot je določeno v 7. členu O.P.R. 0.9237804878048781 The described completion method also regards the Communication presented by the corporation or parent company, containing the data of the periodic VAT settlement for the entire group of which it takes part, both corporations and companies following monthly settlements, as well as quarterly settlements. Opisani način izpolnjevanja velja tudi za obvestila, ki ga predloži nadzorovana ustanova ali nadzorovana poslovna družba, in ki vsebuje podatke za obdobno plačilo DDV-ja za celotno skupino, katere sestavni del je takšna ustanova ali družba, bodisi da mora opraviti mesečna plačila, kot da je podvržena režimu trimesečnih plačil. 0.7241379310344828 • in row VP5, the total amount of the VAT credits transferred for the period by all the subjects adhering to the group VAT set • v vrstici VP5, skupni znesek terjatev DDV, prenesenih v obdobju, nastalih s strani vseh subjektov, ki sodelujejo v postopku skupnega plačila DDV, (vrstica VP14, stolpec 2). 0.44594594594594594 Tax code of the declaring company Codice fiscale società dichiarante - Davčna številka družbe prijaviteljice 1.7258064516129032 Indicate the amount of VAT credit countervailable pursuant to Legislative Decree n. 241/1997, which is brought to the deduction in the settlement of the period, resulting from the declaration of the previous year, net of quota already brought in deduction in the settlements of previous periods of the same calendar year. št. 241/1997, ki se odšteje pri plačilu za obdobje in izhaja iz letne napovedi za prejšnje leto, brez deleža, ki se je že odbil pri plačilih za prejšnja obdobja v istem koledarskem letu. 0.7642276422764228 These taxpayers shall present the Communication summarising in the module relative to each period (month or quarter) all the activities for which the subject maintains separate accounting. A) Zavezanci z isto pogostostjo poročanja (mesečno ali četrtletno) Ti zavezanci morajo predložiti obvestilo s povzetkom na ustreznem obrazcu za vsako obdobje (mesec ali četrtletje) za vse dejavnosti, za katere zavezanec vodi ločeno knjigovodstvo. 0.8888888888888888 Row VP12 - Interest due for quarterly settlement Vrstica VP12 - Dolgovane obresti za trimesečna plačila 1.013157894736842 In this assumption, Charge code "1" shall be indicated in the declarer field. V tem primeru mora zavezanec v pripadajočem okencu navesti šifro funkcije 1. 1.2135231316725978 In the particular case of advance payment, for the purposes of tax compensation, of the periodic quarterly settlement in coincidence with that of the third month of each calendar quarter, both of the aforementioned columns are completed according to the indications provided in point B) of the "Taxpayers with separate accounting" paragraph. V konkretnem primeru akontacije se morajo za namene izravnave davka, trimesečnega obdobnega plačila, ki sovpada s plačilom za tretji mesec vsakega koledarskega četrtletja, izpolniti omenjeni stolpci po navodilih, navedenih v točki B) odstavka "Zavezanci z ločenim knjigovodstvom"). 0.8928571428571429 Row VP4 - collectible VAT Vrstica VP4 - Izterljivi DDV 0.5 VP7 Debt of the prior period not in excess of €25.82 Debito periodo precedente non superiore 25,82 euro Dolg iz preteklega obdobja, ki ne presega 25,82 evrov 0.9433962264150944 COMMUNICATION OF SUCCESS OF TELEMATIC PRESENTATION OBVESTILO O OPRAVLJENI PREDLOŽITVI PO TELEMATSKI POTI 2.0833333333333335 Non-resident subjects directly identified in Italy pursuant to art. 35-ter, are obliged to present the Communication with reference to the operations they made in the quarter. Subjekti ne rezidenti, ki so neposredno identificirani v Italiji, na podlagi 35-ter. 1.9824561403508771 The taxpayers who make quarterly settlements, pursuant to art. 7 of the Decree of the President of the Republic n. 542 of 14 October 1999, must indicate a value of "5" in column 2 with reference to the fourth calendar quarter. št. 542 z dne 14. oktobra 1999, morajo navesti v stolpcu 2 vrednost "5" s sklicem na četrto koledarsko trimesečje. 1.2915811088295688 Indicate the total amount of the active operations (sales of assets and provision of services) after VAT, made in the reference period, including those to deferred liabilities, relevant to the VAT effects (taxable, not taxable, exempt, etc.) noted in the register of issued invoices, or in that of payments or, in any case, subject to registration, to the exclusion of those exempt made by the subjects who have taken advantage of the provision by payments under art. 36-bis (exempted operations are, however, indicated under numbers 11, 18 and 19 of art. 10, for which there remains an obligation of invoicing and registration). Navedite skupni znesek aktivnih poslov, po odbitem DDV (prodaja blaga in nudenje storitev) znotraj države, znotraj Skupnosti in v sklopu izvozov, ki so bile izpeljane v referenčnem obdobju, vključno s tistimi s preloženo izterljivostjo, ki so pomembne za učinke DDV in ki so zapisane v registru izdanih faktur ali v registru stroškov ali so v vsakem primeru podvržene knjiženju, z izjemo tistih, ki so oproščene davka in za katere zavezanec uveljavi oprostitev plačila v skladu s 36-bis. 0.559322033898305 Tax code of the responsible party Codice fiscale dell'incaricato Davčna številka pooblaščenca 1.7986577181208054 Consequently, the taxpayers who make quarterly settlements pursuant both to art. 7 of the Decree of the President of the Republic n. 542 of 14 October 1999 and art. 74, paragraph 4, must complete two distinct modules of the VP framework relating to the fourth quarter. št. 542 z dne 14. oktobra 1999, kot tudi v skladu z 4. točko, 74. člena, izpolniti dva različna obrazca preglednice VP v zvezi z zadnjim četrtletjem. 1.853211009174312 Indicate the amount of interest due, equal to 1%, calculated on the taxes due under art. 7 of the Decree of the President of the Republic n. 542 of 14 October 1999, relative to the quarterly settlement. Navedite znesek dolgovanih obresti v višini 1%, izračunanih na zneskih za plačilo v skladu s 7. členom O.P.R. 2.0 INTRODUCTION Podpis 0.8142076502732241 The amounts must be reflected in euro, rounded up if the decimal is equal to or greater than 50 cents or rounded down, if it is less than this limit. Zavezanec zapiše zneske v evrih tako, da zaokroži vsoto navzgor, ko je decimalno število enako ali večje od 50 centov evra in navzdol, ko je decimalno število manjše od omenjene meje. 1.0 the data refer; našajo podatki; 1.0 FOREWORD NAVODILA 1.1071428571428572 The box must indicate the total number of guarantees provided. V okencu mora zavezanec navesti skupno število garancij. 1.3555555555555556 For further clarifications, please refer to the instruction booklet for the completion of the annual VAT return form 2010. Za dodatna pojasnila, preglej snopič navodil za izpolnitev obrazca letne prijave DDV/2010. 1.2 The form must bear the legible signature of the controlling organisation or company. PODPIS OBRAZCA Obrazec čitljivo podpiše kontrolna ustanova ali družba. 1.0784313725490196 If there are more than 11 controlled companies, other summary forms must be used, in which completion of the first box, reserved for the controlling company, and the box "Attached to VAT form 26LP/2010", must be omitted. V primeru, da je več kot 11 nadzorovanih družb, se uporabi več obrazcev, v katerih se ne izpolni prvo preglednico, ki je namenjena nadzorujoči družbi ter preglednice "Priloge k preglednici DDV 26LP/2010". 1.2087912087912087 For this purpose, the two final zeros have already been printed after the comma in the spaces for the amounts. V razdelkih, namenjenih zneskom, sta bili v ta namen natisnjeni dve končni ničli po vejici. 1.5789473684210527 ATTACHED TO VAT FORM 26LP/2010 MOD. IVA 26 LP/2010 1.092511013215859 The form must be returned by the controlling company to the local tax collection agency in relation to its own tax domicile within the terms set forth by provisions currently in force for the submission of the annual VAT return (30 September 2010). Nadzorujoča družba mora vročiti obrazec odgovornemu agentu za dviganje davkov, na podlagi svojega davčnega bivališča v roku enakih terminov, kot jih določajo veljavna določila za vročitev letne prijave DDV (30. septembra 2010). 0.5955056179775281 - the VAT registration number of the company to which Vsaka preglednica mora vsebovati: - identifikacijska številka DDV družbe, na katero se na 1.1063829787234043 Indicate the company name and tax code of the controlling body or company in the upper part of the form. V zgornjem delu obrazca je treba navesti ime in davčno številko ustanova ali kontrolna družba. 1.0388059701492538 Note that among these guarantees it is necessary to include the guarantee which relates to the credit transferred to group payment by the controlling company, resulting from line VK24 of its own return; - the guarantee provided by the controlling company for any excess group credit paid for the previous year (line VS30 of the VAT form 26PR/2010). Poudarjamo, da med temi garancijami je treba vključiti tudi garancijo presežka kredita, ki jo je nadzorujoča družba prenesla pri skupnem, in ki je navedena v vrstici VK24 prijave družbe; - garancije nadzorujoče družbe za morebitne kompenzirane presežke kredita skupine podjetij iz prejšnjega leta (vrstica VS30 pregleda DDV 26PR/2010). 0.9018691588785047 Note that a copy of the VAT form 26PR/2010, bearing the original signature, must be enclosed with the VAT form 26LP/2010 submitted, also if it does not contain a request for a group VAT refund. Spominjamo, da kopijo pregleda DDV 26PR/2010, s podpisom na originalnem dokumentu, mora zavezanec priložiti obrazcu DDV 26LP/2010, tudi v primeru, da ne vsebuje prošnje za povračilo DDV za celotno skupino podjetij. 0.5341530054644809 - at lines VK22 and VK23, respectively, the excess debt or credit transferred, carried forward from lines VK22 and VK23 of the annual return of each single company; - in the box "Calculation of advance payment", the total amount of the resulting debts or credits transferred to the group for the controlling body or company for the purposes of calculating the advance payment to be made (cp. - v vrsticah od 1 do 12 zneski v dobro ali v breme vsake družbe, ki uveljavi obračun DDV za celotno skupino podjetij; - v vrstico "Letni proračun" navedite kredit ali dolg, ki je bil prenesen med letno prijavo, in ki izhaja iz odgovarjajoče vrstice letne prijave vsake družbe (vrstica VX2 oziroma vrstica VX1); - v vrstici VK22 in VK23, vpišite prenesene presežne izgube in presežni znesek, ki jih navajata vrstici VK22 in VK23 letne prijave vsake posamezne družbe; - v preglednico "Izračun akontacije" navedite, za vsako družbo, skupni znesek vsot v breme ali v dobro prenesen na skupino, ki je lahko koristen za nadzorovano ustanovo pri določanju plačila akontacije (Primerjaj ministrsko okrožnico št. 52, z dne 3. decembra 1991). 1.0970149253731343 The following documents must be enclosed with the VAT form 26LP/2010, as already stated in the introductory remarks: - a copy of the VATform 26PR/2010, completed in the annual return of the parent company, with original signature; - the guarantees required by article 6 of the Ministerial Decree of December 13, 1979 regarding excess credits transferred from companies adhering to group payments that were set-off, for VAT purposes, in 2008. Obrazcu DDV 26LP/2010 mora zavezanec priložiti, kot smo že omenili v uvodu: - kopijo pregleda DDV 26PR/2010, izpolnjen v letni prijavi s strani vodilne družbe, s podpisom na originalnem dokumentu; - garancije, ki jih določa 6. člen M.O. z dne 13. decembra 1979, in ki se nanašajo na presežke kredita, ki so jih prenesle družbe, ki se udeležijo skupnega in ki so prejele kompenzacijo za DDV v letu 2009. 0.6914893617021277 The first is reserved for data regarding the controlling company. Obrazec je razdeljen na 12 preglednic, od katerih je prva namenjena podatkom kontrolne družbe. 0.8636363636363636 TERMS OF SUBMISSION NAVODILA ZA IZPOLNITEV 0.59375 MONTH CREDIT AMOUNT IMPORTO A CREDITO ZNESKI V DOBRO 0.95 CONTROLLING COMPANY Agencija za Prihodke 1.7647058823529411 CALCULATION OF ADVANCE PAYMENT OBDOBNIH IZPLAČIL 0.5 VAT Registration Number N. Partita IVA - Identifikacijska številka DDV 2.0 (Reserved for controlling body or company) (unless otherwise specified, the statutory provisions referred to, relate to Presidential Decree No. 633 of October 26, 1972, as amended) (če ni drugačnih navodil, se tekst sklicuje ne člene Odloka predsednika Republike (O.P.R.) 1.0539772727272727 The VAT form 26LP/2010, which provides a summary of periodic payments made by companies participating in group VAT payments as per article 73, must be submitted by the parent company to the local tax collection agency, together with the VAT form 26PR/2010 and any other guarantees provided by companies participating in the procedure with regard to excess credit set-off. V skladu s 73. čl., mora vodilna družba vročiti odgovornemu za dviganje davkov na teritoriju, skupaj s pregledom DDV 26PR/2010 in z morebitnimi garancijami družb, ki se udeležijo postopka za kompenzirane presežne zneske, tudi obrazec DDV 26LP/2010, ki vsebuje pregled obdobnih izplačil družb udeleženk pri postopku plačila DDV za celo skupino podjetij. 1.0373831775700935 Indicate the code of the locally competent office, which may be found on the website www.agenziaentrate.gov.it. Navedite šifro teritorialnega pristojnega urada, ki jo najdete na spletni strani www.agenziaentrate.gov.it. 1.0 SECTION 2 Operations RAZDELEK 2 Operacije 0.7076923076923077 in accordance with the decree of 30 July 2009; 1. odstavka 74. člena) v skladu z dekretom z dne 30. julija 2009; 0.9411764705882353 In the box the following data must be indicated. V kvadratku morajo biti navedeni naslednji podatki. 1.1441441441441442 • considerations for intra-community purchases of foreign publications on the part of university libraries, not subject to tax; • protivrednosti nakupov znotraj EU tujih publikacij s strani univerzitetnih knjižnic, ki niso podvržene davku; 0.43564356435643564 Final stocks at December 31 of previous year Rimanenze finali al 31 dicembre dell'anno precedente - Končne zaloge dne 31. decembra prejšnjega leta 0.4791666666666667 Line AF31 must include: Vrstica AF31 v to vrstico je potrebno vključiti: 0.9662921348314607 The amount of infra-annual refunds requested (art. 38-bis, paragraph 2) must be specified, even if the refunds, duly requested, have not yet been paid (in full or in part). Znesek zahtevanih medletnih povračil v skladu z 2. odstavkom člena 38-bis, mora biti naveden tudi če povračila, ki so redno zahtevana, niso bila (delno ali v celoti ) še plačana. 1.2 The following must also be included: Poleg tega je treba vključiti: 0.9887640449438202 • domestic and intra-community purchases and imports of scrap, industrial gold, pure sil • notranji nakupi, nakupi znotraj EU in uvoz železnine, industrijskega zlata, čistega sre 0.8314606741573034 DATA RELATING TO THE ACTIVITY ACTIVE AND PASSIVE OPERATIONS PAYMENT OF TAX PREGLEDNICA AF PODATKI V ZVEZI Z DEJAVNOSTJO AKTIVNE IN PASIVNE OPERACIJE IZPLAČILO DAVKA 1.1927710843373494 Cooperatives and their consortia recorded on prefectural registers and in the cooperative's records Zadružne družbe, njihovi konzorciji, vpisani v register prefekta in v seznam zadrug 1.0144927536231885 GEIE (European Groups of Economic Interest) Public limited companies, special companies and consortia as defined in articles 31, 113, 114, 115 and 116 of the Legislative Decree of August 18, 2000, n. 267 (Consolidate Act regarding the regulation of local authorities) Condominiums GEIE/EGIZ (Evropska gospodarska interesna združenja) Delniške družbe, posebne družbe in konzorciji v skladu z 31., 113., 114., 115. in 116. členom zakonodajnega odloka št. 267 z dne 18. avgusta 2000 (prečiščeno besedilo zakonov o ureditvi lokalnih ustanov) Solastništvo zgradb 0.7722772277227723 In the form, all amounts must be indicated in units of euro, rounded up if the decimal fraction is equal to or more than 50 eurocents or down if it is less. V obrazcu je treba vse zneske navesti v evrih tako,, da se vsoto zaokroži navzgor, ko je decimalno število enako ali večje od 50 centov evra, in navzdol, ko je decimalno število manjše od omenjene meje. 0.9772727272727273 • commissions paid by travel agencies to intermediaries (article 74-ter, paragraph 8); • provizije, ki so jih potovalne agencije izplačale posrednikom (8. odst. člena 74-ter); 1.043010752688172 • purchase of services provided by subcontractors in the construction sector without tax in accor • nakup storitev, ki jih nudijo podzakupniki na gradbeniškem področju, brez bremenitve davka, 1.3578947368421053 If the term indicated above falls on a Saturday or a non-working day, the term is extended to the first working day following it. Če datum oddaje zapade na soboto ali na praznik, se rok premakne na prvi naslednji delovni dan. 1.0786516853932584 dance with article 17, paragraph 6, letter a) (cp. Circular Letter no. 37 of December 29, 2006); v skladu s črko a) 6. odst. 17. čl. (primerjaj okrožnico št. 37 z dne 29. decembra 2006); 1.1891891891891893 • the date (day, month and year) on which the obligation to transmit the return was assu • datum (dan, mesec in leto) prevzema obveznosti za posredovanje napovedi. 1.4035087719298245 ver and investment gold that have become taxable as a result of the choice made; bra in zlata za investicije, ki so obdavčljivi po izbiri; 1.0476190476190477 Line AF27 refunds requested during the year. Vrstica AF27zahtevana povračila med letom. 1.1744186046511629 For further clarifications refer to the instructions for completing part VH of the annual VAT return. Za nadaljnje informacije poglejte navodila za izpolnitev obrazca VH letne prijave DDV. 1.1020408163265305 Line AF7 amount of purchases of goods from San Marino. Vrstica AF7 znesek nakupa izdelkov iz San Marina. 1.2777777777777777 Recognised associations Priznana združenja 1.1500974658869396 • considerations for intra-community transfers in accordance with article 41 of Decree Law no. 331 of 30 August 1993, converted by Law no. 427 of 29 October 1993, including those in cases in which the domestic transferor supplies goods on behalf of its own intra-community purchaser in a member State different from the one to which it belongs, and in which the transfer of goods on the part of a domestic subject has them supplied, by its own supplier within the community, to its own transferee in another member State thus encharged with the payment of the tax relative to the operation; • protivrednosti predaj znotraj EU, v skladu z 41. čl. zakonskega odloka št. 331 z dne 30. avgusta 1993, ki je bil spremenjen z zakonom št. 427 z dne 29. oktobra 1993,, med katere spada tako primer, ko državni odstopnik predaja dobrine v ime svojega kupca države članice znotraj EU, ki pa je drugačna od države le-tega, kot primer predaje blaga s strani državnega subjekta s pomočjo lastnega dobavitelja znotraj EU za predajo dobrin prevzemniku druge države članice, ki mora torej izplačati davek za to operacijo; 0.9759036144578314 The box must be completed indicating the details of the official receiver or court-appointed liquidator (name, date appointed, tax code, appointment code, telephone number), in addition to the court which issued the order with number and date. Preglednico izpolnjujete tako, da navedete podatke stečajnega upravitelja ali likvidacijnega upravitelja (ime, datum imenovanja, davčna številka, šifra funkcije, telefonska številka) ter sodišče, ki je izdalo izjavo, številko izjave in datum izjave. 0.417910447761194 Sex (cross the relative box) Sesso (barrare la relativa casella) Spol (prekrižajte ustrezno oken 0.4666666666666667 Tax code of the intermediary Codice fiscale dell'intermediario Davčna številka posrednika 1.1777777777777778 Line AF21 amount of VAT payable in relation to the following types of operations for which, on the basis of specific enactments, VAT is owed by the transferee: Vrstica AF21 vsota DDV, ki se nanaša na naslednje vrste operacij, za katere mora prevzemnik na podlagi specifičnih določil plačati DDV: 1.1044303797468353 The line must also include any VAT deducted on the part of agricultural producers who have made non-taxable transfers of agricultural products in accordance with paragraph 1 of article 8, article 38-quater and article 72, as well as intra-community transfers of agricultural products included in the Table A - first part (so-called theoretical VAT). Vrstica mora vključiti tudi morebitni znesek DDV, za katerega lahko uveljavijo odbitek kmečki delavci, ki so izvedli neobdavčljive predaje kmečkih izdelkov v skladu s 1. odstavkom 8. čl., člena 38-quater in 72. čl. ter predaje znotraj kmečkih izdelkov EU , ki so vključeni v Tabelo A - prvi del (t.i. teoretski DDV). 0.6931818181818182 Line AF29 total amount of interest due to quarterly payments. Vrstica AF29 skupni znesek obresti, ki jih je treba plačati zaradi četrtletnih izplačil. 1.5748031496062993 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. POZOR Naslednja tabela velja za vse šifre različnih obrazcev, ki se uporabljajo samo za posebnosti vsakega posameznega obrazca. 1.5673758865248226 The declaration required by article 8, paragraph 4 of Presidential Decree no. 322 of 22 July 1998 as amended by article 10 of Decree Law no. 78 of 01 July 2009 must be submitted by the receivers or liquidators within four months of the date of appointment, exclusively through electronic means, directly or through qualified intermediaries in accordance with paragraphs 2-bis and 3 of article 3 of Presidential Decree no. 322 of 22 July 1998. št. 322 z dne 22. julija 1998, spremenjenega z 10. členom zakonskega odloka št. 78 z dne 1. julija 2009, morajo predložiti likvidacijski upravitelji v štirih mesecih od dneva imenovanja izključno v elektronski obliki, neposredno preko pooblaščenih posrednikov v skladu z 2-bis in 3. 0.43956043956043955 Periodic and supplementary payments made Versamenti periodici e integrativi effettuati - Izvedena obdobna in integracijska izplačila 0.9 Limited liability companies Družbe z omejeno odgovornostjo 1.2248062015503876 For the taxpayers born abroad must be specified, instead of the municipality, the Country in which they were born, and leave the space for the province blank. Zavezanci, ki so se rodili v tuji državi namesto občine navedejo državo rojstva in ne izpolnijo polja, ki je namenjeno pokrajini. 0.84 Line AF11 total of non-taxable operations. Vrstica AF11 skupna vsota neobdavčljivih operacij. 1.496124031007752 NOTE For further information regarding the content of the various lines in this return, please refer to the clarifications provided in the general instruction booklet for the annual VAT return. POZOR Poglobljeno vsebino raznih vrstic pričujoče prijave preverite v pojasnilih v splošnem snopiču navodil za letno napoved DDV. 1.3626373626373627 For this purpose, in the spaces in which the amounts are to be entered two final zeros have been preprinted after the comma. V razdelkih, namenjenih zneskom, sta bili v ta namen natisnjeni dve končni ničli po vejici. 0.9565217391304348 GENERAL CLASSIFICATION TABLE OF LEGAL NATURE SPLOŠNA TABELA ZA RAZVRSTITEV PRAVNEGA STATUSA 1.6666666666666667 The following information must be included in the line: V vrstico je vključeno naslednje: 1.2467532467532467 Other bodies and institutes with status of legal entity Consortia without status of legal entity Druge ustanove in zavodi, ki so pravne osebe Konzorciji, ki niso pravne osebe 0.8227848101265823 These fields are to indicate telephone numbers and email address. V teh poljih zavezanec navede telefonske številke in naslove elektronske pošte. 1.0 • sales of cellular phones and microprocessors as provided for by article 17, paragraph • predaja mobilnih telefonov in mikroprocesorjev, skladno s črkama b) in c) 6. odstavka 1.0553359683794465 In addition, in the box regarding the undertaking to submit the return electronically, code 1 must be indicated if the return has been prepared by the receivers or court-appointed liquidators or code 2 if the return has been prepared by the person sending the return. Poleg tega mora zavezanec v okencu, ki se nanaša na obvezo vročitve prijave po elektronski poti, navesti šifro 1, če je izjavo sestavil stečajni upravitelj ali likvidacijni upravitelj, in šifro 2, če je izjavo sestavil zavezanec, ki poskrbi za vročitev. 1.1137724550898203 It is pointed out that the official receivers or court-appointed liquidators must also file the annual return relating to the whole tax year, consisting of two forms: the first, for operations recorded in the part of the calendar year previous to the declaration of bankruptcy or forced administrative liquidation, and the second for operations recorded after these dates. Skrbnik ali stečajni upravitelj mora prav tako vložiti letno prijavo v zvezi s celotnim davčnim obdobjem, ki jo sestavljata dva obrazca: prvi obrazec je namenjen operacijam, izvedenm v delu koledarskega leta pred izjavo stečaja ali prisilne upravne likvidacije, drugi obrazec je namenjen operacijam, ki so bile izvedene po tem datumu. 1.0464285714285715 Line AF32 indicate the total amount of periodic payments, including the payment of VAT on account and quarterly interest, as well as tax paid following amendment as provided for by article 13 of Legislative Decree no. 472 of 1997, relating to the year in which the bankruptcy proceeding began. Vrstica AF32 navedite celoten znesek rednih vplačil, vključno z akontacijo DVV in četrtletnimi obrestmi, kakor tudi vplačan davek po spremembi mnenja, skladno s 13. členom uredbe z zakonsko močjo št.472 iz leta 1997, ki se nanašata na leto začetka postopka plačilne nesposobnosti. 1.2797927461139897 If, before expiry of the submission date for the return, the taxpayer intends, to rectify or complete a return which has already been presented he must present a new return, complete in every part, crossing the box "Correction of existing return". V primeru, da želi zavezanec popraviti ali dopolniti že vročeno prijavo pred zapadlostjo roka vročitve, mora izpolniti novo prijavo v vseh sestavnih delih in prečrtati okence "Popravek v roku". 1.5211267605633803 Associations and institutes for social security and assistance Autonomous companies for therapy, sojourns and tourism Regional, provincial and municipal companies and their consortia Companies, organisations and bodies established abroad otherwise unclassifiable with administrative headquarters or main activity in Italy Simple companies, as identified by article 5, paragraph 3, letter b), of the TUIR (Income Tax Consolidate Act) Pokojninske ustanove in zavodi ter za ustanove za socialno pomoč Samostojna podjetja za nego, bivanje in turizem Pokrajinska, deželna občinska podjetja in njihovi konzorciji Družbe, organizacije in ustanove, ustanovljeni v tujini, ki drugače niso razvrščeni s sedežem uprave v Italiji 1.403225806451613 • if a CAF (Tax Assistance Centre) is involved, enter the CAF roll registration number; • če gre za matično številko, svojo številko vpisa v register; 1.2363636363636363 Thus, the person who is completing the return must take care to identify the specific code, which refers to the applicable legal nature. Subjek, ki izpolni napoved, poskrbi za določitev šifre, ki se nanaša nanj v zvezi z njegovim pravnim statusom. 0.6140350877192983 Telephone numbers and email address Indirizzo di posta elettronica - Naslov elektronske pošte 0.8461538461538461 Individuals Fizične osebe 1.0235294117647058 • payments made by urban public transport operators (article 74, paragraph 1, letter e) • povračilo, ki ga plačajo izvajalci dejavnosti mestnega javnega prevoza oseb (črka e 1.2203389830508475 Line AF3 indicate the taxable amount for operations carried out relating to the State and other subjects as set out in article 6, final paragraph, in addition to those carried out pursuant to article 7 of Decree Law no. 185 of 2008 ("VAT cash accounting scheme"), for which VAT becomes payable after the date of bankruptcy or forced administrative liquidation. V vrstico AF3 navedite davčno osnovo, vezano na posle, izvedene za državo in druge subjekte, v skladu z zadnjim odstavkom 6. Člena in v skladu s 7. členom zakonskega odloka št. 185 iz leta 2008 (DDV za blagajno), za katere postane DDV izterljiv po dnevu stečaja ali prisilne upravne likvidacije. 0.42702702702702705 Credit relating to previous year and to the first three quarters settled in F24 Credito relativo all'anno precedente e ai primi tre trimestri compensato in F24 Terjatev, ki se nanaša na prejšnje leto in na prva tri četrtletja in ki je bil kompenziran z obrazcem F24 0.7990867579908676 Providing these makes it possible to receive, free of charge, from the Revenue Agency, information and updates regarding final payment dates, obligations and services offered. Kdor navede telefonsko številko, št. mobilnega telefona, telefaksa in naslov elektronske pošte, lahko brezplačno prejme od Agencije za Prihodke informacije in uskladitve rokov, novosti, obveznosti in ponujenih storitev. 0.968421052631579 Line AF28 the amount to indicate corresponds to deductible surpluses relating to both the tax year preceding the bankruptcy or forced administrative liquidation order and to the first three quarters of the year in which the bankruptcy proceedings began, utilised as set-off with the F24 form until the date of the bankruptcy or forced administrative liquidation order. Vrstica AF28 znesek, ki ga je potrebno navesti, ustreza odbitnim presežkom, ki se nanašajo tako na davčno obdobje pred stečajem ali prisilno upravno likvidacijo, kakor tudi na prva tri četrtletja leta, v katerem je bil začet postopek plačilne nesposobnosti, ki so bili uporabljeni pri kompenzaciji z obrazcem F24, vse do datuma razsodbe o stečaju ali prisilni upravni likvidaciji. 1.1866666666666668 Line AF8 must be completed indicating in fields from 1 to 12 (corresponding to the twelve months of the year) output VAT arising from periodic payments made during the period preceding the commencement of bankruptcy procedure of compulsory administrative liquidation. Vrstica AF8 treba je izpolniti polja od 1 do 12 (šifre odgovarjajo dvanajstim mesecem v letu) s podatki DDV v breme, ki izhaja iz občasnih izplačil v obdobju pred začetkom stečajnega postopka ali prisilne upravne likvidacije. 1.5 PART AF Sez. čl. Z.O. 0.9615384615384616 SECTIONE 3 Payment of tax RAZDELEK 3 Izplačilo davka 1.173913043478261 Limited share partnerships Limited liability companies Družbe z omejeno odgovornostjo Delniške družbe 0.4722222222222222 Interest owed in relation to the quarterly payments Interessi dovuti per liquidazioni trimestrali Obresti, ki jih je treba izplačati zaradi četrtletnih izplačil 0.8041237113402062 The amount to indicate in this line must be calculated by applying the flat-rate payments which would have applied had they been made on domestic territory. Znesek, ki ga je treba navesti v pričujoči vrstici, se izračuna z uveljavitvijo pavšalnih odstotkov povračila, ki se lahko uveljavijo le, če so omenjene operacije izvedene znotraj državnih meja. 1.037190082644628 • considerations for intra-community purchases objectively not taxable, made without using the ceiling, including those relating to goods to be deposited in VAT warehouses, pursuant to article 50-bis, paragraph 4, letter a) of Decree Law no. 331/1993; • protivrednosti za nakupe znotraj EU, ki so objektivno neobdavčljivi in so bili izvedeni brez uporabe plafona, vključno s tistimi, ki se nanašajo na dobrine,, namenjene vključitvi v depozite DDV, v skladu s črko a) 4. odst. člena 50-bis Z.O. 1.263157894736842 Line AF20 amount of VAT relating to taxable operations, carried forward from line AF10, field 2. Vrstica AF20 višina DDV za obdavčene posle, vnesena v vrstico AF10, polje 2. 0.5523809523809524 Non-profit capital-based amateur sports associations Trust Ljubiteljska športna društva, ustanovljena kot kapitalske nepridobitne družbe Trust (Monopolna združenja) 0.9710144927536232 Line AF10 total amount of taxable operations, transfers of goods and services (field 1), and of the relative tax (field 2), including those made in preceding years for which the tax has become payable. Vrstica AF10 skupna vsota obdavčljivih operacij, predaje dobrin in nudenja storitev (polje 1) in ustreznega davka (polje 2), vključno z operacijami iz prejšnjih let, za katere se uveljavi izterljivost davka. 0.9483870967741935 Line AF24 deductible VAT for occasional operations that fall under the regime provided for by article 34-bis for connected agricultural activities. Vrstica AF24 skupaj DDV, ki se lahko odbije za občasne posle, ki spadajo v poseben režim, ki ga predvidevajo povezane kmetijske dejavnosti iz člena 34-bis. 1.2804878048780488 • sales of buildings or commercial properties as referred to in article 10, no. 8-ter, letters b) and d); • predaja stavb ali delov stavb, na podlagi črk b) in d) 8-ter odstavka 10. člena; 0.5590062111801242 It is not compulsory to provide a telephone number, mobile phone number and email address. Telefonske številke in naslov elektronske pošte Navedba telefonske številke ali številke mobilnega telefona, telefaksa in naslova elektronske pošte je neobvezna. 1.5 1 - Data relating to the activity 1 - Podatki dejavnosti 1.2303030303030302 • considerations for intra-community transgers taken from a VAT warehouse with delivery to another Member State of the European Union (paragraph four, letter f of article 50bis, Decree Law no. 331/1993). • protivrednosti predaj znotraj EU dobrin, ki izhajajo iz depozita DDV, s pošiljko v drugo državo članico Evropske Unije (črka f četrtega odstavka člena 50-bis, Z.O. 0.7565217391304347 Charitable works and benevolent societies Other organisations of people and goods Trust Dobrodelne organizacije in družbe za vzajemno pomoč Druge organizacije oseb in sredstev Trust (Monopolna združenja) 1.1959910913140313 Line AF30 VAT credit for the year preceding bankruptcy or forced administrative liquidation for which a refund has not been requested and credit for which a refund was requested in previous years for which the relevant Office has formally denied the entitlement to a refund but has authorised the taxpayer to use the same credit for the year in which the bankruptcy proceeding began when making periodic payments or filing the annual return (see also Presidential Decree no.443 of 10 November 1997 and Circular no. 134/E of 28 May 1998). Vrstica AF30 terjatev DDV iz davčnega obdobja pred stečajem ali prisilno upravno likvidacijo, ki ni bila zahtevana v povračilo, in zahtevano povračilo za terjatev v predhodnih davčnih obdobjih, za katere je pristojni urad formalno zanikal pravico do povračila, vendar je pooblastil davčnega zavezanca za uporabo same terjatve za leto, v katerem je bil odprt postopek plačilne nesposobnosti v okviru rednih izplačil ali letne prijave (gl. tudi O.P.R. 1.0975609756097562 Line AF26 tax payable (to be indicated in column 1), calculated from the difference between line AF22 and line AF25, or credit tax (to be indicated in column 2), worked out from the difference between line AF25 and line AF22. Vrstica AF26, dolgovani davek (ki se navede v stolpec 1), določena na podlagi razlike med vrstico AF22 in AF25, ali davčna terjatev (ki se navede v stolpec 2), dobljena iz razlike med vrstico AF25 in AF22. 1.1167883211678833 • considerations for intra-community purchases, net of VAT, from which, according to article 19 bis 1, or other measures, tax deduction is not permitted. • protivrednosti nakupov znotraj EU, izključno z DDV, za katere se na podlagi 19-bis 1 čl. ali drugih določil ne uveljavi davčni odbitek. 0.8344827586206897 Line AF13 total purchases of goods to be resold or used to supply goods or services (field 1) and relative tax (field 2). Vrstica AF13 skupna vsota nakupov dobrin, ki so namenjene preprodaji ali proizvodnji dobrin ali storitev (polje 1) in ustreznega davka (polje 2). 1.0105263157894737 Indicate the tax year during which bankruptcy or forced administrative liquidation was declared. Navedite davčno obdobje, med katerim je bil prijavljen stečaj ali prisilna upravna likvidacija. 0.9583333333333334 Line AF14 total of other purchases and imports relevant for VAT purposes (field 1) and total tax relative to taxable operations (field 2). Vrstica AF14 skupna vsota nakupov in uvozov, ki so pomembni iz naslova DDV (polje 1), in skupni znesek davka za obdavčljive operacije (polje 2). 1.0434782608695652 Line AF1 value of stocks resulting at December 31 of the year preceding bankruptcy or forced administrative liquidation. Vrstica AF1 vrednost preostankov na datum 31. decembra iz leta pred stečajem ali pred upravno prisilno likvidacijo. 1.2777777777777777 Other bodies and institutions Recognised, unrecognised and de facto associations Foundations Priznana združenja, nepriznana združenja in dejanska združenja Fundacije 1.1170212765957446 Line AF25 total of deductible VAT resulting from the sum of the amounts indicated in lines AF23 and AF24. Vrstica AF25 skupaj odbitni DDV, ki izhaja iz vsote zneskov navedenih v vrsticah AF23 in AF24. 0.9148936170212766 • purchases of truffles from occasional sellers without VAT number (in accordance with • nakup tartufov pri ljubiteljskih in priložnostnih prodajalcih-, ki nimajo številke DDV (190. 0.9452054794520548 Line AF5 total amount of transfers made to operators from San Marino. Vrstica AF5 skupna vsota predaj v korist delavcev v Republiki San Marino. 1.2142857142857142 Signature of form Podpis obrazca 0.8245614035087719 In field 13 indicate any amount due on account. V polje 13 vnesite vsoto morebitne upravičene akontacije. 1.125 The accounting data must refer to operations carried out in the part of the calendar year preceding the declaration of bankruptcy or compulsory administrative liquidation. Računovodski podatki se morajo nanašati na opreacije, ki so bile izvedene v delu koledarskega leta pred izjavo stečaja ali prisilne upravne likvidacije. 1.4791666666666667 DECLARATION OF OPERATIONS CARRIED OUT IN THE FRACTION OF THE YEAR PRECEDING THE DECLARATION OF BANKRUPTCY OR FORCED ADMINISTRATIVE LIQUIDATION PRIJAVA OPERACIJ, IZVEDENIH V OBDOBJU LETA PRED PRIJAVO STEČAJA ALI PRISILNE UPRAVNE LIKVIDACIJE 1.2794117647058822 This section must be completed and signed by the intermediary who transmits the return. Kvadratek mora posrednik, ki pošlje napoved, izpolniti in podpisati. 0.5732484076433121 • the total amount of special tax credits used during the year in which the bankruptcy pro • celoten znesek posameznih davčnih dobropisov, uporabljenih v letu odprtja postopka plačilne nesposobnosti, kot pobot pri obdobnih izplačilih in akontaciji; 1.3389830508474576 Line AF6 total amount of intra-community purchases, net of negative variations. Vrstica AF6 skupna vsota nakupov znotraj EU, po zmanjšanju. 1.8613861386138615 Health insurance schemes and social security, assistance and pension funds and such like, with or without status of legal entity Charitable works and benevolent societies Hospital entities Vzajemne družbe ali skladi za socialno zavarovanje, pomoč, pokojnine in podobni, ki niso pravne osebe 1.2580645161290323 Line AF2 value of stocks resulting at date of opening of bankruptcy or forced administrative liquidation proceedings. Vrstica AF2 vrednost preostankov na datum določitve stečaja ali upravne prisilne likvidacije. 1.3211009174311927 The VAT registration number of taxpayer that has gone bankrupt or has been subject to forced administrative liquidation must always be provided. Navesti je treba številko DDV zavezanca v stečaju ali zavezanca, ki je podvržen prisilni upravni likvidaciji. 1.2 for completing VAT Form 74-bis (unless otherwise specified, the statutory provisions referred to, relate to Presidential Decree No. 633 of October 26, 1972, as amended) za izpolnjevanje napovedi v Obrazcu DDV 74-bis (če ni drugačnih navodil, se besedilo sklicuje na člene Odloka Predsednika Republike (O.P.R.) 0.6271186440677966 Line AF12 total of exempt operations. Vrstica AF12 skupna vsota operacij, ki so oproščene davkov. 1.3333333333333333 The form is reserved for declarations of bankruptcy or of forced administrative liquidation. Obrazec je namenjen prijavi stečaja ali prisilne upravne likvidacije. 1.5145631067961165 • considerations for intra-community purchases exempt from tax according to article 10, referred to by paragraph 1 of article 42 of Decree Law no. 331/1993; • protivrednosti nakupov znotraj EU, ki so oproščeni davka v skladu z 10. čl., ki ga navaja 1. odst.42. 1.2173913043478262 A copy of the declaration must be kept by the receiver or courtappointed liquidator. Kopijo prijave mora hraniti skrbnik, komisar ali stečajni upravitelj. 0.5776699029126213 General partnerships (SNC) as identified by article 5, paragraph 3, letter b), of the TUIR (Income Tax Consolidate Act) Enostavne družbe ali podobne v skladu s črko b) 3. odst. 5. člena prečiščenega besedila o dohodnini (TUIR) Kolektivne družbe ali podobne v skladu s črko b) 3. odst. 5. člena TUIR Enostavne komanditne družbe 0.782051282051282 Transfers of goods to operators of the Republic of San Marino uvažanjem izdelkov, ki izhajajo iz mesta Vatikan ali iz Rrepublike San Marino; 0.44559585492227977 vings management companies as provided for by article 8 of Decree Law no. 351 of 2001. • dobropise, uporabljene v letu odprtja postopka plačilne nesposobnosti, odstopljene s strani družb za upravljanje s prihranki, skladno z 8. členom uredbe z zakonsko močjo št. 351 iz leta 2001. 0.9096774193548387 The information requested as follows must refer to the period from 01 January to the date of bankruptcy or forced administrative liquidation. Podatki, ki jih mora zavezanec vpisati spodaj, se morajo nanašati na obdobje od 1. januarja 2011 do datuma izjave stečaja ali prisilne upravne likvidacije. 2.1666666666666665 Financial public authority Javne uprave 1.2608695652173914 6, letters b) and c) (see Circular Letter no. 59 of 2010). 17. člena (gl. okrožnica št. 59 iz leta 2010). 1.1666666666666667 TAXABLE AMOUNT Številka DDV 1.0 Foreword številka 0.7631578947368421 Correction of existing return Correttiva nei termini Popravek v roku 1.6037735849056605 • goods drawn from VAT warehouses in accordance with article 50-bis of Decree Law no. • črpanje dobrin iz depozitov DDV, na podlagi 50-bis. 1.010928961748634 Line AF34 total input VAT, to be indicated if the sum of the credit amounts in column 2 (from AF26 to AF32) is greater than the sum of the debit amounts in column 1 (from AF26 to AF29). Vrstici AF34 skupni DDV se kot terjatev navede v primeru, če je vsota zneskov iz stolpca 2 terjatev (od AF26 do AF32) večja od vsote zneskov iz stolpca 1 obveznosti (od AF26 do AF29). 0.5416666666666666 Date of birth Navedite rojstno občino. 1.2244897959183674 Line AF4 indicate the total amount of intra-community transfers of goods not subject to tax, net of negative variations. Vrstica AF4 navedite skupni znesek neobdavčljivih predaj do- brin znotraj EU po zmanjšanju zneska. 1.1397849462365592 Line AF22 total of output VAT, resulting from the sum of the amounts indicated in the lines AF20 and AF21. Vrstica AF22 skupni znesek DDV v breme, ki izhaja iz seštevka zneskov iz vrstic AF20 in AF21. 1.5483870967741935 Unrecognised associations and committees Other organisations of people or goods without status of legal entity (excluding co-ownership entities) Druge organizacije, ki niso pravne osebe (izključene so skupnosti) Javne gospodarske ustanove 1.0108695652173914 Line AF33 total output VAT, to be indicated if the sum of the debit amounts in column 1 (from AF26 to AF29) is greater than the sum of the credit amounts in column 2 (from AF26 to AF32). Vrstici AF33 skupni DDV se kot obveznost navede v primeru, če je vsota zneskov iz stolpca 1 obveznosti (od AF26 do AF29) večja od vsote zneskov iz stolpca 2 terjatev (od AF26 do AF32). 1.4 For further clarifications, please refer to the instruction booklet for the completion of the annual VAT return form VAT/2006. Za dodatna pojasnila, preglej snopič navodil za izpolnitev obrazca letne prijave DDV/2009. 1.0980392156862746 If there are more than 11 controlled companies, other summary forms must be used, in which completion of the first box, reserved for the controlling company, and the box "Attached to VAT form IVA 26LP/2006", must be omitted. V primeru, da je več kot 11 nadzorovanih družb, se uporabi več obrazcev, v katerih se ne izpolni prvo preglednico, ki je namenjena nadzorujoči družbi ter preglednice "Priloge k preglednici DDV 26LP/2009". 1.3404255319148937 Indicate the company name and taxpayer identification number of the controlling body or company in the upper part of the form. V zgornjem delu obrazca je treba navesti ime in davčno številko ustanova ali kontrolna družba. 1.0837004405286343 The form must be returned by the controlling company to the local tax collection agent in relation to its own tax domicile within the terms set forth by provisions currently in force for the submission of the annual VAT return (October 31, 2006). Nadzorujoča družba mora vročiti obrazec odgovornemu agentu za dviganje davkov, na podlagi svojega davčnega bivališča v roku enakih terminov, kot jih določajo veljavna določila za vročitev letne prijave DDV (30. septembra 2009). 1.1202185792349726 Each box must include - the VAT registration number of the company to which the data refer; - in lines 1-12, the amounts of excess credit or debt transferred from each company participating in the group payment; - the line "Annual adjustment" must indicate, respectively, the credit or debt transferred for the annual return, resulting from the relative line of the annual return of each company (line VX2 or line VX1); - at lines VK22 and VK23, respectively, the excess debt or credit transferred, carried forward from lines VK22 and VK23 of the annual return of each single company;; - in the box "Calculation of advance payment", the total amount of the resulting debts or credits transferred to the group for the controlling organisation or company for the purposes of calculating the advance payment to be made (cp. - v vrsticah od 1 do 12 zneski v dobro ali v breme vsake družbe, ki uveljavi obračun DDV za celotno skupino podjetij; - v vrstico "Letni proračun" navedite kredit ali dolg, ki je bil prenesen med letno prijavo, in ki izhaja iz odgovarjajoče vrstice letne prijave vsake družbe (vrstica VX2 oziroma vrstica VX1); - v vrstici VK22 in VK23, vpišite prenesene presežne izgube in presežni znesek, ki jih navajata vrstici VK22 in VK23 letne prijave vsake posamezne družbe; - v preglednico "Izračun akontacije" navedite, za vsako družbo, skupni znesek vsot v breme ali v dobro prenesen na skupino, ki je lahko koristen za nadzorovano ustanovo pri določanju plačila akontacije (Primerjaj ministrsko okrožnico št. 52, z dne 3. decembra 1991). 1.7894736842105263 ATTACHED TO VAT FORM IVA 26LP/2006 MOD. IVA 26 LP/2009 0.9392523364485982 Note that a copy of the VAT form IVA 26LP/2006, bearing the original signature, must be enclosed with the VAT form IVA 26LP/2006 submitted, also if it does not contain a request for a group VAT refund. Spominjamo, da kopijo pregleda DDV 26PR/2009, s podpisom na originalnem dokumentu, mora zavezanec priložiti obrazcu DDV 26LP/2009, tudi v primeru, da ne vsebuje prošnje za povračilo DDV za celotno skupino podjetij. 1.5222222222222221 (unless otherwise specified, the statutory provisions referred to, relate to Presidential Decree No. 633 of October 26, 1972, as amended) (če ni drugačnih navodil, se tekst sklicuje ne člene Odloka predsednika Republike (O.P.R.) 1.0507462686567164 Note that among these guarantees it is necessary to include the guarantee which relates to the credit transferred to group payment by the controlling company, resulting from line VK24 of its own return; - the guarantee provided by the controlling company for any excess group credit paid for the previous year (line VS60 of the VAT form IVA 26PR/2006). Poudarjamo, da med temi garancijami je treba vključiti tudi garancijo presežka kredita, ki jo je nadzorujoča družba prenesla pri skupnem, in ki je navedena v vrstici VK24 prijave družbe; - garancije nadzorujoče družbe za morebitne kompenzirane presežke kredita skupine podjetij iz prejšnjega leta (vrstica VS30 pregleda DDV 26PR/2009). 1.5294117647058822 VAT FORM IVA 26 LP/2006 SUMMARY OF PERIODIC PAYMENTS OBRAZEC DDV IVA 26 LP/2009 PREGLED 1.109452736318408 The following documents must be enclosed with the VAT form IVA 26LP/2006, as already stated in the introductory remarks: - a copy of the VAT form IVA 26PR/2006, completed in the annual return of the head of group, with original signature; - the guarantees required by article 6 of the Ministerial Decree of December 13, 1979 regarding excess credits transferred from companies adhering to group payments that were paid, for VAT purposes, in 2005. Obrazcu DDV 26LP/2009 mora zavezanec priložiti, kot smo že omenili v uvodu: - kopijo pregleda DDV 26PR/2009, izpolnjen v letni prijavi s strani vodilne družbe, s podpisom na originalnem dokumentu; - garancije, ki jih določa 6. člen M.O. z dne 13. decembra 1979, in ki se nanašajo na presežke kredita, ki so jih prenesle družbe, ki se udeležijo skupnega in ki so prejele kompenzacijo za DDV v letu 2008. 1.3125 Municipality (or foreign country) of birth Občina (ali tuja država) rojstva 1.0792079207920793 Indicate the code of the local competent office, which may be found on the website www.agenziaentrate.gov.it. Navedite šifro pristojnega območnega urada, ki jo najdete na spletni strani www.agenziaentrate.gov.it 0.96 The following data must be included in this box. V preglednici se morajo navesti naslednji podatki. 0.9130434782608695 EEIG (European Economic Interest Grouping) GEIE (Evropske skupine gospodarskega interesa) 1.4375 The relative sum is derived from the difference between said amounts. Podatek se pridobi iz razlike omenjenih zneskov. 1.0 Regional, provincial, and local companies and their consortia 22. Pokrajinska, deželna, občinska podjetja in njihovi konzorciji 22. 0.8220858895705522 (unless otherwise specified, the following articles refer to Presidential Decree no. 633 of 26 October 1972 and subsequent amendments) (kjer ni navedeno drugače, se navedeno besedilo sklicuje na člene Odloka Predsednika Republike (D.P.R.) št. 633 z dne 26. oktobra 1972, z nadaljnjimi spremembami). 0.9230769230769231 SECTION 3 PAYMENT OF TAX rAzDeLek 3 IzPLAčILO DAVkA 1.2 UNDERTAKING TO ELECTRONIC SUBMISSION ObVezA eLektrONske PreDLOžItVe 1.0256410256410255 If the above mentioned deadline falls on a Saturday or holiday, the term is extended to the first working day available. Če datum oddaje zapade na soboto ali na praznični dan, se rok za oddajo podaljša do prvega naslednjega delovnega dne. 0.96875 to be registered both in the registry of invoices issued and in the purchases registry), including the introduction of goods in ga zabeležiti tako v register izdanih faktur kot tudi v register nakupov) vključno z uvažanjem izdelkov, ki izhajajo iz mesta 1.0476190476190477 Simple, irregular and de facto companies 31. Enostavne, nevpisane in stvarne družbe 31. 0.8395061728395061 Non-profit amateur sports clubs established as Limited Companies 54. Ljubiteljska športna društva, ustanovljena kot kapitalske nepridobitne družbe 54. 0.7659574468085106 TELEPHONE NUMBERS AND E-MAIL ADDRESS teLefONske ŠteVILke IN NAsLOV eLektrONske POŠte 1.0 The amount of the infra-annual refunds requested compliant with Art. 38-bis, paragraph 2, must be entered even if the refunds, regularly requested, have not yet been totally or partially paid. Znesek zahtevanih povračil med letom v skladu z 2. odstavkom člena 38bis, mora biti naveden tudi v primeru, da povračila, ki so se redno zahtevala, še niso bila (delno ali v celoti) poplačana. 0.896551724137931 In the form, all amounts must be expressed in units of Euro, rounding the amount up if the decimal fraction is greater than or equal to 50 Euro cents or down if less than this limit. Vsi v obrazcu navedeni zneski morajo biti izraženi v evrih tako, da se znesek zaokroži navzgor, če sta dve decimalki enaki ali višji od 50 centov, in navzdol, če sta dve decimalki nižji od navedene meje. 0.963302752293578 Health insurances, security and aid funds, pension schemes and similar with or without a legal entity 17. Vzajemne družbe ali skladi za socialno zavarovanje,pomoč, pokojnine in podobni, brez statusa pravne osebe 17. 0.9664429530201343 NOTE The following chart includes all codes related to the statement forms which may be used only according to the specific nature of each form. OPOZORILO Naslednja tabela vsebuje vse šifre, ki se nanašajo na različne prijave in ki se uporabljajo samo za posebnosti vsakega posameznega obrazca. 1.2209302325581395 Cooperative companies and consortia registered in prefectorial registers and in the cooperation register. Zadružne družbe, njihovi konzorciji, vpisani v register prefekta in v seznam zadrug 5. 1.2142857142857142 Companies network Mreža podjetij 0.9024390243902439 Line AF11 total non-taxable transactions and those not subject to taxation as mentioned in Art. 7 to 7-septies. Vrstica AF11 skupna vsota neobdavčljivih poslov in poslov, ki niso podvržene obdavčenju v skladu s členi od 7 do 7-septies. 1.0862068965517242 Companies, organizations and entities established abroad not classifiable otherwise, with Head Office and main focus in Italy. Družbe, organizacije in ustanove, ustanovljeni v tujini, kii niso razvrščene drugače, s sedežem uprave v Italiji 23. 0.9645569620253165 Statements provided for by Art. 8, paragraph 4 of Presidential Decree no. 322 of 22 July 1998, the form must be presented by the receivers or court-appointed liquidators, within four months of appointment date, exclusively electronically, directly or through qualified intermediaries as provided for in Art. 3, Paragraphs 2-bis and 3 of Presidential Decree no. 322 of 22 July 1998. Napoved, ki jo predvideva 4. odst., 8. člena odloka predsednika republike (D.P.R.) št. 322 z dne 22. julija 1998, morajo predložiti likvidacijski upravitelji v roku štirih mesecev od dneva imenovanja, izključno v elektronski obliki, neposredno ali preko pooblaščenih posrednikov, kot opredeljujeta odstavka 2bis in 3, 3. člena odloka predsednika republike (D.P.R.) št. 322 z dne 22. julija 1998. 0.952 Line AF23 amount of admissible deductible VAT according to limits provided for in Art. 19, 19-bis, 19-bis1 and 19-bis2. Vrstica AF23 višina DDV, v kateri je dovoljen odbitek, upoštevajoč omejitve na podlagi členov 19, 19-bis, 19-bis1 in 19-bis2. 1.2222222222222223 Foundations Fundacije 1.2065217391304348 Further information refer to the instructions for the compilation of the VH part of the annual VAT return form. Za dodatne informacije si oglejte navodila za izpolnitev preglednice VH v letni prijavi DDV. 1.2478632478632479 The responsible party must report: - individual Tax code; - the date (day, month and year) of the agreement undersigned to transmit the statement. Pooblaščenec vpiše: - lastno davčno številko; - datum (dan, mesec in leto) prevzema obveze, da bo posredoval prijavo. 1.3548387096774193 SECTION 1 - INFORMATION REGARDING ACTIVITY rAzDeLek 1 PODAtkI O DejAVNOstI 1.0825688073394495 Therefore, the entity filling out the form shall identify the appropriate code related to the associated legal status. Subjekt, ki izpolnjuje prijavnico, mora torej izbrati šifro, ki ga opredeljuje glede na njegov pravni status. 0.8412698412698413 The amount entered must be calculated applying the flat-rate payments that would be applicable if the said transactions were carried out on National territory. Znesek, ki ga je potrebno navesti v tej vrstici, se izračuna z uveljavitvijo pavšalnih odstotkov kompenzacije, ki bi se uveljavljali, če bi do navedenih poslov prišlo znotraj državnih meja. 1.0526315789473684 Line AF7 total amount of purchases of goods from San Marino. Vrstica AF7 znesek nakupov blaga iz Republike San Marino. 1.6 Non-acknowledged associations and committees 13. Nepriznana združenja in odbori 0.9644268774703557 This section must include information relative to the receiver or court-appointed liquidator (name, appointment date, tax code, appointment code, telephone number and name of the court which issued the order, with case number and date included. Preglednico izpolnjujete tako, da navedete podatke stečajnega upravitelja ali likvidacijskega upravitelja (ime, datum imenovanja, davčna številka, šifra funkcije, telefonska številka) ter sodišče, ki je izdalo odredbo, številko odredbe in datum odredbe. 1.162162162162162 Other organizations of people or assets 44. Druge organizacije oseb in dobrin 44. 1.0338345864661653 Line AF21 Total VAT due relative to the following types of transactions for which, according to specific regulations, VAT is owed by the transferee: - Transactions carried out in Italy by non-residents with operators settled in Italy (who must issue self-invoicing, which has Vrstica AF21 znesek dolgovanega DDV za naslednje vrste poslov, ki ga mora na podlagi posebnih določil za DDV poravnati prodajalec: - posli, ki jih v Italiji izvajajo subjekti nerezidenti za operaterje s stalnim sedežem v Italiji (ki si morajo zaračunati lastni račun 0.8478260869565217 MAIN CHART TO IDENTIFY THE LEGAL STATUS SPLOŠNA TABELA ZA RAZVRSTITEV PRAVNEGA STATUSA 1.027972027972028 Line AF24 VAT can be deducted for occasional transactions within a special regime as provided for by Art. 34 bis regarding agricultural activities. Vrstica AF24 DDV, ki se lahko odbije za občasne posle, ki se uvrščajo v posebni režim za kmetijske dejavnosti, na katere se nanaša člen 34-bis. 1.0238095238095237 It is clarified that the insolvency practitioners or the liquidators must also present the annual declaration relative to the entire tax year, made up of two modules: the first, for the operations recorded in the part of the calender year prior to the bankruptcy or the compulsory winding up, and the second for the operations registered later. Pojasnjujemo da mora skrbnik ali stečajni upravitelj prav tako vložiti letno napoved v zvezi s celotnim davčnim obdobjem, ki jo sestavljata dva obrazca: prvi obrazec je namenjen poslom, izvedenim v delu koledarskega leta pred izjavo stečaja ali prisilne poravnave, drugi obrazec pa je namenjen poslom, ki so bili izvedeni po tem datumu. 0.9230769230769231 Acknowledged, non-acknowledged and de facto associations 41. Priznana združenja, nepriznana združenja in stvarna združenja 41. 1.1914893617021276 Independent care, residence and tourism institutions 21. Samostojna podjetja za nego, bivanje in turizem 0.8461538461538461 These fields are to indicate telephone numbers and e-mail address. V teh poljih zavezanec navede telefonske številke in naslov elektronske pošte. 1.080536912751678 NOTE For an explanation of the content of the various rows of this declaration, refer to the clarifications indicated in the Annual VAT Declaration instructions. POZOR Podrobnejšo razlago vsebine različnih vrstic v tej napovedi preverite v pojasnilih ki jih vsebujejo navodila za pripravo letne napovedi za DDV. 1.3241379310344827 into the country from Vatican City and the Republic of San Marino; - reimbursement of fees paid for public transportation (Art. 74, paragraph 1, letter e) as mentioned in the decree dated July Vatikan ali iz Republike San Marino; - povračila, ki jih izplačajo izvajalci dejavnosti mestnega javnega prevoza oseb (čl. 74, 1. odstavek, črka. 1.6779661016949152 The form must be completed and signed only by the responsible party that transmits the declaration. Polje izpolni in podpiše pooblaščenec, ki predloži prijavo. 1.0617977528089888 ses, taxable following option; - intra-community purchases of goods - purchases of services by subcontractors in the construction sector without charging taxes as mentioned in Art. 17, para obdavčljivega po izbiri; - nakupi blaga znotraj EU; - nakupi storitev, ki jih nudijo podizvajalci v gradbeniškem sektorju, brez bremenitve davka, v skladu s črko a), 6. odstavka, 1.0848214285714286 Furthermore, code 1 has to be entered in the space regarding the person submitting the return, if the return is filed by a receiver or court-appointed liquidator and code 2 if the form has been filled out by the person transmitting the return. Poleg tega se mora v polje, ki se nanaša na subjekt, ki je pripravil napoved, navesti šifra 1, če je izjavo izpolnil stečajni ali likvidacijski upravitelj, oziroma šifra 2, če je izjavo pripravil tisti, ki jo je tudi poslal. 0.9534883720930233 Line AF27 Infra-annual refunds requested. Vrstica AF27 zahtevana povračila med letom. 1.5 Sector 1 must include the amount of transactions carried out by applying "reverse charge" and transactions carried out with public administrations applying Art. 17-ter. poslov, opravljenih z uporabo režima reverse charge in poslov, izvedenih za javne uprave z uporabo člena 17-ter. 1.047337278106509 Line AF31 in this line the following must be entered: - total amount of particular tax credits used during the year of opening of insolvency proceedings, detracted from periodic Vrstica AF31 v to vrstico je potrebno vključiti: - celotni znesek posameznih davčnih terjatev, uporabljenih v letu odprtja postopka plačilne nesposobnosti, kot pobot pri 1.4857142857142858 Other organizations of people or assets not recognized as legal entities (not including fellowships) 14. Druge organizacije, ki niso pravne osebe (izključene so skupnosti) 14. 1.4382022471910112 For this purpose, the two final zeros after the comma have already been printed on the form in the spaces regarding the amounts. V ta namen so v poljih za vpis zneska že natisnjeni dve končni ničli za decimalno vejico. 1.1944444444444444 Association of artists or professionals 28. Združenje umetnikov in strokovnjakov 1.4385964912280702 article 17, paragraph 6, letter a-ter); - purchases of goods and services of the energy sector, under article 17, paragraph 6, letters d-bis), d-ter) and d-quater). člena); - nakup blaga in storitev v sektorju energetike, v skladu s črkama d-bis), d-ter in d-quater), 17. člena). 1.2144927536231884 graph 6, letter a), (see Circular letter no. 37, 29th December 2006); - purchases of manufactured goods or partially manufactured goods under art. 17, paragraph 6, letter a-b); - purchases of buildings or portions of buildings as capital goods as mentioned in Art. 10, n. 8-ter, letters b) and d); - purchases of cellular telephones, gaming consoles, tablet PCs and laptops, integrated circuits, such as microprocessors 17. člena (glej okrožnico št. 37 z dne 29. decembra 2006); - nakup stavb ali delov stavb skladno s točko a-bis), 6. odstavka 17. člena; - nakup objektov ali delov objektov skladno s črkama b) in d), členov 10, št. 8-ter); - nakup mobilnih telefonov, igralnih konzol, tablic in prenosnikov, naprav z integriranim vezjem, kot so mikroprocesorji in 0.6724137931034483 Line AF12 total of exempt transactions. Vrstica AF12 skupna vsota poslov, ki so oproščenih davkov. 0.8051948051948052 Line AF29 Total amount of interest due for quarterly payments. Vrstica AF29 skupni znesek dolgovanih obresti v primeru trimesečnih izplačil. 1.1688311688311688 Collective partnerships and similar as per Art. 5, Paragraph 3, letter b), of the TUIR 25. Kolektivne družbe ali podobne v skladu s 5. členom, 3.odst., črka b) TUIR 25. 0.9525909592061742 Furthermore it must include: - Payment due for intra-community purchases carried out without paying VAT using plafond, as mentioned in Art. 8, 8-bis and again in Art. 42 paragraph 1 of the Law Decree 331/1993; - Payment due for objectively non taxable intra-community purchases carried out without using plafond, including those relative to goods destined to be introduced into VAT deposits as mentioned in Art. 50-bis, paragraph 4, letter a, Law Decree no. 331/1993; - Payment due for intra-community purchases relative to non taxable publications by libraries, universities; - Payment due for intra-community purchases exempt from tax as mentioned in Art. 10 and again in Art. 42, paragraph1 Law Decree 331/1993; - Payment due for intra-community purchases, net of VAT, as mentioned in Art. 19 bis 1 and further regulations, where tax deduction is not permitted. Poleg tega je treba vključiti: - protivrednosti za nakupe znotraj EU, ki so bili izvedeni brez plačila davka, z uporabo plafona, v skladu s členi 8, 8-bis in 9, ki jih navaja 1. odstavek 42. člena zakonodajnega odloka 331/1993; - protivrednosti za nakupe znotraj EU, ki so objektivno neobdavčljivi in so bili izvedeni brez uporabe plafona, vključno s tistimi, ki se nanašajo na blago, namenjeno v vnosu v zaloge DDV, v skladu s črko a), 4. odstavka, člena 50-bis zakonodajnega odloka št. 331/1993; - protivrednosti nakupov znotraj EU tujih publikacij s strani univerzitetnih knjižnic, ki niso podvržene davku; - protivrednosti za nakupe znotraj EU, ki so oproščeni davka v skladu z 10. členom, na katerega se sklicuje 1. odstavek 42. člena zakonodajnega odloka 331/1993; - protivrednosti za nakupe znotraj EU, brez DDV, za katere se na podlagi člena 19-bis 1 ali drugih določil ne uveljavlja davčni odbitek. 1.236220472440945 The following requested information refers to the period from January 1st to the date of the bankruptcy declaration or compulsory administrative liquidation. V nadaljevanju navedeni podatki se morajo nanašati na obdobje od 1. januarja do datuma izjave o stečaju ali prisilni poravnavi. 1.0789473684210527 RETURN TYPE Correction of existing return VrstA PrIjAVe Popravki napovedi v roku 1.0638888888888889 Line AF28 The amount entered corresponds to the deductible surplus relative both to the fiscal year prior to bankruptcy or compulsory administrative liquidation and the first three quarters of the year in which bankruptcy procedures were initiated, used as set-off with the F24 form, until the date of the court sentence either of bankruptcy or compulsory administrative liquidation. Vrstica AF28 Znesek, ki ga je potrebno navesti, ustreza odbitnim presežkom, ki se nanašajo tako na davčno obdobje pred stečajem ali prisilno poravnavo, kakor tudi na prva tri četrtletja leta, v katerem je bil začet postopek plačilne nesposobnosti, ki so bili uporabljeni pri kompenzaciji z obrazcem F24, vse do datuma razsodbe o stečaju ali prisilni poravnavi. 0.9882697947214076 Line AF3 indicates the amount relative to the operations made against the State and of other subjects under art. 6, fifth paragraph, as well as those made under article 32-b of legislative decree n. 83 of 2012 (VAT cash accounting), for which the VAT becomes payable after the date of bankruptcy or compulsory administrative liquidation. Vrstica AF3 navedite obdavčljiv znesek pri izvedenih transakcijah v zvezi z državo in drugimi subjekti, skladno s petim odstavkom 6. člena, kakor tudi v zvezi s transakcijami, izvedenimi skladno z 32-bis členom zakonskega odloka št. 83 iz leta 2012 (DDV v blagajni), za katerega se plača DDV po datumu začetka stečaja ali prisilne poravnave. 0.9309309309309309 30th 2009; - commissions paid by travel agencies to intermediaries (Art. 74-ter, paragraph 8); - extraction of goods from VAT deposit as mentioned in Art. 50-bis Law Decree no. 331/1993; - internal and intra-community purchases, import of scrap metal, industrial gold, pure silver and gold for investment purpo lokom z dne 30. julija 2009; - provizije, ki jih izplačajo potovalne agencije svojim posrednikom (8.odstavek člena 74-ter); - črpanje dobrin iz depozitov DDV na podlagi člena 50-bis, zakonskega odloka št. 331/1993; - notranji nakupi, nakupi znotraj EU in uvoz železnine, industrijskega zlata, čistega srebra in investicijskega zlata, 1.216867469879518 Indicate the tax year during which bankruptcy or compulsory administrative liquidation were declared. Navedite davčno obdobje, v katerem je bil prijavljen stečaj ali prisilna poravnava. 0.8181818181818182 Line AF14 total of other purchases and imports relevant to VAT (field 1) and total of taxable transactions (field 2). Vrstica AF14 skupni znesek drugih nakupov in uvozov, pomembnih za potrebe DDV (polje 1) ter skupni znesek davka za obdavčljive posle (polje 2). 1.173913043478261 Line AF6 total amount of intra-community purchases, net of decreasing variations. Vrstica AF6 skupni znesek nakupov znotraj EU, po zmanjšanju odbitkov. 0.9272727272727272 Religious organizations and mutual associations 18. Dobrodelne organizacije in družbe za vzajemno pomoč 18. 1.0719424460431655 Accounting data must refer to transactions during the calendar year preceding the declaration of bankruptcy or compulsory administrative liquidation. Računovodski podatki se morajo nanašati na posle, ki so bili izvedeni v delu koledarskega leta pred prijavo stečaja ali prisilne poravnave. 0.8753993610223643 Line AF32 enter the total amount of periodic payments, including payment of VAT and quarterly interests, and taxes paid following voluntary disclosure as mentioned in Art. 13, Legislative Decree no. 472 of 1997, relative to the year of the opening of insolvency proceedings. Vrstica AF32 navedite celoten znesek obdobnih vplačil, vključno z akontacijo DVV in četrtletnimi obrestmi, kakor tudi vplačan davek po izkoriščeni možnosti poravnave z znižano sankcijo, skladno s 13. členom zakonodajnega odloka št. 472 iz leta 1997, ki se nanašata na leto začetka postopka plačilne nesposobnosti. 1.0 Line AF26 tax payable (entered in column 1) determined by the difference between line AF22 and AF25, that is input tax (entered in column 2) resulting from the difference between line AF25 and AF22. Vrstica AF26 dolgovani znesek (navede se v stolpcu 1), določen na podlagi razlike med vrstico AF22 in vrstico AF25, oziroma terjatev DDV, določen na podlagi razlike med vrstico AF25 in vrstico AF22. 0.9076923076923077 Welfare and social assistance entities and institutions 20. Pokojninske ustanove in zavodi ter ustanove za socialno pomoč 20. 0.9373134328358209 Eventual VAT deducted by agricultural producers that have carried out non taxable transfer of agricultural products as mentioned in Art. 8, paragraph 1, Art. 38-quater Art. 72 or intracommunity transfer of agricultural products included in Table A - part 1 must also be included in the line (i.e. theoretical VAT). Vrstica mora vsebovati tudi morebitni znesek DDV, za katerega lahko uveljavljajo odbitek kmetijski proizvajalci, ki so izvedli neobdavčljive prodaje kmetijskih izdelkov v smislu prvega odstavka 8. člena, člena 38-quater ter 72. člena, pa tudi prodaje kmečkih izdelkov znotraj EU, vključenih v Tabelo A - prvi del (t.i. teoretični DDV). 1.2285714285714286 Line AF1 value of stocks resulting at 31st of December of the year preceding bankruptcy or compulsory administrative liquidation. Vrstica AF1 vrednost preostankov na datum 31. decembra iz leta pred stečajem ali pred prisilno poravnavo. 0.5288461538461539 Telephone numbers and e-mail address are not mandatory. Navedba telefonske številke (stacionarni ali mobilni telefon) in naslova elektronske pošte je neobvezna. 0.8461538461538461 Line AF13 total purchases of goods to be resold or used to supply goods or services (field 1) and relative tax (field 2). Vrstica AF13 skupni znesek nakupov blaga, namenjenega preprodaji ali proizvodnji blaga ali storitev (polje 1) in pripadajočega davka (polje 2). 1.168421052631579 Line AF4 enter the total amount of non-taxable transfer of goods intra-community, net of decreasing variations. V vrstico AF4, vpišite skupni znesek neobdavčljivih cesij blaga znotraj Skupnosti, po odbitkih. 0.8043478260869565 for the compilation of VAT74-bis Form za izpolnjevanje napovedi v Obrazcu DDV 74-bis 1.3214285714285714 Non-financial public institutions 16. Javne negospodarske ustanove 2.0714285714285716 Limited companies, special companies and consortia as mentioned in Arts. 31, 113, 114, 115 and 116 of the Legislative Decree no. 267 of 18 August 2000 (Italian consolidated text of the laws on the structure of local authorities) 51. Delniške družbe, posebne družbe in konzorciji v skladu s 31, 113, 114, 115 i 116 členom zakonodajnega odloka št. 1.2222222222222223 The VAT number belonging to the taxpayer declaring bankruptcy or compulsory administrative liquidation must be indicated. Navesti je treba številko DDV zavezanca v stečaju ali zavezanca, ki je podvržen prisilni poravnavi. 1.1839080459770115 Line AF25 total of deductible VAT resulting from the sum of the amounts entered in lines AF23 and AF24. Vrstica AF25 skupni znesek DDV, ki izhaja iz seštevka zneskov v vrsticah IAF23 in AF24. 0.6392405063291139 Taxpayers who were born abroad must state the foreign country of birth and omit the entry "province". Navedite rojstno občino Zavezanci, rojeni v tuji državi, namesto občine navedejo državo rojstva, polje, kamor se sicer vpiše Pokrajina, pa pusti neizpolnjeno. 1.0315789473684212 Line AF22 total OUTPUT VAT resulting from the sum of the amounts indicated in lines AF20 and AF21. RVrstica AF22 skupni znesek DDV v breme, ki izhaja iz seštevka zneskov v vrsticah AF20 in AF21. 1.5084745762711864 This form is reserved for bankruptcy statements or compulsory administrative liquidation. Obrazec je namenjen prijavi stečaja ali prisilne poravnave. 1.498452012383901 Line AF30 VAT credit of the tax year prior to bankruptcy or compulsory administrative liquidation for which a refund has not been requested and credit for which a refund was requested in previous years for which the competent Office formally denied the right to the refund but has authorized the taxpayer to use said credit for the year of the opening of insolvency proceedings as periodic payment or annual return (see Presidential Decree 10th November 1997, no. 443 and Circular no. zahtevano povračilo za terjatev v predhodnih davčnih obdobjih, za katere je pristojni urad formalno zanikal pravico do povračila, vendar je pooblastil davčnega zavezanca, da lahko samo terjatev uporabi za leto, v katerem je bil odprt postopek plačilne nesposobnosti v okviru rednih izplačil ali letne prijave (gl. tudi ODL. 1.4084084084084083 Furthermore: - Payment due for transfers intra-community as mentioned in Art. 41 Law Decree, no. 331 of August 30th 1993 converted by Law no. 427 of October 29th 1993, which includes situations in which the national transferor delivers goods for a EU client in a member State different from the one to which it belongs and/or when the national transferor has the same goods delivered by its own EU suppliers to an assignee of another EU member State, designated to pay the taxes relative to the transaction; - Payment due for intra-community transfers of agricultural products both included and not included in Table A Section 1 of the Presidential Decree no. 633 1972 attachment, carried out by agricultural producers as part of a special regime as mentioned in Art. 34; - Payment due for intra-community transfer of goods extracted from a VAT deposit with delivery towards another member State 50-bis, paragraph 4, letter f, Law Decree. V vrstico je vključeno naslednje: - protivrednosti cesij znotraj EU, v skladu z 41. čl. zakonskega odloka št. 331 z dne 30. avgusta 1993, spremenjenega z zakonom št. 427 z dne 29. oktobra 1993, med katere spada bodisi primer, ko nacionalni odstopitelj predaja blago v ime svojega kupca države članice znotraj EU, ki pa je drugačna od države slednjega, kot primer predaja blaga s strani državnega subjekta s pomočjo lastnega dobavitelja znotraj EU za predajo dobrin prevzemniku druge države članice, ki mora torej izplačati davek za ta pose; - protivrednosti cesij kmetijskih izdelkov znotraj EU, ki so ali niso uvrščeni v tabelo A - prvi del, priloženo odloku preds. 1.016304347826087 Line AF33 Total of output VAT entered if the sum of the amounts of column 1 of debts (from AF26 to AF29) is greater than the sum of the amounts in column 2 of credits (from AF26 to AF32). Vrstica AF33 skupni DDV se kot obveznost navede v primeru, da je vsota zneskov obveznosti iz stolpca 1 (od AF26 do AF29) večja od vsote zneskov terjatev iz stolpca 2 (od AF26 do AF32). 0.764 Free information and up-dates regarding deadlines, services offered and implementations will be sent, free of charge, by the Revenue Agency by specifying phone numbers, fax or e-mail address. Navedba telefonske številke ali mobilnega telefona, telefaksa in naslova elektronske pošte je neobvezna, ob navedbi pa omogoča prejemanje brezplačnih informacij Agencije za prihodke ter obvestila o rokih, novostih, obveznostih in ponujenih storitvah. 0.7894736842105263 TAXPAYER'S DATA PODAtkI O zAVezANcU 0.8705882352941177 Line AF5 total amount of transfers taking place with San Marino operators. Vrstica AF5 skupni znesek cesij, opravljenih v korist delavcev v Republiki San Marino 1.0163934426229508 Line AF34 total of input VAT entered if the sum of the amounts in column 2 of credits (from AF26 to AF32) is greater than the sum of the amounts in column 1 of debts (from AF26 to AF29). Vrstica AF34 skupni DDV se kot terjatev navede v primeru, da je vsota zneskov terjatev iz stolpca 2 (od AF26 do AF29) večja od vsote zneskov obveznosti iz stolpca 1 (od AF26 do AF32). 0.671875 If the taxpayer wants to modify, rectify or integrate a return which has already been filed, a new return must be entirely filled V primeru, da želi zavezanec popraviti ali dopolniti že vročeno prijavo pred zapadlostjo roka vročitve, mora izpolniti novo prijavo v vseh sestavnih delih in označiti okence "Popravek v roku". 1.1125 Line AF20 total VAT relative to taxable transactions as mentioned in Line AF10, Sector 2. Vrstica AF20 višina DDV za obdavčljive posle, prenesena iz polja 2 vrstice AF10. 1.2795698924731183 Line AF2 value of stocks resulting at the first day of bankruptcy declaration or compulsory administrative liquidation. Vrstica AF2 vrednost preostankov na datum začetka stečajnega postopka ali prisilne poravnave. 0.9444444444444444 Consortia with no legal entity 12. Konzorciji brez statusa pravne osebe 1.3333333333333333 COMPETENT OFFICE Javne uprave 1.20125786163522 payments and deposits; - tax credit utilized during the opening of the year of insolvency proceedings, conceded by savings management companies as mentioned in Art. 8, Law Decree 351 of 2001. obdobnih izplačilih in akontacijah; - terjatve, uporabljene v letu postopka plačilne nesposobnosti, odstopljene s strani družbe za upravljanje s prihranki, v v 1.4285714285714286 Other cooperative companies 6. Druge zadružne družbe 0.5806451612903226 Banking groups 57. Trust (monopolna združenja) 45. 1.0208333333333333 OFFICIAL RECEIVERS OR COURT-APPOINTED LIQUIDATORS stečAjNI UPrAVIteLj ALI LIkVIDAcIjskI UPrAVIteLj 1.1221719457013575 The form must be returned by the controlling company to the local tax collection agency in relation to its own tax domicile within the terms set forth by provisions currently in force for the submission of the annual VAT return (30 September 2011). Nadzorujoča družba mora vročiti obrazec pristojnemu agentu za izterjatve davkov na podlagi svojega davčnega bivališča v roku enakih terminov, kot jih določajo veljavna določila za vročitev letne prijave DDV (30. septembra 1.0076923076923077 Note that a copy of the VAT form 26PR/2011, bearing the original signature, must be enclosed with the VAT form 26LP/2011 submitted. Spominjamo, da kopijo pregleda DDV 26PR/2011, s podpisom na originalnem dokumentu, mora zavezanec priložiti obrazcu DDV 26LP/2011. 1.0505050505050506 Indicate the company name and tax code of the controlling body or company in the upper part of the form. V zgornjem delu obrazca je treba navesti naziv in davčno številko ustanove ali kontrolirane družbe. 1.0630372492836677 The VAT form 26LP/2011, which provides a summary of periodic payments made by companies participating in group VAT payments as per article 73, must be submitted by the parent company to the local tax collection agency, together with the VAT form 26PR/2011 and any other guarantees provided by companies participating in the procedure with regard to excess credit set-off. V skladu s 73. čl., mora vodilna družba vročiti Agentu za izterjatve davkov na teritoriju, skupaj s pregledom DDV 26PR/2011 in z morebitnimi garancijami družb, ki se udeležijo postopka za kompenzirane presežne zneske, tudi obrazec DDV 26LP/2011, ki vsebuje pregled obdobnih izplačil družb udeleženk pri postopku plačila DDV za celo skupino podjetij. 1.12 - general expenses must be included among the purchases. - da med nakupi so vključeni tudi splošni stroški. 0.4927536231884058 Town (or foreign Country) of birth Comune (o Stato estero) di nascita - Občina (ali tuja država) rojstva 0.5063291139240507 Exports and other non-taxable transactions carried out by agricultural producers Esportazioni e altre operazioni non imponibili effettuate da produttori agricoli Izvozi in druge ne obdavčljive operacije, ki jih izvajajo kmečki proizvajalci 1.048780487804878 tions carried out by agricultural producers cije, ki jih izvajajo kmečki proizvajalci 1.170731707317073 CLAIM THE REFUND OF AVAT CREDIT RELATIVE TO 2009 PROŠNJAZAPOVRAČILO KREDITADDV ZALETO 2009 1.355263157894737 We remind you in addition that for the calculation of the average tax rate, the following points apply: Poleg tega spominjamo, da pri računu povprečne davčne stopnje je predvideno: 1.9078014184397163 This may be inferred from the classification table of economic activities in force at the time the form is submitted, available on the Revenue Agency's website, www.agenziaentrate.gov.it and on the website of the Ministry of the Economy and Finance, www.finanze.gov.it. Tabelo najdete na spletni strani Agencije za Prihodke www.agenziaentrate.gov.it in Ministrstva za Gospodarstvo in Finance www.finanze.gov.it. 1.2323232323232323 For further clarification regarding the signature of the form kindly refer to paragraph 4.1.5 of the general instructions. Za nadaljnja pojasnila v zvezi s podpisom obrazca, poglej paragraf 4.1.5 splošnega snopiča navodil. 0.9736842105263158 1) Box 1 - Discontinuance of activity 1) Kvadratek 1 - Prekinitev dejavnosti 1.0 TAXPAYER (agent, official receiver, heir, etc.) (zastopnik, stečjani uporavitelj, dedič , itd.) 1.125 that produce aluminium and semi-processed pro ki proizvajajo aluminij in polobdelance. 0.9868421052631579 The "Foreign country code" field must be completed by non-resident persons. Polje "Šifra tuje države" morajo izpolniti subjekti brez stalnega bivališča. 1.1666666666666667 2009 year, only for that portion relating to the set-offs carried out in the F24 form with taxes other than VAT. 2009, za samo tisti del, ki zadeva kompenzacije izvedene v obrazcu F24 z dajatvami, ki niso ddv. 1.0731707317073171 Line VR5, a few clarifications on the cases for refunds provided for, are set out below. Vrstica VR5, navajamo nekatera pojasnila v zvezi s predvidenimi primeri povračila. 1.0666666666666667 and of goods and services for study and research dobrin in storitev za študije in raziskovanja 0.9056603773584906 7) Box 7 - Exports and other non-taxable transac 7) Kvadratek 7 - Izvozi in druge ne obdavčljive opera 1.2972972972972974 CONFIRMATION BY OPERATIONAL COMPANIES AND BODIES POTRDILO OPERATIVNIH DRUŽB IN USTANOV 1.0927152317880795 These are transactions outside application VAT, in terms of article 7, carried out abroad by national traders that have not set up an established organization there. Gre za posege izven polja uveljavitve DDV, na podlagi 7. čl., ki so jih državni delavci izvajali v tujini, ne da bi tam ustanovili trajne organizacije. 0.47368421052631576 Taxpayers entitled to priority reimbursement of refund Contribuenti ammessi all'erogazione prioritaria del rimborso Upravičeni zavezanci za prednostno prejetje povračila 0.8888888888888888 by the code ATECOFIN 2004 37.10.1, i.e. subjects ne s šifro ATECOFIN 2004 37.10.1 in torej subjekti, ki 1.25 Sect. Sez. 1.2814814814814814 The companies and bodies, which have the right to claim the refund are therefore obliged to furnish a declaration in the form of an affidavit, given in terms of Law No. 15 of 04 January 1968, to confirm the absence of the conditions which would qualify the companies and bodies as non-operational (Ministerial Circular no. 146/E of 10 June 1998). Zato ustanove in družbe, ki imajo pravico do povračila, morajo predstaviti nadomestno izjavo prič v skladu z zakonom št. 15, z dne 4. januarja 1968, zato da potrdijo pomanjkanje pogojev, za katere postane ustanova ali družba ne dejavna (M. O. št. 146/E, z dne 10. junija 1.087878787878788 The box named "taxpayers entitled to priority reimbursement of refund" is reserved for taxpayers who belong to one of the categories identified by the decrees of the Ministry of the Economy and Finance, issued pursuant to the final paragraph of article 38-bis, which provide for priority reimbursement of the refund within three months of its being requested. Kvadratek "upravičeni zavezanci za prednostno prejetje povračila" je namenjena zavezancem, ki spadajo v kategorije, ki jih določa Ministrstvo za Gospodarstvo in Finance, in ki so bile določene na podlagi zadnjega odstavka člena 38-bis, za katere je predvideno prednostno izplačilo povračil v roku treh mesecev od vročitve prošnje. 1.1176470588235294 The form must only be used by taxpayers who pay VAT, (including those obliged to submit the unified return), who intend requesting the refund of the tax credit that emerges from the annual return relating to the 2009 tax period. Obrazca se poslužujejo samo zavezanci DDV, vključno s tistimi, ki morajo vročiti poenoteno prijavo, in ki želijo prositi za povračilo davčnega dobropisa, ki izhaja iz letne prijave za davčno obdobje 2009. 0.9429223744292238 Specifically, requests for refunds may be presented by taxpayers who opted for group VAT payment in 2008 and who were not able to transfer the credit emerging from the VAT return form for 2007 to the group, and taxpayers who in 2007 were taking part in a group VAT payment procedure as controlling companies and who in 2008, having opted for a group VAT payment procedure as subsidiary companies, were not able to Predvsem lahko predložijo zahtevek za povračilo tisti subjekti, ki so pristopili k postopku izplačila Ddv skupine v letu 2008 in niso mogli prenesti na skupino terjatev, ki izhaja iz napovedi DDV za leto 2007 ter subjekti , ki so v letu 2007 sodelovali v postopku izplačila Ddv skupine kot matične družbe in so v letu 2008 pristopili k postopku izplačila Ddv skupine kot hčerinske družbe niso mogle prenesti na skupino terjatev, ki izhaja 1.1285714285714286 Pursuant to article 35, paragraph 6-ter of Decree Law no. 223 of 04 July 2006, converted by Law no. 248 of 04 August 2006, the aforesaid annual limit is raised to one million Euro with regard to subcontractors at least 80% of whose turnover was accounted for by services provided to fulfil subcontracting agreements. zakonskega odloka št. 223, z dne 4. julija 2006, ki je bil spremenjen z zakonom št. 248, z dne 4. avgusta 2006, se omenjena letna meja poviša na milijon evrov za podzakupnike, ki so v prejšnjem letu registrirali poslovni promet, sestavljen vsaj za 80% na podlagi pogodb podzakupa. 1.2389937106918238 In this case the refund is due, for the lesser of the aforesaid deductible surpluses (obviously relative to the portion not already requested as a refund or which has been set off in the F24 form). V tem primeru pripada povračilo za manjši znesek omenjenih odbitnih presežkov (za nezahtevani del, ki je že bil povrnjen ali ni bil kompenziran v obrazcu F24). 1.4504504504504505 In addition, we advise you that the exact total of the transactions "outside application" in terms of the article 7, referred to above, which do not need to be recorded for VAT purposes, must be calculated with reference to the time when they were carried out, which is determined using the criteria provided in article 6. Poleg tega poudarjamo, da se vsota posegov "izven teritorija", ki izhajajo iz omenjenega 7. čl., in ki niso podvrženi registraciji DDV, računa glede na trenutek izvajanja leteh, ki se določa na podlagi kriterijev iz 6. čl. 1.263959390862944 The VR form must not be submitted by the companies taking part in the group payment that have transferred credit surpluses, which are not set off within the ambit of the group, in respect of which the controlling company intends requesting a refund. Obrazca VR ne morejo vročiti družbe , ki se udeležijo odpravnine, ki so prenesle ne kompenzirane presežke kredita znotraj skupine podjetij in za katere nadzorujoča družba želi prositi za povračilo. 1.1224489795918366 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 (see section 3). V tem primeru se povračilo uveljavi za najnižji znesek izmed omenjenih presežkov, čeprav je nižji od omenjene meje 2.582,28 evra (glej razdelek 3). 1.0192307692307692 4) Box 4 - Purchases and imports of depreciable goods 4) Kvadratek 4 - Nakupi in uvozi odpisnih dobrin ter 1.1531100478468899 In fact, as regards these surpluses, the refund can only be claimed by the controlling body or company when it submits the summarizing return VAT 26 PR/2010, which must be submitted together with the form VAT 26LP - Periodic Payments Return. Za omenjene presežke lahko za povračilo zaprosi le kontrolna ustanova ali družba ob priložnosti vročitve povzemajočega pregleda DDV 26 PR/2010, ki je priponka obrazca DDV 26LP - Pregled periodičnih likvidacij. 1.2107438016528926 The form must be returned in duplicate directly to the tax collection agency having territorial jurisdiction, commencing from the 01 February 2010 up to the deadline envisaged for the submission of the annual VAT return, also in the unified form, namely by no later than the 30 September 2010. Obrazec je potrebno vročiti v dveh kopijah neposredno pristojni odgovorni osebi za teritorialno dviganje davkov od 01. februarja 2010 do predvidenega roka za vročitev letne napovede DDV tudi v poenoteni obliki, in sicer do 30. septembra 2010. 1.2570281124497993 On the other hand the VR form must be submitted where control ceased during the course of the year, in order to show the existence of the conditions provided for in section 2 in connection with the refund claimed independently by the declarant company for the transactions carried out after the period of control. Obrazec VR se pa vroči v primeru, da je bil nadzor prekinjen v teku leta zato, da se dokaže obstoj pogojev, ki jih predvideva razdelek 2 za povračilo, za katerega avtonomno prosi družba-zavezanec za operacije, ki so bile izvedene po obdobju nadzora. 1.0794392523364487 In addition to the situations referred to above, the taxpayer may in any event claim the refund where from the declaration for the tax period there is a deductible tax surplus and where from the declarations for the 2 years immedia Poleg omenjenih primerov lahko zavezanec na vsak način prosi za povračilo, če iz prijave za odgovarjajoče davčno obdobje izhaja davčni presežek, ki je lahko deležen odbitka in če iz prijav iz zadnjih 2 let izhajajo 1.1178861788617886 - persons indicated in article 8 of the Legislative Decree no. 351 of 25 September 2001, converted into Law no. 410 on 23 November 2001, containing provisions regarding privatisation and valorization of public property and the development of common property investment funds. št. 351, z dne 25. septembra 2001, ki je bil spremenjen v zakon št. 410 dne 23. novembra 2001, in ki navaja navodila za privatizacijo in ovrednotenje javnega nepremičninskega premoženja in za razvoj skupnih nepremičninskih investicijskih skladov. 0.8888888888888888 by the code ATECOFIN 2004 27.43.0, i.e. subjects ni s šifro ATECOFIN 2004 27.43.0 in torej subjekti, ki 0.46938775510204084 no. 54/E of the 19 June (primerjaj M.S. št. 54/E, z dne 19. junija 2002). 1.2670157068062826 From this year onwards Form VR must be used to request the refund, pursuant to article 30, fourth paragraph (lesser of the deductible credit surpluses of the threeyear period), of the amount indicated in line VL10 in the VAT/2010 return form. V letošnjem letu se obrazec VR uporablja za prošnjo za povračilo v skladu s 30. členom, četrti odstavek (manjši odbitni presežek triletja), znesek naveden v vrstici VL10 napovedi za DDV/2010. 1.2093023255813953 Line VR3 must reflect the difference between lines VR1 and VR2, which, ordinarily, coincide with the amount reflected in line VL33 of the annual VAT return. V vrstico VR3 navedite razliko med vrstico VR1 in VR2, ki navadno sovpada z zneskom, ki izhaja iz vrstice VL33 letne napoved DDV. 1.1279761904761905 Section 3 of this form must be completed by a company already taking part in the group payment only if, during the year it stopped forming part of the group by reason of the cessation of control and it subsequently incorporated during the same tax period, another company that can legitimately claim the refund for the lesser of the deductible surpluses of the three year period. Razdelek 3 pričujočega obrazca izpolni družba, ki se je udeležila Obračuna DDV za celo skupino podjetij samo v primeru, da je ista družba v teku leta izpadla iz skupine podjetij zaradi prekinitve nadzora in je nato v istem davčnem obdobju priključila drugo družbo, ki ima pravico, da prosi za povračilo za najmanjši presežek v triletju. 1.1363636363636365 Accordingly, the claim for a refund using the VR form by the aforesaid non-resident persons must be submitted to the Tax Collection Agency of Pescara. Zato je treba prošnje za povračilo z obrazcem VR za omenjene subjekte ne rezidente vročiti odgovornemu za dviganje davkov v Pescari. 1.2 To fill the parts relating to the Taxpayer and Declarant please refer to the contents of paragraph 4.1 of the instructions relating to the annual VAT/2010 return. Za izpolnitev polj Zavezanec in Prijavitelj se nanašamo na zgoraj omenjena določila iz paragrafa 4.1 navodil za letno napoved DDV/2010. 0.972972972972973 Specify code: - 1 reserved for subjects that provide services which fall Navedite šifro: - 1 namenjena subjektom, ki izvajajo storitve, ki izhajajo 0.4406779661016949 (cross the applicable box) (barrare la relativa casella) (prekrižajte ustrezno okence) 0.5806451612903226 - persons who have presented a claim for a refund of a sum not greater than 5,164.57 euro. Spominjamo, da vročitev garancije ni obvezna za naslednje subjekte: - zavezance, ki so vročili prošnjo za povračilo za znesek, ki ne presega 5.164,57 evra. 0.8 let. lett. 1.0 2 - Reason for the refund 2 - Utemeljitev povračila 0.7076023391812866 This declaration can be made by signing the section reserved for companies and bodies, enclosing with the VR form a photocopy of the identity document of the declarant, in compliance with the regulations provided for by article 38 of the T.U. To izjavo se lahko sestavi tudi potom podpisa odgovarjajočega okenca za družbe in ustanove, poleg tega pa je treba obrazcu VR priložiti fotokopijo osebnega dokumenta prijavitelja, upoštevajoč navodila iz 38. čl., usklajenega besedila zakonskih določil v zvezi z upravno dokumentacijo, ki je bil sprejet z OPR št. 445, z dne 28. decembra 2000. 1.9363636363636363 We wish to make it clear that with the aim of establishing the prevalence of the aforesaid transactions with respect to the overall amount of the transactions carried out, it is also necessary to include among the Podčrtujemo, da zato, da se preveri obstoj omenjenih posegov v primerjavi s skupno vsoto izvedenih posegov, je 1.0810810810810811 To determine the overall amount of the asset transactions carried out during the tax year, reference may be made to the sum of the absolute values of lines VE38 and VE40 of the annual VAT return form. V zvezi z določanjem skupne vsote aktivnih posegov, izvedenih v teku davčnega obdobja, se lahko zavezanec nanaša na skupek vrednosti iz vrstic VE38 in VE40 obrazca za letno prijavo DDV. 0.9705882352941176 SECTION 2 - REASON FOR THE REFUND RAZDELEK 2 - UTEMELJITEV POVRAČILA 1.0754716981132075 that produce zinc, lead and tin, in addition to semi-fini proizvajajo, cink, svinec in kositer ter polobdelanci 1.4931506849315068 In addition to the situations examined in Section 2 above, the VAT refund is due when the declarations relative to the last 3 years (2007-2008-2009) show surplus of the input tax, even if it is less than 2,582.20 euro. Razdelka, se povracilo DDV uveljavi, ko v prijavah iz zadnjih 3 let (2007-20082009) izhajajo presezki obdavcitve, tudi ce manjsi od 2.582,28 evra. 0.6517857142857143 In the "activity code" field, record the code relating to the predominant activity carried out (with reference to the greatest business turnover). V polje "šifra dejavnosti" mora zavezanec navesti šifro glavne izpeljane dejavnosti (v smislu največjega poslovnega prometa), ki izhaja iz klasifikacijske tabele gospodarskih dejavnosti, veljavne v trenutku vročitve obrazca. 0.46080760095011875 VR1 TOTAL CREDITS (sum of lines VL4 and from VL25 to VL31) VR2 TOTAL DEBTS (sum of lines VL3 and from VL20 to VL24) VR3 TAX CREDIT (line VR1 - line VR2 - VL37 + VX3) VR4 AMOUNTCLAIMED AS AREFUND VR1 TOTALE CREDITI (somma dei righi VL4 e da VL25 a VL31) SKUPNI DOBROPIS (seštevek vsot iz vrstic VL4 in vrstic od VL25 do VL31) VR2 TOTALE DEBITI (somma dei righi VL3 e da VL20 a VL24) SKUPNO DOLGOVI (seštevek vsot iz vrstic VL3 in vrstic od VL20 do VL24) VR3 CREDITO D'IMPOSTA(rigo VR1 - rigo VR2 - VL37 + VX3) DAVČNI DOBROPIS (vrstica VR1 - vrstica VR2 - VL37 + VX3) VR4 IMPORTO CHIESTO ARIMBORSO - ZNESEK V POVRAČILO 1.4889867841409692 6) Box 6 - Conditions provided for by par. 2 of art. 17 Box 6 must be crossed by non-resident traders, who have registered themselves directly in Italy in terms of article 35-ter or who have formally appointed a tax representative within the State, in terms of paragraph 2 of article 17, which agent is authorized to claim the VAT refund. 6) Kvadratek 6 - Pogoji iz naslova 17. čl., 2. odstavek Kvadratek 6 prekrižajo zavezanci ne rezidenti, ki so se neposredno identificirali v Italiji na podlagi 35-ter čl., oziroma ki so formalno imenovali, na podlagi 17. čl., 2. 1.3020134228187918 The forms that are considered to be valid are those which are submitted within 90 days from the expiry of the time limits provided for the submission of the annual VAT return or the unified one. Tega so obrazci, predstavljeni v roku 90 dni pred zapadlostjo predvidenega roka za vročitev letne napovedi DDV, oziroma poenotene napovede, veljavni. 1.7969924812030076 IT IS CONFIRMED, IN TERMS OF PRESIDENTIAL DECREE NO. 445 OF THE 28 DECEMBER 2000 THAT WE DO NOT ENTER WITHIN THE LIST OF NON-OPERATIONAL COMPANIES AND BODIES AS REFERRED TO IN ARTICLE 30, PARAGRAPH 1 OF LAW NO. 724 OF THE 23 DECEMBER 1994. V SKLADU Z OPR ŠT. 445, Z DNE 28. DECEMBRA 2000, IZJAVLJAM, DA NE SPADAM MED NE DEJAVNE DRUŽBE IN USTANOVE, KI JIH DOLOČA 30. ČL., 1. 1.5421686746987953 transfer the credit emerging from the summary prospectus/form VAT 26PR for 2007 to the group (see Resolution no. 4/DPF of 2008). iz povzetne tabele DDV 26 PR za leto 2007 (primerjaj sklep št. 4/DPF za leto 2008). 1.2822822822822824 In addition, in the special case in which there has been an overpayment of the tax with respect to the tax due when making the annual declaration (to be reflected in line VX3 or in the case of a unified return in part RX section 1 of the UNICO/2010 form), line VR3 must also include the amount of the overpayment that has been made, in respect of which (where the legal conditions exist) the taxpayer intends claiming a refund. Poleg tega, v primeru, da pride do presežka vplačanega salda davkov med letno prijavo (vpisati v vrstico VX3, oziroma v primeru poenotene prijave, v preglednico RX, razdelek 1 obrazca UNICO/2010), v vrstici VR3 je vključen znesek vplačanega presežka, za katerega zavezanec prosi za povračilo, če zadošča pogojem, ki jih določa zakon. 0.49242424242424243 c) Purchases and imports of depreciable goods, study and research c) - črka c) Acquisti e importazioni di beni ammortizzabili, studi e ricerca Nakupi in uvozi odpisnih dobrin, študij in raziskovanje 1.0686274509803921 Line VR1 must reflect the total of the credits resulting from the sum of the amounts reflected in line VL4 and in lines VL25, VL26, VL27, VL28 field 1,VL29 field 1, VL30 and VL31 of the annual VAT return form for 2009. V vrstico VR1 vpišite skupni znesek dobropisov, ki izhaja iz vsote zneskov iz vrstice VL4 in iz vrstic VL25, VL26, VL27, VL28 polje 1, VL29 polje 1, VL30 in VL31 obrazca za letno napoved DDV za leto 2009. 0.8467432950191571 We point out that these firms must present, together with the claim for refund, the substitute declaration required by letter c) of the abovementioned par.7 of article 38 bis (see Circular Letter no. 54 of 04 March 1999); Spominjamo, da morajo ti subjekti vročiti skupaj s prošnjo za povračilo tudi nadomestno izjavo na podlagi črke c), omenjenega 7. odstavka, 38-bis čl. (primerjaj Okrožnico št. 54, z dne 4. marca 1999); - stečajni upravitelj in likvidacijski upravitelj za povrači 2.5 no. 165/E of the 03 November 2000); št. 331/1993). 1.1180124223602483 Line VR2 must reflect the total of the debts resulting from the sum of the amounts reflected in line VL3 and in lines VL20, VL21, VL22, VL23 and VL24 of the annual VAT return form. V vrstico VR2 vpišite skupni znesek dolgovi, ki izhaja iz vsote zneskov iz vrstice VL3, in iz vrstic VL20, VL21, VL22, VL23 in VL24 obrazca za letno napoved DDV. 0.8441558441558441 4 - Refund of lesser credit surplus not transferable to VAT group 4 - Rimborso della minore eccedenza di credito non trasferibile al gruppo IVA 1.016778523489933 - so-called "virtuous" firms, i.e. those firms that satisfy certain conditions of trustworthiness and solvency, specifically indicated in par. 7 and following of article 38 bis, exclusively with reference to requests for refunds in accordance with letters a), b) and d) of third paragraph of article 30. Odloka št. 567, z dne 28. decembra 1993); - tako imenovana "vrla" podjetja, oziroma tista podjetja, ki zadoščajo določenim pogojem zaupanja in plačilne sposobnosti, ki so izrecno določeni v 38-bis čl., 7. in sledeči ods., izključno za prošnje povračila iz črk a), b) in d) tretjega odstavka 30. čl. 1.018181818181818 - the purchases, imports and transfers of depreciable as - da so izključeni nakupi, uvozi in predaje odpisnih do 1.1726027397260275 For example, a company appointed as tax representative by a non-resident person in terms of the second paragraph of article 17, a company that enters appointment code 9 in its capacity as the beneficiary company (of a division company) or as the incorporating company (of an incorporated company), as well as the company that submits the VR form in its capacity as the contractual agent of the taxpayer, fall into this category. Ta primer se lahko nanaša na primer na družbe, ki so bile imenovane za davčne predstavnike subjekta brez rezidence, na podlagi 17. čl., drugi ods., ali družbe, ki navedejo številko funkcije 9, saj so podjetja-koristniki (glej ločeno družbo) ali pridružena podjetja (pridruženih družb), ter družbe, ki predstavijo obrazec VR, ker so pogodbeni predstavniki zavezanca. 1.3596491228070176 In order to verify the 10%, refunds made during the two years prior to the claim are added together (article 21 of the Decree no. 567 of 28 December 1993); Za preverjanje vsote 10% se združijo povračila, ki so bila izplačana v dveh letih pred vročitvijo prošnje (21. čl. 0.6017699115044248 The "Foreign state VAT identification number" field must be filled in by persons residing in another member state of the European Union. Polje "Identifikacijska številka tuje države" morajo v vsakem primeru izpolniti tuji subjekti, rezidenti v drugi državi članici EU tako, da se navede identifikacijska številka v namene DDV, ki jo dodeli država, kateri pripada. 0.8181818181818182 TAXPAYER AND DECLARANT DATA PODATKI ZAVEZANCA IN PRIJAVITELJA 1.3191489361702127 VR/2010 FORM TO CLAIM THE REFUND OF A VAT CREDIT (unless otherwise specified, the statutory provisions referred to, relate to Presidential Decree No. 633 of October 26, 1972, as amended) OBRAZEC VR/2010 ZA PROŠNJO POVRAČILA DOBROPISA DDV (če ni drugačnih navodil, se tekst sklicuje ne člene Odloka predsednika Republike (O.P.R.) 0.9487179487179487 sed metals; - 4 reserved for subjects that carry out activities identified istih neželeznih kovin; - 4 namenjeno subjektom, ki izvajajo dejavnosti določe 1.32 recycling of waste and scrap metals; - 3 reserved for subjects that carry out activities identified odpadnega materiala; - 3 namenjena subjektom, ki izvajajo dejavnost, določe 0.9560439560439561 paragraph of article 17; - 2 reserved for subjects that carry out activities identified črka a), šesti odstavek, 17. člena; - 2 namenjena subjektom, ki izvajajo dejavnosti, določe 0.9411764705882353 Field 1 of line VR4 must contain the amount of the refund claimed, which must in any event coincide with the amount reflected in line VX4 of the annual VAT return or, in the event of a unified return, with the amounts reflected in the corresponding lines of part RX of the UNICO/2010form. V vrstico VR4, polje 1, zavezanec navede znesek, za katerega prosi za povračilo, in ki mora na vsak način sovpadati z zneskom, ki izhaja iz vrstice VX4 letne napovedi DDV, oziroma, v primeru poenotene prijave, mora sovpadati z zneski, ki izhajajo iz odgovarjajočih vrstic preglednice RX obrazca UNICO/2010. 0.5420875420875421 If the declarant is a company that is submitting the VR form on behalf of another taxpayer, the "Tax code of the declarant company" field must also be completed. Poudarjamo, da v primeru, da je prijavitelj podjetje, ki predstavi obrazec VR na ime drugega zavezanca, mora izpolniti tudi polje z naslovom "Davčna številka podjetja prijavitelja", in vstaviti v tem primeru v polju šifro, ki odgovarja razmerju med podjetjem prijaviteljem in podjetjem zavezancem. 0.539568345323741 Date of appointment of the official receiver or Court-appointed liquidators Data della nomina del curatore fallimentare o del commissario liquidatore Datum imenovanja stečajni upravitelj ali likvidacijski upravitelj 1.4912280701754386 SECTION 3 - REFUND OF THE LESSER OF THE DEDUCTIBLE SURPLUSES OF THE THREE-YEAR PERIOD RAZDELEK 3 - POVRAČILO NAJMANJŠEGA PRESEŽKA V TRILETJU30. 0.7931034482758621 1 - Determining the amount claimed as a refund 1 - Determinazione dell' importo richiesto a rimborso Raz. 1.4035087719298245 Indicate telephone and/or mobile number and email address for any communications Indirizzo di posta elettronica - Naslov elektronske pošte 0.9012345679012346 SECTION 4 - REFUND OF LESSER CREDIT SURPLUS NOT TRANSFERABLE TO VAT GROUP RAZDELEK4 - POVRNITEV MANJŠEGA PRESEžKA TERJATVE, KI SE NE PRENESE NA SKUPINO DDV 1.802547770700637 In practice the comparison must be carried out between the totals of the VAT computed in deduction with reference to the two preceding years (to be reflected in lines VR6 and VR7 respectively): - for the year 2007, the amount is the one resulting from the difference between the input VAT deducted or set off, indicated in line VX5 or in the corresponding line of part RX of the UNICO and the amounts reflected in line VL9 of the VAT/2009 return relative to the 2008 year, only for that portion relating to the set-offs carried out in the F24 form with taxes different to VAT. - for the year 2008, the amount is the one resulting from the difference between the input VAT deducted or setoff, indicated in line VX5 or in the corresponding line of part RX of the UNICO and the amounts to be reflected in line VL9 of the VAT/2010 return relative to the Dejansko se primerjava izvede med obračunanimi odbitnimi zneski ddv z nanašanjem na dveh predhodni leti (ki se vnese v vrstice VR6 in VR7): - za leto 2007 izhaja znesek iz razlike med terjatvijo DDV, ki se odbije ali kompenzira, navedene v vrstici VX5 ali v odgovarjajoči vrstici preglednice RX obrazca UNICO in znesek, ki je naveden v vrstici VL9 napovedi DDV /2009 za leto 2008, za samo tisti del, ki zadeva kompenzacije izvedene v obrazcu F24 z dajatvami, ki niso DDV. 2.0517241379310347 tely preceding the current one there are deductible tax surpluses brought forward as a deduction in the following year. presežki, za katere se uveljavi odbitek v naslednjem letu. 1.2857142857142858 SECTION 1 - DETERMINING THE AMOUNT CLAIMED AS A REFUND RAZDELEK 1 - DOLOČITEV ZNESKA ZA POVRAČILO 1.125 granted during the insolvency procedure and not to the nega postopka, ne pa za posamezna davčna obdobja 1.2093023255813953 aforesaid article 7 transactions the exports and assimilated transactions in terms of articles 8, 8-bis and 9, as well as the transactions in terms of articles 40, paragraph 9 and 58 of Decree Law No. 331/93. treba omenjenim posegom iz 7. čl. prišteti tudi izvoze in izenačene operacije, ki izhajajo iz 8., 8-bis in 9. člena ter posege, ki izhajajo iz 40. člena, 9. in 58. ods Z.O. 1.1344827586206896 To this end, in line VR8, the abovementioned taxpayers must indicate: - for the year 2007, the amount resulting from the difference between the tax credit deducted or set off indicated in line VX5 or in the corresponding line of Part RX of the UNICO form and the amount indicated in line VL9 of the VAT/2009 return form for 2008. V ta namen navedejo omenjeni subjekti v vrstico VR8: - za leto 2007 znesek, ki izhaja iz razlike med terjatvijo DDV preneseno kot odbitek ali kompenzacijo navedeno v vrstici VX5 ali ustrezno vrstico preglednice RX obrazca UNICO in znesek naveden v vrstci VL9 napovedi DDV/2009 za leto 2008. 1.3811659192825112 We emphasize that the claim form for the refund, which is also used by persons who submit the consolidated declaration with the UNICO/2010 form, which includes the VAT return, must be signed by the taxpayer or by the legal or contractual agent and must be submitted to the tax collection agency in duplicate. Poudarjamo, da zavezanec mora podpisati obrazec za prošnjo za povračilo, ki ga uporabijo tudi subjekti, ki predstavijo poenoteno prijavo z obrazcem UNICO/2010, vključno s napovedi DDV, v nasprotnem primeru je prijava nična. 1.7857142857142858 If all or part of this credit has been transferred in terms of article 8 of Decree Law No. 351/2001 by the savings management companies, the amount of the credit must be reduced by the amount of the credit transferred, which must then be specifically set out in line VL37 of part VL (refer to the instructions for this part). št. 351/2001, se vsoti omenjenega zneska odšteje vsoto odstopljenega dobropisa, ki bo nato posebej omenjen v vrstici VL37 preglednice VL (glej navodila za odgovarjajočo preglednico). 1.3636363636363635 Particular types of operations Posebne vrste operacij 1.0212765957446808 Thus any other method of submission is excluded. Zato se izključuje vse druge možnosti vročitve. 1.3392857142857142 Extraordinary transaction or transformation that occurred during the period between the 1st of January and the date of submission of the communication Izredne operacije ali spremembe, ki so potekale v obdobju med 01. januarjem in datumom vročitve prijave podatkov 1.356164383561644 • the date (day, month and year) on which the obligation to transmit the communication was assumed. • Datum (dan, mesec in leto) prevzema obveznosti za posredovanje prijave. 1.25 Information required Potrebni podatki 0.8507462686567164 In this case, the form can be printed in black and white. V tem primeru lahko zavezanec natisne obrazec v črno-beli varianti. 1.793103448275862 Importation without paying VAT on entry into customs Uvozi brez plačila DDV carini 1.015267175572519 The communication of receipt can be requested with no time limit (by both taxpayers and intermediaries) at any Revenue Agency Office. Se obvestilo o prejemu lahko zahteva brez časovne omejitve (tako zavezanec kot posrednik) kateremu koli uradu Agencije za Prihodke. 1.3863636363636365 SECTION II - INFORMATION RELATING TO TRANSACTIONS CARRIED OUT RAZDELEK II - PODATKI O IZVEDENIH OPERACIJAH 1.1692307692307693 The nature and effect of the new obligations are not the same as those of the "VAT Declaration" but relate to the communication of data and information. Narava in učinki izpolnitve niso enaki "Prijavi DDV", temveč so enaki učinkom, ki izhajajo iz posredovanja podatkov in informacij. 0.9925925925925926 Thus, the controlling company must submit the communication relating to its own activities and not those relating to the entire group. Zato mora nadzorujoča družba vročiti prijavo izključno s podatki o svoji dejavnosti in ne s podatki, ki se nanašajo na celotno skupino. 1.3846153846153846 • those registered in the roll of agronomists and forest experts, agro-technicians and agricultural experts. • inženirji agronomije, gozdarstva, tehniki agronomije in kmetijski izvedenci. 1.8571428571428572 respectively. členom. 0.9152542372881356 Field 1 must also include taxable transactions carried out with public administrations applying Art. 17-ter. V polju št. 1 mora biti vključena tudi obdavčljiva osnova poslov, opravljenih za javno upravo, z uporabo člena 17-ter. 1.073394495412844 The communication may be submitted electronically: a) directly by the taxpayer; b) through authorized intermediaries. Sporočilo lahko zavezanec vroči po elektronski poti: a) neposredno, sam; b) s pomočjo poverjenih posrednikov. 1.2272727272727273 INSTRUCTIONS FOR COMPLETION NAVODILA ZA IZPOLNITEV 1.0406504065040652 • trade union associations of entrepreneurs under art. 32, par. 1, letters a), b) and c), of Legislative Decree no. 241 of 1997; • sindikalna združenja podjetnikov v skladu z 32. členom, 1.odst., črka a), b) in c) zakonskega odloka št. 241 z leta 1997; 1.2660550458715596 Taxpayers with extraordinary transactions or other substantial transformations (mergers, splits, transfer of businesses, conferment, etc.) Zavezanci izrednih poslov ali druga večja preoblikovanja (združitev, odcepitev, cesija podjetja, delež, itd.) 1.7333333333333334 The following parties are not obliged to submit the communication of VAT data: Niso obvezni sporočati podatke v zvezi z DDV: 0.8841201716738197 • those enrolled, since 30 September 1993, in the roll of experts kept by the chambers of commerce for the tax category, holding a degree in law or economics or equivalent degree and diploma in accountancy; • tisti, ki so bili na dan 30. septembra 1993 vpisani kot strokovnjaki in izvedenci v gospodarskih zbornicah za podkategorijo dajatev; diplomanti iz področja prava ali ekonomije, z enakovredno diplomo, ali z diplomo iz računovodstva; 1.2073170731707317 APPOINTMENT CODE: give the appointment code of the declarant with reference to the following table: šIFRA FUNKCIjE: navedite šifro funkcije prijavitelja, na podlagi naslednje tabele: 1.2588235294117647 • those enrolled in the register of accounting auditors under Legislative Decree no. 88 of 21 January 1992; • računovodski revizorji v skladu z zakonskim odlokom št. 88 z dne 21. januarja 1992; 1.1814345991561181 • subjects provided for by article 74 of Presidential Decree no. 917 of 22 December 1986, i.e.: - State entities and administrations; - municipalities, consortiums between local authorities, the associations and entities that manage state properties, the consortiums of communes in mountain areas, the provinces and the regions; - the public authorities that perform state, social security, welfare and health functions, including the local health organisations; - private compulsory social security bodies who carry out social security and welfare activities; • subjekti, našteti v 74. členu OPR št. 917 z dne 22. decembra 1986, in sicer: - državni organi in uprave; - občine, konzorciji v krajevnih skupnostih, društva in ustanove, ki upravljajo državne posesti, gorske skupnosti, pokrajine in dežele; - javne ustanove, ki imajo državne funkcije, funkcije socialnega in zdravstvenega varstva, vključno s krajevnimi zdravstvenimi ustanovami; - zasebniki, ki opravljajo dejavnost obvezne socialne varnosti in pokojninskega zavarovanja; 0.9852941176470589 Taxpayers benefiting from this exemption must still indicate the amount of the operations as per numbers 11), 18) and 19) of article 10, for which they are still obliged to issue and register invoices. Zavezanci, za katere se uveljavi ta oprostitev, morajo na vsak način navesti skupni znesek operacij, v skladu s številkami 11), 18) in 19) 10. členom, za katere ostaja obveza fakturiranja in registracije. 0.8579234972677595 Consequently, in accordance with the new rules, a non-resident subject may not assume dual VAT status in Italy and may hold only one VAT registration number. Posledično na podlagi nove discipline, subjektu nerezidentu ni dovoljena dvojna pozicija DDV na državnem teritoriju in je subjekt lahko imetnik samo ene identifikacijske številke DDV. 0.9895287958115183 NOTICE: The conservation of relevant IT documents for the purposes of tax provisions must comply with the provisions of the decree of the Ministry of Economy and Finance of 17 June 2014 on the "Way of fulfillment of the fiscal duties relative to IT documents and to their reproduction in different types of support - Article 21, paragraph 5, of Legislative Decree no. 82/2005 ". OPOZORILO: Shranjevanje elektronskih dokumentov pomembnih za davčno zakonodajo, se mora opraviti v skladu z določbami odloka Ministrstva za gospodarstvo in finance z dne 17. junija 2014 - "Način izpolnjevanja davčnih obveznosti v povezavi z elektronskimi dokumenti in njihovo razmnoževanje na različnih pomnilniških medijih - 5. odstavek 21. člena zakonodajnega odloka št. 82/2005". 1.1176470588235294 • individuals who, during the fiscal year to which the communication refers had a turnover equal to or less than 25,000.00 Euro even though they are obliged to submit the annual declaration; • fizične osebe , ki so v davčnem letu, na katerega se nanaša prijava, uresničile posle manjše ali enake skupnemu znesku 25.000 evra, četudi morajo vročiti letno prijavo; 1.2830188679245282 Taxpayers who adopt special regimes for the determination of the tax Zavezanci, ki uporabijo posebne režime obračuna davka 0.8150943396226416 The amounts, which must be indicated net of the changes made under article 26, must be expressed in Euro rounded up if the decimal fraction is equal to or greater than 50 cents or rounded down if it is less 50 cents. Zneski, ki jih je treba navesti upoštevajoč spremembe, določene v 26. čl., morajo biti zapisani v enotah evra tako, da se vsoto zaokroži navzgor, ko je decimalno število enako ali večje od 50 centov evra, in navzdol, ko je decimalno število manjše od omenjene meje. 1.103896103896104 FISCAL YEAR: provide the calendar year to which the communication of VAT data refers. DAVČNO LETO: navesti sončno leto, na katerega se nanaša prijava podatkov DDV. 1.16 NOTE: in this section the amounts must be indicated considering the variations brought about in terms of article 26. POZOR : v pričujočem razdelku zavezanec navede zneske tako, da upošteva spremembe iz naslova 26. čl. 1.2439024390243902 The notification by the Revenue Agency confirming that the annual communication of VAT data has been electronically filed via the electronic service is transmitted electronically to the user who filed it. Obvestilo Agenciji za prihodke, ki potrjuje predložitev letne prijave podatkov DDV na elektronski način je posredovano elektronsko uporabniku, ki je slednjo poslal. 1.486842105263158 • those enrolled in the register of business consultants, accountants, commercial experts and labour consultants; • ekonomisti, računovodje in strokovnjaki ekonomisti ter svetovalci za delo; 1.3389830508474576 • the first containing the information relating to the transactions carried out by the person itself during the fiscal year to which the communication refers; • prva prijava mora vsebovati podatke operacij, ki jih je subjekt vodil v davčnem letu, na katerega se nanaša prijava; 1.2 As regards the methods for logging onto Entratel electronic service, please refer to the paragraph "Methods of authorization". Kar zadeva elektronske storitve Entratel glej odstavek "Način usposobitve elektronske storitve Entratel". 1.0611353711790392 For non-residents, who have directly identified themselves for VAT purposes in accordance with art. 35-ter, the activation of the Entratel service is released by Pescara Operational Centre, via Rio Esparto 21, 65129 Pescara, together with attribution of the VAT number, on the basis of the data contained in the declaration for direct identification and the printing of attachment that the subject other than a natural person releases after the pre-registration to the Entratel service. Za nerezidente, ki so se neposredno identificirali za potrebe DDV v smislu člena 35-ter, dovoljenje za dostop do elektronskih storitev Entratel izda Operativni center v Pescari, via Rio Sparto 21, 65129 Pescara, istočasno z dodelitvijo identifikacijske številke za DDV, na podlagi podatkov, vsebovanih v izjavi za neposredno identifikacijo in tiskane kopije priloge, ki jo subjekt, ki ni fizična oseba, natiska po opravljeni predprijavi za storitve Entratel. 0.9090909090909091 of paragraph 2 of article 2 of Law No. 28 of 18 February 1997; - domestic purchases made without using the ceiling, which are objectively non-taxable. v skladu z 2. čl., 2. odstavek zakona št. 28, z dne 18. februarja 1997; - nakupi znotraj države, ki so objektivno ne obdavčljivi, in ki so bili izvedeni brez uporabe 1.0851063829787233 The form has 2 pages: - the first page contains the information relating to the processing of personal data; - the second page contains the fields relating to the taxpayer's identity (at the top of the pa Pričujoči obrazec ima 2 strani: - prva vsebuje informacije v zvezi z obdelavo osebnih podatkov; - druga vsebuje, nad preglednico, polja za uvajanje identifikacijskih podatkov zavezanca, ki 0.9101941747572816 cations forwarded within the deadline established by Presidential Decree no. 322 of 1998 but rejected by the electronic service will be considered timely, as long as they are re-submitted within five working days after the date shown on the communication received, attesting the reasons for rejection (Ministry of Finance Circular - Revenue Department no. 195 of 24.09.1999). pravočasna obvestila, posredovana v rokih, predvidenih z odlokom predsednika republike št. 322 iz leta 1998, ki pa so bila zavrnjena v fazi elektronskega pošiljanja, pod pogojem, da se slednja ponovno pošljejo v roku petih delovnih dni od datuma, navedenega v izdaji kopije obvestila, v kateri je naveden razlog za zavrnitev (glej okrožnico ministrstva za finance - oddelka za prihodke, št. 195z dne 24.09.1999). 1.1228070175438596 In cases where the particular regime adopted does not provide for the deduction of the tax (for example the used goods regime, the special regime for travel and tourism agencies, the special regime for show business), line CD5 must obviously not be completed in relation to the transactions to which said regime applies. V primerih, ko posebni režim ne predvideva odbitka davka (na primer režim rabljenih dobrin, posebni režim za potovalne in turistične agencije, posebni režim za prireditvene dejavnosti) zavezanec seveda ne izpolni vrstice CD5 v zvezi z operacijami, za katere se uveljavi omenjeni režim. 1.098360655737705 Other subjects required to electronically file the communications they have prepared, included professional firms and service companies in which at least half of the members or more than half of the share capital is owned by subjects enrolled in some registers, boards or rolls as specified in the Directing Decree of 18 February 1999. Poleg tega so obvezani, da elektronsko predložijo prijava, tisti, ki jih sami pripravijo strokovne pisarne in storitvena podjetja, kjer je vsaj polovica članov ali več kot polovica osnovnega kapitala v lasti subjektov, ki so vpisani v nekaterih zbornicah kot je določeno v odloku z dne 18. februarja 1999. 1.3333333333333333 In this case, the appointment code 1 must be reflected in the section relating to the declarant. V tem primeru mora prijavitelj navesti v svojo rubriko šifro funkcije 1. 1.1791666666666667 The annual communication of VAT data, which must be submitted by no later than February of each year, is aimed at complying (within the terms prescribed by the community regulations) with the calculation of the "own resources" that each Member State must pay to the community budget. Letna prijava podatkov DDV, za katero zapade rok meseca februarja vsakega leta, je določena zato, da se lahko v teku roka, ki ga zastavlja Evropska Unija, izračuna "lastne vire", ki jih mora vsaka država članica vplačati v evropsko bilanco. 1.217616580310881 The date of the undertaking, together with the personal signature and tax code, must be set out in the aforesaid communications in the section headed: "Undertaking to electronic filing" to appear on the front page of the communication; Datum obveznosti, skupaj z osebnim podpisom in navedbo davčne številke mora biti vnesena v poseben kvadratek "obvezna predložitev na elektronski način", ki se nahaja na naslovni strani prijava; 1.25 COMMUNICATION OF VAT DATA PRIJAVA PODATKOV DDV 1.3832335329341316 It is pointed out that in accordance with the new text of article 17 of Presidential Decree no. 633 of 1972 (as amended by article 11 of Decree Law no. 135 of 26 September 2009), in the case of a permanent organisation in Italy, the obligations pertaining to operations carried out by the parent company cannot be fulfilled through a tax representative or direct identification, but must be combined under the VAT status attributed to the permanent organisation. št. 633 z 1972 (spremenjenega z 11. členom zakonskega dekreta št. 135 z dne 26. septembra 2009) v primeru stabilne organizacije na državnem ozemlju, se posli matične družbe ne morejo izvesti preko davčnega zastopnika ali z neposredno identifikacijo, ampak se morajo ti posli stekati v pozicijo DDV, ki se dodeli stabilni organizaciji. 1.1805555555555556 Taxpayer VAT REGISTRATION: provide the VAT registration number of the taxable person. Zavezanec IDENTIFIKACIjSKA šTEVILKA DDV: navesti številko DDV zavezanca. 0.952 • individuals who make use of the tax regime for young businesspeople and unemployed workers as provided for by article 27, paragraphs 1 and 2, of Decree Law no. 98 of 6 July 2011, converted with amendments by Law no. 111 of 15 July 2011; • fizične osebe, ki koristijo davčne ugodnosti za mlade podjetnike in mobilne delavce, skladno s 1. in 2. odstavkom, 27. člena zakonskega odloka št. 98 z dne 6. julija 2011, kot je bil s spremembami spremenjen z zakonom št. 111 z dne 15. julija 2011; 1.2745098039215685 The failure to submit the communication or submitting it with incomplete or incorrect information entails the application of an administrative sanction, in terms of article 11 of Legislative Decree No. 471 of 18 December 1997, for the failure to provide information or provision of incorrect information, as referred to in paragraph 6 of article 8-bis of Presidential Decree No. 322 of 1998 Opustitev prijave podatkov ali vročitev le-te z nepopolnimi ali nepravilnimi podatki povzroči izvajanje upravne kazni, ki jo predvideva 11. člen zakonodajnega odloka št. 471, z dne 18. decembra 1997, zaradi pomanjkljivega ali nepravilnega sporočanja podatkov, kot to določa 6. odstavek, 8.-bis člena O.P.R. 1.128421052631579 On the other hand, the exemption is not applicable if the taxpayer has recorded intracommunity transactions (paragraph 2 of article 48 of Decree Law 331/1993) or where purchases have been made, for which VAT is due from the assignees on the basis of specific regulation dispositions (e.g. purchases of pure gold and silver, scrap etc.); - agricultural producers who are exempt from the fulfilment of the obligations under the paragraph 6 of article 34 (agricultural producers who in the previous calendar year had a turnover that did not exceed 7,000 Euro); - persons who carry out activities relating to the organization of games, entertainment and other activities set out in the tariff enclosed under Presidential Decree No. 640 of 26 October 1972, who are exempt from the fulfilment of VAT obligations under the sixth paragraph of article 74 and who did not opt for the application of VAT in the ordinary manner; - the individual concerns that have leased out the only business (see circular no. 26 of 19 March 1985 and circular no. 72 of 4 November 1986) and who do not carry out another relevant activity for VAT purposes in the year to which the communication refers; - taxable persons, in the circumstances referred to in the second period of paragraph 3 of article 44 of Decree Law No. 331/1993 if, during the fiscal year they have only carried out transactions, which are not taxable, which are exempt, which are not subject to VAT or which do not carry an obligation to pay the tax; - persons who have opted for the application of the dispositions outlined in Law number 398 of 16 December 1991, who are exempt from the payment of VAT on all income obtained from commercial activities associated with institutional aims; - persons whose domicile or place of residence is outside the EU, who are not identified within the community and who have made themselves known within the State for VAT purposes according to the manners outlined in article 74-quinques for exemption from obligations regarding services rendered by electronic means to clients who are not VAT taxpayers with domicile or residence in Italy or another member state; Oprostitev se ne uveljavi v primeru, da je zavezanec registriral operacije znotraj Skupnosti (48. čl., 2. odstavek, zakonskega odloka št. 331, z leta 1993), oziroma če je opravil nakupe za katere, na podlagi specifičnih pravnih določil, mora davek plačati prodajalec dobrine (na pr. nakup zlata in čistega srebra, železnine, itd.); - kmetijski proizvajalci, ki so oproščeni obveznosti v skladu s 34. členom, 6. odstavek, (kmečki proizvajalci, ki so v prejšnjem sončnem letu uresničili posle za skupno vsoto največ 7.000 evrov); - organizatorji iger, zabave in drugih dejavnosti, navedenih v tarifi, priloženi odloku predsednika republike št. 640 z dne 26. oktobra 1972, ki niso zavezani za DDV v skladu s 74. členom, šesti odstavek, ki niso v sistemu DDV na reden način; - individualna podjetja, ki so oddala v najem edino podjetje (okrožnici št. 26, z dne 19. marca 1985 in št. 72, z dne 04. novembra 1986) in ki nimajo druge dejavnosti bistvenega pomena iz naslova DDV v letu, na katerega se nanaša sporočilo; - pasivni davčni zavezanci v primeru navedenem v 44. členu, 3.odst., drugo obdobje zakonskega odloka št. 331, z leta 1993, če so v davčnem letu izvedli samo neobdavčene, oproščene, nepodvržene posle ali posle, za katere ni obveznosti plačila davka; - subjekti, ki so izvajali opcijo za uporabo določila, ki ga vsebuje zakon št. 398 z dne 16. decembra 1991 so oproščeni DDV za vse prihodke, ki so jih dosegli pri izvajanju gospodarskih dejavnosti povezanih z institucionalnimi cilji ; - subjekti, ki imajo domicil, ali so rezidenti zunaj Evropske skupnosti niso identificirani v okviru Evropske skupnosti in so se identificirali kot zavezanci za DDV na ozemlju države na način, ki ga predvideva 74-quinquies člen za obveznosti, ki zadevajo storitve opravljene preko elektronskih sredstev komitentom, ki niso davčni zavezanci, z domicilom ali rezidenti v Italiji ali v drugi državi članici; 0.9166666666666666 • persons undergoing insolvency proceedings; • subjekti, ki so podvrženi stečajnim postopkom; 1.0105633802816902 For the purposes of determining the turnover during the year to which the communication refers, the taxpayer, as specified in Circular no. 113 of 31 May 2000, must make reference to the total turnover for all the activities carried out, even if they are managed with separate accounting. Zato, da se določi obseg poslov, ki se je uresničil v letu, na katerega se nanaša sporočanje podatkov, mora zavezanec, kot to določa okrožnica št. 113, z dne 31. maja 2000, navesti skupni poslovni obseg v zvezi z vsemi aktivnostmi, četudi so le-te bile deležne ločenega knjigovodstva. 1.1421319796954315 • by the assignee, if the extraordinary transaction or transformation entailed the assignment of the input or output VAT; this person will thus submit two separate communications in terms of the methods indicated in point 1). • subjekt upravičenec, če je izredna operacija ali sprememba privedla do predaje dolga ali kredita DDV; ta subjekt bo torej predstavil dve različni prijavi podatkov, na podlagi navodil iz točke 1). 1.130718954248366 The taxable amount and the tax relative to the imports of scrap and other recycled material in terms of article 74 paragraphs 7 and 8 are to be highlighted in fields 3 and 4 Davčna osnova in davek, ki se nanašata na uvoz in drugih podobnih materialov, v skladu z 74. čl., 7. in 8. odstavek, morata biti zapisana v polji 3 in 4. 0.9509803921568627 Persons who operated via a fiscal agent during the fiscal year, as well being registered directly Subjekti, ki so v davčnem letu delovali s pomočjo davčnega predstavnika in z neposredno identifikacijo 1.1970443349753694 NOTICE: Non-resident taxpayers who have directly identified themselves for VAT purposes in the territory of the State pursuant to art. 35-ter of Presidential Decree no. 633/72 shall file their statement through the Entratel electronic service. OPOZORILO: Nerezidenti, ki so se identificirali za namene DDV neposredno v državi v skladu s členom 35-ter odloka predsednika republike št. 633/72, predložijo davčno napoved po elektronski poti Entratel. 1.0493827160493827 Line CD5, indicate the amount of the deductible VAT relative to the purchases registered, regarding which the right to deduction is exercised during the reference period. Vrstica CD5, navedite znesek davčnega odbitka DDV, ki se nanaša na registrirane nakupe, za katere je zavezanec uveljavil pravico odbitka v odgovarjajočem obdobju. 1.1390532544378698 This category includes, for example, a company appointed as a fiscal agent by a non-resident person, under the third paragraph of article 17, a company that indicates appointment code 9 as the beneficiary company (of a split company) or the incorporating company (of an incorporated company) as well as the company that submits the declaration as the contractual agent of the taxpayer. V ta slučaj spadajo, na primer, družbe, ki so bile imenovane za davčne predstavnike s strani subjekta ne rezidenta, na podlagi 17. čl., drugi odstavek, družbe, ki navajajo šifro funkcije 9 kot družbe koristniki (ločene družbe) ali pridružene družbe (pripojene družbe), družbe, ki predstavijo prijavo kot posredniški predstavnik zavezanca. 1.271186440677966 In all cases in which a non-resident subject has carried out, in the same tax year but obviously in different periods of the year, significant operations for VAT purposes in Italy either through a tax representative or by identifying him/herself directly, the obligation to submit the annual communication of VAT data must be fulfilled by a single communication being filed by the subject (tax representative or non-resident subject identified directly) operating on the date that the communication of VAT data was submitted. V vseh primerih, ko subjekt ne rezident je v istem davčnem letu, a v različnih obdobjih istega leta, izvedel operacije, ki so pomembne za obdavčitev DDV v Italiji, tako potom davčnega predstavnika kot z neposredno identifikacijo, mora prijavo podatkov DDV subjekt (davčni predstavnik oziroma subjekt ne rezident, ki je neposredno identificiran) vročiti z enim samim obrazcem, ki naj navaja datum vročitve prijave. 1.220125786163522 Taxpayers who make use of a reduction of the taxable base (publishers) must indicate in the line the taxable amount related to the operations after the due reduction has been already considered. Zavezanci, ki koristijo znižanje davčne osnove (založniki), morajo navesti v vrstici obdavčljivo osnovo transakcij v neto znesku že brez pripadajočega odbitka. 1.0909090909090908 UNDERTAKING TO SUBMIT ELECTRONICALLY OBVEZNOST ELEKTRONSKE PREDLOŽITVE 1.0430622009569377 • taxpayers who are eligible for the flat-rate scheme for natural persons engaged in the conduct of business, arts and professions as provided for in Article 1, paragraphs 54 to 89 of Law no. 190 of December 23rd 2014; • fzavezanci, ki izkoristijo pavšalni režim za fizične osebe, ki opravljajo poslovne ali umetniške dejavnosti ali poklice, ki jih določajo odstavki od 54 do 89, 1. Člena zakona št. 190 z dne 23. decembra 2014; 0.8970588235294118 The line must not include non-taxable intra-community purchases, which must be indicated in the following field 4 instead. Vrstica ne vključuje ne obdavčljivih operacij znotraj Skupnosti, za katere samo nakupi dobrin morajo biti navedeni v naslednjem polju 4. 0.9976019184652278 The said office shall dispatch by post to the applicant or upon the delivery to a person in charge (equipped with a suitable proxy and own or delegator's identity document) the virtual envelope, whose number is used for the procurement of the necessary credentials for the generation of the security environment and, if the user is a natural person, to access restricted areas of the website dedicated to e-services. Omenjeni urad pošlje ovojnico po redni pošti prosilcu ali pa pooblaščeni osebi (ki se izkaže z ustreznim pooblastilom in svojim osebnim dokumentom in osebnim dokumentom pooblastitelja) izda virtualno ovojnico, katere številka se uporabi za prevzem poverilnice, potrebne za pripravo varovanega okolja, ter, v primeru, da je uporabnik fizična oseba, za dostop do dela spletne strani, namenjenega elektronskim storitvam. 0.8762886597938144 The methods for obtaining authorization to use the online service Fisconline or Entratel are available on the website of the Revenue Agency at: www.agenziaentrate.gov.it. Kako do dostopa do elektronskih storitev Načini dostopa do elektronskih storitev Fisconline ali Entratel so na voljo na spletni strani Agencije za prihodke na naslovu: www.agenziaentrate.gov.it. 1.105263157894737 Methods of completion Način izpolnjevanja 1.2114285714285715 SPECIAL OCCURRENCES: cross the box if the deadline for the submission of the communication falls during the period of suspension from the performance of the obligations, owing to the occurrence of special events. POSEBNI PRIMERI: prečrtajte okence v primeru, da se rok vročitve pričujoče prijave izteče v obdobju prekinitve izvrševanja postopkov zaradi izrednih in nepredvidenih razlogov. 1.1415929203539823 In fact, this information, which is relevant for the final tax payment, must only be provided in the relative annual declaration. Ti podatki so namreč potrebni za dokončno plačilo davka in bodo navedeni izključno v odgovarjajoči letni prijavi. 1.711111111111111 Notification of the electronic filing of the annual communication of VAT data Potrditev vročitve letne prijave podatkov DDV 1.2304347826086957 In addition to the above, the tax relative to the same transactions must be included in line CD4 as VAT payable (resulting from the register of invoices issued or the register of considerations) and in line CD5, as tax that can be deducted (resulting from the register of purchases). Poleg tega, mora davek, ki se nanaša na iste operacije, biti vključen v vrstico CD4 kot izterljivi DDV (ki izhaja iz registra izdanih faktur ali protivrednosti) in v vrstico CD5, kot davčni odbitek (ki izhaja iz registra nakupov). 0.8948374760994264 • issue the declarant, (simultaneously with the receipt of the filing or the acceptance of the instruction to prepare it), with an undertaking to electronically post the data contained in the communication to the Revenue Agency, specifying whether the communication was delivered to him already completed or whether it will be prepared by him; this undertaking must be dated and signed by the intermediary or by the group company, even if issued in an informal manner. • hkrati s sprejemom obvestila ali prevzemom obveze za pripravo slednjega, zavezancu izdati potrdilo o obvezi za elektronsko pošiljanje v njej vsebovanih podatkov Agenciji za prihodke; pojasniti morajo, ali so obvestilo prejeli že izpolnjeno ali ga bodo izpolnili sami; navedeno izjavo o prevzemu obveze mora predati in podpisati posrednik ali družba iz skupine, četudi se le-ta izda v prosti obliki; ta obveznost mora biti datirana in jo mora podpisati posrednik ali družba skupine, čeprav je izdana v nepredpisani obliki. 0.9528985507246377 Taxpayers who have carried out more than one activity in respect of which they have kept, either in terms of the law or by choice, separate accounts under article 36, must submit a single form, which summarizes all the activities managed with separate accounting. Zavezanci, ki so izpeljali več aktivnosti, za katere so vodili (zaradi zakonskih določil ali zaradi izbire) ločeno knjigovodstvo, v skladu s 36. členom, morajo vročiti en sam obrazec prijave, ki vsebuje podatke vseh aktivnosti, za katere se je uveljavilo ločeno knjigovodstvo. 1.4710144927536233 Naturally, in the case of testamentary succession, the communication must be submitted by the heirs for the entire fiscal year - the number 7 must be entered in the box reserved for the appointment code. Seveda, v primeru dedovanja, prijavo na vsak način vročijo dediči za celotno davčno leto in vnesejo vrednost 7 v kvadratek šifre funkcije. 1.1381074168797953 In line CD1, field 2, indicate the aggregate amount of the non-taxable transactions already included in field 1 of the same line: - exports and other non-taxable transactions, that may contribute to the formation of the ceiling referred to in paragraph 2 of article 2 of Law No. 28 of 18 February 1997, including the sale of goods carried out in terms of article 71, regarding traders residing in the Republic of San Marino and the Vatican City. Vrstica CD1, polje 2, navedite skupno vsoto ne obdavčljivih operacij, ki so že vključene v polju 1 iste vrstice: - izvozi in druge ne obdavčljive operacije, ki lahko sestavijo plafon, v skladu z 2. čl., 2. odstavek zakona št. 28, z dne 18. februarja 1997, vključno s predajami dobrin, v skladu z 71. čl., v odnosih s poslovnimi subjekti, ki so rezidenti v Republiki San Marino in v Vatikanu. 1.23 The authorized intermediaries belonging to the following categories are required to electronically file the communications: K elektronskem pošiljanju so obvezani pooblaščeni posredniki, ki se uvrščajo v naslednje kategorije: 1.10989010989011 For this purpose the two final zeros have been printed after the comma in the spaces for the amounts. V razdelkih, namenjenih zneskom, sta bili v ta namen natisnjeni dve končni ničli po vejici. 2.04040404040404 The form must be submitted by no later than the end of February of each year and if the deadline for submitting the communication falls on a Saturday or holidays, it is extended to the next working day. V primeru, da pade rok vročitve na soboto ali na praznik, se rok podaljša do naslednjega delavnika. 0.7987012987012987 This information can be consulted by registered users to eservices in the "Receipts" section of the Revenue Agency website. To obvestilo si lahko ogledate v razdelku "Potrdila" na spletni strani Agencije za prihodke, rezervirani za registrirane uporabnike elektronskih storitev. 0.9737704918032787 Companies and entities making use of the group VAT payment procedure The entities and companies, who for the year relating to the communication made use of the procedure for group VAT payment referred to in the last paragraph of article 73 must each submit a form containing their own information. Družbe in ustanove, ki pristopijo k obračunu DDV za celo skupino podjetij Ustanove in družbe, ki so za leto, na katerega se nanaša sporočilo, pristopile k proceduri obračuna DDV za celo skupino podjetij, v skladu z zadnjim odstavkom 73. členom, predstavijo vsaka svoj samostojni obrazec s svojimi podatki. 1.1116279069767443 Line CD2, field 3, indicate the amount, already included in field 1 of the same line of the exempt domestic purchases, the imports not subject to VAT (article 68, excluding letter a), as well as the imports of gold for investment purposes. Vrstica CD2, polje 3, navedite vsoto, ki je že vključena v polju 1 iste vrstice, neobdavčljivih nakupov znotraj države, uvozov, ki niso podvrženi davkom (68. čl., izključena črka a) ter uvozov investicijskega zlata. 1.1522633744855968 The calculation must also include the total sum of the transactions carried out or recorded or which are subject to recording within the ambit of the activity for which exemption from the annual VAT declaration and consequently, from the communication of information, is provided. Zavezanec mora v računu vključiti tudi skupno vsoto izvedenih operacij, registriranih operacij ali operacij, ki so podvržene registraciji v sklopu aktivnosti, za katero se predvideva oprostitev letne prijave DDV in torej tudi prijave podatkov. 1.113821138211382 The taxpayer may however refer to the instructions relating to the annual declaration, in order to correctly complete this communication. Zavezanec si lahko pomaga tudi z navodili za izpolnitev obrazca letne prijave zato, da pravilno izpolni pričujoče poročilo. 1.4186046511627908 For the completion of this line by taxpayers who have adopted specific regimes for calculation of the tax, please refer to the instructions already provided in the specific paragraph. Za izpolnitev pričujoče vrstice s strani zavezancev, ki uporabljajo posebne režime določitve davka, preglejte navodila iz strani. 1.1796875 In general holders of a VAT number, who are obliged to submit the annual VAT declaration must submit the annual communication of VAT data (even if they did not carry out any taxable transactions during the year or they are not required to make the periodic payments) with the undermentioned exceptions. Letno prijavo podatkov DDV morajo vročiti zavezanci, ki imajo številko DDV in morajo predstaviti letno prijavo DDV, tudi če v teku leta niso izvedli obdavčljivih operacij, oziroma tudi če nimajo obveze po periodičnem obračunu, s spodaj navedenimi izjemami. 1.0 TAX CODE: provide the tax code of the declarant (the individual) who signs the declaration. DAVČNA šTEVILKA: navedite davčno številko prijavitelja - fizične osebe, ki podpiše prijavo. 1.09375 Taxpayers making quarterly payments Zavezanci s trimesečnimi plačili 1.4015748031496063 It is not possible to amend or supplement a communication that has already been submitted and therefore the final information will be correctly set out in the annual declaration. Ker možnost popraviti ali dopolniti že vročene prijave ni predvidena, bodo dokončni podatki posredovani z letno davčno prijavo. 1.0387323943661972 COMMUNICATION OF ENTITY OR COMPANIES BELONGING TO A VAT GROUP: cross the box if the communication is submitted by an entity or company that has availed of the special group VAT payment procedure during the year to which the VAT communication data refers, as per the last paragraph of article 73. PRIjAVA USTANOVE ALI DRUŽBE, KI SE jE PRIDRUŽILA SKUPINI DDV: prečrtajte okence, če prijavo vroči ustanova ali družba, ki se je v letu, na katerega se nanaša prijava podatkov DDV, udeležila posebnega postopka obračuna DDV za celo skupino podjetij, v skladu z zadnjim odstavkom 73. čl. 1.1432926829268293 Taxpayers who, during the fiscal year, arising out of a legal obligation or by choice adopt special criteria to determine the tax due or deductible (for example special regimes for agricultural and farm holiday concerns) must record in line CD4 (VAT payable) and in line CD5 (VAT deducted) the amount arising out of the application of the special regime to which they belong. Zavezanci, ki zaradi zakonskih določil ali po lastni izbiri v davčnem letu uporabijo posebne kriterije določanja davka ali davčnega odbitka (na primer posebni kmečki režim, kmečki turizem, itd.), morajo v vrstico CD4 (izterljiv DDV) in v vrstico CD5 (davčni odbitek DDV) navesti davek, ki izhaja iz uveljavitve posebnega režima. 1.3976833976833978 Moreover, for the purposes of this communication the following information need not be provided: the set-offs made in the fiscal year; the carry-forward of the input VAT relating to the previous year; the infra-annual refunds requested, as well as the portion of the input VAT, relating to the fiscal year regarding whichthe taxpayer intends to request a refund. Poleg tega poudarjamo, da se za pričujočo prijavo ne upoštevajo kompenzacije, ki so bile uveljavljene v davčnem letu, znesek kredita DDV za prejšnje leto, med-letna povračila ter del kredita DDV za davčno leto, za katerega zavezanec želi prositi za povračilo. 1.2775800711743772 If the activity is one in respect of which the taxpayer does not have to submit the annual VAT declaration and consequently does not have to submit the communication, the information relating to this activity must not be included in the communication to be submitted for the other activities, in respect of which the obligation to make the declaration exists. V primeru, da je za eno od omenjenih aktivnosti predvidena oprostitev vročitve letne napovede DDV, in torej tudi pričujočega prijave, podatki slednje aktivnosti ne smejo biti vključeni v poročilo, ki ga zavezanec vroči za druge aktivnosti, za katere se predvideva obveza sporočila. 1.0045871559633028 Extraordinary transactions or transformations that took place during the fiscal year to which the communication relates 1) Where the assignor (the incorporated or split company, the conferring, ceding or donating party) has ceased to exist by reason of the extraordinary transaction or transformation the assignee (the incorporating or beneficiary company, the conferee, transferee, or donee) must submit two separate data communications: Izredne operacije ali spremembe med davčnim letom, ki so podvržene posredovanju podatkov 1) V primeru, da subjekta prosilca (pripojena ali ločena družba, subjekt, ki doprinese kapital v podjetje, odstopnik ali darovalec) je odpadel zaradi izredne operacije ali spremembe, mora subjekt upravičenec (pridruženo podjetje ali podjetje koristnik, subjekt, ki prejme doprinos, prevzemnik ali obdarjenec) vročiti dve različni prijavi podatkov: 0.7268041237113402 It is pointed out that this line must not include intra-community purchases, even if they have been recorded in the abovementioned registers. Poudarjamo, da ta vrstica ne vključuje plačil za nudenje storitev znotraj Skupnosti, ki so že vključena v polju 1 ter, seveda, nakupe znotraj Skupnosti, čeprav so zapisani v omenjenih registrih. 1.158590308370044 • keep a copy of the communication transmitted (on computerized media), for the same period of time provided for in article 43 of Presidential Decree No. 600 of 1973, should the Revenue Agency require it to be exhibited in the event of an audit being carried out. • shraniti kopijo poslanega obvestila, tudi v elektronski obliki, za že omenjeno obdobje, kot ga predvideva 43. člen odloka Predsednika republike št. 600 iz leta 1973, v katerem lahko pride do preverjanj s strani Davčne uprave. 1.0497737556561086 The subjects other than natural persons perform the telematic interchange of this communication by their own officers, appointed in the manner described in the Circular no. 30 / E on 25 June 2009 and in the relevant technical annex. Subjekti zavezanci za DDV, ki niso fizične osebe, opravijo elektronsko pošiljanje tega obvestila prek svojih pooblaščencev, imenovanih na način, opisan v okrožnici št. 30/E z dne 25. junija 2009 in njeni tehnični prilogi. 1.3173076923076923 Line CD6, field 1 indicate the amount of the output VAT resulting from the difference between the amounts indicated in lines CD4 and CD5. Vrstica CD6, polje 1, navedite znesek DDV v breme, ki izhaja iz razlike med zneski iz vrstic CD4 in CD5. 1.0246305418719213 Line CD2, field 2, indicate the aggregate amount of the non-taxable purchases already included in field 1 of the same line: - domestic purchases and imports made without paying VAT, using the ceiling in terms Vrstica CD2, polje 2, navedite skupno vsoto ne obdavčljivih nakupov, ki so že vključeni v polju 1 iste vrstice: - nakupi znotraj države in uvozi, ki so bili izvedeni brez plačila davka, z uporabo plafona 1.2783505154639174 Line CD3, must only include the imports of gold material, semi-finished gold products and the imports of pure silver, and imports of scrap and other recycled material in terms of article 74, paragraphs 7 and 8, already included in line CD2, field 1, in respect of which, under the article 70, paragraphs 5 and 6, the tax is not paid on entry into customs, but is discharged by means of a simultaneous noting of the bill of entry in the registers referred to in articles 23 (or 24) and article 25. Vrstica CD3, v to vrstico so vključeni samo uvozi zlatega materiala, pol-izdelanih zlatih izdelkov in uvozi čistega srebra ter uvozi železnine in drugih materialov v skladu s 74. čl., 7. in 8. odstavek, ki so že vključeni v vrstici CD2, polje 1, in za katere, na podlagi 70. čl., 5. in 6. odstavek, se davek ne izplača carini, temveč z zapisom carinskega računa v register, v skladu s 23. 1.0894454382826475 a) Direct online filing Persons who choose to file their communication directly must use: - the electronic Entratel service, whenever the obligation exists to file the return of the withholding agents (Form 770, simplified or ordinary), in relation to more than twenty persons; - the electronic Fisconline service, whenever the obligation exists to file the return of withholding agents for no more than twenty persons or, despite the obligation to electronically file the other statements as laid down by Presidential Decree no. 322 of 1998, they are not required to file the statement of withholding agents. Subjekti, ki izberejo neposredno posredovanje prijave se morajo obvezno posluževati: - elektronske storitve Entratel, če obstaja obveznost predložitve napovedi s strani nadomestnega vplačnika (Obrazec 770 poenostavljeni ali navadni) glede na število subjektov, ki je večje od dvajset; - elektronske storitve Fiscoline, če obstaja obveznost predložitve napovedi s strani nadomestnih vplačnikov glede na število subjektov,ki ne presega dvajset, ali če je njihova obveznost elektronska predložitev druge napovedi v skladu z odlokom predsednika republike (O.P.R.) 1.8846153846153846 The body (even if not commercial) or the controlling company (including a partnership) or controlled company are considered to belong to the group. Za pripadajoče skupini se šteje ustanova (tudi gospodarska), kontrolne ali kon 0.8849765258215962 In this form, the tax-payer must basically give comprehensive details of the total periodic payments (or the annual totals for taxpayers who are not obliged to comply with the latter obligation), with the purpose of determining the output or input VAT, without taking into account any possible adjustments or balancing transactions (like the final calculation of the pro rata). V pričujočem obrazcu mora zavezanec navesti skupni znesek končnega rezultata periodičnih obračunov (oziroma letne zneske za zavezance, za katere se ne uveljavlja slednje določilo) zato, da se lahko določi kreditni znesek DDV, ne de bi pri tem upoštevali morebitnih popravkov ali izenačenj (na primer dokončni izračun pro rata), poleg drugih sintetičnih podatkov, ki se nanašajo na operacije, izvedene v odgovarjajočem obdobju. 1.3269230769230769 Line CD6, field 2, indicate the total amount of input VAT resulting from the difference between the amounts indicated in lines CD5 and CD4 Vrstica CD6, polje 2, navedite znesek DDV v dobro, ki izhaja iz razlike med zneski iz vrstic CD5 in CD4. 0.6694045174537988 This provision applies, in any case, to the companies and to the bodies required to issue consolidated fiscal returns pursuant to the Legislative Decree no. 127 of 09 April 1991 and Legislative Decree no. 87 of 27 January 1992, and to the companies subject to IRES (income tax for the corporate bodies) listed in par. 2, lett. To določilo se v vsakem primeru uporablja za družbe in za ustanove, ki morajo pripraviti konsolidirano bilanco v skladu z zakonskim odlokom št. 127 z dne 09. aprila 1991, in zakonskega odloka št. 87 z dne 27. januarja 1992 ter za podjetja, ki so obdavčena z davkom IRES (davek na prihodek družbe), navedene v spisku v skladu z 2. odstavkom, črka a), 38. člena omenjenega zakonskega odloka št. 127 in spiska v skladu z 2. odstavkom, črka a), 40. člena omenjenega zakonskega odloka št. 87. 1.1324503311258278 A company in the group can electronically file the communications of the other companies belonging to the same group by taking on the obligation to file the communication. Družba skupine lahko predloži prijava drugih družb, ki pripadajo isti skupini v trenutku, ko nastane obveznost predložitve prijava po elektronski poti. 1.1159029649595686 Line CD4, indicate the amount of VAT payable, relative to the transactions carried out during the reference period, regarding which transactions tax has become payable, or relative to transactions carried out previously regarding which the tax has become payable during the competent period, which transactions are recorded in the invoice register or register of considerations or that are subject to registration. Vrstica CD4, navesti znesek izterljivega DDV, ki se nanaša na operacije, izvedene v referenčnem obdobju, za katere se je pojavila izterljivost, oziroma ki se nanaša na predhodno izpeljane operacije, za katere je davek postal izterljiv v odgovarjajočem obdobju, in ki so zapisane v registru izdanih faktur ali protivrednosti ali ki so na vsak način podvržene registraciji. 1.1239669421487604 Line CD2, field 4, indicate the aggregate amount of the intra-community purchases of goods already included in field 1 of the same line. Vrstica CD2, polje 4, navedite skupni znesek nakupov dobrin znotraj Skupnosti, ki so že vključeni v polju 1 iste vrstice. 1.25 Particular cases of submission Posebni primeri vročitve 1.1813953488372093 Line CD1, field 4, indicate the aggregate amount of the non-taxable intra-community sale of goods, which are already included in field 1 of the same line and recorded in the invoice register (article 23) or in the register of considerations (article 24). Vrstica CD1, polje 4, navedite skupno vsoto predaje dobrin znotraj Skupnosti, ki so že vključene v polju 1 iste vrstice, in ki so zapisane v registru izdanih faktur (23. čl.) ali v registru protivrednosti (24. čl.). 1.0555555555555556 The subjects other than natural persons perform the telematic interchange of the communication by their own officers appointed in the manner described in the Circular no. 30/E on 25 June 2009 and in the relevant technical annex. Subjekti zavezanci za DDV, ki niso fizične osebe, opravijo elektronsko pošiljanje obvestila prek svojih pooblaščencev, imenovanih na način, opisan v okrožnici št. 30/E z dne 25. junija 2009 in njeni tehnični prilogi. 0.8781725888324873 Taxpayers who make quarterly payments under article 7 of Presidential Decree No. 542 of 14 October 1999, article 73, paragraph 1, letter e) and article 74, paragraphs 4 and 5, or on the basis of other special provisions, must submit the annual communication of VAT data making reference to all the transactions carried out during the fiscal year. št. 542 z dne 14. oktobra 1999, 73. čl., 1. odstavek, črka e), 74. čl., 4. in 5. odstavek, oziroma na podlagi drugih posebnih določil, morajo predstaviti letno prijavo podatkov DDV z navedbo vseh operacij, izvedenih v davčnem letu, v katero naj vključijo tudi podatke, ki se nanašajo na obdobje oktober-december, zato, da se izračuna DDV v dobro ali v breme v zvezi s celotnim davčnim obdobjem. 1.4723404255319148 The fiscal agents of non-resident persons, appointed under the second paragraph of article 17 are obliged to submit the annual communication of VAT data indicating the information relating to the transactions carried out in the year to which the communication refers and reflecting the appointment code 6 in the section relating to the declarant. Davčni predstavniki subjektov ne rezidentov, ki so določeni na podlagi 17. čl., drugi odstavek, morajo vročiti letno prijavo podatkov DDV z navedbo podatkov operacij, ki so bile izpeljane v letu, na katerega se nanaša prijava podatkov. 1.3604240282685511 These subjects can fulfil their obligation of electronically filing the communications also by using companies participated by national counsels or by the registers, boards or rolls as specified in the abovementioned decree, by the relevant enrolled subjects, by the associations representing them, by the relevant social securities systems, by the single members of said associations. Ti subjekti lahko elektronsko predložijo prijava s pomočjo družb, kjer sodeluje nacionalni svet zbornic določenih v predhodnem odloku, reprezentativnih združenj slednjih, nacionalnih ustanov za zdravstveno in pokojninsko zavarovanje, posameznih članov združenj do omenjenih združenj. 1.4157303370786516 These are depreciable, tangible or intangible goods as set out in articles 102 and 103 of Presidential Decree no. 917 of 22 December 1986, including goods costing not more than 516.46 euros and including the residual value for goods already purchased under leasing agreements (for example plant, machinery and equipment, etc.) and non-depreciable capital goods, purchased under leasing agreements, calculating the amount of the instalments paid for capital goods purchased under leasing, usufruct or hire agreements or other forms of payment and considerations for the purchase of non-depreciable capital goods (for example land). št. 917 z dne 22.decembra 1986, vključno s sredstvi, katerih stroški ne presegajo 516,46 eur in vključno s ceno odkupa za že nabavljena sredstva na leasing (npr. stroji, naprave, postrojenja, itd.), neamortizacijska osnovna sredstva, kjer se obračuna znesek najema za osnovna sredstva nabavljena na podlagi pogodbe o leasingu, užitku, najemu ali iz drugega plačnega naslova in znesek nabave neamortizacijskih osnovnih sredstveh (npr. zemljišča). 0.5431472081218274 be performed by one or more subjects of the same group exclusively through the electronic service Entratel. odstavek) V sklopu skupine podjetij lahko elektronsko posredovanje podatkov subjektov, ki pripadajo skupini, opravi eden ali več subjektov iste skupine, izključno z elektronsko storitvijo Entratel. 0.9431818181818182 The form for the annual communication of VAT data may only be filed electronically. Zavezanec mora vročiti obrazec letne prijave podatkov DDV izključno po elektronski poti. 1.5639097744360901 b) Online filing through qualified intermediaries The intermediaries reported in art. 3, par. 3, Presidential Decree no. 322 of 1998, are required to electronically forward to the Revenue Agency, using the Entratel electronic service, both the communications prepared by them on behalf of the declarant and the communications prepared by the taxpayer for which they have taken on the obligation to electronic filing. št. 322 iz leta 1998 morajo preko elektronske storitve Entratel, Agenciji za Prihodke elektronsko posredovati prijave, ki so jih pripravili v imenu prijavitelja in prijave, ki jih je pripravil sam zavezanec in za katere so podpisali obvezo o elektronskem pošiljanju. 1.119496855345912 This section must only be completed in cases where the declarant (the person who signs the communication) is not the same person as the taxpayer to whom the communication refers. Pričujočo preglednico izpolnite samo v primeru, da je prijavitelj (zavezanec, ki podpiše prijavo) drugačni subjekt od zavezanca, na katerega se nanaša prijava. 1.3623188405797102 This section must be completed and signed by the intermediary who transmits the communication. V kvadratku mora posrednik, ki pošlje prijave izpolniti in podpisati. 0.865625 • issue the declarant, within 30 days of the deadline provided for the electronic filing of the communication, with the original communication (the details of which were transmitted electronically), drawn up on a form which complies with the one approved by the Revenue Agency. • prav tako se v roku 30 dni od roka, predvidenega za predložitev prijava na elektronski način, prijavitelju izda izvirnik prijave, katere podatki so bili posredovani na elektronski način, izdelane na obrazcu, ki ga je odobrila Agencija za Prihodke, skupaj s kopijo obvestila Agencije za Prihodke, ki potrdi njen prejem. 1.0 SECTION III - CALCULATION OF OUTPUT OR INPUT VAT RAZDELEK III - DOLOČITEV DDV V DOBRO ALI V BREME 1.1981981981981982 Line CD1, field 1, indicate the total amount, net of VAT, of sales operations (sale of goods and provision of services), i.e. domestic, intra-community and export sales, carried out during the period in question, including those for which VAT is payable at a later date, entered in the records of invoices issued or in the records of payments for supplies received or in any case subject to being recorded, excluding exempt operations for which the taxpayer has chosen to be exempt from compliance as provided for by article 36-bis. Vrstica CD1, polje 1, navedite skupni znesek, neto brez DDV, transakcij iz aktivnega poslovanja (prodaja blaga in storitev), opravljenih interno, znotraj skupnosti in izvoženih, v referenčnem obdobju, vključno s preloženo obveznostjo plačila, ki so vpisane v register izdanih faktur oziroma plačil oziroma ki jih je potrebno zabeležiti, razen oproščenih transakcij, za katere davčni zavezanec uveljavlja oprostitev obveznosti v skladu s 36-bis. 1.0101010101010102 Line CD2, field 1, indicate the aggregate amount, net of VAT, of the domestic and intracommunity purchases and imports relevant for VAT purposes, included purchases subject to deferred payment, relative to goods and services, resulting from the invoices and bills of entry for imports that have been recorded or which are subject to recording, during the year of reference, in the purchases register in terms of article 25 or in other registers required by the provisions relating to special regimes. Vrstica CD2, polje 1, navedite skupno vsoto, po odštetju davka, nakupov znotraj države, znotraj skupnosti in v sklopu uvozov, ki so pomembni za učinke DDV, vključno z nakupi s preloženo izterljivostjo, ki se nanašajo na dobrine in storitve, ki izhajajo iz faktur in iz carinskih dokumentov uvoza, ki so podvržene registracij v referenčnem letu v registru nakupov, na podlagi 25. čl., oziroma ki so zapisani v drugih predvidenih registrih, ki jih predvidevajo določila v zvezi s posebnimi režimi. 0.8461538461538461 Through the annual communication of VAT data the taxpayer does not in fact proceed with the final self-determination of the tax due. Z letno prijavo podatkov DDV zavezanec namreč ne more dokončno določiti višine davkov, kar se bo pa uresničilo potom tradicionalnega sredstva letne prijave. 2.324561403508772 This form and the related instructions are available in electronic format, free of charge and can be downloaded from the website of the Revenue Agency at www.agenziaentrate.gov.it or from the website of the Ministry of the Economy and Finance at www.finanze.gov.it. Tabelo najdete v uradih Agencije za Prihodke in na spletni strani www.agenziaentrate.gov.it in www.finanze.gov.it. 1.7174887892376682 Intra-community sales must not be included and must be indicated in the following field 4 instead; - non-taxable transactions carried out regarding exporters who have submitted the declaration of intent; - other qualified non-taxable transactions that do not contribute to the formation of the ceiling, which include for example the non-taxable part of the considerations relating to Niso vključene operacije znotraj Skupnosti, za katere se navajajo samo predaje dobrin, in sicer v naslednjem polju 4; - ne obdavčljive operacije, ki so bile izvedene v odnosih z izvozniki, ki so predstavili izjavo o nameri; 1.4264705882352942 Taxpayers who are obliged to submit the communication and taxpayers who are exempt from doing so. Zavezanci, ki morajo vročiti prijavo podatkov in oproščeni zavezanci 1.6510903426791277 The tax relative to particular types of operations for which the same is due from the assignee on the basis of specific dispositions (e.g. intra-community purchases and article 17, paragraphs 2, 5, 6 and 7) or from persons operating in particular activity sectors for commission paid (e.g. article 74, paragraph 1, letter e) article 74-ter, paragraph 8), must be included as payable VAT (evident from the invoices issued or payments received), in line CD4 and, as deductible VAT (evident from the purchases register), in line CD5. Davek za posebne tipologije operacij, ki ga mora na podlagi posebnih določil poravnati cesionar (na primer nakupi znotraj Skupnosti in 17. čl., 2., 5., 6. in 7. odstavek), oziroma subjekti, ki delujejo na posebnih področjih dejavnosti za odpravnine, ki so jih izplačali (na primer 74. čl., prvi odstavek, črka e), 74-ter. 0.5924657534246576 TAX CODE OF THE DECLARANT COMPANY: in cases where the declarant is a company submitting the VAT declaration on behalf of another taxpayer, this field must also be completed. DAVČNA šTEVILKA DRUŽBE - PRIjAVITELjA: v primeru, da je prijavitelj družba, ki predstavi prijavo DDV na ime drugega zaveznika, je treba izpolniti tudi pričujoče polje in v tem primeru navesti, v odgovarjajočem razdelku, šifro funkcije v zvezi z odnosom med družbo prijaviteljem in zavezancem. 1.5909090909090908 • the second containing the information relating to the transactions carried out by the assignor during the part of the year to which the communication refers and up to the last payment made prior to the extraordinary transaction or transformation; the communication must contain the following information: the information relating to the incorporated, split or conferring party etc. must be supplied in the section reserved for the taxpayer; the section reserved for the declarant must contain the information relating to the party that results from the transformation - the number 9 must be inserted in the box reserved for the appointment code 2) Where the assignor has not ceased to exist as a result of the extraordinary transaction or transformation, the communication of VAT data must be submitted: • druga prijava mora vsebovati podatke izpeljanih operacij, ki jih je subjekt imetnik pravice vodil v delu leta, na katerega se nanaša prijava vse od zadnje izvedene likvidacije pred izredno operacijo ali spremembo; v tej prijavi mora zavezanec navesti, v delu, ki je namenjen zavezancu, podatke o pripojeni, ločeni, doprinesni, itd. družbi, medtem ko v preglednici, ki je namenjena prijavitelju, navede podatke subjekta, ki izhaja iz spremembe in vnese vrednost 9 v kvadratek, ki odgovarja šifri funkcije. 1.761609907120743 • Taxpayers who are exempt from having to submit the annual VAT declaration for the year to which the communication refers, namely: - Taxpayers, who for the fiscal year only recorded transactions, which are exempt in terms of article 10, as well as taxpayers, who having taken advantage of the exemption from the obligations to invoice and record in terms of article 36-bis only carried out exempt transactions, even if they are obliged for the same year to submit the annual VAT declaration pursuant to the implementation of the changes referred to in article 19-bis2. • zavezanci, ki so v letu, na katerega se nanaša prijava podatkov, bili oproščeni vročitve letne prijave DDV, in sicer: - zavezanci, ki so za davčno leto registrirali izključno posle, ki so v skladu z 10. členom oproščeni ter tisti, ki so uveljavili oprostitev od obveznosti fakturiranja in registriranja v skladu s 36-bis. 1.6511627906976745 In cases where a non-resident person has an established organization in Italy, an annual communication of VAT data that refers to the information relating to transactions, which were carried out during the fiscal year and which are attributable to the organization, must be submitted. V primeru stabilne organizacije v Italiji subjekta nerezidenta, je treba predložiti letno obvestilo s podatki DDV z nanašanjem na podatke o poslih izvedenih v davčnem letu. 1.6666666666666667 SIGNING THE COMMUNICATION PODPIS NAPOVEDI 1.5214007782101167 Taxpayers who have entrusted their accounting to third parties and who under article 1, paragraph 3 of Presidential Decree No. 100 of 1998, have chosen the special method of calculating the periodic payments (based on the VAT payable in the second preceding month) must in any event submit the annual communication of VAT data relative to all the transactions carried out in the fiscal year. št. 100 z leta 1998, poseben način izračuna periodičnih izplačil iz naslova DDV, ki postane izterljiv v drugem prejšnjem mesecu, morajo vročiti letno prijavo podatkov DDV tako, da se na vsak način nanašajo na vse operacije, ki so jih izvedli v davčnem letu. 1.7903225806451613 • if a CAF (Tax Assistance Centre) is involved, enter the CAF (Tax Assistance Centre) roll registration number; • če gre za matično številko, svojo številko vpisa v register; 0.7194244604316546 Obviously, the box must also be crossed where the taxpayer has managed two activities with separate accounting, where one of the activities is exempt from submitting the annual VAT declaration based on specific legislative provisions and is consequently also exempt from submitting the communication. LOČENO KNjIGOVODSTVO: zavezanec prečrta kvadratek, če je v davčnem letu, na katerega se nanaša prijava, izpeljal več dejavnosti, za katere je vodil ločeno knjigovodstvo, v skladu s 36. čl. Kvadratek seveda prekriža tudi v primeru, da je vodil z ločenim knjigovodstvom dve dejavnosti, ena od katerih je na podlagi specifičnih pravnih določil oproščena predstavitve letne napovede DDV in torej tudi pričujočega prijave. 1.3738601823708207 Remember that this line must include: the non-taxable intra-community purchases in terms of paragraph 1, article 42 of Decree Law No. 331 of 1993 (including purchases made without payment of VAT, using the ceiling in terms of paragraph 2, article 2 of Law No. 28 of 18 February 1997) and those in terms of article 40, paragraph 2, of the same Decree Law (tri-lateral community transactions with the national trader acting as the transferee-transferor). št. 331 z leta 1993 (vključno z nakupi, ki so bili izvedeni brez plačila davka z uporabo plafona v skladu z 2. čl., 2. odstavek, zakona št. 28, z dne 18. februarja 1997), ter z nakupi, ki jih navaja 40. čl., 2. odstavek istega zakonskega odloka (dejavnosti znotraj Skupnosti s posegom državnega subjekta cesionarja - odstopnika). 0.6153846153846154 Based on the provisions contained in the above-mentioned Presidential Decree no. 322 of 1998, authorized intermediarie and the companies of the group in charge of the electronic filing, shall: Dokumentacija, ki jo posrednik (pooblaščeni za posredovanje in družba skupine) mora izdati prijavitelju in dokaz predložitve prijava Na podlagi odločb, vsebovanih v imenovanem odloku Predsednika republike št. 322 iz leta 1998, morajo pooblaščeni posredniki in družbe skupine, zadolžene za elektronsko pošiljanje: 1.0 Line CD2, field 5, indicate purchases of capital goods already included in the preceding fields. Vrstica CD2, polje 5, navedite nabavljena osnovna sredstva, ki so že zajeta v predhodnih poljih. 1.335195530726257 • taxpayers who submit their VAT returns by February, as provided for by article 8-bis, second paragraph, final sentence of Presidential Decree no. 322 of 1998, introduced by article 10, Decree Law no. 78 of 1 July 2009, are also exempted. • oproščeni so tudi zavezanci, ki predložijo letno napoved za DDV v mesecu februarju v skladu z 8. členom bis, drugi odstavek, zadnje obdobje odloka predsednika republike (O.P.R.) 1.1774193548387097 Line CD1, field 3, indicate the aggregate amount (already included in field 1 of the same line) of the exempt transactions in terms of article 10. Vrstica CD1, polje 3, navedite vsoto, ki je že vključena v polju 1 iste vrstice, neobdavčljivih operacij, na podlagi 10. čl. 2.0765765765765765 The obligation to submit the annual communication of VAT data has been instituted in accordance with the provisions contained in article 8-bis of Presidential Decree (D.P.R.) no. 322 of 22 July 1998 introduced by article 9 of Presidential Decree (D.P.R.) no. 435 of 07 December 2001, as amended by article 10 of Decree Law no. 78 of 01 July 2009, with the aim of further simplifying and rationalising taxpayers' obligations while complying with EU requirements. št. 435 z dne 07. decembra 2001, spremenjenega z 10. členom zakonskega odloka št. 78 z dne 01. julija 2009 z namenom poenostavitve in nadaljnje racionalizacije izpolnjevanja zavezancev ter spoštovanja obveznosti Skupnosti. 2.160919540229885 It is pointed out, furthermore, that this field must also include operations which are nontaxable as they do not satisfy the territorial requirement as provided for by articles 7 to 7septies of Presidential Decree no. 633 of 1972 and for which it is obligatory to issue an invoice in accordance with the provisions contained in article 21, paragraph 6-bis, of the same decree. Opozoriti je treba tudi, da je treba v to polje vključiti tudi transakcije, ki niso predmet obdavčitve zaradi neizpolnjevanja ozemeljske zahteve iz členov od 7. do 7-septies. 1.1 Liability transactions Agencije za prihodke 0.978494623655914 Line CD1, field 5, indicate sales of capital goods already included in the previous fields. Vrstica CD1, polje 5, navedite cesije osnovnih sredstev, ki so že zajeta v predhodnih poljih. 0.8484848484848485 transformation did not entail the assignment of the input or output VAT in relation to the transactions carried out by each of the parties during the fiscal year to which the communication refers. • vsi subjekti, ki so vključeni v operacijo, če izredna operacija ali sprememba ni povzročila predaje dolga ali kredita DDV v zvezi z operacijami, ki jih je vsak subjekt izpeljal v teku davčnega leta, na katerega se nanaša prijava. 1.0810810810810811 rant their data with appointment code 7. podatke in navedejo šifro funkcije 7. 1.2181818181818183 Application of the dispositions provided for by Law no. 398 of 1991 Uporaba določil, ki jih predvideva zakon št. 398 z 1991 0.7924528301886793 These terms were extended to 30 June 2011 by Decree Law no. 225 of 29 December 2010. Ti časovni roki so bili podaljšani do 30. junija 2011 z zakonskim odlokom št. 225 z dne 29. decembra 2010. 1.393939393939394 1 Victims of extortionate and usurious demands 1 Žrtve izsiljevanja in oderuštva 0.9902912621359223 It is pointed out that fields 6 and 7 must indicate operations carried out starting from 1 April 2011. Treba je opozoriti, da je v poljih 6 in 7 potrebno navesti operacije, izvedene od 1. aprila 2011 dalje. 1.1044776119402986 27.42.0, i.e. subjects that produce aluminium and semi-processed products. 27.42.0 in torej subjekti, ki proizvajajo aluminij in polobdelance. 0.9002433090024331 b) Statement filed through the Internet E-service (Fisconline) An essential requirement for filing is the possession of a PIN (Personal Identification Number) code, which can be requested by the taxpayer: a) via web, by connecting to http:/ /telematici.agenziaentrate.gov.it; b) by calling the automatic telephone service on 848.800.444; c) at any Revenue Agency Office. b) Napoved predložena preko elektronske Internetne službe (Fisconline) Za pošiljanje je pomembna PIN koda (Personal Identification Number / Osebna Identifikacijska Številka), ki jo lahko zahteva zavezanec: a) preko spletne strani s povezavo na spletno stran http://telematici.agenziaentrate.gov.it; b) telefonsko tako, da se pokliče avtomatski servis 848.800.444; c) pri katerem koli uradu Agencije za Prihodke. 1.0476190476190477 The VAT return must be Napoved DDV mora biti 1.0119047619047619 lumn 1) or, if this is not available, the foreign tax identification code (column 2); (stolpec 1) ali če ta ne obstaja, tuja davčna identifikacijska številka (stolpec 2); 0.9830508474576272 It is pointed out that lines VJ15 and VJ16 must indicate purchase operations carried out starting from 1 April 2011. Treba je opozoriti, da je v vrsticah VJ15 in VJ16 potrebno navesti operacije nakupa, izvedene od 1. aprila 2011 dalje. 1.511111111111111 Limited to the aforesaid transactions, one derives the following: - the determination of the taxable base according to general criteria; Iz tega izhaja omejeno omenjenim poslom: - določanje davčne osnove po splošnih kriterijih; 1.2933884297520661 tionships that produce unearned income and by means of transfers for a money consideration or by refund of pecuniary credits or financial instruments, as well as those realized by means of relationships through which positive or negative differences can be obtained and which are dependent on an uncertain event." prihodkov in s cesijo vrednostnih papirjev ali izplačilo denarnih terjatev ali finančnih instrumentov ter tistih, ki so realizirani z razmerji preko katerih so lahko doseženi pozitivne in negativne razlike v odvisnosti od negotovega dogodka". 0.9203539823008849 In the box, which must always be completed, the following data must be provided: VAT registration number V kvadratku, ki ga je treba vedno izpolniti morajo biti navedeni naslednji podatki: Identifikacijska številka DDV 1.1772151898734178 - 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 - določanje odbitka po načelih, ki jih narekuje 19. člen; - upoštevanje obveznosti v skladu z II.poglavjem o izplačilu in predložitvi letne napovedi ter letno 1.115702479338843 In the latter case, too, the obligation to submit the specific VAT 74-bis form to the competent office of the Revenue Agency exclusively by electronic means, and within four months of the appointment of the official receiver or court-appointed liquidator, still applies. Tudi v tem zadnjem primeru ostaja obveznost predložitve posebnega obrazca DDV 74bis pristojnemu Uradu Agencije za prihodke izključno po elektronski poti in v štirih mesecih od imenovanja stečajnega upravitelja ali likvidacijskega upravitelja. 0.968421052631579 As specified in circular no. 45 of 2011, which provides clarifications regarding the applica Kot je navedeno v okrožnici št. 45 iz leta 2011, ki je zagotovila pojasnila o uporabi nove stan 1.0853658536585367 It is pointed out that the amount indicated in this line may be requested as a refund, in Treba je opozoriti, da je lahko znesek, naveden v tej vrstici, predmet zahtevka za 1.028301886792453 In addition, Resolution no. 78 of 29 July 2011 clarifies that also any credit accumulated by the incorporated company during the year in which the extraordinary operation took place cannot be included in the group VAT. Poleg tega je s sklepom št. 78 z dne 29. julija 2011 bilo pojasnjeno, da tudi dospele terjatve pripojene družbe, nastale med letom, v katerem je potekalo izredno poslovanje, ne morejo biti pridružene DDV skupine. 1.0833333333333333 • the tax code of the financial operator issued by the Italian financial Administration (co • davčna številka finančnega operaterja, ki jo je določila Italijanska davčna uprava 1.1594202898550725 calculating income by applying the profitability coefficient of 25% to receipts. kov z uporabo pri zneskih dobička koeficient donosnosti 25 odstotkov. 0.992 Therefore in these lines purchases made in previous years by persons indicated by art. 6, final paragraph, must be included. V teh vrsticah so vključeni tudi nakupi, ki so jih v predhodnih letih izvajali subjekti navedeni v 6. členu, zadnji odstavek. 0.8507462686567164 front cover, a form containing the data concerning their own activity and as many sheets as the funds they manage. odstavka, naslovno stran, obrazec, ki vsebuje podatke dejavnosti ter toliko obrazcev, kolikor je skladov, ki jih te družbe upravljajo. 0.8681318681318682 SECTION 2 - Taxable agricultural operations and taxable commercial or professio RAZDELEK 2 - Obdavčeni kmetijski posli in obdavčeni posli trgovske ali strokovne dejavnosti 1.1374407582938388 Resolution no. 92 of 22 September 2010 clarifies that in the case of an extraordinary incorporation operation which has involved, as incorporating company, a company taking part in a group VAT payment procedure and, as incorporated company, S sklepom št. 92 z dne 22. septembra 2010 je bilo pojasnjeno da v primeru izrednega posla prevzema, v kateri je kot prevzeta družba tista družba, ki je v postopku določanja Ddv skupine in kot prevzemnica družba, 2.3846153846153846 OFFICIAL RECEIVERS, HEIR, ETC.) DEDIČ , ITD.) 1.1676646706586826 Fraudulent return: - reference, in the return, to false liabilities making use of invoices or other documents regarding inexistent operations, for a total equal to or greater than 154,937.07 Euro Goljufiva napoved: - navedbe fiktivnih pasivnih elementov v napovedi z uveljavljanjem faktur ali drugih dokumentov za neobstoječe posle v višini 154.937,07 eur ali več 1.1313868613138687 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, Poleg tega ločeno navedite v naslednja polja: - polje 2 skupni znesek izvoza izdelkov v letu v skladu z 8. členom, prvi odstavek, črke a) 1.0206185567010309 - the possibility of certifying the considerations to watch amateur sports events by issuing access - možnost potrjevanja plačil za udeleženost na amaterskih športnih prireditvah z izdajo pravic do 1.087719298245614 - the year to which the credit deriving from the group refers; - leto na katero se nanaša terjatev ki izhaja iz skupine; 0.8813559322033898 Imports of investment gold must be indicated in line VF15, while imports of so-called "industrial" gold must be specified in line VF11 or VF12 if the 21% rate is applied in order to calculate the tax payable. Uvoz investicijskega zlata je potrebno navesti v vrstici VF15, medtem ko je uvoz t.i. "industrijskega" zlata potrebno navesti v vrstici VF11 ali v vrstici VF12 v primeru uporabe davčne stopnje 21%, z namenom določitve davčne obveznosti. 1.1282051282051282 ces, intra-community operations, etc., carried out monthly, in the same tax period 2011. državami Skupnosti, itd., ki se izvajajo mesečno v istem davčnem obdobju 2010. 1.0120481927710843 B) Separated accounts kept by one or more of the other subjects participating in the B) Ločeno vodena knjigovodstva, ki jih vodi en ali več subjektov, ki so udeleženi v 1.2873563218390804 6 Subjects affected by exceptionally adverse weather events from 04 to 08 November 2011 in the province of Genoa 6 Subjekti, ki so jih prizadele izredne vremenske razmere v dneh od 04. do 08. novembra 1.091743119266055 payments carried out until the last month or quarter which finished before the date of the operation must be indicated. zadevajo plačila, ki so bila izvedena do konca meseca ali tromesečja, ki se je zaključilo pred datumom posla. 1.1131221719457014 State with the methods under art. 74-quinquies for the fulfilment of their obligations in terms of the services rendered through electronic media to clients who are taxable persons with domicile or residence in Italy or in another member country. na način, ki ga predvideva 74-quinquies člen za obveznosti, ki zadevajo storitve opravljene preko elektronskih sredstev komitentom, ki niso davčni zavezanci, z domicilom ali rezidenti v Italiji ali v drugi državi članici. 1.1179039301310043 of the Ministerial Decree of 13 December 1979 and thus not having been guaranteed, have been included in deduction in 2011 by the controlling company and have been set off with debit surpluses of other companies in the group in the course of the same year. ministrskega odloka z dne 13. decembra 1979 in ker niso bile zajamčene, obračunane v odbitek v letu 2011 s strani kontrolne družbe in so našle kompenzacijo z ustreznimi presežki obveznosti drugih družb skupine v teku istega leta. 1.1875 Consequently the lines in Section 3 have been renumbered. Posledično so vrstice v oddelku 3 preštevilčene. 1.0476190476190477 The lines in section 2 have been renumbered. Vrstice v oddelku 2 so bile preštevilčene. 0.9122807017543859 - the numbering and filing of the invoices received; - zaporedno oštevilčenje in shranjevanje prejetih faktur; 1.1910112359550562 The following explanation is provided for agricultural business that must complete section 3-B of part VF. Dana so pojasnila za kmetijska podjetja, ki morajo izpolniti razdelek 3-B Preglednice VF. 1.1092436974789917 Taxpayer deceased in the course of 2011 - if the heir or heirs have not continued the business of the deceased taxpayer, these shall Zavezanec je umrl v teku leta 2011 - v primeru, da dedič ali dediči niso nadaljevali z dejavnostjo pokojnega zavezanca, 1.3333333333333333 NOTICE: for the correct filling in of the return it is hereby specified that if there are no significant data or values to be indicated in a part, that part must not be filled in; the value zero is to be considered as an insignificant value for data purchase purposes. OPOZORILO: zaradi pravilnega izpolnjevanja napovedi moramo pojasniti, da če v enem obrazcu ni podatkov ali večjih vrednosti se obrazec ne izpolni; vrednost nič se dejansko šteje za nepomembno vrednost. 0.9318181818181818 The line must also indicate the amount shown in line VL10 of the return for 2010 for which a refund has not been requested. V vrstici je prav tako treba navesti znesek, prikazan v vrstici VL10 davčne napovedi za leto 2010, ki ni bila zahtevana v povračilo. 1.21875 tion to separate the activities according to ex. art. 36); - the adoption or abandonment - by choice or by law - of a special regime that is based on a flat st v skladu s ex 36. členom); - sprejemanje ali opustitev po izbiri ali na podlagi zakona posebnega režima, ki na podlagi pavšal 1.0 In addition, from this year onwards purchase operations for which deduction is excluded or reduced pursuant to article 19-bis1 must be indicated in the new line VF18 specifically provided. Poleg tega je od letošnjega leta dalje predvidena navedba nakupnih operacij, za katere je odbitek oproščen ali zmanjšan, skladno s členom 19-bis1 v novi vrstici VF18, ki je temu namenjena. 0.9581005586592178 Specifically, requests for refunds may be presented by taxpayers who opted for group VAT payment in 2010 and who were not able to transfer the credit emerging from the VAT return form for 2009 to the group, and taxpayers who in 2009 were taking part in a group VAT payment procedure as controlling companies and who in 2010, having opted for a Predvsem lahko predložijo zahtevek za povračilo tisti subjekti, ki so pristopili k postopku izplačila Ddv skupine v letu 2010 in niso mogli prenesti na skupino terjatev, ki izhaja iz napovedi DDV za leto 2009 ter subjekti , ki so v letu 2009 sodelovali v postopku izplačila Ddv skupine kot matične družbe in so v letu 2010 pristopili k postopku izplačila Ddv 0.992619926199262 This return must be completed by using the specific VAT form 74-bis, approved with measure of 17 January 2011, which, among other things, does not allow the request of a reimbursement for any input VAT resulting from the form (see resolution no. 181/E of 12 July 1995). Tovrstna napoved mora biti izdelana tako, da se uporabi poseben obrazec DDV 74-bis odobren z odločbo z dne 17. januarja 2011, ki ne dovoljuje, da se zahteva poplačilo morebitnega presežka terjatve, ki bi izhajal iz tega obrazca (resolucija št.181/E z dne 12.julija 1995). 1.0909090909090908 6) Box 6 - Conditions provided for by paragraph 3 of art. 17 6) Kvadratek 6 - Pogoji iz naslova 17. čl., 3. odstavek 1.035294117647059 37.10.1, i.e. subjects that provide services of salvage and preparation for recycling of 37.10.1 in torej subjekti, ki izvajajo dejavnosti priprave za recikliranje kovinskega 1.227027027027027 Operations carried out in relation to condominiums Line VA13 the total amount of operations carried out by firms and other taxpayers in relation to condominiums, excluding water, electricity and gas supply as well as operations 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 1.047244094488189 included in the form UNICO 2012 (Personal Income Tax Return) if the deceased filed a unified return; - if the heir or heirs have continued the business of the deceased taxpayer, the return shall be filed following the instructions reported in paragraph 3.3, point 1. zajeta v obrazcu UNICO 2012, če je pokojni zavezanec bil dolžan predložiti poenoteno napoved; - v primeru, da so dedič ali dediči nadaljevali z dejavnostjo pokojnega zavezanca mora biti napoved predložena na način, ki je prikazan v odstavku 3.3, točka 1. 1.0559701492537314 • the transfer by a national subject who purchases the goods in another member State, commissioning the supplier to deliver them in a third member State to the transferee, who is liable to pay the tax relative to the transaction (trilateral agreement promoted by a national subject); • cesija s strani nacionalnega subjekta, ki kupi sredstva v drugi državi članici tako, da naloži dobavitelju, da jih v tretji državi članici posreduje svojemu cesionarju, ki je določen za plačilo davka za posel (možnost trikotnika, ki ga promovira nacionalni subjekt); 1.2685950413223142 for by article 34, all the activities carried out by the independent farmer and aimed at handling, preservation, transformation, marketing and development, on condition that such activities have as their "main object" products obtained from the cultivation of the land, the woods or the breeding of animals. 34. člen, vse dejavnosti, ki jih izvaja kmetijski podjetnik in so namenjene rokovanju, shranjevanju, predelavi, prodaji , ovrednotenju pod pogojem, da so predmet "pretežno" proizvodi pridobljeni s pridelovanjem zemlje, gozda ali z živinorejo. 1.1004784688995215 Box 5 must be crossed in the case of a refund being requested by taxpayers, in accordance with art. 30, paragraph 3, letter d), who in 2011 carried out mainly operations that are non-taxable as a result of articles 7 to 7-septies. Kvadratek 5 je potrebno označiti v primeru povračila, ki ga zahtevajo zavezanci v skladu s 30.členom, 3.odst., črka d), ki so v letu 2011 izvajali pretežno neobdavčene posle v skladu s členi od 7 do 7 septies. 1.2098765432098766 Completion of part VX in the event of bankruptcy or forced administrative liquidation during 2011. Izpolnjevanje preglednice VX v primeru stečaja ali prisilne poravnave v teku leta 1.096774193548387 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 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 0.9533333333333334 Line VA14 has been renamed "Regime for young businesspeople and unemployed workers as provided for by article 27 of Decree Law no. 98 of 2011". Vrstica VA14 je bila preimenovana v "Režim mladih podjetnikov in mobilnih delavcev v skladu s 27. členom uredbe z zakonsko močjo št. 98 iz leta 2011". 1.0217391304347827 - quarterly VAT payments using the consolidated payment form (form F24) within the 16th day of - trimesečno plačilo DDV preko obrazca za poenoteno plačilo (obrazec F24) v šestnajstih dneh 1.0877862595419847 The section is divided into five parts: 1) Contributions of agricultural products and transfers by exempt agriculturalists; 2) Taxable agricultural operations and taxable commercial or professional operations; 3) Total taxable amount and tax: 4) Other operations; 5) Business turnover. Preglednica je razdeljena na pet razdelkov: 1) Prenosi kmetijskih proizvodov in cesije oproščenih kmetovalcev; 2) Obdavčeni kmetijski posli in obdavčeni trgovski posli ali strokovna dejavnost; 3) Skupaj davčna osnova in davek; 4) Drugi posli; 5) Poslovni promet. 0.9623655913978495 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 Poleg tega so obvezani, da elektronsko predložijo napoved, tisti, ki jih sami pripravijo strokovne pisarne in storitvena podjetja, kjer je vsaj polovica članov ali več kot polovica osnov 0.9809885931558935 Clarifications are provided for determining which operations are to be indicated in line VE30: field 3: - intra-community transfers referred to in article 41 of Decree Law no. 331 of 30 August 1993, converted by Law no. 427 of 29 October 1993, which include: Podajajo se pojasnila za določanje poslov, ki se navedejo v vrstico VE30: polje 3: - cesije med državami skupnosti vskladu s 41. členom zakonskega odloka št. 331 z dne 30. avgusta 1993, spremenjenega v zakon št. 427 z dne 29. oktobra 1993, med katerimi so zajete: 1.037313432835821 of letter a) of the sixth paragraph of article 17; - 2 reserved for subjects that carry out activities identified by the code ATECOFIN 2004 v področje uporabe črka a), šesti odstavek, 17. člena; - 2 namenjena subjektom, ki izvajajo dejavnosti, določene s šifro ATECOFIN 2004 1.2 by taxpayers as referred to in art. 73, paragraph 1, letter e) and article 74 paragraph 4; izvedejo zavezanci v skladu s 73. členom, 1. odst., črka e) in 74, 4. odst; 0.9647887323943662 RX of the UNICO 2012 form or in line VX4 if the VAT return is submitted independently, must be included in line VR1, field 1, of part VR. UNICO 2012 ali v vrstico VX4 v primeru predložitve napovedi za DDV na samostojen način mora biti zajet v vrstici VR1, polje 1, preglednica VR. 0.9481481481481482 Complete the box indicating the code: - 1 reserved for subjects that provide services which fall within the scope of application Kvadratek izpolnite tako, da navedete šifro: - 1 namenjena subjektom, ki izvajajo storitve, ki izhajajo iz pogodb o podjemu, ki spadajo 1.0986842105263157 FORMS TO BE USED BY THE DIFFERENT CATEGORIES OF TAXPAYERS 3.1 Taxpayers with unified VAT accounts 12 3.2 Taxpayers with separate accounts (Art. 36) 3.3 Taxpayers with extraordinary transactions (merger, divisions, etc.) or other substantial subjective transformations 14 3.4 Controlling and controlled entities and companies (art. 73) OBRAZCI, KI SE UPORABLJAJO ZA RAZLIČNE KATEGORIJE ZAVEZANCEV 3.1 Zavezanci s poenotenim knjigovodstvom DDV 3.2 Zavezanci z ločenim knjigovodstvom (36. člen) 3.3 Zavezanci izrednih poslov (združitev, odcepitev, itd.) ali druga večja preoblikovanja 3.4 Ustanove, kontrolne in kontrolirane družbe (73. člen) 0.9251336898395722 From this year, in fact, it is reserved for individuals submitting the last VAT return before joining the regime governed by article 27 of Decree Law no. 98 of 06 July 2011. Od letošnjega leta je namreč namenjen subjektom, ki predložijo zadnjo napoved za DDV, preden pristopijo k režimu, ki ga ureja 27. člen uredbe z zakonsko močjo št. 98 z dne 6. julija 2011. 1.0595238095238095 • a company which in the three years 2009-2011 has not carried out significant operations • družba, ki v tromesečju 2009-2011 ni imela pomembnejših poslov v namene DDV, ki ni 1.0180505415162455 Article 2, paragraph 7, of Law no. 350 of 24 December 2003 (2004 budget law) introduces a flatrate VAT deduction regime for agricultural businesses that conduct "activities that produce goods and supply services as per the third paragraph of article 2135 of the Italian Civil Code". 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". 1.0530035335689045 Minimum VAT-exempt taxpayers - art. 1, paragraphs 96 to 117, Law no. 244 of 2007 Line VO33, box 1 must be crossed by taxpayers who satisfy the requirements set out in article 1, paragraphs 96 to 117, of Law no. 244 of 2007 and have chosen to calculate VAT and income in the ordinary manner in 2011. Minimalni zavezanci - 1. člen, odstavki od 96 do 117, zakon št. 244 v 2007 Vrstico VO33, kvadratek 1 morajo zavezanci označiti, da izpolnjujejo pogoje iz 1. člena, odstavki od 96 do 117, zakona št. 244 v 2007, in so v letu 2011 izbrali za določanje ddv in prihodkov na navaden način. 1.21 Section 1 has been implemented with the introduction of line VF12, reserved for indicating operations with a rate of 21%. Oddelek 1 je bil dopolnjen z uvedbo vrstice VF12, ki je namenjena navedbi operacij z osnovo pri 21%. 1.048780487804878 As specified above (see paragraph 1.2), taxpayers with unified accounting systems in terms of VAT must complete their modularly structured return form consisting of: - the front cover containing, in particular, the taxpayer's details and the signature of the Kot je bilo prej poudarjeno (glej odstavek 1.2) zavezanci, ki imajo poenoteno knjigovodstvo DDV, morajo izpolniti obrazec za napoved z modularno strukturo in sestoji iz: - naslovne strani, ki vsebuje predvsem podatke zavezanca in podpis napovedi; 1.0899653979238755 In the special case of a taxpayer discontinuing his or her business in the course of the year 2011 (with consequent closing of the VAT number) and resuming the same or another business in the course of the same year (opening a new VAT number), the taxpayer in question must file one single VAT return consisting of: V posebnem primeru, ko zavezanec v teku leta 2011 preneha z dejavnostjo (s posledičnim izbrisom identifikacijske številke DDV) in je v istem letu začel z enako ali drugo dejavnostjo (s tem da odpre nova identifikacijska številka) mora v namene DDV predložiti enotno napoved, ki sestoji iz: 1.0740740740740742 In lines VO24 and VO25 the boxes for communicating revocation of the previously exercised option have been provided. V vrsticah VO24 in VO25 so bili predvideni kvadratki za navedbo preklica izbire, ki je bila poprej določena. 0.9523809523809523 Payment of group VAT Izplačilo DDV skupine 1.190721649484536 The part has been implemented with the introduction of lines VJ15 and VJ16, reserved for purchases of cellular phones and microprocessors for which the application of the tax according to the reverse-charge mechanism is obligatory. Preglednica je bila dopolnjena z uvedbo vrstic VJ15 in VJ16, ki sta namenjeni nakupu mobilnih telefonov in mikroprocesorjev, za katere je obvezna uporaba davka skladno s sistemom reverse charge. 1.1589403973509933 that the costs, calculated for each transaction, are equal to or greater than the sale consideration); - in line 2 indicate the gross margins relative to taxable transactions. nič (v primeru, ko so stroški, obračunani za vsak posel, enaki ali večji od zneska od prodaje); - v vrstico 2 se navede bruto marža za obdavčene posle. 0.7695473251028807 If the amount is negative it must be indicated in line 14, but with the positive sign; - in lines 15 and 16 indicate, respectively, the net taxable base at 20% and the net taxable base at Če je rezultat pozitiven mora biti znesek vnesen v vrstico 13, če pa je negativen, pa mora biti znesek vnesen v vrstico 14, vendar s pozitivnim znakom; - v vrsticah 15 in 16 je potrebno navesti davčno osnovo brez 20% in davčno osnovo brez 21%. 1.1176470588235294 taxable operations. davčni zavezanci. 1.1363636363636365 SECTION 4 - Option regarding tax on entertainments RAZDELEK 4 - Opcija v namene davka na zabavo 0.8125 Line VO24, box 1 must be crossed by partnerships and by limited-liability companies comprised by farmers who wish to communicate the option for Vrstico VO24, kvadratek 1 označijo osebne družbe in družbe z omejeno odgovornostjo, ki jih ustanovijo kmetijski podjentiki, ki nameravajo posredovati opcijo za določanje prihod 1.0481927710843373 - the amount of such credit which has been set-off in 2011 and for which the guarantees - znesek te terjatve je bil kompenziran v letu 2011 in za katerega morajo biti dane 1.0445205479452055 Intra-community purchases - Art. 38, paragraph 6, Decree Law 331/1993 Line VO8, the option relates to those persons indicated in article 38, fifth paragraph, letter c) of Decree Law 331 of 1993 and, more specifically: - taxpayers who carry out exempt operations which entail the total non-deductibility of Nakupi med občinami - 38. člen, 6. odst., zakonskega odloka št. 331/1993 Vrstica VO8 opcija zadeva subjekte, ki so navedeni v 38. členu, peti odstavek, črka c) zakonskega odloka št. 331 z 1993, in sicer: - zavezanci, ki so opravljali davčno oproščeni posel, ki pomenijo popolni odbitek DDV od 1.15527950310559 With reference to this latter case of a request for the refund of surplus payments, it is pointed out that the amount of such surpluses, to be indicated in the corresponding line of part Z nanašanjem na to zadnjo možnost zahteve za povračilo presežkov za plačilo je pojasnjen znesek teh presežkov, ki se navedejo v ustrezno vrstico v preglednici RX 0.9911699779249448 Subjects with tax domicile or business operations based in the municipality of Lampedusa e Linosa on 12 February 2011, affected by the state of humanitarian emergency connected with the inflow of migrants from North Africa, for whom article 3, paragraph 3, of Ministerial Ordinance no. 3947 of 16 June 2011 provides for the suspension, from 16 June 2011 to 30 June 2012, of terms relating to tax obligations and payments expiring during that period. Subjekti z davčno rezidenco ali sedežem dejavnosti od 12. februarja 2011 dalje v občinah Lampedusa in Linosa, ki ju je prizadela humanitarna kriza zaradi izjemnega dotoka ljudi iz držav Severne Afrike, za katere 3. odstavek, 3. člena ministrske odredbe št. 3947 z dne 16. junija 2011 predvideva prekinitev od 16. junija 2011 do 30. junija 2012 časovnih rokov v zvezi z izpolnjevanjem in plačevanjem davčnih obveznosti, ki so zapadle v tem istem obdobju. 1.054054054054054 Individuals who starting from the 2012 tax year make use of the regime for young businesspeople and unemployed workers provided for by article 27, paragraphs 1 and 2, of Decree Law no. 98 del 2011, must take into account, also in this return, the amount with regard to operations carried out with State bodies and other entities indicated in the last paragraph of article 6, the enforceability of which has not yet been verified. Subjekti, ki bodo od davčnega obdobja 2012 naprej koristili davčne ureditve za mlade podjetnike in mobilne delavce, kakor je predvideno v 1. in 2. odstavku, 27. člena uredbe z zakonsko močjo št. 98 iz leta 2011, morajo upoštevati v tej napovedi tudi davčne obveznosti v zvezi z dejanji, opravljenimi za Državo in druge subjekte, navedene v zadnjem odstavku 6. člena, za katerega še ni bil preverjen obračun. 1.058139534883721 centage ratio between amounts for travel services fully paid by 16 September 2011 and those celoti plačanih potovanj do 16. septembra 2011 in tistimi, ki so bila plačana pozneje. 1.0927152317880795 Line VS30 must indicate the residual tax surpluses of the companies in the group which, not having been set off in the previous year (2010) as provided for by art. 6 V vrstici VS30 morajo biti navedeni presežki preostale terjatve družbe skupine, ki ni našla kompenzacije v prehdodnem letu (2010) v skladu s 6. členom, 1.0802139037433156 - changes in the activity carried out by the taxpayer, which entails a change in the right to the deduction; - change, by law or by choice, from the minimum VAT-exempt taxpayer regime as provided for by - spremembe dejavnosti,ki jo izvaja zavezanec, katere spremlja sprememba pravice do odbitka; - prehod, zakonsko ali opcijsko, iz minimalnega režima v skladu s 1. členom, odstavki od 96 do 0.7571428571428571 4.1.3 - DECLARANT DIFFERENT FROM THE TAXPAYER (AGENT, 4.1.3 - PRIJAVITELJ, KI NI ZAVEZANEC (ZASTOPNIK, STEČAJNI UPORAVITELJ, 1.1477272727272727 Field 5 indicate the total amount of operations carried out beyond State confines, which would give the right to deduction if carried out in Italy, as provided for by article 19, paragraph 3, letter b). Polje 5 navedite znesek izvedenih operacij, opravljenih zunaj države, ki bi v primeru izvršitve v Italiji bile upravičene do odbitka v skladu s črko b), 3. odstavka, 19. člena. 1.092741935483871 Completion of part VX on the part of controlling and controlled companies (art. 73) Companies participating in group VAT payments must complete exclusively line VX1 or line VX2 to indicate the debit or the credit transferred to the group when the adjustment was effected. Izpolnjevanje preglednice VX s strani kontrolne in kontrolirane družbe (73. člen) Družbe, ki so udeležene pri plačilu DDV skupine izpolnijo samo vrstico VX1 ali vrstico VX2, da se navede terjatev ali obveznost, ki je prenesena skupini ob poravnavi. 1.054421768707483 In accordance with the provisions of article 27, paragraph 2, as amended by article 2, paragraph 2bis, of Decree Law no. 138 of 2011, the taxable amount of the considerations recorded before tax is calculated by dividing the gross amount of the considerations recorded by 102, 104, 108.5, 110, 120 and 121, in relation to the different rates applied, and multiplying the quotient by 100, rounding the result up or down to the nearest eurocent (mathematical method). Na podlagi določb 2. odstavka, 27. člena, kakor so bile spremenjene z odstavkom 2-bis, 2. člena zakonskega odloka št. 138 iz leta 2011, se določitev davčnih pristojbin zabeleženih prihodkov brez davka izvede tako, da se razdeli bruto znesek prihodkov, evidentiranih za 102, 104, 108,5, 110, 120 in 121, glede na različne stopnje, in pomnoži količnik s 100, z zaokroževanjem rezultata navzgor anli navzdol na stotino evra (matematična metoda) 1.1421319796954315 Therefore, this credit, indicated in line VL39 of the form relating to the incorporated company, remaining at the disposal of the incorporating company, must be indicated in line VL10 of the form for the incorporated company. Zato te terjatve, navedene v vrstici VL39 v obrazcu, ki se nanaša na pripojena podjetja, ki ostaja na voljo združenemu podjetju, morajo biti navedene v vrstici VL10 obrazca registriranega podjetja. 1.3970588235294117 a company outside the group, the VAT credit acquired by the incorporated company during the year preceding the year in which the extraordinary operation took place must be excluded from the group VAT payment and thus remain within the exclusive competence of the incorporating company. ki ni iz skupine; dospela terjatev Ddv prevzete družbe v letu pred letom, v katerem je prišlo do izrednega posla, mora biti zunaj določitve Ddv skupine in ostati v izključni pristojnosti prevzemne družbe. 1.1287128712871286 Section 2 has been implemented with the introduction of line VE23 reserved for indicating operations taxed at 21%. Razdelek 2 je bil dopolnjen z uvedbo vrstice VE23, ki je namenjena navedbi operacij z osnovo pri 21%. 0.8058252427184466 Victims of the flooding in the Veneto region from 31 October to 02 November 2010 for whom the decree of 01 December 2010 provides for the suspension, from 31 October to 20 December 2010, of terms relating to tax payments expiring during that period. Subjekti, ki so jih prizadele poplave, ki so prizadele ozemlje dežele Benečija v obdobju od 31. oktobra do 2. novembra 2010, za katere je odlok z dne 1. decembra 2010 določil za obdobje od 31. oktobra 2010 do 20. decembra 2010 odlog časovnih rokov za plačila davčnih obveznosti, ki so zapadle v istem obdobju. 0.9298245614035088 2.1 Availability of formsPayments and installments 2.2 Subjects required to file the return and subjects exempted 9 2.3 Special return filing cases (bankruptcy, discontinuation of business, non-resident subjects) 2.1 Obrazci Vplačila in obročno odplačevanje 8 2.2 Subjekti, ki morajo predložiti napoved in subjekti, ki so oproščeni te obveznosti 9 2.3 Posebni primeri predložitve (davčne napovedi (stečaj, prenehanje dejavnosti, nerezidenti) 1.173913043478261 The concept of the agricultural producer In terms of article 34, second paragraph agricultural producers are: a) subjects who carry out the activities referred to in article 2135 of the Italian Civil Code, as well as subjects who carry out activities relating to fresh water fishing, fish-breeding, mussel farming, oyster breeding and the breeding of other molluscs, shellfish and frogs; b) the interceding agricultural entities, or other persons on their behalf, who transfer products in the application of European Union regulations concerning the common organization of the markets for the products themselves; c) the cooperatives, their consortia, associations and their unions established and recognized in terms of the legislation in force, which transfer goods produced by the members, associates or par Pojem kmetijskega proizvajalca Za kmetijskega proizvajalca se v skladu s 34.členom , drugi odstavek štejejo: a) subjekti, ki opravljajo dejavnosti, ki so navedene v 2135. členu civilnega zakonika in tisti, ki opravljajo dejavnost ribištva v sladkih vodah, ribištvo, školjarstvo, gojenje ostrig in mehkužcev, rakov ter žab; b) kmetijske organizacije ali drugi subjekti za svoj račun, ki izvajajo cesijo proizvodnje v skladu z odredbo EU, ki zadevajo skupno organizacijo trgov samih proizvodov; c) zadruge, njihovi konzorciji, združenja in njihova združenja, ki so ustanovljena in priznana v skladu z veljavno zakonodajo, ki izvajajo cesije proizvodov, ki jih proizvajajo pretežno družbeniki, 0.8983050847457628 In addition, the following may submit the return autonomously: - subjects who intend to offset the tax credit resulting from the annual return (article 3, paragraph 1, of Presidential Decree no. 322 of 1998, as amended by article 10 of Decree Law no. 78 of 01 July 2009) - subjects who submit the return by February in order to take advantage of the exemption from the requirement to submit the Annual communication of VAT data as clarified in Circular no. 1 of 25 January 2011 Poleg tega lahko prijavo predložijo samostojno: - predložijo subjekti, ki nameravajo uporabiti kot kompenzacijo oziroma zaprositi za povrnitev davčnega dobropisa, ki izhaja iz letne napovedi (3. člen, 1. odst. odloka predsednika Republike št. 322 z leta 1998, spremenjenega na podlagi 10. člena zakonskega odloka št. 78 z dne 01. julija 2009); - subjekti, ki predložijo napoved do konca februarja in jim tako ni potrebno predložiti letnega poročila s podatki o DDV, kot je bilo pojasnjeno v okrožnici št. 1 z dne 25. januarja 2011. 0.9321533923303835 The taxpayers who choose to file their return directly must use: - the electronic Entratel service, whenever the obligation exists to file the return of the withholding agents (Form 770, simplified or ordinary), in relation to more than twenty persons; - the electronic Internet service (Fisconline), whenever the obligation exists to file the statement of withholding agents for no more than twenty persons or, despite the obligation to electronically file the other statements as laid down by Presidential Decree no. 322 of 22 July 1998 and subsequent amendments, they are not required to file the statement of withholding agents. Subjekti, ki izberejo neposredno posredovanje napovedi se morajo obvezno posluževati: - elektronske storitve Entratel, če obstaja obveznost predložitve napovedi s strani nadomestnega vplačnika (Obrazec 770 poenostavljeni ali navadni) glede na število subjektov, ki je večje od dvajset; - elektronske internetne storitve (Fiscoline), če obstaja obveznost predložitve napovedi s strani nadomestnih vplačnikov glede na število subjektov,ki ne presega dvajset, ali če je njihova obveznost elektronska predložitev druge napovedi v skladu z odlokom predsednika republike št. 322 z dne 22. julija 1998 in z naslednjimi spremembami, niso obvezni predložiti napoved nadomestni vplačniki. 1.2436974789915967 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. nega kapitala v lasti subjektov, ki so vpisani v nekaterih zbornicah kot je določeno v odloku z dne 18. februarja 1999. 1.0474137931034482 This portion, added to the amounts that have been or that will be set off during 2012 in the F24 form, cannot exceed the limit provided for by the regulations in force, amounting to 516,456.90 euro (art. 34 of Law No. 388 of 23 December 2000). Ta znesek, ki se prišteje zneskom, ki so bili ali bodo deležni povračila v teku leta 2012, v obrazcu F24, ne sme preseči predvidene meje veljavne normative, in sicer 516.456,90 evra (34. čl. Zakona št. 388, z dne, 23 decembra 2000). 1.326984126984127 With regard to the transactions recorded in the part of the calendar year before the declaration of bankruptcy or forced administrative liquidation, the official receivers and courtappointed liquidators are also required to file a relevant return exclusively to the Revenue Agency Office in charge, also electronically, within 4 months from the nomination, for the purposes of legally proving the bankruptcy procedure. Glede registriranih poslov v tistem delu koledarskega leta pred napovedjo stečaja ali prisilne poravnave, stečajni in likvidacijski upravitelji morajo tudi predložiti izključno pristojnemu uradu Agencije za Prihodke po elektronski poti in v 4 mesecih od imenovanja ustrezno napoved v namene morebitne stečajne mase. 0.8934426229508197 Such stock, added to the amounts which have been or will be set off during 2012 in the form F24, may not exceed the amount as provided for by existing laws of 516,456.89 Euro (art. 34, Law no. 388 of 23 December 2000). Ta delež, ki se kumulira z zneski, ki so bili ali bodo kompenzirani v teku leta 2012 v obrazcu F24 ne more presegati mejo, ki jo predvidevajo veljavni zakonski predpisi v višini 516.456,89 eur (34. člen, zakona št. 388 z dne 23. decembra 2000). 1.0555555555555556 - a form, consisting of several parts (VA - VC - VD - VE - VF - VJ - VH - VK - VR - VLVT - VX - VO), to be filled in by every subject to report accounting data and other data concerning the business performed; - obrazec sestavljen iz več preglednic (VA - VC - VD - VE - VF - VJ - VH - VK - VR - VLVT - VX - VO), ki ga izpolnijo vsi subjekti, da se navedejo računovodski podatki in drugi podatki o dejavnosti. 2.236842105263158 another member State of the European Union (art. 50-bis, paragraph 4, letter f) of De članico Evropske Unije (50-bis čl., 4. 1.0117994100294985 According to article 8 of Presidential Decree no. 322 of 1998, the VAT return for 2011 must be submitted between 01 February and 01 October 2012 (as 30 September 2012 falls on a Sunday) if the taxpayer is obliged to submit the return autonomously or by 01 October 2012 if the taxpayer is obliged to include the VAT return in the single return. št. 322 iz leta 1998 mora biti napoved za DDV, ki se nanaša na leto 2011, biti vložena v času med 1. februarjem in 1. oktobrom 2012 (saj je 30 september 2012 nedelja), če mora davčni zavezanec napoved predložiti samostojno, oziroma najkasneje do 1. oktobra 2012 v primeru, če mora davčni zavezanec napoved DDV predložiti v enotni napovedi. 1.06 The following lines have been renumbered as a result. Posledično so vse naslednje vrstice preštevilčene. 1.112781954887218 The current part must be used by both savings management institutions in order to indicate the VAT credit resulting from the present return, transferred wholly or in part to other persons as provided for by the said article 8, paragraph 2 of Decree Law number 351/2001, and in the manners set out To preglednico morajo uporabljati tako družbe za upravljanje za navajanje terjatve DDV, ki izhaja iz te napovedi, ki je v celoti ali delno odstopljena drugim subjektom v skladu z navedenim 8. členom, 2. odst. zakonskega odloka št. 351/2001 in glede na načine, ki jih 1.0689655172413792 - a form (form no. 01), in which all the parts concerning the last activity practiced must be - obrazec (obrazec št. 01) kjer morajo biti izpolnjene vse preglednice kamor se vnesejo 0.9294117647058824 4) Box 4 - Purchases and imports of depreciable goods and of goods and services 4) Kvadratek 4 - Nakupi in uvozi odpisnih dobrin ter dobrin in storitev za študije in 1.1468926553672316 Section 3 has been introduced, and is reserved for indicating details identifying relations with financial operators as provided for by article 7, sixth paragraph, of Presidential Decree no. 605 of 1973. Uveden je bil razdelek 3, namenjen navedbi identifikacijskih podatkov v zvezi z odnosi s finančnimi operaterji, kot je navedeno v šestem odstavku, 7. člena O.P.R št. 605 iz leta 1.295774647887324 that portion relating to the set-offs carried out in the F24 form with taxes other than VAT. ki zadeva kompenzacije izvedene v obrazcu F24 z dajatvami, ki niso DDV. 1.170731707317073 ducted or setoff, indicated in line VX5 or in the corresponding line of part RX of the UNICO and navedene v vrstici VX5 ali v odgovarjajoči vrstici preglednice RX obrazca UNICO in 1.0886850152905199 Section 3, newly introduced, has been provided to allow subjects who intend to make use of the provisions set out in article 2, paragraph 36-vicies ter, of Decree Law no. 138 of 13 August 2011, to indicate the identification details of relations with financial operators as provided for by article 7, sixth paragraph of Presidential Decree no. 605 of 1973. Oddelek 3, ki je na novo pripravljen, je bil predviden za to, da omogoči subjektom, ki želijo izkoristiti možnost, navedeno v odstavku 36 vicies-ter, 2. člena zakonskega odloka št. 138 z dne 13. avgusta 2011, da navedejo identifikacijske podatke v zvezi z odnosi s finančnimi operaterji, skladno s 6. odstavkom, 7. člena O.P.R. 1.385185185185185 by the said article 43-ter of Presidential Decree 602 of 1973, and by transferees, belonging to the same group as defined by the said article 43-ter, to whom such credits are transferred. št. 602 z 1973 ali cesionarji, ki spadajo v isto skupino kot je določeno v navedenem 43-ter členu katerim so bile terjatve odstopljene. 1.3695652173913044 In the latter case indicate the entire amount erroneously paid. vede celotni znesek, ki je bil napačno plačan. 1.3246753246753247 The line must not be completed by companies participating in group VAT payment to indicate amounts transferred for the purposes of payment on account, as only the amount of the payment on account owed for the group must be indicated by the controlling company in the VAT Prospectus VAT 26/PR, in line VV13. Vrstico ne izpolnijo družbe, ki so udeležene pri plačilu ddv skupine za navajanje zneskov prenesenih za akontacijo, če mora kontrolna družba navesti samo znesek dolgovane akontacije za skupino v pregledom DDV 26/PR, v vrstico VV13. 1.5374449339207048 Line VR6 is reserved for taxpayers entitled to priority reimbursement of the refund, i.e. taxpayers who fall under the categories identified by the Ministry of the Economy and Finance, issued in accordance with the last paragraph of article 38-bis, for whom provision is made for priority reimbursement of refunds within three months of the request. Vrstica VR6 je namenjena zavezancem, ki imajo prednost pri izplačilu povračila in sicer zavezanci, ki spadajo v kategorije določene v dekretih Ministrstva za gospodarstvo in finance, izdanih v skladu z zadnjim odstavkom 38-bis. 1.4492753623188406 - in line 4 indicate the aggregate amount of the gross margins relative to the taxable transactions. - v vrstico 4 se navede skupna višina bruto marže za obdavčene posle. 1.0984848484848484 The line must also be completed in the case in which, with reference to a tax credit arising during the completion of prospectus 26PR/2012, a tax Vrstica mora biti izpolnjena tudi v primeru, da je pri davčni terjatvi, ki izhaja iz razpredelnice 26PR/2012 izvedeno plačilo davka. 0.8908296943231441 It is pointed out that in cases provided for by art. 30, paragraph 3 or by art. 34, paragraph 9, the refund is due only if the credit surplus emerging from the annual return is higher than 2,582.28 euros. V primerih, ki jih predvideva 30. člen, 3. odst. ali 34. člen, 9. odst., pripada povrnitev samo, v primeru presežka dobropisa, ki izhaja iz letne napovedi in je večji od 2.582,28 eur, vendar se lahko zahteva tudi za nižji znesek. 1.04739336492891 Line VO30, box 1 must be crossed by all subjects who intend to communicate the option chosen, starting from 2011, of the flat-rate calculation of VAT and as provided for by art. 2, paragraphs 3 and 5, of said Law no. 398. Vrstica VO30, kvadratek 1 morajo označiti vsi subjekti, ki nameravajo posredovati izvedeno opcijo od leta 2011 za pavšalno določanje DDV in dohodka v skladu z 2. členom, 3 in 5. odst., navedenega zakona št. 398. 1.1037234042553192 Box 3 must be crossed by taxpayers who request the refund as provided for by art. 30, paragraph 3, letter b), as during the year they have carried out non-taxable operations as set out in articles 8, 8-bis and 9, and non-taxable operations indicated in articles 41 and 58 of Decree Law no. 331 of 1993, for a total amount that is 25% higher than the total sum of all operations carried out during the 2011 tax year. Kvadratek 3 morajo označiti zavezanci, ki zahtevajo vračilo v skladu s črko b), 3. odstavka, 30. člena, ker so med letom izvajali neobdavčljive operacije, skladno z 8., 8-bis in 9. členom, kakor tudi neobdavčljive operacije iz 41. in 58. člena zakonskega odloka št. 331 iz leta 1993, v znesku, ki presega 25% celotnega zneska vseh transakcij, izvršenih v davčnem obdobju 2011. 1.1926229508196722 It is pointed out that the prospectus has been supplemented in order to take into account the increase in the ordinary VAT rate from 20% to 21% introduced by article 2, paragraph 2-bis, letter a), of Decree Law no. 138 of 2011, starting from 17 September 2011 (see Circular no. 45 del 2011). Treba je opozoriti, da je bil pregled vključen z namenom, da se upošteva povišanje standardne stopnje DDV iz 20% na 21%, ki ga uvaja črka a), odstavka 2-bis, 2. člena zakonskega odloka št. 138 iz leta 2011, ki velja od 17. septembra 2011 (prim. 1.2555123216601816 Art. 10, paragraph one, number 11, as amended by article 3 of Law no. 7/2000 referred to above, defines investment gold as: a) gold in the form of bars or plates of a weight that is accepted by the gold market, but in any event greater than 1 gram and of purity equal to or greater than 995 thousandths, represented by securities or not; b) gold coins with a purity equal to or greater than 900 thousandths minted after 1800, that are or were of legal tender in the Country of origin, which are normally sold at a price that does not exceed the value, on the open market of the gold contained in the coins by more than 80%, which are included in the list prepared by the Commission of the European Union and published annually in the Official Gazette of the European Communities, series C, on the basis of the communications given by the Ministry of the Economy and Finance, as well as coins with the same characteristics, that are not mentioned in the aforesaid list. 10. člen, prvi dostavek, št. 11 spremenjen s 3. členom omenjenega zakona št. 7/2000 definira zlato za naložbo, in sicer: a) zlato v ingotih ali ploščicah teže, ki je sprejemljiva za trg zlata, ki pa presega 1 gr, čisto 995 tisočink ali več, ki ga predstavljajo ali ne vrednostni papirji; b) zlati kovanci, čisti 900 tisočink ali več, kovani po letu 1800 z legalnim tečajem v izvorni državi, normalno prodani po ceni, ki ne presega 80% vrednosti na prostem trgu zlata , ki ga ti kovanci vsebujejo so vključeni v spisek, ki ga je pripravila Evropska Komisija in je letno objavljen v Uradnem Listu Evropskih Skupnosti, serija C, na podlagi obvestila Ministrstva za Gospodarstvo in Finance ter kovanci, ki imajo enake lastnosti, četudi niso zajeti v zgoraj omenjenem spiskuo. 1.2386363636363635 Application of tax on entertainment in the ordinary manner - Article 4 of Presidential Decree no. 544 of 1999 Uporaba davka na zabavo na navaden način - 4. člen, Odlok Predsednika Republike (O.P.R.) 1.1466666666666667 box of the taxpayer the identification data of the incorporated company; in part VK, in field "Last month of control" (VK1 field 2) shall report month 13 must be indicated. polje zavezanca identifikacijske podatke pripojene družbe; v preglednico VK v polje "Zadnji kontrolni mesec" (VK1 polje 2) mora biti naveden mesec 13. 1.0977653631284916 Art. 10, paragraph one, number 11 referred to above exempts the transfers of investment gold, even in the form of securities, for the financial operations provided for in letter c-quarter and c-quinquies, paragraph 1 of art. 67 of Presidential Decree no. 917 of 22 December 1986, if such operations are related to investment gold, as well as the mediation regarding the aforesaid transactions. Omenjeni 10. člen, prvi odstavek, št. 11 predvideva oprostitev davka za cesije naložbenega zlata, tudi v obliki vrednostnih papirjev za finančne posle, ki jih predvideva 67. člen, 1. odst., črke c-quater) in c-quinquies) odloka predsednika republike št. 917 z dne 22. decembra 1986, če se nanašajo na naložbeno zlato ter za posredovanje pri omenjenih poslih. 0.9361702127659575 27.43.0, i.e. subjects that produce zinc, lead and tin, in addition to semi-finished pro 27.43.0 in torej subjekti, ki proizvajajo, cink, svinec in kositer ter polobdelanci istih neže 1.2158119658119657 The same line must also be completed in the special circumstances in which a company outside the group, incorporated a controlling company in 2011, with the consequent discontinuance of the group in the course of the year, in order to indicate the surplus group credit (resulting from the VAT summarizing prospectus VAT 26 PR part VY of the return of the ex-controlling incorporated company) which has been set-off in 2011 by the incorporating company and for which the said company must provide guarantees as provided for by the Ministerial Decree of 13 December 1979. Ista vrstica se izpolni tudi v posebnem primeru, ko družba zunaj skupine pripoji v letu 2011 kontrolno družbo s posledičnim prenehanjem skupine v teku leta, da se navede presežek terjatve skupine (ki izhaja iz povzetne pregled DDV 26 PR preglednico VY napovedi družbe, bivše kontrolne pripojene), ki je bila kompenzirana v letu 2011 s strani pripojitvene družbe in za katero mora omenjena družba dati jamstva, ki jih predvideva ministrski odlok z dne 13.decembra 1979. 1.075268817204301 tion of the new ordinary VAT rate of 21%, introduced by article 2, paragraph 2-bis, letter a), of De dardne stopnje Ddv 21%, uvedene s črko a), odstavka 2-bis, 2. člena zakonskega odloka št. 138 1.518987341772152 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 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 1.1609403254972874 Carrying forward the information contained in the prospectus to the parts of the return In order to determine the business turnover and total purchases, some of the information contained in the prospectus A must be carried forward to parts VE and VF, in accordance with the criteria set out below: a) -if there is a gross taxable base (i.e. if line 13 has been completed) the amount referred to in line 15 (net taxable base at 20%) must be carried forward to line VE22 and the amount referred to in line 16 (net taxable base at 21%) must be carried forward to line VE23, in addition to the amounts of any other taxable operations carried out. Ponovna navedba podatkov iz pregleda v preglednicah davčne napovedi Za določitev obsega poslovanja in celotnega zneska nabav je potrebno nekatere podatke iz pregleda A navesti tudi v preglednicah VE in VF, skladno z merili, določenimi spodaj: a) - če obstaja bruto davčna osnova (tj. če ste izpolnili vrstico 13), je potrebno znesek iz vrstice 15 (davčna osnova brez 20%) navesti v vrstici VE22, znesek iz vrstice 16 (davčna osnova brez 21%) pa je treba navesti v vrstici VE23, poleg zneskov drugih obdavčljivih transakcij, ki so bile morebiti izvršene. 1.0435779816513762 Prospectus by controlling companies The controlling body or company is bound to submit two summaries for the group: - the VAT prospectus 26PR/2012 to be included with its own annual VAT return; - the VAT prospectus of the periodic payments, form 26LP/2012, which must be submitted, in the period provided for the submission of the VAT return (i.e. from 01 February to 01 October 2012), to the competent agent, enclosing a copy of VAT Prospectus 26PR/2012. Razpredelnice kontrolne družbe Kontrolna ustanova ali družba mora predložiti dve povzetni razpredelnici skupine: - povzetna pregledom DDV 26PR/2012, vključena v letni napovedi DDV; - razpredelnica obdobnih izplačil obrazca DDV 26LP/2012, ki mora biti predložen v obdobju, ki je predvideno za predložitev napovedi ddv (to je od 1. februarja do 1. oktobra 2012) pristojnemu izterjevalcu tako, da se priloži kopija Pregledom DDV 26PR/2012. 1.8235294117647058 Occasional operations under regime according to article 34-bis Občasni posli v režimu 34-bis člen 1.0238095238095237 as provided for in article 6, 3rd paragraph, of the Ministerial Decree of December 13, garancije, ki jih predvideva 6. člen, 3. odst. ministrskega odloka z dne 13.decembra 0.9545454545454546 The line for the total has been renumbered as VJ17 as a result. Posledično je bila vrstica za celoten znesek preštevilčena v VJ17. 1.9174311926605505 accordance with article 30, fourth paragraph (lesser credit surplus deductible for the three-year period, see Resolutions no. 4/DPF of 2008 and 56/E of 2011 as well as the instructions for completing part VR). sklepa št. 4/DPF iz leta 2008 in št. 56/E iz leta 2011, kakor tudi navodila za izpolnjevanje preglednice VR). 1.028301886792453 cree Law No. 331/1993); - the transfers of goods drawn from a VAT warehouse with transport or consignment out št. 331/1993); - predaj dobrin, črpanih iz depozita DDV, s prevozom ali pošiljko izven teritorija Evropske 1.105263157894737 Regime for young businesspeople and unemployed workers as provided for by article 27. paragraphs 1 and 2, of Decree Law no. 98 of 2011 - method for completing the form. Režim mladih podjetnikov in mobilnih delavcev v skladu s 1. in 2. odstavkom 27. člena uredbe z zakonsko močjo št. 98 iz leta 2011 - način izpolnjevanja. 1.0 It is Treba 1.407488986784141 "In case of a total division that does not imply the transfer of companies or business complexes, the obligations and rights resulting from applying VAT to the operations performed by the division company, including those concerning the filing of the annual return of the division company and the payment of the resulting tax, shall be fulfilled with mutual responsibility by the other beneficiary companies, or shall be exercised by the beneficiary company purposely designated at the time of the division; if no such company exists, the designated company is considered to be the beneficiary nominated first at the time of the division". "V primeru popolne odcepitve, ki ne zajema prenos podjetja ali kompleksov podjetja, obveznosti in pravice, ki izhajajo iz uporabe davka na dodano vrednost za posle, ki jih izvede odcepljena družba, vključno s tistimi, ki zadevajo predložitev letne napovedi odcepljene družbe in plačilo izhajajočega davka, morajo biti izpolnjeni s solidarno odgovornostjo drugih družb, ki so koristnice in jih lahko izvajajo družbe koristnice določene v aktu o odcepitvi. 1.0634057971014492 Costs relating to operations falling within the margin regime met by taxpayers (including auction agencies) who apply the analytical method and by those who apply the global method, must be indicated in line VF14, with the exception of purchases from minimum VATexempt taxpayers as set out in article 1, paragraph 96 and subsequent paragraphs, of Law no. 244 of 2008, which must be indicated in line VF16 of the return for the year in which they were entered in the records as required by article 38 of Decree Law no. 41/1995, being added to the amount of any non-taxable purchases made. Stroški za posle, ki spadajo v maržno ureditev ki jo imajo subjekti (vključno z agencijami za prodajo na dražbi), ki uporabljajo analitično metodo in tisti, ki uporabljajo globalno metodo, se uporabljajo v vrstici VF14, razen za nakupe subjektov, ki so uveljavljali minimalni režim v skladu s 1. členom, 96. odst. in naslednji zakona št. 244 v 2008, ki se navede v vrstico VF16, iz napovedi za leto v katerem so bili v register zabeleženi v skladu z 38. členom zakonskega odloka št. 41/1995, kot dodatek zneskom morebiti izvedenih neobdavčenih nakupov. 1.1217391304347826 It is pointed out that taxpayers which have adhered to group VAT payment in years before 2010 must complete line VR5, indicating: - for 2009 the amount indicated in line VL10 of the VAT/2010 return relating to 2009; - for 2010 the amount indicated in line VL10 of the VAT/2011 return relating to 2010; - for 2011 the amount indicated in line VL10 of the VAT/2012 return relating to 2011. Subjekti, ki so pristopili k Ddv skupine v letih pred letom 2010 morajo izpolniti vrstico VR5 in navesti: - za leto 2009 znesek naveden v vrstici VL10 napovedi za DDV/2010 za leto 2009; - za leto 2010 znesek naveden v vrstici VL10 napovedi za DDV/2011 za leto 2010; - za leto 2011 znesek naveden v vrstici VL10 napovedi za DDV/2012 za leto 2011. 1.2222222222222223 The installments must all be of the same amount and the first installment must be paid by the term set for the Zneski obrokov morajo biti enaki in prvi obrok se plača v roku, ki je predviden za plačilo 1.2348993288590604 The box in line VR8, certification of companies' and bodies' operational status must be crossed to indicate, during the request for the refund, that the company or body is operational. Kvadratek v vrstici VR8, potrdilo družbe in operativnih ustanov, mora biti označen za opozarjanje namesto zahteve za povračilo je pogoj operativnost. 0.9852216748768473 Paragraph five of art. 4 provides that transactions relative to gold and foreign currency are not considered commercial, where such transactions are carried out by the Bank of Italy and the Italian Ex 4. člen, peti odst.predvideva, da posli vezani na plato in tujo valuto niso komercializirani omejeno na tiste, ki jih izvaja Banca d'Italia in italijanski Urad za izmenjavo; gre za posle za katere ostaja 0.9758064516129032 letters a) and b), including also: - sales to purchasers or their commission agents made through transport or shipment of in b) med katerimi so zajete tudi: - cesije do cesionarjev ali trgovskih posrednikov, izvedene s prevozom ali špedicijo sred 1.0707964601769913 Calculation of income from farming for agricultural enterprises - Art. 1, paragraph 1093, Law no. 296 of 27 December 2006 Določanje kmetijskega prihodka za kmetijske družbe - 1. člen, 1093. odst., zakona št. 296 z dne 27. decembra 2006 0.9015151515151515 The invoice must contain the following wording "VAT not debited in terms of art. 17, paragraph 5 of Presidential Decree no. 633 of 1972" and the transferee is obliged to supplement the invoice by setting out the rate and the relative tax. Slednji mora izdati fakturo za cesije, ki zadeva ta kategorija brez bremenitve za davek z navedbo "DDV ni obračunan na podlagi 17. člena, peti odstavek, odloka predsednika republike št. 633 z 1972" in cesionar jo je dolžan vnesti z navedbo davčne stopnje in davka. 0.9545454545454546 Therefore, these companies shall fill in a Te družbe morajo izpolniti po navodilih tega 1.0580204778156996 In the same form the following parts must be completed: part VT, part VX in order to summarise the overall data of the annual amount to be paid or credit amount with reference to the subjects participating in the operation, and part VR; 3) as many forms as the number of the participants in the transformation. V istem obrazcu se izpolni preglednica VT, preglednica VX z namenom, da se povzamejo podatki z letnim zneskom, ki ga je treba vplačati ali terjatev, nanašajoč se na subjekte, ki so sodelovali v posli in preglednico VR; 3) toliko obrazcev, koliko je subjektov, ki so udeleženi v preoblikovanju. 1.2366412213740459 In this second return, the incorporating company shall report its own identification data in the box reserved for the declarant with appointment code 9 and in the V tej drugi napovedi mora družba pripojiteljica navesti svoje identifikacijske podatke v polje za prijavitelja s šifro funkcije 9 v 1.4156293222683265 The form below applies to those persons who carry out both monthly and quarterly payments and illustrates the way in which the VAT credit must be carried forward from one payment period to the other: 1) credit arising out of the payment for January: to be carried forward as a deduction against the payment for February; 2) credit arising out of the payment for February: to be carried forward as a deduction against the payment for March; 3) credit arising out of the payment for March: to be carried forward as a deduction against the payment for the 1st quarter; 4) credit arising out of the payment for the 1st quarter: to be carried forward as a deduction again st the payment for April; 5) credit arising out of the payment for April: to be carried forward as a deduction against the pay ment for May; 6) credit arising out of the payment for May: to be carried forward as a deduction against the pay ment for June; 7) credit arising out of the payment for June: to be carried forward as a deduction against the payment for the 2nd quarter; 8) credit arising out of the payment for the 2nd quarter: to be carried forward as a deduction again st the payment for July; 9) credit arising out of the payment for July: to be carried forward as a deduction against the pay ment for August; 10) credit arising out of the payment for August: to be carried forward as a deduction against the payment for September; 11) credit arising out of the payment for September: to be carried forward as a deduction against the payment for the 3rd quarter; 12) credit arising out of the payment for the 3rd quarter: to be carried forward as a deduction again st the payment for October; 13) credit arising out of the payment for October: to be carried forward as a deduction against the payment for November; 14) credit arising out of the payment for November: to be carried forward as a deduction against the payment for December; 15) credit arising out of the payment for December: to be carried forward as a deduction against the payment for the 4th quarter. Za subjekte, ki plačujejo tako mesečno kot trimesečno, je na voljo naslednja razpredelnica v namene prikaza načinov prenosa terjatev DDV iz enega likvidacijskega obdobja v drugega: 1) terjatev, ki izhaja iz izplačila za mesec januar: se vnese v odbitek plačila v mesecu februarju; 2) terjatev, ki izhaja iz izplačila za mesec februar: se vnese v odbitek plačila v mesecu marcu; 3) terjatev, ki izhaja iz izplačila za mesec marec: se vnese v odbitek plačila za 1.trimesečje; 4) terjatev, ki izhaja iz izplačila za 1.trimesečje: se vnese v odbitek plačila v mesecu aprilu; 5) terjatev, ki izhaja iz izplačila za mesec april: se vnese v odbitek plačila v mesecu maju; 6) terjatev, ki izhaja iz izplačila za mesec maj: se vnese v odbitek plačila v mesecu juniju; 7) terjatev, ki izhaja iz izplačila za mesec junij: se vnese v odbitek plačila za 2.trimesečje; 8) terjatev, ki izhaja iz izplačila za 2.trimesečje: se vnese v odbitek plačila v mesecu juliju; 9) terjatev, ki izhaja iz izplačila za mesec julij: se vnese v odbitek plačila v mesecu avgustu; 10) terjatev, ki izhaja iz izplačila za mesec avgust: se vnese v odbitek plačila v mesecu septembru; 11) terjatev, ki izhaja iz izplačila za mesec september: se vnese v odbitek plačila za 3.trimesečje; 12) terjatev, ki izhaja iz izplačila za 3.trimesečje: se vnese v odbitek plačila v mesecu oktobru; 13) terjatev, ki izhaja iz izplačila za mesec oktober: se vnese v odbitek plačila v mesecu novem 0.9369627507163324 Line VE34 indicate, in field 1, the sum of operations carried out with application of reverse charge, specifying them separately in the following fields: - field 2 domestic sales of scrap and other salvage materials as referred to in article 74, paragraphs 7 and 8, for which VAT is to be paid by the seller not subject to tax. Vrstica VE34 v polju 1 je potrebno navesti skupen znesek operacij, izvedenih z uporabo sistema reverse charge, ki so posamezno navedene v naslednjih poljih: - polje 2 cesije razbitin in drugega odpadnega materiala znotraj države v skladu s 74. členom, odstavki 7 in 8, za katere je predvideno plačilo DDV s strani cesionarja, pasivni davčni subjekt. 1.0740740740740742 These are purchases made from subjects as provided for in the final paragraph of art. 6 in addition to purchases from subjects who use the option provided for by art. 7 of Decree Law no. 185 of 2008 out (VAT cash accounting scheme). Gre za nabave, ki jih opravljajo subjekti v skladu z zadnjim odstavkom 6. člena ter za nabave subjektov, ki so uveljavljali določilo v skladu s 7. členom zakonskega odloka št. 185 z 2008 (Ddv po plačani realizaciji). 1.1184510250569477 A) Transformation occurred during the year 2011 1.If during the tax year to which the return is referred extraordinary operations have been performed or substantial subjective transformations have taken place, which have led to the extinction of the assignor (incorporated company, divided company, conferring, transferring or donating subject, etc.), the VAT return shall be filed by the subject still in existence (incorporating company, beneficiary, conferee, transferee, assignee, etc.). A) Preoblikovanje v letu 2011 1.Če so med davčnim letom, na katero se nanaša napoved bili izvedeni izredni posli ali večje preoblikovanje družbe in je to pomenilo izbris subjekta prosilca (pripojena družba, odcepljena družba, družba vlagateljica, cedent ali donator, itd.), napoved DDV mora biti predložena samo s strani subjekta upravičenca (pripojitvena družba, družba koristnica, družba prejemnica, subjekt cesionar, obdarovanec, itd.). 1.3097949886104783 NOTICE: it is emphasised that a copy of the abovementioned form signed in the original, must in any case be presented, attached to VAT form 26LP/2012, by the controlling company to the territorially competent tax collection agency (whether or not it contains a request for refund) with the inclusion of both guarantees provided by the individual companies, relative to the group credit surplus set off, as well as the guarantees provided by the controlling company for the group credit surplus set off, as provided for by art. 6 of the Ministerial Decree of 13 December 1979. OPOZORILO: primer zgoraj omenjene razpredelnice, podpisane v izvirniku mora biti predložen v prilogi obrazcu DDV 26 LP/2012 od kontrolne družbe do krajevno pristojnega izterjevalca (če zajema ali ne zahtevek za povračilo) s priloženimi jamstvi posameznih družb za lastne presežke kompenzirane terjatve, ali jamstva kontrolne družbe za kompenzirani presežek terjatve skupine v skladu s 6. členom ministrskega odloka z dne 13. decembra 1979. 0.8938775510204081 Part VR must be used to request the refund, pursuant to article 30, fourth paragraph (lesser of the deductible credit surpluses of the threeyear period), of the amount indicated in line VL10 in the VAT/2012 return form. Povrnitev manjšega presežka terjatve, ki se ne prenese na skupino Ddv Preglednica VR uporablja za prošnjo za povračilo v skladu s 30. členom, četrti odstavek (manjši odbitni presežek triletja), znesek naveden v vrstici VL10 napovedi za DDV/2012. 1.2173913043478262 waste and scrap metals; - 3 reserved for subjects that carry out activities identified by the code ATECOFIN 2004 leznih kovin; - 4 namenjeno subjektom, ki izvajajo dejavnosti določene s šifro ATECOFIN 2004 1.1720430107526882 tion of the return by these taxpayers, Prospectus A is provided in the Appendix (see under "Travel Agencies") nih subjektov je v dodatku predvidena preglednica A; (glej pri postavki "Potovalna agencija") 1.2580645161290323 If the bankruptcy proceedings have started during the year 2011 official receivers and courtappointed liquidators, shall file the VAT return concerning the entire tax year, inclusive of two forms: the first form concerns the transactions recorded in the part of the calendar year preceding the declaration of bankruptcy or forced administrative liquidation (remembering to cross the box in line VA3); the second form concerns the transactions recorded after this date. V primeru, da se je stečajni postopek začel v letu 2011 morajo stečajni in likvidacijski upravitelji predložiti letno napoved DDV za celo davčno leto in zajema dva obrazca: prvi, za posle registrirane v tistem delu koledarskega leta, pred napovedjo stečaja ali prisilne poravnave (potrebno je označiti kvadratek v vrstici VA3) in drugi za posle registrirane po tem datumu. 1.0307692307692307 Regime for young businesspeople and unemployed workers as provided for by article 27, paragraphs 1 and 2, of Decree Law no. 98 of 2011 Režim mladih podjetnikov in mobilnih delavcev v skladu s 1. in 2. odstavkom, 27. člena uredbe z zakonsko močjo št. 98 iz leta 2011 1.1775 It is to be noted, in fact, that if the procedure of group liquidation has not been renewed in the following year with reference to the same controlling company, or if the procedure finished during the course of the year of control, any group credit surplus for which reimbursement has not been requested may be deducted in the periodic liquidations following the discontinuance of the group only by the controlling body or company (cp. Circular Letter 13 of 05.03.1990). V primeru, da postopek izplačila skupine ni bila obnovljen v naslednjem letu, ker kontrolna družba, ali ko je postopek prenehal v teku leta kontrole, morebitni presežek terjatve skupine za katerega ni bilo zahtevano povračilo se lahko izračuna kot odbitek pri naslednjih obdobnih izplačilih po datumu prenehanja skupine, samo s strani ustanove ali kontrolne družbe (okrožnica št.13 z dne 05.03.1990). 1.15625 ticipants, in their original state or which are subject to handling or transformation; the bodies, which by law, (even subject to manipulation or transformation), arrange for the collective sale on behalf of the producers. člani združenj, udeleženci v izvornem stanju ali s predhodnim preoblikovanjem, ustanove, ki po zakonu poskrbijo, tudi s predhodnim preoblikovanjem za kolektivno prodajo za račun proizvajalcev. 1.0 • non-taxable intra-community purchases (art. 42, paragraph 1 of Decree Law 331/1993), • neobdavčeni nakupi med državami skupnosti (42. člen, 1. odst., zakonskega odloka št. 1.025 D) Reference turnover for the application of VAT in the year following the extraor D) Referenčni poslovni promet za DDV v letu po izrednem poslu ali večjem preobli 1.3 The following must also to be included in this line: - considerations for the transfers of goods and related ancillary services carried out vis-à-vis State Administrations or non-governmental organizations, recognized in terms of Law no. 49/1987, which in the manner established by Ministerial Decree of 10.03.1988, arrange for the transport or delivery abroad of goods for the accomplishment of humanitarian purposes, including those aimed at realizing development cooperation programmes or charitable or educational programmes (article 14 of Law no. 49 of 26.02.1987); - considerations for the performance of services rendered outside the European Union by travel and tourism agencies that fall within the scope of the special regime referred to in article 74-ter (Ministerial Decree no. 340 of 30 March 1999); - he difference between the considerations, which does not constitute the margin relative to the transactions falling within the special regime provided for by Decree Law no. 41/1995 (used goods etc.). V to vrstico je potrebno zajeti tudi: - plačila cesij sredstev in dodatne storitve , ki se izvajajo za Državno Upravo ali priznane nevladne organizacije v skladu z zakonom št. 49/1987 ki poskrbijo, glede na načine, določene z ministrskim odlokom 10.03.1988, za prevoz in špedicijo v tujino sredstev v humanitarne namene, vključno s tistimi, ki so namenjene realizaciji programov za kooperacijo in razvoj ali dobrodelne ali vzgojne dejavnosti (14. člen zakona št. 49 z dne 26.02.1987); - plačila za storitve zunaj EU potovalnih in turističnih agencij, ki spadajo v poseben režim 74-ter člena (ministrski odlok št. 340 z dne 30. marca 1999); - razlika med plačili, ki ni marža poslov, ki spadajo v poseben režim, ki ga predvideva zakonski odlok št. 41/1995 (rabljena sredstva itd.). 1.3544776119402986 One is reminded that instead of the request for refunds during the year, as provided for by article 8 of Presidential Decree of 14 October 1999, number 542, such credits may be set off against other taxes, contributions and other premiums owed only by persons who may legitimately request refunds during the year, in accordance with art. 38-bis, second paragraph. št. 542 z dne 14. oktobra 1999, se te terjatve lahko kot alternativa zahtevi po medletnem povračilu kompenzirajo z drugimi dajatvami, prispevki in premijami, ki jih morajo plačati samo subjekti upravičeni za medletno povračilo v skladu s 38-bis členom, drugi odstavek. 1.0969899665551839 Pursuant to art. 35, paragraph 6-ter of Decree Law no. 223 of 04 July 2006, converted by Law no. 248 of 04 August 2006, the aforesaid annual limit is raised to one million Euro with regard to subcontractors at least 80% of whose turnover was accounted for by services provided to fulfil subcontracting agreements (see line VR7). zakonskega odloka št. 223, z dne 4. julija 2006, ki je bil spremenjen z zakonom št. 248, z dne 4. avgusta 2006, se omenjena letna meja poviša na milijon evrov za podzakupnike, ki so v prejšnjem letu registrirali poslovni promet, sestavljen vsaj za 80% na podlagi pogodb podzakupa (glej vrstico VR7). 1.598984771573604 This operation, prior to the changes introduced by Decree Law no. 138 of 2011 (see Circular no. 45 of 2011) could be performed by decreasing the considerations by an amount resulting from the application of the following percentages established in relation to the different tax rates (separation percentage method): okrožnico št. 45 iz leta 2011), možno izvesti z znižanjem prihodkov za znesek, izračunan s pomočjo naslednjih odstotkov, določenih v zvezi z različnimi davčnimi stopnjami (metoda deleža izločitve): 0.975 Completion of part VH by taxpayers whose bookkeeping is done by third parties Regarding the completion of part VH, see Appendix under entry "Taxpayers whose bookkeeping is done by third parties". Izpolnjevanje preglednice VH s strani zavezancev, katerim vodijo knjige tretje osebe Za načine izpolnjevanja v preglednico VH glej Dodatek pri postavki "Zavezanci, katerim vodijo knjige tretje osebe". 1.564102564102564 payers to whom the regime governed by article 74-ter applies. cem iz režima, ki ga ureja 74-ter člen. 0.9894736842105263 cree Law no. 138 of 2011 and in force as of 17 September 2011, the part of the taxable base to iz leta 2011 in velja od 17. septembra 2011, se delež davčne osnove, ki se pripiše stopnji 20%, 1.296875 4.3 Controlling company - Summarising prospectus for the group - Form VAT 26PR/2012 Kontrolne družbe Povzetni pregled skupine Obrazec DDV 26PR/2012. 1.0113636363636365 • purchases of goods and services having as their object goods held in VAT deposits (art. • nakupi sredstev in storitev, katerih predmet so shranjena sredstva v skladišču DDV (50 0.9656419529837251 For subjects affected by the exceptionally adverse weather events in October 2011 in the provinces of La Spezia and Massa Carrara, art. 29, paragraph 15 of Decree Law no. 216 of 29 December 2011 provides for the extension until 16 July 2012 of terms relating for tax obligations and payments expiring between 01 October 2011 and 30 June 2012 (Decree Law no. 216 of 2011, currently being converted into law, provides that with a Prime Minister's ordinance, criteria for identifying the beneficiaries of the relief will be established). Subjekti, ki so jih prizadele izredne vremenske razmere v oktobru 2011 na območju pokrajin La Spezia in Massa Carrara, 15. odstavek, 29. člena uredbe z zakonsko močjo št. 216 z dne 29. decembra 2011 predvideva podaljšanje do 16. julija 2012 časovnih rokov za poravnavo obveznosti in plačil davkov, ki potečejo v roku od 1. oktobra 2011 do 30. junija 2012 (Uredba z zakonsko močjo št. 216 iz leta 2011, ki je v postopku spreminjanja, določa, da se z odlokom Predsednika Sveta Ministrov določijo merila za opredelitev subjektov, ki koristijo to olajšavo). 1.095890410958904 triangle" with the intervention of the domestic agent as transferor/transferee); (trikotnik skupnosti s posegom nacionalnega delavca kot cesionar-cedent); 1.1686746987951808 rate system for the deduction of the upstream tax, as for example takes place in the agricultural nega sistema za odbitek davka kot npr. v kmetijskih sektorjih, prireditvenih, itd.; 1.5 - line 4 must include the following: - v vrstico 4 se zajame: 0.9130434782608695 50-bis, paragraph 4, letters e) and h) of Decree Law 331/1993); člen, četrti odstavek, črka e) in h) zakonskega odloka št. 331/1993); 0.9807692307692307 • issue the declarant, within 30 days of the deadline provided for the electronic filing of the return, with the original return (the details of which were transmitted electronically), drawn up on a form which complies with the one approved by the Revenue • prav tako se v roku 30 dni od roka predvidenega za predložitev napovedi na elektronski način, prijavitelju izda izvirnik napovedi, katerega podatki so bili posredovani na elektronski način, izdelane na obrazcu, ki ga je odobrila Agencija za Prihodke in jo je 1.0056818181818181 but with tax payable in 2011) in order to allow for the corresponding amount already indicated in line VF14 of the previous return to be subtracted from the volume of purchases. nih letih, katerega davek zapade v plačilo v letu 2011) za omogočanje odštetja iz obsega nakupov ustreznega zneska, ki je že bil izpostavljen v vrstici VF14 predhodne napovedi. 1.2334801762114538 In practice the comparison must be carried out between the totals of the VAT computed in deduction with reference to the two preceding years, to be reflected in lines VR3 and VR4 respectively: - for the year 2009, the amount is the one resulting from the difference between the in Dejansko se primerjava izvede med obračunanimi odbitnimi zneski ddv z nanašanjem na dveh predhodni leti, ki se vnese v vrstice VR3 in VR4: - za leto 2009 izhaja znesek iz razlike med terjatvijo DDV, ki se odbije ali kompenzira, 1.4137931034482758 5 Subjects affected by exceptionally adverse weather events in October 2011 in the provinces of La Spezia and Massa Carrara 5 Subjekti, ki so jih prizadele izredne vremenske razmere v oktobru 2011 na območju pok 0.9218203033838973 As provided for by article 2, paragraph 36-vicies ter, of Decree Law no. 138 of 13 August 2011, converted into law with amendments by Law no. 148 of 14 September 2011, for subjects carrying on businesses or arts and professions with declared revenues of not over 5 million euros, who for all asset and liability transactions made while conducting their business use exclusively payment instruments other than cash and who in declarations relating to income tax and value-added taxes indicate the details identifying their relations with financial operators as provided for by article 7, sixth paragraph, of Presidential Decree no. 605 of 29 September 1973, the administrative penalties set out in articles 1, 5 and 6 of Legislative Decree no. 471 of 18 December 1997 may be reduced by half. V skladu z odstavkom 36 vicies-ter, 2. člena uredbe z zakonsko močjo št. 138 z dne 13. avgusta 2011, ki je bila s spremembami in dopolnitvami spremenjena v zakon št. 148 z dne 14. septembra 2011, je predvideno znižanje za polovico administrativnih sankcij iz 1., 5. in 6. člena zakonskega odloka št. 471 z dne 18. decembra 1997 za vsa podjetja, samostojne umetnike ali strokovnjake, katerih prijavljeni prihodki in prispevki ne presegajo 5 milijonov evrov, ki za aktivne in pasivne operacije pri izvajanju dejavnosti oziroma poslovanju uporabljajo izključno plačilne instrumente, ki niso denarna sredstva, in pri napovedih v zvezi z davki od dohodkov in davki na dodano vrednost navedejo identifikacijske podatke v zvezi z odnosi s finančnimi operaterji, kot je navedeno v 6. odstavku, 7. člena Odloka predsednika republike št. 605 z dne 29. septembra 1973. 1.6140350877192982 Box 6 must be crossed by non-resident traders, who have registered themselves directly in Italy in terms of art. 35-ter or who have formally appointed a tax representative within the State, in terms of paragraph 3 of art. 17, which agent is authorized to claim the VAT refund. Kvadratek 6 prekrižajo zavezanci ne rezidenti, ki so se neposredno identificirali v Italiji na podlagi 35-ter čl., oziroma ki so formalno imenovali, na podlagi 17. čl., 3. 0.4875 41/1995, must be included in line VE30; 2. odstavek, 38 člena zakonskega odloka 41/1995 mora biti zajeto v vrstico VE30; 0.9882352941176471 • the amount from line VF24 if in line VF30 box 1 has been crossed, reserved for tax • znesek vrstice VF24, če je bil v vrstici VF30 označen kvadratek 1, namenjen zavezan 1.356687898089172 the normal sphere of activity of the business or which are accessory to taxable operations, - occasional sales of used goods, - occasional operations which come under the regime provided for by art. 34-bis for con dajo v dejavnost podjetja ali ki so stranske obdavčljivim poslom - občasni posli uporabljenih sredstev - občasni posli, ki spadajo v režim v skladu s 34-bis. 0.9544626593806922 For subjects affected by the exceptionally adverse weather events from 04 to 08 November 2011 in the province of Genoa, art. 29, paragraph 15 of Decree Law no. 216 of 29 December 2011 provides for the extension until 16 July 2012 of terms relating for tax obligations and payments expiring between 04 November 2011 and 30 June 2012 (Decree Law no. 216 of 2011, currently being converted into law, provides that with a Prime Minister's ordinance, criteria for identifying the beneficiaries of the relief will be established). Subjekti, ki so jih prizadele izredne vremenske razmere od 04. do 08. novembra 2011 na območju pokrajine Genova, 15. odstavek, 29. člena uredbe z zakonsko močjo št. 216 z dne 29. decembra 2011 predvideva podaljšanje do 16. julija 2012 časovnih rokov za poravnavo obveznosti in plačil davkov, ki potečejo v roku od 04. novembra 2011 do 30. junija 2012 (Uredba z zakonsko močjo št. 216 iz leta 2011, ki je v postopku spreminjanja, določa, da se z odlokom Predsednika Sveta Ministrov določijo merila za opredelitev subjektov, ki koristijo to olajšavo). 0.7481481481481481 Conversely, if line VF53 has been completed by crossing box 2 in line VF57, no amount must be indicated, as there is no admissible deductible VAT. (Cp. the instructions for the completion of line VF19). V takih primerih morajo biti v vrstici VF57 označeni znesek v skladu z vrstico VF24; pa, če je bila izpolnjena vrstica VF53 z označitvijo kvadratka 2 v vrstico VF57 se ne vnese noben znesek, ker ni olajšave za ta davek (primerjaj navodila za izpolnjevanje vrstice VF19). 0.7941176470588235 In addition to the cases considered above, the refund is due when credit surpluses emerge from the returns for the last 3 years (2009-2010-2011), even if these are less than 2,582.28 euros. Povračilo najmanjšega presežka v triletju - 30. člen, 4. odstavek Poleg zgoraj navedenih možnosti pripada povrnitev tudi , ko iz napovedi za zadnja 3 leta (2009-2010-2011) izhajajo davčni presežki, tudi če so nižji od zneska 2.582,28 eur. 1.1598984771573604 Sales of the aforementioned goods made to private consumers are in contrast subject to VAT in accordance with ordinary rules, and therefore must be included exclusively in section 2 of part VE (for further information see Appendix under the entry "Scrap"); - field 3 sales of investment gold which have become taxable as a result of the choice made and the related services of intermediation carried out in national territory towards taxable entities, in addition to the amount of transfers of gold other than investment gold and of pure silver, made to subjects not liable to tax (for further details see Appendix, "Transactions relating to gold and silver"); - field 4 services rendered in the construction sector by subcontractors but not taxed pursuant to article 17, paragraph 6, letter a); - field 5 sales of commercial buildings or parts thereof as provided for by article 10, no. 8-ter, letter b) and letter d), for which the tax is payable by the seller, in accordance with article 17, paragraph 6, letter a-bis; - field 6 sales of cellular phones for which the tax is payable by the seller, as provided for by article 17, paragraph 6, letter b); - field 7 sales of microprocessors and central processing units before their installation in final consumer products for which the tax is payable by the seller, as provided for by article 17, paragraph 6, letter c). Cesije omenjenih sredstev, ki se izvajajo v odnosu do zasebnih porabnikov, so podvržene DDv po navadnih pravilih in morajo biti zajete izključno v razdelku 2 preglednice VE (za nadaljnjo poglobitev glej Dodatek, postavka "Razbitine"); - polje 3, cesije investicijskega zlata, ki so postale obdavčljive po izbiri in storitve posredovanja na ozemlju države do pasivnih davčnih subjektov, ter višina cesij zlata, ki ni investicijsko srebro in čisto srebro, ki se izvaja do pasivnih davčnih subjektov (za nadaljnje poglobitve glej Dodatek "Posli z zlatom in srebrom"); - polje 4 storitve podizvajalcev na gradbenem področju brez davčne bremenitve v skladu s 17. členom, 6.odst., črka a); - polje 5 cesije proizvodnih objektov ali delov objektov v skladu z 10. členom št. 8-ter, črka b) in črka d) za katere je obveznost cesionarja v skladu s 17. členom, 6. odst., črka abis); - polje 6 odstop mobilnih telefonov, za katere davek plača cesionar, skladno s črko b), 6. odstavka, 17. člena; - polje 7 odstop mikroprocesorjev in centralnih procesnih enot pred njihovo vgradnjo v izdelke za končne potrošnike, za katere mora plačati davek cesionar, skladno s črko c), 6. odstavka, 17. člena. 0.8636363636363636 Calculation of income for companies comprised by farmers - Art. 1, paragraph 1094, Law no. 296 of 27 December 2006 Določanje prihodkov za družbe, ki jih ustanovijo kmetijski podjetniki - 1. člen, 1094. odst., zakon št. 296 z dne 27. decembra 2006. 1.3129251700680271 If the taxpayer submits the unified return, the payment may be deferred until the expiry date for payment of the amounts owed according to said unified return, with an increase of 0.40% as interest for each month or part of month after 16 March, in consideration of the payment terms established by article 17 of Presidential Decree no. 435/2001 (see Circular no. 51/E of 14 June 2002). Če subjekt predloži enotno napoved, se lahko plačilo odloži do predvidenega roka za plačilo dolgovanih zneskov na podlagi omenjene enotne napovedi, ob povečanju za 0,40% iz naslova obresti za vsak mesec ali del meseca po 16. marcu, ob upoštevanju predvidenih rokov za plačilo v 17. členu O.P.R. 1.1573498964803313 a) considerations for non-taxable export sales as provided for by letters a) and b) of the first paragraph of art. 8, which include: - sales to purchasers or their commission agents made through transport or shipment of goods outside the territory of the European Union by or on behalf of the seller or his/her commission agents; - sales of goods picked up from a VAT deposit with transport or shipment outside the territory of the European Union (art. 50-bis, paragraph 4, letter g) of Decree Law no. 331/1993); - considerations for sales of goods and the performance of services equivalent to export sales (art. 8 bis, first paragraph) as part of own business activity; - considerations for the performance of international services or services connected with international trade (art. 9, first paragraph) as part of own business activity; - considerations for operations as provided for by articles 71 and 72, equated to those of provided for by articles 8, 8-bis and 9; - margins as provided for by Decree Law no. 41/1995, relating to non-taxable operations (concerning used goods, etc.) which make up the ceiling; a) zneski cesije za neobdavčljive izvoze v skladu s črkama a) in b) prvega odstavka, 8. člena, ki zajema tudi: - cesije v odnosu do cesionarjev ali komisionarjev slednjih, opravljenih s transportom ali odpremo izdelkov zunaj teritorija Skupnosti, za kar poskrbi ali na ime cedenta ali njegovih komisionarjev; - cesija izdelkov iz skladišč DDV s prevozom ali odpremo zunaj ozemlja Evropske Unije (50-bis člen, 4. odst., črka g) zakonskega dekreta št. 331/1993); - plačila za cesije izdelkov in storitev, ki so podobni cesiji za izvoz ( 8-bis člen, prvi odstavek), za opravljanje dejavnosti podjetja; - plačila za mednarodne storitve ali povezane storitve z mednarodno izmenjavo (9. člen, prvi odstavek), pri opravljanju dejavnosti svojega podjetja; - plačila za posle v skladu s členoma 71 in 72, izenačena s členi 8, 8-bis in 9; - marže v skladu z zakonskim dekretom št. 41/1995, za neobdavčljive posle (ki zadevajo rabljene izdelke, itd.), ki pomenijo zgornjo mejo; 1.8365384615384615 change Office; accordingly these are transactions in respect of which the tax remains excluded, whereas analogous transactions carried out by the agent banks now fall within the scope of VAT. izključitev iz davka, medtem ko enake posle izvajajo banke agenti, ki spadajo v področje aplikacije DDV. 2.3125 Fraudulent return: Reference, in the return, to assets that make up a total which is less than the effective one, and/or false liabilities, on the basis of a false representation of the compulsory accounting figures and making use of fraudulent means, when jointly: a) the unpaid tax is greater than 30,000 Euro; b) the full total of the amounts subtracted from the imposition is higher than 5% of the amount subject to VAT which is indicated in the return or, in any case, higher than 1,000,000 Euro False return: Reference, in the return, to assets that make up a total which is less than the effective one, and/or false liabilities, when jointly: a) the unpaid tax is greater than 50,000 Euro; b) the full total of the components subtracted from the imposition is higher than 10% of the amount subject to VAT which is indicated in the return or, in any case, higher than 2,000,000 Euro Goljufiva napoved: v napovedi so navedeni aktivni elementi za višino, ki je nižja od dejanske in/ali pasivni fiktivni elementi na podlagi lažne predložitve obveznih knjig in uveljavljanje goljufivih sredstev, ko skupaj: a) plačani davek višji od 30.000 eur; b) skupni znesek neobdavčenih elementov je večji od 5% obdavčenega DDV zneska se v napoved navede in je višji od 1.000.000 eur 1.2730994152046784 Obviously the exemption does not apply if the taxpayer has also performed taxable operations (still referring to activities managed with separate accounting systems) or if inter-community operations have been recorded (article 48, paragraph 2, Decree Law no. 331 of 1993) or adjustments have been made according to art. 19-bis2 or purchases have been made for which tax is due from the transferee on the basis of specific dispositions (purchases of gold, pure silver, scrap etc…); - minimum VAT-exempt taxpayers as per article 1, paragraphs 96 to 117, of Law no. 244 of 24 December 2007; - agricultural producers who are exempt from the fulfilment of the obligations under the paragraph 6 of article 34; - taxpayers who carry out activities relating to the organization of games, entertainment and other activities set out in the tariff enclosed under Presidential Decree no. 640 of 26 October 1972, who are exempt from the fulfilment of VAT obligations under the sixth paragraph of article 74 and who did not opt for the application of VAT in the ordinary manner (see Appendix under "Entertainment and performing activities"); - individual firms that have rented their only company and do not practice any other VAT related activity (see circular letters no. 26 of 19 March 1985 and no. 72 of 04 November 1986); - taxable persons, who are resident in other member states of the European Community, in the circumstances referred to in the second period of paragraph 3 of article 44 of Decree Law no. 331 of 1993 if, during the tax year they have only carried out transactions, which are not taxable, which are exempt, which are not subject to VAT or which do not carry an obligation to pay the tax; - subjects who have opted for the applications of the dispositions provided for by Law number 398 of 16 December 1991 regarding VAT exemption for all earnings obtained from commercial activity associated with institutional aims (see Appendix under the entry: "Entertainment and performing activities"); - taxpayers with domicile or residence outside the European Community, unidentified at community level, who have identified themselves for VAT purposes in the territory of the členom, ali so bili izvedeni nakupi za katere je cesionar moral plačati davek na podlagi posebnih določil (nakup zlata, čistega srebra, razbitin); - minimalni zavezanci v skladu s 1. členom, odstavki od 96 do 117, zakona št. 244 z dne 24. decembra 2007; - kmetijski proizvajalci, ki so oproščeni obveznosti v skladu s 34. členom, 6. odstavek; - organizatorji iger, zabave in drugih dejavnosti, navedenih v tarifi, priloženi odloku predsednika republike št. 640 z dne 26. oktobra 1972, ki niso zavezani za DDV v skladu s 74. členom, šesti odstavek, ki niso v sistemu DDV na reden način (glej v prilogi postavko: "Zabaviščna in prireditvena dejavnost"); - individualna podjetja, ki so dala v najem edino podjetje in ne izvajajo drugih dejavnosti, ki so pomembne za DDV (okrožnica št. 26 z dne 19. marca 1985 in št. 72 z dne 4. novembra 1986); - subjekti, pri katerih obdavčenje miruje, ki imajo prebivališče v drugih državah članicah Evropske unije, v primerih, kot so podani v drugi vrstici 3. odst. 44. člena zakonskega odloka št. 331 iz leta 1993, pa so v davčnem obdobju opravljali samo neobdavčljive operacije, davka oproščene operacije oziroma take, ki niso podvržene obdavčitvi ali so kako drugače neobvezne plačila davka; - subjekti, ki so izvajali opcijo za uporabo določila, ki ga vsebuje zakon št. 398 z dne 16. decembra 1991 so oproščeni DDV za vse Prihodke, ki so jih dosegli pri izvajanju gospodarskih dejavnosti povezanih z institucionalnimi cilji (glej postavko v prilogi: "Zabaviščna in prireditvena dejavnost"); - subjekti, ki imajo domicil, ali so rezidenti zunaj Evropske Skupnosti niso identificirani v okviru Evropske skupnosti in so se identificirali kot zavezanci za DDV na ozemlju države 1.6347150259067358 Obligations of dental technicians and other health workers By virtue of Law no. 7 of 17 January 2000, which regulates transactions relative to gold and silver, subjects carrying out health professions and skills and in particular dental technicians and dentists who carry out exclusively VAT exempt transactions referred to in art. 10, no. 18 are obliged to submit the annual VAT return, in terms of article 17, paragraph five, with the application of the so-called reverse-charge mechanism if, during the fiscal year they purchased: - gold material and semi-worked articles with a purity equal to or superior than 325 thousandths. V skladu z zakonom št. 7 z dne 17. januarja 2000, ki ureja posle v zvezi z zlatom in srebrom, subjekti, ki izvajajo zdravstveni poklic in predvsem zobozdravstveni tehniki in zobozdravniki, ki izvajajo izključno posle, ki niso obdavčeni z DDV v skladu z 10. členom , št. 18 morajo predložiti letno napoved DDV, če so v davčnem letu izvedli v skladu s 17. členom, peti odstavek, z uporabo 1.1395348837209303 the amounts to be reflected in line VL9 of the VAT/2012 return relative to the 2011 year, only for znesek, ki je naveden v vrstici VL9 napovedi DDV/2012 za leto 2011, za samo tisti del, 1.4824120603015076 "The relevant procedure under discussion, in the same way as for the imports of investment gold, entails the enclosure (by the taxable subject) of a certificate with the customs declaration on the subject's own letterhead, which specifies how the regulation invoked is rendered operative" (circu "Način zajema kot za uvoze investicijskega zlata izjavo pasivnih subjektov, ki se priloži carinski deklaraciji, potrditev na papirju z glavo v katerem je izrecno specificiran naslov iz katerega se iz 1.1741573033707866 Line VE30 indicate, in field 1, the total of exports and other non-taxable operations which contribute to the formation of the ceiling as provided for by art. 2, paragraph 2, of Law no. 28 of 18 February 1997. V vrstico V30 navedite v polje 1 vse izvoze in druge obdavčljive posle, ki pripomorejo k oblikovanju limita v skladu z 2. členom, 2. odst. zakona št. 28 z dne 18. februarja 1997. 0.6159420289855072 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 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. 0.998220640569395 "1" non-operating company for the year to which the return applies; "2" non-operating company for the year to which the return applies and for the previous year; "3" non-operating company for the year to which the return applies and for the two previous years; "4" non-operating company for the year to which the return applies and for the two previous years and which has not carried out significant operations for VAT purposes not less than the amount derived from the application of the percentages set out in article 30, paragraph 1, of Law no. 724 of 1994. V kvadratek se navede šifro, ki ustreza naslednjim situacijam: - "1" nedejavne družbe za leto, ki je predmet davčne napovedi; - "2" nedejavne družbe za leto, ki je predmet davčne napovedi in za predhodno leto; - "3" nedejavne družbe za leto, ki je predmet davčne napovedi in za dve predhodni leti; - "4" nedejavne družbe za leto, ki je predmet davčne napovedi in za dve predhodni leti in ni v tromesečju izvedlo poslov, ki so pomembni v DDV namene, ki niso nižji od zneska in izhaja iz uporabe odstotkov v skladu s 30. členom, 1. odstavek, zakona št. 724 v 1994. 1.9173553719008265 Box 4 must be crossed by taxpayers that claim the refund in terms of art. 30, paragraph 3, letter c) limited to the tax relating to the purchase or import of depreciable goods as well as of goods and services for study and research. ods., črka c), z omejitvijo na davek za nakup ali uvoz odpisnih dobrin ter dobrin in storitev za študije in raziskovanja. 0.9047619047619048 to such operations. Iz takšnih proizvodov 1.2695035460992907 The line must also indicate, in the case of incorporations of subjects outside the VAT group, any credit accumulated by the incorporated company during the year preceding the one in which the extraordinary operation took place and any credit accumulated by the incorporated company during the year in which the incorporation took place (cp. paragraph 3.4.3). V vrstici pa morajo biti navedeni, v primeru pripojitve subjektov, ki ne spadajo v skupino DDV, dospele terjatve pripojene družbe iz leta pred tistim, v katerem je bila izvedena izredna operacija, in terjatve, ki jih je obračunala med letom, v katerem je prišlo do pripojitve (prim. 1.1133333333333333 In field 2 of line VR1 it must reflect the portion of the refund in respect of which taxpayer intends making use of the refund procedure via the tax collection agency. V vrstico VR1, polje 2 zavezanec navede znesek povračila, za katerega želi izvajati poenostavljeni postopek povračila potom agenta za dviganje davkov. 0.861878453038674 Line VF53 must be completed by taxpayers who in carrying out activities that give rise to taxable operations have occasionally carried out exempt operations Vrstico VF53 izpolnijo subjekti, ki so pri izvajanju dejavnosti, ki omogočajo izvajanje obdavčljivih poslov, občasno izvajali neobdavčljive posle ali zavezanci, ki so, pri izvajanju 1.048951048951049 The following information must be provided: - in line 1 indicate the aggregate amount of the considerations, gross of the tax, relative to the transac Podatki, ki jih je treba navesti, so naslednji: - v vrstico 1 se navede skupna višina plačil, ki se dolgujejo kupcem z davkom za izvedene posle 1.032967032967033 In this regard, the front page of the UNICO 2012 (Personal Income Tax Return) form has a specific box, which if crossed indicates that part VO has been completed by the aforesaid subjects. V ta namen je na naslovni strani obrazca UNICO 2012 predviden poseben kvadratek, katerega oznaka omogoča signaliziranje prisotnosti preglednice VO, ki jo izpolnijo omenjeni subjekti. 1.4606741573033708 A copy of the notification from the Revenue Agency confirming receipt of the communication must also be provided to the declarant. podpisal zavezanec skupaj s kopijo obvestila Agencije za Prihodke, ki potrdi njen prejem. 1.2861111111111112 - the intra community transfers of agricultural products included and not included in the first part of table A, enclosed to Presidential Decree no. 633, made by agricultural producers falling within the special regime referred to in article 34 of the aforesaid Decree; - the intra-community transfers of goods taken from a VAT warehouse with delivery to another member State of the European Union (art. 50-bis, paragraph 4, letter f) of Decree Law no. 331/1993); - cesije kmetijskih proizvodov med državami Skupnosti, ki so ali ne zajeti v tabela A - prvi del, priloženi odloku predsednika republike št. 633, ki jih izvajajo kmetijski prozvajalci, ki spadajo v poseben režim v skladu s 34. členom istega odloka; - cesije med državami Skupnosti sredstev vzetih iz skladišča DDV s špedicijo v drugo državo članico EU (50-bis. 0.7431906614785992 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. 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. 1.053191489361702 Refund of the lesser of the deductible surpluses of the three-year period - Article 30, paragraph 4 povračilo, v skladu s četrtim odstavkom 30. člena (manjši odbitni presežek v treh letih, prim. 0.7240896358543417 The part concerning the taxpayer must report the taxpayer's details and appointment code 6; - form no. 01 shall report the operations performed through the tax representative, filling in only in this form also section 2 in the part VA, sections 2 and 3 of part VL and parts VC, VH, VR, VT, VX and VO summarizing all the operations performed by the non resident taxpayer; - form no. 02 shall report the operations performed through the institute of direct identification, indicating, in line VA1, field 5, the VAT reg. V polje prijavitelja mora davčni predstavnik navesti svoje podatke tako, da vpiše šifro funkcije 6; - v obrazec 01 se navedejo opravljeni posli tako, da se uveljavlja institut davčnega zastopanja tako in se izpolni samo ta obrazec tudi v razdelek 2. preglednice VA, razdelek 2. in 3. preglednice VL, ter preglednice VC, VH, VR, VT, VX in VO, ki povzemajo vse posle, ki jih izvede zavezanec, ki ni rezident; - v obrazcu št. 02 morajo biti navedena opravila tako, da se uveljavlja institut neposredne identifikacije in se v vrstico VA1, polje 5, navede identifikacijska številka DDV, ki je bila subjektu nerezidentu dodeljena in jo slednji uporablja za neposredno izpolnjevanje obveznosti DDV ter se jo nato izbriše. 0.68 c-quinquies "the capital gains and other sources of income, other than those mentioned previously, which are realized by means of transfers for a money consideration or by finalizing rela Pri uporabi te črke se pri finančnih instrumentih upoštevajo tudi omenjena razmerja"; - črka c-quinquies "presežki in drugi prihodki, ki so drugačni od predhodno navedenih in so bili realizirani s cesijo vrednostnih papirjev ali zaključevanjem proizvodnih odnosov kapitalskih 1.050561797752809 Line VE30 must indicate the amount of the non-taxable operations that contribute to the formation of the ceiling as provided for by art. 2, paragraph 2, of Law no. 28 of 18 February 1997. V vrstici VE30 se navede znesek neobdavčljivih poslov, ki prispevajo k oblikovanju zgornje meje v skladu z 2. členom , 2. odst., zakona št. 28 z dne 18 .februarja 1997, predvsem: 1.141025641025641 - partial division, with which the company transfers only part of its equity to one or mo - delna odcepitev na podlagi katere odcepljena družba prenese samo del svojega 1.0828729281767955 purchasing vehicles must, in terms of paragraph 5 of art. 30 of the abovementioned Law, apply the marginal VAT regime stipulated for sellers of used goods, when the vehicle is subsequently resold. 15% ali 50% davčne osnove v skladu s 30. členom, 5. odst. navedenega zakona ob naslednji prodaji uporabljajo sistem DDV od marže, ki je predvidena za prodajalce rabljenih predmetov. 1.0204081632653061 te) and the transfers of goods not subject to VAT because they have a zero margin (on the assumption sle znotraj države) ter cesije sredstev, ki niso obdavčeni z DDV zaradi tega ,ker je njihova marža 1.5809523809523809 • in column 4, the type of relation, using the codes provided in the table below (see the provision issued by the Director of the Revenue Agency of 20 December 2010): • v stolpcu 4 vrsta odnosa, pri tem je potrebno uporabiti šifre iz tabele, navedene v nadaljevanju (prim. 1.375 Starting from this date, in fact, the reverse-charge mechanism has become applicable (for more details see circular no. 59 of 2010). Od tega datuma naprej namreč se je začel uporabljati sistem reverse charge (za podrobnosti prim. 0.6617647058823529 In part VH for the assignor, data relative to V preglednici VH subjekta prosilca, morajo biti navedeni podatki, ki 1.14375 Arising out of the provisions of paragraph 6 of article 30 of Law no. 388 of 23 December 2000, taxable subjects, who were charged VAT equivalent to 15% or 50% of the taxable base when Vedeti je treba, da v skladu s 30. členom, 6. odst. zakona št. 388 z dne 23. decembra 2000, pasivni davčni zavezanci bremenjeni za nakup vozil z obračunanim DDV 1.845679012345679 - field 3 the total sum of intra-community sales of goods, taking into account adjustments as per article 26, entered in the records of invoices issued (article 23) or in the records of payments for supplies received (art. 24); - field 4 the total of all sales of goods made to San Marino customers. v skladu s 26. členom, zapis v register izdanih faktur (23.člen) in plačil (24.člen); - polje 4 znesek vseh cesij sredstev, ki se izvedejo do delavcev San Marina. 0.5404040404040404 This limit refers to the whole fiscal period and not to the individual refund claimed (art. 38 bis and R.M. Ta meja se nanaša na vsa povračila, izplačana v teku stečajnega postopka, ne pa za posamezna davčna obdobja (primerjaj M.S. št. 54/E, z dne 19. junija 2002); - subjekte, ki so omenjeni v 8. čl. Z.O. 0.9782608695652174 4.3.3 - PART VW - PAYMENT OF ANNUAL GROUP TAX 4.2.9 - PREGLEDNICA VL - PLAČILO LETNEGA DAVKA 0.7290322580645161 Part VW constitutes a summary of amounts for the purposes of the annual payment of the group tax debit or credit. 4.3.3 - PREGLEDNICA VW - PLAČILO LETNEGA DOLGA SKUPINE Preglednica VW je povzetek zneskov v namene letnega izplačila obveznosti ali terjatve davka skupine. 1.2808988764044944 of purchases pertaining to them - exclusively exempt operations as provided for by no. 1-9 of art. 10 which do not nakupov - izključno oproščene posle, predvidene od številke 1 do 9, 10. člena , ki ne spa 0.6431718061674009 As an exception to the general rules regarding VAT, article 74-quater, provides specific provisions for show business activities, which deal with: 74-quater člen predvideva, v odstopanju od splošnih pravil glede DDV, posebna določila za prireditvene dejavnosti, ki zadevajo: - določanje trenutka obdavčenja na začetku izvajanja prireditve, razen za posle, ki se izvajajo kot 1.5 INSTRUCTIONS NAVODILA 0.7924528301886793 Ministerial Circular no.52 of December 03, ministrsko okrožnico št. 52, z dne 3. decembra 1991). 0.7771739130434783 The amounts must be indicated in units of euro, rounded up if the decimal fraction is equal to or more than 50 eurocents or down if it is less. Zavezanec zapiše zneske v evrih tako, da zaokroži vsoto navzgor, ko je decimalno število enako ali večje od 50 centov evra, in navzdol, ko je decimalno število manjše od omenjene meje. 1.2277227722772277 For this purpose, in the spaces in which the amounts are to be entered two final zeros have been preprinted after the comma. V razdelkih, namenjenih zneskom, sta bili v ta namen natisnjeni dve končni ničli po decimalni vejici. 1.5272727272727273 The form must bear the legible signature of the controlling organisation or company. Obrazec čitljivo podpiše kontrolna ustanova ali družba. 0.944206008583691 If there are more than 11 controlled companies, other summary forms must be used, in which completion of the first box, reserved for the controlling company, and the box "Attached to VAT form 26LP/2012", must be omitted. V primeru, da je več kot 11 nadzorovanih družb, se uporabi več obrazcev, v katerih se ne izpolni prve preglednice, ki je namenjena nadzorujoči družbi, prav tako se pusti neizpolnjeno preglednico "Priloge k preglednici DDV 26LP/2012". 1.0481927710843373 Note that among these guarantees it is necessary to include the guarantee which relates to the credit transferred to group payment by the controlling company, resulting from line VK24 of its own return; - the guarantee provided by the controlling company for any excess group credit paid for the previous year (line VS30 of the VAT form 26PR/2012). Poudarjamo, da je potrebno med ta jamstva vključiti tudi jamstvo presežka dobropisa, ki ga je nadzorujoča družba prenesla pri skupnem, in ki je navedeno v vrstici VK24 prijave družbe; - jamstva nadzorujoče družbe za morebitne kompenzirane presežke dobropisa skupine podjetij iz prejšnjega leta (vrstica VS30 pregleda DDV 26PR/2012). 1.0327868852459017 The following documents must be enclosed with the VAT form 26LP/2012, as already stated in the introductory remarks: - a copy of the VATform 26PR/2012, completed in the annual return of the parent company, with original signature; - the guarantees required by article 6 of the Ministerial Decree of December 13, 1979 regarding excess credits transferred from companies adhering to group payments that were set-off, for VAT purposes, in 2011. Obrazcu DDV 26LP/2012 mora zavezanec priložiti, kot je omenjeno že v uvodu, naslednje dokumente: - kopijo pregleda DDV 26PR/2012, izpolnjenega v letni prijavi s strani vodilne družbe, s podpisom na originalnem dokumentu; - garancije, ki jih določa 6. člen M.O. z dne 13. decembra 1979 in ki se nanašajo na presežke dobropisa, ki so jih prenesle družbe, ki se udeležijo skupnega in ki so prejele kompenzacijo za DDV v letu 2010. 1.0234375 Note that a copy of the VAT form 26PR/2012, bearing the original signature, must be enclosed with the VAT form 26LP/2012 submitted. Opozarjamo, da mora zavezanec kopijo pregleda DDV 26PR/2012 s podpisom na originalnem dokumentu priložiti obrazcu DDV 26LP/2012. 1.1232876712328768 The form must be returned by the controlling company to the local tax collection agency in relation to its own tax domicile within the terms set forth by provisions currently in force for the submission of the annual VAT return (01 October 2012). Nadzorujoča družba mora vročiti obrazec pristojnemu agentu za izterjave davkov na podlagi svojega davčnega bivališča v roku enakih časovnih rokov, kot jih določajo veljavne določbe za vročitev letne prijave DDV (1. okto 0.5933232169954477 - at lines VK22 and VK23, respectively, the excess debt or credit transferred, carried forward from lines VK22 and VK23 of the annual return of each single company; - in the box "Calculation of advance payment", the total amount of the resulting debts or credits transferred to the group for the controlling body or company for the purposes of calculating the advance payment to be made (cp. - v vrsticah od 1 do 12 zneske v dobro ali v breme vsake družbe, ki uveljavi obračun DDV za celotno skupino podjetij; - v vrstici "Letni proračun" dobropis ali dolg, ki je bil prenesen med letno prijavo in ki izhaja iz ustrezne vrstice letne prijave vsake družbe (vrstica VX2 oziroma vrstica VX1); - v vrstici VK22 in VK23, vpišite prenesene presežne izgube in presežni znesek, ki jih navajata vrstici VK22 in VK23 letne prijave vsake posamezne družbe; - v preglednici "Izračun akontacije" za vsako družbo naveden skupni znesek vsot v breme ali v dobro, prenesen na skupino, ki je lahko koristen za nadzorovano ustanovo pri določanju plačila akontacije (prim. 0.6091954022988506 - the VAT registration number of the company to which Vsaka preglednica mora vsebovati: - številko DDV družbe, na katero se nanašajo podatki; 1.935483870967742 (Reserved for controlling Body or Company) (unless otherwise specified, the statutory provisions referred to, relate to Presidential Decree No. 633 of October 26, 1972, as amended) (če ni drugačnih navodil, se besedilo sklicuje na člene Odloka predsednika Republike (O.P.R.) 1.0450704225352112 The VAT form 26LP/2012, which provides a summary of periodic payments made by companies participating in group VAT payments as per article 73, must be submitted by the parent company to the local tax collection agency, together with the VAT form 26PR/2012 and any other guarantees provided by companies participating in the procedure with regard to excess credit set-off. V skladu s 73. členom , mora vodilna družba vročiti Agentu za izterjatve davkov na teritoriju, skupaj s pregledom DDV 26PR/2012 in z morebitnimi garancijami družb, ki se udeležijo postopka za kompenzirane presežne zneske, tudi obrazec DDV 26LP/2012, ki vsebuje pregled obdobnih izplačil družb udeležencev pri postopku plačila DDV za celo skupino podjetij. 0.71875 VAT Registration Number CODICE FISCALE - DAVČNA ŠTEVILKA 1.5046728971962617 If, by the expiration of the presentation, numerous Communications referring to the same period have been submitted, the last one substitutes the preceding ones. Če ste do roka za oddajo vložili več prijav za isto obdobje, zadnja oddana prijava nadomesti vsa predhodna. 0.9543726235741445 In addition, the row indicates the tax relative to acquisitions made by subjects who have taken advantage of the VAT regime for cash under art. 32-bis of Law decree n. 83 of 2012, registered in prior periods, for which there is the right to deduction. V vrstici se poleg tega navede tudi davek za nakupe dobrin, ki so jih opravile osebe, ki koristijo režim DDV za blagajno, opredeljen v členu 32-bis zakonske uredbe št. 83 iz leta 2012, registrirane v predhodnih obdobjih, za katere je obstajala pravica do odbitka. 0.9470899470899471 The field is completed also in the case in which the corporation or company with monthly settlements has left the group VAT settlement in the second or third month of the quarter. Polje se izpolni tudi v primeru, da je ustanova ali družba, podvržena mesečnim plačilom DDV, izstopila iz režima plačila DDV celotne skupine podjetij v drugem ali tretjem mesecu četrtletja. 1.0 • the first containing the data of the settlements made by the same subject in the quarter referred to by the Communication; • prva prijava mora vsebovati podatke o plačilih, ki jih je izvedel sam subjekt v četrtletju, na katerega se nanaša prijava; 1.1015625 The row must also include the taxable amount relative to the operations for which tax is due by the dealership, based on specific provisions. V vrstico mora biti vključena tudi davčna osnova za posle, za katere je v skladu z določbami dolgovan davek s strani odstopnika. 0.7713414634146342 The taxpayers who adopt, by obligation of law or by option, special criteria for the determination of the tax due or deductible (for example, special agricultural regimes, agritourism, etc.) shall be indicated in row VP4 (collectible VAT) and in row VP5 Zavezanci, ki zaradi zakonskih določil ali po lastni izbiri v davčnem letu uporabijo posebne kriterije določanja davka ali davčnega odbitka (na primer posebni kmečki režim, kmečki turizem, itd.), morajo v vrstico VP4 (izterljiv DDV) in v vrstico VP5 (davčni odbitek DDV) navesti davek, ki izhaja iz uveljavitve posebnega režima. 1.2238805970149254 Indicate the amount of VAT on credit calculated in deduction, resulting from previous settlements of the same calendar year (without considering the credits requested for reimbursement or in compensation through presentation of the TR VAT Model). Navedite znesek DDV v dobro, izračunan kot odbitek, ki izhaja iz prejšnjih plačil v istem koledarskem letu (ne upoštevajte zneskov v dobro, uporabljenih za kompenzacijo s predložitvijo obrazca TR DDV). 1.2589928057553956 In the previously illustrated case of prepayment of the quarterly periodic settlement in coincidence with that of the third month of each calendar quarter, for the purposes of the determination of the carry over of the VAT credit in the course of the year is it necessary to refer to the credits indicated in points 3-4 of the sequence defined above. V že prikazanem primeru akontacije obdobnega četrtletnega plačila, ki sovpada s plačilom v tretjem mesecu vsakega koledarskega četrtletja, se je za namen prenosa dobropisa DDV-ja v teku leta potrebno sklicevati na dobropise, navedene v korakih 3 in 4 zgoraj opisanega zaporedja. 1.004158004158004 With relation to the verification of the timeliness of the Communications presented by telematic means, the timeliness of the Communications transmitted within the aforementioned deadlines are considered, but discarded by the telematic service, as long as they are retransmitted within 5 days from the date contained in the communication of the Revenue Agency that confirms the reason for the change (see circular of the Ministry of Finance - Revenue Department n. 195 of 24.09.1999. V zvezi s preverjanjem pravočasne elektronske oddaje prijav štejejo za pravočasno vložene tiste prijave, ki so poslane v predvidenem roku skladno z dokumentom št. 322 z dne 22. julija 1998 in kasnejšimi spremembami, ki jh je elektronski sistem sicer zavrnil, vendar so bile znova poslane v roku petih delovnih dni po datumu izdaje uradnega obvestila s strani Agencije za prihodke, ki navaja razloge za zavrnitev (okrožnica Ministrstva za Finance - Oddelek za Prihodke št. 195 z dne 0.8208333333333333 In column 1, indicate the amount of VAT to pay, or to transfer to the parent corporation or company that adheres to group VAT settlements, equal to the result of the following formula, if positive: Navedite v stolpcu 1 znesek DDV za plačilo ali za prenos na matično ustanovo ali družbo, v primeru ustanove ali družbe, ki je vključena v postopek skupnega plačila DDV cele skupine, enak rezultatu naslednje enačbe, če je slednji pozitiven:: 1.125 Obligation to telematic presentation Obveza za elektronsko pošiljanje 1.1336116910229646 It is noted that in the case of a controlled corporation or company participating in the group VAT settlement which has exited from the group after the date of 27 December (final term established for payment of the VAT deposit), following, for example, a merger with an external company, the credit arising from the amount of the payment due by the parent corporation or company for the controlled merged corporation or company shall be included in the present row of the Communication of the merging company relating to the month of December. Upoštevajte, da v primeru nadzorovanih ustanov ali podjetij, ki sodelujejo v postopku skupnega plačila DDV cele skupine, ki zapustijo skupino po 27. decembru (skrajni rok za plačilo DDV) kot posledica, na primer, pripojitve v zunanjo družbo, se mora v to vrstico Prijave družbe, kateri so se pripojile in ki se nanaša na mesec december, vključiti tudi kredit, ki izhaja iz zneska akontacije, ki jo dolguje matična ustanova ali družba za pripojeno nadzorovano ustanovo ali družbo. 1.4935483870967743 ATTENTION The tax relative to particular types of operations for which the same, based on specific provisions, is due by the dealership (example, inter-communal acquisitions and art. 17, paragraphs 2, 5, 6 and 7), or by subjects operating in particular business sectors for the sales made by them (example, art. 74, first paragraph, letter e), art. 74-ter, paragraph 8), must be included, such as collectable VAT, in row VP4 and, such as deducted VAT, in row VP5. POZOR davek, ki se nanaša na posebne vrste poslov, za katere mora taistega na podlagi posebnih predpisov poravnati prevzemnik (npr. nakupi znotraj Skupnosti in odstavki 2, 5, 6 in 7 člena 17), oziroma osebe, ki delujejo v posebnih sektorjih dejavnosti za provizije, ki so jih plačale (npr. prvi odstavek, črka. 1.1833333333333333 The relative data is recovered from the difference of the said amounts. Pripadajoči podatek se pridobi iz razlike omenjenih zneskov. 1.1318681318681318 Field 1 must indicate the greater amount between the amount in field 2 and the one indicated in field 3 V polje 1 navedite večjega od zneska, izkazanega v polju 2 in zneska, izkazanega v polju 3. 0.8840579710144928 Taxpayers who made quarterly payments must indicate debit VAT that results from periodic payments in flies 3, 6, 9 and 12. Zavezanci, ki so opravili trimesečna odplačila, morajo navesti dolgovanega DDV, ki je razviden iz obdobnih poročil, v polju 3, 6, 9 in 12. 1.1777777777777778 Line AF32 To complete fields 2 and 3 in this line please see instructions on the corresponding fields relating to line VL30 of the annual VAT tax return model. Vrstica AF32 za izpolnjevanje polj 2 in 3 v tej vrstici si oglejte navodila v ustreznih poljih vrstice VL30 obrazca letne napovedi DDV. 0.8769230769230769 MAIN CHART TO IDENTIFY THE LEGAL STATUS RESIDENT ENTITIES SPLOŠNA TABELA ZA RAZVRSTITEV PRAVNEGA STATUSA SUBJEKTI REZIDENTI 0.9707317073170731 Line AF10 the total amount of taxable transactions, transfer of goods and services (field 1) and relative tax (field 2) including those carried out in previous years for which tax has become payable. Vrstica AF10 skupna vsota obdavčljivih poslov, cesije dobrin in nudenja storitev (polje 1) ter pripadajočega davka (polje 2), vključno s posli iz prejšnjih let, za katere se je izkazala izterljivost davka. 0.9123867069486404 Sector 1 must include the amount of transactions carried out by applying "reverse charge" and transactions carried out with public administrations and with other subjects present in comma 1 bis art. 17 for whom tax must paid by the transferee or client in application of what is outlined in Art. 17ter. V polju 1 mora biti vključen tudi obdavčljiv znesek poslov, opravljenih z uporabo režima obrnjene davčne obveznosti in poslov, izvedenih za javne uprave in drugi subjekti, ki jih navaja odstavek 1-bis člena 17-ter, za katere morajo davek poravnati odstopniki ali naročniki v skladu z določbami, ki jih vsebuje omenjeni člen 17-ter. 1.1463963963963963 Line AF30 VAT credit of the tax year prior to bankruptcy or compulsory administrative liquidation for which a refund has not been requested and credit for which a refund was requested in previous years for which the competent Office formally denied the right to the refund but has authorized the taxpayer to use said credit for the year of the opening of insolvency proceedings as periodic payment or annual return (see Presidential Decree 10th November 1997, no. 443 and Circular no. 134/E of May 28th 1998). Vrstica AF30 terjatev DDV iz davčnega obdobja pred stečajem ali prisilno poravnavo, ki ni bila zahtevana v povračilo, in zahtevano povračilo za terjatev v predhodnih davčnih obdobjih, za katere je pristojni urad formalno zanikal pravico do povračila, vendar je pooblastil davčnega zavezanca, da lahko samo terjatev uporabi za leto, v katerem je bil odprt postopek plačilne nesposobnosti v okviru rednih izplačil ali letne prijave (gl. tudi ODL. 1.0493827160493827 Line AF34 total of input VAT entered if the sum of the amounts of credits (from AF26 to AF32 field 1) is greater than the sum of the amounts of debts (from AF26 to AF29). Vrstica AF34 skupna terjatev DDV, navede se v primeru, da je vsota zneskov terjatev (od AF26 do AF32,polje 1) večja od vsote zneskov obveznosti (od AF26 do AF29). 1.9026036644165862 Line AF21 Total VAT due relative to the following types of transactions for which, according to specific regulations, VAT is owed by the transferee: - Purchases of assets and services from subjects residing abroad indicated in art 17 paragraph 2 (for both, those who paid VAT by means of self-billed invoices and those who paid by integrating the document issued by the subject residing elsewhere) including assets from Vatican City and the Republic of San Marino brought into the State; - reimbursement of fees paid for public transportation (Art. 74, paragraph 1, letter e) as mentioned in the decree dated July 30th 2009; - commissions paid by travel agencies to intermediaries (Art. 74-ter, paragraph 8); - extraction of goods from VAT deposit as mentioned in Art. 50-bis Law Decree no. 331/1993; (different from those where tax is paid by the manager of the warehouse on behalf of the person proceeding with the extraction) - internal and intra-community purchases, import of scrap metal, industrial gold, pure silver and gold for investment purposes, taxable following option; - intra-community purchases of goods - purchases of services by subcontractors in the construction sector without charging taxes as mentioned in Art. 17, paragraph 6, letter a), (see Circular letter no. 37, 29th December 2006); - purchases of manufactured goods or partially manufactured goods under art. 17, paragraph 6, letter a-b); - purchases of cellular telephones, gaming consoles, tablet PCs and laptops, integrated circuits, such as microprocessors and central work units, under art. 17, paragraph 6, letters b) and c), (see circular n.59 of 2010); - purchases of services including cleaning, demolition, installation of systems and completion relating to buildings, under article 17, paragraph 6, letter a-ter); - purchases of goods and services of the energy sector, under article 17, paragraph 6, letters d-bis), d-ter) and d-quater); - Purchases carried according to Art 17-ter. e) v skladu z odlokom z dne 30. julija 2009; - provizije, ki jih izplačajo potovalne agencije svojim posrednikom (8.odstavek člena 74-ter); - črpanje dobrin iz depozitov DDV na podlagi člena 50-bis, zakonskega odloka št. 331/1993 (ki se razlikujejo od tistih, za katere davek poravna upravitelj depozita v imenu in na račun subjekta, ki je opravil črpanje); - notranji nakupi, nakupi znotraj EU in uvoz železnine, industrijskega zlata, čistega srebra in investicijskega zlata, obdavčljivega po izbiri; - nakupi blaga znotraj EU; - nakupi storitev, ki jih nudijo podizvajalci v gradbeniškem sektorju, brez bremenitve davka, v skladu s črko a), 6. odstavka, 17. člena (glej okrožnico št. 37 z dne 29. decembra 2006); - nakup stavb ali delov stavb skladno s točko a-bis), 6. odstavka 17. člena; - nakup mobilnih telefonov, igralnih konzol, tablic in prenosnikov, naprav z integriranim vezjem, kot so mikroprocesorji in centralne procesne enote, skladno z navedenim pod točkama b) in c), 6. odstavka, 17. člena (glej okrožnico št. 59 iz leta 1.049079754601227 Line AF33 Total of output VAT entered if the sum of the amounts of debts (from AF26 to AF29) is greater than the sum of the amounts in credits (from AF26 to AF32 field 1). Vrstica AF33 skupni dolgovan DDV, navede se v primeru, da je vsota zneskov obveznosti (od AF26 do AF29) večja od vsote zneskov terjatev (od AF26 do AF32, polje 1). 0.6888888888888889 Line AF28 The amount entered corresponds to the deductible surplus relative both to the fiscal year prior to bankruptcy or compulsory administrative liquidation and the first three quarters of the year in which bankruptcy procedures were initiated, Vrstica AF28 Znesek, ki ga je potrebno navesti, ustreza odbitnim presežkom, ki se nanašajo tako na davčno obdobje pred stečajem ali prisilno poravnavo, kakor tudi na prva tri četrtletja leta, v katerem je bil začet postopek plačilne nesposobnosti, ki so bili uporabljeni pri kompenzaciji z obrazcem F24, vse do datuma razsodbe o stečaju ali prisilni poravnavi. 0.977728285077951 Taxpayers indicated in art. 7 of the Decree of the President of the Republic no. 542 of 1999 must not complete the latter field.Taxpayers who have more than one business with separate accounting as mentioned in art 36, coinciding with the last month of each trimester, have compensated the findings of the monthly liquidation with that of the trimester, in terms of monthly liquidation, must indicate a sole amount in the indicated fields. Zavezanci, ki izvajajo več dejavnosti in po zakonski obvezi ali po lastni izbiri izberejo ločeno knjigovodstvo v skladu s 36. členom, in ki so, v zadnjem mesecu vsakega trimesečja, kompenzirali rezultate mesečnih odplačil s trimesečno poravnavo do roka, predvidenega za mesečne poravnave davka, morajo navesti v omenjenih poljih enkraten znesek, če gre za dolg, ki ustreza vsoti terjatev in obveznosti, ki izhajajo iz odplačil v posameznih obdobjih. 0.9491525423728814 Enter the amount of the sum eventually owed in space 13. V polju 13 navedite znesek morebitne upravičene akontacije. 1.1324200913242009 The form must be returned by the controlling company to the local tax collection agency in relation to its own tax domicile within the terms set forth by provisions currently in force for the submission of the annual VAT return (30 September 2013). Nadzorujoča družba mora vročiti obrazec pristojnemu agentu za izterjave davkov na podlagi svojega davčnega bivališča v roku enakih časovnih rokov, kot jih določajo veljavne določbe za vročitev letne prijave DDV (30. sep 0.5454545454545454 INSTRUCTIONS NAVODILA ZA IZPOLNITEV 1.4363636363636363 In particular this is concerned with the non-taxable transactions derived from: V glavnem gre za ne obdavčljive posege, ki izhajajo iz: 1.0444444444444445 NOTICE FOR CONTROLLING AND CONTROLLED COMPANIES OPOZORILA ZA KONTROLNE IN KONTROLIRANE DRUžBE 1.0344827586206897 - persons who have presented a claim for a refund of a sum not greater than 5,164.57 euro. - zavezance, ki so vročili prošnjo za povračilo za znesek, ki ne presega 5.164,57 evra. 1.4230769230769231 SECTION 3 - REFUND OF THE LESSER OF THE DEDUCTIBLE SURPLUSES OF THE THREE-YEAR PERIOD - ARTICLE 30, PARAGRAPH 4 RAZDELEK 3 - POVRAČILO NAJMANJŠEGA PRESEŽKA V TRILETJU - 30. ČLEN, 4. ODSTAVEK 0.9726027397260274 - 1, reserved for subjects that provide services which fall within the scope of application of letter a) of the sixth paragraph of article 17; - 1, namenjena subjektom, ki izvajajo storitve, ki izhajajo iz pogodb o podjemu, ki spadajo v področje uporabe črka a), šesti odstavek, 17. člena; 1.0802139037433156 - 2, reserved for subjects that carry out activities identified by the code ATECOFIN 2004 37.10.1, i.e. subjects that provide services of salvage and preparation for recycling of waste and scrap metals; - 2, namenjena subjektom, ki izvajajo dejavnosti, določene s šifro ATECOFIN 2004 37.10.1 in torej subjekti, ki izvajajo dejavnosti priprave za recikliranje kovinskega odpadnega materiala; 1.2065217391304348 aforesaid surpluses, even if such amount is less than the limit of 2,582.28 euro set out above (see section 3). izmed omenjenih presežkov, čeprav je nižji od omenjene meje 2.582,28 evra (glej razdelek 3). 1.18359375 - so-called "virtuous" firms, i.e. those firms that satisfy certain conditions of trustworthiness and solvency, specifically indicated in par. 7 and following of article 38 bis, exclusively with reference to requests for refunds in accordance with letters a), b) and d) of third paragraph of article 30. - tako imenovana "vrla" podjetja, oziroma tista podjetja, ki zadoščajo določenim pogojem zaupanja in plačilne sposobnosti, ki so izrecno določeni v 38-bis čl., 7. in sledeči ods., izključno za prošnje povračila iz črk a), b) in d) tretjega odstavka 30. čl. 1.18 - exports, assimilated transactions and international servi - izvozov, izenačenih posegov in mednarodnih stori 1.184873949579832 The form must be returned in duplicate directly to the tax collection agency having territorial jurisdiction, commencing from the 01 February 2008 up to the deadline envisaged for the submission of the annual VAT return, also in the unified form, namely by no later than the 31 July Obrazec je potrebno vročiti v dveh kopijah neposredno pristojni odgovorni osebi za teritorialno dviganje davkov od 1. februarja 2008 do predvidenega roka za vročitev letne napovede DDV tudi v poenoteni obliki, in sicer do 31. julija 2008. 1.0526315789473684 ces provided for in articles 8, 8-bis and 9, as well as equi tev, ki jih določajo 8., 8-bis in 9. čl. ter zakonsko ize 1.278225806451613 - persons claiming the refund of a sum not greater than 10% of the total payments made into their tax account in the two years prior to the date of the claim, including payments made through tax set-offs and excluding those consequent to being added to an official taxpayers' roll, and deducting refunds already made. - zavezance, ki prosijo za povračilo zneska, ki ne presega 10% celotne vsote vplačila za davčni izračun v dveh letih pred datumom prošnje, vključno z vplačili za kompenzacijo in izključno z vplačili za vpis kazni, po odbitku že izplačanih povračil. 1.105 We point out that these firms must present, together with the claim for refund, the substitute declaration required by letter c) of the abovementioned par.7 of article 38 bis (see Circular Letter no. 54 of 04 March 1999); Spominjamo, da morajo ti subjekti vročiti skupaj s prošnjo za povračilo tudi nadomestno izjavo na podlagi črke c), omenjenega 7. odstavka, 38-bis čl. (primerjaj Okrožnico št. 54, z dne 4. marca 1999); 1.25 The taxpayer who completes section 3 (relating to the refund of the lesser of the deductible surpluses of the three V primeru, da zavezanec izpolni razdelek 3 (ki se nanaša na povračilo najmanjšega presežka v 0.4598698481561822 VR1 TOTAL CREDITS (sum of lines VL7 column 2 and from VL26 to VL31) VR2 TOTAL DEBTS (sum of lines VL7 column 1 and from VL20 to VL25) VR3 TAX CREDIT (line VR1 - line VR2 - VL37 + VX3) VR4 AMOUNTCLAIMED AS AREFUND VR1 TOTALE CREDITI (somma dei righi VL7 colonna 2 e da VL26 a VL31) SKUPNI DOBROPIS (seštevek vsot iz vrstic VL7 stolpec 2 in vrstic od VL26 do VL31) VR2 TOTALE DEBITI (somma dei righi VL7 colonna 1 e da VL20 a VL25) SKUPNO DOLGOVI (seštevek vsot iz vrstic VL7 stolpec 1 in vrstic od VL20 do VL25) VR3 CREDITO D'IMPOSTA(rigo VR1 - rigo VR2 - VL37 + VX3) DAVČNI DOBROPIS (vrstica VR1 - vrstica VR2 - VL37 + VX3) VR4 IMPORTO CHIESTO ARIMBORSO - ZNESEK V POVRAČILO 1.9166666666666667 no. 54/E of the 19 June št. 41/1995. 1.2245989304812834 - 3, reserved for subjects that carry out activities identified by the code ATECOFIN 2004 27.43.0, i.e. subjects that produce zinc, lead and tin, in addition to semi-finished products manufactured from said non-iron-based metals. - 3, namenjena subjektom, ki izvajajo dejavnost, določeni s šifro ATECOFIN 2004 27.43.0 in torej subjekti, ki proizvajajo, cink, svinec in kositer ter polobdelanci istih neželeznih kovin. 1.0594059405940595 Line VR1 must reflect the total of the credits resulting from the sum of the amounts reflected in line VL7 column 2 and in lines VL26, VL27, VL28, field 1,VL29, VL30 and VL31 of the annual VAT return form for 2007. V vrstico VR1 vpišite skupni znesek dobropisov, ki izhaja iz vsote zneskov iz vrstice VL7, stolpec 2 in iz vrstic VL26, VL27, VL28, polje 1, VL29, VL30 in VL31 obrazca za letno napoved DDV za leto 2007. 1.4244372990353698 In terms of par. 7 of article 2 of Presidential Decree No. 322 of the 22 July 1998 and the first paragraph of article 38-bis, penultimate period, the VR form counts as the annual return only to the extent of the data indicated therein; accordingly, the forms that are considered to be valid are those which are submitted within 90 days from the expiry of the time limits provided for the submission of the annual VAT return or the unified one. OPR št. 322, z dne 22. julija 1998 in iz 38-bis čl., prvi ods., predzadnji stavek, velja obrazec VR za letno prijavo izključno za podatke, ki jih vsebuje; zaradi tega so obrazci, predstavljeni v roku 90 dni pred zapadlostjo predvidenega roka za vročitev letne napovedi DDV, oziroma poenotene napovede, veljavni. 1.4911660777385158 We wish to make it clear that with the aim of establishing the prevalence of the aforesaid transactions with respect to the overall amount of the transactions carried out, it is also necessary to include among the aforesaid article 7 transactions the exports and assimilated transactions in terms of articles 8, 8-bis and 9, as well as the transactions in terms of articles 40, paragraph 9 and 58 of Decree Law No. 331/93. Podčrtujemo, da zato, da se preveri obstoj omenjenih posegov v primerjavi s skupno vsoto izvedenih posegov, je treba omenjenim posegom iz 7. čl. prišteti tudi izvoze in izenačene operacije, ki izhajajo iz 8., 8-bis in 9. člena ter posege, ki izhajajo iz 40. člena, 9. in 58. ods Z.O. 0.7096774193548387 This limit refers to the whole fiscal period and not to the individual refund claimed (article 38 bis and R.M. Poudarjamo, da ta meja se nanaša na celotno davčno obdobje, ne pa na posamezno prošnjo za povračilo (38-bis čl. in M.S. št. 165/E, z dne 3. novembra 2000); 0.8152866242038217 This limit refers to all the VAT refunds granted during the insolvency procedure and not to the individual tax periods (see R.M. Ta meja se nanaša na vsa povračila, izplačana v teku stečajnega postopka, ne pa za posamezna davčna obdobja (primerjaj M.S. št. 54/E, z dne 19. junija 2002). 0.9814814814814815 In such cases the refund is due for the lesser of the V tem primeru se povračilo uveljavi za najnižji znesek 2.042372881355932 In practice the comparison must be carried out between the totals of the VAT computed in deduction with reference to the two preceding years (to be reflected in lines VR6 and VR7 respectively): - for the year 2005, the amount is the one resulting from the difference between the input VAT deducted or set off, indicated in line VX5 or in the corresponding line of part RX of the UNICO and the amounts reflected in line VL22 of the VAT/2007 return relative to the 2006 year, only for that portion relating to the set-offs carried out in the F24 form with taxes different to VAT. - for the year 2006, the amount is the one resulting from the difference between the input VAT deducted or setoff, indicated in line VX5 or in the corresponding line of part RX of the UNICO and the amounts to be reflected in line VL22 of the VAT/2008 return relative to the 2007 year, only for that portion relating to the set-offs carried out in the F24 form with taxes other than VAT. Dejansko se primerjava izvede med obračunanimi odbitnimi zneski ddv z nanašanjem na dveh predhodni leti (ki se vnese v vrstice VR6 in VR7): - za leto 2005 izhaja znesek iz razlike med terjatvijo DDV, ki se odbije ali kompenzira, navedene v vrstici VX5 ali v odgovarjajoči vrstici preglednice RX obrazca UNICO in znesek, ki je naveden v vrstici VL22 napovedi DDV /2007 za leto 2006, za samo tisti del, ki zadeva kompenzacije izvedene v obrazcu F24 z dajatvami, ki niso DDV. 1.1016949152542372 Line VR2 must reflect the total of the debts resulting from the sum of the amounts reflected in line VL7 column 1 and in lines VL20, VL21, VL22, VL23, VL24 and VL25 of the annual VAT return form. V vrstico VR2 vpišite skupni znesek dolgovi, ki izhaja iz vsote zneskov iz vrstice VL7 stolpec 1, in iz vrstic VL20, VL21, VL22, VL23, VL24 in VL25 obrazca za letno napoved DDV. 0.8211678832116789 This is sowhere in the presence of purchases of depreciable goods or goods and services for study and research, the tax relating to said purchases is not already included in the lesser credit claimed as a refund in section 3. triletju) lahko prekriža tudi kvadratek 4 razdelka 2, v prisotnosti nakupa odpisnih dobrin ali dobrin in storitev za študij in raziskovanje, pod pogojem, da davek za omenjene nakupe ni že vštet v najmanjšem kreditu, za katerega je zavezanec prosil za povračilo v razdelku 3. 1.508130081300813 This is because of the particularity of the problems involved and the checks to be carried out; - persons indicated in article 8 of the Legislative Decree no. 351 of 25 September 2001, converted into Law no. 410 on 23 November 2001, containing provisions regarding privatisation and valorization of public property and the development of common property investment funds. št. 351, z dne 25. septembra 2001, ki je bil spremenjen v zakon št. 410 dne 23. novembra 2001, in ki navaja navodila za privatizacijo in ovrednotenje javnega nepremičninskega premoženja in za razvoj skupnih nepremičninskih investicijskih skladov. 0.8566308243727598 In terms of Circular letter no. 84 of 12 March 1998, the granting of refunds requested by the official receivers of insolvent taxpayers or taxpayers undergoing insolvency proceedings is undertaken only by the offices of the revenue agency. Na podlagi določil okrožnice št. 84, z dne 12. marca 1998, poskrbijo za izplačilo povračil, za katere prosijo upravitelji stečajnih zavezancev ali zavezancev, ki so podvrženi stečajnemu postopku, izključno davčni uradi, zaradi posebnih problematik in zaradi potrebnih preverjanj; 1.0737327188940091 The form must be returned by the controlling company to the local tax collection agency in relation to its own tax domicile within the terms set forth by provisions currently in force for the submission of the annual VAT return (July Nadzorujoča družba mora vročiti obrazec odgovornemu agentu za dviganje davkov, na podlagi svojega davčnega bivališča v roku enakih terminov, kot jih določajo veljavna določila za vročitev letne prijave DDV (31. julija 0.9018691588785047 Note that a copy of the VAT form 26LP/2007, bearing the original signature, must be enclosed with the VAT form 26LP/2007 submitted, also if it does not contain a request for a group VAT refund. Spominjamo, da kopijo pregleda DDV 26PR/2008, s podpisom na originalnem dokumentu, mora zavezanec priložiti obrazcu DDV 26LP/2008, tudi v primeru, da ne vsebuje prošnje za povračilo DDV za celotno skupino podjetij. 0.8253968253968254 Director of the Revenue Agency of 20 December 2010): ukrep Direktorja Agencije za Prihodke z dne 20. decembra 2010): 0.9393939393939394 • indicate own tax code number; • navesti lastno davčno številko; 0.9204545454545454 • associations prevalently of subjects belonging to ethnic/linguistic minorities; • združenja, ki združujejo predvsem subjekte, ki pripadajo narodno-jezikovnim manjšinam; 0.94 These are purchases from subjects that applied: Gre za nakupe s strani subjektov, ki so uporabili: 1.2666666666666666 • report the date (day, month, and year) of taking on the commitment to submit the declaration; • navesti datum (dan, mesec in leto) prevzema obveze, da bo vložil napoved; 1.1720430107526882 Decree no. 917 of 22 December 1986, including assets with a cost not exceeding 516.46 euros and including the št. 917 z dne 22. decembra 1986, vključno s sredstvi, katerih stroški ne presegajo 516,46 eur 1.2222222222222223 Responsibility of the qualified intermediary Odgovornost pooblaščenega posrednika 1.0267857142857142 3 - Subjects residing in the municipalities of Livorno, Rosignano Marittimo and Collesalvetti (Province of Livorno) 3 - Subjekti s stalnim prebivališčem v občinah Livorno, Rosignano Marittimo in Collesalvetti (pokrajina Livorno) 1.3265306122448979 In this case, they should not be completed the previous sections. V tem primeru se predhodni razdelki ne izpolnijo. 1.0 - PART VI - RECEIVED DECLARATIONS OF INTENT - PREGLEDNICA VI - SPREJETE IZJAVE O NAMERI 0.9850746268656716 c) Submission through other assigned subjects(for Administrations) Predložitev prek drugih pooblaščenih subjektov (za Državna uprava); 0.9333333333333333 5 - Subjects affected by other exceptional events Subjects affected by other exceptional events must indicate code 5 in the appropriate box. 5 - Subjekti, ki so jih prizadeli drugi izredni dogodki Subjekti, ki so jih prizadeli drugi izredni dogodki, morajo v ustrezno okence vpisati šifro 5. 0.9 • those habitually exercising tax consulting activity; • subjekti, ki izvajajo redno dejavnost davčnega svetovanja; 1.0377358490566038 2 - Subjects non-residing in the municipality of Genova 2 - Subjekti zs stalnim prebivališčem v občini Genova 1.0666666666666667 Cooperatives and their consortia enrolled in the Zadružne družbe, njihovi konzorciji vpisani v 1.0 In particular, the tax codes 6728 for the tax on en Predvsem morajo biti navedene šifre dajatve 6728 za 1.1287128712871286 or profession that are not included in the preceding fields (for example general expenses, expenses for the purcha poklica, ki niso zajeti v predhodnih poljih (npr. splošni stroški, stroški za nabavo storitev, itd.). 1.0588235294117647 Lines from VI1 to VI6 must indicate: V vrsticah od VI1 do VI6 navedite: 1.0178571428571428 The Part is reserved for suppliers of habitual exporters. Preglednica je namenjena dobaviteljem rednih izvoznikov. 1.2105263157894737 Assessment of companies and operational bodies Potrditev družb in operativnih ustanov 1.1984126984126984 It is possible to submit, at the same time or at different times, some declarations directly and others through the group companies or an intermediary. Nekatere napovedi se lahko predložijo neposredno ali preko družb v skupini ali posrednika istočasno ali v različnih trenutkih. 1.0707070707070707 Foreword - Main amendments to the forms 1.1 Layout of the form 1.2 Deadlines and procedures for submitting Uvod - Glavne spremembe v obrazcih 1.1 Struktura obrazcev 1.2 Način in roki za predložitev napovedi 1.125 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. Če znesek ne presega 25,82 evrov, vključno z obrestmi, ki jih dolgujejo zavezanci za trimesečna odplačila, se odplačilo ne sme opraviti. 1.0481927710843373 The data contained in the received declarations of intent must be indicated in Part VI. Podatki, vsebovani v prejetih izjavah o nameri, se morajo navesti v preglednico VI. 0.8934426229508197 The part is divided into 2 sections: 1) General analytical data; 2) Summary data referring to all activities. Preglednica je razdeljena na 2 oddelke: 1) Splošni osebni podatki; 2) Pregledni podatki, ki se nanašajo na vse dejavnosti. 1.0347826086956522 • if the credit recognised (e.g. 800) is smaller than the amount declared (e.g. 1000), this lesser credit (800) must be • če je priznana terjatev (npr. 800) manjša od prijavljenega zneska (npr. 1000) se navede to manjšo terjatev (800). 0.8108108108108109 calendar quarter of reference. referenčnemu koledarskemu tromesečju. 1.1885714285714286 It should be noted that for the correct identification of the aforementioned different operations, it is necessary to refer to the concept of connected agricultural activities, of art. 2135 of the Civil Code. Upoštevajte, da je za pravilno določitev zgoraj omenjenih različnih poslov treba upoštevati načelo povezanih kmetijskih dejavnosti, ki ga navaja 2135. člen civilnega zakonika. 1.45 plying the following formula: z naslednjo formulo: 1.2802547770700636 The aforementioned 30-day deadline, in the case of choosing the sending of the electronic notice, starts from the sixtieth day following that of the online electronic of the notice to the intermediary. Navedeni rok 30 dni, v primeru izbire pošiljanja elektronskega obvestila, začne teči od šestdesetega dne po dnevu elektronskega prenosa obvestila posredniku. 0.9834710743801653 In this case, all requested information must be indicated, even data not subject to sending, integration or correction. V tem primeru se navedejo vsi zahtevani podatki, vključno s tistimi, ki niso predmet pošiljanja, dopolnitve ali popravka. 0.8787878787878788 For example, the control chain of type A-B-C-[D]-E-[F]-[G]-H, if C is the company head-declarer and D,F,G the companies chosen for group payment. Na primer, pri nadzorni verigi tipa A-B-C-[D]-E-[F]-[G]-H, tako C, vodilna družba v skupini - prijaviteljica, kot tudi D, F, G, družbe, izbrane za skupinsko plačilo. 1.2844036697247707 The priority payment of the refund is made for an amount not exceeding the total amount of the tax applied to the aforementioned operations. Prednostno izplačilo povračila se priz-na za zneske, ki ne presegajo skupnega zneska davka za navedene posle. 0.9747899159663865 • field 1, cost of depreciable tangible or intangible assets as provided for by articles 102 and 103 of Presidential • polje 1, stroški amortizacijskih materialnih in nematerialnih sredstev v skladu s členi 102 in 103 odloka predsednika 1.0679611650485437 • field 2, the protocol number assigned by the Agency to the declaration of intent transmitted electronically. polje 2 številko protokola, ki jo je Agencija za prihodke dodelila elektronsko poslani izjavi o nameri. 1.1567164179104477 It is not necessary to report data of the companies that do not participate in the compensation, and are connected as the final links in the control chain. Ni pa potrebno navesti podatkov za družbe, ki ne sodelujejo v postopku kompenzacije in se uvrščajo v nadzorno verigo kot končni členi. 0.9602649006622517 Code 11 - Article 1, paragraph 63, law no. 190 del 2014, flat-rate scheme for natural persons carrying out business activity, arts or professions Šifra 11 - 63. odstavek 1. člena zakona št. 190 iz leta 2014, pavšalni režim za fizične osebe, ki opravljajo poslovne dejavnosti, umetnosti ali poklice 1.0416666666666667 Field 7 is reserved to taxpayers who are not required to provide guarantee. Polje 7 je namenjeno zavezancem, ki niso obvezani k predložitvi jamstva. 1.0 Each Administration in its own sphere may transfer the Vsaka od javnih uprav lahko v okviru svojega delovanja 0.8987341772151899 cember 2000, published in Gazzetta Ufficiale no. 3 of 04 January 2001). z dne 21. decembra 2000, objavljen v Uradnem listu št. 3 dne 4. januarja 2001). 0.8260869565217391 PERSONS AFFECTED BY EXCEPTIONAL EVENTS (Completion of line VA10 and part VH) SUBJEKTI, KI SO JIH PRIZADELI IZREDNE DOGODKE (Izpolnjevanje vrstice VA10 in preglednice VH) 1.16 The sanction on the sums owed following the check of the declarations equal to 30 percent of the taxes unpaid or paid late, is reduced to one third (10 percent) if the taxpayer pays the owed sums within 30 days after receiving the communication of irregularity. Kazen za dolgovane zneske po pregledu napovedi v višini 30% neplačanega davka ali davka, plačanega z zamudo, se zmanjša za tretjino (10%), če zavezanec poravna dolgovane zneske v 30 dneh od prejema obvestila o nepravilnostih. 1.3214285714285714 Code 9 - Coexistence of several cases Šifra 9 - obstoj več pogojev 0.9017857142857143 • field 2, reserved for companies which participated as assignors in extraordinay operations in 2018. • polje 2, namenjeno družbam, ki so kot pravne predhodnice sodelovale pri izrednih poslih, nastalih v letu 2018. 1.0 In Section 2, Box 6 "Foreign Entity" was introduced. V razdelek 2 je bilo vneseno okence 6 "tuj subjekt". 0.9796610169491525 Any communication of irregularities regarding the declaration shall at any rate be displayable in the "Tax mailbox" present in the reserved area of the Revenue Agency's electronic services, in which each user qualified for Entratel or Fisconline can consult his or her own tax information. Morebitna obvestila o nepravilnostih v napovedi lahko v vsakem primeru pregledate v "Davčnem predalu" v oddelku, rezerviranem za elektronske storitve Agencije za prihodke, v katerem ima lahko vsak uporabnik, ki ima dostop do storitev Entratel ali Fisconline, vpogled v lastne davčne informacije. 1.0354609929078014 In particular: - part VS contains the list of all the companies (including the controlling company itself) that took part in the group VAT payment Predvsem: - preglednica VS vsebuje spisek vseh družb (vključno s samo kontrolno družbo), ki so sodelovale v letu v postopku izplačila DDV sku 1.0407239819004526 In addition, Resolution no. 78 of 29 July 2011 clarifies that also any credit accumulated by the incorporated company during the year in which the extraordinary operation took place cannot be included in the group VAT liquidation. Poleg tega je s sklepom št. 78 z dne 29. julija 2011 bilo pojasnjeno, da tudi dospele terjatve pripojene družbe, nastale med letom, v katerem je potekalo izredno poslovanje, se ne morejo stekati v likvidacijo DDV skupine. 0.9890710382513661 Resolution no. 367/E of 22 November 2002 provides instructions about this case (so-called inverse merger) for the filing of the VAT return by the incorporated company ex controlled. Z resolucijo št. 367/E z dne 22. novembra 2002 so bila dana navodila glede tega primera (obratna spojitev) za predložitev napovedi DDV s strani pripojitvene bivše kontrolirane družbe. 1.092896174863388 In case of participation to the Group VAT liquidation for periods of less than one year (except for the above-mentioned extraordinary operations), this credit must be specified, instead, in line VL26. V primeru sodelovanja pri izplačilu DDV za skupino za obdobja, krajša od enega leta (razen v primeru zgoraj opisanih izrednih poslov), pa mora biti ta dobropis naveden v vrstici VL26. 0.8296703296703297 However, those submitted with a delay exceeding ninety days are considered omitted, but constitute grounds for collecting the tax that results as owed. Tiste pa, ki so predložene z zamudo, ki presegajo devetdeset dni se štejejo za opuščene, vendar pa na nji-hovi podlagi lahko izterja davek, za katerega se izkaže, da ni bil poravnan. 1.055045871559633 In addition, payments that expire between August 1st and 20th may be paid by August 20th without any extra charges. Poleg tega se plačila, ki zapadejo od 1. do 20. avgusta, lahko izvedejo do 20. v istem mesecu brez povečanja. 1.0 structions reported in paragraph 3.3, point 1. način, ki je prikazan v odstavku 3.3, točka 1. 1.2439024390243902 It is pointed out that the column must be completed Opozarjamo, da je treba stolpec izpolniti 0.9586776859504132 Main amendments to the forms Reported below are the main general amendments introduced in the 2019 VAT return forms. Glavne spremembe v obrazcih V nadaljevanju so prikazane glavne splošne spremembe, ki so bile uvedene za obrazce DDV 2019. 1.088235294117647 Clarifications are required via the postal service or by electronic means. Zahtevki po pojasnilu se pošljejo po pošti ali na elektronski način. 0.9345794392523364 By taking the above example, subject B is non-resident and has no VAT in the territory of the State. Če povzamemo prejšnji primer, lahko domnevamo, da je B nerezident in brez pozicije DDV na državnem ozemlju. 0.9606299212598425 • used in horizontal offsetting, as provided for by article 17 of Legislative Decree no. 241 of 1997, within the limits im • uporabljeno v horizontalni kompenazciji v skladu s 17. členom zakonskega odloka št. 241 v 1997, v zakonsko predvidenih mejah. 0.8651685393258427 This declaration must summarize the declarations of intent for tax year 2018. Ta napoved mora vsebovati povzetek izjav o nameri, ki se nanašajo na davčno obdobje 2018. 0.7766990291262136 4.2.2 - PART VB - Data relating to identification details of financial relations 4.2.2 - PREGLEDNICA VB - Podatki v zvezi z identifikacijskimi podatki o odnosih s finančnimi operaterji 1.1797752808988764 The parts VB - VL - VN and VG shall be filled in, always beginning with the first module (even in the presence of multiple modules, as a result of separate accounting or substantial subjective transformations). Preglednice VB - VI - VN in VG se vedno izpolnijo začenši s prvim obrazcem (tudi če je prisotnih več obrazcev zaradi ločenega knjigovodstva ali bistvenih preoblikovanj subjekta). 1.2452830188679245 One is reminded that in the case of simultaneous supply of services and other activities without the distinct recording of related considerations the limit of 700.000 Euro is applicable, for the pur V primerih istočasnega izvajanja storitev in drugih dejavnosti brez ločenega beleženja zneskov se v namene opcijske izbire uporablja meja v višini 700.000 eur. 1.1028571428571428 The taxpayers interested to the suspension are indicated in annexes 1 and 2 of the above-mentioned Decree, as amended by the Decree of the Ministry of Economics and Finance, of 6 December 2018; Za odlog zainteresirani davkoplačevalci so opredeljeni v 1. in 2. prilogi omenjenega odloka s spremembami iz odloka ministrstva za ekonomijo in finance z dne 6. decembra 2018; 1.4102564102564104 • those entered in the registers of agronomists and engineers in forestry, agriculturalists, and farm experts; • inženirji agronomije, gozdarstva, tehniki agronomije in kmetijski izvedenci. 1.1428571428571428 In addition, in the same form the VAT regi-stration number of the substituted savings management company must be indicated in line VA4, field 3. V istem obrazcu je poleg tega treba navesti številke ddv zamenjane družbe za upravljanje prihrankov v vrstico VA4, v polje 3 . 1.011764705882353 SECTION II - Companies participating in the control chain, but not in VAT compensation RAZDELEK - Družbe, ki sodelujejo v nadzorni verigi, ne pa tudi pri kompenzaciji DDVja 1.130718954248366 The Revenue Agency, with circular no. 24/E of 13 March 2001 (published in Gazzetta Ufficiale no. 79 of 4 April 2001), and with the provision of the Director of the Revenue Agency of 18 November 2008, illustrated the procedures by which State administrations may rely on other assigned subjects for the electronic submission of their declarations. Agencija za prihodke z okrožnico št. 24/E z dne 13. marca 2001 (objava v Uradnem listu št. 79 dne 4. aprila 2001) ter z uredbo direktorja Agencije za prihodke z dne 18. novembra 2008 opisuje načine, na katere se lahko državne službe obrnejo na druge pooblaščence za elektronsko predložitev svojih napovedi. 1.3536121673003803 ATTENTION: the electronic service, immediately after sending, returns a message that confirms only that the file's has been received, and then provides the user with another communication attesting to the outcome of the processing operation done on the received data; in the absence of errors, this communication confirms the submission of the declaration. OPOZORILO: sistem elektronskih takoj po pošiljanju vrne sporočilo, ki potrdi samo, prejem datoteke, nato pa uporabniku pošlje drugo obvestilo, s katerim potrdi rezultat obdelave sprejetih podatkov in, če v njih ni napak, potrdi, da je napoved pravilno predložena. 0.9937888198757764 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. 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. 1.0 Since it is a credit accrued in a tax period previous to the access to the group VAT payment procedure, it cannot be transferred to the same procedure, but it stays at the controlled company's disposal, as described by Resolution no. 21 of 18 February 2014. Ker gre za dobropis, nastal v davčnem obdobju pred vstopom v postopek izplačila DDV za skupino, ga namreč ni mogoče prenesti na isto proceduro, pač pa ostaja na razpolago nadzorovani družbi, kot je to pojasnjeno v resoluciji št. 21 z dne 18. februarja 2014. 1.2091503267973855 Article 1, paragraph 1, letter c), of decree law no. 746 of 1983, provides requires the data contained in the received declarations of intent to be summarized in the yearly declaration. Črka c), odstavka 1, člena 1 zakonske uredbe št. 746 iz leta 1983 predvideva, da mora biti v letni napovedi povzetek podatkov iz prejetih izjav o nameri. 1.2819148936170213 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. 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. 1.0526315789473684 • field 4 cost of all other purchases and imports of goods or services essential to the operation of the enterprise, art • polje 4 strošek vseh drugih nabav in uvozov sredstev in storitev za dejavnost podjetja, umetnosti in strokovnega 0.9714285714285714 Moreover such credits constitute an amount to be used for deduction of periodic or annual payments, following the payment of the amount due (see Circular no. 47 of 2003). Ti dobropisi predstavljajo poleg tega znesek, ki se lahko uporabi za odštevanje obdobnih ali letnih plačil po izplačilu dolgovanega davka (glej okrožnico št. 47 iz leta 2003). 1.2230769230769232 VAT return forms and relevant instructions are not printed by the financial administration but are made available free of charge in electronic format and can be retrieved from the site of the Revenue Agency www.agenziaentrate.gov.it in compliance with the technical characteristics established in the approval measure. Obrazce za napoved DDV in navodila ne tiska finančna uprava, ampak so brezplačno na voljo v elektronski obliki in se jih lahko sname na spletni strani Agencije za Prihodke www.agenziaentrate.gov.it upštevajoč tehnične lastnosti določene v odločbi za odobritev. 1.121212121212121 Field 8 report operations exempt from VAT, already included in line VE34, which do not give right of deduction. Polje 8 navedite neobdavčljive posle, že vključene v vrstico VE34, ki ne dajejo pravice do odbitka. 0.9487179487179487 69 of 13 March 2002); - recording of the amount of the considerations and any income received in the performance of commercial activities, with refe 69 z dne 13. marca 2002); - zapis višine plačil in katerega koli prihodka doseženega s komercialno dejavnostjo sklicujoč se na predhodni mesec tudi z edinim 1.0 The subjects that choose to submit their declaration directly must use the elctronic Entratel or Fisconline services based on the requirements possessed for obtaining qualification. Subjekti, ki izberejo neposredno predložitev svoje napovedi, morajo uporabiti sistem elektronskih storitev Entratel ali Fisconline na podlagi pridobljenih pooblastil za ta postopek. 1.2142857142857142 ATTENTION: Non-resident subjects that have identified themselves directly for VAT purposes in the State's territory pursuant to art. 35-ter, submit the declaration through the electronic Entratel service. OPOZORILO: nerezidenti, ki se identificirali za namene DDV neposredno v državi v skladu s členom 35-ter, predložijo napoved prek sistema elektronskih storitev Entratel. 1.1122448979591837 Field 4 is reserved for taxpayers entitled to priority reimbursement of the refund, i.e. taxpayers who are included in the categories provided for decrees issued by the Ministry of the Economy and Finance, in accordance with the second last paragraph of article 38-bis, who are entitled to priority reimbursement of the refund. Polje 4 je namenjeno zavezancem, ki imajo pravico do prednostnega poplačila, torej davčni zavezanci, ki spadajo v kategorije, opredeljene z odloki ministra za gospodarstvo in finance, izdanimi v skladu s predzadnjim odstavkom 38.bis člena, za katere je predvideno prednostno izplačilo povračil. 1.025974025974026 Code 10 -Refund of lesser credit surplus not transferable to VAT group liquidation procedure Code 10 must be used to request the refund, in accordance with article 30, third paragraph (lesser deductible surplus of the three-year period). Šifra 10 - Povrnitev manjšega presežka terjatve, ki se ne prenese v postopek izplačila DDV Šifro 10 je treba uporabiti pri zahtevku za povračilo, v skladu s tretjim odstavkom 30. člena (manjši odbitni presežek v triletnem obdobju). 1.0984455958549222 For these subjects the qualification for the electronic Entratel service is issued by the Pescara Operational Centre, Via Rio Spar-to 21, 65129 Pescara, along with the attribution of the VAT Registration, based on the data contained in the declaration for direct identification and the printout of the attachment that the party other than the natural per-son prints out after having pre-registered with the Entratel service. Za te zavezance dovoljenje za dostop do elektronskih storitev Entratel izda Operativni center v Pescari, via Rio Sparto 21, 65129 Pescara, istočasno z dodelitvijo identifikacijske številke za DDV, na podlagi podatkov, vsebovanih v izjavi za neposredno identi-fikacijo in tiskane kopije priloge, ki jo subjekt, ki ni fizična oseba, natiska po opravljeni predprijavi za storitve Entratel. 1.2882882882882882 • trade union associations between entrepreneurs pursuant to art. 32, paragraph 1, letters a), b) and c) of legislative decree no. 241 of 1997; • sindikalna združenja podjetnikov v skladu z 32. členom, 1.odst., črka a), b) in c) zakonodadajnega odloka št. 1.3617021276595744 After the first payment, there is a fixed instalment interest rate of 0.33% each mount; therefore, it is necessary to add 0.33% to the second payment, 0.66% to the second payment and so forth. Obrestna mera na obroke, ki sledijo prvemu, znaša 0,33% na mesec, zato se drugi obrok poveča za 0,33%, tretji obrok za 0,66%, in tako dalje . 0.9837837837837838 Line VG1 indicates the data of any company that holds the majority of shares or securities of the controlling corporation or company, and that has renounced the use of group payment. V vrstici VG1 se navedejo podatki o morebitni družbi, ki ima v lasti večinski delež delnic ali vložkov kontrolne ustanove ali družbe in ki se je odpovedala možnosti skupinskega plačila. 0.9945054945054945 Divide the amount in field 1 in the following fields: - field 2 the sum of exports of goods during the year as provided for by art. 8, first paragraph, letters a), b) and b-bis), in Poleg tega ločeno navedite znesek iz polja 1 v naslednja polja: - polje 2 skupni znesek izvoza izdelkov v letu v skladu z 8. členom, prvi odstavek, črke a), b) in b-bis) med katerimi 1.6486486486486487 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. Za nakupe za katere je predviden delni odbitek davka(primer 40%) se navede samo kvota davka, ki ustreza delu ne 0.9745222929936306 Paragraph 2-bis of above-mentioned article 2, allows for the amendment to be applied to customs invoices and bills issued starting from January 1st 2017. Kasnejši odstavek 2-bis že omenjenega 2. člena predvideva, da se navedena sprememba uporabi za račune in carinske obračune, izdane od 1. januarja 2017 dalje. 0.8689458689458689 Also required to submit electronic declarations are the professional studios and services companies in which at least one half of the associates or more than one half of the share capital is held by subjects entered in certain registers or boards, as specified by the executive decree of 18 February 1999. K predložitvi napovedi prek elektronskega sistema so poleg tega obvezane tudi pisarne s strokovnimi storitvami in storitvena podjetja, kjer je vsaj polovica družbenikov ali več kot polovica osnovnega kapitala v lasti subjektov, vpisanih v poklicne zbornice, kolegije ali strokovna združenja, kot je določeno v upravnem odloku z dne 18. februarja 1999. 1.0740740740740742 3) Incorporation of the controlling company by a company participating in group payment 3) Pripojitev kontrolne družbe s strani družbe, ki sodeluje pri izplačilu skupine 0.7530864197530864 In this case, to simplify, the date of registration must coincide with the date when the collection or payment took place. V tem primeru se zaradi poenostavitve predpostavi, da datum knjiženja dokumentov sovpada za datumom, na katerega je prišlo do pripadajočega unovčenja ali plačila. 1.1772151898734178 Imports of investment gold must be indicated in line VF16, while imports of so-called "industrial" gold must be indicated in line VF13 and in line VJ11 in order to calculate the tax due. Uvoz investicijskega zlata se navede v vrstico VF16, medtem ko se uvoz t.i. »industrijskega« zlata navede v vrstici VF13 in v vrstici VJ11 za določitev davka. 0.948170731707317 In particular, in line VB1 to VB7, identification details of relationships with financial operators shall be reported, as provided by article 7, paragraph 6, of Presidential Decree no. 605 of 1973 (for example banks, companies of Poste Italiane s.p.a., etc.) existing during the tax period of the hereby return. Konkretno se v vrsticah od VB1 do VB7 navedejo identifikacijski podatki o odnosih s finančnimi operaterji v skladu s šestim odstavkom 7. člena odloka predsednika republike št. 605 iz leta 1973 (na primer banke, družbe Italijanske pošte, delniške družbe itd.), ki so obstajali v davčnem obdobju, na katerega se nanaša ta napoved. 1.3833333333333333 • Companies among professionals enrolled in the Registry of Employment Consultants. • poklicna združenja vpisana v register svetovalcev za delo. 1.1418181818181818 The "Reception of electronic notice of automated check of declaration" and "Reception of other electronic communications" boxes may be compiled only by the intermediaries tasked with the transmission of the declaration pursuant to article 3, paragraph 3, of Decree of the President of the Republic no. 322 of 1998. Polja "Sprejem elektronskega obvestila o avtomatiziranem pregledu napovedi" in "Sprejem drugih elektronskih obvestil" lahko izpolnijo samo posredniki, zadolženi za pošiljanje napovedi v skladu s 3. odstavkom 3. člena odloka predsednika republike (D.P.R. št. 322 iz leta 1998. 1.0874316939890711 In case the non-residing subject who holds the majority of the shares or quotas does not have a VAT in the territory of the State, the box of field 7 must be crossed and field 5 should not be filled. V primeru da je nerezidentni subjekt, ki ima v lasti večino delnic ali deležev, brez pozicije za DDV na državnem ozemlju, je treba prečrtati okence v polju 7 in se ne izpolni polje 5. 1.0 lating the tax. odbitega davka. 1.1420454545454546 The tax provisions applicable to real estate investment funds, contained in articles 6 and following of decree law no. 351 of 2001, are understood as also referring to investment companies with fixed capital (società di investimento a capitale fisso - SICAF) that invest in real property in the amounts indicated by the provisions of civil law (article 9 of legislative decree no. 44 of 04 March 2014). Davčne določbe, ki veljajo za vzajemne sklade naložb v nepremičnine, vsebovane v 6. in naslednjih členih zakonske uredbe št. 351 iz leta 2001, štejejo kot veljavne tudi za investicijske družbe s fiksnim kapitalom (SICAF), ki investirajo v nepremičnine v obsegu, določenim s civilnimi določbami (9. člen zakonodajnega odloka št. 44 z dne 4. marca 2014). 1.191860465116279 The box of line VG8 must be crossed to communicate the exercise of the revocation of the VAT compensation procedure envisaged by the ministerial decree of 13 December 1979, with effect from 1 January 2019. Okence v vrstici VG8 se označi za navedbo preklica postopka kompenzacije DDV, ki jo predvideva ministrski odlok z dne 13. decembra 1979, in velja od 1. januarja 2019 dalje. 1.0943396226415094 • are carried out by subjects as indicated in art. 17-ter; • ki jih opravijo zavezanci, navedeni v členu 17-ter; 1.162162162162162 the payment of both taxes must be made using the consolidated payment form (form F24). davkov se izvaja preko uporabe obrazca za poenoteno plačilo (obrazec F24). 1.0985221674876848 In the case in which supplementary declarations relative to different years and/or different subjects were presented in 2018 (see col. 4) it is necessary to complete a line of the present part for each year of each subject. Če je bilo v letu 2018 predloženih več dopolnilnih prijav za različna leta in/ali različne subjekte (glej stolpec št. 4), se mora izpolniti po ena vrstica v tej preglednici za vsako leto in vsak subjekt. 1.15625 d) Submission through group companies Predložitev prek družb v skupini 1.188235294117647 • ssue to the declarant, at the same time as the reception of the declaration or the taking up of the assignment for preparing it, the commitment to submit, electronically, to the Revenue Agency, the data contained in it, specifying whether the declaration was delivered to already compiled or whether it is to be prepared by them; said commitment shall be dated and signed, although issued in free form. • hkrati s sprejemom obvestila ali prevzemom obveze za pripravo slednjega, zavezancu izdati potrdilo o obvezi za elektronsko pošiljanje v njej vsebovanih podatkov Agenciji za prihodke; ali je bila izjava že izpolnjena ali jo bodo pripravile; navedeno izjavo o prevzemu obveze mora predati in podpisati, četudi se le-ta izda v prosti obliki. 1.492537313432836 tertainment and 6729 for the flat-rate VAT connected to the tax on entertainment, must be indicated. davek na zabave in 6729 za pavšalni DDV povezan z davkom na zabave. 1.0939226519337018 The companies and entities that meet the online submission obligation by relying on a qualified intermediary or a group company are not required to request qualification for electronic transmission. Družbam in ustanovam, ki predložijo napoved z elektronskim pošiljanjem preko pooblaščenega posrednika ali na družbe skupine, ni potrebno zahtevati pooblastila za elektronski prenos. 1.2527472527472527 SECTION 1 - Total amount of purchases carried out in the National territory, intra-community purchases and imports RAZDELEK 1 - Višina nabav, ki se izvedejo na državnem ozemlju , nabave v Skupnosti in uvozi 1.3509933774834437 Please remember that, starting from 1 September 2018, the issue of the invoices related to the supply of goods under the above-mentioned art. 38-quater, should be performed by the supplier electronically. Spomnimo naj, da od 1. septembra 2018 morajo biti fakture, ki se nanašajo na dobavljeno blago, v skladu s členom 38-quater izdane v elektronski obliki. 1.054421768707483 Field 5 must be filled in by non-resident persons when they operated in Italy, making use, in the same year, of the system of tax representation and subsequently of the system of direct registration or vice versa, indicating the VAT number of the system which is no longer adopted (see paragraph 2.3 letter C). 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). 1.0714285714285714 In Section 1, Lines from VG2 to VG4, Box 7 "Foreign Entity" was introduced. V razdelek 1, vrstic od VG2 do VG4, je vneseno okence 7 "tuj subjekt". 1.1018518518518519 This part is reserved for the indication of particular types of operations for which tax, on the basis of specific enactments, is owed by the transferee or by persons operating in specific sectors of business for commissions paid by them. Ta preglednica je namenjena določanju posebne vrste poslov za katere davek, na podlagi posebnih določil, dolguje cesionar ali subjekti, ki delujejo v posebnih sektorjih dejavnosti za provizije, ki se jim izplačujejo. 1.0835820895522388 This section is also used to communicate the interruption or the commencement of the procedure of one or more parent company, starting January 1st 2019, when the procedure is already taking place (in this case section 2 must indicate the data, not communicated with the option, of the companies participating in the control chain but not in the VAT compensation). Ta razdelek se uporablja tudi za obvestila o vstopu ali izstopu iz postopka, od 1. januarja 2019, ene ali več odvisnih družb, ko se je postopek že začel (v tem primeru se v razdelku 2 navedejo podatki o družbah, ki so udeležene v nadzorni verigi, ne pa tudi v postopku za kompenzacijo DDV, ki niso bile navedene na obvestilu o izbiri). 1.094240837696335 Accordingly, in the corresponding lines of part VH, (VH3, VH7, VH11 and VH15) a single amount, being the algebraic sum of the credits and debits emerging from the payments of single periods, must be indicated. V ustreznih vrsticah preglednice VH, (VH3, VH7, VH11 in VH15) mora biti naveden edini znesek ,ki izhaja iz algebrične vsote terjatev in obveznosti, ki izhajajo iz izplačil posameznih obdobij. 1.139344262295082 Section II reports data relative to the subjects who participate in the control chain, thus giving reason for the group payment for the companies that follow the chain, through the possession, at least from July 1st of the prior calendar year to that of the exercise of the option, of stocks and securities in the quantity required by the regulation, but with respect to which the provisions in question are not used. V razdelku II se navedejo podatki za subjekte, ki sodelujejo v nadzorni verigi in s tem upravičijo razlog za skupinsko plačilo za družbe, ki sledijo tej isti verigi prek lastništva - vsaj z začetkom od 1. julija koledarskega leta pred letom, v katerem velja ta opcija - delnic ali vložkov v zakonsko predpisani višini, vendar se za njih ne uporabijo zadevne določbe. 0.9558823529411765 C) Separate accounts kept both by the declaring taxpayer and by one or more of the other subjects The declaring taxpayer must use: C) Ločena knjigovodstva, ki jih vodi ali zavezanec prijavitelj ali eden ali več drugih subjektov Zavezanec prijavitelj mora uporabljati: 1.4014084507042253 The form below applies to those persons who carry out both monthly and quarterly payments and illustrates the way in which the VAT credit must be carried forward from one payment period to the other: credit arising out of the payment for January: to be carried forward as a deduction against the payment for February; credit arising out of the payment for February: to be carried forward as a deduction against the payment for March; credit arising out of the payment for March: to be carried forward as a deduction against the payment for the 1st quarter; credit arising out of the payment for the 1st quarter: to be carried forward as a deduction against the payment for April; credit arising out of the payment for April: to be carried forward as a deduction against the payment for May; credit arising out of the payment for May: to be carried forward as a deduction against the payment for June; credit arising out of the payment for June: to be carried forward as a deduction against the payment for the 2nd quarter; credit arising out of the payment for the 2nd quarter: to be carried forward as a deduction against the payment for July; credit arising out of the payment for July: to be carried forward as a deduction against the payment for August; credit arising out of the payment for August: to be carried forward as a deduction against the payment for September; credit arising out of the payment for September: to be carried forward as a deduction against the payment for the 3rd quarter; credit arising out of the payment for the 3rd quarter: to be carried forward as a deduction against the payment for October; credit arising out of the payment for October: to be carried forward as a deduction against the payment for November; credit arising out of the payment for November: to be carried forward as a deduction against the payment for December; credit arising out of the payment for December: to be carried forward as a deduction against the payment for the 4th quarter. terjatev, ki izhaja iz izplačila za mesec januar: se vnese v odbitek plačila v mesecu februarju; terjatev, ki izhaja iz izplačila za mesec februar: se vnese v odbitek plačila v mesecu marcu; terjatev, ki izhaja iz izplačila za mesec marec: se vnese v odbitek plačila za 1.trimesečje; terjatev, ki izhaja iz izplačila za 1.trimesečje: se vnese v odbitek plačila v mesecu aprilu; terjatev, ki izhaja iz izplačila za mesec april: se vnese v odbitek plačila v mesecu maju; terjatev, ki izhaja iz izplačila za mesec maj: se vnese v odbitek plačila v mesecu juniju; terjatev, ki izhaja iz izplačila za mesec junij: se vnese v odbitek plačila za 2.trimesečje; terjatev, ki izhaja iz izplačila za 2.trimesečje: se vnese v odbitek plačila v mesecu juliju; terjatev, ki izhaja iz izplačila za mesec julij: se vnese v odbitek plačila v mesecu avgustu; terjatev, ki izhaja iz izplačila za mesec avgust: se vnese v odbitek plačila v mesecu septembru; terjatev, ki izhaja iz izplačila za mesec september: se vnese v odbitek plačila za 3.trimesečje; terjatev, ki izhaja iz izplačila za 3.trimesečje: se vnese v odbitek plačila v mesecu oktobru; terjatev, ki izhaja iz izplačila za mesec oktober: se vnese v odbitek plačila v mesecu novembru; terjatev, ki izhaja iz izplačila za mesec november: se vnese v odbitek plačila v mesecu decembru; terjatev, ki izhaja iz izplačila za mesec december: se vnese v odbitek plačila za 4.trimesečje. 1.0083333333333333 It is underlined that boxes regarding options and the revocation thereof corresponding to the States for which the choice Označeni morajo biti kvadratki, ki zadevajo opcije in preklice, ki ustrezajo državam, za katere je bila izvedena izbira, 1.509090909090909 The relative data must be included in line VE30; - in line 6 include the following: mora biti zajet v vrstico VE30; - v vrstici 6 navedite: 1.1470588235294117 If the calculation brings to a negative outcome, this line must not be filled. Če je pri tem izračunu rezultat negativen, se te vrstice ne izpolni. 1.0157232704402517 Line VO25, box 1 must be ticked by taxpayers who have taken advantage of the right to determine the income with ordinary methods in relation to the business of production and sale of electric and heat energy from renewable agroforestry and photovoltaic sources, beyond the limits of the first period cited by paragraph 423. Vrstica VO25, okence 1 morajo označiti zavezanci, ki so si pridržali pravico do določitve dohodkov na navaden način, glede na dejavnosti proizvodnje in odsvojitve električne in kalorične energije iz obnovljivih kmetijsko-gozdnih in fotovoltaičnih virov, za preseganje omejitev iz prvega stavka omenjenega odstavka 423. 1.0628930817610063 A surplus of 0.40% for every month, or every fraction of the month,is applied to the part of the debt that is not compensated with te credits reported in the F24 module. Opozarjamo, da se povečanje za 0,40%, predvideno za vsak mesec ali del meseca, nanaša na del dolga, ki se ne poravna s terjatvami, prijavljenimi v obrazcu F24. 1.2447552447552448 Consequently the amount of the invoice of the supplier or the customs bill of entry respectively made out or issued under a non-taxable regime must not be indicated in line VF14. Posledično znesek fakture dobavitelja ali carinsko potrdilo, ki je bilo izdano v režimu neobdavčljivosti, ne sme biti na-vedeno v vrstici VF14. 1.0862068965517242 • report, in the "Subject that prepared the declaration" box, code "1" if the declaration was prepared by the taxpayer or code "2" if the declaration was prepared by the subject sending it; • vnesti v polje "Subjekt, ki je pripravil napoved ", šifro "1" če je prijavo izpolnil davčni zavezanec, oziroma šifro "2" če je prijavo izpolnil tisti, ki jo je tudi poslal; 0.7878787878787878 If the result is negative this (total value) is reported in line VX2, field 1. Če je rezultat operacije negativen se (v obliki absolutne vred-nosti) vpiše v vrstico VX2, polje 1. 1.0 In Line VO34, Box 3 was introduced. V vrstico VO34 je vneseno okence 3. 0.9797979797979798 • notaries public entered in the register indicated in art. 24 of law no. 89 of 16 February 1913; • notarji, vpisani v notarsko zbornicov skladu s 24. členom zakona št. 89 z dne 16. februarja 1913; 1.1818181818181819 Section I reports the data relative to the companies that participate in the VAT compensation procedure. V razdelku I se navedejo podatki o družbah, ki sodelujejo v postopku kompenzacije DDVja. 1.0141509433962264 The VAT return form features a modular structure and is made up of: - The front cover consists of two sides; - a form, consisting of several parts (VA-VB- VC-VD-VE-VF-VJ-VI-VH-VM-VK-VN-VL-VT-VX-VO-VG), which must be Obrazec za napoved DDV ima modularno strukturo in sestoji iz: - naslovna stran sestavljena iz dveh strani; - obrazec sestavljen iz več preglednic (VA-VB-VC-VD-VE-VF-VJ-VI-VH-VM-VK-VN-VL-VT-VX-VO), ki ga izpolnijo 1.1682692307692308 The exception contained in paragraph 5-bis referred to above in relation to the type of purchases expressly provided for by the abovementioned provision i.e. "for the purchases, including intra-community purchases and for the imports of gold other than investment gold destined for transformation into investment gold by the same subjects or on their behalf, as well as for the services consisting of modifying the form, the weight or the purity of the gold, including investment gold". 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". 1.0406504065040652 - In fields 5 and 6 the VAT number, and the percentage of ownership of the subject holding the majority of stocks or securities. - V poljih 5 in 6, ID številka za DDV ter odstotek deleža subjekta, ki ima v lastništvu večinski de-lež delnic ali vložkov. 1.3636363636363635 The declaration of the non-resident subject who has worked in Italy through a stable organisation must be presented following the indications provided for the information of the VAT contributors. Izjava o nerezidentu, ki je deloval v Italiji preko stalne organizacije, se mora podati skladno z navodili za osebne podatke zavezancev za DDV. 1.3045454545454545 In this situation, in fact, the provision included in article 73, final paragraph, becomes applicable, establishing that it is forbidden to transfer to the group the credit acquired by a company during the year preceding the year in which the group liquidation VAT procedure was entered. V tej situaciji se uporablja določilo, ki ga vsebuje 73. člen, zadnji odstavek, ki določa prepoved prenosa dospele terjatve na skupino s strani družbe v predhodnem letu od leta vstopa v proceduro likvidacije DDV skupine. 1.1893939393939394 On the basis of the provision of article 27, paragraph 2, the determination of the taxable amount of the remunerations recorded gross of tax is carried out by dividing the gross amount of the corresponding register to the divider obtained by adding to the rate applied the value of 100 (for example, if the applied rate is 10%, the divisor is equal to 110), and multiplying the quotient by 100, rounding off the product, due to a lack or excess, to the nearest Euro cent. Na podlagi določb 2. odstavka 27. člena, se davčna osnova plačil, vknjiženih z vključenim davkom, izračuna tako, da se bruto znesek vknjiženih plačil, deli z deliteljem, ki se dobi tako, da se uporabljeni davčni stopnji prišteje vrednost 100 (na primer, če je davčna stopnja 10%, je delitelj enak 110), nato pa se pomnoži količnik s 100, in rezultat zaokroži navzgor ali navzdol na stotinko evra. 1.2193548387096773 The group company may carry out the electronic submission of the declarations of the other companies that belong to the same group when the commitment to submitting the declaration is made. Družba iz skupine lahko prek elektronske storitve prijave drugih družb, ki pripadajo istemu koncernu v trenutku, ko prevzame zavezo za predložitev prijave. 1.18348623853211 The taxpayer may ask that the communications regarding possible irregularities present in the declaration (art. 1, paragraphs 634 -636, of law no. 190 of 2014) be sent to the intermediary tasked with the electronic transmission of the taxpayer's declaration. Zavezanec lahko izbere, da se obvestila o morebitnih nepravilnostih v napovedi (odstavki 634-636, 1. člena zakona št. 190 iz leta 2014) pošljejo posredniku, ki ga je pooblastil za elektronsko pošiljanje svoje napovedi. 1.0579710144927537 In lines VF14 to VF20 it is necessary to indicate purchases made in 2018. V vrsticah od VF14 do VF20 se vpišejo nakupi, zabeleženi v letu 2018. 0.9849624060150376 • sports associations with private law legal personality in terms of the regulations contained in Presidential Decree no. 361 of 10 • športna združenja, ki so zasebne pravne družbe v skladu z odredbo na podlagi odloka predsednika republike št. 361 z dne 10. februar 0.9722222222222222 3.4 CONTROLLING AND CONTROLLED BODIES AND BUSINESS COMPANIES (ART. 73) 3.4 OBVLADUJOČE IN ODVISNE GOSPODARSKE ORGANIZACIJE IN DRUŽBE (73. ČLEN) 1.0813953488372092 In addition, by completing this part, in particular line VY4, the controlling body or company requests the refund of the credit emerging from the summarising prospectus of the procedure. Poleg tega z izpolnitvijo te razpredelnice, zlasti vrstice VY4, matično podjetje oziroma družba poda zahtevo za povračilo dobropisa, ki izhaja iz povzetka postopka skupine. 1.1731843575418994 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 9, as well as equivalent tran 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 zakonsko izenačenih posegov, 1.3383084577114428 NOTICE: ffor the correct filling in of the return it is hereby specified that if there are no significant data or values to be indicated in a part, that part must not be filled in; the value zero is to be considered as an insignificant value for data purchase purposes. OPOZORILO: zaradi pravilnega izpolnjevanja napovedi moramo pojasniti, da če v enem obrazcu ni podatkov ali večjih vrednosti se obrazec ne izpolni; vrednost nič se dejansko šteje za nepomembno vrednost. 1.5714285714285714 b) of the Presidential Decree no. 322 of 1998 and related members. št. 322 iz l. 1998 in njihovih sodelavcev. 1.1235955056179776 4.2.17 PART VG - ADHERENCE TO THE PLANNED REGIME FOR CONTROLLING AND CONTROLLED COMMERCIAL COMPANIES 4.2.17 PREGLEDNICA VG - VKLJUČITEV V REŽIM, PREDVIDEN ZA KONTROLNE IN KONTROLIRANE DRUŽBE 1.3630573248407643 This form must indi-cate 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. 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. 0.9959839357429718 Line VL29, filed 1 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. V vrstico VL29, navedite 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. 1.010204081632653 The field must also indicate the transfers of pallets recovered for use cycles following the first. V polje je potrebno navesti tudi prodajo palet, pridobljenih iz ciklov uporabe, ki sledijo prvemu. 1.375 • those entered in the register of certified public accountants pursuant to legislative decree no. 88 of 21 January 1992; • računovodski revizorji v skladu z zakonodajnim odlokom št. 88 z dne 21. januarja 1992. 0.9949494949494949 Parts VC, VD, VH, VM, 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. Preglednice VC, VD, VH, VM, 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. 1.008849557522124 - line VX4 must be completed to indicate the amount of refund requested, in accordance with article 30, third para - izpolnitev vrstice VX4 z navedbo zneska zahtevka za povračilo v skladu s četrtim odstavkom 30. člena, tretji od 0.969811320754717 In relation to accounting obligations, paragraph 3 of article 9 of Presidential Decree no. 544/1999 referred to above provides for: - quarterly VAT payments using the consolidated payment form (form F24) within the 16th day of the second month following the Kar zadeva računovodskega izpolnjevanja obveznosti, 9. člen, 3. odst. navedenega odloka predsednika republike št. 544/1999 predvideva: - trimesečno plačilo DDV preko obrazca za poenoteno plačilo (obrazec F24) v šestnajstih dneh po drugem naslednjem mesecu, ki sledi 0.8275862068965517 Line VL25 credit surplus from the previous year. Vrstica VL25 se navede presežek terjatve predhodnega leta. 1.1917808219178083 The line must also indicate the purchases of the pallets recovered for use cycles following the first one, and the performance of services dependent upon works contracts, procurement contracts and the like, that have the purpose of processing non-ferrous scrap. V vrstici se morajo navesti tudi nakupi palet, pridobljenih iz ciklov uporabe, ki sledijo prvemu, in storitve, vezane na pogodbe o delu, javne natečaje in podobno, ki se nanašajo na predelavo nekovinskih odpadnih snovi. 1.4615384615384615 3rd paragraph, of the Ministerial Decree of December 13, 1979 must be given. 3. odst. ministrskega odloka z dne 13.decembra 1979. 1.118811881188119 VG), to be filled in by every subject to report accounting data and other data concerning the business performed; VG), ki ga izpolnijo vsi subjekti, da se navedejo računovodski podatki in drugi podatki o dejavnosti. 1.252808988764045 or vice-versa, or following the option to separate the activities according to ex. art. 36); - the adoption or abandonment - by choice or by law - of a special regime that is based on a flat-rate system for the deduction of ločevanje dejavnost v skladu s ex 36. členom); - sprejemanje ali opustitev po izbiri ali na podlagi zakona posebnega režima, ki na podlagi pavšalnega sistema za odbitek davka kot 1.0789473684210527 Corrections and supplements to the return Popravljanje in dopolnjevanje napovedi 1.0224719101123596 Code 8 - Article 30, paragraph 3, refund of lesser deductible surplus of the three-year period Code 8 must be indicated when the refund is due if VAT credit surpluses emerge from the returns for the last 3 years (2016-2017-2018), even if they total less than 2,582.28 Euro. Šifra 8 - 3. odstavek, 30. člena, povračilo manjšega odbitnega presežka triletja Šifro 8 je potrebno vpisati, kadar obstaja možnost povračila, če iz napovedi za zadnja 3 leta (2016-2017-2018) izhaja presežek davčnega dobropisa, čeprav je znesek nižji od 2.582,28 EUR. 1.1494252873563218 This amount is given by the difference between the amounts indicated in lines VL8, field 1, and VL9. Ta znesek je dan iz razlike med tistimi, ki so navedeni v vrsticah VL8, polje 1 in VL9. 0.7637130801687764 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: 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: 1.0147058823529411 Lines VM1 to VM12 corresponding to the 12 months of the year, therefore, must indicate tax paid during the year to which the return applies, using the specific codes introduced by resolution no. 377 of 2007. V vrstice od VM1 do VM12, ki ustrezajo 12 mesecem v letu se navede davek vplačan v teku leta, ki je predmet napovedi tako, da se uporabljajo ustrezne številke dajatev dolocene s resolucijo št. 377 v 2007. 1.0087719298245614 Line VJ4 indicates payments made to urban public transport operators in accordance with the decree of 30 July 2009. V vrstico VJ4 navedite plačana nadomestila prodajalcem potovalnih listin v skladu z odlokom z dne 30. julija 2009. 1.0769230769230769 If the number of companies is higher than 3, they may use numerous modules numbered in succession. Če je število družb večje od 3 se lahko uporabi več obrazcev in se jih zaporedno oštevilči. 1.0828025477707006 With reference to the latter hypothesis of requesting a refund for excess payment, it is clarified that the amount of said excesses must be included in line VX4, field 1. V zvezi s to zanjo domnevo zahtevka za povračilo presežka vplačanih zneskov pojasnjujemo, da se mora višina teh presežkov vključiti v vrstici VX4, v polju 1. 1.2066666666666668 For detailed information regarding the amount that can be used as well as credits which are not subject to the limit, refer to the instructions for part RU of the 2019 INCOME forms. Za podrobne informacije glede dejansko uporabnega zneska ter terjatev, ki niso podvržene omejitvi, glej navodila preglednice RU obrazcev DOHODKI 2019. 1.3974358974358974 The Decree of the President of the Republic no. 322 of 22 July 1998, does not provide for a deadline for delivering the declaration to the intermediaries, who shall then see to electronic transmission, but solely establishes the deadline by which the declarations must be submitted to the Italian Revenue Agency electronically. št. 322 z dne 22. julija 1998, ne predvideva roka za predložitev napovedi posrednikom, ki morajo nato poskrbeti za elektronski prenos, ampak določa samo rok, do katerega morajo biti napovedi elektronsko predložene Agenciji za Prihodke 1.0972222222222223 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. 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. 0.8754098360655738 Line VJ9 indicates intra-community purchases of goods, including industrial gold, pure silver, scrap and other recycled materials, cellular telephones, gaming consoles tablet PCs and laptops, integrated circuit devices, such as microprocessors and central work units. Vrstica VJ9 navedejo se nakupi blaga znotraj skupnosti, vključno z izdelki iz industrijskega zlata, čistega srebra, odpadnih snovi in materiala za predelavo, mobilnih telefonov, igralnih konzol, tablic in prenosnikov, ter naprav z integriranim vezjem, kot so mikroprocesorji ali centralnih procesnih enot. 1.0134529147982063 Therefore, these companies must compile, in accordance with the instructions provided in this paragraph, a frontispiece, a form containing the data on their activity, and as many other forms as there are funds managed by them. Takšne družbe morajo torej v skladu z navodili, navedenimi v tem odstavku, izpolniti naslovno stran, obrazec, ki vsebuje podatke o njihovi dejavnosti, ter toliko dodatnih obrazcev, kolikor je skladov, s katerimi upravljajo. 1.0883720930232559 The front cover consists of 2 sides: - the first side contains information regarding the use of personal data; - the second side must report the taxpayer's tax code, in the upper part of the form, the taxpayer and declarant's details, Naslovna stran je sestavljena iz 2 strani: - prva stran vsebuje informacije o obdelavi osebnih podatkov; - druga stran zahteva navedbo davčne številke zavezanca na zgornjem delu obrazca, matične podatke zavezanca in 0.9074074074074074 Said amount must be indicated in the debits field of the line corresponding to the payment period. Navedeni znesek se mora , v vsakem primeru, navesti v polju dolgovi v vrstici, ki ustreza obdobju odplačila. 1.2307692307692308 These purchases must be distinctly indicated in field 2 as well. Ti nakupi morajo biti jasno označeni tudi v polju 2. 0.9777777777777777 Therefore silver falling within this definition is subject to the same fiscal treatment as the one for so-called "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. 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. 1.1318681318681318 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; - the user may include the tax amount relating to financial lease contracts for deprecia 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; - lahko uporabnik izračuna davek na finančni najem amortizirljivih sredstev (okrožnica št. 1.1616161616161615 - the guarantees provided by the individual companies taking part in the group's payment for the respective credits - garancije, ki jih dajo posamezne družbe udeležene pri izplačilu skupine za kompenzirane terjatve; 0.9875 In order to complete lines VH15 and VH16, it is necessary to insert the amount of the relative payment subtracting the amount of any deposit that may be owed. V zvezi z izpolnjevanjem vrstic VH15 in VH16, opozarjamo, da se mora navesti rezultat pripadajočega odplačila po odštetem znesku morebitne dolgovane akontacije. 1.0407239819004526 The 1% interest is not due; - progressive numbering and keeping of invoices relating to purchases; - the possibility of certifying the considerations to watch amateur sports events by issuing access rights or season tickets, as an Ni potrebno plačati 1% obresti; - zaporedno oštevilčenje in shranjevanje prejetih faktur; - možnost potrjevanja plačil za udeleženost na amaterskih športnih prireditvah z izdajo pravic do vstopa ali abonmaja, alternativna 1.1978021978021978 The articles of association and memorandum of associations of both categories of subjects must contain the paragraphs required to guarantee the absence of profit-making and to ensure compliance with the other principles prescribed by article 18, 18-bis and 18-ter of Law no. 289 of 2002 as amended by Decree Law no. 74 of 2004. 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., 18bis in 18-ter členu zakona št. 289 z 2002, spremenjenega z zakonskim odlokom št. 74 z 2004. 1.145985401459854 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 to the various rates, subdividing 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 davčnim stopnja tako, da se razdeli 1.1456692913385826 In case the visa is affixed at a national exit point, the evidence of the goods exit is not provided by the stamp affixed on the tax document on behalf of the exit custom officers, but by the digital visa code (see Resolution between the Custom Agency and the Revenue Agency of 22 May 2018). V slučaju žiga na izhodu iz državnega ozemlja, dokaz, da je blago res šlo iz države ni več žig, ki ga na finančni dokument da carina v izhodu, pač pa šifra digitalnega vizuma (glej sklep carinske uprave v sporazumu s finančno upravo z dne 22. maja 2018). 0.9857549857549858 In addition, companies that have participated in group VAT payments for the entire tax year as provided for by article 73 must indicate in field 1 refunds requested in previous years for which the competent Office has formally denied the right to the refund, authorising its use in accordance with Presidential Decree no. 443 of 10 November 1997. Poleg tega morajo podjetja v polju 1 označiti, da so sodelovala pri likvidaciji DDV za skupino, kot je določeno v 73. členu, za celotno davčno leto, navesti dobropis, za katerega je bilo zahtevano povračilo v preteklih letih in za katere je urad uradno zanikal pravico do nadomestila ter dovolil uporabo v skladu z OPR št. 443 z dne 10. novembra 1997. 1.2833333333333334 This field must not be completed if the field 4 box (interruption) is ticked. To polje se ne izpolni, če je prečrtano okence v polju 4 (iz 1.4330708661417322 related right of ownership or the right to claim the investment gold; - intermediations, including the services of agency and mediation, relative to the transactions mentioned above. prenos lastniške pravice ali terjatve na naložbeno zlato; - posredovanja, ki zajemajo storitve posredovanja za predhodne posle. 1.1012658227848102 Coinciding with the last month of each calendar quarter (March, June, September, as well as December for taxpayers referred to in paragraph 4 of art. 74) the results of the monthly payments can be set off or added to the results of the quarterly payments, on condition that the deadlines for the respective monthly settlements and payments are met. Zadnji mesec vsakega koledarskega tromesečja (marec, junij, september ter december za same zavezance v skladu s 74. členom, 4. odst.) podatki o mesečnih izplačil se lahko kompenzirajo ali kopičijo s podatki trimesečnih izplačil pod pogojem, da se spoštujejo roki, ki so predvideni, za mesečna izplačila ali vplačila. 1.0144927536231885 Lines from VH1 to VH16 must be completed by all taxpayers, to indicate data (input VAT or output VAT) resulting from periodic payments made. Vrstice od VH1 do VH16 se morajo izpolniti z navedbo podatkov (terjatev DDVali obveznost DDV), ki izhajajo iz opravljenih obdobnih plačil. 1.1693121693121693 The operations in question: - carried out with regard to the subjects pursuant to article 6, fifth paragraph; - eare carried out in accordance with article 32-bis of Decree Law no. 83 of 2012 (VAT cash accounting scheme). Gre za naslednje posle: - izvedeni za subjekte, kot je določeno v petem odstavku 6. člena; - izvedena v skladu s členom 32-bis zakonskega odloka št. 83 iz leta 2012 (režim DDV za gotovino). 0.9176470588235294 • field 8 , reserved for subsidiaries that are not required to give guarantee. • Polje 8 je namenjeno kontroliranim družbam, ki niso obvezane k predložitvi jamstva. 1.21 January 2019 *The payment date that falls on a Saturday, or on a holiday, is extended to the first following working day. *Rok za plačilo, ki sovpada s soboto ali praznikom, se podaljša do prvega naslednjega delovnega dne. 0.9763779527559056 For qualification procedures, visit the appropriate section at the Italian Revenue Agency website www.agenziaentrate.gov.it. Za način pridobivanja pooblastil si oglejte ustrezni razdelek na spletni strani Agencije za prihodke www.agenziaentrate.gov.it. 1.2527472527472527 For the purposes of appropriating the advance payment 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 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. Za določanje akontacije, 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. 1.135135135135135 2.3 SPECIAL RETURN FILING CASES A - Bankruptcy and forced administrative liquidation 2.3 POSEBNI PRIMERI PREDLOŽITVE NAPOVEDI A - Stečaj ali prisilna poravnava 1.286644951140065 The "Extraordinary transactions" box, to be completed only in the modules following the first one in the presence of several forms as a result of extraordinary transactions, it must be crossed if the relevant company referred to in this form has been released, in the course of 2018 and before the extraordinary operation, from the VAT settlement procedure of the group in which it participated. Okence "Izredni posli", ki se izpolni izključno v obrazcih, ki sledijo prvemu, če je prisotnih več obrazcev zaradi izrednih poslov, označi se, če je pravna predhodnica, na katero se nanaša ta obrazec, izstopila med letom 2018 in pred izrednim poslom, iz postopka plačila DDV skupine, v kateri je sodelovala. 0.958904109589041 VAT cash accounting scheme - Article 32-bis, Decree Law no. 83 of 2012 Režim DDV za gotovino - 32.bis člen zakonskega odloka št. 83 iz leta 2012 1.055956678700361 Columns 3 and 4 must be filled in by all taxpayers who used the ceiling in 2018, regardless of the method of calculation followed, while the data referred to in columns 5 and 6 must be indicated only by taxpayers who during 2018 carried out purchases and imports using a ceiling related to by tax concessions during the 12 preceding months and also for the purpose of monthly auditing of the existence of the status of exporter aided by tax concessions, during 2018, as well as the availability of the ceiling in each month; - column 5: business turnover subdivided by month, for 2017. Stolpca 3 in 4 morajo izpolniti vsi zavezanci, ki so v letu 2018 uporabljali plafon, ne glede na metodo izračuna medtem ko podatki, katerih stoplca 5 in 6 morata biti navedena samo s strani zavezancev, ki so v teku leta 2018 izvedli nakupe in uvoze z uporabo plafona, ki se je nanašal na posle, kjer se je uveljavljala olajšava v 12 predhodnih mesecih in to tudi zaradi mesečne primerjave obstoja statusa izvoznika v teku leta 2018, z olajšavami ter razpoložljivost plafona v vsakem mesecu; - stolpec 5: poslovni promet razdeljen za vsak mesec leta 2017. 1.1037735849056605 • purchases relating to operations carried out by travel agencies with the application of the special regime provided • nakupi za posle, ki jih izvajajo potovalne agencije z uporabo posebnega režima, ki ga predvideva 74-ter. 1.0760233918128654 Each variation of the data relative to the parent company that intervened within the course of the year must be communicated to the Revenue Agency with thirty days with the VAT26 form. Vsako spremembo podatkov za odvisne družbe, do katere je prišlo med letom, je treba sporočiti Agenciji za prihodke najkasneje 30 dni od datuma spremembe z obrazcem DDV 26. 1.1847389558232932 It is pointed out that the amounts indicated in the aforesaid lines must include payments made in relation to motor vehicles registered during 2018 but which were sold in subsequent years (for example vehicle re-gistrations for the attainment of company objectives, see circular no. 52 of 2008). Zneski, navedeni v omenjenih vrsticah morajo zajemati izvedena vplačila v zvezi z registriranimi osebnimi vozili v letu 2018, ki je predmet odstopa v naslednjih letih (primer registriranje za doseganje ciljev podjetja, glej okrožnico št. 52 v 2008). 1.3085399449035813 In fact, the concept of agricultural business-person includes the connection between agricultural business, subject to the special VAT regime provided by art. 34, all the activities performed by the agricultural business-person, and directed towards the manipulation, conservation, transformation, commercialisation and enhancement, on the condition that they regard "mainly" products obtained from the cultivation of the earth, of the forest, or from the farming of animals. Pojem kmetovalca namreč zaradi povezanosti vključuje med kmetijske dejavnosti, za katere velja poseben režim DDV, ki ga določa 34. člen, vse dejavnosti, ki jih izvaja kmetovalec in katerih namen je upravljanje, ohranjanje, predelava, trženje in razvoj, pod pogojem, da so "pretežna" dejavnost proizvodi, pridobljeni iz obdelovanja zemlje, gozda ali iz živinoreje. 1.064 In section I, line VG1, the data regarding company B and, in progressive order, the data of companies D, F and G , must be indicated. V I. razdelku se v vrstico VG1 navedejo podatki o družbi B, v naraščajočem vrstnem redu pa podatki za družbe D, F in G. V II. 1.317829457364341 The part consists of four sections: 1) The total amount of purchases made within the territory of the State, of intracommunity purchases and imports; 2) The total of purchases and imports, total tax, intra-community purchases, imports and purchases from San Marino; 3) Calculation of admissible deductible VAT; 4) Admissible deductible VAT. Preglednica sestoji iz štirih razdelkov: 1) Višina nabav, ki se izvedejo na državnem ozemlju, nabave v Skupnosti in uvozi; 2) Skupaj nabave in uvozi, skupaj davek, nabave v Skupnosti, uvozi in nabave iz San Marina; 3) Določanje odbitnega Ddv; 4) Odbitni ddv. 1.0228310502283104 - 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 con - 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. 1.025974025974026 In case the non-residing subject who holds control has no VAT in the territory of the Sate, the box of field 6 must be crossed and field 3 must not be filled. V primeru, da je nerezidentni subjekt, ki ima nadzor, brez pozicije DDV na državnem ozemlju, je treba prečrtati okence v polju 6 in se ne izpolni polje 3. 1.1104972375690607 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). Za družbe in organizacije, ki se štejejo za navidezne, dobropis DDV, ki izhaja iz letne napo-vedi, ne more uporabiti za kompenzacijo z obrazcem F24 (možnosti pod šiframi 1, 2 in 3). 1.0891089108910892 Alternatively to the supplementary statement, companies have the right to request clarification for the purposes of the discontinuation of the guidelines of the non operative company and/or of the guidelines of the company in systematic loss as provided by paragraph 4-b of the cited article 30 (circular no.9 /E of 1 April 2016). Namesto nadomestne izjave imajo družbe možnost, da preventivno predložijo zahtevo za posredovanje z namenom, da preneha veljati pravna ureditev družb, ki ne poslujejo, ter družb s sistematično izgubo, kot je to predvideno z odstavkom 4-bis, omenjenega 30. člena (okrožnica št. 9/E z dne 1. aprila 2016). 1.0 ceived can be used as a set off by the transferee, as provided for by article 5 of Presidential Decree number 542, of 14 October 1999, with effect from the beginning of the tax period subsequent to the one in which they became available to the transferor (1st January 2019 if, for VAT purposes, the tax period coincides with the calendar year). Prejeti dobropisi lahko prevzemnik uporabi kot kompenzacijo, kot je to predvideno s 5. členom odloka predsednika republike št. 542 z dne 14. oktobra 1999, od začetka davčnega obdobja, ki sledi obdobju, v katerem slednje ustvaril odstopnik (1. januar 2019, ob predpostavki, da za potrebe izračuna DDV davčno obdobje sovpada s koledarskim letom). 0.9694656488549618 alternative to access rights issued by means of a suitable tax meter or a computer-based ticket office (Presidential Decree no. možnost pravice dostopa izdane preko ustreznih davčnih merilcev ali avtomatskih prodajaln vstopnic (odlok predsednika republike št. 1.2758620689655173 The VAT/2019 annual declaration model must be used to present the VAT declaration concerning the 2018 tax year. Obrazec letne prijave DDV/2019 se mora uporabiti za prijavo DDV za davčno obdobje 2018. 1.0483870967741935 Number 12 is indicated for both suspension or interruption of the procedure of group VAT payment starting from January 1st 2019 and in case of prosecution of the said procedure for the same year; Številka 12 se navede bodisi v primeru preklica ali izstopa iz postopka skupnega plačila DDV od 1. januarja 2019 dalje, kot tudi v primeru nadaljevanja omenjenega postopka v istem letu;; 0.9841269841269841 Taxpayers who have made quarterly payments must indicate the data relating to periodic payments in lines VH4, VH12 and VH16. Zavezanci, ki so opravili trimesečna odplačila, morajo navesti podatke za obdobna odplačila v vrsticah VH4, VH8, VH12 in VH16. 1.1672354948805461 In particular the incorporating company, which transfers to the group VAT liquidation 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. 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. 0.9734513274336283 • each controlled company must file an annual return, with no attachments, using the methods described in para • kontrolirane družbe morajo predložiti vsaka svojo letno napoved brez priloge z načini opisanimi v odstavku 1.1; 1.0106951871657754 If such difference is positive, indicate in this line the amount obtained by considering, among the amounts, field 3 of line VW30 (periodical paid VAT) instead of field 1 of the same field. Če je ta razlika pozitivna je treba v to vrstico vpisati znesek, ki ga dobimo ob upoštevanju med terjatvami polje 3 v vrstici VW30 (plačani periodični DDV) namesto polja 1 v isti vrstici. 1.0753768844221105 It is pointed out that the amount of purchases relating to these sales must be indicated in line VF15, with the exception of purchases by taxpayers who in 2018 used the ligheter regime to be indicated in line VF17. Poudarjamo, da mora biti znesek nakupov v zvezi s temi odstopi naveden v vrstici VF15, razen nakupov s strani posameznikov, ki so v letu 2018 koristili davčne ugodnosti, kar se navede v vrstici VF17. 0.8542713567839196 Taxpayers who carry on a business, trade, craft or other economic activity and who have refused extortion demands or who in any case in refusing to pay them have suffered damage to goods or property in Italy as a result of crimes committed, including those not involving criminal conspiracy, for the purpose of the pursuit of illegal gains. Osebe, ki opravljajo poslovno, trgovsko, obrtno ali kako drugo gospodarsko dejavnost, oziroma so svobodni umetniki ali samostojni strokovnjaki, in so zavrnili zahteve izsiljevalske narave, oziroma, ker niso na to pristali, so na ozemlju države utrpeli škodo na premičninah ali nepremičninah zaradi storjenih kaznivih dejanj, tudi izven obveze partnerstva, za namen doseganja neupravičenih dobičkov. 0.9692307692307692 shown in lines 12 and 13 is greater than the aggregate amount of the considerations in line 10; - in line 16 divide the gross margins indicated on line 14 on the basis of the rates applied. skov, ki izhaja iz vrstic 12 in 13 večja od skupnega zneska plačil v skladu z 10. vrstico; - v vrstico 16 razdelite skupno bruto maržo navedeno v vrstici 14 na podlagi uporabljenih davčnih osnov. 1.0445859872611465 and field 2 contains the number of such persons; - line VS21, field 1 must indicate the total number of subjects who have taken part in the group payment, including in v polje 2 številko teh subjektov; - v vrstico VS21, polje 1 skupna številka subjektov, ki so sodelovali pri plačilu skupine, vključno s kontrolno, v polje 1.3253012048192772 The presence of the conditions for exemption from the provision of the guarantee referred to in points 1), 4) and 5) is signalled by the parent company in prospectus IVA 26/PR through the compilation of part VS, field 8. Obstoj potrdila o zagotovilu jamstva, ki ga določata točki 1), 4) in 5), , navede kontrolna družba v računskem obrazcu IVA 26/PR z izpolnjeno preglednico VS, polje 8. 1.08 The operations as per this line and the tax therefore must be included in the first two sections of Part VE. Posli v tej vrstici in pripadajoči davek ne smejo biti vključene v prva dva razdelka preglednice VE. 1.2142857142857142 In line VY4, the new field 3 "VAT Group art. 70-bis" was introduced. V vrstico VY4 je vneseno novo polje 3 "skupina DDV člen. 1.0 - compilation of line VX6 to indicate the amount transferred by the subjects that opted for tax consolidation provided - izpolnitev vrstice VX6 z navedbo zneska, ki so ga odstopili subjekti, ki so izbrali režim davčne konsolidacije, pred 0.9174311926605505 As set out above (in paragraphs 1.1 and 3.2) where separate accounts are kept (article 36), part VH (in case of compilation) must contain the summarizing information of all the activities carried out. Kot je bilo že uvodoma pojasnjeno (odst. 1.1 in 3.2) opozarjamo, da v primeru ločeno vodenega knjigovodstva (36. člen) v preglednico VH (če jo je treba izpolniti) se navedejo povzetni podatki vseh izvajanih dejavnosti. 1.028 As a result of the provisions of art. 1, paragraphs 53 to 57 of Law no. 244 of 2007, 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. V skladu s 1. členom, odstavki od 53 do 57 zakona št. 244 z 2007, se davčne terjatve navedene v preglednici RU lahko uporabljajo tudi brez upoštevanja določil, ki jih predvidevajo posamezni zakonski predpisi, ki ne presegajo višino 250.000 eur letno. 1.1090909090909091 For deduction purposes, the taxable amount and the tax resulting from the self-invoice mentioned above, must be indicated in part VF in the line corresponding to the tax rate applied. V namene odbitka, davčna osnova in davek, ki izhajajo iz omenjene samofakture morajo biti navedeni v preglednici VF v vrstici, ki ustreza uporabljeni davčni stopnji. 0.9801980198019802 Line VL8, field 1, indicate the credit emerging from the return for 2017 for which a refund has not been requested but which has been used for deduction or offsetting purposes indicated in line VX5. Vrstica VL8, polje 1, navedite dobropis, ki izhaja iz davčne napovedi za leto 2017 in za katerega ni bilo zahtevano nadomestilo, pač pa je bil upoštevan kot odbitek ali izravnava, naveden v vrstici VX5. 1.2893081761006289 Note that taxpayers who make intra-community transfers of gold and pure silver must include the said transactions in the calculation referred to in letter b) of article 30, paragraph two referred to above. Zavezanci, ki izvajajo medobčinske cesije zlata in čistega srebra, morajo v te posle zajeti v izračun v skladu s črko b), navedenega 30. člena, drugi odstavek. 1.161904761904762 Pursuant to paragraph 4, article 3 of the Ministerial Decree of 13 December 1979, any change in the details of controlling and controlled companies must be communicated by the controlling company within 30 days of the change using VAT model 26. V skladu s 3. odst., 3. člena ministrskega dekreta z dne 13. decemba 1979, vsako spremembo podatkov za odvisne družbe mora obvladujoča družba sporočiti najkasneje 30 dni od datuma spremembe , z obrazcem DDV 26. 1.2474226804123711 The limit is raised to € 50,000 for innovative start-ups by article 4, paragraph 11- novies, of decree law no. 3 of 2015. Limit je dvignjen na 50.000 evrov za inovativne start-upe, opredeljene v odstavku 11-novies, zak. 0.8333333333333334 SECTION 1 - Conferring of agricultural products and transfer by exempt agriculturalists (in the case of the li SEZIONE 1 - Vložek v obliki kmetijskih proizvodov in cesije oproščenih kmetovalcev (v primeru preseganja meje s strani tretje osebe) 1.259493670886076 Compilation of part VX in the event of bankruptcy or compulsory administrative liquidation during 2018 Regarding how to complete part VX, please refer to the clarifications provided in paragraph 2.3. Izpolnjevanje preglednice VX v primeru stečaja ali prisilne likvidacije v letu 2018 Za navodila za izpolnjevanje preglednice VX glej pojasnila v poglavju 2.3. 1.08 lable, the foreign tax identification code (column 2); tuja davčna identifikacijska številka (stolpec 2); 1.034920634920635 Line VL11, field 1, indicates the credit deriving from the lower debt or from the greater deductible surplus resulting from the supplementary statements presented in 2018, equal to the sum of the amounts indicated in column 3 of lines from VN1 to VN4 of all the completed modules, for which the column 2 "Group" is not marked. Vrstica VL11, polje št. 1, navedite kreditno posledico manjšega dolga ali večjega odbitnega presežka, ki izhaja iz dopolnilnih prijav, predloženih v letu 2018 in je enaka seštevku zneskov, navedenih v stolpcu št. 3 vrstic od VN1 do VN4 na vseh izpolnjenih obrazcih, na katerih se ni označil stolpec št. 2 "Skupina". 1.0494505494505495 As specified above (see paragraph 1.1), taxpayers with unified accounting systems in terms of VAT must complete their modularly structured return form consisting of: - the front cover containing, in particular, the taxpayer's details and the signature of the return; - a form, consisting of several parts (VA - VB - VC - VD - VE - VF - VJ - VI - VH - VM- VK - VN - VL - VT - VX - VO Kot je bilo prej poudarjeno (glej odstavek 1.1) zavezanci, ki imajo poenoteno knjigovodstvo DDV, morajo izpolniti obrazec za napoved z modularno strukturo in sestoji iz: - naslovne strani, ki vsebuje predvsem podatke zavezanca in podpis napovedi; - obrazec sestavljen iz več preglednic (VA - VB - VC - VD - VE - VF - VJ - VI - VH - VM - VK - VN - VL - VT - VX - VO 1.1518324607329844 Line VE32 please indicate the total of other operations qualified as non-taxable (to help identify such operations, consult the Appendix, under the headings "Exports and other non-taxable transactions" and "Used goods"). V vrstico VE32 se navede višina drugih poslov, ki so kvalificirani kot neobdavčeni (za določanje teh poslov glej Dodatek postavkam "Izvozi in drugi neobdavčeni posli" in "Rabljena sredstva"). 0.9651162790697675 For information on how to complete part VV please refer to paragraph 4.2.9, part VH Za načine izpolnjevanja preglednice VV glej odstavek 4.2.9., ki zadeva preglednico VH. 0.9264367816091954 Said office sees to mailing to the applicant or delivering to an assigned subject (bearing an appropriate delegation and his or her own and the delegating party's identification document) the virtual envelope, whose number is used to withdraw the credentials nee-ded to generate the security environment and, if the user is a natural person, for access to the log-in area of the Revenue Agency's website Omenjeni urad pošlje ovojnico po redni pošti prosilcu ali pa pooblaščeni osebi (ki se izkaže z ustrez-nim pooblastilom in svojim osebnim dokumentom in osebnim dokumentom pooblastitelja) izda virtualno ovojnico, katere številka se uporabi za prevzem poverilnice, potrebne za pripravo varovanega okolja, ter, v primeru, da je uporabnik fizična oseba, veljavno pa je za dostop do overjenega oddelka na spletni strani Agencije za prihodke. 1.0932203389830508 Line VJ3 indicates purchases of goods and services from subjects who are resident abroad as provided for by art. 17, paragraph 2. V vrstico VJ3 navedite nakupe izdelkov in storitev subjektov, ki so rezidenti v tujini v skladu s 17. členom, 2. odst. 0.983957219251337 For further details about the methods of reimbursement regulated by amendments to article 38-bis applied by Legislative Decree no. 175 of 2014, cp. Circular no. 32 of 30 December 2014. Za dodatna pojasnila o načinih izvajanja povračil glede na spremembe, ki jih je uvedel člen 38-bis zakonodajnega odloka št. 175 iz leta 2014 glej okrožnico št. 32 z dne 30. decembra 2014. 1.015748031496063 As described by Circular no. 32 of 30 December 2014, the declaration in lieu of an affidavit is issued by signing the hereby box. Kot pojasnjuje okrožnica št. 32 z dne 30. decembra 2014, se nadomestna izjava dokazilnih listin poda s podpisom te preglednice. 1.1789473684210525 It is stressed that the field must not be compiled by the subjects that have taken part in paying the group VAT. Opozarjamo, da polja ne smejo izpolniti subjekti, ki so bili udeleženi pri plačilu DDV skupine. 1.260115606936416 This amount must be indicated in field 12; "7" reserved for subjects that carry out the activity identified by the code ATECO 2007 59.14.00, and that is to say the parties the carry out the activity of film projection. Ta znesek mora biti naveden polju 12 "7" za subjekte, ki izvajajo dejavnosti, določene s šifro ATECO 2007, 59.14.00, torej subjekti, ki izvajajo dejavnost projekcije filmov. 1.3170731707317074 • check the "Reception of other electronic communications" box if the subject accepts the taxpayer's choice of having the party receive all communications regarding possible irregularities present in the declaration; • označiti polje "Sprejem drugih elektronskih obvestil", če je sprejel izbiro zavezanca, da mu bo posredoval vsako obvestilo o morebitnih nepravilnostih v napovedi; 1.3384615384615384 Corresponding with lines VG2 to VG4, the data of the subsidiary companies is indicated. V vrsticah od VG2 do VG4 se navedejo podatki kontroliranih družb. 0.9829059829059829 • field 3, cost of assets for sale (goods) and assets for the production of goods or services (for example raw mate • polje 3, strošek sredstev namenjen ponovni odprodaji (blago) in sredstev za proizvodnjo sredstev ali storitev (npr. 0.863013698630137 In any case, taxpayers who indicate the code 4 and an annual tax credit must complete line VX2, field 1 (or line VX8 in case of participation in a Group VAT liquidation for the whole year). Vendar navedba šifre 4 s strani subjektov, ki navedejo dobropis za letni davek, v vsakem primeru narekuje izpolnitev vrstice VX2, polje 1 (ali vrstici VX8 v primeru udeležbe v postopku skupnega plačila celoletnega DDV). 1.03125 Therefore, line VX1 indicates the total amount to pay that is equal to the result of the above-mentioned algebraic sum, if positive. V vrstici VX1 se torej navede skupni znesek za plačilo, ki sovpada z re-zultatom pravkar omenjene operacije, če je ta pozitiven. 0.9581881533101045 In all cases of unified or separated accounts ex art. 36, i.e. mergers, division etc. (see sub-paragraph 3.3) in general the above mentioned instructions apply for the completion of the forms, with some differences for controlling and controlled companies, as reported below. V vseh primerih poenotenega ali ločenega knjigovodstva 36. člen ali spojitve, odcepitve, itd.(omenjeni v pri odstavku 3.3) veljajo za izpolnjevanje obrazcev predhodno dana pojasnila z nekaterimi posebnostmi, ki veljajo za kontrolne in kontrolirane družbe, ki so prikazane v nadaljevanju. 1.0576923076923077 In addition to this, purchases carried out by means of drawings from VAT deposits must be included, as well as intracommunity purchases made upon drawings of the goods by the consignee in the case of "consignment stock". 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". 1.0761904761904761 • in column 4, the type of relation, using the codes provided in the table below (see the provision issued by the • v stolpcu 4 vrsta odnosa, pri tem je potrebno uporabiti šifre iz tabele, navedene v nadaljevanju (prim. 1.0845070422535212 In summary, the subject can: - Pay in one instalment by the 16th of March or pay in various instalments with a monthly surplus of 0.33% to the amount of each payment following the first; - Make one payment by June 30th with a surplus of 0.40% for each month, or a fraction of the month following March 16th, or pay in instalments starting from the first payment day, initially adding 40% for each month, or fraction of the month, following March 16th, thus with a monthly surplus of 0.33% to the amount of each payment following the first. Če povzamemo, ima zavezanec za DDV možnost: - plačati v enkratnem obroku do 16. marca ali porazdeliti na obroke, pri čemer se znesek vsakega obroka po prvem poveča za 0,33% mesečno; - plačati v enkratnem obroku do 30. junija z zvišanjem za 0.40% za vsak mesec ali del meseca po 16. marcu, ali plačati v obrokih od datuma dospetja, pri čemer se dolgovan znesek najprej poveča za 0,40% za vsak mesec ali del meseca od 16. marca dalje, nato pa se vsak obrok, ki sledi prvemu, poveča za 0.33% mesečno. 1.051334702258727 With regard to the verification of the promptness of the declarations submitted online, the declarations transmitted by no later than the deadlines established by no. 322 of 22 July 1998, but discarded by the online service shall be considered prompt, provided they are retransmitted by no later than give days after the date contained in the communication from the Revenue Agency attesting to the reason for the discard (cf. circular of the Ministry of Finance - Income Department no. 195 of 24 September 1999). V zvezi s preverjanjem pravočasnosti predloženih napovedi po elektronski poti štejejo za pravočasno vložene tiste napovedi, ki so poslane v predvidenem roku skladno z dokumentom št. 322 z dne 22. julija 1998, ki jh je elektronski sistem sicer zavrnil, vendar so bile znova poslane v roku petih delovnih dni po datumu izdaje uradnega obvestila s strani Agencije za prihodke, ki navaja razloge za zavrnitev (okrožnica Ministrstva za Finance - Oddelek za Prihodke št. 195 z dne 24.09.1999). 1.0992063492063493 This provision in any event applies to companies and entities required to draw up the consolidated financial statements pursuant to legislative decree no. 127 of 9th April 1991 and and legislative decree no. 136 of 18 August 2015, and to companies subject to corporate income tax (IRES - imposta sul reddito delle società,) indicated in the list pursuant to paragraph 2, letter a), of art. 38 of the aforementioned legislative decree no. 127 and in the list pursuant to paragraph 2, letter a), of art. 36 of the aforementioned legislative decree no. 136. V vsakem primeru se določba uporablja za družbe in ustanove, ki so dolžne pripraviti konsolidirano bilanco v skladu z zakonodajnim odlokom št. 127 z dne 9. aprila 1991 ter zakonodajnim odlokom z dne 18. avgusta 2015, št. 136, ter za podjetja, za katera je predvideno plačilo davka IRES (davek na dohodke družb), ki so zajeta v seznamu v 2. točk, črki a), 38. člena zgoraj navedenega zakonodajnega odloka št. 127, in v seznamu v 2. točki, črki a), 36. člena zgoraj navedenega zakonodajnega odloka št. 136. 1.3548387096774193 - Carrying out of non-taxable transactions - Izvajanje neobdavčenih poslov 1.0636363636363637 operations, in fact, count towards the calculation of turnover but must not be considered for the purpose of verifica namreč prispevajo k določanju obsega poslovanja, vendar se jih ne sme upoštevati za namene preverjanja statusa 2.2 se of services, etc.). Št.", itd. 0.9545454545454546 If a negative amount results from this calculation, this line must not be completed. Če iz zgoraj omenjenega izračuna izhaja negativen znesek, te vrstice ni treba izpolniti. 1.1366279069767442 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 ope 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. 1.358974358974359 filled in by any taxpayer to indicate accounting details and other data concerning the activity performed. vsi subjekti, da se navedejo računovodski podatki in drugi podatki dejavnosti. 1.196911196911197 These transactions must be included in section 2 of part VE (lines VE20 to VE23) among the taxable transactions, in order to calculate the output VAT, and subsequently deducted in section 4 of part VE, with the purpose of determining the annual business turover as specified in relation to lines VE39 and VE40. Ti posli morajo biti zajeti v razdelek 2 preglednice VE (vrstice od VE20 do VE23) med obdavčenimi posli, za obračun DDV v breme in zatem odbite v razdelku 4 preglednice VE v namene določanja letnega poslovnega prometa, kot je navedeno v vrsticah VE39 in VE40. 1.1918238993710693 In the assumption of indirect control of numerous level, the data regarding the subjects that have renounced (initial links) should be indicated with priority, and in order of each control chain, and successively, in the sequence of the same chain, the data of the companies that, although having the requirements, do not participate in the group settlement (intermediate links). V primeru večstopenjske posredne kontrole se prednostno in po zaporedju vsake nadzorne skupine navedejo podatki za subjekte, ki so predložili odpoved (začetni členi), nato pa, sledeč zaporedju verige, podatki o družbah, ki kljub temu, da za to izpolnjujejo zahteve, ne sodelujejo pri skupinskem plačilu (vmesni členi). 1.5538461538461539 - PART VC - EXPORTERS AND ASSOCIATED OPERATORS - PURCHASES AND IMPORTS WITHOUT THE APPLICATION OF VAT - PREGLEDNICA VC - IZVOZNIKI IN PODOBNI DELAVCI - NAKUPI IN UVOZI 0.8485915492957746 Lines VW27, VW29 and VW30 must also include the amounts resulting from the corresponding lines of part VL (VK section 3, in case of participation to group VAT payments for a portion of the year) of the returns presented by the individual com V vrsticah VW23,VW27, VW29 in VW30 morajo biti zajeti tudi zneski, ki izhajajo iz pripadajočih vrstic v preglednicah VL (VK, razdelek 3, v primeru sodelovanja v postopku plačila DDV skupine v delu leta), ki so jih predložile posamezne družbe, ki so bile udeležene v izplačilu skupine. 1.1841004184100419 The indication in the line of the excess amount paid constitutes a credit which the taxpayers affected will be able to: - deduct in the year following 2018 or use for the purposes of set off; - request the refund thereof, if the conditions and requirements listed in art. 30 are met. Navajanje preveč plačanega zneska v vrstico pomeni terjatev, ki ga zainteresirani zavezanci lahko: - odbijejo v naslednjem letu 2018 ali se lahko uporabi v namene kompenzacije; - zahteva povračilo, če obstajajo pogoji navedeni v 30. členu. 0.8706896551724138 In this case, the companies interrupting or entering the procedure must be indicated in this section. V takem primeru se mora v tem razdelku opredeliti, ali gre za družbe, ki vstopajo v postopek ali izstopajo iz njega. 1.2413793103448276 D) Reference turnover for the application of VAT in the year following the extraordinary operation or subjec D) Referenčni poslovni promet za DDV v letu po izrednem poslu ali večjem preoblikovanju 1.0961538461538463 These subjects may rely on other subjects assigned for the electronic transmission of declarations, in particular: Ti subjekti lahko napoved vložijo prek drugih pooblaščencev za elektronsko predložitev napovedi, zlasti: 1.0940170940170941 In order to correctly determine the tax admitted as deduction it is worth to remember that article 19, paragraph 3, letter b), acknowledges the deduction with reference to operations exempt from VAT that, if occurring in the State territory, would give right to deduction (see instructions to compile line VF20 and line VF34 for individuals obliged to determine deductible proportion) Za potrebe pravilnega izračuna odbitnega davka je potrebno upoštevati, da 3. odstavek, črka b), 19. člena, prizna odbitek v povezavi z neobdavčljivimi posli, ki so v primeru, da so se opravili na državnem ozemlju, upravičeni do odbitka (glej navodila za izpolnjevanje vrstice VF20 in vrstice VF34 za subjekte, podvržene izračunu sorazmernega odbitka). 1.813953488372093 Based on the provisions contained in the Decree of the President of the Republic no. no. 322 of 22 July 1998 he qualified intermediaries, the group companies or other assigned companies (group companies or other Administrations) must: št. 322 z dne 22. julija 1998, morajo pooblaščeni posredniki, družbe skupine in drugi pooblaščenci (družbe v skupini ali uprave): 1.5157894736842106 Line VE31 please indicate the total of the non-taxable operations, carried out as regards exporters who have issued their declaration of intent. V vrstici VE31 višine neobdavčenih poslov izvedenih za izvoznike, ki so izdali izjavo o nameri. 1.124031007751938 The square must be filled in and signed by the assigned subject (intermediaries and group companies) that submits the declaration electronically. Polje izpolni in podpiše tisti (posrednik ali družbe v skupini), posrednik, ki je pooblaščen za elektronsko predložitev napovedi. 1.1443298969072164 The line must indicate the excess yearly tax amount deductible indicated in line VL39 to transfer to the group. V vrstici navedite višino letnega presežka odbitnega davka iz vrstice VL39, za prenos na skupino. 1.0384615384615385 Line VE50 business turnover calculated by adding together the amounts indicated in lines VE24 column 1, lines from VE30 to VE38 and subtracting the amounts indicated in lines VE39 and VE40. Vrstica VE50 poslovni promet določen tako, da se seštejejo zneski, navedeni v vrsticah VE24, stolpec 1, vrstice od VE30 do VE38, in se odšteje znesek naveden v vrsticah VE39 in VE40. 1.2149532710280373 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 or in the case the controller enters in a VAT Group from 1 January 2019. Višina se mora ujemati z zneskom ki izhaja iz vrstice VS20, polje 1, razen v primeru povračila manjšega odbitnega presežka triletnega obdobja ali v domnevi, da bo nadzorna družba v skupino DDV od 1. januarja 2019). 1.1875 These credits, used for the purposes of the annual return, must instead be carried forward to lines VL34 and VL35. Ti davčni dobropisi, uporabljeni v letni napovedi, pa se morajo navesti v vrsticah VL34 in VL35. 1.1589403973509933 Art. 10, paragraph one, number 11 referred to above exempts the transfers of investment gold, even in the form of securities, for the financial operations provided for in letter c-quarter and c-quinquies, paragraph 1 of art. 67 of TUIR, if such operations are related to investment gold, as well as the mediation regarding the aforesaid transactions. Omenjeni 10. člen, prvi odstavek, št. 11 predvideva oprostitev davka za cesije naložbenega zlata, tudi v obliki vrednostnih papirjev za finančne posle, ki jih predvideva 67. člen, 1. odst., črke c-quater) in c-quinquies) TUIR, če se nanašajo na naložbeno zlato ter za posredovanje pri omenjenih poslih. 1.082191780821918 The framework is reserved to corporations or parent companies that intend to make use, starting 2019, of the particular VAT tax compensation procedure envisaged by ministerial decree of 13 December 1979, as amended in the Ministirial Decree dated 13 February 2017, laying down the implemen-tation regulations of the provisions under art. 73, last paragraph (as substituted by paragraph 27 of art. 1 of the law no. 232 of 11 December 2016), relative to one or more commercial companies considered "controlled" within the mea-ning of the rule in question. Preglednica je namenjena kontrolnim ustanovam in gospodarskim družbam, ki nameravajo od leta 2019 izkoristiti poseben postopek kompenzacije DDV, predviden z ministrskim odlokom z dne 13. decembra 1979, kot je spremenil ministrski odlok z dne 13. februarja 2017, ki navaja predpise za izvajanje določb zadnjega odstavka 73. člena (spremenjenega s 27. odstavkom 1. člena zakona št. 232 z dne 11. decembra 2016), v zvezi z eno ali več gospodarskih družb, ki štejejo kot "kontrolirane" v smislu omenjene zakonodaje. 0.8548387096774194 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 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 energijo, z zbiranjem in uničevanjem odpadkov, ltd. 1.1428571428571428 Line VL10 must only be completed by taxpayers who during 2018 participated in a group VAT payment procedure for the entire year and who under the provisions of the last paragraph of article 73 may not include in the same procedure the credit surplus deriving from the fiscal period preceding the year in which it joined the group VAT payment procedure. Vrstico VL10 morajo izpolniti samo zavezanci, ki so v letu 2018 sodelovali v postopku plačila DDV skupine za celotno davčno leto in ki, z uporabo določb zadnjega odstavka 73. člena, ne morejo se stekati v isti postopek presežek terjatve, ki izhaja iz predhodnega davčnega obdobja pristopa k postopku skupine. 0.9603174603174603 The tax indicated in line VE24 can be different from the total tax presented in the register of invoices issued or the re Davek, naveden v vrstici VE24 je lahko drugačen od vseh davkov, ki izhajajo iz registra izdanih faktur in/ali registra plačil. 1.37012987012987 Based on article 8 of the Decree of the President of the Republic no. 322 of 22 July 1998, as amended, the VAT declaration for the year 2016 must be submitted in the period between 01 February and 30 April 2019. št. 322 z dne 22. julija 1998 in kasnejšimi spremembami mora biti davčna napoved DDV za leto 2018 vložena v obdobju med 1. februarjem in 30. aprilom 2019. 1.082051282051282 Line VJ12 indicates purchases of services rendered by subcontractors in the construction sector not subject to tax pursuant to article 17, paragraph 6, letter a) (cp. circular letter no. 37 of 29 December 2006). V vrstici VJ12 se navedejo nakupi storitev s strani podizvajalcev iz gradbenega sektorja brez bremenitve davka v skladu s 17. členom, 6. odst., črka a) (okrožnica št. 37 z dne 29. decembra 2006). 1.0987124463519313 Line VK 28 the companies participating in the group VAT payments for the entire tax year must indicate the amount transferred to the controlling company which must determine the down payment the group must owe (see circular no. 53 dated December 3rd 1991). Vrstica VK28 družbe, ki sodelujejo pri izplačilu DDV skupine za celo davčno leto, morajo navesti zneske, prenesene na matično družbi, ki je dolžna določiti akontacijo, dolgovano skupini (glej okrožnico št. 52 z dne 3. decembra 1991). 1.4181818181818182 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. Omenjena združenja lahko za določanje DDV in dohodka na navaden način in v teh primerih morajo označiti kvadra 0.9979674796747967 Costs relating to operations falling within the margin regime met by taxpayers (including auction agencies) who apply the analytical method and by those who apply the global method must be indicated in line VF15, with the exception of purchases by taxpayers who have opted for the lighter regime to be indicated in line VF17 of the return for the year in which they were entered in the records as per article 38 of Degree Law no. 41 of 1995 and added to any other non-taxable purchases made. Stroški v zvezi s transakcijami znotraj mejnega režima, ki so jih opravili subjekti (vključno z agencijami za dražbe) z uporabo analitične metode in tisti, ki uporabljajo globalno metodo, morajo biti navedeni v vrstici VF15, z izjemo nakupov posameznikov, ki so koristili davčne ugodnosti, kar se navede v vrstici VF17 davčne napovedi za leto, v katerem so bili zabeleženi v evidencah, ki jih predpisuje 38. člen zakonskega odloka št. 41/1995, poleg zneskov morebitnih neobdavčljivih nakupov. 1.2012072434607646 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 entertainment activities; - payment of VAT in the same way and with the same deadlines as those applicable to the tax on entertainment. 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 niso zabaviščne; - vplačilo DDV na isti način in v rokih obdavčitve zabave. 0.9911242603550295 Joint-stock companies, partnerships partly limited by shares, and limited liability companies whose shares or stocks are held by the parent entity or company or through another company held by it for a percentage exceeding 50 percent of the capital starting from the beginning of the previous tax period are considered as subsidiaries. Kot kontrolirane štejejo delniške družbe, komanditne delniške družbe in družbe z omejeno odgovornostjo, katerih delnice ali družbeni deleži so v lasti kontrolne (matične) ustanove ali družbe, oziroma jih slednja že od začetka predhodnega davčnega obdobja kontrolira preko druge družbe v deležu osnovnega kapitala, ki presega 50 odstotkov. 1.0806451612903225 The parent entity (even non-commercial) or company (including partnerships) and subsidiaries are considered as belonging to the group. Kot članice skupine štejejo kontrolna ustanova (tudi negospodarska) ali družba (tudi združenje oseb) in kontrolirane družbe. 0.9640522875816994 It is pointed out that the relative amount is added to the other non-taxable operations carried out towards the request for a refund (line VX4, field 3, code 3); - in line 11 indicate the amount of the deductible costs, obtained by adding the sum of the costs relating to trips undertaken wholly Opozoriti je treba, da se ta znesek upošteva pri drugih izvršenih neobdavčljivih transakcijah za namen morebitne zahteve za povračilo (vrstica VX4, polje 3, šifra 3); - v vrstico 11 vnesite znesek odbitnih stroškov, ki izhajajo iz zneska stroškov za potovanja v celoti izvedena v EU (vrstica 1) in stroškov 1.088235294117647 Line VX2, field 1, VAT credit amount. Vrstica VX2, polje 1 Terjatev DDV. 1.6923076923076923 ble goods (Circular no. 25 of 19 June 2012). 25 z dne 19. junija 2012). 1.141914191419142 Line VO23, box 1 must be crossed by partnerships, by limited-liability companies and by cooperatives which qualify as agricultural enterprises as provided for by article 2 of Legislative Decree no. 99 of 29 March 2004 and which intend to communicate the option to calculate income pursuant to article 32 of the TUIR (Consolidated Income Tax Act). V vrstici VO23 morajo kvadratek 1 označiti partnerstva, družbe z omejeno odgovornostjo in zadruge, ki so opredeljene kot kmetijska podjetja v skladu z 2. členom uredbe z zakonsko močjo št. 99 z dne 29. marca 2004 in nameravajo posredovati izbiro opcije za opredelitev dohodka v skladu z 32. členom TUIR. 1.318936877076412 Subjects who have made use of particular relief (suspension of the deadlines for the performance of obligations and payments of the tax) because of the occurrence of exceptional events (see the specific Table) must in any event set out in part VH (if it needs to be completed), correspon-ding to the individual periods (months or quarterly), the debit amounts resulting from the periodic payments. Subjekti, ki so uživali posebne ugodnosti (prekinitev roka za plačanje davka) zaradi izrednih dogodkov (glej ustrezno razpredelni-co) morajo v preglednici VH (če se mora izpolniti), navesti v posameznih obdobjih (meseci ali tromesečja) dolgovane zneske, ki izhajajo iz obdobnega plačila in akontacije. 1.1545893719806763 The subjects that participated, in 2018, in a group VAT settlement procedure may not integrate the amount of the credit to that of the procedure if, for the reference year, the same group did not participate in the supplementary statement. Subjekti, ki so v letu 2018 sodelovali v postopku izplačila DDV skupine, ne morejo preliti zneska kredita v ta postopek, če v letu, na katero se nanaša dopolnilna prijava, niso sodelovali pri istem postopku. 0.9454545454545454 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), of which the decrease has 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 sprememba v minus; - zaokrožanje na enoto evra, ki se izvede v napovedi. 1.187633262260128 Taxpayers who, on the basis of instructions given in circular letter 50/E of 12 June 2002, have taken steps to regularise operations for which a declaration of intent has been issued beyond the limit of the available ceiling through the issue of a self-invoiceand with the subsequent payment of the tax, using form F24 and indicating the tax code of the period in which the purchase was erroneously made without the application of VAT, must indicate the amount of the tax thus regularised in line VE25 and include the payment in line VL30 in fields 2 and 3. Zavezanci, ki so na podlagi navodil iz okrožnice št. 50/E z dne 12. junija 2002, poskrbeli za urejanje poslov, za katere je bila izdana izjava namena preko meje razpoložljivega plafona z izdajosamofakture in posledično plačila davka z uporabo obrazca F24 in z navedbo šte-vilke dajatve obdobja v katerem je bil zmotno izveden nakup brez uporabe DDV, morajo navesti višino davka, tako urejenega v vrstico VE25 in zajeti to plačilo v vrstico VL30, v polje 2 in v polje 3. 1.1838235294117647 As far as accounting obligations are concerned, article 8 of Presidential Decree no. 544 of 30 December 1999 containing the regulations for the simplification of the taxpayers' obligations as regards tax payable on entertainment activities, foresees the following exemptions for subjects who engage in travelling entertainment activities as per table C, who have not exceeded an overall business turnover figure of Euro 50,000.00 in the previous year: - the exemption from the obligation to record the considerations; - the exemption from the obligation to settle and pay the tax; - the numbering and filing of the invoices received; - the possibility of certifying the considerations for fiscal purposes by means of a receipt or a slip; - the annual payment of the tax; - the filing of the annual return. Kar zadeva računovodske obveznosti, 8. člen odloka predsednika republike št. 544 z dne 30. decembra 1999, ki zadeva zakonske predpise za poenostavitev izpolnjevanja obveznosti zavezancev glede davka na zabave, za subjekte, ki izvajajo potujoče predstave ter tisti, ki opravljajo zabaviščne dejavnosti v skladu z razpredelnico C, ki so v predhodnem letu ustvarili promet, ki ne presega 50.000,00 eur predvideva : - oprostitev od obveznosti beleženja plačil; - obveznosti izplačila in izvajanja plačila davka; - oštevilčenje in shranjevanje prejetih faktur; - možnost potrjevanja plačil preko potrdila ali blagajniškega odrezka; - letno vplačilo davka; - predložitev letne napovedi. 1.1382978723404256 In this case, it is necessary to check the "Clarification" box, without appending the signature in field 8. V tem primeru mora zavezanec označiti okence "Posredovanje", in se ne sme podpisati v polju 8. 1.28719723183391 Line VJ2 indicates the operations of withdrawals of goods from VAT deposits as referred to in art. 50-bis of Decree Law 331 of 1993, carried out for the purpose of their use or in execution of acts of marketing in domestic territory (different from the ones where the tax is paid by the manager of the warehouse on behalf of the subject that proceeds with the withdrawal). V vrstici VJ2 se navedejo posli jemanja sredstev iz skladišča v skladu s 50-bis členom zakonskega odloka št. 331 z 1993, za uporabo ali prodajo na ozemlju države(ki se razlikujejo od tistih, za katere davek poravna upravitelj depozita v imenu in na račun subjekta, ki je opravil žrebanje). 1.3407821229050279 The taxpayers referred to in article 22, for whom it is not obligatory to issue an invoice if this is not requested by the purchaser, must calculate the total amount of the operations, net of the VAT included in the considerations received. Davčni zavezanci iz 22. člena, za katerega izdaja računa ni obvezna, če tega ne zahteva kupec, morajo določiti skupen znesek transak-cij brez DDV, vključenega v ustrezne prejemke. 1.1661631419939578 In the event of late transmission or of non-transmission of the declarations, art. 7-bis of legislative decree no. 241 of 09 July 1997 levies upon the intermediaries a penalty for which the voluntary correction pursuant to article 13 of le-gislative decree no. 472 of 1997 must be deemed permitted, in accordance with the procedures last set out with circular 52/E of 27 September 2007. V primeru zamude pri pošiljanju napovedi je v skladu s 7-bis členom zakonodajnega odloka št. 241 z dne 9. julija 1997 je za posrednike predvidena denarna kazen, za katero je mogoče izkoristiti znižanje sankcije v skladu s 13. členom zakonodajnega odloka št. 472 z 1997 na način, pojasnjen z okrožnico 52/E z dne 27. septembra 2007. 1.1770573566084788 It is also pointed out that, under art. 36, third paragraph, the subjects who perform both, leases, or sales, exempt from tax, of buildings or parts of buildings for residential use that cause a reduction of the percentage of deduction, pursuant to article 19, paragraph 5, and to article 19-bis, as well as leases or sales of other buildings or other properties, with reference to each of these sectors of activity, can take advantage of the separation of the businesses. Poleg tega upoštevajte, da lahko razdelitev dejavnosti v smislu 3. odstavka 36. člena izkoristijo osebe, ki bodisi oddajo ali prodajo stavbe ali dele stavb s stanovanjsko rabo brez davka, s posledičnim zmanjšanjem odstotka odbitka v skladu s 5. odstavkom 19. člena in s členom 19-bis, kot tudi oddajo ali prodajo druge stavbe ali druge nepremičnine, s sklicevanjem na vsako od teh področij poslovanja. 1.4749034749034748 In the sphere of group companies, as provided for by art. 3, paragraph 2-bis of the Decree of the President of the Republic no. no. 322 of 22 July 1998, in which at least one company or entity is required to submit declarations electronically, the transmission thereof may be carried out by one or more subjects in the same group exclusively through the electronic Entratel service. št. 322 z dne 22. julija 1998, lahko v okviru skupine, v kateri mora najmanj ena družba ali ustanova predložiti napoved na elektronski način, opravi elektronski prenos napovedi eden ali več subjektov iste skupine izključno preko elektronske storitve Entratel. 1.0952380952380953 - field 5 the total sum of operations treated as supplies for export. -polje 5 skupni znesek poslov, izneačenih z izvoznimi cesijami. 1.1219512195121952 b) Submission through a qualified intermediary Predložitev prek pooblaščenega posrednika 1.24375 Calculate the difference between the sum of the credit amounts (line VL4, VL11, field 1 and from line VL24 to VL31) and the sum of the debit amounts in column 1 (line VL3 and from line VL20 to VL23). Izračunati razliko med vsoto terjatev (vrstica VL4, VL11, polje 1,in od vrstice VL24 do VL31) in vsoto dolžnih zneskov (vrstica VL3 in od vrstice VL20 do VL23). 1.0745341614906831 Line VJ1 indicates purchases of goods, including those of industrial gold, pure silver, scrap and other salvage material as referred to in art. 74, paragraphs 7 and 8, coming from the Vatican City and the Republic of San Marino (art. 71, paragraph 2) for which the transferee is required to pay the tax in accordance with article 17, paragraph 2. V vrstici VJ1 se navedejo nakupi sredstev vključno z nakupi industrijskega zlata, čistega srebra, ostankov in drugega odpadnega materiala v skladu s 74. členom, odstavki 7 in 8, ki izhajajo iz države Vatikan in Republike San Marino (71. člen, 2. odst.) za katere mora cesionar plačati davek v skladu s 17 .členom, 2. odst. 1.1636363636363636 • those entered in the registers of business managers, certified public accountants, commercial experts, and labour consultants; • registrirani v strokovnih združenjih ekonomistov, računovodij, ekonomskih izvedencev in svetovalcev za delo; 1.1111111111111112 Line VE34 report the sum of the operations exempt from VAT because they do not meet requirement of territoriality, as regulated by articles 7 to 7-septies and for which relevant invoice was issued as provided by article 21, paragraph 6-bis. Vrstica VE34 navesti skupni znesek neobdavčljivih poslov zaradi neizpolnjevanja pogoja teritorialnosti v skladu s členi od 7 do 7-septies in za katere je bil izdan pripadajoč račun v smislu odstavka 6-bis, 21. člena. 1.1269035532994924 Article 30, paragraph 4, of Law no. 724 of 23 December 1994 provides that the companies and bodies considered as non-operative have not right to request the reimbursement of the credit resulting from the VAT yearly return. V skladu s 30. členom, 4. odst. zakona št. 724 z dne 23. decembra 1994, družbe in ustanove, ki štejejo kot navidezne, nimajo pravice do povračila presežka terjatve, ki izhaja iz letne napovedi DDV. 1.0352112676056338 In this section, indicate: - line VS20, field 1 contains the total refund requested for subjects in possession of the necessary legal requirements, V tem razdelku se navede: - v vrstico VS20, polje 1 skupni znesek, ki se zahteva za letno povračilo za subjekte, ki izpolnjujejo pogoje zakona 0.9631901840490797 "5" subjects that that carry out activities identified by the code ATECO 2007 30.30.09, i.e. subjects that produce aircraft, spacecraft and relevant devices. "5" za subjekte, ki izvajajo dejavnosti, določene s šifro ATECO 2007, 30.30.09, torej subjekti, ki proizvajajo letala, vesoljska vozila in z njimi povezano opremo. 0.95 Line VJ18, indicates the purchases made by public administrations holding VAT registration and to other subjects indicated in art. 17-ter paragraph 1 required to pay the tax according to the same article and for whom the tax is part of the periodical payments indicated in art. 5 paragraph 2 of the Ministerial Decree dated January 23rd 2015, as amended by the Ministerial Decree dated 28 June 2017. Vrstica VJ18 navedite nakupe, ki so jih opravile javne uprave, ki imajo identifikacijsko številko za DDV in drugi subjekti, ki jih navaja odstavek 1-bis člena 17-ter, zavezani k odplačilu davka v skladu z istim členom, za katere se je pripadajoči davek poravnal z obdobnimi odplačili v skladu z 2. odstavkom 5. člena ministrskega odloka z dne 23. januarja 2015, spremenjenega z ministrskim odlokom z dne 27. junija 2017. 1.0364963503649636 Code 5 - Article 30, paragraph 2, Non-taxable operations Code 5 must be indicated in the case of refunds requested by taxpayers in accordance with article 30, paragraph 2, letter d), who during 2018 carried out mainly non-taxable operations as provided for by articles 7 to 7-septies. Šifra 5 - 2. odstavek, 30. člena, Neobdavčene transakcije Šifro 5 morajo navesti davčni zavezanci, ki zahtevajo povračilo v skladu s črko d) 2. odstavka 30. člena, ki so v letu 2018 izvedli pretežno transakcije, ki niso predmet obdavčitve skladno s členi od 7. do 7-septies. 1.0337078651685394 As regards part VX the following possibilities must be considered: a) output VAT resulting from the form concerning the transactions performed in the fraction of the year preceding the Z nanašanjem na preglednico VX je treba upoštevati dve možnosti: a) davek DDV, ki izhaja iz obrazca vezanega na izvedene posle v tistem delu meseca pred napovedjo stečaja ali pri 0.9032258064516129 Line VF15 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 tax to be calculated using the base-from-base method, with the exception of purchases made by taxpayers who in 2018 used the lighter regime to be indicated in line VF17. Vrstica VF15 nakupi, ki objektivno niso obdavčljivi in se izvajajo brez uporabe zgornje meje, nakupi, ki niso podvrženi obdavčitvi, kot tudi tisti, ki se izvajajo v okviru posebnih režimov, ki predvidevajo določitev davčne osnove z metodo osnova kot osnova, razen nakupov s strani posameznikov, ki so v letu 2018 izkoristili davčne ugodnosti, kar se navede v vrstici VF17. 1.00990099009901 This part must indicate VAT payable or the tax credit relating to the group VAT liquidation procedure. V tej preglednici se navede dolgovani DDV in davčno terjatev, ki se nanaša na postopek izplačila DDV. 1.08207343412527 Trade unions and labour associations operating in agriculture - Article 78, paragraph 8, Law no. 413 of 1991 Line VO31, box 1 must be crossed exclusively by trade unions and labour associations operating in the field of agriculture, which communicate that they have applied, during 2018, the calculation of VAT and income in the ordinary manners as provided for by article 78, paragraph 8 of Law no. 413 of 30 December 1991, as amended by art. 62, paragraph 1, letter a) of Decree Law no. 331 of 1993. Sindikalna združenja in strokovna združenja, ki delujejo v kmetijstvu - 78. člen, 8. odst., zakon št. 413 z 1991 Vrstica VO31, kvadratek 1 izpolnijo izključno sindikalna in strokovna združenja, ki delujejo na področju kmetijstva, ki obvestijo, da so v letu 2018 določili DDV in dohodek na navaden način v skladu s 78. členom, 8. odst., zakona št. 413 z dne 30. decembra 1991, spremenjenega na podlagi 62. člena, 1. odst., črka a) zakonskega odloka št. 331 z 1993. 1.1 When calculating the receivables of the return, only the paid amounts should be taken into account. Pri izračunavanju terjatev iz prijave, je treba namreč upoštevati izključno plačane vsote. 1.0748299319727892 Line VL34 indicate the amount of the tax credit used by special categories of taxpayers for the deduction of output VAT (VL32) when the annual return is made. V vrstico VL34 se navede znesek davčnih terjatev, ki jih uporabljajo posebne kategorije zavezancev z odbitkom DDV v breme (VL32) ob letni napovedi. 1.3231707317073171 In the case of substitution in the management of a fund from one savings management company to another taking place during the tax year, the management of the successor company takes the same position as the management of the substituted company, hence, the form relating to the fund for the aforementioned year must be completed by the savings management company which has taken over management of the fund as part of its own return. Če bi se v teku davčnega leta izkazala zamenjava pri upravljanju sklada s strani družbe za upravljanje s prihranki, vstopna družba za upravljanje zavzame enak položaj kot obstoječa družba za upravljanje, zato mora obrazec, ki zadeva sklad za omenjeno leto izpolniti družba za upravljanje, ki je vstopila v okviru svoje napovedi. 0.9436619718309859 Article 38-bis, paragraph 3, provides the possibility to get refunds higher than 30,000 Euro without providing the guarantee, by filing the yearly return with a certification of conformity or the subscription of the supervisory body and a declaration in lieu of an affidavit, in accordance with article 47 of Presidential Decree no. 445 of 2000, attesting the presence of specific capital requirements. Potrditev premoženjskega stanja in vplačila prispevkov Člen 38-bis predvideva možnost prejemanja povračil v zneskih nad 30.000 evrov brez jamstva, ob predložitvi letne napovedi skupaj s potrdilom o ustrezanju ali alternativnim podpisom nadzornega organa, ter z nadomestno izjavo o dokazilnih listinah v skladu s 47. čelnom odloka predsednika republike št. 445. iz leta 2000, ki potrjuje obstoj določenih premoženjskih pogojev. 0.6666666666666666 (cp. O.P.R. 1.0285714285714285 This amount, already present in field 1, should be indicated in field 2. Ta znesek, ki je že vsebovan v polju 1, je treba navesti še v polje 2. 1.090497737556561 It is pointed out that the declaration of an affidavit, duly signed by the taxpayer, and the copy of his/her identity document are received and stored by the subject who files the return and shall be showed if demanded by the Revenue Agency. Opozarjamo, da nadomestno izjavo dokazilnih listin, ki jo podpiše zavezanec, ter kopijo njegovega osebnega dokumenta prejme in shrani subjekt, zadolžen za pošiljanje napovedi, in ju pokaže na zahtevo Agencije za prihodke. 0.9609756097560975 a), no. 7 of art.10 of Decree Law no. 78 of 2009 also makes the use of the annual tax credit to offset amounts of over 5,000 euros subject to the return bearing the stamp of approval of the return. Poleg tega 7. odst. 10. člena zakonskega odloka št. 78 z 2009, podreja uporabo v kompenazcijo letnega davčnega dobropisa za zneske, ki prese gajo 5.000 eur ob predložitvi potrdila o ustreznosti v napovedi. 1.0546825895663106 NOTE: Please remind that the endorsement of conformity, according to current law and practices, cannot be validly issued in the following cases: 1) the professional who issues the endorsement is not registered in the computerised list of licensed professionals of the relevant Regional Directorates; 2) the professional who issues the endorsement is enrolled in the above-mentioned list (1) but is not the physical subject who electronically submitted the declaration (signatory of the section "COMMITMENT TO SUBMIT ELECTRONICA DATA"); 3) The professional who issues the endorsement is enrolled in the list (1) but it is not "linked" to the professional association or to the service provider or to the company among professionals that electronically submitted the declaration; 4) The professional who issues the endorsement is enrolled in the list (1) but it is not "linked" to the investee company of the National Council, Order and Board which electronically submitted the declaration; 5) in case of CAF, when the subject who issues the endorsement is not the same as the person responsible for fiscal assistance (RAF) of the CAF specified in this section; 6) in case of CAF-businesses, when the subject who issues the endorsement is the same as the person responsible for fiscal assistance (RAF) of the CAF specified in this section, but the CAF is not "linked" to the service provider, company, cooperative or consortium that electronically submitted the declaration; 7) in case of trade union among entrepreneurs, when the subject who issues the endorsement is not "linked" to the provider, company, cooperative or consortium that electronically submitted the declaration. OPOZORILO: opomnimo naj, da na osnovi zakonodaje in veljavne prakse žig skladnosti ni veljavno izdan v sledečih primerih: 1) izvedenec, ki ga je izdal, ni vpisan v seznam v računalniški obliki usposobljenih strokovnjakov, ki ga imajo pristojni deželni direktorati; 2) izvedenec, ki je žig izdal, je sicer vpisan v seznam, o katerem je govor v točki 1), vendar ni istoveten s subjektom, fizično osebo, ki je poslala prijavo po telematski poti (podpisnik v razdelku »OBVEZA ZA ELEKTRONSKO POŠILJANJE«); 3) izvedenec, ki je žig izdal, je sicer vpisan v seznam iz točke 1), vendar ni »povezan« s strokovnim združenjem ali z družbo za storitve ali z združenjem strokovnjakov, ki je poslalo prijavo po telematski poti; 4) izvedenec, ki je žig izdal, je sicer vpisan v seznam iz točke 1), vendar ni »povezan« z družbo, v katero se vlaga iz državnega sveta, zbornice ali kolegija, ki je podlala prijavo po telematski poti; 5) v primeru urada CAF, kadar subjekt, ki žig izda, ne odgovarja osebi, ki je odgovorna za davčno svetovanje (RAF) CAFa, ki je navedena v tem razdelku; 6) v primeru CAF-podjetja, kadar subjekt, ki je žig izdal, sicer odgovarja odgovornemu za davčno svetovanje (RAF) CAFa, ki je naveden v tem razdelku, vendar CAF ni "povezan" z družbo za storitve, zadružno ali konzorcijsko družbo ali s konzorcijem ali združenjem, ki je poslalo prijavo po telematski poti; 7) v primeru sindikalnega združenja podjetnikov, ko subjekt, ki žig izda, ni povezan z združenjem za storitve, zadružnim združenjem ali konzorcijskim združenje ali z konzorcijem, ki je poslal prijavo po telematski poti. 2.072289156626506 The qualification is also to be revoked when, in carrying out the activity of transmitting the declarations, grave or repeated irregularities are committed, or in the presence of suspension measures issued by the professional's own order, or in the case of revocation of the authorization to exercise the activity by the tax assistance centres. hude in ponovljene nepravilnosti, v primeru ukrepa suspendiranja strokovnjaka ali v primeru preklica pooblastila za izvajanje dejavnosti centrov za davčno svetovanje. 0.7857142857142857 The part VT PREGLEDNICA VO 0.983739837398374 The amounts must be equal, and the first payment must be made by the deadline when the entire amount of VAT must be paid. Obroki morajo biti v enakem znesku, prvi obrok pa se mora vplačati do roka, določenega za poravnavo DDV v enkratnem obroku. 1.14 Qualified intermediaries belonging to the following categories are required to submit declarations electronically: K elektronskem pošiljanju so obvezani pooblaščeni posredniki, ki se uvrščajo v naslednje kategorije: 1.167420814479638 The concept of the agricultural producer In terms of article 34, second paragraph agricultural producers are: a) subjects who carry out the activities referred to in article 2135 of the Italian Civil Code, as well as subjects who carry out activities relating to fresh water fishing, fish-breeding, mussel farming, oyster breeding and the breeding of other molluscs, shellfish and frogs; b) the interceding agricultural entities, or other persons on their behalf, who transfer products in the application of European Union regulations concerning the common organization of the markets for the products themselves; c) the cooperatives, their consortia, associations and their unions established and recognized in terms of the legislation in force, which transfer goods produced by the members, associates or participants, in their original state or which are subject to handling or transformation; the bodies, which by law, (even subject to manipulation or transformation), arrange for the collective sale on behalf of the producers. Pojem kmetijskega proizvajalca Za kmetijskega proizvajalca se v skladu s 34.členom , drugi odstavek štejejo: a) subjekti, ki opravljajo dejavnosti, ki so navedene v 2135. členu civilnega zakonika in tisti, ki opravljajo dejavnost ribištva v sladkih vodah, ribištvo, školjarstvo, gojenje ostrig in mehkužcev, rakov ter žab; b) kmetijske organizacije ali drugi subjekti za svoj račun, ki izvajajo cesijo proizvodnje v skladu z odredbo EU, ki zadevajo skupno organizacijo trgov samih proizvodov; c) zadruge, njihovi konzorciji, združenja in njihova združenja, ki so ustanovljena in priznana v skladu z veljavno zakonodajo, ki izvajajo cesije proizvodov, ki jih proizvajajo pretežno družbeniki, člani združenj, udeleženci v izvornem stanju ali s predhodnim preobliko-vanjem, ustanove, ki po zakonu poskrbijo, tudi s predhodnim preoblikovanjem za kolektivno prodajo za račun proizvajalcev. 1.0315789473684212 Such operations, in fact, count towards the calculation of turnover (see Circular no. 12 of 2013). Ti posli prispevajo k oblikovanju poslovnega prometa (primerjaj okrožnico št. 12 iz leta 2013). 1.203125 The taxpayer shall therefore verify accurate compliance with the aforementioned obligations by the intermediary, reporting any non-compliance to any office in the region where the taxpayer has fixed tax domicile, and shall, where necessary, rely on another intermediary for the electronic transmission of the declaration so as not to incur the violation of omission of the declaration. Zavezanec mora zatorej preveriti, ali je posrednik dosledno upošteval obveznosti pri izpolnjevanju in opozoriti katerikoli območni Urad Agencije za Prihodke na morebitne pomanjkljivosti, po potrebi pa izbrati drugega posrednika za elektronsko posredovanje napovedi, da ne bi prišlo do kršenja ali opustitve pri napovedi. 1.050420168067227 In fields 2, and 3 respectively, the VAT number, and the percentage of ownership of the subject in control must be indicated. V poljih 2 in 3 je treba navesti ID številka za DDV, ter odstotek deleža subjekta, ki nastopa v vlogi kontrolne družbe. 1.5166666666666666 a) and b), of the Presidential Decree no. 388 of 1998 (art. 3, Decree of 18 February 1999). št. 322 iz l. 1998 (3.člen odloka z dne 18. februarja 1999). 1.0718816067653276 In case of extraordinary operations (for example acquisition) and if the declaring assignee (for example acquiring companies) participated in the procedure of group VAT payment for the entire tax year, any debit or credit adjustment resulting form part VL of the modules relative to the assignors (for example acquired companies) that did not participate in the above procedure (or if they interrupted said procedure before extraordinary operations), this must be indicated in line VX1 or line VX2, field 1. V primeru izrednih poslov (npr. pripojitev), če gre za pravno predhodnico (na primer prevzemno družbo), ki je sodelovala v postopku plačila DDV skupine za celotno davčno leto, se morajo vse poravnave dolgov ali terjatev, ki so razvidne iz preglednice VL obrazcev, ki se nanašajo na družbe - pravne predhodnice (npr. pripojene družbe), ki ne sodelujejo v istem postopku (ali izstopijo iz njega pred nastankom izrednega posla), navesti v vrstici VX1 ali vrstici VX2, polje 1. 1.1323155216284988 Controlling and controlled companies that have used the VAT compensation procedure for the entire year must also complete part VH, with the exception in line VH17, in case there is the intention of sending/integrating or correcting omitted/ incomplete/ incorrect data in communications regarding periodic VAT payments, reporting the debts and the credits resulting from their periodical liquidations and transferred to the VAT group liquidation. Matične in hčerinske družbe, ki so v celotnem letu koristile proces kompenzacije DDV, morajo izpolniti tudi preglednico VH, razen v vrstici VH17, če nameravajo poslati/dopolniti/popraviti manjkajoče/pomanjkljive/napačne podatke v poročilih o obdobnih plačilih DDV, pri čemer morajo navesti dolgove in dobropise, ki izhajajo iz njihovih rednih plačil in se prenesejo na likvidacijo DDV skupine. 0.7289156626506024 4 - Subjects residing in the municipalities of Casamicciola Terme, Lacco Ameno and Forio dell'Isola di Ischia affected by 4 - Subjekti s stalnim prebivališčem v občinah Casamicciola Terme, Lacco Ameno in Forio na otoku Ischia, ki jih je prizadela potresna dejavnost z dne 21. avgusta 2017 1.103896103896104 This line must not be completed if the total amount of VAT payable is equal to or less than 10.33 Euro (10.00 Euro as a result of rounding-off carried out in the return). Ta vrstica se ne izpolni v primeru, da je skupni znesek dolgovanega DDV enak ali manjši od 10,33 evrov (10,00 evrov zaradi učinka zaokroženja v napovedi). 1.06158357771261 - In line 1 indicate the amount of the considerations and costs relative to trips made wholly within the European Union (EU); - in line 2 indicate the amount of the considerations and costs relative to trips made outside the EU; - in line 3 indicate the amount of the considerations and costs relative to mixed trips, i.e. those made partly within the EU and par - V vrstico 1 vnesite znesek plačil in stroškov potovanj, ki so bila v celoti izvedena na ozemlju EU); - v vrstico 2 vnesite znesek plačil in stroškov potovanj, ki so bila v celoti izvedena zunaj ozemlja EU; - v vrstico 3 vnesite znesek plačil in stroškov mešanih potovanj in sicer potovanj, ki so delno izvedena na ozemlju EU in delno zunaj 1.1458333333333333 Moreover, the line shall include all the purchases referring to non-subjected transactions, regulated by articles 7 to 7septies which do not give right of deduction. V vrstici je potrebno navesti tudi nakupe, povezane z neobdavčljivimi posli, ki so v skladu s členi od 7 do 7-septies, brez pravice do odbitka". 0.9486404833836858 To task another group company with the electronic submission of its declaration, the declaring company must deliver its declaration, duly signed, to the assigned company, which must meet all the obligations established for electronic submission by qualified intermediaries and described in the following paragraph. Družba prijaviteljica, ki želi za elektronsko predložitev svoje napovedi pooblastiti drugo družbo iz skupine, mora svojo, ustrezno podpisano napoved predati družbi, ki jo je pooblastila; slednja mora spoštovati vse predvidene roke in pogoje za predložitev napovedi s strani pooblaščenih posrednikov, opisanih v naslednjem odstavku. 0.7866666666666666 For further details see Circular no. 32 of 30 December 2014 Za dodatne informacije si oglejte okrožnico št. 32 z dne 30. decembra 2014. 1.3658536585365855 indicating the monthly amount of operations carried out, excluding those set out in article 21, paragraph 6 bis. z navedbo količine mesečnih transakcij z izjemo tistih, ki so opredeljene v 6-bis. 1.162280701754386 Sales of the aforementioned goods made to private consumers are in contrast subject to VAT in accordance with ordinary rules, and therefore must be included exclusively in section 2 of part VE (for further information see Appendix under the entry "Scrap"); - field 3 sales of investment gold which have become taxable as a result of the choice made and the related services of intermediation carried out in national territory towards taxable entities, in addition to the amount of transfers of gold other than investment gold and of pure silver, made to subjects not liable to tax (for further details see Appendix, "Transactions relating to gold and silver"); - field 4 services rendered in the construction sector by subcontractors but not taxed pursuant to article 17, paragraph 6, letter a). Cesije omenjenih sredstev, ki se izvajajo v odnosu do zasebnih porabnikov, so podvržene DDv po navadnih pravilih in morajo biti zajete izključno v razdelku 2 preglednice VE (za nadaljnjo poglobitev glej Dodatek, postavka "Razbitine"); - polje 3, cesije investicijskega zlata, ki so postale obdavčljive po izbiri in storitve posredovanja na ozemlju države do pasivnih davčnih subjektov, ter višina cesij zlata, ki ni in-vesticijsko srebro in čisto srebro, ki se izvaja do pasivnih davčnih subjektov (za nadaljnje poglobitve glej Dodatek "Posli z zlatom in srebrom"); - polje 4 storitve podizvajalcev na gradbenem področju brez davčne bremenitve v skladu s 17. členom, 6.odst., črka a). 1.1333333333333333 These subjects may meet the obligation of submitting the declarations electronically by relying on stakeholdings of the national boards, orders, and registers identified in the aforementioned decree, of the respective enrolees, of the associations representing same, of the national social security funds, and of the individual members of said associations. Ti subjekti lahko elektronsko predložijo napoved tudi prek družb, v katerih imajo svoj delež državni sveti, prej navedene zbornice, zbori in združenja iz omenjenega odloka, njihovi člani, združenja, ki jih zastopajo, državni zavodi za zdravstveno in pokojninsko zavarovanje, posamezni člani prej navedenih združenj. 1.2990196078431373 It is pointed out that the contingent tax due as a result of the rectification of the deduction provided by article 1, paragraph 61 of Law no. 190 of 2014, shall be included in line VF70, reserved to the rectifications of the deduction regulated by article 19-bis2. Morebitni davek, dolgovan zaradi posledic popravkov odbitka v skladu z 61. odstavkom 1. člena zakona št. 190 iz leta 2014, se navede v vrstico VF70, namenjeno popravkom odbitka, ki jih ureja člen 19-bis2. 1.0098360655737706 In the case of settlement of the use of the ceiling beyond the available limit by means of a request to raise the ceiling as provided for by article 26, for deduction purposes, the taxable amount and the tax resulting from the invoice issued by the supplier or service provider must be indicated in part VF in the line corresponding to the tax rate applied and, con-sequently, the amount of the invoice previously issued under a non-taxable regime must not be indicated in line VF14 (with regard to the procedures that may be used to control said violation as reported in resolution no 16/E dated 6th February 2017). V primeru ureditve ob uporabi okvirja, ki presega prostor, ki je na voljo, s pomočjo zahteve za spremembo s povečanjem, skladno s 26. členom, je treba za namene odbitka navesti obdavčljive osnove in davke, ki izhajajo iz računa, ki ga je izdal dobavitelj ali izvajalec, v preglednici VF v ustrezni vrstici za uporabljeno osnovo, zato posledično zneska predhodno izdanega računa, ki ga je izdal dobavitelj v okviru sistema davčne oprostitve, ni potrebno navesti v vrstici VF14 (v povezavi s postopki, ki jih je mogoče uporabiti za odpravo zadevne kršitve si oglejte tudi sklep št. 16/E z dne 6. februarja 2017). 0.9266802443991853 Line VL40 indicate the amount corresponding to the excess used credit, net of amounts paid in the form of penalties and interest, if during the tax period to which the return refers amounts requested with specific demands issued following the undue offsetting of existing but unavailable tax credits have been paid (e.g. use of compensation of VAT if there is lack of conformity according to art. 10 paragraph 1 letter a) of the Decree law no. 78 of 2009. Vrstica VL40 navedite znesek, ki ustreza ponovno vplačanemu dobropisu, v neto znesku brez vplačil kazni in obresti, če so bili v davčnem obdobju iz te napovedi plačani zneski, zahtevani z ustreznimi dokumenti za izterjavo, izdanimi kot posledica neprimerne uporabe pri kompenzaciji obstoječih dobropisov, ki pa niso na voljo (npr. uporaba dobropisa DDV kot kompenzacija, če manjka potrdilo o skladnosti, predvideno s črko a) 1. odstavka 10. člena, št. 7 zakonske uredbe št. 78 iz leta 2009). 1.1219512195121952 • 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. • s strani subjektov, ki koristijo režim DDV za gotovino, skladno s členom 32-bis iz zakonskega odloka št. 83 iz leta 2012. 1.253968253968254 a company which in the three years 2016-2018 has not carried out significant operations for VAT purposes not less than the amount derived from the application of the percentages set out in article 30, paragraph 1, of Law no. 724 of 1994. • družba, ki v tromesečju 2016-2018 ni imela pomembnejših poslov v namene DDV, ki niso nižji od zneska, ki izhaja iz uporabe odstotkov v skladu s 30. členom, 1. odst. zakona št. 724 v 1994. 0.8773584905660378 VAT registration number The VAT registration number of each taxpayer must always be provided. Identifikacijska številka DDV Navedena mora biti identifikacijska številka DDV, ki jo dobi vsak zavezanec. 1.0868544600938967 In the first column, the amounts related to taxable operations must be indicated, separated according to tax rate (corresponding to set-off percentages, provided for by the Ministerial Decrees of 12 May 1992, of 30 December 1997, of 23 December 2005 and of 2 February 2018) that result from the register of invoices issued (art. 23) and/or from the considerations register (art. 24), bearing in mind the variations as per article 26 registered for the tax period. V prvem stolpcu morajo biti navedeni zneski obdavčljivih poslov, ločeni po davčnih stopnjah (ustrezajo odstotkom kompenzacije, ki jo predvidevajo ministrski odloki z dne 12. maja 1992, 30. decembra 1997, 23. decembra 2005 in 26. januarja 2016 in 2. februarja 2018), ki izhajajo iz registra izdanih faktur (23. člen) in/ali registra plačil (24. člen), upoštevajoč spremembe v skladu s 26. členom registrirane za davčno obdobje. 1.3711340206185567 It must be noted that in relation to companies or groups of companies whose consolidated financial statements reflect a total equity in excess of 250 million 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). 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). 0.9396551724137931 In section II the data relating to companies A and B (renouncers) and E (intermediate ring) must be reported. razdelku se navedejo podatki, ki se nanašajo na družbi A in B (ki se odpovesta skupnemu plačilu) in E (vmesni člen). 1.075 The taxpayer may ask that the request to provide clarifications be sent to the intermediary charged with the electronic transmission of the taxpayer's declaration by checking the "Send electronic notice of automated check of declaration to intermediary" box. Zavezanec lahko zahteva, da se zahtevek po pojasnilu pošlje posredniku, ki ga je pooblastil za elektronsko pošiljanje svoje napovedi, tako, da označi polje "Pošiljanje elektronskega obvestila o avtomatiziranem pregledu napovedi posredniku". 1.0842105263157895 In terms of article 19, paragraph 1, second period, in the forms in palce before April 24th 2017, 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). V skladu z 19. členom, 1. odst., v različiti, ki je bila v veljavi pred 24. aprilom 2017,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 njego-vega nastanka (okrožnica št. 328/E z dne 24. decembra 1997). 1.2065217391304348 the upstream tax, as for example takes place in the agricultural or show-business sectors etc; - changes in the activity carried out by the taxpayer, which entails a change in the right to the deduction; - transition from the beneficial tax regime for young businesspeople and unemployed workers referred to in Article 27, paragraphs npr. v kmetijskih sektorjih, prireditvenih, itd.; - spremembe dejavnosti,ki jo izvaja zavezanec, katere spremlja sprememba pravice do odbitka; - prehod iz davčne ugodnosti režim za mlade podjetnike in mobilne delavce iz odstavkov 1. in 2. iz 27. člena zakonskega odloka št. 98 0.9139344262295082 In the latter case the obligation to submit the specific VAT 74-bis form, to the competent office of the Revenue Agency exclusively by electronic means and within four months of the appointment of the liquidator or trustee. Tudi v tem primeru ostaja v veljavi obveznost, da se pristojnemu uradu Agencije za prihodke izključno po elektronski poti v štirih mesecih od imenovanja stečajnega upravitelja ali likvidacijskega upravitelja predloži poseben obrazec IVA 74-bis. 1.028301886792453 • field 10, the amount of the share of refund, to be included in line VY4, ascribable to every group company. • polje 10, višina deleža za povračilo, ki se zajame v vrstico VY4 in se pripiše vsaki od družb v skupini. 1.0 Data concerning the non-residing subjects who, although belonging to the control chain, have no VAT in the territory of the State, must not be indicated. Nasprotno pa se ne sme navesti podatkov o nerezidentnih subjektih, ki sicer sodelujejo v nadzorni verigi, vendar nimajo pozicije DDV na državnem ozemlju. 0.9340277777777778 In the field, indicate the periodic VAT amount of 2018, paid after receiving communication of the outcomes of the electronic control, under art. 54-bis, concerning the communications of periodical liquidations under art. 21-bis of the Legislative Decree no. 78 of 2010. V to polje mora biti vnesena tudi vsota periodičnega DDV za leto 2018, ki je bila vplačana po prejetem sporočilu o rezultatih avtomatične kontrole, v skladu s členom 54-bis, ki se nanašajo na sporočila o periodičnih izplačilih v skladu s členom 21-bis zakonskega odloka št. 78 iz l. 2010. 1.1219512195121952 Proof of submission of the declaration is provided by the notification attesting to the reception of the data, also issued electronically. Dokazilo o predložitvi napovedi je obvestilo o sprejemu podatkov, ki ga Agencija pošlje prek sistema elektronskih storitev. 1.1370262390670554 It should be noted that although in the year for which the supplementary statement was presented, the subject did not participate in the VAT Group liquidation in which it participates, instead, in 2018, the credit indicated in column 3 may not be integrated into the same procedure because it is related to the prior tax period to that of compliance with the group VAT settlement procedure. Upoštevajte, da v primeru, da zavezanec v letu, v katerem je bila vložena dopolnilna prijava, ni sodeloval pri proceduri izplačila DDV skupine, v kateri je udeležen, v letu 2018 kredit, naveden v stolpcu št. 3 se ne more stekati v isto proceduro, saj se nanaša na davčno obdobje pred tistim, ko se je vključil v postopek izplačila DDV skupine. 1.044280442804428 The corporation or parent company communicates the exercising of the option for the aforementioned procedure to the Revenue Agency by competing the present part of the declaration for the purposes of the VAT presented in the calendar year for which it intends to exercise the option. Kontrolna ustanova ali gospodarska družba obvesti Agencijo za prihodke o izbiri opcije za pravkar omenjen postopek tako, da izpolni to preglednico v prijavi za potrebe davka na dodano vrednost, vloženi v koledarskem letu, od katerega dalje namerava izkoristiti to opcijo. 1.048951048951049 They are non-subjected transactions which, if occurring in the State territory, would not give right of deduction (article 19, paragraph 3, letter b). Gre za neobdavčljive posle, ki v primeru, da so se opravili na državnem ozemlju, ne dajejo pravice do odbitka (3. odstvek, črka b), 19. člena). 1.1791044776119404 The date of this commitment, along with the personal signature and the indication of the declarant's tax code number, shall then be reported in the specific "Undertaking to electronic submission" square in the declaration's frontispiece; Datum prevzema obveze, vključno z osebnim podpisom in navedbo davčne številke posrednika, se mora navesti v ustrezni preglednici "Obveza za elektronsko pošiljanje", ki se nahaja na platnici prijavnice; 1.2142857142857142 -in field 1, the highest amount between the one indicated in field 2 and the one indicated in field 3. - v polju 1,večji med zneskom, navedenim v polju 2 ter zneskom, navedenim v polju 3. 0.8146067415730337 The special tax credits must be included in line VL27 while the credits received from savings management companies must be reported in line VL28. Posebni davčni dobropisi, uporabljeni na ta način, morajo biti vključeni v vrstici VL27, medtem o se v vrstico VL28prepišejo terjatve, prejete od družb za upravljanje prihrankov. 1.5833333333333333 Taxpayers who have made quarterly payments in accordance with article 7 of Presidential Decree no. 542 of 1999 must indicate details regarding payments ma-de using the F24 form payments with identification elements in lines VM3, VM6, VM9 and VM12. št. 542 iz leta 1999, morajo navesti podatke o plačilih, izvedenih z obrazcem F24 za plačila z identifikacijskimi elementi v vrsticah VM3, VM6, VM9 in VM12. 1.2513966480446927 Companies belonging to the same group that operate as tax representatives of foreign companies may also rely on the same electronic submission procedures, provided that said foreign companies do not belong to the same group. Na enak način lahko elektronsko predložijo napoved družbe, ki pripadajo isti skupini in ki delujejo kot davčni zastopniki tujih družb, četudi slednje ne pripadajo istemu koncernu. 1.2061855670103092 In these cases, the amount of the credit denied must be indicated in line VL8, field 1 and specified also in field 2. V teh primerih se mora znesek dobropisa navesti v vrstici VL8, polje 1, prav tako tudi v polju 2. 0.9707317073170731 With regard to the payment method of reimbursements, article 38-b provides: - the amount of refunds that can be reimbursed without providing the guarantee and any obligation is raised to 30,000 Euro; - refunds higher than 30,000 Euro can be obtained without providing the guarantee, by filing the yearly return with a certification of conformity or the subscription of the supervisory body and the declaration in lieu of an affidavit attesting the presence of specific capital requirements; - the guarantee must be provided for refunds higher than 30,000 Euro only in case of risky situations, i.e. when the refund is demanded: a) by subjects carrying out a business activity from less than two years, except for start-up innovating businesses, as provided by article 25 of Decree-Law no. 179 of 18 October 2012; b) be subjects who were notified, in the two years before the reimbursement request, assessment or adjustment notices reporting, for each year, a difference between assessed amounts and the amounts of the tax due or those of higher reported credit: 1) 10% reported amounts if they are not higher than 150,000 Euro; 2) 5% reported amounts, if they are higher than 150,000 but not higher than 1,500,000 Euro; 3) 1% reported amounts, or 150,000 Euro if the reported amounts are higher than 1,500,000 Euro; c) by taxable persons who file the return without the certification of conformity or the alternative signature or do not file the declaration in lieu of an affidavit; d) by taxable persons who ask for reimbursement of the deductible surplus resulting when the activity ceased. V zvezi z načinom izplačila povračil opozarjamo, da 38-bis člen, v svoji novi obliki predvideva: - povišanje izvršljivih terjatev na 30.000 evrov, brez obveznega jamstva ali drugih obveznosti; - možnost prejemanja povračil v zneskih nad 30.000 evrov brez jamstva, ob predložitvi letne napovedi skupaj s potrdilom o ustrezanju ali alternativnim podpisom nadzornega organa, ter z nadomestno izjavo o dokazilnih listinah, ki potrjuje obstoj določenih premoženjskih pogojev; - obvezno predložitev jamstva za povračila, ki presegajo 30.000 evrov, le v primeru, da gre za tvegano situacijo, torej takrat, ko se povračila zahtevajo od: a) subjektov, ki opravljajo dejavnost podjetja manj kot dve leti, z izjemo start-up in inovativnih podjetij, opredeljenih z 25. členom zakonodajnega odloka št. 179 z dne 18. oktobra 2012; b) subjektov, ki so v dveletnem obdobju pred zahtevkom za povračilo prejeli obvestilo o preverjanju ali popravkih, iz katerega je za vsako leto razvidna razlika med potrjenimi zneski in zneski dolgovanih dajatev ali prijavljene terjatve, ki je višja 1) za 10 odstotkov od prijavljenih zneskov, če slednji ne presegajo 150.000 evrov; 2) za 5 odstotkov od prijavljenih zneskov, če slednji presegajo 150.000 evrov, ne presegajo pa 1.500.000 evrov; 3) za 1 odstotek od prijavljenih zneskov oziroma v vsakem primeru 150.000 evrov, če prijavljeni zneski presegajo 1.500.000 evrov; c) subjektov, ki predložijo napoved brez potrdila o ustreznosti ali alternativnega podpisa, in ne predložijo nadomestne izjave o dokazilnih listinah; d) pasivnih subjektov, ki zahtevajo povračilo odbitnega presežka v trenutku prekinitve dejavnosti. 1.043010752688172 - the guarantee provided by the controlling company for any surplus group credit that is set off. - jamstvo dano s strani kontrolne družbe za morebitni kompenzirani presežek terjatve skupine. 1.0145454545454546 The line must indicate in field 1 the tax code of the consolidating company and in field 2 the amount of the credit transferred, as provided for by art. 7, paragraph 1, letter b), of the decree of 1 March 2018 (see circular no. 53 of 20 December 2004 and no. 35 of 18 July 2005). V vrstici se v polju 1 navede davčna številka konsolidirana družba in v polje 2 se navede znesek odstopljenega dobropisa v skladu s 7. členom, 1. odst., črka b) ministrskega odloka 1. marca 2018 (glej okrožnice št. 53 z dne 20. decembra 2004 in št. 35 z dne 18. julija 2005). 1.2951807228915662 "6" reserved for subjects that have performed operations with regard to public administrations pursuant to article 17-ter paragraph 1 and of other subjects indicated in paragraph 1-bis of the above mentioned aricle. "6" za subjekte, ki so opravili posle za javne uprave v skladu s členom 17-ter, 1, odstavek, in drugih subjektov, na katere se nanaša 1-bis odstavek navedenega člena. 1.1957671957671958 If the difference between the amounts is positive, please indicate in this line the amount obtained, by considering, among the receivable amounts, field 3 of line VL30 (periodical paid VAT) instead of field 1 of the same line. Če je razlika pozitivna, je treba v to vrstico vpisati znesek, ki ga dobimo z upoštevanjem zneskov terjatev v 3. polju vrstice VL30 (vplačan periodični DDV), namesto v polje 1 iste vrstice. 1.1754385964912282 Line VW32 must include the total of output VAT, to indicate if the sum of the credit amounts (VW4 and from VW25 to VW30 column 1) is lower than the sum of the debit amounts (VW3 and from VW20 to VW25). V vrstico VW32 se vnese vso DDV terjatev, ki se navede v primeru, da je vsota zneskov terjatev (VW4 in od VW25 do VW30 stolpec 1) manjša od vsote (VW3 in od VW20 do VW24). 0.9130434782608695 This amount is added to the deposit amount indicated in line VP13, field 2, of the above-mentioned model. Temu znesku se prišteje tudi znesek dolgovane akontacije, naveden v vrstici VP13, polje 2 prej omenjenega poročila. 1.2947368421052632 For further information regarding the VAT regime for publishing, please see: - Circular Letter 23 of 24 July 2014; - Circular Letter 328/E of 24 December 1997; - Circular Letter 209/E of 27 August 1998; - Art. 1, paragraph 1, letter g), of Legislative Decree 56 of 1998; - Art. 6, paragraph 7, letter a), of Law 133 of 1999; - Art. 52, paragraph 75, of Law 448 of 2001. Za več informacij o režimu DDV za izdajatelje glej: - Okrožnica št. 23 z dne 24/7/2014; - Okrožnica št. 328/E z dne 24.12.1997; - Okrožnica št. 209/E z dne 27.08.1998; - 1. člen, 1. odst., črka g) zakonodadajnega odloka št. 56 z 1998; - 6. člen, 7. odst, črka a) zakona št. 133 z 1999; 1.2546296296296295 It is pointed out that companies which have left the group because of cessation of control in the course of the year, lies VX7 and VX8 must not be completed and they must indicate the annual balance whether is it debit or credit, respectively in line VX1 or VX2, field 1. Družbe, ki so izstopile iz skupine zaradi prenehanja nadzora med letom, ne smejo izpolniti vrstic VX7 in VX8 in morajo navesti letno poravnavo (ki je lahko dolg ali terjatev) v vrstico VX1 ali v vrstico VX2, polje 1. 1.1451612903225807 The amount of this surplus cannot exceed the difference between the amount written in field 1 and the amount indicated in field 2 of line VX2. Vsota tega presežka ne sme biti večja od razlike med zneskom, vpisanim v polje 1 in zneskom, vpisanim v polje 2 vrstice VX2. 1.1532846715328466 Line VO5, box 1 must be crossed by taxpayers who communicate that they have made use of, starting from 2018, of the exemption from the obligations of invoicing and recording exempt operations listed in art. 10, with exception made for those exempt transactions specified in numbers 11, 18 and 19 of the same art. 10. Vrstica VO5, kvadratek 1 morajo označiti zavezanci, ki obvestijo, da so od leta 2018 uveljavljali oprostitev obveznosti fakturiranja in registriranja neobdavčenih poslov, navedenih v 10. členu, razen za tiste, ki so oproščeni, navedeni pod št. 11, 18 in 19 istega 10. člena: 1.123456790123457 The amount of this surplus, already included in field 1, must be indicated also in field 2. Znesek tega presežka, ki je že vstavljen v polje 1, je treba vpisati tudi v polje 0.9685534591194969 How to complete the return The form below gives an explanation for the various types of agricultural producers on how to complete the various parts of the Način izpolnjevanja napovedi V spodaj navedeni razpredelnici so navedena pojasnila za razne vrste kmetijskih proizvodov za izpolnjevanje kvadratkov v napovedi. 1.0115606936416186 that the costs, calculated for each transaction, are equal to or greater than the sale consideration); - in line 2 indicate the gross margins relative to taxable transactions. ,ker je njihova marža nič (v primeru, ko so stroški, obračunani za vsak posel, enaki ali večji od zneska od prodaje); - v vrstico 2 se navede bruto marža za obdavčene posle. 0.7971014492753623 Transfer of used goods - Art. 36, Decree Law 41 of 1995 Cesije rabljenih sredstev - 36. Člen, zakonskega odloka št. 41 z 1995 0.8133333333333334 • the tax code of the financial operator issued by the Italian financial Administration (column 1) or, if this is not avai Še posebej je potrebno navesti: • davčna številka finančnega operaterja, ki jo je določila Italijanska davčna uprava (stolpec 1) ali če ta ne obstaja, 0.696969696969697 • by taxpayers who carry out exclusively exempt operations for which the tax payable is entirely non-deductible, as • 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; 1.341296928327645 The intermediaries indicated in art. 3, paragraph 3, of the Decree of the President of the Republic no. 322 of 22 July 1998, as amended, are required to transmit to the Revenue Agency, electronically, both the declarations prepared by them on behalf of the declarant, and those prepared by the declarant him or herself, and for which they have taken on the commitment to electronic submission. št. 322 z dne 22. julija 1998, so dolžni Agen-ciji za prihodke v elektronski obliki prek elektronskih storitev posredovati tako napovedi, ki so jih sami pripravili v imenu prijavitelja, kot tudi napovedi, ki jih je pripravil zavezanec in za katere so prevzeli zavezo za elektronsko pošiljanje. 1.14 In that case, when the declaring company participated, in 2018, in the group VAT settlement for the entire tax year, that amount is indicated exclusively in field 2 and it must be reported in line VX 2, field 1, and, consequently, with regard to the method of use, the same must be considered for the purposes of completion of lines VX4, VX5 and VX6; differently said amount is indicated in field 1. Če je bila družba prijaviteljica v letu 2018 vključena v postopek plačila DDV skupine za celotno davčno obdobje, se ta znesek navede izključno v polju št. 2, kar zadeva način uporabe, je treba prepisati v vrstico VX2, polje 1, posledično pa, upoštevati pri izpolnjevanju vrstic VX4, VX5 in VX6; v nasprotnem primeru se ta znesek navede v polju št. 1. 1.3 Similar compilation procedures must be adopted in the presence of extraordinary operations. Podoben način izpolnjevanja se uporabi tudi v primeru izrednih poslov. 0.934931506849315 data concerning the companies A (withdrawing company) and E (middle ring) must be indicated, without indicating the data concerning company B. In case A is the non-residing company and it has no VAT in the territory of the State, in section I, line VG1, data of the company B must be indicated and, progressively, data of the companies D, F and G: in section II, data concerning the companies B (withdrawing company) and E (middle ring) must be indicated, while fields 1, 4 and 6 must be filled (to report that B is controlled by non-residing A). V razdelku I je treba v vrstici VG1 navesti podatke družbe A in progresivno podatke družb D, F in G. V razdelku II je treba vpisati podatke družbe A, (ki se lastništvu odpoveduje) in E (vmesni člen), ne da bi vnesli podatkov o družbi B. V domnevi, da je A nerezidentna družba in brez pozicije DDV na državnem ozemlju, morajo v razdelku I, v vrstici VG1 podatki družbe B in progresivno podatki družb D, F in G; v razdelek II pa se vpišejo podatki družbe B (ki se odpoveduje) in se izpolnijo tudi polja 1, 4 in 6 (za opozorilo, da družbo B kontrolira nerezidentna A) in E (vmesni člen). 0.9152542372881356 The declaration is considered as submitted on the day on which the reception by Revenue Agency is concluded. V tem primeru šteje, da ste prijavo predložili na datum, na katerega Agencija za prihodke sprejme posredovane podatke. 1.4615384615384615 tly outside the EU; V celoti v EU 1.1811023622047243 It is pointed out that the field does not need to be completed by sellers or customers of taxpayers who have opted for the VAT cash accounting scheme. Opozoriti je treba, da polja ne smejo izpolniti odstopniki ali stranke subjektov, ki so pristopili v sistem DDV-ja za gotovino. 1.1125541125541125 sions following exceptional events (see Appendix, "Person affected by exceptional events"); - in line VS22, field 1, the number of subjects who set off their own surplus in the group payment; field 2, the number of subjects exempt from providing guarantees. zadeli posebni dogodki"); -v vrstico VS22, polje 1, število subjektov, ki so kompenzirali svoj presežek terjatve pri izplačilu skupine, morajo predložiti garancije; polje 2, število subjektov oproščenih obvezne predložitve jamstva. 1.5145631067961165 In the declaration relative to the tax period in which the supplementary statement was presented, a credit is indicated deriving from the lower debt or from a bigger credit resulting from the supplementary statement (art. 8, paragraph 6quater of the Declaration of the President of the Republic no. 322 of 1998). V prijavi za davčno obdobje, v katerem je bila predložena dopolnilna napoved, se navede kredit zaradi manjšega dolga ali večjega dobropisa, ki izhaja iz dopolnilne prijave (odstavek 6-quater 8. člena O.P.R. 1.0315789473684212 If the number of companies is higher than 3, they may use numerous, successively numbered modules. Če je število subjektov večje od 3, se lahko uporabi več obrazcev z naraščajočim oštevilčenjem. 0.8043478260869565 Other transactions with own tax rates 2 Drugačni posli z lastnimi davčnimi stopnjami 0.8088888888888889 a) of the Decree 18 February 1999); 2) the company in charge of accounting services, when more than half of its share capital is owned by the subjects under art. 3, paragraph 3, let. a), odloka z dne 18. februarja 1999); 2) s trgovinskim združenjem za računovodske storitve, katerega delnice ali deleži so v lasti za več kot polovico družbenega premoženja subjektov, ki jih navaja 3. člen, 3. odstavek, črki. 1.1150729335494327 The subjects who, on 21 August 2017, had residence or registered offices or operative offices in the territory of the municipalities of Casamicciola Terme, Lacco Ameno and Forio dell'Isola di Ischia, the Decree of the Ministry of Economics and Finance of 20 October 2017 suspended their payment deadlines and fiscal obligations whose deadlines fall in the period between 21 August 2017 and 18 December 2017; subsequently, art. 2 paragraph 5-bis, of the Law Decree no. 148 of 16 October 2017, amended by Law no. 172 of 4 December 2017, extended the period of suspension under the above-mentioned decree until 30 September 2018 and extended the suspension also to the municipality of Forio. Subjektom, ki so na dan 21. avgusta 2017 imeli stalno prebivališče oziroma operativni sedež na ozemlju občin Casamicciola Terme in Lacco Ameno na otoku Ischia odlok ministrstva za ekonomijo in finance z dne 20. oktobra 2017 odlaga roke za plačila in davčne obveznosti, ki so zapadli v obdobju med 21. avgustom 2017 in 18. decembrom 2017; za tem je 2. člen, odstavek 5-bis, zakonskega odloka št. 148 z dne 16. oktobra 2017, n. 148, ki je bil spremenjen v zakon št. 172 z dne 4. decembra 2017, podaljšal obdobje odloga, ki ga je predvideval omenjeni odlok, do 30. septembra 2018 in je odlog razširil še na občino Forio. 0.9157509157509157 The line must be completed in the return applying to the year in which this occurred, indicating the adjustment of the deduction net of the part already used (if any) to reduce the payments still owed for the adjustment made upon adopting the regime. Vrstica se mora izpolniti v napovedi, ki se nanaša na leto, v katerem je prišlo do prehoda v redni davčni režim; navede se popravek odbitka neto, tj. brez morebitnega dela olajšave, ki se je že uporabil za zmanjšanje še dolgovanih obrokov zaradi popravka ob vstopu v režim. 1.21875 • payments made during the year to which the return applies and which regard sales which took place during that year; • vplačila izvedena v teku leta, predmet napovedi in odstopi, do katerih je prišlo v istem letu; 1.0863095238095237 Article 2 paragraph 1 of Decree- Law no. 50 dated April 24th 2017, amended by law no. 96 of June 21st 2017, has amended article 19 paragraph 1 period 2, outlining that the right to deduction may be exercised, at the latest, with a tax return relive to the year where the above-mentioned right was put into place and following the outlined conditions of this moment. 1. odstavek 2. člena zakonske uredbe št. 50 z dne 24. aprila 2017, preoblikovanega s spremembami zakona št. 96 z dne 21. junija 2017, spreminja drugi stavek v 1. odstavku 19. člena tako, da se lahko pravica do odbitka uveljavlja najpozneje z napovedjo za leto, v katerem je nastala pravica in pod pogoji, ki so obstajali v času rojstva. 1.1645569620253164 The controlling company must provide the territorially competent collection agency both with the guarantees provided by the individual companies relative to their own credit surpluses set off and the guarantees provided by the controlling company relative to the group credit surplus set off, as provided for by article 6 of the Ministerial Decree of 13 December 1979. Matično podjetje mora krajevno pristojni agenciji za pobiranje davkov izročiti tako jamstva posameznih podjetij v zvezi s svojimi poravnanimi presežki dobropisov, kakor tudi jamstva s strani matične družbe za kompenzirane presežke dobropisov skupine, v skladu s 6. členom ministrskega odloka z dne 13. decembra 1979. 1.1061946902654867 • sales of goods collected from a VAT deposit with transport or shipment outside the territory of the European Union (art. 50 • cesije sredstev prevzetih v carinskih skladiščih s prevozom ali špedicijo zunaj ozemlja Evropske Unije (50-bis. 0.9320388349514563 Line VF17, field 1, purchases from subjects that in the year 2018 relied on facilitated regimes. Vrstica VF17, polje 1, nakupi s strani subjektov, ki so v letu 2018 koristili režime davčnih ugodnosti. 1.016260162601626 This portion, added to the amounts that have been or that will be set off during 2019 in the F24 form, cannot exceed the limit provided for by the regulations in force, amounting to 700.000 euro (article 9, paragraph 2, of Decree Law no. 35 of 2013). Ta znesek, ki se prišteje zneskom, ki so bili ali bodo deležni povračila v teku leta 2019, v obrazcu F24, ne sme preseči predvidene meje veljavne normative, in sicer 700.000 evra (2. odstavek 9. člena uredbe z zakonsko močjo št. 35 iz leta 2013). 1.3478260869565217 tions, etc., carried out monthly, in the same tax period 2018. izvajajo mesečno v istem davčnem obdobju 2017. 0.7293233082706767 Line 12 must not include the costs relating to exports and other non-taxable transactions because da v vrstici 12 ne smejo biti zajeti stroški za izvoz in druge neobdavčene posle, ker ti stroški ne prispevajo k oblikovanju globalne 1.0648148148148149 Taxpayer deceased in the period between 1st January 2019 and the date of filing the return In this case, since the activity was performed for the entire tax year by the deceased taxpayer, the heir or heirs shall file the return on behalf of the deceased by reporting in the part reserved for the declarant their own data with appointment code 7. Pokojni zavezanec v obdobju od 01. januarja 2019 do dneva predložitve napovedi V tem primeru, ker je bila dejavnost opravljeno za celo davčno obdobje s strani pokojnega zavezanca, mora dedič ali dediči predložiti napoved za račun slednjega tako, da v polje za prijavitelja vnesejo svoje podatke in navedejo šifro funkcije 7. 0.9659442724458205 • fifty percent of the amount from line VE26 if in line VF30 box 4 has been crossed, reserved for agricultural businesses providing farm holidays in accordance with Law no. 96 of 20 February 2006, which use the special flatrate system for calculating VAT payable provided for by article 5 of Law no. 413 of 1991. • petdeset odstotkov zneska v vrstici VE26, če je bil v vrstici VF30 označen kvadratek 4, namenjen kmetijskim podjetjem, ki opravljajo kmetijsko dejavnost v skladu z zakonom št. 96 z dne 20. februarja 2006, ki uporabljajo poseben sistem pavšalneda določanja dolgovanega DDV, ki ga predvideva 5. člen, zakona št. 413 z 1991. 0.909433962264151 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 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. 1.0785714285714285 You must also include provision of services associated with contracts, tenders and such the object of which is the transformation of non-ferrous scrap. V polju morajo biti zajete tudi storitve zaposlenih s pogodbo o delu, podjemu in podobne, ki so predmet preoblikovanja nekovinskih odpadkov. 1.1923990498812351 Accordingly, for taxpayers who must effect both monthly and quarterly payments, the advance payment will firstly be deducted from the total tax due for the month of December; any surplus will then be deducted from the amount due for the last calendar quarter (paragraph 4, art. 74) and finally, in respect of any residual amount, from the total tax due in terms of the adjustment when the annual return is made by the subjects referred to in article 7 of Presidential Decree no. 542 of 14 October 1999. V primeru, da zavezanci, ki plačujejo mesečno ali trimesečno akontacija odbije od celotnega davka za mesec december; morebitni presežek se potem odbije od dolgovanega zneska za zadnje koledarsko tromesečje (74. člen, 4. odst.) in končno za morebitni preostali znesek od višine dolgovanega davka iz naslova poravnave pri letni napovedi subjektov v skladu s 7. členom odloka predsed-nika republike 14. oktober 1999, št. 542 0.9661538461538461 Line VW40 indicate the amount corresponding to the excess used credit, net of amounts paid in the form of penalties and interest, if during the tax year to which the return applies amounts requested with specific demands issued following the undue offsetting of existing but unavailable tax credits have been paid. Vrstica VW40 navedite znesek, ki ustreza ponovno vplačanemu dobropisu, v neto znesku brez vplačil kazni in obresti, če so bili v davčnem obdobju iz te napovedi plačani zneski, zahtevani z ustreznimi dokumenti za izterjavo, izdanimi kot posledica neprimerne uporabe pri kompenzaciji obstoječih dobropisov, ki pa niso na voljo. 1.00711743772242 Section 3 of part VS must indicate the credit surplus of the group carried forward from the previous year, used during the course of 2018 to set off the debits transferred by the individual group companies; - part VV contains the variations of the periodic communications by the group;; - part VW contains the data relating to the payment of the group's annual tax; - part VY contains the data relating to the VAT to be paid or the amount of the tax credit for the group; - part VZ must contain the data relating to the deductible group surpluses of the two previous V razdelek 3 v preglednici VS je treba navesti presežek terjatve skupine, ki se prenese iz predhodnega leta in se uporablja v teku leta 2018 za kompenziranje davkov prenesenih iz posameznih družb skupine; - v preglednici VV so navedene spremembe obdobnih poročil skupine; - v preglednici VW so navedeni podatki plačila letnega davka skupine; - v preglednici VY so navedeni podatki za DDV, ki se ga plača ali davčna terjatev skupine; - v preglednici VZ je treba navesti podatke odbitnih presežkov skupine dveh predhodnih let v namene povračila skupine (morebitne) 1.193717277486911 • check the "Reception of electronic notice of automated check of declaration" box if the subject accepts the taxpayer's choice of having the subject receive the notice regarding the results of the check done on the declaration; • označiti polje "Sprejem elektronskega obvestila o avtomatiziranem pregledu napovedi", če je sprejel izbiro zavezanca, da bo v njegovem imenu sprejel obvestilo o rezultatu pregleda napovedi; 1.1979166666666667 Specifically: - field 1 must indicate the data beginning from which, and without interruption, the ownership began. Zlasti je treba navesti: - v polju 1, datum, od katerega dalje se je začela neprekinjena posest. 1.1018518518518519 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 (2016 and 2017), a group tax surplus, including it in deduction the following year, and has also found for the 2018 tax year a group credit surplus (in line VY2, field 1, of the summarising Ta preglednica se izpolni samo v primeru zahtevanega povračila manjšega presežka, ki se odbije v zadnjem triletju, ki ga predvideva 30. člen, 3. odst., ki ga lahko izvede samo kontrolna družba v primeru, da je v dveh takoj predhodnih letih (2016 in 2017) prenesel presežek terjatve skupine , ki se ga odbije v naslednjem letu in se tudi za davčno leto 2018 označi presežek skupine (v vrstico VY2, polje 1 te povzetne razpredelnice). 1.2625 • carried over for deduction in subsequent years, once participation in group VAT payment has ceased; • izračunana olajšava, v naslednjih letih, ni bilo udeležbe v izplačilu skupine; 1.1929824561403508 For further clarifications and details concerning the provisions introduced by article 10 of Decree Law no. 78 of 2009, see the ordinance issued by the director of the Revenue Agency on 21 December 2009 and Circular no. 57 of 23 December 2009 and no. 1 of 15 January 2010. Za pojasnila glede določil v skladu z 10. členom zakonskega odloka št. 78 z 2009 glej odkločbo direktorja Agencije za Prihodke z dne 21. decembra 2009 in okrožnice št. 57 z dne 23. decembra 2009 in št. 1 z dne 15. januarja 2010. 1.3431372549019607 Part 2 - The global method of determining the margin (paragraph 6 of art. 36 of Decree Law no. 41/1995) The information can be taken from the special transfers and purchases register provided for in terms of paragraph 4 of article 38 of Decree Law 41/1995 referred to above. 2 Del. - Globalna metoda marže (36. člen, 6. odst. zakonskega odloka št. 41/1995) Podatki so povzeti iz posebnih registrov cesij in nakupov, ki jih prredvideva 38. člen, 4. odst.zakonskega odloka 41/1995. 2.45679012345679 Calculate the difference between the sum of the credit amounts (VW4 + VW25 + VW26 +VW27 + VW28, col. 1 + VW29 + VW30, col. 1) and the sum of the debt amounts (VW3 + VW20 + VW21 + VW22 + VW23 + VW24). 1,+VW29+VW30, stolpec 1) in vsoto dolžnih zneskov (VW3+VW20+VW21+VW22+VW23+VW24). 1.032520325203252 Thus, the amount of the deductible surplus to be divided among the following lines VY4 (also in absence of the requirements under art. 30), VY5 and VY6 results from the difference between the amount written in field 1 and the amount indicated in field 2. Torej znesek odbitnega presežka, ki jo je treba porazdeliti med sledeče vrstice VY4 (tudi če manjkajo predpostavke, ki jih predvideva člen 30), VY5 in VY6 sestavljajo razlika med zneskom, ki je vpisan v polju 1 in zneskom, ki je vpisan v polje 2. 1.2530120481927711 4.1.2 - TAXPAYER'S DATA In the box, which must always be completed, the following data must be provided: V kvadratku, ki ga je treba vedno izpolniti morajo biti navedeni naslednji podatki: 1.5264423076923077 Incorporation of a company not participating in the group liquidation by a controlling or controlled company Resolution no. 92 of 22 September 2010 clarifies that in the case of an extraordinary incorporation operation which has involved, as incorporating company, a company taking part in a group VAT payment procedure and, as incorporated company, a company outside the group, the VAT credit acquired by the incorporated company during the year preceding the year in which the extraordinary operation took place must be excluded from the group VAT payment and thus remain within the exclusive competence of the incorporating company. S sklepom št. 92 z dne 22. septembra 2010 je bilo pojasnjeno da v primeru izrednega posla prevzema, v kateri je kot prevzeta družba tista družba, ki je v postopku določanja DDV skupine in kot prevzemnica družba, ki ni iz skupine; dospela terjatev DDV prevzete družbe v letu pred letom, v katerem je prišlo do izrednega posla, mora biti zunaj določitve DDV skupine in ostati v izključni pristojnosti prevzemne družbe. 1.2758620689655173 For the purposes of claiming the refund of the deductible excess, in whole or in part, taxpayers legally entitled to do so must include in the computation referred to in art. 30, second paragraph letter a), the transactions relative to transfers of investment gold, which are taxable by choice, as well as those relative to industrial gold and pure silver, carried out in terms of paragraph five of art. 17. Zahtevek za celotno ali delno povračilo odbitnega presežka morajo zavezanci vključiti v obračun v skladu s 30. členom, drugi odstavek, črka a) posle cesije investicijskega zlata, ki so opcijsko obdavčeni ter posle povezane z industrijskim zlatom in čistim srebrom, ki se opravljajo v skladu s 17. členom, peti odstavek. 1.1515151515151516 controlling companies in a VAT group, the amount resulting from the difference between the VAT input tax indicated družbe skupin DDV znesek izhaja iz razlike med dobropisom DDV, navedenim v vrstici VY5 pregleda DDV 1.460431654676259 graph (lesser deductible surplus of the three-year period, see Resolutions nos. 4/DPF of 2008 and 56/E of 2011); - line VX5 must be completed to indicate the amount to be used in set off in the F24 form. z odlokoma 4/DPF iz leta 2008 in 56/E iz leta 2011); - izpolnitev vrstice VX5 z navedbo zneska, ki se uporablja za izravnavo v obrazcu F24. 1.1576576576576576 "The relevant procedure under discussion, in the same way as for the imports of investment gold, entails the enclosure (by the taxable subject) of a certificate with the customs declaration on the subject's own letterhead, which specifies how the regulation "Način zajema kot za uvoze investicijskega zlata izjavo pasivnih subjektov, ki se priloži carinski deklaraciji, potrditev na papirju z glavo v katerem je izrecno specificiran naslov iz katerega se izvaja zakonski predpis". 1.0714285714285714 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 VE39. Te posle je potrebno navesti v vrsticah, ki ustrezajo uporabljenim davčnim stopnjam, v primeru, da so prispevali k oblikovanju poslovnega prometa, pa mora biti pripadajoča davčna osnova navedena v vrstici VE39. 1.1616161616161615 In calculating the credit amount resulting from the declaration, in fact, only the paid amounts must be considered. Pri izračunu terjatve, ki izhaja iz prijave, moramo namreč upoštevati izključno opravljena plačila. 1.260752688172043 If the bankruptcy proceedings have started during the year 2018 official receivers and court-appointed liquidators, shall file the VAT return concerning the entire tax year, inclusive of two forms: the first form concerns the transactions recorded in the part of the calendar year preceding the declaration of bankruptcy or forced administrative liquidation (remembering to cross the box in line VA3); the second form concerns the transactions recorded after this date. V primeru, da se je stečajni postopek začel v letu 2018 morajo stečajni in likvidacijski upravitelji predložiti letno napoved DDV za celo davčno leto in zajema dva obrazca: prvi, za posle registrirane v tistem delu koledarskega leta, pred napovedjo stečaja ali prisilne poravnave (potrebno je označiti kvadratek v vrstici VA3) in drugi za posle registrirane po tem datumu. 1.053763440860215 Box 2 must be crossed by taxpayers who since 2018 waived the renouncement of the exemption regime. Okence 2 morajo izpolniti zavezanci, ki so od leta 2018 preklicali odpoved režima oprostitve. 0.9491525423728814 NOTICE: The line must not be completed by companies participating in group VAT payment during the full tax year. OPOZORILO: Opozorilo: vrstice ne smejo izpolniti družbe, ki so udeležene v skupnem plačilu DDV za celotno davčno leto. 0.984251968503937 during the year; the amount claimed as a refund (within the scope of the aggregate refund claimed by the group), the relative pine; za vsako je treba navesti zahtevani znesek za povračilo (v okviru skupnega zahtevanega povračila od skupine), domneva ter 1.2357142857142858 Box 4 must be crossed by taxpayers who, starting from 2018, waived the option for the application of tax in the ordinary manner (see Appendix under the entry "Agriculture"). Okence 4 označijo zavezanci, ki so od leta 2018 preklicali opcijo za uporabo davka na navadne načine (glej Dodatek , postavka "Kmetijstvo"). 1.050561797752809 Line VY6, which is reserved for controlling bodies and companies who have opted for the tax consolidation as per ar-ticle 117 and subsequent articles of TUIR (Income Tax Consolidate Act). Vrstica VY6 je namenjena ustanovam in kontrolnim družbam, ki so izbrale davčno konsolidacijo, ki jo predvideva 117. člen in naslednji členi enotnega besedila o dohodnini (TUIR) . 1.241860465116279 Line VW25 must indicate the amount of the credit for the previous year for which a request for refund has not been made, resulting from line VY5 of the VAT summarising prospectus 26PR/2018 for the year 2017, submitted by the controlling com-pany for the entire group. V vrstico VW25 se navede znesek terjatve predhodnega leta, ki ni bil zahtevan za povračilo in izhaja iz vrstice VY5 povzetne razpredelnice DDV 26PR/2018 za leto 2017, ki jo predloži kontrolna družba za celo skupino. 1.0922787193973635 • indicate the total amount of intra-community purchases of goods, taking into account adjustments as per art. 26, recorded both in the output tax records (articles 23 or 24) and the input tax records (art. 25), indicating in field 1 the amount for intra-community purchases, including those indicated in art. 40 paragraph 2 of the Decree Law no. 331/ 1993 nontaxable or exempt operations as provided for by art. 42, paragraph 1, of the same Decree and in field 2 the amount for taxable purchases even if this is not deductible in accordance with art. 19-bis1 or other provisions; • navedite celoten datum nabave sredstev med državami Skupnosti, upoštevajoč spremembe v skladu s 26. členom, zabeležene v registru v skladu s 23. členom ali s 24. členom, ki v registru nabav (25. člen) z vnosom zneskov nabav med državami Skupnosti v polje 1, vključno s tistimi, ki jih določa 2. odstavek 40. člena zakonske uredbe št. 331/1993 in tistimi, ki so neobdavčljivi ali oproščeni davka v skladu s 1. odstavkom 42. člena iste zakonske uredbe in v polje 2 davek za obdavčene nabave tudi če niso odbitni v skladu z 19-bis1. 1.0235849056603774 The subjects indicated in paragraph 1, article 5 of the Ministerial Decree dated January 23rd 2015 (split payment), as amended by the Ministerial Decree dated June 27th 2017, must pay the deposit indicated in art. 6 paragraph 2 of law no. 450 dated December 29th 1990, following the outlined procedures, taking into account the tax that has become chargeable as per above-mentioned Decree (see circular 28/E dated December 15th 2017). Subjekti, opredeljeni v odstavku 01 5. člena ministrskega odloka z dne 23. januarja 2015 (split payment), spremenjenega z ministrskim od lokom z dne 27. junija 2017, izvedejo vplačilo akontacije v skladu z 2. odstavkom 6. člena zakona št. 405 z dne 29. decembra 1990, na v njem predviden način, pri čemer upoštevajo tudi davek, ki postane izterljiv v skladu z navedenim odlokom (glej okrožnico 28/E z dne 15. decembra 2017). 1.2701298701298702 Entertainment activities - Request for application of the ordinary regime - Art. 74, paragraph 6 Line VO7, box 1 must be crossed by those carrying on businesses pertaining to the organisation of games, entertainment and other activities as indicated in the tariff attached to the Presidential Decree of October 26, 1972, number 640, as referred to in the sixth paragraph of art. 74, who communicate that they have opted, as from 2018, for the application of the tax in the ordinary manner. Zabaviščna dejavnost - Zahteva za uporabo rednega režima - 74. člen, 6. odst. Vrstica VO7, kvadratek 1 izpolnijo izvajalci organizacije iger na srečo, zabave ter druge dejavnosti, ki so navedene v tarifi priloženi odloku predsednika republike št. 640, 26. oktobra 1972, v skladu s šestim odst., 74. člena, ki so obvestili, da so za leto 2018 izbrali opcijo obdavčenja na navaden način. 1.182648401826484 Legislative Decree no. 60 of 26 February 1999 in carrying out the delegation contained in Law no. 288 of 03 August 1998 (which provided for the abolition of the tax on shows and the introduction of the tax on entertainment limited to certain activities) drew a distinction between the entertainment activities listed in the tariff enclosed to Presidential Decree no. 640 of 26 October 1972 (which are subject to the tax on entertainment and VAT on the basis of the special criteria imposed by paragraph six of article 74), and the show business activities indicated in table C, enclosed to Presidential Decree no. 633/1972, whose activities are subject to VAT on the basis of the ordinary criteria only and to whom the provisions of article 74-quater apply to these activities. zakonodajni odlok št. 60 z dne 26. februarja 1999 pri izvajanju pooblastila, ki ga zajema zakon št. 288 z dne 03. avgusta 1998, ki predvideva odpravo davka na prireditve/predstave in ustanovitev davka na zabave z omejitvijo na nekatere dejavnosti, so bile ločene zabaviščne dejavnosti navedene v tarifi, ki je priložena odloku predsednika republike št. 640, podvržene davku na zabave in DDV po posebnih kriterijih, ki jih narekuje 74. člen, šesti odstavek, od prireditvenih dejavnosti, ki so navedene v razpredelnici C, priloženi odloku predsednika republike št. 633/1972 in so podvržene samo DDV glede na običajne kriterije in naslovnice določil 74-quater. 1.381679389312977 We wish to make it clear that with the aim of establishing the prevalence of the aforesaid transactions with respect to the overall amount of the transactions carried out, it is also necessary to include among the aforesaid transactions the exports and assimilated transactions in terms of articles 8, 8-bis and 9, as well as the transactions in terms of article Podčrtujemo, da zato, da se preveri obstoj omenjenih posegov v primerjavi s skupno vsoto izvedenih posegov, je treba omenjenim posegom prišteti tudi izvoze in izenačene operacije, ki izhajajo iz 8., 8-bis in 9. člena ter posege, ki izhajajo iz 41 in 58. čl. Z.O. 0.8903508771929824 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. NAČIN IZPOLNJEVANJA RAZPREDELNICE C (DRAŽBENE HIŠE) 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. 0.9482758620689655 SECTION 1 - Companies participating in VAT compensation I. RAZDELEK - Družbe, ki sodelujejo pri kompenzaciji DDVja 0.9565217391304348 transmission of the declarations based on the internal organizational model or system (see the decree of 21 De poveri pošiljanje napovedi po elektronski poti na podlagi uredbe ali notranjega organizacijskega modela (glej odlok 1.1242937853107344 This amount shall find correspondence with that indicated under line VK25 (excess requested as refund by parent company) of the declaration of the individual company taking part in the group payment; Ta znesek mora ustrezati tistemu, k se nahaja v vrstici VK25 (presežek, ki ga zahteva povrnjenega kontrolna družba) napovedi posamezne družbe, ki je udeležena v plačilu skupine; 1.5696517412935322 Obligations of dental technicians and other health workers By virtue of Law no. 7 of 17 January 2000, which regulates transactions relative to gold and silver, subjects carrying out health professions and skills and in particular dental technicians and dentists who carry out exclusively VAT exempt transactions referred to in art. 10, no. 18 are obliged to submit the annual VAT return, in terms of article 17, paragraph five, with the application of the so-called reverse-charge mechanism if, during the fiscal year they purchased: - gold material and semi-worked articles with a purity equal to or superior than 325 thousandths. V skladu z zakonom št. 7 z dne 17. januarja 2000, ki ureja posle v zvezi z zlatom in srebrom, subjekti, ki izvajajo zdravstveni poklic in predvsem zobozdravstveni tehniki in zobozdravniki, ki izvajajo izključno posle, ki niso obdavčeni z DDV v skladu z 10. členom , št. 18 morajo predložiti letno napoved DDV, če so v davčnem letu izvedli v skladu s 17. členom, peti odstavek, z uporabo mehanizma obrat 0.9224137931034483 Cross these new boxes in case the non-residing entity who hold control has no VAT in the Country territory. Novi okenci je treba prečrtati v primeru, da je nadzorni nerezidentni subjekt brez pozicije DDV na državnem ozemlju. 0.9050632911392406 Box 5 must be checked by the subject that precedes the controller in the control chain, and that renounces the use of the group VAT governance. Okence, ki se nanaša na polje 5, mora označiti subjekt, ki je predhoden kontrolni družbi v nadzorni verigi in ki se odpove možnosti skupinskega plačila DDVja. 1.053191489361702 Line VJ17, indicates the purchases of goods and services in the energy sector for which the tax is owed by the transferee, pursuant to article 17, paragraph 6, letters d-bis), d-ter), and d-quater). Vrstica VJ17 navedite nakupe blaga in storitev v sektorju energetike, za katere je davek dolžan poravnati prodajalec, v skladu s črkama d-bis), d-ter) in d-quater), 6. odstavka, 17. člena. 1.0468085106382978 Line VA14 must be completed by taxpayers who starting from the tax period following the one to which this declaration refers intend to make use of the specific regime governed by article 1, paragraphs 54 to 89, of Law no. 190 of 23 December 2014. Vrstico VA14 morajo izpolniti zavezanci, ki bodo od davčnega obdobja, ki sledi obdobju, na katerega se nanaša ta napoved, izkoristili pavšalni režim, ki ga urejajo odstavki od 54 do 89, 1. člena zakona št. 190 z dne 23. decembra /2014. 1.1291512915129152 The refund is due for the total amount corresponding to the (theoretical) VAT relative to the non-taxable transactions carried out during 2018 or even in earlier years, if no refund has previously been claimed or, if it was set off in the F24 form but included as a deduction when making the annual return. se uveljavi za vsoto, ki odgovarja (teoretskemu) znesku DDV za ne obdavčljive operacije, izvedene v letu 2018 oziroma tudi pred tem letom, če zavezanec še ni vročil prošnje za povračilo ali je bil znesek kompenziran v obrazcu F24 in izpisan v povračilo med letno prijavo. 1.0585585585585586 Notice: Part VV must be completed exclusively if there is the intention to send, integrate or correct omitted, incomplete or incorrect data regarding communications of periodic VAT payments (see resolution no 104/E dated 28 July 2017). Opozorilo: preglednica VV se izpolni le, če nameravate pošiljati, dopolnjevati ali popravljati izpuščene, pomanjkljive ali napačne podatke v poročilih o obdobnih odplačilih DDV (glej sklep št. 104/E z dne 28. julija 2017). 1.0952380952380953 • In field 1, the larger amount between the one indicated in field 2 and the one in field 3. • vpolju 1, večji med zneskom, navedenim v polju 2 ter zneskom, navedenim v polju 3. 1.3818181818181818 The same reception notification may be requested with no time limits (both by the taxpayer and by the intermediary) at any office of the Revenue Agency. Brez časovne omejitve pa ga lahko zavezanec ali posrednik zahtevata na kateremkoli uradu Agencije za prihodke. 0.9726027397260274 As clarified by circular no. 35 of 27 October 2015, the provisions contained in the new article 38-bis also apply to the payment of group VAT. Kot pojasnjuje okrožnica št. 35 z dne 27. oktobra 2015, se določbe, vsebovane v novem členu 38-bis, uporabljajo tudi v okviru plačila DDV skupine. 1.2032520325203253 Said communication may be consulted in the "Received" section of the Revenue Agency website, reserved for users registered with the online services. To obvestilo je na voljo v ustreznem razdelku na spletni strani Agencije za prihodke, rezerviranem za elektronske storitve. 0.9622641509433962 Line VJ19 indicates total VAT on operations in the current section, obtained by adding together the amounts indicated in column 2 from lines VJ1 to VJ18. V vrstico VJ19 se navede celoten ddv za posle, ki so navedeni v tej preglednici in dosežen s seštevanjem zneskov, navedenih v stolpcu 2, iz vrstic VJ1 in VJ18. 0.9560185185185185 In the specific case of taxpayers who have recorded operations subject to VAT with VAT rates or set-off percentages that are no longer present in part VF, they must calculate the taxable amounts for these operations in the line corresponding to the rate closest to the one applied, calculating the corresponding taxes, and then include the (positive or negative) tax difference in line VF24 among the adjustments. V konkretnem primeru, v katerem je davčni zavezanec zabeležil transakcije, ki so predmet DDV z davčnimi stopnjami ali stopnjami kompenzacije, ki jih razpredelnica VF ne vsebuje več, mora izračunati obdavčljivi dohodek, ki se nanaša na take transakcije, v vrstici, ki ustreza stopnji, ki je najbližja uporabljeni, ter izračunati ustrezne davke, davčno razliko (pozitivno ali negativno) pa mora vključiti med spremembe v vrstici VF24. 0.912639405204461 This point regards, in particular, transfers of depreciable goods, internal transfers as referred to in art. 36, final paragraph, operations as referred to in article 2, third paragraph, letters a), b), d) and f), exempt operations as referred to in article 10, number 27 quinquies), as well as exempt operations as indicated in numbers from 1 to 9 of the aforementioned article 10, in the case that they are not part of the subject ordinary activity or are incidental to taxable operations, Gre predvsem za cesije sredstev, ki se amortizirajo, za interne prehode v skladu s 36. členom, zadnji odstavek, za posle v skladu z 2. členom, tretji odst., črka a), b), d) in f) oproščenih poslov v skladu z 10. členom, št. 27 quinquies), ter za oproščene posle, ki so navedeni pod št. od 1 do 9 omenjenega 10. člena, če oblikujejo predmet dejavnosti pasivnega subjekta ali pa so postranske obdavčenim poslom; torej ko se omenjene operacije izvajajo v okviru priložnostnih dejavnosti ali proizvodne dejavnosti za doseganje cilja podjetja. 1.1327623126338329 Taxpayers who, from the 2018 tax year, make use of the beneficial tax regime regulated by article 1, paragraphs 54 to 89 of Law no. 190 of 23 December 2014 must take into account in this return the tax payable in relation to operations carried out vis-à-vis the State and other subjects as indicated in the fifth paragraph of article 6 and to operations carried out in accordance with article 32-bis of Decree-Law no. 83 of 2012, and for which the tax has not yet become payable (article 1, paragraph 62, of Law no. 190 of 2014). Subjekti, ki od davčnega leta 2019 koristijo pavšalni režim, ki ga urejajo odstavki od 54 do 89, 1. člena zakona št. 190 z nde 23. decembra 2014, morajo pri pripravi te napovedi upoštevati tudi dolgovani davek v povezai s posli, opravljenimi na račun države in drugih subjektov, navedenih v 6. členu, ter posli, opravljeni v smislu člena 32-bis zakonskega odloka št. 83 iz leta 2012, ki še niso zapadli v ploačilo (62. odstavek, 1. člena zakona št. 190 iz leta 2014). 1.0769230769230769 ning personal details - a form (form no. 01), in which all the parts concerning the last activity practiced must be completed. - obrazec (obrazec št. 01) kjer morajo biti izpolnjene vse preglednice kamor se vnesejo vsi podatki glede zadnje opra 0.94 In particular, it is specified that: - the data to be reported in section 1 of part VA and in section 1 of part VL, as well as parts VE, VF and VJ concern each single separate accounting system and must therefore be filled in each form; - on the other hand, the data to be reported in section 2 of part VA and in sections 2 and 3 of part VL and parts VC, VD, VH, VM, VK, VT, VX and VO concern the total of the activities performed and therefore must be summarized in just one form, namely in the first form completed. Predvsem je potrebno pojasniti, da: - podatki, ki se navedejo v razdelek 1. preglednice VA in v razdelku 1 preglednice VL, ter v preglednice VE, VF in VJ, ki zadevajo vsako posamezno ločeno knjigovodstvo in morajo biti izpolnjeni v vsakem obrazcu; - podatki pa, ki morajo biti zajeti v razdelek 2. preglednice VA in v razdelku 2. in 3. preglednice VL ter v preglednicah VC, VD, VH, VM, VK, VT, VX in VO, zadevajo kompleks dejavnosti, ki jih opravlja zavezanec in morajo biti torej povzete v enem samem obrazcu in predvsem v prvem izpolnjenem obrazcu. 1.7551020408163265 For further information kindly refer to circular letter no. 216/E of 27 November 2000. glej okrožnico št. 216/E z dne 27. novembra 2000. 1.9285714285714286 b) of Decree Law 331/1993); št. 331/1993). 0.9873417721518988 In particular, the tax amount of the sums paid with code 9001 (net of sanctions and interests) must be indicated, as well as the year 2018, until the submission of the return and, anyway, within the deadline for the return submission. Natančneje je treba navesti delež davka, plačanega z davčno šifro 9001 (brez kazni in obresti) in letom 2018, na katerega se nanaša, vse do datuma predstavitve prijave in vsekakor ne preko navadnega roka, ki je predviden za predstavitev. 0.896 rence to the previous month, in the form contained in Ministerial Decree of 11 February 1997, duly supplemented. registriranjem do petnajstega dne naslednjega meseca v obrazcu v skladu z ministrskim odlokom z dne 11. februarja 1997, ki je 1.3609958506224067 Line VE38, indicate the transfers of goods and the rendering of services performed with regard to public administrations and other subjects referred to in art. 17 paragraph 1 bus and for which the tax must be paid by the buyer and assignee following applications of the provisions con-tained in the afoementioend article 17-ter. Vrstica VE38 navedejo se cesije blaga in storitev za javno upravo in druge subjekte, navedene v odstavku 1-bis člena 17-ter, za katere morajo davek poravnati odstopniki ali naročniki v skladu z določbami, ki jih vsebuje omenjeni člen 17-ter. 1.231578947368421 Thus, taxpayers who, on 21 August 2017 had residence or registered offices or operative offices in the territory of the municipalities of Casamicciola Terme, Lacco Ameno and Forio dell'Isola di Ischia, are entitled to the suspension of the fiscal obligations and payments whose deadlines fall in the period between 21 August 2017 and 30 December 2018. Zato davkoplačevalcem, ki so na dan 21, avgusta 2017 stalno prebivali oziroma imeli operativni sedež na območju občin Casamicciola Terme, Lacco Ameno in Forio na otoku Ischia, so odložena vplačila in davčne obveznosti, ki so zapadli v obdobju od 21. avgusta 2017 in 30. septembra 2018. 1.5802469135802468 circumstances, as well as the total credit surplus set off with the debits transferred by the other group companies must be indi kompenzirani presežek terjatve z obveznostmi prenesenimi od drugih družb skupine. 1.107246376811594 The special VAT regime, governed by paragraph 6 which applies to amateur sports associations, non-profit associations and proloco associations that take advantage of the provisions introduced by Law no. 398 of 1991, is also applicable to legally recognised non-profit band associations, amateur choirs, drama societies and music and popular dance associations that opt for the same. Predvsem sistem DDV, ki ga ureja 74. člen, ki velja za amaterske športne družbe in društva ter nepridobitna združenja ter združenja, ki uveljavljajo določila iz zakona št. 398 z 1991, velja tudi za godbena društva, amaterske pevske zbore, dramska društva, zakonsko priznana nepridobitna društva ljudskega petja in plesa, ki izvajajo isto opcijo. 0.792507204610951 column "output amount paid" in the "Treasury section" of the F24 payment forms for which the tax codes have been used relative to periodic payments, even if not actually paid, due to set offs with credits relative to other taxes (or also to VAT), contribu-tions and premiums. Skupna višina ob-dobnih plačil izhaja iz vsote podatkov DDV, vnesenih v stolpec "Plačani dolgovani zneski" "Razdelka državne bla-gajne" plačilnih obrazcev F24 za katere so bile uporabljene številke za dajatve za obdobna plačila, čeprav niso bili dejansko plačani po kompenzaciji s terjatvami za druge terjatve (ali tudi DDV), prispevki in premije. 1.4979757085020242 • also issue to the declarant, by no later than 30 days of the deadline established for submitting the declaration electronically, the original of the declaration whose data were transmitted, drawn up on the model in compliance with that approved by the Revenue Agency, along with a copy of the notification from the Revenue Agency attesting to its having been received. • najkasneje 30 dni po roku za elektronsko predložitev prijave, zavezancu izdati original prijavnice, katere podatke je poslal v elektronski obliki, izpolnjeno v temu namenjenem obrazcu, ki ustreza obrazcu, potrjenem s strani Agencije za prihodke. 1.2280701754385965 The amount of such surplus cannot exceed the difference between the amount written in field 1 and the amount written in field 2 of line VY2. Znesek tega presežka ne sme biti večji od razlike med zneskoma, ki sta vpisana v polje 1 in polje 2 v vrstici VY2. 1.0636942675159236 Thus, in this case, among the above-mentioned lines VY4, VY5 and VY6, only the amount resulting from the difference between fields 1 and 2 of line VY2 must be divided. Če gre za tak primer, mora biti med že omenjene vrstice VY4, VY5 in VY6 porazdeljen samo znesek, ki je rezultat razlike med poljem 1 in poljem 2 vrstice VY2. 1.190909090909091 including companies which have adhered to group payment of VAT as pro-vided for by article 73 and by the Ministerial Decree of 13 December 1979, using the appropriate lines for the indication of VAT debits or credits transferred to the group during the tax year. Družba, ki so pristopile k plačilu DDV skupini, ki ga predvi-deva 73. člen in ministrski odlok z dne 13. decembra 1979 z uporabo omenjenih vrstic za navedbo terjatev in/ali dolgov prenesenih na skupino med davčnim letom. 0.902542372881356 Carrying forward the information contained in the prospectus to the parts of the return In order to determine the business turnover and total purchases, some of the information contained in prospectus A must be carried forward to parts VE and VF, in accordance with the criteria set out below: a) if there is a gross taxable base (i.e. if line 13 was completed), the amount in line 15 (net taxable base at 22%) must be carried Prenos podatkov iz načrta plačil v razpredelnicah davčne napovedi Za namene določitve obsega poslovanja in vseh nakupov je potrebno nekatere podatke iz tabele A navesti v razpredelnicah VE in VF glede na spodaj navedena merila: a) če obstaja bruto davčna osnova (tj. če je bila izpolnjena vrstica 13), je potrebno znesek iz vrstice 15 (obdavčljiva osnova v neto znesku brez 22 %) navesti v vrstici VE23, poleg zneskov drugih morebitnih opravljenih obdavčljivih transakcij. 1.0520833333333333 only for that portion relating to the set-offs carried out in the F24 form with taxes other than VAT. ki zadeva kompenzacije, izvedene s plačilnim obrazcem F24 z dajatvami, ki se razlikujejo od DDV. 1.1805555555555556 Art. 1, paragraph 756, no. 205, of Law 27 December 2017, provided that the suspension applies also to taxpayers who have submitted self-certification of the damage suffered under the Consolidated Law of the Presidential Decree no. 445 of 28 December 2000; 1. člen, 756. odstavek, zakona št. 2015 z dne 27. decembra 2017, predvideva, da se odlog izvede tudi za davkoplačevalce, ki so predstavili samopotrdilo o škodi, ki so jo utrpeli, v skladu z enotnim besedilo iz O.P.R. 0.6871165644171779 Line VO24, box 1 must be crossed by partnerships and by limited-liability companies comprised by farmers who wish to communicate the option for calculating income by applying the profitability coefficient of 25% to receipts. V vrstici VO24 morajo kvadratek 1 označiti partnerstva in družbe z omejeno odgovornostjo, ki jih tvorijo kmetijski podjetniki, ki nameravajo posredovati izbiro opcije za opredelitev prihodkov z uporabo koeficienta donosnosti v višini 25 odstotkov Izbira je obvezujoča do preklica, v vsakem primeru pa za obdobje vsaj treh let. 0.7958333333333333 - 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 return. 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. 1.1 This amount should be included in line VL28. Ta znesek je lahko zajet v vrstici VL28. 1.5714285714285714 For group VAT payments procedures izplačilo ddv skupine 1.9268292682926829 In any event these transactions constitute business turnoverfor the transferor. Ti posli namreč določajo poslovni promet, 1.066326530612245 Line VK20 total of credits transferred, limited to the period of con-trol, increased by any amount resulting in line VX2 transferred for the adjustment of the annual return, when control lasted the whole year. Vrstica VK20 vse prenesene terjatve, ,omejeno na obdobje nadzora, povečan za morebitni znesek iz vrstice VX8 prenesenim za poravnavo pri letni napovedi v primeru, da je kontrola trajala celo leto. 2.347826086956522 exempt and taxable operations with separate accounting exclusively exempt operations with option art. 36-bis izključno neobdavčeni posli z opcijo , 36-bis. 1.0 which are already undergoing, this part will be completed exclusively to communicate the suspension, or the interruption or new participation of one or more parent companies, with effect January 1 2019. Za postopke plačila DDV skupine, ki so že v teku, se ta preglednica izpolni izključno za obvestilo, z učinkom od 1. januarja 2019 dalje, o preklicu ali vstopu oziroma izstopu ene ali več odvisnih družb. 1.1524163568773234 Lines VF60 to VF62 are reserved for taxpayers who have carried out: - occasional exempt operations or occasional taxable operations in the absence of purchases pertaining to them, - exclusively exempt operations as provided for by no. 1 to 9 of art. 10 which do not fall within the normal sphere of activity of Vrstice od VF60 do VF62 so namenjene subjektom, ki so izvedli: - neobdavčeni občasni posli ali obdavčeni občasni posli v katerih ni povezanih nakupov, - izključno oproščene posle, ki jih predvidevajo št. od 1 do 9, 10.člena, ki spadajo v dejavnost podjetja ali stranske 1.2096774193548387 It is pointed out that in the case of either a VAT credit in line VY2, field 1, or a surplus payment in line VY3 the sum of the amounts indicated in the abovementioned lines must be apportioned between lines VY4, VY5 and VY6. V primeru tako terjatve DDV v vrstici VY2, polje 1 ali presežka pri plačilu v vrstici VY3 mora biti vsota navedenih zneskov v omenjenih vrsticah razdeljena med vrsticami VY4, VY5 in VY6. 0.8181818181818182 For a description of this data, the taxpayer is referred to the corresponding lines VL1, VL2, VL23, VL27, VL29, VL30, field 3. V vrsticah od VK30 do VK35 se navedejo podatki za samo kontrolno obdobje; za njihov opis glej ustrezne vrstice VL1, VL2, VL23, VL27, VL29 in VL30 polje 3. 0.8832684824902723 Such stock, added to the amounts which have been or will be set off during 2019 in the form F24, may not exceed the amount as provided for by existing laws of 700.000 Euro (article 9, paragraph 2, of Decree Law no. 35 of 2013). Ta delež, ki se kumulira z zneski, ki so bili ali bodo kompenzirani v teku leta 2017 v obrazcu F24 ne more presegati mejo, ki jo predvidevajo veljavni zakonski predpisi v višini 700.000 eur (2. odstavek 9. člena uredbe z zakonsko močjo št. 35 iz leta 2013). 0.775 2.3 Special return filing cases 2.3 Posebni primeri predložitve napovedi 1.0974658869395713 For example, where the taxpayer intends to set off the tax payable resulting from the monthly payment (e.g. March) with the credit tax receivable from the quarterly payment (e.g. 1st quarter), for the purposes of setting off the monthly tax payable with the quarterly tax receivable it is necessary to anticipate the quarterly settlement by making the payment within the time limit provided for the monthly payment and indicating the amount of the credit balance or the amount of the lesser tax payable in line VH3 (by crossing the box "anticipated liquidation"). Npr. v primeru, da se namerava kompenzirati dolgovani davek, ki izhaja iz mesečnega izplačila (npr. mesec marec) z davkom, ki predstavlja terjatev in izhaja iz trimesečnega plačila (npr. 1.trimesečje) v namene kompenziranja mesečne obveznosti s trimesečno terjatvijo je potrebno preložiti na zgodnejši čas trimesečno plačilo tako, da se izvede v predvidenem roku za mesečno plačilo in se navede v vrstico VH3 znesek preostale terjatve ali manjšo obveznost/davek (pazite, da prečrtate okence »Predčasno izplačilo). 1.3294117647058823 Specifically, field 1 must indicate the data beginning from which, and without interruption, the ownership began. Zlasti se v polju 1 navede datum, od katerega dalje se je začela neprekinjena posest. 0.9037800687285223 It is pointed out that pursuant to article 30, paragraph 4, of Law no. for dummy companies and organisations, the VAT credit emerging from the annual return cannot be used as set off in form F24 as provided for by article 17 of Legislative Decree no. 241 of 1997. Opozoriti je treba, da v skladu s 4. odstavkom 30. člena zakona št. 724 z dne 23. decembra 1994, za navidezna podjetja in organizacije DDV-ja, ki izhaja iz letne napovedi, ni mogoče uporabiti za kompenzacijo z obrazcem F24, v skladu s 17. členom uredbe z zakonsko močjo št. 241 iz leta 1997. 1.3529411764705883 Thus, in this case, among the above-mentioned lines VX4, VX5 and VX6, the amount that should be divided is only the one resulting from the difference between field 1 and 2 of line VX2. Torej v tem slučaju je treba med vrstice VX4, VX5 in VX6 porazdeliti samo znesek, ki je rezultat razlike med poljema 1 in 2 vrstice VX2. 1.2592592592592593 In other words, a comparison will be made between the amounts of VAT calculated in deduction with reference to the two previous years (to be indicated in lines VZ1 and VZ2 respectively): - for the year 2016, the amount is that resulting from the difference between the input VAT outlined in the deduction or in the set off indicated in line VY5 of the VAT/2017 return and the amount indicated in line VW24 of the VAT/2018 return regarding the year 2017, for the part regarding the set off carried out in form F24 with taxes other than VAT only. Dejansko se primerjava izvede med obračunanimi odbitnimi zneski DDV z nanašanjem na dveh predhodni leti (ki se vnese v vrstice VZ1 in VZ2): - za leto 2016 izhaja znesek iz razlike med terjatvijo DDV, ki se odbije ali kompenzira, navedene v vrstici VY5 prijave DDV/2017 in zneskom, ki je naveden v vrstici VW24 napovedi DDV/2018 za leto 2017, za samo tisti del, ki zadeva kompenzacije izvedene v obrazcu F24 z dajatvami, ki niso DDV. 0.9375 registration number of the transferee/customer that is a habitual exporter; polje 1 identifikacijsko številko za DDV cesionarja/naročnika rednega izvoznika; 1.0551181102362204 The completion of several modules of any of these parts does not change, in fact, the number of modules which make up the declaration. Izpolnitev večjega števila kateregakoli od teh obrazcev namreč ne spremeni števila obrazcev, iz katerih je sestavljena prijava. 0.9638009049773756 Line VL32 total output VAT, to be indicated if the sum of the debit amounts (line VL3 and from line VL20 to VL23) is greater than the sum of the credit amounts (line VL4, VL11, field 1 and from line VL24 to VL31). V vrstici VL32 se skupni ddv kot obveznost navede v primeru, če je vsota zneskov obveznosti (vrstica VL3 in od vrstice VL20 do VL23) večja od vsote zneskov terjatev (vrstica VL4, VL11, polje 1 in od vrstice VL24 do VL31). 0.8666666666666667 cluding also: so zajete tudi: 1.7830882352941178 - field 5 sales of buildings or parts of buildings for which tax is payable by the seller, in accordance with article 17, paragraph 6, letter a-bis); - field 6 sales of cellular phones for which the tax is payable by the seller, as provided for by article 17, paragraph 6, letter b); - field 7 sales of gaming consoles, tablet PCs and laptops, as well as integrated circuit devices, such as microprocessors and central work units, before their installation in products destined for final consumers, for which the tax is due from the dealership, under article 17, paragraph 6, letter c); - field 8, rendering of services of cleaning, demolition, installation of systems, and completion with regard to buildings for which the tax is owed by the transferee, pursuant to article 17, paragraph 6, letter a-ter); - field 9, operations in the energy sector for which the tax is owed by the transferee, pursuant to article 17, paragraph 6, letters d-bis), d-ter), and d-quater). - polje 5 oddaja objektov ali delov stavb, za katere davek plača prodajalec, v skladu s črko a-bis) 6. odstavka 17. člena; - polje 6 odstop mobilnih telefonov, za katere davek plača cesionar, skladno s črko b), 6. odstavka, 17. člena; - polje 7 odsvojitev igralnih konzol, tablic in prenosnikov, ter naprav z integriranim vezjem,kot so mikroprocesorji in centralne procesne enote, pred njihovo inštalacijo, ter izdelkov, namenjenih končnim potrošnikom, za katere je davek dolžan poravnati prodajalec, v skladu s črko c), 6. odstavka, 17. člena. 1.1875 GENERAL INFORMATION SPLOŠNA NAVODILA 0.6306818181818182 cognised credit (200 in the example given) using Form F24, the entire credit declared (1000) must be indicated. Če je po obvestilu zavezanec vplačal z Obrazcem F24 razliko med prijavljeno in priznano terjatvijo (200, v tem primeru), mora biti navedena celotna prijavljena terjatev (1000). 1.0828729281767955 Line VJ7 indicates domestic purchases other than investment gold (so-called industrial gold) and of pure silver for which tax is payable by the transferee, as provided for by art. 17, paragraph 5. V vrstico VJ7 se navedejo nakupi zlata, ki ni investicijsko, znotraj države (industrijsko zlato) ali čistega srebra, za katerega plača cesionar davek v skladu s 17. členom, 5. odst. 0.7043478260869566 - HYPOTHESIS OF DISCONTINUATION OF THE GROUP - OBLIGATIONS OF EX CONTROLLLING COM - PRIMERI PRENEHANJA SKUPINE - IZPOLNJEVANJE BIVŠIH KONTROLNIH DRUŽB GLEDE PRESEGANJA UPORABLJENIH TERJATEV SKUPINE 1.3233532934131738 within the EU (line 1) and the costs relating to the EU portion (line 5) of mixed trips; - in line 12 indicate the cost credit relating to the previous year, obtained from line 14 of Prospectus A of the VAT/2018 return re za mešana potovanja za del EU (vrstica 5); - v vrstici 12 navedite strošek iz predhodnega leta, ki se povzame iz vrstice 14 prospekta A napovedi DDV/2018 za leto 2017. 0.9319526627218935 As described by Circular no. 28 of 2014, in order to use as set off credits higher than 5,000 Euro and generated by other subjects the certification of conformity is required or the signature by the control authority both in the transferor statement and in the statement of the subject who uses the credit received. Kot je pojasnjeno v okrožnici št. 28 iz leta 2014, se za uporabo za namen kompenzacije dobropisov, ki presegajo 5.000 evrov in so jih ustvarili drugi subjekti, zahteva izdaja potrdila o ustreznosti, alternativno pa podpis nadzornega organa tako v napovedi subjekta odstopnika kot tudi v napovedi subjekta, ki bo uporabil prejeto terjatev. 1.1 Decree no. 544 of 30 December 1999, (which provides for the simplification of the taxpayers' obligations relative to the tax on entertainment), dne 30. decembra 1999, ki zajema predpise za poenostavitev izpolnjevanja obveznosti zavezancev glede davka na zabave; plačilo obeh 0.5433070866141733 If the amount is negative it must be indicated in line 14, but with the positive sign; - in lines 15 indicate the net taxable base at 22%. [vrstica 9 - (vrstica 11 + vrstica 12)] 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 vrstici 15 navedite davčno osnovo v neto znesku brez 22 %. 0.7243589743589743 returns: one concerning its own business performed throughout the entire year and one on behalf of the ex control Družba pripojiteljica predloži dve napovedi, eno za svojo dejavnost, ki se je izvajala skozi celo leto, drugo pa za račun pripojene, bivše kontrolne družbe. 1.2764227642276422 Should the omitted, incomplete or incorrect data not be part of the information that needs to be indicated in this part, the latter does not need completion. če izpuščeni, pomanjkljivi ali napačni podatki niso tisti, ki jih je treba navesti v tej preglednici, slednje ne izpolnite. 0.8827361563517915 The part is made up of: - section I for the indication of data relating to the commercial companies that participate in VAT compensation, - section II for the indication of data relating to the companies that participate in the control chain, but not in VAT compensation. Preglednico sestavlja: - razdelek I, v katerem se navedejo podatki o gospodarskih družbah, ki sodelujejo pri kompenzaciji DDVja; - razdelek II, v katerem se navedejo podatki o družbah, ki sodelujejo v nadzorni verigi, ne pa tudi pri kompenzaciji DDVja; - razdelek III, za preklic predhodno izbrane možnosti. 1.0 Notice Lines VX7 and VX8 are reserved for companies who participate in the group VAT payments for the entire year OPOZORILO: vrstici VX7 in VX8 sta namenjeni družbam, ki skozi vse leto sodelujejo v postopku plačila DDV skupine. 0.6754716981132075 • field 2, cost of non-depreciable operating assets, calculating: - the amount of instalments for operating assets acquired under leasing, usufruct or hire agreements or other pay • polje 2, strošek neamortizacijskih osnovnih sredstev, s tem, da se obračuna: - znesek najemnine za osnovna sredstva, nabavljena z leasing pogodbo, užitek, najem ali na drugi odplačni način; - plačilo za nabavo neamortizacijskih osnovnih sredstev (npr. zemljišča); 1.1519337016574585 The subjects who, on 14 August 2018, had residence or registered offices or operative offices in the territory of the municipality of Genova, affected by the collapse of the Morandi viaduct, the Decree of the Ministry of Economics and Finance of 6 September 2018 provided for the suspension of the payment deadlines and fiscal obligations whose deadline falls in the period between 14 August 2018 and 1 December 2018. Za subjekte, ki so 14. avgusta 2018 stalno prebivali ali imeli registrirani sedež ali operativni sedež na ozemlju občine Genova, ki ga je prizadelo zrušenje viadukta Morandi je z odlokom ministrstva za ekonomijo in finance z dne 6. septembra 2018 predviden odlog rokov za vplačila in davčne obveznosti, ki so zapadle v obdobju od 14. avgusta do 1. decembra 2018. 1.0953947368421053 • in field 2, the total periodic VAT amount owed; this amount corresponds to the sum of VAT amounts indicated in column 1 of line VP14 of the communications model of periodic VAT payments relative to 2018 (without considering the amounts already indicated in column 1 of line VP14 but not paid as they are not higher than EUR 25.82). • v polju 2, skupni znesek dolgovanega obdobnega DDV-ja: ta znesek sovpada s seštevkom zneskov DDV, navedenih v stolpcu 1 vrstice VP14 v poročilu obdobnih odplačil DDV za leto 2018 (ne upoštevajte zneskov, že navedenih v 1. stolpcu vrstice VP14, ki pa niso bili vplačani, ker niso presegali 25,82 evrov). 1.869047619047619 B) Transformation occurred in the period between 1st January 2019 and the date of filing the annual VAT return concerning 2018 In this case, since the activity for the entire year 2018 was performed by the assignor (incorporated company, divided company, conferring, transferring or donating subject, etc.), the following hypotheses can occur: - if the assignor becomes extinct following the transformation, the resulting entity (incorporating, beneficiary, conferee company, transferring, donating subject, etc.) shall file for the year 2018 his or her return together with the return on behalf of the assignor (incorporated company, divided company, conferring, transferring or donating subject, etc.), unless the obligation to file has already been fulfilled by this party directly. B) Preoblikovanje v obdobju od 01. januarja 2019 do dneva predložitve letne napovedi DDV za leto 2018 V tem primeru, ker je dejavnost za celo leto 2018 opravljal subjekt prosilec (pripojena družba, odcepljena družba, subjekt, ki je prejel vložek ali doniral, itd.) se lahko preverijo naslednje možnosti: - v primeru izbris subjekta prosilca po preoblikovanju nastali subjekt (pripojena družba, družba koristnica, družba, 0.956140350877193 Line VW28 The following must be indicated in line VW28: - in column 2 the sum of the amount in field 1 part VL11 pertaining to the tax returns of all of the companies that participated in the group VAT payments for the entire tax year (also taking into account the forms referring to assignors in extraordinary operations that participated in the same procedure of group VAT payments until the date of the operation); - in column 1, aside from the amount in column 2, the credit deriving from the lowest debt or from the highest deductible excess resulting from integrated group tax returns presented in 2018 and for which " Group" is ticked in column 2. V vrstico VW28 se navede: - v stolpec 2, vsoto zneskov, prikazanih v polju 1 vrstice VL11 napovedi vseh družb, ki so sodelovale v postopku plačila DDV skupine za celotno davčno leto (upoštevati je treba tudi obrazce, ki se nanašajo na pravne predhodnice izrednih poslov, ki so sodelovale v istem postopku plačila DDV skupine do datuma omenjenega izrednega posla); - v stolpec 1, poleg zneska iz stolpca 2 tudi terjatev , ki izhaja iz manjšega dolga ali večjega odbitnega presežkain je razvidna v dopolnilnih napovedih skupine, oddanih v letu 2018, enaka vsoti zneskov, navedenih v stolpcu 3 vrstic od VN1 do VN4 v vseh izpolnjenih obrazcih, na katerih je prečrtan stolpec 2 "Skupina". 1.111969111969112 As for the passive subjects who, starting from 1 January 2019, take part in a VAT Group under art. 70-bis and following amendments, the indicated amount in line VX3 should be transferred to the VAT Group from 1 January 2019, finally added to the amount resulting from field 2 of line VX2. Za pasivne subjekte, ki od 1. januarja 2019 sodelujejo pri skupini DDV, v smislu člena 70-bis in sledečih, mora biti znesek, naveden v vrstici VX3 prenesen na skupino DDV od 1. januarja 2019 in eventualno seštet z zneskom, ki je naveden v polju 2 vrstice VX2. 0.9865319865319865 In the case of a subsidiary company that participated in the Group VAT liquidation and abandoned it after the deadline for paying the advance VAT portion, the company must include the account of the pre-payment already paid on its behalf by the entity or by the principal company in line VK36; V posebnem primeru kontrolne družbe udeležene pri plačilu DDV skupine, ki je izstopila iz skupine po izteku roka, določenem za plačilo akontacije DDV, mora slednja zajeti v to polju znesek akontacije, ki jo je za svoj račun plačala ustanova ali kontrolna družba, kar je že navedeno v vrstici VK36; 1.4390243902439024 1.2 DEADLINES AND PROCEDURES FOR SUBMITTING THE DECLARATION 1.2 NAČIN IN ROKI ZA PREDLOŽITEV NAPOVEDI 1.294871794871795 To this end, in the spaces reserved for the amounts, two zeros have been pre-printed after the comma. V ta namen so v polja za zneske že natisnjeni dve ničli, ki stojita za vejico. 1.6071428571428572 Pursuant to article 17, paragraph 1, of the Legislative Decree no. 241 of 1997, the annual VAT credit may be used to offset amounts of over 5,000 Euro starting from the tenth day of the month following the month of submission of the return from which the credit emerges. št. 241 iz leta 1997, se lahko poplačilo letnega dobropisa DDV, ki presega 5.000 EUR, po desetem dnevu v mesecu, ki sledi predložitvi davčne napovedi, iz katere izhaja. 0.9649122807017544 • controlling companies or bodies must file their own annual returns, comprising the VAT Prospectus 26/PR 2019 • družba ali kontrolna ustanova morata predložiti letno napoved v kateri je zajeta tudi Preglednica DDV 26PR/2019, 1.0 Both controlling and controlled companies and entities that have benefited from the provisions of art. 73, last paragraph, and Ministerial Decree of 13 December 1979, as amended by ministerial decree on 13 February 2017, during the year to which the return refers, must complete this same form, established for taxpayers in general, to report their own details and the balances transferred to the group or the group VAT liquidation. Tako obvladujoče organizacije kot tudi družbe kot kontrolirane družbe, ki so za leto na katero se nanaša napoved uporabljale določila v skladu s 73. členom, zadnji odstavek, in ministrski odlok z dne 13. decembra 1979 kot je spremenil ministrski odlok z dne 13. februarja 2017, morajo izpolniti isti obrazec, kot je predvideno za osebne podatke zavezancev za uporabo lastnih podatkov in salda prenesenega na likvidacijo DDV skupine. 1.1448275862068966 In lines VG5 and VG7, in fields 2,1, 3 and 4 information on owner's personal data and in particular in field 1 the date from which, and without interruption, the ownership began, in field 3 the VAT tax number, and in field 4 the percentage of ownership of the subject holding the majority of stocks and securities must be indicated. V poljih 1, 3 in 4 se navedejo podatki morebitnega subjekta, ki ima nadzor; konkretno v polje 1 vpišite datum, od katerega se je brez prekinitev začelo lastništvo, v polje 3 identifikacijsko številko za DDV in v polje4 odstotek v lastništvu družbe, ki ima večinski delež delnic ali vložkov. 1.0769230769230769 February 2000; iz leta 2011. 0.9488188976377953 Notice: Line VH must be completed exclusively if there is the intention to send, integrate or correct the omitted, incomplete or incorrect data in communications regarding periodic VAT payment's (see resolution no. 104/E dated 28 July 2017). Opozorilo: od letošnjega leta dalje se mora preglednica VH izpolniti le, če nameravate pošiljati, dopolnjevati ali popravljati izpuščene, pomanjkljive ali napačne podatke v poročilih o obdobnih odplačilih DDV (glej sklep št. 104/E z dne 28. julija 2017). 1.186046511627907 If the group payment procedure is in fact not renewed during the following year (this should be intended as a tacit renewal since the options exercised from 2017 are valid until suspension) with reference to the controlling company itself or if the procedure ceased during the year of control, any surplus group credit for which a refund has not been requested may be carried over for deduction in periodic payments made following the date of discontinuation of the group (see Circular no. 13 of 5 March 1990). Če namreč postopek likvidacije skupine ni bil ponovljen (opozarjamo, da možnosti, izbrane od leta 2017 veljajo do preklica) v naslednjem letu pri matični družbi oziroma če se postopek konča v letu nadzora, se lahko presežek dobropisa skupine, za katerega ni bilo zahtevano povračilo, odšteje pri periodičnih plačilih, ki sledijo datumu prenehanja skupine, samo v zvezi z matično družbo (glej okrožnico št. 13 z dne 5. marca 1990). 1.2475247524752475 Box 6 must be crossed by taxpayers who, starting from 2018, waived the option for the application of tax in the ordinary ways. Okence 6 označijo zavezanci, ki so od leta 2018 preklicali opcijo za uporabo davka na navadne načine. 0.8412698412698413 2.1 AVAILABILITY OF FORMS - PAYMENTS AND INSTALLMENTS 2.1 KAKO PRIDEMO DO OBRAZCEV - VPLAČILA IN OBROČNO ODPLAČEVANJE 0.9664429530201343 Line VW24 indicate the part of the credit included in line VW25 of the return which has been used in set off against other taxes using form F24. V vrstic VW24 se navede tisti tel terjatve, ki je zajet v vrstico VW25, ki jo je kontrolna družba kompenzirala preko obrazca F24 z drugimi dajatvami. 2.402061855670103 The subjects other than natural persons perform the electronic interchange of the communication by their own officers appointed in the manner described in the Circular no. 30 / E on 25th June 2009 and in the relevant technical annex. imenovanih na način, opisan v okrožnici št. 30/E z dne 25. junija 2009 in njeni tehnični prilogi. 1.1019108280254777 Line VJ6 indicates domestic purchases of scrap and other salvage material as referred to in art. 74, paragraphs 7 and 8, for which the transferee is required to pay the tax. V vrstici VJ6 navedite nakupe v državi ostankov in drugih materialnih odpadkov v skladu s 74. členom, odstavka 7 in 8, za katere mora cesionar plačati davek. 0.831304347826087 his own agricultural business, but are of an accessorial nature compared to the core productive activity, for example, the sales of agricultural products included in the second part of Table A, the sale of agricultural products purchased from third parties at an equal or higher level to those coming from their own beds, woods or livestock, to improve the quality of the goods produced (for a correct definition of these different operations see "Agriculture" in the Appendix). Obdavčeni posli, ki niso navedeni v prvem odstavku 34. člena so posli, ki jih izvaja kmetijski proizvajalec v okviru istega kmetijskega podjetja, katerega lastnost je postranskost glede na proizvodno kmetijsko dejavnost kot tako, kot so npr. cesije kmetijskih proizvodov zajete v drugem delu tabela A, cesije kmetijskih proizvodov kupljenih pri tretjih osebah v enaki ali večji meri kot tisti, ki izhajajo iz lastnega sklada, gozda ali vzreje za količinsko izboljšanje sredstev lastne proizvodnje (za pravilno določanje različnih poslov, glej Dodatek, postavka "Kmetijstvo"). 1.2486486486486486 IIt is pointed out that the line must not be completed by dummy companies which in the VAT/2018 return indicated the code 4 in line VA15 (dummy companies for the year to which the return applies and for the two preceding years and which during the three-year period did not carry out significant operations for VAT purposes of not less than the amount resulting from the application of the percentages set out in article 30, paragraph 1, of Law no. 724 of 1994). Vrstice ne smejo izpolniti navidezna podjetja, ki so v napovedi za DDV/2018 navedle šifro 4 v vrstici VA15 (navidezne družbe za leto, na katerega se nanaša napoved, in za dve predhodni leti, ki v triletnem obdobju niso opravile poslov, podvrženih plačilu DDV, višjih od zneska, ki izhaja iz uporabe odstotkov v smislu 1. odstavka, 30. člena zakona št. 724 iz leta 1994). 0.9555555555555556 Furthermore, part VK of its own form shall also include any squaring up of output or input VAT resulting from section 3 of part VL of the form of the incorporated com-pany. Poleg tega mora biti v preglednici VK obrazca zajeta tudi morebitna poravnava DDV , kot ob-veznost ali terjatev, ki izhaja iz razdelka 3. v preglednici VL obrazca pripojene družbe. 1.1648936170212767 The intermediary, in its turn, accepts receiving the electronic notice by checking the "Reception of electronic notice of automated check of declaration" box inserted in the "UNDERTAKING TO ELECTRONICSUBMISSION" square. Posrednik sprejme prejem elektronskega obvestila tako, da označi kvadratek "Prejem elektronskega obvestila o avtomatiziranem pregledu napovedi" v polju "OBVEZNOST ELEKTRONSKE PREDLOŽITVE". 1.388157894736842 The line must indicate in field 1 the tax code of the consolidating company and in field 2 the amount of the credit transferred, as provided for by art. 7, paragraph 1, letter b), of the de-cree of 1 March 2018. V vrstici navedite v polje 1 davčno številko in v polje 2 znesek prenesenega dobropisa v skladu s 7.členom, 1.odst., črka b) odloka z dne 1. marca 2018. 1.129277566539924 Therefore, the amount indicated in line VL39 of the form relating to the incorporated company, remaining at the disposal of the incorporating company, reported in line VX2, field 1, and, consequently, it must be taken into consideration for filling part VX and, especially, lines VX4, VX5 and VX6. Zato je treba znesek, prikazan v vrstici VL39 v obrazcu, ki se nanaša na pridruženo podjetje in ki ostaja na razpolago prevzemni družbi, mora biti od iste navedene v vrstici VX2, 1. polje torej se posledično upošteva za namen izpolnjevanja vrstic VX4, VX5 in VX6. 1.6956521739130435 invoked is rendered operative" (circular letter no. 24/D of 15 February 2000). (okrožnica št. 24/D z dne 15. februarja 2000). 1.0895522388059702 They must indi-cate the amounts transferred to the controlling company obliged to calculate the advance payment due for the group in the lineVK28. Ti subjekti morajo navesti zneske prenesene na matično družbo, ki je dolžna določiti akontacijo, dolgovano za skupino, v vrstico VK28. 0.9711538461538461 Box 1 should be crossed to declare that this is the last annual return before entering the VAT Group. Okence 1 prečrtamo, če želimo sporočiti, da gre za zadnjo letno prijavi DDV, pred vstopom v skupino DDV. 2.15 Calculation of the taxable base for IRAP (Regional Tax on Productive Activities) by public entities who also carry out commercial activities (art. 10-bis, paragraph 2, Legislative Decree no. 446 of 15 December 1997) Določanje davčne osnove IRAP s strani javnih subjektov, ki izvajajo tudi trgovsko dejavnost (10-bis. 0.7094972067039106 stes for dental use, which have the characteristics of a "medical device" referred to in Decree Law no. 46/1997 (see Resolution Iz takšnih proizvodov so izključene legure in paste za zobozdravstveno uporabo z lastnostmi "zdravniške naprave" v skladu z zakonskim odlokom št. 46/1997 (resolucija št. 168 z dne 1.2542372881355932 Reason of refund The code for the reason for the refund must be taken from the Table set out below and must be indicated for each subsidiary company in respect of which the group refund is requested, in Part VS- field 9 - of the VAT prospectus IVA 26PR to be completed by the controlling company. Številka namena povračila mora biti povzeta iz razpredelnice v nadaljevanju in se navede za vsako kontrolirano družbo za katero se zahteva povračilo skupine, v Preglednico VS, polje 9 Pregledom DDV 26 PR, ki jo izpolni kontrolna družba. 1.0614886731391586 Code 11 must be indicated by subjects that starting from the 2019tax year rely on the flat-rate scheme governed by article 1, paragraphs from 54 through 89, of law no. 190 of 23 December 2014, and request the refund of the credit emerging from the declaration for the final year in which the tax is applied in the ordinary ways. Šifro 11 morajo navesti subjekti, ki od davčnega obdobja 2019 koristijo pavšalni režim v skladu s 1. členom, odstavki od 54 do 89, zakona št. 190 z dne 23. decembra 2014, in želijo zaprositi za povračilo terjatve, izhajajoče iz napovedi za zadnje davčno obdobje, v katerem se je davek uporabil na reden način. 1.2462686567164178 Line VJ13 indicates purchases of buildings or parts of buildings for which the tax is payable by the seller, in accordance with article 17, paragraph 6, letter a-bis). Vrstica VJ13 navedite nakupe objektov ali delov stavb, za katere davek plača prodajalec, v skladu s črko a-bis) 6. odstavka 17. člena. 0.9491525423728814 - In fields 2, the VAT number of the subsidiary company. stop); - V polju 2, ID številka za DDV kontrolirane družbe. 0.8088235294117647 These subjects also complete line VX2, field 1, reporting the sum of the amounts indicated in the following lines, for all the modules, regarding credits that cannot be transferred to the group VAT liquidation procedure: Ti subjekti poleg tega izpolnijo vrstico VX2, polje 1, v katero prenesejo seštevek zneskov, navedenih v naslednjih vrsticah, ki se nanašajo na terjatve, ki jih ni mogoče prenesti v postopek izplačila DDV skupine, za vse izpolnjene obrazce: - VL10; - VL11, polje 2; - VL40. 0.7566371681415929 The boxes in field 3 and 4 are respectively ticked in case of entrance or interruption to the procedure from the parent company indicated infield 2, from January 1st 2019. število družb večje od 3, se lahko uporabi več obrazcev z naraščajočim oštevilčenjem.. Okenca v poljih 3 in 4 se prečrtajo v primeru vstopa ali izstopa odvisne družbe, navedene v polju 2, iz postopka od 1. januarja 2019 dalje. 1.4296296296296296 Therefore these lines must also include purchases made in previous years for which the tax became payable (article 6, fifth paragraph, article 32-bis of Decree Law no. 83 of 2012 and at 17ter). Prav zato je potrebno v te vrstice vpisati tudi nakupe iz prejšnjih let, za katere je davek zapadel v plačilo (peti odstavek 6, 32-bis. 0.7317073170731707 payer decides to opt for the application of tax in the ordinary manner to both activities. Ta obveznost ne obstaja v primeru, da se zavezanec odloči, da bo glede na obe dejavnosti sprejel davek v normalnih načinih. 0.9652173913043478 Line VW29 must indicate the sum of the amounts present in each box in line VL29 or VK34 of one's own tax return V vrstico VW29 navedite vsoto zneskov, ki jih prikažejo vse odvisne družbe v vrstici VL29 ali VK34 lastne napovedi. 1.5305191100969766 Obviously the exemption does not apply if the taxpayer has also performed taxable operations (still referring to activities managed with separate accounting systems) or if inter-community operations have been recorded (article 48, paragraph 2, Decree Law no. 331 of 1993) or adjustments have been made according to art. 19-bis2 or purchases have been made for which tax is due from the transferee on the basis of specific dispositions (purchases of gold, pure silver, scrap etc…); - Tax payers that rely on the flat-rate scheme for natural persons carrying out business activity, arts and professions as provided for by article 1, paragraphs from 54 through 89, of law no. 190 of 23 December 2014; - taxpayers who have opted for the tax regime for young businesspeople and unemployed workers as provided for by article 27, paragraphs 1 and 2, of Decree Law no. 98 of 6 July 2012; - agricultural producers who are exempt from the fulfilment of the obligations under the paragraph 6 of article 34; - taxpayers who carry out activities relating to the organization of games, entertainment and other activities set out in the tariff enclosed under Presidential Decree no. 640 of 26 October 1972, who are exempt from the fulfilment of VAT obligations under the sixth paragraph of article 74 and who did not opt for the application of VAT in the ordinary manner (see Appendix under "Entertainment and performing activities"); - individual firms that have rented their only company and do not practice any other VAT related activity (see circular letters no. 26 of 19 March 1985 and no. 72 of 04 November 1986); - taxable persons in the circumstances referred to in the second period of paragraph 3 of article 44 of Decree Law no. 331 of 1993 if, during the tax year they have only carried out transactions, which are not taxable, which are exempt, which are not subject to VAT or which do not carry an obligation to pay the tax; - subjects who have opted for the applications of the dispositions provided for by Law number 398 of 16 December 1991 regarding VAT exemption for all earnings obtained from commercial activity associated with institutional aims (see Appendix under the entry: "Entertainment and performing activities"); - The subjects domiciled or residing outside the European Union, and not identified in a European Community setting, that have identified themselves for VAT purposes in the State's territory with the procedures provided for by art. 74 quinquies for the meeting of the obligations with regard to telecommunications, radio, and electronic services rendered to customers, that are not taxable persons, domiciled or residing in Italy or in another Member State. no s 1. in 2. odstavkom 27. člena zakonskega odloka št. 98 z dne 6. julija 2012; - kmetijski proizvajalci, ki so oproščeni obveznosti v skladu s 34. členom, 6. odstavek; - organizatorji iger, zabave in drugih dejavnosti, navedenih v tarifi, priloženi odloku predsednika republike št. 640 z dne 26. oktobra 1972, ki niso zavezani za DDV v skladu s 74. členom, šesti odstavek, ki niso v sistemu DDV na reden način (glej v prilogi postavko: "Zabaviščna in prireditvena dejavnost"); - individualna podjetja, ki so dala v najem edino podjetje in ne izvajajo drugih dejavnosti, ki so pomembne za DDV (okrožnica št. 26 z dne 19. marca 1985 in št. 72 z dne 4. novembra 1986); - subjekti, pri katerih obdavčenje miruje, v primerih, kot so podani v drugi vrstici 3. odst. 44. člena zakonskega odloka št. 331 iz leta 1993, pa so v davčnem obdobju opravljali samo neobdavčljive operacije, davka oproščene operacije oziroma take, ki niso podvržene obdavčitvi ali so kako drugače neobvezne plačila davka; - subjekti, ki so izvajali opcijo za uporabo določila, ki ga vsebuje zakon št. 398 z dne 16. decembra 1991 so oproščeni DDV za vse Prihodke, ki so jih dosegli pri izvajanju gospodarskih dejavnosti povezanih z institucionalnimi cilji (glej postavko v prilogi: "Zabaviščna in prireditvena dejavnost"); - subjekti, ki imajo domicil ali so rezidenti zunaj Evropske unije, ki niso identificirani v okviru Evropske unije in so se identificirali kot zavezanci za DDV na ozemlju države na način, ki ga predvideva člen 74-quinquies za obveznosti v zvezi s telekomunikacijskimi storitvami, storitvami radijskega in televizijskega oddajanja ter elektronskimi storitvami za naročnike, ki niso davčni zavezanci, z domicilom ali rezidente v Italiji ali v drugi državi članici. 1.240418118466899 - for the year 2017 the amount is that resulting from the difference between the input VAT outlined in the deduction or in the set off indicated in line VY5 of the VAT/2018 return and the amount indicated in line VW24 of the VAT/2019 return regarding the year 2018, for the part regarding the set off carried out in form F24 with taxes other than VAT only. - za leto 2017 izhaja znesek iz razlike med terjatvijo DDV, ki se odbije ali kompenzira, navedene v vrstici VY5 prijave DDV/2018 in zneskom navedenim v vrstici VW24 napovedi DDV/2019 za leto 2018, za samo tisti del, ki zadeva kompenzacije izvedene v obrazcu F24 z dajatvami, ki niso DDV. 1.0572916666666667 The body or controlling company (so-called parent company) shall report to the Revenue Agency Office informing the same of the desire to follow, the provisions of the above mentioned Ministerial De-cree. Obvladujoča organizacija ali družba (t.i. matična družba) mora Agenciji za prihodke sporočili, da želi izkoristiti za davčno leto posebnih določil, ki jih predvideva navedeni ministrski odlok. 1.0714285714285714 The subjects who, on 9 September 2017, had residence or registered offices or operative offices in the territory of the municipalities of Livorno, Rosignano Marittimo and Collesalvetti (Province of Livorno) and were affected by natural catastrophes, under art. 2, paragraphs 1 and 2, of the Law Decree no. 168 of 16 October 2017, amended by Law no. 172 of 4 December 2017, have the suspension of their payment deadlines and fiscal obligations whose deadlines fall in the period between 9 September 2017 and 30 September 2018. Subjektom, ki so dne 9. septembra 2017 stalno prebivali oziroma imeli registriran ali operativni sedež na ozemlju občin Livorno, Rosignano Marittimo in Collesalvetti (pokrajina Livorno) in so jih prizadele naravne nesreče je 2. člen, 1. in 2. odstavek zakonskega odloka št. 148 z dne 16. oktobre 2017, ki je bil spremenjen v zakon št. 172 z dne 4. decembra 2017 preoblikovan, odložil roke za vplačila in davčne obveznosti, ki so zapadli v obdobju od 9. septembra 2017 in 30. septembra 2018. 1.0146520146520146 For the controllers who, starting from 1 January 2019, participate in a VAT Group under art. 70-bis and followings, the amount indicated in line VY3 must be transferred to the VAT Group starting from 1 January 2019, even summed to the amount resulting from field 2 of line VY2. Za nadzorne družbe, ki so od 1. januarja 2019 soudeležene v skupini za DDV, v skladu s členi 70-bis in sledečimi, mora biti znesek, ki je nakazan v vrstici VY3, prenesen skupini DDV od 1. januarja 2019, eventualno kot seštevek z zneskom, ki se nahaja v polju 2 vrstice VY2. 1.042857142857143 Line VX8 credit VAT that must be transferred the controlling and controlled companies that took part in the group VAT payment for the entire year. Vrstica VX8 Terjatev DDV za prenos s strani obvladujočih in odvisnih družb, ki so sodelovale v postopku plačila DDV skupine za celotno leto. 1.099056603773585 If, before expiry of the submission date for the return, the taxpayer intends, to rectify or complete a return which has already been presented he must present a new return, complete in every part, crossing the box "Correction of exi V primeru, da zavezanec namerava pred iztekom roka za predložitev popraviti ali dopolniti že predloženo napoved, mora izpolniti novo napoved, z izpolnjenimi vsemi deli tako, da označi kvadratek "Popravek v roku". 1.3745318352059925 VAT Record keeping for minor businesses - art. 18, paragraph 5, Presidential Decree no. 600 of 1973 Line VO26 Box 1 must be tricked from smaller companies who kept VAT registers without using annotations relative to collection and payments respecting the obligation to separately track the operations which are not subject to registration for the above mentioned tax. št. 600 iz leta 1973 Vrstica VO26, okence 1 morajo prečrtati manjša podjetja, ki so izbrala možnost vodenja registrov DDV brez ločene navedbe prejemkov in plačil, brez sprememb obveznosti ločenega vodenja poslov, ki niso podvrženi knjiženju za namene zgornjega davka. 1.2982456140350878 Box 2 must be crossed by publishers who communicate that they have revoked the option for the calculation of VAT on the basis of the number of copies sold with reference to each newspaper or publication starting from 2018. Okence 2 morajo prečrtati za obvestilo, da so od leta 2018 preklicali opcijo za sistem določanja DDV na podlagi prodanih izvodov s sklicevanjem na vsako izdajo ali naslov. 1.3983050847457628 Completion of part VH by controlling and controlled companies (art. 73) Regarding the completion of part VH by companies adhering to group payment as referred to in art. 73 (in special cases of transfer of control during the tax year or mergers etc.) the taxpayer is referred to the clarifications supplied in sub paragraph 3.4.3. Za način izpolnjevanja preglednice VH s strani družb, ki so pristopile k plačilu skupine v skladu s 73. členom v posebnim primerih prenehanja kontrole v teku davčnega leta ali spojitev itd, glej pojasnila dana v spodnjem odstavku 3.4.3. 1.15007215007215 The box must be completed by indicating the following codes: "1" reserved for subjects that provide services which fall within the scope of application of letter a) of the sixth paragraph of article 17; "2" reserved for subjects that carry out activities identified by the code ATECOFIN 2004 37.10.1, i.e. subjects that provide services of salvage and preparation for recycling of waste and scrap metals; "3" reserved for subjects that carry out activities identified by the code ATECOFIN 2004 27.43.0, i.e. subjects that produce zinc, lead and tin, in addition to semi-finished products manufactured from said non-iron-based metals; "4" reserved for subjects that carry out activities identified by the code ATECOFIN 2004 27.42.0, i.e. subjects that produce aluminium and semi-processed products. Polje je treba izpolniti z navedbo šifre: "1" za subjekte, ki opravljajo storitve na podlagi pogodb za podizvajalce in spadajo na področje uporabe določila pod točko a) šestega odstavka 17. člena; "2" za subjekte, ki izvajajo dejavnosti, določene s šifro ATECOFIN 2004 37.10.1 in torej subjekti, ki izvajajo dejavnosti priprave za recikliranje kovinskega odpadnega materiala; "3" za subjekte, ki izvajajo dejavnost, določeni s šifro ATECOFIN 2004 27.43.0 in torej subjekti, ki proizvajajo, cink, svinec in kositer ter polobdelanci istih neželeznih kovin; "4" za subjekte, ki izvajajo dejavnosti določene s šifro ATECOFIN 2004 27.42.0 in torej subjekti, ki proizvajajo aluminij in polobdelance. 1.2857142857142858 pany, referring to two businesses managed with separate accounting, the present column must indicate the num sla, upravljana z ločenim knjigovodstvom, se mora v tem stolpcu navesti številka 2). 1.5 cated. odl. 0.8723404255319149 • Companies among professionals enrolled in the Registry of Chartered Accountants; • poklicna združenja, vpisana v register diplomiranih ekonomistov in računovodskih izvedencev; 1.277456647398844 The intermediary, in its turn, accepts receiving the aforementioned electronic communication by checking the "Reception of other electronic communications" box inserted in the "UNDERTAKING TO ELECTRONICSUBMISSION" square. Posrednik sprejme prejem pravkar omenjenih elektronskih obvestil tako, da označi kvadratek "Prejem drugih elektronskih obvestil" v polju "OBVEZNOST ELEKTRONSKE PREDLOŽITVE". 0.9253731343283582 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 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. 0.7484662576687117 request for clarifications will be sent to the taxpayer's tax domicile by registered post (communication of irregularity). Če zavezanec ne opravi izbire za elektronsko obvestilo, se zahtevek po pojasnilu pošlje na njegov davčni naslov s priporočenim pismom (obvestilo o nepravilnostih). 1.2688172043010753 • purchases of goods and services having as their object goods held in VAT deposits (art. 50-bis, paragraph 4, letters • nakupi sredstev in storitev, katerih predmet so shranjena sredstva v skladišču DDV (50-bis. 1.0444444444444445 - PART VH - VARIATION OF PERIODIC COMMUNICATION - PREGLEDNICA VH - SPREMEMBE OBDOBNIH POROČIL 0.8061224489795918 tion of the status of customary exporter; - column 6: amount of export sales, associated operations, international services, intra-community operations, etc., vendar se jih pri preverjanju statusa rednega izvoznika ne sme upoštevati; - stolpec 6: višina cesij pri izvozu, podobni posli in/ali mednarodne storitve, posli med državami Skupnosti, itd., ki se 0.8333333333333334 Fiscal fulfilments and payments of the amounts stated in art 17 of the legislative decree no. 241, dated 9 July 1997, including instalments, that have a deadline from 1st to 20th august of each year, may be paid by the 20th of the same Izpolnitve davčnih obveznosti in plačila zneskov v skladu s 17. členom zakonske uredbe št. 241 z dne 9. julija 1997, vključno z obročnimi plačili, ki zapadejo od 1. do 20. avgusta v vsakem letu, se lahko izvedejo do 20. v vsakem mesecu brez povečanja (odstavek 11-bis 37. člena zak. 0.7313432835820896 Therefore, the bodies and company who are willing to ask for reimbursement shall issue a declaration in lieu of an affidavit, in accordance with article 47 of Presidential Decree no. 445 of 2000, attesting the lack of the requirements describing Zato morajo ustanove in družbe, ki želijo zahtevati povračilo, predložiti nadomestno izjavo dokazilnih listin v skladu s 47. členom odloka predsednika republike št. 445 iz leta 2000, s katero potrdijo neizpolnjevanje pogojev, na podlagi katerih so družbe in ustanove opredeljene kot navidezne (okrožnica št. 146 z dne 10. junija 1998). 1.2140575079872205 Line VJ11 indicates imports of gold other than investment gold (so-called industrial gold) and pure silver for which tax is not paid at customs but discharged, as provided for by art. 70, paragraph 5, through annotation of the customs document in the register as referred to in article 23 or 24 as well as, for the purposes of deduction, in the register as referred to in art. 25. V vrstico VJ11 se navedejo uvozi zlata, ki ni investicijsko (industrijsko zlato) in čistega srebra za katere davek ni plačan na carini ampak je oproščen v skladu s 70. členom, 5. odst. z registriranjem v carinsko listino v registru v skladu s členi 23 ali 24 zaradi odbitka davka v register v skladu s 25. členom. 0.8141891891891891 If the line is completed by companies that have not participated in group VAT payments, the amount specified, as it is not transferable to the group, must be written in line VX2, field1, and considered when completing lines VX4, VX5 and VX6. Če vrstico izpolnjujejo subjekti, ki so sodelovali pri izplačilu DDV za skupino, je treba izpostavljeni znesek, ki ga ni mogoče prenesti na skupini, navesti v vrstici VX2, polje 1 in posledično upoštevati, ker ga ni mogoče prenesti na skupino, upoštevati pri izpolnjevanju vrstic VX4, VX5 in VX6. 0.7371794871794872 Code 2 must be indicated by taxpayers who request the refund in accordance with article 30, paragraph 2, letter a). Šifra 2 - 2. odstavek, 30. člena, povprečna davčna stopnja Šifro 2 navedejo davkoplačevalci, ki zahtevajo povračilo skladno s črko a) 2. odstavka 30. člena. 1.5017301038062283 In the special case of a taxpayer discontinuing his or her business in the course of the year 2018 (with consequent closing of the VAT number) and resuming the same or another business in the course of the same year (opening a new VAT number), the taxpayer in question must file one single VAT return consisting of: - the front cover, which must report the VAT number of the last activity practiced in the year 2018 in the part concer V posebnem primeru, ko zavezanec v teku leta 2018 preneha z dejavnostjo (s posledičnim izbrisom identifikacijske številke DDV) in je v istem letu začel z enako ali drugo dejavnostjo (s tem da odpre nova identifikacijska številka) mora v namene DDV predložiti enotno napoved, ki sestoji iz: 1.296577946768061 The salary and insurance reimbursements that the subject who employs temporary contractors is obliged to pay to the provider company, which, in turn, pays such reimbursements to the contractor, should be deemed as non-included in the VAT tax base under art. 13 (art. 7, law 13 May 1999, no. 133), see also Resolution no. 384/E of 12 December ki ga s ponudniki oskrbuje, ker je to dejansko breme tega podjetja v korist začasnega ponudnika storitve, zato niso uvrščeni v davčno osnovo za DDV, v skladu s 13. členom (7. člen zakona št. 133 z dne 13. maja 1999) in s sklepom št. 384/E z dne 12. decembra 2002. 0.9245283018867925 In case of omitted or incorrect periodic communications, indicate the amounts inserted in line VH. V slučaju opustitve periodičnih sporočil ali napačnih sporočil navesti zneske, vpisane v razpredelnico VH. 1.216931216931217 It is pointed out that in the case of the presence of either a VAT credit in line VX2, field 1, or an excess payment in line VX3 the sum of the amounts in the afore-mentioned lines must be apportioned among lines VX4, VX5 and VX6. V primeru obstoja tako terjatve DDV v vrstici VX2, polje 1 kot presežka plačil v vrstici VX3 mora biti vsota navedenih zneskov v omenjenih vrsticah porazdeljena po vrsticah VX4, VX5 in VX6. 1.1638418079096045 This way of indicating a rejection of the VAT reimbursement also concerns the forms of companies who have carried out extraordinary operations or other subjective relevant transformations (such as, incorporated companies), and who have taken part in the same Group VAT liquidation procedure of the assignee company who submitted the return (such as, the incorporee) until the date of the extraordinary operation. Ta način navedbe odklonjenega dobropisa se nanaša tudi na obrazce predhodne družbe, ki se nanašajo na izredne posle ali druga subjektivna bistvena preoblikovanja (na primer pripojene družbe) ki so bili soudeleženi v isti proceduri za izplačilo DDV skupine družbe, ki je nasledila in je prijaviteljica (na primer pripojiteljica) do datuma posebnega posla. 0.9061135371179039 Line VO8, the option relates to those persons indicated in article 38, fifth paragraph, letter c) of Decree Law 331 of 1993 and, more specifically: - taxpayers who carry out exempt operations which entail the total non-deductibility of VAT on purchases; - agricultural producers who benefit from the special regime as referred to in art. 34; - non-commercial, non-taxable bodies, organisations and other structures. Nakupi med občinami - 38. člen, 6. odst., zakonskega odloka št. 331/1993 Vrstica VO8 opcija zadeva subjekte, ki so navedeni v 38. členu, peti odstavek, črka c) zakonskega odloka št. 331 z 1993, in sicer: - zavezanci, ki so opravljali davčno oproščeni posel, ki pomenijo popolni odbitek DDV od nakupo; - kmetovalci, ki uveljavljajo poseben režim v skladu s 34. členom - ustanove, organizacije in druge organizacije, ki niso trgovskega značaja, ki niso pasivni 0.9576923076923077 For these subjects, under art. 70-sexies, the portion of deductible surplus resulting from this return (indicated in field 1), corresponding to the amount of paid VAT sums of 2018, should be transferred to the VAT Group starting from 1 January 2019. Za te subjekte je v skladu s členom 70-sexties del presežka odbitne vsote, ki izhaja iz te razpredelnice (pokazana v polju 1) za delež, ki sovpada z vsoto izvedenih plačil DDV, ki se nanašajo na leto 2018, mora biti prenesen na skupino DDV od 1. januarja 2019. 0.7857142857142857 ANNUAL VAT RETURN FORM OBRAZCA ZA LETNO NAPOVED DDV 1.711340206185567 This declaration is valid until suspension and it must be exercised following the terms and modalities described in the communications received regarding said option. Ta izjava velja do preklica ki se uporabi na način in v rokih, predvidenih za obvestilo o izbiri. 1.6384180790960452 Pursuant to articles 2 and 8 of the Decree of the President of the Republic no. 322 of 22 July 1998, as amended, the declarations submitted by ninety days of the expiration of the aforementioned deadlines are valid, without prejudice to the application of the penalties provided for by law. št. 322 z dne 22. julija 1998 so davčne napovedi, vlo-žene v roku devetdeset dni po izteku zgoraj navedenih rokov, veljavne, razen v primeru uporabe zakonsko predvide-nih kazni. 0.8263888888888888 • purchases made via the introduction of goods into VAT deposits (following article 50-bis, paragraph 4, letters a) and • nakupi izvedeni z uvajanjem sredstev v skladišče DDV (v skladu s četrtim odstavkom, črke a) in b) člena 50-bis, zakonske uredbe št. 331/1993); 2.289719626168224 • those entered as of 30 September 1993 in the registers of experts kept at the chambers of commerce for the taxes sub-category, holding a university degree in jurisprudence or economics and commerce, or the equivalent, or an accounting diploma; • na datum 30. septembra 1993 vpisani kot izvedenci in strokovnjaki v registrih gospodarske zbornice, v pod 1.6470588235294117 In particular, it is necessary to attest that: a) net equity did not decrease, compared with the accounting records of the most recent tax period, more than 40%; the properties accounted did not decrease, compared with the accounting records of the most recent tax period, more than 40% for transactions performed during the ordinary activity; the activity itself did not cease or decrease as a result of sales of businesses or business branches included in the above mentioned accounting records; b) stocks or share of the company were not sold, if the request for reimbursement is filed by capital companies not listed in regulated markets, in the year before the request, for an amount higher than 50% of the share capital; c) social security and insurance contributions were paid. se neto premoženje v primerjavi z računovodskim izidom predhodnega davčnega obdobja ni zmanjšalo za več kot 40 odstotkov; se obseg nepremičnin v primerjavi z računovodskim izidom predhodnega davčnega obdobja ni zmanjšal za več kot 40 odstotkov kot posledica neizvedenega odstopa v rednem poslovanju dejavnosti; sama dejavnost ni prenehala ali se zmanjšala kot posledica prodaje podjetja ali katere od njegovih poslovnih enot, vključene v zgoraj navedene računovodske izide; b) 1.7115384615384615 The deductible tax corresponding to these transactions must be carried forward into line VF52 To calculate the tax that may be deducted to the extent permitted by paragraph five of article 34, the taxpayer must perform the calculations separately on the basis of the explanations supplied in paragraph 6.4. of Circular Letter no. 328/E of 24 December 1997. Za izračun odbitnega davka v mejah, ki jih predvideva peti odstavek 34. člena, mora zavezanec poskrbeti, da naredi ločeni obračun na podlagi pojasnil okrožnice št. 328/E z dne 24. decembra 1997, odstavek 6.4. 1.2407407407407407 "5" if the refund is requested by the tax payers that use the assistance programme created by the Revenue Agency indicated in art. 4 paragraph 1 of the Legislative Decree no. 127 dated August 5th 2015. "5" če za povračilo zaprosijo zavezanci, ki so izkoristili podporni program, ki ga je pripravila Agencija za prihodke in je opredeljen v 1. odstavku 4. člena zak. 0.8355263157894737 In case the omitted, incomplete or incorrect data should not need to be indicated in this oar, its completion is not necessary. V primeru da opuščeni, nepopolni ali napačni podatki ne spadajo v skupino, ki jo je treba navesti v tej razpredelnici, razpredelnice ni treba izpolniti. 0.8976897689768977 stances where, as a result of special provisions, the taxpayer carries out different periodic payments depending on the activities carried out (for example, filling station, road haulage contractors and other categories of taxpayers referred to in paragraph 4 of art. 74). Zgoraj prikazani kriteriji za namen navajanja podatkov izplačil se uporablja tudi v drugih primerih, ko zaradi posebnih določil zavezanec izvede obdobna izplačila ločeno glede na izvajane dejavnosti (npr. bencinske postaje, avtoprevozniki in druge kategorije zavezancev v skladu s 74. členom, 4. odst.). 1.1542553191489362 "8" reserved for subjects that provided the following services: cleaning, demolition, installations and completion of systems which are relative to the buildings indicated in letter a)-ter of paragraph six of art. 17. "8" rezervirano za subjekte, ki so opravili storitve čiščenja, rušenja, inštaliranja napeljav in zaključnih del na stavbah, za katere se uporablja črka a)-ter v šestem odstavku 17. člena;. 1.85 for by article 74-ter (see Appendix). člen (glej Dodatek). 1.4542857142857142 It is pointed out that the carrying out of exempt operations on an occasional basis or exempt operations exclusively as provided for by no. 1 to 9 of art. 10 which do not fall within the normal sphere of activity of the business or which are accessory to taxable operations by a subject whose main activity is essentially subject to VAT, as well as the carrying out of taxable operations by a subject whose business activity is essentially exempt, does not give rise to the application of the pro rata charge. Treba je vedeti, da občasno izvajanje neobdavčenih poslov ali izključno neobdavčenih poslov predvidenih v št. od 1 do 9, 10. člena, ki ne spadajo v dejavnost podjetja ali stranske posle obdavčenim poslom s strani zavezanca, ki izvaja v glavnem dejavnost, ki je obdavčena z DDV kot tudi občasno izvajanje obdavčenih poslov s strani subjekta, ki izvaja 0.8776223776223776 In case sending, integration and correction requires com-pletion without inserting information in this part (for example the result of the payment is equal to zero) the box "VV", in part Vz, section "Completed parts", needs to, in any case, be ticked. V posebnem primeru, v katerem se zaradi pošiljanja, dopolnitve ali popravka pri izpolnjevanju ne vpišejo podatki v to preglednico (na primer, kadar je rezultat odplačil nič), se mora v vsakem primeru prečrtati okence "VH" v spodnjem delu preglednice VL v polju "Izpolnjene preglednice". 1.3147410358565736 The credit indicated in the present line, for the part possibly deriving from line VW28, may be used in compensation to make payments on debts accrued from the tax period following that in which the supplementary statement was presented (art. 8, paragraph 6-quater, of the Decree of the President of the Republic no. 322 of 1998). Kredit, naveden v tej vrstici, v delu, ki morda izhaja iz vrstice VW28, se lahko uporabi za izravnavo s plačilom dolgov, natečenih od davčnega obdobja, ki sledi tistemu, v katerem se je predložila dopolnilna prijava (odstavek 6-quater, 8. člena O.P.R. 1.2831683168316832 In cases of withdrawal of a controlled company from the group in the course of the year or in cases of control termination in the course of the year, part VH,(to fill in in case there is the intention of in case there is the intention of sending/integrating or correcting omitted/ incomplete/ incorrect data in communications regarding periodic VAT payments) shall report both the debts and the credits transferred and the results of the periodical liquidations performed, including any payment on account to be indicated in line VH17 after these events; in part VK also section 3 must be filled in to report the data concerning the control period. V primeru izstopa iz skupine v teku leta kontrolirane družbe ali cesije kontrole v teku leta, morajo v preglednici VH (izpolniti samo, če nameravate poslati/dopolniti/popraviti manjkajoče/pomanjkljive/napačne podatke v poročilih o obdobnih plačilih DDV) biti navedeni tako dolgovi kot tudi prenesene terjatve, tako izvedena obdobna izplačila, vključno z morebitno akontacijo, ki se navede v vrstico VH17, v preglednici VK mora biti izpolnjen tudi razdelek 3, da se poudarijo po-datki za kontrolno obdobje. 0.7854889589905363 Line VJ15 indicates purchases of gaming consoles, tablet PCs and laptops, as well as integrated circuit devices, such as microprocessors and central work units for which tax is to be payed by the transferee, under article 17, paragraph 6, letter c). Vrstica VJ15 navedite nakupe igralnih konzol, tablic in prenosnikov, ter naprav z integriranim vezjem,kot so mikroprocesorji in centralne procesne enote, pred njihovo inštalacijo, ter izdelkov, namenjenih končnim potrošnikom, za katere je davek dolžan poravnati prodajalec, v skladu s črko c), 6. odstavka, 17. člena. 1.1925465838509317 Line VH17 Report the amount of the payment on account due, indicated, or that should have been indicated, in live VP13, column 2, of the communication model referring to periodic VAT payments. V vrstici VH17 prepišite navedeni znesek akontacije ki je dolgovana ali ki bi morala biti navedena v stolpcu 2 v vrstici VP13 poročila o obdobnih odplačilih DDV. 1.1358695652173914 To this end, a specific box is provided on the front cover of the form INCOME 2019 (Personal Income Tax Return) which, when crossed, indicates the inclusion of part VO, completed by the aforementioned persons. V ta namen je na naslovni strani obrazca DOHODKI 2019 predviden poseben kvadratek, katerega oznaka omogoča signaliziranje prisotnosti preglednice VO, ki jo izpolnijo omenjeni subjekti. 1.3333333333333333 According to the Decree of the President of the Republic no. 542 of 1999, even those business that do not coincide with the solar year may defer VAT payemnts by paying the amount by June 30th regardless of the different terms of payments for revenue tax (the terms of payment described in art 17 paragraph 1, first period of the Decree of the President of the Republic no. 435/2001 also apply to these subjects). Tudi zavezanci, katerih obračunsko leto ne sovpada s koledarskim letom, lahko izkoristijo odlog odplačila DDV z odplačilom davka do 30. junija, ne glede na različne načine poravnave davka na dohodek (torej se tudi za te zavezance upoštevajo plačilni roki predvideni v prvem stavku 1. odstavka 17. člena O.P.R. 1.1990950226244343 If more than one form is completed because separate accounts are kept (art. 36), sections 2 and 3 of this part must be completed, indicating the summary data for all activities declared (see paragraph 3.2) only on the first form complete dand identified as Form 01. V primeru izpolnjevanja več modulov zaradi ločenega računovodstva (36. člen), razdelki 2. in 3. te preglednice morajo biti izpolnjeni tako, da se navedejo povzetni podatki vseh prijavljenih dejavnosti (glej odstavek 3.2.) 1.225 Line VX7 oved VAT that must be transferred by the controlling and controlled companies that took part in the group VAT payment for the entire year. Vrstica VX7 Dolgovani DDV za prenos s strani obvladujočih družb, ki so bile udeležene v plačilu DDV skupine za vse leto. 1.1157894736842104 Associative organisations that sell agricultural products principally produced by their members, on the totality of transfers of agricultural and ichthyic products that fall under the categories listed in table A, part I, contained in Presidential Decree no. 633 of 1972 (cp. Circular Letter no. 1 of 17 January 2006). Združenja, katerih dejavnost je prodaja lastnih kmetijskih izdelkov, ki jih pretežno pridelajo družbeniki, uporabijo poseben režim odbitka za vse cesije kmetijskih in ribjih proizvodov med tistimi, ki so navedeni v tabeli A, I.del, priložen odloku predsednika republike št. 633 z 1972. 1.0874125874125875 Subjects who, starting from the tax year 2019, avail of the beneficial method regulated by article 1, paragraphs 54 to 89 of Law no. 190 of 23 December 2014, shall report in line VF70 the contingent tax due as a result of the deduction adjustment, as provided by article 1, paragraph 61, of Law no. 190 of 2014. subjekti, ki od davčnega leta 2019 koristijo pavšalni režim, ki ga urejajo odstavki od 54 do 89, 1. člena zakona št. 190 z dne 23. decembra 2014, morajo v vrstici VF70 navesti morebitni dolgovani davek zaradi popravka odbitka v smislu 61. odstavka, 1. člena zakona št. 190 iz leta 2014. 1.2681159420289856 purpose of verification of the status of customary exporter; - column 4: amount of all export sales, associated operations and/or international services, intra-community opera stalnega izvoznika; - stolpec 4: višina cesij pri izvozu, podobni posli in/ali mednarodne storitve, posli med državami Skupnosti, ki se iz 1.8533333333333333 3.1 Taxpayers with unified vat accounts 3.2 Taxpayers with separate accounts (art. 36) 3.3 Taxpayers with extraordinary transactions (mergers, divisions, etc.) or other substantial subjective transformations 3.4 Controlling and controlled bodies and business companies (art. 73) 3.1 Zavezanci s poenotenim knjigovodstvom ddv 9 3.2 Zavezanci z ločenim knjigovodstvom (36. člen) 3.3 Zavezanci izrednih poslov (združitev, odcepitev, 0.75 Line VY2, field 1, credit amount. Vrstica VY2, polje 1 znesek knjižen v dobro. 1.2304964539007093 Line VJ10 indicates imports of scrap and other salvage materials for which the tax is not paid at customs but discharged, as provided for by art. 70, paragraph 6, through the annotation of the customs document in the register as referred to in articles 23 or 24 as well as, for the purposes of deduction, in the register as referred to in art. 25. V vrstico VJ10 se navedejo uvozi razbitin in drugega odpadnega materiala za katere davek ni plačan na carini ampak je oproščen v skladu s 70. členom, 6. odst. z registriranjem v carinsko listino v registru v skladu s členi 23 in 24 za odbitek davka v register v skladu s 25. členom. 1.1061946902654867 Thus, the amount of deductible surplus to be divided in the following lines VX4 (also in the absence of the requirements under art. 30), VX5 and VX6, results from the difference between the amount written in field 1 and the amount written in field 2. Torej je vsota presežka, ki ga lahko odbijemo in ga je treba porazdeliti po vrsticah VX4 (tudi če ni pogojev, ki jih predvideva 30. člen), VX5 in VX6 rezultat razlike zneska, vpisanega v polje 1 in zneska, vpisanega v polje 2. 0.8828828828828829 These margins must be determined analytically, not contributing to the formation of the global mar marže se določijo na analitični način, ker ne prispevajo k oblikovanju globalne marže; - v vrstico 18 navedite: 1.0930232558139534 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. Zlasti se mora označiti kvadratek 1, s katerim se obvešča, da gre za zadnjo letno napoved DDV pred vključitvijo v pavšalni režim. 1.164835164835165 C) Rectification of the deduction for goods purchased following extraordinary operations or subjective sub C) Popravljanje olajšave za nabavljena sredstva po izrednem poslu ali večjem preoblikovanju 1.039647577092511 b) if the changeover has taken place between 1st January and the date of filing the return, the return made up of one single form shall be filed by reporting the details of the non resident taxpayer in the taxpayer part and the VAT reg. b) če je do prehoda prišlo od 01. januarja do datuma predložitve same napovedi, ki jo sestavlja en sam obrazec mora biti predložena tako, da se v preglednico zavezanca navede podatke subjekta, ki ni rezident in identifikacijsko 1.1986301369863013 It is pointed out that taxpayers who carry out operations relating to gold which fall under the rules set out in art. 19, third paragraph, letter d), and under those of the following paragraph 5-bis, must keep separate accounting records of the operations and complete two forms in order to show the admissible deductible VAT for each method of calcu Zavezanci, ki izvajajo posle povezane z zlatom spadajo tako pod disciplino v skladu z 19. členom, tretji odstavek, črka d), kot tudi pod naslednji odstavek 5-bis morajo poskrbeti za ločeno knjigovodstvo poslov in izpolniti dva obrazca za odbitni DDV in olajšavo za vsak način določanja davka. 1.1037735849056605 The taxpayer makes this request by checking the "Sending of other electronic communications to the intermediary" box. To izbiro zavezanec opravi tako, da označi kvadratek "Pošiljanje drugih elektronskih obvestil posredniku". 1.5527638190954773 Line VF30 cross the box referring to the method used for calculating the admissible deductible tax: - box 1 - Base to base method for travel agencies (art. 74-ter); - box 2 - Marginal method for used goods (Decree Law no. 41 of 1995); - box 3 - Activities carrying out exempt operations; - box 4 - Activities in the farm holiday sector (Law no. 413 of 1991); - box 5 - Associations operating in the agricultural sector (Law no. 413 of 1991); - box 6 - Concessionary tax regimes for travelling shows and minor taxpayers (art. 74-quater); - box 7 - Special tax regime for connected agricultural activities (Art. 34-bis). člen); - kvadratek 2 - Metoda marže za rabljena sredstva (zakonski odlok št. 41 z 1995); - kvadratek 3 - Dejavnost z opravljanjem neobdavčenih poslov; - kvadratek 4 - Dejavnost turističnih kmetij (zakon št. 413 z 1991); - kvadratek 5 - Združenja, ki delujejo v okviru turističnega kmetijstva (zakon št. 413 z 1991); - kvadratek 6 - Režim z olajšavami za potovalne prireditve in manjše zavezance (74 1.515625 4.2.15 - PART VX - CALCULATION OF VAT TO BE PAID OR INPUT VAT Part VX contains data relating to VAT to be paid or the input VAT and must be completed exclusively using a single form numbered 01. Preglednica VX vsebuje podatke za plačilo DDV ali dobropis DDV in se mora v vsakem primeru izpolniti izključno v obrazcu št. 01. 0.823943661971831 - by the auditor entered in the register established at the Ministry of Economy and Finance, in the Subject box, code V ustrezna mesta navedejo: - pri računovodskem revizorju, registriranem v uradnem registru Ministrstva za gospodarstvo in finance, v polju Sub 0.8148148148148148 The relative amount is Odstotni odnosi morajo biti 1.0625 - in line 17 indicate the margins relative to the non-taxable transactions referred to in articles 8, 8-bis, 71 and 72, which contribute - v vrstici 17 se navedejo marže za neobdavčene posle v skladu s členi 8, 8-bis, 71 in 72, ki pripomorejo k oblikovanju plafona. 1.1669829222011385 Ordinary accounting system for minor businesses - Art. 18, paragraph 6, Presidential Decree no. 600 of 1973 Line VO20, box 1 must be crossed by unlimited partnerships, limited partnerships, shipping companies, de facto companies that carry out commercial activities, individuals who carry on commercial businesses, and non-commercial entities in relation to any commercial activities carried out, who, having achieved revenue in 2017 of not more than 400,000 euros for enterprises providing services or 700,000 euros for enterprises carrying on other activities, have chosen the ordinary accounting system for 2018. Vrstica VO20, kvadratek 1 morajo označiti osebne družbe, komanditne družbe, ladjarske družbe, podjetja, ki opravljajo gospodarske dejavnosti, fizične osebe, ki opravljajo gospodarske dejavnosti v okviru podjetja, negospodarski zavodi v povezavi z morebitnimi gospodarskimi dejavnostmi, ki so v letu 2017 dosegli prihodke v znesku, ki ne presega 400.000 evrov za podjetja, ki nudijo storitve, oziroma 700.000 evrov za podjetja, ki opravljajo drugačne dejavnosti, ki so za leto 2018 izrazili izbiro rednega sistema računovodstva. 1.0813953488372092 The following cases fall within the circumstances outlined: - a change in the tax regime applicable to the lending transactions carried out, which have consequences on the deduction that V ta okvir spadajo naslednji primeri: - sprememba davčnega režima, ki se uporablja za aktivne posel,ki so izvedeni tako, da vplivajo na entiteto pripadajočega odbitka (npr. 1.290909090909091 Line VL27, indicate the total amount of special tax credits used for 2018 in the deduction of periodic payments and of the payment on account. skupni znesek posebnih davčnih terjatev uporabljenih za leto 2018 z odštevanjem obdobnih plačil in akontacije. 1.0275862068965518 Line VL31 indicate the amount of debits transferred during periodic payments by each company which effects group payments as provided for by art. 73. V vrstico VL31 navedite znesek prenesenih obveznosti ob obdobnih plačilih s strani vsake družbe, ki izvaja plačilo skupine v skladu s 73. členom. 1.233983286908078 Persons who make use of the right to pay VAT relative to operations deriving from subcontracting agreements, using the appropriate tax codes, must include the amount relating to such operations in the line corresponding to the payment period in which they were carried out, even though the pay-ment was made quarterly (without added interest) rather than monthly ticking the box "subcontractors" (cp. circular letter 45/E of 18 February 1999). Subjekti, ki so uveljavljali pravico do trimesečnega plačevanja DDVpri poslih izhajajočih iz podpogodbe s strankami z uporabo ustreznih številk dajatve, morajo vključiti davek za te posle v vrstico, ki ustreza obdobju izplačila, v katerem so bili opravljeni, če je se je plačilo izvajalo trimesečno (brez plačila obresti) namesto enkrat mesečno, prečrtati pri 1.5049019607843137 Public Administrations, too, including those with autonomous organization, are required to submit the VAT declaration exclu-sively electronically, through the Entratel service and in accordance with the deadlines established by art. 4 of the De-cree of the President of the Republic no. 322 of 22 July 1998. Tudi Državna uprava, vključno s tistimi s statusom avtonomnega organa, morajo predložiti napoved DDV izključno v elektron-ski obliki prek sistema storitev Entratel in v rokih, določenih s 4. členom O.P.R. 0.8766233766233766 The controlling organisation or business company must submit as part of its annual VAT return the summarising prospectus IVA 26PR/2019. Institucija ali matično komercialno podjetje mora predložiti kot del svoje letne davčne napovedi za DDV tudi povzemalno poročilo oz. tabelo IVA 26PR/2019. 0.6610169491525424 • sales to purchasers or their commission agents made through transport or shipment of goods outside the territory of • cesije do cesionarjev ali trgovskih posrednikov, izvedene s prevozom ali špedicijo sredstev zunaj ozemlja Evropske Unije, za kar poskrbi cedent in njegovi trgovski posredniki; 0.8392484342379958 For the transfers of agricultural and ichthyic products included in the first part of table A) (enclosed to Presidential Decree no. 633 of 1972) by agricultural producers, independently of the business turnover, the deduction provided in article 19 is flat-rated in proportion to the amount resulting from the application of the set-off percentages to the taxable amount of the transactions themselves. Za odstopanje kmetijskih in ribiških proizvodov vključno v prvem delu tabele A), priložene odloku predsednika republike št. 633, 1972 iz kmetijskih proizvodov, ne glede na realizirani promet, odbitek predviden v členu 19. je pavšalen v višini zneska, ki izhaja iz uporabe, obdavčene višine samih poslov, odstotkov določene kompenzacije za skupine proizvodov, z odlokom Ministra za Finance skupaj z Ministrom za Kmetijske Politike in spremenjene z odlokom z dne 2. februarja 2018. 1.077922077922078 To consult the information on penalties and to voluntarily correct the declaration's requirements, visit the Italian Revenue Agency website www.agenziaentrate.gov.it. Informacije o kaznih in o možnosti poravnave v zvezi z obveznostjo prijave so na voljo na spletni strani Agencije za prihodke www.agenziaen- trate.gov.it. 0.6896551724137931 poses of the option. tek 1 za posredovanje izbire. 1.1941580756013745 If the procedure for group VAT payment is not renewed in the following year (this should be intended as a tacit renewal since the options exercised since 2017 are valid until suspension) with reference to the controlling company itself or if the procedure ceased during the year, any group credit surplus for which a refund has not been requested but which has been carried over for deduction by the ex-controlling organisation or company must be indicated in line VA12 of the 2019 VAT return form (see instructions at line VA12), exclusively for the amount paid in 2019 and for which the guarantees required by article 6, 3rd paragraph, of the Ministerial Decree of 13.12.1979 must be provided. V primeru, da se postopek izplačila DDV skupine ne podaljša (gre za tiho podaljšanje, saj opcije, izbrane od leta 2018, veljajo do preklica) v naslednjem letu pri tej isti kontrolni družbi ali je postopek prenehal v teku leta, morebitni presežek terjatve skupine za katerega ni bilo zahtevano povračilo je bilo obračunano v olajšavo s strani ustanove ali bivše kontrolne družbe mora biti navedeno v vrstici VA12 napovedi DDV/2019 (glej navodila VA12) v mejah kompenziranega zneska v letu 2018 in za katerega morajo biti dane garancije, ki jih predvideva 6. člen, 3. odstavek, v mini 0.976027397260274 b) if the changeover has taken place between 1st January and the date of filing, the return made up of one single form shall be filed by reporting the details of the non resident taxpayer and the VAT number assigned to the taxpayer after filing the form AA7 o AA9 in the taxpayer part. b) če je do prehoda prišlo od 1. januarja do datuma predložitve same napovedi, ki jo sestavlja en sam obrazec mora biti predložena tako, da se v preglednico zavezanca navede podatke subjekta, ki ni rezident in identifikacijsko številko DDV, ki mu je bila dodeljena po predložitvi obrazca ANR. 1.3625 Line VO15, box 1 must be crossed by taxpayers who have communicated that they have opted, as of 1 January 2018, for the VAT cash accounting scheme as provided for by article 32-bis of Decree Law no. 83 of 22 June 2012. V vrstici VO15 morajo kvadratek 1 označiti podjetja, ki želijo sporočiti, da so se od 1. januarja 2018 dalje odločila za gotovinski režim DDV v skladu z 32-bis. 1.5309278350515463 Completion of part VX by controlling and controlled companies (article 73) Companies participating in group VAT payments must complete, for the entire tax year, exclusively line VX7 or line VX8 in order to indicate the debit or the credit transferred to the group when the adjustment was effected. Izpolnjevanje razpredelnice VX s strani matičnih in hčerinskih družb (73. člen) Družbe, udeležene v postopku plačila DDV skupine za vse davčno leto, izpolnijo vrstico VX7 ali vrstico VX8 kjer na 1.0165745856353592 The following information must be provided: - in line 1 indicate the aggregate amount of the considerations, gross of the tax, relative to the transactions carried out (taxable and non Podatki, ki jih je treba navesti, so naslednji: - v vrstico 1 se navede skupna višina plačil, ki se dolgujejo kupcem z davkom za izvedene posle (obdavčeni ali ne), ki spadajo v pose 0.7240896358543417 The part concerning the taxpayer must report the taxpayer's details and appointment code 6; - form no. 01 shall report the operations performed through the tax representative, filling in only in this form also section 2 in the part VA, sections 2 and 3 of part VL and parts VC, VH, VM, VT, VX and VO summarizing all the operations performed by the non resident taxpayer; - form no. 02 shall report the operations performed through the institute of direct identification, indicating, in line VA1, field 5, the VAT reg. V polje prijavitelja mora davčni predstavnik navesti svoje podatke tako, da vpiše šifro funkcije 6; - v obrazec 01 se navedejo opravljeni posli tako, da se uveljavlja institut davčnega zastopanja tako in se izpolni samo ta obrazec tudi v razdelek 2. preglednice VA, razdelek 2. in 3. preglednice VL, ter preglednice VC, VH, VM, VT, VX in VO, ki povzemajo vse posle, ki jih izvede zavezanec, ki ni rezident; - v obrazcu št. 02 morajo biti navedena opravila tako, da se uveljavlja institut neposredne identifikacije in se v vrstico VA1, polje 5, navede identifikacijska številka DDV, ki je bila subjektu nerezidentu dodeljena in jo slednji uporablja za neposredno izpolnjevanje obveznosti DDV ter se jo nato izbriše. 1.4035087719298245 European Union (art. 50-bis, paragraph 4, letter g) of Decree Law No. 331/1993). člen, 4. odst., črka f), zakonskega odloka št. 331/1993). 1.1889952153110048 In order to determine the exact tax amount, if the control ceased in the course of the previous year and the ex controlling company deducted the credit only starting from 1st January 2018, the ex controlling company shall include in line VL8 of the return (VAT/2019) the entire amount of the excess credit of the group resulting from the VAT summarizing prospectus VAT 26PR - part VY of the previous year (line VY5 of the VAT return/2019), together with any credit reported form the previous year. Za točno določanje davka, če je kontrola prenehala v teku predhodnega leta in je bivša kontrolna družba odbila terjatev samo od 01. januarja 2018, mora ta družba zajeti v vrstico VL8 te napovedi (DDV/2019) skupaj z morebitno terjatvijo preneseno iz predhodnega leta, celotno preseženo vsoto terjatve skupine, ki izhaja iz povzetnega prospekta DDV 26PR- preglednica VY predhodnega leta (vrstica VY5 napovedi DDV/2018) . 0.7647058823529411 Line VL33 total input VAT. V vrstici VL33 vsota terjatve DDV. 1.2144638403990025 In this hypothesis the incorporating company shall indicate in parts VH (to complete only if there is the intention of sending/integrating or correcting omitted/ incomplete/ incorrect data in communications regarding periodic VAT payments and VK of its own form, the debts and credits transferred from it to the group in the course of the year according to the methods de-scribed in the point above, while in the form relating to the incorporated company, part VK shall not be completed. V tem primeru mora pripojitvena družba v preglednici VH (izpolniti samo, če nameravate poslati/dopolniti/popraviti manjkajoče/pomanjkljive/napačne podatke v poročilih o obdobnih plačilih DDV) in VK navesti v svoj obrazec,obveznosti in terjatve slednje prenesene skupini v teku leta na način, ki je prikazan v predhodni točki, medtem ko v obrazcu pripojene družbe ne sme biti izpolnjena preglednica VK. 1.0075757575757576 In this form, also part VT and VX must be filled in, in order to summarize the total annual amount to be paid or to be deducted, with reference to the participants in the operation; 3) as many forms as the number of the accounts kept, for each subject with separated accounts, completing section 2 of part VA and sections 2 and 3 of part VL, as well as VC, VD, VH, VM; VK and VO in the first form concerning each subject; on the other hand, for each subject with one single account for VAT purposes, just one form must be completed. V tem obrazcu morajo biti izpolnjeni preglednica VT ter preglednica VX za povzemanje celotnih podatkov letnega zneska, ki ga je treba plačati ali terjatev nanašajoč se na subjekte, ki so udeleženi v poslu; 3) toliko obrazcev kolikor je knjigovodstev za vsak subjekt, ki vodi ločeno knjigovodstvo tako, da se v prvi obrazec za vsak subjekt izpolni razdelek 2. preglednice VA in razdelek 2. in 3. preglednice VL ter preglednice VC, VH, VM, VK in VO, za vsak subjekt, ki ima eno knjigovodstvo za DDV, je treba izpolniti en obrazec. 1.0666666666666667 The deductible amount relating to such operations must be included in line VF52. Odbitni davek, ki ustreza tovrstnim poslom mora biti vnesen v vrstico VF52. 0.92 Line VW30 must indicate V vrstici VL30, navedite: 1.112781954887218 The box must be ticked if the assignor interrupted the procedure of group VAT payments in the course of 2018 and before the extraordinary operation; Okence je treba označiti, če je pravna predhodnica med letom 2018 in pred izrednim poslom, izstopila iz postopka plačila DDV skupine: 1.2550143266475644 For the purposes of taking into account the provisions illustrated above when completing the return relative to the year in which the right to the deduction was exercised, it is above all necessary to include in VF, corresponding to the different applicable rates, the purchases in respect of which the tax became payable in previous years but which were recorded in terms of article 25 in the year to which the General VAT return refers. Za upoštevanje zgoraj prikazanih določil za izpolnjevanje napovedi za leto, ko se je izvajala pravica do odbitka, je potrebno predvsem ponovno povzeti v preglednici VF glede na davčne stopnje naku-pe za katere je davek zapadel v plačilo v prejšnjih letih (2016), ampak niso bili zabeleženi v skladu s 25. členom na katerega se nanaša let-na napoved. 1.6796875 re of activity of the business or which are accessory to taxable operations - occasional sales of used goods - occasional operations which come under the regime provided for by art. 34-bis for connected agricultural dejavnosti obdavčenim poslom, - občasni odstop rabljenih sredstev, - občasni posli, ki spadajo v režim, ki ga predvideva 34-bis. 2.4869565217391303 • The Ministry of Economy and Finance, also through its information system, for the declarations of the State administrations for which, in the tax period to which they refer, it has ordered the payment, in any form, of compensation or other values subject to withholding at the source; • Ministrstvo za gospodarstvo in finance, tudi preko njegovega informacijskega sistema, za napovedi vlad nih služb, 1.0613207547169812 In case an extraordinary operation took place in 2018, the assignor (e.g. Acquired copmany) should not complete this section in the module if said company participated in group VAT payments up until the date of the operation. posla, nastalega v letu 2018, če je pravna predhodnica (na primer pripojena družba) sodelovala pri plačilu DDV skupine do datuma posla, se v obrazcu, ki se nanaša na omenjeno družbo, ta razdelek ne sme izpolniti. 1.0323886639676114 Line VO34, box 1 must be ticked by taxpayers having applied the favourable fiscal regime under article 27, paragraphs 1 and 2 of the legislative decree no. 98 of 2011, having opted, in 2018, for the calculation of the VAT and income with ordinary methods. Vrstica VO34, okence 1 morajo označiti davčni zavezanci ki so uporabili davčni režim z ugodnostmi v skladu z odstavkoma 1 in 2, 27. člena zakona št. 98 iz leta 2011 in so se na podlagi tega v letu 2018 odločili za redni obračun DDV-ja in dohodkov. 1.1534653465346534 Line VJ16, indicates the purchases of services of cleaning, demolition, installation of systems, and completion with regard to buildings for which the tax is owed by the transferee, pursuant to article 17, paragraph 6, letter a-ter); Vrstica VJ16 navedite nakupe storitev čiščenja, rušenja, inštalacijskih del in zaključnih del v objektih, za katere je davek dolžan poravnati prodajalec, v skladu s črko a-ter), 6. odstavka, 17. člena). 1.015748031496063 is due (for example following legislative adjustments the change from a regime of total exemption to a regime of total taxability prehod po zakonskih spremembah iz režima celotne oprostitve obdavčitve do režima celotne obdavčitev in obratno ali po opciji za 1.375 Line VA15 reserved for non-operating companies, pursuant to article 30 of Law no. 724 of 23 December 1994, i.e. companies operating at a systematic loss as provided for by article 2, paragraphs 36-decies and 36-undecies of Decree Law no. 138 of 13 August 2011, This line must also be completed by companies which during the tax period have participated in group VAT payment. Vrstica VA15 je namenjena družbam, ki ne poslujejo v skladu s 30. členom zakona št. 724 z dne 23. decembra 1994, oziroma podjetjem, ki izkazujejo sistematično izgubo, skladno z odstavkoma 36-decies in 36-undecies, 2. člena zakonskega odloka št. 138 z dne 13. avgusta 2011. 1.2222222222222223 Line VK21 total of credits transferred, limited to the period of con-trol, increased by any amount resulting in line VX2 transferred for the adjustment of the annual return, when control lasted the whole year. Vrstica VK21 Vrstica VK21 skupni znesek prenesenih dolgov, omejen na obdobje nadzora, povečan za morebitni znesek iz vrstice VX7, v primeru, da je nadzor potekal vse leto. 1.6363636363636365 • Administrations pursuant to art. 1, paragraph 2, of legislative decree no. 165 of 30 March 2001, for the declarations of the offices or structures functionally referable to them. • Javne uprave, opredeljene z 2. odstavkom 1. člena zakonodajnega odloka št. 165 z dne 30. marca 2001, za napo 0.8888888888888888 Foreword Povračilo 0.61328125 This return must be completed using the specific VAT 74-bis form, approved with the measure of 15 January 2018, which, among other things, does not allow the Ta napoved mora biti pripravljena z uporabo posebnega obrazca IVA 74-bis, odobrenega s sklepom z dne 15. januarja 2018, ki med drugim ne dovoljuje zahtevka za vračilo presežka dobropisa, ki izhaja iz tega obrazca (resolucija št.181/E z dne 12.julija 1995). 1.5198938992042441 "9" reserved for subjects that use the option indicated in art. 1 paragraph 5 of the Legislative Decree no. 127 dated 5 August 2015 (electronic submission to the Revenue Agency if the information and of all invoices, received and issued, and the relative variations), and, should the requirement be present, it should also be indicated by those using the above-mentioned option and the one in art 2 paragraph 1 of the above mentioned Legislative Decree (electronic memorization and submission to the Revenue Agency of the daily data of the transfer of assets and services). št. 127 z dne 5. avgusta 2015 (elektronski prenos podatkov o vseh izdanih in prejetih računih in pripadajočih sorazmernih odstopanjih), in ob predpostavki, da se je izkoristila ta možnost in možnost, predvidena v 1. odstavku 2. člena zgoraj omenjenega zakonodajnega odloka (elektronsko shranjevanje in elektronski prenos podatkov o dnevnih zneskih za dobavo blaga in storitev). 1.3777777777777778 Amateur sports associations and societies and similar subjects Delniške družbe, posebne družbe in konzorciji 1.0135135135135136 Specifically: reporting said credit in line VX2, field 1, and consequently: Za način uporabe zneska, navedenega v vrstici VX2, polje 1, je predvideno: 1.2280701754385965 2 of part VE, according to the tax rate applied; - in line 5 indicate the margins relative to the non-taxable transactions in terms of art. 8, 8-bis, 71 and 72, which contribute to the formation of the ceiling. glednice VE, razdeljene po davčnih stopnjah; - v vrstici 5 se navedejo marže za neobdavčene posle v skladu s členi 8, 8-bis, 71 in 72 ki pripomorejo k oblikovanju plafona. 1.1294117647058823 a) and b) of the Presidential Decree no. 322 of 1998, provided that the legal representative of the above-mentioned company, namely the corporate delegated to the submission of the request to be empowered to the electronical service, is one of the subjects under art. 3, paragraph 3, let. št. 322 iz l. 1998, če spada zakoniti predstavnik omenjenega združenja oziroma subjekt, ki ga je združenje poverilo za to, da vloži prošnjo za usposobitev za telematske storitve, med subjekte, ki jih opredeljuje 3. člen, 3. odstavek, črki a) in b), O.P.R. 0.9586956521739131 Box 2 must be ticked by taxpayers who, having opted for, in 2014, in meeting the access requirements to the favourable fiscal regime under art. 27, paragraphs 1 and 2 of legislative decree no. 98 of 2011, for the ordinary VAT and income determination regime, withdraw the option made and access, from 2018, the flat tax regime under article 1, paragraphs from 54 to 89, of law no. 190 of 2014 (circular no. 10/E of 4 April 2016, par. 3.1.1). Okence 2 morajo označiti zavezanci, ki so v letu 2014 ob izpolnjenih pogojih za vključitev v davčni režim z ugodnostmi, opredeljen v odstavkih 1 in 2, 27. člena zakonskega odloka št. 98 iz leta 2011, izbrali režim rednega obračuna DDV in dohodkov, a želijo preklicati izbrano opcijo in se od leta 2018 dalje vključiti v pavšalni režim, opredeljen v odstavkih od 54 do 89, 1. člena zakona št. 190 iz leta 2014 (okrožnica 10/E z dne 4. aprila 2017, točka 3.1.1). 0.8981132075471698 The statement concerning foreign taxpayers, whose details must be reported in the taxpayer's part, is filed by the tax representative who must report his or her own name in the part concerning the taxpayer by reporting appointment code 6. Subjekt nerezident, ki je deloval preko davčnega predstavnika Napoved tujega subjekta, katerega podatki morajo biti navedeni v kvadratku za zavezanca, predloži davčni predstavnik, ki mora navesti svoje podatke v kvadratku za prijavitelja in vnesti šifro funkcije 6. 1.2538071065989849 Please note that the table may be consulted at the Offices of the Revenue Agency and is also available on the website of the Revenue Agency www.agenziaentrate.gov.it as well as on that of the Ministry of the Economy and Finance www.finanze.gov.it. Tabela s šifra dejavnosti je moč pogledati v uradih Agencije za Prihodke in jo je moč dobiti na internetni strani Agencije za Prihodke www.agenziaentrate.gov.it in Ministrstva za Gospodarstvo in Fi 1.5643939393939394 As for point 3), the professional who issues the endorsement of conformity is deemed "linked" to the subject performing the electronic submission of the declaration, when the latter is: 1) the simple association or partnership established by physical persons with the purpose of jointly performing arts and professions, in which, at least half of the partners includes the subjects under art. 3, paragraph 3, let. jave, kadar je ta subjekt poistoveten z: 1) združenjem ali navadno družbo fizičnih oseb za družbeno opravljanje obrti in poklica, v katerem je vsaj polovica sodelavcev ali članov sestavljena iz subjektov, kakor jih navaja 3. člen, 3. odstavek, črki a) in b) O.P.R. 1.3269230769230769 The details to be provided are as follows: - if the taxpayer is a craftsman enterprise listed in a professional register, the relevant box 1 must be crossed; - if the taxpayer is subject to extraordinary administration or has made an arrangement with his creditors, box 2 must Podatki, ki jih je treba navesti, so: - v primeru, da je zavezanec obrtniško podjetje vpisano v register, se označi kvadratek 1; - v primeru, da je zavezanec v prisilni poravnavi, označiti morate kvadratek 2. 0.7819314641744548 Notice: In order to complete this part, parts VL and VK, regarding tax returns relative to companies which in 2018 (for the entire year or for a portion of it) participated in the procedures of the group VAT payments, must be taken into consideration. OPOZORILO: Pri izpolnjevanju te preglednice se morata upoštevati preglednici VL in VK napovedi družb, ki so v letu 2018 (skozi vse leto ali v delu leta) sodelovale v postopku plačila DDV skupine; upoštevati se morajo tudi obrazci, ki se nanašajo na pravno predhodnico v izrednih poslih, ki je sodelovala v istem postopku. 1.0884955752212389 This amount corresponds to the one indicated in column 2 of line VP14 of the communications model of periodic VAT payments. Ta znesek sovpada z zneskom, ki je naveden v stolpcu 2 vrstice VP14 obrazca za poročanje o obdobnih plačilih DDV. 0.75 Documentation to be issued to the declarant to prove the submission of the declaration. Dokumentacija, ki jo mora posrednik izdati prijavitelju kot dokazilo o predloženi napovedi Na podlagi določil O.P.R. 1.4684014869888475 Line VO2, box 1 must be crossed by artists, professionals, and by taxpayers who are owners of businesses supplying services which achieved a business turnover not greater than 400.000 Euro or not greater than 700.000 Euro in 2017 if owners of businesses carrying out other activities and which in 2018 have carried out both settlements and periodic payments of VAT quarterly rather than monthly. katerih predmet poslovanja so storitve, ki so v letu 2017 ustvarili promet, ki ni presegal 400.000 evrov ali 700.000 eur, če so lastniki podjetij, katerih predmet so druge dejavnosti in so v letu 2018 plačali periodična plačila DDV s trimesečno in ne z mesečno kadenco. 0.6869300911854104 NOTICE: not line VF30 but lines from VF60 to VF62 must be completed by taxpayers who during the fiscal year carried out: - occasional exempt operations or occasional taxable operations in the absence of purchases pertaining to OPOZORILO: ne smejo izpolniti vrstico VF30, ampak izpolnijo vrstice od VF60 do VF62 tisti zavezanci, ki so v davčnem letu opravili: - neobdavčeni občasni posli ali obdavčeni občasni posli v katerih ni povezanih nakupov - izključno oproščene posle, predvidene od številke 1 do 9, 10. člena , ki ne spadajo v dejavnost podjetja ali 0.742671009771987 In particular, the following transactions fall within the scope of the exemption from value added tax: - transfers of investment gold, including gold represented by gold certificates, even not allocated, or exchanged on metal ac Predvsem spadajo pod oprostitev davka na dodano vrednost naslednji posli: - cesije naložbenega zlata, vključno s tistim, ki ga predstavljajo certifikati, tudi nealicirani; - "menjalna pogodba" (swaps), terminske pogodbe (future), prontni (forward) terminski posli ter drugi finančni instrumenti, ki pomenijo 1.2139175257731958 If, on the other hand, the control ceased in the course of 2018 and the company calculated the excess credit of the group by deducting it from its periodic liquidations in the fraction of the year 2018 following the discontinuation of the control, the company (ex controlling) shall report the excess credit of the group resulting from the VAT summarizing prospectus VAT 26PRpart VY of the same year (line VY5 of the VAT return/2019) in line VL8 of the return (VAT/2019). Če pa je kontrola prenehala v teku leta 2018 in je družba obračunala presežek terjatve skupine kot odbitek v svojih obdobnih izplačilih v delu leta 2018 po prenehanju kontrole družba bivša kontrolna družba mora obračunati v vrstici VL8 te napovedi (DDV/2019) presežek terjatve skupine, ki izhaja iz povzetega prospekta DDV26PR - preglednica VY istega leta (vrstica VY5 napovedi DDV/2019). 0.6608187134502924 parts concerning the activity performed must be completed, including section 2 of part VA and sections 2 and 3 of št. 01) zase v katerem morajo biti izpolnjene vse preglednice, ki zadevajo opravljeno dejavnost, vključno z razdelek 2. preglednice VA in razdelek 2. in 3. preglednice VL. 1.3306772908366533 These margins must be carried forward to section 2 of part VE in a way that corresponds to the various rates, subdividing the amount between taxable amount and tax; - in line 23 indicate the margins relative to the non-taxable transactions referred to in articles 8, 8-bis, 71 and 72, which contribute to the formation of the ceiling. sene v razdelek 2 preglednice VE glede na različne davčne stopnje tako, da se razdeli znesek med davčno stopnjo in davkom; - v vrstici 23 se navedejo marže za neobdavčene posle v skladu s členi 8, 8-bis, 71 in 72, ki pripomorejo k oblikovanju plafona. 0.6965174129353234 and 13; - in line 15 (alternative to previous line 14), indicate the amount of the negative margin, which arises when the sum of the amounts plačil v skladu z 10. vrstico in vsoto vseh zneskov vrstic 12 in 13; - v vrstico 15 (alternativna glede na predhodno vrstico 14) navedite znesek negativne marže, ki se določi v primeru, da je vsota zne 0.7158671586715867 and h) of paragraph 4 of art. 50-bis of Decree Law no. 331/1993); - the transfers of goods from one VAT warehouse to another (letter i) of paragraph 4 of art. 50-bis of Decree Law no. 331/1993). - cesije sredstev in storitev, katerih predmet so nadzorovana sredstva v skladišču DDV (50-bis člen, 4 odstavek, črka e) in h) zakonskega odloka št. 331/1993); - prenos sredstev iz skladišča DDV v drugega (50-bis člen, 4 odstavek, črka i) zakonskega odloka št. 331/1993). 2.3189655172413794 Line VO50, Box 1 must be crossed by public entities as referred to in article 3, paragraph 1, letter e-bis), of Legislative Decree no. 446 of 15 December 1997, who have opted for, as provided for by art. 10-bis, paragraph 2, of the aforementioned Legislative Decree no. 446 of 1997 the calculation of the taxable base for the purposes of IRAP (Regional Tax on productive activities) using the criteria laid down in article 5 of the same Legislative Decree (cp. circular letter 148/E of 26.07.2000 and circular letter 234/E of 20.12.2000). členom, 2. odst., navedenega zakonskega odloka št. 446 z 1997 za določanje davčne osnove v namene IRAP s kriteriji, ki jih predvideva 5. člen istega zakonskega odloka (okrožnica št. 148/E z dne 26.07.2000 in 234/E z dne 20.12.2000). 1.2542372881355932 This data should be found in the accounting documentation of the compa-ny. morajo sovpadati s podatki v knjigovodskih listinah družbe. 0.9791666666666666 as mentioned in Art. 8, Law Decree 351 of 2001. skladu z 8.členom zakonskega odloka št.351/2001. 1.1647058823529413 Cooperative companies and consortia registered in the National Register of Cooperative companies 5. Zadružne družbe, njihovi konzorciji, vpisani v drùavni register za zadružne družbe 5. 1.3166666666666667 In case a negative amount results from such calculation, do not fill this Line. V primeru, da je razlika negativna se ta vrstica ne izpolni. 1.0 When calculating input VAT, in fact, only paid amounts should be considered. Pri izračunu terjatev je namreč treba upoštevati izključno izvršena plačila. 0.8787878787878788 Line AF34 total of input VAT. Vrstica AF34 skupna terjatev DDV. 0.89937106918239 payments and deposits; - tax credit utilized during the opening of the year of insolvency proceedings, conceded by savings management companies obdobnih izplačilih in akontacijah; - terjatve, uporabljene v letu postopka plačilne nesposobnosti, odstopljene s strani družbe za upravljanje s prihranki, v v 1.0552147239263803 for the compilation of VAT74-bis Form (unless otherwise specified, the following articles refer to Presidential Decree no. 633 of 26 October 1972 and subsequent amendments) (kjer ni navedeno drugače, se navedeno besedilo sklicuje na člene Odloka Predsednika Republike (D.P.R.) št. 633 z dne 26. oktobra 1972, z nadaljnjimi spremembami). 1.2083333333333333 Correction of existing return Popravki napovedi v roku 0.75 VAT Group ŠTEVILKA DDV 0.9583333333333334 If the taxpayer wants to modify, rectify or integrate a return which has already been filed, a new return must be entirely filled out, crossing the box "Correction of existing return". V primeru, da želi zavezanec popraviti ali dopolniti že vročeno prijavo pred zapadlostjo roka vročitve, mora izpolniti novo prijavo v vseh sestavnih delih in označiti okence "Popravek v roku". 1.9749276759884282 Line AF21 Total VAT due relative to the following types of transactions for which, according to specific regulations, VAT is owed by the transferee: - Purchases of assets and services from subjects residing abroad indicated in art 17 paragraph 2 (for both, those who paid VAT by means of self-billed invoices and those who paid by integrating the document issued by the subject residing elsewhere) including assets from Vatican City and the Republic of San Marino brought into the State; - reimbursement of fees paid for public transportation (Art. 74, paragraph 1, letter e) as mentioned in the decree dated July 30th 2009; - commissions paid by travel agencies to intermediaries (Art. 74-ter, paragraph 8); - extraction of goods from VAT deposit as mentioned in Art. 50-bis Law Decree no. 331/1993; (different from those where tax is paid by the manager of the warehouse on behalf of the person proceeding with the extraction) - internal and intra-community purchases, import of scrap metal, industrial gold, pure silver and gold for investment purposes, taxable following option; - intra-community purchases of goods - purchases of services by subcontractors in the construction sector without charging taxes as mentioned in Art. 17, paragraph 6, letter a), (see Circular letter no. 37, 29th December 2006); - purchases of manufactured goods or partially manufactured goods under art. 17, paragraph 6, letter a-b); - purchases of cellular telephones, gaming consoles, tablet PCs and laptops, integrated circuits, such as microprocessors and central work units, under art. 17, paragraph 6, letters b) and c), (see circular n.59 of 2010); - purchases of services including cleaning, demolition, installation of systems and completion relating to buildings, under article 17, paragraph 6, letter a-ter); - purchases of goods and services of the energy sector, under article 17, paragraph 6, letters d-bis), d-ter) and d-quater); - Purchases carried out according to Art 17-ter, which related substitute tax participated in the periodic settlements. e) v skladu z odlokom z dne 30. julija 2009; - provizije, ki jih izplačajo potovalne agencije svojim posrednikom (8.odstavek člena 74-ter); - črpanje dobrin iz depozitov DDV na podlagi člena 50-bis, zakonskega odloka št. 331/1993 (ki se razlikujejo od tistih, za katere davek poravna upravitelj depozita v imenu in na račun subjekta, ki je opravil črpanje); - notranji nakupi, nakupi znotraj EU in uvoz železnine, industrijskega zlata, čistega srebra in investicijskega zlata, obdavčljivega po izbiri; - nakupi blaga znotraj EU; - nakupi storitev, ki jih nudijo podizvajalci v gradbeniškem sektorju, brez bremenitve davka, v skladu s črko a), 6. odstavka, 17. člena (glej okrožnico št. 37 z dne 29. decembra 2006); - nakup stavb ali delov stavb skladno s točko a-bis), 6. odstavka 17. člena; - nakup mobilnih telefonov, igralnih konzol, tablic in prenosnikov, naprav z integriranim vezjem, kot so mikroprocesorji in centralne procesne enote, skladno z navedenim pod točkama b) in c), 6. odstavka, 17. člena (glej okrožnico št. 59 iz leta 0.6 MAIN CHART TO IDENTIFY THE LEGAL STATUS SPLOŠNA TABELA ZA RAZVRSTITEV PRAVNEGA STATUSA SUBJEKTI REZIDENTI 0.7 Companies network 61. Komanditne delniške družbe 36. 1.2758620689655173 articles 31, 113, 114, 115 and 116 of the Legislative Decree of August 18, 113, 114, 115 i 116 člen zakonodajnega odloka z dne 18. av 0.8636363636363636 be specified, even if the refunds, duly requested, have not yet been paid (in full or in part). odst., mora biti naveden tudi če povračila, ki so redno zahtevana, niso bila (delno ali v celoti ) še plačana. 0.8059701492537313 Companies, organisations and bodies established abroad Družbe, organizacije in ustanove, ustanovljeni v tujini, ki drugače 1.0 Cooperatives and their consortia recorded on prefectural registers Zadružne družbe, njihovi konzorciji vpisani v register prefekta in 1.0232558139534884 GENERAL CLASSIFICATION TABLE OF LEGAL NATURE SPLOŠNA TABELA ZA RAZVRSTITEV PRAVNE NARAVE 1.0625 Regional, provincial and municipal companies and their consortia 22. Pokrajinska, deželna občinska podjetja in njihovi konzorciji 22. 0.7536231884057971 In the form, all amounts must be indicated in units of euro, rounded up if the decimal fraction is equal to or more than 50 eurocents or down if it is less. V obrazcu je treba vse zneske navesti v enotah evra, tako, da se vsoto zaokroži navzgor, ko je decimalno število enako ali večje od 50 centov evra in navzdol, ko je decimalno število manjše od omenjene meje. 0.8648648648648649 • the date (day, month and year) on which the obligation to tran • datum (dan, mesec in leto) prevzema obveznosti za posredovanje napovedi. 1.1729323308270676 • operations carried out in Italy by non-residents with operators established in Italy (who must issue a self-invoice, which must be recorded in both the register of invoices issued and in the purchases register), including goods brought into the country from the Vatican City or from the Republic of San Marino; • posli, ki jih v Italiji izvajajo subjekti nerezidenti do delavcev v Italiji (ki morajo izvesti samofakturiranje, zabeležiti v register izdanih faktur, ter v register nakupov) vključno z uvažanjem izdelkov, ki izhajajo iz mesta Vatikan ali iz Rrepublike San Marino; 1.0886075949367089 • commissions paid by travel agencies to intermediaries (article 74-ter, paragraph 8); • provizije, ki so jih potovalne agencije izplačale posrednikom (74-ter čl., 8. 1.1568627450980393 Autonomous companies for therapy, sojourns and tourism 21 . Samostojna podjetja za nego, bivanje in turizem 21. 0.8993288590604027 • payments made by urban public transport operators (article 74, paragraph 1, letter e) in accordance with the decree of 30 July 2009; • povračilo, ki ga plačajo izvajalci dejavnosti mestnega javnega prevoza oseb (74. člen, 1. odst., črka e) v skladu z dekretom z dne 30. julija 2009; 1.0905730129390019 • considerations for intra-community transfers in accordance with article 41 of Decree Law no. 331 of 30 August 1993, converted by Law no. 427 of 29 October 1993, including those in cases in which the domestic transferor supplies goods on behalf of its own intra-community purchaser in a Member State different from the one to which it belongs, and in which the transfer of goods on the part of a domestic subject has them supplied, by its own supplier within the community, to its own transferee in another member state thus encharged with the payment of the tax relative to the operation; • protivrednosti predaj znotraj Skupnosti, v skladu z 41. čl. zakonskega odloka št. 331, z dne 30. avgusta 1993, ki je bil spremenjen z zakonom št. 427, z dne 29. oktobra 1993, med katere spada tako primer, ko državni odstopnik predaja dobrine v ime svojega kupca države članice znotraj Skupnosti, ki pa je drugačna od države le-tega, kot primer predaje blaga s strani državnega subjekta, ki se poslužuje svojega dobavitelja znotraj Skupnosti za predajo dobrin prevzemniku druge države članice, ki mora torej izplačati davek za to operacijo; 1.0980392156862746 • domestic and intra-community purchases and imports of scrap, industrial gold, pure silver and investment gold that have become taxable as a result of the choice made; • notranji nakupi, nakupi znotraj Skupnosti in uvoz železnine, industrijskega zlata, čistega srebra in zlata za investicije, ki so obdavčljivi po izbiri; 1.0344827586206897 Health insurance schemes and social security, assistance and Vzajemne družbe ali skladi za socialno zavarovanje, pomoč, 1.1691176470588236 Line AF21 amount of VAT payable in relation to the following types of operations for which, on the basis of specific enactments, VAT is owed by the transferee: Vrstica AF21 vsota DDV, ki se nanaša na naslednje vrste operacij za katere, na podlagi specifičnih določil, mora prevzemnik plačati DDV: 1.489864864864865 The declaration required by article 8, paragraph 4 of Presidential Decree no. 322 of 22 July 1998 as amended by article 10 of Decree Law no. 78 of 01 July 2009 must be submitted by the trustees or liquidators within four months of the date of appointment, exclusively through electronic means, directly or through qualified intermediaries in accordance with paragraphs 2-bis and 3 of article 3 of Presidential Decree no. 322 of 22 July 1998. št. 322 z dne 22. julija 1998 spremenjenega z 10. členom zakonskega odloka št. 78 z dne 01. julija 2009 morajo predložiti likvidacijski upravitelji v štirih mesecih od dneva imenovanja izključno v elektronski obliki, neposredno preko pooblaščenih posrednikov v skladu s 3. členom, odstavki 2-bis. 0.88 Simple, irregular and de facto companies 31. Enostavne družbe, nevpisane in dejanske družbe 31. 1.5037593984962405 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. POZOR Naslednja tabela zadeva vse šifre različnih obrazcev, ki se uporabljajo samo v funkciji posebnosti vsakega posameznega obrazca. 1.4035087719298245 2000, n. 267 (Consolidate Act regarding the regulation of local authorities) 51. gust 2000 št. 267 (prečiščeno besedilo zakonov o ureditve 1.375 Other organisations and institutes with status of legal entity 11. Druge ustanove in zavodi, ki so pravne osebe 11. 0.9832214765100671 OFFICIAL RECEIVERS OR COURT-APPOINTED LIQUIDATORS The box must be completed indicating the details of the official receiver or court-appointed liquidator (name, date appointed, tax code, appointment code, telephone number), in addition to the court which issued the order with number and date. STEČAJNI UPRAVITELJ ALI LIKVIDACIJSKI UPRAVITELJ Preglednico izpolnjujete tako, da navedete podatke stečajnega upravitelja ali likvidacijnega upravitelja (ime, datum imenovanja, davčna številka, šifra funkcije, telefonska številka) ter sodišče, ki je izdalo izjavo, številko izjave in datum izjave. 0.9875 Line AF29 total amount of the 1% interest payments owed for quarterly payments. Vrstica AF29 skupna vsota interesov v višini 1% iz naslova trimesečnih izplačil. 1.5106382978723405 pension funds and such like, with or without status of legal entity 17. pokojnine in podobni , ki niso pravne osebe 17. 1.13595166163142 It is pointed out that the official receivers or court-appointed liquidators must also file the annual return relating to the whole tax year, consisting of two forms: the first, for operations recorded in the part of the calendar year previous to the declaration of bankruptcy or compulsory administrative liquidation, and the second for operations recorded after these dates. Skrbnik ali stečajni upravitelj mora prav tako vložiti letno prijavo v zvezi s celotnim davčnim obdobjem, ki jo sestavljata dva obrazca: prvi obrazec je namenjen operacijam, izvedenih v delu sončnega leta pred izjavo stečaja ali prisilne upravne likvidacije, drugi obrazec je namenjen operacijam, ki so bile izvedene po tem datumu. 1.0553359683794465 In addition, in the box regarding the undertaking to submit the return electronically, code 1 must be indicated if the return has been prepared by the receivers or court-appointed liquidators or code 2 if the return has been prepared by the person sending the return. Poleg tega, v okencu, ki se nanaša na obvezo vročitve prijave po elektronski poti, mora zavezanec navesti šifro 1, če je izjavo sestavil stečajni upravitelj ali likvidacijni upravitelj in šifro 2, če je izjavo sestavil zavezanec, ki poskrbi za vročitev. 1.2830188679245282 Thus, the person who is completing the return must take care to identify the specific code, which refers to the applicable legal nature. Subjek, ki izpolni napoved, poskrbi za določitev šifre, ki se nanaša nanj v zvezi z njegovo pravno naravo. 0.4 Sex (cross the relative box) Sesso (barrare la relativa casella) Spol (prekrižajte ustrezno okence) 0.8235294117647058 Line AF11 total of non-taxable operations. Vrstica AF11 skupna vsota ne obdavčljivih operacij. 0.8545454545454545 Religious works and mutual aid associations 18. Dobrodelne organizacije in družbe za vzajemno pomoč 18. 0.44021739130434784 Operations carried out up to date of bankruptcy but with tax payable subsequently Operazioni effettuate fino alla data di fallimento ma con imposta esigibile successivamente Operacije, ki so bile izvedene do datuma stečaja a z davkom, izterljivim v poznejšem obdobju 0.5118110236220472 • the total amount of specific tax credits used for 2011 deducted • skupno vsoto posebnih davčnih kreditov, ki jih je zavezanec uporabil za leto 2011 za odbitek obdobnih izplačil in akontacije; 1.1296296296296295 Line AF23 amount of admissible deductible VAT, considering the limits set out by articles 19, 19-bis, 19-bis1 and 19-bis2. Vrstica AF23 vsota DDV, za katero se izvaja odbitek, upoštevajoč omejitve na podlagi 19. , 19-bis., 19-bis1. 1.2286689419795223 Line AF3 indicate the taxable amount for operations carried out relating to the State and other subjects as set out in article 6, final paragraph, in addition to those carried out pursuant to article 7 of Decree Law no. 185 of 2008 ("VAT cash accounting scheme"), for which VAT becomes payable after the date of bankruptcy or forced administrative liquidation. V vrstico AF3 navedite davčno osnovo vezano na posle izvedene za državo in druge subjekte, v skladu s 6. členom, zadnji odstavek, ter v skladu s 7. členom zakonskega odloka št. 185 z leta 2008 (Ddv za blagajno) za katere postane DDV izterljiv po dnevu stečaja ali prisilne upravne likvidacije. 1.2666666666666666 If, before expiry of the submission date for the return, the taxpayer intends, to rectify or complete a return which has already been presented he must present a new return, complete in every part, crossing the box "Correction of existing return". V primeru, da želi zavezanec popraviti ali dopolniti že vročeno prijavo pred zapadlostjo roka vročitve, mora izpolniti novo prijavo v vseh sestavnih delih, ter prečrtati okence "Popravek v roku". 1.2549019607843137 TAXPAYER'S DATA In the box the following data must be indicated. V kvadratku morajo biti navedeni naslednji podatki. 0.4276315789473684 Interest owed in relation to the quarterly payments or amendement Interessi dovuti per liquidazioni trimestrali o ravvedimento Interesi, ki jih je treba izplačati zaradi trimesečnih izplačil ali zaradi spremembe mnenja 1.330188679245283 Line AF32 indicate the total amount of periodic payments, including the amount of VAT payable on account and quarterly interest payments, as well as the tax paid following amendament of past errors in accordance to article 13 of Legislative Decree no. 472 of 1997, relative to 2011. Vrstica AF32 navedite skupno vsoto obdobnih izplačil, vključno z akontacijo DDV in trimesečnimi interesi, ter davek po spremembi mnenja, v skladu s 13. čl. Z. O. št. 472, z leta 1997, ki se nanašajo na leto 2009. 0.8177570093457944 Providing these makes it possible to receive, free of charge, from the Revenue Agency, information and updates regarding final payment dates, obligations and services offered. Če se navede telefonska številka, št.prenosnika, telefaksa in naslov elektronske pošte, se lahko brezplačno prejme od Agencije za Prihodke informacije in uskladitve rokov, novosti, obveznosti in ponujenih storitev. 0.8181818181818182 Charitable works and benevolent societies 43. Dobrodelne organizacije in družbe za vzajemno pomoč 43. 0.42702702702702705 Credit relating to previous year and to the first three quarters settled in F24 Credito relativo all'anno precedente e ai primi tre trimestri compensato in F24 Terjatev, ki se nanaša na prejšnje leto in na prva tri trimesečja in ki je bil kompenziran z obrazcem F24 1.1740412979351031 Line AF30 input VAT refund from tax year 2010 not requested and refund of credit requested in previous years to which the competent Office has formally rejected the right but has authorised the taxpayer to use the same credit for 2011 in the place of periodic payment or in the annual return (see also Presidential Decree no. 443 of November 10, 1997 and Circular Letter no. 134/E of May 28, 1998). Vrstica AF30 kredit DDV za davčno obdobje 2010 za katerega niste prosili za povračilo in kredit, za katerega ste prosili za povračilo v prejšnjih letih in za katere je pristojni urad formalno odrekel pravico do povračila, je pa dovolil zavezancu, da uporabi kredit za leto 2011 v primeru obdobnih plačil ali letne prijave (glej tudi O.P.R. 0.9841269841269841 Line AF28 the amount to indicate corresponds to deductible surpluses relating to both the 2010 tax year and the first three quarters of 2011 used as payment on the F24 until the date of the bankruptcy or compulsory administrative liquidation order. Vrstica AF28 vsota mora odgovarjati presežkom, ki so deležni odbitka in ki se nanašajo na davčno obdobje 2010 in na prva tri trimesečja leta 2011, ki jih uporabite v kompenzaciji z obrazcem F24 do datuma izjave stečaja ali prisilne upravne likvidacije. 0.9481132075471698 Line AF10 total amount of taxable operations, transfers of goods and services (field 1), and of the relative tax (field 2), including those made in preceding years for which the tax has become payable. Vrstica AF10 skupna vsota obdavčljivih operacij, predaje dobrin in nudenja storitev (polje 1) in odgovarjajočega davka (polje 2), vključno z operacijami iz prejšnjih let, za katere se uveljavi izterljivost davka. 1.074766355140187 This form is reserved for declarations of bankruptcy or of compulsory administrative liquidation occurring in 2011. Pričujoči obrazec je namenjen izjavam stečaja ali prisilne upravne likvidacije, ki so potekali v letu 2011. 1.0711111111111111 • considerations for intra-community purchases objectively not taxable, made without using the ceiling, including those relating to goods to be deposited in VAT warehouses, pursuant to article 50-bis, paragraph 4, letter a) of Decree Law no. • protivrednosti za nakupe znotraj Skupnosti, ki so objektivno neobdavčljivi, in ki so bili izvedeni brez uporabe plafona, vključno s tistimi, ki se nanašajo na dobrine, namenjene vključitvi v depozite DDV, v skladu s 50-bis. 1.0571428571428572 • intra-community purchases of goods; • nakupi dobrin znotraj Skupnosti ; 1.218045112781955 DECLARATION OF OPERATIONS CARRIED OUT DURING THE PART OF THE YEAR PRECEDING DECLARATION OF BANKTRUPTCY AND COMPULSORY ADMINISTRATIVE LIQUIDATION OCCURRING IN 2011 PRIJAVA OPERACIJ, KI SO BILE IZVEDENE V DELU LETA PRED IZJAVO O STEČAJU ALI O PRISILNI UPRAVNI LIKVIDACIJI, KI JE POTEKAL V LETU 2011 1.0833333333333333 Simple companies, as identified by article 5, paragraph 3, letter Enostavne družbe ali podobne v skladu s 5. členom, 3. odst., 1.617391304347826 • purchase of services provided by subcontractors in the construction sector without tax in accordance with article 17, paragraph 6, letter a) (cp. Circular Letter no. 37 of December 29, • nakup storitev, ki jih nudijo podzakupniki na gradbeniškem področju brez bremenitve davka, v skladu s 17. čl., 6. 1.1554054054054055 The accounting data must refer to operations carried out in the part of the calendar year preceding the declaration of bankruptcy or compulsory administrative liquidation. Računovodski podatki se morajo nanašati na opreacije, ki so bile izvedene v delu sončnega leta pred izjavo stečaja ali prisilne upravne likvidacije. 0.9483870967741935 Line AF24 deductible VAT for occasional operations that fall under the regime provided for by article 34-bis for connected agricultural activities. Vrstica AF24 skupaj DDV, ki se lahko odbije za občasne posle, ki spadajo v poseben režim, ki ga predvidevajo povezane kmetijske dejavnosti iz 34-bis člena. 1.1833333333333333 Public limited companies, special companies and consortia as defined in Delniške družbe, posebne družbe in konzorciji v skladu s 31, 0.5378151260504201 cations on the part of university libraries, not subject to tax; • protivrednosti nakupov znotraj Skupnosti tujih publikaciji s strani univerzitetnih knjižnic, ki niso podvržene davku; 1.1746031746031746 The VAT registration number of taxpayer that has gone bankrupt or has been subject to compulsory administrative liquidation must always be provided. Navesti je treba identifikacijsko številko DDV zavezanca v stečaju ali zavezanca, ki je podvržen prisilni upravni likvidaciji. 0.5357142857142857 • credits used in 2011, transferred by savings management in • kredite, uporabljene v letu 2011, ki so bili predani družbam za upravljanje prihrankov, v skladu z 8. čl. Z.O. 1.0 b), of the TUIR (Income Tax Consolidate Act) 24. črka b) enotnega besedila o dohodnini (TUIR) 24. 1.3225806451612903 SECTION 1 - Data relating to the activity RAZDELEK 1 - Podatki dejavnosti 0.8066666666666666 Line AF13 total purchases of goods to be resold or used to supply goods or services (field 1) and relative tax (field 2). Vrstica AF13 skupna vsota nakupov dobrin, ki so namenjene preprodaji ali proizvodnji dobrin ali storitev (polje 1) in odgovarjajočega davka (polje 2). 1.25 Sect. ods. 1.0384615384615385 Recognised, unrecognised and de facto associations 41. Priznana združenja, nepriznana združenja in dejanska 2.391304347826087 The following information must be included in the line: V vrstico so vključeni: 1.087719298245614 Line AF1 value of stocks resulting at December 31 of the year preceding bankruptcy or compulsory administrative liquidation. Vrstica AF1 vrednost preostankov na datum 31. decembra iz leta pred stečajem ali pred upravnem prisilnim stečajem. 1.2072072072072073 • purchases of truffles from occasional sellers without VAT number (in accordance with article 1, paragraph 109, of Law no. 311/2004); • nakup tartufov pri prodajalcih-ljubiteljih in priložnostnih prodajalcih, ki nimajo številke DDV (1. čl., 109. 1.0 Consortia združenja 2.1333333333333333 and in the cooperative's records v seznam zadrug 1.196969696969697 Line AF6 total amount of intra-community purchases, net of negative variations. Vrstica AF6 skupna vsota nakupov znotraj Skupnosti, po zmanjšanju. 0.5 ticle 10, no. 8-ter, letters b) and d); • predaja stavb ali delov stavb, na podlagi 10. čl., št. 8-ter, črki b) in d); 1.3818181818181818 The amount of infra-annual refunds requested (art. 38-bis, paragraph 2) must Znesek zahtevanih medletnih povračil v skladu z 38-bis. 1.1272727272727272 Other organisations of people or goods without status of legal Druge organizacije, ki niso pravne osebe (izključene so 1.289855072463768 Town (or foreign Country) of birth Specify the place of birth (city, town, municipality). Comune (o Stato estero) di nascita - Občina (ali tuja država) rojstva 0.7931034482758621 VAT registration number Identifikacijska številka DDV 0.967741935483871 The information requested as follows must refer to the period from 01 January 2011 to the date of bankruptcy or compulsory administrative liquidation. Podatki, ki jih mora zavezanec vpisati spodaj, se morajo nanšati na obdobje od 01. januarja 2011 do datuma izjave stečaja ali prisilne upravne likvidacije. 1.3010752688172043 Line AF2 value of stocks resulting at date of opening of bankruptcy or compulsory administrative liquidation proceedings. Vrstica AF2 vrednost preostankov na datum določitve stečaja ali upravnega prisilnega stečaja. 1.736318407960199 The line must also include any VAT deducted on the part of agricultural producers who have made non-taxable transfers of agricultural products in accordance with paragraph 1 of article 8, article 38-quater and article 72, as well as intra-community transfers of agricultural products included in the Table A - first part (so-called theoretical VAT). Vrstica mora vključiti tudi morebitni znesek DDV, za katerega lahko uveljavijo odbitek kmečki delavci, ki so izvedli ne obdavčljive predaje kmečkih izdelkov v skladu z 8. čl., prvi odstavek, 38-quater. 1.2518518518518518 for completing VAT Form 74-bis ( unless otherwise specified, the statutory provisions referred to, relate to Presidential Decree No. 633 of October 26, 1972, as amended) za izpolnitev napovedi z Obrazcem DDV 74-bis (če ni drugačnih navodil, se tekst sklicuje ne člene Odloka Predsednika Republike (O.P.R.) 1.1538461538461537 Line AF4 indicate the total amount of intra-community transfers of goods not subject to tax, net of negative variations. Vrstica AF4 navedite skupni znesek neobdavčljivih predaj dobrin znotraj Skupnosti, po zmanjšanju zneska. 0.5287356321839081 TELEPHONE OR MOBILE PHONE dialling code number TELEFONO O CELLULARE TELEFON ALI ŠTEVILKE PRENOSNIK prefisso-klicna št./numero-številka 1.037037037037037 Non-profit capital-based amateur sports associations 54. Ljubiteljska športna društva ustanovljena v kapitalske 2.018867924528302 If the term indicated above falls on a Saturday or a non-working day, the term is extended to the first working day following it. A copy of the declaration must be kept by the receiver or courtappointed liquidator. V primeru, da omenjeni rok zapade na soboto ali na praznik, se rok premakne na prvi naslednji delavni dan. 0.912621359223301 This section must be completed and signed by the intermediary who transmits the communication. OBVEZNOST ELEKTRONSKE PREDLOŽITVE V kvadratku mora posrednik, ki pošlje napoved izpolniti in podpisati. 0.8333333333333334 It is not compulsory to provide a telephone number, mobile phone number and email address. Navedba telefonske številke ali številke prenosnika, telefaksa in naslova elektronske pošte je fakultativna. 1.5 • considerations for intra-community transgers taken from a VAT warehouse with delivery to another Member State of the European Union (paragraph four, letter f of article 50-bis, Decree Law no. 331/1993). • protivrednosti predaj znotraj Skupnosti dobrin, ki izhajajo iz depozita DDV, s pošiljko v drugo državo članico Evropske Unije (50-bis. 1.0277777777777777 Line AF34 total input VAT, to be indicated if the sum of the credit amounts in column 2 (from AF26 to AF32) is greater than the sum of the debit amounts in column 1 (from AF26 to AF29). Vrstici AF34 skupni DDV kot terjatev navede v primeru, če je vsota zneskov iz stolpca 2 terjatev (od AF26 do AF32) večja od vsote zneskov iz stolpca 1 obveznosti (od AF26 do AF29). 0.9672131147540983 General partnerships (SNC) as identified by article 5, para Kolektivne družbe ali podobne v skladu s 5. členom, 3. odst., 1.534351145038168 • considerations for intra-community purchases made without payment of tax, using the ceiling in accordance with article 8, 8-bis and 9, referred to by paragraph 1 of article 42 of Decree Law 331/1993; • protivrednosti za nakupe znotraj Skupnosti, ki so bili izvedeni, ne da bi plačali davek, z uporabo plafona, v skladu z 8., 8-bis. 1.0276243093922652 Line AF33 total output VAT, to be indicated if the sum of the debit amounts in column 1 (from AF26 to AF29) is greater than the sum of the credit amounts in column 2 (from AF26 to AF32). Vrstici AF33 skupni DDV kot obveznost navede v primeru, če je vsota zneskov iz stolpca 1 obveznosti (od AF26 do AF29) večja od vsote zneskov iz stolpca 2 terjatev (od AF26 do AF32). 0.5409836065573771 Refunds requested during the year Rimborsi infrannuali richiesti - Medletna zahtevana povračila 0.4897959183673469 Total of output VAT (sum of lines AF20 and AF21) Totale IVA a debito (somma dei righi AF20 e AF21) Skupaj DDV obveznost (vsota vrstic AF20 in AF21) 1.6 of 2001. in 19 1.2 Exceptional events Izredni dogodki 1.5925925925925926 Total active operations (without VAT) VP3 Total passive operations (without VAT) VP4 Collectable VAT VP5 Deducted VAT VP6 VAT due vP3 totale operazioni passive (al netto dell'IVa) Skupaj pasivni posli (brez DDV) 1.8461538461538463 Extraordinary operations Izredni posli 0.65625 ELECTRONIC SUBMISSION Obveza za elektronsko pošiljanje 1.2131147540983607 articles 31, 113, 114, 115 and 116 of the Legislative Decree of August 18, 113, 114, 115 i 116 člen zakonskega odloka 18.avgust 2000 št. 1.2307692307692308 2000, n. 267 (Consolidate Act regarding the regulation of local authorities) 51. 267 (prečiščeno besedilo zakonov o ureditve lokalnih ustanov) 51. 1.0172413793103448 Autonomous companies for therapy, sojourns and tourism 21 . Samostojna podjetja za zdravljenje, bivanje in turizem 21. 0.41904761904761906 Final stocks at December 31 of previous year Rimanenze finali al 31 dicembre dell'anno precedente - Končni preostanki dne 31. decembra prejšnjega leta 0.8295454545454546 DATARELATING TO THE ACTIVITY ACTIVE AND PASSIVE OPERATIONS PAYMENT OF TAX PREGLEDNICAAF PODATKI V ZVEZI Z DEJAVNOSTJO AKTIVNE IN PASIVNE OPERACIJE IZPLAČILO DAVKA 0.9859154929577465 The same line must include total purchases of goods for which the domestic purchaser has paid the tax directly to the San Marino transferor. Ista vrstica mora tudi vključiti vsoto nakupa dobrin, za katere je državni kupec izplačal davek neposredno prodajalcu iz Republike San Marino. 1.2903225806451613 dential Decree no. 322 of July 27, 1998; št. 322, z dne 27. julija 1998; 1.0169491525423728 Health insurance schemes and social security, assistance and Vzajemne družbe ali pokojninski skladi, pomoč, pokojnine in 0.8181818181818182 The line must be completed if the form is filed electronically. Vrstico je nujno potrebno izpolniti, če se prijavo vroči po elektronski poti. 1.2413793103448276 Specify the full address of the registered, administrative office, or, failing this, the actual head office. Navedite celoten naslov sedeža: zakonskega , upravnega in če tega ni dejanskega sedeža. 0.88 Simple, irregular and de facto companies 31. Enostavne družbe, neurejene in dejanske družbe 31. 1.421487603305785 The amount of infra-annual refunds requested (art. 38-bis, paragraph 2) must be specified, even if the refunds, duly requested, have not yet been paid (in full or in part). členom, 2. odst., mora biti naveden tudi če povračila, ki so redno zahtevana, niso bila (delno ali v celoti ) še plačana. 1.1160220994475138 Line AF7 total of purchases of goods originating from San Marino, for which the domestic purchaser has integrated and recorded the relative invoices in accordance with the third paragraph of article 17. Vrstica AF7 vsota nakupov dobrin, ki prihajajo iz Republike San Marino, za katere je državni kupec dopolnil in registriral odgovarjajoče fakture v skladu s tretjim odstavkom 17. čl. 1.2830188679245282 Thus, the person who is completing the return must take care to identify the specific code, which refers to the applicable legal nature. Subjekt, ki izpolni napoved, poskrbi za določitev šifre, ki se nanaša naj v zvezi z njegovo pravno naravo. 0.9654088050314465 OFFICIALRECEIVERSORCOURT-APPOINTED LIQUIDATORS The box must be completed indicating the details of the official receiver or court-appointed liquidator (name, date appointed, tax code, appointment code, telephone number and tax domicile), in addition to the court which issued the order with number and date. STEČAJNI UPRAVITELJ ALI LIKVIDACIJSKI UPRAVITELJ Preglednico izpolnjujete tako, da navedete podatke stečajnega upravitelja ali likvidacijnega upravitelja (ime, datum imenovanja, davčna številka, šifra funkcije, telefonska številka in davčno bivališče) ter sodišče, ki je izdalo izjavo, številko izjave in datum izjave. 1.4814814814814814 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. POZOR naslednja tabela zajeva vse šifre različnih obrazcev in ki se uporabljajo samo v funkciji posebnosti vsakega posameznega obrazca. 1.0571428571428572 Indicate the code of the locally competent office, which may be found on the website www.agenziaentrate.gov.it. Navedite šifro teritorialnega resornega urada, ki jo najdete na spletni strani www.agenziaentrate.gov.it. 0.944954128440367 The fields relating to the tax domicile must be completed only if different from the registered office. Polja glede davčni domicila morajo biti izpolnjena samo v primeru, da slednji ne sovpada z zakonskim sedežem. 0.9574468085106383 Charitable works and benevolent societies 43. Dobrodelna dela in družbe za vzajemno pomoč 43. 1.1071428571428572 Other organisations of people or goods without status of legal Druge organizacije oseb in sredstev, ki niso prvne osebe 1.576470588235294 The declaration required by article 8, paragraph 4 of Presidential Decree no. 322 of July 22, 1998, and subsequent amendments must be presented by the receivers or court-appointed liquidators, within four months from the date of appointment, using the following means: št. 322, z dne 22. julija 1998, z nadaljnjimi spremembami, skrbnikom ali stečajnim upraviteljem v roku štirih mesecev od datuma imenovanja, na podlagi naslednjih navodil: 1.0634390651085142 • considerations for performance of services as set out under paragraphs 4-bis, 5, 6 and 8 in article 40 of Decree Law no. 331/1993 (performance of services relative to movable goods, including surveys carried out in Italy, on condition that on completion of the work the goods are delivered or transported outside the territory of the State, intra-community transport services and related intermediation services, services ancillary to intra-community transports and relative intermediation services, other intermediation services relative to movable goods), not subject to taxation, provided to taxable subjects of other member states. • protivrednosti za nudenje storitev v skladu s 40. čl., 4-bis., 5., 6. in 8. čl. zakonskega odloka št. 331, z leta 1993 (nudenje storitev v zvezi z nepremičninami, vključno s preiskavami, izvedenimi v Italiji, pod pogojem da se dobrine ob koncu obdelave pošlje ali odnese izven območja države, storitve prevoza znotraj Skupnosti in odgovarjajoče storitve posredništva, stranske storitve za prevoze znotraj Skupnosti in stranske storitve za posredništvo, druge storitve posredništva v zvezi s premičninami) ki niso podvržene obdavčitvi, in ki so bile izvedene pasivnim subjektom drugih držav članic. 1.1713395638629283 It is pointed out that the official receivers or court-appointed liquidators must also file the annual return relating to the whole tax year, consisting of two forms: the first, for operations recorded in the part of the calendar year previous to the declaration of bankruptcy or compulsory administrative liquidation, and the second for operations recorded after these dates. Skrbnik ali stečajni upravitelj mora prav tako vročiti letno prijavo v zvezi s celotnim davčnim obdobjem, ki jo sestavljata dva obrazca: prvi obrazec je namenjen operacijam, izvedenih v delu sončnega leta pred izjavo stečaja ali prisilnega stečaja, drugi obrazec je namenjen operacijam, ki so bile izvedene po tem datumu. 1.0 Religious works and mutual aid associations 18. Dobrodelna dela in družbe za vzajemno pomoč 18. 1.2178571428571427 • operations referred to by paragraph 3 of article 17, carried out in Italy by non-resident subjects in relation to domestic operators (who must issue a self-invoice, to be registered with both sales and purchase invoices), including the introduction into the country of goods originating from the Vatican City or the Republic of San Marino; ods., ki so jih subjekti ne rezidenti izvedli v Italiji v odnosu z državnimi subjekti (ki morajo izdati avto-fakturo in jo registrirati v registru izdanih faktur in v registru nakupov), vključno z vključitvami v Državo dobrin, ki prihajajo iz Vatikana ali iz Republike San Marino; 0.640625 Suburb (Hamlet), street and street number Frazione, via e numero civico - Naselje, ulica in hišna številka 1.1554054054054055 The accounting data must refer to operations carried out in the part of the calendar year preceding the declaration of bankruptcy or compulsory administrative liquidation. Računovodski podatki se morajo nanašati na operacije, ki so bile izvedene v delu sončnega leta pred izjavo stečaja ali prisilnega upravnega stečaja. 1.0510638297872341 Line AF3 indicate the taxable amount for operations carried out relating to the State and other subjects as set out in article 6, final paragraph, for which VAT becomes payable after the date of bankruptcy or compulsory administrative liquidation. Vrstica AF3 navedite obdavčljivo osnovo v zvezi z operacijami, ki so bile izvedene z Državo in z drugimi subjekti, ki so navedeni c 6. čl., zadnji odstavek, za katere je DDV izterljiv po datumu stečaja ali upravnega prisilnega stečaja. 0.9095744680851063 • payments made by urban public transport operators and by car park operators to resellers of documents used for travel and parking (paragraph 1, letter e) of article 74); • povračila, ki so jih izplačali subjekti, ki se ukvarjajo z mestnim javnim prevozom ljudi in z upravljanjem parkirišč, prodajalcem potnih dokumentov in dokumentov za postanek (74. čl., 1. 0.9 Armament companies Družba za oborožitev 1.074766355140187 This form is reserved for declarations of bankruptcy or of compulsory administrative liquidation occurring in 2008. Pričujoči obrazec je namenjen izjavam stečaja ali prisilnega upravnega stečaja, ki so potekali v letu 2008. 1.2013888888888888 It is pointed out that the area code of the town, to be indicated in the "town code" field, can be found in the list in the Appendix to the instructions relating to the UNICO (Personal Income Tax Return) 2008 PF, file 1, or in the list available at the Ministry of Economy and Finance's website "Department of tax policies" at www.finanze.gov.it. Katastrska šifra, ki se navede v polje "šifra občine" se lahko povzame iz spiska iz Dodatka, navodila za izpolnjevanje obrazca UNICO 2008 PF, snopič 1, ali iz spiska, ki je na voljo na spletni strani Ministrstva za Gospodarstvo in Finance "Oddelek za davčno politiko", www.finanze.gov.it. 1.1964285714285714 Associations and institutes for social security and assistance 20 . Pokojninske ustanove in zavodi ter za socialno pomoč 20. 1.1627906976744187 Details relating to registered address or, if different, tax domicile, must be specified with reference to the time of the presentation of the return. Podatki glede stalnega bivališča, in če je drugačen, domicila, morajo biti vneseni sklicujoč se na trenutek predložitve napovedi. 1.2606837606837606 Line AF32 indicate the total amount of periodic payments, including the amount of VAT payable on account and quarterly interest payments, as well as the tax and interest paid following amendament of past errors in accordance to article 13 of Legislative Decree no. 472 of 1997, relative to 2008. Vrstica AF32 navedite skupno vsoto obdobnih izplačil, vključno z akontacijo DDV in trimesečnimi interesi, ter davek in izplačane interese po spremembi mnenja, v skladu s 13. čl. Z. O. št. 472, z leta 1997, ki se nanašajo na leto 2008. 1.2253521126760563 The address of the competent office according to the fiscal domicile of the taxpayer can be found on the following websites: www.agenziaentrate.gov.it and www.finanze.gov.it. Naslov resornega urada na podlagi davčnega bivališča zavezanca je naveden na spletnih straneh www.agenziaentrate.gov.it in www.finanze.gov.it. 0.43169398907103823 Credit relating to previous year and to the first three quarters settled in F24 Credito relativo all'anno precedente e ai primi tre trimestri compensato in F24 Terjatev, ki se nanaša na leto pred in prvimi tremi trimesečji, in ki je bil kompenziran z obrazcem F24 1.1810089020771513 Line AF30 input VAT refund from tax year 2007 not requested and refund of credit requested in previous years to which the competent Office has formally rejected the right but has authorised the taxpayer to use the same credit for 2008 in the place of periodic payment or in the annual return (see also Presidential Decree no. 443 of November 10, 1997 and Circular Letter no. 134/E of May 28, 1998). Vrstica AF30 kredit DDV za davčno obdobje 2007 za katerega niste prosili za povračilo in kredit, za katerega ste prosili za povračilo v prejšnjih letih in za katere je resorni urad formalno odrekel pravico do povračila, je pa dovolil zavezancu, da uporabi kredit za leto 2008 v primeru obdobnih plačil ali letne prijave (glej tudi O.P.R. 0.9841269841269841 Line AF28 the amount to indicate corresponds to deductible surpluses relating to both the 2007 tax year and the first three quarters of 2008 used as payment on the F24 until the date of the bankruptcy or compulsory administrative liquidation order. Vrstica AF28 vsota mora odgovarjati presežkom, ki so deležni odbitka in ki se nanašajo na davčno obdobje 2007 in na prva tri trimesečja leta 2008, ki jih uporabite v kompenzaciji z obrazcem F24 do datuma izjave stečaja ali prisilnega upravnega stečaja. 1.1636363636363636 graph 3, letter b), of the TUIR (Income Tax Consolidate Act) 25. 3.odst.črka b) enotnega besedila o dohodnini (TUIR) 25. 1.2198581560283688 Line AF29 total amount of the 1% interest payments owed for quarterly payments and interest payments owed following amendament of past errors relating to periodic payments. Vrstica AF29 skupna vsota interesov v višini 1% iz naslova trimesečnih izplačil in interesov po spremembi mnenja v zvezi z obdobnimi plačili. 1.1746031746031746 The VAT registration number of taxpayer that has gone bankrupt or has been subject to compulsory administrative liquidation must always be provided. Navesti je treba identifikacijska številka DDV zavezanca v stečaju ali zavezanca, ki je podvržen prisilnemu upravnemu stečaju. 1.6 and in the cooperative's records v spisek kooperacije 1.28 TAXPAYER'S DATA In the box the following data must be indicated. V kvadratkumorajo biti navedeni naslednji podatki. 0.8 Line AF8 must be completed indicating in fields from 1 to 12 (corresponding to the twelve months of the year) output VAT arising from periodic payments made during the period prece Vrstica AF8 treba je izpolniti polja od 1 do 12 (šifre odgovarjajo dvanajstim mesecem v letu) s podatki DDV v breme, ki izhaja iz občasnih izplačil v obdobju pred začetkom stečajnega postopka ali prisilnega upravnega stečaja. 0.967741935483871 The information requested as follows must refer to the period from January 1, 2008 to the date of bankruptcy or compulsory administrative liquidation. Podatki, ki jih mora zavezanec vpisati spodaj, se morajo nanašati na obdobje od 1. januarja 2008 do datuma izjave stečaja ali upravnega prisilnega stečaja. 0.9432624113475178 Line AF4 indicate the total amount of intra-community transfers of goods and services not subject to tax, net of negative variations. Vrstica AF4 navedite skupni znesek ne obdavčljivih predaj dobrin in neobdavčljivega nudenja storitev znotraj Skupnosti, po zmanjšanju zneska. 0.6119402985074627 (if different from the registered office) (se diverso dalla sede legale) Davčni Domicil (če ne sovpada sedež) 0.9692307692307692 The line must also include any VAT deducted on the part of agri čl. Vrstica mora vključiti tudi morebitni znesek DDV, za katerega 0.6914893617021277 • electronically, directly or through qualified intermediaries in • po elektronski poti, neposredno ali potom upravičenih posrednikov, v skladu s 3. čl., 2-bis. 0.9491525423728814 Non-profit capital-based amateur sports associations 54. Amaterska športna društva ustanovljena v kapitalske neprido 1.0 Family businesses Zakonska podjetja 0.4528301886792453 Telephone or mobil phone Telefono o cellulare - Telefon ali številke prenosnik 1.380952380952381 Correction of existing return Popravki napoved roka 1.2 PART AF Sez. in 3. ods. 0.5794392523364486 ticle 10, no. 8-ter, letters b) and d), which have become taxa • predaja stavb ali delov stavb, na podlagi 10. čl., št. 8-ter, črki b) in d), ki so obdavčljivi po izbiri. 2.3442622950819674 cultural producers who have made non-taxable transfers of agricultural products in accordance with paragraph 1 of article 8, article 38-quater and article 72, as well as intra-community transfers of agricultural products included in the Table A - first part (so-called theoretical VAT). čl. in 72. čl. ter predaje znotraj Skupnosti kmečkih izdelkov, ki so vključeni v Tabelo A - prvi del (t.i. teoretski DDV). 1.1975308641975309 The details regarding the registered office must refer to the time of presentation of the return. Podatki sedeža morajo biti vneseni sklicujoč se na trenutek predložitve napovedi. 1.25 DECLARATION OF OPERATIONS CARRIED OUT DURING THE PART OF THE YEAR PRECEDING DECLARATION OF BANKTRUPTCYAND COMPULSORYADMINISTRATIVE LIQUIDATION OCCURRING IN 2008 PRIJAVAOPERACIJ, KI SO BILE IZVEDENE V DELU LETAPRED IZJAVO O STEČAJU ALI O PRISILNEM UPRAVNEM STEČAJU, KI JE POTEKALV LETU 2008 1.4779411764705883 • considerations for intra-community transgers taken from a VAT warehouse with delivery to another Member State of the European Union (paragraph 4, letter f of article 50-bis, Decree Law no. 331/1993); • protivrednosti predaj znotraj Skupnosti dobrin, ki izhajajo iz depozita DDV, s pošiljko v drugo državo članico Evropske Unije (50-bis. 1.048951048951049 • operations rcarried out in Italy by non-resident subjects in relation to domestic operators (who must issue a self-invoice, to be registered with both sales and purchase invoices), including the introduction into the country of goods originating from the Vatican City or the Republic of San Marino; • operacije ki so jih subjekti ne rezidenti izvedli v Italiji v odnosu z državnimi subjekti (ki morajo izdati avto-fakturo in jo registrirati v registru izdanih faktur in v registru nakupov), vključno z vključitvami v Državo dobrin, ki prihajajo iz Vatikana ali iz Republike San Marino; 0.8888888888888888 Court of Sodišče v 0.9731543624161074 OFFICIALRECEIVERSORCOURT-APPOINTED LIQUIDATORS The box must be completed indicating the details of the official receiver or court-appointed liquidator (name, date appointed, tax code, appointment code, telephone number), in addition to the court which issued the order with number and date. STEČAJNI UPRAVITELJ ALI LIKVIDACIJSKI UPRAVITELJ Preglednico izpolnjujete tako, da navedete podatke stečajnega upravitelja ali likvidacijnega upravitelja (ime, datum imenovanja, davčna številka, šifra funkcije, telefonska številka) ter sodišče, ki je izdalo izjavo, številko izjave in datum izjave. 0.6627218934911243 Purchases of goods from operators of the Republic of San Marino Periodic payments and amounts payable on account Acquisti da operatori della Repubblica di San Marino - Nakupi od delavcev iz Republike San Marino Versamenti periodici e acconto dovuti - Obdobna izplačila in akontacije 1.2720848056537102 Line AF3 indicate the taxable amount for operations carried out relating to the State and other subjects as set out in article 6, final paragraph, in addition to those carried out pursuant to article 7 of Decree Law no. 185 of 2008 ("VAT cash accounting scheme"), for which VAT becomes payable after the date of bankruptcy or forced administrative liquidation. V vrstico AF3 navedite davčno osnovo vezano na posle izvedene za državo in druge subjekte, v skladu s 6. členom, zadnji odstavek, ter v skladu s 7. členom zakonskega odloka št. 185 z leta 2008 (Ddv za blagajno) za katere postane DDV izterljiv po dnevu stečaja ali prisilne poravnave. 1.1866666666666668 Line AF8 must be completed indicating in fields from 1 to 12 (corresponding to the twelve months of the year) output VAT arising from periodic payments made during the period preceding the commencement of bankruptcy procedure of compulsory administrative liquidation. Vrstica AF8 treba je izpolniti polja od 1 do 12 (šifre odgovarjajo dvanajstim mesecem v letu) s podatki DDV v breme, ki izhaja iz občasnih izplačil v obdobju pred začetkom stečajnega postopka ali prisilnega upravnega stečaja. 1.3333333333333333 COMPETENT OFFICE RESORNI URAD 1.7024390243902439 The line must also include any VAT deducted on the part of agricultural producers who have made non-taxable transfers of agricultural products in accordance with paragraph 1 of article 8, article 38-quater and article 72, as well as intra-community transfers of agricultural products included in the Table A - first part (so-called theoretical VAT). čl. Vrstica mora vključiti tudi morebitni znesek DDV, za katerega lahko uveljavijo odbitek kmečki delavci, ki so izvedli ne obdavčljive predaje kmečkih izdelkov v skladu z 8. čl., prvi odstavek, 38-quater. 0.9917355371900827 Line AF4 indicate the total amount of intra-community transfers of goods not subject to tax, net of negative variations. Vrstica AF4 navedite skupni znesek ne obdavčljivih predaj dobrin neobdavčljivega znotraj Skupnosti, po zmanjšanju zneska. 1.1875 Bankruptcy or compulsory administrative liquidation order STEČAJNI UPRAVITELJ ALI LIKVIDACIJSKI UPRAVITELJ 1.141263940520446 OFFICIALRECEIVERSORCOURT-APPOINTED LIQUIDATORS The box must be completed indicating the details of the official receiver or court-appointed liquidator (name, date appointed, tax code, appointment code, telephone number and tax domicile), in addition to the court which issued the order with number and date. Preglednico izpolnjujete tako, da navedete podatke stečajnega upravitelja ali likvidacijnega upravitelja (ime, datum imenovanja, davčna številka, šifra funkcije, telefonska številka in davčno bivališče) ter sodišče, ki je izdalo izjavo, številko izjave in datum izjave. 1.0626151012891345 • considerations for performance of services as set out under paragraphs 4-bis, 5 and 6 in article 40 of Decree Law no. 331/1993 (performance of services relative to movable goods, including surveys carried out in Italy, on condition that on completion of the work the goods are delivered or transported outside the territory of the State, intra-community transport services and related intermediation services, services ancillary to intra-community transports and relative intermediation services), not subject to taxation, provided to taxable subjects of other member states. • protivrednosti za nudenje storitev v skladu s 40. čl., 4-bis., 5. in 6. čl. zakonskega odloka št. 331, z leta 1993 (nudenje storitev v zvezi z nepremičninami, vključno s preiskavami, izvedenimi v Italiji, pod pogojem da se dobrine ob koncu obdelave pošlje ali odnese izven območja države, storitve prevoza znotraj Skupnosti in odgovarjajoče storitve posredništva, stranske storitve za prevoze znotraj Skupnosti in stranske storitve za posredništvo) ki niso podvržene obdavčitvi, in ki so bile izvedene pasivnim subjektom drugih držav članic. 0.975609756097561 The line must also include any VAT deducted on the part of agricultural producers who have made non-taxable transfers of čl. Vrstica mora vključiti tudi morebitni znesek DDV, za katerega lahko uveljavijo odbitek kmečki delavci, ki so izvedli ne 1.223938223938224 It is pointed out that the area code of the town, to be indicated in the "town code" field, can be found in the list in the Appendix to the instructions relating to the UNICO (Personal Income Tax Return) 2009 PF, file 1, or in the list available at the Ministry of Economy and Finance's website at www.finanze.gov.it. Katastrska šifra, ki se navede v polje "šifra občine" se lahko povzame iz spiska iz Dodatka, navodila za izpolnjevanje obrazca UNICO 2009 PF, snopič 1, ali iz spiska, ki je na voljo na spletni strani Ministrstva za Gospodarstvo in Finance, www.finanze.gov.it. 1.8688524590163935 agricultural products in accordance with paragraph 1 of article 8, article 38-quater and article 72, as well as intra-community transfers of agricultural products included in the Table A - first part (so-called theoretical VAT). čl. in 72. čl. ter predaje znotraj Skupnosti kmečkih izdelkov, ki so vključeni v Tabelo A - prvi del (t.i. teoretski DDV). 0.46 OF WHICH TO BE PAID USING SIMPLIFIED PROCEDURE DI CUI DALIQUIDARE MEDIANTE PROCEDURASEMPLIFICATA KI GAJE TREBAIZPLAČATI S POENOSTAVLJENIM POSTOPKOM 0.7419354838709677 2) Box 2 - Average rate 2) Kvadratek 2 - Aliquota media 0.41935483870967744 Tax code of the subscriber Codice fiscale del sottoscrittore - Davčna številka podpisnika 1.1156462585034013 - 4, reserved for subjects that carry out activities identified by the code ATECOFIN 2004 27.42.0, i.e. subjects that produce aluminium and semi-processed products. - 4, namenjeno subjektom, ki izvajajo dejavnosti določene s šifro ATECOFIN 2004 27.42.0 in torej subjekti, ki proizvajajo aluminij in polobdelance. 0.9820359281437125 incorporated during the same tax period, another company that can legitimately claim the refund for the lesser of the deductible surpluses of the three year period. podjetij zaradi prekinitve nadzora in je nato v istem davčnem obdobju priključila drugo družbo, ki ima pravico, da prosi za povračilo za najmanjši presežek v triletju. 0.9644444444444444 For example, a company appointed as tax representative by a non-resident person in terms of the second paragraph of article 17, a company that enters appointment code 9 in its capacity as the beneficiary company (of a Ta primer se lahko nanaša na primer na družbe, ki so bile imenovane za davčne predstavnike subjekta brez rezidence, na podlagi 17. čl., drugi ods., ali družbe, ki navedejo številko funkcije 9, saj so podjetja-koristniki (glej 1.0558139534883721 Line VR1 must reflect the total of the credits resulting from the sum of the amounts reflected in line VL7 column 2 and in lines VL25, VL26, VL27, VL28 field 1,VL29 field 1, VL30 and VL31 of the annual VAT return form for 2008. V vrstico VR1 vpišite skupni znesek dobropisov, ki izhaja iz vsote zneskov iz vrstice VL7, stolpec 2 in iz vrstic VL25, VL26, VL27, VL28 polje 1, VL29 polje 1, VL30 in VL31 obrazca za letno napoved DDV za leto 2008. 1.1153846153846154 We wish to make it clear that with the aim of establishing Podčrtujemo, da zato, da se preveri obstoj omenjenih 1.105263157894737 Line VR2 must reflect the total of the debts resulting from the sum of the amounts reflected in line VL7 column 1 and in lines VL20, VL21, VL22, VL23 and VL24 of the annual VAT return form. V vrstico VR2 vpišite skupni znesek dolgovi, ki izhaja iz vsote zneskov iz vrstice VL7 stolpec 1, in iz vrstic VL20, VL21, VL22, VL23 in VL24 obrazca za letno napoved DDV. 1.8376623376623376 5) Box 5 - Transactions which are not subject to tax (art. 7) Box 5 must be crossed if the refund is claimed by taxpayers in terms of article 30, paragraph 3, letter d), who during 2008 predominantly carried out transactions, which were not subject to the tax by virtue of article 7. 5) Kvadratek 5 - Ne obdavčljivi posegi (7. čl.) Zavezanci prekrižajo kvadratek 5 v primeru povračila, za katerega prosijo zavezanci na podlagi 30. čl., 3. 1.5107913669064748 division company) or as the incorporating company (of an incorporated company), as well as the company that submits the VR form in its capacity as the contractual agent of the taxpayer, fall into this category. ločeno družbo) ali pridružena podjetja (pridruženih družb), ter družbe, ki predstavijo obrazec VR, ker so pogodbeni predstavniki zavezanca. 1.5782608695652174 the prevalence of the aforesaid transactions with respect to the overall amount of the transactions carried out, it is also necessary to include among the aforesaid article 7 transactions the exports and assimilated transactions in terms of articles 8, 8-bis and 9, as well as the transactions in terms of articles 40, paragraph 9 and 58 of Decree Law No. 331/93. posegov v primerjavi s skupno vsoto izvedenih posegov, je treba omenjenim posegom iz 7. čl. prišteti tudi izvoze in izenačene operacije, ki izhajajo iz 8., 8-bis in 9. člena ter posege, ki izhajajo iz 40. člena, 9. in 58. ods Z.O. 0.9195402298850575 Indicate telephone and/or mobile number and email address for any communications Telefono o cellulare Telefon ali številke prenosnik prefisso-klicna št./numero-številka 1.2738095238095237 Section 3 of this form must be completed by a company already taking part in the group payment only if, during the year it stopped forming part of the group by reason of the cessation of control and it subsequently Razdelek 3 pričujočega obrazca izpolni družba, ki se je udeležila Obračuna DDV za celo skupino podjetij samo v primeru, da je ista družba v teku leta izpadla iz skupine 0.9333333333333333 Furthermore it must include: Poleg tega je treba vključiti: 0.72 The following data must be included. V preglednici se morajo navesti naslednji podatki. 1.0757575757575757 GEIE ( European Groups of Economic Interest) Limited companies, special companies and consortia as mentioned in Arts. 31, 113, 114, 115 e 116 of the Legislative Decree no. 267 of 18 August 2000 (Italian consolidated text of the laws on the structure of local authorities) Co-ownership GEIE (Evropske skupine gospodarskega interesa) Delniške družbe, posebne družbe in konzorciji v skladu s 31, 113, 114, 115 i 116 členom zakonodajnega odloka št. 267 z dne 18. avgusta 2000 (prečiščeno besedilo zakonov o ureditvi lokalnih ustanov) Solastništvo zgradb 1.045774647887324 Welfare and social assistance entities and institutions Independent care, residence and tourism institutions Regional, provincial, and local companies and their consortia Companies, organizations and entities established abroad not classifiable otherwise, with Head Office and main focus in Italy. Pokojninske ustanove in zavodi ter ustanove za socialno pomoč Samostojna podjetja za nego, bivanje in turizem Pokrajinska, deželna, občinska podjetja in njihovi konzorciji Družbe, organizacije in ustanove, ustanovljeni v tujini, kii niso razvrščene drugače, s sedežem uprave v Italiji 1.053156146179402 • Transactions carried out in Italy by non-residents with operators settled in Italy (who must issue self-invoicing, which has to be registered both in the registry of invoices issued and in the purchases registry), including the introduction of goods into the county from Vatican City and the Republic of San Marino; • posli, ki jih v Italiji izvajajo subjekti nerezidenti za operaterje s stalnim sedežem v Italiji (ki si morajo zaračunati lastni račun in ga zabeležiti tako v register izdanih faktur kot tudi v register nakupov) vključno z uvažanjem izdelkov, ki izhajajo iz mesta Vatikan ali iz Republike San Marino; 0.8924731182795699 • commissions paid by travel agencies to intermediaries (Art. 74-ter, paragraph 8); • provizije, ki jih izplačajo potovalne agencije svojim posrednikom (8.odstavek člena 74ter); 0.9717948717948718 Statements provided for by Art. 8, paragraph 4 of Presidential Decree no. 322 of 22 July 1998, the form must be presented by the receivers or court-appointed liquidators, within four months of appointment date, exclusively electronically, directly or through qualified intermediaries as provided for in Art. 3, Paragraph2-bis and 3 of Presidential Decree no. 322 of 22 July 1998. Napoved, ki jo predvideva 4. odst., 8. člena odloka predsednika republike (D.P.R.) št. 322 z dne 22. julija 1998, morajo predložiti likvidacijski upravitelji v roku štirih mesecev od dneva imenovanja, izključno v elektronski obliki, neposredno ali preko pooblaščenih posrednikov, kot opredeljujeta odstavka 2-bis in 3, 3. člena odloka predsednika republike (D.P.R.) št. 322 z dne 22. julija 1.06993006993007 • internal and intra-community purchases, import of scrap metal, industrial gold, pure silver and gold for investment purposes, taxable following option; • notranji nakupi, nakupi znotraj EU in uvoz železnine, industrijskega zlata, čistega srebra in investicijskega zlata, obdavčljivega po izbiri; 1.3888888888888888 Acknowledged associations Priznana združenja 0.9193548387096774 Religious organizations and mutual associations Hospitals Dobrodelne organizacije in družbe za vzajemno pomoč Bolnišnice 1.030674846625767 Sector 1 must include the amount of transactions carried out by applying "reverse charge" and transactions carried out with public administrations applying Art. 17-ter. V polju 1 mora biti vključen tudi obdavčljiv znesek poslov, opravljenih z uporabo režima reverse charge in poslov, izvedenih za javne uprave z uporabo člena 17ter. 1.4787878787878788 This section must include information relative to the receiver or court-appointed liquidator (name, appointment date, tax code, appointment code, telephone number and name of the court which issued the order ,with case number and date included. skega upravitelja (ime, datum imenovanja, davčna številka, šifra funkcije, telefonska številka) ter sodišče, ki je izdalo odredbo, številko odredbe in datum odredbe. 0.7941176470588235 Consortia with legal entity Konzorciji s statusom pravne osebe 0.9420289855072463 • purchases of truffles from amateur and occasional vendors who do not have a VAT number (Art. 1, paragraph 109,Law no. 311/2004); • nakupi tartufov s strani ljubiteljskih in priložnostnih prodajalcev, ki niso zavezanci DDV (109. odstavek 1. člena, zakon št. 311/2004); 1.4130434782608696 Companies Partially Limited by Shares Limited Liability Companies Družbe z omejeno odgovornostjo Delniške družbe 0.9369369369369369 • Payment due intra-community purchases relative to non taxable publications by libraries, universities; • protivrednosti nakupov znotraj EU tujih publikacij s strani univerzitetnih knjižnic, ki niso podvržene davku; 1.0357142857142858 Financial public institutions Javne negospodarske ustanove 1.027027027027027 • purchases of services by subcontractors in the construction sector without charging taxes as mentioned in Art. 17, paragraph 6, letter a), (see Circular letter no. 37, 29th December 2006); • nakupi storitev, ki jih nudijo podizvajalci v gradbeniškem sektorju, brez bremenitve davka, v skladu s črko a), 6. odstavka, 17. člena (glej okrožnico št. 37 z dne 29. decembra 2006); 0.9659863945578231 • purchases of mobile phones or microprocessors as mentioned in Art. 17, paragraph 6, letters b) and c), (see Circular letter no. 59 of 2010); • nakup mobilnih telefonov in mikroprocesorjev skladno z navedenim pod črkama b) in c), 6. odstavka, 17. člena (glej okrožnico št. 59 iz leta 2010; 0.8359683794466403 • Payment due for transfers intra-community as mentioned in Art. 41 Law Decree, no. 331 of August 30th 1993 converted by Law no. 427 of October 29th 1993, which includes situations in which the national transferor delivers goods for a EU client in a member State different from the one to which it belongs and/or when the national transferor has the same goods delivered by its own EU suppliers to an assignee of another EU • protivrednosti cesij znotraj EU, v skladu z 41. čl. zakonskega odloka št. 331 z dne 30. avgusta 1993, spremenjenega z zakonom št. 427 z dne 29. oktobra 1993, med katere spada bodisi primer, ko nacionalni odstopitelj predaja blago v ime svojega kupca države članice znotraj EU, ki pa je drugačna od države slednjega, kot primer predaja blaga s strani državnega subjekta s pomočjo lastnega dobavitelja znotraj EU za predajo dobrin prevzemniku druge države članice, ki mora torej izplačati davek za ta pose; 1.14375 It is underlined that the bankruptcy trustee or liquidation administrators must also submit an annual statement relative to the entire tax year, made up of two forms: the first for all accounting registered during the calendar year prior to the bankruptcy statement or compulsory administrative liquidation and the second for accounting registered after these dates. Skrbnik ali stečajni upravitelj mora prav tako vložiti letno prijavo v zvezi s celotnim davčnim obdobjem, ki jo sestavljata dva obrazca: prvi obrazec je namenjen poslom, izvedenim v delu koledarskega leta pred izjavo stečaja ali prisilne poravnave, drugi obrazec pa je namenjen poslom, ki so bili izvedeni po tem datumu. 1.0705882352941176 Other entities and institutions recognized as legal entities Consortia with no legal entity Druge ustanove in zavodi s statusom pravne osebe Konzorciji brez statusa pravne osebe 1.2307692307692308 Simple, irregular and de facto companies Collective partnerships Enostavne, nevpisane in stvarne družbe Osebne družbe 0.8230088495575221 Religious organizations and mutual associations Other organizations of people or assets Trust Dobrodelne organizacije in družbe za vzajemno pomoč Druge organizacije oseb in dobrin Trust (monopolna združenja) 0.5625 SECTION 1 RAZDELEK 2 Posli 0.6666666666666666 Non-profit amateur sports clubs established as Limited Companies Trust Ljubiteljska športna društva, ustanovljena kot kapitalske nepridobitne družbe Trust (monopolna združenja) 1.1384615384615384 Line AF21 Total VAT due relative to the following types of transactions for which, according to specific regulations, VAT is owed by the transferee: Vrstica AF21 znesek dolgovanega DDV za naslednje vrste poslov, ki ga mora na podlagi posebnih določil za DDV poravnati prodajalec: 0.9577464788732394 Acknowledged, non-acknowledged and de facto associations Foundations Priznana združenja, nepriznana združenja in stvarna združenja Fundacije 0.9536679536679536 • Payment due for objectively non taxable intra-community purchases carried out without using plafond, including those relative to goods destined to be introduced into VAT deposits as mentioned in Art. 50-bis, paragraph 4, letter a, Law Decree no. • protivrednosti za nakupe znotraj EU, ki so objektivno neobdavčljivi in so bili izvedeni brez uporabe plafona, vključno s tistimi, ki se nanašajo na blago, namenjeno v vnosu v zaloge DDV, v skladu s črko a), 4. odstavka, člena 50-bis zakonodajnega odloka št. 1.4285714285714286 • purchases of buildings or portions of buildings as capital goods as mentioned in Art. 10, n. 8-ter, letters b) and d); • nakup objektov ali delov objektov skladno s črkama b) in d), členov 10, št. 8-ter; 0.9811320754716981 • purchase of energy goods and services for which taxes are owed by the assignee as mentioned in Art. 17, paragraph 6, letters d-bis), d-ter) and d-quater). • nakup blaga in storitev v sektorju energetike, za katere je davek dolžan poravnati prodajalec, v skladu s črkama d-bis) in d-quater), 6. odstavka, 17. člena. 0.8514851485148515 Collective partnerships and similar as per Art. 5, Paragraph 3, letter b), of the TUIR Kolektivne družbe ali podobne v skladu s 5. členom, 3.odst., črka b) TUIR Enostavne komanditne družbe 1.0566037735849056 • tax credit utilized during the opening of the year of insolvency proceedings, conceded by savings management companies as mentioned in Art. 8, Law Decree 351 of 2001. • terjatve, uporabljene v letu postopka plačilne nesposobnosti, odstopljene s strani družbe za upravljanje s prihranki, v v skladu z 8.členom zakonskega odloka 1.0252525252525253 Line AF26 tax payable (entered in column 1) determined by the difference between line AF22 and AF25, that is input tax (entered in column 2) resulting from the difference between line AF25 and line AF22. Vrstica AF26 dolgovani znesek (navede se v stolpcu 1), določen na podlagi razlike med vrstico AF22 in vrstico AF25, oziroma terjatev DDV, določen na podlagi razlike med vrstico AF25 in vrstico AF22. 0.7741935483870968 SECTION 3 Payment of tax RAZDELEK 1 Podatki o dejavnosti 0.85625 • Payment due for intra-community purchases exempt from tax as mentioned in Art. 10 and again in Art. 42, paragraph1 Law Decree 331/1993; • protivrednosti za nakupe znotraj EU, ki so oproščeni davka v skladu z 10. členom, na katerega se sklicuje 1. odstavek 42. člena zakonodajnega odloka 331/1993; 1.1396396396396395 Line AF30 VAT credit of the tax year prior to bankruptcy or compulsory administrative liquidation for which a refund has not been requested and credit for which a refund was requested in previous years for which the competent Office formally denied the right to the refund but has authorized the taxpayer to use said credit for the year of the opening of insolvency proceedings as periodic payment or annual return (see Presidential Decree 10th November 1997, no. 443 and Circular no. 134/E May 28th 1998). Vrstica AF30 terjatev DDV iz davčnega obdobja pred stečajem ali prisilno poravnavo, ki ni bila zahtevana v povračilo, in zahtevano povračilo za terjatev v predhodnih davčnih obdobjih, za katere je pristojni urad formalno zanikal pravico do povračila, vendar je pooblastil davčnega zavezanca, da lahko samo terjatev uporabi za leto, v katerem je bil odprt postopek plačilne nesposobnosti v okviru rednih izplačil ali letne prijave (gl. tudi ODL. 1.0125 • extraction of goods from VAT deposit as mentioned in Art. 50-bis Law Decree no. • črpanje dobrin iz depozitov DDV na podlagi člena 50-bis, zakonskega odloka št. 0.7350993377483444 Further information refer to the instructions for the compilation of the VH part of the annual VAT return form. V polju 13 navedite znesek morebitne upravičene akontacije Za dodatne informacije si oglejte navodila za izpolnitev preglednice VH v letni prijavi DDV. 1.0210526315789474 Line AF22total OUTPUT VAT resulting from the sum of the amounts indicated in lines AF20 and AF21. Vrstica AF22 skupni znesek DDV v breme, ki izhaja iz seštevka zneskov v vrsticah IAF20 in AF21. 1.1 Line AF20 total VAT relative to taxable transactions as mentioned in Lin AF10, Sector 2. Vrstica AF20 višina DDV za obdavčljive posle, prenesena iz polja 2 vrstice AF10. 0.6333333333333333 Limited partnership Družbe z omejeno odgovornostjo 1.8721804511278195 • Payment due for intra-community transfers of agricultural products both included and not included in Table A Section 1 of the D.P.R no. 633 1972 attachment, carried out by agricultural producers as part of a special regime as mentioned in Art. 34; repubilke D.P.R. št. 633 iz leta 1972, opravljene s strani kmetijskih proizvajalcev, vključenih v posebni režim na podlagi 34. člena; 0.8724489795918368 • Payment due for intra-community purchases carried out without paying VAT using plafond, as mentioned in Art. 8, 8-bis and again in Art. 42 paragraph 1 of the Law Decree. • protivrednosti za nakupe znotraj EU, ki so bili izvedeni brez plačila davka, z uporabo plafona, v skladu s členi 8, 8-bis in 9, ki jih navaja 1. odstavek 42. člena zakonodajnega odloka 331/1993; 0.8019323671497585 • Payment due for intra-community transfer of goods extracted from a VAT deposit with delivery towards another member State 50-bis, paragraph 4, letter f, Law Decree. • protivrednosti cesij dobrin znotraj EU, ki se nanašajo na dobrine, iz zalog DDV, s pošiljanjem v drugo državo članico Evropske skupnosti (črka f, 4. odstavka člena 50bis, zakonodajnega odloka št.331/1993). 0.9285714285714286 Hospitals 19. Bolnišnice 19. 0.7916666666666666 Person temporarily living in Italy 04. Oseba, ki začasno prebiva na ozemlju Italije 04. 0.9259259259259259 The submission of this form electronically may be carried out: 1) directly; Predložitev tega obrazca elektronsko se izvede na naslednji način: 1) neposredno; 1.186046511627907 Where possible, indicate the date of incorporation. Navedite, kjer je možno, datum ustanovitve. 0.7111111111111111 If the death occurred before 3 October 2006 Form 4 must be used. V primeru, da je smrt nastopila pred 3. oktobrom 2006 je treba uporabiti prejšnji obrazec. 1.0930232558139534 2 - Coexistence of several special VAT systems. 2 - Coesistenza di più regimi speciali IVA. 1.1898734177215189 It is pointed out that transformation does not entail the allocation of a new tax code number. Treba je poudariti, da preoblikovanje ne pomeni dodelitev nove davčne številke. 1.0454545454545454 in accordance with the decree of 30 July 2009; e) v skladu z odlokom z dne 30. julija 2009; 1.1333333333333333 Other types of direct applications Druge vrste neposrednih zahtev 0.9864864864864865 3) as many forms as the number of the participants in the transformation. 3) toliko obrazcev, koliko je subjektov, ki so udeleženi v preoblikovanju. 0.7037037037037037 SEX: write "F" (female) or "M" (male). SPOL: navedite "F" (ženski spol) ali "M" (moški spol). 1.0606060606060606 Third party applications (type "T") Zahteva za tretjo osebo (tip "T") 1.0 Information on the processing of personal data (art. 13 D.LGS. Informativa sul trattamento dei dati personali (art. 13 D.lgs. 1.0526315789473684 b) Submission via the Fisconline channel b) Predložitev preko kanala Fisconline 1.2028985507246377 In both cases, it is possible to delegate another person to submit the application. V obeh primerih je mogoče pooblastiti tretjo osebo, da vloži zahtevo. 1.203883495145631 When filling in the form, do not include any special characters (for example, the surname Müller should be written Mueller). Pri izpolnjevanju se ne sme uporabiti posebnih znakov (npr. priimek Müller se izpiše v obliki Mueller). 1.3854166666666667 Personal data collected will be treated in accordance with the principles outlined in the Code regarding protection of personal data. Zbrani osebni podatki se obravnavajo v skladu z načeli iz Pravilnika o varstvu osebnih podatkov. 0.859375 Non-resident student enrolling at school/university 02. Študent, ki prebiva drugje zaradi vpisa v šolo / na univerzo 02. 1.0357142857142858 Professional associations 35. Združenja profesionalcev 35. 0.6875 Line AF31 this line must include: Vrstica AF31 v to vrstico je potrebno vključiti: 1.0909090909090908 no. 146/E of the 10th of June 1998). št. 146/E z dne 10. junija 1998). 1.1666666666666667 Enter Municipality of birth. Navedite rojstno občino. 1.4285714285714286 PURCHASES. zakupa. 1.4545454545454546 to the formation of the ceiling. k oblikovanju plafona. 1.1 Financial public institutions 15. Javne gospodarske ustanove 15. 1.2 For example, Na primer, 0.8666666666666667 Special cases Posebni primeri 1.1875 It is also necessary to complete the other parts, taking care to indicate the details that have changed following the transformation. Prav tako je treba izpolniti druge preglednice in paziti, da se navedejo sprememnjeni podatki po preoblikovanju. 0.9541284403669725 4.1.2 - TAXPAYER'S DATA In the box, which must always be completed, the following data must be provided: 4.1.2 - PODATKI ZAVEZANCA V kvadratku, ki ga je treba vedno izpolniti morajo biti navedeni naslednji podatki: 1.2148148148148148 To transliterate special characters into the Latin alphabet, please refer to the Decree of the Ministry for Public Administration and Innovation of 2 February 2009. Za transkripcijo posebnih znakov v latinici je potrebno upoštevati Odlok ministra za javno upravo in inovacije z dne 2. februarja 2009. 0.7835051546391752 In all cases, all sections of PART D - RESIDENCE OVERSEAS must be filled in. V vsakem primeru pa morajo izpolniti RAZPREDELNICO D - PREBIVALIŠČE V TUJINI v vseh njenih delih. 1.1904761904761905 PLEASE NOTE: the form must be exclusively submitted electronically in the case of communication of cessation, merger, concentration or transformation. POZOR: obrazec se predloži izključno elektronsko v primeru obvestila o prekinitvi, spojitvi, koncentraciji ali preoblikovanju. 0.9827586206896551 The Part is reserved for suppliers of habitual exporters. Razpredelnica je namenjena dobaviteljem rednih izvoznikov. 1.05 3) the company among professionals (s.t.p. 3) združenjem strokovnjakov (it.: s.t.p. 0.759493670886076 Residents in Italy must indicate their registered residence. Osebe s prebivališčem v Italiji morajo navesti prijavljeno stalno prebivališče. 0.8709677419354839 • those habitually exercising tax consulting activity; • tisti, ki običajno opravljajo dejavnost davčnega svetovanja; 1.1578947368421053 Shipping companies 27. Ladijske družbe 27. 1.0833333333333333 hand delivery at the headquarters of the competent Regional Directorate, that is, at the Taxpayers' Division in Via Giorgione, 106 - 00147 Rome from Monday to Friday, from 9:30 a.m. to 1:00 p.m.) ročno (na sede žu pristojne Deželne komisije oziroma na oddelku za davkoplačevalce - Divisione Contribuenti, via Giorgione, 106 - 00147 Roma od ponedeljka do petka, od 9h30 do 13h) 0.935064935064935 • Ministry of the Economy and Finance, Via XX Settembre 97 - 00187 Rome; • Ministrstvu za Gospodarstvo in Finance, ulica XX Settembre, 97 - 00187 Rim; 1.1029411764705883 applicant type 13), you must also cross box 3, indicating the date of death gatelja 13) je potrebno označiti tudi polje 3 z navedbo datuma smrti 0.84375 in lines 2 and 3 and subtracting the amount in line 8. znesek iz vrstic 2 in 3 ter se deli znesek v skladu z vrstico 8. 1.1777777777777778 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. Za zaokrožanje je potrebno upoštevati prve 3 decimalne številke; npr. odstotek 0,502 se zaokroži na 1, odstotek 7,500 se zaokroži na 7. 0.9555555555555556 - PART VI - RECEIVED DECLARATIONS OF INTENT - RAZPREDELNICA VI - SPREJETE IZJAVE O NAMERI 1.0303030303030303 In order to ensure that each user's personal details remain secure and confidential, certain operations require the use of the PIN code. Za zagotovitev varnosti in zaupnosti osebnih podatkov posameznega uporabnika nekatere operacije zahtevajo uporabo osebne kode (PIN). 1.0294117647058822 Persons responsible for providing the tax code on behalf of a third party, such as welfare bodies, banks, Osebe, odgovorne za navedbo davčne številke tretje osebe, kot npr. zavodi za socialno skrbstvo, banke, 0.7346938775510204 Date of termination of the procedure Data di fine procedura Datum zaključitve postopka 1.1531100478468899 • purchases relating to operations which fall under special margin schemes regulated by Decree Law 41/1995, and subsequent modifications carried out by persons who apply the analytical, global method, including auction houses (see Appendix); • nakupi povezani s posli, ki spadajo v režim marže, ki ga ureja zakonski odlok št. 41/1995, ki jih izvedejo subjekti, ki uporabljajo analitično in globalno metodo, vključno z dražbenimi hišami (glej Dodatek); 1.4782608695652173 1 - List of companies in the group 1spisek družb v skupini 1.1125 in the case of REQUEST FOR ALLOCATION OF TAX CODE NUMBER by subjects who do not have one. v primeru ZAHTEVKA ZA DODELITEV DAVČNE ŠTEVILKE za subjekte, ki številke nimajo. 0.9202898550724637 For a direct application (applicant type "D"), in person or through a delegate, only the applicant must sign and date the form. V primeru neposredne zahteve (vrsta vlagatelja "D"), osebno ali prek pooblaščenca, mora vlagatelj izpolniti samo datum in vlogo podpisati. 1.2923076923076924 It is pointed out that the other lines of the current section must not be completed. Poudarjamo, da drugih vrstic tega razdelka ni potrebno izpolniti. 1.0619469026548674 • each controlled company must file an annual return, with no attachments, using the methods described in paragraph 1.2; • kontrolirane družbe morajo predložiti vsaka svojo letno napoved brez priloge z načini opisanimi v odstavku 1.1; 0.6666666666666666 provinces of Trento and Bolzano. uradi v Avtonomnih pokrajinah Trento in Bolzano. 1.2571428571428571 Art. 74 - paragraph 6 - ENTERTAINMENT AND GAMES - Application of the ordinary VAT regime 74. člen - 6. odstavek - zABAVA In IGre - Uporaba navadnega režima ddV 0.989247311827957 It is pointed out that in such a case the form must be exclusively submitted electronically. Vedeti je treba, da mora biti v tem primeru obrazec predložen izključno v elektronski obliki. 1.3228346456692914 if the applicant is submitting the request for a third party, also possible through a delegate (please see the list of cases under the paragraph What is this form for?) če vlagatelj vloži zahtevek za tretjo osebo, tudi prek pooblaščenca (glej seznam možnih primerov v odstavku Čemu služi obrazec) 0.8867924528301887 donations to associations of social assistance; Prostovoljni prispevki za združenja za socialno pomoč 0.875 Users can apply to use the Fisconline service in 3 ways: Vklop storitev Fisconline se lahko zahteva na 3 različne načine: 0.9690721649484536 INTERNET SERVICE PROVIDER: please specify the entity providing with Internet access and space. INTERNET SERVICE PROVIDER: treba je navesti subjekt, ki nudi dostop in prostor na internet mreži. 1.3095238095238095 MUNICIPALITY OF BIRTH (or foreign state): write the full name of the municipality of birth; if the place of birth is in a foreign state, please indicate which state. OBČINA (ali tuja država) ROJSTVA: v celoti izpišite ime občine rojstva; če je kraj rojstva v tujini, navedite ime tuje države. 0.9883720930232558 • by phoning the automatic answering service on 848.800.444 and following the instruc • prek telefona z uporabo avtomatskega odzivnika na telefonski številki 848.800.444 po 1.1470588235294117 In the case of discontinuance of an activity, the refund is due without limits V primeru prekinitve dejavnosti se povračilo uveljavi brez omejitev. 1.361842105263158 In particular, article 2506 septies of the civil code provides for two forms of division: - total division, with which the divided company transfers its entire equity to several more pre-existing or newly se Predvsem 2506. člen civilnega zakonika predvideva dve obliki odcepitve: - popolna odcepitev s katero odcepljena družba prenese celotno premoženje na več 1.5161290322580645 - request the refund thereof, if the conditions and requirements listed in article 30 are met. - zahteva povračilo, če obstajajo pogoji navedeni v 30. členu. 1.3454545454545455 Heir on behalf of a deceased person (for a declaration of estate, etc) 14. Dedič za umrlo osebo (za izjavo o dedovanju, drugo) 14. 0.9104477611940298 This application may be: - for yourself (direct application). Zahtevek se lahko vloži: - zase (neposredna zahteva oziroma vloga). 1.048780487804878 DEDUCTIBLE GROUP SURPLUSES (PREVIOUS YEARS) ODBITNI PRESEžKI SKUPINE (PREDHODNA LETA) 0.6741573033707865 OWN MERGER: more entities merge and constitute a new entity. LASTNA SPOJITEV: v primeru, da se več subjektov spoji in tvori novo ustanovljeni subjekt. 1.0 Hospital entities Bolniške ustanove 1.2121212121212122 COMMUNICATION OF OPTIONS AND REVOCATIONS OBVEŠČANJE O OPCIJAH IN PREKLICIH 1.126865671641791 in the case of participation in an concentration operation, indicate in the fields provided the tax codes (if allocated) of all participating subjects. v primeru udeležbe v poslih koncentracije navedite davčne številke v ustrezna polja ( če so bile dodeljene) vseh udeleženih subjektov. 1.0336538461538463 SURNAME - NAME: these must be written without abbreviations as shown in the identification document, written in block letters, without honorific or any other titles, indicating at least one character for each space. PRIIMEK - IME: podatki morajo biti navedeni brez okrajšav, kot so navedeni v osebnem dokumentu, napisani z velikimi tiskanimi črkami, brez častnih ali drugih nazivov, v vsakem polju pa mora biti vsaj en znak. 0.9956521739130435 If the application is for a minor or a person with a limited capacity to act, the parent or other guardian must produce a valid identification document and proof of identity of the person for whom they are making the application. Če je zahteva vložena za mladoletno osebo ali osebo z omejenimi sposobnostmi delovanja, mora starš ali drugi predstavnik pokazati svoj veljaven osebni dokument in dodatno dokazilo o istovetnosti osebe, na katero se zahteva nanaša. 0.8292682926829268 Other possible tax codes allocated MOREBITNE DRUGE DODELJENE DAVČNE ŠTEVILKE 1.4181818181818182 Indicate the code taken from "Table of exceptional events" of the instructions Navedite šifro iz "Tabele izrednih dogodkov" iz navodil 1.0502283105022832 In the case of cessation or of merger, concentration or transformation this form must be submitted, exclusively in electronic form, within thirty days of the date on which the cessation or other operations listed above took place. V primeru prekinitve dejavnosti ali združitve, koncentracije ali preoblikovanja se ta obrazec predloži izključno v elektronski obliki v tridesetih dneh od dneva prekinitve dejavnosti ali zgoraj navedenih pravnih poslov. 1.1090909090909091 4 - Flat-rate calculation of tax or reduction of taxable base 4 - Pavšalno določanje davka ali znižanje davčne osnove 1.024390243902439 headquarters or main activity in Italy 23. sedež oziroma glavni objekt v Italiji 23. 0.8351063829787234 In terms of article 34 agricultural producers are: a) subjects who carry out the activities referred to in article 2135 of the Italian Civil Code, as well as Za kmetijskega proizvajalca se v skladu s 34.členom , drugi odstavek štejejo: a) subjekti, ki opravljajo dejavnosti, ki so navedene v 2135. členu civilnega zakonika in tisti, ki opravljajo 1.238532110091743 This line must not include the sum of the purchases of intra-community services, which is already included in field 1 of the same line. Vrstica ne sme vključiti zneska nakupov storitev znotraj Skupnosti, ki je že vključen v polju 1 iste vrstice. 0.9583333333333334 Method of completion of Section 3-A of Part VF Način izpolnjevanja Razdelka 3-A, Preglednice VF 1.4642857142857142 3 - Guarantees of the controlling company 3 - Jamstva kontrolne družbe 1.072289156626506 • to access services available online (e.g. the "Cassetto fiscale" where taxpayers can ac • za dostop do storitev na spletu (npr. »davčni predal«, ki omogoča davkoplačevalcu 0.8369565217391305 Residents overseas may submit the form to the Italian diplomatic or consular representation in their country of residence or to any Revenue Agency office. Rezidenti v tujini lahko obrazec predložijo pri italijanskem diplomatskem ali konzularnem predstavništvu v državi stalnega prebivališča ali pri katerem koli uradu Agencije za prihodke. 1.0397727272727273 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. Posledično v primeru ločenega vodenja knjigovodstva se lahko izkaže, da mora zavezanec izvajati mesečno izplačilo za eno (ali več) dejavnosti in četrtletno za druge dejavnosti. 1.0459770114942528 It is pointed out that in such cases the form must be submitted to a Revenue Agency office. Vedite, da mora biti v tem primeru obrazec predložen pri uradu za Agencije za Prihodke. 0.6379310344827587 Subcontracting in the building sector Subappalto nel settore edile Podzakup v gradbenem sektorju 0.8034188034188035 • a parent or another guardian on behalf of a minor or a person with a limited capacity to act • zahtevek vloži starš ali drug predstavnik v imenu mladoletne osebe ali osebe, ki ima omejene sposobnosti delovanja, 1.0566037735849056 COMMUNICATION OF MERGER, CONCENTRATION OR TRANSFORMATION OBVESTILO O SPOJITVI, KONCENTRACIJI IN PREOBLIKOVANJU 1.1418918918918919 Hence, non-resident entities who have the intention to make use of a certain institution instead of a previously adopted one shall close their existing VAT number first. Subjekti brez stalnega bivališca, ki želijo izbrati eno ustanovo namesto druge že izbrane, morajo predhodno poskrbeti za zaprtje svoje številke DDV. 1.0515021459227467 • those entered as of 30 September 1993 in the registers of experts kept at the chambers of commerce for the taxes sub-category, holding a university degree in jurisprudence or economics and commerce, or the equivalent, or an accounting diploma; • tisti, ki so bili na dan 30. septembra 1993 vpisani kot strokovnjaki in izvedenci v gospodarskih zbornicah za podkategorijo dajatev; diplomanti iz področja prava ali ekonomije, z enakovredno diplomo, ali z diplomo iz računovodstva; 0.8428571428571429 For further details see Circular no. 193/E of 23 July 1998. Za dodatne poglobitve glej okrožnico št. 193/E iz dne 23. julija 1998. 0.9956521739130435 Residents overseas must indicate their tax domicile, which is where the applicant earns his/her income or, if this occurs in several Municipalities, where the most income is earned (Article 58 of Presidential Decree No 600/1973). Osebe s prebivališčem v tujini morajo navesti davčni domicil, ki ustreza kraju, kjer proizvajajo dohodek, oziroma, če dohodek proizvajajo v več občinah, navedejo kraj, kjer proizvajajo najvišje dohodke (58. člen OPR št. 600/1973). 1.0071942446043165 If more than one condition exists justifying the claim for a refund, the taxpayer can set out the information relative to one or more cases. V primeru, da obstaja več pogojev, ki upravičujejo prošnjo za povračilo, lahko zavezanec navede ustrezne podatke za enega ali več primerov. 1.150943396226415 The taxable amount and the tax relative to the imports of gold material, semi-processed gold products and imports of pure silver are to be highlighted, in fields 1 and 2 respectively. Davčna osnova in davek, ki se nanašata na uvoz zlatega materiala, pol-izdelanih zlatih izdelkov in na uvoz čistega srebra, morata biti zapisana v polji 1 in 2. 1.287958115183246 The undersigned does hereby declare, pursuant to article 47 of the Decree of the President of the Republic no. 445 of 28 December 2000, that the following conditions provided for by article 38-bis, third paragraph, letters a), b) and c), are met: Podpisani v skladu s 47. členom odloka Predsednika republike št. 445 z dne 28. decembra 2000 izjavljam, da izpolnjujem pogoje, predvidene s tretjim odstavkom, črka a), b) in c), člena 38-bis: 1.0588235294117647 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. Kar zadeva ustreznost vsakega obdobja (mesec ali četrtletje), mora biti naveden, kot je bilo že zgoraj pojasnjeno, znesek, ki ga je treba plačati za tisto obdobje, čeprav plačilo ni bilo potem izvedeno v predvidenem roku. 0.8404907975460123 Italy for paid work or family reunification; - Police Stations: for foreign citizens who are applying for or renewing a residence permit. ozemlje države zaradi zaposlitve ali ponovne združitve družine; - Policijskih Prefektur za tuje državljane, ki zahtevajo izdajo ali podaljšanje dovoljenja za prebi 1.2416666666666667 NOTE: in case the successors are not intended to continue the activity of the deceased tax payer, they shall fill out the AA9 form (natural persons). POZOR: če dediči ne nameravajo nadaljevati dejavnosti pokojnega zavezanca, morajo izpolniti obrazec AA9 (fizične osebe). 1.0340909090909092 1 Legal, negotiation or actual representative, Managing Director 3 Bankruptcy administrator 1 Zakonski, pogajalski ali stvarni zastopnik, družbenik upravitelj 3 Stečajni upravitelj 1.088235294117647 NOTE: clarification and further details regarding the different types of transactions to be indicated in this section are given in the instructions for the completion of the annual VAT declaration and the related appendix. POZOR: pojasnila in poglobljene informacije o različnih tipologijah operacij, ki jih je treba navesti v pričujočem razdelku, najdete v navodilih za izpolnitev letne prijave DDV in v odgovarjajoči prilogi. 1.0451612903225806 The box must also be crossed in the case of changes of details as a result of mergers, concentrations or transformations (see instructions for completing Part D). Kvadratek se prav tako izpolni v primeru spremembe podatkov zaradi združitve, koncentracije, preoblikovanja (glej navodila za izpolnjevanje preglednice D). 1.5 In both cases, indicate the date on which the merger operation occurred. V obeh primerih se navede datum posla združitve. 1.1595092024539877 When the return is signed by the body carrying out the accounting audit, the return is certified as having been verified in accordance with article 2, paragraph 2 of Decree no. 164 of 1999. S podpisom izjave s strani subjektov, ki izvajajo računovodsko kontrolo, se potrdi izvajanje kontrole v skladu z 2. odstavkom 2. člena odloka št. 164 iz leta 1999. 0.9230769230769231 Art. 74 - paragraph1 - PUBLISHING - Application of the tax on the basis of number of copies sold delle copie vendute - 74. člen 1. odstavek - zAloŽnIŠtVo - Uporaba davka glede na število prodanih kopij 1.0 Reserved for C.A.F. Riservato al C.A.F. 0.5740740740740741 T APPLICATION FOR A THIRD PARTY T RICHIESTA PER SOGGETTO TERZO ZAHTEVA ZA TRETJO OSEBO 1.2340425531914894 Art. 36 - paragraph 3 - CARRYING OUT OF SEVERAL ACTIVITIES 36. člen 3. odStAVeK - IzVAJAnJe VeČ deJAVnoStI 1.0837696335078535 • persons responsible for providing the tax code on behalf of a third party, such as welfare bodies, banks, sports associations, etc. (pursuant to Article 6, paragraph 2, of Presidential Decree No 605/1973). • zahtevek vložijo osebe, odgovorne za navedbo davčne številke tretje osebe, kot npr. zavodi za socialno skrbstvo, banke, športna društva, ipd. (skladno z 2. odst. 6. člena OPR št. 605/1973). 0.7911392405063291 • judicial bodies (including courts) or Equitalia Giustizia SpA, for the recovery of tax credits for costs regarding a debtor • zahtevek vložijo sodni organi (tudi sodišča) oziroma podjetje Equitalia Giustizia SpA za namen izterjave davčnih dolgov za sodne stroške s strani dolžnikov, 1.1444444444444444 Amounts must always be written with their first two decimal numbers, even when these are equal to zero. Zneski morajo biti vedno navedeni s prvima dvema decimalkama, četudi sta ti dve enaki nič. 1.2962962962962963 The priority payment of the refund is made for an amount not exceeding the total amount of the tax applied to the aforementioned operations. Prednostno izplačilo povračila se prizna za zneske, ki ne presegajo skupnega zneska davka za navedene posle. 1.3076923076923077 OTHER INFORMATION AT THE COMMENCEMENT OF ACTIVITIES DRUGE INFORMACIJE OB ZAČETKU DEJAVNOSTI 0.7777777777777778 PERSONS AFFECTED BY EXCEPTIONAL EVENTS (Completion of line VA10 Dodatek SUBJEKTI, KI SO JIH PRIZADELI IZREDNE DOGODKE (Izpolnjevanje vrstice VA10 1.0217391304347827 PLEASE NOTE: in cases of merger or concentration, whether they have led to the subject ceasing to exist or not, this form must be submitted by all subjects participating in the aforementioned operations, taking care to complete Part D. POZOR: v primeru spojitve in koncentracije, katerih posledica je bila ali ne prekinitev dejav nosti subjekta; obrazec predložijo vsi tisti subjekti, ki so sodelovali v omenjenih poslih, ki so poskrbeli za izpolnitev preglednice D. 0.9047619047619048 Data pertaining to suspended amounts following the COVID-19 health emergency Podatki v zvezi z dolgovanimi zneski zaradi ukrepov za zajezitev epidemije covid-19. 1.3037037037037038 Persons who do not have the right to assistance from the Italian National Health Service (SSN) may apply for the tax code card at the same time by crossing the appropriate box. Kdor ni upravičen do državnih zdravstvenih storitev (SSN), lahko obenem zahteva izdajo davčne izkaznice tako, da označi ustrezno polje. 1.197080291970803 In the specific case of a tax domicile being established with the Tax Authorities (Article 59 of Presidential Decree No 600/1973) this part should not be filled in. V posebnem primeru davčnega domicila, ki je določen z ukrepom finančne uprave (59. člen OPR št. 600/1973), se razpredelnico pusti prazno. 0.825 c) the social security and insurance contributions have been made. c) sono stati eseguiti i versamenti dei contributi previdenziali e assicurativi. 1.0672268907563025 • considerations for intra-community purchases of foreign publications on the part of university libraries, not subject to tax; • protivrednosti nakupov znotraj Skupnosti tujih publikaciji s strani univerzitetnih knjižnic, ki niso podvržene davku; 1.0979591836734695 The form must be signed, failing which it is null and void, by the legal or contractual representative or, in the case of submission of the form to request the allocation of a tax code to third parties (Box 5 in Part A), by the requesting subject or its representative. Obrazec mora biti podpisan, sicer ni veljaven, s strani zakonitega zastopnika ali pogajalskega zastopnika ali v primeru predložitve obrazca za zahtevo za davčno številko tretjih oseb (kvadratek 5 preglednice A) prosilca ali njegovega zastopnika. 1.0476190476190477 Judicial bodies (including courts) or Equitalia Giustizia SpA, for the recovery of tax credits for costs regar Sodni organi (tudi sodišča) oziroma podjetje Equitalia Giustizia SpA za namen izterjave davčnih dolgov za 1.2666666666666666 Intra-community transactions, imports, exports and transactions with the Republic of San Marino Posli med državami Skupnosti, uvozi, izvozi in posli z Republiko San Marino 1.4074074074074074 declaration of bankruptcy or forced administrative liquidation (1st period). napovedjo stečaja ali prisilne poravnave (1. obdobje). 1.0933333333333333 CLASSIFICATION TABLE FOR TYPES OF APPLICANTS (only for the ALLOCATION OF TAX CODE) TABELA Z OPREDELITVIJO VRSTE VLAGATELJA (samo za DODELITEV DAVČNE ŠTEVILKE) 1.1 • field 2, the protocol number assigned by the Agency to the declaration of intent transmitted electronically. • polje 2 številko protokola, ki jo je finančna uprava dodelila elektronsko poslani izjavi o nameri. 0.5818181818181818 However, pensions which the current Convention between Italy and France regards as pensions paid under ‘social security' legislation are taxable in both States. Zasebne italijanske pokojnine so v skladu s splošnim določilom obdavčene samo v Franciji, vendar pa so pokojnine, ki jih veljavna konvencija med Italijo in Francijo navaja kot pokojnine, ki se izplačujejo v skladu z zakonodajo o "socialni varnosti", obdavčene v obeh državah. 1.0157068062827226 - Section 1 contains data regarding the identification of the activity carried out by the taxpayer; - Section 2 is intended for the indication of certain specific data relating to the activities - Razdelek 1 vsebuje dve vrstici , ki zadevajo določanje dejavnosti, ki jo opravlja zavezanec; - Razdelek 2 predvideva navedbo nekaterih posebnih podatkov dejavnosti, ki jih opravlja subjekt. 1.0357142857142858 How to Calculate the Tax Base KAKO SE DOLOČI DAVČNA OSNOVA 0.9 tions provided by the system (local call rates apply); navodilih, ki jih navaja sistem, po ceniku za lokalne klice; 1.0442477876106195 These are operations carried out in relation to the State and other subjects as set out in article 6, final paragraph. Gre za naslednja opravila: - izvedena v zvezi z državo in drugimi subjekti, kot je navedeno v zadnjem odstavku 6. 0.44339622641509435 Tax code attributed to a permanent organisation Codice fiscale attribuito per la stabile organizzazione Davčna številka dodeljena za stabilno organizacijo 1.0147058823529411 The line must not include the non-taxable intra-community transactions, for which only the purchase of goods must be indicated in field 4. Vrstica ne vključuje ne obdavčljivih operacij znotraj Skupnosti, za katere samo nakupi dobrin morajo biti navedeni v naslednjem polju 4. 1.0 No. 331/1993). št. 331/1993). 0.8762886597938144 The following briefly describes how these data will be used and what your rights are. V nadaljevanju sledi strnjen opis, kako se bodo ti podatki uporabljali in kakšne so vaše pravice. 1.0666666666666667 (SOLE PROPRIETORSHIP COMPANIES OR SELF-EMPLOYED) (INDIVIDUALNA PODJETJA IN SAMOSTOJNI DELAVCI) 0.8673469387755102 For a third party application (applicant type "T"), also possible through a delegate: V primeru zahteve za tretjo osebo (vrsta vlagatelja "T"), tudi prek pooblaščenca, velja naslednje: 1.0 The limited liability company resulting from the transformation must submit Form AA7 to request a VAT registration number, taking care to indicate the tax code number, if already held by the transforming subject. Kapitalska družba, ki nastane po preoblikovanju predloži obrazec AA7 za zahtevo po identifikacijski številki za DDV s tem ,da je treba paziti, da se navede davčna številka, če jo je preoblikovani subjekt že imel. 0.6395348837209303 VG43 Connected agricultural activities (article 34-bis) VG43 Attività agricole connesse (art. 34-bis) - Povezane kmetijske dejavnosti (34-bis. 0.88 Armament companies 34. Družbe za opremljanje 34. 0.875 France. Francija 1.082191780821918 - sums for the purchase of non-depreciable operating assets (for example land); • plačilo za nabavo neamortizacijskih osnovnih sredstev (npr. zemljišča); 0.7419354838709677 Simple partnerships 33. Enostavne komanditne družbe 33. 1.1304347826086956 Director of the Revenue Agency of 20 December 2010): Agencije za Prihodke z dne 20. decembra 2010): 1.3888888888888888 of letter a) of the sixth paragraph of article 17; točko a) šestega odstavka 17. člena; 1.0297029702970297 If the subject to whom the form refers is not resident, does not have a tax domicile in Italy, and his/her representative does not have a tax code, this part must indicate only his/her identification details. Če je subjekt, na katerega se je nanašal obrazec nerezident, brez davčnega domicila v Italiji in njegov zastopnik nima davčne številke, se v tem kvadratku navedejo samo njegovi identifikacijski podatki. 1.2352941176470589 However, assistance and information services are rendered by any office with no link to any specific territorial jurisdiction. Za pomoč in informacije se lahko vsekakor obrne na kateri koli krajevni urad, brez krajevnih omejitev. 0.9081081081081082 The application for authorization will be refused in the following cases: - the person requesting the PIN does not coincide with the person whom the Revenue Agency reco Zavezanec ne bo prejel dovoljenja za uporabo storitve Internet v sledecih primerih: - oseba, ki je zaprosila za PIN-kode ne odgovarja osebi, ki jo Agencija za prihodke pozna kot "pravni 1.4210526315789473 Finance www.finanze.gov.it. www.finanze.gov.it. 0.967741935483871 Such presumption includes the acquired, imported or produced goods which are not located on the tax payer or his/her representatives' operating sites. Ta domneva zadeva nakupljene, uvožene ali proizvedene dobrine, ki se ne nahajajo v krajih, kjer zavezanec ali njegovi zastopniki izvajajo svoje dejavnosti. 1.0824742268041236 3 Subjects affected by the humanitarian emergency connected with the influx of migrants from North Africa 3 - Osebe, ki so jih prizadele izredne humanitarne razmere zaradi pritoka priseljencev iz severne 0.9382716049382716 Statements filed by companies belonging to a group (art. 3, paragraph 2-bis) Prijava, predložena s strani družb, ki pripadajo koncernu (točka 2-bis, 3. člena) 1.1891891891891893 • the data in the possession of other bodies • podatkov, ki jih imajo drugi organi 1.2037037037037037 SECTION 3: ACQUISITION OF RENTED COMPANY WITH TRANSFER OF CEILING RAZDELEK 3: ZAKUP PODJETJA V NAJEMU S PRENOSOM PLAFONA 0.8135593220338984 Art. 32-bis - APPLICATION OF ORDINARY VAT REGIME Art. 32-bis - APPLICAZIONE DEL REGIME ORDINARIO IVA 32-bis. 1.0625 Art. 6, paragraph 7, letter a), of Law 133 of 1999; 6. člen, 7. odst, črka a) zakona št. 133 z 1999; 0.71875 They keep a list of the controllers, which is available upon request. Pri teh dveh institucijah se hrani seznam odgovornih oseb, ki je ob zahtevi na voljo za vpogled. 0.8333333333333334 euro. evrov. 1.2857142857142858 INFORMATION AND DATA RELATING TO THE ACTIVITY INFORMACIJE IN PODATKI O DEJAVNOSTI 1.121212121212121 Tax payers who are required to register to the Company Registry: - through Unique Communication (ComUnica in Italian) by electronic or online means. Za zavezance, obvezane k vpisu v Register podjetij: - preko Enotne prijave (ComUnica) po telematski poti ali v elektronskem formatu. 0.47586206896551725 BENEFICIAL TAX REGIME FOR YOUNG BUSINESSPEOPLE AND UNEMPLOYED WORKERS REGIME FISCALE DI VANTAGGIO PER L'IMPRENDITORIA GIOVANILE E LAVORATORI IN MOBILITÀ REŽIM DAVČNIH UGODNOSTI ZA MLADE PODJETNIKE IN MOBILNE DELAVCE 1.025974025974026 DESCRIPTION OF ACTIVITY: briefly describe the main activity actually conducted. OPIS DEJAVNOSTI: krajši opis dejavnosti, ki se jo dejansko pretežno opravlja. 1.0357142857142858 • the tax code of the financial operator issued by the Italian financial Administration • davčna številka finančnega operaterja, ki jo je določila Italijanska davčna uprava 0.53125 REQUEST FOR ALLOCATION OF TAX CODE TO THIRD PARTIES RICHIESTAATTRIBUZIONE CODICE FISCALE DI TERZI ZAHTEVKA ZA DODELITEV DAVČNE ŠTEVILKE TRETJIH OSEB 1.3313953488372092 no. 539 of 28 December 1987, and to communicate any cessation, merger, concentration or transformation that has taken place, as provided for by article 7, paragraph 8, of Presidential Decree (D.P.R.) no. 605 of 29 September 1973. št. 539 z dne 28. decembra 1987 ter obvestijo o prekinitvi, združitvi, koncentraciji, preoblikovanju v skladu s 7. členom, 8. odstavek odloka predsednika republike (O.P.R.) 1.0 1) directly, through the tools available in the electronic service section of the Revenue Agency web 1) neposredno, prek telematske storitve, ki je na voljo na spletni strani Agencije za prihodke in je 1.1428571428571428 Marital partnerships 29. Zakonska podjetja 29. 1.1073825503355705 These are transactions outside application VAT, in terms of article 7, carried out abroad by national traders that have not set up an established organization there. Gre za posle zunaj polja uporabe DDV v skladu s 7. členom, ki jih izvajajo v tujini nacionalni delavci, ki tam niso ustanovili stabilno organizacijo. 0.810126582278481 Completion of part VH by sub-suppliers (article 74, paragraph 5) Izpolnjevanje razpredelnice VH s strani poddobaviteljev (5. odstavek 74. člena) 1.1086142322097379 • by all agricultural producers (both in the special regime and in the ordinary regime opted for) for all the sales of agricultural and ichthyic products referred to in paragraph 1, art. 34 carried out in the year 2011 for which the tax rates laid down for the individual goods become applicable. • kmetijski proizvajalci (tako v posebnem režimu kot tudi v navadnem režimu po izbiri) za vse cesije kmetijskih in ribiških proizvodov v skladu z 1. odst., 34. člena izvedene v letu 2018 za katere se uporabljajo lastne davčne stopnje predvidene za posamezna sredstva. 0.47058823529411764 So.ge.i. Podjetje So.Ge.I. 2.2 In accordance with the V skladu z 1.138728323699422 siderations in line 3 by the percentage determined in line 7; - in line 9 indicate the amount of the taxable considerations, being the sum of the considerations relative to trips carried out wholly znesek plačil iz vrstice 3 za odstotek, ki izhaja iz vrstice 7; - v vrstico 9 vnesite znesek obdavčenih plačil, ki izhajajo iz zneska plačil za potovanja v celoti izvedena v 1.367816091954023 DATE OF PROCESS COMMENCEMENT: please specify the date of the appointing provision regarding role codes 3, 4,5,8 and 15. DATUM ZAČETKA POSTOPKA: vpišite datum imenovanja za šifre pooblastila 3, 4, 5, 8 in 15. 1.2112676056338028 The qualification is also to be revoked when, in carrying out the activity of transmitting the declarations, grave or repeated irregularities are committed, or in the presence of suspension measures issued by the professional's own order, or in the case of revocation of the authorization to exercise the activity by the tax assistance centres. Prav tako je predviden preklic pooblastila v primeru, da so bile pri opravljanju dejavnosti posredovanja napovedi storjene hude in ponovljene nepravilnosti, v primeru ukrepa suspendiranja strokovnjaka ali v primeru preklica pooblastila za izvajanje dejavnosti centrov za davčno pomoč. 1.1019108280254777 For these sales the taxable base, pursuant to article 13, final paragraph, is calculated by applying to the payment the deductible percentage used at the moment of purchase. Za te odstope se davčna osnova v skladu z zadnjim odstavkom 13. člena določi tako, da se pri plačilu uporabi odstotek uporabljene olajšave v trenutku nakupa. 1.088235294117647 Consortia with status of legal entity Konzorciji s statusom pravne osebe 0.8520710059171598 Line AF31 in this line the following must be entered: • total amount of particular tax credits used during the year of opening of insolvency pro Vrstica AF31 v to vrstico je potrebno vključiti: - celotni znesek posameznih davčnih terjatev, uporabljenih v letu odprtja postopka plačilne nesposobnosti, kot pobot pri 0.9803921568627451 In this part, please provide without abbreviations the foreign state, federal state/province/county, town of residence, postcode and address overseas. V tej razpredelnici je potrebno navesti tujo državo, federalno državo / provinco / okrožje, kraj prebivanja, poštno številko in tuj naslov brez okrajšav. 1.1282051282051282 In this case the form is deemed to have been submitted on the date on which it was sent. V tem primeru se šteje, da je bil obrazec predložen na dan, ko je bil poslan . 1.0595238095238095 MERGER BY INCORPORATION: the incorporation of one or more companies into an existing one. SPOJITEV S PRIDRUŽITVIJO: gre za vključitev ene ali več družb v že obstoječ subjekt. 0.88 Tax code of the C.A.F. Codice fiscale del C.a.F. 1.0775862068965518 • in the first column, the amounts of the taxable operations, separated according to tax rate, for which the tax for the year • v prvi stolpec zneske obdavčenih poslov, ki so ločeni glede na davčno stopnjo za katere se je izkazalo da zapade v 1.1428571428571428 73 paragraph 3). odstavek 3.3). 0.85 Residents overseas without a tax domicile should indicate any possible place of stay or, if this is not possible, leave this part blank. Če osebe s prebivališčem v tujini nimajo določenega davčnega domicila, je potrebno navesti morebitno prebivališče, če pa tega ni, se razpredelnico pusti prazno. 1.2626262626262625 Article 19-bis2 establishes that the deduction of tax relating to purchase of goods and services must be adjusted subsequently to that initially adopted in the case in which the right to deduction changed at the time of use of the goods and services. Člen 19-bis2 predvideva, da se odbitek davka za nakupe sredstev in storitev popravi po tistem, ko je bil obračunan, če je pravica do odbitka bila spremenjena v trenutku uporabe sredstev in storitev. 0.8414634146341463 Line VR5, a few clarifications on the cases for refunds provided for, Vrstica VR5, navajamo nekatera pojasnila v zvezi s predvidenimi primeri povračila. 0.8531073446327684 However, those submitted with a delay exceeding ninety days are considered omitted, but constitute grounds for collecting the tax that results as owed. 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. 1.0360360360360361 The data can be compared and verified with other data in the possession of the Revenue Agency or of other entities. Podatki se bodo primerjali in preverjali z drugimi podatki v posesti Agencije za prihodke ali drugih subjektov. 1.146341463414634 PROVINCE: write the same initials as for vehicle registrations (for Rome = RM); if the place of birth is in a foreign state, please write EE. POKRAJINA: navedite začetnice avtomobilske oznake pokrajine (npr. Rim = RM); v primeru rojstva v tujini navedite oznako EE. 1.1294117647058823 In the case of electronic transmission, the ruling must be signed with a digital signature or, if signed with a handwritten signature, it must be completed with a copy of an identity document. V primeru telematskega pošiljanja mora biti prošnja podpisana z digitalnim podpisom oziroma ji mora biti priložena kopija osebnega dokumenta, če je podpisana lastnoročno. 1.085308056872038 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. V zvezi z zadnjim primerom je treba pojasniti, da je možna v primeru, da je celotni promet večji od meje, ki jo predvideva veljavna zakonodaja, izbira četrtletnega plačevanja v mejah enega ali več knjigovodstev. 1.1808510638297873 plification of the taxpayers' obligations relative to the tax on entertainment), the payment of both taxes must izpolnjevanja obveznosti zavezancev glede davka na zabave; plačilo obeh davkov se izvaja preko 1.2637362637362637 • purchases relating to operations which fall under special margin schemes regulated by Decree Law 41/1995, carried • nakupi povezani s posli, ki spadajo v režim marže, ki ga ureja zakonski odlok št. 41/1995 1.435483870967742 sports associations, etc (Article 6, paragraph 2, of Presidential Decree No 605/1973) 18. športna društva, ipd. (2. odst. 6. člena OPR št. 605/1973) 18. 1.1041666666666667 Surplus request for refund on the controlling company Zahtevani presežek za poplačilo kontrolne družbe 0.9731182795698925 The tax code identifies every person when dealing with Italian Public Administration and in relations between the Italian Public Administration and other public or private entities. Davčna številka je element za identifikacijo vsake osebe pri postopkih, v katerih je vključena javna uprava, in pri postopkih med javno upravo in drugimi javnimi ali zasebnimi partnerji. 1.2792792792792793 Consequently, the predecessor shall not present the Communication relating to the activity that is the subject of the extraordinary operation; Potemtakem subjekt imetnik pravice ne predstavi prijave v zvezi z aktivnostjo, ki je predmet izredne operacije; 0.8555555555555555 - intra-community transfers referred to in article 41 of Decree Law no. 331 of 30 August 1993, converted by Law no. 427 of 29 October 1993, which include: - cesije med državami skupnosti vskladu s 41. členom zakonskega odloka št. 331 z dne 30. avgusta 1993, spremenjenega v zakon št. 427 z dne 29. oktobra 1993, med katerimi so zajete: 0.6 1 e 2. 1 in razd. 1.2857142857142858 ACQUISITION OF RENTED COMPANY WITH TRANSFER OF CEILING NAKUP PODJEtJA V NAJEMU s PRENOsOM PLAfONA 1.110738255033557 This form must be used by non-natural persons (companies, institutions, associations, etc.) in order to declare the commencement of activities, data variation and cessation of activities, as per Art.35 as well as in compliance with the request for the assignation of a tax code as per Ministry Decree No. 539 of 28th December 1987. Ta obrazec je namenjen subjektom, različnim od fizičnih oseb (družbam, ustanovam, društvom) za prijavo začetka in prenehanja dejavnosti ali spremembe podatkov v skladu s 35. členom ter za vložitev prošnje za dodelitev davčne številke v skladu z ministrskim odlokom z dne 28. decembra 1987, št. 539. 0.976 Line AF23 amount of admissible deductible VAT, considering the limits set out by articles 19, 19-bis, 19-bis1 and 19-bis2. Vrstica AF23 višina DDV, v kateri je dovoljen odbitek, upoštevajoč omejitve na podlagi členov 19, 19-bis, 19-bis1 in 19-bis2. 1.3595505617977528 "6" reserved for subjects that have performed operations with regard to public administrations pursuant to article 17ter. - rezervirano za subjekte, ki so opravile posle za javne uprave v skladu s členom 17-ter. 1.0661764705882353 The information must be provided without any abbreviations (for example GIAN CARLO or GIANCARLO and not G.CARLO, SANTAMARIACAPUAVETERE and not S. Podatke morate navesti brez okrajšav (npr.: GIAN CARLO ali GIANCARLO in ne G.CARLO, SANTA MARIA CAPUA VETERE in ne S. MARIA C.V., itd.). 1.1393939393939394 Self-certification is permitted for the information requested in this form relating to all statuses, personal qualities and facts pursuant to Article 46 of Presidential Decree No 445/2000. Za podatke, zahtevane v obrazcu, v zvezi s statusom, osebnimi podatki in dejstvi, ki jih predvideva 46. člen OPR št. 445/2000, je dovoljeno lastno izdelano potrdilo. 0.7083333333333334 The form is divided into 12 boxes. Preglednica je razdeljena na dvanajst razdelkov. 1.2045454545454546 commerce, Motor Vehicle Registration Offices / P.R.A. zbornice, Javni avtomobilski register/P.R.A. 1.1304347826086956 carried out by the person. predložila druga oseba. 1.3006993006993006 This part must be completed in order to communicate any merger, concentration, or transformation operations which have taken place involving subjects who are obliged to submit this form. Kvadratek se izpolni za obveščanje o poslih spojitve, koncentracije in preoblikovanja , ki zadevajo subjekte, ki morajo uporabljati ta obrazec. 0.8571428571428571 Please note: persons who have the right to the SSN and are applying for a tax code must not cross this box to apply for the national health system card. Their card will be issued automatically, as soon as the competent local health service sends their details to the Revenue Agency. Pozor - upravičenci do državnih zdravstvenih storitev, ki zahtevajo dodelitev davčne številke, ne označijo tega polja pri vložitvi zahteve za izdajo kartice zdravstvenega zavarovanja, saj se le-ta dostavi samodejno, takoj ko pristojni lokalni zdravstveni zavod posreduje ustrezne podatke socialnega skrbstva Agenciji za prihodke. 1.103448275862069 provided for by the legislation. obdelava zakonsko predvidena. 1.0555555555555556 This paper could be Ta šifra mora biti 0.7176470588235294 • Number of telephone calls answered by the mini call centres • nudi telefonsko pomoč s 6 call centri in 12 majhnimi call centri, ki odgovarjajo na 0.8680555555555556 Please specify the tax codes of any other representatives such as the CEO, negotiating representatives, etc. by ticking box . Navedite davčne številke morebitnih drugih zastopnikov, kot na primer članov upravnega odbora pogajalskih zastopnikov itd.; prekrižajte okence . 1.1386861313868613 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. V razpredelnicah VE in VF bi lahko nekateri zneski dobili negativni znak po spremembah v smislu zmanjševanj, izvedenih v davčnem obdobju. 0.8019323671497585 Any person who has income generated in Italy, even if resident abroad, is required to declare it in Italy, except in cases of exemption expressly provided for by law. Po italijanskem zakonu mora vsakdo, ki je pridobil določene dohodke v Italiji, pa čeprav ima stalno prebivališče v tujini, te dohodke prijaviti davčni upravi, razen v izrecno predvidenih primerih oprostitve. 1.0476190476190477 Simple, irregular and de facto companies 31. Navadne, iregularne in dejanske družbe 31. 0.954954954954955 SECTION 1 - Calculation of output or input VAT for the tax period Line VL1 the sum of lines VE26 and VJ17. RAZDELEK 1 - Določanje DDV kot terjatev ali obveznost za davčno obdobje Vrstica VL1 znesek vrstic VE26 in VJ19. 1.5434782608695652 In fact, in the case of purchases destined for occasional taxable opera Nakupi, namenjeni občasnim obdavčljivim poslom 1.1538461538461537 Registration with the National Health Service Prispevek za Državno Zdravstveno Službo 0.9868421052631579 Field 7 is reserved to taxpayers who are not required to provide guarantee. Polje 7 je rezervirano za zavezance, ki niso obvezani k predložitvi jamstva. 1.217741935483871 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. V primeru izvajanja več dejavnosti z ločenimi knjigovodstvi v skladu s 36. členom se v vsak obrazec navede šifro dejavnosti. 0.8661417322834646 The paper form must be submitted by the person concerned, or through a delegate, to any Revenue Agency office. Obrazec v papirnati obliki mora vlagatelj predložiti osebno ali preko pooblaščenca pri katerem koli uradu Agencije za prihodke. 1.2150537634408602 Credit surpluses transferred from non-operative companies and credits of incorporated companies outside the group Presežki terjatev, preneseni iz nedelujočih družb, in terjatve pripojenih družb zunaj skupine 1.1531531531531531 The data controllers who are authorized to process personal data in accordance with Legislative Decree no. N. 196 of 2003, are: the Ministry of Economy and Finance, the Revenue Agency and the intermediaries, the latter only for the transmission activities. Pooblaščenci za obdelavo osebnih podatkov v skladu z uredbo z zakonsko močjo št. 196 iz leta 2003 so Ministrstvo za gospodarstvo in finance, Agencija za prihodke in posredniki, slednji le za dejavnosti pošiljanja napovedi. 1.1935483870967742 Other associations and institutes 40. Druge ustanove in inštituti 40. 0.6764705882352942 structions reported in paragraph 3.3, point 1. napoved predložena na način, ki je prikazan v odstavku 3.3, točka 1. 0.5121951219512195 Transfers for previous year returned by the controlling company Trasferimenti anno precedente restituiti dalla controllante Prenosi iz prejšnjega leta, povrnjeni s strani kontrolne družbe 0.6382978723404256 Purchases recorded during the year but with the deduction of the tax deferred to subsequent year as stipulated in article 7 of Decree Law no. 185/2008 Acquisti registrati nell'anno ma con detrazione dell'imposta differita ad anni successivi Nakupi, registrirani v letu z davčno olajšavo odločeno na naslednja leta art. 7, decreto-legge n. 185/2008 7.členom zakonskega odloka št.185/2008 0.6640625 In this case, a valid identification document must be submitted; - for a third party. V tem primeru je treba obrazcu priložiti veljaven osebni dokument; - za tretjo osebo; med te primere štejejo naslednji zahtevki: 0.9694117647058823 NOTE: in case one of the stated activities corresponds to the activities detailed in the provision by the Revenue Agency dated 21st December 2006, amended and integrated by provision dated 14th January 2008, the I part shall be filled out and the main clientele type shall be specified, as well as whether a public venue of exercise is available or not, and the investments to be made in the first business year. OPOZORILO: v primeru, da v prijavi začetka dejavnosti navedete eno od dejavnosti, opredeljeno v ukrepu direktorja Agencije za prihodke z dne 21. decembra 2006 s spremembami in dopolnitvami z dne 14. januarja 2008, je potrebno izpolniti preglednico I in navesti prevladujočo kategorijo strank in investicije, predvidene v prvem letu izvajanja dejavnosti, ter pojasniti, če je kraj izvajanja dejavnosti odprt za stranke ali ne. 0.989010989010989 An essential requirement for submitting this form via the Fisconline Internet service is the possession of a PIN (Personal Identification Number) code which may be requested by using the specific function available on the website http://telematici.agenziaentrate.gov.it. Potreben pogoj za predložitev tega obrazca preko elektronske internetne storitve (Fiscolnine) ima PIN (Personal Identification Number) kodo, ki se lahko zahteva tako, da se uporabi ustrezna funkcija, ki je na voljo na spletni strani http://telematici.agenziaentrate.gov.it. 0.528169014084507 July August September / 3rd Quarter October November December / 4th Quarter Settembre - Sseptèmber III TRImESTRE - III TRImESEČJE Ottobre - Octòberr Novembre - Novèmber Dicembre - Detzèmber IV TRImESTRE - IV TRImESEČJE 0.9026548672566371 The declarant must keep the documentation after signing the declaration confirming the data indicated. Prosilec mora shraniti zgoraj navedeno dokumentacijo s predhodnim podpisom obrazca, ki potrjuje navedene podatke. 0.9507042253521126 In case of cessation of one or more activities with the continuation of other activities, please tick exclusively box (data variation). V primeru prenehanja ene ali vec dejavnosti, medtem ko druge nadaljnjo poslujejo, je treba prekrižati izkljucno okence 2 (sprememba podatkov). 1.0147058823529411 In this case, the applicant (or the representative for a non-natural person) submits the application together with a valid identification document and a statement attesting to the reason for the application. V tem primeru mora vlagatelj zahtevka (ali njegov zastopnik v primeru vlagatelja, ki ni fizična oseba) vložiti zahtevek skupaj z veljavnim osebnim dokumentom in podati izjavo o razlogih za podano zahtevo. 1.0 • income from employment carried out abroad Dohodki iz zaposlitve, proizvedeni v tujini 1.4413793103448276 The intermediary assigned such responsibilities send the communication exclusively via the electronic service and thus must be in possession of valid authorisation to access the Entratel or Fisconline channel. Pooblaščeni upravitelji izvajajo taka obvestila izključno elektronsko in zato morajo imeti veljavno habilitacijo za kanal Entratel ali Fiscoline. 0.7864077669902912 For declarations supplementing, replacing or amending declarations submitted with Form 4, this form must still be used, following the relevant submission methods. Za dopolnilne, nadomestne in spreminjevalne prijave za prijavo, ki je bila predložena s prejšnjim obrazcem, je treba še naprej uporabljati tisto vrsto obrazcev in slediti odgovarjajočemu načinu predložitve. 1.8421052631578947 And if so, what are the conditions? Če so za to pogoji: 1.0192307692307692 Amount transferred following tax consolidation option Odstopljen znesek po opciji za davčno konsolidiranje 1.5082872928176796 In terms of article 43-ter, fourth paragraph of Presidential Decree No. 602 of the 29th of September 1973, the entity (even if it is not a trading concern) or controlling company and the subsidiary companies (even if comprised of persons) are deemed to belong to the group. Na podlagi 43. ten cl., 4. odstavka OPR št. 602/1973 se šteje za pripadnike koncerna nadzorovalno ustanovo (tudi netrgovinsko) ali družbo (tudi osebno družbo) in nadzorovane družbe. 2.0 The Member člena 1.143939393939394 The greater taxable amount and the relevant tax payable must not be indicated in part VE, insofar as they do not refer to 2011, but the preceding year. Taka večja davčna osnova in davek ne smeta biti navedena v preglednici VE, ker se ne nanašata na leto 2012, ampak na predhodno leto. 0.8426966292134831 4.2.9 - PART VL - PAYMENT OF ANNUAL TAX Part VL consists of three sections. 4.2.13 - PREGLEDNICA VL - PLAČILO LETNEGA DAVKA Preglednica VL sestoji iz treh razdelkov. 1.0 a) Statements filed via the Entratel electronic service a) Prijava predložena preko elektronske službe Entratel 1.1020408163265305 ACTIVE OPERATIONS AND CALCULATION OF BUSINESS TURNOVER AKTIVNE OPERACIJE IN DOLOČANJE POSLOVNEGA PROMETA 1.3793103448275863 The legal basis of the processing is to be identified in the exercise of public powers related to the performance of the aforementioned activities (liquidation, assessment and collection) of which the Revenue Agency is invested (Article 6, §1 letter e) of the Regulations), based on the provisions of sector regulations. Pravno osnovo obdelave predstavlja izvajanje javne oblasti, ki je povezano z opravljanjem omenjenih dejavnosti (obračun, preverjanje in izterjevanje) in je finančna uprava za to pooblaščena (6.člen, 1. odst., črka e) in Pravilnika). 1.4166666666666667 As a result, the assignor does not have to submit the communication relating to the activity forming the subject matter of the extraordinary transaction; Posledično odstopniku ni potrebno predložiti Obvestila v zvezi z dejavnostjo, ki je predmet izrednega posla; 1.0285714285714285 Indicate the details identifying the representative of the subject for whom the tax code is being requested. Navedite identifikacijske podatke zakonitega zastopnika subjekta, za katerega se zahteva davčna številka. 0.65 of which suspended as a result of exceptional events di cui sospesi per eventi eccezionali od tega zadržanih zaradi izrednih dogodkov 1.0476190476190477 of the Revenue Agency; - on paper, by submitting the relevant request to be registered on the form provided to cije za Prihodke; - na papirni način s predložitvijo zahteve za vnos na ustreznem obrazcu, uradu Agencije 1.0625 Field 8 indicate the percentage of deduction, calculated using the following formula: Polje 8 se navede odstotek odbitka, ki se izračuna na podlagi naslednje formule: 0.8488372093023255 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. V tem primeru se morebitna terjatev, ki bi izhajala iz napovedi, lahko uporabi kot kompenzacija v skladu z zakonodadajnim odlokom št. 241 iz 1997, ali se zahteva povračilo. 1.0512820512820513 For persons presenting the declaration with several forms only fill in form no. 01 Za tistega, ki predloži napoved z več obrazci, izpolnite samo v obrazec št. 01 0.5416666666666666 VX1 VAT payable or to be transferred(*) VX1 IVA da versare o da trasferire (*) - DDV za plačati ali prenesti (*) 1.82 • field 11, company that satisfies the conditions of the article 38 bis, seventh paragraph; • polje 11, podjetje, ki izpolnjuje zahteve 38bis. 1.0638297872340425 • the electronic Internet service (Fisconline), whenever the obligation exists to file the statement • internetno elektronsko storitev (Fisconline), če obstaja obveznost predložitve napovedi nado 1.1818181818181819 The information on the other carried out activities and the other venues of exercise must be specified in the G part. Podatke glede drugih morebitnih dejavnosti in drugih krajih izvajanja, je treba vpisati v tabelo G. 1.1521739130434783 2 of article 38 of Decree Law 41/1995, must be included in line VE30; - line 4 must include the following: 38 člena zakonskega odloka 41/1995 mora biti zajeto v vrstico VE30; - v vrstico 4 se zajame: 0.9137931034482759 • with other data in the possession of the Ministry of the Economy and Finance and the Revenue Agency, also if provided, as required by law, by other subjects; • drugih podatkov, ki jih imata Ministrstvo za gospodarstvo in finance ter Agencija za prihodke, tudi tistih, ki jih skladno z zakonskimi zahtevami posredujejo drugi subjekti 0.9692307692307692 The deduction is also due when the habitual residence is transferred following the permanent admission to a hospital or other health institution, as long as the building unit is not rented. Zmanjšanje za glavno bivališče pripada zavezancu tudi, če ta prenese svoje običajno bivališče zaradi stalne hospitalizacije v zdravstveni zavod ali dom, če nepremičninska enota ni oddana v najem. 0.8217054263565892 You have the right, at all times, to confirm whether such data exists or not and / or to verify their use. V vsakem trenutku imate pravico pridobiti potrdilo, če podatki obstajajo ali ne obstajajo, in/ali preveriti, kako so uporabljeni. 1.0 Other cooperatives Druge organizacije 1.2935779816513762 The total amount of these exempt operations must be carried forward to line VE33, while the related purchases must be indicated in line VF17. Višina teh neobdavčenih poslov se vnese v vrstico VE33, medtem ko morajo biti nabave navedene v vrstico VF17. 1.7 MARIAC.V., etc.). Št.", itd. 1.0357142857142858 NOTE: in the variation declaration, only the modified data shall be specified in the appropriate fields, whereas the unchanged data shall be omitted, except from the data required in parts B and C about the taxable person and owner. OPOZORILO: ce gre za izjavo spremembe je treba navesti v ustreznih poljih le spremenjene podatke, pri tem ni treba navesti nespremenjenih podatkov, razen podatkov iz tabel B in C v zvezi z davcnim pooblašcencem in lastnikom. 1.2173913043478262 The intermediary must state: Posrednik mora navesti: 0.9952380952380953 - by the auditing manager (for example, the shareholder or administrator) in the case of an auditing firm entered in the register established at the Ministry of Economy and Finance, in the Subject box, code 2. - pri odgovornem za računovodsko revizijo (npr. družbenik ali upravitelj), če gre za revizijsko službo, registrirano v uradnem registru Ministrstva za gospodarstvo, finance in sodstvo, v polju Subjekt, šifra 2. 1.0437956204379562 DATE OF BIRTH: this should be written in numerical format in the following order: day, month and year (for example, 7 March 2010 = 07 03 2010). DATUM ROJSTVA: naveden mora biti z numeričnimi oznakami, in sicer v tem vrstnem redu: dan, mesec, leto (npr. 7. marec 2010 = 07 03 2010). 0.8085106382978723 (agent, official receiver, heir, etc.) (zastopnik, stečjani uporavitelj, dedič , itd.) 1.4705882352941178 40, paragraphs 4 bis, 5, 6 and 8 of Decree Law No. 40, comma 4-bis, 5, 6 e 8 del D.L. 1.3197278911564625 This section, therefore, must only be completed by non-resident subjects with an overseas registered office; if said subjects do not have a tax domicile in Italy, they must leave the part blank. Ta razdelek sicer izpolnijo subjekti nerezidenti s sedežem v tujini: če ti subjekti nimajo davčnega domicila v Italiji pustijo neizpolnjeno okence. 0.9915611814345991 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. Ta kvadratek se označi tudi v primeru predložitve dopolnilne napovedi za popravljanje napak ali opustitev, ki niso slučajne, pri določanju davčne osnove in plačila dajatve, in ki ne predstavljajo ovire pri izvajanju kontrolne dejavnosti. 1.1649484536082475 This box, reserved for the signature, contains an indication of the number of forms that comprise the VAT return. Ta kvadratek, namenjen podpisu, vsebuje navedbo števila obrazcev, iz katerih sestoji napoved DDV. 1.0869565217391304 ATTENTION: in order to enable correct acquisition of the data in the Tax Register, the form must always be completed in full. OPOZORILO: da se omogoči ustrezna pridobitev podatkov s strani davčnega Urada mora biti obrazec izpolnjen v celoti. 1.0551181102362204 This section shall be filled out in case the main activity or the other activities are exercised in venues not detailed in the B part. Razdelek je treba izpolniti, če se glavna dejavnost ali druge dejavnosti opravljajo v krajih, ki niso navedeni v preglednici B. 0.6590909090909091 amounts (in millions of euro) per un totale di euro v skupnem znesku (Eur) 1.3536121673003803 ATTENTION: the electronic service, immediately after sending, returns a message that confirms only that the file's has been received, and then provides the user with another communication attesting to the outcome of the processing operation done on the received data; in the absence of errors, this communication confirms the submission of the declaration. OPOZORILO: sistem elektronskih takoj po pošiljanju vrne sporočilo, ki potrdi samo sprejem podatkov, nato pa uporabniku pošlje drugo obvestilo, s katerim potrdi rezultat obdelave sprejetih podatkov in, če v njih ni napak, potrdi, da je napoved pravilno predložena. 1.0 The requested data must be compulsorily provided in order to submit the VAT 74-bis form. Zahtevani podatki morajo biti obvezno predloženi, da se lahko pošlje obrazec IVA 74-bis. 1.1166666666666667 Line VL20 indicate the amount of refunds requested during the year. Vrstica VL20 navede se znesek zahtevanih medletnih povračil. 1.8194444444444444 In the specific case of heterogeneous transformation governed by article 2500-octies of the Civil Code, this form must not be used. V posebnem primeru heterogenega preoblikovanja, ki ga ureja 2500-octies. 0.4939759036144578 Categories of recipients of personal data Categorie di destinatari dei dati personali Kategorije naslovnikov osebnih podatkov 1.0135922330097087 The Revenue Agency, in fact, provides the taxpayer with the information in its possession (referring to the taxpayer him/her/itself, acquired directly or arriving from third parties, also with regard to revenues or compensation, income, volume of business and value of production, ascribable to the taxpayer, facilities, deductions, or detractions, as well as tax credits, even where they are not due), providing the possibility of spontaneously correcting any errors or omissions, even after the declaration is submitted. Agencija za prihodke namreč zagotavlja davčnemu zavezancu informacije v njeni lasti (ki se nanašajo na tega zavezanca in so pridobljene neposredno ali prek drugih oseb, nanašajo pa se tudi na njemu pripisana nadomestila, prihodke, obseg poslovnega prometa in vrednost proizvodnje, na olajšave, znižane zneske ali odbitke, kakor tudi na davčne terjatve, tudi če do slednjih ni upravičen), in mu nudi možnost, da prostovoljno popravi morebitne napake ali opustitve, tudi po že opravljeni predložitvi izvorne napovedi. 1.1571428571428573 In terms of the provisions of article 20, these relate to the transfers of depreciable goods and internal transfers as referred to in article 36, final paragraph. Ker gre, kot je določeno z 20. členom, za cesije sredstev, ki se amortizirajo in za notranje prenose v skladu z zadnjim odstavkom 36. člena. 0.8923076923076924 Persons who make use of the right to pay VAT relative to operations deriving from subcontracting agreements, using the appropriate tax codes, must cross the box in line VH14. Subjekti, ki so uveljavljali pravice do četrtletnega plačevanja DDV pri poslih, izhajajočih iz podpogodbe s strankami, z uporabo ustreznih številk dajatve, morajo označiti kvadratek vrstice VH14. 1.0378151260504203 The same line must be compiled in the declaration regarding the year when the passage to the ordinary scheme took place, indicating any tax credit due to the correction of the detraction pursuant to article 1, paragraph 61, of law no. 190 of 2014. To vrstico je potrebno izpolniti v napovedi, ki se nanaša na leto, v katerem je prišlo do prehoda v redni davčni režim; navede se morebitna davčna terjatev zaradi popravka odbitka, ki ga navaja 61. odstavek 1. člena zakona št. 190 iz leta 0.96 Any other venue where the main activity is exercised shall be detailed in the G part, section 2. Morebitni drugi kraji, kjer se izvaja glavno dejavnost, morajo biti navedeni v tabeli G, razdelek 2. 0.9818181818181818 2 - Taxable agricultural operations (art. 34, paragraph 1) and taxable commercial or professional operations 2 - Operazioni imponibili agricole (art. 34, comma 1) e operazioni imponibili commerciali o professionali Raz. 1.0178571428571428 Please note in this case box shall also be ticked in order for the non-resident (who will later directly identify himself/herself) to continue using the tax code already assigned to him/her (see paragraph non-resident entities). Opozarjamo, da se mora v tem primeru prekrižati tudi okence da se omogoči subjektu nerezidentu, ki se bo kasneje neposredno identificiral, nadaljnjo uporabo davčne številke, s katero že razpolaga (glej točko o nerezidentih). 1.0 CITIZENS FROM STATES WITH PREFERENTIAL TAX REGIMES Države in območja s privilegiranim davčnim režimom 1.213903743315508 • the total amount of supplementary tax payments, relating to the year 2011, made following reports or for other reasons relating to transactions already recorded in the registers, excluding sums paid in interest and penalties. • vsa integrativna plačila davka za leto 2011 izvedena na podlagi zapisnikov ali iz drugih razlogov za posle, že zavedena v register, z izključitvijo že plačanih vsot za obresti in kazni. 1.0 Association of artists or professionals 28. Združenja med umetniki in profesionalci 28. 1.1 Consortia without status of legal entity 12. Konzorciji brez statusa pravne osebe 12. 0.6333333333333333 4) • connected agricultural activities • attività agricole connesse • povezane kmetijske dejavnosti 0.5113636363636364 Reduction of taxable base and of relating tax Riduzione della base imponibile e della relativa imposta Znižanje davčne osnove in davka 1.2654028436018958 LEGAL NATURE: the code derived from the following table must be provided: PLEASE NOTE: the following table includes all of the codes for the various declaration forms, and which may only be used in accordance with the specific characteristics of each individual form. PRAVNA OBLIKA: Navede se šifra, ki se povzame iz naslednje tabele: POZOR: Naslednja razpredelnica zahteva vse šifre različnih obrazcev in ki se uporabljajo samo v funkciji posebnosti vsakega posameznega obrazca. 0.991869918699187 • the tax code of the financial operator issued by the Italian financial Administration (column 1) or, if this is not avai • davčna številka finančnega operaterja, ki jo je določila Italijanska davčna uprava (stolpec 1) ali če ta ne obstaja, tuja 1.3703703703703705 Your personal data will not be divulged, however, if necessary, they may be disclosed to the following parties: Vaši osebni podatki ne bodo razširjeni, vendar bodo sporočeni, če je to potrebno: 0.5373134328358209 Indicate the VAT registration number of the previously institute adopted Indicare la partita IVA relativa all'istituto in precedenza adottato Navedite identifikacijsko številko predhodno uporabljene ustanove 1.0305164319248827 COMPANY OR TRADE NAME: please specify the company name with no abbreviations as it shows on the deed of incorporation or on the registration certificate at the Chamber of Commerce, not including the legal nature which should be always abbreviated (SDF as De Facto Corporation, SAS as Limited Partnership, SAPA as Company Partially Limited by Shares, SNC as Collective Partnership, SPA as Limited Company, SRL as Limited Liability Company). POIMENOVANJE ALI IME PODJETJA: mora biti navedeno brez vsake okrajšave v takšni obliki, kot je v sestavnem aktu ali v potrdilu vpisa v Trgovinsko zbornico, z izjemo pravne narave, ki mora biti vedno navedena v okrajšani obliki (SDF za dejansko družbo, SAS za navadno komanditno družbo, SAPA za delniško komanditno družbo, SNC za družbo z neomejeno odgovornostjo, SPA za delniško družbo, SRL za družbo z omejeno odgovornostjo). 0.5185185185185185 Indicate the number of forms Indicare il numero di moduli Navedite število obrazcev 1.1888111888111887 For detailed information, please refer to Circular Letter no. 30/E of 25 June 2009 and the relative technical appendix available of the website www.agenziaentrate.gov.it. Za podrobne informacije glej okrožnico št. 30/E z dne 25. junija 2009 in tehnično prilogo na voljo na spletni strani www.agenziaentrate.gov.it. 1.492537313432836 Article 7, paragraph 8, of Presidential Decree (D.P.R.) no. 605 of 1973 requires that this communication must be made within thirty days by each subject participating in the aforementioned operations. št. 605 z 1973 predvideva, da mora biti tako obvestilo izvedeno v tridesetih dneh s strani vsakega ude leženega subjekta v teh poslih. 1.108695652173913 abroad otherwise unclassifiable with administrative v tujini, ki drugače niso razvrščeni s sedežem 1.1363636363636365 the executors of the will • Izvršitelji oporoke. 1.0675675675675675 • an heir on behalf of a deceased person (for example, a declaration of estate) • zahtevek vloži dedič za umrlo osebo (npr. v primeru izjave o dedovanju), 0.95 • those regularly engaged in the tax consulting business; • subjekti, ki izvajajo redno dejavnost davčnega svetovanja; 0.96 However, they are not subject to taxation in Italy if the beneficiary, resident in Belgium, has Belgian nationality and not Italian nationality. Vendar pa te pokojnine niso obdavčene v Italiji, če je njihov prejemnik s stalnim prebivališčem v Belgiji tudi belgijski državljan, ni pa italijanski. 0.4954128440366973 Services in construction sector and in related sectors Prestazioni comparto edile e settori connessi Storitve na področju gradbeništva in z njim povezanih sektorjev 1.1979695431472082 • by the successor, if the extraordinary operation or transformation has brought about the sale of the VAT debt or credit; this subject shall, therefore, present two distinct Communications according to the method indicated in point 1). • subjekt upravičenec, če je izredna operacija ali sprememba privedla do predaje dolga ali kredita DDV; ta subjekt bo torej predstavil dve različni prijavi podatkov, na podlagi navodil iz točke 1). 1.1910112359550562 Art. 74 quater - paragraph 5 - APPLICATION OF ORDINARY VAT REGIME FOR TRAVELLING SHOWS AND MINOR TAXPAYERS člen - 5. odst - UPORABA NAVADNEGA REžIMA DDV ZA POTOVALNE PRIREDITVE IN MANJŠI ZAVEZANCI 0.9562043795620438 A special electronic format is also available from the same website for persons using typographic systems to reproduce of the form. Na isti spletni strani je na voljo tudi poseben elektronski format za subjekte, ki uporabljajo tipografske sisteme v namene reprodukcije. 1.1538461538461537 of August 2002. Avgusta 1995. 0.9683098591549296 It is usually issued by the Italian Revenue Agency which, through its links with the Tax Register Information System, receives information from the following competent bodies: - Municipalities: for newborn infants when they are first registered at the General Register Office Običajno jo dodeli Agencija za prihodke, ki v povezavi z Davčnim uradom prejema podatke s strani pristojnih organov: - Občin glede novorojenčkov ob prvem vpisu v register prebivalcev; - Enotnih Okenc za Priseljevanje, za tuje državljane, za katere so bili vloženi zahtevki za vstop na 0.9736842105263158 Tax domicile if different from registered, administrative or actual office Davčni domicil, če se razlikuje od pravnega, upravnega ali dejanskega sedeža 0.7989949748743719 As far as the definition of the turnover is concerned, tax payers shall refer to Art. 20 and 36, as well as to the specific regulations of each low-tax regime. V zvezi z nacinom dolocanja obsega poslovanja, ki ga je treba navesti, morajo davcni zavezanci spoštovati dolocila 20. in 36. cl. ter dolocila specificnih predpisov glede posameznih posebnih režimov. 0.8809523809523809 THE REVENUE AGENCY THE REVENUE AGENCY AGENZIA DELLE ENTRATE AGENCIJA ZA PRIHODKE 1.093167701863354 This communication, which can be consulted in the "Receipts" section of the website http://telematici.agenziaentrate.gov.it, remains on-line for thirty days after it is issued. To obvestilo, ki se ga lahko prebere v razdelku "Potrdila" na spletni strani http://telematici.agenziaentrate.gov.it, je na voljo trideset dni od njegove izdaje. 1.528301886792453 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. Z zgoraj navedeno razpredelnico so dana pojasnila za izpolnjevanje razdelka na podlagi različnih primerov. 0.9782608695652174 What is a tax code for and how to obtain one? Davčna številkačemu služi in kako jo pridobimo 1.3777777777777778 gime provided for by Decree Law no. 41/1995 (used goods etc.). št. 41, z leta 1995 (rabljene dobrine, itd.). 1.0869565217391304 It is pointed out that the completion of this part makes it compulsory to submit the form exclusively by electronic supports. Treba je vedeti, da pomeni izpolnjevanje kvadratka obveznost, da se predloži obrazec izključno po elektronski poti. 0.5 a-bis) črka c-bis). 0.85 267 (Unified Text regarding the regulation of local 2000 št. 267 (prečiščeno besedilozakonov o ureditve lokalnih 1.4622641509433962 • purchases relating to operations carried out by travel agencies with the application of the special regime provided for by article 74-ter (see Appendix). • nakupi za posle, ki jih izvajajo potovalne agencije z uporabo posebnega režima, ki ga predvideva 74-ter. 1.0806451612903225 Article 38-bis, paragraph 3, provides the possibility to get refunds higher than 30,000 Euro without providing the guarantee, by filing the yearly return with a certification of conformity or the subscription of the supervisory body and a declaration in lieu of an affidavit, in accordance with article 47 of Presidential Decree no. 445 of 2000, attesting the presence of specific capital requirements. 3. odstavek člena 38-bis predvideva možnost povračila zneskov nad 15.000 euro brez jamstva, če letno napoved predložite skupaj s potrdilom o skladnosti ali (alternativno) podpisom nadzornega organa ter nadomestno izjavo o dokazilnih listinah v skladu s 47. členom odloka predsednika republike št. 445 iz leta 2000, s katero potrdijo obstoj določenih premoženjskih pogojev. 1.1702127659574468 in the case of REQUEST FOR ALLOCATION OF TAX CODE TO THIRD PARTIES (in cases where the subject is required to indicate the tax code of a third party that does not have one), indicate the tax code of the requesting party. v primeru ZAHTEVE ZA DODELITEV DAVČNE ŠTEVILKE TRETJIH OSEB (v primeru, da mora subjekt navesti davčno številko tretje osebe in je slednji nima) navedite davčno številko subjekta prosilca. 0.8839779005524862 In Part A: - the subject that has not ceased to exist must cross box 2 (change of details); - the subject that has ceased to exist must cross box 3 (cessation). V preglednici A: - subjekt, ki nima prekinjene dejavnosti, mora označiti kvadratek 2 (sprememba podatkov); - subjekt, ki je prekinil dejavnost mora označiti kvadratek 3 (ugasnitev). 1.3857142857142857 ADDRESS: indicate the full address of the registered or administrative office, or if this is not applicable, of the actual head office; in the case of an overseas address also indicate the city. NASLOV: navedite celoten naslov pravnega, upravnega sedeža in če tega ni, dejanskega sedeža; v primeru naslova v tujini navedite tudi mesto. 0.6904761904761905 • associations operating in the agricultural sector (Sect. • associazioni operanti in agricoltura • društva, ki delujejo na področju kmetijstva 1.3333333333333333 INSTRUCTIONS FOR THE COMPLETION OF THE FORMS NAVODILA ZA IZPOLNJEVANJE OBRAZCA 0.47115384615384615 TAX PAYABLE (VW3 - VW6) OR CREDIT TAX (VW6 - VW3) IMPOSTA DOVUTA (VW3 - VW6) O A CREDITO (VW6 - VW3) DAVČNA DOLGOVANI (VW3 - VW6) ALI TERJATEV (VW6 - VW3) 1.4870129870129871 It is also admissible to print in monochrome using the colour black in the event that the form is reproduced using a laser printer, or other printers which ensure the clarity and legibility of the relative instructions over time. Dovoljena je reprodukcija z enobarvnim tiskom v črni barvi z uporabo laserskih ali drugih vrst tiskalnikov, ki zagotavljajo jasnost in razločnost obrazca. 1.3448275862068966 • purchases relating to operations carried out by travel agencies with the application of the special regime provided • nakupi za posle, ki jih izvajajo potovalne agencije z uporabo posebnega režima, ki ga 1.0 (Eds. (Sez. 1.0128205128205128 relating to income tax and value-added taxes indicate the details identifying their relations with financial operators as provided for by article 7, sixth paragraph, of Presidential Decree no. 605 of 29 September 1973, the administrative v zvezi z davki od dohodkov in davki na dodano vrednost navedejo identifikacijske podatke v zvezi z odnosi s finančnimi operaterji, kot je navedeno v 6. odstavku, 7. člena Odloka predsednika republike št. 605 z dne 29. septembra 1973. 0.7346938775510204 article 7 of Decree Law no. 185/2008 v skladu s 7.členom zakonskega odloka št.185/2008 0.4752475247524752 COMMENCEMENT OF ACTIVITIES WITH ASSIGNATION OF VAT NUMBER (for entities already owning tax code) INIZIO ATTIVITÀ CON ATTRIBUZIONE PARTITA IVA (per i soggetti già in possesso del numero di codice fiscale) ZACETEK DEJAVNOSTI Z DODELITVIJO ŠTEVILKO DDV (za subject, ki že razpolagajo z davcno številko) 1.1521739130434783 stantial transformations or extraordinary operations. stvenih sprememb subjekta ali izrednih poslov. 1.075 Both copies must be signed in the original. (4) Podpis na originalu na obeh izvodih. 1.0729166666666667 • the electronic Entratel service, whenever the obligation exists to file the return of the withholding • elektronske storitve Entratel, če obstaja obveznost predložitve napovedi s strani nadomestnega 0.9782608695652174 The office keeps a copy of all the documents. Vse dokumente urad pridobi v obliki fotokopij. 1.3333333333333333 In particular, the following transactions fall within the scope of the exemption from value added tax: - transfers of investment gold, including gold represented by gold certificates, even not allocated, or exchanged on metal ac Predvsem spadajo pod oprostitev davka na dodano vrednost naslednji posli: - cesije naložbenega zlata, vključno s tistim, ki ga predstavljajo certifikati, tudi nealicirani; 1.0833333333333333 Number of fields filled in Dobrine, ki so spadale v 0.9347826086956522 GEIE (European Groups of Economic Interest) GEIE (Evropske skupine gospodarskega interesa) 1.4385964912280702 income from land and buildings for an overall amount of not more than 185.92 euro; 2) katastrski dohodki v znesku, ki ne presega 185,92 eur; 0.7641509433962265 Private pensions received by residents of these countries are not taxed in Italy. Zasebne pokojnine, ki jih osebe s stalnim prebivališčem v teh državah prejemajo, niso obdavčene v Italiji. 1.1838235294117647 (VP6, col. 1 + VP7 + VP12) - (VP6, col. 2 + VP8 + VP9 + VP10 + VP11 + VP13 col.2) In column 2, indicate the amount of VAT to credit, or to transfer to the parent company or corporation in the case of corporations or companies that adhere to group VAT settlements, equal to the result of the following formula, if positive: 2 + VP8 + VP9 + VP10 + VP11 + VP13) Navedite v stolpcu 2 znesek DDV v dobro ali za prenos na matično ustanovo ali družbo, v primeru ustanove ali družbe, ki je vključena v postopek skupnega plačila DDV cele skupine, enak rezultatu naslednje enačbe, če je slednji pozitiven: 1.488888888888889 Associations and institutes for social security and assistance 20 . Ustanove in inštituti za socialno varstvo 20. 1.297872340425532 5) Box 5 - Transactions which are not subject to tax (article 5) Kvadratek 5 - Ne obdavčljivi posegi (7. čl.) 0.983957219251337 Please note that Code 52 (VAT deposit on behalf of third entities) shall be specified by the managers of VAT deposits solely in the event of closing of their VAT registration (boxes or Opozarjamo, da morajo upravitelji pologov DDV vpisati šifro 52 (pologi DDV na račun tretjih) le v primeru vložitve prošnje za izdajo ali brisanje identifikacijske številke DDV (okenca ali 1.031496062992126 Subjects who prepare the form may choose to send it directly, without making use of an authorised intermediary; in this case the form is deemed to have been submitted on the date on which the reception of the data on the part of the Revenue Agency was completed. Subjekti, ki pripravijo obrazec, se lahko odločijo, da ga posredujejo neposredno, ne da bi bil potre ben habilitiran posrednik: v tem primeru se šteje, da je bil obrazec predložen na dan, ko je bil zaključen prejem podatkov s strani Agencije za Prihodke. 0.9711191335740073 • if the application is on behalf of a natural person (parent of a newborn child, guardian of a minor or legally incapacitated person, heir of a deceased person, etc), the applicant must provide his/her own tax code under tax code of signee, then sign and date the form • če zahtevo podaja fizična oseba (starš za novorojenčka, predstavnik mladoletne osebe ali osebe z omejenimi sposobnostmi delovanja, dedič za pokojnika, ipd.), mora vlagatelj navesti svojo davčno številko v polju z oznako davčna številka podpisnika in datum ter vlogo podpisati 0.8125 code of the auditing company, taking care to indicate the code 3 in the Subject box without navesti davčno številko revizijske družbe s tem, da se poskrbi, da se v kvadratek Subjekt vnese šifra 3 ne da se 0.9444444444444444 3-B Agricultural business (art.34) 3-B - Imprese agricole (art.34) RAZ. 1.296875 In particular, the Revenue Agency makes use of the services of the company So.ge.i. Predvsem Agencija za Prihodke sodeluje z zunanjo službo So.ge.i. 1.372340425531915 is due (for example following legislative adjustments the change from a regime of total exemption to a regime of total taxability titeto pripadajočega odbitka (npr. prehod po zakonskih spremembah iz režima celotne oprostitve 1.1666666666666667 164 of 22 June 1998). št. 164, 7.8.2002) 0.9872611464968153 In order to verify the 10%, refunds made during the two years prior to the claim are added together (article 21 of the Decree no. 567 of 28 December 1993); Za preverjanje vsote 10% se združijo povračila, ki so bila izplačana v dveh letih pred vročitvijo prošnje (21. člen Odloka št. 567, z dne 28. decembra 1993). 1.323943661971831 This form must be used by non-individual tax subjects who are not obliged to declare the start of VAT activity (organisations, associations, etc. whose activities are not relevant for VAT purposes) to request the allocation of a tax code in accordance with Ministerial Decree (D.M.) Obrazec uporabljajo vsi subjekti, razen fizične osebe, ki niso zavezani za DDV (ustanove, združenja, ki niso zavezana za DDV), na podlagi katerega zaprosijo za davčno številko v skladu z ministrskim odlokom (D.M.) 1.0784313725490196 Regional, provincial, and municipal companies and their Deželne, pokrajinske in obcinske družbe ter njihove 0.5164835164835165 TOTALS Algebraic sum of lines from VG51 to VG60 TOTALI Somma algebrica dei righi da VG51 a VG60 - SKUPAJAlgebrica vsota vrstic VG51 do VG60 0.9461077844311377 (*) The parts in italics refer only to controlling or controlled companies who have opted for the group VAT payment procedure as per article 73 last paragraph (*) Kar je v poševnem tisku, se nanaša samo na kontrolne in kontrolirane družbe, ki pristopajo k postopku izplačila DDV skupine v skladu z zadnjim odstavkom 73. člena. 1.0 In case of more activities, please indicate the main activity V primeru več dejavnosti navedite pretežno izvajano dejavnost 1.0495049504950495 PARTS VJ-VH-VK TAX ON CERTAIN TYPES OF OPERATIONS, PERIODIC PAYMENTS, CONTROLLING AND CONTROLLED COMPANIES PREGLEDNICAVJ-VH-VK DAVEK ZAPOSEBNE VRSTE POSLOV, OBDOBNA IZPLAČILA, KONTROLNE IN KONTROLIRANE DRUŽBE 1.1428571428571428 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. V vrstico VL23 se navede skupni znesek obresti, ki jih četrtletni zavezanci dolgujejo za prva tri obdobna plačila, čeprav se ne ujemajo točno z zneskom obresti, ki so bile dejansko plačane. 0.9399293286219081 WEBSITE URL: if the Internet is used to process electronic transactions, within the scope of good and service trading, digital content distribution, financial and stock market operations, tendering and any other e-commerce proceeding, please specify the Website URL. NASLOV SPLETNE STRANI: v primeru uporabe internet mreže za elektronsko trženje dobrin in storitev, distribucijo digitalnih vsebin, izvajanje financnih in borznih transakcij, javnih razpisov in katerega koli drugega trgovinskega postopka, je treba navesti naslov spletne strani (WEB). 1.0053763440860215 If this form is submitted through a delegate, all sections of this part must be filled in and signed by the delegating party (the applicant or the representative for non-natural persons). Če obrazec predloži pooblaščenec, mora biti ta razpredelnica izpolnjena v vseh poljih, pooblaščenec pa mora vlogo podpisati (vlagatelj ali njegov zastopnik, če subjekt ni fizična oseba). 1.425 controlling companies in a VAT group, the amount resulting from the difference between the VAT input tax indicated matične družbe skupin DDV znesek izhaja iz razlike med dobropisom DDV, navedenim 0.6881720430107527 Please fill out if the entity carries out e-commerce activities. Razdelek je treba izpolniti v primeru, da subjekt opravlja dejavnost elektronskega trgovanja. 0.5185185185185185 VP3 Total passive operations (without VAT) vP3 totale operazioni passive (al netto dell'IVa) Skupaj pasivni posli (brez DDV) 0.9146825396825397 The Ministry of the Economy and Finance and the Revenue Agency inform you, on their behalf and on behalf of other persons obliged to do so, that in this form there is personal data that will be processed by the Ministry of the Economy and Finance and the Revenue Agency to allocate the tax code, obtain changes to personal and address details, obtain information on deceased persons, and send the tax code card or a duplicate of the national health system card. Ministrstvo za gospodarstvo in finance ter Agencija za prihodke vas želita obvestiti, tudi v imenu drugih subjektov, ki so k temu obvezani, da obrazec vsebuje več vrst osebnih podatkov, ki jih bosta Ministrstvo za gospodarstvo in finance ter Agencija za prihodke obdelala za namen dodelitve davčne številke, pridobitve obvestila o spremembi osebnih podatkov ali podatkov o prebivališču, pridobitve informacij o smrti, pošiljanja izkaznice z davčno številko ali dvojnika kartice zdravstvenega zavarovanja. 1.0229885057471264 • from 6031 to 6033 for quarterly payments and 6034 for the fourth-quarter payment made by taxpayers as referred to in art. 73, paragraph 1, letter e) and article 74 paragraph 4; • od 6031 do 6033 zza četrtletna plačila in 6034 za plačilo četrtega četrtletja, ki jih izvedejo zavezanci v skladu s črko e) 1. odstavka 73. člena in 4. odstavkom 74. člena; 1.2782608695652173 In this section, indicate: - line VS20, field 1 contains the total refund requested for subjects in possession of the necessary legal requirements, V tem razdelku se navede: - v vrstico VS20, polje 1 skupni znesek, ki se zahteva za letno povračilo za subjekte, ki 1.1917808219178083 The line must also indicate the purchases of the pallets recovered for use cycles following the first one, and the performance of services dependent upon works contracts, procurement contracts and the like, that have the purpose of processing non-ferrous scrap. V vrstici je potrebno navesti tudi nakup palet, pridobljenih iz ciklov uporabe, ki sledijo prvemu in storitve, vezane na pogodbe o delu, javne natečaje in podobno, ki se nanašajo na predelavo nekovinskih odpadnih snovi. 1.011111111111111 • the tax code of the financial operator issued by the Italian financial Administration (co • davčna številka finančnega operaterja, ki jo je določila Italijanska davčna uprava (stol 0.9439252336448598 CEILING AVAILABLE AS OF 01 JANUARY 2018 Method adopted for the calculation of the ceiling during 2018 Metodo adottato per la determinazione del plafond per il 2014 Metoda za določanje zgornje meje za leto 2014 1.1538461538461537 Consortia with legal entity 8. Konzorciji pravne osebe 8. 0.8888888888888888 persons or their VAT numbers in case the assignors or transferors are independent entrepreneurs. fizičnih oseb) ali identifikacijske številke za DDV, če so odstopitelji ali darovalci samostojni podjetniki. 1.4244186046511629 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). Povračilo pripada ne samo za nakupe amortizacijskih sredstev, ampak tudi za nakup slednjih pri izvajanju pogodb o podizvajanju (okrožnica št. 2/1990 in sklep št. 392/2007). 1.0348837209302326 municipalities listed in Annexes 1 (IT), 2 (IT) and 2-bis (IT) to Decree Law No 189/2016. je navedeno v prilogah 1, 2 in 2-bis zakonskega odloka št. 189 z dne 17. oktobra 2016; 1.2748815165876777 In addition a distinct field must be completed with the tax code of the auditing company, taking care to indicate the code 3 in the Subject box without completing the signature field; - in the Subject box, the code 4 by the board of statutory auditors, for each member. Poleg tega je treba v ločeno polje navesti davčno številko revizijske družbe, s tem, da se poskrbi, da se v okence Subjekt vnese šifra 3 brez podpisa; - nadzorni odbor v okence Subjekt za vsakega člana, šifro 4. 1.392156862745098 MUNICIPALITY: in the case of an overseas address, indicate the country. OBČINA: v primeru naslova v tujini navedite državo. 1.2098765432098766 credit surplus set off with the debits transferred by the other group companies must be indicated. kompenzirani presežek terjatve z obveznostmi prenesenimi od drugih družb skupine. 0.953125 Furthermore, for each filled in form, the boxes (at the bottom of Part VL) concerning the filled in parts must be crossed. Za vsak izpolnjeni obrazec je potrebno prečrtati okenca (na koncu razpredelnice VL), ki se nanašajo na izpolnjene razpredelnice. 0.9090909090909091 2000, n. 267 (Consolidate Act regarding the regulation of local authorities) 51. 267 z dne 18. avgusta 2000 (prečiščeno besedilo zakonov o ureditvi lokalnih ustanov) 51. 0.9 It is pointed out that article 13 of Gre poudariti da v skladu s 6. členom od 1.3745454545454545 The percentage of deduction is given by the ratio between the total amount of operations carried out during the year which may be deducted (including both taxable operations and operations referred to in article 19, paragraph 3, integrated with taxable operations for the purpose of deduction) and the same amount increased by exempt operations carried out during the same year. Odstotek odbitka je dan v razmerju med vrednostjo poslov, ki dajejo pravico do odbitka, opravljenih v letu (vključno z obdavčenimi posli v skladu s 3. odstavkom 19. člena, obdavčeni posli v namene odbitka), in isto vrednostjo, povečano z davka oproščenimi posli v istem letu. 1.36986301369863 Clarifications are provided for determining which operations are to be indicated in line VE30, field Podajajo se pojasnila za določanje poslov, ki se navedejo v vrstico VE30: 1.086859688195991 The undersigned does hereby declare, pursuant to article 47 of the Decree of the President of the Republic no. 445 of 28 December 2000, that it is not among the companies and non-operative entities pursuant to article 30 of law no. 724 of 23 December 1994, and declares it is aware of the responsibilities - including those under criminal law - resulting from untruthful statements, as provided for by article 76 of the Decree of the President of the Republic no. 445 of 28 December 2000. Il sottoscritto dichiara, ai sensi dell'articolo 47 del decreto del Presidente della Repubblica 28 dicembre 2000, n. 445, di non rientrare tra le società e gli enti non operativi di cui all'articolo 30 della legge 23 dicembre1994, n. 724 e dichiara di essere consapevole delle responsabilità anche penali derivanti dal rilascio di dichiarazioni mendaci, previste dall'articolo 76 del decreto del Presidente della Repubblica 28 Dicembre 2000, n. 445. 0.734006734006734 On disposal, Paragraph 4 of Article 32 of Decree-Law 78 of 2010 assimilates the shares in excess of 5% of the fund's assets to qualified shareholdings in companies and business entities listed in Article 5 of the TUIR. Poleg tega so v skladu s 4. odstavkom 32. člena uredbe z zakonsko močjo št. 78 z dne 31. maja 2010 prodaje delnic nepremičninskih skladov, ki vsebujejo več kot 5 odstotkov sredstev sklada, obravnavane kot prodaja kvalificiranih deležev v podjetjih in poslovnih subjektih v skladu s 5. členom TUIR. 1.1025641025641026 Other organizations of people or assets 44. Druge organizacije oseb in sredstev 44. 0.6909090909090909 A Units for use as dwelling or similar SKUPINA A - NEPREMIČNINE ZA BIVALNO UPORABO ALI PODOBNO 0.9047619047619048 no. 633 dated 1972. št. 633, z leta 1972. 0.55 VAT refund. izplačanih povračil. 0.4246031746031746 of which credit refund requested in previous years included in deduction following denial of the office (*) di cui credito richiesto a rimborso in anni precedenti computabile in detrazione a seguito di diniego dell'ufficio (*) od tega dobropis, za katerega je bilo v preteklih letih zahtevano povračilo, ki se odšteje kot posledica zavrnitve s strani urada (*) 0.8767123287671232 Line VL39 indicate the total input VAT resulting from line VL33. V vrstici VL39 se navede celotno terjatev DDV, ki izhaja iz vrstice VL33. 0.8571428571428571 PART AF Sez. I ed alla sez. 0.9448275862068966 2010 deductible surplus including it in deduction the following year 2011 deductible surplus including it in deduction the following year Eccedenza detraibile del 2010 computata in detrazione nell'anno successivo Odbitni presežek za leto 2010, obračunan kot odbitek v naslednjem letu 1.05 bis for connected agricultural activities. členom za povezane kmetijske dejavnosti. 0.8809523809523809 Bankruptcy during the 2011 tax period PERIODO D'IMPOSTA 2011 DAVČNO OBDOBJE 2011 0.5256410256410257 Receipt of other telematic communications Ricezione altre comunicazioni telematiche Sprejem drugih elektronskih obvestil 0.8367346938775511 TERM FOR APPROVAL OF BUDGET AND STATEMENT b) pravni ali statutni rok za odobritev proračuna 1.5 They are: To so: 0.8775510204081632 The deduction is also within the taxpayer's right when the building represents the main residence only of his/her family members. Zmanjšanje pripada davčnemu zavezancu tudi, če nepremičninska enota predstavlja glavno bivališče samo za njegove družinske člane, ki v njej živijo. 0.7761194029850746 interests paid for agricultural loans and mortgages; Interessi per prestiti o mutui agrari Obresti od kmetijskih posojil 0.8409090909090909 DATA RELATING TO THE ACTIVITY ACTIVE AND PASSIVE OPERATIONS PAYMENT OF TAX PREGLEDNICAAF PODATKI V ZVEZI Z DEJAVNOSTJO AKTIVNE IN PASIVNE OPERACIJE IZPLAČILO DAVKA 1.0255102040816326 • considerations for intra-community purchases made without payment of tax, using the ceiling in accordance with article 8, 8-bis and 9, referred to by paragraph 1 of article 42 of Decree Law 331/1993; • protivrednosti za nakupe znotraj EU, ki so bili izvedeni brez plačila davka, z uporabo plafona, v skladu s členi 8, 8-bis in 9, ki jih navaja 1. odstavek 42. člena zakonodajnega odloka 331/1993; 1.0173410404624277 gate must produce his/her own identification document and a copy of the applicant's identification document (or of the representative if the applicant is a non-natural person). Ta pooblaščena oseba mora pokazati svoj osebni dokument in kopijo osebnega dokumenta osebe, za katero podaja zahtevo (ali njenega zastopnika, če vlagatelj ni fizična oseba). 0.967741935483871 offices of the revenue agency. ali urada Agencije za prihodke. 0.7704918032786885 donations for cultural and artistic activities; 26 Prostovoljni prispevki za kulturne in umetniške dejavnosti 1.11875 Art. 2-bis of decree law no. 203 of 30 September 2005 governs the procedures for implementing art. 6, paragraph 5, of the taxpayer's Statute law no. 212 of 27 July 2000) based on which the financial administration asks the taxpayer to provide the necessary clarifications should the check of the declarations, carried out pursuant to articles 36-bis del Decree of the President of the Republic no. 600 of 1973 and 54-bis of the Decree of the President of the Republic no. 633 of 1972, give rise to a tax to be paid, or to a lower refund. 2. člen zakonske uredbe št. 203 z dne 30. septembra 2005 ureja načine izvajanja 5. odstavka, 6. člena Statuta davčnega zavezanca (zakon št. 212 z dne 27. julija 2000), na podlagi katerega finančna uprava pozove davčnega zavezanca k posredovanju pojasnil, če iz pregleda napovedi, opravljenega skladno s členom 36-bis odloka predsednika republike (D.P.R.) št. 600 iz leta 1973 in člena 54-bis D.P.R. št. 633 iz leta 1972, izhaja davek, ki ga je treba plačati, ali manjše povračilo. 1.0714285714285714 • the total amount of special tax credits used during the year in which the bankruptcy pro • celoten znesek posameznih davčnih dobropisov, uporabljenih v letu odprtja postopka 0.8704663212435233 • tax credit utilized during the opening of the year of insolvency proceedings, conceded by savings management companies as mentioned in Art. 8, Law Decree 351 of 2001. • dobropise, uporabljene v letu odprtja postopka plačilne nesposobnosti, odstopljene s strani družb za upravljanje s prihranki, skladno z 8. členom uredbe z zakonsko močjo št. 351 iz leta 2001. 1.1710526315789473 amount of operations carried out, excluding those set out in article 21, paragraph 6 bis. nih poslov, z izjemo tistih, ki so opredeljene z odstavkom 6-bis, 21. člena. 1.2244897959183674 Individuals must indicate: surname, name, gender, date of birth, municipality of birth and the initials of the province. Poleg tega se mora navesti priimek, ime, spol, datum rojstva, občina rojstva in kratica pokrajine. 0.8055555555555556 • payments made by urban public transport operators (article 74, paragraph 1, letter e) • povračila, ki jih izplačajo izvajalci dejavnosti mestnega javnega prevoza oseb (čl. 74, 1. odstavek, črka. 1.3428571428571427 1 | FOREWORD: EARTHQUAKE, AN ORDINARY EMERGENCY stato di emergenza - izredno stanje 1.2633333333333334 In case of more than two decimal numbers, the second decimal number must be rounded off according to the following criteria: if the third decimal number is equal to or higher than 5, the figure is rounded up; if the third number is lower than 5, the figure is rounded down (e.g. euro 52.752 is rounded down to 52.75; 52.755 is rounded up to 52.76; 52.758 is rounded up to 52.76). V primeru če je več decimalk, se zaokroži druga decimalka po naslednjem kriteriju: če je tretja številka enaka ali večja od 5 se zaokroži navzgor; če pa je manjša od 5, pa navzdol (npr. 52,752 evrov je zaokroženo 52,75; 52,755 evrov je zaokroženo 52,76 evrov; 52,758 evrov je zaokroženo 52,76 evrov). 0.9270833333333334 Purchases by public administrations, holders of VAT registration, pursuant to art. 17-ter 17-ter Nakupi javnih uprav, imetnikov identifikacijske številke za DDV, v skladu s členom 17-ter 1.4022662889518414 1) Incorporation of a controlling company If the company external to the group does not meet the requirements for control set by art. 73 with respect to the incorporated controlling company, the following hypotheses can alternatively occur: - the procedure for the payment of group VAT is interrupted, consequently the incorporating company shall file two returns: one concerning its own business performed throughout the entire year and one on behalf of the ex controlling incorporated company. Če družba zunaj skupine nima kontrolnih možnosti, ki jih predvideva 73. člen do kontrolne pripojene družbe se lahko izkaže naslednje: - postopek plačila DDV skupine se prekine, posledično predloži pripojitvena družba dve napovedi, eno za svojo dejavnost, ki se je opravljala skozi celo leto in eno za račun pripojene družbe, ki je bila kontrolna družba. 1.0841584158415842 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. Zato se lahko to okence izpolni samo, če je finančna uprava sporočila (na primer z okrožnico, sklepom ali tiskovnim obvestilom) specifično šifro, ki jo je treba uporabiti za označitev posebne situacije. 0.6549707602339181 Purchases of goods from operators of the Republic of San Marino Periodic payments and amounts payable on account Acquisti da operatori della Repubblica di San Marino - Nakupi od operaterjev v Republiki San Marino Versamenti periodici e acconto dovuti - Obdobna izplačila in akontacije 1.0512820512820513 Exercised activity and venue of exercise. Dejavnost in kraj izvajanja dejavnosti. 0.45977011494252873 Periodic and supplementary payments made Versamenti periodici e integrativi effettuati - Izvedena obdobna in dopolnilna vplačila 0.48091603053435117 VG31 Cross the box if the taxable operations are occasional and VG31 Se le operazioni imponibili sono occasionali barrare la casella - Če so obdavčeni posli priložnostni označite kvadratek e - in 1.588235294117647 Other types of applications on behalf of a third party Druge vrste zahtev za tretjo osebo 1.3506493506493507 It is pointed out that the total amount of periodic payments results from the sum of the VAT data in the Skupna višina obdobnih plačil izhaja iz vsote podatkov DDV vnesenih v stolpec 1.173780487804878 The front cover consists of 2 sides: - the first side contains information regarding the use of personal data; - the second side must report the taxpayer's tax code, in the upper part of the form, the taxpayer and declarant's details, the signature of the declaration, the commitment to electronic filing, details regarding the stamp of approval and the signature of the auditing body. Naslovna stran je sestavljena iz 2 strani: - prva stran vsebuje informacije o obdelavi osebnih podatkov; - druga stran zahteva navedbo davčne številke zavezanca na zgornjem delu obrazca, matične podatke zavezanca in prijavitelja, podpis napovedi, obveznost elektronske predložitev, podatke ustreznosti, podpis nadzornega organa. 0.9180327868852459 OPERAZIONI INTRACOMUNITARIE - TRANSACTIONS WITHIN THE EU oPerazioni intracomunitarie/Posli V oKViru eVroPsKe sKuPnosti 0.7156862745098039 In this part, please provide any other possible tax codes previously allocated, which are linked to the tax code for the correct personal details. V tej razpredelnici je potrebno navesti morebitne druge davčne številke, ki so bile predhodno dodeljene, za namen povezave z davčno številko, ki ustreza pravilnim osebnim podatkom iz registra prebivalcev. 1.18 Real estate properties that are not used as main residence. ‘1' nepremičnina uporabljena kot glavno bivališče. 0.975103734439834 If the application is for a tax code (PART A, SECTION II, application type "1"), the applicant type code should also be indicated in the appropriate space, choosing the most appropriate description from the list in the following table: Le v primeru zahteve za dodelitev davčne številke (RAZPREDELNICA A, ODDELEK II, vrsta zahtevka "1") je potrebno v ustreznem polju navesti še šifro vrste vlagatelja, ki kar najbolj ustreza primeru in jo je mogoče razbrati iz naslednje tabele: 1.2153846153846153 Hence, this section shall only be filled out by the non-resident entities, who shall specify the Headquarters of their stable company in Italy, that is, the domicile for tax purposes of the tax representative appointed by the government. Ta razdelek morajo torej izpolniti samo nerezidenti s sedežem v tujini, ki morajo navesti sedež stalne organizacije v Italiji oz. davčni domicil davčnega zastopnika, ki so ga imenovali v Italiji. 1.088560885608856 It is pointed out that the relative amount is added to the other non-taxable operations carried out towards the request for a refund (line VX4, field 3, code 3); - in line 11 indicate the amount of the deductible costs, obtained by adding the sum of the costs relating to trips undertaken wholly Opozoriti je treba, da se ta znesek upošteva pri drugih izvršenih neobdavčljivih transakcijah za namen morebitne zahteve za povračilo (vrstica VX4, polje 3, šifra 3); - v vrstico 11 vnesite znesek odbitnih stroškov, ki izhajajo iz zneska stroškov za potovanja v celoti iz 1.2857142857142858 In this case, you may have: V tem primeru morate: 1.2887323943661972 Therefore, with regard to purchases made in previous years but registered in the year to which the annual return refers, if the percentage of deduction applicable in the year in which the right to deduction arose differs from the percentage of deduction applicable in 2011, it becomes necessary to calculate the admissible deductible tax for both years of reference. Glede nakupov, izvedenih v predhodnih letih,, vendar registriranih v letu, na katero se nanaša letna napoved, če je bil odstotek odbitka, ki se uporablja v letu nastanka pravice do odbitka, drugačen od tistega za leto 2012, je potrebno izračunati odbitni davek za obe referenčni leti. 1.302788844621514 The Decree of the President of the Republic no. 322 of 22 July 1998, does not provide for a deadline for delivering the declaration to the intermediaries, who shall then see to electronic transmission, but solely establishes the deadline by which the declarations must be submitted to the Italian Revenue Agency electronically. Odlok predsednika republike št. 322 z 1998 ne predvideva roka za predložitev napovedi posrednikom, ki morajo potem poskrbeti za elektronski prenos, ampak se določi samo rok, do katerega morajo biti napovedi elektronsko predložene Agenciji za Prihodke. 0.5108695652173914 Foreign state (reserved for overseas residents) Stato estero (riservato ai residenti all'estero) - Tuja država (velja za rezidente v tujini) 0.9882352941176471 4 Liquidator Commissioner (Compulsory Liquidation or Insolvency) 5 Judicial guardian (judicial guard), or judicial administrator representing the seized property, or ju 4 Likvidacijski upravitelj (prisilna administrativna ali izredna poravnava) 5 Sodni varuh (sodno varstvo) ali sodni upravitelj kot zastopnik zaseženih predmetov ali sodni 1.0783289817232375 As for point 3), the professional who issues the endorsement of conformity is deemed "linked" to the subject performing the electronic submission of the declaration, when the latter is: 1) the simple association or partnership established by physical persons with the purpose of jointly performing arts and professions, in which, at least half of the partners includes the subjects under art. 3, paragraph 3, let. V zvezi s točko 3), izvedenec, ki izda žig skladnosti je "povezan" s subjektom, poverjenim za telematsko pošiljanje prijave, kadar je ta subjekt poistoveten z: 1) združenjem ali navadno družbo fizičnih oseb za družbeno opravljanje obrti in poklica, v katerem je vsaj polovica sodelavcev ali članov sestavljena iz subjektov, kakor jih navaja 3. člen, 3. odstavek, črki a) in b) O.P.R. 1.0476190476190477 (column 1) or, if this is not available, the foreign tax identification code (column 2); (stolpec 1) ali če ta ne obstaja, tuja davčna identifikacijska številka (stolpec 2); 0.9942528735632183 - 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. - kvadratek 2 mora biti označen s strani subjektov, ki opravljajo samo neobdavčene dejavnosti in pri opravljanju tovrstnih dejavnosti izvajajo samo občasno obdavčljive posle. 1.208 The first is in terms of letter d), paragraph three of article 19 referred to above, wherein it is stated that the rule of non-deductibility, envisaged as a general principle in relation to the fulfilment of transactions that are exempt or in any event not taxable, does not operate in relation to the "transfers of gold referred to in article 10, no. 11), carried out by subjects who produce investment gold or who transform gold into investment gold". 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". 1.0743801652892562 REQUEST FOR ALLOCATION OF TAX CODE, COMMUNICATION OF CHANGE OF DETAILS, COMPLETED MERGER, CONCENTRATION, TRANSFORMATION, CESSATION PROŠNJAZADODELITEV DAVČNE ŠTEVILKE, SPOROČANJE SPREMEMBE PODATKOV, O SPOJITVI, KONCENTRACIJI, PREOBLIKOVANJU IN UGASNITVI 1.1239669421487604 This amount must be indicated in line VX2 or in the corresponding line of section III of part RX for those presenting the UNICO returns. Ta znesek mora biti naveden v vrstici VX2 ali v ustrezni vrstici preglednice RX za subjekte, ki predložijo obrazec UNICO. 0.8552631578947368 • field 2, cost of non-depreciable operating assets, calculating: polje 2, strošek neamortizacijskih osnovnih sredstev, s tem, da se obračuna: 1.3636363636363635 EXTRAORDINARY OPERATIONS - SUBJECTIVE SUBSTANTIAL TRANFORMATIONS AND RENTAL COMPANIES ACQUISITIONS WITH CEILING TRANSFER IZREDNI DOGODKI - BISTVENE SUBJEKTIVNE SPREMEMBE IN ZAKUP PODJETJA S PRENOSOM PLAFONAOND 0.46938775510204084 OF WHICH TO BE PAID USING SIMPLIFIED PROCEDURE di cui da liquidare mediante procedura semplificata od tega za plačilo po poenostavljenem postopku 1.0538461538461539 The box shall also be ticked in the event of data variation as a consequence of a company merger, division, inheritance, conferment, etc. Poleg tega je treba okence oznaciti tudi v primeru spremembe podatkov kot posledica spojitve, razcepitve, dedišcine, oddaje, itd.. 1.1071428571428572 tax deduction is not permitted. ker ni dovoljen odbitek DDV; 0.9770114942528736 In that case, such entity shall present its own declaration by filling out section 2. V slednjem primeru mora subjekt predložiti svojo prijavo, s tem da izpolni 2. razdelek. 0.8493150684931506 The taxpayers who choose to file their form directly must use: Subjekti, ki izberejo neposredni prenos obrazca,morajo obvezno uporabiti: 1.0 - PART VH - VARIATION OF PERIODIC COMMUNICATION - RAZPREDELNICA VH - SPREMEMBE OBDOBNIH POROČIL 0.9534883720930233 To complete this line, taxpayers who adopt special regimes to determine the tax are referred to the instructions on page 8. Za izpolnitev pričujoče vrstice s strani zavezancev, ki uporabljajo posebne režime določitve davka, preglejte navodila iz strani. 1.035294117647059 The form may be submitted to any Revenue Agency office, in person or through a delegate. Obrazec lahko predložite v vsakem uradu Agencije za prihodke, tudi prek pooblaščenca. 0.7897196261682243 If this is not known, the declaration must be submitted to Rome Provincial Directorate II - Ufficio Territoriale ROMA 6 - EUR TORRINO, in Via Canton 20 - CAP 00144 Rome. Če pokojnik, ki je imel bivališče v tujini, ni nikoli imel bivališča v Italiji, je pristojni urad za obdelavo teritorialni urad v Rimu 6 EUR - Torrino, Via Canton, 20 - 00144 Roma v Pokrajinski direkciji II v Rimu. 0.5 Some examples: - the address VIA PARIGI 51/B - FRAZ. Nekateri primeri: -naslov VIA PARIGI 51/B - VAS PRATOLUNGO se navede po naslednjem vzorcu: tip ULICA, na 0.9076923076923077 The data will be handled primarily by means of computerized and logics which fully comply with the aims to be pursued. Podatki se bodo obravnavali predvsem s pomočjo računalniške obdelave in na načine, ki so popolnoma v skladu z zastavljenimi cilji. 1.1079136690647482 Taxpayers who make quarterly payments as provided for by articles 73, paragraph 1, letter e) and 74, paragraph 4, relative to four calendar year quarters, must indicate the data regarding their periodic payments alongside lines VH3, VH6, VH9 and VH12 (the latter with reference to the last calendar quarter). Zavezanci, ki izvajajo četrtletno izplačilo v skladu s črko e) prvega odst. 73. člena in 4. odstavkom 74. člena za štiri koledarska četrtletja, navedejo podatke svojih obdobnih plačil, ki se ujemajo z vrsticami VH3, VH6, VH9 in VH12 (z navezavo na zadnje koledarsko četrtletje). 0.9765625 However, they are not subject to taxation in Italy if the taxpayer has the nationality of another State in which they reside. Vendar pa te pokojnine niso obdavčene v Italiji, če je davčni zavezanec državljan tuje države, v kateri ima stalno prebivališče. 1.0420168067226891 This sending method must also be used if the subject chooses to submit the form electronically even if not obliged to do so. Ta način prenosa se uporablja tudi v primeru, ko subjekt izbere in predloži obrazec elektronsko, čeprav ni bil obvezan. 1.2758620689655173 INHERITANCE: the box shall be ticked by the successors of the deceased person by specifying the deceased person's VAT number in the relevant fields. 1e DEDIŠCINA: okence morajo prekrižati dedici pokojnega subjekta in navesti v ustrezna polja številko DDV pokojnika. 0.7254901960784313 Private pensions received by residents of Belgium are not taxed in Italy . Zasebne pokojnine, ki jih prejemajo osebe s stalnim prebivališčem v Belgiji, niso obdavčene v Italiji. 1.4509803921568627 Applicant's signature (or individual authorized to sign for the applicant) PODPIS ZAVEZANCA (ali predložitelja v imenu trudih) 0.6111111111111112 Five scenarios emerge: Preglednica VO zajema pet razdelkov: 0.9726618705035971 Personal data will not be disclosed, however, if necessary, they may be disclosed: - to parties to whom data shall be communicated in compliance with a legal obligation, a regulation or with community legislation, or to comply with an order of the Judicial Authority; - to parties appointed by the Data Controller, as managers, or to persons authorised to process personal data who operate under the direct authority of the data owner or controller; - to any other third parties, when specifically provided for by law, or if the communication is necessary for the protection of the Agency in court, in compliance with the current provisions on the protection of personal data. Vaši osebni podatki ne bodo razširjeni, vendar bodo sporočeni, če je to potrebno: - subjektom, katerim je treba te podatke poslati za zadoščanje obveznosti, ki jo predvideva zakon, pravilnik ali normativa evropske skupnosti oziroma za to, da se zadosti zahtevi sodišča; - subjektom, ki jih za odgovorne osebe določi upravljalec podatkov oziroma osebam, ki so poverjene za obdelavo osebnih podatkov, ki delujejo pod neposrednim nadzorom upravitelja podatkov ali odgovornih oseb; - morebitnim tretjim osebam v primerih, ki jih izrecno predvideva zakon oziroma tudi, če je posredovanje podatkov nujno za zaščito finančne uprave na sodišču, v skladu z veljavnimi predpisi o zaščiti osebnih podatkov. 1.0 Moreover, as per Art. 17, Paragraph 3, tax representation and direct identification institutions are alternatives. V skladu s 17. členom , drugi odstavek, ustanove davčnega zastopstva in neposredna identifikacija so alternativne. 1.0735294117647058 It is important to stress that the first two decimal numbers must be written even if equal to zero, for example when the amount is expressed in units of euro (e.g. amount due equal to 52 euro, it must be written 52.00). Znova opozarjamo, da je potrebno prvi dve decimalki vedno navesti, četudi sta enaki nič, kot velja za primer, ko je znesek naveden v evrih (npr. znesek plačila v višini 52 evrov se navede v obliki 52,00). 0.9230769230769231 Personal data will also be processed with automated tools for the time strictly necessary to achieve the purposes for which they were collected. I dati personali saranno trattati anche con strumenti automatizzati per il tempo strettamente necessario a conseguire gli scopi per cui sono stati raccolti. 1.2065972222222223 In order to obtain authorisation to use the Entratel online service it is necessary to: 1. apply for pre-registration for the service using the specific option in the section entitled "If you have not yet registered for the service ..." at http://telematici.agenziaentrate.gov.it; 2. print out the result of pre-registration using the option "Print copy for office use"; 3. fill in the application for authorisation according to type of user and submit it within 30 days of receiving the aforementioned pre-registration code to one of the Revenue Agency's Offices in the region of the applicant's own tax domicile, enclosing the abovementioned printed copy and all other necessary documentation. Za doseganje usposobitve elektronske storitve Entratel je potrebno: 1. zahtevati predvpis za storitev preko posebne funkcije v razdelku "Če še nisi registriran za storitve…" spletne strani http://telematici.agenziaentrate.gov.it; 2. tiskati vpis s funkcijo "Tiskanje priloge za urad"; 3. izpolniti prošnjo za habilitiranje glede na vrsto uporabnika in jo predložiti v 30 dneh od prejema omenjene predhodno vpisne številke na Uradu Agencije za Prihodke določene pokrajine kjer ima prosilec davčni domicil s priloženim tiskom v skladu s predhodno točko k potrebni dokumentaciji. 1.263157894736842 (article 97, chapter 3). (10. člen, št. 19). 1.163265306122449 The difference between the VAT amount resulting from the register and that resulting from the calculation must be indicated in line VF23, with a plus (+) sign if the total tax resulting from the records is greater than the tax calculated, or with a minus (-) sign in the opposite case. Razlika med zneskom DDV, ki izhaja iz registra, in tistim, ki izhaja iz obračuna, se navede v vrstici VF23; pred zneskom stoji znak (+), če je celoten davek, ki izhaja iz registrov, večji od obračunanega davka, ali znak (-) v nasprotnem primeru. 1.28125 Taxable transactions towards Vat subjects Obdavčeni posli do subjektov DDV 1.3673469387755102 red as transactions within the State) and the transfers of goods not subject to VAT because they have a zero margin (on the assumption sle znotraj države) ter cesije sredstev, ki niso obdavčeni z DDV zaradi tega ,ker je njihova marža 1.0 vision company ceases to exist; oprostitev prenehajo obstajati. 0.9304347826086956 Registration criteria of the deed of incorporation: please specify the registration criteria solely in the event the deed has already been registered without indicating the tax code (circular no. 251/E dated 1998). Osnovni podatki za vpis sestavnega akta v register: zavezanec mora navesti osnovne podatke za vpis v register le v posebnem primeru, ko se je vpisal v aktu, ne da bi navedel davcne številke (glej okrožnico št. 251/E iz leta 1998). 1.2452830188679245 Certification of financial conditions and payment of contributions Potrdilo o premoženjskem stanju in plačilu prispevkov 0.8309859154929577 In any moment, the person concerned may obtain confirmation of the existence of provided data and/or verify their use. Zainteresirana oseba ima pravico, v katerem koli trenutku, da pridobi potrdilo o obstoju posredovanih podatkov in/ali preveri njihovo uporabo. 0.975 VAT credit resulting from the first 3 quarters of 2018 set off in the F24 form Terjatev DDV, ki izhaja iz prvih 3 mesecev leta 2017, kompenzirana v obrazcu F24 0.9230769230769231 With certain countries there are agreements for the avoidance of double taxation of income, according to which pensions coming from a foreign source are taxed differently, depending on whether they are state or private pensions. Z nekaterimi državami je Italija sklenila konvencijo o izogibanju dvojnega obdavčenja, v skladu s katero so pokojnine, izplačane osebam brez stalnega prebivališča v Italiji, obdavčene drugače glede na to, ali gre za javne ali za zasebne pokojnine. 0.8653846153846154 6 Tax representative of a non-resident entity 6 Davcni zastopnik subjekta brez stalnega bivališca; 0.9148936170212766 VAT 2019 VAT RETURN FORMS FOR THE YEAR 2018 DDV 2019 OBRAZCI ZA NAPOVED ZA DDV ZA LETO 2019 0.9538461538461539 Please specify the tax code or codes of the depositories as well as the information on the venues to retain the bookkeeping. Navedite davčno številko ali davčne številke depozitarjev ter podatke, ki se nanašajo na kraje shranjevanja računovodskih izkazov. 0.9152542372881356 Companies, organisations and bodies established abroad Družbe, organizacije in ustanove, ustanovljene v tujini, ki 1.4444444444444444 Once this time limit has expired, interest on arrears will be payable in addition to fines. Po tem roku bodo uveljavljene poleg sankcij še zamudne obresti. 1.6585365853658536 Performance of services rendered to community customers (Art. 7-ter) Storitve za naročnike v skupnosti (7-ter. 1.3352941176470587 in the EU (line 1) and the EU portion of the considerations relative to mixed trips (line 8); - in line 10 indicate the amount of the considerations relative to trips carried out outside the EU, calculated by adding the amounts EU (vrstica 1) in plačila za mešana potovanja za del EU (vrstica 8); - v vrstico 10 vnesite znesek plačil za potovanja izvedena zunaj EU, ki se določi tako, da se sešteje 0.9761904761904762 Extra payments due in compliance with sectorial studies for 2005 (taxable and tax) Večji zneski zaradi prilagajanja študije sektorja za leto 2007 (obdavčitev in davek) 1.2549019607843137 Other entities and institutions recognized as legal entities 11. Druge ustanove in inštituti, ki so pravne osebe 11. 1.1264367816091954 He also has the right to request, in the forms provided for by the law, the correction of inaccurate personal data and the integration of incomplete data and to exercise any other rights pursuant to articles 18 and 20 of the Regulation where applicable.These rights may be exercised by submitting a request to: Revenue Agency, 106, Via Giorgione - 00147e-mail: entrate.updp@agenziaentrate.it. Poleg tega ima pravico zahtevati, v oblikah, ki jih predvideva zakonodaja, popravke netočnih osebnih podatkov in dopolnilo nepopolnih podatkov ter da uveljavi vse ostale pravice v skladu z 18. in 20. členom Pravilnika, kjer se ta lahko uveljavljata.Te pravice lahko uveljavlja tako, da naslovi zahtevo na finančno upravo: Agenzia delle Entrate, ul. 1.0952380952380953 Tax for the operations pursuant to art. 17-ter Davek na postopke, določene v členu 17-ter 1.1224489795918366 It is pointed out that several changes which occurred on the same date may be communicated with a single form. Poudarjamo, da je z enim samim obrazcem možno sporočiti več sprememb, ki so nastale na isti datum. 1.1859504132231404 in the case of participation in a merger operation, indicate in the fields provided the tax codes (if allocated) of all participating subjects, and, in the section provided, details regarding the subject that has not ceased to exist, i.e. the subject resulting from the merger operation. v primeru udeleženosti v poslu spojitve navedite davčne številke v ustrezna polja (če so bile dodeljene) vseh udeleženih subjektov ter navedite v ustrezni razdelek podatke subjekta, ki nima prekinjene dejavnosti ali izhaja iz posla združitve. 0.8241379310344827 In the event that the request is lacking the above data, other than those related to the identification of the applicant and the accurate description of the case, the Office gives the taxpayer the opportunity to correct those deficiencies. Ker gre za novost, bo v primeru, da v prošnji zgoraj navedeni potrebni podatki manjkajo, so različni od zahtevanih za identifikacijo prosilca in za natančni opis primera, urad povabil davčnega zavezanca, naj v roku 30 dni poskrbi za ustrezno dopolnitev prošnje z manjkajočimi informacijami. 0.9481132075471698 The tax return must always be signed, under penalty of invalidity, which can always be rectified by the taxpayer within 30 days of receiving the request from the competent Office of the Revenue Agency. Davčna napoved podpiše davčni zavezanec, da bi se izognili neveljavnosti, ki se lahko sanira, če je subjekt, ki mora podpisati za to poskrbi v roku 30 dni od prejema vabila pristojnega urada Agencije za Prihodke. 1.2411347517730495 that the costs, calculated for each transaction, are equal to or greater than the sale consideration); - in line 2 indicate the gross margins relative to taxable transactions. meru, ko so stroški, obračunani za vsak posel, enaki ali večji od zneska od prodaje); - v vrstico 2 se navede bruto marža za obdavčene posle. 1.0471698113207548 NOTE: in the variation declaration, only the modified data shall be specified in the appropriate fields, whereas the unchanged data shall be omitted, except from the data required in parts B and C about the taxable person. OPOZORILO: v primeru prijave spremembe podatkov je treba navesti v ustrezna polja samo spremenjene podatke, ne pa tiste, ki so ostali nespremenjeni, razen podatkov, ki jih tabela B navaja glede davcnega subjekta. 1.361271676300578 • persons referred to in article 74 of Presidential Decree No. 917 of the 22nd of December 1986, namely: - state entities and administrations; - municipalities, consortiums between local authorities, the associations and entities that manage state properties, the consortiums of communes in mountain areas, the provinces and the regions; - the public authorities that perform state, social security, welfare and health functions, including the local health organisations. št. 917, z dne 22. decembra 1986, in sicer: - državni organi in uprave; - občine, konzorciji v krajevnih skupnostih, društva in ustanove, ki upravljajo državne posesti, gorske skupnosti, pokrajine in dežele; - javne ustanove, ki imajo državne funkcije, funkcije socialnega in zdravstvenega varstva, vključno s krajevnimi zdravstvenimi ustanovami; 0.9090909090909091 UN (2012). UNICO 2012) 1.063063063063063 However, they are not subject to taxation in Italy if the taxpayer has French nationality and not Italian nationality. Vendar pa te pokojnine niso obdavčene v Italiji, če je davčni zavezanec francoski državljan, ni pa italijanski. 1.0759493670886076 lumn 1) or, if this is not available, the foreign tax identification code (column 2); pec 1) ali če ta ne obstaja, tuja davčna identifikacijska številka (stolpec 2); 1.0625 GENERAL TABLE OF APPOINTMENT CODES SPLOŠNA TABELA S ŠIFRAMI FUNKCIJ 0.7692307692307693 UN (2015). št. 90/2015). 0.7526881720430108 Normally, the refund is paid within three months from the application. člena za katere je predvideno prednostno izplačilo povračil v treh mesecih od podane zahteve. 0.7095238095238096 • checking the data set out in the communication with other data in the possession of the Ministry of the Economy and Finance and the Revenue Agency; • preverjanjem in primerjanjem v prijavi navedenih podatkov z drugimi podatki, s katerimi razpolaga Ministrstvo za gospodarstvo in finance in Agencija za prihodke , ki jih po zakonu sporocijo druge javne osebe; 1.3627450980392157 In fields 1 and 2 indicate, respectively, the taxable amount and tax applicable to these operations, which are already included in part VE. V polja 1 in 2 navedite davčno osnovo in davek za predhodne posle, ki so že zajeti v razpredelnico VE. 1.2857142857142858 • by the assignee, if the extraordinary transaction or transformation entailed the assignment of the input or output VAT; this person will thus submit two separate communications in terms of the methods indicated in point 1). • odstopnik, če je izredni posel ali preoblikovanje povzročilo odstop terjatve ali dolga DDV; tak zavezanec bo torej predložil dve ločeni Obvestili na način, opisan v točki 1. 1.3958333333333333 to be in possession of a certified electronic e-mail address (PEC). na naslov PEC (Certificirana elektronska pošta): 0.5798816568047337 Purchases of goods from operators of the Republic of San Marino Periodic payments and due deposits Acquisti da operatori della Repubblica di San Marino - Nakupi od delavcev iz Republike San Marino Versamenti periodici e acconto dovuti - Obdobna izplačila in akontacije 0.6866666666666666 PURCHASES AND IMPORTS WITHOUT THE APPLICATION OF VALUE ADDED TAX RELATING TO ALL ACTIVITIES CARRIED OUT LorE AGGiunto rELAtiVi A tuttE LE AttiVità EsErCitAtE nAKupi in uVozi BrEz uporABE DAVKA nA DoDAno VrEDnost, Ki sE nAnAŠAJo nA VsE izVAJAnE DEJAVnosti 1.0975609756097562 In this case values are significantly higher. V tem primeru pa je vsekakor treba višino 1.1639344262295082 The amount of this surplus cannot exceed the difference between the amount written in field 1 and the amount indicated in field 2 of line VX2. Višina tega presežka ne sme biti nad razliko med zneskom, navedenim v polju 1 in zneskom, navedenim v polju 2 vrstice VX2. 1.0588235294117647 transactions carried out in the framework of relationships governed by international treaties and agreements Vrednostni papirji, ki jih izdajo mednarodne ustanove na podlagi mednarodnih sporazumov, ratificiranih 1.065326633165829 Users are also advised to consult the website at http://assistenza.finanze.it as well as www.agenziaentrate.gov.it and http://telematici.agenziaentrate.gov.it for information of a legislative or technical nature. Poleg tega svetujemo, da si ogledate internetno stran http://assistenza.finanze.it ter www.agenziaentrate.gov.it ali http://telematici.agenziaentrate.gov.it, za informacije tehnične in pravne narave. 1.1185185185185185 It is possible to submit, at the same time or at different times, some declarations directly and others through the group companies or an intermediary. Lahko se istočasno ali v različnih trenutkih predloži nekatere napovedi neposredno, ali druge preko družb skupine ali preko posrednika. 1.3150684931506849 dance with article 17, paragraph 6, letter a) (cp. Circular Letter no. 37 of December 29, 2006); črko a) 6. odstavka 17. člena (okrožnica št. 37 z dne 29. decembra 2006). 0.8148148148148148 Table 8 MCA Valuation. • v stolpcu 8 znesek posla. 1.1366459627329193 These subjects shall file the forms by using their own identification code, although the obligation to forward them is taken by the single participants on behalf of their own clients. Ti subjekti posredujejo obrazce tako, da uporabijo svojo šifro za autentikacijo, vendar obveznost posredovanja prevzamejo posamezni pristopniki do svojih strank. 0.7584097859327217 of part A) to be used as a tax representative as per Art. 44, Paragraph 3, second sentence, of Law Decree No. 331/1993, including on behalf of non EU entities who act on deposited assets, as per Art. 50-bis, Paragraph 7, of Law Decree No. 331/1993. preglednici A), ki jih bo uporabljal kot davčni zastopnik subjektov z omejitvami v skladu s 44. členom, 3. točko, 2. stavkom zakonodajnega odloka št. 331/1993, tudi v imenu nekomunitarnih subjektov, ki opravljajo posle v zvezi z dobrinami v pologu, kot je predvideno s členom 50-bis, z. točko zakonodajnega odloka št. 331/1993. 0.9705882352941176 Natural persons may apply for a PIN code directly, using the special function available on the website fisconline.agenziaentrate.it. Fizicne osebe lahko neposredno zaprosijo za PIN-kodo z uporabo posebne funkcije, ki je na razpolago na spletu www.uniconline.finanze.it. 1.1294117647058823 Other bodies and institutes with status of legal entity Consortia without status of legal entity Druge ustanove in zavodi s statusom pravne osebe Konzorciji brez statusa pravne osebe 0.96 In the box the following data must be indicated. V preglednici se morajo navesti naslednji podatki. 1.25 Expenses that are added on to a main expense. in povečana za tesno vezane stroške. 1.0476190476190477 -tick box to communicate the cessation of a venue for retaining previously communicated. - označiti okence za obvestilo o prenehanju predhodno navedenega kraja shranjevanja. 1.100558659217877 The tax relating to the aforementioned purchases is calculated by multiplying the taxable amounts set out in lines from VF1 to VF12 by the corresponding tax rates or the percentage of compensation. Davek, ki se nanaša na omenjene nakupe, je določen tako, da se pomnoži davčne osnove, navedene v vrsticah od VF1 do VF14, z ustreznimi davčnimi osnovami ali odstotki kompenzacije. 2.0 In particular: Zlasti: 0.6229508196721312 Entity responsible for data protection Responsabile protezione dei DatiOdgovoren za varstvo podatkov 0.9052631578947369 withholding agents (Form 770, simplified or ordinary), in relation to more than twenty plačnika davka (Obrazec 770 - poenostavljeni ali navadni), kadar gre za več kot dvajset zavezan 1.2151898734177216 Details concerning the person's residence must be provided exclusively by those residing abroad. Podatke glede stalnega bivališča izpolnijo izključno tisti, ki živijo v tujini. 1.0272727272727273 • those enrolled in the register of business consultants, accountants, commercial experts and labour consultants; • registrirani v strokovnih združenjih ekonomistov, računovodij, ekonomskih izvedencev in svetovalcev za delo; 0.7472527472527473 Those, however, filed more than ninety days late are considered omitted but in any case impose the collection of the resulting tax owed. Tiste pa, ki so predložene z zamudo, ki presegajo devetdeset dni se štejejo za opuščene, vendar pa na nji-hovi podlagi lahko izterja davek, za katerega se izkaže, da ni bil poravnan. 0.6923076923076923 VOLUME D'AFFARI - VOLUME OF BUSINESS VOLUME D'AFFARI PRESUNTO - DOMNEVNI OBSEG POSLOVANJA 0.7391304347826086 carried out monthly, also in 2017. izvajajo mesečno v istem davčnem obdobju 2017. 0.9074074074074074 In case of a statement including just one form, the number "01" must be reported on all the pages. V primeru, da je napoved sestavljena iz samo enega obrazca, mora biti na vseh straneh vnesena številka "01". 1.0774193548387097 Furthermore, you have the right to request, in accordance with the law, the correction of any inaccurate personal data and the integration of incomplete personal data. Ha, inoltre, il diritto di chiedere, nelle forme previste dall'ordinamento, la rettifica dei dati personali inesatti e l'integrazione di quelli incompleti. 1.0 • internal and intra-community purchases, import of scrap metal, industrial gold, pure silver and gold for investment purposes, taxable following option; • notranji nakupi, nakupi znotraj Skupnosti in uvoz železnine, industrijskega zlata, čistega srebra in zlata za investicije, ki so obdavčljivi po izbiri; 1.1791044776119404 • with data in the possession of other entities (such as Chambers of commerce). • s podatki, s katerimi razpolagajo drugi subjekti (npr. Trgovinske 0.7948717948717948 - a form (form no. 01), in which all the parts concerning the last activity practiced must be - obrazec (obrazec št. 01) kjer morajo biti izpolnjene vse preglednice kamor se vnesejo vsi podatki glede zadnje opra 1.0769230769230769 with or without status of legal entity 17. skladi, ki so ali niso pravne osebe 17. 0.9595959595959596 - type 2, if the tenant does not have a VAT number and commences an activity subject to VAT fol - vrsta 2, če najemojemalec nima identifikacijske številke za DDV in začne z dejavnostjo, za katero 1.1102941176470589 Line VA4 this line is reserved for savings management companies as provided for by Decree Law no. 351 of 2001 to indicate, in the form relating to the activity of each fund managed, the name and identification number assigned by the Bank of Italy to the fund itself (see also instructions for part VD). Vrstica VA4 je namenjena družbam za upravljanje v skladu z zakonskim odlokom št. 351/2001 za navajanje v obrazec za dejavnost vsakega upravljanega sklada, določanje identifikacijske številke, ki jo dodeli Banca d'Italia samemu skladu (glej tudi navodila v preglednici VD). 1.0217391304347827 In case of incorrect data showed on the tax identification number card, a replacement must be required to any office of the Italian Revenue Agency, showing a valid identification document. V primeru nepravilnih podatkov na potrdilu o davčni številki se mora nadomestni plačnik obrniti na katerikoli lokalni urad Agencije za prihodke, kjer mu bodo popravili napačne podatke. 1.075268817204301 In Part A, Box 2 must be crossed, indicating the date on which the concentration operation occurred. V preglednici A se označi kvadatek 2 in se navede datum, ko je prišlo do posla koncentracije. 1.5696202531645569 PRESUMPTION OF TRANSFER - REPRESENTATION RELATIONS, ART 1, PARAGRAPH 4, DECREE OF THE PRESIDENT OF THE REPUBLIC No. 441/1997 Domneva o predaji - Razmerje zastopništva 1. cl., 4. Odstavek, OPR Št. 441/1997 1.101522842639594 Please note that the total conferment of the company includes the modification of a sole proprietorship company into a company group originated through conferment of a company by one or more independent entrepreneurs. Poleg tega se med primere popolne oddaje podjetja šteje tudi spremembo individualnega podjetja v družbo, to je družba, ki je izšla iz oddaje podjetja s strani enega ali vec samostojnih podjetnikov. 1.096774193548387 If the form is submitted in order to request the allocation of a tax code, the tax code of the individual signing the form must be used. V primeru predložitve obrazca za prošnjo za dodelitev davčne številke se vnese davčna številka subjekta, ki obrazec podpiše. 1.146341463414634 In this case the amount of the tax indicated in Ta znesek ustreza znesku, ki je naveden v 0.8888888888888888 This part is destined for all VAT taxpayers who are obliged to present the return and it must only be filled in form 01. Ta razpredelnica je namenjena vsem zavezancem za DDV, ki morajo predložiti napoved, in mora biti izpolnjena izključno v obrazcu št. 01. 1.3076923076923077 In this case then V tem primeru 0.8495575221238938 The data will be kept until December 31st of the eleventh year following that of filing, or possibly longer in case of judicial proceedings or to respond to requests from judicial authorities. Podatki bodo ohranjeni do 31. decembra enajstega leta po letu, ko je bila oddana odgovarjajoča prijava oziroma do daljšega roka v primeru opredelitve morebitnih pravnih postopkov ali v primeru, da je to zahtevala sodna uprava. 0.7058823529411765 n. 196/2003) n. 196 del 2003). 0.8181818181818182 to BE PAID oR of tAx CREDIt zA PlAČIlO AlI zA DAVČNI DOBROPIS 1.120879120879121 The data will be stored for the time related to the purposes described above, or for the time needed for the definition of any judicial proceedings or to respond to requests from the judicial authorities. Podatki se hranijo za čas, ki se navezuje na omenjeni namen oziroma za daljši čas, če gre za opredelitev morebitnih sodnih postopkov ali za to, da se odgovori zahtevam sodne oblasti. 0.9170731707317074 The Ministry of Economy and Finance and the Revenue Agency, inform you, on behalf of the other persons obliged to do so, through this statement you are asked for your personal information. Ministrstvo za gospodarstvo in finance in Agencija za prihodke vas obveščata, tudi v imenu drugih subjektov, ki morajo to storiti, da ta dokument potrjevanja od vas zahteva različne vrste osebnih podatkov. 1.0240963855421688 Purchases of taxable commercial properties owing to option (art. 10, no. 8 ter, lett. Acquisti di fabbricati strumentali imponibili per opzione (art. 10, n. 8 ter, lett. 0.8333333333333334 registered mail with return receipt s priporočeno poštno pošiljko s povratnico 1.0020833333333334 The box shall be ticked when submitting the declaration of commencement of activities by those tax payers who are intended to make intra-community purchases of those goods detailed in Art.60-bis at the time, including purchases made an occasional basis, as well as in the declaration of data variation by those tax payers, holding a VAT number since 1st November 2006, who are intended to make the above purchases in the following three years (circular No. 27 dated 11th May 2007). Okence morajo ob predložitvi prijave začetka dejavnosti prekrižati tudi tisti davčni zavezanci, ki predvidevajo, da bodo že od trenutka prijave tudi občasno opravili nakupe blaga znotraj ES, ki jih določa člen 60-bis; prekrižati ga je treba tudi v trenutku prijave spremembe podatkov s strani imetnikov identifikacijske številke za DDV, izdane po 1. novembru 2006, ki v naslednjih treh letih nameravajo nakupiti zgoraj omenjene dobrine (glej okrožnico št. 27 z dne 11. maja 2007). 0.8456375838926175 within 90 days from the expiry of the time limits provided for the submission of the annual VAT return or the consolidate one. Tega so obrazci, predstavljeni v roku 90 dni pred zapadlostjo predvidenega roka za vročitev letne napovedi DDV, oziroma poenotene napovede, veljavni. 1.0564971751412429 If the deceased resided abroad but had previously resided in Italy, the declaration must be submitted to the office of the Agency in the district where the deceased last resided in Italy. Če je pokojnik imel kdaj bivališče v Italiji, preden je imel bivališče v tujini, je pristojni urad iz Pokrajinske direkcije, pristojne glede na zadnje znano bivališče v Italiji. 0.8055555555555556 (d) the importation of goods. Importazioni di beni di cui all'art. 1.2380952380952381 • by each of the persons involved in the transaction, if the extraordinary transaction or transformation did not entail the assignment of the input or output VAT in relation to the transactions carried out by each of the parties during the fiscal year to which the communication refers. • vsi subjekti, ki so vključeni v operacijo, če izredna operacija ali sprememba ni povzročila predaje dolga ali kredita DDV v zvezi z operacijami, ki jih je vsak subjekt izpeljal v teku davčnega leta, na katerega se nanaša prijava. 1.080906148867314 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 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 0.8297872340425532 Law to regulate local institutions) 51. sedilo zakonov o ureditvi lokalnih ustanov) 51. 0.7459016393442623 APPLICATION OF THE DISPOSITIONS LAW N. 398/1991 Flat-rate calculation of VAT and of incomes APPLICAZIONE DISPOSIZIONI LEGGE N. 398/1991 - Determinazione forfetaria dell'IVA e dei redditi UPORABAZAKONSKIH DOLOČILŠT. 1.240506329113924 se, the request may be submitted either by the legal representative or contractual representative. zahteva se lahko predloži tako s strani zakonitega zastopnika kot tudi s strani 1.1531531531531531 Indicate the complete address of the location of the individual business or, for autonomous workers, the location of the office. NASLOV treba je navesti celotni naslov sedeža individualnega podjetja oziroma, za svobodne delavce, kraj urada. 0.714975845410628 Please specify the email address, the phone number, fax and the website (if any) not used for e-commerce purposes (already specified in the B part). Navedite naslov elektronske pošte, telefonsko številko, številko faksa in morebitno spletno stran, različno od tiste, preko katere izvajate dejavnost spletnega trgovanja in ki ste jo navedli v preglednici B. 0.7203389830508474 general medical expenses and expenses for the special assistance of disabled persons; SPESE MEDICHE E DI ASSISTENZA DEI PORTATORI DI HANDICAP ZDRAVSTVENI STROŠKI IN STROŠKI ZA POSEBNO NEGO INVALIDNIH OSEB 1.2669039145907472 In the case in which among the said activities there is one for which exemption from the presentation of the annual VAT declaration is provided and, consequently, from the present Communication, the data of this latter activity shall not be included in the Communication to present relative to the other activities which are obliged to submit declarations. V primeru, da je za eno od omenjenih aktivnosti predvidena oprostitev vročitve letne napovede DDV, in torej tudi pričujočega prijave, podatki slednje aktivnosti ne smejo biti vključeni v poročilo, ki ga zavezanec vroči za druge aktivnosti, za katere se predvideva obveza sporočila. 1.1045751633986929 This point regards transfers of previously acquired or imported goods without the right to the total deduction of VAT as provided for by articles 19, 19-bis1 or 19-bis2. Gre za cesije, katerih predmet so predhodno kupljena ali uvožena sredstva brez pravice do celotnega odbitka DDV v skladu s členi 19, 19-bis1 ali 19-bis2. 1.173913043478261 Recognised, unrecognised and de facto associations 41. Priznana, nepriznana in dejanska združenja 41. 0.8376623376623377 This Agency notification may be viewed in the "Receipts" part of the Revenue Agency website reserved for registered online users. To obvestilo si lahko ogledate v razdelku "Potrdila" na spletni strani Agencije za prihodke, rezervirani za registrirane uporabnike elektronskih storitev. 1.112994350282486 This amount must correspond to the amount indicated in line VK25 (surplus requested as refund by the controlling company) of the return of the individual company participating in the group payment; Ta znesek mora ustrezati tistemu, k se nahaja v vrstici VK25 (presežek, ki ga zahteva povrnjenega kontrolna družba) napovedi posamezne družbe, ki je udeležena v plačilu skupine; 1.2037037037037037 In this case, the authorised person is bound to provide the office, in addition to their own documentation, that of the appointor. V tem primeru mora pooblašcena oseba izstaviti uradu, poleg svojega dokumenta, tudi dokument pooblastitelja. 1.0769230769230769 UNISDR (2012). cembra 2012). 0.6863270777479893 The receipt notification from the Agenzia delle Entrate for the submitted declarations is transmitted automatically to the user or to the intermediary who made the submission, within five working days after the date of receipt by the Agenzia delle Entrate. Potrdilo, ki ga izstavlja Agencija za prihodke glede prejema prijav, bo racunalniško posredovana uporabniku in pooblašcencu, ki so prijave vložili, v teku naslednjega delavnika oziroma v teku naslednjih petih delavnikih po datumu dejanskega prejema s strani Agencije za prihodke, glede na to, ali so bile prijave vložene preko storitve Internet ali preko storitve Entratel. 0.9740740740740741 The box shall also be ticked if a new activity has commenced in addition to others, that is, in case of cessation of one or more exercised activities and continuation of other activities (see subpart B note regarding the exercised activity and venue of exercise). Okence je treba prekrižati tudi v primeru zacetka nove dejavnosti, ki se pristavlja drugim že obstojecim, oziroma ce gre za prenehanje ene ali vec dejavnosti, medtem ko druge nadaljnjo poslujejo (glej pod tabelo B opozorilo glede izvajane dejavnosti in kraja izvajanja). 1.2 Line AF20 amount of VAT relating to taxable operations, carried forward from line AF10, field 2. Vrstica AF20 višina DDV za obdavčljive posle, prenesena iz polja 2 vrstice AF10. 0.9508196721311475 The interested party has the right, at any time, to obtain confirmation of the existence or otherwise of the data provided also through the consultation within its own reserved area, Consultations area of the Revenue Agency website. Zainteresirana oseba ima v vsakem trenutku pravico, da prejme potrdilo o obstoju ali neobstoju podatkov, ki jih je posredovala, tudi preko posvetovalnega mesta na svojem zasebnem območju, področja Posvetovanja na spletni strani finančne uprave. 0.971830985915493 The person is also entitled, as provided by law, to request the modification of wrong personal data and the completion of incomplete data. Poleg tega ima pravico zahtevati , v obliki, ki jo predvideva pravilnik, popravek napačnih osebnih podatkov in dopolnitev nepopolnih podatkov. 1.0408163265306123 1.3.2 - RETURN FILED THROUGH THE ELECTRONIC SERVICE 2.2 Potrdilo, vloženo preko elektronskih storitev 0.9525547445255474 The activities exercised on a regular basis and VAT related, for which a different activity code may be used, shall be specified, without including the main activity specified in the B part (see subpart B notice on the exercised activity and venue of exercise). Navedejo se dejavnosti, ki se redno izvajajo in so pomembne za potrebe določanja DDV, in ki jim je mogoče določiti posebno šifro dejavnosti, razen glavne dejavnosti, že navedene v preglednici B (glej preglednico B, opozorilo v zvezi z vrsto dejavnosti in krajem poslovanja). 1.0425531914893618 10 Tax representative of non-resident entity with the restrictions in Art. 44, Paragraph 3, of the 10 Davcni zastopnik subjekta brez stalnega bivališca, z omejitvami po 44. cl., 3. odstavku ZdO 0.6722689075630253 To be compiled handled by the entity resulting from the extraordinary operations Da compilare a cura del soggetto risultante da operazioni straordinarie - Izpolni subjekt, ki izhaja iz izrednih poslov 1.2415730337078652 ADDRESS: please specify the address the activity is mainly carried out if different from the registered office, head office or actual office, and, in case of a stable company, different from the domicile for tax purposes. NASLOV: navedite glavni kraj izvajanja dejavnosti, če je le-ta različen od zakonskega, upravnega ali dejanskega sedeža oz. - v primeru stalne organizacije - od davčnega domicila. 0.6825396825396826 In addition, the entities who ceased the activity subject to VAT, and continue to exercise activities not subject to VAT by means of the assigned tax code, shall tick box . Poleg tega morajo subjekti, ki prenehano opravljati dejavnosti, za katere je predvideno plačilo DDV-ja, vendar istočasno nadaljujejo z opravljanjem dejavnosti, za katere plačilo DDV-ja ni predvideno, če se uporablja davčna številka, prekrižati okence . 0.9354838709677419 of the 24th of December 1983. št. 42 z dne 4. februarja 1988. 0.8387096774193549 Such data, not including the e-commerce field, shall always be indicated in order to achieve the correct acquisition of the declaration in the Tax Registry. Omenjene podatke - z edino izjemo tabele, ki zadeva dejavnost elektronskega trgovanja - je treba namrec vedno navesti, da bi tako omogocili pravilno posredovanje prijave v maticni arhiv. 2.1785714285714284 and, therefore, the division company does not cease to exist. Odcepljena družba ne ugasne. 1.0952380952380953 Tax code of the person in charge of the C.A.F. Codice fiscale del responsabile del C.A.F. 0.4833948339483395 Non-taxable operations carried as regards earthquake victims Operations carried out during the year but taxable in subsequent years operazioni non soggette all'imposta effettuate nei confronti dei terremotati Neobdavčljivi posli, opravljeni z žrtvami potresa operazioni effettuate nell'anno ma con imposta esigibile in anni successivi Posli, izvedeni v teku leta, z izterljivim davkom v naslednjih letih 1.065217391304348 Companies, organizations and entities established Družbe, organizacije in ustanove, ustanovljeni 1.2195121951219512 NAME: this must be provided without abbreviations. Polno ime je treba navesti brez okrajšav. 0.6111111111111112 Credit surplus from previous year Eccedenza anno precedente Presežek iz predhodnega leta 0.7368421052631579 In particular, V posebnem primeru, 1.0470588235294118 as provided for in article 6, paragraph 3, of the Ministerial Decree of December 13, 1979 cije, ki jih predvideva 6. člen, 3. odst. ministrskega odloka z dne 13.decembra 1979. 1.2777777777777777 Taxpayer VAT REGISTRATION NUMBER: provide the VAT registration number of the taxable person. Zavezanec IDENTIFIKACIjSKA šTEVILKA DDV: navesti številko DDV zavezanca. 0.825 controls on registry tax payments IMPOSTA DI REGISTRO REGISTRACIJSKI DAVEK 0.6610169491525424 e) the signature of the applicant or its legal representative or the general or special attorney appointed under Article 63 of Decree of the President of the Republic No 600 of 29 September 1973. podpis prosilca ali njegovega zakonitega predstavnika oziroma splošnega ali posebnega predstavnika, ki je bil pooblaščen v skladu s 63. členom odloka predsednika republike št. 600 iz leta 1973; v slednjem primeru mora biti pooblastilo priloženo prošnji, če ni navedeno pod črto ali na robu akta. 0.896551724137931 Please note: the details in this part must be filled in for all applicationsa. Pozor: podatki v tej razpredelnici morajo biti obvezno navedeni pri vseh vrstah zahtev. 0.5116279069767442 Use of excess tax paid Credito d'imposta Prekomerno vplačani davki 1.0159362549800797 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. Ta zahteva se lahko izkaže glede na vrste, ki so se izkazale po objavi tega obrazca za davčno napoved, npr. po pojasnilih, ki jih je podala Agencija za Prihodke glede na vprašanja, ki so jih postavili uporabniki in se nanašajo na posebno problematiko. 1.116751269035533 Part VR must not be completed by companies taking part in group VAT payment that have transferred credit surpluses not set off within the scope of the group, of which the controlling company wishes to request the refund. Obrazca VR ne morejo vročiti družbe , ki se udeležijo odpravnine, ki so prenesle ne kompenzirane presežke kredita znotraj skupine podjetij in za katere nadzorujoča družba želi prositi za povračilo. 0.9464285714285714 Line VA15 reserved for non-operating companies, pursuant to article 30 of Law no. 724 of 23 December 1994. Vrstica Va15 je namenjena družbam, ki ne poslujejo v skladu s 30. členom zakona št. 724 z dne 23. decembra 1994, 1.0166666666666666 Purchases of commercial properties (art. 10, no. 8 ter, lett. Acquisti di fabbricati strumentali (art. 10, n. 8 ter, lett. 1.68 6, of Presidential Decree no. 605 of 1973. OPR št. 605 iz leta 1973. 1.0172413793103448 In addition a distinct field must be completed with the tax Poleg tega je treba v ločeno polje navesti davčno številko 0.7857142857142857 The STaTe of informaTion in iTaly • Informacije za tuje državljane v Italiji 1.35 D) Reference turnover for the application of VAT in the year following the extraordinary operation or subjec D) Referenčni poslovni promet za DDV v letu po izrednem poslu ali večjem preobli 0.65625 3 - Termination of control during the year 3 - Prenehanje kontrole v teku leta Podatki za kontrolno obdobje 1.0161943319838056 He/she also has the right to ask in the forms provided for by the law, the correction of inaccurate personal data and the integration of incomplete data and to exercise all other rights pursuant to articles 18 to 22 of the Regulation where applicable. Poleg tega ima pravico zahtevati, v obliki, ki jo predvideva pravilnik, popravek napačnih osebnih podatkov in dopolnitev nepopolnih podatkov ter uveljavljati vsako drugo pravico v skladu z 18. in 22. členom Pravilnika, kjer jih je mogoče izvajati. 0.90633608815427 Persons not resident in Italy are also obliged to pay regional and municipal personal income tax (Irpef) surcharges payable on pensions and/or other similar remuneration if, in the reference year, Irpef is due after subtracting all the deductions and tax credits for income generated abroad, which has been definitively withheld. Dodatni pokrajinski davek IRPEF so dolžni plačati, če je to sklep občine davčnega domicila, občinski davek IRPEF (saldo in akontacija) tudi nerezidenti na državnem ozemlju, če nanašajoč se na leto 2011 izhaja dolgovani davek IRPEF, po odbitku vseh pripadajočih davčnih olajšav za davčni dobropis za prihodke nastale v tujini , kjer so bili dokončno plačani davki. 1.1043771043771045 In the specific case of a controlled company taking part in group VAT payments having left the group after the due date set for the payment of VAT on account, in this line that company must include the amount of the payment of VAT on account paid on its behalf by the controlling company or body, already indicated in line VK36. V posebnem primeru kontrolne družbe udeležene pri plačilu DDV skupine, ki je izstopila iz skupine po izteku roka, določenem za plačilo akontacije DDV, mora slednja zajeti v to polju znesek akontacije, ki jo je za svoj račun plačala ustanova ali kontrolna družba, kar je že navedeno v vrstici VK36; 0.5263157894736842 TOTALS (sum of lines from VE1 to VE9) Variations and round-ups of the tax (indicate with a sign +/-) TOTAL (VE10 ± VE11) TOTALI (somma dei righi da VE1 a VE9) - SKUPAJ (vsota vrstci od VE1 do VE9) Variazioni e arrotondamenti d'imposta (indicare con il segno +/-) - Spremembe in zaokrožitve davka (navedite z znakom +/-) TOTALE - SKUPAJ (VE10 ± VE11) 1.12 It is therefore necessary to V tem primeru je potrebno 1.2448979591836735 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%. Pravica do povračila se uveljavi, če davčna stopnja za nakupe in uvoze preseže stopnjo, ki se uveljavi za aktivno izvedena dela, s povišanjem 10 %. 1.2173913043478262 European Commission (2003b). Evropske Unije (50-bis. 1.2222222222222223 Information and help via internet Informacije in pomoč na št. 1.0 Persons obliged to submit the return OSEBE, KI SO DOLŽNE OPRAVITI PLAČILO 0.8571428571428571 Private pensions received by residents of Germany are normally not subject to taxation in Italy. Zasebne pokojnine, ki jih prejemajo osebe s stalnim prebivališčem v Nemčiji, praviloma niso obdavčene v Italiji. 1.6951754385964912 Par. 12 of art. 16 of the above mentioned Law no. 537 of 1993 lays down a specific rule in relation to a particular type of division: "In case of a total division that does not imply the transfer of companies or business complexes, the obligations and rights resulting from applying VAT to the operations performed by the division company, including those concerning the filing of the annual return of the division company and the payment of the resulting tax, shall be fulfilled with mutual responsibility by the other beneficiary companies, or shall be exercised by the beneficiary company purposely designated at the time of the division; if no such company exists, the designated company is considered to be the beneficiary nominated first at the time of the division". Odstavek 12, člena 16 navedenega zakona št. 537 iz leta 1993 narekuje posebno disciplino za poseben primer odcepitve s tem, da določi, da: "V primeru popolne odcepitve, ki ne zajema prenos podjetja ali kompleksov podjetja, obveznosti in pravice, ki izhajajo iz uporabe davka na dodano vrednost za posle, ki jih izvede odcepljena družba, vključno s tistimi, ki zadevajo predložitev letne napovedi odcepljene družbe in plačilo izhajajočega davka, morajo biti 1.4310344827586208 TRANSFER OF VAT CREDIT ON THE PART OF BY SAVINGS MANAGEMENT INSTITUTIONS (Art. 8 of CESIJA TERJATVE DDV S STRANI DRUŽB ZA UPRAVLJANJE (8. člen 1.205 It is pointed out that the declaration of an affidavit, duly signed by the taxpayer, and the copy of his/her identity document are received and stored by the subject who files the return and shall be showed if demanded by the Revenue Agency. Opozarjamo, da izjavo o dokazilnih listinah, ki jo podpiše zavezanec, in kopijo njegovega osebnega dokumenta, prevzame in shrani tisti, ki pošlje napoved, in jo na zahtevo pokaže Agenciji za prihodke. 1.1861575178997614 Subjects other than natural persons, as provided for by article 58 of Presidential Decree (D.P.R.) no. 600 of 1973, have their tax domicile in the municipality in which their registered office, or in the absence of this, their administrative office, is located; in the absence of this too, they have their tax code in the municipality in which a secondary office of permanent organisation is established, or, in the absence of this, in the municipality in which they mainly conduct their activity. Subjekti, različni od fizičnih oseb, imajo na osnovi 58. čl. odloka Predsednika Republike 600/73, davčni domicil v občini, v kateri se nahaja njihov zakonski sedež ali (če le-ta ni na voljo) njihov upravni sedež ali (če tudi ta ni na voljo) se njihov davčni domicil nahaja v občini, v kateri imajo svoj stranski sedež ali sedež stalne organizacije oz. (če tudi ta ni na voljo) v občini, v kateri izvajajo glavnino svoje 1.0714285714285714 The advance ruling application shall contain: Prošnja za pisno vprašanje mora vsebovati: 0.6031746031746031 VAT RETURN FORMS FOR THE TAX YEAR 2005 Periodo d'imposta 2005 Agencija za Prihodke Davčno obdobje 2005 0.9662921348314607 the amount derived from the application of the percentages set out in article 30, para so nižji od zneska, ki izhaja iz uporabe odstotkov v skladu s 30. členom, 1. odst. zakona 1.3027027027027027 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. 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. 0.9074074074074074 Registered address or (if different) Tax domicile Stalno prebivališče ali (če ne sovpada) Davčni Domicil 1.145374449339207 As an exception to the general rules regarding VAT, article 74-quater, provides specific provisions for show business activities, which deal with: - the identification of the start of the performance as the moment in which the tax is levied at the start of the 74-quater člen predvideva, v odstopanju od splošnih pravil glede DDV, posebna določila za prireditvene dejavnosti, ki zadevajo: - določanje trenutka obdavčenja na začetku izvajanja prireditve, razen za posle, ki se izvajajo kot 1.375 Cooperative companies and consortia registered in the National Register of Cooperative companies 5. Zadružne družbe, njihovi konzorciji vpisani v državni register zadrug 5. 0.8070175438596491 b) Submission through a qualified intermediary 2) Elektronska predložitev prek usposobljenih posrednikov 0.8608695652173913 - partial division, with which the company transfers only part of its equity to one or more pre-exi - delna odcepitev na podlagi katere odcepljena družba prenese samo del svojega premoženja na eno ali več obstoječih 0.7391304347826086 e) and h) of Decree Law 331/1993); a), b) in d), zakonskega odloka št. 331/1993); 0.626984126984127 CRITERIA FOR THE REGISTRATION V OF THE DEED OF INCORPORATION (see instructions) ESTREMI REGISTRAZIONE DELL'ATTO COSTITUTIVO (v. istruzioni) OSNOVNI PODATKI ZA VPIS SESTAVNEGA AKTA V REGISTER (glej navodila) 0.8333333333333334 4 - Business turnover and total tax 4 - Poslovni promet in skupaj za ves davek 1.0638297872340425 the legal representatives of the heirs or legatees • Pravni zastopniki dedičev ali volilojemnikov; 1.4285714285714286 Completion of the line is also required on the part of taxpayers whose actual deduction is then reduced as a result of the existence of limitations on the deduction due to the carrying out of operations exempt from or not subject to VAT (for example pro-rata deduction). Izpolnjevanje vrstice je predvideno tudi za subjekte, katerih olajšava je zmanjšana zaradi omejitve olajšave zaradi izvajanja oproščenih ali neobdavčenih poslov (primer olajšava po deležu). 0.746268656716418 To the Revenue Agency Operations Centre of Pescara AGENCIJA ZA PRIHODKE - OPERATIVNI CENTER IZ PESCAREFORFETARNI KOLEK 1.3046875 The aforementioned office will see to sending the envelope containing the data for access to the service to the applicant or it will deliver it directly to an authorized representative, who will have to be in possession of a suitable delegation along with a valid identification document belonging to himself and the delegating party. Omenjeni urad poskrbi, da se po pošti pošlje kuverta, ki vsebuje podatke za dostopanje prosilca do storitve ali do posredovanja kuverte pooblaščenemu subjektu, ki mora imeti ustrezno pooblastilo, svoj veljaven dokument ter veljaven dokument pooblastitelja. 1.1 The tax return must be filed electronically with the Revenue Agency, using this form, by 30 June of each year. Prošnjo je potrebno posredovati Agenciji za prihodke izključno v elektronski obliki do 30. septembra 1.1868131868131868 2 - Total purchases and imports, total tax, intra-community purchases, imports and purchases from san marino 2 - Skupaj nabave in uvozi, skupaj davek, nabave v Skupnosti, uvozi in nabave iz San Marina 0.8867924528301887 in the year 2010 for which the tax rates laid down for the individual goods become applicable. ki se izvedejo v letu 2010 za katere se uporabljajo lastne davčne osnove predvidene za posamezna sredstva. 1.1788079470198676 bis, paragraph 4, letter g) of Decree Law no. 331/1993); - field 3 the total sum of intra-community sales of goods, taking into account adjustments as per article 26, entered in the records of invoices issued (article 23) or in the records of payments for supplies received (art. 24); - field 4 the total of all sales of goods made to San Marino customers. člen, 4.odst., črka g) zakonskega odloka št. 331/1993); - polje 3 skupni datum cesij sredstev med članicami Skupnosti upoštevajoč spremembe v skladu s 26. členom, zapis v register izdanih faktur (23.člen) in plačil (24.člen); - polje 4 znesek vseh cesij sredstev, ki se izvedejo do delavcev San Marina. 0.5128205128205128 (mimus) Purchases recorded in previous year but with VAT payable in 2012 TOTAL PURCHASES AND IMPORTS (meno) Acquisti registrati negli anni precedenti ma con imposta esigibile nel 2012 (manj) Nakupi registrirani v predhodnih letih z davkom, ki se izterja v letu 2012 TOTALE ACQUISTI E IMPORTAZIONI 1.2222222222222223 This part must indicate all of the documents requested by the office and submitted, together with the form, in order to demonstrate the existence of the subjective and objective elements indicated in the form. V tem kvadratku se navedejo vse zahtevane listine iz urada in predložene skupaj z obrazcem, da se potrdi obstoj subjektivnih in objektivnih elementov navedehnih v obrazcu. 0.9464285714285714 INTRA-COMMUNITY PURCHASES OF GOODS AS PER ART. 60 BIS 60-bis naKuP blaGa V eVroPsKi sKuPnosti sKladno s 60-bis 1.260536398467433 claration of commencement of activities and requires the information detailed in the Provision by the Director of the Revenue Agency dated 21st December 2006, amended and integrated by the Provision dated14th January 2008, issued in the implementation of the Paragraph 15-ter of the Art. 35 (circular No. 27 dated 11th May 2007). V njej je treba navesti specifične podatke, opredeljene v ukrepu direktorja Agencije za prihodke z dne 21. decembra 2006 s spremembami in dopolnili z dne 14. januarja 2008, izdanega za izvajanje točke 15-ter člena 35 (glej okrožnico št. 27 z dne 11. maja 2007). 0.7402597402597403 Italian public pensions are normally taxed only in Italy. Javne pokojnine italijanskega porekla so praviloma obdavčene zgolj v Italiji. 0.7592592592592593 5 - Options and revocation regarding IRAP 5 - opcije, odpovedi in preklici za potrebe davka IrAP 1.1016949152542372 Deductions are generally applied up to the amount of the tax due. Znesek dobropisa se lahko uporabi do višine dolžnih davkov. 0.7453416149068323 Tax must be paid on the dividend, gross of any deductions that may have been made abroad and in Italy as a down payment. Znesek, ki ga je potrebno vnesti je dobiček, vezan na kvalificirani delež dokončno opravljenih bruto morebitnih odtegljajev v tujini in v Italiji kot akontacija. 0.7807017543859649 - the front cover, which must report the VAT number of the last activity practiced in the - naslovne strani na kateri mora biti navedena v matičnem delu identifikacijska številka DDV, ki ustreza zadnji de 1.3636363636363635 Charitable works and benevolent societies 43. Dobrodelne ustanove in družbe 43. 1.0 ding the regulation of local authorities) 51. dilo zakonov o ureditve lokalnih ustanov) 51. 0.7685185185185185 SECTION 2: CONFERMENT OR TRANSFER OF COMPANY BY KEEPING THE TAX CODE AND VAT NUMBER RAZDELEK 2: ODDAJA ALI PRENEHANJE PODJETJA Z OHRANITVIJO DAVČNE ŠTEVILKE IN IDENTIFIKACIJSKE ŠTEVILKE ZA DDV 0.9221789883268483 The declaration types to be detailed in the A part are: - type 1, if the unincorporated successors continue the activities of the deceased tax payer by forming a corporation; - type 2, if the already incorporated successors, not running a business subject to VAT, continue the deceased tax payer's activities as a corporation; - type 3, if the already incorporated successors continue the tax payer's activities as a corporation, and merged them in a company subject to VAT. Vrste morebitnih obvestil v tabeli A so sledece: - vrsta 1, ce dedici, ki prej niso spadali v družbo, nadaljujejo dejavnost pokojnega zavezanca v obliki gospodarske družbe; - vrsta 2, ce so dedici že pridruženi družbeniki, ki pa ne izvajajo dejavnosti, ki je podvržena DDV, in nadaljujejo dejavnost pokojnega zavezanca v obliki gospodarske družbe; - vrsta 3, ce dedici, ki že spadajo v družbo, nadaljujejo dejavnost pokojnega zavezanca v obliki gospodarske družbe, vkljucijo pa jo v dejavnost, ki je podvržena DDV. 1.0787037037037037 The personal data provided in this form are therefore processed by the Revenue Agency in the performance of its duties of public interest, or, in any case, connected to the exercising of public powers invested in the Data Controller. Osebne podatke, ki so navedeni v tem obrazcu, obdeluje Davčna uprava pri opravljanju svojih nalog v javnem interesu oziroma tistih, ki so povezane z izvajanjem javnih pooblastil, s katerimi razpolaga kot upravljavec. 0.8202247191011236 DATARELATING TO THE ACTIVITY ACTIVE AND PASSIVE OPERATIONS PAYMENT OF TAX PREGLEDNICA AF PODATKI V ZVEZI Z DEJAVNOSTJO AKTIVNE IN PASIVNE OPERACIJE IZPLAČILO DAVKA 0.5 VR1 Amount claimed as a refund of which to be paid using simplified procedure VR1 Importo chiesto a rimborso di cui da liquidare mediante procedura semplificata Znesek v povračilo ki ga je treba izplačati s poenostavljenim postopkom 1.1 - total division, with which the company transfers its entire equity to several more pre - popolna odcepitev s katero odcepljena družba prenese celotno premoženje na več 0.93 part in the group VAT payment during the year; the amount claimed as a refund (within the sco tu v postopku izplačila DDV skupine; za vsako je treba navesti zahtevani znesek za povračilo (v okvi 0.42105263157894735 VX5 Amount to be deducted or compensated VX5 Importo da riportare in detrazione o in compensazione - Znesek, ki se odbije ali kompenzira 0.8958333333333334 SECTION 2 - SUBJECTS OTHER THAN INDIVIDUALS rep. št. 642/72) Subjekti, ki niso fizične osebe 1.1216931216931216 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. Znesek, ki ga je potrebno navesti v tej vrstici, se izračuna z uveljavitvijo pavšalnih odstotkov kompenzacije, ki bi se uveljavljali, če bi do navedenih poslov prišlo znotraj državnih meja. 1.033112582781457 Each beneficiary company, shall fill out a specific declaration, and tick this box by specifying the tax code of the divided company in the relevant fields. Vsaka družba koristnica, ki mora izpolniti ustrezno prijavo, mora prekrižati to okence in oznaciti v ustrezna polja davcno številko razcepljene družbe. 1.0457142857142858 Companies use the eServices exclusively through the appointed agents and/or operators appointed to act in their name and on their behalf according to the procedures illustrated above. Družbe dostopajo do elektronskih storitev vedno preko pooblaščenih upraviteljev in/ali pooblaščenih delavcev, da delujejo v imenu in za račun istih na zgoraj prikazane načine. 1.141732283464567 The square must be filled in and signed by the assigned subject (intermediaries and group companies) that submits the declaration electronically. Polje izpolni in podpiše tisti (posredniki in družbe skupine), posrednik, ki je pooblaščen za elektronsko predložitev potrdila. 1.7719298245614035 To submit the communication of VAT data via internet, it is essential be in possession of a PIN code. preko racunalniške storitve Internet, je prejem PIN-kode. 0.9510204081632653 Every page shall be progressively numbered by filling out the correspondent field on the top right corner; the total of the pages of the declaration shall be indicated in the field "filled out parts and signature of the declaration". Vsaka stran mora biti oštevilcena v postopnem vrstnem redu, in sicer z izpolnitvijo ustreznega polja na njenem gornjem desnem delu; skupno število strani, ki sestavljajo prijavo, mora biti zapisano v tabelo "izpolnjene tabele in podpis prijave". 0.4875 INFORMATION ON THE EXERCISED ACTIVITIES INfORMAZIONI INERENtI LE AttIVItà EsERCItAtE INfORMACIJE O IZVAJANIh DEJAVNOstIh 0.7432432432432432 Telephone numbers and e-mail address are not mandatory. Telefonska številka, številka telefaksa in elektronska pošta niso obvezni. 1.3235294117647058 CD4 Input tax CD5 VAT deducted CD6 Output tax CD4 IVA esigibile - Izterljivi DDV 1.0517241379310345 Intra-community purchases of goods and supply of services as provided for by art. 40, par. 4-bis, 5, 6 and 8 of Decree Law n. 331/1993 (including purchases of industrial gold, pure silver and goods as referred to in art. 74, paragraphs 7 and 8) 74, commi 7 e 8) Medobčinski nakupi sredstev in storitev v skladu s 40. členom, 4-bis., 5., 6. in 8. odstavek ZO št. 331/1993 (vključeni nakupi industrijskega zlata, čistega srebra in sredstev v slkadu s 74. členom, odstavki 7 in 8) 1.054945054945055 NOTE: the dates provided in this part must not be later than the date of submission of the form. OBVESTILO: podatki navedeni v tej preglednici ne morejo slediti datumu predložitve obrazca. 1.1818181818181819 Other entities and institutions recognized as legal entities Consortia with no legal entity Druge ustanove in zavodi, ki so pravne osebe Konzorciji, ki niso pravne osebe 1.0963855421686748 appointing a qualified intermediary (professionals, associations, CAF, etc.) or a delegate. • pri pooblaščenem posredniku (strokovni delavci, poklicna združenja, CAF in drugih 1.3838383838383839 taxable), which fall within the particular regime, including the transfers made vis-à-vis community persons (which, in effect are conside dajo v poseben režim in zajemajo tudi cesije izvedene pri subjektih EU (ki se smatrajo za posle zno 1.3018867924528301 Please note that the divided company shall submit the variation declaration to communicate such variations, without filling out this part. Opozarjamo, da mora razcepljena družba vložiti izjavo o nastalih spremembah, in ne izpolni te preglednice. 1.1935483870967742 articles 31, 113, 114, 115 and 116 of the Legislative Decree of August 18, 113, 114, 115 i 116 člen zakonodajnega odloka z dne 18. avgust 0.9895833333333334 other declarations as laid down by Presidential Decree No. 322 of 22th July 1998 and subsequent druge napovedi v skladu z odlokom predsednika republike št. 322 z dne 22. julija 1998 s kasnejši 0.98 Illustrative note related to fields from 3 to 11. Naslov nepremičnine se navede v točkah od 6 do 13. 0.9383561643835616 Such communication leads to the automatic extinguishment of the relevant tax codes as well as the VAT numbers (see note of this section). To obvestilo ima za posledico avtomatsko ukinitev navedenih davčnih številk ter identifikacijskih številk za DDV (glej opozorilo k temu razdelku). 0.9722222222222222 • purchases made via the introduction of goods into VAT deposits (article 50-bis, paragraph 4, letters a) b) and d) of Decree Law 331/1993); • nakupi izvedeni z uvajanjem sredstev v skladišče DDV (v skladu s četrtim odstavkom, črke a) in b) člena 50-bis, zakonske uredbe št. 331/1993); 0.7516339869281046 Resident in Italy for income tax purposes for most of the year (at least 183 days per year, 184 days per leap year) • niste bili vpisani v matično evidenco oseb s stalnim prebivališčem v Italiji več kot pol leta (in sicer 183 dni za navadna leta, 184 dni za prestopna); 1.1637931034482758 The statement concerning foreign taxpayers whose details must be reported in the taxpayer's part, is filed autonomously (see paragraph 1.1) by the tax representative who must report his or her own name in the part concerning the taxpayer by reporting appointment code 6. Napoved tujega subjekta, katerega podatki morajo biti navedeni v kvadratku za zavezanca, se predloži samostojno (odst. 1.1) davčnega predstavnika, ki mora navesti svoje podatke v kvadratku za prijavitelja in vnesti šifro funkcije 6. 1.2782608695652173 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). Davek za te posle mora biti vnesen v vrstico, ki ustreza obdobju izplačila, v katerem so bili izvedeni, če je bilo plačilo izvedeno četrtletno (brez plačila obresti) namesto mesečnega (okrožnica št. 45/E z dne 18. februarja 1999). 1.0606060606060606 GEIE (European Groups of Economic Interest) Public limited companies, special companies and consortia as defined in articles 31, 113, 114, 115 and 116 of the Legislative Decree of August 18, 2000, n. 267 (Consolidate Act regarding the regulation of local authorities) Condominiums GEIE (Evropske skupine gospodarskega interesa) Delniške družbe, posebne družbe in konzorciji v skladu s 31, 113, 114, 115 i 116 členom zakonodajnega odloka št. 267 z dne 18. avgusta 2000 (prečiščeno besedilo zakonov o ureditvi lokalnih ustanov) Solastništvo zgradb 1.1935483870967742 Total active operations (without VAT) Skupaj pasivni posli (brez DDV) 1.0756013745704467 This number, together with the details obtained through pre-registration, is used by the user to acquire, through the "First-time access - Acquisition of data" function, the credentials required to generate the necessary secure environment and to access the restricted areas of the website dedicated to eServices. Ta številka, skupaj s podatki, doseženimi na podlagi predhodnega vpisa, uporablja uporabnik za dvig s funkcijo "prvi dostop - snemanje podatkov" potrebnih za elektronsko prijavo za generiranje varnega okolja in dostopa do zavarovanih mest na spletni strani namenjeni za elektronske storitve. 1.3015873015873016 The box must be completed with the code corresponding to the following situations: V kvadratek se navede šifro, ki ustreza naslednjim okoliščinam: 0.8709677419354839 Exempt operations relating to investment gold carried out by agents identified by art. 19, par. 3, letter d) d) - Oproščeni posli v povezavi z investicijskim zlatom, ki jih izvajajo subjekti, opredeljeni v 3. odst. črki d), 19. člena 0.8888888888888888 − Owner. • Dediči. 0.5578231292517006 The box must be crossed if the taxpayer has taken part in extraordinary operations Barrare la casella se il contribuente ha partecipato ad operazioni straordinarie Označitev kvadratek, če je zavezanec sodeloval pri izrednih poslih 1.2264150943396226 Art. 36 bis - DISPENSATION FROM OBLIGATIONS FOR EXEMPT OPERATIONS 36. bis člen oProStIteV oBVeznoStI zA oProŠČene PoSle 0.7706422018348624 commerce for the tax category, holding a degree in law or economics or equivalent de kategoriji za dajatve, z zaključeno fakultetno izobrazbo na področju prava ali ekonomije, oziroma z enakovred 1.2694805194805194 Paragraph five of art. 4 provides that transactions relative to gold and foreign currency are not considered commercial, where such transactions are carried out by the Bank of Italy and the Italian Exchange Office; accordingly these are transactions in respect of which the tax remains excluded, whereas analogous transactions carried out by the agent banks now fall within the scope of VAT. 4. člen, peti odst.predvideva, da posli vezani na plato in tujo valuto niso komercializirani omejeno na tiste, ki jih izvaja Banca d'Italia in italijanski urad za izmenjavo; gre za posle za katere ostaja izključitev iz davka, medtem ko enake posle izvajajo banke agenti, ki spadajo v področje aplikacije DDV. 1.0175438596491229 Non-taxable operations as a result of declaration of intent Other non-taxable operations Exempt operations (art. 10) Altre operazioni non imponibili - Drugi neobdavčeni posli Operazioni esenti (art. 10) - Oproščeni posli (10. člen) 2.1686746987951806 40, paragraph 9 and 58 of Legislative Decree No. 331/93, for an amount, which is 25% greater than the overall amount of all the transactions, carried out in the 2003 fiscal period. 331/93, za skupno vsoto večjo od 25% skupne vsote vseh posegov v davčnem letu 2009. 1.3049645390070923 Thus, in this case, among the above-mentioned lines VX4, VX5 and VX6, the amount that should be divided is only the one resulting from the difference between field 1 and 2 of line VX2. V tem primeru torej, mora biti porazdeljen med vrstice VX4, VX5 in VX6 izključno znesek, ki izhaja iz razlike med poljema 1 in 2 vrstice VX2. 0.7297297297297297 Who can use the Moss scheme KDO LAHKO UPORABLJAOBRAZEC UNICO MINI 1.0674603174603174 Thus, if a non-resident person has operated in Italy during the fiscal year via an established organization, as well as via a fiscal agent or has registered himself directly, individual communications for the transactions attributable to each of them must be submitted. Zato, v primeru, da je subjekt ne rezident v davčnem letu deloval v Italiji potom stabilne organizacije ter potom davčnega predstavnika, oziroma z neposredno identifikacijo, mora predstaviti samostojne prijave za operacije vsakega posameznega subjekta. 1.0432900432900434 Notice: Line VH must be completed exclusively if there is the intention to send, integrate or correct the omitted, incomplete or incorrect data in communications regarding periodic VAT payment's (see resolution no. 104/E dated 28 July 2017). Opozorilo: razpredelnico VH morate izpolniti le, če nameravate pošiljati, dopolnjevati ali popravljati izpuščene, pomanjkljive ali napačne podatke v poročilih o obdobnih odplačilih DDV (glej sklep št. 104/E z dne 28. julija 2017) . 0.5726495726495726 Income generated in Italy is taxed according to the ordinary rules. Če pa je dohodek obdavčen v Italiji, se obdavčitev uveljavi v skladu z določili italijanske zakonodaje tega področja. 0.5238095238095238 Supplementary tax payments Account re-accredited from the controlling company Versamenti integrativi d'imposta - dopolnilna plačila davka Acconto riaccreditato dalla controllante - Ponovno vplačilo akontacije kontrolne družbe 1.4871794871794872 Cross the box corresponding to the event which took place: Označite kvadratek, ki ustreza dogodku: 1.4754901960784315 In addition, the section must include that part of payments taken to be the taxable base for sales of goods for which deductions for their purchase or import has been limited by virtue of the provisions of article 19-bis1 or of other provisions (for example motor vehicles, cellular telephones, etc.). Poleg tega zajema razdelek del plačil kot davčno osnovo za cesije sredstev, katerih nakup je bil odbit omejen v skladu s členom 19-bis1 ali drugimi določili (primer osebna vozila, mobilni telefoni, itd.). 1.009478672985782 On the basis of the new provisions contained in Presidential Decree number 435 of the 7th of December 2001, as modified by Presidential Decree number 322 of the 22nd of July 1998, the authorised intermediary must: Na podlagi novih predpisov, ki jih vsebuje OPR iz dne 7. decembra 2001, št. 435, kot sprememba OPR iz dne 22. julija 1998, št. 322, ki je stopil v veljavo dne 1. januarja 2002, mora pooblašceni posrednik prijav: 0.5177865612648221 Admissible deductible VAT [(line VF 22 or VG38 or VG40 or VG41 or VG42 or VG43 or VG63 or VG64) ±VG70] to be carried forward to VL4 IVAammessa in detrazione [(rigo VF23 oppure VG38 o VG40 o VG41 o VG42 o VG43 o VG64) ± VG70] da riportare al rigo VL4 DDV, ki se ga lahko odbije [(vrstica VF23 oziroma VG38 ali VG40 ali VG41 ali VG42 ali VG43 ali VG64) ± VG70], ki se vnese v vrstico VL4 1.6296296296296295 3 - Calculation of admissible deductible VAT 3 - Določanje odbitnega DDV 1.6081081081081081 siderations (art. 24), and taking into account the variations as referred to in article 26, recorded for the same year; člen) upoštevajoč spremembe registrirane za to leto v skladu s 26. členom; 1.8 Article 1 člen) 1.173913043478261 This eventually imposes the Končno je treba navesti 1.1734693877551021 Code 2 must be indicated by taxpayers who request the refund in accordance with article 30, paragraph 2, letter a). Šifro 2 navedejo davkoplačevalci, ki zahtevajo povračilo skladno s črko a) 2. odstavka, 30. člena. 0.9537037037037037 Please specify the personal information of the legal representative, if any, or of a Managing Director. Navedite identifikacijske podatke zakonskega zastopnika ali - če le-ta ni na voljo - družbenika upravitelja. 0.8931297709923665 • a person responsible for providing the tax code on behalf of a relative for income tax returns (for tax deductions) • zahtevek vloži oseba, odgovorna za navedbo davčne številke vzdrževanega družinskega člana v davčni napovedi (za davčne olajšave), 0.8699186991869918 Such notification is available in the section of the Revenue Agency website devoted to electronic services. To obvestilo je na voljo v ustreznem razdelku na spletni strani Agencije za prihodke, rezerviranem za elektronske storitve. 1.625 THE DIRECTOR OF THE AGENCY ukrep Direktorja 0.7846153846153846 Data for the calculation of percentage of deduction Percentuale di deduzione spettante Odstotek pripadajočega odbitka 1.0268817204301075 The 2017 Budget Law (Law of December 11, 2016, No. 232) enhanced the effectiveness of existing regimes and introduced new favorable measures, in order to have a diversified set of incentives. Zakon št. 232 z dne 11. decembra 2016 (Zakon o stabilnosti 2017) je spremenil zahteve za upravičenostdo omenjene olajšave in višino nagrad, za katere se lahko uveljavlja znižanje davkov. 0.9807692307692307 b), of the Legislative Decree of 18 February 1999); odstavek, črka b), odloka z dne 18. februarja 1999); 1.0975609756097562 Based on the provisions contained in the above-mentioned Presidential Decree No. 322 dated Na podlagi določil , ki jih vsebuje navedeni Odloka Predsednika Republike (O.P.R.) 1.7654320987654322 Cross one of the following boxes: if the applicant is directly submitting the application for himself/herself, in person or through a delegate. če vlagatelj vloži zahtevek neposredno zase, bodisi osebno ali prek pooblaščenca. 1.3764705882352941 completing the signature field; - in the Subject box, the code 4 by the board of statutory auditors, for each member. izpolni polje podpis; - nadzorni odbor v kvadratek Subjekt za vsakega člana, šifra 4. 1.3209876543209877 and VX must be completed only in form no. 01 in order to summarize the data of both companies; - a form, in which all the parts must be completed by reporting the data concerning the first activity practiced in the njene preglednice VT in VX v namene povzemanja podatkov obeh dejavnosti; - obrazec, kjer morajo biti izpolnjene preglednice, ki vsebujejo podatke prve dejavnosti, 1.3793103448275863 Postcode to be indicated if there is one ŠIFRA, KI JO JE TREBA NAVESTI 0.8805970149253731 The section shall be filled out exclusively by the beneficiaries of the above transformations (transferee, company originating from the merger, beneficiary of a division, etc.). Ta razdelek morajo izpolniti izključno subjekti koristniki oziroma subjekti, ki so nastali iz navedenih sprememb (pridobitelj, družba, ki je nastala iz združitve, koristnik v primeru razcepitve, itd.). 0.551948051948052 VF38 Reserved for mixed agricultural enterprises - Total taxable different operations VF38 Riservato alle imprese agricole miste - Totale operazioni imponibili diverse Namenjeno mešanim kmetijskim podjetjem - Skupaj obdavčeni različni posli 1.5 Foundations 10. RAZLOG 10. 0.7717391304347826 NOTE If the taxpayer completes section 3 (relating to the refund of the V primeru, da zavezanec izpolni razdelek 3 (ki se nanaša na povračilo najmanjšega presežka v 1.1081081081081081 Such part shall be filled out if the form is submitted through a delegated person. Ta preglednica se izpolni, če se obrazec predloži preko pooblaščene osebe. 1.162162162162162 Other organisations of people and goods 44. Druge organizacije oseb in dobrin 44. 0.5175438596491229 Number of subjects who have taken part in the group payment Numero di soggetti partecipanti alla liquidazione di gruppo Število subjektov, udeleženih pri skupinskem izplačilu 1.3859649122807018 This part shall be filled out in compliance with Art.1, Paragraph 4, of the Decree of the President of the Republic No. 441/1997, in order to overcome the presumption of transfer as per Art. 1, Paragraph 1, of the above mentioned decree. Tabelo je treba izpolniti, ce gre za obvestilo na podlagi 1. cl., 4. odstavka OPR št. 441/1997, da bi preverili domnevo o predaji po 1. cl., 1. odstavku omenjenega odloka. 1.5529411764705883 The documentation is deemed to have been submitted on the date on which the reception of the data on the part of the Revenue Agency is completed and proof that the return has been submitted is provided by the confirmation of reception issued by the Revenue Agency. Obrazec je predložen tistega dne, ko se zaključi prejem podatkov s strani Agencije za Prihodke in dokaz predložitve je dan z obvestilom same Agencije, ki potrjuje prejem. 1.125 in force. VE Razd. 1.024390243902439 322 of 22 July 1998 and subsequent amendments, they are not required to file the sta republike št. 322 z dne 22. julija 1998 in z naslednjimi spremembami, niso obvezni 1.1 If the U.S. Če država, 1.0990990990990992 848.800.444 (telephone operator) from Monday to Friday from 9:00 a.m. to 5:00 p.m. on Saturday from 9:00 a.m. to 1:00 p.m. 848.800.444 od ponedeljka do petka, od 9. do 17. ure, in ob sobotah, od 9. do 13. ure (storitev z operaterjem). 0.4789915966386555 VX6 Amount transferred following tax consolidation option VX6 Importo ceduto a seguito di opzione per il consolidato fiscale Odstopljen znesek po opciji za davčno konsolidiranje 1.1388888888888888 In relation to guarantees and guarantee policies, as envisaged by article 38-bis, it is specified that the guarantee is effective from the date on which the refund is made, for a period of three years or, if less, to the period remaining until the forfeiture deadline of the assessment action of the Office (article 57, par. 1). V zvezi s poroštvom in z poroštvenimi policami na podlagi člena 38-bis naj poudarimo, da je garancija veljavna od datuma izplačila povračila za obdobje 3 let, oziroma v primeru, da je znesek povračila nižji, za obdobje do zapadlosti roka preveritve s strani Urada (1. odstavek 57. člena). 1.208955223880597 The choice to have the notice sent to the authorised intermediary also allows a qualified professional to verify the results of the check conducted on the return. Izbira, da se obvestilo pošlje zaupnemu posredniku omogoča preverjanje s strani kvalificiranega strokovnjaka izidov kontrole napovedi. 1.345945945945946 The VR form must not be submitted by the companies taking part in the group payment that have transferred credit surpluses, which are not set off within the ambit of the group, in respect of which the controlling company intends requesting a refund. Preglednico VR ne izpolnijo družbe udeležene v izplačilu skupine, ki so prenesle presežke nekompenzirane terjatve v okviru skupine za katere namerava matična družba zahtevati povračilo. 1.2325581395348837 In addition, the first box must be crossed if the form has been prepared by the taxpayer, or the second if the form has been prepared by the person sending it. Poleg tega mora biti označen prvi kvadratek, če je obrazec pripravil zavezanec, ali če je obrazec pripravil tisti, ki ga pošilja. 1.0 INFORMATION RELATING TO THE ACTIVITY IDENTIFICATION DATA OF FINANCIAL RELATIONSHIPS INfORMACIjE O DEjAVNOSTI IDENTIfIkACIjSkI PODATkI O ODNOSIH S fINANČNIMI OPERATERjI 1.1197604790419162 control and it subsequently incorporated during the same fiscal period, another company that can legitimately claim the refund for the lesser of the deductible surpluses of the three year podjetij zaradi prekinitve nadzora in je nato v istem davčnem obdobju priključila drugo družbo, ki ima pravico, da prosi za povračilo za najmanjši presežek v triletju. 0.9702970297029703 persons; - the electronic Fisconline service, whenever the obligation exists to file the return of cev; - elektronske storitve Fiscoline, če obstaja obveznost predložitve napovedi s strani nadomestnih 1.0323886639676114 • non-taxable intra-community purchases (art. 42, paragraph 1 of Decree Law 331/1993), including those referred to in art. 40, paragraph 2, of the same Decree Law ("community triangle" with the intervention of the domestic agent as transferor/transferee); • neobdavčeni nakupi med državami skupnosti (42. člen, 1. odst., zakonskega odloka št. 331/1993), vključno z nakupi v skladu s 40. členom, 2. odst., istega zakonskega odloka (trikotnik skupnosti s posegom nacionalnega delavca kot cesionar-cedent); 1.2247838616714697 The failure to submit the communication or submitting it with incomplete or incorrect information entails the application of an administrative sanction that ranges from 258 to 2,065 Euro, in terms of article 11 of Legislative Decree No. 471 of 18 December 1997, for the failure to provide information or provision of incorrect information, as referred to in paragraph 6 of article 8-bis of Presidential Decree No. 322 of 1998 Opustitev prijave podatkov ali vročitev le-te z nepopolnimi ali nepravilnimi podatki povzroči izvajanje upravne kazni, in sicer v višini od 258 do 2.065 evrov, ki jo predvideva 11. člen zakonodajnega odloka št. 471, z dne 18. decembra 1997, zaradi pomanjkljivega ali nepravilnega sporočanja podatkov, kot to določa 6. odstavek, 8.-bis člena O.P.R. 1.0175438596491229 out significant operations for VAT purposes not less than the amount derived from the application of the percentages ni izvedlo transakcij za namene DDV, katerih vrednosti niso manjše od zneska, ki izhaja iz uporabe deležev, kot so 0.9310344827586207 SECTION 2: OTHER VENUES WHERE ACTIVITIES ARE EXERCISED AND/OR BOOKKEEPING IS HELD RAZDELEK 2: DRUGI KRAJI, KJER SE IZVAJAJO DEJAVNOSTI IN/ALI HRANIJO RAČUNOVODSKI IZKAZI 1.0558139534883721 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: Na podlagi določil omenjenega odloka predsednika republike z dne 22. julija 1998, št. 322 in kasnejših sprememb, morajo pooblaščeni posredniki in družbe, pripadajoče koncernu in, zadolžene za elektronsko pošiljanje: 1.3218390804597702 - the guarantees provided by the individual companies taking part in the group's payment for the respective credits - garancije, ki jih dajo posamezne družbe udeležene pri izplačilu skupine za kompenzira 0.6595744680851063 FAX NUMBER DIALLING CODE NUMBER FAx - FAKS prefisso numero Omrežna št. številka 1.5 those placed in possession of the property, in the event of absence of the deceased or a finding of presumed death • primere vnosa lastnine dobrin odsotne osebe in ob izjavi o domnevni smrti; 1.0238095238095237 • at any Revenue Agency Office, providing an identity document and completing an autho • pri katerem koli uradi ob predložitvi osebnega dokumenta in izpolnitvi zahtevka za 0.9444444444444444 no. 54 of the 4th of March 1999); - trustees and liquidators, in respect of refunds for an overall amount not exceeding 258,228.40 euro. Odloka št. 567, z dne 28. decembra 1993); - stečajni upravitelj in likvidacijski upravitelj za povračila do skupne vsote največ 258.228,40 evra. 0.9444444444444444 The tax due is therefore equal to: Predvidena davčna olajšava je enaka: 1.2857142857142858 fectorial registers and in the cooperation register 5. prefekturne knjige in v register zadrug 5. 0.5925925925925926 ANNUAL COMMUNICATION OF VAT DATA COMUNICAZIONEANNUALE DATI IVA LETNAPRIJAVAPODATKOV DDV 1.0 applies. uporabe. 0.644927536231884 • social welfare bodies or organisations on behalf of a foreigner in financial difficulty • zahtevek vložijo institucije ali združenja, ki opravljajo naloge socialnega skrbstva, za tujega državljana v slabših socialnih razmerah, 0.9292929292929293 For further information please consult the website http:/ /telematici.agenziaentrate.gov.it. Za vsako drugo informacijo si lahko ogledate spletno stran http://telematici.agenziaentrate.gov.it. 1.3522727272727273 Extraordinary transactions or transformations that took place during the fiscal year to which the communication relates Izredne operacije ali spremembe med davčnim letom, ki so podvržene posredovanju podatkov 0.6944444444444444 The schemes are optional. Ti pogoji so med seboj alternativni. 0.5763888888888888 of wich, with concessions for exceptional events of which relieved of the guarantee di cuicon agevolazioni per eventi eccezionali od tega olajšave zaradi izrednih dogodkov di cuiesonerati dalla garanzia od tega oproščeni jamstva 0.9565217391304348 THE REVENUE AGENCY DIRECTOR Rossella Orlandi Direktor Agencije za Prihodke Raffaele FERRARA 0.5641025641025641 The tax shall be paid: Davek na dediščino je treba plačati na: 0.7563025210084033 The province acronym is the one used for licence plates (ROME = RM: Foreign Country - EE). Okrajšava za pokrajino je enaka tisti, ki se uporablja za avtomobilske registrske tablice (RIM = RM; Tuja Država - EE). 0.7659574468085106 type Esito_Richiesta_Type properties Codice titolo possesso - Šifra vrste lastništva 1.2857142857142858 If the appointor's document is a photocopy, this must be delivered to the office. Ce je dokument pooblastitelja fotokopija, jo mora oddati uradu. 1.0729166666666667 from a regime of total exemption to a regime of total taxability or vice-versa, or following the option oprostitve obdavčitve do režima celotne obdavčitev in obratno ali po opciji za ločevanje dejavno 1.2 The 20 in 19 0.7279411764705882 TOTAL DIVISION: the transfer of the assets of the company to several pre-existing or new companies. POPOLNA RAZCEPITEV: nastane s prenosom celotnega premoženja družbe na več družb, ki že obstajajo ali pa ki so bile na novo ustanovljene. 0.8333333333333334 4.2.13 - PART VL - PAYMENT OF ANNUAL TAX 4.2.7 - RAZPREDELNICA VL - PLAČILO LETNEGA DAVKA 0.9047619047619048 whenever the deferred invoice is used; • odpravnine in z njimi povezani predujmi; 1.0913978494623655 Purchases of goods coming from the Vatican State City and from San Marino - art. 71, par. 2 - (including purchases of industrial gold, pure silver and goods as referred to in art. 74, paragraphs 7 and 8) Acquisti di beni provenienti dallo Stato città del Vaticano e dalla Repubblica di San Marino - art. 71, comma 2 - (inclusi acquisti di oro industriale,argento puro e beni di cui all'art. 1.2058823529411764 The concept of residence for tax purposes Davčna osnova v pokojninske namene 1.1455696202531647 The following steps are necessary to obtain authorisation to use the Entratel service: 1. apply for pre-registration for the service using the specific option in the section "If you Za doseganje usposobitve elektronske storitve Entratel je potrebno: - zahtevati predvpis za storitev preko posebne funkcije v razdelku "Če še nisi registriran 0.8926174496644296 BOOKKEEPING: tick the box only if the tax legislation associated bookkeeping is partially or totally retained in the specified venue. POSLOVNE KNJIGE: okence je treba prekrižati, le ce so v navedenem kraju v celoti ali delno ohranjene poslovne knjige, ki jih predpisuje davcni zakon. 0.8742138364779874 The types of declaration for the A part are: - type 1, if the beneficiary company commences the activity after the division; please specify Možne vrste prijave, ki jih je mogoče navesti v prijavnici A, so: - vrsta 1, če družba koristnica začne dejavnost po razcepitvi; kot datum začetka se navede da 1.2 January 1st, 2001. Januarjem 2001. 0.9487179487179487 ACCONTO IRPEF - DOWN PAYMENT OF IRPEF Ritenute Irpef - Odtegljaji davka Irpef 1.2753623188405796 It is pointed out that the amount to be indicated in the "debits" field of each line of the current section corresponds to VAT owed for each period (even if not actually paid). Znesek se navede v polje "davki"; vsaki vrstici te razpredelnice ustreza dolgovani DDV za vsako obdobje (tudi če je bil dejan-sko plačan). 1.3571428571428572 SECTION 2 - Calculation of tax surplus 2 - Določanje presežka davka 0.7708333333333334 refunds of direct and indirect taxes; prihodki Denarne kazni v zvezi z neposrednimi in 0.9310344827586207 In case the declaration is filled out by a Tax representative who is not residing in Italy, the address fields shall not be filled out. V posebnem primeru, da prijavo izpolnjuje davčni predstavnik subjekta, ki nima stalnega bivališča v Italiji, polj o naslovu ni potrebno izpolniti 0.5377358490566038 Credit surpluses transferred from non-operative companies Eccedenze di credito trasferite da società non operative Presežek terjatve, presesene iz nedelujoče družbe 0.9736842105263158 in the case of CESSATION, indicate the tax code and the date of cessation. v primeru UGASNITEV navedite davčno številko in datum prekinitve dejavnosti. 1.46875 The average dwelling age is about 15 years old. Meno di 35 anni Mlajši od 35 let 2.4545454545454546 European Commission (2009). UNICO 2009) 0.8476190476190476 • in column 4, the type of relation, using the codes provided in the table below (see the • v stolpcu 4 vrsta odnosa, pri tem je potrebno uporabiti šifre iz tabele, navedene v nadaljevanju (prim. 1.1541353383458646 The compilation of this section in the event of subjective substantial transformations leading to the extinguishment of the transformed entity (transferor, donor, etc.) entails the automatic cancellation of the VAT number of such entity, and in case of companies, the deletion of the correspondent tax code. Izpolnitev tega razdelka, v primeru bistvenih sprememb subjekta, ki so privedle do prenehanja spremenjenega subjekta (cedent, donator, itd.), pomeni tudi avtomaticno razveljavljenje številke DDV omenjenega subjekta in odgovarjajoce davcne številke, ce gre za družbo. 1.4166666666666667 The relative data is obtained from the difference between the aforementioned amounts. Pripadajoči podatek se pridobi iz razlike omenjenih zneskov. 0.8348623853211009 Social welfare bodies or organisations on behalf of a foreigner in financial difficulty 15. Institucije ali združenja, ki opravljajo naloge socialnega skrbstva, za tujega državljana v slabših socialnih 1.0454545454545454 The data you provide through this form shall be processed by the Revenue Agency in order to regulate declarations of commencement of activities, data variation or cessation of activities due to VAT purposes. i dati da lei forniti con questo modello verranno trattati dall'agenzia delle entrate al fine di regolamentare le dichiarazioni di inizio attività, variazione dati o cessazione attività ai fini iva. 0.9212328767123288 Once the deadlines for filing the return have expired, the taxpayer may rectify or supplement returns by filing a new return, using the methods set out for the original return, on a form that complies with the one approved for the tax period to which the return refers. Ko zapade rok za predložitev napovedi, lahko zavezanec popravi ali dopolni napoved tako, da predloži po predvidenih načinih za izvorno napoved novo napoved, ki je dopolnjena v vseh svojih delih, na obrazcu, ki ustreza tistemu, ki je bil odobren za davčno obdobje, na katero se nanaša napoved. 0.45384615384615384 Reserved for the non-resident in case of passing from a tax representative to the direct identification and vice-versa Riservato al soggetto non residente nelle ipotesi di passaggio da rappresentante fiscale a identificazione diretta e viceversa Namenjeno nerezidenčni osebi, v primeru, da spremeni obliko iz davčnega zastopnika v režim neposredne identifikacije, oziroma obratno 0.9438202247191011 For the purposes of said form delivery only, intermediaries are considered "data controllers" when the data become available to them and are under their direct control. Za samo za namen pošiljanja, dobijo posredniki kvalifikacijo »upravljalec obdelave podatkov«, v trenutku kadar imajo podatke na razpolago in so pod njihovim neposrednim nadzorom. 0.7419354838709677 Limited partnership 26. Enostavne komanditne družbe 26. 1.1130434782608696 gnizes as the "legal agent"; - it appears that the person on behalf of whom the request is made is already authorized to use the zastopnik"; - oseba, ki je vložila prošnjo, je že prejela dovoljenje za uporabo storitve Entratel; v tem primeru bo 0.4583333333333333 VF17 (minus) Purchases recorded in previous year but with VAT payable in 2005 VF20 (meno) Acquisti registrati negli anni precedenti ma con imposta esigibile nel 2015 (manj) Nakupi, registrirani preteklih letih, z davkom, ki se izterja v letu 2015 1.0364963503649636 Line VL27, indicate the total amount of special tax credits used for 2018 in the deduction of periodic payments and of the payment on account. V vrstico VL27 se navede skupni znesek posebnih davčnih terjatev, uporabljenih za leto 2020, z odštevanjem obdobnih plačil in akontacije. 0.8253968253968254 PARTIAL DIVISION: the transfer of part of a company assets to one or more pre-existing or new companies. 2b DELNA RAZCEPITEV: nastane preko prenosa dela premoženja podjetja v korist eni ali vec že obstojecih ali novonastalih družb. 1.358695652173913 Thus, the amount of deductible surplus to be divided in the following lines VX4 (also in the absence of the requirements under art. 30), VX5 and VX6, results from the difference between the amount written in field 1 and the amount written in field 2. Torej bo višina odbitnega presežka, ki se porazdeli na sledeče vrstice VX4 (tudi brez predpostavk iz 30. člena), VX5 in VX6 dana iz razlike med zneskom v polju 1 in zneskom iz polja 2. 1.5735294117647058 • with data in the possession of other entities (such as banks, social security and insurance institutions, • s podatki, s katerimi razpolagajo drugi subjekti (na primer banke, 1.0902527075812274 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. Šteje se za nadzorovane družbe tiste delniške družbe, delniške komanditne družbe ali družbe z omejeno odgovornostjo, katerih delnice so v lasti nadzorovalne ustanove ali od te nadzorovane družbe za vsoto, ki presega 50 odstotkov kapitala od zacetka prejšnjega davcnega obdobja. 0.5333333333333333 FOREIGN COUNTRY OR ITALIAN MUNICIPALITY OF BIRTH STATO ESTERO OVVERO COMUNE ITALIANO DI NASCITA TUJA DRŽAVAALI OBČINA ITALIJANSKA NARODNOST 0.9333333333333333 2. print out the result of pre-registration using the option "Print copy for office use"; 3. fill in the application for authorisation according to type of user; 4. submit the application to the competent Revenue Agency office (any in the region of the natisniti rezultate predhodne registracije s pomočjo ukaza »Natisni prilogo za arhiv«; izpolniti zahtevek za vklop storitev glede na vrsto uporabnika; predložiti vlogo pristojnemu uradu Agencije (kateremu koli v deželi, v kateri je določena davčna rezidenca uporabnika). 1.0566037735849056 Completion of part VH by controlling and controlled companies (article 73) Regarding the completion of part VH by companies adhering to group payment as referred to in article 73 (in special cases of transfer of control during the tax year or mergers etc.) the taxpayer is referred to the clarifications supplied in sub paragraph 3.4.3. Izpolnjevanje preglednice VH s strani kontrolne in kontrolirane družbe (73. člen) Za način izpolnjevanja preglednice VH s strani družb, ki so pristopile k plačilu skupine v skladu s 73. členom v posebnim primerih prenehanja kontrole v teku davčnega leta ali spojitev itd, glej pojasnila dana v spodnjem odstavku 3.4.3. 0.9326315789473684 Persons who make use of the right to pay VAT relative to operations deriving from subcontracting agreements, using the appropriate tax codes, must include the amount relating to such operations in the line corresponding to the payment period in which they were carried out, even though the pay-ment was made quarterly (without added interest) rather than monthly ticking the box "subcontractors" (cp. circular letter 45/E of 18 February 1999). Subjekti, ki so uveljavljali pravico do trimesečnega plačevanja DDV pri poslih izhajajočih iz podpogodbe s strankami z uporabo ustreznih številk dajatve, morajo vključiti davek za te posle v pripadajočo vrstico, ki ustreza obdobju odplačila, v katerem so bili opravljeni, če je se je odplačilo izvajalo enkrat na vsake tri mesece (brez plačila obresti) namesto enkrat mesečno, in označiti pripadajočeokence "Poddobavitelji" (glej okrožnico št. 45/E z dne 18. februarja 1999). 1.206896551724138 If there is more than one representative in this part, the details of one subject only must be indicated. V primeru več zastopnikov v tej preglednici, se navedejo podatki enega samega subjekta. 0.9613733905579399 If there are more than 11 controlled companies, other summary forms must be used, in which completion of the first box, reserved for the controlling company, and the box "Attached to VAT form IVA 26LP/2006", must be omitted. V primeru, da je več kot 11 nadzorovanih družb, se uporabi več obrazcev, v katerih se ne izpolni prve preglednice, ki je namenjena nadzorujoči družbi, prav tako se pusti neizpolnjeno preglednico "Priloge k preglednici DDV 26LP/2012". 1.2030075187969924 SECTION 4 - Option regarding tax on entertainments Application of tax on entertainment in the ordinary manner - Article 4 of Presidential Decree no. 544 of 1999 RAZDELEK 4 - Opcija v namene davka na zabavo Uporaba davka na zabavo na navaden način - 4. člen, Odlok Predsednika Republike (O.P.R.) 1.1538461538461537 Refunds requested during the year (art. 38-bis, paragraph 2) medletna zahtevana povračila (2. odst. člena 38-bis) 1.0 All the parts and instructions are available at the websites www.finanze.gov.it and www.agenziaentrate.gov.it Vse razpredelnice in navodila so na voljo na spletnih straneh www.finanze.gov.it in www.agenziaentrate.gov.it 1.5151515151515151 Gross margins (*) relative to taxable transactions Bruto marže (*) za davčne stopnje 1.0059171597633136 In case the representative is also a depositary of the bookkeeping, he/she must fill out the F part and specify the address they are retained as well as his/her tax code. Če je zastopnik hkrati tudi depozitar knjigovodskih evidenc, mora izpolniti preglednico E in navesti naslov, na katerem se hranijo te evidence ter svojo davčno številko. 0.7272727272727273 It is compulsory in other cases. Ta navedba je obvezna v naslednjih primerih: 1.0449438202247192 INTRA-COMMUNITY TRANSFERS ON THE BASIS OF CATALOGUE, BY POST AND SIMILAR (art. 41, DECREE LAW CESSIONI INTRACOMUNITARIE IN BASE A CATALOGHI, PER CORRISPONDENZA E SIMILI (art. 41, D.L. 0.5081967213114754 Registration number of the boat Registrska tablica ali številka šasije IMBARCAZIONE - PLOVILO 0.9305019305019305 • considerations for intra-community purchases objectively not taxable, made without using the ceiling, including those relating to goods to be deposited in VAT warehouses, pursuant to article 50-bis, paragraph 4, letter a) of Decree Law no. • protivrednosti za nakupe znotraj EU, ki so objektivno neobdavčljivi in so bili izvedeni brez uporabe plafona, vključno s tistimi, ki se nanašajo na blago, namenjeno v vnosu v zaloge DDV, v skladu s črko a), 4. odstavka, člena 50-bis zakonodajnega odloka št. 1.5154639175257731 The office after verifying the identity of the applicant, provides the first 4 digits of the PIN code along with the password for the first access. Po opravljeni ustrezni kontroli posreduje konzulat zavezancu prvi del pin kode in ustrezno geslo. 0.49624060150375937 Occasional carrying out of exempt operations or taxable operations Occasionale effettuazione di operazioni esenti ovvero di operazioni imponibili - Občasno izvajanje neobdavčenih ali obdavčenih poslov 1.101010101010101 • field 10, the amount of the share of refund, to be included in line VY4, ascribable to every group company. • polje 10, znesek deleža povračila, ki se zajame v vrstico VY4 in se pripiše vsaki družbi skupine. 1.0769230769230769 per Art. 31, 113, 114, 115 and 116 of the Legislative De ladu s 31, 113, 114, 115 i 116 člen zakonodajnega od 0.9767441860465116 Domicile (if different from the residence) OBČINA (če se razlikuje od pravnega sedeža) 1.0263157894736843 - by the auditor entered in the register established at the Ministry of Economy and Finance, in the Subject box, code - pri računovodskem revizorju, registriranem v uradnem registru Ministrstva za gospodarstvo, finance in sodstvo, v 1.1385281385281385 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. OPOZORILO: če dolgovani znesek ne presega meje 25,82 EUR z obrestmi, ki jih dolgujejo četrtletni zavezanci, se izplačilo ne izvede, omenjeni znesek ne sme biti niti naveden v polju obveznosti v ustrezni vrstici za plačilno obdobje. 1.09 PRESUMPTION OF TRANSFER - REPRESENTATION RELATIONS ART.1, PAR. 4, DECREE OF THE PRESIDENT OF THE REPUBLIC NO. Predvidevanje cesije - razmerje zastopništva 1. člen, 4. odst. odloka predsednika republike (O.P.R.) 0.9891304347826086 lowing the rental; please specify the rental contract commencement date as the commencement je predvideno plačilo DDV-ja, po sklenitvi najemne pogodbe; kot datum začetka navedite datum 0.8142857142857143 tus of legal entity (excluding co-ownership entities) 14. Druge organizacije, ki niso pravne osebe (izključene so skupnosti) 14. 1.4285714285714286 The Central organization is composed of: Osnovni obrazec sestavljajo: 0.8902439024390244 In this case the tax payer shall refer to the instructions in the D part. V omenjenih primerih mora davcni zavezanec predhodno pregledati navodila tabele D. 0.5846153846153846 Attach explanation (see instructions). (Vedere istruzioni Glej navodila (Vedere istruzioni Glej navodila 1.2885572139303483 In the event that the negotiating representative is not a natural person the tax code of the correspondent legal representative and Managing Director, that is, of those individuals that are empowered to sign the statements through specific Power of Attorneys. Ce pogajalski zastopnik ni fizicna oseba, je treba navesti davcno številko pravnega zastopnika, clana upravnega odbora oziroma pravnih oseb, ki lahko podpišejo prijave na podlagi posebnega pooblastila. 1.3910614525139664 The intermediate is bound to store, possibly on electronic media, a copy of the declarations transmitted, for the same term as that stipulated in the aforesaid article 43, for the purposes of any examination required by the Financial Administration. Posrednik mora shraniti tudi na racunalniškem nosilcu podatkov kopijo vloženih prijav za obdobje, ki ga predvideva omenjeni 43. cl., v primeru zahteve financne uprave po vpogledu. 1.3823529411764706 A) Transformation occurred during the year 2013 Zavezanec je umrl v teku leta 2010 0.43243243243243246 Cross the box if it is the last return under ordinary VAT regime Barrare la casella se si tratta dell'ultima dichiarazione in regime ordinario IVA Označite kvadratek, če gre za zadnjo napoved v navadnem režimu DDV 0.7045454545454546 Line AF29 Total amount of interest due for quarterly payments. Vrstica AF29 skupni znesek obresti, ki jih je treba plačati zaradi četrtletnih izplačil. 1.0775862068965518 Such communication leads to the automatic extinguishment of the relevant tax codes or VAT numbers (see note of this section). To obvestilo pomeni avtomaticno razveljavljenje navedenih davcnih številk in številk DDV (glej opombo k tej tabeli). 1.2280701754385965 MUNICIPALITY: in case of a foreign address please specify the country. OBCINA: v primeru tujega naslova je treba navesti državo. 1.2677165354330708 Field 7 indicate operations provided for by numbers 1) to 4) of article 10, carried out with subjects established outside the European Union or regarding goods destined to be exported outside the European Union itself, equated with taxable operations for the purpose of deduction by article 19, paragraph 3, letter a-bis). Polje 7 navedite posle v skladu s številkami od 1) do 4), 10. člena opravljene za subjekte zunaj Skupnosti ali za sredstva namenjena za izvoz izven Skupnosti enakovredni obdavčljivim poslom z namenom olajšave v skladu z 19. členom, 3. odst., črka a-bis). 0.4074074074074074 to present this form on my behalf a presentare in sua vece il presente modello da v mojem imenu predloži ta obrazec 1.3478260869565217 The following cases fall within the circumstances outlined: - a change in the tax regime applicable to the lending transactions carried out, which have consequences on the deduction that V ta okvir spadajo naslednji primeri: - sprememba davčnega režima, ki se uporablja za aktivne posel,ki so izvedeni tako, da vplivajo na en 1.5172413793103448 there are deductible tax surpluses brought forward as a deduction in the following year. presežki, za katere se uveljavi odbitek v naslednjem letu. 1.125 Check all applicable boxes. da preveri njih uporabo. 0.618421052631579 ELECTRONIC SUBMISSION Reserved for intermediary ElEKTRONSKO POŠIlJANJE Riservato all'intermediario Rezervirano za posrednika 1.2465116279069768 The declaration, as per Art.1 Paragraph 4 of the Decree of the President of the Republic No. 322 dated 22nd July 1998, and following amendments, shall be signed by the legal representative, the Managing Partner or whoever holds the legal or negotiating representation. Na podlagi 1. cl., 4. odstavka OPR iz dne 22. julija 1998, št. 322 z naknadnimi spremembami, morajo prijavo podpisati pravni zastopnik, clan upravnega odbora ali oseba, ki dejansko upravlja, in pogajalski zastopnik. 0.5764705882352941 as stipulated in article 7 of Decree Law no. 185/2008 (minus) Operations carried out during previous year but with tax payable in 2011 (minus) Transfers of depreciable goods and internal transfers v skladu s 7.členom zakonskega odloka št.185/2008 (meno) Operazioni effettuate in anni precedenti ma con imposta esigibile nel 2009 (manj) Posli, ki se opravljajo v predhodnih letih z davkom, ki se izterja v letu 2009 (meno) Cessioni di beni ammortizzabili e passaggi interni (manj) Terjatve sredstev, ki se amortizirajo in internih prehodi 2.0 In this ca V tem 1.1972789115646258 The data in the possession of the Ministry of the Economy and Finance and the Revenue Agency may be communicated to other public entities (for example Municipalities, I.N.P.S.) Podatki, s katerimi razpolaga Ministrstvo za Gospodarstvo in Finance in Agencija za Prihodke se lahko posredujejo drugim javnim subjektom (kot npr. 1.18 Imports of goods as referred to in art. 74, paragraphs 7 and 8 without paying the VAT at custom (art. 70, paragraph 6) Uvoz sredstev v skladu s 74. členom, odstavka 7 in 8 brez plačila DDV na carini (70. člen, 6. odst.) 1.8333333333333333 • all the information necessary for the verification of the conditions for the extension • drugi podatki, potrebni za preverjanje odbitka 0.9655172413793104 Documentation with which the intermediary must provide the declarant as proof of submission of the declarations. Dokumentacija, ki jo mora posrednik izdati prijavitelju kot dokazilo o predloženi napovedi Na podlagi določil O.P.R. 1.1152073732718895 Line VF38 must include the taxable amount and the tax regarding the transfers of products and services which are not agricultural (already included in section 2 of part VE), carried out by mixed agricultural businesses (art. 34, paragraph 5). V vrstico VF38 se vnesejo obdavčeni zneski in davki cesij proizvodov in storitev, ki niso povezane s kmetijstvom (že zajete v razdelek 2 preglednice VE), ki jih izvajajo mešana kmetijska podjetja (34. člen, 5. odst.). 1.1931330472103003 The line must be used also when, following the submission of a return which is a correction of an existing return by the due date, or a supplementary return as referred to in article 2, paragraph 8-bis, of Presidential Decree 322/1998, payment exceeding the amount owed results. Vrstica se uporablja tudi, ko po predložitvi korektivne napovedi v rokih ali dopolnilne napovedi v skladu z odstavkom 8bis 2. člena odloka predsednika republike št. 322/1998 izhaja, da je višina izvedenega plačila presegla dolgovano. 1.6666666666666667 The ‘minor infringement' entitlement is also applicable to the lump sum payment. Navedite tudi znesek t.i. "mini IMU" za plačilo. 1.894736842105263 The deadline for any second or single payment on account is 30 November. Druga ali edina akontacija v novembru. 0.9407665505226481 It is granted only for one building unit, therefore if the taxpayer possesses two buildings, one intended for his/her own main residence and one used by a family member, the deduction is granted exclusively for the income of the building used personally by the taxpayer. Poudariti je treba, da se lahko uveljavlja zmanjšanje za glavno bivališče le za eno nepremičninsko enoto.Če ima davčni zavezanec dve nepremičnini, prvo za lastno bivanje in drugo za družinskega člana, velja zmanjšanje izključno za nepremičnino, ki je glavno bivališče davčnega zavezanca. 1.2083333333333333 The sanction on the sums owed following the check of the declarations equal to 30 percent of the taxes unpaid or paid late, is reduced to one third (10 percent) if the taxpayer pays the owed sums within 30 days after receiving the communication of irregularity. 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. 0.4567901234567901 to submit this form on his/her behalf a presentare in sua voce il presente modello da predloži obrazec v njegovem imenu 0.9047619047619048 VAT RETURN FORMS FOR THE YEAR 2011 - GENERAL INSTRUCTIONS OBRAZEC OSNOVNE NAPOVEDI ZA DDV ZA LETO 2020 - SPLOŠNA NAVODILA 0.8913043478260869 Sales of scrap and other salvage material Cesija razbitin in drugega odpadnega materiala 1.2012987012987013 • to subjects to whom data must be disclosed in fulfilment of an obligation imposed by law, by a regulation or by Community legislation, or to fulfil an order of the Judicial Authority; • subjektom, ki jim je treba podatke obvezno sporočiti po zakonu, po pravilniku ali normativi evropske skupnosti oziroma za izvršitev ukaza sodne oblasti; 0.9 Subjective requirements5.2. Subjekti, ki v skladu s 5-bis. 1.1346153846153846 In terms of circular no. 84 of the 12th of Marc h 1998, the Na podlagi določil okrožnice št. 84, z dne 12. marca 1.0406504065040652 In case the replacement of a depositoryis to be communicated, box should be ticked in the first section by indicating the replaced depository tax code and by omitting the venue or venues the bookkeeping used to be retained, in the second section you should tick box by specifying the tax code of the new depository as well as the venue or venues the bookkeeping is currently retained. V primeru, da mora sporočiti zamenjavo depozitarja, mora v prvem polju prečrtati okence in navesti samo davčno številko novega depozitarja, brez navedbe kraja ali krajev, v katerih je ta hranil računovodske izkaze, v drugem polju pa mora označiti okence in navesti davčno številko novega depozitarja ter kraj oziroma kraje, kjer se trenutno hranijo računovodski izkazi. 1.0588235294117647 cree n.267 dated 18th August 2000, (Unique Text of the loka z dne 18. avgust 2000 št. 267 (prečiščeno bese 1.0406504065040652 • trade union associations of entrepreneurs under art. 32, par. 1, letters a), b) and c), of Legislative Decree no. 241 of 1997; • sindikalna združenja podjetnikov v skladu z 32. členom, 1.odst., črka a), b) in c) zakonodadajnega odloka št. 241 z 1997; 0.55 Who can submit a query KDO LAHKO PREDLOŽI ZAHTEVEK ZA POVRAČILO 1.3333333333333333 VENUES TO RETAIN THE INVOICES ABROAD KRAJ hRAMBe fAKtUR v tUJini 0.8703703703703703 (b) radio and television broadcasting services; 24. radijska, televizijska in multimedialna dejavnost; 1.170731707317073 CLAIM THE REFUND OF AVAT CREDIT RELATIVE TO 2007 Odtegljaji na prejeta plačila v letu 2007 1.1529411764705881 Line VF32 the box must be crossed by taxpayers who have carried out exclusively exempt operations. V vrstici VF32 izpolnijo okence zavezanci, ki so izvedli izključno neobdavčene posle. 1.05 If the appointor's documentation is a photocopy, it must be forwarded to the Office. Če je dokument pooblastitelja na voljo kot fotokopija, jo morate izročiti uradu. 0.581081081081081 VG40 Businesses in the farm holidays sector (art. 5, Law 413/1991) - Admissible deductible VAT VG41 Associations operating in the agriculture sector (art. 78, Law 413/1991) - Admissible deductible VAT VG42 Concessionary tax regimes for travelling shows and minor taxpayers (art.74 quater, paragraph 5) Attività di agriturismo (art. 5, L. 413/1991) - IVA ammessa in detrazione Dejavnost kmečkega turizma (5. člen, zakona 413/1991) - DDV, ki se ga lahko odbije Associazioni operanti in agricoltura (art. 78, L. 413/1991) - IVA ammessa in detrazione Združenja, ki delujejo na področju kmečkega turizma (78. člen, zakona 413/1991) - DDV, ki se ga lahko odbije Regime agevolativo per spettacoli viaggianti e contribuenti minori (art.74 quater,comma 5) Režim z olajšavami za potujoče prireditve in manjše zavezance (74 quater. 0.9861111111111112 INTRA-COMMUNITY PURCHASES - (art. 38, paragraph 6, Decree Law 331/1993) Nakupi med občinami - 38. člen, 6. odst., zakonskega odloka št. 331/1993 1.3695652173913044 EXTRAORDINARY OPERATIONS SUBJECTIVE SUBSTANTIAL TRANSFORMATIONS IZREDNI POsLI BIstVENO PREOBLIKOVANJE sUBJEKtA 1.358974358974359 Taxable agricultural operations as referred to in section 1 and 2 of part VE separated according to percentage of compensation, net of the variation in decrease, for the calculation of the flat-rate deduction VAT Obdavčljivi kmetijski posli v skladu z razdelki 1 in 2 preglednice VE, ločeni po odstotku kompenzacije, brez odtegljajev za določanje pavšalnega odbitka DDV 0.9866666666666667 OTHER VENUES WHERE ACTIVITIES ARE EXERCISED AND/OR THE BOOKKEEPING IS HELD DRUGI KRAJI, KJER SE IZVAJAJO DEJAVNOSTI IN/ALI HRANIJO RAČUNOVODSKI IZKAZI 1.1176470588235294 The declarations of commencement of activities , data variation or cessation may be submitted by electronic means: Prijavo o začetku ali prenehanju dejavnosti oz. o spremembi podatkov lahko vložite po telematski poti: 1.5384615384615385 • purchases of buildings or portions of buildings as capital goods as mentioned in Art. 10, n. 8-ter, letters b) and d); • predaja stavb ali delov stavb, na podlagi 10. čl., št. 8-ter, črki b) in d). 0.44696969696969696 Total refund and number of subjects for which are requested Totale del rimborso e numero dei soggetti per i quali è richiesto Skupaj povračilo in število subjektov, za katere je bilo zahtevano 0.8153846153846154 However, it may also be requested for a lower amount. Zavezanec lahko vroči prošnjo za povračilo tudi za manjše zneske. 1.2444444444444445 METHOD USED FOR CALCULATION OF ADMISSIBLE DEDUCTIBLE VAT UPORABlJeNA MeTODA zA DOlOČANJe ODBITNegA DDV 0.9107142857142857 Guardian of a person with a limited capacity to act Predstavnik osebe z omejenimi sposobnostmi delovanja 12. 1.072538860103627 This requirement does not apply to taxpayers who are not required to submit the annual VAT return or make periodic VAT payments, provided that the exemption conditions continue to be met throughout the year. Predložitve Prijave so oproščeni zavezanci, ki niso dolžni oddati letne napovedi DDV-ja ali opraviti obdobnih plačil, pod pogojem, da se navedeni pogoji za oprostitev med letom niso spremenili. 1.5217391304347827 The declaration must be signed by the tax-payer or his representative. Obrazec podpiše prosilec ali njegov zastopnik. 1.043956043956044 TAX CODE: provide the tax code of the declarant (the natural person) who signs the declaration. DAVČNA šTEVILKA: navedite davčno številko prijavitelja - fizične osebe, ki podpiše prijavo. 1.2023809523809523 Payment must be made by form F24 within 60 days of the date on which the settlement notice is served. Davek na dedovanje je treba plačati v roku 60 dni od datuma sporočila o likvidaciji. 0.9895833333333334 In short, the subjects autonomously filing their VAT return can: - pay in one go by 16 March; - pay by installments by increasing the amount of each installment following the first by 0.33%. Skratka, če subjekt predloži samostojno napoved DDV, lahko: - plača v enkratnem znesku do 16. marca; - plača obročno, s tem da se poveča znesek mesečno za 0,33% za vsak obrok, ki sledi prvemu. 0.4868421052631579 Sending of telematic notice of automated declaration check to intermediary Invio avviso telematico controllo automatizzato dichiarazione all'intermediario - Elektronsko pošiljanje obvestila o avtomatiziranem pregledu posredniku 0.8275862068965517 ABBREVIATION: please specify the abbreviation (if any) of the tax payer's trade or company name. OKRAJŠAVA: zavezanec mora navesti (morebitno) okrajšavo, ki navaja poimenovanje ali ime podjetja davcnega zavezanca. 0.4262295081967213 Rights of the Data Subject Diritti dell'interessato Pravice posameznikasubjekta podatkov 1.3768115942028984 To use it the tax year for the return in which it is indicated must be taken as the relevant year; - line VX6 must be completed to indicate the amount transferred by subjects who have opted for tax consolidation as provided for by article 117 of the TUIR (Income Tax Consolidated Act). renčno leto upoštevati tisto davčno leto, ki je navedeno v predloženi davčni napovedi; - izpolnitev vrstice VX6 z navedbo zneska, ki so ga odstopili subjekti, ki so izbrali režim davčne konsolidacije, predvi 1.1764705882352942 PART VD TRANSFER OF VAT CREDIT BY ASSET MANAGEMENT COMPANIES CESIJA TERJATVE DDV S STRANI DRUžB ZA UPRAVLJANJE S 0.46875 THE STUDY AREA. Studi di settore Panožne študije 1.1656050955414012 The data to indicate is comprised of the sum of the amounts indicated in field 6 of the lines present in section I of part VS, for which the box included in field 4 has been compiled. Podatek, ki ga je potrebno navesti, je vsota zneskov, navedenih v polju 6 vrstic v oddelku I razpredelnice VS, za katere je bil izpolnjen okvirček v polju 4. 0.8119047619047619 The salary and insurance reimbursements that the subject who employs temporary contractors is obliged to pay to the provider company, which, in turn, pays such reimbursements to the contractor, should be deemed as non-included in the VAT tax base under art. 13 (art. 7, law 13 May 1999, no. 133), see also Resolution no. 384/E of 12 December Povračila plačnih in skrbstvenih ter socialnih bremen, ki jih mora subjekt kot začasni uporabnik ponudnikov storitev plačati dobaviteljski družbi, ki mu jih posreduje, ker ta dejansko nosi opisana finančna bremena v korist začasnega ponudnika storitev, se upoštevajo kot del davčne osnove za DDV, v skladu s 13. členom (7. člen zakona št. 133 z dne 13. maja 1999), glej tudi resolucijo št. 384/E z dne 12. decembra 2002. 0.7972972972972973 preparation of the F24 models for the payment of due taxes; DATI COMPILAZIONE MODELLO F24 PER PAGAMENTO IMU PODATKI ZA IZPOLNITEV OBR. 1.1647058823529413 Purchases of services rendered by subcontractors in the construction sector (art. 17, par. 6, lett. Acquisti di servizi resi da subappaltatori nel settore edile (art. 17, comma 6, lett. 0.453781512605042 VAT deductible for operations referred to in line VF38 IVA detraibile imputata alle operazioni di cui al rigo VF38 - Odvitni DDV, ki se pripiše poslom v skladu z vrstico VF38 0.5714285714285714 This type of Iz takšnih proizvodov 1.3661971830985915 Therefore the tax debit must be indicated in the periodic payment immediately subsequent to this. Posledično se davčna obveznost vnese takoj v naslednje obdobno plačilo. 0.762589928057554 Ministerial Decree of 4 May 1999 (identification of States and territories with a preferential tax regime) Ministrski odlok z dne 21. novembra 2001 (t.i. "black list") določa naslednje Države in druga območja, ki imajo privilegirani davčni režim: 1.0952380952380953 (Art. 1, paragraph 710, of law no. 178 of 2020 and art. 8-bis, paragraph 3, of Presidential Decree no. 633 of 1972) (articolo 1, commi 1 e 2, legge n. 186 del 2014) (1. in 2. odstavek 1. člena zakona št. 186 iz leta 2014) 0.6875 Land use;5. utilizzo 15) II. 1.053763440860215 Such communication leads to the automatic extinguishment of the VAT number of the deceased person. To obvestilo ima za posledico avtomatsko ukinitev identifikacijske številke za DDV pokojnika. 1.0 USA. Osn. 1.0 the relevant fields. ustreznih pritiklin. 1.0425531914893618 Entrusted subjects (art. 3. paragraph 3, Presidential Decree no. 322/1998) The intermediaries reported in art. 3, par. 3, Presidential Decree no. 322 of 1998, are required to electronically forward to the Revenue Agency, using the Entratel electronic service, both the communications prepared by them on behalf of the declarant and the communications prepared by the taxpayer for which they have taken on the obligation of electronic filing. Pooblaščeni subjekti (3. člen, 3. odst., odloka predsednika republike št. 322/1998) Posredniki navedeni v 3. členu, 3. odst.odloka predsednika republike št. 322, 1998 morajo elektronsko preko elektronske storitve Entratel posredovati Agenciji za Prihodke prijava, ki so jih sami pripravili za račun prijavitelja ali prijava, ki jih je pripravil zavezanec za katere je sprejel obveznost, da jih predloži po elektronski poti. 0.7264957264957265 stead paid the difference between the declared and recognised credit (200 in the exam je po obvestilu zavezanec vplačal z Obrazcem F24 razliko med prijavljeno in priznano terjatvijo (200, v tem primeru), 0.4605263157894737 COMMENCEMENT OF ACTIVITIES WITH ASSIGNATION OF TAX CODE AND VAT NUMBER INIZIO ATTIVITÀ ' CON ATTRIBUZIONE DEL NUMERO DI CODICE FISCALE E PARTITA IVA PRIJAVE O ZACETKU DEJAVNOSTI Z DODELITVIJO DAVCNE ŠTEVILKE IN ŠTEVILKO DDV 0.65 Limited partnerships (SAS) Plačila Sindikalnih Organizacij (OO.SS.) 1.2857142857142858 Figure 4. čl., 4. 1.2045454545454546 With regard to such, reference may be made to the payment certification manners outlined in articles 21 and 22 or to ulterior criteria that allow for the operation to be qualified for the aforementioned purposes. V ta namen se lahko navezujemo na načine potrjevanja plačil, ki jih predvidevata 21. in 22. člen po naslednjih kriterijih, ki omogočajo kvalificiranje posla za omenjene namene. 1.2197802197802199 Minimum taxpayers regime as provided for by article 1, paragraph 96 and subsequent paragraphs, Law no. 244/2007 Režim malih zavezancev v skladu s 1. členom, 96. odstavek in naslednji , zakon št. 244/2007 1.0508474576271187 D Units for particular use (cinemas, theatres, factories etc.) 18. kulturne prireditve (gledališče, kino, koncerti, itd.); 1.1111111111111112 Art. 36, paragraph 6 36. člen, 6. odst. 0.7721518987341772 - visitors (34.655.563 from 1st june 2001 to 26th april 2004) - 153.846,15 evrov za stroške, nastale od 6. junija do 31. decembra 2013 (65%). 1.2456140350877194 It is the house where is habitually resident the taxpayer who owns the possessory title or other real right, or other family members (spouse, relatives within the third degree and in-laws up to the second degree). Glavno bivališče je tisto, v katerem zavezanec ali njegovi družinski člani (zakonec, sorodniki do tretjega reda in sorodniki po svaštvu do drugega kolena) živijo običajno. 0.7115384615384616 Refund applications can be submitted: V primeru, da je bila predložena nadomestna prijava: 0.6785714285714286 other family members such as: the spouse legally and actually separated, descendants of any children, parents and near ancestors, even natural, adopted parents, sons-in-law and daughters-in-law, father-in-law and mother-in-law, brothers and sisters, even unilateral. Vzdrževani družinski člani se štejejo naslednji družinski člani, pod pogojem, da živijo z zavezancem ali ki prejemajo preživnino ne izhajajo iz sodne odločbe: pravno in dejansko ločen zakonec; potomci vaših otrok; starši (vključno z nezakonskimi starši in posvojitelji); zeti in snahe; tast in tašča; -bratje in sestre (tudi polbratje in polsestre); babici in dedka (vključno z nezakonskimi). 1.1386138613861385 Public entities do not have to obtain the consent of the parties concerned in order to process their personal data. Javnim subjektom ni treba pridobiti soglasja obravnavanih oseb za obdelavo njihovih osebnih podatkov. 0.8666666666666667 TRANSFER OF VAT CREDIT BY ASSET MANAGEMENT COMPANIES oDstop tErJAtVE DDV s strAni DruŽB zA uprAVLJAnJE s priHoDKi 0.8732394366197183 In that case the non-resident entity shall present prior to the VAT related operations, the declaration detailed in Art. 35-ter at the Pescara operating centre, by means of the ANR form. V tem primeru mora subjekt nerezident pred izvajanjem bistvenih operacij, za katere je predvideno plačilo DDV-ja, predložiti Operativnemu centru v Pescari izjavo, predvideno v omenjenem členu 35-ter na modelu ANR. 0.9411764705882353 • Revenue Agency - Via Cristoforo Colombo, 426 c/d - 00145 Rome. • agencija za prihodke - via Cristoforo Colombo 426 c/d - 00145 rim. 0.627906976744186 Deductions cannot be made for family responsibilities. Vsekakor ni mogoče uveljavljati obveznosti in stroškov, poravnanih za družinske člane. 1.0909090909090908 Tax Exemption Application Form for Non-Residents Davčna prijava zavezancev, ki niso rezidenti 1.0737704918032787 Line VJ3 indicate purchases of goods and services from subjects who are resident abroad as provided for by article 17, paragraph 2. V vrstico VJ3 navedite nakupe izdelkov in storitev subjektov, ki so rezidenti v tujini, v skladu z 2. odstavkom 17. člena. 0.4954954954954955 VA44 Operations carried out in relation to condominiums VA13 Operazioni effettuate nei confronti di condominii - Posli, ki se izvajajo do lastnikov stanovanjske stavbe 1.0705128205128205 More information regarding your rights on the protection of personal data can be found on the website of the Italian Data Protection Authority at www.garanteprivacy.it Dodatne informacije o pravicah za zaščito osebnih podatkov lahko najde na spletnih straneh pooblaščenca za varstvo podatkov na naslovu www.garanteprivacy.it 0.782608695652174 • in columns 8 and 9, the start and end date in the case of periods of less than one year. • v stolpcih 8 in 9 napišite začetek oziroma konec obdobja, za katerega velja zmanjšanje (za vse leto od 01 do 12); 1.3565891472868217 The undersigned person undertakes to produce accounting records within the terms set by the Italian tax Authorities, as provided for by article 35-ter, paragraph 2, letter e). Podpisani se zavezuje, da bo predložil računovodske listine v rokih, ki jih določi italijanska finančna Uprava v skladu s 35-ter. 1.3064516129032258 In relation to the exemption from the requirement of furnishing guarantees, it is izpolnjujete pogoje predvidene za uveljavljanje oprostitve, si 0.5480769230769231 AGRICULTURE - Art. 34, paragraph 6: Subjects exempted - Art. 34, paragraph 11: Application of the ordinary VAT regime - Art. 34-bis: Application of the ordinary VAT regime AGRICOLTURA - KMETIJSTVO - Art. 34, comma 6: Soggetti esonerati - 6. odst. 34. člena: oproščeni subjekti - Art. 34, comma 11: Applicazione del regime ordinario IVA - 11. odst. 34. člena: uporaba navadnega režima DDV - Art. 34-bis: Applicazione del regime ordinario IVA - člen 34-bis: uporaba navadnega režima DDV 1.0575539568345325 riod; see resolutions nos. 4/DPF of 2008 and 56/E of 2011); - line VX5 must be completed to indicate the amount to be used in set off using the F24 z odlokoma 4/DPF iz leta 2008 in 56/E iz leta 2011); - izpolnitev vrstice VX5 z navedbo zneska, ki se uporablja za izravnavo v obrazcu F24. 1.4731182795698925 In addition, the section must include that part of payments taken to be the taxable base for sales of goods for which deductions for their purchase or import has been limited by virtue of the provisions of article 19-bis1 or of other provisions (for example motor vehicles). Poleg tega zajema razdelek del plačil kot davčno osnovo za cesije sredstev, katerih nakup je bil odbit omejen v skladu s členom 19-bis1 ali drugimi določili (primer osebna vozila, itd.). 0.9254385964912281 The Revenue Agency employs Sogei Spa as a technological partner to manage the Tax Registry information system, which is thereby designated to be the Data Processor, pursuant to Art. 28 of EU Regulation 2016/679. Agencija za Prihodke se poslužuje družbe Sogei S.p.A., to je tehnološki partner, ki ureja in upravlja datoteko davčnih podatkov, in je zato prepoznan kot Odgovorni za obdelavo podatkov v skladu z 28. členom Uredbe (EU) 2016/679. 0.9197080291970803 Payments for EU vehicles made during the year by the controlling company but which regard sales to be made in subsequent years Vplačilo za osebno vozilo EU, ki ga v teku leta izvede kontrolna družba, ki zadeva odstope, ki jih je potrebno izvesti v naslednjih letih 0.9 Figure 2. Splošno 2. 0.9106529209621993 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 Okence o metodologiji se izpolni tako, da se navede šifra uporabljene metodologie za določanje akontacije: - "1" historiat; - "2" predvidevanje; - "3" analiza - učinek; - "4" subjekti, ki delujejo na področju telekomunikacij, preskrbe z vodo, z električno energijo, zbiranja in uničevanja od 0.8157894736842105 Payment of the substitutive tax SOSTITUTO D'IMPOSTA NADOMESTNI PLAČNIK 0.6422764227642277 donations to Onlus organisations (non-profit organisations for social welfare); Prostovoljna vplačila v korist nepridobitnih organizacij (ONLUS) Prostovoljna vplačila v korist političnih strank in gibanj 1.5555555555555556 Sharpe, c1982. CL., 168. 0.971830985915493 - "1" non-operating company for the year to which the return applies; - "1" navidezno podjetje za leto, na katerega se nanaša davčna napoved; 1.4140969162995596 "In case of a total division that does not imply the transfer of companies or business complexes, the obligations and rights resulting from applying VAT to the operations performed by the division company, including those concerning the filing of the annual statement of the division company and the payment of the resulting tax, shall be fulfilled with mutual responsibility by the other beneficiary companies, or shall be exercised by the beneficiary company purposely designated at the time of the division; if no such company exists, the designated company is considered to be the beneficiary nominated first at the time of the division". "V primeru popolne odcepitve, ki ne zajema prenos podjetja ali kompleksov podjetja, obveznosti in pravice, ki izhajajo iz uporabe davka na dodano vrednost za posle, ki jih izvede odcepljena družba, vključno s tistimi, ki zadevajo predložitev letne napovedi odcepljene družbe in plačilo izhajajočega davka, morajo biti izpolnjeni s solidarno odgovornostjo drugih družb, ki so koristnice in jih lahko izvajajo družbe koristnice določene v aktu o odcepitvi. 0.8085106382978723 PAYMENT OF ANNUAL TAX, PARTS FILLED IN IZPLAČILO LENTEGA DAVKA, IZPOLNJENE PREGLEDNICE 1.455497382198953 In particular, in the presence of a stable company in Italy, non-resident entities are not allowed to act through a tax representative or through direct identification in order to fulfil the requirements associated with the operations directly carried out by the parent company. Pri stabilni organizaciji na državnem ozemlju ni dovoljeno delovati preko davčnega zastopnika ali preko neposredne identifikacije za izvajanje poslov, ki jih izvaja neposredno matična družba. 1.0 MARIA C.V., etc.). MARIA C.V., itd.). 0.875 (16,65 x line 13) line 13 - -------------- (16,65 x vrstica 13) vrstica 13 - -------------- 1.0 c) System security c) Varnost sistema 1.0 C.A.F. C.a.p. 0.9534883720930233 PERIODO DI RIfERIMENTO - REfERENCE PERIOD PERIoDo DI RIFERImEnto - REFEREnČno oBDoBJE 1.1342281879194631 Pursuant to article 1, paragraph 114, of the 2008 Budget Bill, the minimum taxpayers regime may also cease to apply as a result of a notice of assessment becoming final. V skladu s 1. členom, 114. odstavek finančnega zakona 2008, režim malih zavezancev lahko preneha tudi po obvestilu o ugotovitvi, ki postane dokončno. 1.3333333333333333 3) for the other subjects, like in point 3 of hypothesis B). 3) za druge subjekte, kot točka 3 primera B). 1.1226415094339623 The relative amounts must have a (+) or (-) sign depending on whether it is an increase or a decrease in the deduction. Zneski morajo biti navedeni z znakom (+) ali (-) glede na to, ali gre za povečanje ali zmanjšanje odbitka. 1.10062893081761 Also in this case the regime ceases to apply starting from the year following the year in which one of the abovementioned conditions is definitively assessed as not being met. Tudi v tem primeru se režim preneha uporabljati od naslednjega leta od tistega, ko je prišlo do dokončne ugotovitve, da ni bil izpolnjen zgoraj navedeni pogoj. 1.0 VF37 = [ (VF24 + VF35 - VF36) x VF34 field 8 : 100 ] - VF35 + VF36 VF37 = [ (VF24 + VF35 - VF36) x VF34 polje 8 : 100 ] - VF35 + VF36 0.75 Credit/Debit cards Kreditne/debetne kartice 0.9631901840490797 "5" subjects that that carry out activities identified by the code ATECO 2007 30.30.09, i.e. subjects that produce aircraft, spacecraft and relevant devices. "5" za subjekte, ki izvajajo dejavnosti, določene s šifro ATECO 2007, 30.30.09, torej subjekte, ki proizvajajo letala, vesoljska vozila in z njimi povezano opremo. 1.3870967741935485 cular Letter no. 24/D of 15 February 2000). 24/D z dne 15. februarja 2000). 0.8611111111111112 Part VO contains five sections: Preglednica VO zajema pet razdelkov: 1.1176470588235294 In section I, line VG1, the data regarding company B and, in progressive order, the data of companies D, F and G , must be indicated. V I. razdelku se v vrstico VG1 navedejo podatki o družbi B, v naraščajočem vrstnem redu pa podatki za družbe D, F in G. 1.1428571428571428 b) Accessing the service b) Dostop do storitve 0.8943089430894309 This limit refers to the whole fiscal period and not to the individual refund claimed (article 38 bis and R.M. Poudarjamo, da ta meja se nanaša na celotno davčno obdobje, ne pa na posamezno prošnjo za povračilo (38-bis čl. in M.S. št. 0.875 Apportion the mixed costs: EU portion Outside EU portion Ponovno se začne pri mešanih stroških: za del EU za del zunaj EU 1.1666666666666667 rials, semi-finished goods, auxiliary materials); surovine, polobdelanci, pomožni material); 1.7741935483870968 Ministerial Resolution no. 363998 of 26 December 1986); 363998 z dne 26. decembra 1986. 1.5874125874125875 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: 322 z dne 22. julija 1998 in z naslednjimi spremembami, pooblaščeni posrednik in pooblaščene družbe skupine za elektronsko posredovanje morajo: 0.8888888888888888 134/E of May 28th 1998). 134/E z dne 28. maja 1998). 0.968421052631579 This information notice is provided in general for all the data controllers indicated above. - To obvestilo se običajno posreduje vsem zgoraj navedenim imetnikom obdelave osebnih podatkov. 1.0 [(VW3 + VW20 + VW21 + VW22 + VW23 + VW24) - (VW4 + VW25 + VW26 + VW27 + VW28, col.1+ VW29 + VW30, col.1)] [(VW3 + VW20 + VW21 + VW22 + VW23 + VW24) - (VW4 + VW25 + VW27 + VW28 stolpec 1 + VW29 + VW30 stolpec 1)] 1.3695652173913044 Therefore, the Communication is presented only for the periods in which the corresponding periodic settlements have been made. Zato se Obvestilo odda samo za obdobja, v katerih je prišlo do pripadajočih obdobnih plačil. 0.9674418604651163 It should be noted that for the correct identification of the aforementioned different operations, it is necessary to refer to the concept of connected agricultural activities, of art. 2135 of the Civil Code. 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. 1.1775700934579438 It is pointed out, as specified in Ministerial Order 626305 of 20 December 1989, that for the purposes of accounting clarity such group credit surpluses are assumed to have been set off prior to other credits transferred from the companies during 2010. 626305 z dne 20. decembra 1989, da za zahteve po jasnosti računovodstva ti presežki terjatve skupine se domneva so kompenzirani z predhodnim upoštevanjem drugih terjatev, ki so jih prenesle družbe v teku leta 2010. 1.4050632911392404 Penalty ranging from 100% to 200% of the increased tax and/or of the credit difference (article 5, paragraph 4) Kazen od 100% do 200% večjega davka in/ali razlike terjatve (5. člen, 4. odst.) 1.1945945945945946 Number 12 must be indicated in case of suspension, in case of interruption of group VAT payment procedures starting from 1 January 2019, and also in case of continuation of the above mentioned procedure for the same year. Številka 12 se navede bodisi v primeru preklica ali izstopa iz postopka skupnega plačila DDV od 1. januarja 2019 dalje, kot tudi v primeru nadaljevanja omenjenega postopka v istem letu. 0.8913043478260869 Directly identified non-resident subjects Neposredno identificirani subjekti nerezidenti 1.2788461538461537 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. 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. 1.3333333333333333 Penalty from 258 Euro to 2,065 Euro (article 8, paragraph 1) Kazen od 258 do 2.065 eur (8. člen, 1. odst.) 0.9347826086956522 Companies, organisations and bodies establi Družbe, organizacije in ustanove, ustanovljeni 1.2545454545454546 This amount must be worked out from the certificate that the controlling body or company is required to issue at the end of the year, to every company in the group, and must correspond to that indicated by the same controlling company, for each company, in field 7 of part VS. Ta znesek se povzame iz potrdila, ki ga ustanova ali kontrolna družba mora izdati ob koncu leta vsaki družbi skupine in mora ustrezati tistemu, ki ga navede sama kontrolna družba za vsako družbo v polje 7 preglednice VS. 0.9166666666666666 - in line 24 indicate: - v vrstico 24 navedite: 1.3157894736842106 Obviously, the box must also be crossed where the taxpayer has managed two activities with separate accounting, where one of the activities is exempt from submitting the annual VAT declaration based on specific legislative provisions and is consequently also exempt from submitting the communication. Kvadratek seveda prekriža tudi v primeru, da je vodil z ločenim knjigovodstvom dve dejavnosti, ena od katerih je na podlagi specifičnih pravnih določil oproščena predstavitve letne napovede DDV in torej tudi pričujočega prijave. 1.030674846625767 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). Če zavezanec ne opravi izbire za elektronsko obvestilo, se zahtevek po pojasnilu pošlje na njegov davčni naslov s priporočenim pismom (obvestilo o nepravilnostih). 1.076158940397351 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). 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). 1.5 • field 3, company name of the controlling company. • polje 3, naziv kontrolne družbe. 1.0810810810810811 NON-RESIDENT SUBJECTS Tax representative SUBJEKTI NEREZIDENTI Davčni zastopnik 1.404494382022472 It is also possible to extinguish the debt through compensation pursuant to article 17 of Legislative Decree no. 241 of 1997. Možno je ugasniti dolg tudi s kompenzacijo v skladu s 17. členom zakonodajnega odloka št. 1.0949367088607596 For these sales the taxable base, pursuant to article 13, final paragraph, is calculated by applying to the payment the deductible percentage used at the moment of purchase. Za te odstope se davčna osnova v skladu s 13. členom, zadnji odstavek, določi tako, da se pri plačilu uporabi odstotek uporabljene olajšave v trenutku nakupa. 1.4222222222222223 It must be noted that in relation to companies or groups of companies whose consolidated financial statements reflect a total equity in excess of 258,228,449.54 Euro, the guarantee can be given for all the subsidiary companies indicated in the latest presented consolidated financial statements, for the credit excesses set off by the companies, by the direct assumption by the parent or controlling company of the obligation to pay back to the Financial Administration the sum to be refunded (Circular Letterno. 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. 0.9411764705882353 by the code ATECOFIN 2004 27.42.0, i.e. subjects ne s šifro ATECOFIN 2004 27.42.0 in torej subjekti, 0.9339622641509434 In case of periodical omitted or wrong communications, specify the amounts indicated in section VH. V slučaju opustitve periodičnih sporočil ali napačnih sporočil navesti zneske, vpisane v razpredelnico VH. 1.2302158273381294 The boxes in field 3 and 4 are respectively ticked in case of entrance or interruption to the procedure from the parent company indicated infield 2, from January 1st 2019. Okenca v poljih 3 in 4 se prečrtajo v primeru vstopa ali izstopa odvisne družbe, navedene v polju 2, iz postopka od 1. januarja 2019 dalje. 1.1578947368421053 Where to find the form KJE NAJDETE OBRAZEC 0.9151515151515152 In particular it was explained that article 1, paragraph 1 makes it possible to revoke the option communicated if new legislative provisions intervene. 442 z 1997 predvsem je bilo pojasnjeno, da 1. člen, 1. odst. navedene odredbe daje možnost preklica že posredovane opcije, če se uveljavljajo nova zakonska določila. 1.0 Right of deduction Pravica do odbitka 1.0909090909090908 SECTION III - Revocation RAZDELEK III - Preklic 1.1393034825870647 A specific line is provided for each type of correction disciplined by art. 19-bis2 and a line for the correction of the deduction due in relation to the purchases made in previous years (2016) in terms of paragraph 1 of art. 19. V ustrezni vrstici je za vsako vrsto popravka, ki ga ureja člen 19-bis2 predvidena vrstica za popravek pripadajočega odbitka za nakupe izvedene v predhodnih letih (2016) v skladu z 19. členom, 1. odst. 0.8888888888888888 Line VA12 must indicate: V vrstici VA12 se navedejo: 1.180094786729858 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. 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. 0.9497907949790795 Such stock, added to the amounts which have been or will be set off during 2019 in the form F24, may not exceed the amount as provided for by existing laws of 700.000 Euro (article 9, paragraph 2, of Decree Law no. 35 of 2013). Ta delež, ki se kumulira z zneski, ki so bili ali bodo kompenzirani v teku leta 2017 v obrazcu F24 ne more presegati mejo, ki jo predvidevajo veljavni zakonski predpisi v višini 700.000 eur (2. odstavek 9. člena uredbe z zakonsko močjo št. 0.7244897959183674 Use of non-existent or undue credits for amounts exceeding 50,000 euros Uporaba terjatev kot kompenazija, ki ne pripadajo ali ne obstajajo v višini, ki presega 50.000 eur 0.8888888888888888 Net taxable base Neto davčna osnova 1.2758620689655173 PAYMENT OF VAT ON ACCOUNT (Line VH13) AKONTACIJA DDV (Vrstica VH13) 1.511111111111111 Penalty ranging from 258 Euro to 2,065 Euro (article 5, paragraph 3) Kazen od 258 do 2.065 eur (5. člen, 3. odst.) 0.8536585365853658 • field 1, VAT registration number; • polje 1, identifikacijska številka DDV; 1.1890243902439024 a), b), c) of the Legislative decree no. 241 of 1997 or, for one hundred percent, by investee service companies for more than a half of the above-mentioned associations (art. 2, paragraph 1, let. 241 iz leta 1997 oziroma stoodstotno v lasti združenj za storitve, v katere se vlaga za več kot polovico sredstev iz omenjenih združenj (2. člen, 1. odstavek, čeka. 1.218274111675127 Resolution no. 92 of 22 September 2010 clarifies that in the case of an extraordinary incorporation operation which has involved, as incorporating company, a company taking part in a group VAT payment procedure and, as incorporated company, 92 z dne 22. septembra 2010 je bilo pojasnjeno da v primeru izrednega posla prevzema, v kateri je kot prevzeta družba tista družba, ki je v postopku določanja Ddv skupine in kot prevzemnica družba, 1.0361842105263157 As described by Circular no. 28 of 2014, in order to use as set off credits higher than 5,000 Euro and generated by other subjects the certification of conformity is required or the signature by the control authority both in the transferor statement and in the statement of the subject who uses the credit received. 28 iz leta 2014, se za uporabo za namen kompenzacije dobropisov, ki presegajo 5.000 evrov in so jih ustvarili drugi subjekti, zahteva izdaja potrdila o ustreznosti, alternativno pa podpis nadzornega organa tako v napovedi subjekta odstopnika kot tudi v napovedi subjekta, ki bo uporabil prejeto terjatev. 0.7596153846153846 acquired under leasing agreements (for example plant, machinery and equipment); in vključno s ceno odkupa za že nabavljena sredstva na leasing (npr. stroji, oprema, postrojenje, itd.); 1.3125 NOTICE: We wish to remind you that for the storage of the IT documents relevant in order to comply with the tax provisions, taxpayers' must observe the modalities outlined by Ministerial Decree of 23 January 2004 and the procedures outlined in the CNIPA deliberation no. 11 of 19 February 2004. OPOZORILO: Za shranjevanje elektronskih dokumentov, ki so pomembni glede davčnih določil je potrebno upoštevati načine, ki jih predvideva ministrski odlok z dne 23. januarja 2004 ter postopke, ki jih zajema odločba CNIPA št. 1.120274914089347 In terms of article 19, paragraph 1, second period, the right to the deduction arises when the moment the tax becomes payable and at the latest it can be exercised in the return relative to the second year following on from the year in which the right arose and on the conditions that existed at the time the right arose (see. 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. 1.5654761904761905 It is pointed out that, pursuant to articles 2 and 8 of Presidential Decree no. 322 of 22 July 1998 and subsequent amendments, returns submitted within ninety days of the abovementioned deadlines are valid, but penalties are applicable in accordance with the law. 322 z dne 22. julija 1998 in z naslednjimi spremembami, napovedi predložene v devetdesetih dneh od roka so veljavne, razen v primeru uporabe zakonsko določenih sankcij. 1.2195121951219512 of paragraph 2 of article 2 of Law No. 28 of 18 February 1997; - domestic purchases made without using the ceiling, which are objectively non-taxable. 28, z dne 18. februarja 1997; - nakupi znotraj države, ki so objektivno ne obdavčljivi, in ki so bili izvedeni brez uporabe 0.6421052631578947 Transfers of goods to operators of the Republic of San Marino Cessioni ad operatori della Repubblica di San Marino - Predaje delavcem iz Republike San Marino 0.9556313993174061 The insolvency practitioner and the liquidator (in the case of receivership) shall present the Communication only if in the reference period (month or quarter) they have registered taxable operations for which periodic settlements are required under art. 74-bis, second paragraph. Stečajni ali likvidacijski upravitelj (v primeru prisilnega administrativnega stečaja) mora Obvestilo predložiti le, če je v poročevalskem obdobju (mesec ali četrtletje) prišlo do obdavčljivih transakcij, za katere je potrebno opraviti obdobna plačila v skladu z drugim odstavkom člena 74-bis. 0.8709677419354839 • by all agricultural producers (both in the special regime and in the ordinary regime opted for) for all the sales of agricultural and • kmetijski proizvajalci (tako v posebnem režimu kot tudi v navadnem režimu po izbiri) za vse cesije kmetijskih in ribiških proizvodov v skladu z 1. odst., 1.0810810810810811 Please note a sole company is defined as a company with no secondary activities. Opozarjamo, da šteje podjetje za edino, če ni prisotnih drugih dejavnosti. 1.1774193548387097 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. 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. 1.2820512820512822 tertainment and 6729 for the flat-rate VAT connected to the tax on entertainment, must be indicated. ve 6728 za davek na zabave in 6729 za pavšalni DDV povezan z davkom na zabave. 1.4230769230769231 • intra-community purchases of goods; • nakupi blaga znotraj EU; 0.7692307692307693 [line 9 - (line 11 + line 12)] [vrstica 9 - (vrstica 11 + vrstica 12)] 0.9853479853479854 In the field, indicate the periodic VAT amount of 2018, paid after receiving communication of the outcomes of the electronic control, under art. 54-bis, concerning the communications of periodical liquidations under art. 21-bis of the Legislative Decree no. 78 of 2010. V to polje mora biti vnesena tudi vsota periodičnega DDV za leto 2018, ki je bila vplačana po prejetem sporočilu o rezultatih avtomatične kontrole, v skladu s členom 54-bis, ki se nanašajo na sporočila o periodičnih izplačilih v skladu s členom 21-bis zakonskega odloka št. 1.4651162790697674 6) Box 6 - Conditions provided for by paragraph 3 of article 17 6) Kvadratek 6 - Pogoji iz naslova 17. čl., 0.9924242424242424 The intermediaries, where they are empowered to appoint processors, must make their identification data known to the data subjects. Posredniki, ki izkoristijo pravico do imenovanja odgovornih oseb, morajo objaviti identifikacijske podatke zainteresiranim strankam. 0.8536585365853658 Taxpayers with unified VAT accounts Zavezanci s poenotenim knjigovodstvom DDV 1.0114942528735633 re pre-existing or newly setup companies (called "beneficiaries") and, therefore, the di obstoječih ali novonastalih družb (tako imenovane družbe "koristnice"), odcepljena druž 1.09375 Taxpayers making quarterly payments ZAVEZANCI S ČETRTLETNIMI PLAČILI 0.88671875 3 Subjects with tax domicile or business operations based in the municipality of Lampedusa e Linosa, affected by the state of humanitarian emergency as a result of the exceptional inflow of citizens from North African Countries Subjekti z davčno rezidenco ali sedežem dejavnosti od 12. februarja 2011 dalje v občinah Lampedusa in Linosa, ki ju je prizadela humanitarna kriza zaradi izjemnega dotoka ljudi iz držav Severne Afrike, za katere 3. odstavek, 3. člena ministrske odredbe št. 1.0912698412698412 The flat-rate VAT regime imposed by paragraph 6 of article 74 is the natural VAT regime for subjects who carry out activities relating to the organization of games, entertainment and the other activities referred to in the tariff enclosed to Presidential Decree no. 640/1972. Urejanje pavšalnega režima DDV, ki ga narekuje 74. člen, šesti odstavek, je naravni režim DDV za subjekte, ki opravljajo dejavnost organiziranja iger, zabav in drugih dejavnosti, ki so navedene v tarifi, ki je priložena odloku predsednika republike št. 1.0769230769230769 If the non-resident tax payer appointed a tax representativein Italy, please specify his/her personal information, by using role code 6, that is, role code 10 indicating the tax representative with the restrictions stated in Art. 44 Paragraph 3, second sentence, of the Law Decree No. 331/1993. Če je davčni zavezanec-nerezident imenoval svojega davčnega zastopnika v Italiji, navedite njegove identifikacijske podatke in funkcijsko šifro 6 ali 10 za poseben lik davčnega zastopnika ob upoštevanju omejitev iz 2. stavka, 3. odstavka 44. čl. zakonodajnega odloka n. št. 1.2671755725190839 The following subjects are exempt from paying tax, as well as from all the documentary and accounting obligations, including the annual declaration: agricultural producers whose business turnover did not exceed 7,000 Euro in 2009, this limit having been modified by article 2, paragraph 31, of Decree Law no. 262 of 03 October 2006. Davka in vseh obveznosti dokumentacije in računovodskih obveznosti , vključno z letno napovedjo, so oproščeni kmetovalci, ki so v letu 2009 ustvarili promet, ki ne presega 7.000 eur, meja, ki je spremenjena na podlagi 2. člena, 31. odstavek zakonskega odloka št. 0.7235294117647059 5 Subjects affected by exceptionally adverse weather events in October 2011 in the provinces of La Spezia and Massa Carrara Subjekti, ki so jih prizadele izredne vremenske razmere v oktobru 2011 na območju pokrajin La Spezia in Massa Carrara, 15. odstavek, 29. člena uredbe z zakonsko močjo št. 1.2311977715877438 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. 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. 1.5161290322580645 OR OTHER SUBSTANTIAL SUBJECTIVE TRANSFORMATIONS ALI DRUGA VEČJA PREOBLIKOVANJA) 1.0416666666666667 Net taxable base at 21% 16 Net taxable base at 22% Davčna osnova brez 21% 16 Davčna osnova brez 22% 1.2078651685393258 "6" reserved for subjects that have performed operations with regard to public administrations pursuant to article 17-ter paragraph 1 and of other subjects indicated in paragraph 1-bis of the above mentioned aricle. "6" rezervirano za zavezance, ki so izvedli posle za javne uprave, opredeljene v členu 17-ter, 1. odstavek, ter za druge zavezance, opredeljene v odstavku 1-bis navedenega člena. 1.1147540983606556 Line VF16 purchases by taxpayers who in 2013 used the beneficial tax regime for young businesspeople and unemployed workers as provided for by article 27, paragraphs 1 and 2, of Decree Law no. 98 of 2011. Vrstica VF16 nakupi s strani subjektov, ki so v letu 2013 koristili režim davčnih ugodnosti za mlade podjetnike in mobilne delavce iz 1. in 2. odstavka 27. člena zakonskega odloka št. 1.0909090909090908 These terms were extended to 30 June 2011 by Decree Law no. 225 of 29 December 2010. Ti časovni roki so bili podaljšani do 30. junija 2011 z zakonskim odlokom št. 0.4772727272727273 (art. 38 bis and R.M. prošnjo za povračilo (38-bis čl. in M.S. št. 1.1904761904761905 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). 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., 0.9689578713968958 In this form, part VT must be completed, as must part VX, summarising the overall details of the annual amount to be paid or to be deducted, with reference to the participants in the operation; - a form for each subject participating in the transformation (e.g. incorporated, divided company etc.) in which all the parts concerning the activity performed must be completed, including section 2 of part VA and sections 2 and 3 of part VL. V tem obrazcu mora biti izpolnjena razpredelnica VT, razpredelnica VX ob zaključku povzetka celotnih podatkov letnega zneska, ki ga je treba plačati, v zvezi z udeleženci v transakciji; - sam obrazec za vsak subjekt, ki je udeležen v preoblikovanju (pripojena družba, odcepljena družba, itd.) v katerem morajo biti izpolnjene vse preglednice, ki zadevajo opravljeno dejavnost, vključno z razdelek 2. preglednice VA in razdelek 2. in 3. preglednice VL. 1.3076923076923077 1.3.2 - RETURN FILED THROUGH THE ELECTRONIC SERVICE 1.3.2 - ELEKTRONSKO PREDLOŽENA NAPOVEDO 1.0413793103448277 RENTAL OF THE SOLE COMPANY: the box must be ticked by those individuals temporarily suspending the activities following the rental of the sole company. ZAKUP EDINEGA PODJETJA: okence morajo prečrtati subjekti, ki začasno prekinejo izvajanje svoje dejavnosti zaradi oddaje v zakup edinega podjetja. 1.24 ticle 10, no. 8-ter, letters b) and d), which have become taxa 8-ter, črki b) in d), ki so obdavčljivi po izbiri. 0.7714285714285715 Row VP10 - EU auto payments Vrstica VP10 - Plačila za vozila EU 1.2903225806451613 Circular no. 328/E of 24 December 1997). 328/E z dne 24. decembra 1997). 0.76 Line VL31 indicate: V vrstico VL31 se navede: 1.3055555555555556 Part 2 - The global method of determining the margin (paragraph 6 of art. 36 of Decree Law no. 2 Del. - Globalna metoda marže (36. člen, 6. odst. zakonskega odloka št. 0.7297297297297297 1) Direct electronic filing 1) neposredna elektronska predložitev 0.7619047619047619 Tax Payment Code Šifra Dajatve plačilo 0.8055555555555556 - PART VH - PERIODIC PAYMENTS - PREGLEDNICA VH - OBDOBNA IZPLAČILA 1.1666666666666667 What is the form for? Čemu služi obrazec 0.6538461538461539 PART VR - REFUNDS PREGLEDNICA VR - POVRAČILA 1.1527777777777777 In order to reduce the burden of this requirement, the tax may be paid in a single payment or alternatively in five annual instalments of the same amount, without interest being applied, using tax code 6497 introduced with resolution no. 80 of 2008. Da ne bi to izpolnjevanje postalo predrago, se dolgovano obveznost plača v enem znesku ali v petih letnih obrokih v enakem znesku brez apliciranja obresti z uporabo šifre dajatev 6497, ki je bila sprejeta sklepom št. 0.961038961038961 Said communication may be consulted in the "Received" section of the Revenue Agency website, reserved for users registered with the online services. To obvestilo si lahko ogledate v razdelku "Potrdila" na spletni strani Agencije za prihodke, rezervirani za registrirane uporabnike elektronskih storitev. 1.2179487179487178 • purchases of services by subcontractors in the construction sector without charging taxes as mentioned in Art. 17, paragraph 6, letter a), (see Circular letter no. 37, 29th December 2006); • nakupi storitev, ki jih nudijo podizvajalci v gradbeniškem sektorju, brez bremenitve davka, v skladu s črko a), 6. odstavka, 17. člena (glej okrožnico št. 1.1917098445595855 In addition, Resolution no. 78 of 29 July 2011 clarifies that also any credit accumulated by the incorporated company during the year in which the extraordinary operation took place cannot be included in the group VAT liquidation. 78 z dne 29. julija 2011 bilo pojasnjeno, da tudi dospele terjatve pripojene družbe, nastale med letom, v katerem je potekalo izredno poslovanje, se ne morejo stekati v likvidacijo DDV skupine. 1.0363636363636364 VAT RETURN FORMS FOR THE YEAR 2010 - GENERAL INSTRUCTIONS OBRAZCI ZA NAPOVED ZA DDV ZA LETO 2010 SPLOŠNA NAVODILA 1.184782608695652 In addition, Resolution no. 78 of 29 July 2011 clarifies that also any credit accumulated by the incorporated company during the year in which the extraordinary operation took place cannot be included in the group VAT. 78 z dne 29. julija 2011 bilo pojasnjeno, da tudi dospele terjatve pripojene družbe, nastale med letom, v katerem je potekalo izredno poslovanje, ne morejo biti pridružene DDV skupine. 1.1592920353982301 This amount corresponds to the one indicated, in column 1 of line VP14 of the communications model regarding periodic VAT payments. Ta znesek sovpada z zneskom, ki je naveden v stolpcu 1 vrstice VP14 obrazca za poročanje o obdobnih plačilih DDV. 0.8571428571428571 SECTION 1 - General data RAZDELEK 1 - Splošni podatki 0.9705882352941176 Row VP2 - Total active operations Vrstica VP2 - Skupaj aktivni posli 1.5449438202247192 - persons indicated in article 8 of the Legislative Decree no. 351 of 25 September 2001, converted into Law no. 410 on 23 November 2001, containing provisions regarding privatisation and valorization of public property and the development of common property investment funds. 410 dne 23. novembra 2001, in ki navaja navodila za privatizacijo in ovrednotenje javnega nepremičninskega premoženja in za razvoj skupnih nepremičninskih investicijskih skladov. 1.185483870967742 The body (even if not commercial) or the controlling company (including a partnership) or controlled company are considered to belong to the group. Kot članice skupine štejejo kontrolna ustanova (tudi negospodarska) ali družba (tudi združenje oseb) in kontrolirane družbe. 1.0 INTRA-COMMUNITY PURCHASES OF GOODS AS PER ART. NAKUP BLAGA V EVROPSKI SKUPNOSTI SKLADNO S ČL. 1.5 (VP6, col. 2 + VP8 + VP9 + VP10 + VP11 + VP13) - (VP6, col. 1 + VP7 + VP12) 2 + VP8 + VP9 + VP10 + VP11 + VP13) - (VP6, stolp. 1.2413793103448276 3.3 TAXPAYERS WITH EXTRAORDINARY TRANSACTIONS (MERGERS, DIVISIONS, ETC.) 3.3 ZAVEZANCI IZREDNIH POSLOV (ZDRUŽITEV, ODCEPITEV, ITD.) 1.1808510638297873 SEPARATE ACCOUNTING: cross the box if, during the fiscal year to which the communication refers, the taxpayer has carried out more than one activity, in respect of which there has been separate accounting under article 36. LOČENO KNjIGOVODSTVO: zavezanec prečrta kvadratek, če je v davčnem letu, na katerega se nanaša prijava, izpeljal več dejavnosti, za katere je vodil ločeno knjigovodstvo, v skladu s 36. čl. 1.2758620689655173 INFORMATION ON THE EXERCISED ACTIVITY PODATKI O IZVAJANI DEJAVNOSTI 1.509433962264151 One is reminded that, as provided for by art. 8 of Presidential Decree of 14 October 1999, number 542, such credits may, instead of the request for refunds during the year, be set off with other taxes, contributions and other premiums owed. 542 z dne 14.oktobra 1999 te terjatve se kot možnost za zahtevo v medletnem povračilu lahko kompenzira z drugimi dajatvami, prispevki in dolgovanimi premijami. 1.3870967741935485 In addition, the section must include that part of payments taken to be the taxable base for sales of goods for which deductions for their purchase or import has been limited by virtue of the provisions of article 19-bis1 or of other provisions (for example motor vehicles, cellular telephones, etc.). V razdelku mora biti zajet del plačil kot davčna osnova za odstop; za nakup ali uvoz je bila olajšava omejena glede na to, kar predvideva 19-bis1 člen ali druga določila (primer osebna vozila, prenosni telefoni, Itd.) 1.3548387096774193 Ministerial Circular no.52 of December 03, 52 z dne 03. decembra 1991, št. 1.0 3.4 CONTROLLING AND CONTROLLED BODIES AND BUSINESS COMPANIES (ART. 3.4 OBVLADUJOČE IN ODVISNE GOSPODARSKE ORGANIZACIJE IN DRUŽBE (73. 1.3246753246753247 The box shall be ticked in case the benefit to use the right of purchasing goods and services was transferred without paying the tax as per Art. 2, Paragraph 2, of the Law No. 28 dated 18th February 1997. okence je treba prekrižati, če je bila prenesena tudi pravica do nakupa dobrin in storitev brez plačevanja davka v skladu z 2. alinejo 2. člena zakona št. 1.0 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. Družbam in ustanovam, ki predložijo napoved z elektronskim pošiljanjem preko pooblaščenega posrednika ali na družbe skupine, ni potrebno zahtevati pooblastila za elektronski prenos. 1.625 Taxpayers who have made quarterly payments in accordance with article 7 of Presidential Decree no. 542 of 1999 must indicate details regarding payments ma-de using the F24 form payments with identification elements in lines VM3, VM6, VM9 and VM12. 542 iz leta 1999, morajo navesti podatke o plačilih, izvedenih z obrazcem F24 za plačila z identifikacijskimi elementi v vrsticah VM3, VM6, VM9 in VM12. 1.3932584269662922 Calculation of income from farming for agricultural enterprises - Article 1, paragraph 1093, Law no. 296 of 27 December 2006 Določitev kmetijskih prihodkov za kmetijska podjetja - 1093. odstavek 1. člena zakona št. 0.5618556701030928 Decree no. 917 of 22 December 1986, including assets with a cost not exceeding 516.46 euros and including the 917 z dne 22. decembra 1986, vključno s sredstvi, katerih stroški ne presegajo 516,46 eur in vključno s ceno odkupa za že nabavljena sredstva na leasing (npr. stroji, oprema, postrojenje, itd.); 1.4635416666666667 Box 5 must be crossed by agricultural producers that, as of the 2013 tax period, have applied VAT in the ordinary manner to operations of supply of services, instead of using the special regime provided for by article 34bis (see Appendix under "Connected agricultural activities"). Kvadratek 5 označijo kmetovalci, ki so od davčnega obdobja 2013 za posle, storitvene dejavnosti DDV izvajali na navadne načine, namesto v okviru posebnega režima, ki ga predvideva 34-bis člen. 0.7222222222222222 ded for by article 36-bis; obveznosti v skladu s 36-bis členom; 0.8333333333333334 3) Box 3 - Non-taxable transactions 3) Kvadratek 3 - Operazioni non imponibili 1.3297872340425532 "8" reserved for subjects who have provided the following services: cleaning, demolition, installation of systems, and completion with regard to buildings for which the tax is owed by the transferee, pursuant to article 17, paragraph 6, letter a-ter. "8" rezervirano za subjekte, ki so opravili storitve čiščenja, rušenja, inštaliranja napeljav in zaključnih del na stavbah, za katere se uporablja črka a)-ter v šestem odstavku 17. člena;. 1.5255813953488373 Pursuant to art. 35, paragraph 6-ter of Decree Law no. 223 of 04 July 2006, converted by Law no. 248 of 04 August 2006, the aforesaid annual limit is raised to one million Euro with regard to subcontractors at least 80% of whose turnover was accounted for by services provided to fulfil subcontracting agreements (see line VR7). 248, z dne 4. avgusta 2006, se omenjena letna meja poviša na milijon evrov za podzakupnike, ki so v prejšnjem letu registrirali poslovni promet, sestavljen vsaj za 80% na podlagi pogodb podzakupa (glej vrstico VR7). 0.7297297297297297 a) Direct electronic filing a) Neposredna elektronska predložitev 0.8888888888888888 In the case of repeated or particularly serious violations the competent authorities are notified so that further measures may be taken. 241 z dne 09. julija 1997 in v primeru ponavljajočih se kršitev ali zelo resnih kršitev se opozorijo prisotjni organi , da se podvzamejo ustrezni ukrepi. 1.2105263157894737 As regards part VX the following possibilities must be considered: a) output VAT resulting from the form concerning the transactions performed in the fraction of the year preceding the Z nanašanjem na preglednico VX je treba upoštevati dve možnosti: a) davek DDV, ki izhaja iz obrazca vezanega na izvedene posle v tistem delu meseca pred 1.1666666666666667 Internal purchases VF11; VJ6 Nakupi znotraj VF11; VJ6 1.2491103202846976 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). 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. 1.8514851485148516 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. 633/1972 so podvržene samo davku na dodano vrednost po splošnih načelih, ki urejajo tovrstno dajatev. 0.6346153846153846 5) Box 5 - Non-taxable operations 5) Kvadratek 5 - Operazioni non soggette all'imposta 1.3036649214659686 The margins net of VAT and the relative VAT must be included in part VE, subdivided between the respective rates; - in line 3 indicate the margins relative to the non-taxable transactions referred to in articles 8, 8-bis, 71 and 72, which contribute Marže brez DDV in davek morajo biti zajeti v preglednici VE, razdeljene po davčnih stopnjah; - v vrstici 3 se navedejo marže za neobdavčene posle v skladu s členi 8, 8-bis, 71 in 72, ki pripo 1.0307692307692307 Associations and institutes for social security and assistance 20 . Pokojninske ustanove in zavodi ter ustanove za socialno pomoč 20. 1.1333333333333333 Internal purchases VF11; VF12; VJ6 Nakupi znotraj VF11; VF12; VJ6 0.8666666666666667 DETERMINING BUSINESS TURNOVER (PART VE) DOLOČANJE POSLOVNEGA PROMETA (PREGLEDNICA VE) 1.0740740740740742 PRESENTATION METHOD AND TERMS Način in rok za predložitev 0.9145299145299145 All the parts must be filled in both forms, including section 2 in part VA and sections 2 and 3 in part VL. V obeh obrazcih se izpolnijo vse preglednice vključno z razdelkom 2 preglednice VA in razdelke 2 in 3 preglednice VL. 1.248780487804878 Line VK 28 the companies participating in the group VAT payments for the entire tax year must indicate the amount transferred to the controlling company which must determine the down payment the group must owe (see circular no. 53 dated December 3rd 1991). Vrstica VK28 družbe, ki sodelujejo pri izplačilu DDV skupine za celo davčno leto, morajo navesti zneske, prenesene na matično družbi, ki je dolžna določiti akontacijo, dolgovano skupini (glej okrožnico št. 0.8305084745762712 Gross taxable base [line 9 - (line 11 + line 12)] Bruto davčna osnova [vrstica 9 - (vrstica 11 + vrstica 12)] 0.9285714285714286 in order to adhere to the FLAT-RATE SYSTEM OF OPERATORS OF COMPANIES, ARTS OR PROFESSIONS if they believe to meet the requirements detailed in Art. 1, Paragraph 54, of the Law No.190 dated 23rd December 2014. za vključitev v OLAJŠAN DAVČNI REŽIM ZA ZAVEZANCE NA PODROČJU PODJETNIŠTVA, UMETNOSTI ALI STROKOVNIH POKLICOV, če menijo, da imajo izpolnjene pogoje za vključitev v ta režim, kot je predvideno s 54. točko 1. člena zakona št. 1.4202898550724639 Said amount must be indicated in the debits field of the line corresponding to the payment period. niti naveden v polje obveznosti ustrezne vrstice za plačilno obdobje. 1.2280701754385965 VAT cash accounting scheme - Article 32-bis, Decree Law no. 83 of 2012 Režim DDV za gotovino - 32.bis člen zakonskega odloka št. 1.1071428571428572 Other entities and institutions OPERATIVNIH DRUŽB IN USTANOV 1.5465116279069768 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). 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. 1.3396226415094339 Field 1 indicate the total amount of exempt operations as referred to in art. 10, number 11, carried out by agents who produce investment gold or who transform gold into investment gold, identified by art. 19, paragraph 3, letter d), equated with taxable operations for the purposes of deduction (see Appendix, "Transactions relative to gold and silver"). 11, ki jih izvajajo subjekti, ki proizvajajo investicijsko zlato ali slednjega predelujejo v investicijsko zlato v skladu z 19. členom, 3. odst., črka d), ki so enakovredni obdavčenim poslom v namene odbitka davka (glej Dodatek "Posli v zvezi z zlatom in srebrom"). 0.7976653696498055 17, paragraph 3, by an entities not residing in the State territory, in the event the latter entities intends to fulfil his/her obligations and directly exercise his VAT related rights, as per Art. 35-ter. Okence mora prekrižati tudi davčni zastopnik, ki ga v smislu tretje točke 17. člena imenuje subjekt nerezident na ozemlju Italije, če ta subjekt namerava neposredno izpolniti davčne obveze in izkoristiti pravice v zvezi s plačilom DDV, v smislu člena 35ter. 0.647887323943662 TELEPHONE OR MOBILE PHONE dialling code number Telefono o cellulare - Telefon ali številke prenosnik numero - številka 0.8432432432432433 The taxpayers who choose to file their return directly must use: - the electronic Entratel service, whenever the obligation exists to file the return of the Subjekti, ki izberejo možnost neposredne predložitve napovedi, morajo obvezno uporabiti: - elektronsko storitev Entratel, če obstaja obveznost predložitve napovedi s strani nadomestnega 1.0084033613445378 The line must also include any VAT deducted on the part of agricultural producers who have made non-taxable transfers of Vrstica mora vključiti tudi morebitni znesek DDV, za katerega lahko uveljavijo odbitek kmečki delavci, ki so izvedli ne 1.2475247524752475 Line VJ5 indicate commissions paid by travel agencies to their intermediaries, as provided for by article 74-ter, paragraph 8. V vrstici VJ5 navedite plačane provizije potovalnim agencijam njihovim posrednikom v skladu s 74-ter. 0.9393939393939394 Line AF23 amount of admissible deductible VAT, considering the limits set out by articles 19, Vrstica AF23 vsota DDV, za katero se izvaja odbitek, upoštevajoč omejitve na podlagi 19. , 19-bis., 1.1319444444444444 For the amount of the credit surplus set off the guarantee as provided for by art. 6, paragraph 3, of the Ministerial Decree of 13 December 1979, must be supplied. Za kompenzirani znesek presežka terjatve mora biti dano jamstvo, ki ga predvideva 6. člen, 3. odst. ministrskega odloka z dne 13. decembra 1979. 1.5416666666666667 SECTION 4 - Admissible deductible VAT RAZDELEK 4 - Odbitni Ddv 0.7948717948717948 Amateur sports associations and societies and similar subjects Amaterska športna združenja in društva ter podobni subjekti 90 člen zakona št. 1.400662251655629 - in the form concerning the assignee (form no. 01) all the parts concerning the activity performed must be completed by reporting the data concerning the operations performed by the same taxpayer during 2018, also including the data concerning the operations by the assignor in the portion of month or quarter in the course of which the extraordinary operation or the substantial subjective transformation has taken place. 01) se vpišejo vsa preglednice, ki zadevajo lastno dejavnost tako, da se vnesejo podatki poslov, ki jih izvede isti subjekt v teku leta 2018 vključno s podatki za posle, ki jih izvede subjekt prosilec v delu meseca ali trimesečja v teku katerega je prišlo do izrednega posla ali večjega preoblikovanja. 1.3669064748201438 Line VE30 must indicate the amount of the non-taxable operations that contribute to the formation of the ceiling as provided for by article 2, paragraph 2, of Law no. 28 of 18 February 1997. V vrstici VE30 se navede znesek neobdavčljivih poslov, ki prispevajo k oblikovanju zgornje meje v skladu z 2. členom , 2. odst., zakona št. 1.2210526315789474 Appointed subjects (article 3, paragraph 3 of Presidential Decree no. 322 of 22 July 1998 and subsequent amendments) 322 z dne 22. julija 1998 in z naslednjimi spremembami) Pooblaščeni subjekti (3. člen, 3. odst. 0.6486486486486487 FAX dialling code number FAX - FAKS prefisso numero klicna št. 1.0905172413793103 In terms of this system, the taxable base is determined as being fifty percent of the aggregate amount of the considerations collected, with the VAT paid on purchases being completely non-deductible (see instructions for completing lines VF30 and VF57). Ta režim, katerega sistem vsebuje 34-bis člen predvideva, da se davek določi tako, da se uporablja odstotek pavšalnega odbitka v višini 50% davka za izvedene obdavčene posle (primerjaj navodila za izpolnjevanje vrstic VF30 in VF71). 1.4085603112840468 We wish to make it clear that with the aim of establishing the prevalence of the aforesaid transactions with respect to the overall amount of the transactions carried out, it is also necessary to include among the aforesaid transactions the exports and assimilated transactions in terms of articles 8, 8-bis and 9, as well as the transactions in terms of article Podčrtujemo, da zato, da se preveri obstoj omenjenih posegov v primerjavi s skupno vsoto izvedenih posegov, je treba omenjenim posegom prišteti tudi izvoze in izenačene operacije, ki izhajajo iz 8., 8-bis in 9. člena ter posege, ki izhajajo iz 41 in 58. čl. 0.711864406779661 Cost credit [(line 11 + line 12) - line 9] Terjatev za strošek [(vrstica 11 + vrstica 12) - vrstica 9] 1.1842105263157894 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). 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. 1.3837837837837839 Note that refunds may be requested only by the controlling body or company in relation to the companies comprising the group to which the credit surplus refers, in possession of the requirements of article 30 (ref. circular letter no. 13 of 05 March 1990). Povračilo lahko zahteva samo ustanova ali kontrolna družba za družbe, ki so del skupine, na kar se nanaša presežek terjatev, ki izpolnjujejo zahteve v skladu s 30. členom (okrožnica št. 0.9767441860465116 3.2 TAXPAYERS WITH SEPARATE ACCOUNTS (ART. 3.2 ZAVEZANCI Z LOČENIM KNJIGOVODSTVOM (36. 1.4107142857142858 (unless otherwise specified, the following articles refer to the Decree of the President of the Republic No. 633 of 26 October 1972 and subsequent amendments) (kjer ni navedeno drugače, se v nadaljevanju navedeni zakonski členi nanašajo na odlok Predsednika Republike št. 0.875 Table of Codes Tabela s šiframi 1.5796019900497513 Incorporation of a company not participating in the group liquidation by a controlling or controlled company Resolution no. 92 of 22 September 2010 clarifies that in the case of an extraordinary incorporation operation which has involved, as incorporating company, a company taking part in a group VAT payment procedure and, as incorporated company, a company outside the group, the VAT credit acquired by the incorporated company during the year preceding the year in which the extraordinary operation took place must be excluded from the group VAT payment and thus remain within the exclusive competence of the incorporating company. 92 z dne 22. septembra 2010 je bilo pojasnjeno da v primeru izrednega posla prevzema, v kateri je kot prevzeta družba tista družba, ki je v postopku določanja DDV skupine in kot prevzemnica družba, ki ni iz skupine; dospela terjatev DDV prevzete družbe v letu pred letom, v katerem je prišlo do izrednega posla, mora biti zunaj določitve DDV skupine in ostati v izključni pristojnosti prevzemne družbe. 0.8928571428571429 Other organisations of people or goods without sta Druge organizacije oseb in sredstev, ki niso prvne osebe 1.4490196078431372 • field 4, indicate, if the company of the group is non-operating, pursuant to article 30 of Law no. 724 of 23 December 1994, the code corresponding to the following situations: "1" non-operating company for the year to which the return applies; "2" non-operating company for the year to which the return applies and for the previous year; "3" non-operating company for the year to which the return applies and for the two previous years; "4" non-operating company for the year to which the return applies and for the two previous years and which has not carried out significant operations for VAT purposes not less than the amount derived from the application of the percentages set out in article 30, paragraph 1, of Law no. 724 of 1994. 724 z dne 23. decembra 1994, šifra ustreza naslednjim situacijam: "1" družba je nedejavna v letu, ki je predmet napovedi; "2" družba je nedejavna v letu, ki je predmet napovedi in predhodne napovedi; "3" družba je nedejavna v letu, ki je predmet napovedi in dveh predhodnih napovedi; "4" družba je nedejavna v letu, ki je predmet napovedi in dve predhodni napovedi in v tromesečju ni imela pomembnejih poslov v namene DDV razen zneska, ki izhaja iz uporabe odstotkov v skladu s 30. členom, 1. odst., zakona št. 1.3666666666666667 SECTION 1 - Data relating to the activity 1 - Dati relativi all'attività 1.2386363636363635 Line VO15, box 1 must be crossed by taxpayers who have communicated that they have opted, as of 1 January 2013, for the VAT cash accounting scheme as provided for by article 32-bis of Decree Law no. 83 of 22 June 2012. 83 iz leta 2012 V vrstici VO15 morajo kvadratek 1 označiti podjetja, ki želijo sporočiti, da so se od 1. januarja 2013 dalje odločila za gotovinski režim DDV v skladu z 32-bis. 1.2268518518518519 TTherefore the amount indicated in line VL39 of the form relating to the incorporated company, remaining at the disposal of the incorporating company, must be taken into consideration for the purpose of completing part VX and, in particular, lines VX4, VX5 and VX6. Zato je treba znesek, prikazan v vrstici VL39 v obrazcu, ki se nanaša na pridruženo podjetje in ki ostaja na razpolago prevzemni družbi, upoštevati pri izpolnjevanju razpredelnice VX in zlasti vrstic VX4, VX5 in VX6. 1.1592920353982301 In relation to accounting obligations, paragraph 3 of article 9 of Presidential Decree no. 544/1999 referred to above provides for: Kar zadeva računovodskega izpolnjevanja obveznosti, 9. člen, 3. odst. navedenega odloka predsednika republike št. 0.7313432835820896 Registered address or (if different) Tax domicile (se diverso dalla sede legale) Davčni Domicil (če ne sovpada sedež) 0.5319148936170213 tion of the new ordinary VAT rate of 21%, introduced by article 2, paragraph 2-bis, letter a), of De Treba je opozoriti, da je bil pregled vključen z namenom, da se upošteva povišanje standardne stopnje DDV iz 20% na 21%, ki ga uvaja črka a), odstavka 2-bis, 2. člena zakonskega odloka št. 0.9655172413793104 The "VAT registration number Identifikacijska številka DDV 1.0878048780487806 In the same form the following parts must be completed: part VT, part VX in order to summarise the overall data of the annual amount to be paid or credit amount with reference to the subjects participating in the operation; V tem obrazcu morajo biti izpolnjeni preglednica VT ter preglednica VX za povzemanje celotnih podatkov letnega zneska, ki ga je treba plačati ali terjatev nanašajoč se na subjekte, ki so udeleženi v poslu; 1.2421052631578948 These persons are nevertheless entitled to take advantage of the right to have the tax applied in the ordinary manner. 640/1972 katerim je omogočeno, da uveljavijo pravico do izbire uporabe davka na navadne načine. 0.8461538461538461 He/she must comply only with the invoicing, filing and presenting obligations detailed in the Intrastat lists. 331/1993, po katerih je zastopnik pristojen samo za dolžnosti izstavitve računov ter za sestavo in predložitev seznamov Intrastat. 1.0632911392405062 • exclusively quarterly settlements shall complete a single module for each quarter; • izključno trimesečna obdobna plačila, morajo izpolniti obrazec za trimesečje; 1.1069958847736625 This return must be completed by using the specific VAT form 74-bis, approved with measure of 17 January 2011, which, among other things, does not allow the request of a reimbursement for any input VAT resulting from the form (see resolution no. 181/E of 12 July 1995). Tovrstna napoved mora biti izdelana tako, da se uporabi poseben obrazec DDV 74-bis odobren z odločbo z dne 17. januarja 2011, ki ne dovoljuje, da se zahteva poplačilo morebitnega presežka terjatve, ki bi izhajal iz tega obrazca (resolucija št. 0.9597701149425287 In field 2 of line VR1 it must reflect the portion of the refund in respect of which taxpayer intends making use of the refund procedure via the tax collection agency. Polje 2 mora biti izpolnjeno z navedbo dela povračila, za katerega davčni zavezanec namerava uporabiti poenostavljeni postopek za povračilo prek agencije za pobiranje davkov. 1.4857142857142858 6 months to 2 years imprisonment (article 10-quater) Zapor od 6 meecev do 2 let (10-ter. 1.4021739130434783 Line VW29 must indicate the total of periodic payments, including the advance VAT payment (see Appendix) and quarterly interest, as well as the tax paid following amendments as referred to by article 13 of Legislative Decree no. 472 of 1997 relative to 2013. V vrstico VW29 se vnese vsa obdobna plačila vključno z akontacijo DDV (glej Dodatek) trimesečne obresti ter davek plačane po poravnavi v skladu s 13. členom, zakonodadajnega odloka št. 1.2777777777777777 In calculating the credit amount resulting from the declaration, in fact, only the paid amounts must be considered. Pri izračunavanju terjatev iz prijave, je treba namreč upoštevati izključno plačane vsote. 0.6267605633802817 11, 18 and 19 of art. 10, for which the obligation of invoicing and registration remains. členom (navedejo pa se oproščeni posli v skladu s številkami 11), 18) in 19) 10. členom, za katere ostaja obveza izdaje računov in knjiženja). 0.9 Simple companies, as identified by article 5, Kolektivne družbe ali podobne v skladu s 5.členom, 1.0481927710843373 • purchases relating to operations which fall under special margin schemes regulated by • nakupi povezani s posli, ki spadajo v režim marže, ki ga ureja zakonski odlok št. 0.8666666666666667 Limited share partnerships Družbe z omejeno odgovornostjo 1.1210526315789473 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). 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. 1.0613496932515338 Line VW21 indicate the total amount of credit surpluses transferred by each company of the group which is non-operative as per article 30 of Law no. 724 of 23 December 1994. V vrstico VW21 se navede celotni znesek presežka terjatev, ki jih prenese vsaka družba skupine,za katere izhaja, da so nedelujoče v skladu s 30. členom, zakona št. 1.5454545454545454 Taxpayers who have entrusted their accounting to third parties and who under article 1, paragraph 3 of Presidential Decree No. 100 of 1998, have chosen the special method of calculating the periodic payments (based on the VAT payable in the second preceding month) must in any event submit the annual communication of VAT data relative to all the transactions carried out in the fiscal year. 100 z leta 1998, poseben način izračuna periodičnih izplačil iz naslova DDV, ki postane izterljiv v drugem prejšnjem mesecu, morajo vročiti letno prijavo podatkov DDV tako, da se na vsak način nanašajo na vse operacije, ki so jih izvedli v davčnem letu. 1.0833333333333333 C - Non resident taxpayers C - Subjekti nerezidenti 1.1006711409395973 Line VL27 indicate refunds requested in previous years for which the competent Office has formally denied the right to the refund but has authorised the taxpayer to use the credit for 2013 in the periodic payment or annual return (see also Presidential Decree 443 of November 10, 1997, and circular letter 134/E of 28 May 1998). V vrstico VL27 se navede terjatev, ki se jo zahteva za povračilo v predhodnih letih za katero pristojni urad formalno ni dal pravice do povračila, ampak je zavezancu dovolil, da je uporabil samo terjatev v letu 2013 pri obdobnem plačilu ali letni napovedi (glej tudi odlok predsednika republike št. 1.0606060606060606 COMMITMENT TO ELECTRONIC SUBMISSION OBVEZNOST ELEKTRONSKE PREDLOŽITVE 1.4516129032258065 • those enrolled in the register of accounting auditors under Legislative Decree no. 88 of • računovodski revizorji v skladu z zakonodadajnim odlokom št. 1.297709923664122 The information can be taken from the special transfers and purchases register provided for in terms of paragraph 4 of article 38 of Decree Law 41/1995 referred to above. 41/1995) Podatki so povzeti iz posebnih registrov cesij in nakupov, ki jih prredvideva 38. člen, 4. odst.zakonskega odloka 41/1995. 0.8709677419354839 Source: Ministry of Finance Izvor: Ministerstvo za finansii 0.9113300492610837 * Average time to maturity (ATM) is an indicator showing the refinancing risk, which is especially relevant when the debt should be refinanced by additional issuance of new public debt. *Average time to maturity (ATM) e indikator koj go poka`uva rizikot od refinansirawe koj e osobeno relevanten koga dostasaniot dolg e potrebno da se refinansira so dopolnitelna emisija na nov javen dolg. 1.391304347826087 Macedonian Stock Exchange 2.2.2. Makedonska berza 2.2.2. 0.9746478873239437 With respect to the trends of the interest rates, in particular 3-month government securities, one can conclude that, after the drop in the first half of July from 6.34% to 5.96%, in the second half of July and during August, they kept a stable level, ranging between 5.96% - 5.97%, with a tendency to keep such pace in the coming period as well. [to se odnesuva do dvi`eweto na kamatnite stapki posebno kaj 3-mese~nite DHV mo`e da se konstatira deka istite posle padot vo prvata polovina na juli od 6,34% na 5,96%, vo vtorata polovina na juli i vo tekot na avgust se zadr`aa na edno stabilno nivo dvi`ej}i se vo intervalot od 5,96% - 5,97%, so tendencija ovoj trend da se zadr`i i vo naredniot period. 0.9879518072289156 MINISTRY OF FINANCE OF THE REPUBLIC OF MACEDONIA Public Debt Management Department MINISTERSTVO ZA FINANSII NA REPUBLIKA MAKEDONIJA Sektor za upravuvawe so javen dolg 0.9177215189873418 The investors were focused on trading with government bond with ISIN code MKMINF20G028 which yield to maturity on the date of issuance was 9,438. Na pazarot preku {alter na dolgoro~nite DHV se trguva{e so obvrznicata so ISIN MKMINF20G028 ~ij prinos do dostasuvawe pri nejzinoto izdavawe iznesuva{e 9,438. 0.8717948717948718 031/420-061 031/475-100 Any amount prosvetiteli 19 046/254-133 046/265-330 1.3333333333333333 Results from the auctions of treasury bills in July 2006 3 month Rezultati od aukcii na DHV za juli 2006 3 meseci 0.8492462311557789 Thus, functioning of this segment of the government securities market provoked increased interest at the owners of long-term securities, which could be noted by the larger number of transactions carried out in the period July-August (total of 33), compared with the number of transactions of short term government securities (total of 2). Od ovie pri~ini, profunkcioniraweto na ovoj segment od pazarot na dr`avni hartii od vrednost predizvika zgolemen interes kaj sopstvenicite na dolgoro~ni hartii od vrednost, {to mo`e da se zabele`i od golemiot broj na transakcii koj se izvr{ija vo periodot juli-avgust (vkupno 33), {to e mnogu pogolem obem na trguvawe sporeden so trguvaweto na kratkoro~nite DHV na ovoj pazar (vkupno 2 transakcii). 1.46 Results from the auctions of government securities in August 2006 3 month Rezultati od aukcii na DHV za avgust 2006 3 meseci 0.9882352941176471 Additional advantage of this market is that the trading is not burdened with transaction-related costs and settlement of the government securities is done in real time. Dopolnitelna prednost na ovoj pazar e toa {to trguvaweto ne e optovareno so transakcioni tro{oci, a poramnuvaweto na dr`avnite hartii od vrednost se vr{i vo realno vreme. 1.2549019607843137 Trends on the financial market in the Republic of Macedonia 1.2. Dvi`ewa na finansiskiot pazar vo R. Makedonija 1.2. 0.8235294117647058 number of days Posledna Posleden 0.9655172413793104 (for 6-month treasury bills) (za 6-mese~ni dr`avni zapisi) 0.943089430894309 In the past period, interest rates on government securities, being the safest and most liquid instrument, were lower in relation to the corresponding comparative instruments, such as time denar saving deposits in the banking sector. Kamatnite stapki na dr`avnite hartii od vrednost (DHV), kako najsiguren i najlikviden instrument, vo izminatiot period bele`at ponisko nivo od soodvetnite sporedbeni instrumenti kako {to se oro~enite denarski {tedni vlogovi vo bankarskiot sektor. 1.2666666666666666 Issuance activity in 2006, by month (including T-bils for monetary purposes) Realizirani DHV vo 2006, po meseci (so DZ za monetarni celi) 1.2459016393442623 Issuance activity in 2006, by month (excluding T-bils for monetary purposes) Realizirani DHV vo 2006, po meseci (bez DZ za monetarni celi) 0.8181818181818182 EVENTS ON THE FINANCIAL MARKET IN THE PAST PERIOD 1.1. Nastani koi go odbele`aa finansiskiot pazar izminatiot period 1.1. 2.0 FOREIGN INVESTORS ON THE OFFICIAL MARKET Stranski investitori 1.150943396226415 Ownership structure of continuous GS outstanding, August 2006 Sopstveni~ka struktura na nedostasani DHV avgust 2006 0.8333333333333334 Phone Vkupno 1.1851851851851851 Stock of GS outstanding (excluding T-bils for monetary purposes) Sostojba na nedostasani DHV (bez DZ za monetarni celi) 1.2 www.finance.gov.mk Darko Bla`evski 0.875 Treasury bills Penziski fondovi 1.0 a)monthly; b)quarterly; c) semi-annually; d)annually; e) other; * a)mese~no; b)kvartalno; v) polugodi{no; g) godi{no; d) drugo; 0.8292682926829268 Public Debt Holder Report Period : Nositel na javen dolg: Izve{taen period : 0.925531914893617 Monthly Report on the Changes of the Stock of Each Borrowing by the Public Debt Holders Mese~en izve{taj za promenite na sostojbata na sekoe zadol`uvawe na nositelite na javniot dolg 0.8269230769230769 Overdue Liabilities ( in the Report Period) Dospeani neplateni obvrska ( vo izve{tajniot period) 2.0 Withdrawn tranches na krajot 1.4878048780487805 Due Liability ( in the Report Period) Liability Maturity Date Platena obvrska ( vo izve{tajniot period) 1.1812080536912752 Pursuant to Article 26 paragraph 4 pf the Law on Public Debt ("Official Gazette of the Republic of Macedonia" no. 62 as of 2005), the Minister of Finance adopted the following: Vrz osnova na ~len 26 stav 4 od Zakonot za javen dolg ("Slu`ben vesnik na Republika Makedonija" br.62 od 2005 godina), ministerot za finansii donese: 1.09375 Contents of the monthly information shall be given in the form M1, being an integral part of this Manual. Sodr`inata na mese~nite informacii e dadena vo obrazecot M1, koj e sostaven del na ova upatstvo. 1.2321428571428572 This Manual shall enter into force on the next day from the day of its publication in the "Official Gazette of the Republic of Macedonia". Ova upatstvo vleguva vo sila naredniot den od denot na objavuvaweto vo "Slu`ben vesnik na Republika Makedonija". 0.9495798319327731 Data in the monthly information shall be prepared in line with the accounting records of the public debt holders. Podatocite vo mese~nite informacii se podgotvuvaat soglasno smetkovodstvenata evidencija na nositelite na javniot dolg. 0.6771653543307087 holders, including the stock of the debt from the previous month shall be submitted by the public debt holders, pursuant to Article 26 paragraph 1 of the Law on Public Debt zadol`uvaweto na nositelite na javniot dolg, nositelite na javniot dolg soglasno ~len 26 stav 1 od Zakonot za javen dolg ja dostavuvaat do Ministerstvoto za finansii najdocna do 15-tiot den vo tekovniot mesec za sostojbata na dolgot od prethodniot mesec. 1.02 This manual shall stipulate the type and the contents of the monthly information on the change of the stock of each borrowing by the public debt holders. So ova upatstvo se propi[uva vidot i sodr`inata na mese~nite informacii za promenata na sostojbata na sekoe zadol`uvawe na nositelite na javniot dolg. 0.9827586206896551 The Minister of Finance can issue an order to the Public Revenue Office to block the funds of "Elektrostopanstvo na Makedonija" A.D. on the basis of VAT refund so as to settle the due liabilities towards the creditor, i.e. to compensate to the state Denar funds in the amount of the executed payment, increased by the calculated interest and the incurred costs related to the respective transaction. Ministerot za finansii mo`e da izdade nalog do Upravata za javni prihodi za blokirawe na sredstvata na Elektrostopanstvo na Makedonija A.D. po osnova na vra}awe na DDV so cel da se izmirat dospeanite obvrski kon kreditorot, odnosno da se nadomestat na dr`avata denarski sredstva vo visina na izvr{enoto pla}awe, zgolemeno za presmetanata kamata i za nastanatite tro{oci povrzani so soodvetnata transakcija. 1.0441458733205373 Should the due liabilities on the basis of interest and principal be paid by the Republic of Macedonia, on behalf of "Elektrostopanstvo na Makedonija" AD, and within the deadlines defined in the Financial Loan Agreement, "Elektrostopanstvo na Makedonija" AD shall, within 30 days from the day of settling the liability, transfer to the revenue account of the Budget of the Republic of Macedonia Denar funds in the amount of the executed payment, increased by the calculated interest and the incurred costs related to the respective transaction. Dokolku dospeanite obvrski po osnov na kamata i glavnica, vo rokovite utvrdeni so Finansiskiot dogovor za zaem, vo ime na Elektrostopanstvo na Makedonija A.D. gi plati Republika Makedonija, Elektrostopanstvo na Makedonija A.D. e dol`no vo rok od 30 dena, od denot na izvr{uvaweto na obvrskata, da prenese vo korist na smetkata na prihodite na Buxetot na Republika Makedonija, denarski sredstva vo visina na izvr{enoto pla}awe, zgolemeno za presmetanata kamata i za nastanatite tro{oci povrzani so soodvetnata transakcija. 0.9444444444444444 Jan 2006 Feb 2006 Mar 2006 Apr 2006 May 2006 Jun 2006 Jul 2006 Aug 2006 Average time to maturity of GS jan 2006 fev 2006 mar 2006 apr 2006 maj 2006 jun 2006 jul 2006 avg 2006 Prose~no vreme do dostasuvawe na DHV 1.018181818181818 Rulebook on the Manner and Procedure for Trading and Settlement of Transactions with Securities (Official Gazette of the Republic of Macedonia, no. 71/06), starting 1st July 2006, transparent secondary market for longterm government securities was also created (except bonds for old foreign currency saving and denationalisation bonds). So donesuvaweto na Pravilata za na~inot i postapkata za trguvawe i poramnuvawe na transakcii so hartii od vrednost (Slu`ben vesnik br. 71/06), od 1.7.2006 godina se kreira{e transparenten sekundaren pazar i za dolgoro~nite dr`avni hartii od vrednost (osven obvrznicite za staro devizno {tedewe i obvrznicite za denacionalizacija). 0.8858447488584474 Thus, owners of long-term securities have been enabled to trade with their securities, in addition to the Macedonian Stock Exchange AD Skopje, on the OTC market as well, prior to their maturity. Na ovoj na~in, na sopstvenicite na dolgoro~ni hartii od vrednost im se ovozmo`i, pokraj na Makedonskata berza AD Skopje da mo`at so svoite hartii da trguvaat i na pazarot preku {alter, pred rokot na nivnoto dostasuvawe. 1.3333333333333333 The issued Eurobond in the amount of EUR 150 million is with 10-year maturity period, as Emituvanata Evroobvrznica vo iznos od 150 milioni evra e so rok na 1.0625 1Please do not fill out this part. Ne popolnuvajte vo ovaa rubrika! 0.6428571428571429 Compliance with EU legislation - Value Added Tax - VAT PRAVILNIK za sproveduvawe na Zakonot za danok na dodadena vrednost (DDV - Pravilnik) 0.9130434782608695 The limit of public debt set in the Strategy shall not pose constraint for regular servicing of the debt. Limitot na javniot dolg utvrden vo Strategijata ne pretstavuva ograni~uvawe za redovno servisirawe na javniot dolg. 0.7333333333333333 Total Total Dopolnitelno se 0.9278350515463918 Highest level of public debt was realized in 2000, when the debt amounted to 52.9% of GDP. Najvisoko nivo na javniot dolg be{e ostvareno vo 2000 godina koga dolgot iznesuva{e 52,9% od BDP. 1.2738095238095237 January February February March March April April January January February February March March April April januari fevruari mart april maj juni juli avgust septemvri oktomvri noemvri dekemvri 1.0126582278481013 1.Public enterprise for railway infrastructure Macedonian Railways - Skopje; and Javno pretprijatie za `elezni~ka infrastruktura "Makedonski @eleznici"Skopje; i 1.1111111111111112 (1) The public debt registry and the registry of issued sovereign guarantees shall be available to the public. (1) Registarot za javniot dolg i Registarot za izdadenite dr`avni garancii se dostapni na javnosta. 1.2592592592592593 (7) The Minister of Finance shall have the right to undertake additional measures regarding the amount referred to in paragraph 5 of this Article envisaged in the securing agreement referred to in Article 22 paragraphs 4 and 5 of this law, as well as according to the law. (7) Ministerot za finansii ima pravo na prezemawe dopolnitelni merki za naplata na iznosot od stav 5 na ovoj ~len predvideni vo dogovorot za obezbeduvawe od ~len 22 stav 4 i 5 na ovoj zakon, kako i soglasno so zakon. 0.9759615384615384 (1) Public debt management strategy (hereinafter: Strategy) shall be an act determining, for a three-year period, the public debt both in total amounts and in amounts per separate issuers of public debt: (1) Strategija za upravuvawe so javniot dolg (vo ponatamo{niot tekst: Strategija) e akt so koj, za period od tri godini, se utvrduva, kako vo vkupen iznos taka i vo iznosi za oddelni nositeli na javniot dolg: 1.0348837209302326 To that end, pursuant to the adopted Law on Transformation of PE Macedonian Railways C.O. Za taa cel soglasno doneseniot Zakon za transformacija na JP Makedonski @eleznici C.O. 1.1043478260869566 (2) Projects proposed for financing, referred to in paragraph 1 indent 1 of this Article should fulfill the following criteria: (2) Proektite predlo`eni za finansirawe od stav 1 alineja 1 na ovoj ~len, treba da gi ispolnat slednive kriteriumi: 1.1063829787234043 Buyback of the debt towards London Club of Creditors Otkup na dolgot kon Londonski klub na kreditori 1.4393939393939394 (4) The obligation referred to in paragraph 3 of this Article is unconditional and irrevocable. (4) Obvrskata od stav 3 na ovoj ~len e bezuslovna i neotpovikliva. 0.8769230769230769 4.Guarantee issued for Macedonian Railways Reform Project Izdadena garancija za Proektot za reforma na Makedonski `eleznici 0.5897435897435898 Mayor of the Municipality of _________________ Op{tina_____________________ Grad Skopje sektor/oddelenie za__________________ 0.9802955665024631 General government debt amounts to EUR 1.7 billion, i.e. 35.06% of GDP and it is within the Masstricht criteria on public debt, according to which government public debt should not exceed 60% of GDP. Dolgot na op{tata vlada iznesuva 1.7 milijardi EUR, odnosno 35,06% od BDP i e vo ramkite na Mahstri{kiot kriterium za javniot dolg, spored koj javniot dolg na dr`avata ne smee da iznesuva nad 60% od BDP. 0.9578313253012049 •By replacing the existing shorter-term debt with Eurobonds with 10-year maturity, the maturity of the debt portfolio of the Republic of Macedonia is extended. •••• So zamenata na postoe~kiot dolg so pokratok rok so evroobvrznicite so ro~nost od 10 godini se prodol`uva ro~nosta na dol`ni~ko portfolio na Republika Makedonija; 1.0483271375464684 Source: Ministry of Finance and NBRM *In December 2005, first Eurobond was issued in the amount of EUR 150 million, which led to temporary increase of the public debt, since the funds in January 2006 were used for full early buyback of the debt towards the London Club of Creditors. *Vo dekemvri 2005 godina se emituva{e prvata Evrobvrznica vo iznos od 150.00mil EUR pri {to dojde do privremeno zgolemuvawe na javniot dolg, bidej}i sredstvata vo januari 2006 godina bea iskoristeni za celosen predvremen otkup na dolgot kon Londonski klub na kreditori. 0.9117647058823529 means of transport and services Delovni zgradi i delovni prostorii 2.0396039603960396 At the same time, rating agencies Standar and Poor's and Fitch assigned the following ratings to the newly issued Eurobond as follows: BB+ (with stable outlook) and BB (with positive outlook), respectively. novoemituvanata Evroobvrznica i toa: BB+ (so stabilen izgled) i BB (so pozitiven izgled),respektivno. 0.9318181818181818 Public debt according the GFS methodology Vnatre{en javen dolg spored GFS metodologija 0.9777777777777777 Characteristics of the public debt portfolio Karakteristiki na portfolioto na javniot dolg 0.8563218390804598 **At end-April 2006, public enterprises will submit the first report on the debt stock (in line with the Public Debt Law) to the Ministry of Finance. **Na kraj na April 2006 godina javnite pretprijatija }e dostavaat do Ministerstvoto za finansii prv izve{taj za sostojbata na dolgot (vo soglasnost so Zakonot so javen dolg). 1.0852017937219731 As this Information is concerned, data on public debt in the overview tables will be calculated according to both methodologies (national and the IMF one), while the data in the charts will be calculated according to the national methodology. Za celite na ovaa informacija, podatocite za javniot dolg sodr`ani vo tabelarnite pregledi }e bidat presmetani spored dvete metodologii (nacionalna i na MMF), dodeka vo grafi~kite prikazi soglasno nacionalnata metodologija. 1.2 (2) The amount of resources for long-term spending rights shall be determined on the (2) Iznosot na potrebnite sredstva za dolgoro~nite prava na tro{ewe se 0.9241071428571429 Funds from the issue of Eurobond were used for complete buyout of the liabilities towards the London Club of Creditors, leading to offsetting the effects of the increase of the debt realized with this issue. Sredstvata od emisijata na Evroobvrznicata bea iskoristeni za celosen otkup na obvrskite kon Londonskiot klub na kreditori {to dovede do neutralizirawe na efektite od zgolemuvaweto na dolgot koi se ostvarija so ovaa emisija. 0.9 Structure of government securities by maturity from the aspect of day of issuance Struktura na dr`avnite hartii od vrednost po ro~nost gledana od aspekt na denot na emisija 0.8579234972677595 Thus, by introducing Eurobonds, in addition to the standard government securities, Republic of Macedonia has acquired better benchmark in its debt portfolio; Na toj na~in preku voveduvaweto na Evroobvrznicite, pokraj standardnite dr`avni hartii od vrednost, Republika Makedonija se zdobiva so podobar benchmark vo svoeto dol`ni~ko portfolio; 1.0382775119617225 - keeps public debt registry; - keeps registry of issued sovereign guarantees; - keeps registry of holders of government securities; - organizes and implements activities referring to the primary government securities - vodi Registar za javniot dolg; - vodi Registar za izdadenite dr`avni garancii; - vodi Registar na sopstvenici na dr`avnite hartii od vrednost; - sproveduva aktivnosti koi se odnesuvaat na primarniot pazar na 1.3709677419354838 (5) In case the Ministry of Finance, on behalf of the Republic of Macedonia, pays the (5) Vo slu~aj, Ministerstvoto za finansii, vo ime na Republika 0.9973404255319149 Another methodology often used in practice to calculate public sector debt is included in the IMF Government Financial Statistics Manual, and it differs from the national methodology in the fact that in addition to the above-mentioned bearers of public debt, when calculating the debt, it also includes the debt of the monetary authorities, i.e. the debt of the central bank. Druga metodologija koja ~esto se primenuva vo praktikata za presmetka na dolgot na javniot sektor e sodr`ana vo Prira~nikot na MMF za statistika na vladinite finansii, i istata se razlikuva od nacionalnata metodologija po toa {to pokraj prethodnonavedenite nositeli na javen dolg, vo presmetkata go vklu~uva i dolgot na monetarnite vlasti, odnosno dolgot na Centralnata banka. 1.1694915254237288 - the liabilities upon the debt guaranteed by the Republic of Macedonia have been fully settled by the date it falls due at the latest, or - vo celost se namireni obvrskite po dolgot garantiran od Republika Makedonija najdocna do datumot na dostasuvawe, ili 0.9583333333333334 2.Funds disbursed on the basis of domestic public debt (net issuance) 2.Povle~eni sredstva po osnov na vnatre{en javen dolg (neto povlekuvawe) 0.6732394366197183 In December 2005, there was a slight increase of the public debt by 3.1 percentage point in relation to GDP, when as a result of the issue of the Eurobond, the level of public debt amounted to EUR 1.9 billion or 44.1% of the projected GDP. Vo natamo{niot period javniot dolg izrazen vo apsolutni i relativni vrednosti kontinuirano se namaluva{e. Blago zgolemuvawe na javniot dolg vo odnos na BDP od 3,1 procenten poen ima{e vo dekemvri 2005 godina, koga kako rezultat na emisijata na Evroobvrznicata nivoto na javniot dolg go dostigna nivoto od 1.9 milijardi EUR, ili 44,1% od proektiraniot BDP. 0.7015706806282722 In December 2005, Republic of Macedonia appeared, for the first time, on the international financial market with an issue of Eurobond. Emisija na prvata Evroobvrznica na Republika Makedonija Vo dekemvri 2005 godina Republika Makeodnija za prv pat se pojavi na me|unarodniot finansiski pazar so emisija na prvata Evroobvrznica. 0.9692832764505119 basis of the commitments under concluded agreements, commitments on the basis of cofinancing, borrowing agreements, decisions on issuance of government securities and obligations on the basis of membership acquired by the Republic of Macedonia in international financial institutions. utvrduva vrz osnova na prezemnite obvrski po osnova na sklu~eni dogovori, prezemeni obvrski po osnova na kofinansirawe, dogovori za zadol`uvawe, odluki za emisii na dr`avni hartii od vrednost i obvrski po odnos na steknato ~lenstvo na Republika Makedonija vo me|unarodni finansiski institucii. 0.8666666666666667 − not to be ambiguous; and Podatoci za nedvi`niot imot; i 1.1585365853658536 elements: realization of strategic objectives for public debt management and guarantees; detailed information on the condition of the overall public debt, gross and net changes; sovereign guarantees issued; information on the sovereign guarantees being called-up or sovereign guarantees having probability to be called-up; and implementation of other measures set in the Strategy. ostvaruvawe na strate{kite celi za upravuvawe so javniot dolg i garanciite; detalni informacii za sostojbata na vkupniot javen dolg, bruto i neto promeni; izdadenite dr`avni garancii; informacii za dr`avnite garancii koi se ili postoi verojatnost da bidat realizirani; i sproveduvaweto na drugite merki utvrdeni vo Strategijata. 1.0041152263374487 Public debt portfolio of the Republic of Macedonia comprises debts inherited from former Yugoslavia, borrowing with international financial institutions and on international financial markets, as well as borrowing on domestic financial markets. Portfolioto na javniot dolg na Republika Makedonija go so~inuvaat dolgovi nasledeni od porane{na SFRJ, zadol`uvawata kaj me|unarodnite finansiski institucii i me|unarodnite finansiski pazari, kako i zadol`uvaweto na dom{nite finansiski pazari. 0.9363636363636364 IV. Funds disbursed in the first quarter of 2006 1.Funds disbursed on the basis of external public debt IV. Povle~eni sredstva vo prviot kvartal na 2006 godina 1.Povle~eni sredstva po osnov na nadvore{en javen dolg 0.902127659574468 The project will be divided in two categories, as follows: PART A, covering the improvement and efficiency of the infrastructure capacities, including procurement to be carried out by PE Makedonski Zeleznici C.O. Proektot }e bide podelen na dve edinstveni kategorii i toa: DEL A koj se sostoi od podobruvawe i efikasnost na infrastrukturnite kapaciteti vo koi del }e pripadnat nabavkite koi }e gi izvr{uva vo prvo vreme JP Makedonski @eleznici C.O. 1.8309859154929577 FOREIGN INVESTORS ON THE OFFICIAL MARKET Jan 2006 Feb 2006 Mar 2006 Apr 2006 May 2006 Jun 2006 Jul 2006 Aug 2006 Sep 2006 Oct 2006 jan 2006 fev 2006 mar 2006 apr 2006 maj 2006 jun 2006 jul 2006 avg 2006 0.9411764705882353 Applicant for issuance of license for organizing games of chance in slot machine PRAVILNIK za opredeluvawe na nadomestokot za odobrenie za prireduvawe na zabavni igri 1.0952380952380953 (2) When managing public debt, Ministry of Finance shall also be assigned the following competences, which may be transferred to an agent: (2) Ministerstvoto za finansii vo upravuvaweto so javniot dolg gi ima i slednive nadle`nosti, koi mo`e da gi prenese na Agent: 1.3626373626373627 Such ex-ante financial control should not be implemented for the decisions for which there are provided means in the budget. Za sproveduvawe na odredbite od ovoj zakon ne se potrebni dopolnitelni finansiski sredstva. 0.8571428571428571 crediting to households. prenesuvawe na sopstvenosta. 0.7205882352941176 Servicing costs of the public debt for Q1 in 2006 -Otplata po osnov na javen dolg za prviot kvartal na 2006 Vo mil.EUR 0.92 (1) Public debt management shall be set of measures and activities the Ministry of Finance undertakes within the responsibilities specified in this or other law. (1) Upravuvawe so javniot dolg pretstavuva zbir na merki i aktivnosti koi Ministerstvoto za finansii gi prezema vo ramki na nadle`nostite opredeleni so ovoj ili so drug zakon. 1.2954545454545454 (1) The Central Harmonisation Unit shall bein charge for: (2) Celi na upravuvaweto so javniot dolg se: 0.9130434782608695 •Improvement of government debt portfolio profile, due to the fact that Eurobond is a standard instrument in the public debt portfolio, recognizable on the international market and its introduction contributes to a replacement of lower-reputation debt. •••• Podobruvawe na profilot na dol`ni~koto portfolio na dr`avata, od pri~ina {to Evroobvrznicata pretstavuva standarden instrument vo portfolioto na javniot dolg, koj e prepoznatliv na me|unarodnata scena i so nejzinoto voveduvawe se vr{i zamena na dolg so polo{a reputacija. 0.8847926267281107 * Data as of end of the month, according to the Central Securities Depository, regarding the partisipation of the foreign investors in the total nominal value of bonds on the secondary market. * Sostojba na krajot od sekoj mesec, dobieni od Centralniot depozitar za hartii od vrednost, a koja se odnesuva na u~estvo na stranskite investitori vo vkupnata nominalna vrednost na obvrznicite na sekundarniot pazar. 1.2470588235294118 (2) Borrowing by the city of Skopje shall be carried out in accordance with the Law on the City of Skopje. (2) Zadol`uvaweto na gradot Skopje se vr{i vo soglasnost so Zakonot za gradot Skopje. 0.9130434782608695 (1) The Ministry of Finance shall keep registry on holders of government securities. (1) Ministerstvoto za finansii vodi Registar na sopstvenici na dr`avnite hartii od vrednost. 1.196969696969697 Minig and quarrying Minig and quarrying Minig and quarrying Minig and quarrying Vo prodol`enie, posebno i detalno e razraboteno i zadol`uvaweto so 1.2125 Chart 23: External general government debt structure by multilateral creditors 31st December 2016 Struktura na nadvore{niot javen dolg po multilateralni kreditori 31.12.2005 god. 0.7878787878787878 Other mining and quarrying Podatoci za priemot i obrabotkata 1.4150943396226414 National Methodology for calculating the public debt, being harmonized with nacionalna metodologija za presmetka na javniot dolg. 0.9009433962264151 (1) The Ministry of Finance shall have the right to redeem the government securities at any time prior to their maturity date, depending on the type and the features of government securities. (1) Ministerstvoto za finansii ima pravo vo sekoe vreme da izvr{i otkup na dr`avnite hartii od vrednost pred rokot na nivnoto dostasuvawe, vo zavisnost od vidot i karakteristikite na dr`avnite hartii od vrednost. 0.6153846153846154 Public debt to GDP ratio Dvi`ewe na javniot dolg vo odnos na BDP 1.0 • Other types of swaps VII STRUCTURED PRODUCTS ^len 27 Preodni odredbi za proizvodi na zaliha 2.0588235294117645 The Action Plan of the institution: Namena na zgrada: 0.4716981132075472 Head of Front Office unit Popolnuva : Op{tinska administracija sektor/oddelenie 0.7777777777777778 Budget balance (in % of GDP) dnevna cena (%) trguvawe (NV vo EUR) 1.0679611650485437 Undertaking measures and activities by the Ministry of Finance to the end of ensuring financing of the needs of the state with the lowest possible cost, in the medium and long run, and with sustainable level of risk; and prezemaweto merki i aktivnosti od strana na Ministerstvoto za finansii zaradi obezbeduvawe na finansirawe na potrebite na dr`avata so najnizok mo`en tro{ok, na sreden i dolg rok i so odr`livo nivo na rizik. 0.9230769230769231 Central finance and contracting unit Središnje klirinško depozitarno društvo 2.2954545454545454 The activities of the treasury bills depository are carried out by the Central Depository Agency Inc. Središnje klirinško depozitarno društvo d.d. 1.1538461538461537 Treasury Bills - Auction Rules and Conditions Središnje klirinško depozitarno društvo 0.717948717948718 Register of Non-Tax Revenues Središnje klirinško depozitarno društvo 1.9230769230769231 Convergence programme of the Republic of Croatia for the period 2015 - 2018 Središnje klirinško depozitarno društvo 1.7045454545454546 Convergence programme of the Republic of Croatia for the period 2022 - 2024 Središnje klirinško depozitarno društvo d.d. 1.3333333333333333 V. International Bank for Reconstruction and Development Središnje klirinško depozitarno sruštvo IV 0.48717948717948717 Minister of Finance Središnje klirinško depozitarno društvo 1.1951219512195121 CENTRAL STATE OFFICE FOR DEVELOPMENT STRATEGY AND Središnje klirinško depozitarno društvo I