en	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.
sl	Izjava o nerezidentu, ki je deloval v Italiji preko stalne organizacije, se mora podati skladno z navodili za osebne podatke zavezancev za DDV.

en	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.
sl	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.

en	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.
sl	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.

en	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.
sl	Družba iz skupine lahko prek elektronske storitve prijave drugih družb, ki pripadajo istemu koncernu v trenutku, ko prevzame zavezo za predložitev prijave.

en	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.
sl	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.

en	In lines VF14 to VF20 it is necessary to indicate purchases made in 2018.
sl	V vrsticah od VF14 do VF20 se vpišejo nakupi, zabeleženi v letu 2018.

en	• sports associations with private law legal personality in terms of the regulations contained in Presidential Decree no. 361 of 10
sl	• športna združenja, ki so zasebne pravne družbe v skladu z odredbo na podlagi odloka predsednika republike št. 361 z dne 10. februar

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

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

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

en	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.
sl	OPOZORILO: zaradi pravilnega izpolnjevanja napovedi moramo pojasniti, da če v enem obrazcu ni podatkov ali večjih vrednosti se obrazec ne izpolni; vrednost nič se dejansko šteje za nepomembno vrednost.

en	b) of the Presidential Decree no. 322 of 1998 and related members.
sl	št. 322 iz l. 1998 in njihovih sodelavcev.

en	4.2.17 PART VG - ADHERENCE TO THE PLANNED REGIME FOR CONTROLLING AND CONTROLLED COMMERCIAL COMPANIES
sl	4.2.17 PREGLEDNICA VG - VKLJUČITEV V REŽIM, PREDVIDEN ZA KONTROLNE IN KONTROLIRANE DRUŽBE

en	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.
sl	V tem obrazcu se navedejo vsi posli, ki se nanašajo na poslovanje sklada vključno s tistimi, ki se izvajajo v tistem delu leta pred uveljavljanjem zamenjave.

en	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.
sl	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.

en	The field must also indicate the transfers of pallets recovered for use cycles following the first.
sl	V polje je potrebno navesti tudi prodajo palet, pridobljenih iz ciklov uporabe, ki sledijo prvemu.

en	• those entered in the register of certified public accountants pursuant to legislative decree no. 88 of 21 January 1992;
sl	• računovodski revizorji v skladu z zakonodajnim odlokom št. 88 z dne 21. januarja 1992.

en	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.
sl	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.

en	- line VX4 must be completed to indicate the amount of refund requested, in accordance with article 30, third para
sl	- izpolnitev vrstice VX4 z navedbo zneska zahtevka za povračilo v skladu s četrtim odstavkom 30. člena, tretji od

en	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
sl	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

en	Line VL25 credit surplus from the previous year.
sl	Vrstica VL25 se navede presežek terjatve predhodnega leta.

en	The line must also indicate the purchases of the pallets recovered for use cycles following the first one, and the performance of services dependent upon works contracts, procurement contracts and the like, that have the purpose of processing non-ferrous scrap.
sl	V vrstici 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.

en	3rd paragraph, of the Ministerial Decree of December 13, 1979 must be given.
sl	3. odst. ministrskega odloka z dne 13.decembra 1979.

en	VG), to be filled in by every subject to report accounting data and other data concerning the business performed;
sl	VG), ki ga izpolnijo vsi subjekti, da se navedejo računovodski podatki in drugi podatki o dejavnosti.

en	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
sl	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

en	Corrections and supplements to the return
sl	Popravljanje in dopolnjevanje napovedi

en	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.
sl	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.

en	This amount is given by the difference between the amounts indicated in lines VL8, field 1, and VL9.
sl	Ta znesek je dan iz razlike med tistimi, ki so navedeni v vrsticah VL8, polje 1 in VL9.

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

en	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.
sl	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.

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

en	If the number of companies is higher than 3, they may use numerous modules numbered in succession.
sl	Če je število družb večje od 3 se lahko uporabi več obrazcev in se jih zaporedno oštevilči.

en	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.
sl	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.

en	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.
sl	Za podrobne informacije glede dejansko uporabnega zneska ter terjatev, ki niso podvržene omejitvi, glej navodila preglednice RU obrazcev DOHODKI 2019.

en	The Decree of the President of the Republic no. 322 of 22 July 1998, does not provide for a deadline for delivering the declaration to the intermediaries, who shall then see to electronic transmission, but solely establishes the deadline by which the declarations must be submitted to the Italian Revenue Agency electronically.
sl	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

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

en	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.
sl	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.

en	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.
sl	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.

en	The front cover consists of 2 sides: - the first side contains information regarding the use of personal data; - the second side must report the taxpayer's tax code, in the upper part of the form, the taxpayer and declarant's details,
sl	Naslovna stran je sestavljena iz 2 strani: - prva stran vsebuje informacije o obdelavi osebnih podatkov; - druga stran zahteva navedbo davčne številke zavezanca na zgornjem delu obrazca, matične podatke zavezanca in

en	Said amount must be indicated in the debits field of the line corresponding to the payment period.
sl	Navedeni znesek se mora , v vsakem primeru, navesti v polju dolgovi v vrstici, ki ustreza obdobju odplačila.

en	These purchases must be distinctly indicated in field 2 as well.
sl	Ti nakupi morajo biti jasno označeni tudi v polju 2.

en	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.
sl	Sledi, da za srebro, ki bi ustrezalo tej definiciji sledi isti davčni obravnavi, ki je predvidena za takoimenovano "industrijsko" zlato; davek se uporablja preko tako imenovanega mehanizma obratnega odbitnega davka in uvozi sledijo kategoriji, ki je prikazana v točki 6.

en	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
sl	Upoštevajte tudi, da je pri izračunu povprečne stopnje predvideno, da: - da so izključeni nakupi, uvozi in predaje odpisnih dobrin; - da med nakupi so vključeni tudi splošni stroški; - lahko uporabnik izračuna davek na finančni najem amortizirljivih sredstev (okrožnica št.

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

en	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.
sl	V zvezi z izpolnjevanjem vrstic VH15 in VH16, opozarjamo, da se mora navesti rezultat pripadajočega odplačila po odštetem znesku morebitne dolgovane akontacije.

en	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
sl	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

en	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.
sl	Statut in ustanovni akt obeh kategorij subjektov morajo vsebovati klavzule, ki so potrebne za zagotavljanje, da niso pridobitne ter spoštovanje drugih načel, ki so navedena v 18., 18bis in 18-ter členu zakona št. 289 z 2002, spremenjenega z zakonskim odlokom št. 74 z 2004.

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

en	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).
sl	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).

en	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.
sl	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.

en	This field must not be completed if the field 4 box (interruption) is ticked.
sl	To polje se ne izpolni, če je prečrtano okence v polju 4 (iz

en	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.
sl	prenos lastniške pravice ali terjatve na naložbeno zlato; - posredovanja, ki zajemajo storitve posredovanja za predhodne posle.

en	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.
sl	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.

en	Lines from VH1 to VH16 must be completed by all taxpayers, to indicate data (input VAT or output VAT) resulting from periodic payments made.
sl	Vrstice od VH1 do VH16 se morajo izpolniti z navedbo podatkov (terjatev DDVali obveznost DDV), ki izhajajo iz opravljenih obdobnih plačil.

en	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).
sl	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).

en	• field 8 , reserved for subsidiaries that are not required to give guarantee.
sl	• Polje 8 je namenjeno kontroliranim družbam, ki niso obvezane k predložitvi jamstva.

en	January 2019 *The payment date that falls on a Saturday, or on a holiday, is extended to the first following working day.
sl	*Rok za plačilo, ki sovpada s soboto ali praznikom, se podaljša do prvega naslednjega delovnega dne.

en	For qualification procedures, visit the appropriate section at the Italian Revenue Agency website www.agenziaentrate.gov.it.
sl	Za način pridobivanja pooblastil si oglejte ustrezni razdelek na spletni strani Agencije za prihodke www.agenziaentrate.gov.it.

en	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.
sl	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.

en	2.3 SPECIAL RETURN FILING CASES A - Bankruptcy and forced administrative liquidation
sl	2.3 POSEBNI PRIMERI PREDLOŽITVE NAPOVEDI A - Stečaj ali prisilna poravnava

en	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.
sl	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.

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

en	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.
sl	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.

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

en	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.
sl	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.

en	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).
sl	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).

en	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.
sl	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.

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

en	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.
sl	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.

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

en	In 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.
sl	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.

en	It is pointed out that for companies and bodies considered dummy companies the input VAT resulting from the annual return may not be used as set off in Form F24 (cases indicated with codes 1, 2 and 3).
sl	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).

en	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).
sl	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).

en	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).
sl	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).

en	alternative to access rights issued by means of a suitable tax meter or a computer-based ticket office (Presidential Decree no.
sl	možnost pravice dostopa izdane preko ustreznih davčnih merilcev ali avtomatskih prodajaln vstopnic (odlok predsednika republike št.

en	The VAT/2019 annual declaration model must be used to present the VAT declaration concerning the 2018 tax year.
sl	Obrazec letne prijave DDV/2019 se mora uporabiti za prijavo DDV za davčno obdobje 2018.

en	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;
sl	Številka 12 se navede bodisi v primeru preklica ali izstopa iz postopka skupnega plačila DDV od 1. januarja 2019 dalje, kot tudi v primeru nadaljevanja omenjenega postopka v istem letu;;

en	Taxpayers who have made quarterly payments must indicate the data relating to periodic payments in lines VH4, VH12 and VH16.
sl	Zavezanci, ki so opravili trimesečna odplačila, morajo navesti podatke za obdobna odplačila v vrsticah VH4, VH8, VH12 in VH16.

en	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.
sl	Predvsem družba pripojiteljica, ki prenese vse skupne dolgove in terjatve, ki so enaki pripojeni družbi bo predložila dve različni napovedi brez izplačila davka na ločen način glede na tistega, ki se nanaša na pripojeno družbo ker obe družbi v takem primeru sodelujeta v izplačilu DDV skupine.

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

en	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.
sl	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.

en	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.
sl	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.

en	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.
sl	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.

en	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.
sl	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.

en	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
sl	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

en	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.
sl	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.

en	The operations as per this line and the tax therefore must be included in the first two sections of Part VE.
sl	Posli v tej vrstici in pripadajoči davek ne smejo biti vključene v prva dva razdelka preglednice VE.

en	In line VY4, the new field 3 "VAT Group art. 70-bis" was introduced.
sl	V vrstico VY4 je vneseno novo polje 3 "skupina DDV člen.

en	- compilation of line VX6 to indicate the amount transferred by the subjects that opted for tax consolidation provided
sl	- izpolnitev vrstice VX6 z navedbo zneska, ki so ga odstopili subjekti, ki so izbrali režim davčne konsolidacije, pred

en	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.
sl	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.

en	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.
sl	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.

en	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.
sl	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.

en	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.
sl	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.

en	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.
sl	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.

en	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.
sl	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.

en	The limit is raised to € 50,000 for innovative start-ups by article 4, paragraph 11- novies, of decree law no. 3 of 2015.
sl	Limit je dvignjen na 50.000 evrov za inovativne start-upe, opredeljene v odstavku 11-novies, zak.

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

en	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.
sl	Izpolnjevanje preglednice VX v primeru stečaja ali prisilne likvidacije v letu 2018 Za navodila za izpolnjevanje preglednice VX glej pojasnila v poglavju 2.3.

en	lable, the foreign tax identification code (column 2);
sl	tuja davčna identifikacijska številka (stolpec 2);

en	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.
sl	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".

en	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
sl	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

en	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").
sl	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").

en	For information on how to complete part VV please refer to paragraph 4.2.9, part VH
sl	Za načine izpolnjevanja preglednice VV glej odstavek 4.2.9., ki zadeva preglednico VH.

en	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
sl	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.

en	Line VJ3 indicates purchases of goods and services from subjects who are resident abroad as provided for by art. 17, paragraph 2.
sl	V vrstico VJ3 navedite nakupe izdelkov in storitev subjektov, ki so rezidenti v tujini v skladu s 17. členom, 2. odst.

en	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.
sl	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.

en	As described by Circular no. 32 of 30 December 2014, the declaration in lieu of an affidavit is issued by signing the hereby box.
sl	Kot pojasnjuje okrožnica št. 32 z dne 30. decembra 2014, se nadomestna izjava dokazilnih listin poda s podpisom te preglednice.

en	It is stressed that the field must not be compiled by the subjects that have taken part in paying the group VAT.
sl	Opozarjamo, da polja ne smejo izpolniti subjekti, ki so bili udeleženi pri plačilu DDV skupine.

en	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.
sl	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.

en	• 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;
sl	• označiti polje "Sprejem drugih elektronskih obvestil", če je sprejel izbiro zavezanca, da mu bo posredoval vsako obvestilo o morebitnih nepravilnostih v napovedi;

en	Corresponding with lines VG2 to VG4, the data of the subsidiary companies is indicated.
sl	V vrsticah od VG2 do VG4 se navedejo podatki kontroliranih družb.

en	• field 3, cost of assets for sale (goods) and assets for the production of goods or services (for example raw mate
sl	• polje 3, strošek sredstev namenjen ponovni odprodaji (blago) in sredstev za proizvodnjo sredstev ali storitev (npr.

en	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).
sl	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).

en	Therefore, line VX1 indicates the total amount to pay that is equal to the result of the above-mentioned algebraic sum, if positive.
sl	V vrstici VX1 se torej navede skupni znesek za plačilo, ki sovpada z re-zultatom pravkar omenjene operacije, če je ta pozitiven.

en	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.
sl	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.

en	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".
sl	Zajeti morajo biti tudi nakupi realizirani z jemanjem iz skladišča DDV ter nakupi med državami Skupnosti, ki se izvajajo ob jemanju sredstev s strani istega depozitarja v primeru "konsignacijskega skladišča".

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

en	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.
sl	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.

en	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).
sl	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).

en	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.
sl	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.

en	- Carrying out of non-taxable transactions
sl	- Izvajanje neobdavčenih poslov

en	operations, in fact, count towards the calculation of turnover but must not be considered for the purpose of verifica
sl	namreč prispevajo k določanju obsega poslovanja, vendar se jih ne sme upoštevati za namene preverjanja statusa

en	se of services, etc.).
sl	Št.", itd.

en	If a negative amount results from this calculation, this line must not be completed.
sl	Če iz zgoraj omenjenega izračuna izhaja negativen znesek, te vrstice ni treba izpolniti.

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

en	filled in by any taxpayer to indicate accounting details and other data concerning the activity performed.
sl	vsi subjekti, da se navedejo računovodski podatki in drugi podatki dejavnosti.

en	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.
sl	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.

en	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).
sl	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).

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

en	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
sl	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.

en	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.
sl	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.

en	In this case, the companies interrupting or entering the procedure must be indicated in this section.
sl	V takem primeru se mora v tem razdelku opredeliti, ali gre za družbe, ki vstopajo v postopek ali izstopajo iz njega.

en	D) Reference turnover for the application of VAT in the year following the extraordinary operation or subjec
sl	D) Referenčni poslovni promet za DDV v letu po izrednem poslu ali večjem preoblikovanju

en	These subjects may rely on other subjects assigned for the electronic transmission of declarations, in particular:
sl	Ti subjekti lahko napoved vložijo prek drugih pooblaščencev za elektronsko predložitev napovedi, zlasti:

en	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)
sl	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).

en	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:
sl	št. 322 z dne 22. julija 1998, morajo pooblaščeni posredniki, družbe skupine in drugi pooblaščenci (družbe v skupini ali uprave):

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

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

en	The line must indicate the excess yearly tax amount deductible indicated in line VL39 to transfer to the group.
sl	V vrstici navedite višino letnega presežka odbitnega davka iz vrstice VL39, za prenos na skupino.

en	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.
sl	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.

en	The relative amount must coincide with the amount resulting in line VS20, field 1, with the exception of the hypothesis of refund of the lesser deductible surplus of the three year period or in the case the controller enters in a VAT Group from 1 January 2019.
sl	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).

en	These credits, used for the purposes of the annual return, must instead be carried forward to lines VL34 and VL35.
sl	Ti davčni dobropisi, uporabljeni v letni napovedi, pa se morajo navesti v vrsticah VL34 in VL35.

en	Art. 10, paragraph one, number 11 referred to above exempts the transfers of investment gold, even in the form of securities, for the financial operations provided for in letter c-quarter and c-quinquies, paragraph 1 of art. 67 of TUIR, if such operations are related to investment gold, as well as the mediation regarding the aforesaid transactions.
sl	Omenjeni 10. člen, prvi odstavek, št. 11 predvideva oprostitev davka za cesije naložbenega zlata, tudi v obliki vrednostnih papirjev za finančne posle, ki jih predvideva 67. člen, 1. odst., črke c-quater) in c-quinquies) TUIR, če se nanašajo na naložbeno zlato ter za posredovanje pri omenjenih poslih.

en	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.
sl	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.

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

en	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.
sl	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.

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

en	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.
sl	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.

en	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).
sl	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).

en	Line VK 28 the companies participating in the group VAT payments for the entire tax year must indicate the amount transferred to the controlling company which must determine the down payment the group must owe (see circular no. 53 dated December 3rd 1991).
sl	Vrstica VK28 družbe, ki sodelujejo pri izplačilu DDV skupine za celo davčno leto, morajo navesti zneske, prenesene na matično družbi, ki je dolžna določiti akontacijo, dolgovano skupini (glej okrožnico št. 52 z dne 3. decembra 1991).

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

en	Costs relating to operations falling within the margin regime met by taxpayers (including auction agencies) who apply the analytical method and by those who apply the global method must be indicated in line 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.
sl	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.

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

en	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.
sl	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.

en	The parent entity (even non-commercial) or company (including partnerships) and subsidiaries are considered as belonging to the group.
sl	Kot članice skupine štejejo kontrolna ustanova (tudi negospodarska) ali družba (tudi združenje oseb) in kontrolirane družbe.

en	It is pointed out that the relative amount is added to the other non-taxable operations carried out towards the request for a refund (line VX4, field 3, code 3); - in line 11 indicate the amount of the deductible costs, obtained by adding the sum of the costs relating to trips undertaken wholly
sl	Opozoriti je treba, da se ta znesek upošteva pri drugih izvršenih neobdavčljivih transakcijah za namen morebitne zahteve za povračilo (vrstica VX4, polje 3, šifra 3); - v vrstico 11 vnesite znesek odbitnih stroškov, ki izhajajo iz zneska stroškov za potovanja v celoti izvedena v EU (vrstica 1) in stroškov

en	Line VX2, field 1, VAT credit amount.
sl	Vrstica VX2, polje 1 Terjatev DDV.

en	ble goods (Circular no. 25 of 19 June 2012).
sl	25 z dne 19. junija 2012).

en	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).
sl	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.

en	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.
sl	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.

en	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.
sl	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.

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

en	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.
sl	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.

en	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.
sl	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.

en	In this case, it is necessary to check the "Clarification" box, without appending the signature in field 8.
sl	V tem primeru mora zavezanec označiti okence "Posredovanje", in se ne sme podpisati v polju 8.

en	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).
sl	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).

en	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.
sl	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.

en	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.
sl	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.

en	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.
sl	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.

en	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.
sl	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.

en	- field 5 the total sum of operations treated as supplies for export.
sl	-polje 5 skupni znesek poslov, izneačenih z izvoznimi cesijami.

en	b) Submission through a qualified intermediary
sl	Predložitev prek pooblaščenega posrednika

en	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).
sl	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).

en	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.
sl	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.

en	• those entered in the registers of business managers, certified public accountants, commercial experts, and labour consultants;
sl	• registrirani v strokovnih združenjih ekonomistov, računovodij, ekonomskih izvedencev in svetovalcev za delo;

en	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.
sl	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.

en	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.
sl	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.

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

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

en	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.
sl	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.

en	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.
sl	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.

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

en	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.
sl	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.

en	This part must indicate VAT payable or the tax credit relating to the group VAT liquidation procedure.
sl	V tej preglednici se navede dolgovani DDV in davčno terjatev, ki se nanaša na postopek izplačila DDV.

en	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.
sl	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.

en	When calculating the receivables of the return, only the paid amounts should be taken into account.
sl	Pri izračunavanju terjatev iz prijave, je treba namreč upoštevati izključno plačane vsote.

en	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.
sl	V vrstico VL34 se navede znesek davčnih terjatev, ki jih uporabljajo posebne kategorije zavezancev z odbitkom DDV v breme (VL32) ob letni napovedi.

en	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.
sl	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.

en	Article 38-bis, paragraph 3, provides the possibility to get refunds higher than 30,000 Euro without providing the guarantee, by filing the yearly return with a certification of conformity or the subscription of the supervisory body and a declaration in lieu of an affidavit, in accordance with article 47 of Presidential Decree no. 445 of 2000, attesting the presence of specific capital requirements.
sl	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.

en	(cp.
sl	O.P.R.

en	This amount, already present in field 1, should be indicated in field 2.
sl	Ta znesek, ki je že vsebovan v polju 1, je treba navesti še v polje 2.

en	It is pointed out that the declaration of an affidavit, duly signed by the taxpayer, and the copy of his/her identity document are received and stored by the subject who files the return and shall be showed if demanded by the Revenue Agency.
sl	Opozarjamo, da 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.

en	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.
sl	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.

en	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.
sl	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.

en	The qualification is also to be revoked when, in carrying out the activity of transmitting the declarations, grave or repeated irregularities are committed, or in the presence of suspension measures issued by the professional's own order, or in the case of revocation of the authorization to exercise the activity by the tax assistance centres.
sl	hude in ponovljene nepravilnosti, v primeru ukrepa suspendiranja strokovnjaka ali v primeru preklica pooblastila za izvajanje dejavnosti centrov za davčno svetovanje.

en	The part VT
sl	PREGLEDNICA VO

en	The amounts must be equal, and the first payment must be made by the deadline when the entire amount of VAT must be paid.
sl	Obroki morajo biti v enakem znesku, prvi obrok pa se mora vplačati do roka, določenega za poravnavo DDV v enkratnem obroku.

en	Qualified intermediaries belonging to the following categories are required to submit declarations electronically:
sl	K elektronskem pošiljanju so obvezani pooblaščeni posredniki, ki se uvrščajo v naslednje kategorije:

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

en	Such operations, in fact, count towards the calculation of turnover (see Circular no. 12 of 2013).
sl	Ti posli prispevajo k oblikovanju poslovnega prometa (primerjaj okrožnico št. 12 iz leta 2013).

en	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.
sl	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.

en	In fields 2, and 3 respectively, the VAT number, and the percentage of ownership of the subject in control must be indicated.
sl	V poljih 2 in 3 je treba navesti ID številka za DDV, ter odstotek deleža subjekta, ki nastopa v vlogi kontrolne družbe.

en	a) and b), of the Presidential Decree no. 388 of 1998 (art. 3, Decree of 18 February 1999).
sl	št. 322 iz l. 1998 (3.člen odloka z dne 18. februarja 1999).

en	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.
sl	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.

en	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.
sl	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.

en	4 - Subjects residing in the municipalities of Casamicciola Terme, Lacco Ameno and Forio dell'Isola di Ischia affected by
sl	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

en	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).
sl	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).

en	- 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
sl	- 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

en	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.
sl	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".

en	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.
sl	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.

en	For further details see Circular no. 32 of 30 December 2014
sl	Za dodatne informacije si oglejte okrožnico št. 32 z dne 30. decembra 2014.

en	indicating the monthly amount of operations carried out, excluding those set out in article 21, paragraph 6 bis.
sl	z navedbo količine mesečnih transakcij z izjemo tistih, ki so opredeljene v 6-bis.

en	Sales of the aforementioned goods made to private consumers are in contrast subject to VAT in accordance with ordinary rules, and therefore must be included exclusively in section 2 of part VE (for further information see Appendix under the entry "Scrap"); - field 3 sales of investment gold which have become taxable as a result of the choice made and the related services of intermediation carried out in national territory towards taxable entities, in addition to the amount of transfers of gold other than investment gold and of pure silver, made to subjects not liable to tax (for further details see Appendix, "Transactions relating to gold and silver"); - field 4 services rendered in the construction sector by subcontractors but not taxed pursuant to article 17, paragraph 6, letter a).
sl	Cesije omenjenih sredstev, ki se izvajajo v odnosu do zasebnih porabnikov, so podvržene DDv po navadnih pravilih in morajo biti zajete izključno v razdelku 2 preglednice VE (za nadaljnjo poglobitev glej Dodatek, postavka "Razbitine"); - polje 3, cesije investicijskega zlata, ki so postale obdavčljive po izbiri in storitve posredovanja na ozemlju države do pasivnih davčnih subjektov, ter višina cesij zlata, ki ni 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).

en	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.
sl	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.

en	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.
sl	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.

en	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).
sl	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).

en	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.
sl	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).

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

en	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.
sl	• 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.

en	VAT registration number The VAT registration number of each taxpayer must always be provided.
sl	Identifikacijska številka DDV Navedena mora biti identifikacijska številka DDV, ki jo dobi vsak zavezanec.

en	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.
sl	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.

en	It must be noted that in relation to companies or groups of companies whose consolidated financial statements reflect a total equity in excess of 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).
sl	Za družbe ali skupine družb, katerih konsolidirana bilanca izraža lastni kapital, ki je večji od 258.228.449,54 evrov, je jamstvo lahko dano za vse kontrolirane družbe, ki izhajajo iz zadnje predložene konsolidirane bilance z direktnim sprejemom obveznosti s strani družbe holding ali kontrolne družbe, da se Finančni Upravi vrne zajamčena vsota (Okrožnica št. 164 z dne 22. junija 1998).

en	In section II the data relating to companies A and B (renouncers) and E (intermediate ring) must be reported.
sl	razdelku se navedejo podatki, ki se nanašajo na družbi A in B (ki se odpovesta skupnemu plačilu) in E (vmesni člen).

en	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.
sl	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".

en	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).
sl	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).

en	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
sl	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

en	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.
sl	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.

en	• field 10, the amount of the share of refund, to be included in line VY4, ascribable to every group company.
sl	• polje 10, višina deleža za povračilo, ki se zajame v vrstico VY4 in se pripiše vsaki od družb v skupini.

en	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.
sl	Nasprotno pa se ne sme navesti podatkov o nerezidentnih subjektih, ki sicer sodelujejo v nadzorni verigi, vendar nimajo pozicije DDV na državnem ozemlju.

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

en	Proof of submission of the declaration is provided by the notification attesting to the reception of the data, also issued electronically.
sl	Dokazilo o predložitvi napovedi je obvestilo o sprejemu podatkov, ki ga Agencija pošlje prek sistema elektronskih storitev.

en	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.
sl	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.

en	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.
sl	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.

en	They are non-subjected transactions which, if occurring in the State territory, would not give right of deduction (article 19, paragraph 3, letter b).
sl	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).

en	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;
sl	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;

en	-in field 1, the highest amount between the one indicated in field 2 and the one indicated in field 3.
sl	- v polju 1,večji med zneskom, navedenim v polju 2 ter zneskom, navedenim v polju 3.

en	The special tax credits must be included in line VL27 while the credits received from savings management companies must be reported in line VL28.
sl	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.

en	Taxpayers who have made quarterly payments in accordance with article 7 of Presidential Decree no. 542 of 1999 must indicate details regarding payments ma-de using the F24 form payments with identification elements in lines VM3, VM6, VM9 and VM12.
sl	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.

en	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.
sl	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.

en	In these cases, the amount of the credit denied must be indicated in line VL8, field 1 and specified also in field 2.
sl	V teh primerih se mora znesek dobropisa navesti v vrstici VL8, polje 1, prav tako tudi v polju 2.

en	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.
sl	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.

en	- the guarantee provided by the controlling company for any surplus group credit that is set off.
sl	- jamstvo dano s strani kontrolne družbe za morebitni kompenzirani presežek terjatve skupine.

en	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).
sl	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).

en	"6" reserved for subjects that have performed operations with regard to public administrations pursuant to article 17-ter paragraph 1 and of other subjects indicated in paragraph 1-bis of the above mentioned aricle.
sl	"6" 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.

en	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.
sl	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.

en	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).
sl	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).

en	This amount is added to the deposit amount indicated in line VP13, field 2, of the above-mentioned model.
sl	Temu znesku se prišteje tudi znesek dolgovane akontacije, naveden v vrstici VP13, polje 2 prej omenjenega poročila.

en	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.
sl	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;

en	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.
sl	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.

en	The amount of this surplus cannot exceed the difference between the amount written in field 1 and the amount indicated in field 2 of line VX2.
sl	Vsota tega presežka ne sme biti večja od razlike med zneskom, vpisanim v polje 1 in zneskom, vpisanim v polje 2 vrstice VX2.

en	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.
sl	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:

en	The amount of this surplus, already included in field 1, must be indicated also in field 2.
sl	Znesek tega presežka, ki je že vstavljen v polje 1, je treba vpisati tudi v polje

en	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
sl	Način izpolnjevanja napovedi V spodaj navedeni razpredelnici so navedena pojasnila za razne vrste kmetijskih proizvodov za izpolnjevanje kvadratkov v napovedi.

en	that the costs, calculated for each transaction, are equal to or greater than the sale consideration); - in line 2 indicate the gross margins relative to taxable transactions.
sl	,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.

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

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

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

en	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.
sl	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.

en	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.
sl	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.

en	Similar compilation procedures must be adopted in the presence of extraordinary operations.
sl	Podoben način izpolnjevanja se uporabi tudi v primeru izrednih poslov.

en	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).
sl	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).

en	The declaration is considered as submitted on the day on which the reception by Revenue Agency is concluded.
sl	V tem primeru šteje, da ste prijavo predložili na datum, na katerega Agencija za prihodke sprejme posredovane podatke.

en	tly outside the EU;
sl	V celoti v EU

en	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.
sl	Opozoriti je treba, da polja ne smejo izpolniti odstopniki ali stranke subjektov, ki so pristopili v sistem DDV-ja za gotovino.

en	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.
sl	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.

en	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).
sl	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.

en	If the number of companies is higher than 3, they may use numerous, successively numbered modules.
sl	Če je število subjektov večje od 3, se lahko uporabi več obrazcev z naraščajočim oštevilčenjem.

en	Other transactions with own tax rates
sl	2 Drugačni posli z lastnimi davčnimi stopnjami

en	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.
sl	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.

en	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.
sl	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.

en	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.
sl	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.

en	• payments made during the year to which the return applies and which regard sales which took place during that year;
sl	• vplačila izvedena v teku leta, predmet napovedi in odstopi, do katerih je prišlo v istem letu;

en	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.
sl	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.

en	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.
sl	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.

en	• sales of goods collected from a VAT deposit with transport or shipment outside the territory of the European Union (art. 50
sl	• cesije sredstev prevzetih v carinskih skladiščih s prevozom ali špedicijo zunaj ozemlja Evropske Unije (50-bis.

en	Line VF17, field 1, purchases from subjects that in the year 2018 relied on facilitated regimes.
sl	Vrstica VF17, polje 1, nakupi s strani subjektov, ki so v letu 2018 koristili režime davčnih ugodnosti.

en	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).
sl	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).

en	tions, etc., carried out monthly, in the same tax period 2018.
sl	izvajajo mesečno v istem davčnem obdobju 2017.

en	Line 12 must not include the costs relating to exports and other non-taxable transactions because
sl	da v vrstici 12 ne smejo biti zajeti stroški za izvoz in druge neobdavčene posle, ker ti stroški ne prispevajo k oblikovanju globalne

en	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.
sl	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.

en	• 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.
sl	• 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.

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

en	You must also include provision of services associated with contracts, tenders and such the object of which is the transformation of non-ferrous scrap.
sl	V polju morajo biti zajete tudi storitve zaposlenih s pogodbo o delu, podjemu in podobne, ki so predmet preoblikovanja nekovinskih odpadkov.

en	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.
sl	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

en	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.
sl	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.

en	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
sl	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)

en	• 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;
sl	• 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;

en	Specifically: - field 1 must indicate the data beginning from which, and without interruption, the ownership began.
sl	Zlasti je treba navesti: - v polju 1, datum, od katerega dalje se je začela neprekinjena posest.

en	This part must be completed only in the case of a request for refund of the lesser deductible surplus of the last three years, as provided for by article 30, paragraph 4, which can be carried out only by the controlling company if it has reported, in the two years immediately preceding (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
sl	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).

en	• carried over for deduction in subsequent years, once participation in group VAT payment has ceased;
sl	• izračunana olajšava, v naslednjih letih, ni bilo udeležbe v izplačilu skupine;

en	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.
sl	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.

en	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.
sl	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.

en	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).
sl	1,+VW29+VW30, stolpec 1) in vsoto dolžnih zneskov (VW3+VW20+VW21+VW22+VW23+VW24).

en	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.
sl	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.

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

en	Incorporation of a company not participating in the group liquidation by a controlling or controlled company Resolution no. 92 of 22 September 2010 clarifies that in the case of an extraordinary incorporation operation which has involved, as incorporating company, a company taking part in a group VAT payment procedure and, as incorporated company, a company outside the group, the VAT credit acquired by the incorporated company during the year preceding the year in which the extraordinary operation took place must be excluded from the group VAT payment and thus remain within the exclusive competence of the incorporating company.
sl	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.

en	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.
sl	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.

en	controlling companies in a VAT group, the amount resulting from the difference between the VAT input tax indicated
sl	družbe skupin DDV znesek izhaja iz razlike med dobropisom DDV, navedenim v vrstici VY5 pregleda DDV

en	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.
sl	z odlokoma 4/DPF iz leta 2008 in 56/E iz leta 2011); - izpolnitev vrstice VX5 z navedbo zneska, ki se uporablja za izravnavo v obrazcu F24.

en	"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
sl	"Način zajema kot za uvoze investicijskega zlata izjavo pasivnih subjektov, ki se priloži carinski deklaraciji, potrditev na papirju z glavo v katerem je izrecno specificiran naslov iz katerega se izvaja zakonski predpis".

en	These operations must be indicated in the lines on the rates applied and, if they have contributed to the calculation of the business turnover of the previous years, the relevant taxable amount must be indicated in line VE39.
sl	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.

en	In calculating the credit amount resulting from the declaration, in fact, only the paid amounts must be considered.
sl	Pri izračunu terjatve, ki izhaja iz prijave, moramo namreč upoštevati izključno opravljena plačila.

en	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.
sl	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.

en	Box 2 must be crossed by taxpayers who since 2018 waived the renouncement of the exemption regime.
sl	Okence 2 morajo izpolniti zavezanci, ki so od leta 2018 preklicali odpoved režima oprostitve.

en	NOTICE: The line must not be completed by companies participating in group VAT payment during the full tax year.
sl	OPOZORILO: Opozorilo: vrstice ne smejo izpolniti družbe, ki so udeležene v skupnem plačilu DDV za celotno davčno leto.

en	during the year; the amount claimed as a refund (within the scope of the aggregate refund claimed by the group), the relative
sl	pine; za vsako je treba navesti zahtevani znesek za povračilo (v okviru skupnega zahtevanega povračila od skupine), domneva ter

en	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").
sl	Okence 4 označijo zavezanci, ki so od leta 2018 preklicali opcijo za uporabo davka na navadne načine (glej Dodatek , postavka "Kmetijstvo").

en	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).
sl	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) .

en	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.
sl	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.

en	• 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;
sl	• 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.

en	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).
sl	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).

en	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.
sl	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.

en	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.
sl	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.

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

en	The prospectus is reserved for auction agencies that act in their own name and on behalf of private individuals on the basis of a commission contract in terms of article 40-bis of Decree Law no. 41/1995.
sl	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.

en	SECTION 1 - Companies participating in VAT compensation
sl	I. RAZDELEK - Družbe, ki sodelujejo pri kompenzaciji DDVja

en	transmission of the declarations based on the internal organizational model or system (see the decree of 21 De
sl	poveri pošiljanje napovedi po elektronski poti na podlagi uredbe ali notranjega organizacijskega modela (glej odlok

en	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;
sl	Ta znesek mora ustrezati tistemu, k se nahaja v vrstici VK25 (presežek, ki ga zahteva povrnjenega kontrolna družba) napovedi posamezne družbe, ki je udeležena v plačilu skupine;

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

en	Cross these new boxes in case the non-residing entity who hold control has no VAT in the Country territory.
sl	Novi okenci je treba prečrtati v primeru, da je nadzorni nerezidentni subjekt brez pozicije DDV na državnem ozemlju.

en	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.
sl	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.

en	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).
sl	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.

en	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.
sl	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.

en	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.
sl	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.

en	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).
sl	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).

en	• In field 1, the larger amount between the one indicated in field 2 and the one in field 3.
sl	• vpolju 1, večji med zneskom, navedenim v polju 2 ter zneskom, navedenim v polju 3.

en	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.
sl	Brez časovne omejitve pa ga lahko zavezanec ali posrednik zahtevata na kateremkoli uradu Agencije za prihodke.

en	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.
sl	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.

en	Said communication may be consulted in the "Received" section of the Revenue Agency website, reserved for users registered with the online services.
sl	To obvestilo je na voljo v ustreznem razdelku na spletni strani Agencije za prihodke, rezerviranem za elektronske storitve.

en	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.
sl	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.

en	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.
sl	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.

en	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,
sl	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.

en	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).
sl	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).

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

en	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.
sl	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.

en	For further information kindly refer to circular letter no. 216/E of 27 November 2000.
sl	glej okrožnico št. 216/E z dne 27. novembra 2000.

en	b) of Decree Law 331/1993);
sl	št. 331/1993).

en	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.
sl	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.

en	rence to the previous month, in the form contained in Ministerial Decree of 11 February 1997, duly supplemented.
sl	registriranjem do petnajstega dne naslednjega meseca v obrazcu v skladu z ministrskim odlokom z dne 11. februarja 1997, ki je

en	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.
sl	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.

en	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.
sl	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.

en	circumstances, as well as the total credit surplus set off with the debits transferred by the other group companies must be indi
sl	kompenzirani presežek terjatve z obveznostmi prenesenimi od drugih družb skupine.

en	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.
sl	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.

en	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.
sl	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.

en	• 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.
sl	• 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.

en	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.
sl	Znesek tega presežka ne sme biti večji od razlike med zneskoma, ki sta vpisana v polje 1 in polje 2 v vrstici VY2.

en	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.
sl	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.

en	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.
sl	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.

en	Carrying forward the information contained in the prospectus to the parts of the return In order to determine the business turnover and total purchases, some of the information contained in 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
sl	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.

en	only for that portion relating to the set-offs carried out in the F24 form with taxes other than VAT.
sl	ki zadeva kompenzacije, izvedene s plačilnim obrazcem F24 z dajatvami, ki se razlikujejo od DDV.

en	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;
sl	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.

en	Line VO24, box 1 must be crossed by partnerships and by limited-liability companies comprised by farmers who wish to communicate the option for calculating income by applying the profitability coefficient of 25% to receipts.
sl	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.

en	- the determination of the deduction according to the principles imposed by article 19; - the compliance with the obligations in heading II, as to payment and submission of the annual return.
sl	Iz tega izhaja omejeno omenjenim poslom: - določanje davčne osnove po splošnih kriterijih; - določanje odbitka po načelih, ki jih narekuje 19. člen; - upoštevanje obveznosti v skladu z II.poglavjem o izplačilu in predložitvi letne napovedi.

en	This amount should be included in line VL28.
sl	Ta znesek je lahko zajet v vrstici VL28.

en	For group VAT payments procedures
sl	izplačilo ddv skupine

en	In any event these transactions constitute business turnoverfor the transferor.
sl	Ti posli namreč določajo poslovni promet,

en	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.
sl	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.

en	exempt and taxable operations with separate accounting exclusively exempt operations with option art. 36-bis
sl	izključno neobdavčeni posli z opcijo , 36-bis.

en	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.
sl	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.

en	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
sl	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

en	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.
sl	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.

en	For a description of this data, the taxpayer is referred to the corresponding lines VL1, VL2, VL23, VL27, VL29, VL30, field 3.
sl	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.

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

en	2.3 Special return filing cases
sl	2.3 Posebni primeri predložitve napovedi

en	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").
sl	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).

en	Specifically, field 1 must indicate the data beginning from which, and without interruption, the ownership began.
sl	Zlasti se v polju 1 navede datum, od katerega dalje se je začela neprekinjena posest.

en	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.
sl	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.

en	Thus, in this case, among the above-mentioned lines VX4, VX5 and VX6, the amount that should be divided is only the one resulting from the difference between field 1 and 2 of line VX2.
sl	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.

en	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.
sl	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.

en	registration number of the transferee/customer that is a habitual exporter;
sl	polje 1 identifikacijsko številko za DDV cesionarja/naročnika rednega izvoznika;

en	The completion of several modules of any of these parts does not change, in fact, the number of modules which make up the declaration.
sl	Izpolnitev večjega števila kateregakoli od teh obrazcev namreč ne spremeni števila obrazcev, iz katerih je sestavljena prijava.

en	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).
sl	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).

en	cluding also:
sl	so zajete tudi:

en	- 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).
sl	- 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.

en	GENERAL INFORMATION
sl	SPLOŠNA NAVODILA

en	cognised credit (200 in the example given) using Form F24, the entire credit declared (1000) must be indicated.
sl	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).

en	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.
sl	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.

en	- HYPOTHESIS OF DISCONTINUATION OF THE GROUP - OBLIGATIONS OF EX CONTROLLLING COM
sl	- PRIMERI PRENEHANJA SKUPINE - IZPOLNJEVANJE BIVŠIH KONTROLNIH DRUŽB GLEDE PRESEGANJA UPORABLJENIH TERJATEV SKUPINE

en	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
sl	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.

en	As described by Circular no. 28 of 2014, in order to use as set off credits higher than 5,000 Euro and generated by other subjects the certification of conformity is required or the signature by the control authority both in the transferor statement and in the statement of the subject who uses the credit received.
sl	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.

en	Decree no. 544 of 30 December 1999, (which provides for the simplification of the taxpayers' obligations relative to the tax on entertainment),
sl	dne 30. decembra 1999, ki zajema predpise za poenostavitev izpolnjevanja obveznosti zavezancev glede davka na zabave; plačilo obeh

en	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%.
sl	[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 %.

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

en	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.
sl	če izpuščeni, pomanjkljivi ali napačni podatki niso tisti, ki jih je treba navesti v tej preglednici, slednje ne izpolnite.

en	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.
sl	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.

en	Notice Lines VX7 and VX8 are reserved for companies who participate in the group VAT payments for the entire year
sl	OPOZORILO: vrstici VX7 in VX8 sta namenjeni družbam, ki skozi vse leto sodelujejo v postopku plačila DDV skupine.

en	• 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
sl	• 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);

en	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.
sl	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.

en	• 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).
sl	• 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).

en	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.
sl	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,

en	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.
sl	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".

en	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.
sl	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.

en	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;
sl	V posebnem primeru kontrolne družbe udeležene pri plačilu DDV skupine, ki je izstopila iz skupine po izteku roka, določenem za plačilo akontacije DDV, mora slednja zajeti v to polju znesek akontacije, ki jo je za svoj račun plačala ustanova ali kontrolna družba, kar je že navedeno v vrstici VK36;

en	1.2 DEADLINES AND PROCEDURES FOR SUBMITTING THE DECLARATION
sl	1.2 NAČIN IN ROKI ZA PREDLOŽITEV NAPOVEDI

en	To this end, in the spaces reserved for the amounts, two zeros have been pre-printed after the comma.
sl	V ta namen so v polja za zneske že natisnjeni dve ničli, ki stojita za vejico.

en	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.
sl	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.

en	• controlling companies or bodies must file their own annual returns, comprising the VAT Prospectus 26/PR 2019
sl	• družba ali kontrolna ustanova morata predložiti letno napoved v kateri je zajeta tudi Preglednica DDV 26PR/2019,

en	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.
sl	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.

en	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.
sl	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.

en	February 2000;
sl	iz leta 2011.

en	Notice: Line VH must be completed exclusively if there is the intention to send, integrate or correct the omitted, incomplete or incorrect data in communications regarding periodic VAT payment's (see resolution no. 104/E dated 28 July 2017).
sl	Opozorilo: 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).

en	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).
sl	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).

en	Box 6 must be crossed by taxpayers who, starting from 2018, waived the option for the application of tax in the ordinary ways.
sl	Okence 6 označijo zavezanci, ki so od leta 2018 preklicali opcijo za uporabo davka na navadne načine.

en	2.1 AVAILABILITY OF FORMS - PAYMENTS AND INSTALLMENTS
sl	2.1 KAKO PRIDEMO DO OBRAZCEV - VPLAČILA IN OBROČNO ODPLAČEVANJE

en	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.
sl	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.

en	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.
sl	imenovanih na način, opisan v okrožnici št. 30/E z dne 25. junija 2009 in njeni tehnični prilogi.

en	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.
sl	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.

en	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).
sl	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").

en	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).
sl	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).

en	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.
sl	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.

en	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.
sl	Posrednik sprejme prejem elektronskega obvestila tako, da označi kvadratek "Prejem elektronskega obvestila o avtomatiziranem pregledu napovedi" v polju "OBVEZNOST ELEKTRONSKE PREDLOŽITVE".

en	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.
sl	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.

en	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.
sl	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.

en	invoked is rendered operative" (circular letter no. 24/D of 15 February 2000).
sl	(okrožnica št. 24/D z dne 15. februarja 2000).

en	They must indi-cate the amounts transferred to the controlling company obliged to calculate the advance payment due for the group in the lineVK28.
sl	Ti subjekti morajo navesti zneske prenesene na matično družbo, ki je dolžna določiti akontacijo, dolgovano za skupino, v vrstico VK28.

en	Box 1 should be crossed to declare that this is the last annual return before entering the VAT Group.
sl	Okence 1 prečrtamo, če želimo sporočiti, da gre za zadnjo letno prijavi DDV, pred vstopom v skupino DDV.

en	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)
sl	Določanje davčne osnove IRAP s strani javnih subjektov, ki izvajajo tudi trgovsko dejavnost (10-bis.

en	stes for dental use, which have the characteristics of a "medical device" referred to in Decree Law no. 46/1997 (see Resolution
sl	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

en	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.
sl	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.

en	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.
sl	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.

en	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).
sl	Vrstica VJ13 navedite nakupe objektov ali delov stavb, za katere davek plača prodajalec, v skladu s črko a-bis) 6. odstavka 17. člena.

en	- In fields 2, the VAT number of the subsidiary company.
sl	stop); - V polju 2, ID številka za DDV kontrolirane družbe.

en	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:
sl	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.

en	The boxes in field 3 and 4 are respectively ticked in case of entrance or interruption to the procedure from the parent company indicated infield 2, from January 1st 2019.
sl	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.

en	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).
sl	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.

en	payer decides to opt for the application of tax in the ordinary manner to both activities.
sl	Ta obveznost ne obstaja v primeru, da se zavezanec odloči, da bo glede na obe dejavnosti sprejel davek v normalnih načinih.

en	Line VW29 must indicate the sum of the amounts present in each box in line VL29 or VK34 of one's own tax return
sl	V vrstico VW29 navedite vsoto zneskov, ki jih prikažejo vse odvisne družbe v vrstici VL29 ali VK34 lastne napovedi.

en	Obviously the exemption does not apply if the taxpayer has also performed taxable operations (still referring to activities managed with separate accounting systems) or if inter-community operations have been recorded (article 48, paragraph 2, Decree Law no. 331 of 1993) or adjustments have been made according to art. 19-bis2 or purchases have been made for which tax is due from the transferee on the basis of specific dispositions (purchases of gold, pure silver, scrap etc…); - 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.
sl	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.

en	- 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.
sl	- 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.

en	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.
sl	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.

en	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.
sl	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.

en	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.
sl	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.

en	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.
sl	Vrstica VX8 Terjatev DDV za prenos s strani obvladujočih in odvisnih družb, ki so sodelovale v postopku plačila DDV skupine za celotno leto.

en	If, before expiry of the submission date for the return, the taxpayer intends, to rectify or complete a return which has already been presented he must present a new return, complete in every part, crossing the box "Correction of exi
sl	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".

en	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.
sl	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.

en	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.
sl	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.

en	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.
sl	Za način izpolnjevanja preglednice VH s strani družb, ki so pristopile k plačilu skupine v skladu s 73. členom v posebnim primerih prenehanja kontrole v teku davčnega leta ali spojitev itd, glej pojasnila dana v spodnjem odstavku 3.4.3.

en	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.
sl	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.

en	pany, referring to two businesses managed with separate accounting, the present column must indicate the num
sl	sla, upravljana z ločenim knjigovodstvom, se mora v tem stolpcu navesti številka 2).

en	cated.
sl	odl.

en	• Companies among professionals enrolled in the Registry of Chartered Accountants;
sl	• poklicna združenja, vpisana v register diplomiranih ekonomistov in računovodskih izvedencev;

en	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.
sl	Posrednik sprejme prejem pravkar omenjenih elektronskih obvestil tako, da označi kvadratek "Prejem drugih elektronskih obvestil" v polju "OBVEZNOST ELEKTRONSKE PREDLOŽITVE".

en	Accordingly, insofar as amateur sports societies and associations and similar subjects, who opt for the application of the provisions contained in Law no. 398/1991 are concerned, the special VAT regime regulated by paragraph 6 of article 74 is also
sl	V odnosu na amaterska športna društva in združenja ter podobne subjekte, ki se odločijo za uporabo določil zakona št. 398/1991 se poseben sistem DDV, ki ga ureja šesti odstavek 74. člena uporablja tudi za tiste dohodke iz dejavnosti, ki niso podvrženi davku na zabavo.

en	request for clarifications will be sent to the taxpayer's tax domicile by registered post (communication of irregularity).
sl	Če zavezanec ne opravi izbire za elektronsko obvestilo, se zahtevek po pojasnilu pošlje na njegov davčni naslov s priporočenim pismom (obvestilo o nepravilnostih).

en	• purchases of goods and services having as their object goods held in VAT deposits (art. 50-bis, paragraph 4, letters
sl	• nakupi sredstev in storitev, katerih predmet so shranjena sredstva v skladišču DDV (50-bis.

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

en	tion of the status of customary exporter; - column 6: amount of export sales, associated operations, international services, intra-community operations, etc.,
sl	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

en	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
sl	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.

en	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
sl	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).

en	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.
sl	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.

en	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.
sl	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.

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

en	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
sl	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:

en	The salary and insurance reimbursements that the subject who employs temporary contractors is obliged to pay to the provider company, which, in turn, pays such reimbursements to the contractor, should be deemed as non-included in the VAT tax base under art. 13 (art. 7, law 13 May 1999, no. 133), see also Resolution no. 384/E of 12 December
sl	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.

en	In case of omitted or incorrect periodic communications, indicate the amounts inserted in line VH.
sl	V slučaju opustitve periodičnih sporočil ali napačnih sporočil navesti zneske, vpisane v razpredelnico VH.

en	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.
sl	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.

en	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.
sl	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.

en	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.
sl	Nakupi med občinami - 38. člen, 6. odst., zakonskega odloka št. 331/1993 Vrstica VO8 opcija zadeva subjekte, ki so navedeni v 38. členu, peti odstavek, črka c) zakonskega odloka št. 331 z 1993, in sicer: - zavezanci, ki so opravljali davčno oproščeni posel, ki pomenijo popolni odbitek DDV od nakupo; - kmetovalci, ki uveljavljajo poseben režim v skladu s 34. členom - ustanove, organizacije in druge organizacije, ki niso trgovskega značaja, ki niso pasivni

en	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.
sl	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.

en	ANNUAL VAT RETURN FORM
sl	OBRAZCA ZA LETNO NAPOVED DDV

en	This declaration is valid until suspension and it must be exercised following the terms and modalities described in the communications received regarding said option.
sl	Ta izjava velja do preklica ki se uporabi na način in v rokih, predvidenih za obvestilo o izbiri.

en	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.
sl	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.

en	• purchases made via the introduction of goods into VAT deposits (following article 50-bis, paragraph 4, letters a) and
sl	• nakupi izvedeni z uvajanjem sredstev v skladišče DDV (v skladu s četrtim odstavkom, črke a) in b) člena 50-bis, zakonske uredbe št. 331/1993);

en	• those entered as of 30 September 1993 in the registers of experts kept at the chambers of commerce for the taxes sub-category, holding a university degree in jurisprudence or economics and commerce, or the equivalent, or an accounting diploma;
sl	• na datum 30. septembra 1993 vpisani kot izvedenci in strokovnjaki v registrih gospodarske zbornice, v pod

en	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.
sl	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)

en	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.
sl	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.

en	"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.
sl	"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.

en	In case the omitted, incomplete or incorrect data should not need to be indicated in this oar, its completion is not necessary.
sl	V primeru da opuščeni, nepopolni ali napačni podatki ne spadajo v skupino, ki jo je treba navesti v tej razpredelnici, razpredelnice ni treba izpolniti.

en	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).
sl	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.).

en	"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.
sl	"8" rezervirano za subjekte, ki so opravili storitve čiščenja, rušenja, inštaliranja napeljav in zaključnih del na stavbah, za katere se uporablja črka a)-ter v šestem odstavku 17. člena;.

en	for by article 74-ter (see Appendix).
sl	člen (glej Dodatek).

en	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.
sl	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

en	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.
sl	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".

en	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).
sl	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.

en	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.
sl	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.

en	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).
sl	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.

en	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.
sl	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.

en	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.
sl	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.

en	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).
sl	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.

en	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.
sl	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.)

en	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.
sl	Vrstica VX7 Dolgovani DDV za prenos s strani obvladujočih družb, ki so bile udeležene v plačilu DDV skupine za vse leto.

en	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).
sl	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.

en	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.
sl	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.

en	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
sl	stalnega izvoznika; - stolpec 4: višina cesij pri izvozu, podobni posli in/ali mednarodne storitve, posli med državami Skupnosti, ki se iz

en	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)
sl	3.1 Zavezanci s poenotenim knjigovodstvom ddv 9 3.2 Zavezanci z ločenim knjigovodstvom (36. člen) 3.3 Zavezanci izrednih poslov (združitev, odcepitev,

en	Line VY2, field 1, credit amount.
sl	Vrstica VY2, polje 1 znesek knjižen v dobro.

en	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.
sl	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.

en	Thus, the amount of deductible surplus to be divided in the following lines VX4 (also in the absence of the requirements under art. 30), VX5 and VX6, results from the difference between the amount written in field 1 and the amount written in field 2.
sl	Torej 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.

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

en	In particular, box 1 must be crossed to indicate that this is the most recent annual VAT return prior to application of the exemption regime.
sl	Zlasti se mora označiti kvadratek 1, s katerim se obvešča, da gre za zadnjo letno napoved DDV pred vključitvijo v pavšalni režim.

en	C) Rectification of the deduction for goods purchased following extraordinary operations or subjective sub
sl	C) Popravljanje olajšave za nabavljena sredstva po izrednem poslu ali večjem preoblikovanju

en	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.
sl	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

en	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
sl	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.

en	The taxpayer makes this request by checking the "Sending of other electronic communications to the intermediary" box.
sl	To izbiro zavezanec opravi tako, da označi kvadratek "Pošiljanje drugih elektronskih obvestil posredniku".

en	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).
sl	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

en	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.
sl	Preglednica VX vsebuje podatke za plačilo DDV ali dobropis DDV in se mora v vsakem primeru izpolniti izključno v obrazcu št. 01.

en	- by the auditor entered in the register established at the Ministry of Economy and Finance, in the Subject box, code
sl	V ustrezna mesta navedejo: - pri računovodskem revizorju, registriranem v uradnem registru Ministrstva za gospodarstvo in finance, v polju Sub

en	The relative amount is
sl	Odstotni odnosi morajo biti

en	- in line 17 indicate the margins relative to the non-taxable transactions referred to in articles 8, 8-bis, 71 and 72, which contribute
sl	- v vrstici 17 se navedejo marže za neobdavčene posle v skladu s členi 8, 8-bis, 71 in 72, ki pripomorejo k oblikovanju plafona.

en	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.
sl	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.

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

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

en	Line VL31 indicate the amount of debits transferred during periodic payments by each company which effects group payments as provided for by art. 73.
sl	V vrstico VL31 navedite znesek prenesenih obveznosti ob obdobnih plačilih s strani vsake družbe, ki izvaja plačilo skupine v skladu s 73. členom.

en	Persons who make use of the right to pay VAT relative to operations deriving from subcontracting agreements, using the appropriate tax codes, must include the amount relating to such operations in the line corresponding to the payment period in which they were carried out, even though the pay-ment was made quarterly (without added interest) rather than monthly ticking the box "subcontractors" (cp. circular letter 45/E of 18 February 1999).
sl	Subjekti, ki so uveljavljali pravico do trimesečnega plačevanja 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

en	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.
sl	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.

en	The controlling organisation or business company must submit as part of its annual VAT return the summarising prospectus IVA 26PR/2019.
sl	Institucija ali matično komercialno podjetje mora predložiti kot del svoje letne davčne napovedi za DDV tudi povzemalno poročilo oz. tabelo IVA 26PR/2019.

en	• sales to purchasers or their commission agents made through transport or shipment of goods outside the territory of
sl	• cesije do cesionarjev ali trgovskih posrednikov, izvedene s prevozom ali špedicijo sredstev zunaj ozemlja Evropske Unije, za kar poskrbi cedent in njegovi trgovski posredniki;

en	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.
sl	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.

en	To consult the information on penalties and to voluntarily correct the declaration's requirements, visit the Italian Revenue Agency website www.agenziaentrate.gov.it.
sl	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.

en	poses of the option.
sl	tek 1 za posredovanje izbire.

en	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.
sl	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

en	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.
sl	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.

en	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.
sl	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.

en	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.
sl	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

en	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
sl	Podatki, ki jih je treba navesti, so naslednji: - v vrstico 1 se navede skupna višina plačil, ki se dolgujejo kupcem z davkom za izvedene posle (obdavčeni ali ne), ki spadajo v pose

en	The part concerning the taxpayer must report the taxpayer's details and appointment code 6; - form no. 01 shall report the operations performed through the tax representative, filling in only in this form also section 2 in the part VA, sections 2 and 3 of part VL and parts VC, VH, 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.
sl	V polje prijavitelja mora davčni predstavnik navesti svoje podatke tako, da vpiše šifro funkcije 6; - v obrazec 01 se navedejo opravljeni posli tako, da se uveljavlja institut davčnega zastopanja tako in se izpolni samo ta obrazec tudi v razdelek 2. preglednice VA, razdelek 2. in 3. preglednice VL, ter preglednice VC, VH, 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.

en	European Union (art. 50-bis, paragraph 4, letter g) of Decree Law No. 331/1993).
sl	člen, 4. odst., črka f), zakonskega odloka št. 331/1993).

en	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.
sl	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) .

en	Line VL33 total input VAT.
sl	V vrstici VL33 vsota terjatve DDV.

en	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.
sl	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.