en	In this second return, the incorporating company shall report its identification data in the box reserved for the declarant with appointment code 9 and in the box reserved for the taxpayer the identification data of the incorporated company; in part VK, in field "Last month of control" (VK1 field 2) shall report the last month in which group payments were made must indicated.
sl	V tej drugi napovedi mora pripojitvena družba navesti svoje identifikacijske podatke v preglednico, ki je namenjena prijavitelju s šifro funkcije 9 in v preglednico zavezanca identifikacijske podatke pripojene družbe, v preglednico VK v polju "Zadnji kontrolni mesec" (VK1 polje 2) mora biti naveden zadnji mesec v katerem je bilo izvedeno plačilo skupine.

en	Line VF17 domestic purchases, intra-community purchases and imports, net of VAT, for which, as provided for by article 19-bis1, or other enactments, the deduction of the tax payable is not admitted.
sl	Vrstica VF17 nakupi znotraj države, nakupi v državah Skupnosti in uvozi, brez DDV za katere v skladu s 19-bis1 členom ali druga določila ni dovoljen odbitek davka.

en	article 1, paragraphs from 96 to 117, of Law no. 244 of 2007, to the ordinary regime.
sl	117, zakona št. 244 v 2007, na navaden režim.

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

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

en	Line VE34 indicate, in field 1, the sum of operations carried out with application of reverse charge, specifying them separately in the following fields: - field 2 domestic sales of scrap and other salvage materials as referred to in article 74, paragraphs 7 and 8, for which VAT is to be paid by the seller not subject to tax.
sl	V vrstici VE34 navedite v polje 1 vse izvedene posle z uporabo obratnega davčnega bremena, ločeno vnesene v naslednja polja: - polje 2 cesije razbitin in drugega odpadnega materiala znotraj države v skladu s 74. členom, odstavki 7 in 8, za katere je predvideno plačilo DDV s strani cesionarja, pasivni davčni subjekt.

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

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

en	Box 5 must be crossed by agricultural producers that, as of the 2010 tax period, have applied VAT in the ordinary manner to operations of supply of services, instead of using the special regime provided for by article 34bis (see Appendix under "Connected agricultural activities").
sl	davčnega obdobja 2010 za posle, storitvene dejavnosti DDV izvajali na navadne načine, namesto v okviru posebnega režima, ki ga predvideva 34-bis člen.ě (glej Dodatek k postavki "Povezane kmetijske dejavnosti").

en	- PART VF - LIABILITY OPERATIONS AND ADMISSIBLE DEDUCTIBLE VAT
sl	- PREGLEDNICA VF - PASIVNI POSLI IN ODBITNI DDV

en	Set-off of non-existent credits
sl	Kompenziranje neobstoječih terjatev

en	Line VJ7 indicate domestic purchases other than investment gold (so-called industrial gold) and of pure silver for which tax is payable by the transferee, as provided for by article 17, paragraph 5.
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	Obligation to adopt separate accounting 1 module for agricultural activity and completion of section 3-B of box VF 1 module for connected agricultural activity and completion of line VF30 box 7 Obligation to adopt separate accounting 1 module for agricultural activity
sl	1 obrazec kmetijske dejavnosti in izpolnejvanje vrstice VF30 kvadratek 7 Obveznost ločenega knjigovodstva 1 obrazec kmetijske dejavnosti

en	As a result of the simplification of the accounting obligations set out above, persons who took advantage of the tax regimes provided for by article 13 of Law no. 388 of 2000 referred to above are not required to complete part VH, section 1, relating to periodic payments.
sl	Posledično zgoraj navedene računovodske poenostavitve, subjektom, ki so uveljavljali ugodne davčne režime, ki jih predvidevajo 13. členi navedenega zakona št. 388 v 2000, ne bo treba iz

en	It is pointed out that the total amount of periodic payments results from the sum of the VAT data in the column "output amount paid" in the "Treasury section" of the F24 payment forms for which the tax codes have been used relative to periodic payments, even if not actually paid, due to set offs with credits relative to other taxes (or also to VAT), contributions and premiums.
sl	Skupna višina obdobnih plačil izhaja iz vsote podatkov DDV vnesenih v stolpec "Plačani dolgovani zneski" "Razdelka državne blagajne" plačilnih obrazcev F24 za katere so bile uporabjene številke za dajatve za obdobna plačila, čeprav niso bili dejansko plačani po kompenzaciji s terjatvami za druge terjatve (ali tudi DDV), prispevki in premije.

en	Line VX4 indicate in this line the amount requested as a refund during completion of part VR.
sl	V vrstici VX4 navedite zahtevani znesek za povračilo, če se izpolni preglednica VR.

en	Line VH14 has been added; the box it contains must be crossed by taxpayers who have paid VAT in relation to subcontracting agreements.
sl	Vnesena je bila vrstica VH14 katere kvadratek morajo označiti tisti zavezanci, ki so trimesečno plačali Ddv za podpogodbe s strankami.

en	2 Small and medium-sized businesses who are creditors of the abolished EFIM Article 1 of Decree Law no. 532 of 23 December 1993 and article 6 of Decree Law no. 415 of 02 October 1995, converted with amendments by Law no. 507 of 29 November 1995.
sl	1. člen zakonskega odloka št. 532 z dne 23. decembra 1993 in 6. člen zakonskega odloka št. 415 z dne 02. oktobra 1995, spremenjenega s spremembami zakona št. 507 z dne 29. novembra

en	If the taxpayer is required to file a unified return, the payment can be deferred to the expiry date established for the payment of the amounts due according to the unified statement, with an increase of 0.40% as interest for each month or portion of a month after 16 March, in consideration of the new payment terms set by art. 17 of Presidential Decree no. 435/2001, (see Circular Letter no. 51/E of 14 June 2002).
sl	Če mora subjekt predložiti skupno napoved se plačilo lahko prenese na rok, ki je predviden za plačilo dolgovanih zneskov na podlagi omenjene poenotene napovedi s povečanjem vsot in sicer 0,40% iz naslova obresti za vsak mesec ali del meseca, ki sledi 16. marcu upoštevajoč roke plačila, ki jih predvideva 17. člen Odloka Predsednika Republike (O.P.R.)

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

en	• purchases regarding occasional exempt operations as referred to in numbers from 1 to 9 of article 10, which fall outside the scope of the activity of the business or marginal to taxable operations (VAT on said operations is in any case non-deductible);
sl	• nakupi, ki zadevajo neobdavčene posle, ki se opravljajo občasno ali ki zadevajo neobdavčene posle v skladu s št. od 1 do 9, 10.člena, ki ne spadajo v dejavnost podjetja ali postranske dejavnosti ali obdavčene posle (DDV teh poslov je v vsakem primeru odbiten);

en	In addition, in order to balance the data, the amount of the periodic payments due, even if not paid because of the suspension, must be indicated in line VL29, field 1.
sl	Poleg tega v namene reševanja podatkov je treba v vrstico VL29, polje 1 navesti dolgovani znesek obdobnih plačil in akontacije, čeprav niso bili plačani zaradi suspendiranja.

en	In line VF53, box 2 has been introduced, to be crossed by subjects who carry out essentially exempt activities and in carrying out such activities have only occasionally carried out taxable operations.
sl	V vrstico VF53 je bil vnesen kvadratek 2, ki ga morajo označiti subjekti, ki opravljajo v glavnem davčno oproščeno dejavnost in izvajajo samo občasno obdavčljive posle.

en	In the case of substantial subjective transformations which entail the completion of several section 3 of part VL (that is, of one part 3 for each entity taking part in the transformation), line VX2 must indicate the overall excess amount deductible resulting from the difference between the sum of the credit amounts indicated in lines VL39 and the sum of amounts payable indicated in lines VL38.
sl	V primeru večjega preoblikovanja subjekta,zaradi česar je potrebno izpolniti več razdelkov 3 v preglednici VL (razdelka 3 za vsak subjekt, ki je udeležen v preoblikovanju), v vrstico VX2 se vnese skupni znesek odbitnih presežkov, ki izhajajoiz razlike med vsoto vseh dolgovanih zneskov navedenih v vrsticah VL39 in vsoto dolgovanih zneskov navedenih v vrsticah VL38.

en	Boxes have been added for communication of the revocation: in line VO10 boxes 26 and 27, and in line VO23.
sl	Uvedeni so bili kvadratki za sporočanje preklica v vrstici VO10, kvadratkov 26 in 27 in v

en	Line VL24 indicate the amount of payments of the 2010 made using the vehicle-F24 form but relating to registrations of motor vehicles intended to be sold in subsequent years (for example vehicle registrations for the attainment of company objectives, see circular no. 52 of 2008).
sl	V vrstico VL24 navedite znesek vplačil izvedenih v letu 2010 tako, da uporabite obrazec F24 za registracijo osebnega vozila , ki je bilo v predhodnih letih odstopljeno (primer registracija za doseganje podjetniških ciljev, glej okrožnico št. 52 v 2008).

en	Line VF33 the box must be crossed by taxpayers who made use, in 2010, of the option referred to in article 36-bis.
sl	V vrstici VF33 morajo označiti kvadratek zavezanci, ki so v letu 2010 uveljavljali opciji v skladu s 36-bis členom.

en	ded by the themselves or family members as referred to in article 60 of the TUIR (Income Tax Consoli
sl	mega ali njegovih družinskih članov v skladu s 60. členom enotnega besedila o dohodnini (TUIR)

en	Furthermore, paragraph 7 of article10 of Decree Law no. 78 of 2009 also makes the use of the annual tax credit to offset amounts of over 15,000 euros subject to the return bearing the stamp of approval of the return.
sl	Poleg tega 7. odst. istega 10. člena zakonskega odloka št. 78 z 2009, podreja uporabo v kompenazcijo letnega davčnega dobropisa za zneske, ki presegajo 15.000 eur ob predložitvi potrdila o ustreznosti v napovedi.

en	164 of 22 June 1998).
sl	št. 146/E z dne 10. junija 1998).

en	4.2.10 - PART VR - REQUEST FOR REFUND OF ANNUAL CREDIT
sl	4.2.10 - PREGLEDNICA VR - ZAHTEVA ZA POVRAČILO LETNEGA DOBROPISA

en	• the transfer by a national subject who purchases the goods in another member State, commissioning the supplier to deliver them in a third member State to the transferee, who is liable to pay the tax relative to the transaction (trilateral agreement promoted by a national subject); - the intra community transfers of agricultural products included and not included in the first part of Table A, enclosed to Presidential Decree no. 633, made by agricultural producers falling within the special regime referred to in article 34 of the aforesaid Decree; - the intra-community transfers of goods taken from a VAT warehouse with delivery to another member State of the European Union (article 50-bis, paragraph 4, letter f) of Decree Law no. 331/1993);
sl	• cesija s strani nacionalnega subjekta, ki kupi sredstva v drugi državi članici tako, da naloži dobavitelju, da jih v tretji državi članici posreduje svojemu cesionarju, ki je določen za plačilo davka za posel (možnost trikotnika, ki ga promovira nacionalni subjekt); - cesije kmetijskih proizvodov med državami Skupnosti, ki so ali ne zajeti v tabela A - prvi del, priloženi odloku predsednika republike št. 633, ki jih izvajajo kmetijski prozvajalci, ki spadajo v poseben režim v skladu s 34. členom istega odloka; - cesije med državami Skupnosti sredstev vzetih iz skladišča DDV s špedicijo v drugo državo članico EU (50-bis.

en	Finally, in terms of article 20 of Legislative Decree 60/1999 cinema hall operators are entitled to a tax credit, which can be deducted when the VAT is settled and paid or set-off in terms of article 17 of Legislative Decree no. 241 of 09 July 1997, in place of the tax relief provided by the legislation previously in force.
sl	20. člen zakonodajnega odloka št. 60/1999 je priznal izvajalcem kinematografskih dvoran, namesto bone, ki jih predvideva sistem, davčni dobropis, ki se lahko odbije namesto izplačila DDV ali kompenzira v skladu s 17. členom zakonodajnega odloka št. 241 z dne 09.j ulija 1997.

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 2010, the ex controlling company shall include in line VL8 of the return (VAT/2011) the entire amount of the excess credit of the group resulting from the VAT summarizing form IVA 26PR- part VY of the previous year (line VY5 of the VAT return / 2010), together with any credit reported form the previous year.
sl	Za točno določanje davka, če je kontrola prenehala v teku predhodnega leta in je bivša kontrolna družba odbila terjatev samo od 01. januarja 2010, mora ta družba zajeti v vrstico VL8 te napovedi (DDV/2011) skupaj z morebitno terjatvijo preneseno iz predhodnega leta, celotno preseženo vsoto terjatve skupine, ki izhaja iz povzetega prospekta DDV 26PR- preglednica VY predhodnega leta (vrstica VY5 napovedi DDV/2010).

en	It is pointed out that in the case of either a VAT credit in line VY2 or a surplus payment in line VY3 the sum of the amounts indicated in the abovementioned lines must be apportioned between lines VY4, VY5 and VY6.
sl	V primeru tako terjatve DDV v vrstici VY2 ali presežka pri plačilu v vrstici VY3 mora biti vsota navedenih zneskov v omenjenih vrsticah razdeljena med vrsticami VY4, VY5 in VY6.

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

en	Line VE39 has been introduced to indicate operations not subject to taxation as provided for by article 7-ter carried out with VAT taxpayers in the European Union.
sl	Uvedena je vrstica VE39 za vpis nepodvrženih poslov v skladu s 7-ter členom opravljenih za subjekte davčne zavezance Skupnosti.

en	- form no. 01 shall report the operations performed through direct identification, filling in only in this form also section 2 in part VA, sections 2 and 3 of part VL and parts VC, VH, VR, VT, VX and VO summarizing all the operations performed by the non resident taxpayer; - form no. 02 shall report the operations performed using a tax representative.
sl	- v obrazec 01 se navedejo opravljeni posli tako, da se uveljavi institut neposredne identifikacije in se izpolni samo ta obrazec tudi v razdelek 2. preglednice VA, razdelek 2. in 3. preglednice VL, ter preglednice VC, VH, VR, VT, VX in VO, ki povzemajo vse posle, ki jih izvede zavezanec, ki ni rezident; - v obrazec št. 02 se navedejo izvedeni posli preko davčnega predstavnika.

en	Line VF19 purchases recorded in previous years for whom the tax became payable in 2010.
sl	Vrstica VF19 nakupi, ki so jih subjekti registrirali v predhodnih letih, navedeni v členu 6, zadnji odstavek, za katere je davek zapadel v plačilo v letu 2010.

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

en	Part VC must be completed by taxpayers who make use of the entitlement to purchase goods and services and import goods without the application of VAT, provided for subjects who carry out export sales, associated operations and/or international services and intra-community operations.
sl	Preglednico VC izpolnijo zavezanci, ki so uveljavili pravico, ki je predvidena za subjekte, ki izvajajo cesije pri izvozu, podobne posle in/ali mednarodne storitve in posle med državami Skupnosti, nakup sredstev in storitev in uvoz sredstev brez uporabe DDV.

en	In such cases, if the purchase and the corresponding transfer were carried out in different tax periods, the amount of the purchase will have to be included in line VF13 in the return relative to the year in which this was recorded
sl	V ta namen če je nakup in ustrezna cesija so bili izvedeni v drugih davčnih obdobjih se višina nakupa zajame v vrstico VF13 napovedi za leto, v karerem je

en	The section is reserved for taxpayers who have recorded exempt operations for the tax period as provided for by article 10 with the exception of exclusively occasional exempt operations or operations provided for by no. 1 to 9 of article 10 which do not fall within the normal sphere of activity of the business or which are accessory to taxable operations.
sl	Razdelek je namenjen subjektom, ki so registrirali za davčno obdobje oproščene posle v skladu z 10. členom razen oproščene in izključno občasne posle v skladu z št. od 1 do 9, 10. člena, ki ne spadajo pod dejavnost podjetja ali so stranske obdavčenim poslom.

en	In both cases the total of the costs indicated in line 4 must be carried forward to line VF13 and added to the amounts of any non-taxable purchases made, with the exception of purchases from minimum VAT-exempt taxpayers as set out in article 1, paragraph 96 and subsequent paragraphs, of Law no. 244 of 2008, which must be indicated in line VF15.
sl	V obeh primerih se celotni stroški v skladu z vrstico 4 vnesejo v vrstico VF13 kot dodatek zneskom neobdavčenih morebiti izvedenih nakupov, razen nakupov, ki jih izvajajo subjekti, ki so uveljavljali minimalni režim v skladu s 1. členom, 96. odstavek in naslednji, zakona št. 244 iz leta 2008, ki se navede v vrstico VF15.

en	or show-business sectors etc; - changes in the activity carried out by the taxpayer, which entails a change in the right to the deduction; - change, by law or by choice, from the minimum VAT-exempt taxpayer regime as provided for by
sl	nega sistema za odbitek davka kot npr. v kmetijskih sektorjih, prireditvenih, itd.; - spremembe dejavnosti,ki jo izvaja zavezanec, katere spremlja sprememba pravice do odbitka; - prehod, zakonsko ali opcijsko, iz minimalnega režima v skladu s 1. členom, odstavki od 96 do

en	Completion of part VH by controlling and controlled companies (article 73) Regarding the completion of part VH by companies adhering to group payment as referred to in article 73 (in special cases of transfer of control during the tax year or mergers etc.) the taxpayer is referred to the clarifications supplied in sub paragraph 3.4.3.
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	Line VO12, box 1 must be crossed by taxpayers who have entrusted their accounting to third parties and who have exercised the option as provided for by article 1, paragraph 3, of Presidential Decree no. 100 of 23 March 1998.
sl	Vrstica VO12, kvadratek 1 označijo zavezanci, ki so tretjim osebam zaupali knjigovodstvo in ki so izvedli opcijo, ki jo predvideva 1. člen, 3. odst., Odloka Predsednika Republike (O.P.R.)

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

en	Line VW40 where the input VAT relative to the tax year forming the object of the return is used in a greater amount than is due, the amount paid using the tax code 6099 excluding interest paid, in order to pay the greater credit inappropriately used, in accordance with the procedure described in Circular Letter no. 48/E of 07 June 2002.
sl	V vrstico VW40 se v primerih uporabe kompenzacije terjatve DDV za davčno leto, ki je predmet napovedi v večji meri od pričakovane vnese izvedeno plačilo s številko dajatve 6099, razen plačanih obresti v namen prenašanja večje nepravilno uporabljene terjatve na podlagi postopka, opisanega v okrožnici št. 48/E z dne 07.junija 2002.

en	LP/2011) to the competent tax collection agency, attaching:
sl	zec DDV 26 LP/2011) tako, da se priloži:

en	In particular, article 2506 septies of the civil code provides for two forms of division:
sl	Predvsem 2506. člen civilnega zakonika predvideva dve obliki odcepitve: - popolna odcepitev s katero odcepljena družba prenese celotno premoženje na več

en	Conversely, if line VF53 has been completed by crossing box 2 in line VF57, no amount must be indicated, as there is no admissible deductible VAT. (See the instructions for the completion of line VF17).
sl	V takih primerih morajo biti v vrstici VF57 označeni znesek v skladu z vrstico VF22; pa, če je bila izpolnjena vrstica VF53 z označitvijo kvadratka 2 v vrstico VF57 se ne vnese noben znesek, ker ni olajšave za ta davek (primerjaj navodila za izpolnjevanje vrstice VF17).

en	Line VL40 where the input VAT relative to the tax year forming the object of the return is used in a greater amount than is due, the amount paid using the tax code 6099 excluding interest paid, in order to pay the greater credit inappropriately used, in accordance with the procedure described in Circular Letter no. 48/E of June 7, 2002.
sl	V vrstico VL40 se v primerih uporabe kompenzacije terjatve DDV za davčno leto, ki je predmet napovedi v večji meri od pričakovane vnese izvedeno plačilo s številko dajatve 6099, razen plačanih obresti v namen prenašanja večje nepravilno uporabljene terjatve na podlagi postopka, opisanega v okrožnici št. 48/E z dne 07. junija 2002.

en	One is reminded that, as provided for by article 8 of Presidential Decree of 14 October 1999, number 542, such credits may, instead of the request for refunds during the year, be set off with other taxes, contributions and other premiums owed.
sl	št. 542 z dne 14.oktobra 1999 te terjatve se kot možnost za zahtevo v medletnem povračilu lahko kompenzira z drugimi dajatvami, prispevki in dolgovanimi premijami.

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 article 10, no. 18 are obliged to submit the annual VAT return, in terms of article 17, paragraph five, with the application of the socalled reverse-charge mechanism if, during the fiscal year they purchased: - gold material and semi-worked articles with a purity equal to or superior than 325 thousandths.
sl	V skladu z zakonom št. 7 z dne 17. januarja 2000, ki ureja posle v zvezi z zlatom in srebrom, subjekti, ki izvajajo zdravstveni poklic in predvsem zobozdravstveni tehniki in zobozdravniki, ki izvajajo izključno posle, ki niso obdavčeni z DDV v skladu z 10. členom , št. 18 morajo predložiti letno napoved DDV, če so v davčnem letu izvedli v skladu s 17. členom, peti odstavek, z uporabo

en	Gross margin of considerations at 4% [25% (X2 col .
sl	2 Bruto marža plačil 20% [25% (X4 stol.

en	• field 9, the code corresponding to the prerequisite which gives entitlement to priority reimbursement of the refund: "1" companies that provide services which fall within the scope of application of letter a) of the sixth paragraph of article 17; "2" companies that carry out activities identified by the code ATECOFIN 2004 37.10.1, i.e. subjects that provide services of salvage and preparation for recycling of waste and scrap metals; "3" companies that carry out activities identified by the code ATECOFIN 2004 27.43.0, i.e. subjects that produce zinc, lead and tin, in addition to semi-finished products manufactured from said non-iron-based metals; "4" companies that carry out activities identified by the ATECOFIN 2004 code 27.42.0, i.e. subjects that producer aluminium and semi-processed products.
sl	Kvadratek izpolnite tako, da navedete šifro: - 1 namenjena subjektom, ki izvajajo storitve, ki izhajajo iz pogodb o podjemu, ki spadajo v področje uporabe črka a), šesti odstavek, 17. člena; - 2 namenjena subjektom, ki izvajajo dejavnosti, določene s šifro ATECOFIN 2004 37.10.1 in torej subjekti, ki izvajajo dejavnosti priprave za recikliranje kovinskega odpadnega materiala; - 3 namenjena subjektom, ki izvajajo d ejavnost, določeni s šifro ATECOFIN 2004 27.43.0 in torej subjekti, ki proizvajajo, cink, svinec in kositer ter polobdelanci istih neželeznih kovin; - 4 namenjeno subjektom, ki izvajajo dejavnosti določene s šifro ATECOFIN 2004 27.42.0 in torej subjekti, ki proizvajajo aluminij in polobdelance.

en	Margins relative to non-taxable transactions, which make up the ceiling (to be included in line VE30) Difference btw the considerations, to be included in line VE32 [(sum of the amounts in line 20) + line 21- (sum of the amounts in line 22) - line 23]
sl	Marže za neobdavčene posle, ki sestavljajo plafon (zajeti v vrstico VE30) Razlike med plačili zajete v vrstico VE32 [(vsota zneskov vrstice 20) + vrstica 21 - (vsota zneskov vrstice 22) - vrstica 23)]

en	Line VF15 purchases from in 2010 made use of the minimum VAT-exempt taxpayer regime as provided for by article 1, paragraphs 96 and subsequent paragraphs, of Law no. 244 of 2007.
sl	Vrstica VF15 nakupi subjektov, ki so v letu 2010 uveljavljali minimalni režim v skladu s 1. členom, odstavki 96 in naslednji zakona št. 244 z 2007.

en	Foreword
sl	Bivše

en	Regarding import of the same goods, article 70, paragraph 6, in derogation of the ordinary tax payment criteria on imported goods, establishes that the same is not paid at customs but it is paid by means of recording in the customs record books as per articles 23 and 24, and in the register as per article 25 regarding deduction.
sl	Kar zadeva uvoze istih sredstev 70. člen, 6. odst. predvideva, neupoštevajoč običajne kriterije izterjave davka na uvoz, ker slednji ni bil plačan na carini, ampak s tem, ko se ga je zavedlo v carinsko listino v registrih v skladu s členoma 23 ali 24 v namene pripadajočega odbitka, v register v skladu s 25. členom.

en	Above all, please note that if the taxpayer carries out more than one activity in respect of which he has adopted (by legal obligation or by choice) separate accounting in terms of article 36, he must make separate periodic payments for the activities that have been accounted for separately.
sl	Če zavezanec izvaja več dejavnosti, za katere je sprejel (ker je bil zakonsko zavezan ali po lastni izbiri) ločena knjigovodstva v skladu s 36. členom mora izvajati ločena obdobna izplačila za ločeno knjigovodsko vodene dejavnosti.

en	• in the first column, the amounts of the taxable operations, separated according to tax rate, for which the tax for the year 2010 is due, already recorded or to be recorded in the register of invoices issued (article 23) and/or from the register of considerations (article 24), and taking into account the variations as referred to in article 26, recorded for the same year;
sl	• v prvi stolpec zneske obdavčenih poslov, ki so ločeni glede na davčno stopnjo za katere se je izkazalo da zapade v plačilo v letu 2010, ki so zabeležene ali jih je treba zabeležiti v register izdanih faktur (23. člen) in/ali register plačil (24. člen) upoštevajoč spremembe registrirane za to leto v skladu s 26. členom;

en	- the possibility of certifying the considerations for fiscal purposes by means of a receipt or a slip; - the annual payment of the tax;
sl	- možnost potrjevanja plačil preko potrdila ali blagajniškega odrezka;

en	The option is binding until waived.
sl	Opcija je zavezujoča do preklica.

en	Line VJ11 indicate imports of gold other than investment gold (so-called industrial gold) and pure silver for which tax is not paid at customs but discharged, as provided for by article 70, paragraph 5, through annotation of the customs document in the register as referred to in article 23 or 24 as well as, for the purposes of deduction, in the register as referred to in article 25.
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	Minimum VAT-exempt taxpayers - article 1, paragraphs 96 to 117, Law no. 244 of 2007 Line VO33, box 1 must be crossed by taxpayers who satisfy the requirements set out in article 1, paragraphs 96 to 117, of Law no. 244 of 2007 and have chosen to calculate VAT and income in the ordinary manner in 2010.
sl	Vrstico VO33, kvadratek 1 morajo zavezanci označiti, da izpolnjujejo pogoje iz 1. člena, odstavki od 96 do 117, zakona št. 244 v 2007, in so v letu 2010 izbrali za določanje ddv in prihodkov na navaden način.

en	The option is binding for three years and is valid until revoked.
sl	Opcija je zavezujoča za triletje in velja do preklica.

en	It is pointed out that taxpayers who carry out operations relating to gold which fall under the rules set out in article 19, third paragraph, letter d), and under those of the following paragraph 5-bis, must keep separate accounting records of the operations and complete two forms in order to show the admissible deductible VAT for each method of calculating the tax.
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	ticle 50-bis, paragraph 4, letters e) and h) of Decree Law 331/1993);
sl	člen, četrti odstavek, črka e) in h) zakonskega odloka št. 331/1993);

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

en	date Act) (with the exception of payments made to external workers by family businesses), nor paid out
sl	(razen za nadomestila plačana sodelavcem družinskega podjetja), niti plačali vsote v obliki

en	A) Separated accounts kept only by the declaring taxpayer The declaring taxpayer must use:
sl	A) Ločena knjigovodstva, ki jih vodi samo zavezanec prijavitelj

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

en	return;
sl	povedi;

en	In the return relative to the tax period in which the corresponding transfer was carried out in the ordinary VAT regime, that constitutes the pre-requisite for the deduction of the tax of the relative purchases, the amount of the passive operation should be indicated in part VF both in correspondence with the relative rate for deduction and in correspondence with line VF19 (taxable amount of purchases registered in previous years but with tax payable in 2010) in order to allow for the corresponding amount already indicated in line VF13 of the previous return to be subtracted from the volume of purchases.
sl	bil zabeležen kot neodbiten; glede napovedi za davčno obdobje, v katerem je bila izvedena ustrezna cesija v navadnem DDV režimu, ki pomeni pogoj za davčni odbitek teh nakupov, višina pasivnega posla se navede v preglednico VF tako glede davčne stopnje v namene odbitka, kot tudi v vrstico VF19 (davčna osnova nakupov registriranih v predhodnih letih, katerega davek zapade v plačilo v letu 2010) za omogočanje odštetja iz obsega nakupov ustreznega zneska, ki je že bil izpostavljen v vrstici VF13 predhodne napovedi.

en	• payments made in previous years but which regard sales which took place in the year to
sl	• vplačila izvedena v predhodnih letih za cesije, do katerih je prišlo v letu napovedi.

en	Line VL29, filed 1 indicate the total amount of periodic payments, including the payment of VAT on account (see Appendix) and quarterly interest, as well as tax paid following amendment as referred to in article 13 of Legislative Decree 472 of 1997, relating to 2010.
sl	V vrstico 29, polje 1 vnesite vsa obdobna plačila vključno z akontacijo DDV (glej dodatek) in trimesečne obresti ter davek plačane po poravnavi v skladu s 13. členom zakonskega odloka št. 472 z 1997, za leto 2010.

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

en	Quarterly payments - Art. 7 of Presidential Decree of 14 October 1999, number 542 Line VO2, box 1 must be crossed by artists, professionals, and by taxpayers who are owners of businesses supplying services which achieved a business turnover not greater than 309,874.10 Euro or not greater than 516,456.90 Euro in 2009 if owners of businesses carrying out other activities and which in 2010 have carried out both settlements and periodic payments of VAT quarterly rather than monthly.
sl	Vrstica VO2, kvadratek 1 označijo izvajalci umetniških in strokovnih dejavnosti in zavezanci, ki so lastniki podjetij, katerih predmet poslovanja so storitve, ki so v letu 2009 ustvarili promet, ki ni presegal 309.874,10 evrov ali 516.456,90 eur, če so lastniki podjetij, katerih predmet so druge dejavnosti in so v letu 2010 plačali obdobna mesečna ali trimesečna plačila DDV s trimesečno ali mesečno kadenco.

en	Line VE39 indicate intra-community services provided to purchasers established in another European Union member State that are not subject to tax in accordance with article 7-ter.
sl	V vrstico VE39 se navedejo storitve komitentom pasivnim subjektom določenim na ozemlju druge Države članice EU, ki ni obdavčena na podalgi 7.člena ter.

en	Difference btw the considerations, to be included in line VE32 [line 1-(line 2 + line 3)]
sl	Razlika v plačilih, ki se zajame v vrstico VE32 [vrstica 1 - (vrstica 2 + vrstica 3)]

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

en	Line VJ10 indicate imports of scrap and other salvage materials for which the tax is not paid at customs but discharged, as provided for by article 70, paragraph 6, through the annotation of the customs document in the register as referred to in articles 23 or 24 as well as, for the purposes of deduction, in the register as referred to in article 25.
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	ducted or set off indicated in line VX5 or in the corresponding line of Part RX of the
sl	kompenzacijo navedeno v vrstici VX5 ali ustrezno vrstico preglednice RX obrazca

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

en	Margins relative to non-taxable transactions, which make up the ceiling (to be included in line VE30) Difference btw the considerations, to be included in line VE32 [(sum of the amounts in line 10) + line 11-(line 14 +line17)]
sl	Marže za neobdavčene posle, ki sestavljajo plafon (zajeti v vrstico VE30) Razlika v plačilih, ki se zajame v vrstico VE32 [(vsota zneskov vrstice 10) + vrstica 11 - (vrstica 14 + vrstica 17)]

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

en	SECTION 4 - Data summary relating to all activities carried out
sl	RAZDELEK 2 - Povzetni podatki za vse izvajane dejavnosti Olajšave za izredne dogodke

en	pe of the aggregate refund claimed by the group), the relative circumstances, as well as the total
sl	povračilo (v okviru skupnega zahtevanega povračila od skupine), domneva ter kompenzirani

en	The code for the reason for the refund must be taken from the Table set out below and must be indicated for each subsidiary company in respect of which the group refund is requested, in Part VSfield 8 - of the VAT form IVA 26PR to be completed by the controlling company.
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 8 Pregledom DDV 26 PR, ki jo izpolni kontrolna družba.

en	Agricultural activity under regime according to article 34 Occasional operations under regime according to article 34-bis
sl	Kmetijska dejavnost v režimu 34. člen Občasni posli v režimu 34-bis.

en	Methods of authorization a) Statements filed via the Entratel electronic service In order to obtain authorisation to use the Entratel online service it is necessary to: - apply for pre-registration for the service using the specific option in the section entitled "If
sl	Za doseganje usposobitve elektronske storitve Entratel je potrebno: - zahtevati predvpis za storitev preko posebne funkcije v razdelku "Če še nisi registriran

en	a) considerations for non-taxable export sales as provided for by letters a) and b) of the first paragraph of article 8, which include: - sales to purchasers or their commission agents made through transport or shipment of goods outside the territory of the European Union by or on behalf of the seller or his/her commission agents; - sales of goods picked up from a VAT deposit with transport or shipment outside the territory of the European Union (article 50-bis, paragraph 4, letter g) of Decree Law no. 331/1993); - considerations for sales of goods and the performance of services equivalent to export sales (article 8 bis, first paragraph) as part of own business activity; - considerations for the performance of international services or services connected with international trade (article 9, first paragraph) as part of own business activity; - considerations for operations as provided for by articles 71 and 72, equated to those of provided for by articles 8, 8-bis and 9; - margins as provided for by Decree Law no. 41/1995, relating to non-taxable operations (concerning used goods, etc.) which make up the ceiling; b) considerations for intra-community sales as provided for by article 41 of Decree Law no. 331 of 1993, which include: - cases in which the national transferor delivers the goods on behalf of the community purchaser to a member State other than the one to which the latter belongs (trilateral agreement promoted by non-taxable subject belonging to another member State); - cases in which goods are sold by a national subject who has them delivered by own community supplier to own transferee of another member State liable to pay the tax relating to the operation (trilateral agreement promoted by a national non-taxable subject); - cases of intra-community sales of goods taken from a VAT warehouse with shipment to another member State of the European Union (article 50-bis, paragraph 4, letter f) of Decree Law no. 331/1993); - considerations for intra-community sales of all agricultural and and ichthyic products, even if these are not included in Table A, First Part, enclosed with Presidential Decree no. 633/1972, carried out by agricultural producers as provided for by article 34; - considerations for operations as provided for by article 58, paragraph 1, of Decree Law no. 331 of 1993, i.e. sales to non-taxable domestic subjects or their commission agents, carried out through transport or shipment of goods to another member State by or in the name of the national transferor.
sl	a) zneski cesije za neobdavčljive izvoze v skladu s črkama a) in b) prvega odstavka, 8. člena, ki zajema tudi: - cesije v odnosu do cesionarjev ali komisionarjev slednjih, opravljenih s transportom ali odpremo izdelkov zunaj teritorija Skupnosti, za kar poskrbi ali na ime cedenta ali njegovih komisionarjev; - cesija izdelkov iz skladišč DDV s prevozom ali odpremo zunaj ozemlja Evropske Unije (50-bis člen, 4. odst., črka g) zakonskega dekreta št. 331/1993); - plačila za cesije izdelkov in storitev, ki so podobni cesiji za izvoz ( 8-bis člen, prvi odstavek), za opravljanje dejavnosti podjetja; - plačila za mednarodne storitve ali povezane storitve z mednarodno izmenjavo (9. člen, prvi odstavek), pri opravljanju dejavnosti svojega podjetja; - plačila za posle v skladu s členoma 71 in 72, izenačena s členi 8, 8-bis in 9; - marže v skladu z zakonskim dekretom št. 41/1995, za neobdavčljive posle (ki zadevajo rabljene izdelke), ki pomenijo zgornjo mejo; b) plačila za cesije v Skupnosti v skladu z 41. členom zakonskega dekreta št. 331 z 1993, ki zajemajo: - primer, ko nacionalni cedent preda izdelke za račun prvega kupca v skupnosti v eni državi članici, ki pa ni tista, kateri pripadajo slednji (trikotnik Skupnosti, ki ga sproži pasivni subjekt, ki pripada drugi državi članici); - primer cesije blaga s strani nacionalnega subjekta, ki omogoči izročitev s strani svojega dobavitelja v skupnosti svojemu cesionarju v drugi državi članici, ki je določen za plačilo davka za posel (skupnostni trikotnik, ki ga sproži pasivni nacionalni subjekt); - primer cesij v skupnosti izdelkov dvignjenih v skladišču DDV z odpremo ali v drugi državi članici Evropske Unije (50-bis člen, 4. odst, črka f) zakonskega dekreta 331/1993); - plačila za cesiije v Skupnosti vseh kmetijskih in ribiških proizvodov, tudi če niso zajeti v Tabeli A - prvi del, priloženi Odloka Predsednika Republike (O.P.R.)

en	In addition, it is pointed out that if the procedure for group VAT payment is not renewed in the following year with reference to the controlling company itself or if the procedure ceased during the year, any group credit surplus for which a refund has not been requested but which has been carried over for deduction by the ex-controlling organisation or company must be indicated in line VA12 of the IVA/2011 VAT return form (see instructions at line VA12), exclusively for the amount paid in 2010 and for which the guarantees required by article 6, 3rd paragraph, of the Ministerial Decree of 13.12.1979 must be provided.
sl	V primeru, da se postopek izplačila DDV skupine ne obnovi v naslednjem letu pri tej isti kontrolni družbi ali je postopek prenehal v teku leta, morebitni presežek terjatve skupine za katerega ni bilo zahtevano povračilo je bilo obračunano v olajšavo s strani ustanove ali bivše kontrolne družbe mora biti navedeno v vrstici VA12 napovedi DDV/2011 (glej navodila VA12) v mejah kompenziranega zneska v letu 2010 in za katerega morajo biti dane garancije, ki jih predvideva 6. člen, 3. odstavek, v Ministrskem Odloku z dne

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

en	Former controlling companies of a VAT group must indicate the amount resulting
sl	hčerinske družbe skupine DDV morajo navesti znesek, ki izhaja iz razlike med terjatvi

en	A) Transformation occurred during the year 2010 1.If during the tax year to which the return is referred extraordinary operations have been performed or substantial subjective transformations have taken place, which have led to the extinction of the assignor (incorporated company, divided company, conferring, transferring or donating subject, etc.), the VAT return shall be filed by the subject still in existence (incorporating company, beneficiary, conferee, transferee, assignee, etc.).
sl	1.Če so med davčnim letom, na katero se nanaša napoved bili izvedeni izredni posli ali večje preoblikovanje družbe in je to pomenilo izbris subjekta prosilca (pripojena družba, odcepljena družba, družba vlagateljica, cedent ali donator, itd.), napoved DDV mora biti predložena samo s strani subjekta upravičenca (pripojitvena družba, družba koristnica, družba prejemnica, subjekt cesionar, obdarovanec, itd.).

en	Part VS, VV, VW, VY and VZ which comprise the VAT form 26PR/2011, making up part of the annual VAT return, are reserved for controlling bodies and companies.
sl	Preglednice VS, VV, VW, VY in VZ, ki sestavljajo razpredelnico DDV 26PR/2011, ki so sestavni del letne napovedi DDV so namenjene kontrolnim ustanovam in družbam, ki povzemajo podatke plačila ddv skupine (73. člen in ministrski odlok z dne 13. decembra

en	Appointed subjects (article 3, paragraph 3 of Presidential Decree no. 322 of 22 July 1998 and subsequent amendments)
sl	odlokom predsednika republike št. 322 z dne 22. julija 1998 in z naslednjimi spremem

en	26PR/2009 and the amount indicated in line VL9 of the VAT/2010 return form for 2009; - for the year 2009, the amount indicated in line VL10 of the VAT/2010 return form for
sl	ci VL9 napovedi DDV/2010 za leto 2009; - za leto 2009 znesek naveden v vrstici VL10 napovedi DDV/2010 za leto 2009; - za leto 2010, znesek naveden v vrstici VL10 napovedi DDV/2011 za leto 2010.

en	Notes for persons affected by exceptional events See Appendix under the entry "Persons affected by exceptional events".
sl	Glej Dodatek k postavki "Subjekti, ki so jih prizadeli posebni dogodki".

en	In terms of article 2 of Presidential Decree no. 442 of 10 November 1997, the options and revocations regarding VAT and direct taxes must be communicated, bearing in mind the conclusive behaviour of the taxpayer during the tax year, using part VO of the annual VAT return only.
sl	V skladu s 2. členom odloka predsednika republike št. 442 z dne 10. novembra 1997, opcije in preklici, ki so predvideni glede ddv in neposredni davki morajo biti posredovani upoštevajoč ravnanje zavezanca med davčnim letom, izključno z uporabo preglednice VO letne napovedi DDV.

en	and part VH)
sl	PREGLEDNICA VH

en	Line VL21 indicate the amount of credits transferred by each company which effects group payments as provided for by article 73.
sl	V vrstici VL21 se navede znesek prenesenih terjatev s strani vsake družbe, ki izvaja plačila družbe v skladu s 73. členom.

en	Dispensation for exempt operations - Article 36-bis, paragraph 3 Line VO5, box 1 must be crossed by taxpayers who communicate that they have made use of, starting from 2010, of the exemption from the obligations of invoicing and recording exempt operations listed in article 10, with exception made for those exempt transactions specified in numbers 11, 18 and 19 of the same article 10, that is to say for: - transfers of investment gold, including that represented by certificates in gold also unsold, or exchanged on metal accounts, as well as operations provided for by article 67, paragraph 1, letter c-quater) and c-quinquies) of the TUIR (Income Tax Consolidate Act) if they refer to investment gold and intermediations relating to the preceding operations (art. 10, number 11); - medical diagnostic, treatment and rehabilitation services provided to individuals in the carrying out of health professions subject to supervision, as provided for by article 99 of the single text regarding health legislation, approved by Royal Decree 1265 of 27 July 1934, and successive amendments, or identified in the Decree of 17 May 2002 (art. 10, number 18); - services of hospitalisation and treatment provided by hospital foundations or by clinics and nursing homes having arrangements with state health insurance schemes as well as associations of mutual assistance with legal entity and by ONLUS associations, including the provision of medicine, health aids, nourishment, in addition to the provision of treatment in spas (art. 10, number 19).
sl	Vrstica VO5, kvadratek 1 morajo označiti zavezanci, ki obvestijo, da so od leta 2010 uveljavljali oprostitev obveznosti fakturiranja in registriranja neobdavčenih poslov, navedenih v 10. členu, razen za tiste, ki so oproščeni, navedeni pod št. 11, 18 in 19 istega 10. člena in sicer: - cesije investicijskega zlata, vključno s tistim, ki ga predstavljajo certifikati, tudi če ni umeščen ali zamenjan na računih za kovine ter za posle v skladu s 67. členom, 1. odst., črka c-quater) in c-quinquies) enotnega besedila o dohodnini (Tuir), če se nanaša na investicijsko zlato in posredovanja, ki zadevajo predhodne posle (10. člen, št.11); - zdravstvene diagnostične storitve, zdravljenje in rehabilitacija za osebo, ki opravlja strokovno ali umetniško dejavnost, ki niso nadzorovane v skladu z 99. členom prečiščenega besedila zakonov o zdravstvu odobrenega na podlagi R.D.

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

en	Aggregate amount of the gross margins (line 1 - line 2) 4 Gross margins relative to taxable transactions (VE sec. 2 subject to separation of the tax)
sl	4 Bruto marža in obdavčeni posli (VE razdelek 2 s predhodno razdelitvijo davka)

en	In this form, also part VT and VX must be filled in, in order to summarize the total annual amount to be paid or to be deducted, with reference to the participants in the operation;
sl	V tem obrazcu morajo biti izpolnjeni preglednica VT ter preglednica VX za povzemanje celotnih podatkov letnega zneska, ki ga je treba plačati ali terjatev nanašajoč se na subjekte, ki so udeleženi v poslu;

en	Line VL30 indicate the amount of debits transferred during periodic payments by each company which effects group payments as provided for by article 73.
sl	V vrstici VL30 je naveden znesek prenesenih obveznosti ob obdobnih plačilih s strani vsake družbe, ki izvaja plačilo skupine v skladu s 73. členom.

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 forfeited 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 23. decembra 2005.

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

en	If more than one form is completed because separate accounts are kept (article 36), sections 2 and 3 of this part must be completed, indicating the summary data for all activities declared (see paragraph 3.2) only on the first form completed and identified as Form 01.
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	graph 4, letters a) b) and d) of Decree Law 331/1993);
sl	a), b) in d), zakonskega odloka št. 331/1993);

en	3) as many forms as the number of the accounts kept, for each subject with separated accounts, completing section 2 of part VA and sections 2 and 3 of part VL, as well as VC, VD, VH, VK and VO in the first form concerning each subject; on the other hand, for each subject with one single account for VAT purposes, just one form must be completed.
sl	3) toliko obrazcev kolikor je knjigovodstev za vsak subjekt, ki vodi ločeno knjigovodstvo tako, da se v prvi obrazec za vsak subjekt izpolni razdelek 2. preglednice VA in razdelek 2. in 3. preglednice VL ter preglednice VC, VD, VH, VK in VO, za vsak subjekt, ki ima eno knjigovodstvo za DDV, je treba izpolniti en obrazec.

en	• appointment code 4 - court-appointed liquidators, to be specified in the case of compulsory administrative liquidation or special management.
sl	• številka funkcije 4 - likvidacijski upravitelj, ki se navede v primeru prisilne poravnave.

en	If 20 lines are not sufficient to indicate all credits transferred, another part VD must be used, indicating "02" in the field "Mod. N.", and so on.
sl	V primeru, da ne bi bilo dovolj 20 vrstic za navajanje vseh odstopljenih terjatev, se uporablja druga preglednica VD tako, da se navede "02" v polje "Obr.

en	taxable operations and occasional exempt operations or as referred to in numbers from 1 to 9 of article 10, which do not fall within the activity proper of the business
sl	obdavčeni posli in oproščeni občasni posli v skladu z 10. členom, št. od 1 do 9, ne spadajo v dejavnost podjetja

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

en	Obviously the exemption does not apply if the taxpayer has also performed taxable operations (still referring to activities managed with separate accounting systems) or if inter-community operations have been recorded (art. 48, par. 2, Legislative Decree 331/1993) or adjustments have been made according to art. 19-bis2 or purchases have been made for which tax is due from the transferee on the basis of specific dispositions (purchases of gold, pure silver, scrap etc…); - minimum VAT-exempt taxpayers as per article 1, paragraphs 96 to 117, of Law no. 244 of 24 December 2007; - agricultural producers who are exempt from the fulfilment of the obligations under the paragraph 6 of article 34; - taxpayers who carry out activities relating to the organization of games, entertainment and other activities set out in the tariff enclosed under Presidential Decree no. 640 of 26 October 1972, who are exempt from the fulfilment of VAT obligations under the sixth paragraph of article 74 and who did not opt for the application of VAT in the ordinary manner (see Appendix under "Entertainment and performing activities"); - individual firms that have rented their only company and do not practice any other VAT related activity (see circular letters no. 26 of 19 March 1985 and no. 72 of 04 November 1986); - taxable persons, who are resident in other member states of the European Community, in the circumstances referred to in the second period of paragraph 3 of article 44 of Decree Law no. 331/1993 if, during the tax year they have only carried out transactions, which are not taxable, which are exempt, which are not subject to VAT or which do not carry an obligation to pay the tax;
sl	členom, ali so bili izvedeni nakupi za katere je cesionar moral plačati davek na podlagi posebnih določil (nakup zlata, čistega srebra, razbitin); - minimalni zavezanci v skladu s 1. členom, odstavki od 96 do 117, zakona št. 244 z dne 24. decembra 2007; - kmetijski proizvajalci, ki so oproščeni obveznosti v skladu s 34. členom, 6. odstavek; - organizatorji iger, zabave in drugih dejavnosti, navedenih v tarifi, priloženi odloku predsednika republike št. 640 z dne 26. oktobra 1972, ki niso zavezani za DDV v skladu s 74. členom, šesti odstavek, ki niso v sistemu DDV na reden način (glej v prilogi postavko: "Zabaviščna in prireditvena dejavnost"); - individualna podjetja, ki so dala v najem edino podjetje in ne izvajajo drugih dejavnosti, ki so pomembne za DDV (okrožnica št. 26 z dne 19. marca 1985 in št. 72 z dne 4. novembra 1986); - pasivni davčni subjekti, rezidenti v drugih državah članicah Evropske Skupnosti v primeru v skladu s 44. členom, 3. odst., drugo obdobje zakonskega odloka št. 331/1993, če so v davčnem letu izvajali samo neobdavčene posle ali posle, kjer ni bilo obvezno plačilo davka;

en	Controlling companySummarising prospectus for the group Form VAT 26PR/2011Payment of group VAT
sl	Kontrolne družbe Povzetni pregled skupine Obrazec DDV 26PR/2011.

en	Line VJ8 indicate purchases of investment gold for which the option of taxation by the transferor has been chosen, and thus the tax is owed by the transferee, as provided for in article 17, paragraph 5.
sl	V vrstici VJ8 se navedejo nakupi investicijskega zlata, za katere je bila izvedena opcija za obdavčitev s strani cedenta.

en	In order to verify the 10%, refunds made during the two years prior to the claim are added together (article 21 of the Decree no. 567 of 28 December 1993); - official receivers and court-appointed liquidators, in respect of refunds for an overall amount not exceeding 258,228.40 euro.
sl	Odloka št. 567, z dne 28. decembra 1993); - stečajni upravitelj in likvidacijski upravitelj za povračila do skupne vsote največ 258.228,40 evra.

en	Lines from VE1 to VE9 in these lines, in correspondence with the tax rates printed on the form, the amounts related to operations for which tax turned out to be payable in the year 2010, noted or to be noted in the register of invoices issued (article 23) and/or in the considerations register (article 24), and taking into account the variations referred to in article 26, recorded for the same year, must be indicated.
sl	V vrstice od VE1 do VE9 ki ustrezajo predtiskanim davčnim stopnjam, se vnesejo zneski poslov za katere se izkaže, da zapade v plačilo zabeleženi davek v letu 2010 ali ki morajo biti zabeleženi v registru izdanih faktur (23. člen) in/ali v register plačil (24. člen) upoštevajo spremembe v skladu s 26. členom za isto leto.

en	- the transfers of goods destined to be introduced into the VAT warehouses referred to in letters c) and d), paragraph 4 of article 50-bis of Decree Law no. 331/1993; - the transfers of goods and the performance of services where the sale or performance relates to goods kept in a VAT warehouse (letters e) and h) of paragraph 4 of article 50-bis of Decree Law no. 331/1993); - the transfers of goods from one VAT warehouse to another (letter i) of paragraph 4 of article 50bis of Decree Law no. 331/1993).
sl	členom, četrti odstavek, črka c) in d) zakonskega odloka št. 331/1993; - cesije sredstev in storitev, katerih predmet so nadzorovana sredstva v skladišču DDV (50-bis člen, četrti odstavek, črka e) in h) zakonskega odloka št. 331/1993); - prenos sredstev iz skladišča DDV v drugega (50-bis člen, četrti odstavek, črka i) zakonskega odloka št. 331/1993).

en	• payments made during the year to which the return applies but which regard registra
sl	• vplačila izvedena v teku leta, ki je predmet napovedi in zadeva registracijo osebnih vozil

en	1 Legal, contractual, de facto agent or managing member 2 Agent of a minor, disabled or incompetent person, tutoring administrator, or the administrator of an estate held in abeyance, the administrator of an estate that is assigned under a suspensive condition or that is assigned in favour of an unborn child, who has not yet been conceived 3 Official receiver 4 Court-appointed liquidator (compulsory administrative liquidation or special management) 5 Judicial custodian (judicial custody), or judicial receiver in the capacity of the representative of the attached assets or judicial commissioner (receivership) 6 Tax representative of a non-resident person 7 Heir 8 Liquidator / Receiver (voluntary liquidation) 9 The person required to submit the return for VAT purposes on behalf of a tax subject no longer in existence, following extraordinary operations or other substantial subjective transformations (transferee of company, beneficiary company, incorporating company, conferee company, etc.); or, for the purpose of income taxation and/or IRAP (Regional Tax on Productive Activities), the representative of the beneficiary company (division) or the company resulting from a merger or incorporation 10 Tax representative of a non-resident with the limitations referred to in article 44, paragraph 3 of the Decree Law 331/1993 11 The person operating as guardian of a minor or a civilly disabled person, in relation to the institutional role conferred 12 Liquidator / Receiver (voluntary liquidation of an individual business - period prior to liquidation) 13 Administrator of a condominium 14 Person signing the declaration on behalf of a public administration body 15 Court-appointed liquidator of a public administration body
sl	1 Zakonski, pogajalski zastopnik, družbenik upravitelj 2 Zastopnik mladoletnika, osebe, kateri je bila odvzeta opravilna sposobnost, upravitelj, skrbnik ležeče zapuščine, upravitelj dodeljene zapuščine pod suspenzivnimi pogoji ali v korist bodočega nespočetega otroka 3 Stečajni upravitelj 4 Likvidacijski upravitelj (prisilna poravnava) 5 Sodni varuh (sodno varstvo) ali sodni upravitelj kot zastopnik zaseženih predmetov ali sodni upravitelj (nadzorovana uprava) 6 Davčni zastopnik subjekta nerezidenta 7 Dedič 8 Likvidacijski upravitelj (prostovoljna likvidacija) 9 Subjekt, ki mora predložiti napoved za ddv za račun ugaslega subjekta po izrednih poslih in drugih pomembnejših preoblikovanjih subjekta (cesionar družbe, družba koristnica, družba pripojiteljica, družba vlagateljica...) ali v namene obdavčenja prihodkov in/ali IRAP predstavnik družbe prevzemnice (odcepitev) ali družbe nastale iz spojitve ali pripojitve 10 Davčni zastopnik subjekta nerezidenta z omejitvami v skladu s 44. členom, 3. odst., zakonskega odloka št.

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

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

en	2) a form (form n. 01) with completion of the parts concerning the business performed, including section 2 of part VA and sections 2 and 3 of part VL.
sl	št. 01) v katerem morajo biti izpolnjene vse preglednice, ki zadevajo opravljeno dejavnost, vključno z razdelek 2. preglednice VA in razdelek 2. in 3. preglednice VL.

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

en	"2" a company which already as of 31 December 2009 was participating in a group VAT payment procedure and which during 2010 carried out, as an assignee, extraordinary operations with subjects outside the group (for example the incorporation on the part of a subsidiary company of a company outside the VAT group); "3" a company which as of 31 December 2009 was not participating in a group VAT payment procedure; "4" a company which as of 31 December 2009 was not participating in a group VAT payment procedure and which during 2010 carried out, as an assignee, extraordinary operations with subjects outside the group; "5" a company which already as of 31 December 2009 was taking part in a group VAT payment procedure as a controlling company and which during 2010 participated in a group VAT payment procedure as a subsidiary company;
sl	Skupina, ki je v teku leta 2010 kot upravičenec izvedla izredne posle s subjekti, ki ne pripadajo skupini (primer pripojitev kontrolirane družbe s strani družbe zunaj skupine DDV); "3" družbe, ki je že 31.decembra 2009 ni sodelovale v postopku izplačila DDV skupine; "4" družbe, ki je že 31. decembra 2009 ni sodelovala v postopku izplačila DDV skupine.

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

en	Article 16, par. 10 and sub.
sl	36. člen, 6. odst.

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

en	In this case the amount of the tax indicated in line VF31, column 2, must be specified;
sl	• obdavčljivi občasni posli (vrstico VF31), v tem primeru mora biti vnesen znesek davka, ki je označen v vrstici VF31, stolpec 2;

en	Line VA13 the total amount of operations carried out by firms and other taxpayers in relation to condominiums, excluding water, electricity and gas supply as well as operations which have led to the collection of payments subject to deduction at source (withholding tax) (article 1, paragraph 2, letters a) and b) of the Ministerial Decree of 12 November 1998).
sl	Vrstica VA13 skupna višina poslov, ki jih izvedejo podjetja in drugi zavezanci do lastnikov stanovanjskih stavb, izključene so dobava vode, električne energije in plina ter posli, ki so pomenili prejemanje nadomestil, ki so podvržene odbitku ob izvoru.

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

en	The form below is provided in order to ensure that the periodic payments are made correctly and that they are indicated in part VH:
sl	Za pravilno izvajanje obdobnih izplačil in posledična razvrstitev v preglednici VH je na voljo naslednja razpredelnica:

en	This return must be completed by using the specific VAT form 74-bis, approved with measure of 15 January 2010, which, among other things, does not allow the request of a reimbursement for any input VAT resulting from the form (see resolution no. 181/E of 12 July 1995).
sl	15. januarja 2010, ki ne dovoljuje, da se zahteva poplačilo morebitnega presežka terjatve, ki bi izhajal iz tega obrazca (resolucija št.181/E z dne 12.julija 1995).

en	The "autonomous filing" (non unified) of the VAT return form for the year 2010 (2011 VAT form) is reserved for some categories of taxpayers, namely: - joint-stock companies and the bodies subject to IRES (Corporation Income Tax) with tax period not coinciding with the solar year; and subjects, other than physical persons, with a tax period that came to a close prior to 31 December 2010; - controlling and controlled companies, which report their VAT as part of a group according to Art. 73, also for periods shorter than a year; - the subjects resulting from extraordinary operations or other substantial subjective transformations which are required to include in their annual statement also the form concerning the operations of the merged, incorporated, transformed subjects etc., that have participated during the year in the procedure for VAT liquidation as a group; - official receivers and court-appointed liquidators, for the statements filed by them on behalf of subjects that have gone bankrupt or have been submitted to compulsory administrative liquidation, for each tax period until the end of the relevant bankruptcy proceedings; - non-resident subjects who appoint a tax representative to file their VAT return on their behalf; - non resident taxpayers identified directly pursuant to Art. 35-ter (see paragraph 2.3, letter C); - special subjects (e.g. "door to door" salespeople) if they are not required to file a unified statement as their income is not subject to the filing of an income; - the subjects resulting from extraordinary operations or other substantial subjective transformations that occurred in the period between 01 January 2011 and the date of filing the return for 2010, who are required to file this annual statement on behalf of the subjects extinguished following the operation in question (merger, division, etc., see paragraph 3.3, lett.
sl	"Samostojna" predložitev (v nepoenoteni obliki) obrazca za napoved DDV za leto 2010 (obrazec DDV/2011) je predvidena za nekatere kategorije zavezancev, in sicer: - kapitalske družbe in ustanove, ki so podvržene davku IRES v davčnem obdobju, ki ne sovpada s koledarskim letom ter subjekti, ki niso fizične osebe v davčnem obdobju, ki se zaključi na dan pred 31. decembrom 2010; - kontrolne in kontrolirane družbe, ki so udeležene pri izplačilu DDV skupine v skladu s 73. členom tudi za obdobja, ki so krajša od enega leta; - subjekti, ki izhajajo iz izrednih poslov ali iz drugih večjih preoblikovanj subjekta morajo v svoji letni napovedi zajeti obrazec, ki zadeva posle spojenih, pripojenih in preoblikovanih subjektov, če so bili slednji udeleženi v teku leta v postopku izplačila DDV skupine; - stečajni upravitelji in likvidacijski pooblaščenci za napovedi, ki jih slednji predložijo za račun subjektov v stečaju ali subjektov v postopku prisilne poravnave za vsako davčno obdobje do zaključka postopka; - subjekti nerezidenti, ki se poslužujejo davčnega zastopnika, ki mora predložiti napoved za DDV za njihov račun; - subjekti nerezidenti, neposredno identificirani v skladu s 35-ter.

en	It is pointed out that the amount of purchases relating to these sales must be indicated in line VF13, with the exception of purchases by taxpayers who in 2010 chose the minimum taxpayer regime as provided for by article 1, paragraphs 96 et seq. of Law no. 244 of 2007, to be indicated in line VF15.
sl	Treba je vedeti, da se višina nabave za omenjene cesije navede v vrstico VF13, razen nabav subjektov, ki so v letu 2010 uveljavljali režim malih zavezancev v skladu s 1. členom, odstavki 96 in naslednji zakona št. 244 z 2007, ki se navede v vrstico VF15.

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

en	for control during the year or by reason of extraordinary transactions.
sl	dobje, ki je manjše od enega leta po izgubi kontrolnih lastnosti v teku leta ali izrednih poslov.

en	Line VF23, fields 1 and 2, relating to intra-community purchases must also include: - considerations for intra-community purchases made without paying the tax, with the use of the ceiling, in terms of articles 8, 8-bis and 9 referred to in paragraph 1 of article 42 of Decree Law 331/1993; - considerations for the intra-community sales that are objectively non-taxable, carried out without the use of the ceiling, including those relative to the goods destined to be introduced into the VAT warehouses, in terms of letter a) of paragraph 4 of article 50-bis of Decree Law no. 331/1993; - considerations for the intra-community purchases of foreign publications, by university libraries, not taxable, in terms of paragraph 7 of article 3 of Decree Law no. 90 of 27 April 1990; - considerations for the intra-community purchases that are exempt in terms of article 10, referred to by paragraph 1 of article 42 of Decree Law 331/1993.
sl	zakonskega odloka št. 331/1993; - plačila za nakupe v državah skupnosti so objektivno neobdavčeni in se izvajajo brez uporabe plafona, vključno s tistimi, ki se nanašajo na sredstva namenjena za v skladišče DDV v skladu s 50-bis členom, 4.odst., črka a) zakonskega odloka št. 331/1993; - plačila za nakupe v državah Skupnosti tujih publikacij s strani univerzitetnih knjižnic niso obdavčena v skladu s 3. členom, 7. odst., zakonskega odloka št. 90 z dne 27. aprila 1990; - plačila za nakupe v državah Skupnosti, ki so oproščeni davka v skladu z 10. členom, sklicujoč se na 42. člen, 1. odst., zakonskega odloka št. 331/1993.

en	The choice is binding for three years and remains valid until revoked.
sl	Opcija je zavezujoča za tri leta in velja do preklica.

en	• code 9, for all other exceptional events.
sl	• šifra 9, za vse ostale izredne dogodke.

en	• for the period, the value "05" in the month field;
sl	• za obdobje, vrednost "05" v polju Mesec;

en	WHERE TO FIND THE MODEL
sl	KJE NAJDETE OBRAZEC

en	• "1" historical;
sl	• "1" zgodovinsko;

en	Last month
sl	Zadnji mesec

en	In that case, indicate:
sl	V tem primeru se navede:

en	In the following Communications, the "Last month" field should not be filled in.
sl	V naslednjih obvestilih se ne izpolni polje "Zadnji mesec".

en	These rights may be exercised by request addressed to:
sl	Takšne pravice se lahko izvajajo na podlagi zahtevka, ki se posreduje na naslov:

en	• title page, composed of two façades;
sl	• naslovna stran, sestavljena iz dveh strani;

en	Therefore, for example, in the case of settlement relating to the month of May (payment to be made by 16 June), these taxpayers shall indicate:
sl	Zato morajo na primer za plačilo za mesec maj (ki se mora opraviti do 16. junija), ti zavezanci navesti:

en	• report their own tax code;
sl	• navesti svojo davčno številko;

en	INSTRUCTIONS FOR COMPLETION
sl	NAVODILA ZA IZPOLNJEVANJE

en	• "3" analytical - effective;
sl	• "3" analitično - dejansko;

en	• report the date (day, month and year) of assumption of the obligation to transmit the Communication;
sl	• navesti datum (dan, mesec in leto) prevzema obveze, da bo posredoval napoved;

en	When the amount of the deposit is less than €103.29, the payment should not be made, and therefore no amount should be indicated in the row.
sl	Če je znesek akontacije manjši od 103,29, se plačilo ne izvede, in se torej v to vrstico ne navede nobenega zneska.

en	SPECIAL CASES OF PRESENTATION
sl	POSEBNI PRIMERI PREDLOŽITVE

en	In this case, the controlling corporation or company must indicate:
sl	V takem primeru mora matična ustanova ali družba navesti:

en	n. 443 of 10 November 1997, and circular n. 134/E of 28 May 1998).
sl	št. 443 z dne 10. novembra 1997 in okrožnico št. 134/E z dne 28. maja 1998).

en	In the opposite case, report the absolute value of the aforementioned difference in column 2.
sl	V nasprotnem primeru navedite v stolpcu 2 absolutno vrednost omenjene razlike.

en	The reporting of untrue data may bring about administrative sanctions, or, in some cases, penalties.
sl	l'indicazione di dati non veritieri può far incorrere in sanzioni amministrative o, in alcuni casi, penali.

en	When the terms of the presentation of the Communication expire on a Saturday or on a holiday, the deadline is extended to the next working day.
sl	Če datum oddaje prijave zapade na soboto ali na praznični dan, se rok za oddajo podaljša do prvega naslednjega delovnega dne.

en	Subsequently, the correction must take place directly in the annual declaration (see Resolution No. 104 / E of 28 July 2017).
sl	Nato mora popravek potekati neposredno v letni napovedi (glej Sklep št. 104 / E z dne 28. julija

en	The required data must be provided to be able to use the effects of the provisions regarding the VAT.
sl	i dati richiesti devono essere forniti obbligatoriamente per potersi avvalere degli effetti delle disposizioni in materia di iVa.

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

en	Indicate the amount of the difference between rows VP4 and VP5 in column 1 in the case in which that difference is positive.
sl	V stolpcu 1 navedite razliko med vrsticama VP4 in VP5 v primeru, da je ta razlika pozitivna.

en	The Communication relating to the second quarter is presented by September 16, and that relating to the last quarter is presented by the last day of the month of February.
sl	Prijava za drugo četrtletje se odda do 16. septembra, tisto, ki se nanaša na zadnje četrtletje, pa se odda do zadnjega dne meseca februarja.

en	The obligation, however, exists in the hypothesis in which it is necessary to give evidence of the carry over of a credit coming from the previous quarter.
sl	Obveznost pa obstaja v primeru, da je treba predložiti dokaze o prenosu kredita iz prejšnjega četrtletja.

en	The Communication model and the relative instructions are available for free in electronic format, and may be downloaded from the Revenue Agency website, www.agenziaentrate.gov.it, or from the website of the Ministry of Economy and Finance, www.finanze.gov.it.
sl	Obrazec Prijave in navodila za njeno izpolnjevanje so na voljo brezplačno v elektronski obliki na spletnih straneh Agencije za prihodke www.agenziaentrate.gov.it ter Ministrstva za gospodarstvo in finance www.finanze.gov.it.

en	The sanction is reduced by half if the transmission is made within 15 days of the established deadline, or if, in the same term, the correct transmission of data is made (art. 11, paragraph 1-ter, of Legislative Decree n. 471 of 18 December 1997).
sl	Kazen se zmanjša za polovico, če se oddaja podatkov opravi v petnajstih dneh po izteku roka, ali če se v enakem roku izvede pravilno poročanje podatkov (čl. 11, točka 2-ter zakonskega odloka št. 471 z dne 18. decembra 1997).

en	With this information notice, the Revenue Agency explains how it uses the collected data, and the rights to which the subject is entitled.
sl	Con questa informativa l'Agenzia delle Entrate spiega come utilizza i dati raccolti e quali sono i diritti riconosciuti all'interessato.

en	They may be disclosed to public or private parties in accordance with the provisions of the Personal Data Protection Code (art. 19 of Legislative Decree no. 196 of 2003).
sl	Razkriti jih bo mogoče javnim ali zasebnim subjektom v skladu z določbami Pravilnika o varovanju osebnih podatkov (19. člen zakonodajnega odloka št. 196 iz leta 2003).

en	Consequently, the predecessor shall not present the Communication relating to the activity that is the subject of the extraordinary operation;
sl	Posledično odstopniku ni potrebno predložiti Obvestila v zvezi z dejavnostjo, ki je predmet izrednega posla;

en	The data acquired shall be processed by prevalently computerized methods, using logic that fully responds to the purposes to be pursued, also by means of verifications with other data in the possession of the Revenue Agency or of other parties, in compliance with the security measures provided for by the Personal Data Protection Code.
sl	i dati acquisiti verranno trattati con modalità prevalentemente informatizzate e con logiche pienamente rispondenti alle finalità da perseguire, anche mediante verifiche con altri dati in possesso dell'agenzia delle Entrate o di altri soggetti, nel rispetto delle misure di sicurezza previste dal codice in materia di protezione dei dati personali.

en	The amounts, to report taking into account the variations made pursuant to art. 26, shall be indicated in Euro cents and rounded to the second decimal place, rounded up if the third decimal place is equal to or greater than 5, and rounded down if the decimal is lesser than 5.
sl	Zneski, ki jih je treba navesti upoštevajoč spremembe, določene v 26. čl., morajo biti zapisani v stotinkah evra tako, da se vsoto zaokroži na drugo decimalko navzgor, če je tretja decimalka enaka ali večja od 5, ter navzdol, če je taista manjša od

en	Indicate the amount of the deposit due, even if not actually paid.
sl	Navedite znesek dolgovane akontacije, tudi v primeru, da ni bila dejansko poravnana.

en	TAXPAYERS WITH SEPARATE ACCOUNTING
sl	ZAVEZANCI Z LOČENIM KNJIGOVODSTVOM

en	• sign the document.
sl	• podpisati.

en	To correct any errors or omissions it is possible to present a new Communication, replacing the previous one, before the presentation of the annual VAT declaration.
sl	Da bi popravili morebitne napake ali opustitve, je mogoče pred predložitvijo letne napovedi DDV-ja predstaviti novo Prijavo, ki nadomešča prejšnjo.

en	The row must be completed by taxpayers obliged to make deposit payments pursuant to art. 6 of Law n. 405 of 29 December 1990, and successive amendments.
sl	Vrstico morajo izpolniti zavezanci, ki so dolžni izvesti plačilo akontacije v smislu 6. člena zakona št. 405 z dne 29. decembra 1990 in kasnejših sprememb.

en	For the victims of these so-called extortive requests, art. 20, paragraph 2 of Law n. 44 of 23 February 1999, has provided the extension of three years of the tax payment terms falling within one year from the date of the damaging event;
sl	Za žrtve izsiljevanja je 2. odstavek 20. člena zakona št. 44 z dne 23. februarja 1999, odredil podaljšanje triletnega roka za izpolnitev davčnih obveznosti, zapadlih do enega leta od dneva škodnega dogodka;

en	The obligation to send the Communication is not required in the absence of data to be indicated, for the quarter, in the VP framework (for example, taxpayers who during the reporting period have not carried out any transaction, neither active nor passive).
sl	Obveznost posredovanja Prijave ne obstaja, če ni podatkov, ki se za četrtletje navedejo v preglednici VP (na primer davkoplačevalci, ki v referenčnim obdobju niso izvedli nobenega posla, niti aktivnega niti pasivnega).

en	In particular, payments relative to sales occurring in the reference period must be indicated (row VP1), even if made in prior periods.
sl	Konkretno se morajo navesti plačila za cesije v referenčnem obdobju (vrstica VP1), četudi so bile izvedene v predhodnih obdobjih.

en	• module, composed of the VP framework.
sl	• obrazec, sestavljen iz preglednice VP.

en	Indicate the total amount of the payments relating to the tax due for the first internal transfer of vehicles previously the subject of intra-community purchase made using the appropriate tax codes implemented with resolution n. 337 of 21 November 2007.
sl	Navedite skupni znesek plačil davka za prvo domačo prodajo vozil, ki so bila pred tem predmet pridobitve blaga znotraj Skupnosti, z uporabo ustreznih davčnih šifer, opredeljenih z odlokom št. 337 z dne 21. novembra 2007.

en	The same sequence is also applied with reference to the successive months and quarters of the year.
sl	Enako zaporedje se uporabi tudi za naslednje mesece in četrtletja v davčnem letu.

en	Indicate the charge code of the declarer, finding it in the table available in the instructions of the annual VAT model.
sl	Navedite šifro funkcije prijavitelja, na podlagi tabele, ki je na voljo v navodilih obrazca letne napovedi DDV.

en	The list of processors is available at the Revenue Agency.
sl	Presso l'agenzia delle Entrate è disponibile l'elenco dei responsabili.

en	The method box must be filled in indicating the code relating to the method used to determine the down payment:
sl	Okence metoda se mora navesti oznako, ki se nanaša na metodo, uporabljeno pri določitvi predujma:

en	Taxpayers who adopt particular tax determination regimes
sl	Zavezanci, ki uporabijo posebne režime obračuna davka

en	However, the payment of the VAT due for that quarter must be made, including the interest of 1% at the time of the annual reconciliation, within the ordinary payment deadline provided for the annual declaration.
sl	Vendar pa se mora plačilo dolgovanega DDV-ja za to četrtletje opraviti vključno z obrestmi v višini 1% ob letni prilagoditvi v okviru običajnega roka plačila, predvidenega za letno davčno napoved.

en	ELECTRONIC SUBMISSION
sl	ELEKTRONSKA PREDLOŽITEV

en	The relative tax is not, however, reported in row VP3, since it is already indicated in the Communication of the period of registration of the acquisitions.
sl	Pripadajoče davčne osnove se ne prepiše v vrstico VP3, saj je že navedena v Prijavi iz obdobja, ko so bili ti nakupi knjiženi.

en	The missing, incomplete or untruthful communication of data of the periodic settlements is punishable by administrative sanctions from €500 to €2,000.
sl	Neoddana prijava ali nepopolno ali netočno poročanje podatkov o obdobnih plačilih se kaznuje z globo od 500 evrov do 2.000 evrov.

en	The form may be delivered to intermediaries as identified by law (tax assistance centres, trade associations, and professionals), which shall process the data exclusively for the purpose of transmitting the form to the Revenue Agency.
sl	il modello può essere consegnato a soggetti intermediari individuati dalla legge (centri di assistenza fiscale, associazioni di categoria, professionisti) che tratteranno i dati esclusivamente per la finalità di trasmissione del modello all'agenzia delle Entrate.

en	Indicate the tax code of the physical declaring person who signs the Communication.
sl	Navedite davčno številko prijavitelja - fizične osebe, ki je podpisala Obvestilo.

en	Therefore, if no receivables have to be reported from the previous quarter, in the absence of other data to be indicated in the VP framework, the taxpayer is exempt from the presentation of the Communication.
sl	Če torej ni treba poročati o terjatvah iz prejšnjega četrtletja in ni drugih podatkov, ki jih je treba navesti v preglednici VP, davkoplačevalec je oproščen predstavitve Prijave.

en	Rows VP7, VP8, VP9 and VP13 shall not be completed, however.
sl	Vrstice VP7, VP8, VP9 in VP13 se v tem primeru ne izpolnijo.

en	The model must be presented by the last day of the second month after each quarter.
sl	Obrazec se mora oddati do zadnjega dne naslednjega meseca, ki sledi vsakemu četrtletju.

en	With regard to authorisation method of direct telematic presentation and presentation through authorised intermediaries, see the related instructions provided in the appropriate section of the Revenue Agency website.
sl	V zvezi z možnostjo neposredne elektronske vložitve in vložitve preko pooblaščenih posrednikov si oglejte navodila v posebnem razdelku na spletni strani Agencije za prihodke.

en	In fact, legislative decree no. 196/2003 "Personal Data Protection Code," establishes a system of guarantees to protect the processing operations performed on personal data.
sl	n.196/2003, "Codice in materia di protezione dei dati personali", prevede un sistema di garanzie a tutela dei trattamenti che vengono effettuati sui dati personali.

en	In this Communication, which contains the data of the periodic VAT settlement for the entire group, the "Subcontract" and "Exceptional events" fields in row VP1 are not completed, as well as rows VP2, VP3, CP10, VP11 and VP12 of the VP framework.
sl	V tej Prijavi, ki vsebuje podatke o obdobnem plačilu DDV-ja za celotno skupino, se ne izpolnijo polja "Podizvajalci" in "Izredni dogodki" v vrstici VP1, prav tako pa se ne izpolnijo vrstice VP2, VP3, VP10, VP11 in VP12 v preglednici VP.

en	This information notice is provided in general for all the data controllers indicated above.
sl	La presente informativa viene data in via generale per tutti i titolari del trattamento sopra indicati.

en	In that case, in row VP14, column 1, any amount to pay by the deadline of 16 February must be indicated.
sl	V tem primeru se mora v vrstici VP14 stolpca 1 navesti morebitni znesek, ki se mora plačati do 16. februarja.

en	The obligation of presentation of the Communication was instituted for passive VAT subjects in application of the provisions contained in art. 21-bis of legislative decree n. 78 of 31 May 2010, converted, with amendments, by law n. 122 of 30 July 2010, introduced by art. 4, paragraph 2 of the Legislative Decree n. 193 of 22 October 2016, converted, with amendments, by Law n. 225 of 1 December 2016.
sl	21-bis zakonskega odloka št. 78 z dne 31. maja 2010, pretvorjenega s spremembami v zakonu št. 122 z dne 30. julija 2010, uvedenega z 2. odstavkom 4. člena zakonskega odloka št. 193 z dne 22. oktobra 2016, pretvorjenega s spremembami zakona št. 225 z dne 1. decembra 2016.

en	The credit deriving from the adjustment of the deduction in favor of a change from the special agricultural regime referred to in art. 34 to an ordinary regime must be included in line VP5 (VAT deducted).
sl	Kredit, ki izhaja iz prilagoditve odbitka za spremembo iz posebnega kmetijskega režima, navedenega v čl. 34, na navadni, je treba vključiti v vrstico VP5 (odbitek DDV).

en	Processing methods
sl	metodo Postopek

en	• for row VP2, the amount of the active operations performed in the month of April (registered or subject to registration);
sl	• v vrstici VP2, znesek aktivnih poslov, izvedenih v mesecu aprilu (vknjiženih ali podvrženih obveznemu knjiženju);

en	Indicate the amount of the particular tax credits used in the reference period deducted from the payment, excluding those whose compensation takes place directly in the F24 model.
sl	Navedite znesek posebnih davčnih dobropisov, uporabljenih v referenčnem obdobju za odbitek plačila, z izjemo tistih, katerih kompenzacija je potekala neposredno prek obrazca F24.

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

en	Extraordinary operation or transformation occurring in the period included between the 1st day of the month following the quarter and the date of presentation of the Communication
sl	Izredni posli ali spremembe, nastale med 1. januarjem meseca, ki sledi četrtletju, in datumom predložitve prijave

en	The Communication model must only be directly transmitted by the taxpayer, or an authorised intermediary, by telematic means, pursuant to art. 3, paragraphs 2-bis and 3 of the Decree of the President of the Republic n. 322 of 22 July 1998.
sl	Obrazec Prijave se mora oddati izključno s predložitvijo po telematski poti s strani davčnega zavezanca ali preko pooblaščenih posrednikov, opredeljenih v točkah 2-bis in 3, 3. člena odloka Predsednika Republike št. 322 z dne 22. julija 1998.

en	Indicate the reference calendar year the Communication refers to.
sl	Navedite koledarsko leto, na katerega se nanaša Prijava.

en	Finally, the taxpayers referred to in art. 74, paragraph 4, must pay the VAT due for the fourth quarter by the regular deadline (16 February).
sl	Davčni zavezanci iz 4. odstavka 74. člena pa morajo vplačati dolgovani DDV za zadnje četrtletje do rednega roka (16. februar).

en	The data you provide with this form shall be processed exclusively by the Revenue Agency for the purposes of the payment, verification, and collection of taxes.
sl	i dati forniti con questo modello verranno trattati dall'agenzia delle Entrate esclusivamente per le finalità di liquidazione, accertamento e riscossione delle imposte.

en	The quota of the payment that the parent company has re-credited to the controlled company shall be indicated in row VP13 of the Communication referring to this latter subject.
sl	Delež akontacije, ki jo je matična družba vrnila nadzorovani, se mora navesti v vrstici VP13 Prijave, ki se nanaša na tega zadnjega zavezanca.

en	For the compilation of this box, reference should be made to the instructions contained in the paragraph "Taxpayers with extraordinary transactions or other substantial subjective transformations (mergers, demergers, sales of companies, contributions, etc.)".
sl	Pri sestavljanju tega polja se je treba sklicevati na navodila iz odstavka "Zavezanci z izrednimi posli ali drugimi večjimi preoblikovanji subjekta (spojitve, odcepitve, cesije podjetja, deleži itd.)".

en	Specifically, these latter subjects must indicate, in row VP11, any special tax credits used to reduce the amount to pay relative to the sub-contract operations.
sl	Zlasti morajo ti subjekti v vrstici VP11 navesti posebne davčne olajšave, ki so se morda uporabile za zmanjšanje zneska, ki ga je treba plačati v zvezi s postopki iz naslova podizvajalcev.

en	In particular, the Revenue Agency relies on Sogei S.p.a., the technological partner entrusted with managing the tax register's information system, as its outside data processor.
sl	Konkretno se agencija za prihodke opira na storitve družbe Sogei S.p.a., kot zunanjega odgovornega za obdelavo osebnih podatkov in tehnološkega partnerja, kateremu je zaupano upravljanje informacijskega sistema davčne uprave.

en	In the case in which the controlled corporation or company has left the group after the deposit payment, indicate code "99" in the "Last month" field.
sl	Če nadzorovana ustanova ali družba zapusti skupino po plačilu akontacije, se mora v polju "Zadnji mesec" navesti šifra 99.

en	•code 1, by subjects that, practising an entrepreneurial, commercial, artisanal or otherwise economic activity, or a free art or profession, and having refused a request of an extortive nature or, in any case, not having complied, suffer damage to fixed or other assets in the territory of the State in consequence to crimes committed, even outside of an association, in the pursuit of illegal profit.
sl	• šifra 1, zavezanci, ki opravljajo poslovno, trgovsko, obrtno oziroma v vsakem primeru gospodarsko, umetniško ali strokovno dejavnost, ki so se uprli poskusom izsiljevanja oziroma se jim niso pridružili, in so na državnem ozemlju utrpeli škodo na premoženju ali nepremičninah kot posledico storjenih kaznivih dejanj, tudi izven kriminalne združbe, z namenom doseganja nepravičnega dobička.

en	VP8 Credit of the prior period
sl	vP8 Credito periodo precedente V dobro iz preteklega obdobja

en	The taxpayer must indicate the month columns 1 and 2 of row VP1 values from 1 to 12), or the quarter (values from 1 to 4) that each module of the Communication refers to.
sl	Zavezanec mora navesti v stolpcih 1 in 2 vrstice VP1 mesec (vrednosti od 1 do 12) ali četrtletje (vrednosti od 1 do 4), na katerega se nanaša vsak obrazec Prijave.

en	In addition, it is highlighted that the present row much also include the operations not subject for lack of territorial requirement under articles from 7 to 7-septies for which the issuing of an invoice is obligatory based on the provisions contained in art. 21, paragraph 6-bis.
sl	Opozarjamo, da morajo biti v tej vrstici vključeni tudi posli, ki so izvzeti zaradi pomanjklanja teritorialne predpostavke, ki jo določajo členi od 7 do 7-septies, za katere je obvezna izdaja fakture na osnovi določb v točki 6-bis, 21. člena.

en	The signature is placed in the appropriate box, in legible form, by the taxpayer or by the legal or negotiating representation, or by one of the other declaring subjects indicated in the "Charge code" table.
sl	V temu namenjeno okence se s čitljivim podpisom v neokrnjeni obliki podpiše davčni zavezanec oziroma zakoniti ali pogajalski zastopnik, oziroma kateri od drugih subjektov-prijaviteljev, navedenih v tabeli "Šifra funkcije".

en	In addition, the "VAT number of the parent company field (group VAT settlement)" field is not completed in the case in which the corporation or company has not participated in the group VAT settlement for the entire reference period of the Communication.
sl	Poleg tega se polje"Identifikacijska številka za DDV matične družbe (skupno plačilo DDV)" ne izpolni v primeru, da ustanova ali družba ni sodelovala pri skupnem plačilu DDV-ja v celotnem obdobju, na katerega se nanaša Obvestilo.

en	TAXPAYERS WITH EXTRAORDINARY OPERATIONS OR OTHER SUBSTANTIAL SUBJECT TRANSFORMATIONS (MERGERS, DIVISIONS, COMPANY SALE, CONTRIBUTIONS, ETC.)
sl	ZAVEZANCI Z IZREDNIMI POSLI ALI DRUGIMI VEČJIMI PREOBLIKOVANJI SUBJEKTA (SPOJITVE, ODCEPITVE, CESIJE PODJETJA, DELEŽI ITD.)

en	The intermediaries, where they are empowered to appoint processors, must make their identification data known to the data subjects.
sl	Gli intermediari, ove si avvalgano della facoltà di nominare dei responsabili, devono renderne noti i dati identificativi agli interessati.

en	With reference to this case, for the completion of the Communication presented by the parent company for the group, see the instructions in the "Periodic group Communication" paragraph.
sl	V zvezi s tem primerom si za pripravo Prijave, ki jo predloži matična družba za celotno skupino, oglejte navodila v točki "Obdobna prijava skupine".

en	Revenue Agency and the intermediaries - the latter for the sole activity of transmission in accordance with the provisions of Legislative Decree no. 196 of 2003 - take on the qualification as "data controller" when the data are placed at their disposal and under their direct control.
sl	- agencija za prihodke in posredniki, slednji izključno za dejavnosti pošiljanja obrazca, kot je predvideno z zakonodajnim odlokom št. 196 iz leta 2003, imajo vlogo "upravljavca osebnih podatkov" od trenutka, ko so jim podatki na razpolago in pod njihovim neposrednim nadzorom.

en	Taxpayers who have performed multiple activities for which they have held, by obligation of law or option, separate accounting, pursuant to art 36, must complete a unique summary module of the VP framework of all of the activities managed with separate accounting for the reference month or quarter.
sl	Zavezanci, ki so opravljali več dejavnosti, za katere so, zaradi zakonskih določil ali po izbiri, vodili ločene računovodske izkaze v smislu 36. člena, morajo izpolniti en sam obrazec preglednice VP s povzetkom vseh dejavnosti, ki so jih upravljali z ločenim računovodstvom za referenčni mesec ali četrtletje.

en	Therefore, these taxpayers, in the Communication relating to the fourth quarter, shall not complete rows VP11, VP12 and VP14.
sl	Zato ti zavezanci v obvestilu, ki se nanaša na zadnje četrtletje, ne smejo izpolniti vrstic VP11, VP12 in VP14.

en	Without prejudice to the procedures, already established by sectoral regulations, for notifications of variation of data and for supplements to the declaration and/or notification forms, the data subject (art. 7 of legislative decree no. 196 of 2003) may access his/her personal data to verify their use, or, where applicable, to correct and update them within the limits provided for by law, or to erase them or oppose their processing if they have been processed unlawfully.
sl	z izjemo načinov, predvidenih z zakonodajo na tem področju, ki se nanašajo na obvestila o spremembi podatkov in na dopolnitve obrazcev za prijavo in/ali obvestila, lahko obravnavana oseba, na podlagi 7. člena odloka z zakonsko močjo št. 196 iz leta 2003, dostopa do svojih osebnih podatkov, da preveri uporabo ali, kjer je to primerno, da jih popravi, posodobi v obsegu, ki ga dovoljuje zakon, ali da jih izbriše ali zavrne njihovo obdelavo, če je le-ta v nasprotju z zakonom.

en	• in row VP3, the amount of the acquisitions registered in the same month of April.
sl	• v vrstici VP3, znesek nakupov, knjiženih v mesecu aprilu.

en	It is specified that the row also includes the non-taxable inter-communal acquisitions under art. 42, paragraph 1 of Legislative Decree, n. 331 of 1993 (including those made without payment of tax with the use of the reserve under art. 2, paragraph 2 of the Law n. 28 of 18 February, 1997), as well as those of under art. 40, paragraph 2 of the same Legislative Decree (triangular operation with the intervention of the national operator as the transferee-transferor).
sl	Prosimo, upoštevajte, da se morajo v to vrstico vključiti tudi neobdavčeni nakupi dobrin znotraj Skupnosti, kot to predvideva 1. odstavek 42. člena zakonske uredbe št. 331 iz leta 1993 (vključno s tistimi, ki so opravljeni brez plačila davka z uporabo plafonda, skladno z 2. odstavkom 2. člena zakona št. 28 z dne 18. februarja 1997), ter tisti, ki jih določa 2. odstavek 40 člena iste zakonske uredbe (tristranska uredba Skupnosti s posegom nacionalnega subjekta kot cesionarja-odstopnika).

en	This row shall also indicate the credit requested as reimbursement in prior years for which the competent Office has formally denied the right to reimbursement for the share of the same used (following authorisation from the Office) at the time of the periodic settlement (see the Decree of the President of the Republic
sl	V tej vrstici se navede tudi kredit, povračilo katerega se je zahtevalo v predhodnih letih, a je pristojni urad uradno zavrnil pravico do povračila, v deležu istega, ki se uporabi (z dovoljenjem pristojnega urada) za obdobno plačilo (glej O.P.R.

en	2) In the case, however, in which the predecessor is not cancelled by the effect of the extraordinary operation or transformation, the Communication shall be presented:
sl	2) Če pa odstopnik ni prenehal delovati kot posledica izrednega posla ali preoblikovanja, mora prjavo predložiti:

en	Extraordinary operations
sl	Izredni dogodki

en	Information on the processing of personal data pursuant to art. 13, Legislative Decree no.196/2003 in the field of Personal Data Protection
sl	13 del decreto legislativo n. 196 del 2003 in materia di protezione dei dati personali - Obvestilo o obdelavi osebnih podatkov (13. čl. zakonodajnega odloka št. 196/2003 na področju varstva osebnih podatkov)

en	• by each of the subjects involved in the operations, if the extraordinary operation or the transformation has not brought about the sale of the VAT debt or credit in relation to the operations that each make over the quarter referred to by the Communication.
sl	• vsaka od strani v transakciji, če izredni posel ali preoblikovanje ni povzročila odstopa terjatve ali dolga za dejavnosti, ki jih je vsaka od njih opravila v četrtletju, na katerega se nanaša prijava.

en	The Revenue Agency, as a public entity, is not required to obtain the data subjects' consent in order to process their personal data.
sl	l'agenzia delle Entrate, in quanto soggetto pubblico, non deve acquisire il consenso degli interessati per trattare i loro dati personali.

en	This manner of completion is valid also with reference to the importation of gold materials, semi-processed products in gold and the importation of pure silver, for which the tax is not paid in customs, but absolved through contemporary notation on the customs bills in the registries under articles 23 (or 24) and art. 25.
sl	Ta način izpolnjevanja velja tudi v zvezi z uvozom materiala iz zlata, polizdelkov iz zlata in uvozom čistega srebra, za katere se davek ne izplača carini, temveč se poravna z istočasnim zapisom carinskega računa v register v skladu s 23.

en	1) In the case in which the legal predecessor (incorporated or divided company, transferor, seller or donor) is cancelled by the effect of the extraordinary operation or the transformation, the legal successor (incorporating company or beneficiary, recipient, transferee, assignee or donee) shall present two distinct Communications:
sl	1) V primeru, da subjekt-odstopnik (pripojena ali razcepljena družba, družba, ki doprinese kapital, odstopna družba ali družba donatorka) preneha zaradi učinka izrednega posla ali preoblikovanja, mora prevzemnik (prevzemna družba ali družba obdarjenka) predložiti dve različni Prijavi:

en	Subjects who operated through tax representatives, as well as directly identifying themselves in the quarter
sl	Subjekti, ki so v davčnem letu delovali s pomočjo davčnega zastopnika in z neposredno identifikacijo

en	In the assumption that the declarer is a company that presents the Communication on behalf of another taxpayer, also this field must be completed, indicating this case, in the appropriate space, the Charge code corresponding to the relationship between the declaring company and the taxpayer.
sl	V primeru, da je prijavitelj družba, ki predloži prijavo DDV v imenu drugega zavezanca, je treba izpolniti tudi pričujoče polje in v tem primeru navesti, v odgovarjajočem razdelku, šifro funkcije, ki ustreza odnosu med družbo prijaviteljico in zavezancem.

en	The model of made up of:
sl	Obrazec sestavlja:

en	TAXPAYERS WITH QUARTERLY SETTLEMENTS
sl	ZAVEZANCI S ČETRTLETNIMI PLAČILI

en	In column 1, indicate the amount of VAT to pay (even if the amount does not exceed 25.82 euros), or to transfer to the parent corporation or company that adheres to group VAT settlements, equal to the result of the following formula, if positive:
sl	Navedite v stolpcu 1 znesek DDV za plačilo (tudi če ni plačan, saj ne presega 25,82 EUR) ali za prenos na matično ustanovo ali družbo, v primeru ustanove ali družbe, ki je vključena v postopek skupnega plačila DDV cele skupine, enak rezultatu naslednje enačbe, če je slednji pozitiven::

en	Enter code "1" in the "Obligation to telematic presentation" field if the Communication has been provided by the taxpayer, or code "2" if the Communication has been provided by the sender.
sl	Vnesite v polje "Subjekt, ki je pripravil prijavo", šifro "1" če je prijavo izpolnil davčni zavezanec, oziroma šifro "2" če je prijavo izpolnil tisti, ki jo je tudi poslal.

en	In case of separate tax determination in the case of multiple activities, the passive subjects present one single summary Communication for each period.
sl	V primeru ločenega izračuna davka v prisotnosti več dejavnosti davčni zavezanci oddajo eno samo Prijavo s povzetkom za vsako davčno obdobje.

en	• by the successor, if the extraordinary operation or transformation has brought about the sale of the VAT debt or credit; this subject shall, therefore, present two distinct Communications according to the method indicated in point 1).
sl	• odstopnik, če je izredni posel ali preoblikovanje povzročilo odstop terjatve ali dolga DDV; tak zavezanec bo torej predložil dve ločeni Obvestili na način, opisan v točki 1.

en	The Communication is also presented in the case of settlements with surplus to credit.
sl	Prijava se mora posredovati tudi v primeru plačila s presežkom kredita.

en	It is noted that the row may not be completed by subjects that have participated in group VAT settlement under art. 73 for the reference period (VP1).
sl	Opozarjamo, da vrstice ne smejo izpolniti zavezanci, ki so sodelovali v postopku skupnega plačila DDV cele skupine podjetij, ki ga opredeljuje 73. člen, v referenčnem obdobju (VP1).

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

en	The confirmation of success of the telematic transmission of the data of the Communication is made available in the appropriate section of the authentication area of the Revenue Agency website, as well as in the "Invoices and Payments" Consultation section of the authentication area of the web interface.
sl	Potrdilo o opravljeni elektronski oddaji podatkov prijave je na voljo v posebnem razdelku v overjenem oddelku na spletni strani Agencije za prihodke ter v razdelku Ogled v overjenem oddelku spletnega vmesnika "Računi in pristojbine".

en	The box is reserved for subjects that, being legitimized, have used the tax facilities for the reference period, to the VAT effect, provided by particular regulatory provisions issued following natural disasters or other exceptional events.
sl	Polje je namenjen zavezancem, ki so zakonito koristili v referenčnem obdobju, za namene DDV, davčne ugodnosti, predvidene s posebnimi zakonskimi določili, izdanimi v luči naravnih nesreč ali izjemnih okoliščin.

en	In all the cases in which a non-resident subject has made, in the same quarter, but obviously in periods other than the same, operations relevant to the VAT effects in Italy, through a tax representative or direct self identification, a single Communication is presented on behalf of the subject (tax representative or directly identified non-resident) operating on the date of the presentation.
sl	V vseh primerih, ko je subjekt nerezident v istem četrtletju, seveda pa v različnih obdobjih slednjega, izvedel posle, ki so pomembni za obdavčitev DDV v Italiji, bodisi preko davčnega zastopnika kot tudi z neposredno identifikacijo, mora prijavo podatkov DDV subjekt (davčni zastopnik oziroma subjekt nerezident, ki je neposredno identificiran) vročiti z enim samim obrazcem, ki naj navaja datum vročitve prijave.

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

en	Tick the box only in the case in which the taxpayer has used the facilities provided in art. 74, paragraph 5 (subcontracting contracts).
sl	To okence prečrtajte, če davčni zavezanec izkoristi olajšave, predvidene s petim odstavkom 74. člena (pogodbe s podizvajalci).

en	In fact, for example, the resulting credit in row VP14 of the March/1st quarter module shall be carried over to row VP8 of the April module (to complete in the successive Communication).
sl	Dobropis, razviden iz vrstice VP14 obrazca za prvo četrtletje, se namreč mora nato prepisati v vrstico VP8 obrazca za mesec april (izpolni se v naslednjem Obvestilu).

en	Credit of the prior year
sl	Credito anno precedente V dobro iz prejšnjega leta

en	In case of a lack of the requirements to participate in the group VAT settlement, indicate the last month of control (example: "02" for the month of February).
sl	V premeru, da prenehajo pogoji za vključitev v postopek plačila DDV celotne skupine podjetij, navedite zadnji mesec nadzora (npr. "02" za mesec februar).

en	Row VP7 - Debt of prior period not more than €25.82
sl	Vrstica VP7 - Dolg iz preteklega obdobja, ki ne presega 25,82 evrov

en	Intermediaries are not required to obtain the data subjects' consent for the processing of data, since the processing is provided for by law
sl	Gli intermediari non devono acquisire il consenso degli interessati per il trattamento dei dati in quanto è previsto dalla legge.

en	• exclusively monthly settlements shall complete a module for each month of the quarter;
sl	• izključno mesečna obdobna plačila, morajo izpolniti obrazec za vsak mesec v trimesečju;

en	Indicate the VAT number of the tax subject.
sl	Navedite identifikacijsko številko za DDV davčnega zavezanca.

en	In the case in which among the said activities there is one for which exemption from the presentation of the annual VAT declaration is provided and, consequently, from the present Communication, the data of this latter activity shall not be included in the Communication to present relative to the other activities which are obliged to submit declarations.
sl	V primeru, da je za eno od omenjenih dejavnosti predvidena oprostitev predložitve letne napovedi DDV-ja in torej tudi oprostitev oddaje pričujoče prijave, se podatki za to dejavnost ne smejo navesti v poročilu, ki ga zavezanec vroči za druge dejavnosti, za katere velja obveznost poročanja.

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

en	Indicate any amount to debt not paid in the prior period as long as it is not more than €25.82.
sl	Navedite morebitni znesek v breme, ki ni bil poravnan v preteklem obdobju, saj ni presegal 25,82 evrov.

en	The data processor may rely on appointed "processors."
sl	il titolare del trattamento può avvalersi di soggetti nominati "responsabili".

en	This box must also be ticked in the hypothesis in which, following the interruption of the group VAT payment during the year, the controlling entity or company reports in the VP8 line any credit surplus transferred to the group and not compensated used in deduction in its subsequent periodic liquidations.
sl	To polje je treba prečrtati tudi v primeru, da po prekinitvi plačila skupinskega DDV-ja med letom obvladujoči subjekt ali družba poroča v vrstici VP8 kakršen koli presežek, prenesen v skupino in ne kompenziran, ki on odbije pri nadaljnjih obdobnih plačilih.

en	In addition, other acquisitions of deferred liabilities are included in the row, as well as those with un-deductible VAT.
sl	V vrstico so poleg tega vključeni tudi nakupi s preloženo izterljivostjo ter nakupi z neodbitnim DDV.

en	B) Taxpayers with different periods (both monthly and quarterly)
sl	B) Zavezanci z različno pogostostjo poročanja (mesečno ali četrtletno)

en	The taxpayers who have entrusted their accounting to third parties may make monthly VAT settlements with reference to the operations performed in the second month prior.
sl	Zavezanci, ki so vodenje svojega knjigovodstva zaupali drugim, lahko opravijo mesečna plačila DDV-ja s sklicem na posle, izvedene v drugem preteklem mesecu.

en	This assumption includes, for example, the company appointed tax representative from a non-resident subject pursuant to art. 17, third paragraph, the company that indicates the charge code 9, in the quality of the recipient company (of the divided company) or merging company (of the merged company), the company which presents the Communication as the negotiating representative of the taxpayer.
sl	V ta primer se na primer uvrščajo družbe, ki so bile imenovane za davčne predstavnike s strani subjekta nerezidenta, na podlagi 17. čl., drugi odstavek, družbe, ki navajajo šifro funkcije 9 kot družbe koristniki (razcepljene družbe) ali pridružene družbe (pripojene družbe), družbe, ki predstavijo prijavo kot posredniški predstavnik zavezanca.

en	Indicate the amount of VAT relative to acquisitions registered for which the right of deduction from the reference period is exercised.
sl	Navedite znesek DDV za knjižene nakupe, za katere je zavezanec uveljavljal pravico do odbitka v sklicnem obdobju.

en	Row VP3 - Total passive operations
sl	Vrstica VP3 - Skupaj pasivni posli

en	The taxpayer who makes, for the different activities performed, both monthly and quarterly periodic settlements, in a general way, presents the Communication with distinct modules (monthly and quarterly) with reference to the respective settlements.
sl	Davčni zavezanec, ki za različne izvajane dejavnosti opravlja tako mesečna kot četrtletna obdobna plačila, mora na splošno predložiti obvestilo na ločenih obrazcih (mesečnih in četrtletnih) s sklicem na posamezna plačila.

en	In the particular case of prepayment, for tax compensation purposes, of the quarterly periodic settlement in coincidence with that relative to the third month of each calendar quarter (March, June, September and December for individual taxpayers under art. 74, paragraph 4), the Communication shall be presented, summarising in a single module, the periodic settlement relative to the third month and that relating to the quarter referring to all of the activities performed, indicating both the periods in the corresponding fields (example: joint settlement month of March-first quarter, indicate a value of "03" in the "Month" field, and "1" in the "Quarter" field of row VP1).
sl	Zlasti v primeru akontacij mora davčni zavezanec za namen kompenzacije davka, obdobnega trimesečnega plačila, ki sovpada s plačilom v tretjem mesecu vsakega koledarskega četrtletja (marec, junij, september in december za davčne zavezance, glej 4. odstavek 74. člena), predložiti obvestilo na enem samem obrazcu, ki vsebuje povzetek obdobnega plačila za tretji mesec, ter plačila za četrtletje, in se nanaša na vse izvajane dejavnosti, ter označiti obe obdobji v ustrezajočih poljih (primer: skupno plačilo v mesecu marcu - prvo četrtletje, navedite vrednost "03" v polju "Mesec" in "1" v polju "Četrtletje" v vrstici VP1).

en	In addition, they may be published with the methods laid down by the combined provisions of articles 69 of the Decree of the President of the Republic n. 600 of 29 September 1973, as amended by Law n. 133 of 6 August 2008 and 66-bis of the Decree of the President of the Republic n. 633 of 26 October 1972.
sl	69 del d.P.R. n. 600 del 29 settembre 1973, così come modificato dalla legge n. 133 del 6 agosto 2008 e 66-bis del d.P.R. n. 633 del 26 ottobre 1972.

en	• the second containing the data of the settlements made by the legal predecessor in the fraction of the quarter referred to by the Communication and until the final settlement paid before the extraordinary operation or transformation; in this Communication, the data relative to incorporated, divided, transferring, etc. subjects shall be indicated in the taxpayer reserved area, while in the declarer reserved area is input data of the subject resulting from the transformation, showing a value of "9" in the Charge code field.
sl	• druga prijava mora vsebovati podatke o plačilih, ki jih je izvedel odstopnik v delu četrtletja, na katerega se nanaša prijava, vse do zadnjega izvedenega plačila pred izrednim poslom ali preoblikovanjem; v tej prijavi mora zavezanec navesti, v delu, ki je rezerviran za zavezanca, podatke o pripojeni, razcepljeni, doprinesni itd. družbi, medtem ko se v preglednici, namenjeni prijavitelju, navedejo podatki subjekta, ki je nastal kot posledica preoblikovanja, ter vrednost 9 v polju, kamor se mora vpisati šifra funkcije.

en	In addition to its own Communication, the parent corporation or company shall also present a periodic Communication barring the "Group settlement" field of the title page, without completing the "VAT number of the parent company (group VAT settlement)" field.
sl	Poleg lastne Prijave mora matična ustanova ali gospodarska družba oddati tudi obdobno prijavo, v kateri prečrta okence "Skupno plačilo" na naslovni strani, in ne izpolni polja "Identifikacijska številka za DDV matične družbe (skupno plačilo DDV)".

en	Indicate the amount of VAT to debit, relative to the operations made in the reference period, for which VAT is collectable, or relative to previous operations for which the tax has become collectable in the same period, noted in the invoice or payments registers, or, in any case, subject to registration.
sl	Navesti znesek izterljivega DDV, ki se nanaša na posle, izvedene v referenčnem obdobju, za katere se je pojavila izterljivost, oziroma ki se nanaša na predhodno izpeljane operacije, za katere je davek postal izterljiv v odgovarjajočem obdobju, in ki so zapisane v registru izdanih faktur ali protivrednosti ali ki so na vsak način podvržene registraciji.

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

en	• "4" subjects operating in the telecommunications sectors, water supply, electricity, waste collection and disposal, etc.
sl	• "4" subjekti, ki delujejo v sektorjih telekomunikacij, oskrbe z vodo, elektrike, zbiranja in odstranjevanja odpadkov itd. Upoštevajte, da v primeru nadzorovanih ustanov ali podjetij, ki sodelujejo v postopku skupnega plačila DDV cele skupine,

en	This row shall not be completed by quarterly taxpayers under the cited art. 7, relative to the 4th quarter (see paragraph "Taxpayers with quarterly settlements").
sl	Te vrstice ne smejo izpolniti zavezanci, ki izvajajo trimesečna plačila, opredeljeni v že navedenem 7. členu, glede na 4. četrtletje (glej točko "Zavezanci s četrtletnimi plačili").

en	In the presence of a stable organization in Italy of a non-resident subject, a Communication shall be presented, with reference to the data of the operations attributable to, it carried out in the quarter.
sl	V primeru stabilne organizacije subjekta nerezidenta v Italiji mora zavezanec vročiti prijavo podatkov DDV z navedbo podatkov poslov, izpeljanih v teku četrtletja.

en	The present framework must be completed only in the case in which the declarer (which signs the Communication) is a different subject from the taxpayer referred to in the Communication.
sl	Pričujočo preglednico izpolnite samo v primeru, da je prijavitelj (zavezanec, ki podpiše prijavo) drugačni subjekt od zavezanca, na katerega se nanaša prijava.

en	These completion methods remain valid for the period in which the declaring corporation or company participates in the group VAT settlement procedure; instead, for the successive periods after the aforementioned settlement procedure, the Communication is analogously completed by ordinary taxpayers.
sl	Tak način izpolnjevanja ostane v veljavi za obdobje, v katerem prijavna ustanova ali družba sodeluje v postopku plačila DDV za celo skupino podjetij; za obdobja po izstopu iz pravkar omenjenega postopka skupnega plačila se prijava izpolni podobno, kot to velja za redne davčne zavezance.

en	In the event that the claimant has reported in the line VP8 of his or her own Notice the credit accrued by the claimant in the last periodic liquidation, the box "Extraordinary operations", in line VP1 of the VP framework, must be ticked.
sl	V primeru, da je pravni naslednik v vrstici VP8 svoje Prijave poročal o kreditu, ki ga je pobral pravni predhodnik v zadnjem odbdobnem plačilu, se mora označiti polje "Izredni posli" v vrstici VP1 preglednice VP.

en	The parent corporation or company and the controlled corporation or company that participate in the group VAT settlement procedure pursuant to the last paragraph of art. 73 for the period of the year referred to in the Communication, shall individually present their own Communications, indicating, in the "General data" section of the title page, in the "VAT number of the parent company (group VAT settlement)" field, the VAT number of the parent company and indicating the amounts to debt or credit transferred in the reference period respectively in column 1 or column 2 of row VP14.
sl	Matična ustanova ali gospodarska družba ter ustanove ali gospodarske pod nadzorom, ki so v obdobju, na katerega se nanaša Prijava, pristopile k proceduri obračuna DDV za celo skupino podjetij, v skladu z zadnjim odstavkom 73. člena, predložijo vsaka svojo samostojno Prijavo, z navedbo v polju "Identifikacijska številka za DDV matične družbe (skupno plačilo DDV)" v razdelku "Splošni podatki" na naslovni strani, identifikacijsko številko DDV matične družbe, ter navesti zneske kreditov ali dolgov, prenesene v referenčno obdobje, v stolpec 1 ali stolpec 2 vrstice VP14.

en	PERIODIC GROUP COMMUNICATION
sl	OBDOBNO OBVESTILO SKUPINE

en	Tick the box in the case in which the Communication refers to the group VAT settlement.
sl	Označite okence v primeru, da se Prijava nanaša na skupno plačilo DDV cele skupine podjetij.

en	INSOLVENCY PRACTITIONERS AND LIQUIDATORS
sl	STEČAJNI UPRAVITELJI ALI LIKVIDACIJSKI UPRAVITELJI

en	In the particular assumption in which the taxpayer intends to "exclude" a part or the entire amount of the VAT credit, countervailable from the previous year's declaration, previously indicated in row VP9 and not yet used, from the VAT accounting (for compensation through model F24), the taxpayer must complete row VP9 of the present Communication, reporting the amount of the credit to exclude, preceded by the minus sign.
sl	V posebnem primeru, ko namerava davčni zavezanec pri knjigovodstvu DDV (za kompenzacijo z obračunskim obrazcem F24) "izločiti" en del ali celoten znesek DDV v dobro, ki ga je mogoče kompenzirati in izhaja iz lanskoletne davčne napovedi, že navedene v vrstici VP9, ki se še ni uporabil, mora izpolniti vrstico VP9 v pričujoči prijavi in navesti znesek kredita, ki ga bo izločil, z znakom minus pred tem zneskom.

en	Passive subjects not obliged to present the annual VAT declaration or make periodic settlements are exempt from the presentation of the Communication, as long as, in the course of the year, the previously mentioned exemption conditions are not eliminated.
sl	Predložitve Prijave so oproščeni zavezanci, ki niso dolžni oddati letne napovedi DDV-ja ali opraviti obdobnih plačil, pod pogojem, da se navedeni pogoji za oprostitev med letom niso spremenili.

en	Reserved for the responsible party
sl	riservato all'incaricato - izpolni pooblaščenec

en	It should be noted that the lack of requirements for the use of the group settlement takes effect from the periodic settlement relative to the month or quarter in which it happens (for example, the company which lacks the requirements in the course of the month of May, if it makes monthly settlements, shall indicate number "04" in the Communication relative to the second quarter of the year because the control is considered to have been exercised until the month of April; if, however, it makes quarterly settlements, it must indicate number "03" in the Communication relative to the second quarter of the year because the control is considered to have ended with the first quarter).
sl	Opozarjamo, da prenehanje pogojev za uveljavljanje postopka plačila kot skupina učinkuje od obdobnega plačila za mesec ali trimesečje v katerem se je izkazalo (npr.družba do katere ni bila izvedena kontrola v teku meseca maja, mora, če izvaja mesečna plačila, v prijavi, ki se nanaša na drugo trimesečje v letu, navesti številko 04, ker šteje, da je bila kontrola izvedena do meseca aprila, če pa so bila izvedena trimesečna plačila, mora navesti številko 03, ker šteje, da je kontrola prenehala s prvim tromesečjem).

en	For example, in case of a company with quarterly settlements that leave the group VAT settlement in the month of May, the Communication of the second quarter shall show a value of "03" in the "Last month" field of the title page, and the "VAT number of the parent company (group VAT settlement)" field is not completed.
sl	V primeru podjetja, ki je podvrženo četrtletnemu plačilu DDV-ja in je izstopilo iz postopka skupnega plačila DDV-ja v mesecu maju, mora Prijava, ki se nanaša na drugo četrtletje, v polju "Zadnji mesec" na naslovni strani vsebovati vrednost "03", polje "Identifikacijska številka za DDV matične družbe (skupno plačilo DDV)" pa se ne izpolni.

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

en	If the Communication is presented on behalf of a corporation or company that has participated in the group VAT settlement procedure in the quarter under the last paragraph of art. 73, indicate the VAT number of the parent corporation or company (also in the Communication presented by the latter subject for their own individual position.
sl	Če prijavo predloži del ustanove ali trgovske družbe, ki je v četrtletju izkoristila postopek plačila DDV celotne skupine podjetij v skladu z zadnjim odstavkom 73. člena, navedite identifikacijsko številko za DDV matične ustanove ali družbe (tudi v Prijavi, ki jo predloži ta zadnje za uskladitev lastne pozicije).

en	TAXPAYERS WITH ACCOUNTING FROM THIRD PARTIES
sl	ZAVEZANCI, KATERIM VODIJO KNJIGOVODSTVO TRETJE OSEBE

en	Extraordinary operation or transformation occurring during the subject quarter of the Communication
sl	Izredni posli ali spremembe, nastale v četrtletju, ki je predmet prijave

en	COMMUNICATION OF THE BODIES OR COMPANIES ADHERING TO THE GROUP VAT SETTLEMENT PROCEDURE
sl	OBVESTILO USTANOV ALI DRUŽB, KI PROSTOPIJO K OBRAČUNU DDV ZA CELO SKUPINO PODJETIJ

en	This box must also be ticked if the claimant has a share in the VP9 line or the entire amount of credit arising from the VAT annual declaration of the claimant, relative to the previous year that indicated on the title page, transferred, in whole or in part, following the extraordinary operation.
sl	To polje je treba označiti tudi, kadar pravni naslednik v vrstici VP9 poroča odstotek ali celoten znesek kredita, ki izhaja iz letne napovedi DDV-ja pravnega predhodnika, glede na leto pred tem, ki je navedeno na naslovnici, in ki je bil po izrednem poslu popolnoma ali deloma prenesen.

en	or to credit
sl	CREDItI - V DoBRo

en	The taxpayers who perform quarterly settlements, pursuant to art. 7 of the Decree of the President of the Republic n. 542 of 14 October 1999 must present the Communication also for the fourth calendar quarter, without taking into account any rectifying operations or adjustments to make at the time of the annual declaration (for example, the definitive pro-rating calculation).
sl	št. 542 z dne 14. oktobra 1999, morajo predložiti prijavo tudi za zadnje koledarsko četrtletje, pri čemer se ne upoštevajo morebitni popravki in izravnave, ki se morajo opraviti ob oddaji letne napovedi (na primer končni izračun posameznega obroka).

en	The responsible party shall:
sl	Pooblaščenec mora:

en	"04" if monthly, "03" if quarterly); instead, if the procedure continues for the entire tax year with separate accounting with respect to that of the merging company, indicate "13" in each Communication of the merged parent corporation or company, submitted by the merging company (see Ministerial Resolution 363998 of 26 December 1986).
sl	Če pa se postopek nadaljuje za celo davčno leto z ločenim knjigovodstvom glede na pripojitveno družbo, mora biti številka "13" navedena v vsaki Prijavi kontrolne pripojene družbe (ki jo predloži pripojitvena družba) in številka 12 pri napovedih kontroliranih družb (ministrski sklep 363998 z dne 26. decembra 1986).

en	PRESENTATION METHOD AND TERMS
sl	NAČINI IN ROKI ZA PREDLOŽITEV

en	• both monthly and quarterly settlements (in the case of separate accounting) shall complete a module for each month and a module for the quarter (in the particular case of advance payment of the quarterly settlement in coincidence with that relative to the third month of each calendar quarter, for the purposes of tax compensation, see the instructions under point B) of the "Taxpayers with separate accounting" paragraph).
sl	• bodisi mesečna kot trimesečna plačila (v primeru ločenega knjigovodstva) se mora izpolniti obrazec za vsak mesec in obrazec za četrtletje (v posebnem primeru akontacije za namene izravnave davka, trimesečnega obdobnega plačila, ki sovpada s plačilom za tretji mesec vsakega koledarskega četrtletja si oglejte navodila v točki B) odstavka "Zavezanci z ločenim knjigovodstvom").

en	Row VP14 - VAT to pay or to credit
sl	Vrstica VP14 - DDV za plačilo ali v dobro

en	CARRY OVER OF VAT CREDIT IN THE COURSE OF THE YEAR
sl	PRENOS DOBROPISA DDV-JA V TEKU LETA

en	It is highlighted that, in the particular assumption of controlled corporations or companies exiting from the group after the date of 27 December (final date established for the payment of the VAT deposit), for example, following incorporation of a company controlled by art of a company external to the group, in the Communication relative to the last settlement of the year that the parent corporation or company must present for the group, row VP13 must be completed after the quota of the deposit by the same due for the controlled company having left the group, and the "Last month" field of the "General data" section of the title page must indicate code "99".
sl	Poudariti velja, da se mora v konkretnem primeru nadzorovanih ustanov ali družb, ki so izstopile iz skupine po 27. decembru (skrajni rok za plačilo akontacije DDV), na primer kot posledica pridružitve nadzorovane družbe drugi družbi, ki ni član skupine, v Prijavi, ki se nanaša na zadnje plačilo v letu, ki ga je morala nadzorovana ustanova ali družba predložiti za skupino, v vrstico VP13 vpisati neto znesek deleža akontacije družbe, ki je zapustila skupino, v polje "Zadnji mesec" v razdelku "Splošni podatki" na naslovni strani pa navesti šifro 99.

en	In the assumption in which the particular regime adopted does not provide the deduction of the tax (for example, used asset schemes), row VP5 is not completed in relation to the operations to which that regime applies.
sl	V primerih, ko posebni režim ne predvideva odbitka davka (na primer režim rabljenih dobrin, posebni režim za potovalne in turistične agencije, posebni režim za prireditvene dejavnosti) zavezanec seveda ne izpolni vrstice VP5 v zvezi z operacijami, za katere se uveljavi omenjeni režim.

en	VAT of the parent company (group VAT settlement)
sl	Identifikacijska številka za DDV matične družbe (plačilo DDV celotne skupine podjetij)

en	Obligation to telematic presentation
sl	imPegno AllA PreSentAzione telemAticA oBvezA zA eleKtronSKo PoŠilJAnJe

en	CREDITS
sl	PodAtKi

en	The insolvency practitioner and the liquidator (in the case of receivership) shall present the Communication only if in the reference period (month or quarter) they have registered taxable operations for which periodic settlements are required under art. 74-bis, second paragraph.Therefore, the Communication is presented only for the periods in which the corresponding periodic settlements have been made.
sl	Stečajni ali likvidacijski upravitelj (v primeru prisilnega administrativnega stečaja) mora Obvestilo predložiti le, če je v poročevalskem obdobju (mesec ali četrtletje) prišlo do obdavčljivih transakcij, za katere je potrebno opraviti obdobna plačila v skladu z drugim odstavkom člena 74-bis.

en	With regard to the Communication relating to the 4th quarter, the parent company shall not include the data relating to sales (debt or credit) regarding the corporations or companies with quarterly settlements, pursuant to art. 7 of the Decree of the President of the Republic n. 542 of 14 October 1999, because these latter converge in the annual declaration.
sl	V zvezi s Prijavo za 4. četrtletje, matična družba ne sme vključiti podatkov, povezanih z bilancami (debetno ali kreditno) podjetij, ki so podvržena četrtletnemu plačilu, kot je to predvideno v 7. členu O.P.R.

en	Row VP11 - Tax credits
sl	Vrstica VP11 - Davčni dobropisi

en	Purpose of the processing
sl	Odgovorni za obdelavo

en	The tax representatives of non-resident subjects, appointed pursuant to art. 17, third paragraph, are obliged to present the Communication with the indication of the data of the settlements paid in the quarter referred to in the same, and indicating Charge code "6" in the declarer field.
sl	Davčni zastopniki subjektov nerezidentov, ki so določeni na podlagi 17. čl., drugi odstavek, morajo vročiti prijavo podatkov DDV z navedbo podatkov o plačilih, opravljenih v četrtletju, na katerega se nanaša prijava podatkov.

en	Tax credits
sl	Davčna številka

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

en	Indicate the total amount of the internal, inter-communal and imported acquisitions relative to assets and services resulting from the invoices and customs importation bills, after the VAT, noted in the reference period in the acquisitions register under art. 25, or in other registers provided by the provisions regarding particular regimes.
sl	Navedite skupni znesek, po odštetju DDV, nakupov znotraj države, znotraj skupnosti in v sklopu uvozov, ki so pomembni za učinke DDV, ki se nanašajo na dobrine in storitve, ki izhajajo iz faktur in iz carinskih dokumentov uvoza, ki so podvržene registracij v referenčnem letu v registru nakupov, na podlagi 25. čl., oziroma ki so zapisani v drugih predvidenih registrih, ki jih predvidevajo določila v zvezi s posebnimi režimi.

en	day month year
sl	ultimo mese zadnji mesec

en	Row VP9 - Credit prior year
sl	Vrstica VP9 - Znesek v dobro iz prejšnjega leta

en	These rows, with the exception of VP12, must, however, be completed by the sub-suppliers that perform quarterly settlements pursuant to art. 7 of the Decree of the President of the Republic n. 542 of 14 October 1999, and that have implemented the facilitating provisions under art. 74, paragraph 5.
sl	Te vrstice, z izjemo vrstice VP12, pa morajo izpolniti podizvajalci, ki izvedejo četrtletna plačila, kot je določeno v 7. členu O.P.R.

en	The described completion method also regards the Communication presented by the corporation or parent company, containing the data of the periodic VAT settlement for the entire group of which it takes part, both corporations and companies following monthly settlements, as well as quarterly settlements.
sl	Opisani način izpolnjevanja velja tudi za obvestila, ki ga predloži nadzorovana ustanova ali nadzorovana poslovna družba, in ki vsebuje podatke za obdobno plačilo DDV-ja za celotno skupino, katere sestavni del je takšna ustanova ali družba, bodisi da mora opraviti mesečna plačila, kot da je podvržena režimu trimesečnih plačil.

en	• in row VP5, the total amount of the VAT credits transferred for the period by all the subjects adhering to the group VAT set
sl	• v vrstici VP5, skupni znesek terjatev DDV, prenesenih v obdobju, nastalih s strani vseh subjektov, ki sodelujejo v postopku skupnega plačila DDV, (vrstica VP14, stolpec 2).

en	Tax code of the declaring company
sl	Codice fiscale società dichiarante - Davčna številka družbe prijaviteljice

en	Indicate the amount of VAT credit countervailable pursuant to Legislative Decree n. 241/1997, which is brought to the deduction in the settlement of the period, resulting from the declaration of the previous year, net of quota already brought in deduction in the settlements of previous periods of the same calendar year.
sl	št. 241/1997, ki se odšteje pri plačilu za obdobje in izhaja iz letne napovedi za prejšnje leto, brez deleža, ki se je že odbil pri plačilih za prejšnja obdobja v istem koledarskem letu.

en	These taxpayers shall present the Communication summarising in the module relative to each period (month or quarter) all the activities for which the subject maintains separate accounting.
sl	A) Zavezanci z isto pogostostjo poročanja (mesečno ali četrtletno) Ti zavezanci morajo predložiti obvestilo s povzetkom na ustreznem obrazcu za vsako obdobje (mesec ali četrtletje) za vse dejavnosti, za katere zavezanec vodi ločeno knjigovodstvo.

en	Row VP12 - Interest due for quarterly settlement
sl	Vrstica VP12 - Dolgovane obresti za trimesečna plačila

en	In this assumption, Charge code "1" shall be indicated in the declarer field.
sl	V tem primeru mora zavezanec v pripadajočem okencu navesti šifro funkcije 1.

en	In the particular case of advance payment, for the purposes of tax compensation, of the periodic quarterly settlement in coincidence with that of the third month of each calendar quarter, both of the aforementioned columns are completed according to the indications provided in point B) of the "Taxpayers with separate accounting" paragraph.
sl	V konkretnem primeru akontacije se morajo za namene izravnave davka, trimesečnega obdobnega plačila, ki sovpada s plačilom za tretji mesec vsakega koledarskega četrtletja, izpolniti omenjeni stolpci po navodilih, navedenih v točki B) odstavka "Zavezanci z ločenim knjigovodstvom").

en	Row VP4 - collectible VAT
sl	Vrstica VP4 - Izterljivi DDV

en	VP7 Debt of the prior period not in excess of €25.82
sl	Debito periodo precedente non superiore 25,82 euro Dolg iz preteklega obdobja, ki ne presega 25,82 evrov

en	COMMUNICATION OF SUCCESS OF TELEMATIC PRESENTATION
sl	OBVESTILO O OPRAVLJENI PREDLOŽITVI PO TELEMATSKI POTI

en	Non-resident subjects directly identified in Italy pursuant to art. 35-ter, are obliged to present the Communication with reference to the operations they made in the quarter.
sl	Subjekti ne rezidenti, ki so neposredno identificirani v Italiji, na podlagi 35-ter.

en	The taxpayers who make quarterly settlements, pursuant to art. 7 of the Decree of the President of the Republic n. 542 of 14 October 1999, must indicate a value of "5" in column 2 with reference to the fourth calendar quarter.
sl	št. 542 z dne 14. oktobra 1999, morajo navesti v stolpcu 2 vrednost "5" s sklicem na četrto koledarsko trimesečje.

en	Indicate the total amount of the active operations (sales of assets and provision of services) after VAT, made in the reference period, including those to deferred liabilities, relevant to the VAT effects (taxable, not taxable, exempt, etc.) noted in the register of issued invoices, or in that of payments or, in any case, subject to registration, to the exclusion of those exempt made by the subjects who have taken advantage of the provision by payments under art. 36-bis (exempted operations are, however, indicated under numbers 11, 18 and 19 of art. 10, for which there remains an obligation of invoicing and registration).
sl	Navedite skupni znesek aktivnih poslov, po odbitem DDV (prodaja blaga in nudenje storitev) znotraj države, znotraj Skupnosti in v sklopu izvozov, ki so bile izpeljane v referenčnem obdobju, vključno s tistimi s preloženo izterljivostjo, ki so pomembne za učinke DDV in ki so zapisane v registru izdanih faktur ali v registru stroškov ali so v vsakem primeru podvržene knjiženju, z izjemo tistih, ki so oproščene davka in za katere zavezanec uveljavi oprostitev plačila v skladu s 36-bis.

en	Tax code of the responsible party
sl	Codice fiscale dell'incaricato Davčna številka pooblaščenca

en	Consequently, the taxpayers who make quarterly settlements pursuant both to art. 7 of the Decree of the President of the Republic n. 542 of 14 October 1999 and art. 74, paragraph 4, must complete two distinct modules of the VP framework relating to the fourth quarter.
sl	št. 542 z dne 14. oktobra 1999, kot tudi v skladu z 4. točko, 74. člena, izpolniti dva različna obrazca preglednice VP v zvezi z zadnjim četrtletjem.

en	Indicate the amount of interest due, equal to 1%, calculated on the taxes due under art. 7 of the Decree of the President of the Republic n. 542 of 14 October 1999, relative to the quarterly settlement.
sl	Navedite znesek dolgovanih obresti v višini 1%, izračunanih na zneskih za plačilo v skladu s 7. členom O.P.R.

en	INTRODUCTION
sl	Podpis

en	The amounts must be reflected in euro, rounded up if the decimal is equal to or greater than 50 cents or rounded down, if it is less than this limit.
sl	Zavezanec zapiše zneske v evrih tako, da zaokroži vsoto navzgor, ko je decimalno število enako ali večje od 50 centov evra in navzdol, ko je decimalno število manjše od omenjene meje.

en	the data refer;
sl	našajo podatki;

en	FOREWORD
sl	NAVODILA

en	The box must indicate the total number of guarantees provided.
sl	V okencu mora zavezanec navesti skupno število garancij.

en	For further clarifications, please refer to the instruction booklet for the completion of the annual VAT return form 2010.
sl	Za dodatna pojasnila, preglej snopič navodil za izpolnitev obrazca letne prijave DDV/2010.

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

en	If there are more than 11 controlled companies, other summary forms must be used, in which completion of the first box, reserved for the controlling company, and the box "Attached to VAT form 26LP/2010", must be omitted.
sl	V primeru, da je več kot 11 nadzorovanih družb, se uporabi več obrazcev, v katerih se ne izpolni prvo preglednico, ki je namenjena nadzorujoči družbi ter preglednice "Priloge k preglednici DDV 26LP/2010".

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

en	ATTACHED TO VAT FORM 26LP/2010
sl	MOD. IVA 26 LP/2010

en	The form must be returned by the controlling company to the local tax collection agency in relation to its own tax domicile within the terms set forth by provisions currently in force for the submission of the annual VAT return (30 September 2010).
sl	Nadzorujoča družba mora vročiti obrazec odgovornemu agentu za dviganje davkov, na podlagi svojega davčnega bivališča v roku enakih terminov, kot jih določajo veljavna določila za vročitev letne prijave DDV (30. septembra 2010).

en	- the VAT registration number of the company to which
sl	Vsaka preglednica mora vsebovati: - identifikacijska številka DDV družbe, na katero se na

en	Indicate the company name and tax code of the controlling body or company in the upper part of the form.
sl	V zgornjem delu obrazca je treba navesti ime in davčno številko ustanova ali kontrolna družba.

en	Note that among these guarantees it is necessary to include the guarantee which relates to the credit transferred to group payment by the controlling company, resulting from line VK24 of its own return; - the guarantee provided by the controlling company for any excess group credit paid for the previous year (line VS30 of the VAT form 26PR/2010).
sl	Poudarjamo, da med temi garancijami je treba vključiti tudi garancijo presežka kredita, ki jo je nadzorujoča družba prenesla pri skupnem, in ki je navedena v vrstici VK24 prijave družbe; - garancije nadzorujoče družbe za morebitne kompenzirane presežke kredita skupine podjetij iz prejšnjega leta (vrstica VS30 pregleda DDV 26PR/2010).

en	Note that a copy of the VAT form 26PR/2010, bearing the original signature, must be enclosed with the VAT form 26LP/2010 submitted, also if it does not contain a request for a group VAT refund.
sl	Spominjamo, da kopijo pregleda DDV 26PR/2010, s podpisom na originalnem dokumentu, mora zavezanec priložiti obrazcu DDV 26LP/2010, tudi v primeru, da ne vsebuje prošnje za povračilo DDV za celotno skupino podjetij.

en	- at lines VK22 and VK23, respectively, the excess debt or credit transferred, carried forward from lines VK22 and VK23 of the annual return of each single company; - in the box "Calculation of advance payment", the total amount of the resulting debts or credits transferred to the group for the controlling body or company for the purposes of calculating the advance payment to be made (cp.
sl	- v vrsticah od 1 do 12 zneski v dobro ali v breme vsake družbe, ki uveljavi obračun DDV za celotno skupino podjetij; - v vrstico "Letni proračun" navedite kredit ali dolg, ki je bil prenesen med letno prijavo, in ki izhaja iz odgovarjajoče vrstice letne prijave vsake družbe (vrstica VX2 oziroma vrstica VX1); - v vrstici VK22 in VK23, vpišite prenesene presežne izgube in presežni znesek, ki jih navajata vrstici VK22 in VK23 letne prijave vsake posamezne družbe; - v preglednico "Izračun akontacije" navedite, za vsako družbo, skupni znesek vsot v breme ali v dobro prenesen na skupino, ki je lahko koristen za nadzorovano ustanovo pri določanju plačila akontacije (Primerjaj ministrsko okrožnico št. 52, z dne 3. decembra 1991).

en	The following documents must be enclosed with the VAT form 26LP/2010, as already stated in the introductory remarks: - a copy of the VATform 26PR/2010, completed in the annual return of the parent company, with original signature; - the guarantees required by article 6 of the Ministerial Decree of December 13, 1979 regarding excess credits transferred from companies adhering to group payments that were set-off, for VAT purposes, in 2008.
sl	Obrazcu DDV 26LP/2010 mora zavezanec priložiti, kot smo že omenili v uvodu: - kopijo pregleda DDV 26PR/2010, izpolnjen v letni prijavi s strani vodilne družbe, s podpisom na originalnem dokumentu; - garancije, ki jih določa 6. člen M.O. z dne 13. decembra 1979, in ki se nanašajo na presežke kredita, ki so jih prenesle družbe, ki se udeležijo skupnega in ki so prejele kompenzacijo za DDV v letu 2009.

en	The first is reserved for data regarding the controlling company.
sl	Obrazec je razdeljen na 12 preglednic, od katerih je prva namenjena podatkom kontrolne družbe.

en	TERMS OF SUBMISSION
sl	NAVODILA ZA IZPOLNITEV

en	MONTH CREDIT AMOUNT
sl	IMPORTO A CREDITO ZNESKI V DOBRO

en	CONTROLLING COMPANY
sl	Agencija za Prihodke

en	CALCULATION OF ADVANCE PAYMENT
sl	OBDOBNIH IZPLAČIL

en	VAT Registration Number
sl	N. Partita IVA - Identifikacijska številka DDV

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

en	The VAT form 26LP/2010, which provides a summary of periodic payments made by companies participating in group VAT payments as per article 73, must be submitted by the parent company to the local tax collection agency, together with the VAT form 26PR/2010 and any other guarantees provided by companies participating in the procedure with regard to excess credit set-off.
sl	V skladu s 73. čl., mora vodilna družba vročiti odgovornemu za dviganje davkov na teritoriju, skupaj s pregledom DDV 26PR/2010 in z morebitnimi garancijami družb, ki se udeležijo postopka za kompenzirane presežne zneske, tudi obrazec DDV 26LP/2010, ki vsebuje pregled obdobnih izplačil družb udeleženk pri postopku plačila DDV za celo skupino podjetij.

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

en	SECTION 2 Operations
sl	RAZDELEK 2 Operacije

en	in accordance with the decree of 30 July 2009;
sl	1. odstavka 74. člena) v skladu z dekretom z dne 30. julija 2009;

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

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

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

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

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

en	The following must also be included:
sl	Poleg tega je treba vključiti:

en	• domestic and intra-community purchases and imports of scrap, industrial gold, pure sil
sl	• notranji nakupi, nakupi znotraj EU in uvoz železnine, industrijskega zlata, čistega sre

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

en	Cooperatives and their consortia recorded on prefectural registers and in the cooperative's records
sl	Zadružne družbe, njihovi konzorciji, vpisani v register prefekta in v seznam zadrug

en	GEIE (European Groups of Economic Interest) Public limited companies, special companies and consortia as defined in articles 31, 113, 114, 115 and 116 of the Legislative Decree of August 18, 2000, n. 267 (Consolidate Act regarding the regulation of local authorities) Condominiums
sl	GEIE/EGIZ (Evropska gospodarska interesna združenja) Delniške družbe, posebne družbe in konzorciji v skladu z 31., 113., 114., 115. in 116. členom zakonodajnega odloka št. 267 z dne 18. avgusta 2000 (prečiščeno besedilo zakonov o ureditvi lokalnih ustanov) Solastništvo zgradb

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

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

en	• purchase of services provided by subcontractors in the construction sector without tax in accor
sl	• nakup storitev, ki jih nudijo podzakupniki na gradbeniškem področju, brez bremenitve davka,

en	If the term indicated above falls on a Saturday or a non-working day, the term is extended to the first working day following it.
sl	Če datum oddaje zapade na soboto ali na praznik, se rok premakne na prvi naslednji delovni dan.

en	dance with article 17, paragraph 6, letter a) (cp. Circular Letter no. 37 of December 29, 2006);
sl	v skladu s črko a) 6. odst. 17. čl. (primerjaj okrožnico št. 37 z dne 29. decembra 2006);

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

en	ver and investment gold that have become taxable as a result of the choice made;
sl	bra in zlata za investicije, ki so obdavčljivi po izbiri;

en	Line AF27 refunds requested during the year.
sl	Vrstica AF27zahtevana povračila med letom.

en	For further clarifications refer to the instructions for completing part VH of the annual VAT return.
sl	Za nadaljnje informacije poglejte navodila za izpolnitev obrazca VH letne prijave DDV.

en	Line AF7 amount of purchases of goods from San Marino.
sl	Vrstica AF7 znesek nakupa izdelkov iz San Marina.

en	Recognised associations
sl	Priznana združenja

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

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

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

en	Tax code of the intermediary
sl	Codice fiscale dell'intermediario Davčna številka posrednika

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

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

en	Line AF29 total amount of interest due to quarterly payments.
sl	Vrstica AF29 skupni znesek obresti, ki jih je treba plačati zaradi četrtletnih izplačil.

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

en	The declaration required by article 8, paragraph 4 of Presidential Decree no. 322 of 22 July 1998 as amended by article 10 of Decree Law no. 78 of 01 July 2009 must be submitted by the receivers or liquidators within four months of the date of appointment, exclusively through electronic means, directly or through qualified intermediaries in accordance with paragraphs 2-bis and 3 of article 3 of Presidential Decree no. 322 of 22 July 1998.
sl	št. 322 z dne 22. julija 1998, spremenjenega z 10. členom zakonskega odloka št. 78 z dne 1. julija 2009, morajo predložiti likvidacijski upravitelji v štirih mesecih od dneva imenovanja izključno v elektronski obliki, neposredno preko pooblaščenih posrednikov v skladu z 2-bis in 3.

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

en	Limited liability companies
sl	Družbe z omejeno odgovornostjo

en	For the taxpayers born abroad must be specified, instead of the municipality, the Country in which they were born, and leave the space for the province blank.
sl	Zavezanci, ki so se rodili v tuji državi namesto občine navedejo državo rojstva in ne izpolnijo polja, ki je namenjeno pokrajini.

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

en	NOTE For further information regarding the content of the various lines in this return, please refer to the clarifications provided in the general instruction booklet for the annual VAT return.
sl	POZOR Poglobljeno vsebino raznih vrstic pričujoče prijave preverite v pojasnilih v splošnem snopiču navodil za letno napoved DDV.

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

en	GENERAL CLASSIFICATION TABLE OF LEGAL NATURE
sl	SPLOŠNA TABELA ZA RAZVRSTITEV PRAVNEGA STATUSA

en	The following information must be included in the line:
sl	V vrstico je vključeno naslednje:

en	Other bodies and institutes with status of legal entity Consortia without status of legal entity
sl	Druge ustanove in zavodi, ki so pravne osebe Konzorciji, ki niso pravne osebe

en	These fields are to indicate telephone numbers and email address.
sl	V teh poljih zavezanec navede telefonske številke in naslove elektronske pošte.

en	• sales of cellular phones and microprocessors as provided for by article 17, paragraph
sl	• predaja mobilnih telefonov in mikroprocesorjev, skladno s črkama b) in c) 6. odstavka

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

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

en	Line AF32 indicate the total amount of periodic payments, including the payment of VAT on account and quarterly interest, as well as tax paid following amendment as provided for by article 13 of Legislative Decree no. 472 of 1997, relating to the year in which the bankruptcy proceeding began.
sl	Vrstica AF32 navedite celoten znesek rednih vplačil, vključno z akontacijo DVV in četrtletnimi obrestmi, kakor tudi vplačan davek po spremembi mnenja, skladno s 13. členom uredbe z zakonsko močjo št.472 iz leta 1997, ki se nanašata na leto začetka postopka plačilne nesposobnosti.

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

en	Associations and institutes for social security and assistance Autonomous companies for therapy, sojourns and tourism Regional, provincial and municipal companies and their consortia Companies, organisations and bodies established abroad otherwise unclassifiable with administrative headquarters or main activity in Italy Simple companies, as identified by article 5, paragraph 3, letter b), of the TUIR (Income Tax Consolidate Act)
sl	Pokojninske ustanove in zavodi ter za ustanove za socialno pomoč Samostojna podjetja za nego, bivanje in turizem Pokrajinska, deželna občinska podjetja in njihovi konzorciji Družbe, organizacije in ustanove, ustanovljeni v tujini, ki drugače niso razvrščeni s sedežem uprave v Italiji

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

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

en	Telephone numbers and email address
sl	Indirizzo di posta elettronica - Naslov elektronske pošte

en	Individuals
sl	Fizične osebe

en	• payments made by urban public transport operators (article 74, paragraph 1, letter e)
sl	• povračilo, ki ga plačajo izvajalci dejavnosti mestnega javnega prevoza oseb (črka e

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

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

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

en	Line AF28 the amount to indicate corresponds to deductible surpluses relating to both the tax year preceding the bankruptcy or forced administrative liquidation order and to the first three quarters of the year in which the bankruptcy proceedings began, utilised as set-off with the F24 form until the date of the bankruptcy or forced administrative liquidation order.
sl	Vrstica AF28 znesek, ki ga je potrebno navesti, ustreza odbitnim presežkom, ki se nanašajo tako na davčno obdobje pred stečajem ali prisilno upravno likvidacijo, kakor tudi na prva tri četrtletja leta, v katerem je bil začet postopek plačilne nesposobnosti, ki so bili uporabljeni pri kompenzaciji z obrazcem F24, vse do datuma razsodbe o stečaju ali prisilni upravni likvidaciji.

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

en	PART AF Sez.
sl	čl. Z.O.

en	SECTIONE 3 Payment of tax
sl	RAZDELEK 3 Izplačilo davka

en	Limited share partnerships Limited liability companies
sl	Družbe z omejeno odgovornostjo Delniške družbe

en	Interest owed in relation to the quarterly payments
sl	Interessi dovuti per liquidazioni trimestrali Obresti, ki jih je treba izplačati zaradi četrtletnih izplačil

en	The amount to indicate in this line must be calculated by applying the flat-rate payments which would have applied had they been made on domestic territory.
sl	Znesek, ki ga je treba navesti v pričujoči vrstici, se izračuna z uveljavitvijo pavšalnih odstotkov povračila, ki se lahko uveljavijo le, če so omenjene operacije izvedene znotraj državnih meja.

en	• considerations for intra-community purchases objectively not taxable, made without using the ceiling, including those relating to goods to be deposited in VAT warehouses, pursuant to article 50-bis, paragraph 4, letter a) of Decree Law no. 331/1993;
sl	• protivrednosti za nakupe znotraj EU, ki so objektivno neobdavčljivi in so bili izvedeni brez uporabe plafona, vključno s tistimi, ki se nanašajo na dobrine,, namenjene vključitvi v depozite DDV, v skladu s črko a) 4. odst. člena 50-bis Z.O.

en	Line AF20 amount of VAT relating to taxable operations, carried forward from line AF10, field 2.
sl	Vrstica AF20 višina DDV za obdavčene posle, vnesena v vrstico AF10, polje 2.

en	Non-profit capital-based amateur sports associations Trust
sl	Ljubiteljska športna društva, ustanovljena kot kapitalske nepridobitne družbe Trust (Monopolna združenja)

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

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

en	• sales of buildings or commercial properties as referred to in article 10, no. 8-ter, letters b) and d);
sl	• predaja stavb ali delov stavb, na podlagi črk b) in d) 8-ter odstavka 10. člena;

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

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

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

en	Charitable works and benevolent societies Other organisations of people and goods Trust
sl	Dobrodelne organizacije in družbe za vzajemno pomoč Druge organizacije oseb in sredstev Trust (Monopolna združenja)

en	Line AF30 VAT credit for the year preceding bankruptcy or forced administrative liquidation for which a refund has not been requested and credit for which a refund was requested in previous years for which the relevant Office has formally denied the entitlement to a refund but has authorised the taxpayer to use the same credit for the year in which the bankruptcy proceeding began when making periodic payments or filing the annual return (see also Presidential Decree no.443 of 10 November 1997 and Circular no. 134/E of 28 May 1998).
sl	Vrstica AF30 terjatev DDV iz davčnega obdobja pred stečajem ali prisilno upravno likvidacijo, ki ni bila zahtevana v povračilo, in zahtevano povračilo za terjatev v predhodnih davčnih obdobjih, za katere je pristojni urad formalno zanikal pravico do povračila, vendar je pooblastil davčnega zavezanca za uporabo same terjatve za leto, v katerem je bil odprt postopek plačilne nesposobnosti v okviru rednih izplačil ali letne prijave (gl. tudi O.P.R.

en	Line AF26 tax payable (to be indicated in column 1), calculated from the difference between line AF22 and line AF25, or credit tax (to be indicated in column 2), worked out from the difference between line AF25 and line AF22.
sl	Vrstica AF26, dolgovani davek (ki se navede v stolpec 1), določena na podlagi razlike med vrstico AF22 in AF25, ali davčna terjatev (ki se navede v stolpec 2), dobljena iz razlike med vrstico AF25 in AF22.

en	• considerations for intra-community purchases, net of VAT, from which, according to article 19 bis 1, or other measures, tax deduction is not permitted.
sl	• protivrednosti nakupov znotraj EU, izključno z DDV, za katere se na podlagi 19-bis 1 čl. ali drugih določil ne uveljavi davčni odbitek.

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

en	Indicate the tax year during which bankruptcy or forced administrative liquidation was declared.
sl	Navedite davčno obdobje, med katerim je bil prijavljen stečaj ali prisilna upravna likvidacija.

en	Line AF14 total of other purchases and imports relevant for VAT purposes (field 1) and total tax relative to taxable operations (field 2).
sl	Vrstica AF14 skupna vsota nakupov in uvozov, ki so pomembni iz naslova DDV (polje 1), in skupni znesek davka za obdavčljive operacije (polje 2).

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

en	Other bodies and institutions Recognised, unrecognised and de facto associations Foundations
sl	Priznana združenja, nepriznana združenja in dejanska združenja Fundacije

en	Line AF25 total of deductible VAT resulting from the sum of the amounts indicated in lines AF23 and AF24.
sl	Vrstica AF25 skupaj odbitni DDV, ki izhaja iz vsote zneskov navedenih v vrsticah AF23 in AF24.

en	• purchases of truffles from occasional sellers without VAT number (in accordance with
sl	• nakup tartufov pri ljubiteljskih in priložnostnih prodajalcih-, ki nimajo številke DDV (190.

en	Line AF5 total amount of transfers made to operators from San Marino.
sl	Vrstica AF5 skupna vsota predaj v korist delavcev v Republiki San Marino.

en	Signature of form
sl	Podpis obrazca

en	In field 13 indicate any amount due on account.
sl	V polje 13 vnesite vsoto morebitne upravičene akontacije.

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

en	DECLARATION OF OPERATIONS CARRIED OUT IN THE FRACTION OF THE YEAR PRECEDING THE DECLARATION OF BANKRUPTCY OR FORCED ADMINISTRATIVE LIQUIDATION
sl	PRIJAVA OPERACIJ, IZVEDENIH V OBDOBJU LETA PRED PRIJAVO STEČAJA ALI PRISILNE UPRAVNE LIKVIDACIJE

en	This section must be completed and signed by the intermediary who transmits the return.
sl	Kvadratek mora posrednik, ki pošlje napoved, izpolniti in podpisati.

en	• the total amount of special tax credits used during the year in which the bankruptcy pro
sl	• celoten znesek posameznih davčnih dobropisov, uporabljenih v letu odprtja postopka plačilne nesposobnosti, kot pobot pri obdobnih izplačilih in akontaciji;

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

en	Health insurance schemes and social security, assistance and pension funds and such like, with or without status of legal entity Charitable works and benevolent societies Hospital entities
sl	Vzajemne družbe ali skladi za socialno zavarovanje, pomoč, pokojnine in podobni, ki niso pravne osebe

en	Line AF2 value of stocks resulting at date of opening of bankruptcy or forced administrative liquidation proceedings.
sl	Vrstica AF2 vrednost preostankov na datum določitve stečaja ali upravne prisilne likvidacije.

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

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

en	Line AF12 total of exempt operations.
sl	Vrstica AF12 skupna vsota operacij, ki so oproščene davkov.

en	The form is reserved for declarations of bankruptcy or of forced administrative liquidation.
sl	Obrazec je namenjen prijavi stečaja ali prisilne upravne likvidacije.

en	• considerations for intra-community purchases exempt from tax according to article 10, referred to by paragraph 1 of article 42 of Decree Law no. 331/1993;
sl	• protivrednosti nakupov znotraj EU, ki so oproščeni davka v skladu z 10. čl., ki ga navaja 1. odst.42.

en	A copy of the declaration must be kept by the receiver or courtappointed liquidator.
sl	Kopijo prijave mora hraniti skrbnik, komisar ali stečajni upravitelj.

en	General partnerships (SNC) as identified by article 5, paragraph 3, letter b), of the TUIR (Income Tax Consolidate Act)
sl	Enostavne družbe ali podobne v skladu s črko b) 3. odst. 5. člena prečiščenega besedila o dohodnini (TUIR) Kolektivne družbe ali podobne v skladu s črko b) 3. odst. 5. člena TUIR Enostavne komanditne družbe

en	Transfers of goods to operators of the Republic of San Marino
sl	uvažanjem izdelkov, ki izhajajo iz mesta Vatikan ali iz Rrepublike San Marino;

en	vings management companies as provided for by article 8 of Decree Law no. 351 of 2001.
sl	• dobropise, uporabljene v letu odprtja postopka plačilne nesposobnosti, odstopljene s strani družb za upravljanje s prihranki, skladno z 8. členom uredbe z zakonsko močjo št. 351 iz leta 2001.

en	The information requested as follows must refer to the period from 01 January to the date of bankruptcy or forced administrative liquidation.
sl	Podatki, ki jih mora zavezanec vpisati spodaj, se morajo nanašati na obdobje od 1. januarja 2011 do datuma izjave stečaja ali prisilne upravne likvidacije.

en	Financial public authority
sl	Javne uprave

en	6, letters b) and c) (see Circular Letter no. 59 of 2010).
sl	17. člena (gl. okrožnica št. 59 iz leta 2010).

en	TAXABLE AMOUNT
sl	Številka DDV

en	Foreword
sl	številka

en	Correction of existing return
sl	Correttiva nei termini Popravek v roku

en	• goods drawn from VAT warehouses in accordance with article 50-bis of Decree Law no.
sl	• črpanje dobrin iz depozitov DDV, na podlagi 50-bis.

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

en	Date of birth
sl	Navedite rojstno občino.

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

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

en	Unrecognised associations and committees Other organisations of people or goods without status of legal entity (excluding co-ownership entities)
sl	Druge organizacije, ki niso pravne osebe (izključene so skupnosti) Javne gospodarske ustanove

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

en	For further clarifications, please refer to the instruction booklet for the completion of the annual VAT return form VAT/2006.
sl	Za dodatna pojasnila, preglej snopič navodil za izpolnitev obrazca letne prijave DDV/2009.

en	If there are more than 11 controlled companies, other summary forms must be used, in which completion of the first box, reserved for the controlling company, and the box "Attached to VAT form IVA 26LP/2006", must be omitted.
sl	V primeru, da je več kot 11 nadzorovanih družb, se uporabi več obrazcev, v katerih se ne izpolni prvo preglednico, ki je namenjena nadzorujoči družbi ter preglednice "Priloge k preglednici DDV 26LP/2009".

en	Indicate the company name and taxpayer identification number of the controlling body or company in the upper part of the form.
sl	V zgornjem delu obrazca je treba navesti ime in davčno številko ustanova ali kontrolna družba.

en	The form must be returned by the controlling company to the local tax collection agent in relation to its own tax domicile within the terms set forth by provisions currently in force for the submission of the annual VAT return (October 31, 2006).
sl	Nadzorujoča družba mora vročiti obrazec odgovornemu agentu za dviganje davkov, na podlagi svojega davčnega bivališča v roku enakih terminov, kot jih določajo veljavna določila za vročitev letne prijave DDV (30. septembra 2009).

en	Each box must include - the VAT registration number of the company to which the data refer; - in lines 1-12, the amounts of excess credit or debt transferred from each company participating in the group payment; - the line "Annual adjustment" must indicate, respectively, the credit or debt transferred for the annual return, resulting from the relative line of the annual return of each company (line VX2 or line VX1); - at lines VK22 and VK23, respectively, the excess debt or credit transferred, carried forward from lines VK22 and VK23 of the annual return of each single company;; - in the box "Calculation of advance payment", the total amount of the resulting debts or credits transferred to the group for the controlling organisation or company for the purposes of calculating the advance payment to be made (cp.
sl	- v vrsticah od 1 do 12 zneski v dobro ali v breme vsake družbe, ki uveljavi obračun DDV za celotno skupino podjetij; - v vrstico "Letni proračun" navedite kredit ali dolg, ki je bil prenesen med letno prijavo, in ki izhaja iz odgovarjajoče vrstice letne prijave vsake družbe (vrstica VX2 oziroma vrstica VX1); - v vrstici VK22 in VK23, vpišite prenesene presežne izgube in presežni znesek, ki jih navajata vrstici VK22 in VK23 letne prijave vsake posamezne družbe; - v preglednico "Izračun akontacije" navedite, za vsako družbo, skupni znesek vsot v breme ali v dobro prenesen na skupino, ki je lahko koristen za nadzorovano ustanovo pri določanju plačila akontacije (Primerjaj ministrsko okrožnico št. 52, z dne 3. decembra 1991).

en	ATTACHED TO VAT FORM IVA 26LP/2006
sl	MOD. IVA 26 LP/2009

en	Note that a copy of the VAT form IVA 26LP/2006, bearing the original signature, must be enclosed with the VAT form IVA 26LP/2006 submitted, also if it does not contain a request for a group VAT refund.
sl	Spominjamo, da kopijo pregleda DDV 26PR/2009, s podpisom na originalnem dokumentu, mora zavezanec priložiti obrazcu DDV 26LP/2009, tudi v primeru, da ne vsebuje prošnje za povračilo DDV za celotno skupino podjetij.

en	(unless otherwise specified, the statutory provisions referred to, relate to Presidential Decree No. 633 of October 26, 1972, as amended)
sl	(če ni drugačnih navodil, se tekst sklicuje ne člene Odloka predsednika Republike (O.P.R.)

en	Note that among these guarantees it is necessary to include the guarantee which relates to the credit transferred to group payment by the controlling company, resulting from line VK24 of its own return; - the guarantee provided by the controlling company for any excess group credit paid for the previous year (line VS60 of the VAT form IVA 26PR/2006).
sl	Poudarjamo, da med temi garancijami je treba vključiti tudi garancijo presežka kredita, ki jo je nadzorujoča družba prenesla pri skupnem, in ki je navedena v vrstici VK24 prijave družbe; - garancije nadzorujoče družbe za morebitne kompenzirane presežke kredita skupine podjetij iz prejšnjega leta (vrstica VS30 pregleda DDV 26PR/2009).

en	VAT FORM IVA 26 LP/2006 SUMMARY OF PERIODIC PAYMENTS
sl	OBRAZEC DDV IVA 26 LP/2009 PREGLED

en	The following documents must be enclosed with the VAT form IVA 26LP/2006, as already stated in the introductory remarks: - a copy of the VAT form IVA 26PR/2006, completed in the annual return of the head of group, with original signature; - the guarantees required by article 6 of the Ministerial Decree of December 13, 1979 regarding excess credits transferred from companies adhering to group payments that were paid, for VAT purposes, in 2005.
sl	Obrazcu DDV 26LP/2009 mora zavezanec priložiti, kot smo že omenili v uvodu: - kopijo pregleda DDV 26PR/2009, izpolnjen v letni prijavi s strani vodilne družbe, s podpisom na originalnem dokumentu; - garancije, ki jih določa 6. člen M.O. z dne 13. decembra 1979, in ki se nanašajo na presežke kredita, ki so jih prenesle družbe, ki se udeležijo skupnega in ki so prejele kompenzacijo za DDV v letu 2008.

en	Municipality (or foreign country) of birth
sl	Občina (ali tuja država) rojstva

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

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

en	EEIG (European Economic Interest Grouping)
sl	GEIE (Evropske skupine gospodarskega interesa)

en	The relative sum is derived from the difference between said amounts.
sl	Podatek se pridobi iz razlike omenjenih zneskov.

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

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

en	SECTION 3 PAYMENT OF TAX
sl	rAzDeLek 3 IzPLAčILO DAVkA

en	UNDERTAKING TO ELECTRONIC SUBMISSION
sl	ObVezA eLektrONske PreDLOžItVe

en	If the above mentioned deadline falls on a Saturday or holiday, the term is extended to the first working day available.
sl	Če datum oddaje zapade na soboto ali na praznični dan, se rok za oddajo podaljša do prvega naslednjega delovnega dne.

en	to be registered both in the registry of invoices issued and in the purchases registry), including the introduction of goods
sl	in ga zabeležiti tako v register izdanih faktur kot tudi v register nakupov) vključno z uvažanjem izdelkov, ki izhajajo iz mesta

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

en	Non-profit amateur sports clubs established as Limited Companies 54.
sl	Ljubiteljska športna društva, ustanovljena kot kapitalske nepridobitne družbe 54.

en	TELEPHONE NUMBERS AND E-MAIL ADDRESS
sl	teLefONske ŠteVILke IN NAsLOV eLektrONske POŠte

en	The amount of the infra-annual refunds requested compliant with Art. 38-bis, paragraph 2, must be entered even if the refunds, regularly requested, have not yet been totally or partially paid.
sl	Znesek zahtevanih povračil med letom v skladu z 2. odstavkom člena 38bis, mora biti naveden tudi v primeru, da povračila, ki so se redno zahtevala, še niso bila (delno ali v celoti) poplačana.

en	In the form, all amounts must be expressed in units of Euro, rounding the amount up if the decimal fraction is greater than or equal to 50 Euro cents or down if less than this limit.
sl	Vsi v obrazcu navedeni zneski morajo biti izraženi v evrih tako, da se znesek zaokroži navzgor, če sta dve decimalki enaki ali višji od 50 centov, in navzdol, če sta dve decimalki nižji od navedene meje.

en	Health insurances, security and aid funds, pension schemes and similar with or without a legal entity 17.
sl	Vzajemne družbe ali skladi za socialno zavarovanje,pomoč, pokojnine in podobni, brez statusa pravne osebe 17.

en	NOTE The following chart includes all codes related to the statement forms which may be used only according to the specific nature of each form.
sl	OPOZORILO Naslednja tabela vsebuje vse šifre, ki se nanašajo na različne prijave in ki se uporabljajo samo za posebnosti vsakega posameznega obrazca.

en	Cooperative companies and consortia registered in prefectorial registers and in the cooperation register.
sl	Zadružne družbe, njihovi konzorciji, vpisani v register prefekta in v seznam zadrug 5.

en	Companies network
sl	Mreža podjetij

en	Line AF11 total non-taxable transactions and those not subject to taxation as mentioned in Art. 7 to 7-septies.
sl	Vrstica AF11 skupna vsota neobdavčljivih poslov in poslov, ki niso podvržene obdavčenju v skladu s členi od 7 do 7-septies.

en	Companies, organizations and entities established abroad not classifiable otherwise, with Head Office and main focus in Italy.
sl	Družbe, organizacije in ustanove, ustanovljeni v tujini, kii niso razvrščene drugače, s sedežem uprave v Italiji 23.

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

en	Line AF23 amount of admissible deductible VAT according to limits provided for in Art. 19, 19-bis, 19-bis1 and 19-bis2.
sl	Vrstica AF23 višina DDV, v kateri je dovoljen odbitek, upoštevajoč omejitve na podlagi členov 19, 19-bis, 19-bis1 in 19-bis2.

en	Foundations
sl	Fundacije

en	Further information refer to the instructions for the compilation of the VH part of the annual VAT return form.
sl	Za dodatne informacije si oglejte navodila za izpolnitev preglednice VH v letni prijavi DDV.

en	The responsible party must report: - individual Tax code; - the date (day, month and year) of the agreement undersigned to transmit the statement.
sl	Pooblaščenec vpiše: - lastno davčno številko; - datum (dan, mesec in leto) prevzema obveze, da bo posredoval prijavo.

en	SECTION 1 - INFORMATION REGARDING ACTIVITY
sl	rAzDeLek 1 PODAtkI O DejAVNOstI

en	Therefore, the entity filling out the form shall identify the appropriate code related to the associated legal status.
sl	Subjekt, ki izpolnjuje prijavnico, mora torej izbrati šifro, ki ga opredeljuje glede na njegov pravni status.

en	The amount entered must be calculated applying the flat-rate payments that would be applicable if the said transactions were carried out on National territory.
sl	Znesek, ki ga je potrebno navesti v tej vrstici, se izračuna z uveljavitvijo pavšalnih odstotkov kompenzacije, ki bi se uveljavljali, če bi do navedenih poslov prišlo znotraj državnih meja.

en	Line AF7 total amount of purchases of goods from San Marino.
sl	Vrstica AF7 znesek nakupov blaga iz Republike San Marino.

en	Non-acknowledged associations and committees 13.
sl	Nepriznana združenja in odbori

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

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

en	Line AF21 Total VAT due relative to the following types of transactions for which, according to specific regulations, VAT is owed by the transferee: - Transactions carried out in Italy by non-residents with operators settled in Italy (who must issue self-invoicing, which has
sl	Vrstica AF21 znesek dolgovanega DDV za naslednje vrste poslov, ki ga mora na podlagi posebnih določil za DDV poravnati prodajalec: - posli, ki jih v Italiji izvajajo subjekti nerezidenti za operaterje s stalnim sedežem v Italiji (ki si morajo zaračunati lastni račun

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

en	Line AF24 VAT can be deducted for occasional transactions within a special regime as provided for by Art. 34 bis regarding agricultural activities.
sl	Vrstica AF24 DDV, ki se lahko odbije za občasne posle, ki se uvrščajo v posebni režim za kmetijske dejavnosti, na katere se nanaša člen 34-bis.

en	It is clarified that the insolvency practitioners or the liquidators must also present the annual declaration relative to the entire tax year, made up of two modules: the first, for the operations recorded in the part of the calender year prior to the bankruptcy or the compulsory winding up, and the second for the operations registered later.
sl	Pojasnjujemo da mora skrbnik ali stečajni upravitelj prav tako vložiti letno napoved v zvezi s celotnim davčnim obdobjem, ki jo sestavljata dva obrazca: prvi obrazec je namenjen poslom, izvedenim v delu koledarskega leta pred izjavo stečaja ali prisilne poravnave, drugi obrazec pa je namenjen poslom, ki so bili izvedeni po tem datumu.

en	Acknowledged, non-acknowledged and de facto associations 41.
sl	Priznana združenja, nepriznana združenja in stvarna združenja 41.

en	Independent care, residence and tourism institutions 21.
sl	Samostojna podjetja za nego, bivanje in turizem

en	These fields are to indicate telephone numbers and e-mail address.
sl	V teh poljih zavezanec navede telefonske številke in naslov elektronske pošte.

en	NOTE For an explanation of the content of the various rows of this declaration, refer to the clarifications indicated in the Annual VAT Declaration instructions.
sl	POZOR Podrobnejšo razlago vsebine različnih vrstic v tej napovedi preverite v pojasnilih ki jih vsebujejo navodila za pripravo letne napovedi za DDV.

en	into the country from Vatican City and the Republic of San Marino; - reimbursement of fees paid for public transportation (Art. 74, paragraph 1, letter e) as mentioned in the decree dated July
sl	Vatikan ali iz Republike San Marino; - povračila, ki jih izplačajo izvajalci dejavnosti mestnega javnega prevoza oseb (čl. 74, 1. odstavek, črka.

en	The form must be completed and signed only by the responsible party that transmits the declaration.
sl	Polje izpolni in podpiše pooblaščenec, ki predloži prijavo.

en	ses, taxable following option; - intra-community purchases of goods - purchases of services by subcontractors in the construction sector without charging taxes as mentioned in Art. 17, para
sl	obdavčljivega po izbiri; - nakupi blaga znotraj EU; - nakupi storitev, ki jih nudijo podizvajalci v gradbeniškem sektorju, brez bremenitve davka, v skladu s črko a), 6. odstavka,

en	Furthermore, code 1 has to be entered in the space regarding the person submitting the return, if the return is filed by a receiver or court-appointed liquidator and code 2 if the form has been filled out by the person transmitting the return.
sl	Poleg tega se mora v polje, ki se nanaša na subjekt, ki je pripravil napoved, navesti šifra 1, če je izjavo izpolnil stečajni ali likvidacijski upravitelj, oziroma šifra 2, če je izjavo pripravil tisti, ki jo je tudi poslal.

en	Line AF27 Infra-annual refunds requested.
sl	Vrstica AF27 zahtevana povračila med letom.

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

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

en	Other organizations of people or assets not recognized as legal entities (not including fellowships) 14.
sl	Druge organizacije, ki niso pravne osebe (izključene so skupnosti) 14.

en	For this purpose, the two final zeros after the comma have already been printed on the form in the spaces regarding the amounts.
sl	V ta namen so v poljih za vpis zneska že natisnjeni dve končni ničli za decimalno vejico.

en	Association of artists or professionals 28.
sl	Združenje umetnikov in strokovnjakov

en	article 17, paragraph 6, letter a-ter); - purchases of goods and services of the energy sector, under article 17, paragraph 6, letters d-bis), d-ter) and d-quater).
sl	člena); - nakup blaga in storitev v sektorju energetike, v skladu s črkama d-bis), d-ter in d-quater), 17. člena).

en	graph 6, letter a), (see Circular letter no. 37, 29th December 2006); - purchases of manufactured goods or partially manufactured goods under art. 17, paragraph 6, letter a-b); - purchases of buildings or portions of buildings as capital goods as mentioned in Art. 10, n. 8-ter, letters b) and d); - purchases of cellular telephones, gaming consoles, tablet PCs and laptops, integrated circuits, such as microprocessors
sl	17. člena (glej okrožnico št. 37 z dne 29. decembra 2006); - nakup stavb ali delov stavb skladno s točko a-bis), 6. odstavka 17. člena; - nakup objektov ali delov objektov skladno s črkama b) in d), členov 10, št. 8-ter); - nakup mobilnih telefonov, igralnih konzol, tablic in prenosnikov, naprav z integriranim vezjem, kot so mikroprocesorji in

en	Line AF12 total of exempt transactions.
sl	Vrstica AF12 skupna vsota poslov, ki so oproščenih davkov.

en	Line AF29 Total amount of interest due for quarterly payments.
sl	Vrstica AF29 skupni znesek dolgovanih obresti v primeru trimesečnih izplačil.

en	Collective partnerships and similar as per Art. 5, Paragraph 3, letter b), of the TUIR 25.
sl	Kolektivne družbe ali podobne v skladu s 5. členom, 3.odst., črka b) TUIR 25.

en	Furthermore it must include: - Payment due for intra-community purchases carried out without paying VAT using plafond, as mentioned in Art. 8, 8-bis and again in Art. 42 paragraph 1 of the Law Decree 331/1993; - Payment due for objectively non taxable intra-community purchases carried out without using plafond, including those relative to goods destined to be introduced into VAT deposits as mentioned in Art. 50-bis, paragraph 4, letter a, Law Decree no. 331/1993; - Payment due for intra-community purchases relative to non taxable publications by libraries, universities; - Payment due for intra-community purchases exempt from tax as mentioned in Art. 10 and again in Art. 42, paragraph1 Law Decree 331/1993; - Payment due for intra-community purchases, net of VAT, as mentioned in Art. 19 bis 1 and further regulations, where tax deduction is not permitted.
sl	Poleg tega je treba vključiti: - protivrednosti za nakupe znotraj EU, ki so bili izvedeni brez plačila davka, z uporabo plafona, v skladu s členi 8, 8-bis in 9, ki jih navaja 1. odstavek 42. člena zakonodajnega odloka 331/1993; - protivrednosti za nakupe znotraj EU, ki so objektivno neobdavčljivi in so bili izvedeni brez uporabe plafona, vključno s tistimi, ki se nanašajo na blago, namenjeno v vnosu v zaloge DDV, v skladu s črko a), 4. odstavka, člena 50-bis zakonodajnega odloka št. 331/1993; - protivrednosti nakupov znotraj EU tujih publikacij s strani univerzitetnih knjižnic, ki niso podvržene davku; - protivrednosti za nakupe znotraj EU, ki so oproščeni davka v skladu z 10. členom, na katerega se sklicuje 1. odstavek 42. člena zakonodajnega odloka 331/1993; - protivrednosti za nakupe znotraj EU, brez DDV, za katere se na podlagi člena 19-bis 1 ali drugih določil ne uveljavlja davčni odbitek.

en	The following requested information refers to the period from January 1st to the date of the bankruptcy declaration or compulsory administrative liquidation.
sl	V nadaljevanju navedeni podatki se morajo nanašati na obdobje od 1. januarja do datuma izjave o stečaju ali prisilni poravnavi.

en	RETURN TYPE Correction of existing return
sl	VrstA PrIjAVe Popravki napovedi v roku

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

en	Line AF3 indicates the amount relative to the operations made against the State and of other subjects under art. 6, fifth paragraph, as well as those made under article 32-b of legislative decree n. 83 of 2012 (VAT cash accounting), for which the VAT becomes payable after the date of bankruptcy or compulsory administrative liquidation.
sl	Vrstica AF3 navedite obdavčljiv znesek pri izvedenih transakcijah v zvezi z državo in drugimi subjekti, skladno s petim odstavkom 6. člena, kakor tudi v zvezi s transakcijami, izvedenimi skladno z 32-bis členom zakonskega odloka št. 83 iz leta 2012 (DDV v blagajni), za katerega se plača DDV po datumu začetka stečaja ali prisilne poravnave.

en	30th 2009; - commissions paid by travel agencies to intermediaries (Art. 74-ter, paragraph 8); - extraction of goods from VAT deposit as mentioned in Art. 50-bis Law Decree no. 331/1993; - internal and intra-community purchases, import of scrap metal, industrial gold, pure silver and gold for investment purpo
sl	lokom z dne 30. julija 2009; - provizije, ki jih izplačajo potovalne agencije svojim posrednikom (8.odstavek člena 74-ter); - črpanje dobrin iz depozitov DDV na podlagi člena 50-bis, zakonskega odloka št. 331/1993; - notranji nakupi, nakupi znotraj EU in uvoz železnine, industrijskega zlata, čistega srebra in investicijskega zlata,

en	Indicate the tax year during which bankruptcy or compulsory administrative liquidation were declared.
sl	Navedite davčno obdobje, v katerem je bil prijavljen stečaj ali prisilna poravnava.

en	Line AF14 total of other purchases and imports relevant to VAT (field 1) and total of taxable transactions (field 2).
sl	Vrstica AF14 skupni znesek drugih nakupov in uvozov, pomembnih za potrebe DDV (polje 1) ter skupni znesek davka za obdavčljive posle (polje 2).

en	Line AF6 total amount of intra-community purchases, net of decreasing variations.
sl	Vrstica AF6 skupni znesek nakupov znotraj EU, po zmanjšanju odbitkov.

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

en	Accounting data must refer to transactions during the calendar year preceding the declaration of bankruptcy or compulsory administrative liquidation.
sl	Računovodski podatki se morajo nanašati na posle, ki so bili izvedeni v delu koledarskega leta pred prijavo stečaja ali prisilne poravnave.

en	Line AF32 enter the total amount of periodic payments, including payment of VAT and quarterly interests, and taxes paid following voluntary disclosure as mentioned in Art. 13, Legislative Decree no. 472 of 1997, relative to the year of the opening of insolvency proceedings.
sl	Vrstica AF32 navedite celoten znesek obdobnih vplačil, vključno z akontacijo DVV in četrtletnimi obrestmi, kakor tudi vplačan davek po izkoriščeni možnosti poravnave z znižano sankcijo, skladno s 13. členom zakonodajnega odloka št. 472 iz leta 1997, ki se nanašata na leto začetka postopka plačilne nesposobnosti.

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

en	Welfare and social assistance entities and institutions 20.
sl	Pokojninske ustanove in zavodi ter ustanove za socialno pomoč 20.

en	Eventual VAT deducted by agricultural producers that have carried out non taxable transfer of agricultural products as mentioned in Art. 8, paragraph 1, Art. 38-quater Art. 72 or intracommunity transfer of agricultural products included in Table A - part 1 must also be included in the line (i.e. theoretical VAT).
sl	Vrstica mora vsebovati tudi morebitni znesek DDV, za katerega lahko uveljavljajo odbitek kmetijski proizvajalci, ki so izvedli neobdavčljive prodaje kmetijskih izdelkov v smislu prvega odstavka 8. člena, člena 38-quater ter 72. člena, pa tudi prodaje kmečkih izdelkov znotraj EU, vključenih v Tabelo A - prvi del (t.i. teoretični DDV).

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

en	Telephone numbers and e-mail address are not mandatory.
sl	Navedba telefonske številke (stacionarni ali mobilni telefon) in naslova elektronske pošte je neobvezna.

en	Line AF13 total purchases of goods to be resold or used to supply goods or services (field 1) and relative tax (field 2).
sl	Vrstica AF13 skupni znesek nakupov blaga, namenjenega preprodaji ali proizvodnji blaga ali storitev (polje 1) in pripadajočega davka (polje 2).

en	Line AF4 enter the total amount of non-taxable transfer of goods intra-community, net of decreasing variations.
sl	V vrstico AF4, vpišite skupni znesek neobdavčljivih cesij blaga znotraj Skupnosti, po odbitkih.

en	for the compilation of VAT74-bis Form
sl	za izpolnjevanje napovedi v Obrazcu DDV 74-bis

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

en	Limited companies, special companies and consortia as mentioned in Arts. 31, 113, 114, 115 and 116 of the Legislative Decree no. 267 of 18 August 2000 (Italian consolidated text of the laws on the structure of local authorities) 51.
sl	Delniške družbe, posebne družbe in konzorciji v skladu s 31, 113, 114, 115 i 116 členom zakonodajnega odloka št.

en	The VAT number belonging to the taxpayer declaring bankruptcy or compulsory administrative liquidation must be indicated.
sl	Navesti je treba številko DDV zavezanca v stečaju ali zavezanca, ki je podvržen prisilni poravnavi.

en	Line AF25 total of deductible VAT resulting from the sum of the amounts entered in lines AF23 and AF24.
sl	Vrstica AF25 skupni znesek DDV, ki izhaja iz seštevka zneskov v vrsticah IAF23 in AF24.

en	Taxpayers who were born abroad must state the foreign country of birth and omit the entry "province".
sl	Navedite rojstno občino Zavezanci, rojeni v tuji državi, namesto občine navedejo državo rojstva, polje, kamor se sicer vpiše Pokrajina, pa pusti neizpolnjeno.

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

en	This form is reserved for bankruptcy statements or compulsory administrative liquidation.
sl	Obrazec je namenjen prijavi stečaja ali prisilne poravnave.

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

en	Furthermore: - Payment due for transfers intra-community as mentioned in Art. 41 Law Decree, no. 331 of August 30th 1993 converted by Law no. 427 of October 29th 1993, which includes situations in which the national transferor delivers goods for a EU client in a member State different from the one to which it belongs and/or when the national transferor has the same goods delivered by its own EU suppliers to an assignee of another EU member State, designated to pay the taxes relative to the transaction; - Payment due for intra-community transfers of agricultural products both included and not included in Table A Section 1 of the Presidential Decree no. 633 1972 attachment, carried out by agricultural producers as part of a special regime as mentioned in Art. 34; - Payment due for intra-community transfer of goods extracted from a VAT deposit with delivery towards another member State 50-bis, paragraph 4, letter f, Law Decree.
sl	V vrstico je vključeno naslednje: - protivrednosti cesij znotraj EU, v skladu z 41. čl. zakonskega odloka št. 331 z dne 30. avgusta 1993, spremenjenega z zakonom št. 427 z dne 29. oktobra 1993, med katere spada bodisi primer, ko nacionalni odstopitelj predaja blago v ime svojega kupca države članice znotraj EU, ki pa je drugačna od države slednjega, kot primer predaja blaga s strani državnega subjekta s pomočjo lastnega dobavitelja znotraj EU za predajo dobrin prevzemniku druge države članice, ki mora torej izplačati davek za ta pose; - protivrednosti cesij kmetijskih izdelkov znotraj EU, ki so ali niso uvrščeni v tabelo A - prvi del, priloženo odloku preds.

en	Line AF33 Total of output VAT entered if the sum of the amounts of column 1 of debts (from AF26 to AF29) is greater than the sum of the amounts in column 2 of credits (from AF26 to AF32).
sl	Vrstica AF33 skupni DDV se kot obveznost navede v primeru, da je vsota zneskov obveznosti iz stolpca 1 (od AF26 do AF29) večja od vsote zneskov terjatev iz stolpca 2 (od AF26 do AF32).

en	Free information and up-dates regarding deadlines, services offered and implementations will be sent, free of charge, by the Revenue Agency by specifying phone numbers, fax or e-mail address.
sl	Navedba telefonske številke ali mobilnega telefona, telefaksa in naslova elektronske pošte je neobvezna, ob navedbi pa omogoča prejemanje brezplačnih informacij Agencije za prihodke ter obvestila o rokih, novostih, obveznostih in ponujenih storitvah.

en	TAXPAYER'S DATA
sl	PODAtkI O zAVezANcU

en	Line AF5 total amount of transfers taking place with San Marino operators.
sl	Vrstica AF5 skupni znesek cesij, opravljenih v korist delavcev v Republiki San Marino

en	Line AF34 total of input VAT entered if the sum of the amounts in column 2 of credits (from AF26 to AF32) is greater than the sum of the amounts in column 1 of debts (from AF26 to AF29).
sl	Vrstica AF34 skupni DDV se kot terjatev navede v primeru, da je vsota zneskov terjatev iz stolpca 2 (od AF26 do AF29) večja od vsote zneskov obveznosti iz stolpca 1 (od AF26 do AF32).

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

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

en	Line AF2 value of stocks resulting at the first day of bankruptcy declaration or compulsory administrative liquidation.
sl	Vrstica AF2 vrednost preostankov na datum začetka stečajnega postopka ali prisilne poravnave.

en	Consortia with no legal entity 12.
sl	Konzorciji brez statusa pravne osebe

en	COMPETENT OFFICE
sl	Javne uprave

en	payments and deposits; - tax credit utilized during the opening of the year of insolvency proceedings, conceded by savings management companies as mentioned in Art. 8, Law Decree 351 of 2001.
sl	obdobnih izplačilih in akontacijah; - terjatve, uporabljene v letu postopka plačilne nesposobnosti, odstopljene s strani družbe za upravljanje s prihranki, v v

en	Other cooperative companies 6.
sl	Druge zadružne družbe

en	Banking groups 57.
sl	Trust (monopolna združenja) 45.

en	OFFICIAL RECEIVERS OR COURT-APPOINTED LIQUIDATORS
sl	stečAjNI UPrAVIteLj ALI LIkVIDAcIjskI UPrAVIteLj

en	The form must be returned by the controlling company to the local tax collection agency in relation to its own tax domicile within the terms set forth by provisions currently in force for the submission of the annual VAT return (30 September 2011).
sl	Nadzorujoča družba mora vročiti obrazec pristojnemu agentu za izterjatve davkov na podlagi svojega davčnega bivališča v roku enakih terminov, kot jih določajo veljavna določila za vročitev letne prijave DDV (30. septembra

en	Note that a copy of the VAT form 26PR/2011, bearing the original signature, must be enclosed with the VAT form 26LP/2011 submitted.
sl	Spominjamo, da kopijo pregleda DDV 26PR/2011, s podpisom na originalnem dokumentu, mora zavezanec priložiti obrazcu DDV 26LP/2011.

en	Indicate the company name and tax code of the controlling body or company in the upper part of the form.
sl	V zgornjem delu obrazca je treba navesti naziv in davčno številko ustanove ali kontrolirane družbe.

en	The VAT form 26LP/2011, which provides a summary of periodic payments made by companies participating in group VAT payments as per article 73, must be submitted by the parent company to the local tax collection agency, together with the VAT form 26PR/2011 and any other guarantees provided by companies participating in the procedure with regard to excess credit set-off.
sl	V skladu s 73. čl., mora vodilna družba vročiti Agentu za izterjatve davkov na teritoriju, skupaj s pregledom DDV 26PR/2011 in z morebitnimi garancijami družb, ki se udeležijo postopka za kompenzirane presežne zneske, tudi obrazec DDV 26LP/2011, ki vsebuje pregled obdobnih izplačil družb udeleženk pri postopku plačila DDV za celo skupino podjetij.

en	- general expenses must be included among the purchases.
sl	- da med nakupi so vključeni tudi splošni stroški.

en	Town (or foreign Country) of birth
sl	Comune (o Stato estero) di nascita - Občina (ali tuja država) rojstva

en	Exports and other non-taxable transactions carried out by agricultural producers
sl	Esportazioni e altre operazioni non imponibili effettuate da produttori agricoli Izvozi in druge ne obdavčljive operacije, ki jih izvajajo kmečki proizvajalci

en	tions carried out by agricultural producers
sl	cije, ki jih izvajajo kmečki proizvajalci

en	CLAIM THE REFUND OF AVAT CREDIT RELATIVE TO 2009
sl	PROŠNJAZAPOVRAČILO KREDITADDV ZALETO 2009

en	We remind you in addition that for the calculation of the average tax rate, the following points apply:
sl	Poleg tega spominjamo, da pri računu povprečne davčne stopnje je predvideno:

en	This may be inferred from the classification table of economic activities in force at the time the form is submitted, available on the Revenue Agency's website, www.agenziaentrate.gov.it and on the website of the Ministry of the Economy and Finance, www.finanze.gov.it.
sl	Tabelo najdete na spletni strani Agencije za Prihodke www.agenziaentrate.gov.it in Ministrstva za Gospodarstvo in Finance www.finanze.gov.it.

en	For further clarification regarding the signature of the form kindly refer to paragraph 4.1.5 of the general instructions.
sl	Za nadaljnja pojasnila v zvezi s podpisom obrazca, poglej paragraf 4.1.5 splošnega snopiča navodil.

en	1) Box 1 - Discontinuance of activity
sl	1) Kvadratek 1 - Prekinitev dejavnosti

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

en	that produce aluminium and semi-processed pro
sl	ki proizvajajo aluminij in polobdelance.

en	The "Foreign country code" field must be completed by non-resident persons.
sl	Polje "Šifra tuje države" morajo izpolniti subjekti brez stalnega bivališča.

en	2009 year, only for that portion relating to the set-offs carried out in the F24 form with taxes other than VAT.
sl	2009, za samo tisti del, ki zadeva kompenzacije izvedene v obrazcu F24 z dajatvami, ki niso ddv.

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

en	and of goods and services for study and research
sl	dobrin in storitev za študije in raziskovanja

en	7) Box 7 - Exports and other non-taxable transac
sl	7) Kvadratek 7 - Izvozi in druge ne obdavčljive opera

en	CONFIRMATION BY OPERATIONAL COMPANIES AND BODIES
sl	POTRDILO OPERATIVNIH DRUŽB IN USTANOV

en	These are transactions outside application VAT, in terms of article 7, carried out abroad by national traders that have not set up an established organization there.
sl	Gre za posege izven polja uveljavitve DDV, na podlagi 7. čl., ki so jih državni delavci izvajali v tujini, ne da bi tam ustanovili trajne organizacije.

en	Taxpayers entitled to priority reimbursement of refund
sl	Contribuenti ammessi all'erogazione prioritaria del rimborso Upravičeni zavezanci za prednostno prejetje povračila

en	by the code ATECOFIN 2004 37.10.1, i.e. subjects
sl	ne s šifro ATECOFIN 2004 37.10.1 in torej subjekti, ki

en	Sect.
sl	Sez.

en	The companies and bodies, which have the right to claim the refund are therefore obliged to furnish a declaration in the form of an affidavit, given in terms of Law No. 15 of 04 January 1968, to confirm the absence of the conditions which would qualify the companies and bodies as non-operational (Ministerial Circular no. 146/E of 10 June 1998).
sl	Zato ustanove in družbe, ki imajo pravico do povračila, morajo predstaviti nadomestno izjavo prič v skladu z zakonom št. 15, z dne 4. januarja 1968, zato da potrdijo pomanjkanje pogojev, za katere postane ustanova ali družba ne dejavna (M. O. št. 146/E, z dne 10. junija

en	The box named "taxpayers entitled to priority reimbursement of refund" is reserved for taxpayers who belong to one of the categories identified by the decrees of the Ministry of the Economy and Finance, issued pursuant to the final paragraph of article 38-bis, which provide for priority reimbursement of the refund within three months of its being requested.
sl	Kvadratek "upravičeni zavezanci za prednostno prejetje povračila" je namenjena zavezancem, ki spadajo v kategorije, ki jih določa Ministrstvo za Gospodarstvo in Finance, in ki so bile določene na podlagi zadnjega odstavka člena 38-bis, za katere je predvideno prednostno izplačilo povračil v roku treh mesecev od vročitve prošnje.

en	The form must only be used by taxpayers who pay VAT, (including those obliged to submit the unified return), who intend requesting the refund of the tax credit that emerges from the annual return relating to the 2009 tax period.
sl	Obrazca se poslužujejo samo zavezanci DDV, vključno s tistimi, ki morajo vročiti poenoteno prijavo, in ki želijo prositi za povračilo davčnega dobropisa, ki izhaja iz letne prijave za davčno obdobje 2009.

en	Specifically, requests for refunds may be presented by taxpayers who opted for group VAT payment in 2008 and who were not able to transfer the credit emerging from the VAT return form for 2007 to the group, and taxpayers who in 2007 were taking part in a group VAT payment procedure as controlling companies and who in 2008, having opted for a group VAT payment procedure as subsidiary companies, were not able to
sl	Predvsem lahko predložijo zahtevek za povračilo tisti subjekti, ki so pristopili k postopku izplačila Ddv skupine v letu 2008 in niso mogli prenesti na skupino terjatev, ki izhaja iz napovedi DDV za leto 2007 ter subjekti , ki so v letu 2007 sodelovali v postopku izplačila Ddv skupine kot matične družbe in so v letu 2008 pristopili k postopku izplačila Ddv skupine kot hčerinske družbe niso mogle prenesti na skupino terjatev, ki izhaja

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

en	In this case the refund is due, for the lesser of the aforesaid deductible surpluses (obviously relative to the portion not already requested as a refund or which has been set off in the F24 form).
sl	V tem primeru pripada povračilo za manjši znesek omenjenih odbitnih presežkov (za nezahtevani del, ki je že bil povrnjen ali ni bil kompenziran v obrazcu F24).

en	In addition, we advise you that the exact total of the transactions "outside application" in terms of the article 7, referred to above, which do not need to be recorded for VAT purposes, must be calculated with reference to the time when they were carried out, which is determined using the criteria provided in article 6.
sl	Poleg tega poudarjamo, da se vsota posegov "izven teritorija", ki izhajajo iz omenjenega 7. čl., in ki niso podvrženi registraciji DDV, računa glede na trenutek izvajanja leteh, ki se določa na podlagi kriterijev iz 6. čl.

en	The VR form must not be submitted by the companies taking part in the group payment that have transferred credit surpluses, which are not set off within the ambit of the group, in respect of which the controlling company intends requesting a refund.
sl	Obrazca VR ne morejo vročiti družbe , ki se udeležijo odpravnine, ki so prenesle ne kompenzirane presežke kredita znotraj skupine podjetij in za katere nadzorujoča družba želi prositi za povračilo.

en	In such cases the refund is due for the lesser of the aforesaid surpluses, even if such amount is less than the limit of 2,582.28 euro set out above (see section 3).
sl	V tem primeru se povračilo uveljavi za najnižji znesek izmed omenjenih presežkov, čeprav je nižji od omenjene meje 2.582,28 evra (glej razdelek 3).

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

en	In fact, as regards these surpluses, the refund can only be claimed by the controlling body or company when it submits the summarizing return VAT 26 PR/2010, which must be submitted together with the form VAT 26LP - Periodic Payments Return.
sl	Za omenjene presežke lahko za povračilo zaprosi le kontrolna ustanova ali družba ob priložnosti vročitve povzemajočega pregleda DDV 26 PR/2010, ki je priponka obrazca DDV 26LP - Pregled periodičnih likvidacij.

en	The form must be returned in duplicate directly to the tax collection agency having territorial jurisdiction, commencing from the 01 February 2010 up to the deadline envisaged for the submission of the annual VAT return, also in the unified form, namely by no later than the 30 September 2010.
sl	Obrazec je potrebno vročiti v dveh kopijah neposredno pristojni odgovorni osebi za teritorialno dviganje davkov od 01. februarja 2010 do predvidenega roka za vročitev letne napovede DDV tudi v poenoteni obliki, in sicer do 30. septembra 2010.

en	On the other hand the VR form must be submitted where control ceased during the course of the year, in order to show the existence of the conditions provided for in section 2 in connection with the refund claimed independently by the declarant company for the transactions carried out after the period of control.
sl	Obrazec VR se pa vroči v primeru, da je bil nadzor prekinjen v teku leta zato, da se dokaže obstoj pogojev, ki jih predvideva razdelek 2 za povračilo, za katerega avtonomno prosi družba-zavezanec za operacije, ki so bile izvedene po obdobju nadzora.

en	In addition to the situations referred to above, the taxpayer may in any event claim the refund where from the declaration for the tax period there is a deductible tax surplus and where from the declarations for the 2 years immedia
sl	Poleg omenjenih primerov lahko zavezanec na vsak način prosi za povračilo, če iz prijave za odgovarjajoče davčno obdobje izhaja davčni presežek, ki je lahko deležen odbitka in če iz prijav iz zadnjih 2 let izhajajo

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

en	by the code ATECOFIN 2004 27.43.0, i.e. subjects
sl	ni s šifro ATECOFIN 2004 27.43.0 in torej subjekti, ki

en	no. 54/E of the 19 June
sl	(primerjaj M.S. št. 54/E, z dne 19. junija 2002).

en	From this year onwards Form VR must be used to request the refund, pursuant to article 30, fourth paragraph (lesser of the deductible credit surpluses of the threeyear period), of the amount indicated in line VL10 in the VAT/2010 return form.
sl	V letošnjem letu se obrazec VR uporablja za prošnjo za povračilo v skladu s 30. členom, četrti odstavek (manjši odbitni presežek triletja), znesek naveden v vrstici VL10 napovedi za DDV/2010.

en	Line VR3 must reflect the difference between lines VR1 and VR2, which, ordinarily, coincide with the amount reflected in line VL33 of the annual VAT return.
sl	V vrstico VR3 navedite razliko med vrstico VR1 in VR2, ki navadno sovpada z zneskom, ki izhaja iz vrstice VL33 letne napoved DDV.

en	Section 3 of this form must be completed by a company already taking part in the group payment only if, during the year it stopped forming part of the group by reason of the cessation of control and it subsequently incorporated during the same tax period, another company that can legitimately claim the refund for the lesser of the deductible surpluses of the three year period.
sl	Razdelek 3 pričujočega obrazca izpolni družba, ki se je udeležila Obračuna DDV za celo skupino podjetij samo v primeru, da je ista družba v teku leta izpadla iz skupine podjetij zaradi prekinitve nadzora in je nato v istem davčnem obdobju priključila drugo družbo, ki ima pravico, da prosi za povračilo za najmanjši presežek v triletju.

en	Accordingly, the claim for a refund using the VR form by the aforesaid non-resident persons must be submitted to the Tax Collection Agency of Pescara.
sl	Zato je treba prošnje za povračilo z obrazcem VR za omenjene subjekte ne rezidente vročiti odgovornemu za dviganje davkov v Pescari.

en	To fill the parts relating to the Taxpayer and Declarant please refer to the contents of paragraph 4.1 of the instructions relating to the annual VAT/2010 return.
sl	Za izpolnitev polj Zavezanec in Prijavitelj se nanašamo na zgoraj omenjena določila iz paragrafa 4.1 navodil za letno napoved DDV/2010.

en	Specify code: - 1 reserved for subjects that provide services which fall
sl	Navedite šifro: - 1 namenjena subjektom, ki izvajajo storitve, ki izhajajo

en	(cross the applicable box)
sl	(barrare la relativa casella) (prekrižajte ustrezno okence)

en	- persons who have presented a claim for a refund of a sum not greater than 5,164.57 euro.
sl	Spominjamo, da vročitev garancije ni obvezna za naslednje subjekte: - zavezance, ki so vročili prošnjo za povračilo za znesek, ki ne presega 5.164,57 evra.

en	let.
sl	lett.

en	2 - Reason for the refund
sl	2 - Utemeljitev povračila

en	This declaration can be made by signing the section reserved for companies and bodies, enclosing with the VR form a photocopy of the identity document of the declarant, in compliance with the regulations provided for by article 38 of the T.U.
sl	To izjavo se lahko sestavi tudi potom podpisa odgovarjajočega okenca za družbe in ustanove, poleg tega pa je treba obrazcu VR priložiti fotokopijo osebnega dokumenta prijavitelja, upoštevajoč navodila iz 38. čl., usklajenega besedila zakonskih določil v zvezi z upravno dokumentacijo, ki je bil sprejet z OPR št. 445, z dne 28. decembra 2000.

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
sl	Podčrtujemo, da zato, da se preveri obstoj omenjenih posegov v primerjavi s skupno vsoto izvedenih posegov, je

en	To determine the overall amount of the asset transactions carried out during the tax year, reference may be made to the sum of the absolute values of lines VE38 and VE40 of the annual VAT return form.
sl	V zvezi z določanjem skupne vsote aktivnih posegov, izvedenih v teku davčnega obdobja, se lahko zavezanec nanaša na skupek vrednosti iz vrstic VE38 in VE40 obrazca za letno prijavo DDV.

en	SECTION 2 - REASON FOR THE REFUND
sl	RAZDELEK 2 - UTEMELJITEV POVRAČILA

en	that produce zinc, lead and tin, in addition to semi-fini
sl	proizvajajo, cink, svinec in kositer ter polobdelanci

en	In addition to the situations examined in Section 2 above, the VAT refund is due when the declarations relative to the last 3 years (2007-2008-2009) show surplus of the input tax, even if it is less than 2,582.20 euro.
sl	Razdelka, se povracilo DDV uveljavi, ko v prijavah iz zadnjih 3 let (2007-20082009) izhajajo presezki obdavcitve, tudi ce manjsi od 2.582,28 evra.

en	In the "activity code" field, record the code relating to the predominant activity carried out (with reference to the greatest business turnover).
sl	V polje "šifra dejavnosti" mora zavezanec navesti šifro glavne izpeljane dejavnosti (v smislu največjega poslovnega prometa), ki izhaja iz klasifikacijske tabele gospodarskih dejavnosti, veljavne v trenutku vročitve obrazca.

en	VR1 TOTAL CREDITS (sum of lines VL4 and from VL25 to VL31) VR2 TOTAL DEBTS (sum of lines VL3 and from VL20 to VL24) VR3 TAX CREDIT (line VR1 - line VR2 - VL37 + VX3) VR4 AMOUNTCLAIMED AS AREFUND
sl	VR1 TOTALE CREDITI (somma dei righi VL4 e da VL25 a VL31) SKUPNI DOBROPIS (seštevek vsot iz vrstic VL4 in vrstic od VL25 do VL31) VR2 TOTALE DEBITI (somma dei righi VL3 e da VL20 a VL24) SKUPNO DOLGOVI (seštevek vsot iz vrstic VL3 in vrstic od VL20 do VL24) VR3 CREDITO D'IMPOSTA(rigo VR1 - rigo VR2 - VL37 + VX3) DAVČNI DOBROPIS (vrstica VR1 - vrstica VR2 - VL37 + VX3) VR4 IMPORTO CHIESTO ARIMBORSO - ZNESEK V POVRAČILO

en	6) Box 6 - Conditions provided for by par. 2 of art. 17 Box 6 must be crossed by non-resident traders, who have registered themselves directly in Italy in terms of article 35-ter or who have formally appointed a tax representative within the State, in terms of paragraph 2 of article 17, which agent is authorized to claim the VAT refund.
sl	6) Kvadratek 6 - Pogoji iz naslova 17. čl., 2. odstavek Kvadratek 6 prekrižajo zavezanci ne rezidenti, ki so se neposredno identificirali v Italiji na podlagi 35-ter čl., oziroma ki so formalno imenovali, na podlagi 17. čl., 2.

en	The forms that are considered to be valid are those which are submitted within 90 days from the expiry of the time limits provided for the submission of the annual VAT return or the unified one.
sl	Tega so obrazci, predstavljeni v roku 90 dni pred zapadlostjo predvidenega roka za vročitev letne napovedi DDV, oziroma poenotene napovede, veljavni.

en	IT IS CONFIRMED, IN TERMS OF PRESIDENTIAL DECREE NO. 445 OF THE 28 DECEMBER 2000 THAT WE DO NOT ENTER WITHIN THE LIST OF NON-OPERATIONAL COMPANIES AND BODIES AS REFERRED TO IN ARTICLE 30, PARAGRAPH 1 OF LAW NO. 724 OF THE 23 DECEMBER 1994.
sl	V SKLADU Z OPR ŠT. 445, Z DNE 28. DECEMBRA 2000, IZJAVLJAM, DA NE SPADAM MED NE DEJAVNE DRUŽBE IN USTANOVE, KI JIH DOLOČA 30. ČL., 1.

en	transfer the credit emerging from the summary prospectus/form VAT 26PR for 2007 to the group (see Resolution no. 4/DPF of 2008).
sl	iz povzetne tabele DDV 26 PR za leto 2007 (primerjaj sklep št. 4/DPF za leto 2008).

en	In addition, in the special case in which there has been an overpayment of the tax with respect to the tax due when making the annual declaration (to be reflected in line VX3 or in the case of a unified return in part RX section 1 of the UNICO/2010 form), line VR3 must also include the amount of the overpayment that has been made, in respect of which (where the legal conditions exist) the taxpayer intends claiming a refund.
sl	Poleg tega, v primeru, da pride do presežka vplačanega salda davkov med letno prijavo (vpisati v vrstico VX3, oziroma v primeru poenotene prijave, v preglednico RX, razdelek 1 obrazca UNICO/2010), v vrstici VR3 je vključen znesek vplačanega presežka, za katerega zavezanec prosi za povračilo, če zadošča pogojem, ki jih določa zakon.

en	c) Purchases and imports of depreciable goods, study and research
sl	c) - črka c) Acquisti e importazioni di beni ammortizzabili, studi e ricerca Nakupi in uvozi odpisnih dobrin, študij in raziskovanje

en	Line VR1 must reflect the total of the credits resulting from the sum of the amounts reflected in line VL4 and in lines VL25, VL26, VL27, VL28 field 1,VL29 field 1, VL30 and VL31 of the annual VAT return form for 2009.
sl	V vrstico VR1 vpišite skupni znesek dobropisov, ki izhaja iz vsote zneskov iz vrstice VL4 in iz vrstic VL25, VL26, VL27, VL28 polje 1, VL29 polje 1, VL30 in VL31 obrazca za letno napoved DDV za leto 2009.

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

en	no. 165/E of the 03 November 2000);
sl	št. 331/1993).

en	Line VR2 must reflect the total of the debts resulting from the sum of the amounts reflected in line VL3 and in lines VL20, VL21, VL22, VL23 and VL24 of the annual VAT return form.
sl	V vrstico VR2 vpišite skupni znesek dolgovi, ki izhaja iz vsote zneskov iz vrstice VL3, in iz vrstic VL20, VL21, VL22, VL23 in VL24 obrazca za letno napoved DDV.

en	4 - Refund of lesser credit surplus not transferable to VAT group
sl	4 - Rimborso della minore eccedenza di credito non trasferibile al gruppo IVA

en	- so-called "virtuous" firms, i.e. those firms that satisfy certain conditions of trustworthiness and solvency, specifically indicated in par. 7 and following of article 38 bis, exclusively with reference to requests for refunds in accordance with letters a), b) and d) of third paragraph of article 30.
sl	Odloka št. 567, z dne 28. decembra 1993); - tako imenovana "vrla" podjetja, oziroma tista podjetja, ki zadoščajo določenim pogojem zaupanja in plačilne sposobnosti, ki so izrecno določeni v 38-bis čl., 7. in sledeči ods., izključno za prošnje povračila iz črk a), b) in d) tretjega odstavka 30. čl.

en	- the purchases, imports and transfers of depreciable as
sl	- da so izključeni nakupi, uvozi in predaje odpisnih do

en	For example, a company appointed as tax representative by a non-resident person in terms of the second paragraph of article 17, a company that enters appointment code 9 in its capacity as the beneficiary company (of a division company) or as the incorporating company (of an incorporated company), as well as the company that submits the VR form in its capacity as the contractual agent of the taxpayer, fall into this category.
sl	Ta primer se lahko nanaša na primer na družbe, ki so bile imenovane za davčne predstavnike subjekta brez rezidence, na podlagi 17. čl., drugi ods., ali družbe, ki navedejo številko funkcije 9, saj so podjetja-koristniki (glej ločeno družbo) ali pridružena podjetja (pridruženih družb), ter družbe, ki predstavijo obrazec VR, ker so pogodbeni predstavniki zavezanca.

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

en	The "Foreign state VAT identification number" field must be filled in by persons residing in another member state of the European Union.
sl	Polje "Identifikacijska številka tuje države" morajo v vsakem primeru izpolniti tuji subjekti, rezidenti v drugi državi članici EU tako, da se navede identifikacijska številka v namene DDV, ki jo dodeli država, kateri pripada.

en	TAXPAYER AND DECLARANT DATA
sl	PODATKI ZAVEZANCA IN PRIJAVITELJA

en	VR/2010 FORM TO CLAIM THE REFUND OF A VAT CREDIT (unless otherwise specified, the statutory provisions referred to, relate to Presidential Decree No. 633 of October 26, 1972, as amended)
sl	OBRAZEC VR/2010 ZA PROŠNJO POVRAČILA DOBROPISA DDV (če ni drugačnih navodil, se tekst sklicuje ne člene Odloka predsednika Republike (O.P.R.)

en	sed metals; - 4 reserved for subjects that carry out activities identified
sl	istih neželeznih kovin; - 4 namenjeno subjektom, ki izvajajo dejavnosti določe

en	recycling of waste and scrap metals; - 3 reserved for subjects that carry out activities identified
sl	odpadnega materiala; - 3 namenjena subjektom, ki izvajajo dejavnost, določe

en	paragraph of article 17; - 2 reserved for subjects that carry out activities identified
sl	črka a), šesti odstavek, 17. člena; - 2 namenjena subjektom, ki izvajajo dejavnosti, določe

en	Field 1 of line VR4 must contain the amount of the refund claimed, which must in any event coincide with the amount reflected in line VX4 of the annual VAT return or, in the event of a unified return, with the amounts reflected in the corresponding lines of part RX of the UNICO/2010form.
sl	V vrstico VR4, polje 1, zavezanec navede znesek, za katerega prosi za povračilo, in ki mora na vsak način sovpadati z zneskom, ki izhaja iz vrstice VX4 letne napovedi DDV, oziroma, v primeru poenotene prijave, mora sovpadati z zneski, ki izhajajo iz odgovarjajočih vrstic preglednice RX obrazca UNICO/2010.

en	If the declarant is a company that is submitting the VR form on behalf of another taxpayer, the "Tax code of the declarant company" field must also be completed.
sl	Poudarjamo, da v primeru, da je prijavitelj podjetje, ki predstavi obrazec VR na ime drugega zavezanca, mora izpolniti tudi polje z naslovom "Davčna številka podjetja prijavitelja", in vstaviti v tem primeru v polju šifro, ki odgovarja razmerju med podjetjem prijaviteljem in podjetjem zavezancem.

en	Date of appointment of the official receiver or Court-appointed liquidators
sl	Data della nomina del curatore fallimentare o del commissario liquidatore Datum imenovanja stečajni upravitelj ali likvidacijski upravitelj

en	SECTION 3 - REFUND OF THE LESSER OF THE DEDUCTIBLE SURPLUSES OF THE THREE-YEAR PERIOD
sl	RAZDELEK 3 - POVRAČILO NAJMANJŠEGA PRESEŽKA V TRILETJU30.

en	1 - Determining the amount claimed as a refund
sl	1 - Determinazione dell' importo richiesto a rimborso Raz.

en	Indicate telephone and/or mobile number and email address for any communications
sl	Indirizzo di posta elettronica - Naslov elektronske pošte

en	SECTION 4 - REFUND OF LESSER CREDIT SURPLUS NOT TRANSFERABLE TO VAT GROUP
sl	RAZDELEK4 - POVRNITEV MANJŠEGA PRESEžKA TERJATVE, KI SE NE PRENESE NA SKUPINO DDV

en	In practice the comparison must be carried out between the totals of the VAT computed in deduction with reference to the two preceding years (to be reflected in lines VR6 and VR7 respectively): - for the year 2007, the amount is the one resulting from the difference between the input VAT deducted or set off, indicated in line VX5 or in the corresponding line of part RX of the UNICO and the amounts reflected in line VL9 of the VAT/2009 return relative to the 2008 year, only for that portion relating to the set-offs carried out in the F24 form with taxes different to VAT. - for the year 2008, the amount is the one resulting from the difference between the input VAT deducted or setoff, indicated in line VX5 or in the corresponding line of part RX of the UNICO and the amounts to be reflected in line VL9 of the VAT/2010 return relative to the
sl	Dejansko se primerjava izvede med obračunanimi odbitnimi zneski ddv z nanašanjem na dveh predhodni leti (ki se vnese v vrstice VR6 in VR7): - za leto 2007 izhaja znesek iz razlike med terjatvijo DDV, ki se odbije ali kompenzira, navedene v vrstici VX5 ali v odgovarjajoči vrstici preglednice RX obrazca UNICO in znesek, ki je naveden v vrstici VL9 napovedi DDV /2009 za leto 2008, za samo tisti del, ki zadeva kompenzacije izvedene v obrazcu F24 z dajatvami, ki niso DDV.

en	tely preceding the current one there are deductible tax surpluses brought forward as a deduction in the following year.
sl	presežki, za katere se uveljavi odbitek v naslednjem letu.

en	SECTION 1 - DETERMINING THE AMOUNT CLAIMED AS A REFUND
sl	RAZDELEK 1 - DOLOČITEV ZNESKA ZA POVRAČILO

en	granted during the insolvency procedure and not to the
sl	nega postopka, ne pa za posamezna davčna obdobja

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

en	To this end, in line VR8, the abovementioned taxpayers must indicate: - for the year 2007, the amount resulting from the difference between the tax credit deducted or set off indicated in line VX5 or in the corresponding line of Part RX of the UNICO form and the amount indicated in line VL9 of the VAT/2009 return form for 2008.
sl	V ta namen navedejo omenjeni subjekti v vrstico VR8: - za leto 2007 znesek, ki izhaja iz razlike med terjatvijo DDV preneseno kot odbitek ali kompenzacijo navedeno v vrstici VX5 ali ustrezno vrstico preglednice RX obrazca UNICO in znesek naveden v vrstci VL9 napovedi DDV/2009 za leto 2008.

en	We emphasize that the claim form for the refund, which is also used by persons who submit the consolidated declaration with the UNICO/2010 form, which includes the VAT return, must be signed by the taxpayer or by the legal or contractual agent and must be submitted to the tax collection agency in duplicate.
sl	Poudarjamo, da zavezanec mora podpisati obrazec za prošnjo za povračilo, ki ga uporabijo tudi subjekti, ki predstavijo poenoteno prijavo z obrazcem UNICO/2010, vključno s napovedi DDV, v nasprotnem primeru je prijava nična.

en	If all or part of this credit has been transferred in terms of article 8 of Decree Law No. 351/2001 by the savings management companies, the amount of the credit must be reduced by the amount of the credit transferred, which must then be specifically set out in line VL37 of part VL (refer to the instructions for this part).
sl	št. 351/2001, se vsoti omenjenega zneska odšteje vsoto odstopljenega dobropisa, ki bo nato posebej omenjen v vrstici VL37 preglednice VL (glej navodila za odgovarjajočo preglednico).

en	Particular types of operations
sl	Posebne vrste operacij

en	Thus any other method of submission is excluded.
sl	Zato se izključuje vse druge možnosti vročitve.

en	Extraordinary transaction or transformation that occurred during the period between the 1st of January and the date of submission of the communication
sl	Izredne operacije ali spremembe, ki so potekale v obdobju med 01. januarjem in datumom vročitve prijave podatkov

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

en	Information required
sl	Potrebni podatki

en	In this case, the form can be printed in black and white.
sl	V tem primeru lahko zavezanec natisne obrazec v črno-beli varianti.

en	Importation without paying VAT on entry into customs
sl	Uvozi brez plačila DDV carini

en	The communication of receipt can be requested with no time limit (by both taxpayers and intermediaries) at any Revenue Agency Office.
sl	Se obvestilo o prejemu lahko zahteva brez časovne omejitve (tako zavezanec kot posrednik) kateremu koli uradu Agencije za Prihodke.