en	The concept of the agricultural producer
sl	Pojem kmetijskega proizvajalca

en	Line VC14 the availability of the ceiling must be indicated as of 1st January 2010.
sl	V vrstico VC14 se navede razpoložljivost plafona od 01. januarja 2010.

en	1) Applying the separation percentages
sl	1) Uporaba odstotkov za razdelitev

en	Exit from the special regime if the limit is exceeded by over 50 per cent entails the application of the ordinary regime for the following three years.
sl	Izhod iz posebnega režima v primeru preseganja meje preko 50% ima za posledico uporabo navadnega režima za naslednja tri leta.

en	In addition, the date of the relevant nomination must be specified;
sl	Poleg tega se navede datum odločbe o imenovanju;

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

en	This point concerns operations performed abroad by domestic agents who have not set up a permanent organisation abroad.
sl	Gre za posle ki jih izvajajo v tujini nacionalni delavci, ki tam niso ustanovili stabilno organizacijo.

en	We point out that the following persons are not required to present the guarantee: - persons who have presented a claim for a refund of a sum not greater than 5,164.57 euro.
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	Article 90 of Law no. 289 of 27 December 2002, see also Circular no. 21 of 22 April 2003, makes provision for the following types of subjects operating in the amateur sports sector:
sl	90 člen zakona št. 289 z dne 27. decembra 2002, glej tudi okrožico št. 21 z dne 22. aprila 2003 predvideva naslednje vrste subjektov, ki delujejo na področju amaterskega športa:

en	• a company which, in addition to the current fiscal year, was non-operating also in 2008 and 2009;
sl	• družba, ki ni bila dejavna tudi v letu 2008 in 2009;

en	With regard to sectorial studies and parameters, it is pointed out that subjects who benefit from this regime are excluded from their application.
sl	Kar zadeva področne študije in parametre subjekti , ki uveljavljajo ta režim so izključeni iz uporabe slednjih.

en	5 Subjects affected by the flooding which occurred on 04 October 2010 in the provinces of Genoa and Savona
sl	5 Subjekti, katere so prizadele ujme dne 04. oktobra 2010 v pokrajinah Genova in Savona

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

en	In particular: - part VS contains the list of all the companies (including the controlling company itself) that took
sl	Predvsem: - preglednica VS vsebuje spisek vseh družb (vključno s samo kontrolno družbo), ki so sodelova

en	• from 6031 to 6033 for quarterly payments and 6034 for the fourth-quarter payment made
sl	• od 6031 do 6033 za trimesečna plačila in 6034 za plačilo četrtega trimesečja, ki ga

en	If the requirements for application of the regime in question are not met, the regime ceases to have effect starting from the following year.
sl	Če niso izpolnjeni pogoji za uporabo omenjenega režima, le-ta preneha veljati od naslednjega leta.

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

en	• purchases relating to exempt activities if occasional taxable operations are also carried out;
sl	• nakupi, ki zadevajo neobdavčene dejavnosti, če se izvajajo tudi občasne obdavčene dejavnosti;

en	In addition, profits and payments deriving from conformation with sectorial studies or parameters are not considered.
sl	Poleg tega se ne upoštevajo prihodki in nadomsetila ki izhajajo iz prilagajanja področnim študijam ali parametrom.

en	Line VR2 - Reason for the refund
sl	Vrstica VR2 - Utemeljitev povračila

en	It is pointed out that the PIN code is for personal use only and may not be disclosed to third parties.
sl	Treba je vedeti, da je uporaba PIN kode osebna in ni dovoljena tretjim osebam.

en	The new regime regards taxpayers, individuals, carrying out business, arts or professions who during the previous calendar year:
sl	Novi režim zadeva zavezance, fizične osebe, izvajalce podjetniške dejavnosti, umetnosti ali poklicev, ki so v predhodnem koledarskem letu:

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

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

en	nected to international trade, operations with the Vatican City or the Republic of San Marino, trea
sl	mednarodno izmenjavo, poslov z državo Vatikan ali z Republiko San Marino, pogodb ali medna

en	Similarly, the regime ceases to apply starting from the same year in which this assessment becomes final, if assessed profits or payments exceed the limit of 45,000 Euro.
sl	Enako se preneha režim uporabljati v istem letu v katerem je ugotovitev postala dokončna v primeru, ko ugotovljeni prihodki ali nadomestila presegajo prag 45.000 eur.

en	A few clarifications on the cases for refunds provided for, are set out below.
sl	Navajamo nekatera pojasnila v zvezi s predvidenimi primeri povračila.

en	The same Internet website also provides a special electronic format for those taxpayers using typographic systems for the relevant reproduction of the forms.
sl	Na isti spletni strani je na voljo tudi poseben elektronski format za subjekte, ki uporabljajo tipografske sisteme v namene reprodukcije.

en	Purchases from San Marino VF11; VJ1; VF23 field 6 Intra-community purchases VF11; VJ9; VF23 field 1 Imports VF11; VJ10; VF23 field 3
sl	Nakupi iz San Marina VF11; VJ1; VF23 polje 6 Nakupi med občinami VF11; VJ9; VF23 polje 1 Uvozi VF11; VJ10; VF23 polje 3

en	ties and international agreements (articles 8, 8-bis, 9, 71 and 72);
sl	rodnih dogovorov (8, 8-bis, 9, 71 in 72 členu);

en	b) the interceding agricultural entities, or other persons on their behalf, who transfer products in the application of European Union regulations concerning the common organization of the markets for the products themselves;
sl	b) kmetijske organizacije ali drugi subjekti za svoj račun, ki izvajajo cesijo proizvodnje v skladu z odredbo EU, ki zadevajo skupno organizacijo trgov samih proizvodov;

en	If more than one condition exists justifying the claim for a refund, the taxpayer can set out the information relative to one or more cases.
sl	V primeru, da obstaja več pogojev, ki opravičujejo prošnjo za povračilo, lahko zavezanec navede odgovarjajoče podatke za enega ali več primerov.

en	• appointment code 6 - tax representative of a non-resident subject.
sl	• številka funkcije 6 - davčni zastopnik subjekta, ki ni rezident.

en	the analytical, global method, including auction houses (see Appendix);
sl	metodo, vključno z dražbenimi hišami (glej Dodatek);

en	ses as provided for by article 6, unlike the completion of line VF12 which refers exclusively to the moment of registration of the purchase transaction.
sl	skladu s 6. členom, drugače od tega, kar je bilo predvideno za izpolnjevanje vrstice VF12, ki se izključno nanaša na trenutek registriranja poslov nakupa.

en	The issue of the PIN does not oblige the declarant to use the Internet electronic service (Fisconline), as it is always possible to file the return through an authorized intermediary.
sl	Izdaja PIN kode ne zavezuje prijavitelja k uporabi elektronske internetne storitve (Fiscoline), ker je vedno možno predložiti napoved preko pooblaščenega posrednika.

en	• have not had costs relating to employees or external workers, including costs for work services provi
sl	• niso plačali za stroške zaposlenih ali sodelavce, vključno s stroški za storitve dela podietnika sa

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

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

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

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

en	ring 2010 was in excess of 25,000 Euro; - submission of the annual VAT return; - annual payment of the tax.
sl	bil večji od 25.000 eur; - predložitev letne napovedi - letno plačilo davka.

en	Therefore, they do not need to complete the forms for communicating relevant data for the purposes of application of sectorial studies and parameters.
sl	Ne smejo biti izpolnjeni obrazci za posredovanje pomembnih podatkov v namene uporabe področnih študij in parametrov.

en	In the case of codes 3 and 4, the starting date of the selection procedure and the date of nomination of the abovementioned agents must be specified.
sl	V primerih, ko mora biti pri številkah 3 in 4 naveden datum začetka postopka prisilne poravnave in datum imenovanja omenjenih subjektov.

en	It is pointed out, in addition, that details regarding the non-resident must always be indicated in the spaces reserved for "Taxpayer's details";
sl	Poleg tega gre poudariti, da morajo biti podatki subjekta nerezidenta vedno navedeni v poljih namenjenih za "Podatke zavezanca";

en	The box must be crossed to indicate this situation.
sl	Kvadratek mora biti označen za navajanje take situacije.

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

en	When passing from the ordinary regime to the minimum taxpayers regime, it is necessary to carry out adjustment of the deductions pursuant to article 19-bis2.
sl	Prehod iz navadnega režima na minimalni režim zahteva potrebo po tem, da se opravi popravek odbitka v skladu s členom 19-bis2.

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

en	The details of one of the heirs must be specified, with the indication of the date of death of the taxpayer;
sl	Navedeni morajo biti podatki enega od dedičev, z navedbo v ustrezno polje datum smrti zavezanca;

en	Foreword - Main amendments to the forms 2 1.1 Taxpayers autonomously filing
sl	Uvod - Glavne spremembe v obrazcih 2 1.1 Subjekti, ki samostojno predložijo

en	In order to verify the abovementioned limit, if the subject carries out several activities, it is necessary to consider the sum of profits and payments relative to the individual activities.
sl	V namene preverjanja omenjene meje v primeru, da subjekt izvaja več dejavnosti je potrebno upoštevati vsoto prihodkov in nadomestila za posamezno dejavnost.

en	Box 1 must be crossed to indicate this condition and, in the field 2, the amount payable without guarantee.
sl	Kvadratek 1 mora biti označen za navajanje tega pogoja in v polju 2 se navede znesek, ki se izplača brez garancije.

en	Calculation of annual tax
sl	Določanje letnega davka

en	Note that Decree Law no. 35 of 2005 has modified paragraph 11 of article 34, stipulating a minimum period of three years (and no longer five years) in the optional regime.
sl	Zakonski odlok št. 35 z 2005 je spremenil 11. odst., 34. člena s tem, da je predvidel triletno obvezo (in ne več petletno) ohranitve opcijskega režima.

en	Article 1, paragraph 1, letter g), of Legislative Decree 56 of 1998;
sl	1. člen, 1. odst., črka g) zakonodadajnega odloka št. 56 z 1998;

en	We remind you in addition that for the calculation of the average tax rate, the following points apply: - the purchases, imports and transfers of depreciable assets must be excluded; - general expenses must be included among the purchases.
sl	Poleg tega spominjamo, da pri računu povprečne davčne stopnje je predvideno: - da so izključeni nakupi, uvozi in predaje odpisnih dobrin; - da med nakupi so vključeni tudi splošni stroški.

en	In line VA1, box 6 reserved for non-resident taxpayers who operated with dual VAT status in Italy (permanent organisation and tax representative or direct registration), has been removed.
sl	V vrstici VA1 je bilo odpravljeno kvadratek 6 za subjekte nerezidente, ki so delovali v Italiji z dvojno postavko DDV (stabilna organizacija in davčni zastopnik ali neposredna identifikacija)

en	withholding agents (Form 770, simplified or ordinary), in relation to more than twenty
sl	nadomestnega vplačnika (Obrazec 770 poenostavljeni ali navadni) glede na število

en	sed for the entire year, at the foot of part VK if control ceased during the course of the year.
sl	za celo leto, na dnu preglednice VK, pa če je kontrola prenehala v teku leta.

en	Article 6, paragraph 7, letter a), of Law 133 of 1999;
sl	6. člen, 7. odst, črka a) zakona št. 133 z 1999;

en	4.3.1 - PART VS - Section 1 - List of companies in the group
sl	4.3.1 - PREGLEDNICA VS - Razdelek 1 - Spisek družb skupine

en	• have recorded profits or payments, converted to an annual figure, of not more than 30,000 Euro;
sl	• dosegli prihodke ali nadomestila, ki so bili poravnani v letu in ne presega 30.000 eur;

en	In order to benefit from this regime, furthermore, subjects concerned must not have made purchases during the previous three-year period, including through contract work or rent contracts (including financial rent), of capital goods for a total value of over 15,000 Euro.
sl	Za uveljavljanje tega režima z zainteresirani subjekti ne smejo opravljati nakupe v predhodnem triletju tudi preko zakupnih ali najemnih pogodb (tudi finančni najem) proizvodnih sredstev v skupni vrednosti, ki presega 15.000 eur.

en	• have not carried out export sales or associated operations, international services or services con
sl	• niso izvajali cesij pri izvozu ali podobnih poslov, niso izvajali mednarodnih storitev ali povezanih z

en	Determining the VAT allowed in deduction (Part VF - Section 3-B)
sl	Določanje DDV, ki je dovoljen za odbitek (Preglednica VF - Razdelek 3-B)

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

en	Mixed considerations for the EU portion (line 3 x line 7) : 100
sl	Mešana plačila za del EU (vrstica 3 x vrstica 7) : 100

en	• hey carry out business, arts or professions on an individual basis and at the same time participa
sl	• izvajalci podjetniške dejavnosti ali umetnosti in individualnih poklicev, ki sodelujejo istočasno v oseb

en	Total of the considerations at 20% 16.65% of the considerations Taxable
sl	Skupaj plačila po 20% 16,65% plačil

en	Subjects may not benefit from the minimum taxpayers regime if:
sl	Ni možno pristopiti k režimu malih zavezancev:

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

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

en	With regard to VAT, the minimum taxpayers are exempt from paying tax and from all other obligations prescribed by the VAT decree, as well as the obligation to file the annual return, the VAT data communication and the list of clients and suppliers.
sl	Kar zadeva DDV mali zavezanci so oproščeni plačila davka in vseh drugih obveznosti, ki jih predvideva odločba DDV ter obveznosti predložitve letne napovedi, posredovanja podatkov za DDV in spiska strank in dobaviteljev.

en	- the filing of the annual communication of VAT data;
sl	- predložitev letnega prijava podatkov DDV;

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

en	• appointment code 8 - receiver, to be specified in the case of voluntary liquidation, also including the date of nomination;
sl	• številka funkcije 8 - likvidacijski upravitelj, ki se navede v primeru prostovoljne likvidacije in se navede tudi datum imenovanja;

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

en	It is pointed out that with regard to the use of the ceiling, registration of purchase invoices or customs bills of entry are not to be considered, but rather the moment of the purcha
sl	Gre pojasniti, da kar zadeva trenutek uporabe plafona se ne sme upoštevati registracije faktur nakupov ali carinska potrdila za uvoz, ampak trenutek izvajanja samih nakupov v

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

en	This line must also be completed by companies which during the tax period have participated in group VAT payment.
sl	Izpolnjevanje te vrstice se zahteva tudi za družbe, ki so v davčnem obdobju sodelovale pri izplačilu DDV skupine.

en	NOTICE: We wish to remind you that for the storage of the IT documents relevant in order to comply with the tax provisions, taxpayers' must observe the modalities outlined by Ministerial Decree of 23 January 2004 and the procedures outlined in the CNIPA deliberation no. 11 of 19 February 2004.
sl	OPOZORILO: Za shranjevanje elektronskih dokumentov, ki so pomembni glede davčnih določil je potrebno upoštevati načine, ki jih predvideva ministrski odlok z dne 23. januarja 2004 ter postopke, ki jih zajema odločba CNIPA št. 11 z dne 19. februarja 2004.

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

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

en	All the parts and instructions are available at the websites www.finanze.gov.it and www.agenziaentrate.gov.it
sl	Vse preglednice in navodila so na voljo na spletnih straneh www.finanze.gov.it in www.agenziaentrate.gov.it

en	Determinations of the EU and outside EU portions of the considerations Percentage obtained from mixed costs (line 5 : line 3) x 100
sl	Določanje plačil za del EU in za del zunaj EU Odstotek dosežen iz mešanih stroškov (vrstica 5 : vrstica 3) x 100

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

en	of 30 August 1993;
sl	št. 331 z dne 30. avgusta 1993;

en	Refund of the lesser of the deductible surpluses of the three-year period - Article 30, paragraph 4
sl	Povračilo najmanjšega presežka v triletju - 30. člen, 4. odstavek

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

en	completed.
sl	zaključen".

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

en	They are, however, obliged to pay VAT if they make intra-community purchases or carry out other operations in which they owe tax according to the specific "reverse charge" mechanism.
sl	Slednji so zavezani plačilu DDV v primeru, da oni sami opravijo nakupe v Skupnosti ali druge posle za katere se izkaže, da dolgujejo plačilo davka na podlagi posebnega mehanizma "obratnega odbitnega davka".

en	NOTICE: lines VW20, VW22, VW23, VW24, VW27, VW28, VW29 and VW31 must also include the amounts resulting from the corresponding lines of part VL of the returns presented by the individual companies which have taken part in the group VAT payment.
sl	OPOZORILO: v vrsticah VW20, VW22, VW23, VW24, VW27, VW28, VW29 in VW31 so ponovno zajeti tudi zneski, ki izhajajo iz ustreznih vrstic preglednic VL napovedi, ki so jih predložile posamezne družbe, ki so bile udeležene v izplačilu skupine.

en	The Office will provide the applicant with a "virtual" envelope, the number of which is stated on the certificate provided by the clerk.
sl	Urad izda "virtualno" kuverto, katere številka je navedena v potrdilu, ki se izroči delavcu.

en	• they exclusively or primarily sell properties or portions of properties, building land as referred to in
sl	• na izključni ali pretežni način izvajajo cesije stavb ali njihovih delov, zazidljivih zemljišč v skladu z

en	In particular it must indicate:
sl	Predvsem morajo biti navedeni:

en	NOTICE: if the amount of the payment on account is less than 103.29 Euro, the payment must not be made and therefore no amount must be indicated in the line.
sl	OPOZORILO: če se višina akontacije izkaže za nižjo od 103,29 eur, se plačilo ne izvede in se v vrstico ne navede noben znesek.

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

en	Carrying-out of several activities - Article 36, paragraph 3
sl	Izvajanje več dejavnosti - 36. člen, 3. odst.

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

en	Please note that for the rates of 7, 7.3, 7.5, 8.3, 8.8 and 12.3 the taxable amount must be determined by dividing the gross amount of the considerations recorded by 107, 107.3, 107.5, 108.3, 108.8 and 112.3 respectively and multiplying the quotient by 100 and rounding up or down to the nearest unit.
sl	Vedeti je treba, da davčne stopnje 7, 7,3, 7,5, 8,3, 8,8 in 12,3 za določanje davčne osnove morajo biti izvedene tako, da se deli bruto znesek registriranih plačil in sicer za 107, 107,3, 107,5, 108,3, 108,8 in 112,3 in tako, da se pomnoži kvocient za 100 z zgoraj navedeno zaokrožitvijo.

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

en	It is also possible to extinguish the debt through compensation pursuant to article 17 of Legislative Decree no. 241 of 1997.
sl	Možno je ugasniti dolg tudi s kompenzacijo v skladu s 17. členom zakonodajnega odloka št. 241 z

en	Cooperatives and their consortia recorded on pre
sl	Zadružne družbe, njihovi konzorciji vpisani v

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

en	In addition to the cases considered above, the refund is due when credit surpluses emerge from the returns for the last 3 years (2008-2009-2010), even if these are less than 2,582.28 euros.
sl	Poleg zgoraj navedenih možnosti pripada povrnitev tudi , ko iz napovedi za zadnja 3 leta (2008-2009-2010) izhajajo davčni presežki, tudi če so nižji od zneska 2.582,28 eur.

en	The section is provided for indicating payments made during the fiscal year using the F24 VAT form for the registration of European Union vehicles, approved by the ordinance of 25 October 2007 or using the F24 form with identification items approved with the ordinance of 10 August 2009.
sl	Razdelek je predviden za navajanje opravljenih vplačil v teku davčnega leta z uporabo obrazca F24 DDV za registriranje avta EU, odobren z odločbo z dne 25. oktobra 2007 ali z obrazcem F24 vplačila z identifikacijskimi elementi, odobren z odločbo z dne 10. avgusta 2009.

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

en	In addition, starting from this year, by completing this part, in particular line VY4, the controlling body or company makes its request for a refund of the credit resulting from the summarising prospectus for the group.
sl	Poleg tega od letošnjega leta dalje se z izpolnitvijo te preglednice, predvsem vrstice VY4, ustanova ali matična družba zahtevata povračilo terjatve, ki izhaja iz povzetnega prospekta skupine.

en	This new part has been introduced to make it possible to request the refund of VAT credit for 2010 through submission of the annual return.
sl	Nova preglednica je bila uvedena za omogočanje zahteve za povrnitev dobropisa Ddv za leto 2010 s predložitvijo letne napovedi.

en	Part VO contains five sections: - Section 1: options, waivers and revocations for the purposes of VAT; - Section 2: options and revocations for the purposes of income tax; - Section 3: options and revocations for the purposes of both VAT and income tax; - Section 4: option and revocation for the purposes of tax on entertainment activities; - Section 5: option and revocation for the purposes of IRAP (Regional Tax on Productive
sl	Preglednica VO zajema pet razdelkov: - Razdelek 1: opcije, odpoved in preklici v namene DDV; - Razdelek 2: opcije in preklici v namene davka na dohodek: - Razdelek 3: opcije in preklici v namene DDV in davka na dohodek: - Razdelek 4: opcija in preklic v namene davka na zabavo; - Razdelek 5: opcija in preklic v namene davka IRAP.

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

en	ticular, the tax codes 6728 for the tax on entertainment and 6729 for the flat-rate VAT connected
sl	ve 6728 za davek na zabave in 6729 za pavšalni DDV povezan z davkom na zabave.

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

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

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

en	Said ordinances were issued in order to implement the provisions contained in article 1, paragraph 9 of Decree Law no. 262 of 3 October 2006, which introduced specific procedures for payment of the tax on the first domestic sale of new and used vehicles, previously considered an intra-community purchase.
sl	Navedene odločbe so bile izdane za izvajanje določil, ki jih vsebuje 1. člen, 9. odst. zakonskega odloka št. 262 z dne 03. oktobra 2006, ki uvajajo posebne načine plačila davka za prvi interni odstop novih in rabljenih vozil, ki so bili predhodno predmet nabave v Skupnosti.

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

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

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

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

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

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

en	Regarding the method of completion of part VX one is referred to the clarifications provided in paragraph 2.3.
sl	Za načine izpolnjevanja preglednice VX glej pojasnila dana v odstavku 2.3.

en	years, for the purposes of the group refund (if any) of the lesser surplus of the three-year period.
sl	namene povračila skupine (morebitne) manjšega odbitnega presežka od treh let.

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

en	If following the communication the taxpayer has instead paid the difference between the declared and recognised credit (200 in the example given) using Form F24, the entire credit declared (1000) must be indicated.
sl	Če je po obvestilu zavezanec vplačal z Obrazcem F24 razliko med prijavljeno in priznano terjatvijo (200, v tem primeru), mora biti navedena celotna prijavljena terjatev (1000).

en	With regard to regulations governing dummy companies, in fact, credits transferred from non-operative companies to the group may not be used to set off debts transferred from other participating companies and must be retransferred to non-operating subsidiary companies (see resolutions no. 26 of 30 January 2008 and no. 180 of 29 April 2008).
sl	Upoštevajoč pravila o navideznih družbah terjatve, ki jih prenesejo nedejavne družbe skupini, se ne morejo uporabljati za kompenaziranje prenesenih obveznosti s strani drugih udeleženih družb in morajo biti prenesene kontroliranim nedejavnim družbam (glej resolucijo št. 26 z dne 30. januarja 2008 in resolucijo št. 180 z dne 29. aprila 2008).

en	c) the cooperatives, their consortia, associations and their unions established and recognized in terms of the legislation in force, which transfer goods produced by the members, associates or participants, in their original state or which are subject to handling or transformation; the bodies, which by law, (even subject to manipulation or transformation), arrange for the collective sale on behalf of the producers.
sl	c) zadruge, njihovi konzorciji, združenja in njihova združenja, ki so ustanovljena in priznana v skladu z veljavno zakonodajo, ki izvajajo cesije proizvodov, ki jih proizvajajo pretežno družbeniki, člani združenj, udeleženci v izvornem stanju ali s predhodnim preoblikovanjem, ustanove, ki po zakonu poskrbijo, tudi s predhodnim preoblikovanjem za kolektivno prodajo za račun proizvajalcev.

en	device" referred to in Decree Law no. 46/1997 (see Resolution no. 168 of 26 October 2001); - silver.
sl	skladu z zakonskim odlokom št. 46/1997 (resolucija št. 168 z dne 26.10.2001); - srebro.

en	• a company which in the three years 2008 - 2010 has not carried out significant opera
sl	• družba, ki v tromesečju 2008-2010 ni imela pomembnejših poslov v namene DDV, ki ni

en	Imports of investment gold must be indicated in line VF14, whereas imports of so-called "industrial gold" must be indicated in line VF11, as well as in line VJ11 in order to determine the tax due.
sl	Uvozi investicijskega zlata se navedejo v vrstico VF14, medtem ko se uvoze takoimenovanega "industrijskega" zlata vnese v vrstico VF11, ter v vrstico VJ11 v namene določanja neplačanega davka.

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

en	- an original signed copy of the VAT Form 26 PR/2011, which forms part of their annual
sl	- primerek podpisan v izvirniku Preglednice DDV 26 PR/2011, ki je del lastne letne na

en	other hand, commencing from the payment for February, the particular method of payment based on the computation of the tax payable in the second preceding month (i.e. in the example, the tax for the month of January) and so forth until the end of the year, must be applied.
sl	izplačila za mesec februar se mora uporabljati posebno metodo plačila ki temelji na obračunu davka, ki je zapadel v drugem predhodnem mesecu (npr.za mesec januar) in tako do konca leta.

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

en	Paragraph five of article 4 provides that transactions relative to gold and foreign currency are not considered commercial, where such transactions are carried out by the Bank of Italy and the Italian Exchange Office; accordingly these are transactions in respect of which the tax remains excluded, whereas analogous transactions carried out by the agent banks now fall within the scope of VAT.
sl	4. člen, peti odst.predvideva, da posli vezani na plato in tujo valuto niso komercializirani omejeno na tiste, ki jih izvaja Banca d'Italia in italijanski urad za izmenjavo; gre za posle za katere ostaja izključitev iz davka, medtem ko enake posle izvajajo banke agenti, ki spadajo v področje aplikacije DDV.

en	- the exemption from the obligation to settle and pay the tax;
sl	- obveznosti izplačila in izvajanja plačila davka;

en	The relevant amount must coincide with the amount resulting in line VR1, field 1.
sl	Višina se mora ujemati z zneskom, ki izhaja iz vrstice VR1, polje 1.

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

en	• appointment code 1 - legal, contractual, de facto agent or managing member;
sl	• številka funkcije 1 - Zakonski, pogajalski zastopnik, družbenik upravitelj;

en	Article 39 of Decree Law no. 78 of 31 May 2010 further extended the terms of suspension until 20 December 2010 for individuals with income from business or self-employment and for subjects other than individuals with turnovers of not more than 200,000 euros, both with tax domicile or operational headquarters in the municipalities of the crater.
sl	39. člen zakonskega dekreta št. 78 z dne 31. maja 2010 je še nadalje podaljšal roke za prekinitev do 20. decembra 2010 za fizične osebe, ki prejemajo dohodke iz podjetniške dejavnostji in iz samostojnega dela ter za subjekte, ki niso fizične osebe, katerih dohodki presegajo 200.000,00 eur, oboji z davčnim domicilom ali poslovnim sedežem v občinah ob ognjeniškem žrelu.

en	In cases of separate accounts or extraordinary operations or substantial subjective transformations, the part must be filled in only once giving indications of the data relative to the various accounts or the various subjects who have participated in the transformation.
sl	V primerih ločenega knjigovodstva ali izrednih poslov ali večjih preoblikovanj subjekta mora biti preglednica izpolnjena samo enkrat s tem, da se povzamejo podatki različnih knjigovodstev ali različnih subjektov, ki so bili udeleženi v preoblikovanju.

en	These terms were extended until 30 June 2010 by Ministerial Ordinance no. 3837 of 30 December 2009 only for subjects with tax domicile or operational headquarters in the municipalities of the crater (excluding credit and insurance institutions).
sl	Ti roki so bili podaljšani z ministrskim sklepom št. 3837 z dne 30. decembra 2009 do 30. junija 2010 za subjekte, ki imajo davčni domicil in poslovni sedež v občinah ob ognjeniškem žrelu (razen kreditnih in zavarovalnih ustanov).

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

en	See the instructions for completing part VR, line VR5.
sl	Glej navodila za izpolnjevanje preglednice VR5, vrstico VR5.

en	credit surplus set off with the debits transferred by the other group companies must be indicated.
sl	presežek terjatve z obveznostmi prenesenimi od drugih družb skupine.

en	• purchases made by taxpayers who carry out exclusively exempt operations for which the
sl	• nakupi , ki jih izvajajo zavezanci, ki opravljajo izključno neobdavčene posle za katere je

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

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

en	to the various rates, subdividing the amount between taxable amounts and tax; - the amount in line 17 must be included in line VE30; - the amount in line 18 must be carried forward to line VE32.
sl	različnim davčnim stopnja tako, da se razdeli znesek med davčno osnovo in davkom; - znesek v skladu z vrstico 17 mora biti zajet v vrstici VE30; - znesek v skladu z vrstico 18 mora biti zajet v vrstici VE32.

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

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

en	- the filing of the annual return.
sl	- predložitev letne napovedi.

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

en	Considerations and purchases made before the limit was exceeded must be noted by the final date for submission of the annual VAT return.
sl	Plačila in nakupi izvedeni pred preseganjem meje, morajo biti zabeleženi v roku za predložitev letne napovedi DDV.

en	Article 1, paragraphs from 96 to 117, of Law no. 244 of 24 December 2007 (2008 Budget Bill), has introduced a new tax relief regime applicable starting from 2008 for certain taxpayers with a reduced volume of business or revenue.
sl	Odstavki od 96 do 117 1.člena, zakona št. 244 z dne 24. decembraq 2007 (finančni zakon 2008) je uvedel nov davčni režim olajšav, ki se uporablja od leta 2008 za določanje zavezancev z manjšim obsegom poslovnega prometa ali nadomestil.

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

en	In other words, a comparison will be made between the amounts of VAT calculated in deduction with reference to the two previous years (to be indicated in lines VZ1 and VZ2 respectively):
sl	Dejansko se primerjava izvede med obračunanimi odbitnimi zneski ddv z nanašanjem na dveh predhodni leti (ki se vnese v vrstice VZ1 in VZ2):

en	- the exemption from the obligation to record the considerations;
sl	- oprostitev od obveznosti beleženja plačil;

en	For example, hotel reservations, travel bookings, the sale of tickets for conveyance, services relating to the endorsement of passports and similar documents, carried out at the traveller's request, fall within this category.
sl	V tej kategoriji poslov spadajo kot primer hotelske rezervacije, rezervacije potovanj, prodaja prevoznih listkov, storitve vezane na potrjevanje potnih listov in podobno, ki se izvajajo na zahtevo potnika.

en	If the amount is negative it must be indicated in line 14, but with the positive sign; - in line 15 indicate the net taxable base at 20%, using either the mathematical method:
sl	Če je rezultat pozitiven mora biti znesek vnesen v vrstico 13, če pa je negativen, pa mora biti znesek vnesen v vrstico 14, vendar s pozitivnim znakom; - v vrstici 15 se navede 20% obdavčitev z alternativno uporabo matematične metode:

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

en	Also with reference to the last annual VAT return relating to the period of application of tax in the ordinary manner, if a VAT credit exists, a request for refund of this credit may be made as provided for by article 30, third paragraph, of Presidential Decree no. 633 of 1972, or it may be used to set off other taxes and contributions as provided for by article 17 of Legislative Decree no. 241 of 1997.
sl	Nanašajoč se na zadnjo letno napoved DDV za obdobje uporabe davka na navadne načine, če pride do preseganja terjatve DDV se lahko zahteva povračilo v skladu s 30. členom, tretji odstavek odloka predsednika republike št. 633 z 1972, ali se lahko uporablja kot kompenzacija z drugimi davki in prispevki v skladu s 17. členom zakonodajnega odloka št. 241 z 1997.

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

en	Consolidate Act), or limited liability companies as referred to in article 116 of the same single text.
sl	v družbah z omejeno odgovornostjo v skladu s členom 116 istega prečiščenega besedila.

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

en	The same line must also include credits of those companies in the group which have completed line VL27 of their own annual return.
sl	V isti vrstici morajo biti zajete tudi terjatve te družbe skupine, ki so izpolnile vrstico VL27 svojih letnih napovedi.

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

en	It is pointed out that non-operating companies for the year to which the return applies and for the two preceding years and which have indicated code 4 in line VA15 may not apportion the amount indicated in this line among subsequent lines.
sl	Družbe, ki niso dejavne, za predmetno leto napovedi in za dve predhodni leti, ki so navedle šifro 4 v vrstico VA15, ne morejo razdeliti v naslednjih vrsticah znesek, ki je vnesen v to vrstico.

en	In the case of a company participating in the group payment of VAT, the controlling body or company must also sign; this signature must appear on the front cover if control was exerci
sl	V primeru, da družba sodeluje v likvidacijskem postopku skupine mora tudi ustanova ali kontrolna družba podpisati; tak podpis je na naslovni strani, če je bila kontrola izvedena

en	Box 5 must be crossed in the case of a refund being requested by taxpayers, in accordance with article 30, paragraph 3, letter d), who in 2010 carried out mainly operations that are non-taxable as a result of articles 7 to 7-septiess.
sl	Kvadratek 5 je potrebno označiti v primeru povračila, ki ga zahtevajo zavezanci v skladu s 30.členom, 3.odst., črka d), ki so v letu 2010 izvajali pretežno neobdavčene posle v skladu s členi od 7 do 7 septies.

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

en	This credit, which remains at the complete disposal of the incorporating company, must be indicated in line VL10 of the form relating to the incorporated company.
sl	Ta terjatev, ki je povsem na razpolago prevzemnemu podjetju, mora biti navedena v vrstici VL10 v obrazcu prevzete družbe.

en	If, however, profits or payments received by the taxpayer exceed the above-mentioned limit by 50 percent, the minimum taxpayers regime will cease to have effect from the year in which this limit is exceeded.
sl	V primeru, da prijavljeni prihodki ali nadomestila zavezanca presegajo 50% omenjene meje, minimalni režim ne velja več v teku tistega leta, ko je bila meja presežena.

en	3 Subjects with tax domicile or operational headquarters in the municipalities affected by the earthquake on 06 April 2009 in the Abruzzo region
sl	3 Subjekti z davčnim domicilom ali poslovnim sedežem v tistih občinah, ki so jih prizadeli potresi dne 06. aprila 2009 v pokrajini Abruci

en	The relative data, which must be taken from the register provided for in terms of paragraph 2 of article 38 of Decree Law 41/1995, must be included in line VE30; - line 4 must include the following:
sl	Podatek mora biti povzet iz usteznega registra, ki ga predvideva 2. odstavek, 38 člena zakonskega odloka 41/1995 mora biti zajeto v vrstico VE30; - v vrstico 4 se zajame:

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

en	In accordance with article 8 of Presidential Decree no. 322 of 1998, the VAT return for 2010 must be submitted between 01 February and 30 September 2011 if the taxpayer is obliged to submit the return independently or by 30 September 2011 if the taxpayer is obliged to include the VAT return in the single return.
sl	št. 322 z 1998 izjava DDV za leto 2010 mora biti predložena v obdobju od 01. februarja do 30. septembra 2011 v primeru, da mora zavezanec samostojno predložiti napoved ali do 30. septembra 2011 v primeru, da mora zavezanec zajeti izjavo DDV v poenoteno izjavo.

en	In line VS22, field 2 has been added for the number of virtuous taxpayers to be indicated.
sl	V vrstico VS22 je bilo vneseno polje 2 za navajanje števila vzornih subjektov.

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

en	Line VA12 must indicate: - the year to which the credit deriving from the group refers; - the amount of such credit which has been set-off in 2010 and for which the guarantees
sl	V vrstici VA12 se navedejo: - leto na katero se nanaša terjatev ki izhaja iz skupine; - znesek te terjatve je bil kompenziran v letu 2010 in za katerega morajo biti dane

en	The line must also indicate the amount shown in line VL10 of the return for 2009 and for which a refund has not been requested by submitting Form VR/2010.
sl	V vrstici mora biti poleg tega vnesen znesek iz vrstice VL10 napovedi za leto 2009 in ni bila zahtevana povrnitev s predložitvijo obrazca VR/2010.

en	Minimum taxpayers do not apply VAT and are not entitled to deduct VAT on domestic purchases and intra-community purchases, or on imports.
sl	Minimalne zavezance ne bremeni DDV iz naslova povračila in nimajo pravico do odbitka DDV pri nakupih v svoji državi ali v državah članicah EU ali pri uvozu.

en	It is pointed out that, in observance of the Ordinance issued by the Director of the Revenue Agency on 10 June 2009, taxpayers different to individuals must submit the current return electronically through their own appointed agents, whose names must be communicated: electronically, through their own legal representative authorised to use the eServices of the Revenue Agency; on paper, by submitting the relevant request to be registered on the form provided to the office of the Revenue Agency which granted the authorisation if the user is already authorised, or to any office in the region in which the organisation has its tax domicile, if the user is not already authorised; the request may be submitted by the taxpayer's legal representative or contractual representative.
sl	Treba je vedeti, da v skladu z odločbo Direktorja Agencije za Prihodke z dne 10. junija 2009, subjekti, ki niso fizične osebe, opravijo elektornski prenos tega obvestila preko svojih pooblaščenih upraviteljev, katerih imena se posredujejo: elektronsko, preko zakonitega zastopnika pooblaščenega za elektronske storitve Agencije za Prihodke; na papirni način s predložitvijo zahteve za vnos na ustreznem obrazcu, uradu Agencije za Prihodke, ki je izdala habilitacijo, če je uporabnik že habilitiran, ali preko katerega koli urada v deželi, kjer ima ustanova svoj davčni domicil, če uporabnik še ni habilitiran; zahteva se lahko predloži tako s strani zakonitega zastopnika kot tudi s strani pogajalskega zastopnika.

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

en	The part must be used only by VAT taxpayers who intend to request the refund of the VAT credit emerging from the annual return relating to the 2010 tax period.
sl	Preglednico uporabljajo samo zavezanci za DDV, ki nameravajo zahtevati povračilo davčenga dobropisa, ki izhaja iz letne napovedi za davčno obdobje 2010.

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

en	Line VA4 this line is reserved for savings management companies referred to in Decree Law 351/2001 for the indication, in the form relating to each fund managed, of the name as well as the identification number attributed to same fund by the Bank of Italy (see also instructions in part VD).
sl	Vrstica VA4 je namenjena družbam za upravljanje v skladu z zakonskim odlokom št. 351/2001 za navajanje v obrazec za dejavnost vsakega upravljanega sklada, določanje identifikacijske številke, ki jo dodeli Banca d'Italia samemu skladu (glej tudi navodila v preglednici VD).

en	payer and declarant's details, the signature of the declaration, the commitment to electronic
sl	matične podatke zavezanca in prijavitelja, podpis napovedi, obveznost elektronske pre

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

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

en	Lines VR3 and VR4 must be completed by a company which already takes part in group VAT payment only if during the year it withdrew from the group as a result of control terminating and subsequently incorporated another company during the same tax period which can legitimately request the refund for the lesser credit surplus deductible for the three-year period.
sl	Vrstici VR3 in VR4 morata biti izpolnjeni s strani družbe, ki je že udeležena v izplačilu skupine samo v primeru, da je v teku leta slednja izstopila iz skupine zaradi odstopa kontrole in je zatem izvedla prevzem v istem davčnem obdobju, druga družba, ki je imela legitimno pravico zahtevati povračilo za manjši presežek, ki se odbije v kvartalu.

en	Completion of part VX in the event of bankruptcy or compulsory administrative liquidation during 2010.
sl	Izpolnjevanje preglednice VX v primeru stečaja ali prisilne poravnave v teku leta

en	Line VF35 "Habitual" exporters must indicate VAT not discharged on purchases and imports as referred to in line VF12 (for a definition of "habitual" exporters, see article 1 of Decree Law 746 of 29 December 1983, converted by Law 17 of 27 February 1984).
sl	V vrstici VF35 mora biti od "običajnih" izvoznikov naveden neplačani DDV za nakupe in uvoze v skladu z vrstico VF12 (glej za določanje "običajnega" izvoza 1. člen zakonskega odloka št. 746 z dne 29.12.1983, spremenjenega z zakonom št. 17 z dne 27.februarja

en	- in lines 13 and 14, which must be completed in an alternative manner, indicate the gross taxable base or the cost credit, relating to the transactions subject to the rate of 20%, by applying the following formula:
sl	- v vrsticah 13 in 14 ki sta medsebojni alternativi se navede bruto davčna osnova ali terjatev za strošek za posle, ki so obdavčeni po davčni stopnji 20% in izhajajo na podlagi izračuna z naslednjo formulo:

en	As an exception to the general rules regarding VAT, article 74-quater, provides specific provisions for show business activities, which deal with:
sl	74-quater člen predvideva, v odstopanju od splošnih pravil glede DDV, posebna določila za prireditvene dejavnosti, ki zadevajo:

en	Solutions to problems with using the Entratel eService may be sought by contacting the call centre specifically set up on the freephone number indicated in the documentation provided by the office at the moment of authorisation to use the service.
sl	Za reševanje problemov vezanih na uporabo elektronske storitve Entratel se lahko uporabi telefonska pomoč klicnega centra za odgovore na zeleno številko navedeno v dokumentaciji, ki jo izda urad ob pooblastitvi za dostop do storitve.

en	It should be remembered that, pursuant to paragraph 101 of article 1, tax payable as a result of the adjustment is paid in a single payment or in five annual instalments of the same amount, using tax code 6497.
sl	V skladu s 101. odstavkom 1. člena, neplačani davek za popravek je bil plačan v enkratnem znesku ali v petih letnih obrokih v enakih zneskih z uporabo številke dajatve 6497.

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

en	Box 1 must be crossed by taxpayers who during the 2010 year discontinued their activity.
sl	Kvadratek 1 prekrižajo zavezanci, ki so v teku leta 2010 prekinili svojo dejavnost.

en	In such a case, in fact, the incorporating company is required to present the return relating to the year preceding the incorporation on behalf of the incorporated company.
sl	V tem primeru mora pripojitvena družba predložiti napoved za predhodno leto pred pripojitvijo za račun pripojene družbe.

en	Minimum VAT-exempt taxpayers as provided for by Law no. 244 of 2007 - method for completing the form.
sl	Minimalni zavezanci v skladu z zakonom št. 244 v 2007- način izpolnjevanja.

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

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

en	The latter must be shown separately in field 2.
sl	Slednji morajo biti ločeno navedeni v polju 2.

en	The transferring party shall file his or her return with reference to the operations performed in the year 2010 concerning non transferred businesses.
sl	Subjekt prosilec mora predložiti svojo napoved izključno tako, da se nanaša na izvedene posle v letu 2010, ki zadevajo neprenesene dejavnosti.

en	In addition, the return can be submitted independently by taxpayers who intend to offset the tax credit resulting from the annual return or to request that it be refunded (article 3, paragraph 1, of Presidential Decree no. 322 of 1998, as amended by article 10 of Decree Law no. 78 of 01 July 2009).
sl	Poleg tega lahko napoved samostojno predložijo subjekti, ki nameravajo uporabiti kot kompenzacijo oziroma zaprositi za povrnitev davčnega dobropisa, ki izhaja iz letne napovedi (3. člen, 1. odst. odloka predsednika Republike št. 322 z leta 1998, spremenjenega na podlagi 10. člena zakonskega odloka št. 78 z dne 01. julija 2010).

en	Some obligations, however, do apply to these individuals and are listed below:
sl	Ostanejo druge obveznosti pri teh subjektih, ki so navedene v nadaljevanju:

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

en	4.1.6 - UNDERTAKING TO ELECTRONIC SUBMISSION
sl	4.1.6 - OBVEZNOST ELEKTRONSKE PREDLOŽITVE

en	This part is reserved for the indication of particular types of operations for which tax, on the basis of specific enactments, is owed by the transferee (intra-community purchases and article 17, paragraphs 2, 5, 6 and 7) or by persons operating in specific sectors of business for commissions paid by them (article 74, first paragraph, letter e), article 74-ter, paragraph 8).
sl	Ta preglednica je namenjena določanju posebne vrste poslov za katere davek, na podlagi posebnih določil, dolguje cesionar (nakupi med občinami in 17. člen, odstavki 2, 5, 6 in 7) ali subjekti, ki delujejo v posebnih sektorjih dejavnosti za provizije, ki se jim izplačujejo (74. člen, prvi odstavek, črka e), 74-ter člen, 8. odst.).

en	sums in the form of profits from shares to participating associates with the contribution of work alone.
sl	dobičkov družbenikom, ki so v družbi udeleženi samo s svojim delom.

en	The data in the VAT form 26PR/2011 is contained in the VAT annual return to be submitted by the controlling body or company.
sl	Podatki povzetne pregledom DDV 26PR/2011 se nahajajo v letni napovedi ddv, ki jo predloži kontrolna ustanova ali družbe.

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

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

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

en	In line VF34 a new field has been introduced, field 7, reserved for indicating the operations provided for by numbers 1) to 4) of article 10 carried out with VAT taxpayers outside the European Union.
sl	V vrstco VF34 je bilo uvedeno novo polje 7 namenjeno navedbi operacij vskladu s številkami od 1) do 4), 10. člena izvedenih za davčne zavezance, ki niso člani Skupnosti.

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

en	In such cases, the refund will be due for the lesser deductible surplus (relative to the part not already requested in a refund or not compensated in form F24).
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	The line must also be completed in the case in which, with reference to a tax credit arising during the completion of form 26PR/2011, a tax payment has been made.
sl	Vrstica mora biti izpolnjena tudi v primeru, da je pri davčni terjatvi, ki izhaja iz razpredelnice 26PR/2011 izvedeno plačilo davka.

en	The part is divided into 2 sections, the first of which contains some analytical data concerning the activity or activities managed with independent accounting as provided for by article 36 (see paragraph 3.2), while the second summarises all activities performed by each subject:
sl	Preglednica je razdeljena na 2 razdelka, katerih eden zajema vse osebne podatke, ki zadevajo dejavnost ali dejavnosti, ki se vodijo s samostojnim računovodstvom v skladu s 36. členom (odst. 3.2), medtem ko druga povzema vse dejavnosti, ki jih izvajajo subjekti.

en	However, the following obligations remain in force: - invoicing and certification of the considerations; - filing of documents received and issued; - submission of the annual communication of VAT data by taxpayers, whose business turnover du
sl	Ostanejo naslednje obveznosti: - fakturiranje in certificiranje plačil - shranjevanje prejetih in izdanih listin; - predložitev letnega obvestila DDV s strani zavezancev katerega poslovni promet v letu 2010 je

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

en	article 10, no. 8, or new vehicles as referred to in article 53, paragraph 1, of Decree Law no. 331
sl	10. členom, št. 8) in novih prevoznih sredstev v skladu s 53. členom, 1. odst., zakonskega odloka

en	Tax payment violations: failure to pay, late payment or insufficient payment of VAT on account, of VAT resulting from periodic paymentsor of adjusted VAT resulting from the annual return.
sl	Kršenje obveznosti plačila: Opustitev, zamuda ali nezadostno plačilo akotnacije DDV, DDV ki izhaja iz obdobnega plačila ali DDV za poravnavo ki izhaja iz leto napoved

en	As an alternative to adopting the aforesaid separation percentages, the taxpayer can determine the taxable amount of the considerations recorded gross of VAT, by dividing the gross amount of the considerations recorded by 102, 104, 108.5 , 110 and 120, in relation to the different rates applied and multiplying the quotient by 100, rounding up or down to the nearest unit.
sl	Določanje davčne osnove registriranih plačil bruto davka se lahko izvede kot alternativa omenjenih odstotkov razdelitve tako, da se deli bruto znesek registriranih plačil za 102, 104, 108,5, 110 in 120 glede na različne uporabljene davčne osnove in tako, da se pomnoži kvocient za 100 z zaokrožitvijo zaradi manjka ali presežka na najbližjo enoto.

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

en	Line VF14 exempt domestic purchases, exempt intra-community purchases (article 42, paragraph 1, Decree Law 331/93) and non-taxable imports (article 68, excluding letter a).
sl	Vrstica VF14, neobdavčeni nakupi znotraj države, neobdavčeni nakupi med državami Skupnosti (42. člen, 1.odst, .zakonskega odloka št. 331/93) in uvozi, ki niso obdavčeni (68. člen, izključena črka a).

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

en	• each controlled company must file an annual return, with no attachments, using the
sl	• kontrolirane družbe morajo predložiti vsaka svojo letno napoved brez priloge z načini

en	in the year 2010 for which the tax rates laid down for the individual goods become applicable.
sl	2010 za katere se uporabljajo lastne davčne stopnje predvidene za posamezna sred

en	Application of the ordinary VAT regime for travelling shows and minor taxpayersArticle 74-quater, paragraph 5
sl	Uporaba navadnega režima DDV za potovalne prireditve in manjši zavezanci74-quater.

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

en	In the specific case in which, regarding purchases made in prior years but registered in 2010, the percentage of tax deduction applicable in the year in which the right to the deduction arose is different from the percentage applicable for 2010, see instructions in line VF56 and under the entry "Adjustments to deductions".
sl	V posebnim primeru, ko glede izvedenih nakupov v predhodnih letih , registriranih pa v letu 2010, odstotek odbitka za leto, ko je bila pravica do odbitka drugačna kot v letu 2010, glej navodila v vrstici VF56 in postavko Dodatek "Popravki odbitka."

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

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

en	From this year, taxpayers who wish to request that the credit arising from the annual return be refunded must complete the new part VR of the return itself and may no longer submit form VR (now eliminated) addressed to the tax collection agent.
sl	Od letošnjega leta dalje tisti zavezanci, ki nameravajo zahtevati povrnitev dobropisa, ki izhaja iz letne napovedi, morajo izpolniti novo preglednico VR napovedi; ne morejo več predložiti obrazca VR naslovljenega na agenta za izterjavo, ker je odpravljen.

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

en	For deduction purposes, the taxable amount and the tax resulting from the self-invoice mentioned above, must be indicated in section VF in the line corresponding to the tax rate applied.
sl	V namene odbitka, davčna osnova in davek, ki izhajajo iz omenjene samofakture morajo biti navedeni v preglednici VF v vrstici, ki ustreza uporabljeni davčni stopnji.

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

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

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

en	Line VL25 must indicate, for each company in the group which was non-operating for 2009 pursuant to article 30 of Law no. 724 of 23 December 1994, the total amount of credit surpluses transferred during that year and liable to be returned by the controlling company (see resolution no. 180 of 29 April 2008).
sl	V vrstici VL25 mora biti s strani vsake družbe skupine, ki ni dejavna za leto 2009 v skladu s 30. členom zakona št. 724 z dne 23. decembra 1994 naveden skupni znesek presežka terjatve prenesene v teku istega leta in je predmet povračila s strani kontrolne družbe (primerjaj resolucijo št. 180 z dne 29. aprila 2008).

en	In line VE30, field 4, reserved for indicating the provision of intra-community services as provided for by article 40, paragraphs 4-bis, 5 and 6 of Decree Law no. 331 of 1993, revoked by Legislative Decree no. 18 of 2010, has been removed.
sl	V vrstici VE30 je bilo odpravljeno polje 4 namenjeno vpisu izvajanja storitev v Skupnosti v skladu s 40. členom, 4-bis, 5 e 6. odstavki zakonskega dekreta št. 331 z 1993, razveljavljenega z zakonskim dekretom št. 18 z 2010.

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

en	The part consists of four sections: 1) The total amount of purchases made within the territory of the State, of intra-community purchases and imports; 2) The total of purchases and imports, total tax, intra-community purchases, imports and purchases from San Marino; 3) Calculation of admissible deductible VAT; 4) Admissible deductible VAT.
sl	Preglednica sestoji iz štirih razdelkov: 1) Višina nabav, ki se izvedejo na državnem ozemlju , nabave v Skupnosti in uvozi; 2) Skupaj nabave in uvozi, skupaj davek, nabave v Skupnosti, uvozi in nabave iz San Marina; 3) Določanje odbitnega Ddv; 4) Odbitni ddv.

en	VAT on purchases; - agricultural producers who benefit from the special regime as referred to in article 34; - non-commercial, non-taxable bodies, organisations and other structures.
sl	nakupo; - kmetovalci, ki uveljavljajo poseben režim v skladu s 34. členom - ustanove, organizacije in druge organizacije, ki niso trgovskega značaja, ki niso pasivni

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

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

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

en	It is pointed out that the amount indicated in this line may be requested as a refund in accordance with article 30, fourth paragraph (lesser credit surplus deductible for the threeyear period, see Resolution no. 4/DPF of 2008 and instructions for completing part VR).
sl	Znesek naveden v tej vrstici je lahko predmet zahteve za povračilo v skladu s 30. členom, četrti odstavek (manjši odbitni kvartalni presežek, primerjaj sklep št. 4/DPF iz leta 2008 in navodila za izpolnjevanje preglednice VR).

en	Taxpayers who have made quarterly payments in accordance with article 7 of Presidential Decree no. 542 of 1999 must indicate details of payments using the vehicle-F24 form in lines VH22, VH25, VH28 and VH31.
sl	Zavezanci, ki so izvedli trimesečno likvidacijo v skladu s 7. členom odloka predsednika republike št. 542 z 1999, morajo navesti podatke za vplačila z F24 avto v vrsticah VH22, VH25, VH28 in VH31.

en	At the same time, paragraph 116 of article 1 of the abovementioned Budget Bill has extended the VAT-exempt minimum taxpayers regime as provided for by article 32-bis, the tax relief regime for marginal activities as provided for by article 14 of Law no. 388 of 2000 and the so-called super-simplified regime as provided for by article 3, paragraphs from 165 to 170, of Law no. 662 of 1996.
sl	V tem času odstavek 116, 1. člena navedenega finančnega zakona je odpravil režim malih oproščenih zavezancev v skladu s 32-bis členom, davčni režim olajšav za obrobne dejavnosti v skladu s 14. členom zakona št. 388 z 2000 in zelo poenostavljen režim v skladu s 3. členom, odstavki od 165 do 170 zakona št. 662 z 1996.

en	• purchases made by persons who have chosen to be exempt from compliance as provi
sl	• nakupi, ki jih izvajajo subjekti, ki so izbrali opcijo, da so oproščeni izpolnjevanja

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

en	• purchases relating to operations carried out on an occasional basis that fall within the scope of the specific regime provided for by article 34-bis for connected agricultural activities.
sl	• nakupi, ki zadevajo posle, ki se občasno opravljajo in spadajo v poseben režim ki ga predvidevajo kmetijske povezane dejavnosti v skladu s 34-bis členom.

en	- the guarantees provided by the individual companies taking part in the group's payment for the respective credits set off; - the guarantee provided by the controlling company for any surplus group credit that is set off.
sl	- garancije, ki jih dajo posamezne družbe udeležene pri izplačilu skupine za kompenzirane terjatve; - jamstvo dano s strani kontrolne družbe za morebitni kompenzirani presežek terjatve skupine.

en	NOTICE: part VX must be completed exclusively by taxpayers required to present the annual VAT return independently or in any case using a single form numbered 01.
sl	OPOZORILO: preglednico VX izpolnijo izključno zavezanci, ki morajo predložiti letno napoved DDV samostojno in v vsakem primeru samo v obrazec št. 01.

en	The first or single installment must be paid by the due date for payment of outstanding VAT payable for the year before the year in which the regime change takes place, while subsequent installments must be paid by the due date for payment of the tax in lieu of income tax IRPEF.
sl	Prvi in edini obrok mora biti plačan do roka za plačilo salda DDV za predhodno leto od tistega leta, ko je prišlo do spremembe režima, medtem ko se naslednji obroki plačajo do rokov za plačilo s saldom nadomestnega davka IRPEF.

en	This line must not include the adjustment of the deduction made subsequent to adopting the regime.
sl	vrstici ne sme biti zajet popravek izvedene olajšave po vstopu v režim.

en	• field 2, cost of non-depreciable operating assets, calculating: - the amount of instalments for operating assets acquired under leasing, usufruct or hire agreements or other payments; - sums for the purchase of non-depreciable operating assets (for example land);
sl	• polje 2, strošek neamortizacijskih osnovnih sredstev, s tem, da se obračuna: - znesek najemnine za osnovna sredstva, nabavljena z leasing pogodbo, užitek, najem ali na drugi odplačni način; - plačilo za nabavo neamortizacijskih osnovnih sredstev (npr. zemljišča);

en	As far as accounting obligations are concerned, article 8 of Presidential Decree no. 544 of 30 December 1999 containing the regulations for the simplification of the taxpayers' obligations as regards tax payable on entertainment activities, foresees the following exemptions for subjects who engage in travelling entertainment activities as per table C, who have not exceeded an overall business turnover figure of Euro 50,000.00 in the previous year:
sl	Kar zadeva računovodske obveznosti, 8. člen odloka predsednika republike št. 544 z dne 30. decembra 1999, ki zadeva zakonske predpise za poenostavitev izpolnjevanja obveznosti zavezancev glede davka na zabave, za subjekte, ki izvajajo potujoče predstave ter tisti, ki opravljajo zabaviščne dejavnosti v skladu z razpredelnico C, ki so v predhodnem letu ustvarili promet, ki ne presega 50.000,00 eur predvideva :

en	Coinciding with the last month of each calendar quarter (March, June, September, as well as December for taxpayers referred to in paragraph 4 of article 74) the results of the monthly payments can be set off or added to the results of the quarterly payments, on condition that the deadlines for the respective monthly settlements and payments are met.
sl	Zadnji mesec vsakega koledarskega tromesečja (marec, junij, september ter december za same zavezance v skladu s 74. členom, 4. odst.) podatki o mesečnih izplačil se lahko kompenzirajo ali kumulirajo s podatki trimesečnih izplačil pod pogojem, da se spoštujejo roki, ki so predvideni, za mesečna izplačila ali vplačila.

en	The businesses in terms of article 1 of Decree Law no. 532 of 1993 referred to above must pay the suspended taxes within 30 days of the date on which the credit claimed is used up, by reason of final payments (total or partial) by the debtor entities, including the businesses subject to compulsory winding up.
sl	Plačilo prekinjenih davkov s strani podjetij v skladu s 1. členom navedenega zakonskega odloka št. 532 z 1993, se izvede v roku 30 dni od dneva, ko po učinku dokončih, celotnih ali delnih plačil s strani ustanov dolžnic, vključno z davki,ki se uveljavljajo v prisilni poravnavi se izčrpa zahtevana terjatev.

en	Specifically, requests for refunds may be presented by taxpayers who opted for group VAT payment in 2009 and who were not able to transfer the credit emerging from the VAT return form for 2008 to the group, and taxpayers who in 2008 were taking part in a group VAT payment procedure as controlling companies and who in 2009, having opted for a group VAT payment procedure as subsidiary companies, were not able to transfer the credit emerging from the summary prospectus VAT 26PR for 2008 to the group (see Resolution no. 4/DPF of 2008).
sl	Predvsem lahko predložijo zahtevek za povračilo tisti subjekti, ki so pristopili k postopku izplačila Ddv skupine v letu 2009 in niso mogli prenesti na skupino terjatev, ki izhaja iz napovedi DDV za leto 2008 ter subjekti , ki so v letu 2008 sodelovali v postopku izplačila Ddv skupine kot matične družbe in so v letu 2009 pristopili k postopku izplačila Ddv skupine kot hčerinske družbe niso mogle prenesti na skupino terjatev, ki izhaja iz povzetne tabele DDV 26 PR za leto 2008 (primerjaj sklep št. 4/DPF za leto 2008).

en	tax payable is entirely non-deductible, as provided for by article 19, paragraph 2;
sl	davek povsem neodbiten v skladu z 19. členom, 2. odst;

en	The appointment codes to be used for the purposes of the VAT return are the following:
sl	Številke funkcije v namene izpolnjevanja napovedi za DDv so naslednje:

en	Line VR9 is reserved for virtuous taxpayers, i.e. those enterprises that satisfy certain conditions of reliability and solvency as specifically set out in article 38 bis, seventh paragraph et seq, exclusively with reference to requests for refunds as provided for by letters a), b) and d) of the third paragraph of article 30, exempted from providing guarantees within the limit of 100% of the average of payments made into the tax account during the two-year period preceding the refund request.
sl	Vrstica VR9 je namenjena vzornim zavezancem ali tistim podjetjem, ki izpolnjujejo določene pogoje, zanesljivost, solventnost specifikacijam navedenim v 38 bis členu, sedmi odstavek in naslednji, izključno nanašajoč se na zahteve po povračilu v skladu s črkami a), b) in d) tretjega odstavka 30. člena, oproščene garancij v 100% mejah povprečja vplačil prispelih na davčni račun v dveletnem obdobju pred zahtevo za povračilo.

en	MINIMUM TAXPAYERS (article 1, paragraphs from 96 to 117, Law no. 244 of 24 December 2007)
sl	MINIMALNI ZAVEZANCI (1. člen, odstavki od 96 do 117, zakona št. 244 z dne 24. decembra 2007)

en	Arising out of the provisions of paragraph 6 of article 30 of Law no. 388 of 23 December 2000, taxable subjects, who were charged VAT equivalent to 15% or 50% of the taxable base when purchasing vehicles must, in terms of paragraph 5 of article 30 of the abovementioned Law, apply the marginal VAT regime stipulated for sellers of used goods, when the vehicle is subsequently resold.
sl	Vedeti je treba, da v skladu s 30. členom, 6. odst. zakona št. 388 z dne 23. decembra 2000, pasivni davčni zavezanci bremenjeni za nakup vozil z obračunanim DDV 15% ali 50% davčne osnove v skladu s 30. členom, 5. odst. navedenega zakona ob naslednji prodaji uporabljajo sistem DDV od marže, ki je predvidena za prodajalce rabljenih predmetov.

en	In this case, no amount should be indicated in line VF37, as no VAT is deductible;
sl	V tem primeru se v vrstico VF37 ne vnese noben znesek, ker ni dovoljen odbitek DDV;

en	of legal entity
sl	niso pravne osebe

en	NOTE: taxpayers who, on the basis of instructions given in Circular Letter 50/E of 12 June 2002, have taken steps to regularise operations for which a declaration of intent has been issued beyond the limit of the available ceiling through the issue of a selfinvoice and with the subsequent payment of the tax, using form F24 and indicating the tax code of the period in which the purchase was erroneously made without the application of VAT, must indicate the amount of the tax thus regularised in line VE24 and include the payment in line VL29, field 1.
sl	POZOR: zavezanci, ki so na podlagi navodil iz okrožnice št. 50/E z dne 12. junija 2002, poskrbeli za urejanje poslov, za katere je bila izdana izjava namena preko meje razpoložljivega plafona z izdajo samofakture in posledično plačila davka z uporabo obrazca F24 in z navedbo številke dajatve obdobja v katerem je bil zmotno izveden nakup brez uporabe DDV, morajo navesti višino davka, tako urejenega v vrstico VE24 in zajeti to plačilo v vrstico VL29, polje 1.

en	• purchases made via the introduction of goods into VAT deposits (article 50-bis, para
sl	• nakupi izvedeni z uvajanjem sredstev v skladišče DDV (50-bis.

en	NOTE: taxpayers who, from the 2011 tax year, make use of the regime for minimum taxpayers provided for by article 1, paragraph 96 and subsequent paragraphs of Law no. 244/2007, must also take into account in this return the tax payable to the State and other taxpayers indicated in the last paragraph of article 6 for operations carried out for which tax has not yet become payable.
sl	POZOR: subjekti, ki od davčnega leta 2011 uveljavljajo režim za male zavezance, ki ga predvideva 1. člen, 96. odst. in naslednji, zakona št. 244/2007 morajo upoštevati to napoved tudi pri neplačanem davku za posle izvedene za državo in druge subjekte, navedene v zadnjem odstavku, 6. člena, ki še niso zapadli v plačilo.

en	In order to reduce the burden of this requirement, the tax may be paid in a single payment or alternatively in five annual instalments of the same amount, without interest being applied, using tax code 6497 introduced with resolution no. 80 of 2008.
sl	Da ne bi to izpolnjevanje postalo predrago, se dolgovano obveznost plača v enem znesku ali v petih letnih obrokih v enakem znesku brez apliciranja obresti z uporabo šifre dajatev 6497, ki je bila sprejeta sklepom št. 80 v 2008.

en	In the specific case of a taxpayer having made use of relief provided for by more than one provision of law, the code for the event which deferred the deadline for submission of the return or of payments the most should be indicated.
sl	V posebnem primeru, ko je zavezanec uveljavljal olajšave odrejene z več zakonskimi ukrepi, mora navesti šifro za dogodek, ki predvideva večji odlog roka za predložitev napovedi ali plačil.

en	It is pointed out that the methods of completing part VH illustrated above must also be adopted by controlling and controlled companies which make payments using VAT form F24 for registration of European Union vehicles.
sl	Zgoraj navedeni načini izpolnjevanja preglednice VH morajo sprejeti tudi kontrolne in kontrolirane družbe, ki izvajajo plačila z uporabo obrazca F24 za registracijo osebnega vozila EU.

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/2011.
sl	Za omenjene presežke lahko za povračilo zaprosi le kontrolna ustanova ali družba ob priložnosti vročitve povzemajočega pregleda DDV 26 PR/2011.

en	Margins relative to non-taxable transactions, which make up the ceiling(to be included in VE30)
sl	Marže za neobdavčene posle, ki sestavljajo plafond (zajeti v vrstico VE30)

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

en	It must be noted that in relation to companies or groups of companies whose consolidated financial statements reflect a total equity in excess of 258,228,449.54 Euro, the guarantee can be given for all the subsidiary companies indicated in the latest presented consolidated financial statements, for the credit excesses set off by the companies, by the direct assumption by the parent or controlling company of the obligation to pay back to the Financial Administration the sum to be refunded (Circular Letterno.
sl	Za družbe ali skupine družb, katerih konsolidirana bilanca izraža lastni kapital, ki je večji od 258.228.449,54 evrov, je jamstvo lahko dano za vse kontrolirane družbe, ki izhajajo iz zadnje predložene konsolidirane bilance z direktnim sprejemom obveznosti s strani družbe holding ali kontrolne družbe, da se Finančni Upravi vrne zajamčena vsota (Okrožnica št. 164 z dne 22. junija

en	Lines VH20 to VH31 corresponding to the 12 months of the year, therefore, must indicate tax paid during the year to which the return applies, using the specific codes introduced by resolution no. 377 of 2007.
sl	V vrstice od VH20 do VH31, ki ustrezajo 12 mesecem v letu se navede davek vplačan v teku leta, ki je predmet napovedi tako, da se uporabljajo ustrezne številke dajatev dolocene s resolucijo št. 377 v 2007.

en	from a regime of total exemption to a regime of total taxability or vice-versa, or following the op
sl	oprostitve obdavčitve do režima celotne obdavčitev in obratno ali po opciji za ločevanje dejavno

en	4 Subjects with tax domicile or operational headquarters in the municipalities affected by the flooding which occurred on 01 October 2009 in the province of Messina
sl	4 Subjekti z davčnim domicilom ali poslovnim sedežem v občinah, ki so jih prizadele ujme dne 01. oktobra 2009 v pokrajini Messina

en	It should be noted that the amount resulting from the above-mentioned adjustment must be indicated in line VA14, field 2, of the last annual return filed, relating to the year previous to the one in which the exemption regime was applied.
sl	Vedeti je treba, da znesek, ki izhaja iz predhodnega popravka, mora biti poudarjen v vrstici VA14, polje 2 zadnje predložene letne napovedi, za leto pred letom uporabe režima .

en	Line 12 must not include the costs relating to exports and other non-taxable transactions because these costs do not contribute to the formation of the global margin in terms of paragraph 6 of article 36 of Decree Law no. 41/1995 referred to above; - in line 13 indicate the amount of any negative margin resulting from line 15 of Prospectus B of the VAT/2010 return relating to 2009; - in line 14 indicate the aggregate gross margin relating to the taxable transactions referred to in line 10.
sl	Dodati je potrebno da v vrstici 12 ne smejo biti zajeti stroški za izvoz in druge neobdavčene posle, ker ti stroški ne prispevajo k oblikovanju globalne marže v skladu s 36. členom, 6. odst. navedenega zakonskega odloka št. 41/1995; - v vrstici 13 navedite znesek morebitne negativne marže, ki izhaja iz vrstice 15 prospekta B napovedi DDV/2010 za leto 2009; - v vrstico 14 navedite skupno bruto maržo za obdavčene posle v skladu z 10 vrstico.

en	Line VW26 must indicate the amount of the credit for the previous year for which a request for refund has not been made, resulting from line VY5 of the VAT summarising form 26PR/2010 for the year 2009, submitted by the controlling company for the entire group.
sl	V vrstico VW26 se navede znesek terjatve predhodnega leta, ki ni bil zahtevan za povračilo in izhaja iz vrstice VY5 povzetne razpredelnice DDV 26PR/2010 za leto 2009, ki jo predloži kontrolna družba za celo skupino.

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

en	In part VS 2 fields have been added to allow "virtuous" companies to demonstrate that they are in possession of the necessary requirements.
sl	V preglednici VS sta bili vneseni 2 polji za omogočanje potrjevanja ustreznosti pogojem "zglednim" družbam.

en	As mentioned in the foreword (sub par. 1.2), those taxpayers who were engaged in more than one business activity for which, by law or by choice, they have kept separate accounting books pursuant to Art. 36, must fill in, in addition to the front cover, as many forms as the accounting systems they follow.
sl	Kot je bilo uvodoma navedeno (pododstavek 1.2) zavezanci, ki so opravljali več dejavnosti za katere so zakonsko ali po lastni izbiri vodili knjige ločeno v skladu s 36. členom, morajo poleg naslovne strani izpolniti toliko obrazcev, kolikor je knjigovodstev.

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

en	Field 5 indicate the total amount of operations carried out beyond State confines, which would give the right to deduction if carried out in Italy.
sl	V polje 5 se navede vrednost poslov, ki se izvajajo zunaj ozemlja države za katere bi se, če so izvedeni v Italiji, dalo pravico do odbitka.

en	The documentation that must be provided to the declarant by the intermediary (the person filing the statement or the company belonging to the group) and proof of the filing of the return.
sl	Dokumentacija, ki jo posrednik (pooblaščeni za posredovanje in družba skupine) mora izdati prijavitelju in dokaz predložitve napovedi

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

en	Any excess credit resulting from part VY in VAT form 26PR/2011 of the ex controlling incorporated company can be used by the incorporating company starting from January 1 of the year following the transformation.
sl	Morebitno preseganje terjatve, ki izhaja iz preglednice VY obrazca DDV 26PR/2011 pripojene bivše kontrolne družbe lahko uporabi pripojitvena družba od 1. januarja tistega leta po preoblikovanju.

en	The option exercised for the 2010 fiscal year must be communicated by crossing the box in line VO33.
sl	Izvedena opcija za davčno obdobje 2010 mora biti posredovana tako, da se označi kvadratek v vrstico V033.

en	Penalty ranging from 100% to 200% of the amount of the credits set off (article 27, paragraph 18, Decree Law no. 185/2008)
sl	Kazen od l 100% do 200% zneska kompenziranih terjatev (27.člen, 18.odst., zakonskega odloka št. 185/2008)

en	In order to allow taxpayers concerned to submit their annual VAT return on a single form, section 3-C of Part VF includes line VF55 (see instructions for completing lines VF55 and VF57).
sl	Da se zainteresiranim zavezancem omogoči predložitev letne napovedi za DDV z izpolnjevanjem edinega obrazca je v razdelku 3-C preglednice VF, vrstica VF55 (primerjaj navodila za izpolnjevanje vrstic VF55 in VF57).

en	• the assignee (beneficiary, grantee, transferee or donee) must complete this line, in the
sl	• upravičenec (družba koristnica, vlagatelj vložka, cedent ali darovalec) mora izpolniti to

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

en	Please note that line VE30, field 3 must also contain the intra-community transfers of industrial gold and pure silver, whereas lines VF23, field 1 and 3 must contain the sum of the intra-community purchases and imports of these same goods respectively.
sl	Poleg tega ne gre pozabiti da se v vrstico VE30, polje 3 zajamejo tudi cesije med občinami industrijskega zlata in čistega srebra, medtem ko se v vrstico VF23, polja 1 in 3 obračunajo nakupi med občinami in uvozi istih sredstev.

en	these payments must also be indicated in line VL24;
sl	Znesek teh vplačil mora biti naveden tudi v vrstici VL24;

en	In such a case, for the purposes of refunds, the controlled company must possess the requirements referred to in article 30, paragraph 3, which must be indicated by the controlling company by completing the box "Reason" (field 8 of part VS) of the VAT summarising form IVA 26 PR.
sl	V tem primeru mora kontrolirana družba za povračilo izpolnjevati pogoje v skladu s 30. členom, 3. odst., ki jih mora navesti kontrolna družba z izpolnjevanjem kvadratka "Namen" (polje 8 preglednice VS) povzetne pregledom DDV 26 PR.

en	In terms of Presidential Decree no. 442 of 10 November 1997, which regulates the manner of communicating the options concerning value added tax and direct taxes, the subjects who are obliged to communicate the option exercised in 2010 must cross box 1 of line VO7.
sl	V skladu z odlokom predsednika republike št. 442 z dne 10. novembra 1997, ki ureja način obveščanja o izbiri glede davka na dodano vrednost in neposrednih davkov, subjekti, ki morajo posredovati izbiro v letu 2010, morajo označiti kvadratek 1 v vrstici VO7.

en	These operations, in fact, must be combined under the VAT status attributed to the permanent organisation.
sl	Ti posli se morajo stekati na pozicijo DDV, ki je dodeljena stabilni enoti.

en	These are operations which do not contribute to the formation of the business turnover and for which it is obligatory to issue an invoice as per article 21, paragraph 6.
sl	Gre za posle, ki ne prispevajo k oblikovanju prihodkov za katere je predvidena obveznost fakturiranja v skladu z 21. členom, 6. odst.

en	Line VR7 is reserved for subcontractors who during the previous year recorded a turnover of which at least 80 per cent was comprised by services rendered in connection with subcontracting agreements, with regard to which, pursuant to article 35, paragraph 6-ter, of Decree Law no. 223 of 04 July 2006, converted by Law no. 248 of 04 August 2006, the annual limit for set-off is raised to one million euros.
sl	Vrstica VR7 je namenjena podizvajalcem, ki so v predhodnem letu registirali skupni promet za leto vsaj 80 odstotkov storitev za izvajanje pogodb s podizvajalci do katerih v skladu s 35. členom, 6-ter odstavek zakonskega dekreta št. 223 z dne 04. julija 2006 spremenjenega z zakonom št. 248 z dne 04. avgusta 2006, letna meja za kompenzacijo je dvignjena na milijon eur.

en	ferred to in article 25-bis, paragraph 6, of Presidential Decree no. 600/73);
sl	prodaje na domu v skladu s 25-bis členom, 6. odst., odloka predsednika republike št. 600/73);

en	Part VX contains data relating to VAT to be paid or the input VAT.
sl	Preglednica VX vsebuje podatke o obveznosti DDV ali terjatev DDV.

en	Line VO24, box 1 must be crossed by partnerships and by limited-liability companies comprised by farmers who wish to communicate the option for calculating income by applying the profitability coefficient of 25% to receipts.
sl	Vrstico VO24, kvadratek 1 označijo osebne družbe in družbe z omejeno odgovornostjo, ki jih ustanovijo kmetijski podjentiki, ki nameravajo posredovati opcijo za določanje prihodkov z uporabo pri zneskih dobička koeficient donosnosti 25 odstotkov.

en	In fact, pursuant to the new formulation of the abovementioned article introduced about by article 1 of Legislative Decree no. 228 of 18 May 2001, the concept of independent farmer was redefined, including, since they are connected, in the agricultural activities subject to the special VAT regime provided for by article 34, all the activities carried out by the independent farmer and aimed at handling, preservation, transformation, marketing and development, on condition that such activities have as their main object products obtained from the cultivation of the land, the woods or the breeding of animals as their main object.
sl	Dejansko po novi formulaciji spodaj navedenega članka v skladu s 1.členom zakonodajnega odloka št. 228 z dne 18. maja 2001 je bil ponovno definiran pojem kmetijskega podjetnika s pokrivanjem za povezovanje kmetijskih dejavnosti za katere velja poseben režim DDV, ki ga predvideva 34. člen, vse dejavnosti, ki jih izvaja kmetijski podjetnik in so namenjene rokovanju, shranjevanju, predelavi, prodaji , ovrednotenju pod pogojem, da so predmet "pretežno" proizvodi pridobljeni s pridelovanjem zemlje, gozda ali z živinorejo.

en	This part must be completed only in the case of a request for refund of the lesser deductible surplus of the last three years, as provided for by article 30, paragraph 4, which can be carried out only by the controlling company if it has reported, in the two years immediately preceding (2008 and 2009), a group tax surplus, including it in deduction the following year, and has also found for the 2010 tax year a group credit surplus (in line VY2 of the summarising prospectus).
sl	Ta preglednica se izpolni samo v primeru zahtevanega povračila manjšega presežka, ki se odbije v zadnjem triletju, ki ga predvideva 30. člen, 4. odst., ki ga lahko izvede samo kontrolna družba v primeru, da je v dveh takoj predhodnih letih (2008 in 2009) prenesel presežek terjatve skupine , ki se ga odbije v naslednjem letu in se tudi za davčno leto 2010 označi presežek skupine (v vrstico VY2 te povzetne razpredelnice).

en	Taxpayers are reminded that the return is considered filed on the day on which it is sent electronically and, specifically, on the day on which receipt of the information by the Revenue Agency is completed (see Circular Letter no. 6/E of 25 January
sl	Za predloženo napoved se šteje tista napoved, ki je predložena na dan prenosa po elektronskem postopku ali natančneje na tisti dan, ko je zaključeno sprejemanje podatkov s strani Agencije za Prihodke (okrožnica št. 6/E z dne 25. januarja 2002).

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

en	• appointment code 5 - judicial custodian in the case of judicial custody, or judicial receiver in the quality of representative of the goods seized or judicial commissioner, to be specified in the case of receivership.
sl	• številka funkcije 5 - sodno varstvo, ki se navede v primeru sodnega varstva ali sodni upravitelj kot zastopnik zaseženih sredstev ali sodni pooblaščenec, ki se navede v primeru prisilne uprave.

en	The following cases fall within the circumstances outlined: - a change in the tax regime applicable to the lending transactions carried out, which have conse
sl	V takem primeru veljajo naslednji primeri: - sprememba davčnega režima, ki se uporablja za aktivne posel,ki so izvedeni tako, da vplivajo

en	The following subjects are exempt from paying tax, as well as from all the documentary and accounting obligations, including the annual declaration: agricultural producers whose business turnover did not exceed 7,000 Euro in 2009, this limit having been modified by article 2, paragraph 31, of Decree Law no. 262 of 03 October 2006.
sl	Davka in vseh obveznosti dokumentacije in računovodskih obveznosti , vključno z letno napovedjo, so oproščeni kmetovalci, ki so v letu 2009 ustvarili promet, ki ne presega 7.000 eur, meja, ki je spremenjena na podlagi 2. člena, 31. odstavek zakonskega odloka št. 262 z dne 03. oktobra 2006 .

en	- recording of the amount of the considerations and any income received in the performance of
sl	- zapis višine plačil in katerega koli prihodka doseženega s komercialno dejavnostjo sklicujoč se

en	It is pointed out that companies which have left the group because of cessation of control in the course of the year, in order to indicate any credit which has subsequently become refundable or deductible, must complete lines VX4, VX5 and VX6.
sl	Družbe, ki so izstopile iz skupine na podlagi odstopa kontrole v teku leta morajo zaradi navajanja morebitne kasneje zapadle terjatve in zahteve po odbitku ali kompenzaciji izpolniti vrstice VX4, VX5 in VX6.

en	PERSONS AFFECTED BY EXCEPTIONAL EVENTS (Completion of line VA10
sl	SUBJEKTI, KI SO JIH PRIZADELI IZREDNE DOGODKE (Izpolnjevanje vrsti

en	This amount must be indicated in line VX1 or in the corresponding line of part RX for those presenting the UNICO form (Personal Income Tax Return), if the amount is greater than 10.33 Euro (10.00 Euro by virtue of rounding-down made in the return).
sl	Ta znesek mora biti naveden v vrstici VX1 ali v ustrezno vrstico v preglednici RX za subjekte, ki predložijo obrazec UNICO v primeru, da je presežen za 10,33 (10,00 eur zaradi zaokrožitve v napovedi).

en	A - Bankruptcy and compulsory administrative liquidation
sl	A - Stečaj ali prisilna poravnava

en	• purchases of truffles from occasional sellers without a VAT registration number, for which deduction is not allowed as stated in article 1, paragraph 109 of the Law of 30 December 2004, no. 311 (see Circular Letter no. 41 of 26 September 2005);
sl	• nakupi tartufov od nabiralcev amaterjev in občasnih nabiralcev, ki niso zavezani za DDV za katere ne velja odbitek davka v skladu s 1. členom, 109. odst., zakona št. 311 z dne 30. decembra 2004 (glej okrožnico št. 41 z dne 26. septembra 2005);

en	Field 6 indicate the total amount of operations as referred to in article 74, paragraph 1, subject to the single-phase VAT regime (monopoly goods store etc.).
sl	V polje 6 se navede vrednost poslov v skladu s 74. členom, 1. odst., ki so podvrženi enofaznemu sistemu ddv (splošna monopolna prodaja).

en	Line VF55 must be completed by agricultural enterprises that carried out operations on an occasional basis for which the special regime for connected agricultural activities as per article 34-bis becomes applicable.
sl	Vrstico VF55 izpolnijo kmetijska podjetja, ki so občasno opravljala posle, za katere se uporablja poseben režim, predviden za povezane kmetijske dejavnosti iz člena 34-bis.

en	• appointment code 7 - heir, article 35-bis, paragraph 1.
sl	• številka funkcije 7 - dedič, 35-bis.

en	Other information
sl	Druga obvestila

en	Box 3 must be crossed if the taxpayer has opted for the changeover from the overall method of determining the margin to the ordinary (or analytical method) in 2010 as foreseen by the aforementioned article 36, paragraph one.
sl	Kvadratek 3 se označi, če je zavezanec izbral od leta 2010 prehod iz globalne metode določanja marže v navadno metodo (ali analitično), ki ga predvideva navedeni 36. člen, prvi odstavek.

en	In the latter case, tax will be payable for taxable operations carried out during the entire calendar year, which for the fraction of the year prior to the limit being exceeded will be calculated through separation pursuant to the final paragraph of article 27, subject to the right to tax deductions on purchases relating to the same period.
sl	V tem zadnjem primeru je treba plačati davek za obdavčene posle, ki se izvajajo v koledarskem letu, ki se za delček leta, pred preseganjem meje določi z razdelitvijo v skladu z zadnjim odstavkom 27. člena, razen pravica do odbitka davka pri nakupih za isto obdobje.

en	SECTION 2 - Summarising data
sl	RAZDELEK 2 - Povzetni podatki

en	The said adjustment is carried out in the annual VAT return for the year previous to that of the move the new regime.
sl	Popravek se izvede v letni napovedi DDV za leto pred letom prehoda samega režima.

en	4.1.5 - SIGNATURE OF THE CONTROLLING BODY OR COMPANY
sl	4.1.5 -PODPISOVANJE USTANOVE ALI KONTROLNE DRUŽBE

en	For further information on the minimum taxpayer regime, please refer to Decree issued on 02 January 2008 and the circular letters no. 73 of 2007, no. 7 and 13 of 2008.
sl	Za nadaljnja pojasnila glede minimalnega režima glej odlok z dne 2. januarja 2008 in okrožnice št. 73 v 2007 in okrožnice št. 7 in 13 v 2008.

en	Subjects affected by the flooding events that affected the provinces of Genoa and Savona on 04 October 2010 for whom Prime Minister's Ordinance (OPCM) no. 3903 of 22 October 2010 granted the suspension, from 04 October 2010 to 15 December 2010, the terms for tax obligations and payments expiring during the same period;
sl	Subjekti, ki so jih prizadele ujme na območju pokrajin Genove in Savone dne 04. oktobra 2010 za katere je sklep predsednika ministrskega sveta (OPCM) št. 3903 z dne 22. oktobra 2010 predvidel prekinitev rokov za plačilo zapadlih dajatev od 04. oktobra 2010 do 15. decembra 2010 v istem obdobju;

en	This option is valid for at least one three-year period and is used in accordance with the dispositions of Presidential Decree no. 442 of 1997, or by adopting a concluding behaviour and communicating this in part VO of the annual VAT return to which the choice refers.
sl	Opcija je veljavna vsaj tri leta in se izvaja na podlagi določil odloka predsednika republike št. 442 z 1997, ali tako, da se prejme zaključno ravnanje in posreduje v preglednici VO letne napovedi DDV za leto, v katerem je bila opravljena izbira.

en	More precisely, it is necessary for all of the copies of the communications to be memorized on an IT support, the legibility of which must be guaranteed over time, as long as a chronological order is ensured and that there is not a continuity solution for each tax period, moreover search functions and data extraction functions of the IT archives must be guaranteed in relation to the surname, name, company name, tax code, VAT number or logical associations with the latter.
sl	Navedeni dokumenti morajo biti shranjeni na elektronskem nosilcu katerega legitimnost je časovno zagotovljena in sicer, da se zagotovi kronološki vrstni red, da obstaja kontinuiteta za vsako davčno obdobje; poleg tega morajo biti omogočene funkcije iskanja in jemanja podatkov iz elektronskih arhivov kot priimek, ime, naziv, davčna številka, identifikacijska številka DDV, datum ali logične asociacije slednjih.

en	Part VR must not be completed by companies taking part in group VAT payment that have transferred credit surpluses not set off within the scope of the group, of which the controlling company wishes to request the refund.
sl	Preglednico VR ne izpolnijo družbe udeležene v izplačilu skupine, ki so prenesle presežke nekompenzirane terjatve v okviru skupine za katere namerava matična družba zahtevati povračilo.

en	chases; - column 2: amount of the ceiling used for imports of goods; - column 3: business turnover, subdivided by month, relating to the 2010 tax year; - column 4: amount of all export sales, associated operations and/or international servi
sl	Skupnosti; - stolpec 2: višina plafona, ki se uporablja za uvoze sredstev; - stolpec 3: poslovni promet, razdeljen za vsak mesec za davčno leto 2010; - stolpec 4: višina cesij pri izvozu, podobni posli in/ali mednarodne storitve, posli med

en	In this case, the amount of VAT deductible is obtained by applying the pro-rata method, carrying out the following calculation: Admissible VAT deduction VF37 = [ (VF22 + VF35 - VF36) x VF34 field 7 : 100 ] - VF35 + VF36 The amount in line VF37, added algebraically to the amount in line VF56, must be carried to line VF57.
sl	• istočasna prisotnost neobdavčenih in obdavčenih poslov V tem primeru se za odbitni DDV uporablja metoda sorazmerja z naslednjim izračunom: Odbitni DDV VF37 = [ (VF22 + VF35 - VF36) x VF34 polje 7 : 100 ] - VF35 + VF36 Algebrično seštet znesek v vrstici VF37 z zneskom v vrstici VF56 se vnese v vrstico VF57.

en	The application of tax in the ordinary manners as per paragraph 3 of article 36 of Decree Law no. 41/95 for certain transfers allows for the deduction of the tax on purchases only with reference to the time in which the operation subject to the original regime and subject to recording in the register as outlined by article 25.
sl	Uporaba teh cesij davka na navaden način v skladu z odstavkom 3, 36. člena zakonskega odloka št. 41/95 omogoča odbitek davka za nakupe samo s sklicevanjem v trenutku izvajanja posla, ki spada v navaden režim in s predhodnim registriranjem v register, ki ga predvideva 25. člen.

en	Line VJ2 indicate the operations of withdrawals of goods from VAT deposits as referred to in article 50-bis of Decree Law 331 of 1993, carried out for the purpose of their use or in execution of acts of marketing in domestic territory.
sl	V vrstici VJ2 se navedejo posli jemanja sredstev iz skladišča v skladu s 50-bis členom zakonskega odloka št. 331 z 1993, za uporabo ali prodajo na ozemlju države.

en	Field 3 has been added to line VA4 to indicate the VAT registration number of the substituted savings management company.
sl	V vrstico VA4 je bilo vneseno polje 3 za navajanje zamenjane številke Ddv družbe za upravljanje prihrankov.

en	The line must indicate in field 1 the tax code of the consolidating company and in field 2 the amount of the credit transferred, as provided for by article 7, paragraph 1, letter b), of the decree of 09 June 2004 (see Circular no. 53 of 20 December 2004 and no. 35 of 18 July 2005).
sl	V vrstici se v polju 1 navede davčna številka konsolidirana družba in v polje 2 se navede znesek odstopljenega dobropisa v skladu s 7. členom, 1. odst., črka b) sklepa z dne 09. junija 2004 (glej okrožnice št. 53 z dne 20. decembra 2004 in št. 35 z dne 18. julija 2005).

en	Taxpayers referred to in article 22, who are not obliged to issue an invoice unless requested to do so by the purchaser, must determine the aggregate amount of the transactions net of the incorporated VAT i.e. by decreasing the considerations by an amount resulting from the application of the following percentages established in relation to the different tax rates:
sl	Zavezanci v skladu z 22. členom za katere izdaja fakture ni obvezna, če je kupec ne zahteva, morajo določiti celoten znesek za neto posle z zajetim DDV in torej z zmanjšanjem plačil zneska, ki izhaja iz uporabe naslednjih odstotkov, ki so določeni za različne davčne stopnje:

en	Agricultural enterprises which have completed line VF30 by crossing box 8 must calculate the amount of admissible deductible tax in accordance with the criteria set out in article 34 by completing lines VF38 to VF52.
sl	Kmetijska podjetja, ki so izpolnila vrstico VF30 in označila kvadratek 8, morajo določiti davek, ki se odbije glede na kriterije v skladu s 34. členom in izpolnijo vrstice od VF38 do VF52.

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

en	The details to be provided are as follows: - if the taxpayer is a craftsman enterprise listed in a professional register, the relevant box
sl	Podatki, ki jih je treba navesti, so: - v primeru, da je zavezanec obrtniško podjetje vpisano v register, se označi kvadratek

en	Publishing - Article 74, paragraph 1
sl	Izdaja- 74. člen, 1. odst.

en	In addition, the intra-community transfers, the intra-community purchases and the imports of investment gold must also be included in lines VE30, VE23 (field 1 and 3).
sl	Cesije med občinami, nakupi med občinami in uvozi investicijskega zlata, se tudi ponovno zajamejo v vrstici VE30, VF23 (polja 1 in 3).

en	Paragraph 2 of article 20 of Law no. 44 of 23 February 1999 provided for a three-year extension to the time limits for the fiscal obligations, which fall within one year from the date of the prejudicial event, with a consequent repercussion on the time limits within which to submit the VAT return of the year.
sl	20. člen, 2. odst., zakona št. 44 z dne 23. februarja 1999 je določil preložitev za tri leta rok za izpolnitev davčne obveznosti do enega leta od škodnega dogodka s posledičnim vplivom tudi na rok predložitve letne napovedi.

en	In this case, they must supplement the invoice received with an indication of the VAT rate and the relative tax amount, which must be paid by the 16th day of the month following such operations.
sl	V teh primerih je obveznost vnesti prejeto fakturo z navedbo davčne stopnje in davka, ki mora biti plačan do 16. dne naslednjega meseca in meseca izvajanja poslov.

en	In order to offset this surplus in the F24 form, the reference year should be taken as the fiscal year relating to the return in which the surplus is reported.
sl	Za uporabo tega presežka kot kompenzacija obrazca F24 se kot referenčno davčno leto vzame tisto, ki zadeva napoved na katero se nanaša.

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

en	This portion, added to the amounts that have been or that will be set off during 2011 in the F24 form, cannot exceed the limit provided for by the regulations in force, amounting to 516,456.90 euro (article 34 of Law No. 388 of 23 December 2000).
sl	Ta znesek, ki se prišteje zneskom, ki so bili ali bodo deležni povračila v teku leta 2011, v obrazcu F24, ne sme preseči predvidene meje veljavne normative, in sicer 516.456,90 evra (34. čl. Zakona št. 388, z dne, 23 decembra 2000).

en	The option is effective for at least three years, until it is revoked, if it relates to all the transactions, in terms of article 3 of Presidential Decree no. 442/97 referred to above.
sl	Opcija je veljavna vsaj tri leta do preklica, če se nanaša na splošne podatke poslov v skladu s 3. členom omenjenega odloka predsednika republike št. 442/97.

en	In addition to this, the VAT form 26LP must be accompanied by the guarantees given by the individual companies taking part in the group payment (for the respective credits set off) and the guarantee given by the controlling company for any group credit surplus that is set off.
sl	Poleg tega se k omenjenemu obrazcu DDV 26LP priložijo jamstva posameznih družb, ki so udeležene pri plačilu skupine (za plačila kompenziranih terjatev) in jamstvo kontrolne družbe za morebitno kompenzirano preseganje terjatve skupine.

en	The taxpayers who choose to file their return directly must use: - the electronic Entratel service, whenever the obligation exists to file the return of the
sl	Subjekti, ki izberejo neposredno posredovanje napovedi se morajo obvezno posluževati: - elektronske storitve Entratel, če obstaja obveznost predložitve napovedi s strani

en	Line VA15 reserved for non-operating companies, pursuant to article 30 of Law no. 724 of 23 December 1994.
sl	Vrstica VA15 je namenjena družbam, ki so nedejavne v skladu s 30. členom zakona št. 724 z dne 23. decembra 1994.

en	Such stock, added to the amounts which have been or will be set off during 2011 in the form F24, may not exceed the amount as provided for by existing laws of 516,456.89 Euro (article 34, Law no. 388 of 23 December 2000).
sl	Ta delež, ki se kumulira z zneski, ki so bili ali bodo kompenzirani v teku leta 2011 v obrazcu F24 ne more presegati mejo, ki jo predvidevajo veljavni zakonski predpisi v višini 516.456,89 eur (34. člen, zakona št. 388 z dne 23. decembra 2000).

en	Line VL22 indicate the amount of deductible tax surpluses relating to the first three quarters of 2010, used in set off with Form F24 up to the date of presentation of the annual return (article 17, Legislative Decree 241 of 1997).
sl	V vrstico VL22 se navede znesek odbitnih presežkov za prva tri trimesečja leta 2010, ki se uporabljajo za kompenziranje obrazcev F24 do datuma predložitve letne napovedi (17. člen, zakonodadajni odlok št. 241 z 1997).

en	By virtue of a measure of 30 December 2005, published in Official Gazette no. 48 of 27 February 2006, the Operational Centre of Pescara was identified as the office with jurisdiction to manage the relations with persons who have registered themselves directly in Italy in terms of article 35-ter.
sl	št. 48, z dne 27. februarja 2006, določa, da je Operativni Center v Pescari glavna komponenta za upravljanje odnosov s subjekti, ki so se neposredno identificirali v Italiji na podlagi 35-ter čl.

en	Taxable rounded off VAT (20% of 834.00) Tax rounded off
sl	Davčna osnova Zaokrožena davčna osnova DDV (20% 834,00) Zaokroženi davek

en	With reference to this latter case of a request for the refund of surplus payments, it is pointed out that the amount of such surpluses, to be indicated in the corresponding line of part RX of the UNICO 2011 form or in line VX4 if the VAT return is submitted independently, must be included in line VR1, field 1, of part VR.
sl	Z nanašanjem na to zadnjo možnost zahteve za povračilo presežkov za plačilo je pojasnjen znesek teh presežkov, ki se navedejo v ustrezno vrstico v preglednici RX UNICO 2011 ali v vrstico VX4 v primeru predložitve napovedi za DDV na samostojen način mora biti zajet v vrstici VR1, polje 1, preglednica VR.

en	The declaring company (e.g. incorporating company) shall rectify these assets by adjusting their amount to the residual number of months (or quarters) (see clarifications contained in Circular Letter no. 50 of 29 February 1996).
sl	Družba prijaviteljica (npr. družba pripojiteljica) mora za zgoraj omenjena sredstva narediti popravek tako, da višino prilagodi številu preostalih mesecev (ali tromesečja) (pojasnila so v okrožnici št. 50 z dne 29.02.1996).

en	The box is reserved for taxpayers who have not carried out purchases relating to such operations.
sl	Kvadratek je namenjen zavezancem, ki niso opravili nakupe povezane s takimi posli.

en	filing, details regarding the stamp of approval and the signature of the auditing body.
sl	dložitev, podatke ustreznosti, podpis nadzornega organa.

en	This number, together with the details obtained through pre-registration, is used by the user to acquire, through the "First-time access - Acquisition of data" function, the credentials required to generate the necessary secure environment and, if the user is an individual, to access the restricted areas of the website dedicated to eServices.
sl	To število s podatki pridobljenimi s predhodno registracijo uporablja uporabnik za snemanje s funkcijo "Prvi dostop - Snemanje podatkov" potrebnih za ustvarjanje varnega okolja, če je uporabnik fizična oseba, dostopanje na tistih delih spletne strani, ki je posvečena elektronskim storitvam.

en	- subjects who have opted for the applications of the dispositions provided for by Law number 398 of 16 December 1991 regarding VAT exemption for all earnings obtained from commercial activity associated with institutional aims (see Appendix under the entry: "Entertainment and performing activities"); - taxpayers with domicile or residence outside the European Community, unidentified at community level, who have identified themselves for VAT purposes in the territory of the State with the methods under art. 74-quinquies for the fulfilment of their obligations in terms of the services rendered through electronic media to clients who are taxable persons with domicile or residence in Italy or in another member country.
sl	- subjekti, ki so izvajali opcijo za uporabo določila, ki ga vsebuje zakon št. 398 z dne 16. decembra 1991 so oproščeni DDV za vse Prihodke, ki so jih dosegli pri izvajanju gospodarskih dejavnosti povezanih z institucionalnimi cilji (glej postavko v prilogi: "Zabaviščna in prireditvena dejavnost"); - subjekti, ki imajo domicil, ali so rezidenti zunaj Evropske Skupnosti niso identificirani v okviru Evropske skupnosti in so se identificirali kot zavezanci za DDV na ozemlju države na način, ki ga predvideva 74-quinquies člen za obveznosti, ki zadevajo storitve opravljene preko elektronskih sredstev komitentom, ki niso davčni zavezanci, z domicilom ali rezidenti v Italiji ali v drugi državi članici.

en	In all cases of unified or separated accounts ex art. 36, i.e. mergers, division etc. (see sub par. 3.3) in general the above mentioned instructions apply for the completion of the forms, with some differences for controlling and controlled companies, as reported below.
sl	V vseh primerih poenotenega ali ločenega knjigovodstva 36. člen ali spojitve, odcepitve, itd.(omenjeni v odst. 3.3) veljajo za izpolnjevanje obrazcev predhodno dana pojasnila z nekaterimi posebnostmi, ki veljajo za kontrolne in kontrolirane družbe, ki so prikazane v nadaljevanju.

en	The filing of the statement is proven by the communication issued by the Revenue Agency acknowledging receipt.
sl	Poskus predložitve napovedi je dana z obvestilom, ki ga izda Agencija za Prihodke in potrdi prejem.

en	Please note that the front cover of the form entitled "VAT 2011" must be used if the VAT return is presented "independently", while the front cover of the form entitled "UNICO/2011" must be used if the taxpayer is required to present the unified return.
sl	Opozarjamo, da je potrebno uporabljati naslovno stran obrazca "DDV 2011", če se napoved za DDV predloži "samostojno", ali naslovno stran obrazca UNICO/2011, če mora zavezanec predložiti poenoteno napoved.

en	Taxpayers who have recorded exempt operations for the tax period as provided for by article 10 with the exception of exclusively occasional exempt operations as provided for by no. 1 to 9 of article 10 which do not fall within the normal sphere of activity of the business or which are accessory to taxable operations must cross box 3 of line VF30 and complete lines VF31 to VF37 (see also instructions for the completion of line VF53).
sl	Zavezanci, ki so registrirali za davčno obdobje oproščene posle v skladu z 10. členom razen občasnih poslov ali poslov v skladu z 1 do 9 odst., 10. člena, ki ne spadajo v dejavnost podjetja ali stranske dejavnosti obdavčljivim poslom, morajo označiti kvadratek 3 v vrstici VF30 in izpolniti vrstice od VF31 do VF37 (glej tudi navodila za izpolnjevanje vrstice VF53).

en	The adoption of separate accounting methods entails the completion on the part of agricultural enterprises of two (or more) forms in order to clearly distinguish the accounting data relative to the activity subject to the special regime as per article 34 from data relative to the activity subject to the flat-rate deduction regime provided for by article 34-bis.
sl	Odločitev za ločeno knjigovodstvo zahteva, da kmetijska podjetja izpolnijo dva ali več obrazcev za ločeno poudarjanje računovodskih podatkov za dejavnost, ki spada v poseben režim v skladu s 34. členom od katerih podatki, ki zadevajo dejavnost, ki je podvržena pavšalnemu režimu, predvideva 34-bis.

en	It is pointed out that for non-operating companies and organisations the VAT credit that emerges from the annual return cannot be used to set off payments using form F24 (cases indicated by codes 1, 2 and 3).
sl	Za nedejavne družbe in usta nove terjatev DDV, ki izhaja iz letne napovedi se ne more uporabljati kot kompenazcija v obrazcu F24 (možnosti označene s šiframi 1, 2 in 3).

en	Insofar as payment of the VAT is concerned, the transferee records the document, duly supplemented, in the register of invoices issued or in the register of considerations, in the month of receipt or even later, but in any event within fifteen days from the date of receipt of the document and with reference to the relative month; the same document is also recorded in the register referred to in article 25, for the purposes of the relative deduction.
sl	V namene ddv zabeleži cesionar dokument, tako integriran, v register izdanih faktur ali plačil do meseca prejema ali tudi več, vsekakor pa v petnajstih dneh po prejemu in z nanašanjem na mesec; isti dokument je označen tudi v register v skladu s 25. členom v namene odbitka davka.

en	The statement concerning foreign taxpayers whose details must be reported in the taxpayer's part, is filed autonomously (see par. 1.1) by the tax representative who must report his or her own name in the part concerning the taxpayer by reporting appointment code 6.
sl	Napoved tujega subjekta, katerega podatki morajo biti navedeni v kvadratku za zavezanca, se predloži samostojno (odst. 1.1) davčnega predstavnika, ki mora navesti svoje podatke v kvadratku za prijavitelja in vnesti šifro funkcije 6.

en	Line VJ1 indicate purchases of goods, including those of industrial gold, pure silver, scrap and other salvage material as referred to in article 74, paragraphs 7 and 8, coming from the Vatican City and the Republic of San Marino (article 71, paragraph 2) for which the transferee is required to pay the tax in accordance with article 17, paragraph 2.
sl	V vrstici VJ1 se navedejo nakupi sredstev vključno z nakupi industrijskega zlata, čistega srebra, ostankov in drugega odpadnega materiala v skladu s 74. členom, odstavki 7 in 8, ki izhajajo iz države Vatikan in Republike San Marino (71. člen, 2. odst.) za katere mora cesionar plačati davek v skladu s 17 .členom, 2. odst.

en	To facilitate the completion of the return by these taxpayers, Forms B and C are provided in the Appendix (see under "Used goods");
sl	Za lažje izpolnjevanje izjave s strani omenjenih subjektov so bili v Dodatku vnesene ustrezne preglednice B in C (glej postavko "Rabljena sredstva");

en	The statement filed on behalf of the transferring party is included in the cases of autonomous VAT return (see paragraph 1.1); - in the hypothesis of transformation without the extinction of the assignor, each subject involved shall file his or her VAT return concerning the operations performed in the entire tax year 2010 to which the return refers.
sl	Predložena napoved za račun subjekta prosilca spada v primere predložitve napovedi DDV samostojno (glej odstavek 1.1); - v primeru pa da preoblikovanje, ki ne zajema izbris subjekta prosilca, mora vsak vpleteni subjekt predložiti svojo napoved DDV za posle opravljene v davčnem letu 2010, na katero se nanaša napoved.

en	This amount must be indicated in line VX2 or in the corresponding line of part RX for those presenting the UNICO returns (Personal Income Tax Return).
sl	Ta znesek mora biti naveden v vrstici VX2 ali v ustrezni vrstici preglednice RX za subjekte, ki predložijo obrazec UNICO.

en	Box 3 must be crossed by taxpayers who request the refund in accordance with article 30, paragraph 3, letter b), as during the year they have carried out non-taxable operations as provided for by articles 8, 8-bis and 9, as well as non-taxable operations indicated in article 58 of Decree Law no. 331 of 1993, for a total of more than 25% of the total amount of all operations carried out during the 2010 tax period.
sl	Kvadratek 3 morajo označiti zavezanci, ki zahtevajo povračilo v skladu s 30. členom, 3. odst., črka b) , ker so v teku leta izvedli neobdavčene posle v skladu s členi 8, 8-bis, 9 ter neobdavčene posle navedene v 58. členu zakonskega dekreta št. 331 z 1993, za znesek, ki je za 25% višji pd skupnega zneska vseh poslov izvedenih v davčnem obdobju

en	In addition to this the representing intermediaries must include, in this line, the fees paid to them by travel agencies for services rendered among Community countries (article 7 of Ministerial Decree 30.07.1999, number 340, cp. Circular Letter 328 of 24.12.1997).
sl	V vrstici morajo biti zajete s strani posrednikov z zastopstvom provizije, ki so jih plačale potovalne agencije za storitev znotraj EGS (7. člen, ministrskega odloka št. 340 z dne 30.07.1999, okrožnica št. 328 z dne 24.12.1997).

en	Line VW21 indicate the total amount of credit surpluses transferred by each company of the group which is non-operative as per article 30 of Law no. 724 of 23 December 1994.
sl	V vrstico VW21 se navede celotni znesek presežka terjatev, ki jih prenese vsaka družba skupine,za katere izhaja, da so nedelujoče v skladu s 30. členom, zakona št. 724 z dne 23. decembra 1994.

en	Line VE40 business turnover calculated by adding together the amounts indicated in lines VE23 column 1 and in lines from VE30 to VE36 and subtracting the amounts indicated in lines VE37 and VE38.
sl	Vrstica VE40 poslovni promet določen tako, da se seštejejo zneski, navedeni v vrsticah VE23, stolpec 1 in vrstice od VE30 do VE36 in se odšteje znesek naveden v vrsticah VE37 in VE38.

en	Note that pursuant to article 30, paragraph 4, of Law no. 724 of 23 December 1994, as amended by Decree Law no. 223 of 04 July 2006, for companies and bodies not using the input VAT resulting from the annual return may not be used as set off in Form F24, in accordance with article 17 of Legislative Decree no. 241 of 1997.
sl	V skladu s 30. členom, 4. odst., zakona št. 724 z dne 23.decembra 1994 kot je bil spremenjene z zakonskim odlokom št. 223 z dne 04.julija 2006 za družbe in ustanove, ki imajo terjatev ddv, ki izhaja iz letne napovedi se ne more uporabiti za kompenzacijo v obrazcu F24 v skladu s 17. členom zakonodadajnega odloka št. 241 z 1997.

en	Prospectus by controlling companies The controlling body or company is bound to submit two summaries for the group: - the VAT form 26PR / 2011 to be included with its own annual VAT return; - the VAT form of the periodic payments, 26LP / 2011, which must be submitted, in the period provided for the submission of the VAT return (i.e. from 01 February to 30 September 2011), to the competent agent, enclosing a copy of VAT form 26PR/2011.
sl	Kontrolna ustanova ali družba mora predložiti dve povzetni razpredelnici skupine: - povzetna pregledom DDV 26PR/2011, vključena v letni napovedi DDV; - razpredelnica obdobnih izplačil obrazca DDV 26LP/2011, ki mora biti predložen v obdobju, ki je predvideno za predložitev napovedi ddv (torej 1. februar na dan 30. septembra 2011) pristojnemu izterjevalcu tako, da se priloži kopija Pregledom DDV 26PR/2011.

en	Calculation of income in the ordinary manner for connected agricultural activities - Article 1, paragraph 423, Law no. 266 of 23 December 2005
sl	Določanje prihodkov na navadne načine za povezane kmetijske dejavnostii - 1. člen, 423. odst., zakon št. 266 z dne 23. decembra 2005.

en	In such a case, the incorporated company is specified as the taxpayer and the incorporating company as the declarant, whose tax code must be specified in the relevant field "Tax code of declarant company", while in the remaining fields the tax codes and personal data of the representative of the incorporating company must be supplied.
sl	V tem primeru se navede kot zavezanca pripojeno družbo in kot prijavitelj pripojitvena družba, katere davčna številka mora biti navedena v polju "Davčna številka družbe prijaviteljice" medtem ko morajo biti v preostalih poljih navedeni davčna številka in matični podatki predstavnika pripojitvene družbe.

en	Subjects whose tax domicile or operational headquarters, on 06 April 2009, were located in the municipalities affected by the earthquake which occurred on that date in the Abruzzo region for whom Ministerial Ordinance no. 3780 of 06 June 2009 granted, from 06 April to 30 November 2009, the suspension of terms for tax obligations and payments expiring during the same period.
sl	Subjekti z davčnim domicilom ali poslovnim sedežem na dan 06. aprila 2009, v občinah, ki so jih prizadeli potresi omenjenega dne v pokrajini Abruci za katere ministrski sklep št. 3780 z dne 06. junija 2009 predvideva prekinitev rokov za izpolnjevanje in plačilo zapadlih dajatev od 06. aprila do 30. novembra 2009 v istem obdobju.

en	For further information on the various circumstances giving rise to a refund, particular reference should be made to the undermentioned circulars issued by the Revenue General Management: Circular letter no. 2 of 12 January 1990, circular letter no. 13 of 05 March 1990 and circular letter no. 5 of 31 January 1991 and, in relation to the criterion for calculating the average tax rate, circular letter no. 81/E of 14 March 1995.
sl	Za nadaljnje informacije v zvezi z raznimi primeri povračila, primerjajte okrožnice Splošne Davčne Direkcije, in sicer okrožnico št. 2, z dne 12. januarja 1990, okrožnico št. 13, z dne 5. marca 1990 in okrožnico št. 5, z dne 31. januarja 1991 in, v zvezi z načinom računanja povprečne davčne stopnje, okrožnico št. 81/E, z dne 14. marca 1995.

en	Line VL8 indicate the credit emerging from the return for 2009 for which a refund has not been requested but which has been used for deduction or offsetting purposes resulting from line VX5 or from the corresponding line of part RX for taxpayers who have submitted the unified form.
sl	V vrstico VL8 navedite terjatev, ki izhaja iz napovedi za leto 2009, ki ni bila zahtevana za izplačilo, ampak vnesena v olajšavo ali kompenzacijo in izhaja iz vrstice VX5 ali iz ustrezne vrstice preglednice RX za subjekte, ki so predložili poenoten obrazec.

en	With reference to the latter operations (from 1 to 9 of article 10), it is established the total non-deductibility of the tax on goods and services used exclusively for their fulfilment is established, in observance of a general principle sanctioned by paragraph 2 of article 19, which provides for the non-deductibility of tax on goods and services used in exempt operations.
sl	Z nanašanjem na te posle od 1 do 9, 10. člena je izrecno predvideno,da se davek za sredstva in storitve, ki se uporabljajo izključno za njihovo izvajanje ne odbije in sicer v skladu z načelom splošnega značaja, ki ga ureja 2. odst., 19. člena, ki predvideva, da se ne odbije davek za uporabljena sredstva in storitve, ki se uporabljajo za oproščene posle.

en	Line VF36 persons operating in the gold market, as distinguished from producers of investment gold and those who transform gold into investment gold, must indicate the total amount of deductible VAT as provided for by article 19, paragraph 5-bis in the current line (see Appendix, "Transactions relative to gold and silver").
sl	V vrstico VF36 subjekti, ki delujejo na trgu zlata in niso proizvajalci investicijskega zlata ali predelovalci zlata v investicijsko zlato morajo v to vrstico navesti višino odbitnega DDV v skladu z 19. členom, 5-bis odstavek (glej Dodatek "Posli povezani z zlatom in srebrom").

en	On the
sl	V tej

en	The special VAT regime, governed by paragraph 6 of article 74 of Presidential Decree no. 633 of 1972, which applies to amateur sports associations, non-profit associations and pro-loco associations that take advantage of the provisions introduced by Law no. 398 of 1991, is also applicable to legally recognised non-profit band associations, amateur choirs, drama societies and music and popular dance associations that opt for the same.
sl	Predvsem sistem DDV, ki ga ureja 74. člen, šesti odstavek odloka predsednika republike št. 633 z 1972, ki velja za amaterske športne družbe in društva ter nepridobitna združenja ter združenja, ki uveljavljajo določila iz zakona št. 398 z 1991, velja tudi za godbena društva, amaterske pevske zbore, dramska društva, zakonsko priznana nepridobitna društva ljudskega petja in plesa, ki izvajajo isto opcijo.

en	Part VR in contrast must be completed in the case of withdrawal from the group as a result of control terminating during the year, in order to show that the requirements provided for by line VR2 are met in relation to the refund requested independently by the declaring company for operations carried out after the control period.
sl	Preglednica VR se izpolni v primeru izstopa iz skupine zaradi odstopa kontrole v teku leta, da se dokaže izpolnjevanje pogojev, ki jih predvideva vrstica VR2 za zahtevano povračila samostojno s strani družbe, ki je predložila napoved za posle izvedene po obdobju nadzora.

en	Taxable operations carried out by artists and professionals are understood to be referred to end consumers except in cases of other qualifications of the receiver, which is deducible from the certification as per article 21.
sl	Obdavčeni posli tistih, ki izvajajo strokovne in umetniške dejavnosti, ki se nanašajo na končne porabnike, razen če gre za različno kvalifikacijo naslovljenca, ki se ga povzame in potrdila v skladu z 21. členom.

en	VE Sec. 2 Transfers of agricultural products with own tax rates.
sl	2 Cesije kmetijskih proizvodov po lastni davčni stopnji.

en	Where the subjects referred to in paragraph 5-bis of article 19 have exclusively carried out exempt transactions, the box in line VF32 must not be crossed and the deductible VAT due for the purchases referred to in paragraph 5-bis of article 19, must be reflected in line VF36.
sl	V posebnem primeru, ko subjekti v skladu s 5-bis odstavkom, 19. člena so izvajali izključno neobdavčene posle, ne smejo označiti kvadratek v vrstici VF32 in odbitni DDV, ki pripada za nakupe v skladu z navedenim 19. členom, 5-bis odst. mora biti naveden v vrstici VF36.

en	One is reminded that, in accordance with article 3, last paragraph, of the Ministerial Decree of 13 December 1979, the loss of the prerequisites to avail of the procedure for group payment has effect beginning from the periodic payment relating to the month or quarter during which this loss arose (for example, a company in respect of which control ceased during the month of June, must indicate, if it makes monthly payments, number 5, since control is to be considered exercised until the month of May; if, on the other hand, it makes quarterly payments, it must indicate number 3, since control is considered to have ceased during the first quarter).
sl	V skladu s 3. členom, zadnji odstavek, ministrskega odloka z dne 13.decembra 1979, pomanjkljivi pogoji za uveljavljanje postopka likvidacije skupine, imajo učinek od obdobnega plačila za mesec ali trimesečje v katerem se je izkazalo (npr.družba do katere ni bila izvedena kontrola v teku meseca junija mora navesti, če izvaja mesečna plačila, številko 05, ker se šteje, da je bila kontrola izvedena do meseca maja, če pa so bila izvedena trimesečna plačila, mora navesti število 03, ker se šteje, da je kontrola prenehala s prvim tromesečjem).

en	The relative amount contributes (together with the other non-taxable transactions carried out) towards the claim for a refund (in form VR - line VR2 - Box 3); - in line 11 indicate the amount of the deductible costs, obtained by adding the sum of the costs relating to trips undertaken wholly within the EU (line 1) and the costs relating to the EU portion (line 5) of mixed trips; - in line 12 indicate the cost credit relating to the previous year, obtained from line 14 of Prospectus A of the VAT /2010 return relating to 2009.
sl	Višina se zbira z drugimi neobdavčenimi opravljenimi posli v primeru morebitnega zahtevka za povračilo (v obrazcu VR - vrstico VR2 - Kvadratek 3); - v vrstico 11 vnesite znesek odbitnih stroškov, ki izhajajo iz zneska stroškov za potovanja v celoti izvedena v EU (vrstica 1) in stroškov za mešana potovanja za del EU (vrstica 5); - v vrstici 12 navedite strošek iz predhodnega leta, ki se povzame iz vrstice 14 prospekta A napovedi DDV/2010 za leto 2009.

en	Field 7 indicate operations provided for by numbers 1) to 4) of article 10, carried out with subjects established outside the European Union or regarding goods destined to be exported outside the European Union itself, equated with taxable operations for the purpose of deduction by article 19, paragraph 3, letter a-bis).
sl	V polju 7 navedite posle v skladu s številkami od 1) do 4), 10. člena opravljene za subjekte zunaj Skupnosti ali za sredstva namenjena za izvoz izven Skupnosti enakovredni obdavčljivim poslom z namenom olajšave v skladu z 19. členom, 3. odst., črka a-bis)

en	2.1 Availability of formsPayments and installments 2.2 Subjects required to file the return and subjects exempted 9 2.3 Special return filing cases (bankruptcy, discontinuation of business, non-resident taxpayers) 10
sl	2.1 Obrazci Vplačila in obročno odplačevanje 8 2.2 Subjekti, ki morajo predložiti napoved in subjekti, ki so oproščeni te obveznosti 9 2.3 Posebni primeri predložitve (davčne napovedi (stečaj, prenehanje dejavnosti, nerezidenti)

en	• numbering and keeping invoices relating to purchases and customs bills;
sl	• obveznost oštevilčenja in shranjevanja faktur ter carinskih potrdil;

en	One is reminded that taxpayers who carry out several activities with separate accounting as provided for by article 36, by law or by choice, may, during the last month of each quarter, set off the result of the monthly payments with that of the quarterly payment within the terms of the monthly payment.
sl	Zavezanci, ki opravljajo več dejavnosti in imajo ločena knjigovodstva v skladu s 36. členom, po zakonu ali po lastni izbiri, lahko na podlagi ujemanja zadnjega meseca zadnjega tromesečja kompenzirajo podatke mesečnega plačila s plačilom tromesečja v roku mesečnega plačila.

en	For sales carried out according to article 38-quater, first paragraph, without the application of tax, to be included among the non-taxable operations referred to in line VE32, for which the invoice endorsed by the Customs Office at the exit point from European Community territory has not been returned to the transferor, by the end of the fourth month after the operation, the transferor will have to indicate the increase by the end of the following month, equal to the tax to be applied, in line VE24, so as to highlight the relative VAT output.
sl	Za cesije izvedene v skladu s 38-quater členom, prvi odstavek, brez uporabe davka, ki se zajame med neobdavčenimi posli v skladu z vrstico VE32, za katere ni bila cedentu vrnjena potrjena faktura s strani carinskega urada ob izhodu iz Skupnosti do četrtega meseca po izvedenem poslu, mora cedent do naslednjega meseca zabeležiti spremembo v plus, ki je enaka davku,, označenem v vrstici VE24, za označitev dolga DDV.

en	• they already benefit from special regimes for VAT purposes (including door-to-door selling as re
sl	• ki so že uveljavljai posebne režime v namene davka na dodanovrednost (vključno z dejavnostjo

en	This line should also include the total VAT used for the settlement of the so-called use of a ceiling (see notes in part VC).
sl	V vrstici morajo biti zajeti tudi višina DDV plačanega za registriranje preseženega plafona (opozorilo v preglednici VC).

en	In particular, it is specified that: - the data to be reported in section 1 of part VA and in section 1 of part VL, as well as parts VE, VF and VJ concern each single separate accounting system and must therefore be filled in each form; - on the other hand, the data to be reported in section 2 of part VA and in sections 2 and 3 of part VL and parts VC, VD, VH, VK, VR, VT, VX and VO concern the total of the activities performed and therefore must be summarized in just one form, namely in the first form completed.
sl	Predvsem je potrebno pojasniti, da: - podatki, ki se navedejo v razdelek 1. preglednice VA in v razdelku 1 preglednice VL, ter v preglednice VE, VF in VJ, ki zadevajo vsako posamezno ločeno knjigovodstvo in morajo biti izpolnjeni v vsakem obrazcu; - podatki pa, ki morajo biti zajeti v razdelek 2. preglednice VA in v razdelku 2. in 3. preglednice VL ter v preglednicah VC, VD, VH, VK, VR, VT, VX in VO, zadevajo kompleks dejavnosti, ki jih opravlja zavezanec in morajo biti torej povzete v enem samem obrazcu in predvsem v prvem izpolnjenem obrazcu.

en	Finally, it should be noted that, through the amendment pursuant to article 41, paragraph 2-bis, of Decree Law no. 331 of 1993, from article 1, paragraph 116, of the 2008 Budget Bill, transfers of goods carried out in relation to operators of another Member State by individuals using the exemption regime are not considered intra-community transfers but rather internal transfers without the right to compensation.
sl	odstavek zakonskega odloka št. 331 z 1993, od odstavka 116, 1. člena finančnega zakona 2008 cesije sredstev, ki jih izvajajo subjekti, ki uporabljajo minimalni režim do delavcev druge države članice se ne smatrajo za cesije med državami članicami, ampak interne cesije brez pravice do povračila.

en	3)], to be indicated in line 22 col.3
sl	3)], se vnese v vrstico 22 stol.

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

en	Line VO30, box 1 must be crossed by all subjects who intend to communicate the option chosen, starting from 2010, of the flat-rate calculation of VAT and as provided for by article 2, paragraphs 3 and 5, of said Law no. 398.
sl	Vrstica VO30, kvadratek 1 morajo označiti vsi subjekti, ki nameravajo posredovati izvedeno opcijo od leta 2010 za pavšalno določanje ddv in dohodka v skladu z 2. členom, 3 in 5. odst., navedenega zakona št. 398.

en	5) Box 5 - Non-taxable operations
sl	3) Kvadratek 3 - Ne obdavčljivi posegi

en	It is pointed out that companies use the eServices exclusively through the appointed agents and/or operators appointed to act in their name and behalf according to the procedures illustrated above.
sl	Družbe dostopajo do elektronskih storitev vedno preko pooblaščenih upraviteljev in/ali pooblaščenih delavcev, da delujejo v imenu in za račun istih na zgoraj prikazane načine.

en	Carrying forward the information contained in the prospectus to the parts of the return In order to determine the business turnover and total purchases, some of the information contained in prospectus A must be carried forward to parts VE and VF, in accordance with the criteria set out below: a) if there is a gross taxable base (i.e. if line 13 was completed) the amount reflected in line 15 (the net taxable base at 20%) must be reflected in line VE22, in addition to the other taxable transactions that may have been carried out.
sl	Za določanje poslovnega prometa in vseh nakupov, morajo biti nekateri podatki razpredelnice A vneseni v preglednice VE in VF na podlagi spodaj navedenih kriterijev: a) če izhaja bruto davčna osnova (ali če je bila izpolnjena vrstica 13) znesek v vrstici 15 (20% obdavčitev) se vnese v vrstico VE22, kot dodatek zneskom drugih obdavčenih morebiti izvedenih poslov.

en	On the other hand, those taxpayers required to file their VAT return together with their unified VAT return can: - pay in one go by 16 March; - pay by installments by the deadline set for the UNICO (Personal Income Tax Return) increasing the amount due by 0.40% for each following month or portion of a month; - pay by installments starting from 16 March, paying 0.33% a month more on the amount of every installment following the first installment; - pay by installments starting from the data of payment of the amounts due according to the UNICO form (Personal Income Tax Return), with an initial increase of 0.40% on the amount to be paid for every month or portion of a month following 16 March, increased to 0.33% a month for each installment following the first installment.
sl	Če mora subjekt predložiti napoved DDV v poenoteni napovedi, lahko: - plača v enkratnem znesku do 16. marca; - plača v enkratnem znesku do roka , navedenega na obrazcu UNICO s tem, da se za vsak naslednji mesec ali del meseca poveča za 0,40%; - obročno odplačevanje od 16. marca z mesečnim povečanjem za 0,33% vsakega obroka, ki sledi prvemu obroku; - obročno odplačevanje od datuma plačila dolgovanih vsot na podlagi obrazca UNICO, s tem, da se najprej poveča znesek, ki ga je treba plačati za 0,40% za vsak naslednji mesec ali del meseca do 16. marca tako, da se za 0,33% poveča mesečni znesek vsakega obroka, ki sledi prvemu.

en	Field 3 indicate the total amount of exempt operations as referred to in article 10, number 27-quinquies.
sl	V polje 3 se navede vrednost davka oproščenih poslov v skladu z 10. členom, št. 27-quinquies.

en	Line VA1, field 5, must contain the VAT number assigned to the non resident taxpayer after filing the form ANR.
sl	V vrstici VA1, polje 5, mora biti navedena identifikacijska številka DDV, ki je bila dodeljena za neposredno identifikacijo subjekta nerezidenta po predložitvi obrazca ANR.

en	In the first column, the amounts related to taxable operations must be indicated, separated according to tax rate (corresponding to set-off percentages, provided for by the Ministerial Decrees of 12 May 1992, of 30 December 1997 and the Decree of 23 December 2005) that result from the register of invoices issued (article 23) and/or from the considerations register (article 24), bearing in mind the variations as per article 26 registered for the tax period.
sl	V prvem stolpcu morajo biti navedeni zneski obdavčljivih poslov, ločeni po davčnih stopnjah (ustrezajo odstotkom kompenzacije, ki jo predvidevajo ministrski odloki z dne 12. maja 1992, 30. decembra 1997 in zadnji od odloka 23. decembra 2005), ki izhajajo iz registra izdanih faktur (23. člen) in/ali registra plačil (24. člen), upoštevajoč spremembe v skladu s 26. členom registrirane za davčno obdobje.

en	NOTE: in these lines, the following must also be included: amounts relative to sales made, with tax applied, to parties residing or domiciled outside the European Community, according to article 38-quater, second paragraph, for which, in the tax year, the purchaser has not given the seller the copy of the invoice endorsed by the Customs Office at the exit point from European Community territory.
sl	POZOR: v te vrstice se vnesejo zneski za izvedene cesije z uporabo davka do subjektov, ki imajo domicil ali stalno bivališče v Evropski Skupnosti v skladu z 38-quater členom, drugi odstavek za katere v davčnem letu kupec ni vrnil cedentu primerek potrjene fakture s strani carinskega urada ob izhodu iz ozemlja Skupnosti.

en	In this regard, the aggregate gross margin must be subdivided among the various rates on the basis of the percentage ratios between the partial considerations, relative to each rate, and the total of the considerations (in this regard see the examples contained in paragraph 4.3.2 of circular letter no. 177/E of 22 June 1995).
sl	V ta namen je potrebno opozoriti, da razdelitev skupne bruto marže med različne davčne stopnje se izvede na podlagi odnosa odstotka med delnimi plačili, za vsako davčno stopnjo in skupnih plačil (poenostavitve v okrožnici št. 177/E, odst. 4.3.2 z dne 22. junija 1995).

en	Line VS30 must indicate the residual tax surpluses of the companies in the group which, not having been set off in the previous year (2009) as provided for by article 6 of the Ministerial Decree of 13 December 1979 and thus not having been guaranteed, have been included in deduction in 2010 by the controlling company and have been set off with debit surpluses of other companies in the group in the course of the same year.
sl	V vrstici VS30 morajo biti navedeni presežki preostale terjatve družbe skupine, ki ni našla kompenzacije v prehdodnem letu (2009) v skladu s 6. členom, ministrskega odloka z dne 13. decembra 1979 in ker niso bile zajamčene, obračunane v odbitek v letu 2010 s strani kontrolne družbe in so našle kompenzacijo z ustreznimi presežki obveznosti drugih družb skupine v teku istega leta.

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

en	As specified with Circular Letter no. 113/E of 31 May 2000, the VAT return shall be included in the form UNICO 2011 (Personal Income Tax Return) if the deceased taxpayers was required to file unified returns.
sl	Okrožnica št. 113/E z dne 31. maja 2000, napoved DDV mora biti zajeta v obrazcu UNICO 2011, če je pokojni zavezanec bil dolžan predložiti poenoteno napoved.

en	The section dedicated to "Domicile for official notifications" has been eliminated.
sl	Odpravljen je razdelek "Kraj vročanja pisanj"

en	If payments have been made following the abovementioned procedures, section 1 of this part must be completed by indicating, in the lines corresponding to each payment period, the results of periodic payments, calculated taking into account the tax paid separately using VAT form F24 for registration of European Union vehicles.
sl	Pri plačilih izvedenih na zgoraj opisane načine, razdelek 1 te preglednice mora biti izpolnjen tako, da se v ustrezne vrstice navede za vsako obdobje plačila, podatke obdobnega plačila upoštevajoč ločeno plačani davek preko obrazca F24 za registracijo osebnega vozila EU.

en	This amount must be worked out from the certificate that the controlling body or company is required to issue at the end of the year, to every company in the group, and must correspond to that indicated by the same controlling company, for each company, in field 7 of part VS. For the amount of the credit surplus set off the guarantee as provided for by article 6, paragraph 3, of the Ministerial Decree of 13 December 1979, must be supplied.
sl	Ta znesek se povzame iz potrdila, ki ga ustanova ali kontrolna družba mora izdati ob koncu leta vsaki družbi skupine in mora ustrezati tistemu, ki ga navede sama kontrolna družba za vsako družbo v polje 7 preglednice VS. Za kompenzirani znesek presežka terjatve mora biti dano jamstvo, ki ga predvideva 6. člen, 3. odst. ministrskega odloka z dne 13. decembra 1979.

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

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

en	Line VF12 domestic purchases, intra-community purchases, and imports carried out without the payment of tax, with the use of the ceiling as referred to in article 2, paragraph 2, of Law 28 of 18 February 1997.
sl	Vrstica VF12 nakupi znotraj države, nakupi med državami Skupnosti in uvozi, ki se izvajajo brez plačila davka z uporabo plafona v skladu s 2. členom, 2. odst., zakona št. 28 z 18.februarja 1997.

en	Line VF51 indicate the deductible amount (i.e. theoretical VAT) in accordance with article 34, paragraph 9, on the part of agricultural producers who have carried out non-taxable transfers of agricultural produce included in Table A - first part - in accordance with article 8, first paragraph, article 38-quater and article 72, as well as intra-community transfers of agricultural produce.
sl	V vrstico VF51 se navede odbitni znesek (teoretični DDV) v skladu s 34. členom, 9. odst., s strani kmetijskih proizvajalcev, ki so izvedli neobdavčene cesije kmetijskih proizvodov, zajetih v Tabela A - prvi del - v skladu z 8. členom, prvi odstavek, 38-quater.

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

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

en	NOTICE: the controlled companies shall not enclose their own return, their guarantees or the certification of the controlling company relating to the compensated credit; the amount of the compensated credits shall be reported by the controlling company in part VS of the VAT form IVA 26 PR/2011; the guarantees concerning the compensated credits shall be forwarded to the controlling company.
sl	OPOZORILO: Kontrolirane družbe morajo priložiti svoji napovedi ne lastnih jamstev ne potrdila kontrolne družbe za kompenzirano terjatev; zneske kompenziranih terjatev morajo kontrolne družbe navesti v preglednici VS v preglednici DDV 26 PR/2011, jamstva za kompenzirane terjatve morajo biti prenesena kontrolni družbi.

en	Taxpayer deceased in the period between 1st January 2011 and the date of filing the return
sl	Pokojni zavezanec v obdobju od 01. januarja 2011 do dneva predložitve napovedi

en	In terms of article 19, paragraph 1, second period, the right to the deduction arises when the moment the tax becomes payable and at the latest it can be exercised in the return relative to the second year following on from the year in which the right arose and on the conditions that existed at the time the right arose (see.
sl	V skladu z 19. členom, 1. odst., drugo obdobje, pravica do odbitka nastane v trenutku ko davek zapade v plačilo in se lahko izvaja najkasneje z napovedjo, ki zadeva drugo naslednje leto po letu, ko je sama pravica nastala in ob obstoječih pogojih v trenutku njegovega nastanka (okrožnica št. 328/E z dne 24. decembra 1997).

en	8 Subjects affected by the adverse weather events which occurred in December 2009 and January 2010 in the Emilia - Romagna, Liguria and Tuscany regions Subjects affected by the exceptional weather events which struck the regions of Emilia - Romagna, Liguria and Tuscany during the last ten days of December 2009 and the first days of January 2010 for whom the decree of 26 February 2010 granted the suspension, from 20 December 2009 to 30 April 2010, of the terms for tax obligations and payments expiring during the same period;
sl	Subjekti, ki so jih prizadele podnebne spremembe v pokrajinah Emilia - Romagna, Liguria in Toscana v zadnjem delu meseca decembra 2009 in v prvih dneh meseca januarja 2010 za katere dekret z dne 26. februarja 2010 predvideva prekinitev rokov za plačilo dajatev od 20. decembra 2009 do 30. aprila 2010, ki zapadejo v istem obdobju;

en	persons; - the electronic Internet service (Fisconline), whenever the obligation exists to file the
sl	- elektronske internetne storitve (Fiscoline), če obstaja obveznost predložitve

en	To this end, in line VR5, the abovementioned taxpayers must indicate: - for the year 2008, the amount resulting from the difference between the input VAT de
sl	V ta namen navedejo omenjeni subjekti v vrstico VR5: - za leto 2008 znesek, ki izhaja iz razlike med terjatvijo DDV preneseno kot odbitek ali

en	This regime, which is governed by article 34-bis, states that tax owed is to be calculated by applying a percentage of flat-rate deduction of 50 percent to the tax relative to taxable operations carried out (see instructions for completing lines VF30 and VF57).
sl	Ta režim, katerega sistem vsebuje 34-bis člen predvideva, da se davek določi tako, da se uporablja odstotek pavšalnega odbitka v višini 50% davka za izvedene obdavčene posle (primerjaj navodila za izpolnjevanje vrstic VF30 in VF57).

en	Note that, for the purposes of indicating the data as to payments, the criteria illustrated above, must also be applied in other circumstances where, as a result of special provisions, the taxpayer carries out different periodic payments depending on the activities carried out (for example, filling station, road haulage contractors and other categories of taxpayers referred to in paragraph 4 of article 74).
sl	Zgoraj prikazani kriteriji za namenje navajanja podatkov izplačil se uporablja tudi v drugih primerih, ko zaradi posebnih določil zavezanec izvede obdobna izplačila ločeno glede na izvajane dejavnosti (npr. bencinske postaje, avtoprevozniki in druge kategorije zavezancev v skladu s 74. členom, 4. odst.).

en	exempt operations with option article 36-bis and taxable operations with unified accounting
sl	oproščeni posli z opcijo , 36-bis člen in obdavčeni posli s poenotenim knjigovodstvom

en	If the extraordinary operation or the substantial subject transformation has not caused the extinction of the assignor (partial division, conferment, transfer, or donation of a branch of the company) the VAT return shall be filed: - by the eligible person, if the operation involved the transfer of output or input VAT.
sl	Če izredni posel ali preoblikovanje ne pomenita izbris subjekta prosilca (delna odcepitev, vložek, cesija ali donacija dela podjetja) mora biti predložena napoved DDV: - s strani subjekta upravičenca, če je posel pomenil odstop dolga ali terjatve DDV.

en	Box 1 must be crossed if the taxpayer has exercised the option, starting from 2010, for the ordinary (or analytical) margin method, also for transfers of works of art, antiques or collectors' items imported and for the resale of works of art acquired from the artist (or from his/her heirs or legatees).
sl	so izvajali opcijo od leta 2010 za uporabo navadne (ali analitične) metode, tudi za cesije umetniških del, antikvariata ali večjih zbirk in za prodajo umetniških del, ki jih je kupil avtor (ali njegovi dediči ali volilojemalci).

en	NOTICE: where the goods drawn were the object of prior purchase without payment of the tax by the same person who draws them, and if the drawing from the deposit occurs in the same tax period in which the deposit or the purchase of the good guarded in the deposit was made, the taxable amount and the related tax must be indicated exclusively in lines from VF1 to VF11.
sl	OPOZORILO: v primeru, da so bila dvignjena predhodno kupljena sredstva brez plačila davka s strani istega subjekta, ki jih je dvignil, če je do dviga iz skladišča prišlo v istem davčnem obdobju, ko je bil izveden vnos ali nakup hranjenega deponiranega sredstva morajo biti davčna osnova in davek navedeni izključno v vrsticah od VF1 do VF11.

en	This point regards, in particular, transfers of depreciable goods, internal transfers as referred to in article 36, final paragraph, operations as referred to in article 2, third paragraph, letters a), b), d) and f), exempt operations as referred to in article 10, number 27 quinquies), as well as exempt operations as indicated in numbers from 1 to 9 of the aforementioned article 10, in the case that they are not part of the subject ordinary activity or are incidental to taxable operations, i.e. if the
sl	Gre predvsem za cesije sredstev, ki se amortizirajo, za interne prehode v skladu s 36. členom, zadnji odstavek, za posle v skladu z 2. členom, tretji odst., črka a), b), d) in f) oproščenih poslov v skladu z 10. členom, št. 27 quinquies), ter za oproščene posle, ki so navedeni pod št. od 1 do 9 omenjenega 10. člena, če oblikujejo predmet dejavnosti pasivnega subjekta ali pa so postranske obdavčenim poslom; torej ko se omenjene operacije izvajajo v

en	• the assignor (company demerged, conferor, transferor or donor) must complete this line indicating any VAT credit emerging from the return relating to 2009 after the transfer effected in relation to the assignee as a result of the operation.
sl	• prosilca (odcepljena družba, cedent ali darovalec) mora izpolniti to vrstico tako, da navede terjatev DDV, k izhaja iz napovedi za leto 2009 ali morebiti preostanek po cesiji izvedeni do upravičenca v primeru posla.

en	Article 74, paragraphs 7 and 8, for the transfer of scrap and recycled material states that tax is due from the selling party who is passively subject to tax according to the particular accounting inversion mechanism, the so-called reverse-charge.
sl	74. člen, odstavki 7 in 8 za cesije razbitin in drugega odpadnega materiala predvideva, da mora davek plačati cesionar pasivni davčni subjekt na podlagi posebnega mehanizma računovodske inverzije, obreatnega odbitnega davka.

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

en	If the form UNICO 2011 (Personal Income Tax Return) is completed, the excess paid must be included in part RX, section 1, where an appropriate column is provided for the indication of any excess amounts of tax paid in comparison to those owed when the annual return is made.
sl	V primeru izpolnjevanja obrazca UNICO 2011 s presežek plačila vnese v preglednico RX, razdelek 1, kjer je predviden ustrezen stolpec za navajanje morebiti preveč plačanih zneskov glede na dolgovane zneske pri letni napovedi.

en	The following taxpayers are exempted from filing the VAT return: - taxpayers who for the fiscal year only recorded transactions considered exempt under article 10, as well as taxpayers who, having taken advantage of the exemption from the obligations to invoice and record under article 36-bis, only carried out exempt transactions.
sl	Predložitve napovedi DDV so oproščeni predvsem naslednji davčni subjekti: - zavezanci, ki so za davčno leto registrirali izključno posle, ki so v skladu z 10.členom oproščeni ter tisti, ki so uveljavili oprostitev od obveznosti fakturiranja in registriranja v skladu s 36-bis.

en	Taxpayers are reminded that the part VX "Determination of the VAT to be paid or of the tax credit" must be filled in only by those taxpayers required to file their VAT return autonomously, whereas those taxpayers who file a unified statement must report the data requested by this part, in part RX of their UNICO 2011 (Personal Income Tax Return).
sl	Preglednica VX "Določanje DDV za plačilo ali davčni dobropis" izpolnijo izključno zavezanci, ki morajo predložiti samostojno letno napoved DDV, medtem ko subjekti, ki predložijo poenoteno napoved, morajo navesti zahtevane podatke v to preglednico RX obrazca UNICO 2011.

en	Line VR1, field 1 must indicate the amount for which the refund is requested, which must coincide with the amount emerging from line VX4 or, in the case of the consolidated return, with the amounts resulting from the corresponding lines in part RX of the UNICO/2011 form, excluding cases in which the part is completed by controlling bodies or companies of a VAT group (see the instructions at line VR5).
sl	V vrstico VR1, polje 1 se navede znesek za katerega se zahteva povračilo, ki se mora ujemati z zneskom v vrstici VX4 ali v primeru poenotene napovedi z zneski, ki v ustreznih vrsticah preglednice RX obrazca UNICO/2011, razen v primeru, da so ustanove ali hčerinske družbe neke skupine ddv izpolnile preglednico RX (glej navodila v vrstici VR5).

en	Line VO4, box 1 must be crossed by taxpayers who, as of 2010, carrying on several businesses or several activities within the scope of the same business, communicate that they have opted, for said year, for the separate application of tax as provided for by article 36, paragraph 3.
sl	Vrstico VO4, kvadratek 1 označijo zavezanci, ki od 2010 izvajajo več dejavnosti ali podjemov v okviru istega podjetja ali več strok ali umetnostnih dejavnosti, obvestijo, da so za omenjeno leto izbrali ločeno uporabo davka v skladu s 36. členom, 3. odst.

en	The controlling and controlled companies following the VAT compensation procedure for the entire year shall also complete part VH, with the exception of line VH13, reporting the debts and the credits resulting from their periodical liquidations and transferred to the group.
sl	Kontrolne in kontrolirane družbe, ki so v celem letu koristile postopek kompenzacije DDV morajo izpolniti tudi preglednico VH, izključujoč vrstico VH13, z navedbo dolgov in terjatev, ki izhajajo iz obdobnega izplačila prenesenega na skupino.

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

en	Costs relating to operations falling within the margin regime met by taxpayers (including auction agencies) who apply the analytical method and by those who apply the global method, must be indicated in line VF13, with the exception of purchases from minimum VAT-exempt taxpayers as set out in article 1, paragraph 96 and subsequent paragraphs, of Law no. 244 of 2008, which must be indicated in line VF15 of the return for the year in which they were entered in the records as required by article 38 of Decree Law no. 41/1995, being added to the amount of any non-taxable purchases made.
sl	Stroški za posle, ki spadajo v maržno ureditev ki jo imajo subjekti (vključno z agencijami za prodajo na dražbi), ki uporabljajo analitično metodo in tisti, ki uporabljajo globalno metodo, se uporabljajo v vrstici VF13, razen za nakupe subjektov, ki so uveljavljali minimalni režim v skladu s 1. členom, 96. odst. in naslednji zakona št. 244 v 2008, ki se navede v vrstico VF15, iz napovedi za leto v katerem so bili v register zabeleženi v skladu z 38. členom zakonskega odloka št. 41/1995, kot dodatek zneskom morebiti izvedenih neobdavčenih nakupov.

en	Line VF38 must include the taxable amount and the tax regarding the transfers of products and services which are not agricultural (already included in section 2 of part VE), carried out by mixed agricultural businesses (article 34, paragraph 5).
sl	V vrstico VF38 morajo biti vneseni obdavčeni znesek in davek cesij proizvodov in storitev, ki niso kmetijski (že zajeti v razdelek 2 preglednice VE), ki jih izvajajo mešana kmetijska podjetja.

en	The data to indicate is comprised of the sum of the amounts indicated in field 6 of the lines present in section I of part VS, for which the box included in field 4 has been compiled.
sl	Navedeni podatek je sestavljen iz vsote zneskov navedenih v polju 9 vrstic v razdelku I preglednice VS za katere je bil označeni kvadratek predviden v polju 4.

en	In addition to this, the current line must include:
sl	Poleg tega morajo biti v vrstico zajeti:

en	Internal transfers of goods related to retail activities under art. 24, par. 3 (activities for which VAT is paid according to the so-called rate breakdown method) to other activities are not subject to taxation and shall be reported in line VE38.
sl	Poudariti je potrebno, da interni prehodi sredstev na gospodarske dejavnosti na drobno v skladu s 24. členom, tretji odstavek (dejavnosti, ki plačujejo DDV s preverjanjem davčnih osnov) in od teh k drugim dejavnostim niso obdavčeni in niso navedeni v vrstici VE38.

en	Line VJ14 sales of commercial buildings or parts thereof as provided for by article 10, no. 8-ter, letter b) and letter d), for which the tax is payable by the seller, in accordance with article 17, paragraph 6, letter a-bis).
sl	V vrstici VJ14 se navedejo nakupi proizvodnih objektov ali delov objektov v skladu z 10. členom št. 8-ter, črka b) in črka d) za katere je obveznost cesionarja v skladu s 17. členom, 6. odst., črka a-bis).

en	If taxpayers complete lines VR3 and VR4 (regarding the lesser credit surplus deductible for the three-year period), they may also cross box 4 of line VR2 if they so choose if there are depreciable assets and goods and services for studies and research, as long as the tax relating to said purchases is not already included in the lesser credit requested as a refund.
sl	V primeru, da zavezanec izpolni vrstici VR3 in VR4 (za povrnitev manjšega presežka kvartala, ki se lahko odbije) lahko označi, morebiti tudi kvadratek 4 vrstice VR2 v primeru nakupa amortizacijskih sredstev ali izdelkov in storitev za izobraževanje in raziskave, če davek, ki zadeva te nakupe ni že zajet v manjšo zahtevano terjatev za povračilo.

en	• controlling companies or bodies must file their own annual returns, comprising the
sl	• družba ali kontrolna ustanova morata predložiti letno napoved v kateri je zajeta tudi

en	Box 4 must be crossed by taxpayers who, starting from 2010, waived the option for the application of tax in the ordinary ways (see Appendix under the entry "Agriculture").
sl	Kvadratek 4 označijo zavezanci, ki so od leta 2010 preklicali opcijo za uporabo davka na navadne načine (glej Dodatek , postavka "Kmetijstvo").

en	Section 3 of part VS must indicate the credit surplus of the group carried forward from the previous year, used during the course of 2010 to set off the debits transferred by the individual group companies; - part VV contains the periodic payments by the group; - part VW contains the data relating to the payment of the group's annual tax; - part VY contains the data relating to the VAT to be paid or the amount of the tax credit for the
sl	V razdelek 3 v preglednici VS je treba navesti presežek terjatve skupine, ki se prenese iz predhodnega leta in se uporablja v teku leta 2010 za kompenziranje davkov prenesenih iz posameznih družb skupine; - v preglednici VV so navedena obdobna plačila skupine; - v preglednici VW so navedeni podatki plačila letnega davka skupine: - v preglednici VY so navedeni podatki za DDV, ki se ga plača ali davčna terjatev skupine; - v preglednici VZ je treba navesti podatke odbitnih presežkov skupine dveh predhodnih let v

en	It is also to be remembered that the concept of taxable operations that are different from the ones indicated in the first paragraph of article 34, include those operations that are carried out by the agricultural producer in the environment of his own agricultural enterprise, but are of an accessorial nature compared to the core productive activity, for example, the sales of agricultural products included in the second part of Table A, the sale of agricultural products purchased from third parties at an equal or higher level to those coming from their own beds, woods or livestock, to improve the quality of the goods produced (for a correct definition of these different operations see "Agriculture" in the Appendix).
sl	Obdavčeni posli, ki niso navedeni v prvem odstavku 34. člena so posli, ki jih izvaja kmetijski proizvajalec v okviru istega kmetijskega podjetja, katerega lastnost je postranskost glede na proizvodno kmetijsko dejavnost kot tako, kot so npr. cesije kmetijskih proizvodov zajete v drugem delu tabela A, cesije kmetijskih proizvodov kupljenih pri tretjih osebah v enaki ali večji meri kot tisti, ki izhajajo iz lastnega sklada, gozda ali vzreje za količinsko izboljšanje sredstev lastne proizvodnje (za pravilno določanje različnih poslov, glej Dodatek, postavka "Kmetijstvo").

en	- In line 1 indicate the amount of the considerations and costs relative to trips made wholly within the European Union (EU); - in line 2 indicate the amount of the considerations and costs relative to trips made outside the EU; - in line 3 indicate the amount of the considerations and costs relative to mixed trips, i.e. those made partly within the EU and partly outside the EU; - in line 4 indicate the total of the considerations and costs set out in the preceding lines; - in lines 5 and 6 indicate the costs relative to mixed trips (referred to in line 3), indicate the EU portion and the portion outside the EU separately; - in line 7 indicate the percentage of the mixed costs [(line 5 : line 3) x 100]; - in line 8 indicate the EU portion of the considerations relative to mixed trips, determined by multiplying the amount of the considerations in line 3 by the percentage determined in line 7; - in line 9 indicate the amount of the taxable considerations, being the sum of the considerations relative to trips carried out wholly in the EU (line 1) and the EU portion of the considerations relative to mixed trips (line 8); - in line 10 indicate the amount of the considerations relative to trips carried out outside the EU, calculated by adding the amounts in lines 2 and 3 and subtracting the amount in line 8.
sl	- V vrstico 1 vnesite znesek plačil in stroškov potovanj, ki so bila v celoti izvedena na ozemlju EU); - v vrstico 2 vnesite znesek plačil in stroškov potovanj, ki so bila v celoti izvedena zunaj ozemlja EU; - v vrstico 3 vnesite znesek plačil in stroškov mešanih potovanj in sicer potovanj, ki so delno izvedena na ozemlju EU in delno zunaj ozemlja EU; - v vrstico 4 navedite vsa plačila in stroške v skladu s predhodnimi vrsticami; - v vrstice 5 in 6 vnesite stroške mešanih potovanj (vrstica 3), ločeno za del EU in za del zunaj EU; - v vrstico 7 vnesite odstotek mešanih stroškov (vrstica 5 : vrstica 3) x 100]; - v vrstico 8 vnesite znesek plačil za mešana potovanja za del EU, ki se določi tako, da se pomnoži znesek plačil iz vrstice 3 za odstotek, ki izhaja iz vrstice 7; - v vrstico 9 vnesite znesek obdavčenih plačil, ki izhajajo iz zneska plačil za potovanja v celoti izvedena v EU (vrstica 1) in plačila za mešana potovanja za del EU (vrstica 8); - v vrstico 10 vnesite znesek plačil za potovanja izvedena zunaj EU, ki se določi tako, da se sešteje znesek iz vrstic 2 in 3 ter se deli znesek v skladu z vrstico 8.

en	• purchases relating to operations carried out by travel agencies with the application of the
sl	• nakupi za posle, ki jih izvajajo potovalne agencije z uporabo posebnega režima, ki ga

en	abovementioned operations are performed within the scope of occasional activities or of activities that are instrumental to the pursuit of the ends of the business.
sl	okviru priložnostnih dejavnosti ali proizvodne dejavnosti za doseganje cilja podjetja.

en	• sports associations with no legal personality governed by article 36 et seq. of the Italian Civil Co
sl	• športna združenja in društva, ki so ne zasebne pravne družbe v skladu 36 člen civilnega zako

en	graph 1 of article 38-quater (for further details see the instructions for section 2 of part VE);
sl	prvi odstavek (za nadaljnja pojasnila glej navodila v razdelku 2 preglednice VE);

en	The purchasing party must integrated the invoice issued by the selling party without charge of tax, with the indication of the applicable rate and the relative tax and record it in the invoices register as per article 23 or in the considerations register as par article 24 in order to ensure that it is included in the periodical liquidations.
sl	Kupec mora integrirati fakturo, ki jo je izdal cedent brez bremenitve za davek z navajanjem davčne stopnje, ki se uporablja in davka ter zabeleži v register izdanih faktur v skladu s 23. členom ali register plačil v skladu s 24. členom v namene da se jo zajame v obdobna plačila.

en	Pursuant to article 1, paragraph 114, of the 2008 Budget Bill, the minimum taxpayers regime may also cease to apply as a result of a notice of assessment becoming final. Also in this case the regime ceases to apply starting from the year following the year in which one of the abovementioned conditions is definitively assessed as not being met.
sl	V skladu s 1. členom, 114. odstavek finančnega zakona 2008, režim malih zavezancev lahko preneha tudi po obvestilu o ugotovitvi, ki postane dokončno.

en	Part 3 - The flat-rate method of determining the margin (paragraph 5 of article 36 of Decree Law no. 41/1995) The following information must be provided: - in line 20 indicate the considerations, relating to the taxable transactions, inclusive of the tax, subdivided among the various rates applied; - in line 21 indicate the considerations relating to all the non-taxable transactions carried out, which do or do not contribute to the formation of the ceiling; - in line 22 indicate the gross margins, relating to the taxable transactions, on the basis of the rates applied.
sl	3 Del. - Pavšalna metoda marže (36. člen, 5. odst. zakonskega odloka št. 41/1995) Podatki, ki jih je treba navesti, so naslednji : - v vrstico 20 se navedejo plačila za obdavčene posle, ki vsebujejo DDV in so razdeljeni v različne uporabljene davčne stopnje; - v vrstico 21 navedite plačila za vse neobdavčene izvedene posle, ne glede na to, ali prispevajo ali ne k nastanku plafona; - v vrstico 22 navedite bruto marže za obdavčene posle, razdelene na podlagi uporabljenih davčnih stopenj.

en	In this section, the so-called mixed agricultural enterprises (article 34, paragraph 5) must also indicate the sales of goods that are different from those from the agricultural or ichthyic sectors referred to in Table A enclosed with Presidential Decree 633/72, as well as any services carried out, that fall outside the sphere of application of article 34-bis.
sl	V tem razdelku morajo biti prav tako navedena mešana kmetijska podjetja (34. člen, 5. odst.), cesije sredstev, ki niso kmetijska in ribiška v skladu s prvim delom Tabela A priložene odloku predsednika republike št. 633/72 ter morebitne storitve, ki so drugačne od tistih, ki spadajo v okvir uporabe v skladu s 34-bis.

en	Line VO31, box 1 must be crossed exclusively by trade unions and labour associations operating in the field of agriculture, which communicate that they have applied, during 2010, the calculation of VAT and income in the ordinary manners as provided for by article 78, paragraph 8 of Law no. 413 of 30 December 1991, as amended by article 62, paragraph 1, letter a) of Decree Law no. 331 of 1993.
sl	Vrstica VO31, kvadratek 1 izpolnijo izključno sindikalna in strokovna združenja, ki delujejo na področju kmetijstva, ki obvestijo, da so v letu 2010 določili DDV in dohodek na navaden način v skladu s 78. členom, 8. odst., zakona št. 413 z dne 30. decembra 1991, spremenjenega na podlagi 62. člena, 1. odst., črka a) zakonskega odloka št. 331 z 1993.

en	Accordingly, for taxpayers who must effect both monthly and quarterly payments, the amount paid in advance will firstly be deducted from the total tax due for the month of December; any surplus will then be deducted from the amount due for the last calendar quarter (paragraph 4, article 74) and finally, in respect of any residual amount, from the total tax due in terms of the adjustment when the annual return is made by the subjects referred to in article 7 of Presidential Decree no. 542 of 14 October 1999.
sl	V primeru, da zavezanci, ki plačujejo mesečno ali trimesečno se plačana akontacija odbije od celotnega davka za mesec december; morebitni presežek se potem odbije od dolgovanega zneska za zadnje koledarsko tromesečje (74. člen, 4. odst.) in končno za morebitni preostali znesek od višine dolgovanega davka iz naslova poravnave pri letni napovedi subjektov v skladu s 7. členom odloka predsednika republike 14. oktober 1999, št. 542

en	This part must include the taxable amount and the tax relating to the abovementioned operations, taking the variations referred to in article 26 into account.
sl	V preglednici morajo biti navedeni davčna osnova in davek za omenjene posle upoštevajoč spremembe v skladu s 26. členom.

en	For direct taxation purposes, minimum taxpayers apply a tax in lieu of income tax and other additional regional and local taxes of 20 per cent of income, calculated in accordance with paragraph 104 of article 1 of the 2008 Budget Bill.
sl	Za neposredne davke uporabljajo mali zavezanci na prihodke določene v skladu z odstavkom 104, 1. člena finančnega zakona 2008 nadomestni davek za prihodke in dodatni pokrajinski in občinski davek davek v višini 20%: le-ti so oproščeni pokrajinskega davka na proizvodne dejavnosti.

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

en	In addition, the tax relating to deferred payments, including from previous years, to the State and other individuals pursuant to the last paragraph of article 6, must be paid with the last annual return even if these have not yet become payable.
sl	Poleg tega z zadnjo letno napovedjo se plača davek za posle in zapade v plačilo z zamikom tudi v predhodnih letih v odnosu na državo in drugih subjektov v skladu z zadnjim odstavkom 6. člena, če še ni zapadlo v plačilo.

en	exclusively exempt operations with option article 36-bis
sl	izključno neobdavčeni posli z opcijo , 36-bis.

en	We wish to make it clear that with the aim of establishing the prevalence of the aforesaid transactions with respect to the overall amount of the transactions carried out, it is also necessary to include among the aforesaid transactions the exports and assimilated transactions in terms of articles 8, 8-bis and 9, as well as the transactions in terms of article 58 of Decree Law No. 331/93.
sl	Podčrtujemo, da zato, da se preveri obstoj omenjenih posegov v primerjavi s skupno vsoto izvedenih posegov, je treba omenjenim posegom prišteti tudi izvoze in izenačene operacije, ki izhajajo iz 8., 8-bis in 9. člena ter posege, ki izhajajo iz 58. ods Z.O.

en	The same line must also be completed in the special circumstances in which a company outside the group, incorporated a controlling company in 2010, with the consequent discontinuance of the group in the course of the year, in order to indicate the surplus group credit (resulting from the VAT summarizing form IVA 26 PR part VY of the return of the excontrolling incorporated company) which has been set-off in 2010 by the incorporating company and for which the said company must provide guarantees as provided for by the Ministerial Decree of 13 December 1979.
sl	Ista vrstica se izpolni tudi v posebnem primeru, ko družba zunaj skupine pripoji v letu 2010 kontrolno družbo s posledičnim prenehanjem skupine v teku leta, da se navede presežek terjatve skupine (ki izhaja iz povzetne pregled DDV 26 PR preglednico VY napovedi družbe, bivše kontrolne pripojene), ki je bila kompenzirana v letu 2010 s strani pripojitvene družbe in za katero mora omenjena družba dati jamstva, ki jih predvideva ministrski odlok z dne 13.decembra 1979.

en	te in partnerships or professional associations as referred to in article 5 of the TUIR (Income Tax
sl	nih družbah ali strokovnih združenjih v skladu s 5. členom enotnega besedila o dohodnini (TUIR) ali

en	• fifty percent of the amount from line VE25 if in line VF30 box 7 has been crossed by agricultural enterprises supplying services, primarily through the use of business equipment and resources normally employed in the agricultural activity, subject to the flat-rate deduction regime as provided for by article 34-bis.
sl	• petdeset odstotkov zneska v vrstici VE25, če so v vrstici VF30 označili kvadratek 7 označila kmetijska podjetja, ki ponujajo storitve s pretežno uporabo orodij in storitev podjetja, ki se običajno uporabljajo v pavšalno obdavčeni kmetijski dejavnosti v skladu s 34-bis členom.

en	Subjects whose tax domicile or operational headquarters, on 01 October 2009, were located in the municipalities affected by the flooding which occurred on that date in the province of Messina for whom the decree of 08 October 2009 granted the suspension, from 01 October 2009 to 01 November 2009, of the terms for tax obligations and payments expiring during the same period.
sl	Subjekti z davčnim domicilom ali poslovnim sedežem na dan 01. oktobra 2009 v občinah, ki so jih prizadele ujme omenjenega dne v pokrajini Messina za katere je dekret z dne 08. oktobra 2009 predvidel prekinitev rokov za izpolnjevanje in plačilo zapadlih dajatev od 01. oktobra 2009 do 01. novembra 2009 v istem obdobju.

en	Users are also advised to consult the website at http://assistenza.finanze.it as well as http://telematici.agenziaentrate.gov.it for information of a legislative or technical nature.
sl	Poleg tega svetujemo, da si ogledate internetno stran http://assistenza.finanze.it ter http://telematici.agenziaentrate.gov.it, za informacije tehnične in pravne narave.

en	For users different from individuals, it is pointed out that one of the appointed Agents or Operators must generate the necessary secure environment.
sl	V primeru, da uporabniki niso fizične osebe, izvede generiranje varnega okolja eden od pooblaščenih upraviteljev ali delavcev.

en	1) the front cover reporting personal details;
sl	1) naslovno stran, v kateri mora navesti svoje matične podatke;

en	9 Subjects affected by other exceptional events If the subject has made use of relief not considered in the codes listed, the number 9 must be indicated in the box provided.
sl	V primeru, ko je subjekt uveljavljal olajšave, ki jih ne predvidevajo navedene šifre, mora v ustrezen kvadratek navesti številko 9.

en	In cases where the purchaser has given the transferor, the invoice endorsed by the Customs Office at the exit point from European Community territory by the end of the fourth month after the operation and in the tax year, the transferor must add a negative variation, equal to the adjusted tax amount, to line VE24, so as to make up for the VAT (in this case the relative tax amount must not be included in part VF).
sl	V primerih, ko kupec vrne cedentu do četrtega meseca po opravljenem poslu in v davčnem letu fakturo, ki jo je potrdil carinski urad ob izhodu iz Skupnosti, mora cedent vnesti spremembo v minus, ki je enaka popravljenemu davku, v vrstico VE24, da se pridobi DDV (v tem primeru se davek ne zajame v preglednici VF).

en	percentages set out in article 30, paragraph 1, of Law no. 724 of 1994.
sl	izhaja iz uporabe odstotkov v skladu s 30. členom, 1. odstavek, zakona št. 724 v 1994.

en	Line VO23, box 1 must be crossed by partnerships, by limited liability companies and cooperatives which qualify as agricultural enterprises as provided for by article 2 of Legislative Decree no. 99 of 29 March 2004, and which intend to communicate the choice made, as from 2010, to calculate income pursuant to article 32 of the TUIR (Income Tax Consolidate Act).
sl	Vrstica VO23, kvadratek 1 označijo osebne družbe, od družbe z omejeno odgovornostjo in zadruge, ki imajo kvalifikacijo kmetijske družbe v skladu z 2. členom, zakonodadajnega odloka št. 99 z dne 29. marca 2004 in nameravajo obvestiti o izvajani opciji od leta 2010 za določanje prihodka v skladu z 32. členom, enotnega besedila o dohodnini (TUIR).

en	• field 1, the VAT registration number of the controlling entity;
sl	• polje 1, identifikacijska številka kontrolne družbe;

en	In any case, taxpayers who indicate the code 4 and an annual tax credit must complete line VX2 or the corresponding line of part RX in the Unico 2011 return form.
sl	Navedba šifre 4 s strani subjektov,ki navajajo letni davčni dobropis zahteva v vsakem primeru izpolnjevanje vrstice VX2 ali ustrezne vrstice preglednice RX obrazca Unico 2011.

en	Field 1 indicate the total amount of exempt operations as referred to in article 10, number 11, carried out by agents who produce investment gold or who transform gold into investment gold, identified by article 19, paragraph 3, letter d), equated with taxable operations for the purposes of deduction (see Appendix, "Transactions relative to gold and silver").
sl	V polje 1 se navede vrednost davka oproščenih poslov v skladu z 10. členom, št. 11, ki jih izvajajo subjekti, ki proizvajajo investicijsko zlato ali slednjega predelujejo v investicijsko zlato v skladu z 19. členom, 3. odst., črka d), ki so enakovredni obdavčenim poslom v namene odbitka davka (glej Dodatek "Posli v zvezi z zlatom in srebrom").

en	• certification of the considerations;
sl	• obveznost potrjevanja plačil;

en	Box 1 must be crossed by exempted agricultural producers as referred to in paragraph 6, first and second period of article 34, that is with a business turnover not exceeding 7,000 Euro, who waived, in 2010, exemption from payment of tax and all documentary and accounting obligations, including the annual return, with the exception of the obligation to number and preserve invoices of purchases and customs bills of entry (see Appendix under the entry "Agriculture").
sl	oproščeni v skladu s 6. odst, 34. člena in sicer s poslovnim prometom, ki ne presega 7.000 eur, ki so se od leta 2010 odrekli oprostitve plačila davka in vseh dokumentacijskih in računovodskih obveznosti, vključno z letno napovedjo, razen obveznosti oštevilčenja in shranjevanja faktur za nakupe in carinske listine (glej Dodatek, postavka "Kmetijstvo").

en	exempt operations with option article 36-bis and taxable operations with separate accounting
sl	proščeni posli z opcijo , 36-bis člen in obdavčeni posli z ločenim knjigovodstvom

en	For the purposes of claiming the refund of the deductible excess, in whole or in part, taxpayers legally entitled to do so must include in the computation referred to in article 30, third paragraph letter a), the transactions relative to transfers of investment gold, which are taxable by choice, as well as those relative to industrial gold and pure silver, carried out in terms of paragraph five of article
sl	Zahtevek za celotno ali delno povračilo odbitnega presežka morajo zavezanci vključiti v obračun v skladu s 30. členom, tretji odstavek, črka a) posle cesije investicijskega zlata, ki so opcijsko obdavčeni ter posle povezane z industrijskim zlatom in čistim srebrom, ki se opravljajo v skladu s 17. členom, peti odstavek.

en	Users are reminded that taxpayers other than individuals authorised to use the Fisconline service are subject to the same regulations as appointed intermediaries and appointed operators.
sl	Uporabniki, ki niso fizične osebe,usposobljenim za storitev Fisconline, uporabkljajo zakonske predpise, ki zadevajo pooblaščene upravitelje in pooblaščene operaterje.

en	Part 2 - The global method of determining the margin (paragraph 6 of article 36 of Decree Law no. 41/1995) The information can be taken from the special transfers and purchases register provided for in terms of paragraph 4 of article 38 of Decree Law 41/1995 referred to above.
sl	2 Del. - Globalna metoda marže (36. člen, 6. odst. zakonskega odloka št. 41/1995) Podatki so povzeti iz posebnih registrov cesij in nakupov, ki jih prredvideva 38. člen, 4. odst.zakonskega odloka 41/1995.

en	Line VL35 indicate the part of the credit received following transfer carried out by a savings management company as provided for by article 8 of Decree Law 351 of 2001 and used to reduce the VAT debit resulting from the current return.
sl	V vrstico VL35 se navede del terjatve, prejete po cesiji, ki so jo izvedle družbe za upravljanje v skladu z 8. členom, zakonskega odloka št. 351 z 2001 in se uporablja za zmanjšanje obveznosti DDV, k izhaja iz te napovedi.

en	Those who present the unified return must indicate the required data in part VX in part RX in the form UNICO (Personal Income Tax Return) 2011.
sl	Subjekti, ki predložijo poenoteno napoved, morajo navesti zahtevane podatke v preglednici VX ne preglednici RX obrazca UNICO 2011.

en	The following information must be provided: - in line 1 indicate the aggregate amount of the considerations, gross of the tax, relative to the transactions carried out (taxable and non-taxable), which fall within the particular regime, including the transfers made vis-à-vis community persons (which, in effect are considered as transactions within the State) and the transfers of goods not subject to VAT because they have a zero margin (on the assumption that the costs, calculated for each transaction, are equal to or greater than the sale consideration); - in line 2 indicate the gross margins relative to taxable transactions.
sl	Podatki, ki jih je treba navesti, so naslednji: - v vrstico 1 se navede skupni znesek plačil z davkom, za izvedene posle (obdavčene ali ne), ki spadajo v poseben režim in zajemajo tudi cesije izvedene pri subjektih EU (ki se smatrajo za posle znotraj države) ter cesije sredstev, ki niso obdavčeni z DDV zaradi tega ,ker je njihova marža nič (v primeru, ko so stroški, obračunani za vsak posel, enaki ali večji od zneska od prodaje); - v vrstico 2 se navede bruto marža za obdavčene posle.

en	Line VE36 indicate in field 1 the overall amount of operations carried out during the year with VAT payable in subsequent years.
sl	V vrstico VE36 se v polje 1 navede skupni znesek poslov, ki se izvajajo v teku leta z

en	VAT Form 26/PR 2011 which summarises the groups' VAT payments.
sl	Preglednica DDV 26PR/2011, ki zajema izplačilo skupini.

en	As specified above (see paragraph 1.2), taxpayers with unified accounting systems in terms of VAT must complete their modularly structured return form consisting of: - the front cover containing, in particular, the taxpayer's details and the signature of the return; - a form, consisting of several parts (VA - VC - VD - VE - VF - VJ - VH - VK - VR - VLVT - VX - VO), to be filled in by every subject to report accounting data and other data concerning the business performed;
sl	Kot je bilo prej poudarjeno (glej odstavek 1.2) zavezanci, ki imajo poenoteno knjigovodstvo DDV, morajo izpolniti obrazec za napoved z modularno strukturo in sestoji iz: - naslovne strani, ki vsebuje predvsem podatke zavezanca in podpis napovedi; - obrazec sestavljen iz več preglednic (VA - VC - VD - VE - VF - VJ - VH - VK - VR - VL

en	The line must indicate in field 1 the tax code of the consolidating company and in field 2 the amount of the credit transferred, as provided for by article 7, paragraph 1, letter b), of the decree of 9 June 2004.
sl	V vrstici navedite v polje 1 davčno številko in v polje 2 znesek prenesenega dobropisa v skladu s 7.členom, 1.odst., črka b) odloka z dne 9.junija 2004.

en	• fifty percent of the amount from line VE25 if in line VF30 box 4 has been crossed, reserved for agricultural enterprises providing farm holidays in accordance with Law no. 96 of 20 February 2006, which use the special flat-rate system for calculating VAT payable provided for by article 5 of Law no. 413 of 1991.
sl	• petdeset odstotkov zneska v vrstici VE25, če je bil v vrstici VF30 označen kvadratek 4, namenjen kmetijskim podjetjem, ki opravljajo kmetijsko dejavnost v skladu z zakonom št. 96 z dne 20. februarja 2006, ki uporabljajo poseben sistem pavšalneda določanja dolgovanega DDV, ki ga predvideva 5. člen, zakona št. 413 z 1991.

en	In cases of withdrawal of a controlled company from the group in the course of the year or in cases of control termination in the course of the year, parts VH shall report both the debts and the credits transferred and the results of the periodical liquidations performed, including any payment on account to be indicated in linse VH13 after these events; in part VK also section 3 must be filled in to report the data concerning the control period.
sl	V primeru izstopa iz skupine v teku leta kontrolirane družbe ali cesije kontrole v teku leta, morajo v preglednici VH biti navedeni tako dolgovi kot tudi prenesene terjatve, tako izvedena obdobna izplačila, vključno z morebitno akontacijo, ki se navede v vrstico VH13, po teh dogodkih v preglednici VK mora biti izpolnjen tudi razdelek 3, da se poudarijo podatki za kontrolno obdobje.

en	- the identification of the start of the performance as the moment in which the tax is levied at the
sl	- določanje trenutka obdavčenja na začetku izvajanja prireditve, razen za posle, ki se izvajajo kot

en	In order to verify whether the returns electronically filed were filed in good time, it must be remembered that returns filed within the deadlines provided for in Presidential Decree no. 322 of 22 July 1998 and subsequent amendments, which were rejected by the electronic service, will be deemed to have been filed in a timely manner, provided that they were re-filed within five days of the date of the notification from the Revenue Agency containing the reasons for the rejection (see Circular of the Ministry of Finance - Department of Collections no. 195 dated 24.09.1999).
sl	št. 322 z dne 22. julija 1998 in z naslednjimi spremembami, vendar so iz elektronske storitve odstranjene, če so ponovno posredovane v petih delovnih dneh, ki sledijo dnevu izdaje obvestila Agencije za Prihodke, ki potrjuje razlog odstranitve (okrožnica Ministrstva za Finance - Oddelek za Prihodke št. 195 z dne 24.09.1999).

en	As regards the tax discharged on the purchase and import of depreciable goods, we point out that what is due is the refund of the deductible tax relative to the purchases recorded during 2010, as well as to the purchases of the abovementioned goods recorded in previous years, where the refund was not claimed or where it was set off in the F24 form, but where from the accounting entries it appears that the tax was either entirely or partially brought forward as a deduction in subsequent years (see Circular letter no.13/1990).
sl	V zvezi z davkom na nakupih in uvozih odpisnih dobrin spominjamo, da se uveljavi povračilo davka, ki je deležen odbitka, tako za nakupe iz leta 2010, kot za nakupe omenjenih dobrin iz prejšnjih let, v primeru, da zavezanec še ni vročil prošnje za povračilo ali še ni prejel povračila v obrazcu F24, temveč iz knjigovodskih opomb je davek v celoti ali delno odbit v naslednjih letih (primerjaj okrožnico št. 13/1990).

en	Penalty of 200% of the amount for credits set off in excess of 50,000 euros (article 27, paragraph 18, Decree Law no. 185/2008)
sl	200% sankcija znesek kompenziranih dobropisov v višini, ki presega 50.000 eur ( 27.člen, 18.odst.,zakonskega odloka št.

en	It is pointed out that the carrying out of exempt operations on an occasional basis or exempt operations exclusively as provided for by no. 1 to 9 of article 10 which do not fall within the normal sphere of activity of the business or which are accessory to taxable operations by a subject whose main activity is essentially subject to VAT, as well as the carrying out of taxable operations by a subject whose business activity is essentially exempt, does not give rise to the application of the pro rata charge.
sl	Treba je vedeti, da občasno izvajanje neobdavčenih poslov ali izključno neobdavčenih poslov predvidenih v št. od 1 do 9, 10. člena, ki ne spadajo v dejavnost podjetja ali stranske posle obdavčenim poslom s strani zavezanca, ki izvaja v glavnem dejavnost, ki je obdavčena z DDV kot tudi občasno izvajanje obdavčenih poslov s strani subjekta, ki izvaja v glavnem neobdavčeno dejavnost, ne velja uporaba proporcionalnosti.

en	SECTION 5 - Option regarding IRAP (Regional Tax on Productive Activities)
sl	RAZDELEK 5 - Opcija v namene davka IRAP Določanje davčne osnove IRAP s strani javnih subjektov, ki izvajajo tudi trgovsko dejavnost (10-bis.

en	Other bodies and institutions 40.
sl	Druge ustanove in zavodi 40.

en	Ordinary accounting system for artists and professionals - Article 3, paragraph 2, Presidential Decree no. 695 of 1996
sl	Režim navadnega knjigovodstva za umetnike in strokovnjake - 3. člen, 2. odst., Odloka Predsednika Republike (O.P.R.)

en	Line VA14 must be completed by taxpayers who starting from the tax period following the one to which the current declaration refers wish to make use of the specific regime disciplined by article 1, paragraphs from 96 to 117, of Law no. 244 of 24 December 2007 (see Appendix under the entry "Minimum taxpayers").
sl	Vrstico VA14 morajo zavezanci izpolniti od davčnega obdobja, ki sledi obdobju, ki se nanaša na to napoved nameravajo uveljavljati poseben režim, ki ga ureja 1. člen, odstavki od 96 do 117, zakona št. 244 z dne 24.decembra 2007.

en	If the bankruptcy proceedings have started during the year 2010 official receivers and courtappointed liquidators, shall file the VAT return concerning the entire tax year, inclusive of two forms: the first form concerns the transactions recorded in the part of the solar year preceding the declaration of bankruptcy or compulsory administrative liquidation (remembering to cross the box in line VA3); the second form concerns the transactions recorded after this date.
sl	V primeru, da se je stečajni postopek začel v letu 2010 morajo stečajni in likvidacijski upravitelji predložiti letno napoved DDV za celo davčno leto in zajema dva obrazca: prvi, za posle registrirane v tistem delu koledarskega leta, pred napovedjo stečaja ali prisilne poravnave (potrebno je označiti kvadratek v vrstici VA3) in drugi za posle registrirane po tem datumu.

en	4.1 Front cover
sl	4.1 Naslovna stran

en	If the bankruptcy proceedings have started in the period between 1st January 2011 and the deadline established by the law for the filing of the VAT return form concerning 2010, and if this return is not considered as filed by the taxpayer that has gone bankrupt or has been subject to compulsory administrative liquidation, said return must be filed by the official receivers or court-appointed liquidators within the ordinary terms, i.e. within four days from nomination if this term expires after the ordinary filing term.
sl	V posebnem primeru, da stečajni postopek začne v obdobju od 01. januarja 2011 do konca zakonskega roka zapadlosti za predložitev letne napovedi DDV za leto 2010 in napoved ni predložil zavezanec v stečaju ali v prisilni poravnavi, morajo to napoved predložiti stečajni ali likvidacijski upravitelji v običajnih rokih ali v štirih mesecih od imenovanja če ta zadnji rok zapade po navadnem roku za predložitev.

en	Line VO32, box 1 must be crossed by those carrying out activities in the farm holiday sector, as referred to in Law no. 96 of 20 February 2006, who have opted, starting from 2010, for the deduction of VAT and income in the ordinary manners and thus communicate that they have not made use of the flat-rate calculation of the tax as provided for by article 5 of Law no. 413 of 30 December 1991.
sl	Vrstica VO32, kvadratek 1 označijo subjekti, ki izvajajo dejavnost kmečkega turizma v skladu z zakonom št. 96 z dne 20.februarja 2006, ki so od leta 2010 izbrali za odbitek DDV in za določanje dohodka na navaden način in so obvestili, da se ne poslužujejo pavšalnega določanja davka, ki ga predvideva 5. člen, št. 413 z dne 30. decembra 1991.

en	as provided for in article 6, paragraph 3, of the Ministerial Decree of December 13, 1979
sl	garancije, ki jih predvideva 6. člen, 3. odst. ministrskega odloka z dne 13.decembra

en	1) the front cover, like in point 1 of hypothesis A);
sl	1) naslovno stran, kot točka 1 primera A); 2) zase, kot točka 2 primera A);

en	It is pointed out that, pursuant to articles 2 and 8 of Presidential Decree no. 322 of 22 July 1998 and subsequent amendments, returns submitted within ninety days of the abovementioned deadlines are valid, but penalties are applicable in accordance with the law.
sl	št. 322 z dne 22. julija 1998 in z naslednjimi spremembami, napovedi predložene v devetdesetih dneh od roka so veljavne, razen v primeru uporabe zakonsko določenih sankcij.

en	In this case, since the activity was performed for the entire tax year by the deceased taxpayer, the heir or heirs shall file the return on behalf of the deceased by reporting in the part reserved for the declarant their own data with appointment code 7.
sl	V tem primeru, ker je bila dejavnost opravljeno za celo davčno obdobje s strani pokojnega zavezanca, mora dedič ali dediči predložiti napoved za račun slednjega tako, da v polje za prijavitelja vnesejo svoje podatke in navedejo šifro funkcije 7.

en	In this section, one must include the taxable amount and the tax relating to goods and services purchased and imported as part of ordinary business, art or profession, resulting from invoices and customs bills of entry for imports recorded in the purchases register for the year 2010 (as referred to in article 25) or in other registers provided for with regard to legislation provisions made for special regimes, taking into account variations referred to in article 26 recorded in the same year.
sl	V preglednici morajo biti navedeni davčna osnova in davek za sredstva in storitve kupljene in uvožene med poslovanjem podjetja, izvajanjem umetnosti ali stroke, ki izhajajo iz fakture ali carinskih potrdil uvoza, beleženih v letu 2010, ki so zabeležene v registru nakupov, 25. člen, ali v drugi registru za posebne režime upoštevajoč spremembe v skladu s 26. členom beležene v istem lestu.

en	The following must also to be included in this line: - considerations for the transfers of goods and related ancillary services carried out vis-à-vis State Administrations or non-governmental organizations, recognized in terms of Law no. 49/1987, which in the manner established by Ministerial Decree of 10 March 1988, arrange for the transport or delivery abroad of goods for the accomplishment of humanitarian purposes, including those aimed at realizing development cooperation programmes or charitable or educational programmes (article 14 of Law no. 49 of 26 February 1987); - considerations for the performance of services rendered outside the European Union by travel and tourism agencies that fall within the scope of the special regime referred to in article 74-ter (Ministerial Decree no. 340 of 30 March 1999); - he difference between the considerations, which does not constitute the margin relative to the transactions falling within the special regime provided for by Decree Law no. 41/1995 (used goods etc.).
sl	V to vrstico je potrebno zajeti tudi: - plačila cesij sredstev in dodatne storitve , ki se izvajajo za Državno Upravo ali priznane nevladne organizacije v skladu z zakonom št. 49/1987 ki poskrbijo, glede na načine, določene z ministrskim odlokom 10.03.1988, za prevoz in špedicijo v tujino sredstev v humanitarne namene, vključno s tistimi, ki so namenjene realizaciji programov za kooperacijo in razvoj ali dobrodelne ali vzgojne dejavnosti (14. člen zakona št. 49 z dne 26.02.1987); - plačila za storitve zunaj EU potovalnih in turističnih agencij, ki spadajo v poseben režim 74-ter člena (ministrski odlok št. 340 z dne 30. marca 1999); - razlika med plačili, ki ni marža poslov, ki spadajo v poseben režim, ki ga predvideva zakonski odlok št. 41/1995 (rabljena sredstva itd.).

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

en	Thus, the "debts" field must indicate exclusively the amounts paid using the ordinary tax codes for periodic VAT payments, while the "credits" fields must indicate the amounts recalculated as a result of payments made using VAT form F24 for registration of European Union vehicles.
sl	V polja "obveznosti" morajo biti vneseni samo plačani zneski na podlagi navadnih številk dajatev predvidenih za obdobna plačila DDV v polja "terjatve", morajo biti navedeni ponovno določeni zneski za izvedena plačila preko ustreznega obrazca F24 za registriranje osebnega vozila EU.

en	• field 1, cost of depreciable tangible or intangible assets as provided for by articles 102 and 103 of Presidential Decree no. 917 of 22 December 1986, including assets with a cost not exceeding 516.46 euros and including the redemption price for assets already acquired under leasing agreements (for example plant, machinery and equipment);
sl	št. 917 z dne 22. decembra 1986, vključno s sredstvi, katerih stroški ne presegajo 516,46 eur in vključno s ceno odkupa za že nabavljena sredstva na leasing (npr. stroji, oprema, postrojenje, itd.);

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

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

en	Determination of income in ordinary manners for other agricultural activities - Article 56 bis, paragraph 5 of the TUIR (Income Tax Consolidate Act)
sl	Določanje dohodka na navaden način za druge kmetijske dejavnosti - 56 bis.

en	The application forms and accompanying instructions, as well as a list of the Revenue Agency offices, are available at http://telematici.agenziaentrate.gov.it, and at the offices themselves.
sl	Obrazci zahtevka, navodila ter spisek uradov Agencije za Prihodke, na katere se je potrebno obrniti, so na voljo na spletni strani http://telematici.agenziaentrate.gov.it ali pri samih uradih.

en	• indicate the total amount of intra-community purchases of goods, taking into account adjustments as per article 26, recorded both in the output tax records (articles 23 or 24) and the input tax records (article 25), indicating in field 1 the amount for intra-community purchases, including non-taxable or exempt operations as provided for by article 42, paragraph 1, of Decree Law no. 331/1993, and in field 2 the amount for taxable purchases even if this is not deductible in accordance with article 19-bis1 or other provisions;
sl	• navedite celoten datum nabave sredstev med državami Skupnosti, upoštevajoč spremembe v skladu s 26. členom, zabeležene v registru v skladu s 23. členom ali s 24. členom, ki v registru nabav (25. člen) z vnosom zneskov nabav med državami Skupnosti v polje 1, vključno z neobdavčenimi ali oproščenimi v skladu z 42. členom, 1. odst. zakonskega odloka št. 331/1993 in v polje 2 davek za obdavčene nabave tudi če niso odbitni v skladu z 19-bis1.

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

en	In this case, since the activity for the entire year 2010 was performed by the transferring party (incorporated company, divided company, conferring, transferring or donating subject, etc.), the following hypotheses can occur: - if the assignor becomes extinct following the transformation, the resulting entity (incorporating, beneficiary, conferee company, transferring, donating subject, etc.) shall file for the year 2010 his or her return together with the return on behalf of the transferring party (incorporated company, divided company, conferring, transferring or donating subject, etc.), unless the obligation to file has already been fulfilled by this party directly.
sl	V tem primeru, ker je dejavnost za celo leto 2010 opravljal subjekt prosilec (pripojena družba, odcepljena družba, subjekt, ki je prejel vložek ali doniral, itd.) se lahko preverijo naslednje možnosti: - v primeru izbris subjekta prosilca po preoblikovanju nastali subjekt (pripojena družba, družba koristnica, družba, vlagateljica, subjekt cesionar, donator, itd.) mora predložiti za leto 2010 poleg svoje napovedi tudi napoved za račun subjekta prosilca (pripojena družba, odcepljena družba, subjekt vlagatelj, cedent ali donator), če deklarativno izpolnjevanje ni bilo opravljeno neposredno s strani tega subjekta.

en	The authorized intermediaries belonging to the following categories are required to electronically file the statements they have prepared:
sl	Pooblaščeni posredniki, ki pripravijo napoved jo predložijo po elektronski poti, spadajo v naslednje kategorije:

en	Line VO22, box 1 must be crossed by taxpayers who availed of the right to determine their income in the ordinary manners in relation to other agricultural activities.
sl	Vrstica VO22, kvadratek 1 označijo zavezanci, ki so uveljavljali pravico določanja dohodka na navaden način za druge kmetijske dejavnosti.

en	Line VO20, box 1 must be crossed by unlimited partnerships, limited partnerships, shipping companies, de facto companies which carry out commercial activities, individuals who carry on commercial businesses, who, having achieved revenue of not more than 309,874.10 Euro, in 2009, for businesses having as their object supply of services, or 516,456.89 Euro for companies having as their object other activities, have exercised, for the year 2010, the option of the ordinary accounting system.
sl	Vrstica VO20, kvadratek 1 označi osebna družba, komanditna družba, družba za oboroštev, družbe, ki opravljajo trgovinsko dejavnost, fizične osebe, ki izvajajo trgovske podjeme, ki so v letu 2009 dosegli dobiček, ki ne preseže 309.874,10 evrov za družbe, katerih predmet so storitve ali 516.456,89, za družbe, kateri predmet so druge dejavnosti, so v letu 2010 izvajali opcijo navadnega režima knjigovodstva.

en	Line VJ12 indicate purchases of truffles from occasional sellers without a VAT registration number, for which the transferee has issued a self-invoice in accordance with article 1, paragraph 109, of Law no. 311 of 30 December 2004.
sl	V vrstico VJ12 se navedejo nakupi tartufov od amaterskih in občasnih nabiralcev, ki niso zavezanci za ddv za katere je v skladu s odstavek 109, 1. člena zakona št. 311 z dne 30. decembra 2004 cesionar izdal fakturo.

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

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

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

en	In the case of substantial subjective transformations which entail the completion of several sections 3 of part VL (that is, of one section 3 for each entity taking part in the transformation), line VX1 must indicate the overall amount payable resulting from the difference between the amounts payable in lines VL38 and the sum of the credit amounts indicated in lines VL39 resulting for each entity taking part in the transformation in the respective parts VL.
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), se v vrstico VX1 vnese skupni znesek za plačat in ki izhaja iz razlike med vsoto vseh dolgovanih zneskov navedenih v vrsticah VL38 in vsotami zneskov kot terjatev navedenih v vrsticah VL39, ki izhajajo za vsak subjekt, ki je udeležen pri preoblikovanju v preglednicah VL.

en	• one third of the amount from line VE25 if in line VF30 box 5 has been crossed, reserved for trade union associations operating in agriculture, in relation to the activity of tax assistance provided to their own members, for which article 78, paragraph 8, of Law no. 413 of 1991 provides for the flat-rate tax deduction of one third of VAT on taxable operations carried out;
sl	• tretji znesek v vrstici VE25, če je bil v vrstici VF30 označen kvadratek 5 namenjen sindikalnim in stanovskim združenjem, ki delujejo v kmetijstvu za dejavnost finančne pomoči do svojih članov, za katero je predviden 78. člen, 8.odst, zakona št. 413 z 1991, pavšalni odbitek davka v višini tretjine DDV za izvedene obdavčljvie posle;

en	TAXPAYERS DIFFERENT FROM INDIVIDUALS Legal nature
sl	SUBJEKTI, KI NISO FIZIČNE OSEBE Pravna narava

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

en	• appointment code 3 - official receiver, to be specified in the case of bankruptcy;
sl	• številka funkcije 3 - stečajni upravitelj, ki se navede v primeru stečaja;

en	The following information must be provided: - in line 10 indicate the considerations, relating to the taxable transactions, inclusive of the tax, subdivided among the various tax rates applied; - in line 11 indicate the considerations relating to all the non-taxable transactions carried out, which do or do not contribute to the formation of the ceiling; - in line 12 indicate the total of the purchases made and repair and ancillary expenses incurred in relation to the taxable transactions referred to in line 10.
sl	Podatki, ki jih je treba navesti, so naslednji: - v vrstico 10 se navede plačila za obdavčene posle, ki vsebujejo davek in so razdeljeni v različne uporabljene davčne stopnje; - v vrstico 11 navedite plačila za vse neobdavčene izvedene posle, ki prispevajo ali ne k nastanku plafona; - v vrstico 12 navedite višino nakupov in stroškov za popravilo in dodatkov za obdavčene posle v skladu z 10 vrstico.

en	2) the same number of forms for oneself as the number of separate accounts kept, taking care to indicate only in Form no. 01 the summary data for all activities carried out in Parts VC, VD, VH, VK, VR and VO, as well as in section 2 of Part VA and in sections 2 and 3 of Part VL.
sl	2) toliko obrazcev kolikor je knjigovodstev s tem, da poskrbi za to, da se navede samo na obrazec št.01 povzete podatke vseh dejavnosti v preglednicah VC, VD, VH, VK, VR in VO ter v razdelek 2. preglednice VA in v razdelku 2. in 3. preglednice VL.

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

en	To facilitate the completion of the return by these taxpayers, Form A is provided in the Appendix (see under "Travel Agencies")
sl	Za lažje izpolnjevanje napovedi s strani omenjenih subjektov je v dodatku predvidena preglednica A; (glej pri postavki "Potovalna agencija")

en	Line VJ6 indicate domestic purchases of scrap and other salvage material as referred to in article 74, paragraphs 7 and 8, for which the transferee is required to pay the tax.
sl	V vrstici VJ6 navedite nakupe v državi ostankov in drugih materialnih odpadkov v skladu s 74. členom, odstavka 7 in 8, za katere mora cesionar plačati davek.

en	• credits used in 2010 by the declarant body or company, transferred by savings management companies as provided for by article 8 of Decree Law 351 of 2001, already included in section 2 of part VD.The amount relating to such credits must also be indicated in field 2.
sl	• uporabljene terjatve v letu 2010 s strani ustanove ali družbe prijaviteljice, ki se odstopijo družbi za upravljanje v skladu z 8. členom zakonskega odloka št. 351 z 2001, ki so že zajete v razdelku 2 preglednice VD.

en	quences on the deduction that is due (for example following legislative adjustments the change
sl	na entiteto pripadajočega odbitka (npr. prehod po zakonskih spremembah iz režima celotne

en	NOTICE: it is emphasised that a copy of the abovementioned form signed in the original, must in any case be presented, attached to VAT form 26LP/2011, by the controlling company to the territorially competent tax collection agency (whether or not it contains a request for refund) with the inclusion of both guarantees provided by the individual companies, relative to the group credit surplus set off, as well as the guarantees provided by the controlling company for the group credit surplus set off, as provided for by article 6 of the Ministerial Decree of 13 December 1979.
sl	OPOZORILO: primer zgoraj omenjene razpredelnice, podpisane v izvirniku mora biti predložen v prilogi obrazcu DDV 26 LP/2011 od kontrolne družbe do krajevno pristojnega izterjevalca (če zajema ali ne zahtevek za povračilo) s priloženimi jamstvi posameznih družb za lastne presežke kompenzirane terjatve, ali jamstva kontrolne družbe za kompenzirani presežek terjatve skupine v skladu s 6. členom ministrskega odloka z dne 13. decembra 1979.

en	Box 6 must be crossed by non-resident traders, who have registered themselves directly in Italy in terms of article 35-ter or who have formally appointed a tax representative within the State, in terms of paragraph 3 of article 17, which agent is authorized to claim the VAT refund.
sl	Kvadratek 6 prekrižajo zavezanci ne rezidenti, ki so se neposredno identificirali v Italiji na podlagi 35-ter čl., oziroma ki so formalno imenovali, na podlagi 17. čl., 3.

en	Line VA1 in the event of a merger, division, conferment and transfer of the business or other extraordinary transactions, or substantial subjective transformations occurring during the course of the year, the VAT registration number of the person transformed (incorporated or division company, person conferring or ceding the business) must be indicated by the declarant taxpayer in the form (or forms in the case of separate accounts) used to indicate the data relating to the activity carried out by the said person in the period preceding the transformation.
sl	Vrstica VA1 v primeru spojitve, odcepitve, vložka ali cesije podjetja ali drugih izrednih poslov ali večjega preoblikovanja subjekta, do katerega pride v teku leta zavezanec prijavitelj navede identifikacijsko številko DDV preoblikovanega subjekta (pripojena, odcepljena družba, subjekt, ki je vložil vložek ali cedent podjetja, itd.) v obrazec (ali obrazce v primeru ločenega knjigovodstva), ki se uporablja za navajanje podatkov glede dejavnosti, ki jo le-ta opravlja v obdobju pred preoblikovanjem.

en	Refund of lesser credit surplus not transferable to VAT group Part VR must be used to request the refund, pursuant to article 30, fourth paragraph (lesser of the deductible credit surpluses of the threeyear period), of the amount indicated in line VL10 in the VAT/2011 return form.
sl	Preglednica VR uporablja za prošnjo za povračilo v skladu s 30. členom, četrti odstavek (manjši odbitni presežek triletja), znesek naveden v vrstici VL10 napovedi za DDV/2011.

en	Columns 3 and 4 must be filled in by all taxpayers who used the ceiling in 2010, regardless of the method of calculation followed, while the data referred to in columns 5 and 6 must be indicated only by taxpayers who during 2010 carried out purchases and imports using a ceiling related to by tax concessions during the 12 preceding months and also for the purpose of monthly auditing of the existence of the status of exporter aided by tax concessions, during 2010, as well as the availability of the ceiling in each month; - column 5: business turnover subdivided by month, for 2009; - column 6: amount of export sales, associated operations, international services, intra
sl	Stolpca 3 in 4 morajo izpolniti vsi zavezanci, ki so v letu 2010 uporabljali plafon, ne glede na metodo izračuna medtem ko podatki, katerih stoplca 5 in 6 morata biti navedena samo s strani zavezancev, ki so v teku leta 2010 izvedli nakupe in uvoze z uporabo plafona, ki se je nanašal na posle, kjer se je uveljavljala olajšava v 12 predhodnih mesecih in to tudi zaradi mesečne primerjave obstoja statusa izvoznika v teku leta 2010, z olajšavami ter razpoložljivost plafona v vsakem mesecu;

en	Line VF13 purchases objectively not taxable, made without the use of the ceiling, taxexempt purchases, as well as those made as part of special regimes which require the tax to be calculated using the base from base method, with the exception of taxpayers who in 2010 made use of the minimum VAT-exempt taxpayer regime as provided for by article 1, paragraphs 96 and subsequent paragraphs, of Law no. 244 of 2007, to be indicated in line VF15.
sl	Vrstica VF13 nakupi, ki objektivno niso obdavčeni, izvedeni brez uporabe plafona, neobdavčeni nakupi, ter nakupi izvedeni v okviru posebnih režimov, ki predvidevajo določanje davka z metodo osnova iz osnove, razen nakupov subjektov, ki so v letu 2010 uveljavljali minimalni režim v skladu s 1. členom, 96. odstavek in naslednji odstavki zakona št. 244 v 2007, kar se navede v vrstico VF15.