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

en	This business turnover must be of reference, following the provision of Presidential Decree no. 633/1972, for the application of the regulations related to it, such as the status of customary exporter, the application of the provisional pro-rata, the monthly or quarterly frequency of payments etc.
sl	št. 633/1972 za uporabo zakonskih predpisov, npr. status običajnega izvoznika, uporaba začasnega proporcionalna, mesečna ali trimesečna doba plačila, itd.

en	The option is effective for at least three years, until it is revoked, if it relates to all the transactions, in terms of art. 3 of Presidential Decree no. 442/97 referred to above.
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	Undue set-off. Use of non-existent or undue credits for amounts exceeding 50,000 euros
sl	Uporaba terjatev kot kompenazija, ki ne pripadajo ali ne obstajajo v višini, ki presega 50.000 eur

en	Columns 3 and 4 must be filled in by all taxpayers who used the ceiling in 2013, regardless of the method of calculation followed, while the data referred to in columns 5 and 6 must be indicated only by taxpayers who during 2013 carried out purchases and imports using a ceiling related to by tax concessions during the 12 preceding months and also for the purpose of monthly auditing of the existence of the status of exporter aided by tax concessions, during 2013, as well as the availability of the ceiling in each month; - column 5: business turnover subdivided by month, for 2012; - column 6: amount of export sales, associated operations, international services, intra
sl	Stolpca 3 in 4 morajo izpolniti vsi zavezanci, ki so v letu 2013 uporabljali plafon, ne glede na metodo izračuna medtem ko podatki, katerih stoplca 5 in 6 morata biti navedena samo s strani zavezancev, ki so v teku leta 2013 izvedli nakupe in uvoze z uporabo plafona, ki se je nanašal na posle, kjer se je uveljavljala olajšava v 12 predhodnih mesecih in to tudi zaradi mesečne primerjave obstoja statusa izvoznika v teku leta 2013, z olajšavami ter razpoložljivost plafona v vsakem mesecu; - stolpec 5: poslovni promet razdeljen za vsak mesec leta 2012; - stolpec 6: višina cesij pri izvozu, podobni posli in/ali mednarodne storitve, posli med

en	The line must also be completed if, in respect of a tax credit emerging when the annual return is made, a tax payment has been made.
sl	Vrstica mora biti izpolnjena v primeru, da je pri davčni terjatvi, ki izhaja iz letne napovedi bilo izvedeno plačilo davka.

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

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

en	Line VL27 indicate refunds requested in previous years for which the competent Office has formally denied the right to the refund but has authorised the taxpayer to use the credit for 2013 in the periodic payment or annual return (see also Presidential Decree 443 of November 10, 1997, and circular letter 134/E of 28 May 1998).
sl	V vrstico VL27 se navede terjatev, ki se jo zahteva za povračilo v predhodnih letih za katero pristojni urad formalno ni dal pravice do povračila, ampak je zavezancu dovolil, da je uporabil samo terjatev v letu 2013 pri obdobnem plačilu ali letni napovedi (glej tudi odlok predsednika republike št. 443 z dne 10. novembra 1997 in okrožnico št. 134/E z dne 28. maja 1998).

en	In any case, in lines VH3, VH6, VH9 and VH12 a single amount must be indicated, corresponding to the algebraic sums of the debits and credits resulting from the payments of the individual periods (see Appendix under the item "Separate accounting").
sl	V vsakem primeru se v vrstice VH3, VH6, VH9 in VH12 navede edini znesek, ki ustreza algebrični vsoti terjatev in obveznosti, ki izhajajo iz plačil posameznih obdobij (glej Dodatek postavki "Ločeno knjigovodstvo").

en	Line VX3 excess payment.
sl	Vrstica VX3 Presežek plačila.

en	74-quater, paragraph 5
sl	Peti odstavek 74-quater.

en	lesser credit (800) must be indicated.
sl	to manjšo terjatev (800).

en	The intermediary must state:
sl	Posrednik mora vnesti:

en	It is pointed out, as specified in ministerial order 626305 of 20 December 1989, that for the purposes of accounting clarity such group credit surpluses are assumed to have been set off prior to other credits transferred from the companies during 2013.
sl	Kot je bilo navedeno z ministrskim sklepom št. 626305 z dne 20. decembra 1989, da za zahteve po jasnosti računovodstva ti presežki terjatve skupine se domneva so kompenzirani z predhodnim upoštevanjem drugih terjatev, ki so jih prenesle družbe v teku leta 2013.

en	The relevant data is derived from the difference between said amounts using the following formula:
sl	Podatek se pridobi iz razlike omenjenih zneskov z uporabo naslednje formule:

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 (cp. 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	This amount must be indicated in line VX2 or in the corresponding line of section III of part RX for those presenting the UNICO returns.
sl	Ta znesek mora biti naveden v vrstici VX2 oziroma v oddelku III preglednice RX za posameznike, ki predložijo obrazec UNICO.

en	Box 1 must be crossed by exempted agricultural producers as referred to in paragraph 6, article 34, that is with a business turnover not exceeding 7,000 Euro, who waived, in 2013, exemption from payment of tax and all documentary and accounting obligations, including the annual return, with the exception of the obligation to number and preserve invoices of purchases and customs bills of entry (see Appendix under the entry "Agriculture").
sl	Kvadratek 1 morajo označiti kmetijski proizvajalci, ki so oproščeni v skladu s 6. odst, 34. člena in sicer s poslovnim prometom, ki ne presega 7.000 eur, ki so se od leta 2013 odrekli oprostitve plačila davka in vseh dokumentacijskih in računovodskih obveznosti, vključno z letno napovedjo, razen obveznosti oštevilčenja in shranjevanja faktur za nakupe in carinske listine (glej Dodatek, postavka "Kmetijstvo").

en	Line VO24, box 1 must be crossed by partnerships and by limited-liability companies comprised by farmers who wish to communicate the revocation of the option for calculating income by applying the profitability coefficient of 25% to receipts.
sl	V vrstici VO24 morajo kvadratek 1 označiti partnerstva in družbe z omejeno odgovornostjo, ki jih tvorijo kmetijski podjetniki, ki nameravajo posredovati preklic opcije za opredelitev prihodkov z uporabo koeficienta donosnosti v višini 25 odstotkov.

en	The box must be completed by indicating the following codes:
sl	Polje je treba izpolniti z navedbo šifre:

en	Agricultural Producer Business Turnover (= under) < or = 7,000 Euro agricult.
sl	Kmetijski Proizvajalec Promet v višini <= 7.000 eur Kmetijski cesija >= 2/3 poslovnega

en	Line VO21, box 1 must be crossed by artists or professionals (article 53 of TUIR (Income Tax Consolidate Act)) who have chosen the ordinary accounting system for 2013.
sl	Vrstica VO21, kvadratek 1 izpolnijo umetniki ali strokovnjaki (53. člen enotnega besedila o dohodnini/TUIR), ki izvajajo opcijo za leto 2013 za navaden knjigovodski režim.

en	SECTION 3 - Total taxable amount and tax
sl	RAZDELEK 3 - Skupaj davčna osnova in davek

en	Line VF50 VAT deductible for purchases and imports intended for the transfers of products other than the agricultural referred to in line VF38.
sl	Vrstica VF50 odbitni DDV za nakupe in uvoze, ki so namenjeni cesiji proizvodov, ki niso kmetijski, v sladu z vrstico VF38.

en	Lines VF31 to be completed exclusively by subjects who carry out essentially exempt activities and who have only occasionally carried out taxable operations making purchases pertaining to them.
sl	Vrstico VF31 izpolnijo izključno subjekti, ki izvajajo predvsem neobdavčene dejavnosti samo občasno in so izvedli neobdavčene posle z nakupi v namene slednjih.

en	VAT return forms and relevant instructions are not printed by the financial administration but are made available free of charge in electronic format and can be retrieved from the site of the Revenue Agency www.agenziaentrate.gov.it and from the Internet website of the Ministry of the Economy and Finance www.finanze.gov.it in compliance with the technical characteristics established in the approval measure.
sl	Obrazce za napoved DDV in navodila ne tiska finančna uprava, ampak so brezplačno na voljo v elektronski obliki in se jih lahko sname na spletni strani Agencije za Prihodke www.agenziaentrate.gov.it in na spletni strani Ministrstva za Gospodarstvo in Finance www.finanze.gov.it upštevajoč tehnične lastnosti določene v odločbi za odobritev.

en	Line VE32 the total of other operations qualified as non-taxable (to help identify such operations, consult the Appendix, under the headings "Exports and other non-taxable transactions" and " Used goods").
sl	V vrstico VE32 se navede višina drugih poslov, ki so kvalificirani kot neobdavčeni (za določanje teh poslov glej Dodatek postavkam "Izvozi in drugi neobdavčeni posli" in "Rabljena sredstva").

en	Line VE39 indicate operations which are non-taxable as they do not satisfy the territorial requirement as provided for by articles 7 to 7-septies and for which an invoice has been issued in accordance with article 21, paragraph 6-bis.
sl	Vrstica VE39 navedite posle, ki niso predmet davka zaradi neizpolnjevanja pogoja ozemeljskih zahtev v skladu s členi od 7. do 7-septies., za katere je bila izdana faktura v skladu s 6-bis.

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

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 prospectus 26PR/2013 for the year 2012, 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/2013 za leto 2012, ki jo predloži kontrolna družba za celo skupino.

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

en	Stock companies are the only companies that can adopt the VAT compensation procedure as controlled companies, as specified with circular letter no. 16 of 28 February 1986.
sl	Družbe, ki lahko uveljavijo postopek kompenzacije DDV kot kontrolne, so, kot je pojasnjeno z okrožnico št. 16 z dne 28. februarja 1986, samo kapitalske družbe.

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

en	It can be reached on 848.836.526 from 8am to 6pm on weekdays and from 8am to 2pm on Saturdays, excluding public holidays.
sl	Poleg tega je na voljo telefonska pomoč uporabnikom, ki imajo omogočen dostop, na številki 848 836 526, od 8.00 do 18.00 od ponedeljka do petka ter od 8.00 do 14.00 ob sobotah, razen ob državnih praznikih.

en	Line 1, adjustment for non-depreciable goods and services when they are used to carry out transactions that give rise to a deduction that differs from the one made initially.
sl	Vrstica 1, popravek za sredstva, ki se ne amortizirajo in storitev, če se le-ti ne uporabljajo za posle,ki dajejo pravico do odbitka v drugačni meri kot na začetku.

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

en	For an explanation regarding the reforms applied to the tax regulations applicable to entertainment and show business activities, please refer to circular letter no. 165/E of 07 September 2000, circular letter no. 247/E of 29 December 1999, Resolution no. 371/E of 26 November 2002 and circular letter no. 1 of 15 January 2003.
sl	Za pojasnila glede reforme davčnega sistema, ki se uporablja za zabaviščne in prireditvene dejavnosti se je potrebno sklicevati na okrožnice št. 165/E z dne 07. septembra 2000 in št. 247/E z dne 29. decembra 1999, na resolucijo št. 371/E z dne 26. novembra 2002, okrožnica št. 1 z dne 15. januarja 2003.

en	Box 1 must be crossed if the taxpayer has exercised the option, starting from 2013, for the ordinary (or analytical) margin method, also for transfers of works of art, antiques or collectors' items imported and for the resale of works of art acquired from the artist (or from his/her heirs or legatees).
sl	Kvadratek 1 označijo zavezanci, ki so izvajali opcijo od leta 2013 za uporabo navadne (ali analitične) metode, tudi za cesije umetniških del, antikvariata ali večjih zbirk in za prodajo umetniških del, ki jih je kupil avtor (ali njegovi dediči ali volilojemalci).

en	Persons who make use of the right to pay VAT relative to operations deriving from subcontracting agreements, using the appropriate tax codes, must cross the box in line VH14.
sl	Subjekti, ki so uveljavljali pravico do trimesečnega plačevanja DDV pri poslih izhajajočih iz podpogodbe s strankami z uporabo ustreznih številk dajatve, morajo označiti kvadratek vrstice VH14.

en	It is pointed out that the option has effect until it is revoked and, in any case, for at least three years and entails the complete non-deductibility of tax relating to purchases and imports.
sl	Opcija ima učinek dokler ni preklicana in v vsakem primeru za vsaj tri leta in zahteva, da je davek za nakupe in uvoze povsem odbiten.

en	SECTION 2 - Calculation of tax surplus
sl	RAZDELEK 2 - Določanje presežka davka

en	In the specific case of a controlled company taking part in group VAT payments having left the group after the due date set for the payment of VAT on account, in this line that company must include the amount of the payment of VAT on account paid on its behalf by the controlling company or body, already indicated in line VK36.
sl	V posebnem primeru kontrolne družbe udeležene pri plačilu DDV skupine, ki je izstopila iz skupine po izteku roka, določenem za plačilo akontacije DDV, mora slednja zajeti v to vrstico znesek akontacije, ki jo je za svoj račun plačala ustanova ali kontrolna družba, kar je že navedeno v vrstici VK36.

en	Recognised, unrecognised and de facto associa
sl	Priznana združenja, nepriznana združenja in

en	be made using the consolidated payment form (form F24).
sl	obrazca za poenoteno plačilo (obrazec F24).

en	In accordance with article 8 of Presidential Decree no. 322 of 1998, the VAT return for 2013 must be submitted between 1 February and 30 September 2014 if the taxpayer is obliged to submit the return independently or by 30 September 2014 if the taxpayer is obliged to include the VAT return in the unified return.
sl	Skladno z 8. členom OPR št. 322 iz leta 1998 mora biti davčna napoved za DDV za leto 2013 vložena v obdobju med 1. februarjem in 30. septembrom 2014 v primeru, če mora davkoplačevalec napoved vložiti samostojno, oziroma najkasneje do 30. septembra 2014 v primeru, če mora davčni zavezanec davčno napoved za DDV vložiti z enotno napovedjo.

en	Controlling and controlled companies that have used the VAT compensation procedure for the entire year must also complete part VH, with the exception of the method box in line VH13, reporting the debts and the credits resulting from their periodical liquidations and transferred to the group.
sl	Matične in hčerinske družbe, ki so v celotnem letu koristile proces kompenzacije DDV, morajo izpolniti tudi preglednico VH, razen polja z metodo v vrstici VH13, pri čemer morajo navesti dolgove in dobropise, ki izhajajo iz njihovih rednih plačil in se prenesejo v skupino.

en	In addition, in order to balance the data, the following must be indicated: - in line VL29, field 1, the amount of periodic payments and the advance payment due, even if
sl	Poleg tega je ob zaključku pregleda podatkov potrebno navesti še: - v vrstici VL29 v polju 1 znesek rednih plačil in akontacij za plačilo, četudi niso bili plačani zaradi

en	• in the hypothesis of amendment provided for by article 13 of Legislative Decree 472/1997, within the due date for the presentation of the return relating to the following year.
sl	• v primeru popravka, ki ga predvideva 13. člen zakonodadajnega odloka št. 472 z 1997, v roku za predložitev napovedi za naslednje leto.

en	Line VA4 this line is reserved for savings management companies as provided for by Decree Law no. 351 of 2001 to indicate, in the form relating to the activity of each fund managed, the name and identification number assigned by the Bank of Italy to the fund itself (see also instructions for part VD).
sl	Vrstica VA4 je namenjena družbam za upravljanje s prihranki, kot je navedeno v uredbi z zakonsko močjo št. 351 iz leta 2001 za navedbo, v obrazcu, ki se nanaša na dejavnost vsakega upravljanega sklada, tako naziva kot identifikacijske številke, dodeljene s strani Banke Italije posameznemu skladu (prim.

en	The part used to lessen the VAT debt appearing from this return must be indicated in line VL35.
sl	Uporabljeni del kot zmanjšanje dolga DDV, ki izhaja iz te napovedi mora biti naveden v vrstici VL35.

en	In essence, in such circumstances, the tax is discharged by recording the customs document both in the invoice or considerations register, with reference to the month in which the document was issued and in the purchases register in respect of the deduction.
sl	V bistvu v tem primeru se dajatev plača z zabeleženjem carinskega dokumenta v register faktur ali plačil z nanašanjem na mesec izdaje samega dokumenta in register nakupov za odbitek.

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

en	This section must be completed for issue of the endorsement of conformity and is reserved for the person in charge of the CAF (Tax Assistance Centre) or to the professional issuing it.
sl	Ta kvadratek mora biti izpolnjen za vnos potrdila ustreznosti in je namenjen odgovornim CAF ali strokovni osebi,ki ga je izdala.

en	In order to determine what information to indicate in the parts that comprise the return Prospectus A is provided below, and must be completed in advance and shown on request to the competent revenue agency office.
sl	Za določanje podatkov, ki se navedejo v preglednice iz katerih sestoji napoved je bila izdelana naslednja preglednica A, ki mora biti predhodno izpolnjena in predložena na zahtevo pristojnega finančnega urada.

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

en	This point regards transfers of previously acquired or imported goods without the right to the total deduction of VAT as provided for by articles 19, 19-bis1 or 19bis2.
sl	Gre za cesije, katerih predmet so predhodno kupljena ali uvožena sredstva brez pravice do celotnega odbitka DDV v skladu s členi 19, 19-bis1.

en	The difference between the VAT amount resulting from the register and that resulting from the calculation must be indicated in line VF23, with a plus (+) sign if the total tax resulting from the records is greater than the tax calculated, or with a minus (-) sign in the opposite case.
sl	Razlika med zneskom ddv, ki izhaja iz registra in tistim, ki izhaja iz obračuna se navede v vrstico VF23, pred katerim stoji znak (+), če je celoten davek, ki izhaja iz registrov večji od obračunanega davka, ali znak (-) v nasprotnem primeru.

en	- field 3 sales of investment gold which have become taxable as a result of the choice made and the related services of intermediation carried out in national territory towards taxable entities, in addition to the amount of transfers of gold other than investment gold and of pure silver, made to subjects not liable to tax (for further details see Appendix, "Transactions relating to gold and silver"); - field 4 services rendered in the construction sector by subcontractors but not taxed pursuant to article 17, paragraph 6, letter a).
sl	- 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).

en	In relation to the manner of completing the annual VAT return, in order to determine the tax due subjects who have purchased gold with the aforesaid mechanism must indicate the taxable amount and the relative tax as follows: in line VJ7 for the purchases of industrial gold and pure silver within the State, in line VJ9 for the intra-community purchases of industrial gold and pure silver and in line VJ8 for the purchases of investment gold which are taxable by choice within the State.
sl	Kar zadeva način izpolnjevanja letne napovedi DDV subjekti, ki so kupili zlato na podlagi omenjenega mehanizma, morajo navesti, v namene določanja neplačanega dolga davčno osnovo in davek v vrstico VJ7 za nakup industrijskega zlata in čistega srebra znotraj države, v vrstico VJ9 nakupe med občinami industrijskega zlata in čistega srebra in v vrstico VJ8 nakupe investicijskega zlata v državi obdavčenega opcijsko.

en	these have not been paid as a result of the suspension; - in line VL29, field 3, exclusively the amount of payments not made as a result of the suspension.
sl	določenega odloga; - v vrstici VL29 v polju 3 izključno znesek neizvedenih plačil zaradi določenega odloga.

en	Line VF24 total of VAT on taxable purchases and imports, which is obtained from the algebraic sum of lines VF22, column 2 and VF23.
sl	Vrstica VF24, skupaj DDV na obdavčene dobave in uvoze, ki se dosežejo iz algebrične vsote vrstic VF22, stolpec 2 in VF23.

en	VF50 deduction due for transactions indicated in VF38;
sl	VF50 odbite posle navedene v VF38;

en	This box, reserved for the signature, contains an indication of the number of forms that comprise the VAT return.
sl	Ta kvadratek namenjen podpisu vsebuje navedbo številke obrazcev iz katere sestoji napoved DDV.

en	Line VO1, box 1 must be crossed by the taxpayer who, as from 2013, has opted for the adjustment of the deduction related to the purchase of depreciable goods as well as to the supply of services relating to the transformation, refurbishment/repair or restructuring of the same goods, even if the variation in the percentage of deduction was not superior to ten percent.
sl	Vrstica VO1, kvadratek 1 mora označiti zavezanec, ki je od leta 2013 je izbral popravek odbitka za nakup sredstev, ki se amortizirajo ter za storitev preoblikovanja, za prilagoditev ali obnovo samih sredstev, tudi če je sprememba odstotka odbitka večja od deset točk.

en	For further information about the regime in question see: - Measure of 22 December 2011; - Circular Letter no. 8/E of 16 March 2012; - Circular Letter no. 17/E of 30 May 2012; - Circular Letter no. 25/E of 19 June 2012.
sl	Za več informacij o obravnavanem režimu si oglejte: - Ukrep z dne 22. decembra 2011; - Okrožnico št. 8/E z dne 16. marca 2012; - Okrožnico št. 17/E z dne 30. maja 2012; - Okrožnico št. 25/E z dne 19. junija 2012.

en	In the case of quarterly payments as provided for by article 7 Presidential Decree 542 of 14 October 1999, and subsequent amendments (see instructions at line VO2), VAT thus calculated must be increased by 1% interest.
sl	št. 542 z dne 14. oktobra 1999 in naslednje spremembe (glej navodila pri vrstici VO2), tako določen DDV se poveča za obresti v višini 1%.

en	Article 5, paragraph 2, of Law no. 413/1991, makes provision for a specific flat-rate system for the calculation of VAT due for subjects who carry out farm holiday activities in terms of Law no. 96 of 20 February 2006.
sl	5. člen, 2. odst. zakona št. 413/1991 predvideva poseben sistem pavšalnega določanja DDV za subjekte , ki opravljajo dejavnost kmetijstva v skladu z zakonom št. 96 z dne 20. februarja 2006.

en	In addition, it can be transferred by subjects who have opted for tax consolidation as provided for by article 117 of the TUIR (Income Tax Consolidated Act), for the payment of the IRES (Corporation Income Tax) due by the consolidating party.
sl	Poleg tega se lahko odstopi s strani subjektov, ki so se odločili za davčno konsolidacijo, predvideno v 117. členu TUIR, za namen poplačila IRES, ki ga dolguje konsolidiranec.

en	One is reminded that the concessional regime ceases to be applicable with effect from the calendar year following the one in which the limit of 25,822.84 Euro is exceeded (see Appendix under the entry: "Entertainment and show activities").
sl	Režim, ki vsebuje olajšave se ne uporablja od naslednjega koledarskega leta od tistega leta, ko je bila presežena meja 25.822,84 uer (glej Dodatek k postavki "Zabaviščna in prireditvena dejavnost").

en	This procedure will be ended with electronic signature and the application of a temporal mark.
sl	Tovrstni postopek shranjevanja se zaključi z elektronskim podpisom in elektronsko evidenco.

en	In such cases the general criterion of the specific use of the goods and of the services becomes applicable again, for the purposes of calculating the deductible tax, with the consequent non-deductibility of the tax relating to the goods and services used in the exempt operations referred to above (article 19, paragraph 2) (cp. circular letter 328 of 24 December 1997).
sl	V takih primerih se spet uporablja, v namene določanja odbitnega davka, splošni kriterij za posebno uporabo sredstev in storitev s posledično neodbitnostjo davka za sredstva in storitve, ki se uporabljajo za posle, ki niso obdavčeni (19. člen, 2. odst.) (okrožnica št. 328 z dne 24.decembra 1997).

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 and 21-bis.
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. in 21-bis členom.

en	If the goods were first used during the year of purchase the adjustment must not be included in this field in that the deductible amount determined on the basis of the effective first use is accounted for in the return.
sl	Če do njihove prve uporabe pride v teku leta nakupa popravek ne sme biti zajet v tem polju, ker se v napoved knjiži odbitni znesek, ki je določen na podlagi dejanske prve uporabe.

en	Line VY5, indicate the amount which is intended to be deducted the following year or which is intended to be offset in the F24 form.
sl	V vrstico VY5 navedite znesek, ki ga nameravate vnesti za odbitek v naslednjem letu ali ki se namerava kompenzirati v obrazcu F24.

en	It is to be noted that the greater deduction, as the related deadlines have already expired by a number of years, remains applicable only for depreciable goods acquired with financial lease contracts as long as the relevant contracts, orders and delivery of the goods took place prior to the expiry of the deadlines imposed by legislation.
sl	Treba je vedeti, da se večji odbitki, glede na to, da so roki ki jih navedeni zakoni predvidevajo že nekaj let zapadli, , uporabljajo samo za sredstva, ki se amortizirajo, kupljena na podlagi pogodb o finančnem najemu, če so te pogodbe, naročila in dostava sredstev izvedeni pred zapadlostjo zakonskega roka.

en	The part must be completed to communicate, by crossing the corresponding box, the option or revocation of the methods of tax calculation or of a tax regime different from one's own (see Appendix under the entry "Options and revocations").
sl	Preglednica se izpolni za obveščanje z označevanjem ustreznih kvadratkov o izbrani opciji ali preklicu načinov določanja davka ali drugačnega sistema vodenja knjig (glej Dodatek k postavki "Opcije in preklici").

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 art. 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	Please note that line VE30, field 3 must also contain the intra-community transfers of industrial gold and pure silver, whereas lines VF25, fields 1 and 3 must contain the sum of the intra-community purchases and imports of these same goods respectively.
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 VF25, polja 1 in 3 obračunajo nakupi med občinami in uvozi istih sredstev.

en	NOTICE: for non-resident taxpayers who have identified themselves directly for VAT purposes in accordance with article 35-ter, authorisation to use the Entratel eService is granted by the Pescara Operational Centre at Via Rio Sparto 21, 65129 Pescara, upon assignment of the VAT registration number in accordance with the details contained in the declaration made for the purposes of direct identification and the copy enclosed printed by the taxpayer other than individual taxpayers after pre-registration with the Entratel eService.
sl	OPOZORILO: za subjekte, ki niso rezidenti in so se neposredno registrirali za DDV v skladu s 35-ter členom, Operativni Center v Pescari, via Rio Sparto 21, 65129 Pescara izda habilitacijo za uporabo elektronske storitve Entratel istočasno ob dodelitvi identifikacijske številke na podlagi podatkov v izjavi za neposredno identifikacijo in tisk priloge subjekta, ki ni fizična oseba po izvedbi predhodnega vpisa storitve Entratel.

en	Taxpayers who make quarterly payments as provided for by articles 73, paragraph 1, letter e) and 74, paragraph 4, relative to four calendar year quarters, must indicate the data regarding their periodic payments alongside lines VH3, VH6, VH9 and VH12 (the latter with reference to the last calendar quarter).
sl	Zavezanci, ki izvajajo trimesečno izplačilo v skladu s 73. člen, 1. odst., črka e) in 74. člen, 4. odst. za štiri koledarska tromesečja navedejo podatke svojih obdobnih plačil, ki se ujemajo z vrsticami VH3, VH6, VH9 in VH12 (z nanašanjem za zadnje koledarsko trimesečje).

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
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

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

en	In addition, line VH13 must be completed in this part if the transformation occurred at a date later than that on which advance payment was made.
sl	V tej preglednici mora biti izpolnjena vrstica VH13 v primeru, da je prišlo do preoblikovanja na dan po plačilu akontacije.

en	Any excess credit resulting from part VY in VAT prospectus 26PR/2014 of the ex controlling incorporated company can be used by the incorporating company starting from January 01 of the year following the transformation.
sl	Morebitno preseganje terjatve, ki izhaja iz preglednice VY obrazca DDV 26PR/2014 pripojene bivše kontrolne družbe lahko uporabi pripojitvena družba od 1. januarja tistega leta po preoblikovanju.

en	Completion of the line is also required on the part of taxpayers whose actual deduction is then reduced as a result of the existence of limitations on the deduction due to the carrying out of operations exempt from or not subject to VAT (for example pro-rata deduction).
sl	Izpolnjevanje vrstice je predvideno tudi za subjekte, katerih olajšava je zmanjšana vsled omejitve olajšave zaradi izvajanja oproščenih ali neobdavčenih poslov (primer prorata olajšava).

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, date 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	With regard to the transactions recorded in the part of the calendar year before the declaration of bankruptcy or forced administrative liquidation, the official receivers and court-appointed liquidators are also required to file a relevant return exclusively to the Revenue Agency Office in charge, also electronically, within 4 months from the nomination, for the purposes of legally proving the bankruptcy procedure.
sl	Glede registriranih poslov v tistem delu koledarskega leta pred napovedjo stečaja ali prisilne poravnave, stečajni in likvidacijski upravitelji morajo tudi predložiti izključno pristojnemu uradu Agencije za Prihodke po elektronski poti in v 4 mesecih od imenovanja ustrezno napoved v namene morebitne stečajne mase.

en	Line VE40 business turnover calculated by adding together the amounts indicated in lines VE24 column 1, lines from VE30 to VE36, VE39 and subtracting the amounts indicated in lines VE37 and VE38.
sl	Vrstica VE40 poslovni promet določen tako, da se seštejejo zneski, navedeni v vrsticah VE24, stolpec 1, vrstice od VE30 do VE36, VE39 in se odšteje znesek naveden v vrsticah VE37 in VE38.

en	In addition, the following may submit the return autonomously: - subjects who intend to offset the tax credit resulting from the annual return (article 3, paragraph 1, of Presidential Decree no. 322 of 1998); - subjects who submit the return by February in order to take advantage of the exemption from the requirement to submit the Annual communication of VAT data as clarified in Circular no. 1 of 25 January 2011.
sl	Poleg tega lahko prijavo predložijo samostojno: - predložijo subjekti, ki nameravajo uporabiti kot kompenzacijo oziroma zaprositi za povrnitev davčnega dobropisa, ki izhaja iz letne napovedi (3. člen, 1. odst. odloka predsednika Republike št. 322 z leta 1998); - subjekti, ki predložijo napoved do konca februarja in jim tako ni potrebno predložiti letnega poročila s podatki o DDV, kot je bilo pojasnjeno v okrožnici št. 1 z dne 25. januarja 2011.

en	It is furthermore pointed out that for the purposes of determining the amount of the credit surplus set off by the companies within the scope of the group - and for which the guarantees provided for in article 6, paragraph 3 of Ministerial Decree of 13 December 1979 must be given by the individual companies whose credits have been set off - reference must be made to the aggregate amount of the debit surplus transferred by the other companies belonging to the same group, reduced by the amount of the tax payments made by the controlling body or company during the year.
sl	Za določanje zneska presežka terjatve, ki je bila v celoti kompenzirana s strani družb v okviru skupine- in za katere morajo biti dana jamstva, ki jih predvideva 6. člen, 3. odst. ministrski odlok z dne 13. decembra 1979 s strani posameznih držav, katerih terjatve so bile kompenziane - treba se je sklicevati na skupno višino presežkov davka prenesenih iz drugih družb, ki pripadajo isti skupini, zmanjšan za znesek plačil davka, ki jih izvede kontrolna ustanova ali družba v teku leta.

en	Line VF20 indicate in field 1 the total amount of purchases with VAT payable in subsequent years registered in 2013, with regard to which during the same year the tax did not become payable.
sl	Vrstica VF20 v polje 1 navedite skupni znesek nabave z izteljivim Ddv v naslednjih letih zabeleženih v letu 2013 za katere se za isto leto ni izkazala izterljivost davka.

en	Activities conducted
sl	Izvajane dejavnosti

en	4.2.10 - PART VT - SEPARATE INDICATION OF OPERATIONS CARRIED OUT REGARDING END CONSUMERS AND VAT SUBJECTS
sl	4.2.10 - PREGLEDNICA VT - LOČENO NAVAJANJE POSLOV IZVEDENIH ZA KONČNE KUPCE IN ZA DAVČNE ZAVEZANCE

en	Enterprises that supply interim work must not include reimbursements from income and social security taxes, in the taxable base, which the agent who employs temporary workers is obliged to pay, according to the law regarding "Interim work" (Law 196 of 24 June 1997), effectively paid on behalf of the temporary worker (article 7 of Law 133 of 13 May 1999), see also resolution 384/E of 12 December 2002.
sl	Podjetja, ki ponujajo začasno delo ne smejo v davčno osnovo zajeti povračila prispevkov, ki jih mora plačati subjekt, ki uporablja začasne izvajalce storitev v skladu z zakonom "Začasno delo" (zakon št. 196 z dne 24.junija 1997) začasnim izvajalcem storitev (7. člen, zakona št.133 z dne 13. maja 1999), glej resolucija št. 384/E z dne 12. decembra 2002.

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

en	Line VL8, field 1, indicate the credit emerging from the return for 2012 for which a refund has not been requested but which has been used for deduction or offsetting purposes resulting from line VX5 or from the corresponding line of section III of part RX for taxpayers who have submitted the unified form.
sl	Vrstica VL8, polje 1, navedite dobropis, ki izhaja iz davčne napovedi za leto 2012 in za katerega ni bilo zahtevano nadomestilo, pač pa je bil upoštevan kot odbitek ali izravnava, ki izhaja iz vrstice VX5 ali iz ustrezne vrstice oddelka III v razpredelnici RX za tiste subjekte, ki so predložili poenoten obrazec.

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

en	For subjects who on 18 November 2013 were resident or operating in the area of the municipalities in the region of Sardinia affected by the adverse weather events of November 2013 included in the list approved with Ordinance no. 3 of 22 November 2013 issued by the Delegate Commissioner for the emergency, the Decree of the Ministry for the Economy and Finance of 30 November 2013 makes provision for the suspension of tax deadlines and obligations due between 18 November and 20 December 2013; in addition, the Decree of the Ministry for the Economy and Finance of 20 December 2013 provides for the suspension to apply to subjects who are resident or operating in the area of the municipalities indicated in the tables annexed to Ordinances nr. 16 of 10 December 2013 and nr. 17 and 18 of 12 December 2013 issued by the Delegate Commissioner for the emergency.
sl	2 - Podjetja, ki so jih prizadele vremenske razmere v novembru 2013 na območju dežele Sardinije Za davčne zavezance, ki so na dan 18. novembra 2013 imeli stalno prebivališče ali sedež podjetja na območju občin dežele Sardinije, ki so jih prizadele vremenske razmere v novembru 2013, katerih seznam je odobren s sklepom Komisarja za izredne razmere št. 3 z dne 22. novembra 2013, je Odlok ministra za gospodarstvo in finance z dne 30. novembra 2013 predvidel odložitev rokov plačila in izpolnitve davčnih obveznosti, ki zapadejo v obdobju med 18. novembrom in 20. decembrom 2013; odlok ministra za gospodarstvo in finance z dne 20. decembra 2013 je poleg tega tudi določil, da preložitev velja tudi za davčne zavezance, ki prebivajo oziroma imajo sedež podjetja na območju občin, navedenih v tabelah, priloženih k sklepom Komisarja za izredne razmere št. 16 z dne 10. decembra 2013 ter št. 17 in 18 z dne 12. decembra 2013.

en	Note that taxpayers who make intra-community transfers of gold and pure silver must include the said transactions in the calculation referred to in letter b) of article 30, paragraph three referred to above.
sl	Zavezanci, ki izvajajo medobčinske cesije zlata in čistega srebra, morajo v te posle zajeti v izračun v skladu s črko b), navedenega 30. člena, tretji odstavek.

en	For the purposes of calculating the tax this amount and the tax payable must be included in line VJ1.
sl	Za določanje davka morata tak znesek in dolgovani davek biti zajeti v vrstici VJ1.

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

en	1 to 3 years imprisonment (article 4)
sl	Zapor od 1 do 3 let (4. člen)

en	Said amount should be increased by the amount of any refunds during the year deriving from line VL20 of the forms relating to companies incorporated during 2013 by companies adhering to the group VAT payment.
sl	Omenjeni znesek se poveča za morebitni znesek medletnih povračil,ki se povzame iz vrstice VL20 obrazcev pripojenih družb v teku leta 2013 s strani družbe, ki pristopi k plačilu skupine.

en	Subjects who have made use of particular relief (suspension of the deadlines for the performance of obligations and payments of the tax) because of the occurrence of exceptional events (see the specific Table) must in any event set out in part VH, corresponding to the individual periods (months or quarterly), the debit amounts resulting from the periodic payments.
sl	Subjekti, ki so uživali posebne ugodnosti (prekinitev roka za plačanje davka) zaradi izrednih dogodkov (glej ustrezno razpredelnico) morajo v preglednici VH navesti v posameznih obdobjih (meseci ali tromesečja) dolgovane zneske, ki izhajajo iz obdobnega plačila in akontacije.

en	- official receivers and court-appointed liquidators, in respect of refunds for an overall amount not exceeding 258,228.40 euro.
sl	- stečajni upravitelj in likvidacijski upravitelj za povračila do skupne vsote največ 258.228,40 evra.

en	UNICO form and the amount indicated in line VL9 of the VAT/2013 return form for 2012.
sl	UNICO in znesek naveden v vrstci VL9 napovedi DDV/2013 za leto 2012.

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 2013 je bil

en	As far as accounting obligations are concerned, article 8 of Presidential Decree no. 544 of 30 December 1999 containing the regulations for the simplification of the taxpayers' obligations as regards tax payable on entertainment activities, foresees the following exemptions for subjects who engage in travelling entertainment activities as per table C, who have not exceeded an overall business turnover figure of Euro 50,000.00 in the previous year: - the exemption from the obligation to record the considerations; - the exemption from the obligation to settle and pay the tax; - the numbering and filing of the invoices received; - the possibility of certifying the considerations for fiscal purposes by means of a receipt or a slip; - the annual payment of the tax; - the filing of the annual communication of VAT data; - the filing of the annual return.
sl	Kar zadeva računovodske obveznosti, 8. člen odloka predsednika republike št. 544 z dne 30. decembra 1999, ki zadeva zakonske predpise za poenostavitev izpolnjevanja obveznosti zavezancev glede davka na zabave, za subjekte, ki izvajajo potujoče predstave ter tisti, ki opravljajo zabaviščne dejavnosti v skladu z razpredelnico C, ki so v predhodnem letu ustvarili promet, ki ne presega 50.000,00 eur predvideva : - oprostitev od obveznosti beleženja plačil; - obveznosti izplačila in izvajanja plačila davka; - oštevilčenje in shranjevanje prejetih faktur; - možnost potrjevanja plačil preko potrdila ali blagajniškega odrezka; - letno vplačilo davka; - predložitev letnega prijava podatkov DDV; - predložitev letne napovedi.

en	Line VJ13 indicate purchases of services rendered by subcontractors in the construction sector not subject to tax pursuant to article 17, paragraph 6, letter a) (cp. circular letter no. 37 of 29 December 2006).
sl	V vrstici VJ13 se navedejo nakupi storitev s strani podizvajalcev iz gradbenega sektorja brez bremenitve davka v skladu s 17. členom, 6. odst., črka a) (okrožnica št. 37 z dne 29. decembra 2006).

en	If data relating to several activities are included on the same form, it is necessary to indicate the code relating to the main activity on the said form.
sl	Če se v okviru istega obrazca vneseni podatki nanašajo na več dejavnosti, je treba v ta obrazec navesti šifro prevladujoče dejavnosti.

en	Please note that part VX, "Calculation of VAT to be paid or credit tax", must be completed exclusively by taxpayers required to submit the annual VAT return independently, while taxpayers submitting the unified return must indicate the required information in that part in section III of part RX of the UNICO 2014 form.
sl	Spomnimo, da morajo razpredelnico VX »Določanje DDV, ki se plača, ali davčnega dobropisa« izpolniti le zavezanci, ki morajo predložiti samostojno letno napoved za DDV, medtem ko morajo posamezniki, ki vložijo enotno napoved, navesti zahtevane podatke v tej razpredelnici v oddelku III razpredelnice RX v obrazcu UNICO 2014.

en	In the hypothesis of a company incorporating one or more controlled companies with separated accounts, the declarant shall fill in parts VH and VK concerning each incorporated company in only one of the forms referring to it.
sl	V naslednjem primeru, ko je družba pripojila eno ali več kontroliranih družb z ločenim knjigovodstvom, mora prijaviteljica izpolniti preglednice VH in VK za vsako pripojeno družbo v enem obrazcu, ki se na slednjo nanaša.

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 2013 to set off the debits transferred by the individual group companies; - part VV contains the periodic payments by the group; - part VW contains the data relating to the payment of the group's annual tax; - part VY contains the data relating to the VAT to be paid or the amount of the tax credit for the group;
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 2013 za kompenziranje davkov prenesenih iz posameznih družb skupine; - v preglednici VV so navedena obdobna plačila skupine; - v preglednici VW so navedeni podatki plačila letnega davka skupine; - v preglednici VY so navedeni podatki za DDV, ki se ga plača ali davčna terjatev skupine;

en	In part VH for the assignor, data relative to payments carried out until the last month or quarter which finished before the date of the operation must be indicated.
sl	V preglednici VH subjekta prosilca, morajo biti navedeni podatki, ki zadevajo plačila, ki so bila izvedena do konca meseca ali tromesečja, ki se je zaključilo pred datumom posla.

en	The authorization can be subject to revocation, should serious or repeated irregularities be detected during the filing of the statements, or in case of orders of suspension from the board to which the professional belongs or in case of revocation of the authorization to perform the business by the fiscal support services.
sl	Prav tako je predviden preklic pooblastila v primeru, da so bile pri opravljanju dejavnosti posredovanja napovedi storjene hude in ponovljene nepravilnosti, v primeru ukrepa suspendiranja strokovnjaka ali v primeru preklica pooblastila za izvajanje dejavnosti centrov za davčno pomoč.

en	Public limited companies, special companies
sl	Delniške družbe, posebne družbe in konzorciji

en	the year 2013 for which the tax rates laid down for the individual goods become applicable.
sl	2013 za katere se uporabljajo lastne davčne stopnje predvidene za posamezna sred

en	Pursuant to article 1, paragraph 1, letter g), of Legislative Decree 56 of 1998, it is again possible to make use of the system of calculation of tax with the application of the deduction as a flat-rate sum regarding returns on goods sold together with publications, which, in supplementing the content of the books, newspapers or periodicals, are functionally connected to them, and the connection appears in a substitutive return presented by the publisher before the goods go on sale.
sl	V skladu s 1. členom, 1. odst., črka g) zakonodadajnega odloka št. 56 z 1998, je bila obnovljena možnost uveljavljanja sistema določanja davka s pavšalnim odbitkom pri prijavi sredstev, odstopljenih skupaj s produkti izdaje, ki z integriranjem vsebine knjig, časopisov, če so z njimi funkcionalno povezani in ta povezanost izhaja iz nadomestne napovedi, predložene izdajatelju pred prodajo.

en	The line must also be completed in the case in which, with reference to a tax credit arising during the completion of prospectus 26PR/2014, a tax payment has been made.
sl	Vrstica mora biti izpolnjena tudi v primeru, da je pri davčni terjatvi, ki izhaja iz razpredelnice 26PR/2014 izvedeno plačilo davka.

en	Taxpayers who, on the basis of instructions given in circular letter 50/E of 12 June 2002, have taken steps to regularise operations for which a declaration of intent has been issued beyond the limit of the available ceiling through the issue of a self-invoice and with the subsequent payment of the tax, using form F24 and indicating the tax code of the period in which the purchase was erroneously made without the application of VAT, must indicate the amount of the tax thus regularised in line VE25 and include the payment in line VL29, field 1.
sl	Zavezanci, ki so na podlagi navodil iz okrožnice št. 50/E z dne 12. junija 2002, poskrbeli za urejanje poslov, za katere je bila izdana izjava namena preko meje razpoložljivega plafona z izdajo samofakture in posledično plačila davka z uporabo obrazca F24 in z navedbo številke dajatve obdobja v katerem je bil zmotno izveden nakup brez uporabe DDV, morajo navesti višino davka, tako urejenega v vrstico VE25 in zajeti to plačilo v vrstico VL29, polje 1.

en	Such a difference should be indicated in line VE25 with a plus sign (+) inside the field if the total tax deriving from the register is higher than the total calculated, or with a minus sign (-) if the opposite is the case.
sl	Ta razlika se vnese v vrstico VE25 tako, da se v polje samo navede znak (+), če je ves davek, ki izhaja iz registrov večji od obračunanega davka ali znak (-) v nasprotnem primeru.

en	Purchases relating to these operations must be carried forward to line VF14.
sl	Nakupi, ki zadevajo te posle se vnesejo v vrstico VF14.

en	4.2.9 - PART VL - PAYMENT OF ANNUAL TAX
sl	4.2.9 - PREGLEDNICA VL - PLAČILO LETNEGA DAVKA

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 2013 as foreseen by the aforementioned art. 36, paragraph one.
sl	Kvadratek 3 se označi, če je zavezanec izbral od leta 2013 prehod iz globalne metode določanja marže v navadno metodo (ali analitično), ki ga predvideva navedeni 36. člen, prvi odstavek.

en	The form below gives an explanation for the various types of agricultural producers on how to complete the various parts of the return.
sl	V spodaj navedeni razpredelnici so navedena pojasnila za razne vrste kmetijskih proizvodov za izpolnjevanje kvadratkov v napovedi.

en	Considerations relative to non-taxable transactions Total of purchases and repair and ancillary expenses that contribute to determining the margin Negative margin of the previous year (from line 15 of the prospectus relating to 2012) Gross margin [(sum of the amounts in line 10) - (line 12 + line 13)] aggregate Negative margin to be c/fwd to the next year [(line 12 + line 13) - (sum of amounts of line 10)
sl	Zneski nakupov in stroški za popravila in dodatke, ki prispevajo k določanju marže Negativna marža predhodnega leta (iz vrstice 15 prospekta za leto 2012) Skupna bruto marža [(vsota zneskov vrstice 10) - (vrstica 12 + vrstica 13)] Negativa marža se vnese v naslednje leto [(vrstica 12 + vrstica 13) - (vsota zneskov vrstice 10)]

en	Where separate accounts are kept, the taxpayer must issue an invoice, subject to VAT, for the internal transfers from one activity to the other.
sl	V primeru, da je knjigovodstvo ločeno vodeno, obstaja obveznost izdaje fakture z DDV za interne prehode od ene dejavnosti do druge.

en	Omission of information or incorrect information for the identification data of the taxpayer or his agent, for the calculation of the taxes or for anything else which is necessary regarding the carrying out of checks.
sl	Netočnosti ali opustitve pri navajanju podatkov, ki so pomembni za določanje zavezanca ali njegovega zastopnika za določanje dajatve ali drugega elementa, ki je koristen za predvideno kontrolo

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

en	Taxpayers who make use of the simplified accounting regime are exempt, for VAT purposes, from the following obligations: - recording and keeping accounting records; - making periodic settlements and payments; - making the annual advance payments.
sl	Davčni zavezanci, ki uporabljajo računovodski režim z olajšavami, so za namene davka na dodano vrednost oproščeni naslednjih obveznosti: - registracija in vodenje računovodskih evidenc; - izplačila in redna plačila davka; - vplačilo letne akontacije davka.

en	In addition, the intra-community transfers, the intra-community purchases and the imports of investment gold must also be included in lines VE30, VF25 (field 1 and 3).
sl	Cesije med občinami, nakupi med občinami in uvozi investicijskega zlata, se tudi ponovno zajamejo v vrstici VE30, VF25 (polja 1 in 3).

en	Consequently the following lines in section 1 and the lines of section 2 have been renumbered.
sl	Posledično so bile vrstice v oddelku 1 in v oddelku 2 ponovno oštevilčene.

en	Said option is allowed also for exempted agricultural producers, who must at the same time also cross box 1 (waiving of exemption regime), should they wish to apply tax in the ordinary manner.
sl	Ta opcija je dovoljena tudi za oproščene kmetovalce, ki če hočejo, lahko uporabijo davek na navadne načine, morajo dobesedno označiti tudi kvadratek 1 (odpoved režima oprostitve).

en	Internal changeovers among separate activities do not contribute to form the business turnover.
sl	Pri določanju poslovnega prometa ni internega prehoda med ločenimi dejavnostmi.

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

en	Taxpayers are reminded that pursuant to art. 35-bis the obligations concerning the operations performed by the deceased taxpayer which have not been fulfilled in the last four months before his or her death, also including the annual return too, can be fulfilled by the heirs within six months after this event.
sl	členom glede obveznosti za posle, ki jih je opravljal pokojni zavezanec in niso bile opravljene v zadnjih štirih mesecih pred smrtjo, vključno s predložitvijo letne napovedi, jih lahko izpolnijo dediči v šestih naslednjih mesecih po tem dogodku.

en	One is reminded that, in accordance with art. 3, last paragraph, of the Ministerial Decree of 13 December 1979, the loss of the prerequisites to avail of the procedure for group payment has effect beginning from the periodic payment relating to the month or quarter during which this loss arose (for example, a company in respect of which control ceased during the month of June, must indicate, if it makes monthly payments, number 05, since control is to be considered exercised until the month of May; if, on the other hand, it makes quarterly payments, it must indicate number 03, since control is considered to have ceased during the first quarter).
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	As mentioned in the foreword (sub-paragraph 1.2), those taxpayers who were engaged in more than one business activity for which, by law or by choice, they have kept separate accounting books pursuant to Art. 36, must fill in, in addition to the front cover, as many forms as the accounting systems they follow.
sl	Kot je bilo uvodoma navedeno (pri odstavku 1.2) zavezanci, ki so opravljali več dejavnosti za katere so zakonsko ali po lastni izbiri vodili knjige ločeno v skladu s 36. členom, morajo poleg naslovne strani izpolniti toliko obrazcev, kolikor je knjigovodstev.

en	In case of extraordinary operations or other substantial subjective transformations in general, a form of continuity develops among the subjects participating in the transformation (merger, division, conferment, transfer or donation of a company, inheritance etc.).
sl	V primeru izrednih poslov ali drugih večjih preoblikovanj se izkaže situacija kontinuitete med subjekti, ki so udeleženi pri preoblikovanju (spojitev, odcepitev, delež, cesija ali donacija podjetja, dediščina, itd.).

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

en	The new field is reserved for taxpayers participating in the group VAT payment procedure as provided for by article 73 to indicate the refund requested and denied by the office, which cannot be transferred to the VAT group.
sl	Novo polje je namenjeno udeležencem v postopku plačila DDV za skupino, skladno s 73. členom, in sicer za navedbo dobropisa, ki je bil zahtevan za povračilo, vendar je bilo le-to zavrnjeno s strani urada, in ki se ne more prenesti na skupino za DDV.

en	Line VF23 tax adjustments and roundings.
sl	Vrstica VF23 spremembe in zaokrožitve davka.

en	It is emphasized that agricultural producers, who carry out both agricultural, as well as farm holiday activities must use separate accounting in terms of paragraph 4 of article 36 and submit the annual return, completing two (or more) forms.
sl	Potrebno je poudariti, da kmetijski proizvajalci, ki opravljajo tako kmetijsko dejavnost kot dejavnost turistične kmetije morajo prilagoditi ločeno knjigovodstvo v skladu s 36. členom, 4. odst. in predložiti letno napoved tako, da izpolnijo enega ali več obrazcev.

en	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	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	- a change in the tax regime applicable to the lending transactions carried out, which have conse
sl	- sprememba davčnega režima, ki se uporablja za aktivne posel,ki so izvedeni tako, da vplivajo na en

en	• the amount from line VF37 if in line VF30 box 3 has been crossed and section 3-A, exempt operations, has been completed;
sl	• znesek v vrstici VF37 in v vrstici VF30, je bil označen kvadratek 3 in izpolnjen razdelek 3-A, neobdavčeni posli;

en	The percentage of deduction is given by the ratio between the total amount of operations carried out during the year which may be deducted (including both taxable operations and operations referred to in article 19, paragraph 3, integrated with taxable operations for the purpose of deduction) and the same amount increased by exempt operations carried out during the same year.
sl	Odstotek odbitka je dan v razmerju med vrednostjo poslov, ki dajejo pravico do odbitka, opravljenih v letu (vključno z obdavčenimi posli kot posli v skladu z 19. členom, 3. odst. obdavčeni posli v namene odbitka) in ista vrednost povečana z davčno oproščenimi posli v istem letu.

en	Line VJ2 indicate the operations of withdrawals of goods from VAT deposits as referred to in art. 50-bis of Decree Law 331 of 1993, carried out for the purpose of their use or in execution of acts of marketing in domestic territory.
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	Box 5 must be crossed by agricultural producers that, as of the 2013 tax period, have applied VAT in the ordinary manner to operations of supply of services, instead of using the special regime provided for by article 34bis (see Appendix under "Connected agricultural activities").
sl	Kvadratek 5 označijo kmetovalci, ki so od davčnega obdobja 2013 za posle, storitvene dejavnosti DDV izvajali na navadne načine, namesto v okviru posebnega režima, ki ga predvideva 34-bis člen.ě (glej Dodatek k postavki "Povezane kmetijske dejavnosti").

en	The section has been provided for indicating payments made during the tax year using the F24 form payments with identification elements approved in order to implement the provisions contained in article 1, paragraph 9, of Decree Law no. 262 of 03 October 2006, which introduce specific procedures for paying the tax relating to the first domestic sale of new and used, previously considered an intra-community purchase.
sl	Razdelek je predviden za navedbo izplačil, izvršenih v davčnem obdobju, s pomočjo obrazca F24 za vplačila z identifikacijskimi elementi, ki je bil odobren z namenom izvajanja določb iz 9. odstavka, 1. člena uredbe z zakonsko močjo št. 262 z dne 3. oktobra 2006, ki uvajajo posebne pogoje plačila davka v zvezi s prvo interno cesijo novih in rabljenih vozil, ki so bila pred tem predmet nakupa med državami članicami Evropske unije.

en	In this situation, in fact, the provision introduced by Law no. 244 of 2007 in article 73, final paragraph, becomes applicable, establishing that it is forbidden to transfer to the group the credit acquired by a company during the year preceding the year in which the group VAT payment procedure was entered.
sl	V tej situaciji se uporablja določilo, ki ga je uvedel zakon št. 244 v letu 2007 v 73. členu, zadnji odstavek, ki določa prepoved prenosa dospele terjatve na skupino s strani družbe v predhodnem letu od leta vstopa v ddv skupine.

en	The relevant subjects must communicate the option in the following year, in accordance with the procedure contained in Presidential Decree no. 442 of 10 November 1997, i.e. in the VAT return relative to the year in which the choice was made, by crossing the corresponding box on line VO13 (See "Options and revocations" in the Appendix).
sl	Treba je vedeti, da zainteresirani subjekti morajo javiti opcijo v naslednjem letu v skladu z načini odloka predsednika republike št. 442 z dne 10. novembra 1997 in torej v napovedi DDV za leto, ko je bila opravljena izbira z označitvijo v ustrezen kvadratek vrstice VO13 (glej Dodatek k postavki "Opcije in preklici").

en	In fact, in the case of purchases destined for occasional taxable operations and for the purpose of the relative deduction, line VF31 must be completed.
sl	Dejansko pri nakupih namenjenih za obdavčljive občasne posle za olajšave je treba označiti vrstico VF31.

en	Line VY3 excess payment.
sl	Vrstica VY3 presežek plačila.

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 art. 36 of Decree Law no. 41/1995 referred to above; - in line 13 indicate the amount of any negative margin resulting from line 15 of prospectus B of the VAT/2013 return relating to 2012; - in line 14 indicate the aggregate gross margin relating to the taxable transactions referred to in line 10.
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/2013 za leto 2012; - v vrstico 14 navedite skupno bruto maržo za obdavčene posle v skladu z 10 vrstico.

en	- 1 reserved for subjects that provide services which fall within the scope of application
sl	- 1 za subjekte, ki opravljajo storitve na podlagi pogodb za podizvajalce in spadajo na

en	As set out above (in paragraphs 1.2 and 3.2) where separate accounts are kept (article 36), part VH must contain the summarizing information of all the activities carried out.
sl	Kot je bilo že uvodoma pojasnjeno (odst. 1.2 in 3.2) opozarjamo, da v primeru ločeno vodenega knjigovodstva (36. člen) v preglednico VH se navedejo povzetni podatki vseh izvajanih dejavnosti.

en	These transactions must be included in section 2 of part VE (lines VE20 to VE23) among the taxable transactions, in order to calculate the output VAT, and subsequently deducted in section 4 of part VE, with the purpose of determining the annual business turnover as specified in relation to lines VE37 and VE38.
sl	Ti posli morajo biti zajeti v razdelek 2 preglednice VE (vrstice od VE20 do VE23) med obdavčenimi posli, za obračun DDV v breme in zatem odbite v razdelku 4 preglednice VE v namene določanja letnega poslovnega prometa, kot je navedeno v vrsticah VE37 in VE38.

en	To calculate the tax that may be deducted to the extent permitted by paragraph five of article 34, the taxpayer must perform the calculations separately on the basis of the explanations supplied in paragraph 6.4. of Circular Letter no. 328/E of 24 December 1997.
sl	Za izračun odbitnega davka v mejah, ki jih predvideva peti odstavek 34. člena, mora zavezanec poskrbeti, da naredi ločeni obračun na podlagi pojasnil okrožnice št. 328/E z dne 24. decembra 1997, odstavek 6.4.

en	ces, intra-community operations, etc., carried out monthly, in the same tax period 2013.
sl	državami Skupnosti, ki se izvajajo mesečno v istem davčnem obdobju 2013.

en	Therefore, only in the VAT return concerning the year following the above mentioned transformation shall the incorporating company report the part of credit used in line VA12, for the purpose of presenting the required guarantee, including the entire amount of this excess in line VL8.
sl	Samo v napovedi DDV za leto po omenjenem preoblikovanju mora pripojitvena družba navesti v vrstico VA12 v namene predložitve predpisanega jamstva del uporabljene terjatve in zajeti v vrstico VL8 celoten preseženi znesek;

en	The taxpayers referred to in article 22, for whom it is not obligatory to issue an invoice if this is not requested by the purchaser, must calculate the total amount of the operations, net of the VAT included in the considerations received.
sl	Davčni zavezanci iz 22. člena, za katerega izdaja računa ni obvezna, če tega ne zahteva kupec, morajo določiti skupen znesek transakcij brez DDV, vključenega v ustrezne prejemke.

en	from a regime of total exemption to a regime of total taxability or vice-versa, or following the option
sl	obdavčitve do režima celotne obdavčitev in obratno ali po opciji za ločevanje dejavnost v skladu s ex

en	This box must be filled in only if the declarant (the person who signs the return) is a person other than taxpayer to whom the return refers.
sl	Ta kvadratek se izpolni samo v primeru, da je prijavitelj (tisti, ki podpiše napoved) subjekt, ki ni zavezanec, na katerega se nanaša napoved.

en	Note that refunds may be requested only by the controlling body or company in relation to the companies comprising the group to which the credit surplus refers, in possession of the requirements of article 30 (ref. circular letter no. 13 of 05 March 1990).
sl	Povračilo lahko zahteva samo ustanova ali kontrolna družba za družbe, ki so del skupine, na kar se nanaša presežek terjatev, ki izpolnjujejo zahteve v skladu s 30. členom (okrožnica št. 13 z dne 05. marca 1990).

en	In line VK1 the controlling company and each controlled company must indicate:
sl	V vrstico VK1 morata tako kontrolna kot kontrolirana družba vnesti:

en	In such a case, for the purposes of refunds, the controlled company must possess the requirements referred to in art. 30, paragraph 3, which must be indicated by the controlling company by completing the box "Reason" (field 8 of part VS) of the VAT summarising prospectus 26 PR.
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 line 17 indicate the margins relative to the non-taxable transactions referred to in articles 8, 8bis, 71 and 72, which contribute to the formation of the ceiling.
sl	- v vrstici 17 se navedejo marže za neobdavčene posle v skladu s členi 8, 8-bis, 71 in 72, ki pripomorejo k oblikovanju plafona.

en	Box 2 must be crossed in order to communicate the revocation of the previously exercised option (see Appendix under the entry: "Entertainment and show activities").
sl	Kvadratek 2 se označi za posredovanje preklica opcije, ki se je predhodno izvajala (glej Dodatek postavki: "Zabaviščna in prireditvena dejavnost").

en	(*) The margins, net of VAT and the relative tax must be included in part VE, subdivided among the respective rates.
sl	(*) Marže brez DDV in davek morajo biti zajeti v preglednici VE, razdeljene po davčnih stopnjah.

en	As explained in circular letter no.50/E of 12 June 2002, to determine the business turnover it is necessary to make reference to the aggregate amount of the transfer of goods and the performance of services carried out during the calendar year of reference, paying exclusive attention to the activities listed in table C annexed to Presidential Decree no. 633/1972.
sl	Za določanje prometa je potrebno kot je pojasnjeno v okrožnici št. 50/E z dne 12. junija 2002 nanašanje na skupni znesek cesij sredstev in storitev, ki se izvajajo v koledarskem referenčnem letu z izključnim upoštevanjem navedenih dejavnosti v razpredelnici C, ki je priložena odloku predsednika republike št. 633/1972.

en	The figure to indicate is comprised by the sum of the amounts indicated in field 6 of the lines in section I of part VS for which the box provided in field 4 has been completed.
sl	Podatek, ki ga je potrebno navesti, je vsota zneskov, navedenih v polju 6 vrstic v oddelku I razpredelnice VS, za katere je bil izpolnjen okvirček v polju 4.

en	Tax concessions for exceptional events
sl	Olajšave za izredne dogodke

en	TAXPAYERS WHOSE BOOKKEEPING IS DONE BY THIRD PARTIES
sl	ZAVEZANCI Z VODENJEM KNJIG PRI TRETJIH OSEBAH

en	If the declarant is a company, which presents the VAT return on behalf of another taxpayer, the field named "Tax code of declaring company" must be filled in, indicating, in such a case, the relevant appointment code corresponding to the relationship between declarant company and the taxpayer.
sl	V primerih, ko je prijavitelj družba, ki predloži napoved za DDv za račun drugega zavezanca, mora biti izpolnjeno tudi polje "Davčna številka družbe prijaviteljice" in se v tem primeru navede v ustrezno polje šifro ustrezne funkcije razmerja med družbo prijaviteljico in zavezancem.

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

en	The body (even if not commercial) or the controlling company (including a partnership) or controlled company are considered to belong to the group.
sl	Za pripadajoče skupini se šteje ustanova (tudi gospodarska), kontrolne ali kontrolirane družbe (tudi osebe).

en	Instead, taxpayers who have made quarterly payments as provided for by article 7 of the aforementioned Decree 542 of 1999 must indicate the data relating to periodic payments in lines VH3, VH6 and VH9, without, therefore, completing line VH12, since the VAT payable (or Input VAT) for the fourth quarter by such taxpayers must be considered for the purposes of the payment in the annual return.
sl	Zavezanci, ki so izvedli trimesečno plačilo v skladu s 7. členom navedenega odloka št. 542 z 1999, morajo navesti podatke za obdobna plačila v vrsticah VH3, VH6, VH9, ne da se izpolni vrstica VH12, ker dolgovani DDV (ali terjatev) za štiri trimesečja, ki jih morajo obračunati ti subjekti za plačilo namesto letne napovedi.

en	Bankruptcy after the end of the 2013 tax period
sl	Stečaj po zaključenem davčnem obdobju 2013

en	The operations in question: - are carried out vis-à-vis the State and other subjects as indicated in article 6, fifth paragraph; - eare carried out in accordance with article 32-bis of Decree Law no. 83 of 2012 (VAT cash accounting scheme in force since 1 December 2012).
sl	Gre za naslednje posle: - izvedeni za državo in druge stranke, kot je določeno v petem odstavku 6. člena; - izvedena v skladu s členom 32-bis zakonskega odloka št. 83 iz leta 2012 (režim DDV za

en	Box 3 must only be crossed by the assignor, in the first form, if he presents several forms in the case of separate accounts, to communicate that he has taken part, during the year, in extraordinary transactions or other substantial transformations (partial division, conferment, transfer or donation of a branch of the company).
sl	Kvadratek 3 mora subjekt prosilec izključno označiti v prvem obrazcu, če predloži več obrazcev v primeru ločenega knjigovodstva za posredovanje, da je sodeloval pri izrednih poslih ali drugih večjih preoblikovanjih (delna odcepitev, vložek, cesija ali donacija dela podjetja).

en	In relation to value added tax, the regimes provide for the simplification of a number of accounting obligations, in particular: - exemption from the recording and keeping of accounting records; - exemption from making periodic settlements and payments; - exemption from having to make the annual advance payment, also in the first year in which the
sl	Kar zadeva davek na dodano vrednost režimi z olajšavami predvidevajo samo nekatere poenostavitve knjigovodskih obveznosti in predvsem: - oprostitev obveznosti registriranja in vodenja knjig; - oprostitev obdobnih izplačil in plačil; - oprostitev plačila letne akontacije tudi v prvem letu ko je prenehal režim z olajšavami.

en	Wherever the requirement of "prevalence" is satisfied (i.e. the goods of own production "prevail" in comparison to those purchased from third parties), the regulations concerning the so-called "mixed concerns" provided for by paragraph 5 of article 34, do not apply.
sl	V vseh primerih, kjer se zahteva po "pretežnosti" lastnih proizvodnih sredstev zadovoljena glede na kupljena sredstva od tretjih oseb se ne uporablja sistem tako imenovanega "mešanega podjetja" v skladu s 5. odst., 34. člena.

en	The same provisions are applicable to tour organizers, which means subjects, no matter how they are structured (associations, public or private bodies, etc.) that organize and make tour packages, as defined in the first paragraph of article 74-ter referred to above, available to travellers.
sl	Kot take se štejejo subjekti, ki so strukturirani v katerikoli obliki (združenja, javne ali zasebne ustanove, itd.), ki izvajajo ali dajajo na voljo potnikom turistične pakete v skladu z definicijo, ki jo vsebuje prvi odstavek citiranega 74-ter.

en	However, in such circumstances the tax that may be recovered by the taxpayer cannot exceed the total of the tax due on the transfer of the depreciable asset.
sl	V takih primerih davek, ki ga lahko zavezanec dobi nazaj , ne sme presegati znesek dolgovanega davka na cesijo sredstva, ki se amortizira.

en	It is pointed out that the operations provided for by this line and the resulting tax must not be included in the first to sections of part VE.
sl	Opozarjamo, da posli v tej vrstici in davek niso zajeti v prvih dveh razdelkih preglednice VE.

en	Line VL22 indicate the amount of deductible tax surpluses relating to the first three quarters of 2013, used in set off with Form F24 up to the date of presentation of the annual return (art. 17, Legislative Decree 241 of 1997).
sl	V vrstico VL22 se navede znesek odbitnih presežkov za prva tri trimesečja leta 2013, ki se uporabljajo za kompenziranje obrazcev F24 do datuma predložitve letne napovedi (17. člen, zakonodadajni odlok št. 241 z 1997).

en	In this case no other line of the present section must be completed and the taxable amount of purchases made must be included in line VF19, insofar as it is not deductible.
sl	V tem primeru se ne sme izpolniti nobeno drugo vrstico tega razdelka in obdavčena višina opravljenih nakupov mora biti zajeta v vrstico VF19, ker ni odbitna.

en	Agricultural businesses which have completed line VF30 by crossing box 8 must calculate the amount of admissible deductible tax in accordance with the criteria set out in art. 34 by completing lines VF38 to VF52.
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	Line VW28 must indicate the sum of specific tax credits used by individual companies for periodic payments and for the advance payment, resulting from lines VL28, field 1 in the returns of the companies in the group.
sl	V vrstico VW28 se navede vsota posebnih davčnih terjatev, ki jih uporabljajo posamezne družbe za obdobno plačilo in za akontacijo, ki izhajajo iz vrstic VL28, polje 1, družb skupine.

en	It is not compulsory to provide a telephone number, mobile phone number, fax and email address.
sl	Navedba telefonske številke ali številke prenosnika, telefaksa in naslova elektronske pošte je fakultativna.

en	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	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	In these forms all the parts concerning the activity performed must be completed, including section 2 of part VA and sections 2 and 3 of part VL, reporting the data concerning the fraction of the year before the transformation.
sl	V teh obrazcih morajo biti izpolnjeni za vsak subjekt vse preglednice, ki zadevajo opravljeno dejavnost vključno ter v razdelek 2. preglednice VA in v razdelku 2. in 3. preglednice VL, s tem , da se navedejo podatki dela leta pred preoblikovanjem.

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 art. 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	Line VD55 must reflect that part of the amount stated in line VD53 which is used, before the date of submission of the return, to set off amounts due in respect of other duties, contributions or premiums, and stated in the column "credit amounts set off " of F24 the payment form.
sl	V vrstici VD55 mora biti naveden del zneska vrstice VD53, ki se uporablja do datuma predložitve napovedi za kompenziranje neplačanih zneskov drugih dajatev, prispevkov ali premij in se vnese v stolpec "kompenzirani zneski terjatev".

en	Line VF52 total of the admissible deductible VAT, given by the sum of lines from VF49 to VF51.
sl	Vrstica VF52 skupni odbitni DDV, dobljen iz vsote vrstic od VF49 do VF51.

en	The tax relating to the aforementioned purchases is calculated by multiplying the taxable amounts set out in lines from VF1 to VF12 by the corresponding tax rates or the percentage of compensation.
sl	Davek, ki se nanaša na omenjene nakupe je določen tako, da se pomnoži davčne osnove navedene v vrsticah od VF1 do VF12 za ustrezne davčne osnove ali odstotke kompenzacije.

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 the F24 form payments with identification elements.
sl	V primeru plačil, izvršenih na zgoraj opisan način, je potrebno izpolniti oddelek 1 te preglednice tako, da se navede v vrsticah, ki ustrezajo vsakemu plačilnemu obdobju, rezultate rednih plačil, določene z upoštevanjem davka, ki je plačan posebej z uporabo obrazca F24 za plačila z identifikacijskimi elementi.

en	Line VW27 must indicate any group credit, for which refund was requested in previous years, in the case in which the competent Office formally denied the right to the refund and authorised the taxpayer to use said credit for 2013 when making periodic payments or the annual return.
sl	V vrstico VW27 se navede morebitna terjatev skupine, ki se zahteva za povračilo v predhodnih letih v primeru, da pristojni Urad formalno ni omogočil pravice do povračila in je zavezancu dovolil, da uporabi omenjeno terjatev za leto 2013 namesto obdobnega plačila ali letne napovedi.

en	The top part of all the pages making up each form must report the taxpayer's tax code and the progressive number of the form to which the page belongs.
sl	V zgornjem delu vseh strani obrazcev mora biti vnesena davčna številka zavezanca in zaporedna številka obrazca katerega stran je sestavni del.

en	Line VF55 must be completed by agricultural businesses that carried out operations on an occasional basis for which the special regime for connected agricultural activities as per article 34-bis becomes applicable.
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	In addition to the situations referred to above, the taxpayer may in any event claim the refund where from the declaration for the tax period there is a deductible tax surplus and where from the declarations for the 2 years immediately preceding the current one there are deductible tax surpluses brought forward as a deduction in the following year.
sl	Poleg omenjenih primerov lahko zavezanec na vsak način prosi za povračilo, če iz prijave za odgovarjajoče davčno obdobje izhaja davčni presežek, ki je lahko deležen odbitka in če iz prijav iz zadnjih 2 let izhajajo presežki, za katere se uveljavi odbitek v naslednjem letu.

en	Accordingly, the persons obliged to communicate the option relative to 2013 must cross box 1 of line VO14.
sl	Subjekti, ki morajo posredovati izbiro za leto 2013 morajo označiti kvadratek 1 v vrstico VO14.

en	Conversely, if line VF53 has been completed by crossing box 2 in line VF57, no amount must be indicated, as there is no admissible deductible VAT. (Cp. the instructions for the completion of line VF19).
sl	Pa, če je bila izpolnjena vrstica VF53 z označitvijo kvadratka 2 v vrstico VF57 se ne vnese noben znesek, ker ni olajšave za ta davek (primerjaj navodila za izpolnjevanje vrstice VF19).

en	The installments must all be of the same amount and the first installment must be paid by the term set for the payment of the VAT in one go.
sl	Zneski obrokov morajo biti enaki in prvi obrok se plača v roku, ki je predviden za plačilo DDV v enkratnem znesku.

en	It is pointed out that the amount to be indicated in the "debits" field of each line of the current section corresponds to VAT owed for each period (even if not actually paid), net of special tax credits provided for by special enactments as well as credits received by savings management companies, used for periodic payments.
sl	Znesek, ki se ga navede v polje "obveznosti" vsake vrstice te preglednice ustreza DDV, ki ga je treba plačati za vsako obdobje (tudi če ni bil dejansko plačan) neto posebnih davčnih terjatev, ki jih predvidevajo posebna določila ter terjatve, ki so jih prejele družbe za upravljanje, uporabljeni za račun obdobnih plačil.

en	In this last statement, box 3 of line VA1 must be crossed to indicate that the taxpayer has participated in an extraordinary operation or transformation and the credit resulting from the 2013 annual VAT return, transferred wholly or in part following the operation, must be indicated in field 4; - by each of the subjects involved in the operation if output or input VAT has not been transferred, each reporting the data concerning the operations performed during the entire tax year.
sl	V tej zadnji napovedi mora biti označen kvadratek 3 vrstice VA1 za obveščanje, da je subjekt sodeloval v izrednem poslu ali preoblikovanju in v polje 4 mora navesti terjatev, ki izhaja iz letne napovedi DDV/2013, ki je bila odstopljena v celoti ali delno po opravljenem poslu; - od vsakega udeleženega subjekta v poslu, če ni bilo odstopa davka ali terjatve DDV tako, da vsak navede podatke o izvedenem poslu v davčnem letu.

en	aimed at realizing development cooperation programmes or charitable or educational programmes (article 14 of Law no. 49 of 26.02.1987); - considerations for the performance of services rendered outside the European Union by travel and tourism agencies that fall within the scope of the special regime referred to in article 74-ter (Ministerial Decree no. 340 of 30 March 1999); - he difference between the considerations, which does not constitute the margin relative to the transactions falling within the special regime provided for by Decree Law no. 41/1995 (used goods etc.).
sl	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	Retail dealers and other taxpayers referred to in article 22, for which the issuing of invoices is not obligatory if not requested by the purchaser, must calculate the total amount of the operations, net of the VAT included therein using the methods illustrated in the Appendix, under the entry "Taxpayers who use the considerations register".
sl	Trgovci na drobno in drugi zavezanci v skladu s 22. členom za katere izdaja fakture ni obvezna, če je ni zahteval kupec, morajo določiti skupno višino poslov brez DDV z metodami, ki so prikazane v Dodatku, postavka "Zavezanci, ki uporabljajo register plačil".

en	The filing of the return 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	When the return is signed by the body carrying out the accounting audit, the return is certified as having been verified in accordance with article 2, paragraph 2 of Decree no. 164 of 1999.
sl	S podpisom izjave s strani subjektov, ki izvajajo računovodsko kontrolo se potrdi izvajanje kontrole v skladu z 2. členom, 2.

en	SECTION 5 - Business turnover
sl	RAZDELEK 5 - Poslovni promet

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

en	Box 1 must be crossed by said entities who communicate that they have opted, as from 2013, for the application of VAT in Italy on intra-community purchases.
sl	Kvadratek 1 izpolnijo omenjeni subjekti, ki posredujejo opcijo od 2013 uporabe DDV v Italiji na nakupe med občinami.

en	1) Incorporation of a controlling company
sl	1) Pripojitev kontrolne družbe

en	• for exempt agriculturalists referred to in article 34, paragraph 6, i.e. those who, in the previous year, did not exceed the business turnover threshold of 7,000 Euro, who find, at the end of the year, that they have exceeded the one-third limit, envisaged for transactions other than the sale of agricultural and ichthyic products, listed in Table A, first part, enclosed with Presidential Decree 633/72.
sl	• oproščeni kmetovalci v skladu s 34. členom, 6. odst. in sicer da v predhodnem letu niso presegli meje poslovnega prometa v višini 7.000 eur, ki so ugotovili, ob koncu leta, da so presegli mejo tretjine, ki je predvidena za posle, pri katerih ne gre za cesijo kmetijskih in ribiških proizvodov navedenih v razpredelnici A, prvi del, priložen odloku predsednika republike št. 633/72.

en	Lines from VH1 to VH12 must be completed by all taxpayers, in order to indicate data (input VAT or output VAT) resulting from periodic payments made, including companies which have adhered to group payment of VAT as provided for by article 73 and by the Ministerial Decree of 13 December 1979, for the indication of VAT debits or credits transferred to the group during the tax year.
sl	Vrstice do VH1 do VH12 izpolnijo vsi zavezanci, za katere navajanje podatkov (terjatev DDV ali obveznost DDV), ki izhajajo iz opravljenih obdobnih plačil vključno z družbami, ki so pristopile k plačilu DDV skupini, ki ga predvideva 73. člen in ministrski odlok z dne 13. decembra 1979 za navajanje terjatev in/ali obveznosti prenesenih skupini med davčnim letom.

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 (2012) as provided for by art. 6 of the Ministerial Decree of 13 December 1979 and thus not having been guaranteed, have been included in deduction in 2013 by the controlling company and have been set off with debit surpluses of other companies in the group in the course of the same year.
sl	V vrstici VS30 morajo biti navedeni presežki preostale terjatve družbe skupine, ki ni našla kompenzacije v prehdodnem letu (2012) v skladu s 6. členom, ministrskega odloka z dne 13. decembra 1979 in ker niso bile zajamčene, obračunane v odbitek v letu 2013 s strani kontrolne družbe in so našle kompenzacijo z ustreznimi presežki obveznosti drugih družb skupine v teku istega leta.

en	In line VD53, the sum of the amounts stated in lines VD51 and VD52 must be indicated.
sl	V vrstico VD53 se navede vsota zneskov vnesenih v vrsticah VD51 in VD52.

en	Resolution no. 92 of 22 September 2010 clarifies that in the case of an extraordinary incorporation operation which has involved, as incorporating company, a company taking part in a group VAT payment procedure and, as incorporated company, a company outside the group, the VAT credit acquired by the incorporated company during the year preceding the year in which the extraordinary operation took place must be excluded from the group VAT payment and thus remain within the exclusive competence of the incorporating company.
sl	S sklepom št. 92 z dne 22. septembra 2010 je bilo pojasnjeno da v primeru izrednega posla prevzema, v kateri je kot prevzeta družba tista družba, ki je v postopku določanja Ddv skupine in kot prevzemnica družba, ki ni iz skupine; dospela terjatev Ddv prevzete družbe v letu pred letom, v katerem je prišlo do izrednega posla, mora biti zunaj določitve Ddv skupine in ostati v izključni pristojnosti prevzemne družbe.

en	In terms of paragraph 1, of article 1 of Presidential Decree no. 544/1999 subjects who organize the activities listed in the tariff attached to Presidential Decree no. 640/1972 and who apply the flat-rate regime referred to in paragraph 6 of article 74 of Presidential Decree no. 633/1972 are obliged to issue an invoice only for the services relating to advertising, sponsoring, transfers or granting of television filming and radio broadcasting rights, no matter how they are connected to the activities contained in the tariff.
sl	V skladu s 1. odst., 1. člena odloka predsednika republike št. 544/1999 subjekti, ki organizirajo navedene dejavnosti v tarifi priloženi odloku predsednika republike št. 640/1972 in uporabljajo pavšalni režim v skladu s šestim odstavkom, 74. člena odloka predsednika republike št. 633/1972 morajo izdati fakturo, omejeno na storitev reklame, sponzoriranja, cesij ali koncesije pravice za televizijsko predvajanje in radijske programe, ki pa so povezani z dejavnostjo v skladu s tarifo.

en	SECTION 2 - Credit from previous year
sl	RAZDELEK 2 - Terjatev predhodnega leta

en	The field must also indicate services provided by subcontractors to entities identified by the decree of 10 July 2012, in force since 1 September 2012; - field 5 sales of buildings or parts of buildings for which tax is payable by the seller, in accordance with article 17, paragraph 6, letter a-bis); - field 6 sales of cellular phones for which the tax is payable by the seller, as provided for by article 17, paragraph 6, letter b); - field 7 sales of microprocessors and central processing units before their installation in final consumer products for which the tax is payable by the seller, as provided for by article 17, paragraph 6, letter c).
sl	V polju je potrebno navesti tudi opravljanje storitev, ki jih izvajajo podizvajalci za osebe, določene v odloku z dne 10. julija 2012, v veljavi od 1. septembra 2012; - polje 5 oddaja objektov ali delov stavb, za katere davek plača prodajalec, v skladu s črko a-bis) 6. odstavka 17. člena; - polje 6 odstop mobilnih telefonov, za katere davek plača cesionar, skladno s črko b), 6. odstavka, 17. člena; - polje 7 odstop mikroprocesorjev in centralnih procesnih enot pred njihovo vgradnjo v izdelke za končne potrošnike, za katere mora plačati davek cesionar, skladno s črko c), 6. odstavka, 17. člena.

en	Taxpayers who, from the 2014 tax year, make use of the beneficial tax regime for young businesspeople and unemployed workers as provided for by article 27, paragraphs 1 and 2 of Decree Law no. 98 of 2011, must also take into account in this return the tax payable in relation to operations carried out vis-à-vis the State and other subjects as indicated in the fifth paragraph of article 6 and for which the tax has not yet become payable.
sl	Subjekti, ki od davčnega leta 2014 dalje koristijo davčne ugodnosti za mlade podjetnike in mobilne delavce, kot je predvideno v 1. in 2. odstavku 27. člena uredbe z zakonsko močjo št. 98 iz leta 2011, morajo upoštevati v tej davčni napovedi tudi dolgovani davek v zvezi s posli za državo in druge stranke, kot so navedene v petem odstavku 6. člena, ki še niso zapadli v plačilo.

en	27.42.0, i.e. subjects that produce aluminium and semi-processed products.
sl	subjekti, ki proizvajajo aluminij in polobdelance.

en	Taxpayers with separate accounts (art. 36)
sl	Zavezanci z ločenim knjigovodstvom (36. člen)

en	If the year or years in which the depreciable item was purchased or manufactured does not coincide with the year in which it entered into operation, the first adjustment, must be carried out, for all the tax relative to the asset, on the basis of the definitive deduction percentage of the latter year even if the variation does not exceed ten points.
sl	Če leto ali leta nakupa ali proizvodnje sredstva, ki se amortizira ne sovpada z začetkom delovanja, se prvi popravek izvede za ves davek glede sredstva na podlagi odstotka odbitka, ki je dokončen v tem letu , četudi zamik ni večji od deset točk.

en	Entranel and Fisconline, the Revenue Agency's electronic services, can be accessed on the internet at http:/ /telematici.agenziaentrate.gov.it.
sl	Elektronske storitve Agencije za Prihodke, Entratel in Fiscoline so dostopne preko interneta na naslovu http://telematici.agenziaentrate.gov.it.

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 DDV, ki se izterja v naslednjih letih.

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

en	USED GOODS - DECREE LAW NO. 41/1995
sl	RABLJENA SREDSTVA - ZAKONSKI ODLOK ŠT. 41/1995

en	Said companies with quarterly payments as provided for by the abovementioned article 7 must indicate the total amount of interest transferred, both quarterly and when the annual return is made.
sl	Omenjene družbe s trimesečnim plačilom v skladu z zgoraj navedenim 7. členom morajo navesti skupni znesek prenesenih obresti trimesečno ali ob letni napovedi.

en	In this case, the refund is due for the smaller of the aforementioned deductible surpluses (relative to the part not already requested as a refund or not compensated in the F24 form).
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	This amount must correspond to the amount indicated in line VK25 (surplus requested as refund by the controlling company) of the return of the individual company participating in the group payment;
sl	Ta znesek mora ustrezati tistemu, ki se nahaja v vrstici VK25 (presežek, ki ga zahteva kontrolna družba) napovedi posamezne družbe, ki je udeležena v plačilu skupine;

en	Decree Law No. 331/1993); - the transfers of goods drawn from a VAT warehouse with transport or consignment out
sl	št. 331/1993); - predaj dobrin, črpanih iz depozita DDV, s prevozom ali pošiljko izven teritorija Evropske

en	Field 4 must be completed to indicate the credit resulting from the 2013 annual VAT return, transferred wholly or in part following the extraordinary operation.
sl	Polje 4 mora biti izpolnjeno tako, da se navede odstopljena terjatev, ki izhaja iz letne napovedi DDV/2013 v celoti ali delno po izrednem poslu.

en	Said amount corresponds to the one indicated in line VD1.
sl	Ta znesek ustreza znesku, ki je naveden v vrstico VD1.

en	For further information on the various circumstances giving rise to a refund, particular reference should be made to the circulars issued by the Revenue General Management: circular letter no. 2 of 12 January 1990, circular letter no. 13 of 05 March 1990 and circular letter no. 5 of 31 January 1991 and, in relation to the criterion for calculating the average tax rate, circular letter no. 81/E of 14 March 1995.
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	Section 1 has been implemented with the introduction of line VF12 reserved for indicating operations taxed at 22%, in force since 1 October 2013.
sl	Oddelek 1 je dopolnjen z vrstico VF12, ki je namenjena vpisovanju transakcij s stopnjo 22 % in velja od 1. oktobra 2013.

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

en	A number of clarifications for determining which operations are to be entered in lines VE30 and VE32 of the VAT return are provided below.
sl	V nadaljevanju so podana pojasnila za posle, ki se vnesejo v vrstici VE30 in VE32 napovedi DDV.

en	Taxpayers who have recorded exempt operations for the tax period as provided for by art. 10 with the exception of exclusively occasional exempt operations as provided for by no. 1 to 9 of art. 10 which do not fall within the normal sphere of activity of the business or which are accessory to taxable operations must cross box 3 of line VF30 and complete lines VF31 to VF37 (see also instructions for the completion of line VF53).
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	In addition to this the representing intermediaries must include, in this line, the fees paid to them by travel agencies for services rendered among European Community (art. 7 of Ministerial Decree 30.07.1999, number 340, cp. circular letter 328 of 24.12.1997).
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	The application of tax in the ordinary manners as per paragraph 3 of article 36 of Decree Law no. 41/95 for certain transfers allows for the deduction of the tax on purchases only with reference to the time in which the operation subject to the original regime and subject to recording in the register as outlined by art. 25.
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	SIMPLIFIED ACCOUNTING REGIME AS PROVIDED FOR BY ARTICLE 27, PARAGRAPH 3, OF LEGISLATIVE DECREE NO. 98 OF 6 JULY 2011, CONVERTED WITH AMENDMENTS BY LAW NO. 111 OF 15 JULY 2011
sl	ODSTAVKOM 27. ČLENA ZAKONSKEGA ODLOKA ŠT. 98 Z DNE 6. JULIJA 2011, KI JE BIL SPREMENJEN S SPREMEMBAMI ZAKONA ŠT. 111 Z DNE 15. JULIJA 2011

en	In short, the subjects autonomously filing their VAT return can: - pay in one go by 16 March; - pay by installments by increasing the amount of each installment following the first by 0.33%.
sl	Skratka, če subjekt predloži samostojno napoved DDV, lahko: - plača v enkratnem znesku do 16. marca; - plača obročno, s tem da se poveča znesek mesečno za 0,33% za vsak obrok, ki sledi

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 (art. 23) and/or from the considerations register (art. 24), bearing in mind the variations as per article 26 registered for the tax period.
sl	V prvem stolpcu morajo biti navedeni zneski obdavčljivih poslov, ločeni po davčnih stopnjah (ustrezajo odstotkom kompenzacije, ki jo predvidevajo ministrski odloki z dne 12. maja 1992, 30. decembra 1997 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	4.3.6 - SIGNING THE FORM
sl	4.3.6 - PODPIS RAZPREDELNICE

en	4.2.11 - PART VX - CALCULATION OF VAT TO BE PAID OR CREDIT TAX
sl	4.2.11 - PREGLEDNICA VX - DOLOČANJE DDV ZA PLAČILO ALI DAVČNE TERJATVE

en	The statement filed on behalf of the assignor is included in the cases of autonomous VAT return (see paragraph 1.1); - in the hypothesis of transformation without the extinction of the assignor, each subject involved shall file his or her VAT return concerning the operations performed in the entire tax year 2013 to which the return refers.
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 2013, na katero se nanaša napoved.

en	Field 2 must be completed by indicating the quota that is part of the refund for which the taxpayer intends to use the simplified refund procedure through the collection agent.
sl	Polje 2 mora biti izpolnjeno z navedbo dela povračila, za katerega davčni zavezanec namerava uporabiti poenostavljeni postopek za povračilo prek agencije za pobiranje davkov.

en	Gross margins (*) per rate
sl	Bruto marže (*) za davčne stopnje

en	PROSPECTUS B TO BE USED FOR COMPLETING THE RETURN
sl	RAZPREDELNICA B SE UPORABI ZA IZPOLNJEVANJE NAPOVEDI

en	period not coinciding with the calendar year; and subjects, other than physical persons,
sl	sovpada s koledarskim letom ter subjekti, ki niso fizične osebe v davčnem obdobju, ki

en	In the case of incorporation of a company not participating in a group VAT pay
sl	V primeru priključitve subjekta, ki ne sodeluje v postopku izplačila DDV za

en	If such group credit surplus is not fully set-off during the year following cessation of control, or during the current year if the group is discontinued before the end of the year, it may be set-off and guaranteed in subsequent years until such time as there is complete settlement of the entire credit deriving from the group, subject to the indication of the amount set-off in line VA12 of the return relating to the year of use of the credit.
sl	Če se takšen presežek terjatve skupine ne kompenzira v letu po letu prenehanju kontrole ali v letu v katerem je skupina prenehala pred koncem leta, se lahko kompenzira in se torej v naslednjih letih garantira do popolnega izbrisa celotne terjatve, ki izhaja iz skupine s predhodno navedbo kompenziranega zneska v vrstico VA12 napovedi za leto uporabe terjatve.

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 art. 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	If a company external to the group incorporates a company participating in the group payment as controlled, the incorporating company shall file one single return consisting of the forms concerning its own business as well as the forms concerning the incorporated company, indicating in part VK of the incorporated company, the credits and debts transferred by this company in the period in which it participated in group VAT payment.
sl	Če družba zunaj skupine pripoji družbo, ki je udeležena pri izplačilu skupine kot kontrolirana družba, mora pripojitvena družba izpolniti samo eno napoved, ki sestoji iz obrazcev za lastno dejavnost kot tudi iz obrazcev pripojene družbe in v preglednico VK pripojene družbe navede terjatve in dolgove prenesene od te družbe v obdobju, ko je sodelovala pri izplačilu DDV skupine.

en	Agents appointed in the ways described above may choose to appoint other agents authorised to use the eServices of the Revenue Agency on behalf of non-resident companies which are identified directly for VAT purposes.
sl	Pooblaščeni upravitelji na podlagi zgoraj opisanega načina lahko morebiti imenujejo druge pooblaščene operaterje, da uporabljajo elektronske storitve Agencije za Prihodke v imenu in za račun družbe, ki ni rezident in z identifikacijsko številko za DDV.

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

en	Where the subjects referred to in paragraph 5-bis of art. 19 have exclusively carried out exempt transactions, the box in line VF32 must not be crossed and the deductible VAT due for the purchases referred to in paragraph 5-bis of art. 19, must be reflected in line VF36.
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	This line should also include the total VAT used for the settlement of the so-called use of a ceiling (cp. notes in part VC).
sl	V vrstici morajo biti zajeti tudi višina DDV plačanega za registriranje preseženega plafona (opozorilo v preglednici VC).

en	As regards part VX the following possibilities must be considered: a) output VAT resulting from the form concerning the transactions performed in the fraction
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	Line VF48 tax variations and rounding-off, relating to operations referred to in lines from VF39 to VF47.
sl	Vrstica VF48 spremembe in zaokrožitve davka za posle v skladu z vrsticami do VF39 do VF47.

en	Taxpayer deceased in the course of 2013 - if the heir or heirs have not continued the business of the deceased taxpayer, these shall file the return on behalf of the deceased by reporting in the part concerning the declarant their data with appointment code 7.
sl	Zavezanec je umrl v teku leta 2013 - v primeru, da dedič ali dediči niso nadaljevali z dejavnostjo pokojnega zavezanca, morajo predložiti napoved za račun slednjega tako, da v polje prijavitelja vnesejo svoje podatke in navedejo šifro funkcije 7.

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

en	B)).
sl	odst.)

en	Field 6 indicate the total amount of operations as referred to in art. 74, paragraph 1, subject to the single-phase VAT regime (monopoly goods store etc.).
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	With reference to the latter operations (from 1 to 9 of art. 10), it is established the total non-deductibility of the tax on goods and services used exclusively for their fulfilment is established, in observance of a general principle sanctioned by paragraph 2 of article 19, which provides for the non-deductibility of tax on goods and services used in exempt operations.
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	3.3.2 - METHODS OF COMPLETION IN CASE OF TRANSFORMATION OF TAXPAYERS WITH SEPARATED ACCOUNTS (art. 36)
sl	3.3.2 - NAČIN IZPOLNJEVANJA V PRIMERU PREOBLIKOVANJA SUBJEKTOV Z LOČENIM KNJIGOVODSTVOM (36 členom)

en	The tax must be calculated by multiplying each taxable amount by the corresponding rate; the amounts calculated in this manner must be carried forward rounded off to the nearest Euro.
sl	Davek se obračuna tako, da se pomnoži vsako davčno osnovo za ustrezno davčno stopnjo; tako obračunani zneski morajo biti vneseni zaokroženi na enoto evra.

en	The line must indicate in field 1 the tax code of the consolidating company and in field 2 the amount of the credit transferred, as provided for by art. 7, paragraph 1, letter b), of the decree of 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	Line VE38 operations (net of VAT) which are not a part of the business turnover must be indicated.
sl	V vrstici VE38 se navedejo posli (brez DDV), ki ne spadajo v poslovni promet.

en	Regarding the accounting related to considerations with VAT incorporated, it should be remembered that agriculturalists, for the sale of their own products, whether from crops or from raising animals, towards private consumers, can make use of provisions referred to in article 22 and 24, regarding, respectively, the fact that it is not necessary to issue an invoice if the customer does not request it, and the recording of total daily takings in the considerations register.
sl	Glede knjiženja zneskov z vključenim DDV je treba vedeti, da kmetijski proizvajalci za prodajo na drobno izdelkov doseženih v teh skladih za vzrejo glede na zasebne potrošnike lahko uveljavljajo določila v skladu s členi 22 in 24, ki zadevajo neobvezno izdajanje fakture, če je ne zahteva stranka in beleženje celotnega dnevnega izkupčka v registru plačil.

en	It is pointed out that permanent organisations established in Italy may not operate through a tax representative or through direct registration in order to meet the VAT obligations pertaining to operations carried out directly by the parent company.
sl	Pri stabilni organizaciji na državnem ozemlju ni dovoljeno delovati preko davčnega zastopnika ali preko neposredne identifikacije za izvajanje poslov, ki jih izvaja neposredno matična družba.

en	In any case, paragraph 2 of article 19-bis identifies some operations which do not influence the calculation of the percentage of deduction and thus neither the numerator nor the denominator of said ratio should be taken into account.
sl	člena določa nekatere posle, ki ne vplivajo na izračun odstotka odbitka in pri teh poslih se ne upošteva ne pri števcu ne pri imenovalcu tega razmerja.

en	In terms of paragraph 2 of article 9 of Presidential Decree no. 544/1999 referred to above, the option to apply the provisions introduced by Law 398/1991, must be communicated with due compliance with the provisions imposed by Presidential Decree no. 442 of 10 November 1997, concerning options and revocations for the purposes of value added tax and direct taxes.
sl	V skladu z 9. členom, 2. odst. navedenega odloka predsednika republike št. 544/1999 opcija za uporabo določil zakona št. 398/1991 mora biti posredovana tako, da se spoštujejo določila glede opcij in preklicev za davek na dodano vrednost in neposredne davke v skladu z odlokom predsednika republike št. 442 z dne 10. novembra 1997.

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 withholding agents (Form 770, simplified or ordinary), in relation to more than twenty persons; - the electronic Fisconline service, whenever the obligation exists to file the statement of withholding agents for no more than twenty persons or, despite the obligation to electronically file the other statements as laid down by Presidential Decree no. 322 of 22 July 1998 and subsequent amendments, they are not required to file the statement of withholding agents.
sl	Subjekti, ki izberejo neposredno posredovanje napovedi se morajo obvezno posluževati: - elektronske storitve Entratel, če obstaja obveznost predložitve napovedi s strani nadomestnega vplačnika (Obrazec 770 poenostavljeni ali navadni) glede na število subjektov, ki je večje od dvajset; - elektronske storitve Fiscoline, če obstaja obveznost predložitve napovedi s strani nadomestnih vplačnikov glede na število subjektov,ki ne presega dvajset, ali če je njihova obveznost elektronska predložitev druge napovedi v skladu z odlokom predsednika republike št. 322 z dne 22. julija 1998 in z naslednjimi spremembami, niso obvezni predložiti napoved nadomestni vplačniki.

en	The second column must be used to indicate the tax calculated by applying the percentages of compensation to the taxable amounts specified in the corresponding fields of the first column.
sl	V drugem stolpcu mora biti naveden davek določen na podlagi odstotka kompenzacije pri davčnih osnovah vnesenih v ustrezna polja prvega stolpca.

en	Carrying forward the information contained in the prospectus to the parts of the return In order to determine the business turnover and total purchases, some of the information contained in prospectus A must be carried forward to parts VE and VF, in accordance with the criteria set out below: a) if there is a gross taxable base (i.e. if line 13 was completed), the amount in line 15 (net taxable base at 21%) must be carried over to line VE22 and the amount in line 16 (net taxable base at 22%) must be carried over to line VE23, in addition to any other taxable transactions carried out.
sl	Prenos podatkov iz načrta plačil v razpredelnicah davčne napovedi Za namene določitve obsega poslovanja in vseh nakupov je potrebno nekatere podatke iz tabele A navesti v razpredelnicah VE in VF glede na spodaj navedena merila: a) če obstaja bruto davčna osnova (tj. če je bila izpolnjena vrstica 13), je potrebno znesek iz vrstice 15 (obdavčljiva osnova v neto znesku brez 21 %) navesti v vrstici VE22, znesek iz vrstice 16 (obdavčljiva osnova v neto znesku brez 22 %) pa je treba navesti v vrstici VE23, poleg zneskov drugih morebitnih opravljenih obdavčljivih transakcij.

en	Taxpayers who have made quarterly payments in accordance with article 7 of Presidential Decree no. 542 of 1999 must indicate details regarding payments made using the F24 form payments with identification elements in lines VH22, VH25, VH28 and VH31.
sl	št. 542 iz leta 1999, morajo navesti podatke o plačilih, izvedenih z obrazcem F24 za plačila z identifikacijskimi elementi v vrsticah VH22, VH25, VH28 in VH31.

en	Line VJ1 indicate purchases of goods, including those of industrial gold, pure silver, scrap and other salvage material as referred to in art. 74, paragraphs 7 and 8, coming from the Vatican City and the Republic of San Marino (art. 71, paragraph 2) for which the transferee is required to pay the tax in accordance with article 17, paragraph 2.
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	The intermediary, in turn, agrees to receive the electronic notice by crossing the "RECEPTION OF ELECTRONIC NOTICE" box included in the "COMMITMENT TO ELECTRONIC FILING" box.
sl	Posrednik sprejme prejem elektronskega obvestila tako, da označi kvadratek "PREJEM ELEKTRONSKEGA OBVESTILA", v kvadratku "OBVEZNOST ELEKTRONSKE PREDLOŽITVE".

en	This amount should be included in line VL28, field 1 and indicated separately in field 2 of the same line.
sl	Ta znesek je lahko zajet v vrstici VL28, polje 1 in je naveden posebej v polje 2 iste vrstice.

en	The transferee organisation or company must indicate in lines from VD31 to VD50: - column 1, tax code of the transferor; - column 2, the amount of credit received.
sl	Ustanova ali družba cesionar morata v vrstice od VD31 do VD50 navesti: - stolpec 1, davčna številka subjekta cedenta; - stolpec 2, prejeti znesek terjatve.

en	Line VA3 the box must be crossed by official receivers and court-appointed liquidators if the form refers to transactions recorded during the part of the calendar year prior to the declaration of business failure or of compulsory administrative liquidation.
sl	Vrstica VA3 kvadratek morajo označiti stečajni upravitelji in likvidacijski upravitelji, če se obrazec nanaša na posle registrirane v delu koledarskega leta pred napovedanim stečajem, likvidacijo ali prisilno poravnavo.

en	Any excess credit resulting from part VY in VAT prospectus 26PR/2014 of the ex controlling company shall be reported for the part compensated in the course of the year by the incorporating company in line VA12 of its own return in order to provide the required guarantee, the entire amount of which is reported in line VL8;
sl	Morebitni presežek terjatve, ki izhaja iz preglednice VY obrazca DDV 26PR/2014 bivše kontrolne družbe mora biti za vneseni kompenzirani del v teku leta s strani pripojitvene družbe v vrstici VA12 svoje napovedi v namene predložitve predpisanega jamstva in zajeta za celoten znesek v vrstici VL8;

en	The mere marketing of products purchased from third parties by the independent farmer are excluded from the special VAT regime provided for by article 34 insofar as such activity lacks any instrumental and complementary link with the activity of cultivating the land, the woods and breeding.
sl	Izključena je uporaba posebnega sistema DDV, ki ga predvideva 34. člen dejavnost same prodaje proizvodov, kupljenih od tretjih oseb,ki jo izvaja isti kmetijski podjetnik, saj je brez vsakršne povezave instrumentalnosti in komplementarnosti z dejavnostjo obdelovanja zemlje, gozda ali vzreje.

en	LineVW39 Total input VAT.
sl	Vrstica VW39 Skupna DDV terjatev.

en	The line must also indicate any credit amount for the tax period to which the return refers used as set off exceeding the amount due based on the current return or exceeding the annual limit of 700,000 euros as provided for by article 9, paragraph 2, of Decree Law no. 35 of 2013, and paid spontaneously according to the procedure described in Circular no. 48/E of 7 June 2002 (answer to question 6.1) and in resolution 452/E of 27 November 2008.
sl	Poleg tega je potrebno v vrstici navesti morebitni dobropis za davčno obdobje iz te davčne napovedi, ki je bil uporabljen pri kompenzaciji v znesku, ki presega znesek, izhajajoč iz te davčne napovedi, oziroma v znesku, višjem od letne omejitve 700.000 EUR, določene v 2. odstavku 9. člena uredbe z zakonsko močjo št. 35 iz leta 2013, in spontano znova vplačan v skladu s postopkom, opisanim v okrožnici št. 48/E z dne 7. junija 2002 (odgovor na vprašanje 6.1) in resoluciji št. 452/E z dne 27. novembra 2008.

en	Art. 10, paragraph one, number 11, as amended by article 3 of Law no. 7/2000 referred to above, defines investment gold as: a) gold in the form of bars or plates of a weight that is accepted by the gold market, but in any event greater than 1 gram and of purity equal to or greater than 995 thousandths, represented by securities or not; b) gold coins with a purity equal to or greater than 900 thousandths minted after 1800, that are or were of legal tender in the Country of origin, which are normally sold at a price that does not exceed the value, on the open market of the gold contained in the coins by more than 80%, which are included in the list prepared by the Commission of the European Union and published annually in the Official Gazette of the European Communities, series
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

en	As clarified by Circular Letter no. 17 of 30 May 2012, this regards taxpayers who despite being in possession of the necessary requirements have not made use of the regime provided for by article 1, paragraphs 96 to 117, of Law no. 244 of 2007 and who have completed the obligatory three-year period in the ordinary regime.
sl	Gre za osebe, kakor je pojasnjeno v okrožnici št. 17 z dne 30. maja 2012, ki kljub izpolnjevanju zahtevanih pogojev niso koristili režima, določenega z odstavki od 96. do 117. odstavkom iz 1. člena zakona št. 244 iz leta 2007 in ki so zaključili triletno obdobje obveznega vztrajanja v običajnem režimu.

en	It is pointed out that the field does not need to be completed by sellers or customers of taxpayers who have opted for the VAT
sl	Opozoriti je treba, da polja ne smejo izpolniti odstopniki ali stranke subjektov, ki so pristopili v sistem DDV-ja za

en	It is pointed out that either lines VF53 to VF55 or, alternatively, boxes 2, 3 and 7 in line VF30 must be completed.
sl	Izpolnjevanje vrstic od VF53 do VF55 je alternativna možnost izpolnjevanja kvadratkov 2, 3 in 7 vrstice VF30.

en	The same line must also be completed in the special circumstances in which a company outside the group, incorporated a controlling company in 2013, with the consequent discontinuance of the group in the course of the year, in order to indicate the surplus group credit (resulting from the VAT summarizing prospectus VAT 26 PR part VY of the return of the ex-controlling
sl	Ista vrstica se izpolni tudi v posebnem primeru, ko družba zunaj skupine pripoji v letu 2013 kontrolno družbo s posledičnim prenehanjem skupine v teku leta, da se navede presežek terjatve skupine (ki izhaja iz povzetne pregled DDV 26 PR preglednico VY napovedi družbe, bivše kontrolne

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 na

en	In this case part VX must mention only the credit or the debt resulting from part VL in
sl	V takem primeru, je v preglednico VX potrebno vnesti samo terjatev ali dolg, ki izhaja iz

en	It is pointed out that pursuant to article 30, paragraph 4, of Law no. 724 of 23 December 1994, as amended by Decree Law no. 223 of 4 July 2006, for dummy companies and organisations, the VAT credit emerging from the annual return cannot be used as set off in form F24 as provided for by article 17 of Legislative Decree no. 241 of 1997.
sl	Opozoriti je treba, da v skladu s 4. odstavkom 30. člena zakona št. 724 z dne 23. decembra 1994, kot je bil spremenjen z uredbo z zakonsko močjo št. 223 z dne 4. julija 2006, za navidezna podjetja in organizacije DDV-ja, ki izhaja iz letne napovedi, ni mogoče uporabiti za kompenzacijo z obrazcem F24, v skladu s 17. členom uredbe z zakonsko močjo št. 241 iz leta 1997.

en	Line VA15 reserved for non-operating companies, pursuant to article 30 of Law no. 724 of 23 December 1994, i.e. companies operating at a systematic loss as provided for by article 2, paragraphs 36-decies and 36-undecies of Decree Law no. 138 of 13 August 2011, converted with amendments by Law no.148 of 14 September 2011.
sl	Vrstica VA15 je namenjena družbam, ki ne poslujejo v skladu s 30. členom zakona št. 724 z dne 23. decembra 1994, oziroma podjetjem v sistematični izgubi skladno z odstavkoma 36-decies in 36-undecies, 2. člena zakonskega odloka št. 138 z dne 13. avgusta 2011, spremenjenega s spremembami v zakon št. 148 z dne 14. septembra 2011.

en	In addition, the same line VW20 must include the portion of the amount of the advance payment made by the controlling company on behalf of the controlled companies which left the group after the final deadline or the advance payment (see also line VK36).
sl	V isto vrstico VW20 se zajame tudi delež zneska morebiti plačane akontacije s strani kontrolne družbe za kontrolirane družbe, ki so izstopile iz skupine po zadnjem roku za plačilo akontacije (glej tudi vrstico VK36).

en	If the group payment procedure is in fact not renewed during the following year with reference to the controlling company itself or if the procedure ceased during the year of control, any surplus group credit for which a refund has not been requested may be carried over for deduction in periodic payments made following the date of discontinuation of the group (see Circular no. 13 of 5 March 1990).
sl	Če namreč postopek likvidacije skupine ni bil ponovljen v naslednjem letu pri matični družbi oziroma če se postopek konča v letu nadzora, se lahko presežek dobropisa skupine, za katerega ni bilo zahtevano povračilo, odšteje pri periodičnih plačilih, ki sledijo datumu prenehanja skupine, samo v zvezi z matično družbo (glej okrožnico št. 13 z dne 5. marca 1990).

en	Please note that the front cover of the form entitled "VAT 2014" must be used if the VAT return is presented "autonomously", while the front cover of the form entitled "UNICO/2014" must be used if the taxpayer is required to present the unified return.
sl	Opozarjamo, da je potrebno uporabljati naslovno stran obrazca "DDV 2014", če se napoved za DDV predloži "samostojno", ali naslovno stran obrazca UNICO/2014, če mora zavezanec predložiti poenoteno napoved.

en	Field 7 indicate exempt operations as referred to in article 10, numbers from 1) to 4), equated with taxable operations for the purposes of deduction by article 19, paragraph 3, letter a-bis).
sl	Polje 7 navedite davka oproščene dejavnosti iz točk od 1) do 4) iz 10. člena, ki se obravnavajo kot obdavčljive transakcije za namene odbitka po črki a-bis), 3. odstavka, 19. člena.

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

en	It is pointed out that the amount of the credit paid must be indicated net of any penalties or interest paid as correction.
sl	Opozoriti je treba, da je potrebno znesek znova vplačanega dobropisa navesti v neto znesku brez kazni in obresti, ki so bile morebiti vplačane v smislu opominov.

en	The adoption of separate accounting methods entails the completion on the part of agricultural business of two (or more) forms in order to clearly distinguish the accounting data relative to the activity subject to the special regime as per article 34 from data relative to the activity subject to the flat-rate deduction regime provided for by article 34-bis.
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	• those enrolled in the register of accounting auditors under Legislative Decree no. 88 of
sl	• računovodski revizorji v skladu z zakonodadajnim odlokom št. 88 z dne 21. januarja

en	In the latter case the obligation to submit the specific VAT 74-bis form, as approved by the Provision of 16 January 2012, to the competent office of the Revenue Agency exclusively by electronic means and within four months of the appointment of the liquidator or trustee.
sl	Tudi v tem primeru ostaja v veljavi obveznost, da se pristojnemu uradu Agencije za prihodke izključno po elektronski poti v štirih mesecih od imenovanja stečajnega upravitelja ali likvidacijskega upravitelja predloži poseben obrazec IVA 74-bis, odobren z odločbo z dne 16. januarja 2012.

en	LINE VA14 must be completed by taxpayers who starting from the tax period following the one to which this declaration refers intend to make use of the specific regime governed by article 27, paragraphs 1 and 2, of Decree Law no. 98 of 6 July 2011, the procedure for the implementation of which has been established by the provision of 22 December 2011.
sl	Vrstico VA14 morajo izpolniti zavezanci, ki bodo od davčnega obdobja naprej po obdobju, na katerega se nanaša ta napoved, izkoristili posebno ureditev, kot je navedeno v 1. in 2. odstavku, 27. člena zakonskega odloka št. 98 z dne 6. julija 2011, katere način izvedbe je bil določen z odločbo z dne 22. decembra 2011.

en	Line VL34 indicate the amount of the tax credit used by particular categories of taxpayers for the deduction of output VAT (VL32) when the annual return is made.
sl	V vrstico VL34 se navede znesek davčnih terjatev, ki jih uporabljajo posebne kategorije zavezancev z odbitkom DDV v breme (VL32) ob letni napovedi.

en	The declaring taxpayer must use:
sl	Zavezanec prijavitelj mora uporabljati:

en	Line VY6, which is reserved for controlling bodies and companies who have opted for the tax consolidation as per article 117 and subsequent articles of TUIR (Income Tax Consolidate Act).
sl	Vrstica VY6 je namenjena ustanovam in kontrolnim družbam, ki so izbrale davčno konsolidacijo, ki jo predvideva 117. člen in naslednji členi enotnega besedila o dohodnini (TUIR).

en	Saving management companies, pursuant to art. 8 of Decree Law no. 351 of 25 September 2001, converted into Law no. 410 of 23 November 2001, must calculate and pay the taxes concerning their activity separately from the taxes due for each real estate fund managed by them.
sl	Hranilne družbe v skladu z 8. členom zakonskega odloka št. 351 z dne 25. septembra 2001 spremenjenega v zakon št. 410 z dne 23. novembra 2001 morajo določiti in plačati davek za svojo dejavnost ločeno od davka, ki se plača za vsak nepremičninski sklad, ki ga družbe ustanovijo.

en	In this section, indicate: - line VS20, field 1 contains the total refund requested for subjects in possession of the necessary legal requirements, and field 2 contains the number of such persons; - line VS21, field 1 must indicate the total number of subjects who have taken part in the group payment, including the controlling company; field 2 must indicate the number of subjects who have made use of special VAT concessions following exceptional events (see Appendix, "Person affected by exceptional events"); - in line VS22, field 1, the number of subjects who, having set off their own surplus in the group payment, are obliged to provide guarantees; field 2, the number of subjects exempt from providing guarantees as they are virtuous.
sl	V tem razdelku se navede: - v vrstico VS20, polje 1 skupni znesek, ki se zahteva za letno povračilo za subjekte, ki izpolnjujejo pogoje zakona in v polje 2 številko teh subjektov; - v vrstico VS21, polje 1 skupna številka subjektov, ki so sodelovali pri plačilu skupine, vključno s kontrolno, v polje 2 številko subjektov, ki so uživali posebne olajšave DDV po izrednih dogodkih (glej Dodatek "Subjekti, ki so jih prizadeli posebni dogodki"); - v vrstico VS22, polje 1, število subjektov, ki so kompenzirali svoj presežek terjatve pri izplačilu skupine, morajo predložiti garancije; polje 2, število subjektov oproščenih predložitve garancije, ker so vzorni.

en	In section 1, line VF20, the field reserved for indicating purchases registered during the year but for which VAT is payable during successive years as provided for by article 7 of Decree Law no. 185 of 2008, which was eliminated on 1 December 2012, has been removed.
sl	V oddelku 1, vrstica VF20, je bilo odpravljeno polje, namenjeno v letu zabeleženim nakupom, za katere pa je bilo plačilo davka odloženo na kasnejša leta, kot je določeno v 7. členu uredbe z zakonsko močjo št. 185 iz leta 2008, ki je bila ukinjena s 1. decembrom 2012.

en	• fifty percent of the amount from line VE26 if in line VF30 box 7 has been crossed by agricultural businesses supplying services, primarily through the use of business equipment and resources normally employed in the agricultural activity, subject to the flat-rate deduction regime as provided for by article 34-bis.
sl	• petdeset odstotkov zneska v vrstici VE26, če so v vrstici VF30 označili kvadratek 7 označila kmetijska podjetja, ki ponujajo storitve s pretežno uporabo orodij in storitev podjetja, ki se običajno uporabljajo v pavšalno obdavčeni kmetijski dejavnosti v skladu s 34-bis členom.

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

en	In the lines regarding the set-off percentage applicable, the first column must include, both contributions to co-operatives or other subjects as referred to in the second paragraph, letter c), of article 34 (from section 1 of part VE) carried out with the application of the percentage of compensation, and transfers of agricultural produce carried out applying the VAT rate associated with each product (included in section 2 of part VE).
sl	V prvem stolpcu morajo biti vneseni v vrstice, ki zadevajo odstotek kompenzacije, tako vložki v zadrugah ali drugih subjektih v skladu z drugim odstavkom, črka c), 34. člena (razdelek 1 preglednice VE), ki se z uporabo odstotkov kompenzacije, ali cesije kmetijskih proizvodov izvajajo na podlagi davčne stopnje DDV za vsako sredstvo (razdelek 2 preglednice VE).

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 art. 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	Controlling bodies or companies must include in their statement also the prospectus VAT 26 PR/2014 (parts VS-VV-VW-VY-VZ) for the indication of the data concerning VAT payment as a group pursuant to art. 73 and Ministerial Decree of 13 December 1979.
sl	Ustanova ali kontrolna družba morajo v svoji napovedi zajeti tudi obrazec DDV 26 PR/2014 (sestavljen iz preglednic VS-W-VW-VY-VZ) za podatke o plačilu DDV skupine v skladu s 73 členom in s ministrskega odloka z dne 13. decembra 1979.

en	Pursuant to art. 2, paragraph 8-bis of Presidential Decree no. 322 of 1998, the taxpayer may file a supplementary return by the deadline established for filing the return for the following tax period, to correct errors or omissions that have determined the indication of a greater tax burden or a lesser credit, by crossing the "Supplementary return in favour" box.
sl	št. 322 z 1998, lahko zavezanec predloži dopolnilno napoved v roku predvidenem za predložitev napovedi za naslednje davčno obdobje, da se popravijo napake ali opustutve, ki so določale navajanje večjega davčnega dolga ali manjšo terjatev tako, da se označi kvadratek "Dopolnilna napoved v korist".

en	On the basis of the provisions contained in Presidential Decree no. 442 of 10 November 1997, the option must be communicated in the annual VAT return relative to the tax period in which the taxpayer made the option.
sl	Na podlagi določil navedenih v odloku predsednika republike št. 442 z dne 10. novembra 1997 mora biti opcija posredovana v letni napovedi DDV za davčno obdobje, kjer je zavezanec opravil izbiro.

en	of 1997, within the limits imposed by applicable legislation.
sl	241 v 1997, v zakonsko predvidenih mejah.

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 41 and 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 41 in 58. čl. Z.O.

en	• one third of the amount from line VE26 if in line VF30 box 5 has been crossed, reserved for trade union associations operating in agriculture, in relation to the activity
sl	• tretji znesek v vrstici VE26, če je bil v vrstici VF30 označen kvadratek 5 namenjen sindikalnim in stanovskim združenjem, ki delujejo v kmetijstvu za dejavnost

en	In addition to this, in order to determine the right amount of the deduction due in relation to the aforesaid purchases, it is necessary to calculate the deductible tax relative to these purchases with reference to the deduction percentage applicable in the year in which the right to the deduction arose and the percentage determined in the return with reference to the moment in which the right is exercised.
sl	V namene določanja pravilne mere pripadajočega odbitka glede na predhodne nakupe je potrebno izračunati davek za te nakupe za katere se lahko izvede odbitek nanašajoč se na odstotek odbitka, ki se uporablja v letu, ko je nastala pravica do odbitka in tista, ki je bila določena v napovedi , ki se je nanašala na trenutek, ko so je ta pravica izvajala.

en	All the parts must be filled in both forms, including section 2 in part VA and sections 2 and 3 in part VL. Parts VT and VX, on the other hand, must be completed on form no. 01 only.
sl	V obeh obrazcih se izpolnijo vse preglednice vključno z razdelkom 2 preglednice VA in razdelke 2 in 3 preglednice VL. Preglednice VT in VX morajo biti izpolnjene izključno v obrazcu št. 01.

en	• fifty percent of the amount from line VE26 if in line VF30 box 4 has been crossed, reserved for agricultural businesses providing farm holidays in accordance with Law no. 96 of 20 February 2006, which use the special flat-rate system for calculating VAT payable provided for by article 5 of Law no. 413 of 1991.
sl	• petdeset odstotkov zneska v vrstici VE26, če je bil v vrstici VF30 označen kvadratek 4, namenjen kmetijskim podjetjem, ki opravljajo kmetijsko dejavnost v skladu z zakonom št. 96 z dne 20. februarja 2006, ki uporabljajo poseben sistem pavšalneda določanja dolgovanega DDV, ki ga predvideva 5. člen, zakona št. 413 z 1991.

en	Indicate the amount of the annual deductible tax surplus as referred to in line VW39, to be apportioned among the following lines VY4, VY5 and VY6.
sl	Navedite višino letnega presežka odbitnega davka v skladu z vrstico VW39, ki se razdeli med nalsednje vrstice VY4, VY5 in VY6.

en	The method box must be completed by indicating the code for the method used for calculating the advance VAT payment: - "1" historical; - "2" forecast; - "3" analytical - actual.
sl	Kvadratek o metodologiji se izpolni tako, da se navede šifra uporabljene metodologie za določanje akontacije: "1" historiat; "2" predvidevanje; "3" analiza - učinek.

en	Line VW1 must include the sum of the amounts resulting from the corresponding lines VL1 of the returns of the controlling company and controlled companies, and in cases of transfer of control during the course of the year, this data may be obtained from line VK30.
sl	V vrstico VW1 se vnese vsota zneskov , ki izhajajo iz ustreznih vrstic VL1 napovedi kontrolne in kontrolirane družbe in v primeru cesije kontrole v teku leta se podatek lahko potegne iz vrstice VK30.

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 Union territory has not been returned to the transferor, by the end of the fourth month after the operation, the transferor will have to indicate the increase by the end of the following month, equal to the tax to be applied, in line VE25, so as to highlight the relative VAT output.
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 VE25, za označitev dolga DDV.

en	The remaining portion of the considerations, being the difference between the total contained in line 4 and the amount shown in line 13, must be reflected in line VE32, in addition to the amounts of the other non-taxable transactions that may have been carried out; b) where there is a cost credit (i.e. if line 14 was completed), the total of the considerations shown in line 4 must be reflected in line VE32, in addition to the amounts of the other non-taxable transactions that may have been carried out.
sl	Preostali del plačil, ki je določen z razliko med celoto, ki izhaja iz vrstice 4 in zneskom iz vrstice 13 mora biti vnesen v vrstico VE32, kot dodatek zneskom drugih neobdavčenih morebiti izvedenih poslov; b) nel caso in cui risulti un credito di costo (ossia se è compilato il rigo 14), il totale dei corrispettivi di cui al rigo 4 va riportato al rigo VE32, in aggiunta agli importi delle altre operazioni non imponibili eventualmente effettuate.

en	Therefore the tax debit must be indicated in the periodic payment immediately subsequent to this
sl	Posledično se davčna obveznost vnese v takoj naslednje obdobno plačilo.

en	Taxpayers concerned must indicate the corresponding code in the relevant box, taken from the "Table of exceptional events" (see Appendix under the entry "Persons affected by exceptional events").
sl	Zainteresirani subjekti morajo v ustrezni kvadratek navesti številko povzeto iz "Tabela izrednih dogodkov" (glej Dodatek postavki "Subjekti, ki jih so jih prizadeli izredni dogodki").

en	If the bankruptcy proceedings have started during the year 2013 official receivers and courtappointed liquidators, shall file the VAT return concerning the entire tax year, inclusive of two forms: the first form concerns the transactions recorded in the part of the calendar year preceding the declaration of bankruptcy or forced administrative
sl	V primeru, da se je stečajni postopek začel v letu 2013 morajo stečajni in likvidacijski upravitelji predložiti letno napoved DDV za celo davčno leto in zajema dva obrazca: prvi, za posle registrirane v tistem delu koledarskega leta, pred napovedjo stečaja ali prisilne po

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

en	NOTICE: the controlling company must provide the territorially competent collection agency both with the guarantees provided by the individual companies relative to their own credit surpluses set off and the guarantees provided by the controlling company relative to the group credit surplus set off, as provided for by article 6 of the Ministerial Decree of 13 December 1979.
sl	OPOZORILO: matično podjetje mora krajevno pristojni agenciji za pobiranje davkov izročiti tako jamstva posameznih podjetij v zvezi s svojimi poravnanimi presežki dobropisov, kakor tudi jamstva s strani matične družbe za kompenzirane presežke dobropisov skupine, v skladu s 6. členom ministrskega odloka z dne 13. decembra 1979.

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

en	Accordingly, what must be communicated in part VO is the option made in view of the legislative amendments that have intervened and not the revocation of the previous option already communicated.
sl	V preglednici VO se posreduje izbiro glede zakonskih sprememb, do katerih je prišlo in ne preklic predhodne že posredovane opcije.

en	Art. 10, paragraph one, number 11 referred to above exempts the transfers of investment gold, even in the form of securities, for the financial operations provided for in letter c-quarter and c-quinquies, paragraph 1 of art. 67 of 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 cquinquies) odloka predsednika republike št. 917 z dne 22. decembra 1986, če se nanašajo na naložbeno zlato ter za posredovanje pri omenjenih poslih.

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 cp. 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	One is reminded that taxpayers who carry out several activities with separate accounting as provided for by art. 36, by law or by choice, may, during the last month of each quarter, set off the result of the monthly payments with that of the quarterly payment within the terms of the monthly payment.
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	In addition, companies that have participated in group VAT payments for the entire tax year as provided for by article 73 must indicate in field 1 refunds requested in previous years for which the competent Office has formally denied the right to the refund, authorising its use in accordance with Presidential Decree no. 443 of 10 November 1997.
sl	DDV za skupino, kot je določeno v 73. členu, za celotno davčno leto, navesti dobropis, za katerega je bilo zahtevano povračilo v preteklih letih in za katere je urad uradno zanikal pravico do nadomestila ter dovolil uporabo v skladu z OPR št. 443 z dne 10. novembra 1997.

en	Thus, the "debts" fields must indicate exclusively the amounts paid using the ordinary tax codes for period VAT payments, while the "credits" fields must indicate the amounts recalculated as a result of payments made using the specific F24 form payments with identification elements.
sl	Zato je potrebno v "obveznih" poljih navesti izključno zneske, plačane z uporabo splošnih davčnih šifer, ki so predvidene za izvrševanje rednih plačil DDV, v poljih "dobropisi" pa se navedejo znova določeni zneski zaradi plačil, izvedenih z ustreznim obrazcem F24 za plačila z identifikacijskimi elementi.

en	This option is binding until revoked and is subject to a minimum period of five years, starting from January 1 of the year in which the choice is exercised.
sl	Ta opcija je zavezujoča dokler ni preklicana in je zavezujoča vsaj pet let od prvega januarja tistega leta, ko je bila izbira izvedena.

en	1 Victims of extortionate and usurious demands Taxpayers who carry on a business, trade, craft or other economic activity and who have refused extortion demands or who in any case in refusing to pay them have suffered damage to goods or property in Italy as a result of crimes committed, including those not involving criminal conspiracy, for the purpose of the pursuit of illegal gains.
sl	Osebe, ki opravljajo poslovno, trgovsko, obrtno ali kako drugo gospodarsko dejavnost, oziroma so svobodni umetniki ali samostojni strokovnjaki, in so zavrnili zahteve izsiljevalske narave, oziroma, ker niso na to pristali, so na ozemlju države utrpeli škodo na premičninah ali nepremičninah zaradi storjenih kaznivih dejanj, tudi izven obveze partnerstva, za namen doseganja neupravičenih dobičkov.

en	Pursuant to the amendments provided for by art. 19-bis2 for amortizable assets and real estates purchased as a result of extraordinary operations or other substantial transformations, it is specified that these rectifications - relating to the single companies participating in the transformation for which the relevant forms have been filed - must be adjusted to the number of months (or quarters) to which each form refers.
sl	členom popravki, ki zadevajo sredstva, ki se amortizirajo in kupljene nepremičnine v izrednih poslih ali druga večja preoblikovanja je treba pojasniti, da taki popravki - za posamezne družbe udeležene pri preoblikovanju za katere so bili izpolnjeni ustrezni obrazci - morajo biti izenačeni na število mesecev (ali tromesečje) na kar se nanaša vsak obrazec.

en	Lines from VF1 to VF12 indicate domestic and intra-community purchases, and imports subject to taxation, for which tax is due and for which the right to deduction has been exercised in 2013, to be entered next to the pre-printed tax rates or the percentage of compensation.
sl	V vrstice od VF1 do VF12 navedite nakupe v Skupnosti, obdavčene uvoze za katere se je izkazala zapadlost v plačilo je bila v letu 2013 izvajana pravica do odbitka, ki se vnese v skladu z davčno stopnjo ali odstotki predtiskane kompenzacije.

en	Lines VK22 and VK23 if the amount in line VK20 is greater than that in line VK21, the difference between VK20 and VK21 must be carried forward to line VK23; while if VK21 is greater than VK20, the difference between VK21 and VK20 must be carried forward to line VK22.
sl	Vrstici VK22 in VK23, če je znesek iz vrstice VK20 večji od zneska iz vrstice VK21, se razlika med VK20 in VK21 mora vnesti v vrstico VK23.

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	110, 121 in 122, glede na različne stopnje, in pomnoži količnik s 100, z zaokroževanjem rezultata navzgor anli navzdol na stotino evra (matematična metoda) Vedeti je treba, da davčne stopnje 7, 7,3, 7,5, 8,3, 8,8 in 12,3 za določanje davčne osnove morajo biti izvedene tako, da se deli bruto znesek registriranih plačil in sicer za 107, 107,3, 107,5, 108,3, 108,8 in 112,3 in tako, da se pomnoži kvocient za 100 z zgoraj navedeno zaokrožitvijo.

en	The relative amount is the difference between the aggregate amount of the considerations contained in line 10 and the sum of the amounts in lines 12 and 13; - in line 15 (alternative to previous line 14), indicate the amount of the negative margin, which arises when the sum of the amounts shown in lines 12 and 13 is greater than the aggregate amount of the considerations in line 10; - in line 16 divide the gross margins indicated on line 14 on the basis of the rates applied.
sl	Znesek dobimo iz razlike med skupnim zneskom plačil v skladu z 10. vrstico in vsoto vseh zneskov vrstic 12 in 13; - v vrstico 15 (alternativna glede na predhodno vrstico 14) navedite znesek negativne marže, ki se določi v primeru, da je vsota zneskov, ki izhaja iz vrstic 12 in 13 večja od skupnega zneska plačil v skladu z 10. vrstico; - v vrstico 16 razdelite skupno bruto maržo navedeno v vrstici 14 na podlagi uporabljenih davčnih osnov.

en	Cases which fall under such a requirement include, for example, the company nominated tax representative by a non-resident subject, as provided for by article 17, third paragraph, the company that indicates appointment code 9 as beneficiary company (of a division company) or of an incorporating company (of an incorporated company), the company that presents the return as contractual representative of the taxpayer.
sl	V te primere spadajo imenovana družba davčna predstavnica subjekta nerezidenta v skladu s 17. členom, drugi odstavek, družba,ki navede številko funkcije 9 kot družba koristnica (odcepljene družbe) ali družbe pripojiteljice (pripojene družbe), družba, ki predloži napoved kot pogajalska zastopnica zavezanca.

en	The refund is due for the total amount corresponding to the (theoretical) VAT relative to the non-taxable transactions carried out during 2013 or even in earlier years, if no refund has previously been claimed or, if it was set off in the F24 form but included as a deduction when making the annual return.
sl	Povračilo se uveljavi za vsoto, ki odgovarja (teoretskemu) znesku DDV za ne obdavčljive operacije, izvedene v letu 2013 oziroma tudi pred tem letom, če zavezanec še ni vročil prošnje za povračilo ali je bil znesek kompenziran v obrazcu F24 in izpisan v povračilo med letno prijavo.

en	INSTRUCTIONS FOR THE COMPLETION OF THE FORMS
sl	NAVODILA ZA IZPOLNJEVANJE OBRAZCEV

en	Such operations must also be indicated, in correspondence with the rate applied, in lines from VE1 to VE9 and lines from VE20 to VE23, for the sole purpose of the calculation of tax payable for the current year.
sl	Ti posli se navedejo tudi glede na uporabljeno davčno stopnjo v vrstice od VE1 do VE9 in v vrstice od VE20 do VE23 v namene določanja neplačanega davka v tekočem letu.

en	In fields 1 and 2 indicate, respectively, the taxable amount and tax applicable to these operations, which are already included in part VE.
sl	V polja 1 in 2 navedite davčno osnovo in davek za predhodne posle, ki so že zajeti v preglednico VE.

en	The sum of tax credits thus used must be included in line VL28, field 1, taking care to specify in field 2 the part relating to credits received from savings management companies.
sl	Znesek omenjenih tako uporabljenih terjatev mora biti zajet v vrstici VL28, polje 1, s tem, da se poskrbi, da se v polje 2 vnese tisti del, ki zadeva prejete terjatve od družbe za upravljanje.

en	Completion of part VX by controlling and controlled companies (article 73) Companies participating in group VAT payments must complete exclusively line VX1 or line VX2 in order to indicate the debit or the credit transferred to the group when the adjustment was effected.
sl	Izpolnjevanje razpredelnice VX s strani matičnih in hčerinskih družb (73. člen) Družbe, ki sodelujejo pri izplačilu DDV za skupino, izpolnijo samo vrstico VX1 ali VX2 ter navedejo dolg ali dobropis, prenesen na skupino v okviru izravnave.

en	Line VL37 indicate the part of the input VAT, emerging from the current return, transferred as provided for by article 8 of Decree Law 351 of 2001.
sl	V vrstico VL37 se navede del terjatve ddv, ki izhaja iz te napovedi odstopljeno v skladu z 8. členom zakonskega odloka št. 351 z 2001.

en	Subjects required to file the return and subjects exempted
sl	Subjekti, ki morajo predložiti napoved in subjekti, ki so oproščeni te obveznosti

en	In cases where the return of the invoice happens after 31.12.2013, the same negative variation is to be indicated in the corresponding line of the tax return form for the year 2014.
sl	V primerih, ko pride do zamenjave fakture po 31.12.2013 se ista sprememba v minus navede v ustrezno vrstico obrazca napovedi za leto 2014.

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

en	In case of delay in filing or failure to file the return, in accordance with article 7-bis, Legislative Decree no. 241 of 09 July 1997, a sanction from 516 Euro to 5,164 Euro will be charged to the intermediary, who may make use of the voluntary correction process as provided for by article 13 of Legislative Decree no. 472 of 1997, according to the procedures recently clarified by Circular 52/E of 27 September 2007.
sl	V primeru, da pride do zamude ali do opustitve posredovanja je za posrednike predvidena denarna kazen v višini od 516 do 5.164 eur v skladu s 7. členom zakonodadajnega odloka št. 241 z dne 9. julija 1997 in glede slednje je omogočen popravek napake v skladu s 13. členom zakonodadajnega odloka št. 472 z 1997 na način pojasnjen z okrožnico 52/E z dne 27. septembra 2007.

en	In the case of substitution in the management of a fund from one savings management company to another taking place during the tax year, the form relating to the fund for the aforementioned year must be completed by the savings management company which has taken over management of the fund as part of its own return.
sl	Če bi se v teku davčnega leta izkazala zamenjava pri upravljanju sklada s strani družbe za upravljanje s prihranki, mora obrazec, ki zadeva sklad za omenjeno leto izpolniti družba za upravljanje, ki je vstopila v okviru svoje napovedi.

en	It is pointed out that box 1 and box 2 are alternatives.
sl	Kvadratka 1 in 2 sta med seboj alternativna.

en	For the specific methods of calculation for the purpose of periodic VAT payments and regarding the completion of part VH in such cases, please see the entry in the Appendix "Taxpayers whose bookkeeping is done by third parties".
sl	Za posebne načine izračuna v namene obdobnega plačila ddv in za izpolnjevanje preglednice VH v tem primerih glej postavko Dodatek: "Zavezanci, ki so knjigovodstvo zaupali tretjim osebam".

en	As specified with Circular Letter no. 113/E of 31 May 2000, the VAT return shall be included in the form UNICO 2014 (Personal Income Tax Return) if the deceased taxpayers was required to file unified return.
sl	Okrožnica št. 113/E z dne 31. maja 2000, napoved DDV mora biti zajeta v obrazcu UNICO 2014, če je pokojni zavezanec bil dolžan predložiti poenoteno napoved.

en	The option, which is binding for at least one calendar year, remains valid until waived, on condition that said premises hold true.
sl	Opcija, ki je zavezujoča za vsaj eno koledarsko leto, je veljavna dokler ni preklicana, če ostanejo veljavne navedene domneve.

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

en	• field 10, the amount of the share of the refund, to be indicated in line VY4, allocated to each company of the group.
sl	• polje 10, znesek deleža povračila, ki se zajame v vrstico VY4 in se pripiše vsaki družbi skupine.

en	This amount must be included in line VY1 if it is greater than 10.33 Euro (10.00 Euro by virtue of rounding offs carried out during the return).
sl	Ta znesek se vnese v vrstico VY1, če je večje od 10,33 eur (10,00 eur za zaokrožitev, ki se izvede v napovedi).

en	Line VF51 indicate the deductible amount (i.e. theoretical VAT) in accordance with art. 34, paragraph 9, on the part of agricultural producers who have carried out non-taxable transfers of agricultural produce included in Table A - first part - in accordance with art. 8, first paragraph, art. 38-quater and art. 72, as well as intra-community transfers of agricultural produce.
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	Line VF13 domestic purchases, intra-community purchases, and imports carried out without the payment of tax, with the use of the ceiling as referred to in art. 2, paragraph 2, of Law 28 of 18 February 1997.
sl	Vrstica VF13 nakupi znotraj države, nakupi med državami Skupnosti in uvozi, ki se izvajajo brez plačila davka z uporabo plafona v skladu s 2. členom, 2. odst., zakona št. 28 z 18.februarja 1997.

en	- 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	- 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	Note that, for the purposes of indicating the data as to payments, the criteria illustrated above, must also be applied in other circumstances where, as a result of special provisions, the taxpayer carries out different periodic payments depending on the activities carried out (for example, filling station, road haulage contractors and other categories of taxpayers referred to in paragraph 4 of art. 74).
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	If the extraordinary operation or the substantial subject transformation has not caused the extinction of the assignor (partial division, conferment, transfer, or donation of a branch of the company) the VAT return shall be filed: - by the assignee, if the operation involved the transfer of output or input VAT.
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	This amount must be included in line VE30.
sl	Ta znesek mora biti zajet v vrstici VE30.

en	Line VL24 indicate the amount of payments made in 2013 using the F24 form payments with identification details but relating to registrations of motor vehicles intended to be sold in subsequent years (for example vehicle registrations for the attainment of company objectives, see circular no. 52 of 2008).
sl	V vrstici VL24 navedite znesek plačil, izvršenih v letu 2013 s pomočjo obrazca F24 za plačila z identifikacijskimi elementi, ki pa se nanašajo na registracijo osebnih vozil, namenjenih za prodajo oziroma odstop v naslednjih letih (primer registracija za doseganje podjetniških ciljev, glej okrožnico št. 52 v 2008).

en	The box must be completed specifying the tax code of the individual who signs the return, the corresponding appointment code, as well as the personal details requested.
sl	Kvadratek mora biti izpolnjen z navedbo davčne številke fizične osebe, ki podpiše napoved, v številko ustrezne funkcije ter zahtevani osebni podatki.

en	For the purposes of claiming the refund of the deductible excess, in whole or in part, taxpayers legally entitled to do so must include in the computation referred to in art. 30, third paragraph letter a), the transactions relative to transfers of investment gold, which are taxable by choice, as well as those relative to industrial gold and pure silver, carried out in terms of paragraph five of art. 17.
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	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 Mešana plačila za del EU (vrstica 3 x vrstica 7) : 100

en	This portion, added to the amounts that have been or that will be set off during 2014 in the F24 form, cannot exceed the limit provided for by the regulations in force, amounting to 700.000 euro (article 9, paragraph 2, of Decree Law no. 35 of 2013).
sl	Ta delež, ki se kumulira z zneski, ki so bili ali bodo kompenzirani v teku leta 2014 v obrazcu F24 ne more presegati mejo, ki jo predvidevajo veljavni zakonski predpisi v višini 700.000 eur (2. odstavek 9. člena uredbe z zakonsko močjo št. 35 iz leta 2013).

en	office of the Revenue Agency which granted the authorisation if the user is already au
sl	za Prihodke, ki je izdala habilitacijo, če je uporabnik že habilitiran, ali preko katerega koli

en	Line VF22, column 1, is for indicating the total taxable amounts calculated by adding the amounts shown in lines VF1 to VF20, column 1, reduced by the amount in line VF21.
sl	Vrstica VF22, stolpec 1 se navede skupno davčno osnovo, ki se določi tako, da se seštejejo zneski v vrsticah od VF1 do VF20, stolpec 1, zmanjšane za znesek v vrstici VF21.

en	As provided for in circular letter 328/E of 24 December 1997 (paragraph 6.7.2), for those who, at the end of the calendar year, discover that they have exceeded, by a third, the limit laid down for operations different from transfers of agricultural and ichthyic products, the application of tax rates that correspond to set-off percentages related to the assignments of agricultural products, and of the rates related to different operations (the latter to be indicated in section 2), remains the same for the entire calendar year.
sl	Kot je navedeno v okrožnici št. 328/E z dne 24. decembra 1997 (odst. 6.7.2) za te subjekte, ki ob koncu koledarskega leta ugotovijo, da so presegli mejo za tretjino, predvideno za posle, pri katerih ne gre za cesije kmetijskih in ribiških proizvodov velja uporaba davčne stopnje v celem letu, ki so lastne različnim poslom (slednje se navedeno v razdelek 2).

en	As a general rule, the subjects obliged to file their annual VAT return are all the taxpayers practising business activities as well as artistic and professional activities under articles 4 and 5 and the holders of a VAT registration number.
sl	Na splošno so zavezani predložitvi letni napovedi DDV vsi zavezanci, ki opravljajo podjetniško, umetniško ali profesionalno dejavnost v skladu s 4. in 5.členom.

en	Art. 74, paragraphs 7 and 8, for the transfer of scrap and recycled material states that tax is due from the selling party who is passively subject to tax according to the particular accounting inversion mechanism, the so-called reverse-charge.
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	Specifically, requests for refunds may be presented by taxpayers who opted for group VAT payment in 2012 and who were not able to transfer the credit emerging from the VAT return form for 2011 to the group, and taxpayers who in 2011 were taking part in a group VAT payment procedure as controlling companies and who in 2012, having opted for a group VAT payment procedure as subsidiary companies, were not able to transfer the credit emerging from the summary prospectus VAT 26PR for 2011 to the group (see resolution no. 4/DPF of 2008 and resolution no. 56/E of 2011).
sl	Predvsem lahko predložijo zahtevek za povračilo tisti subjekti, ki so pristopili k postopku izplačila Ddv skupine v letu 2012 in niso mogli prenesti na skupino terjatev, ki izhaja iz napovedi DDV za leto 2011 ter subjekti , ki so v letu 2011 sodelovali v postopku izplačila Ddv skupine kot matične družbe in so v letu 2012 pristopili k postopku izplačila Ddv skupine kot hčerinske družbe niso mogle prenesti na skupino terjatev, ki izhaja iz povzetne tabele DDV 26PR za leto 2011 (prim.

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

en	In addition, in the box regarding the undertaking to submit the return electronically, code 1 must be indicated if the return has been prepared by the taxpayer or code 2 if the return has been prepared by the person sending the return.
sl	V kvadratek za obveznost elektronske predložitve napovedi je potrebno navesti številko 1, če je napoved izdelal zavezanec ali številko 2, če je napoved pripravil tisti, ki jo je poslal.

en	Calculation of income in the ordinary manner for connected agricultural activitiesArticle 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 particular, the following should be indicated:
sl	Predvsem morajo biti navedeni:

en	To facilitate the completion of the return by these taxpayers, Prospectus 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 VV13 indicate the amount of the advance payment owed, calculated for the whole group of the controlling company (cp. circular letter no. 52 of 03 December 1991).
sl	V vrstico VV13 se navede znesek akontacije, ki jo določi celotna kontrolna družba (okrožnica št. 52 z dne 03. decembra 1991).

en	Article 19-bis2 establishes that the deduction of tax relating to purchase of goods and services must be adjusted subsequently to that initially adopted in the case in which the right to deduction changed at the time of use of the goods and services.
sl	člen predvideva, da se odbitek davka za nakupe sredstev in storitev popravi po tistem, ki se je začel, če je pravica do odbitka bila spremenjena v trenutku uporabe sredstev in storitev.

en	This option, if applied for the entire newspaper or publication, has effect until revoked and in any case is binding for three years.
sl	Ta opcija, če se izvaja za celo poglavje, učinkuje dokler ni preklicana in je torej zavezujoča za tri leta.

en	c-quinquies "the capital gains and other sources of income, other than those mentioned previously, which are realized by means of transfers for a money consideration or by finalizing relationships that produce unearned income and by means of transfers for a money consideration or by refund of pecuniary credits or financial instruments, as well as those realized by means of relationships through which positive or negative differences can be obtained and which are dependent on an uncertain event."
sl	Pri uporabi te črke se pri finančnih instrumentih upoštevajo tudi omenjena razmerja"; - črka c-quinquies "presežki in drugi prihodki, ki so drugačni od predhodno navedenih in so bili realizirani s cesijo vrednostnih papirjev ali zaključevanjem proizvodnih odnosov kapitalskih prihodkov in s cesijo vrednostnih papirjev ali izplačilo denarnih terjatev ali finančnih instrumentov ter tistih, ki so realizirani z razmerji preko katerih so lahko doseženi pozitivne in negativne razlike v odvisnosti od negotovega dogodka".

en	The tax should be calculated by multiplying each taxable amount by the corresponding flat-rate set-off percentage.
sl	Davek se obračuna tako, da se pomnoži vsako davčno osnovo za ustrezen pavšalni odstotek kompenzacije.

en	graph 1, of Law no. 724 of 1994.
sl	zakona št. 724 z 1994).

en	Line VO23, box 1 must be crossed by partnerships, by limited-liability companies and by cooperatives which qualify as agricultural enterprises as provided for by article 2 of Legislative Decree no. 99 of 29 March 2004 and which intend to communicate the revocation of the option to calculate income pursuant to article 32 of the TUIR (Consolidated Income Tax Act).
sl	V vrstici VO23 morajo kvadratek 1 označiti partnerstva, družbe z omejeno odgovornostjo in zadruge, ki so opredeljene kot kmetijska podjetja v skladu z 2. členom uredbe z zakonsko močjo št. 99 z dne 29. marca 2004 in nameravajo posredovati preklic odločitve za opredelitev dohodka v skladu z 32. členom TUIR.

en	3) Incorporation of the controlling company by a company participating in group payment Resolution no. 367/E of 22 November 2002 provides instructions about this case (so-called inverse merger) for the filing of the VAT return by the incorporated company ex controlled.
sl	Z resolucijo št. 367/E z dne 22. novembra 2002 so bila dana navodila glede tega primera (obratna spojitev) za predložitev napovedi DDV s strani pripojitvene bivše kontrolirane družbe.

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

en	Line VO25, box 1 must be crossed by taxpayers who have made use of the entitlement to calculate income in the ordinary manner in relation to connected agricultural activities.
sl	Vrstico VO25, kvadratek 1 označijo zavezanci, ki so uveljavljali pravico do določanja prihodkov na navaden način za povezane kmetijske dejavnosti.

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	Treba je opozoriti, da morajo družbe, ki so izstopile iz skupine zaradi prenosa nadzora med letom, za namen navedbe morebitnega dobropisa, ki je dospel kasneje in zanj želijo zahtevati poplačilo ali ga obračunati kot odbitek ali nadomestilo, izpolniti vrstice VX4, VX5 in VX6.

en	The relative total is the difference between line 1 and the sum of lines 4 and 5 and must be in cluded in line VE32.
sl	Višina se doseže z razliko med vrstico 1 in naslednjimi vrsticami 4 in 5, morajo biti zajete v vrstico VE32.

en	Instead, taxpayers performing both taxable and exempt activities with separate accounts shall include the form concerning the exempt activity performed in their return, too.
sl	Zavezanci, ki opravljajo tako obdavčene dejavnosti kot dejavnosti, ki so ločeno vodene, morajo v napoved vnesti tudi obrazec, ki zadeva dejavnost oproščeno davka.

en	• field 2, the code corresponding to the following subjective conditions: "1" company that already as from 31 December 2012 was taking part in a group VAT payment procedure; "2" company that already as from 31 December 2012 was adhering to a group VAT payment procedure and which during 2013, as assignee, carried out extraordinary operations with subjects outside the group (for example incorporation by the controlled company of a company outside the VAT group); "3" company which as from 31 December 2012 was not participating in a group VAT payment procedure; "4" company which as from 31 December 2012 was not participating in a group VAT payment procedure and which during 2013, as assignee, carried out extraordinary operations with subjects outside the group;
sl	• polje 2, številka, ki ustreza naslednjim subjektivnim situacijam: "1" družba, ki je že 31. decembra 2012 sodelovala v postopku plačila DDV skupine; "2" družba, ki je že 31. decembra 2012 pristopila k plačilu DDV za skupino in je v teku leta 2013 kot upravičenec izvedla izredne posle s subjekti zunaj skupine (npr. pripojitev kontrolirane družbe družbe zunaj skupine DDV); "3" družba, ki je že 31. decembra 2012 sodelovala v postopku plačila DDV skupine; "4" družba, ki 31. decembra 2012 ni sodelovala v postopku plačila DDV skupine in ki je v teku leta 2013 izvedla kot upravičenec izredne posle s subjekti zunaj skupine;

en	Box 2 must be crossed by taxpayers who since 2013 waived the renouncement of the exemption regime.
sl	Kvadratek 2 morajo izpolniti zavezanci, ki so od leta 2013 preklicali odpoved režima oprostitve.

en	This regime, which is governed by article 34bis, states that tax owed is to be calculated by applying a percentage of flat-rate deduction of 50 percent to the tax relative to taxable operations carried out (cp. instructions for completing lines VF30 and VF57).
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	Presidential Decree no. 322 of 1998 does not establish a deadline for delivery of the return to the intermediaries, who must then send it electronically.
sl	Odlok predsednika republike št. 322 z 1998 ne predvideva roka za predložitev napovedi posrednikom, ki morajo potem poskrbeti za elektronski prenos, ampak se določi samo rok, do katerega morajo biti napovedi elektronsko predložene Agenciji za Prihodke.

en	On the other hand, on the basis of access rights issued with suitable meters or computer-based ticket offices, these subjects may certify the considerations for entrance to or occupation of the venue and thus the considerations for participating in the entertainment and for the other activities subject to the tax on entertainment.
sl	Ti subjekti potrjujejo, preko naslova dostopanja , ki se emitirajo preko ustreznih merilcev ali avtomatskih prodajaln kart, plačilo za vstop ali zasedeno mesto, torej udeležba pri zabavi in plačilo drugih dejavnosti, ki so podvržene davku na zabavo.

en	The relative amount must be taken from the register of considerations referred to in article 24, in which the gross margins distinguished per rate must be recorded at each periodic payment.
sl	Višina se povzame iz registra plačil v skladu s 24. členom, kjer morajo biti zabeležene ob vsakem obdobnem izplačilu bruto marže ločene po davčnih stopnjah.

en	When the three-year period in the ordinary regime is completed they opt, starting from 2013, for the simplified accounting regime provided for by article 27, paragraph 3, of Decree Law no. 98 of 2011.
sl	Po zaključenem triletnem obdobju obveznega vztrajanja v običajnem režimu so od leta 2013 izbrali računovodski režim z olajšavami v skladu s 3. odstavkom, 27. člena zakonskega odloka št. 98 iz leta 2011.

en	For victims of the aforementioned extortion demands, article 20, paragraph 2 of Law no. 44 of 23 February 1999 makes provision for a three-year extension of the expiry terms for fiscal obligations which fall within one year of the date of the relevant crime.
sl	Za žrtve tovrstnih izsiljevalskih zahtev 2. odstavek 20. člena zakona št. 44 z dne 23. februarja 1999 odreja triletno podaljšanje roka za plačilo davčnih obveznosti, ki spadajo v obdobje enega leta od datuma škodnega dogodka, kar ima posledice tudi za podaljšanje roka za predložitev letne davčne napovedi.

en	Limited liability companies (SRL) 37.
sl	Družbe z omejeno odgovornostjo 37.

en	On the other hand, the VAT on general expenses (because such expenses are not related to the transactions falling within the special regime), according to the explanations contained in Circular letter no. 177/E of 22 June 1995, must be deducted according to the general rules.
sl	Glede na to, da se splošni stroški ne nanašajo na posle, ki spadajo v poseben režim,se po pojasnilih, ki jih vsebuje okrožnica št. 177/E z dne 22. junija 1995, zahteva odbitek davka po splošnih pravilih.

en	For further clarifications and details concerning the provisions introduced by article 10 of Decree Law no. 78 of 2009, see the ordinance issued by the director of the Revenue Agency on 21 December 2009 and Circular no. 57 of 23 December 2009 and no. 1 of 15 January 2010.
sl	Za pojasnila in poglobitve glede določil, ki jih uvaja 10. člen zakonskega odloka št. 78 z 2009, glej odločbo direktorja Agencije za Prihodke z dne 21. decembra 2009 in okrožnice št. 57 z dne 23. decembra 2009 in št. 1 z dne 15. januarja 2010.

en	In this section, the so-called mixed agricultural businesses (article 34, paragraph 5) must also indicate the sales of goods that are different from those from the agricultural or ichthyic sectors referred to in Table A enclosed with Presidential Decree 633/72, as well as any services carried out, that fall outside the sphere of application of article 34-bis.
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	Parts VT and VX must also be completed in order to summarize the data concerning the subjects participating in the operation; - in the form concerning the assignor all the parts concerning the activity performed must be completed by reporting the data concerning the operations performed by the same taxpayer until the last month or quarter ended before the date of the extraordinary operation or the substantial subjective transformation.
sl	Izpolnijo se tudi preglednice VT in VX za povzemanje podatkov o subjektih, ki so udeleženi v poslu; - v obrazcu subjekta prosilca se izpolnijo vse preglednice za dejavnost, ki jo le-ta izvaja s tem, da so zajeti podatki izvedenih poslov do zadnjega meseca ali tromesečja, ki se zaključi pred dnem izrednega posla ali preoblikovanja.

en	In case of mergers, divisions, conferring of company or other extraordinary operations or substantial subjective transformations, the declarant (incorporating, beneficiary, conferring company etc.) must produce, in addition to one (or more) forms for the indication of his/her data, also one (or more) forms for the indication of the data concerning the other subjects participating in the transformation (see paragraph 3.3 "Taxpayers with extraordinary operations").
sl	V primeru spojitve, odcepitve, vložka v podjetje ali v primeru drugih izrednih poslov ali večjega preoblikovanja prijavitelj (pripojena družba, družba koristnica, družba podeljevalka, itd.) mora poleg enega (ali več obrazcev) predložiti za navedbo lastnih podatkov, tudi en (ali več obrazcev) za navajanje podatkov o subjektih, ki so udeleženi v preoblikovanju (glej odstavek 3.3.

en	To calculate the total gross margin and to carry the data forward to part VE, refer to the instructions for completing Form B contained in the Appendix under "Used goods".
sl	Za izračun skupne bruto marže za vnos podatkov v preglednico VE glej navodila za izpolnjevanje preglednice B, ki jo vsebuje priloga k postavki "Rabljena sredstva".

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

en	Supplementary tax payments made during 2013 must not be included, only those relating to previous years;
sl	Ne vnesejo se integrativna plačila davka izvedena v letu 2013, ampak za predhodna leta;

en	Line VL10 must only be completed by taxpayers who during 2013 participated in a group VAT payment procedure and who under the provisions of the last paragraph of article 73 as amended by Law no. 244 of 2007 may not include in the VAT group the credit surplus deriving from the fiscal period preceding the year in which it joined the group VAT payment procedure.
sl	Vrstico VL10 izpolnijo samo subjekti, ki so v letu 2013 sodelovali v postopku izplačila DDV skupine in na podlagi zadnjega odstavka 73. člena, spremenjenega z zakonom št. 244 z 2007, ne morejo se stekati v skupino DDV presežek terjatve, ki izhaja iz predhodnega davčnega obdobja pristopa k postopku skupine.

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, art. 74) and finally, in respect of any residual amount, from the total tax due in terms of the adjustment when the annual return is made by the subjects referred to in article 7 of Presidential Decree no. 542 of 14 October 1999.
sl	V primeru, da zavezanci, ki plačujejo mesečno ali trimesečno 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	For the purposes of taking into account the provisions illustrated above when completing the return relative to the year in which the right to the deduction was exercised, it is above all necessary to include in VF, corresponding to the different applicable rates, the purchases in respect of which the tax became payable in previous years but which were recorded in terms of article 25 in the year to which the General VAT return refers.
sl	Za upoštevanje zgoraj prikazanih določil za izpolnjevanje napovedi za leto, ko se je izvajala pravica do odbitka, je potrebno predvsem ponovno povzeti v preglednici VF glede na davčne stopnje nakupe za katere je davek zapadel v plačilo v prejšnjih letih, ampak niso bili zabeleženi v skladu s 25. členom na katerega se nanaša letna napoved.

en	To facilitate the completion of the return by these taxpayers, Prospectuses 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	Line VK36 if the controlled company left the group after making the payment on account, the part thereof which the controlling company has re-credited to the controlled company, must be set out in this line.
sl	Vrstica VK36 v primeru, da je kontrolirana družba izstopila iz skupine po plačilu akontacije se v vrstico navede del slednje, ki ga je kontrolna družba ponovno knjižila v dobro kontrolirani družbi.

en	In the special case of a taxpayer discontinuing his or her business in the course of the year 2013 (with consequent closing of the VAT number) and resuming the same or another business in the course of the same year (opening a new VAT number), the taxpayer in question must file one single VAT return consisting of: - the front cover, which must report the VAT number of the last activity practiced in the
sl	V posebnem primeru, ko zavezanec v teku leta 2013 preneha z dejavnostjo (s posledičnim izbrisom identifikacijske številke DDV) in je v istem letu začel z enako ali drugo dejavnostjo (s tem da odpre nova identifikacijska številka) mora v namene DDV predložiti enotno napoved, ki sestoji iz: - naslovne strani na kateri mora biti navedena v matičnem delu identifikacijska številka

en	Internal changeovers of goods related to retail activities under art. 24, par. 3 (activities for which VAT is paid according to the so-called rate breakdown method) to other activities are not subject to taxation and shall be reported in line VE38.
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	5 Gross margin relative to non-taxable transactions that make up the ceiling (VE30) 6 Difference between the considerations to be included in line VE32 [line1 - (line 4 + line 5)]
sl	5 Bruto marže za neobdavčene posle, ki sestavljajo plafon (VE30) 6 Razlika v plačilih, ki se zajame v vrstico VE32 [vrstica 1 - (vrstica 4 + vrstica 5)]

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

en	line VF31, column 2, must be specified;
sl	ki je označen v vrstici VF31, stolpec 2;

en	Indicate the excess amount paid in comparison with the amount to pay resulting from line VX1.
sl	Navedite preveč plačani znesek glede na znesek, ki ga je treba plačati in izhaja iz vrstice VX1.

en	If the taxpayer on the other hand conducts several activities with separate accounts as provided for by article 36 or if during the fiscal year, mergers, divisions or other extraordinary operations, i.e. substantial transformations (inheritance, transfer of the business, etc.) have taken place, the same number of forms must be submitted and copies of section 1 completed as there are separate activities, i.e. companies participating in the merger, division, etc., while section 2 must be completed once only for each subject, indicating the summary of the details for each subject.
sl	Če pa zavezanec opravlja več dejavnosti z ločenim računovodstvom v skladu s 36. členom ali če je v davčnem letu prišlo do prevzemov, odcepitev ali drugih izrednih poslov ali večjih preoblikovanj subjektov (dedovanje, prenos podjetja, itd.) je treba predložiti toliko obrazcev in izpolniti toliko razdelkov 1 kolikor je ločenih dejavnosti ali subjektov, ki sodelujejo pri prevzemu, odcepitvi,itd., medtem ko se razdelek 2 izpolni samo enkrat za vsak subjekt in se navede povzetek podatkov.

en	As a result of the provisions of art. 1, paragraphs 53 to 57 of Law no. 244 of 2007, as of 2008, any tax credits indicated in part RU may be
sl	V skladu s 1. členom, odstavki od 53 do 57 zakona št. 244 z 2007 od leta 2008, sedavčne terjatve navedene v preglednici RU lahko

en	Form filled in incorrectly according to the administrative regulations.
sl	Napoved ni bila izdelana v skladu z odobrenim obrazcem z upravno odločbo.

en	The part is reserved for taxpayers who intend to use the annual tax credit to offset amounts of over 15,000 euros and who in accordance with the provision of article 10, paragraph 7 of Decree Law no. 78 of 01 July 2009, implemented with amendments by Law no. 102 of 03 August 2009, may have the return signed by the body appointed to carry out the accounting audit instead of affixing the stamp of approval.
sl	Preglednica je namenjena subjektom, ki nameravajo kompenzirati letno terjatev Ddv za zneske, ki presegajo 15.000 eur in ki na podlagi določil 10. člena, 7. odst. zakonskega odloka št. 78 z dne 01. julija 2009, spremenjenega s spremembami zakona št. 102 z dne 03. avgusta 2009 lahko kot alternativna možnost potrdila ustreznosti podpiše izjavo pooblaščeni organ za izvajanje računovodskega nadzora.

en	ded together, resulting from section 3 of part VL of each form.
sl	rani saldo, ki izhaja iz razdelka 3. v preglednici VL vsakega obrazca.

en	As regards VAT application in the year following the extraordinary operation or substantial transformation, the total business turnover of the tax year in which the operations resulting from the various forms included in the return, must be considered.
sl	V namene DDV v letu po izrednem poslu ali večjem preoblikovanju je potrebno upoštevati skupni poslovni promet v davčnem letu v katerem je prišlo do posla, ki izhaja iz različnih modulov iz katerih je sestavljena napoved.

en	As specified in circular letter no. 84 of 12 March 1998 owing to the particularity of the problems involved and the checks to be carried out, only the offices of the Revenue Agency can grant this type of refund.
sl	Kot določa okrožnica št. 84, z dne 12. marca 1998, za izplačilo tovrstnih povračil poskrbijo izključno uradi za prihodke zaradi posebnosti primera in zaradi potrebnih preveritev.

en	In line VE32 in relation to the non-taxable transactions, which do not contribute to the formation of the ceiling detail of the following must be provided; - the transfers relating to goods in transit or deposited in places subject to customs control; - transfers to subjects domiciled or resident outside the European Community referred to in para
sl	V vrstico VE32 kar zadeva neobdavčene posle, ki ne prispevajo k oblikovanju plafona se navede predvsem: - cesije za sredstva v tranzitu ali deponirana na krajih, ki so pod carinskim nadzorom; - cesije subjektom z domicilom ali stalnim prebivališčem zunaj EU v skladu z 38-quater.

en	In cases of withdrawal of a controlled company from the group in the course of the year or in cases of control termination in the course of the year, part VH shall report both the debts and the credits transferred and the results of the periodical liquidations performed, including any payment on account to be indicated in line VH13 after these events; in part VK also section 3 must be filled in to report the data concerning the control period.
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 taxpayer shall therefore verify proper compliance with the above mentioned obligations by the intermediary, reporting any non-fulfilment to the Revenue Agency Office and, if necessary, contact another intermediary for the electronic filing of the return to avoid the non fulfilment of the obligation to file the return.
sl	Zavezanec mora preveriti, ali je posrednik točno upošteval obveznosti pri izpolnjevanju in opozoriti Urad Agencije za Prihodke na morebitne pomanjkljivosti ter se morebiti obrniti na drugega posrednika za elektronsko posredovanje napovedi, da ne bi prišlo do kršenja ali opustitve pri napovedi.

en	Box 4 must be crossed by taxpayers who, starting from 2013, waived the option for the application of tax in the ordinary manner (see Appendix under the entry "Agriculture").
sl	Kvadratek 4 označijo zavezanci, ki so od leta 2013 preklicali opcijo za uporabo davka na navadne načine (glej Dodatek , postavka "Kmetijstvo").

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

en	Furthermore, in this line, positive or negative variations in tax, recorded in the year 2013 and relative to operations recorded in previous years, must be indicated.
sl	V vrstici morajo biti navedene spremembe v povečanje in zmanjšanje samega davka, registriranega v letu 2013 in posli registrirani v predhodnih letih.

en	Companies use the eServices exclusively through the appointed agents and/or operators appointed to act in their name and on their behalf according to the procedures illustrated above.
sl	Gospodarske družbe dostopajo do e-storitev vedno prek pooblaščenih zastopnikov in/ali pooblaščenih izvajalcev, ki opravljajo delo v imenu in za račun teh družb na zgoraj opisani način.

en	It is pointed out that the amounts indicated in the aforesaid lines must include payments made in relation to motor vehicles registered during 2013 but which were sold in subsequent years (for example vehicle registrations for the attainment of company objectives, see circular no. 52 of 2008).
sl	Zneski, navedeni v omenjenih vrsticah morajo zajemati izvedena vplačila v zvezi z registriranimi osebnimi vozili v letu 2013, ki je predmet odstopa v naslednjih letih (primer registriranje za doseganje ciljev podjetja, glej okrožnico št. 52 v 2008).

en	Field 4 indicate the total amount of transfers of depreciable goods and of internal transfers both exempt from VAT.
sl	V polje 4 navedite vrednost cesije sredstev, ki se amortizirajo in interne prehode, ki so oproščeni davka.

en	If the taxpayer uses the aforementioned tax credits in set off using the F24 payment form, in part VH the results of periodic payments and the amount of the payment on account must be indicated without taking this set off into account.
sl	Če zavezanec uporablja omenjene davčne dobropise za kompenziranje s plačilnim obrazcem F24 se v preglednico VH navedejo podatki o obdobnem izplačilu in znesek akontacije brez upoštevanja izvedene kompenzacije.

en	If the taxpayer reverts to the ordinary regime, the line must be completed in the return applying to the year in which this occurred, indicating the adjustment of the deduction net of the part already used (if any) to reduce the payments still owed for the adjustment made upon adopting the regime.
sl	V primeru prehoda na navaden režim mora biti vrstica izpolnjena v napovedi za leto v katerem je prišlo do tega tako, da se navede popravek neto morebiti že uporabljenega dela olajšave z zmanjšanjem dolgovanih obrokov za popravek vstopa v režim.

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

en	Line VW22 indicate the amount of deductible tax surpluses relating to the first three quarters of 2013, used in set off by the controlling company with form F24 up to the date of presentation of the annual return.
sl	V vrstico VW22 se navede znesek odbitnih presežkov za prve tri mesece v letu 2013, ki se uporabljajo za kompenziranje s strani kontrolne družbe z obrazcem F24 do datuma predložitve letne napovedi.

en	Therefore, returns filed through a post office shall be considered compiled on a form that does not comply with the approved one and, consequently, a penalty ranging from 258 to 2,065 euros shall be applicable pursuant to art. 8, paragraph 1, of Legislative Decree no. 471 of 1997 (cp. Circular Letter no. 54/E of 19 June 2002).
sl	Napovedi, ki so predložene preko poštnega urada se šteje, da so izdelane na obrazcih, ki ne ustrezajo odobrenemu obrazcu in se zato kaznujejo z denarno kaznijo od 258 eur do 2.065 eur v skladu z 8. členom, 1. odstavek zakonodadajnega odloka št. 471 z 1997.

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 (art. 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	In the case of settlement of the use of the ceiling beyond the available limit by means of a request to raise the ceiling as provided for by article 26, for deduction purposes, the taxable amount and the tax resulting from the invoice issued by the supplier or service provider must be indicated in part VF in the line corresponding to the tax rate applied and, consequently, the amount of the invoice previously issued under a non-taxable regime must not be indicated in line VF13.
sl	V primeru ureditve ob uporabi okvirja, ki presega prostor, ki je na voljo, s pomočjo zahteve za spremembo s povečanjem, skladno s 26. členom, je treba za namene odbitka navesti obdavčljive osnove in davke, ki izhajajo iz računa, ki ga je izdal dobavitelj ali izvajalec, v preglednici VF v ustrezni vrstici za uporabljeno osnovo, zato posledično zneska predhodno izdanega računa, ki ga je izdal dobavitelj v okviru sistema davčne oprostitve, ni potrebno navesti v vrstici VF13.

en	Such purchases must also be indicated next to the respective tax rates in lines from VF1 to VF12, for the sole purpose of the calculation of the deductible amount.
sl	Taki nakupi se navedejo tudi glede na davčne stopnje v vrsticah od VF1 do VF12 samo za določanje odbitnega davka.

en	Pursuant to art. 35, paragraph 6-ter of Decree Law no. 223 of 04 July 2006, converted by Law no. 248 of 04 August 2006, the aforesaid annual limit is raised to one million Euro with regard to subcontractors at least 80% of whose turnover was accounted for by services provided to fulfil subcontracting agreements (see field 5).
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 polje 5).

en	ADJUSTMENTS TO DEDUCTIONS (ARTICLE 19-BIS2) (Part VF - Line VF56)
sl	ČLEN) (Preglednica VF - Vrstica VF56)

en	The relative amount is the difference between the aggregate amount of the considerations (the sum of lines 10 and 11) and the sum of lines 14 and 17.
sl	Znesek, dosežen iz razlike med skupnim zneskom plačil (vsota vrstic 10 in 11) in vsoto vrstic 14 in

en	• fifty percent of the amount from line VE26 if in line VF30 box 6 has been crossed, reserved for taxpayers who perform travelling shows as well as other performers of entertainment activities indicated in table C annexed to Presidential Decree no. 633 of 1972 whose volume of business during the previous year did not exceed 25,822.84 euros, benefiting from the special regime governed by article 74-quater, firth paragraph (see Appendix under "Activities in the entertainment field");
sl	• petdeset odstotkov zneska, v vrstici VE26, če so v vrstici VF30 označili kvadratek 6 subjekti, ki izvajajo potujoče predstave ter tisti, ki izvajajo druge dejavnosti predstav, naveden v tabeli C priložene odloku predsednika republike št. 633 z 1972, ki so v predhodnem letu imeli poslovni promet, ki ne presega 25.822,84 eur, katerim je namenjen poseben režim, ki ga ureja 74-quater člen, peti odstavek (glej dodatek k postavki "Dejavnost zabavništva in prireditev");

en	This communication can be found in the "Receipts" section of the site http:/ /telematici.agenziaentrate.gov.it, where receipts are available for all returns filed.
sl	Tovrstno obvestilo je na ogled v Razdelku "Potrdila" na spletni strani http://telematici.agenziaentrate.gov.it v katerem je za vsako pošiljko na voljo ustrezno potrdilo.

en	The difference resulting from the comparison between the two measures of deduction, as calculated above, must be included as an increase or decrease in the final amount specified in the current line.
sl	Razlika, ki nastane iz primerjave med obema višinama odbitka kot sta bili zgoraj izračunani mora biti zajeta v plus ali minus morebitnega zneska, navedenega v tej vrstici.

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, gross of VAT, subdivided among the various rates applied; - in line 21 indicate the considerations relating to all the non-taxable transactions carried out, which do or do not contribute to the formation of the ceiling; - in line 22 indicate the gross margins, relating to the taxable transactions, on the basis of the rates applied.
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	Other associations and institutes 40.
sl	Druge ustanove in zavodi 40.

en	The section is included in order to calculate admissible deductible VAT. Taxpayers that have implemented specific types of operations or that operate in specific fields of activity must indicate the method used to calculate the tax by crossing the box provided in line VF30, even in the absence of data to enter in the relevant section.
sl	Subjekti, ki so izvajali posebne vrste poslov ali ki delujejo na posebnih sektorjih dejavnosti morajo navesti uporabljeno metodo za določanje davka tako, da označijo ustrezni kvadratek v vrstico VF30 tudi če ni podatkov, ki se vnesejo v ustrezni razdelek.

en	It is pointed out that the box is reserved for taxpayers who have not made purchases pertaining to such operations.
sl	Kvadratek je namenjen zavezancem, ki so opravili nakupe za tovrstne posle.

en	The transferring savings management institution must indicate in lines from VD2 to VD21: - column 1, the tax code of the transferee; - column 2, the amount transferred.
sl	Družba za upravljanje cedent mora v vrsticah od VD2 do VD21 navesti: - stolpec 1, davčna številka subjekta cesionarja; - stolpec 2, odstopljeni znesek.

en	• installing applications and computer settings;
sl	• namestitev programov in nastavitev dostopne točke;

en	For these subjects the tax due is determined (by way of a difference) applying the flat rate deduction of 50% to the tax relative to the taxable transactions recorded or subject to being recorded during the period (see instructions for completing lines VF30 and VF57).
sl	Za te subjekte se davek določa glede na razliko tako, da se aplicira pavšalni odbitek 50% od davka za registrirane obdavčene posle ali so podvrženi registraciji v določenem obdobju (primerjaj navodila za izpolnjevanje vrstic VF30 in VF57).

en	With reference to the case of request for refund of excess tax payments, it is pointed out that the amount of such excess payments, to be indicated in the corresponding line in section III of part RX in the UNICO (Personal Income Tax Return) 2014 form, or in line VX4 if the VAT return is submitted independently, must be included in line VX4, field 1.
sl	V zvezi s to zadnjo predpostavko zahteve vračila presežnega plačila pojasnjujemo, da se višina tega presežka navede v ustrezni vrstici oddelka III razpredelnice RX v obrazcu UNICO 2014, oziroma v vrstici VX4 ob predložitvi samostojne davčne napovedi za DDV, upoštevati pa ga je treba v polju 1 vrstice VX4.

en	Code 5 - Article 30, paragraph 3, Non-taxable operations Code 5 must be indicated in the case of refunds requested by taxpayers in accordance with article 30, paragraph 3, letter d), who during 2013 carried out mainly non-taxable operations as provided for by articles 7 to 7-septies.
sl	Šifro 5 morajo navesti davčni zavezanci, ki zahtevajo povračilo v skladu s črko d) 3. odstavka 30. člena, ki so v letu 2013 izvedli pretežno transakcije, ki niso predmet obdavčitve skladno s členi od 7. do 7-septies.

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), except for cases of incorporation by one company belonging to a VAT group of a company outside the group itself (see paragraph 3.3, letter a), line VX1 must indicate the total amount payable resulting from the difference between the sum of the amounts payable indicated in line VL38 and the sum of the credit amounts indicated in lines VL39 and VL40 deriving from each entity taking part in the transformation in their own part VL.
sl	V primeru večjega preoblikovanja subjekta, ki imajo za posledico izpolnjevanje več oddelkov 3 razpredelnice VL (tj., po en oddelek 3 za vsakega udeleženca v preoblikovanju), razen za vključitev v družbo, ki je del skupine DDV za družbe izven same skupine (gl. točko A poglavja 3.3), mora biti v vrstici VX1 naveden skupni znesek, ki izhaja iz razlike med vsoto zneskov, ki se plačujejo, iz vrstic VL38, in vsote zneskov dobropisa, navedene v vrsticah VL39 in VL40, pridobljenih za vsakega udeleženca v preoblikovanju, v posamezni razpredelnici VL.

en	If the bankruptcy proceedings have started in the period between 1st January 2014 and the deadline established by the law for the filing of the VAT return form concerning 2013, and if this return is not considered as filed by the taxpayer that has gone bankrupt or has been subject to forced administrative liquidation, said return must be filed by the official receivers or court-appointed liquidators within the ordinary terms, i.e. within four days from nomination if this term expires after the ordinary filing term.
sl	V posebnem primeru, da stečajni postopek začne v obdobju od 01. januarja 2014 do konca zakonskega roka zapadlosti za predložitev letne napovedi DDV za leto 2013 in napoved ni predložil zavezanec v stečaju ali v prisilni poravnavi, morajo to napoved predložiti stečajni ali likvidacijski upravitelji v običajnih rokih ali v štirih mesecih od imenovanja če ta zadnji rok zapade po navadnem roku za predložitev.

en	companies that have participated in group VAT payments, the amount to indicate is the difference between the amounts indicated in lines VL38 and VL40.
sl	subjekti, ki so sodelovali pri izplačilu DDV za skupino, znesek, ki ga je potrebno navesti, izračuna kot razlika zneskov iz vrstic VL38 in VL40.

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 VF - PASIVNI POSLI IN ODBITNI DDV Preglednica sestoji iz štirih razdelkov: 1) Višina nabav, ki se izvedejo na državnem ozemlju, nabave v Skupnosti in uvozi; 2) Skupaj nabave in uvozi, skupaj davek, nabave v Skupnosti, uvozi in nabave iz San Marina; 3) Določanje odbitnega Ddv; 4) Odbitni ddv.

en	In line VD56, that part of the amount in line VD53 which remains after the uses indicated in lines VD54 and VD55 should be indicated.
sl	V vrstici VD56 se navede del zneska iz vrstice VD53, ki je ostal po uporabi navedeni v vrsticah VD54 in VD55.

en	not obliged to submit return (if the return is submitted in any case, complete line VF33)
sl	oprostitev predložitve napovedi (v primeru, da se napoved vseeno predloži, se izpolni vrstica VF33)

en	Both controlling and controlled companies that have benefited from the provisions of art. 73, last paragraph, and Ministerial Decree of 13 December 1979 and subsequent amendments during the year to which the return refers, must complete this same form, established for taxpayers in general, to report their own details and the balances transferred to the group.
sl	Tako kontrolne družbe kot kontrolirane družbe, ki so za leto na katero se nanaša napoved uporabljale določila v skladu s 73. členom, zadnji odstavek, in ministrski odlok z dne 13. decembra 1979 in naslednje spremembe, morajo izpolniti isti obrazec, kot je predvideno za osebne podatke zavezancev za uporabo lastnih podatkov in salda prenesenega na skupino.

en	In order to determine the overall amount of the adjustments to be indicated in the return refer to prospectus D in the Appendix (see "Adjustments to deductions ").
sl	Za določanje skupnega zneska popravkov, ki se navede v napovedi je bila vnesena v Dodatek posebna razpredelnica D (glej v postavki "Popravki odbitka").

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 2013, the calculation of VAT and income in the ordinary manners as provided for by article 78, paragraph 8 of Law no. 413 of 30 December 1991, as amended by art. 62, paragraph 1, letter a) of Decree Law no. 331 of 1993.
sl	Vrstica VO31, kvadratek 1 izpolnijo izključno sindikalna in strokovna združenja, ki delujejo na področju kmetijstva, ki obvestijo, da so v letu 2013 določili DDV in dohodek na navaden način v skladu s 78. členom, 8. odst., zakona št. 413 z dne 30. decembra 1991, spremenjenega na podlagi 62. člena, 1. odst., črka a) zakonskega odloka št. 331 z 1993.

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

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 art. 23 or in the considerations register as par art. 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	It must also submit to the territorially competent collection agency the guarantees provided by the individual companies participating in the group relative to their own credit surpluses set off and the guarantees provided by the controlling company for any group credit surplus set off.
sl	Poleg tega mora krajevno pristojni agenciji za pobiranje davkov izročiti jamstva posameznih podjetij, ki sodelujejo pri izplačilu za skupino, v zvezi s svojimi poravnanimi presežki dobropisov in jamstvo s strani matične družbe za morebitne kompenzirane presežke dobropisov skupine.

en	Agricultural activity under regime according to article 34 Connected agricultural activity under regime according to article 34-bis
sl	Kmetijska dejavnost v režime 34. člen Povezana kmetijska dejavnost v režimu 34bis.

en	Therefore, if a non resident taxpayer in the same tax year performs transactions in Italy both through a tax representative and with direct identification, the annual filing obligation must be fulfilled by the taxpayer on the date of filing the return by means of one single return consisting of several forms in relation to the institutes that the non resident taxpayer has used throughout the year.
sl	V primerih, kjer subjekt nerezident v istem davčnem letu opravi posle v Italiji ali preko davčnega predstavnika, ki se je neposredno identificiral, upoštevajoč edinost davčnega subjekta, mora biti obveznost letne napovedi opravljena s strani subjekta, ki posluje na dan predložitve napovedi preko edine napovedi, ki sestoji iz več obrazcev v zvezi z ustanovami, kjer je subjekt nerezident uveljavljal v teku leta.

en	VE Sec. 1 Contributions to consortia with set-off percentages
sl	Vložki za konzorciji z odstotki kompenzacije

en	The taxpayer must therefore refer to the instructions already set out in respect of industrial gold, for the completion of the annual return.
sl	Glej že omenjena navodila za industrijsko zlato tudi kar zadeva izpolnjevanje obrazca letne napovedi.

en	riod; see resolutions nos. 4/DPF of 2008 and 56/E of 2011); - line VX5 must be completed to indicate the amount to be used in set off using the F24
sl	2008 in 56/E iz leta 2011); - izpolnitev vrstice VX5 z navedbo zneska, ki se uporablja za izravnavo v obrazcu F24.

en	Where the goods drawn were the object of prior purchase without payment of the tax by the same person who draws them, and if the drawing from the deposit occurs in the same tax period in which the deposit or the purchase of the good guarded in the deposit was made, the taxable amount and the related tax must be indicated exclusively in lines from VF1 to VF12.
sl	V primeru, da so bila dvignjena predhodno kupljena sredstva brez plačila davka s strani istega subjekta, ki jih je dvignil, če je do dviga iz skladišča prišlo v istem davčnem obdobju, ko je bil izveden vnos ali nakup hranjenega deponiranega sredstva morajo biti davčna osnova in davek navedeni izključno v vrsticah od VF1 do VF12.

en	• at any Revenue Agency Office, providing an identity document and completing an authorisation application form.
sl	• pri katerem koli uradi ob predložitvi osebnega dokumenta in izpolnitvi zahtevka za

en	It is pointed out that the total amount of periodic payments is derived from the sum of VAT data included in the column "Debit amounts paid" of the "Treasury Section" of the F24 payment forms, even if not actually paid following set off with credits relating to other taxes (also VAT), contributions and premiums, for which the following tax codes have been used:
sl	Skupna višina obdobnih plačil izhaja iz vrste podatkov DDV vnesenih v stolpec "Plačani zneski v breme" "Razdelka državne blagajne" plačilnih obrazcev F24, čeprav niso bili dejansko plačani po kompenzaciji s terjatvami za druge dajatve (ali tudi DDV), prispevki in premije, za katere so bile uporabljene številke za dajatve:

en	Any balance arising in the annual return must be indicated in line VL32 if a credit arises or in line VL33 if a debit arises.
sl	Morebitna poravnava, ki izhaja namesto letne napovedi se navede v vrstico VL32, če gre za terjatev ali v vrstico VL33, če gre za obveznost.

en	In terms of the provisions of article 20, these relate to the transfers of depreciable goods and internal transfers as referred to in article 36, final paragraph.
sl	Ker gre, kot je določeno z 20. členom za cesije sredstev, ki se amortizirajo in za notranje prehode v skladu s 36. členom, zadnji odstavek.

en	put amount paid" in the "Treasury section" of the F24 payment forms for which the tax codes have been used relative to periodic payments, even if not actually paid, due to set offs with credits relative to other taxes (or also to VAT), contributions and premiums.
sl	"Plačani dolgovani zneski" "Razdelka državne blagajne" plačilnih obrazcev F24 za katere so bile uporabjene številke za dajatve za obdobna plačila, čeprav niso bili dejansko plačani po kompenzaciji s terjatvami za druge terjatve (ali tudi DDV), prispevki in premije.

en	• those enrolled in the register of business consultants, accountants, commercial experts
sl	• ekonomisti, računovodje in strokovnjaki ekonomisti ter svetovalci za delo;

en	• the amount from VF52 if in line VF30 box 8 has been crossed, reserved for agricultural producers who have applied the special regime governed by article 34.
sl	• znesek v vrstici VF52, če je bil v vrstici VF30 označen kvadratek 8, namenjen kmetovalcem, ki so uporabljali poseben režim, ki ga ureja 34.člen.

en	Therefore, in such cases, line VF57 must indicate the amount referred to in VF24.
sl	V takih primerih morajo biti v vrstici VF57 označeni znesek v skladu z vrstico VF24.

en	Field 2 indicate the total amount of the tax on taxable operations deriving from the sum of the amounts shown in line VE26 of all the forms comprising the return.
sl	Polje 2 navedite skupno višino davka za obdavčljive posle, ki izhajajo iz skupnega seštevka zneskov v vrstici VE26 vseh obrazcev iz katerih sestoji napoved.

en	Line VL2 indicate the amount from line VF57.
sl	Vrstica VL2 navedite znesek v vrstico VF57.

en	• field 5, the total of the refund stock during the year ascribable to each company in the group;
sl	• polje 5, skupi znesek deležev medletnega povračila za vsako družbo skupine;

en	The intermediaries reported in art. 3, par. 3, Presidential Decree no. 322 of 22 July 1998 and subsequent amendments, are required to electronically forward to the Revenue Agency, using the Entratel, electronic service, both the returns prepared by them on behalf of the declarant and the statements prepared by the taxpayer for which they have taken on the obligation of electronic filing.
sl	št. 322 z dne 22. julija 1998 in z naslednjimi spremembami) morajo Agenciji za Prihodke preko elektronske storitve Entratel elektronsko posredovati izjave, ki jih pripravijo za račun izjavitelja ali izjave, ki jih pripravi zavezanec za katere je sprejel obveznost elektronske predložitve.

en	Line VW2 must include the sum of the amounts resulting from the corresponding lines VL2 or VK31 in cases of transfer of control during the course of the year, of the returns of all the subjects of the group.
sl	V vrstico VW2 mora biti vnesena vsota zneskov, ki izhajajo iz ustreznih vrstic VL2 ali VK31 v primeru, da preneha kontrola napovedi vseh subjektov skupine v teku leta.

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

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

en	In the case of transformations which do not imply the extinction of the assignor (e.g. conferment of a company branch), the latter is required to make the annual return, completing part VH with exclusive reference to periodic payments relating to activities which are not transferred.
sl	V primerih preoblikovanja, ki niso pomenila izbris subjekta prosilca mora slednji predložiti letno napoved tako, da izpolni preglednico VH z izključnim nanašanjem na obdobna plačila za neprenesene dejavnosti.

en	The 2014 annual VAT return form concerning the tax year 2013 must be used both by the taxpayers required to file this form autonomously and by the taxpayers who are required to include their annual VAT return in their UNICO (Personal Income Tax Return) 2014 form.
sl	Obrazec letne napovedi DDV/2014 za davčno leto 2013 morajo uporabljati tako zavezanci, ki morajo predložiti napoved samostojno kot tudi zavezanci, ki morajo zajeti letno napoved DDV v obrazec UNICO 2014.

en	In line VD54, that part of the amount stated in line VD53 which is used to reduce VAT payments, related to the present return, must be indicated.
sl	V vrstico VD54 se navede del zneska iz vrstice VD53, ki je bil uporabljen kot zmanjšanje plačil DDV v zvezi s to napovedjo.

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

en	Field 1 indicate the total amount of exempt operations as referred to in art. 10, number 11, carried out by agents who produce investment gold or who transform gold into investment gold, identified by art. 19, paragraph 3, letter d), equated with taxable operations for the purposes of deduction (see Appendix, "Transactions relative to gold and silver").
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	Connected agricultural activity under regime according to article 34-bis
sl	Povezana kmetijska dejavnost v režimu 34bis.

en	Completion of part VH by controlling and controlled companies (art. 73) Regarding the completion of part VH by companies adhering to group payment as referred to in art. 73 (in special cases of transfer of control during the tax year or mergers etc.) the taxpayer is referred to the clarifications supplied in sub paragraph 3.4.3.
sl	Izpolnjevanje preglednice VH s strani kontrolne in kontrolirane družbe (73. člen) Za način izpolnjevanja preglednice VH s strani družb, ki so pristopile k plačilu skupine v skladu s 73. členom v posebnim primerih prenehanja kontrole v teku davčnega leta ali spojitev itd, glej pojasnila dana v spodnjem odstavku 3.4.3.

en	Section 2 has been implemented with the introduction of line VE23 reserved for indicating operations taxed at 22%, in force since 1 October 2013.
sl	Oddelek 2 je dopolnjen z vrstico VE23, ki je namenjena vpisovanju transakcij s stopnjo 22 % in velja od 1. oktobra 2013.

en	• each controlled company must file an annual return, with no attachments, using the methods described in paragraph 1.2;
sl	• kontrolirane družbe morajo predložiti vsaka svojo letno napoved brez priloge z načini

en	In the specific case of taxpayers who have recorded operations subject to VAT with VAT rates or set-off percentages that are no longer present in part VF, they must calculate the taxable amounts for these operations in the line corresponding to the rate closest to the one applied, calculating the corresponding taxes, and then include the (positive or negative) tax difference in line VF23 among the adjustments.
sl	V konkretnem primeru, v katerem je davčni zavezanec v davčnem letu zabeležil transakcije, ki so predmet DDV z davčnimi stopnjami ali stopnjami kompenzacije, ki jih razpredelnica VF ne vsebuje več, mora izračunati obdavčljivi dohodek, ki se nanaša na take transakcije, v vrstici, ki ustreza stopnji, ki je najbližja uporabljeni, ter izračunati ustrezne davke, davčno razliko (pozitivno ali negativno) pa mora vključiti med spremembe v vrstici VF23.

en	NOTICE: it is specified that if several activities are performed using separate accounts, with one of these activities being exempt from the obligation of filing the VAT return, for this activity there is no obligation to include the relevant form in the return (e.g. farmers under art. 34, par. 6, proprietors of entertainment businesses under art. 74, par. 6).
sl	OPOZORILO: v primeru več dejavnosti, ki so vodene ločeno, med katerimi je tudi dejavnost za katero je predvidena oprostitev predložitve napovedi DDV za slednjo ne obstaja obveznost vnašanja v napoved obrazca vezanega na napoved (npr. kmetovalci v skladu s 34. členom, 6. odstavek, izvajalci zabaviščne dejavnosti v skladu s 74. členom, 6. odstavek).

en	A necessary condition for filing the supplementary return is that the original return was filed in accordance with the regulations.
sl	Pogoj za predložitev dopolnjene napovedi je veljavna predložitev izvorne napovedi.

en	Simplified accounting regime - Article 27, paragraph 3, Decree Law no. 98 del 2011 Line VO34, box 1 must be crossed by taxpayers who satisfy the requirements set out in article 27, paragraph 3, of Decree Law no. 98 of 2011 and who have chosen the ordinary accounting regime for the 2013.
sl	Računovodski režim z olajšavami - 3. odstavek 27. člena zakona št. 98 iz leta 2011 Polje 1 v vrstici VO34 morajo označiti davčni zavezanci, ki izpolnjujejo pogoje iz 3. odstavka, 27. člena zakonskega odloka št. 98 iz leta 2011 in so se na podlagi tega v letu 2013 odločili za računovodski režim z olajšavami.

en	For a description of this data, the taxpayer is referred to the corresponding lines VL1, VL2, VL23, VL28, field 1, VL29, field 1 and VL31.
sl	V vrsticah od VK30 do VK35 se navedejo podatki za samo kontrolno obdobje; za njihov opis glej ustrezne vrstice VL1, VL2, VL23, VL28 polje 1, VL29 polje 1 in VL31.

en	In such circumstances the ordinary criterion for the determination of VAT, based on the "tax from tax" deductive system, is applicable.For example, hotel reservations, travel bookings, the sale of tickets for conveyance, services relating to the endorsement of passports and similar documents, carried out at the traveller's request, fall within this category.
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	In this case, in fact, a situation of continuity exists that is comparable to the one existing in the case of substantial subjective transformations (see paragraph 3.3).
sl	V tem primeru se namreč pojavi položaj, podoben primeru vsebinskih sprememb pri subjektu (prim.

en	It is to be remembered that the above-mentioned operations carried out by exempt agriculturalists who exceeded the one-third limit must also be indicated in this section.
sl	V tem razdelku morajo biti navedeni zgoraj opisani posli, ki jih izvajajo oproščeni kmetovalci, ki so presegli mejo 1/3.

en	In this case the other lines of the section are not to be completed and the total amount of purchases relating to these must be included in line VF19, since the related tax is not deductible.
sl	V tem primeru se ne izpolnijo druge vrstice razdelka in je višina nakupov zajeta zajeta v vrstici VF19, ker se davek ne odbije.

en	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	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	Where more than one activity is carried out with combined accounting, the code relating to the main activity with reference to the business turnover during the tax year must be specified in the single form.
sl	V primeru izvajanja več dejavnosti s poenotenim knjigovodstvom v edinem obrazcu je potrebno navesti šifro prevladujoče dejavnosti z nanašanjem na poslovni promet realiziran v davčnem letu.

en	In this line you must also include services associated with contracts, tenders and such, the object of which is the transformation of non-ferrous scrap.
sl	V vrstici morajo biti zajete tudi storitve zaposlenih s pogodbo o delu, podjemu in podobno, katerih predmet so predelava nekovinskih odpadkov.

en	The single or first installment must be paid by the term set for annual VAT payment and the subsequent installments by the term set for payment of the lieu tax.
sl	Edini in prvi obrok mora biti plačan v roku za plačilo letnega salda DDV in nalsednji obroki do roka, ki je predviden za plačilo salda nadomestnega davka.

en	This part must include accounting data referring to periodic group payments made by the controlling body or company for the entire group, deriving from the periodic payments transferred from the controlling body or company and from the controlled companies and noted in the summarising register as provided for by article 4 of the Ministerial Decree of 13 December 1979, kept by the parent company.
sl	V to preglednico se vnesejo računovodski podatki, ki se nanašajo na obdobna izplačila, ki jih izvaja ustanova ali kontrolna družba za celotno skupino po obdobnih plačilih, ki jih posreduje ustanova ali kontrolna družba in kontrolirane družbe in zavede v povzetni register , ki ga predvideva 4. člen, ministrskega odloka z dne 13. decembra 1979, ki ga vodi holding družba.

en	Line VL4 tax credit, calculated from the difference between line VL2 and line VL1.
sl	Vrstica VL4 davčni dobropis, določen na podlagi razlike med vrstico VL2 in vrstico VL1.

en	Taxpayers who use the register of invoices will take the taxable amounts from this register, already sub-divided according to tax rate, and indicate them in the column for taxable amounts, corresponding to the relative tax rate (printed on the form).
sl	Zavezanci, ki uporabljajo register izdanih faktur, vzamejo iz takega registra davčne osnove že razdeljene po davčnih stopnjah in jih vnesejo v stolpec davčnih osnov, ki ustrezajo predtiskano davčno stopnjo.

en	b) if the changeover has taken place between 1st January and the date of filing, the return made up of one single form shall be filed by reporting the details of the non resident taxpayer and the VAT number assigned to the taxpayer after filing the form AA7 o AA9 in the taxpayer part.
sl	b) če je do prehoda prišlo od 01. januarja do datuma predložitve same napovedi, ki jo sestavlja en sam obrazec mora biti predložena tako, da se v preglednico zavezanca navede podatke subjekta, ki ni rezident in identifikacijsko številko DDV, ki mu je bila dodeljena po predložitvi obrazca AA7 ali AA9.

en	The remaining tax rate and taxable amount must be indicated in lines from VF1 to VF12.
sl	Preostala kvota davčne osnove in davka mora biti navedena v vrsticah do VF1 do VF12.

en	Line VL3 tax owed, calculated from the difference between line VL1 and line VL2.
sl	Vrstica VL3 dolgovani davek, določen na podlagi razlike med vrstico VL1 in vrstico VL2.

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

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

en	In this case, since the activity for the entire year 2013 was performed by the assignor (incorporated company, divided company, conferring, transferring or donating subject, etc.), the following hypotheses can occur: - if the assignor becomes extinct following the transformation, the resulting entity (incorporating, beneficiary, conferee company, transferring, donating subject, etc.) shall file for the year 2013 his or her return together with the return on behalf of the assignor (incorporated company, divided company, conferring, transferring or donating subject, etc.), unless the obligation to file has already been fulfilled by this party directly.
sl	V tem primeru, ker je dejavnost za celo leto 2013 opravljal subjekt prosilec (pripojena družba, odcepljena družba, subjekt, ki je prejel vložek ali doniral, itd.) se lahko preverijo naslednje možnosti: - v primeru izbris subjekta prosilca po preoblikovanju nastali subjekt (pripojena družba, družba koristnica, družba, vlagateljica, subjekt cesionar, donator, itd.) mora predložiti za leto 2013 poleg svoje napovedi tudi napoved za račun subjekta prosilca (pripojena družba, odcepljena družba, subjekt vlagatelj, cedent ali donator), če deklarativno izpolnjevanje ni bilo opravljeno neposredno s strani tega subjekta.

en	Operations carried out in relation to condominiums
sl	Posli, ki se izvajajo do lastnikov stanovanjske stavbe

en	Line VX6, reserved for subjects who have opted for tax consolidation foreseen by article 117 and subsequent articles of the TUIR (Income Tax Consolidate Act).
sl	Vrstica VX6 je namenjena subjektom, ki so izbrali davčno konsolidacijo, ki jo predvideva 117. člen in naslednji enotnega besedila o dohodnini (TUIR).

en	Field 2 indicate the total amount of exempt operations, as referred to in article 10, numbers from 1 to 9, if they do not constitute part of the activity of the business or are marginal to taxable operations.
sl	V polje 2 navedite vrednost davka oproščenih poslov v skladu z 10. členom, številke od 1 do 9, če ne oblikujejo predmet dejavnosti podjetja ali so stranske obdavčenim poslom.

en	As a result of the simplification of accounting obligations described above, taxpayers who have taken advantage of the simplified accounting regime as provided for by article 27, paragraph 3, of Law no. 98 of 6 July 2011 do not need to complete part VH, section 1, relating periodic payments.
sl	Zaradi zgoraj opisanih računovodskih poenostavitev osebe, ki uporabljajo računovodski režim z olajšavami skladno s 3. odstavkom 27. člena zakonskega odloka št. 98 z dne 6. julija 2011, ne izpolnijo oddelka 1 iz preglednice VH, ki se nanaša na redna izplačila.