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S t r a n /p a g e 1
Spremembe Zakona o
davčnem postopku
Amendments of the Tax
Procedure Act
S t r a n /p a g e 3
Spremembe Zakona o davku
od prometa zavarovalnih
poslov
Amendments of the Insurance
Contracts Tax Act
Spremembe Zakona o davku
na finančne storitve
Amendments of the Financial
Services Tax Act
leitnerleitner
aktualne davčne
novosti
recent
tax development
ST RA N 1/3
PAGE 1/3
D ECEM BER 20 14
DECE MBER 2014
I Spremembe Zakona o davčnem
postopku
I Amendments of the Tax Procedure
Act
Dne 15.12.2014 je bil v Uradnem listu RS
št. 90/14 objavljen Zakon o spremembah
in dopolnitvah Zakona o davčnem
postopku (ZDavP-2H), ki začne veljati
1.1.2015. Pri tem so pomembne predvsem
naslednje spremembe:
On 15 December 2014 an amendment of
the Tax Procedure Act (ZDavP-2H) was
published in the Official Gazette No.
90/2014 and will enter into force on
1 January 2015.
Important are especially the following
changes:
Izdaja računov brez uporabe računalniškega programa oz. elektronske
naprave pri gotovinskem poslovanju
Issue of invoices without the use of a
computer programme or an electronic
device in case of cash transactions
Glavni cilj sprememb obstoječe ureditve
gotovinskega poslovanja je omejiti možnosti zlorab pri gotovinskem poslovanju
poslovnih subjektov in zmanjšati obseg
sive ekonomije. Zavezanci, ki izdajajo
ročno izpisane račune brez uporabe
računalniškega programa oz. elektronske
naprave, bodo morali po novem za izdajo
ročno izpisanih računov uporabljati
račune iz vezane knjige računov. Vsaka
vezana knjiga bo imela enkratno serijsko
številko in jo mora predhodno potrditi
davčni organ. Zavezanec mora v vezani
knjigi računov hraniti vse izvorne podatke
in vse njihove poznejše spremembe 10 let
od dneva izdaje zadnjega računa iz vezane
knjige računov. Za kršitev predpisov v
zvezi z izdajanjem ročno izpisanih računov
je predpisana globa v razponu med
3.000 EUR in 250.000 EUR za zavezanca
ter od 1.500 do 10.000 EUR za odgovorno
osebo zavezanca. Uporaba vezane knjige
računov bo obvezna od 31.1.2015 dalje.
Podrobnejšo vsebino, obliko in način
potrjevanja vezane knjige računov bo
urejena v podzakonskem aktu, ki mora
biti izdan najkasneje do 15.1.2015.
The main purpose of the changes of the
existing regulation of cash transactions
is to limit possibilities for abuse and to reduce the extent of grey economy. Taxable
persons that issue hand-written invoices
without the use of a computer programme
or an electronic device will from now on
have to use invoices from a bound book
of invoices in order to issue hand-written
invoices. Each bound book will have a
unique serial number which will have to
be verified by the tax authorities beforehand. In the bound invoice book the
taxable person will have to keep all the
original data and any later changes of the
original data 10 years from the day when
the last invoice from the bound invoice
book was issued. For a violation of the
regulations regarding issue of handwritten invoices a fine between
EUR 3,000.00 and EUR 250.00 is foreseen
for taxable persons and a fine between
EUR 1,500.00 and EUR 10,000.00 for the
responsible person of the taxable person.
Using of the bound book of invoices will
be obligatory from 31 January 2015 on.
More detailed contents, form and manner
of verification of the bound book will be
regulated with an executive regulation,
which has to be issued at the latest until
15 January 2015.
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slovenia
S t r a n /p a g e 1
Spremembe Zakona o
davčnem postopku
Amendments of the Tax
Procedure Act
S t r a n /p a g e 3
Spremembe Zakona o davku
od prometa zavarovalnih
poslov
Amendments of the Insurance
Contracts Tax Act
Spremembe Zakona o davku
na finančne storitve
Amendments of the Financial
Services Tax Act
aktualne davčne
novosti
recent
tax development
ST RA N 2/3
PAGE 2/3
DEC EM BE R 2014
DEC EMB ER 2014
Izvajanje mednarodne pogodbe o
izboljšanju spoštovanja davčnih predpisov
na mednarodni ravni in izvajanju FATCA
Implementation of the international
agreement to improve international tax
compliance and to implement FATCA
Novela v ZDavP-2 dodaja novo poglavje, ki
ureja izvajanje Sporazuma med Vlado RS
in Vlado ZDA o izboljšanju spoštovanja
davčnih predpisov na mednarodni ravni
in izvajanju FATCA (v nadaljevanju:
Sporazum). Sporazum je začel veljati dne
1. julija 2014. Novela v ZDavP-2 vnaša
opredelitev pojmov iz Sporazuma,
obveznost dolžne skrbnosti ter zbiranja
in poročanja informacij, obveznost
registracije na spletni strani IRS FATCA,
seznam informacij, ki se poročajo,
ugotavljanje okoliščin v zvezi z računi,
uporabo storitev tretjih oseb kot
ponudnikov storitev ter sporočanje
informacij pristojnemu organu. Za
finančno institucijo, rezidentko Slovenije,
ki je dolžna poročati predpisane
informacije, se šteje vsaka finančna
institucija, ki je rezident Slovenije po
ZDDPO-2, ter investicijski oziroma
pokojninski sklad brez pravne osebnosti,
ki je oblikovan v Sloveniji. Zavezanci za
poročanje morajo zahtevane informacije
sporočiti najpozneje do 31. maja tekočega
leta za preteklo leto. Informacije, ki se
nanašajo na koledarsko leto 2014, morajo
zavezanci sporočiti pristojnemu
davčnemu organu najpozneje do
30.6.2015. Za kršitev predpisov v zvezi
s poročanjem informacij je predpisana
globa v razponu med 1.600 EUR in
25.000 EUR za zavezanca ter od 400
do 4.000 EUR za odgovorno osebo
zavezanca.
A new chapter has been added into the
Tax Procedure Act (ZDavP-2), which is
regulating the implementation of the
Agreement between the Government of
the RS and the Government of the USA
to Improve International Tax Compliance
and to Implement FATCA (hereinafter:
the Agreement). The Agreement entered
into force on 1 July 2014. The amending
act implements the definition of the terms
from the Agreement, the duty of due
diligence and of collecting and reporting
information, the duty of registration on
the website of IRS FATCA, a list of
information that is to be reported,
determining circumstances in connection
with the invoices, use of services of third
persons as service providers and
reporting of information to the competent
authorities. A resident financial institution
which is obliged to report the prescribed
information is deemed to be every
financial institution which is a resident of
Slovenia according to CIT-Act (ZDDPO-2)
and investment or pension fund without a
legal personality which has been formed
in Slovenia. The persons obliged for
reporting must report the required
information at the latest to 31 March of
the current year for the previous year.
The information related to the calendar
year 2014 has to be reported to the
competent tax authority until 30 June
2015 at the latest. For a violation of the
regulations regarding the reporting a fine
between EUR 1,600.00 and
EUR 25,000.00 is foreseen for the taxable
person and a fine between EUR 400.00
and EUR 4,000.00 for the responsible
person of the taxable person.
Elektronsko vročanje prek portala eDavki
Electronic service through the portal
eDavki (eTax)
Od 1.1.2016 dalje bo davčni organ
pravnim osebam in posameznikom, ki
From 1 January 2016 on, the tax authorities will serve all documents to legal
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mailing leitner
slovenia
aktualne davčne
novosti
STRAN 3/3
recent
tax development
DECEMBER 2014
PAG E 3/3
D ECEM BER 20 14
samostojno opravljajo dejavnost, vročal
dokumente preko informacijskega
sistema Finančne uprave Republike
Slovenije (portal eDavki). Za fizične
osebe brez dejavnosti pa bo sistem
vročanja dokumentov preko portala
eDavki uporabljiv le, če se bodo prijavili v
sistem elektronskega vročanja.
persons and natural persons who are
carrying out an activity through the
information system of the Financial
Administration of RS (portal eDavki). For
natural persons who are not carrying out
an activity the system of service through
the portal eDavki will be used only if they
will register for it.
Spremembe Zakona o davku
od prometa zavarovalnih
poslov
II Spremembe Zakona o davku od
prometa zavarovalnih poslov
II
Amendments of the
Insurance Contracts Tax Act
Davčna stopnja davka od prometa
zavarovalnih poslov se s 1.1.2015 zvišuje
iz obstoječih 6,5% na 8,5%. Na novo so
določene tudi globe za kršitve, in sicer
v razponu med 4.000 EUR in 125.000 EUR
za zavezanca ter od 800 do 4.000 EUR za
odgovorno osebo zavezanca.
The tax rate of the insurance contracts
tax will be raised from the existing 6.5%
to 8.5% as of 1 January 2015. Also fines
for violations are changing and will
amount to between EUR 4,000.00 and
EUR 125,000.00 for the taxable person
and between EUR 800.00 to
EUR 4,000.00 for the responsible person
of the taxable person.
III Spremembe Zakona o davku na
finančne storitve
III Amendments of the Financial
Services Tax Act
Davčna stopnja davka na finančne storitve
se s 1.1.2015 zvišuje iz obstoječih 6,5%
na 8,5%. Na novo so določene tudi globe
za kršitve, in sicer v razponu med 1.200
EUR in 125.000 EUR za zavezanca ter od
200 do 4.100 EUR za odgovorno osebo zavezanca.
The tax rate of the Financial Services Tax
will be raised from the existing 6.5% to
8.5% with 1 January 2015. Also fines for
violations are changing and will amount
to between EUR 1,200.00 and
EUR 125,000.00 for the taxable person
and between EUR 200.00 to
EUR 4,100.00 for the responsible person
of the taxable person.
Za nadaljnje informacije se obrnite na:
For further information please contact:
S t r a n /p a g e 1
Spremembe Zakona o
davčnem postopku
Amendments of the Tax
Procedure Act
S t r a n /p a g e 3
Spremembe Zakona o davku
na finančne storitve
Amendments of the Financial
Services Tax Act
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bucures˛ti
budapest
linz
ljubljana
praha
salzburg
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sofia
warszawa
wien
zagreb
zürich
Amendments of the Insurance
Contracts Tax Act
LJUBLJana
Karmen Demšar
T +386 1 563 67-52
E karmen.demsar@
leitnerleitner.si
LInZ
Christian Huber
T +43 732 70 93-200
E christian.huber@
leitnerleitner.com
rosana Dražnik
T +386 1 563 67-60
E rosana.draznik@
leitnerleitner.si
Maria Schlagnitweit
T +43 732 70 93-265
E maria.schlagnitweit@
leitnerleitner.com
IZDaJateLJ/pUBLISHer
Leitner + Leitner d.o.o.
Davčno svetovanje
Dunajska cesta 159
SI 1000 Ljubljana
t +386 1 563 67-50
F +386 1 563 67-89
e office@leitnerleitner.si
www.leitnerleitner.com
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VIenna
gregor Zorman
T +43 1 718 98 90-509
E gregor.zorman@
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