natgillin/translations-raw huggingface dataset:
Invoices may, however, be sent or made available by other electronic means, subject to acceptance by the Member States concerned.
Računi pa se lahko pošljejo ali dajo na razpolago tudi z drugimi elektronskimi sredstvi, če ga zadevne države članice sprejmejo.
For the purposes of point (a) of the first subparagraph of paragraph 1, Member States may also ask for the advanced electronic signature to be based on a qualified certificate and created by a secure-signature-creation device, within the meaning of points (6) and (10) of Article 2 of Directive 1999/93/EC.
Za namene iz točke (a) prvega pododstavka odstavka 1 lahko države članice poleg tega zahtevajo, da napredni elektronski podpis temelji na kvalificiranem potrdilu in da je izdelan z napravo za varno izdelavo podpisov, v smislu točk (6) in (10) člena 2 Direktive 1999/93/ES.
For the purposes of point (b) of the first subparagraph of paragraph 1, Member States may also, subject to conditions which they lay down, require that an additional summary document on paper be sent.
Za namene iz točke (b) prvega pododstavka odstavka 1 lahko države članice pod pogoji, ki jih določijo, poleg tega zahtevajo, da se pošlje dodatni zbirni dokument na papirju.
Member States may not impose on taxable persons supplying goods or services in their territory any other obligations or formalities relating to the sending or making available of invoices by electronic means.
Države članice ne smejo naložiti davčnim zavezancem, ki opravljajo dobave blaga ali opravljajo storitve na njihovem ozemlju, nobenih drugih obveznosti ali formalnosti, ki se nanašajo na pošiljanje ali dajanje na razpolago računov z elektronskimi sredstvi.
Member States may lay down specific conditions for invoices issued by electronic means in respect of goods or services supplied in their territory from a country with which no legal instrument exists relating to mutual assistance similar in scope to that provided for in Directive 76/308/EEC and Regulation (EC) No 1798/2003.
Države članice lahko določijo posebne pogoje za račune, izdane z elektronskimi sredstvi, za blago, dobavljeno na njihovo ozemlje, ali za storitve, opravljene na njihovem ozemlju, iz države, s katero ni nobenega pravnega instrumenta o vzajemni pomoči, katerega področje uporabe bi bilo podobno področju uporabe, ki je določeno v Direktivi 76/308/EGS in Uredbi (ES) št. 1798/2003.
Where batches containing several invoices are sent or made available to the same recipient by electronic means, the details common to the individual invoices may be mentioned only once if, for each invoice, all the information is accessible.
Kjer se istemu prejemniku pošlje ali da na razpolago sveženj z več računi z elektronskimi sredstvi, se lahko podatki, ki so skupni na posameznih računih, navedejo samo enkrat, če so za vsak račun dostopne vse informacije.
The Commission shall present, at the latest on 31 December 2008, a report and, if appropriate, a proposal amending the conditions applicable to electronic invoicing in order to take account of future technological developments in that field.
Komisija najpozneje 31. decembra 2008 predstavi poročilo in, če je to ustrezno, predlog spremembe pogojev elektronskega izdajanja računov, da se upošteva možen tehnološki razvoj na tem področju.
Simplification measures
Ukrepi za poenostavitev
After consulting the VAT Committee, Member States may, in accordance with conditions which they may lay down, provide that in the following cases some of the information required under Article 226 and 230, subject to options taken up by Member States under Articles 227, 228 and 231, need not be entered on invoices in respect of supplies of goods or services in their territory:
Države članice lahko po posvetovanju z odborom za DDV in pod pogoji, ki jih lahko predpišejo, določijo, da v naslednjih primerih na računih za blago, ki je bilo dobavljeno na njihovem ozemlju, ali za storitve, ki so bile opravljene na njihovem ozemlju, ni treba navesti nekaterih podatkov, določenih v členih 226 in 230, in ob upoštevanju možnosti, ki jih države članice uporabijo po členih 227, 228 in 231:
where the amount of the invoice is minor;
ko je znesek na računu majhen;
where commercial or administrative practice in the business sector concerned or the technical conditions under which the invoices are issued make it difficult to comply with all the obligations referred to in Articles 226 and 230.
ko je zaradi poslovne ali administrativne prakse v zadevnem poslovnem sektorju ali tehničnih pogojev izdajanja računov težko izpolnjevati vse zahteve iz členov 226 in 230.
Invoices must, in any event, contain the following information:
Računi morajo v vsakem primeru vsebovati naslednje podatke:
identification of the taxable person;
identifikacijo davčnega zavezanca;
identification of the type of goods or services supplied;
identifikacijo vrste dobavljenega blaga ali vrste opravljenih storitev;
the VAT amount payable or the information needed to calculate it.
znesek DDV, ki se plača, ali informacije, ki so potrebne za njegov izračun.
The simplified arrangements provided for in paragraph 1 may not be applied to the transactions referred to in Articles 20, 21, 22, 33, 36, 138 and 141.
Poenostavljena ureditev, predvidena v odstavku 1, se ne sme uporabljati za transakcije iz členov 20, 21, 22, 33, 36, 138 in 141.
In cases where Member States make use of the option under point (b) of the first subparagraph of Article 272(1) of not allocating a VAT identification number to taxable persons who do not carry out any of the transactions referred to in Articles 20, 21, 22, 33, 36, 138 and 141, and where the supplier or the customer has not been allocated an identification number of that type, another number called the tax reference number, as defined by the Member States concerned, shall be entered on the invoice instead.
V primerih, ko države članice uporabijo možnost, ki je predvidena v točki (b) prvega pododstavka člena 272(1), da ne dodelijo identifikacijske številke DDV davčnim zavezancem, ki ne opravljajo nobenih transakcij iz členov 20, 21, 22, 33, 36, 138 in 141, in kjer dobavitelju, pridobitelju ali prejemniku storitev ni bila dodeljena ta identifikacijska številka, mora imeti račun namesto tega drugo številko, ki se imenuje davčna sklicna številka, kot jo opredelijo zadevne države članice.
Where the taxable person has been allocated a VAT identification number, the Member States exercising the option under point (b) of the first subparagraph of Article 272(1) may also require the invoice to show the following:
Države članice, ki uporabijo možnost iz točke (b) prvega pododstavka člena 272(1), lahko, če je bila davčnemu zavezancu dodeljena identifikacijska številka DDV, poleg tega predvidijo, da račun vsebuje naslednje navedbe:
in respect of the supply of services, as referred to in Articles 44, 47, 50, 53, 54 and 55, and the supply of goods, as referred to in Articles 138 and 141, the VAT identification number and the tax reference number of the supplier;
za opravljene storitve iz členov 44, 47, 50, 53, 54 in 55 in za dobave blaga iz členov 138 in 141, identifikacijsko številko DDV in davčno sklicno številko dobavitelja;
in respect of other supplies of goods or services, only the tax reference number of the supplier or only the VAT identification number.
za druge dobave blaga in opravljanje storitev samo davčno sklicno številko dobavitelja ali samo identifikacijsko številko DDV.
Accounting
Knjigovodstvo
For the purposes of this Chapter, ‘storage of an invoice by electronic means’ shall mean storage of data using electronic equipment for processing (including digital compression) and storage, and employing wire, radio, optical or other electromagnetic means.
Za namene tega poglavja hramba računa „z elektronskimi sredstvi“ pomeni hrambo podatkov s pomočjo uporabe elektronske opreme za obdelavo (vključno z digitalno kompresijo) ter z uporabo žic, radijskega prenosa, optičnih tehnologij ali drugih elektromagnetnih sredstev.
Every taxable person shall keep accounts in sufficient detail for VAT to be applied and its application checked by the tax authorities.
Vsak davčni zavezanec vodi dovolj podrobno knjigovodstvo, da omogoča uporabo DDV in nadzor davčnega organa.
Every taxable person shall keep a register of the goods dispatched or transported, by that person or on his behalf, to a destination outside the territory of the Member State of departure but within the Community for the purposes of transactions consisting in work on those goods or their temporary use as referred to in points (f), (g) and (h) of Article 17(2).
Vsak davčni zavezanec vodi evidenco blaga, ki ga je odposlal ali odpeljal, ali ki je bilo odposlano ali odpeljano za njegov račun iz ozemlja države članice odhoda, vendar v Skupnosti, za namene transakcij v obliki del na tem blagu ali njegove začasne uporabe iz točk (f), (g) in (h) člena 17(2).
Every taxable person shall keep accounts in sufficient detail to enable the identification of goods dispatched to him from another Member State, by or on behalf of a taxable person identified for VAT purposes in that other Member State, and used for services consisting in valuations of those goods or work on those goods as referred to in point (c) of Article 52.
Vsak davčni zavezanec vodi dovolj podrobno knjigovodstvo, da omogoča identifikacijo blaga, ki mu ga odpošlje iz druge države članice davčni zavezanec, identificiran za namene DDV v tej drugi državi članici, ali druga oseba za njegov račun, v zvezi s katerim je bila opravljena storitev v obliki cenitve ali del na tem blagu v skladu s točko (c) člena 52.
Specific obligations relating to the storage of all invoices
Posebne obveznosti glede hrambe vseh računov
Every taxable person shall ensure that copies of the invoices issued by himself, or by his customer or, in his name and on his behalf, by a third party, and all the invoices which he has received, are stored.
Vsak davčni zavezanec zagotovi, da se shranijo kopije računov, ki jih izda sam, pridobitelj ali prejemnik ali tretja oseba v njegovem imenu in za njegov račun, ter vsi računi, ki jih je prejel.
For the purposes of this Directive, the taxable person may decide the place of storage of all invoices provided that he makes the invoices or information stored in accordance with Article 244 available to the competent authorities without undue delay whenever they so request.
Za namene te direktive lahko davčni zavezanec določi kraj hrambe za vse račune, pod pogojem, da so računi ali informacije, shranjeni v skladu s členom 244, na razpolago brez neupravičenih odlogov pristojnim organom vedno, ko jih zahtevajo.
Member States may require taxable persons established in their territory to notify them of the place of storage, if it is outside their territory.
Države članice lahko od davčnih zavezancev s sedežem na njihovem ozemlju zahtevajo, da jih obvestijo o kraju hrambe, če je hramba zunaj njihovega ozemlja.
Member States may also require taxable persons established in their territory to store within that territory invoices issued by themselves or by their customers or, in their name and on their behalf, by a third party, as well as all the invoices that they have received, when the storage is not by electronic means guaranteeing full on-line access to the data concerned.
Države članice lahko tudi zahtevajo, da davčni zavezanci s sedežem na njihovem ozemlju hranijo znotraj tega ozemlja račune, ki so jih izstavili sami ali pridobitelji ali prejemniki storitev ali v njihovem imenu in za njihov račun tretje osebe, ter vse račune, ki so jih prejeli, če ne gre za hrambo z elektronskimi sredstvi, ki zagotavlja neprekinjen on-line dostop do zadevnih podatkov.
The authenticity of the origin and the integrity of the content of the invoices stored, as well as their legibility, must be guaranteed throughout the storage period.
V celotnem obdobju hrambe mora biti zajamčena pristnost izvora in celovitost vsebine hranjenih računov in njihova čitljivost.
In respect of the invoices referred to in the second subparagraph of Article 233(1), the details they contain may not be altered and must remain legible throughout the storage period.
Podatkov, vsebovanih na računih iz drugega pododstavka člena 233(1), ni dovoljeno spreminjati; morajo biti čitljivi v celotnem obdobju hrambe.
Each Member State shall determine the period throughout which taxable persons must ensure the storage of invoices relating to the supply of goods or services in its territory and invoices received by taxable persons established in its territory.
Vsaka država članica določi obdobje, v katerem morajo davčni zavezanci zagotoviti hrambo računov, ki se nanašajo na dobave blaga ali opravljanje storitev na njenem ozemlju, in računov, ki jih prejmejo davčni zavezanci s sedežem na njenem ozemlju.
In order to ensure that the conditions laid down in Article 246 are met, the Member State referred to in paragraph 1 may require that invoices be stored in the original form in which they were sent or made available, whether paper or electronic.
Da se zagotovi, da so izpolnjeni pogoji, določeni v členu 246, lahko država članica iz odstavka 1 zahteva, da se računi hranijo v izvirni obliki, v kateri so bili poslani ali dani na razpolago, v papirni obliki ali elektronsko.
Additionally, in the case of invoices stored by electronic means, the Member State may require that the data guaranteeing the authenticity of the origin of the invoices and the integrity of their content, as provided for in the first paragraph of Article 246, also be stored.
Država članica lahko tudi zahteva, da se v primeru računov, ki se hranijo z elektronskimi sredstvi, shranijo tudi podatki, ki jamčijo pristnost izvora in celovitost vsebine, kakor je predvideno v prvem odstavku člena 246.
The Member State referred to in paragraph 1 may lay down specific conditions prohibiting or restricting the storage of invoices in a country with which no legal instrument exists relating to mutual assistance similar in scope to that provided for in Directive 76/308/EEC and Regulation (EC) No 1798/2003 or to the right referred to in Article 249 to access by electronic means, to download and to use.
Država članica iz odstavka 1 lahko določi posebne pogoje, ki prepovedujejo ali omejujejo shranjevanje računov v državi, s katero ni nobenega pravnega instrumenta o medsebojni pomoči, katerega področje uporabe bi bilo podobno področju uporabe, ki je določeno v Direktivi 76/308/EGS in Uredbi (ES) št. 1798/2003, in o pravici dostopa z elektronskimi sredstvi, prenosu in uporabi iz člena 249.
Member States may, subject to conditions which they lay down, require the storage of invoices received by non-taxable persons.
Države članice lahko pod pogoji, ki jih določijo, zahtevajo shranjevanje računov, ki jih prejmejo osebe, ki niso davčni zavezanci.
Right of access to invoices stored by electronic means in another Member State
Pravica dostopa do računov, ki so shranjeni z elektronskimi sredstvi v drugi državi članici
Where a taxable person stores invoices which he issues or receives by electronic means guaranteeing on-line access to the data and where the place of storage is in a Member State other than that in which he is established, the competent authorities in the Member State in which he is established shall, for the purposes of this Directive, have the right to access those invoices by electronic means, to download and to use them, within the limits set by the rules of the Member State in which the taxable person is established and in so far as those authorities require for control purposes.
Ko davčni zavezanec shranjuje račune, ki jih izdaja ali prejema z elektronskimi sredstvi, ki jamči on–line dostop do podatkov in ko je mesto shranjevanja v državi članici, ki ni država članica, v kateri ima sedež, imajo pristojni organi v državi članici, v kateri ima sedež, za namene te direktive pravico dostopa do teh računov z elektronskimi sredstvi, do njihovega prenosa in uporabe v mejah, ki so določene v predpisih države članice, kjer ima davčni zavezanec sedež in kolikor ti organi to zahtevajo za namene nadzora.
Returns
Obračuni
Every taxable person shall submit a VAT return setting out all the information needed to calculate the tax that has become chargeable and the deductions to be made including, in so far as is necessary for the establishment of the basis of assessment, the total value of the transactions relating to such tax and deductions and the value of any exempt transactions.
Vsak davčni zavezanec mora predložiti obračun DDV, ki vsebuje vse podatke, potrebne za izračun davka, za katerega je nastala obveznost obračuna in odbitkov, in, kolikor je to potrebno za določitev osnove za obdavčitev, skupno vrednost transakcij, ki se nanašajo na ta davek in odbitke, ter vrednost kakršnih koli oproščenih transakcij.
Member States shall allow, and may require, the VAT return referred to in paragraph 1 to be submitted by electronic means, in accordance with conditions which they lay down.
Države članice dovolijo in lahko zahtevajo, da se obračun DDV iz odstavka 1 predloži z elektronskimi sredstvi, v skladu s pogoji, ki jih določijo.
In addition to the information referred to in Article 250, the VAT return covering a given tax period shall show the following:
Obračun DDV, ki zajema dano davčno obdobje mora poleg podatkov iz člena 250 vsebovati naslednje podatke:
the total value, exclusive of VAT, of the supplies of goods referred to in Article 138 in respect of which VAT has become chargeable during this tax period;
skupno vrednost, brez DDV, dobav blaga iz člena 138, za katere je v tem davčnem obdobju nastala obveznost obračuna DDV;
the total value, exclusive of VAT, of the supplies of goods referred to in Articles 33 and 36 carried out within the territory of another Member State, in respect of which VAT has become chargeable during this tax period, where the place where dispatch or transport of the goods began is situated in the Member State in which the return must be submitted;
skupno vrednost, brez DDV, dobav blaga iz členov 33 in 36, opravljenih na ozemlju druge države članice in za katere je v tem davčnem obdobju nastala obveznost obračuna DDV, če se kraj, kjer se odpošiljanje ali prevoz blaga začne nahaja v državi članici, v kateri je treba obračun predložiti;
the total value, exclusive of VAT, of the intra-Community acquisitions of goods, or transactions treated as such, pursuant to Articles 21 or 22, made in the Member State in which the return must be submitted and in respect of which VAT has become chargeable during this tax period;
skupno vrednost pridobitev blaga znotraj Skupnosti in transakcij, ki se tako obravnavajo iz členov 21 ali 22, zmanjšano za DDV, ki so bile opravljene v državi članici, v kateri je treba obračun predložiti in za katere je v tem davčnem obdobju nastala obveznost obračuna DDV;
the total value, exclusive of VAT, of the supplies of goods referred to in Articles 33 and 36 carried out in the Member State in which the return must be submitted and in respect of which VAT has become chargeable during this tax period, where the place where dispatch or transport of the goods began is situated within the territory of another Member State;
skupno vrednost, brez DDV, dobav blaga iz členov 33 in 36, opravljenih v državi članici, v kateri je treba obračun predložiti, in za katere je nastala obveznost obračuna DDV v tem davčnem obdobju, če se kraj, kjer se odpošiljanje ali prevoz blaga začne nahaja na ozemlju druge države članice;
the total value, exclusive of VAT, of the supplies of goods carried out in the Member State in which the return must be submitted and in respect of which the taxable person has been designated, in accordance with Article 197, as liable for payment of VAT and in respect of which VAT has become chargeable during this tax period.
skupno vrednost, brez DDV, dobav blaga, opravljenih v državi članici, v kateri je treba obračun predložiti, za katere je bil davčni zavezanec v skladu s členom 197 določen za osebo, dolžno plačati DDV, in za katere je nastala obveznost obračuna DDV v tem davčnem obdobju.
The VAT return shall be submitted by a deadline to be determined by Member States.
Obračun DDV je treba predloži v roku, ki ga predpišejo države članice.
That deadline may not be more than two months after the end of each tax period.
Ta rok ne sme biti daljši od dveh mesecev po poteku posameznega davčnega obdobja.
The tax period shall be set by each Member State at one month, two months or three months.
Države članice določijo davčno obdobje na en, dva ali tri mesece.
Member States may, however, set different tax periods provided that those periods do not exceed one year.
Države članice pa lahko določijo drugačna davčna obdobja pod pogojem, da ta obdobja ne presežejo enega leta.
Sweden may apply a simplified procedure for small and medium-sized enterprises, whereby taxable persons carrying out only transactions taxable at national level may submit VAT returns three months after the end of the annual direct tax period.
Švedska lahko za mala in srednja podjetja uporabi poenostavljen postopek, po katerem lahko davčni zavezanci, ki opravljajo samo transakcije, obdavčljive na nacionalni ravni, predložijo obračune DDV tri mesece po končanem obdobju letnega neposrednega davka.
In the case of supplies of new means of transport carried out in accordance with the conditions specified in Article 138(2)(a) by a taxable person identified for VAT purposes for a customer not identified for VAT purposes, or by a taxable person as defined in Article 9(2), Member States shall take the measures necessary to ensure that the vendor communicates all the information needed for VAT to be applied and its application checked by the tax authorities.
Pri dobavah novih prevoznih sredstev, ki jih opravi pod pogoji iz člena 138(2)(a) davčni zavezanec, identificiran za namene DDV, pridobitelju, ki ni identificiran za namene DDV, ali davčni zavezanec, kot je opredeljen v členu 9(2), države članice sprejmejo potrebne ukrepe, da prodajalec sporoči vse potrebne podatke za uporabo DDV in nadzor davčnega organa.
Where Member States designate the customer of investment gold as the person liable for payment of VAT pursuant to Article 198(1) or if, in the case of gold material, semi-manufactured products or investment gold as defined in Article 344(1), they exercise the option provided for in Article 198(2) of designating the customer as the person liable for payment of VAT, they shall take the measures necessary to ensure that he complies with the obligations relating to submission of a VAT return set out in this Chapter.
Če države članice na podlagi člena 198(1) imenujejo pridobitelja investicijskega zlata kot zavezanca za plačilo DDV ali če, v primeru zlatega materiala, polizdelkov ali investicijskega zlata, kot je opredeljeno v členu 344(1), izvajajo možnost iz člena 198(2), tj. imenujejo pridobitelja kot zavezanca za plačilo DDV, države članice sprejmejo potrebne ukrepe za zagotovitev, da ta oseba izpolni obveznost predložitve obračuna DDV, kot je določeno v tem poglavju.
Member States shall take the measures necessary to ensure that persons who are regarded as liable for payment of VAT in the stead of a taxable person not established within their territory, in accordance with Articles 194 to 197 and Article 204, comply with the obligations relating to submission of a VAT return, as laid down in this Chapter.
Države članice sprejmejo potrebne ukrepe, s katerimi zagotovijo da osebe, za katere se šteje, da so v skladu s členi 194 do 197 in členom 204 dolžne plačati DDV namesto davčnega zavezanca, ki nima sedeža na njihovem ozemlju, izpolnjujejo obveznosti glede predložitve obračuna DDV iz tega poglavja.
Member States shall take the measures necessary to ensure that non-taxable legal persons who are liable for payment of VAT due in respect of intra-Community acquisitions of goods, as referred to in Article 2(1)(b)(i), comply with the obligations relating to submission of a VAT return, as laid down in this Chapter.
Države članice sprejmejo potrebne ukrepe, s katerimi zagotovijo, da pravne osebe, ki niso davčni zavezanci, so pa dolžne plačati dolgovani DDV za pridobitve blaga znotraj Skupnosti iz člena 2(1)(b)(i), izpolnjujejo obveznosti v zvezi s predložitvijo obračuna DDV iz tega poglavja.