natgillin/translations-raw huggingface dataset:
Member States shall also take the measures necessary to ensure that those persons who, in accordance with Article 205, are held to be jointly and severally liable for payment of the VAT comply with these payment obligations.
Države članice sprejmejo tudi potrebne ukrepe, da osebe, ki so v skladu s členom 205 solidarno odgovorne za plačilo DDV, izpolnjujejo te obveznosti glede plačila.
Where Member States designate the customer for 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 payment obligations set out in this Section.
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 plačila iz tega oddelka.
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 payment obligations set out in this Section.
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 plačila iz tega oddelka.
Member States shall adopt arrangements for payment of VAT on intra-Community acquisitions of new means of transport, as referred to in Article 2(1)(b)(ii), and on intra-Community acquisitions of products subject to excise duty, as referred to in Article 2(1)(b)(iii).
Države članice sprejmejo podrobnosti plačila DDV pri pridobitvah novih prevoznih sredstev znotraj Skupnosti iz člena 2(1)(b)(ii) in pri pridobitvah trošarinskih izdelkov iz člena 2(1)(b)(iii) znotraj Skupnosti.
Member States shall lay down the detailed rules for payment in respect of the importation of goods.
Države članice določijo podrobnosti plačila pri uvozu blaga.
In particular, Member States may provide that, in the case of the importation of goods by taxable persons or certain categories thereof, or by persons liable for payment of VAT or certain categories thereof, the VAT due by reason of the importation need not be paid at the time of importation, on condition that it is entered as such in the VAT return to be submitted in accordance with Article 250.
Predvsem lahko države članice določijo, da DDV, ki bi ga pri uvozu blaga morali plačati davčni zavezanci ali osebe, ki so dolžne plačati DDV, ali določene kategorije teh oseb, ni treba plačati v trenutku uvoza, pod pogojem, da se DDV kot tak navede v obračunu DDV, ki se predloži v skladu s členom 250.
Member States may release taxable persons from payment of the VAT due where the amount is insignificant.
Države članice lahko oprostijo davčne zavezance plačila dolgovanega DDV, če je znesek davka neznaten.
Every taxable person shall state when his activity as a taxable person commences, changes or ceases.
Vsak davčni zavezanec prijavi začetek, spremembo ali prenehanje svoje dejavnosti kot davčni zavezanec.
Member States shall allow, and may require, the statement to be made by electronic means, in accordance with conditions which they lay down.
Države članice dovolijo in lahko zahtevajo, da se prijava predloži z elektronskimi sredstvi, v skladu s pogoji, ki jih predpišejo.
Without prejudice to the first subparagraph of paragraph 1, every taxable person or non-taxable legal person who makes intra-Community acquisitions of goods which are not subject to VAT pursuant to Article 3(1) must state that he makes such acquisitions if the conditions, laid down in that provision, for not making such transactions subject to VAT cease to be fulfilled.
Brez vpliva na prvi pododstavek odstavka 1 mora vsak davčni zavezanec ali pravna oseba, ki ni davčni zavezanec in opravi pridobitev blaga znotraj Skupnosti, ki v skladu s členom 3(1) ni predmet DDV, navesti, da takšne pridobitve opravlja, kadar pogoji o neuporabi DDV iz tega člena niso več izpolnjeni.
Member States shall take the measures necessary to ensure that the following persons are identified by means of an individual number:
Države članice sprejmejo potrebne ukrepe, da zagotovijo, da so naslednje osebe identificirane s posamično številko:
every taxable person, with the exception of those referred to in Article 9(2), who within their respective territory carries out supplies of goods or services in respect of which VAT is deductible, other than supplies of goods or services in respect of which VAT is payable solely by the customer or the person for whom the goods or services are intended, in accordance with Articles 194 to 197 and Article 199;
vsak davčni zavezanec, razen davčnih zavezancev iz člena 9(2), ki na njihovem ozemlju dobavlja blago ali opravlja storitve, v zvezi s katerimi ima pravico do odbitka DDV, razen dobav blaga ali opravljanja storitev, za katere DDV plača izključno prejemnik storitev ali oseba v skladu s členi 194 do 197 in členom 199;
every taxable person, or non-taxable legal person, who makes intra-Community acquisitions of goods subject to VAT pursuant to Article 2(1)(b) and every taxable person, or non-taxable legal person, who exercises the option under Article 3(3) of making their intra-Community acquisitions subject to VAT;
vsak davčni zavezanec ali pravna oseba, ki ni davčni zavezanec in ki v skladu s členom 2(1)(b) opravi pridobitev blaga znotraj Skupnosti, ki je predmet DDV, ali izkoristi možnost iz člena 3(3) da za svoje pridobitve znotraj Skupnosti obračuna DDV;
every taxable person who, within their respective territory, makes intra-Community acquisitions of goods for the purposes of transactions which relate to the activities referred to in the second subparagraph of Article 9(1) and which are carried out outside that territory.
vsak davčni zavezanec, ki na njihovem ozemlju opravi pridobitev blaga znotraj Skupnosti za namene transakcij v zvezi z dejavnostmi iz drugega pododstavka člena 9(1), ki se opravljajo zunaj tega ozemlja.
Member States need not identify certain taxable persons who carry out transactions on an occasional basis, as referred to in Article 12.
Državam članicam ni treba identificirati nekaterih davčnih zavezancev, ki opravljajo priložnostne transakcije iz člena 12.
Each individual VAT identification number shall have a prefix in accordance with ISO code 3166 — alpha 2 — by which the Member State of issue may be identified.
Vsaka posamična identifikacijska DDV številka ima predpono v skladu z oznako ISO – 3166 alfa 2, po kateri je mogoče identificirati državo članico, ki jo je izdala.
Nevertheless, Greece may use the prefix ‘EL’.
Grčiji se kljub temu dovoli uporaba predpone „EL“.
Member States shall take the measures necessary to ensure that their identification systems enable the taxable persons referred to in Article 214 to be identified and to ensure the correct application of the transitional arrangements for the taxation of intra-Community transactions, as referred to in Article 402.
Države članice sprejmejo potrebne ukrepe, s katerimi zagotovijo, da njihov identifikacijski sistem razlikuje med davčnimi zavezanci iz člena 214 in tako zagotovijo pravilno uporabo prehodne ureditve za obdavčevanje transakcij znotraj Skupnosti iz člena 402.
Invoicing
Fakturiranje
Definition
Opredelitve
For the purposes of this Chapter, ‘transmission or provision by electronic means’ shall mean transmission or provision to the addressee 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 je „pošiljanje ali dajanje na razpolago z elektronskimi sredstvi“ pošiljanje ali dajanje na razpolago računa naslovniku s pomočjo uporabe elektronske opreme za obdelavo (vključno z digitalno kompresijo) ter z uporabo žic, radijskega prenosa, optičnih tehnologij ali drugih elektromagnetnih sredstev.
Concept of invoice
Opredelitev računa
For the purposes of this Directive, Member States shall accept documents or messages on paper or in electronic form as invoices if they meet the conditions laid down in this Chapter.
Za namene te direktive države članice kot račune sprejmejo vse dokumente ali sporočila na papirju ali v elektronski obliki, ki izpolnjujejo pogoje, določene v tem poglavju.
Any document or message that amends and refers specifically and unambiguously to the initial invoice shall be treated as an invoice.
Enako kot račun se obravnava vsak dokument ali sporočilo, ki spreminja prvotni račun in se nanj izrecno in nedvoumno nanaša.
Issue of invoices
Izdajanje računov
Every taxable person shall ensure that, in respect of the following, an invoice is issued, either by himself or by his customer or, in his name and on his behalf, by a third party:
Vsak davčni zavezanec mora zagotoviti, da sam, pridobitelj ali prejemnik ali tretja oseba v njegovem imenu in za njegov račun izda račun v naslednjih primerih:
supplies of goods or services which he has made to another taxable person or to a non-taxable legal person;
za dobave blaga ali opravljanje storitev, ki jih je opravil drugemu davčnemu zavezancu ali pravni osebi, ki ni davčni zavezanec;
supplies of goods as referred to in Article 33;
za dobave blaga iz člena 33;
supplies of goods carried out in accordance with the conditions specified in Article 138;
za dobave blaga, opravljene pod pogoji iz člena 138;
any payment on account made to him before one of the supplies of goods referred to in points (1), (2) and (3) was carried out;
za vsako predplačilo, ki ga prejme preden je bila opravljena ena od dobav blaga iz točk (1), (2) in (3);
any payment on account made to him by another taxable person or non-taxable legal person before the provision of services was completed.
za vsako predplačilo, ki ga prejme od drugega davčnega zavezanca ali pravne osebe, ki ni davčni zavezanec, preden so storitve v celoti opravljene.
Member States may impose on taxable persons an obligation to issue an invoice in respect of supplies of goods or services made in their territory, other than those referred to in Article 220.
Države članice lahko davčnim zavezancem naložijo obveznost, da izdajajo račun za dobave blaga ali opravljanje storitev, ki niso navedene v členu 220, ki so jih dobavili ali opravili na njihovem ozemlju.
Member States may, in respect of the invoices referred to in the first subparagraph, impose fewer obligations than those laid down in Articles 226, 230, 233, 244 and 246.
Države članice lahko za račune iz prvega pododstavka naložijo manj obveznosti, kot jih je naštetih v členih 226, 230, 233, 244 in 246.
Member States may release taxable persons from the obligation laid down in Article 220 to issue an invoice in respect of supplies of goods or services which they have made in their territory and which are exempt, with or without deductibility of the VAT paid at the preceding stage, pursuant to Articles 110 and 111, Article 125(1), Article 127, Article 128(1), Articles 132, 135, 136, 371, 375, 376 and 377, Article 378(2), Article 379(2) and Articles 380 to 390.
Države članice lahko davčne zavezance oprostijo obveznosti, predpisane v členu 220, da izdajo račun za dobave blaga ali opravljanje storitve, ki so jih opravili na njihovem ozemlju in so z ali brez pravice do odbitka DDV, plačanega v predhodni fazi, oproščene, v skladu s členoma 110 in 111, členom 125(1), členom 127, členom 128(1), členi 132, 135, 136, 371, 375, 376 in 377, členom 378(2), členom 379(2) in členi 380 do 390.
Member States may impose time limits on taxable persons for the issue of invoices when supplying goods or services in their territory.
Države članice lahko davčnim zavezancem, ki dobavljajo blago ali opravljajo storitve na njihovem ozemlju, naložijo rok za izdajo računov.
In accordance with conditions to be laid down by the Member States in whose territory goods or services are supplied, a summary invoice may be drawn up for several separate supplies of goods or services.
Pod pogoji, ki jih določijo države članice, na ozemlju katerih so opravljene dobave blaga ali storitev, se lahko sestavi skupni račun za več ločenih dobav blaga ali opravljenih storitev.
Invoices may be drawn up by the customer in respect of the supply to him, by a taxable person, of goods or services, if there is a prior agreement between the two parties and provided that a procedure exists for the acceptance of each invoice by the taxable person supplying the goods or services.
Račune lahko sestavi pridobitelj ali prejemnik za blago, ki mu ga je davčni zavezanec dobavil, ali za storitve, ki mu jih je davčni zavezanec opravil, če se obe stranki o tem predhodno dogovorita in pod pogojem, da obstaja postopek za sprejem vsakega računa s strani davčnega zavezanca, ki dobavlja blago ali opravlja storitve.
The Member States in whose territory the goods or services are supplied shall determine the terms and conditions of such prior agreements and of the acceptance procedures between the taxable person and the customer.
Države članice, na ozemlju katerih so opravljene dobave blaga ali so opravljene storitve, določijo pogoje in podrobnosti takšnih predhodnih dogovorov in postopke sprejemanja računov med davčnim zavezancem in pridobiteljem ali prejemnikom.
Member States may impose further conditions on taxable persons supplying goods or services in their territory concerning the issue of invoices by the customer.
Države članice lahko davčnim zavezancem, ki na njihovem ozemlju dobavljajo blago ali opravljajo storitve, naložijo nadaljnje pogoje za račune, ki jih izdajajo pridobitelji ali prejemniki.
They may, in particular, require that such invoices be issued in the name and on behalf of the taxable person.
Na primer lahko zahtevajo, da se taki računi izdajajo v imenu in za račun davčnega zavezanca.
The conditions referred to in the first subparagraph must always be the same wherever the customer is established.
Pogoji iz prvega pododstavka morajo biti vedno enaki, ne glede na to, kjer ima prejemnik sedež.
Member States may impose specific conditions on taxable persons supplying goods or services in their territory in cases where the third party, or the customer, who issues invoices is established 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.
Države članice lahko naložijo posebne pogoje za davčne zavezance, ki dobavljajo blago ali opravljajo storitve na njihovem ozemlju v primerih, ko ima tretja oseba ali pridobitelj ali prejemnik, ki izdaja račune, sedež v državi, s katero ni nobenega pravnega instrumenta o medsebojni pomoči, katerega področje uporabe bi bilo podobno področju uporabe, ki je predpisano v Direktivi 76/308/EGS in Uredbi (ES) št. 1798/2003.
Content of invoices
Vsebina računov
Without prejudice to the particular provisions laid down in this Directive, only the following details are required for VAT purposes on invoices issued pursuant to Articles 220 and 221:
Brez poseganja v posebne določbe te direktive, se za namene DDV na računih, ki se izstavljajo v skladu s členom 220 in 221 zahtevajo samo naslednji podatki:
the date of issue;
datum izdaje računa;
a sequential number, based on one or more series, which uniquely identifies the invoice;
zaporedna številka, ki temelji na eni ali več serij, ki izključno identificira račun;
the VAT identification number referred to in Article 214 under which the taxable person supplied the goods or services;
identifikacijska številka DDV iz člena 214, pod katero je davčni zavezanec dobavil blago ali opravil storitve;
the customer's VAT identification number, as referred to in Article 214, under which the customer received a supply of goods or services in respect of which he is liable for payment of VAT, or received a supply of goods as referred to in Article 138;
identifikacijska številka DDV prejemnika v skladu s členom 214, pod katero je pridobiteljprejel dobavo blaga ali storitev, za katero je dolžan plačati DDV, ali je prejel dobavo blaga v skladu s členom 138;
the full name and address of the taxable person and of the customer;
polno ime in naslov davčnega zavezanca in pridobitelja ali prejemnika ;
the quantity and nature of the goods supplied or the extent and nature of the services rendered;
količina in vrsta dobavljenega blaga ali obseg in vrsta opravljenih storitev;
the date on which the supply of goods or services was made or completed or the date on which the payment on account referred to in points (4) and (5) of Article 220 was made, in so far as that date can be determined and differs from the date of issue of the invoice;
datum, na katerega je bila opravljena dobava blaga ali dokončana storitev, ali datum, na katerega je bilo opravljeno predplačilo iz točk (4) in (5) člena 220, kolikor se datum lahko določi in se razlikuje od datuma izdaje računa;
the taxable amount per rate or exemption, the unit price exclusive of VAT and any discounts or rebates if they are not included in the unit price;
davčna osnova za vsako stopnjo ali oprostitev, cena na enoto brez DDV in kakršni koli popusti ali znižanja, če niso vključeni v ceno na enoto;
the VAT rate applied;
uporabljena stopnja DDV;
the VAT amount payable, except where a special arrangement is applied under which, in accordance with this Directive, such a detail is excluded;
znesek DDV, ki se plača, razen tam, kjer se uporablja posebna ureditev, za katero ta direktiva tak podatek izključuje;
in the case of an exemption or where the customer is liable for payment of VAT, reference to the applicable provision of this Directive, or to the corresponding national provision, or any other reference indicating that the supply of goods or services is exempt or subject to the reverse charge procedure;
v primeru oprostitve ali kjer je pridobitelj ali prejemnika storitev dolžan plačati DDV, sklicevanje na veljavno določbo te direktive ali na ustrezno nacionalno določbo ali na katerokoli drugo navedbo, da je dobava blaga ali opravljanje storitev oproščeno ali da zanjo velja postopek obrnjene davčne obveznosti;
in the case of the supply of a new means of transport made in accordance with the conditions specified in Article 138(1) and (2)(a), the characteristics as identified in point (b) of Article 2(2);
v primeru dobave novega prevoznega sredstva, opravljene v skladu s pogoji iz člena 138(1) in (2)(a), podatki, našteti v točki (b) člena 2(2);
where the margin scheme for travel agents is applied, reference to Article 306, or to the corresponding national provisions, or any other reference indicating that the margin scheme has been applied;
v primeru uporabe maržne ureditve za potovalne agencije, sklicevanje na člen 306 ali na ustrezne nacionalne določbe ali drugo navedbo, da se je uporabila maržna ureditev;
where one of the special arrangements applicable to second-hand goods, works of art, collectors' items and antiques is applied, reference to Articles 313, 326 or 333, or to the corresponding national provisions, or any other reference indicating that one of those arrangements has been applied;
v primeru uporabe ene od posebnih ureditev za rabljeno blago, umetniške predmete, zbirke in starine, sklicevanje na člen 313, 326 ali 333 ali na ustrezne nacionalne določbe ali drugo navedbo, da se je uporabila ena od teh ureditev;
where the person liable for payment of VAT is a tax representative for the purposes of Article 204, the VAT identification number, referred to in Article 214, of that tax representative, together with his full name and address.
kjer je oseba, ki je dolžna plačati DDV, davčni zastopnik v smislu člena 204, identifikacijska številka DDV tega davčnega zastopnika v skladu s členom 214, skupaj z njegovim polnim imenom in naslovom.
Member States may require taxable persons established in their territory and supplying goods or services there to indicate the VAT identification number, referred to in Article 214, of the customer in cases other than those referred to in point (4) of Article 226.
Države članice lahko zahtevajo, da davčni zavezanci, ki imajo sedež na njihovem ozemlju in tam opravijo dobave blaga ali storitve, navedejo v členu 214 opredeljeno identifikacijsko številko DDV pridobitelja ali prejemnika v primerih, ki niso navedeni v točki (4) člena 226.
Member States in whose territory goods or services are supplied may allow some of the compulsory details to be omitted from documents or messages treated as invoices pursuant to Article 219.
Države članice, na ozemlju katerih so opravljene dobave blaga ali so opravljene storitve, lahko dovolijo, da se nekateri obvezni podatki izpustijo na dokumentih ali sporočilih, ki se v skladu s členom 219 obravnavajo kot računi.
Member States shall not require invoices to be signed.
Države članice ne zahtevajo, da so računi podpisani.
The amounts which appear on the invoice may be expressed in any currency, provided that the amount of VAT payable is expressed in the national currency of the Member State in which the supply of goods or services takes place, using the conversion mechanism laid down in Article 91.
Zneski, izkazani na računih, so lahko izraženi v kateri koli valuti, pod pogojem, da je znesek DDV, ki ga je treba plačati, izražen v nacionalni valuti države članice, kjer je bilo blago dobavljeno ali kjer so bile storitve opravljene, z uporabo menjalnega mehanizma, ki je določen v členu 91.
For control purposes, Member States may require invoices in respect of supplies of goods or services in their territory and invoices received by taxable persons established in their territory to be translated into their national languages.
Za namene nadzora države članice lahko zahtevajo, da se računi za blago, ki je bilo dobavljeno na njihovem ozemlju, ali za storitve, ki so bile opravljene na njihovem ozemlju, in računi, ki jih prejmejo davčni zavezanci na njihovem ozemlju, prevedejo v njihove nacionalne jezike.
Sending invoices by electronic means
Pošiljanje računov z elektronskimi sredstvi
Invoices issued pursuant to Section 2 may be sent on paper or, subject to acceptance by the recipient, they may be sent or made available by electronic means.
Računi, ki se izdajo na podlagi določb oddelka 2, se lahko pošljejo na papirju, oziroma se lahko, če naročnik to sprejme, pošljejo ali dajo na razpolago z elektronskimi sredstvi.
Invoices sent or made available by electronic means shall be accepted by Member States provided that the authenticity of the origin and the integrity of their content are guaranteed by one of the following methods:
Države članice sprejmejo račune, ki so poslani ali dani na razpolago z elektronskimi sredstvi, pod pogojem, da sta pristnost izvora in celovitost vsebine zajamčeni na enega od naslednjih načinov:
by means of an advanced electronic signature within the meaning of point (2) of Article 2 of Directive 1999/93/EC of the European Parliament and of the Council of 13 December 1999 on a Community framework for electronic signatures;
z naprednim elektronskim podpisom v smislu točke 2 člena 2 Direktive 1999/93/ES Evropskega parlamenta in Sveta z dne 13. decembra 1999 o okviru Skupnosti za elektronske podpise;
by means of electronic data interchange (EDI), as defined in Article 2 of Commission Recommendation 1994/820/EC of 19 October 1994 relating to the legal aspects of electronic data interchange, if the agreement relating to the exchange provides for the use of procedures guaranteeing the authenticity of the origin and integrity of the data.
z elektronsko izmenjavo podatkov (EDI), kot je opredeljeno v členu 2 Priporočila Komisije 1994/820/ES z dne 19. oktobra 1994 o pravnih vidikih izmenjave elektronskih podatkov, če sporazum, ki se nanaša na izmenjavo, predvideva uporabo postopkov, ki jamčijo pristnost izvora in celovitost podatkov.