natgillin/translations-raw huggingface dataset:
Member States may require that they be notified of the exercise of this option by the taxable person.
Države članice lahko zahtevajo, da jih davčni zavezanec obvesti o izbiri te možnosti.
However, for some of the transactions referred to in the first subparagraph or for certain categories of taxable persons, Member States may use the exchange rate determined in accordance with the Community provisions in force governing the calculation of the value for customs purposes.’;
Za nekatere transakcije iz prvega pododstavka ali nekatere kategorije davčnih zavezancev pa lahko države članice še naprej uporabljajo menjalni tečaj, določen v skladu z določbami Skupnosti, ki veljajo za izračun carinske vrednosti.“;
‘Article 167a
„Člen 167a
Member States may provide within an optional scheme that the right of deduction of a taxable person whose VAT solely becomes chargeable in accordance with Article 66(b) be postponed until the VAT on the goods or services supplied to him has been paid to his supplier.
Države članice lahko v okviru izbirne ureditve določijo, da se pravica do odbitka davčnega zavezanca, za katerega nastane obveznost obračuna DDV le na podlagi člena 66(b) odloži, dokler DDV za njemu dobavljeno blago ali opravljene storitve ni plačan njegovemu dobavitelju.
Member States which apply the optional scheme referred to in the first paragraph shall set a threshold for taxable persons using the scheme within their territory, based on the annual turnover of the taxable person calculated in accordance with Article 288.
Države članice, ki uporabljajo izbirno ureditev iz prvega odstavka, določijo prag za davčne zavezance, ki uporabljajo ureditev na svojem ozemlju, na podlagi letnega prometa davčnega zavezanca, izračunanega v skladu s členom 288.
That threshold may not be higher than EUR 500000 or the equivalent in national currency.
Ta prag ne sme presegati 500000 EUR ali protivrednosti v nacionalni valuti.
Member States may increase that threshold up to EUR 2000000 or the equivalent in national currency after consulting the VAT Committee.
Države članice lahko po posvetovanju z odborom za DDV ta prag dvignejo na 2000000 EUR ali njegovo protivrednost v nacionalni valuti.
However, such consultation of the VAT Committee shall not be required for Member States which applied a threshold higher than EUR 500000 or the equivalent in national currency on 31 December 2012.
Vendar se takšno posvetovanje z odborom za DDV ne zahteva za države članice, v katerih se je 31. decembra 2012 uporabljal prag, višji od 500000 EUR, ali njegova protivrednost v nacionalni valuti.
Member States shall inform the VAT Committee of national legislative measures adopted pursuant to the first paragraph.’;
Države članice obvestijo odbor za DDV o nacionalnih zakonodajnih ukrepih, sprejetih v skladu s prvim odstavkom tega člena.“;
Article 178 is amended as follows:
člen 178 se spremeni, kot sledi:
for the purposes of deductions pursuant to Article 168(a), in respect of the supply of goods or services, he must hold an invoice drawn up in accordance with Sections 3 to 6 of Chapter 3 of Title XI;’;
za odbitke v skladu s členom 168(a) v zvezi z dobavo blaga ali opravljanjem storitev imeti račun, izdan v skladu z oddelki 3 do 6 poglavja 3 naslova XI;“
for the purposes of deductions pursuant to Article 168(c), in respect of the intra-Community acquisition of goods, he must set out in the VAT return provided for in Article 250 all the information needed for the amount of VAT due on his intra-Community acquisitions of goods to be calculated and he must hold an invoice drawn up in accordance with Sections 3 to 5 of Chapter 3 of Title XI;’;
za odbitke v skladu s členom 168(c) v zvezi s pridobitvijo blaga znotraj Skupnosti v obračunu DDV iz člena 250 navesti vse podatke, potrebne za izračun zneska DDV, ki ga je treba plačati za njegove pridobitve blaga znotraj Skupnosti, in imeti račun, izdan v skladu z oddelki 3 do 5 poglavja 3 naslova XI;“
Article 181 is replaced by the following:
člen 181 se nadomesti z naslednjim:
Member States may authorise a taxable person who does not hold an invoice drawn up in accordance with Sections 3 to 5 of Chapter 3 of Title XI to make the deduction referred to in Article 168(c) in respect of his intra-Community acquisitions of goods.’;
Države članice lahko davčnemu zavezancu, ki nima računa, izdanega v skladu z oddelki 3 do 5 poglavja 3 naslova XI, dovolijo, da opravi odbitek iz člena 168(c) za svoje pridobitve blaga znotraj Skupnosti.“;
in Article 197(1), point (c) is replaced by the following:
v členu 197(1) se točka (c) nadomesti z naslednjim:
the invoice issued by the taxable person not established in the Member State of the person to whom the goods are supplied is drawn up in accordance with Sections 3 to 5 of Chapter 3.’;
račun, ki ga izda davčni zavezanec, ki nima sedeža v državi članici osebe, kateri je blago dobavljeno, se izda v skladu z oddelki 3 do 5 poglavja 3.“;
Article 217 is replaced by the following:
člen 217 se nadomesti z naslednjim:
‘Article 217
„Člen 217
For the purposes of this Directive, “electronic invoice” means an invoice that contains the information required in this Directive, and which has been issued and received in any electronic format.’;
Za namene te direktive je ‚,elektronski račun‘ račun, ki vsebuje predpisane informacije iz te direktive in ki je bil izdan in prejet v kateri koli elektronski obliki.“;
in Section 3 of Chapter 3 of Title XI, the following Article is inserted:
v oddelku 3 poglavja 3 naslova XI se vstavi člen 219a:
‘Article 219a
„Člen 219a
Without prejudice to Articles 244 to 248, the following shall apply:
Brez poseganja v člene 244 do 248, se uporablja naslednje:
Invoicing shall be subject to the rules applying in the Member State in which the supply of goods or services is deemed to be made, in accordance with the provisions of Title V.
Za izdajanje računov veljajo pravila, ki se uporabljajo v državi članici, v kateri se v skladu z določbami naslova V šteje, da je bilo dobavljeno blago ali so bile opravljene storitve.
By way of derogation from point (1), invoicing shall be subject to the rules applying in the Member State in which the supplier has established his business or has a fixed establishment from which the supply is made or, in the absence of such place of establishment or fixed establishment, the Member State where the supplier has his permanent address or usually resides, where:
Z odstopanjem od odstavka 1 tega člena se za izdajanje računov uporabljajo pravila, ki veljajo v državi članici, v kateri ima dobavitelj sedež svoje dejavnosti ali stalno poslovno enoto, iz katere je dobava opravljena, oziroma če takšnega sedeža dejavnosti ali stalne poslovne enote ni, v državi članici, v kateri ima stalno ali običajno prebivališče, če:
the supplier is not established in the Member State in which the supply of goods or services is deemed to be made, in accordance with the provisions of Title V, or his establishment in that Member State does not intervene in the supply within the meaning of Article 192a, and the person liable for the payment of the VAT is the person to whom the goods or services are supplied.
nima sedeža v državi članici, za katero se v skladu z določbami naslova V šteje, da je bilo vanjo dobavljeno blago ali so bile v njej opravljene storitve, ali čigar sedež se v tej državi članici ne uporablja za dobave v smislu člena 192a, in je oseba, ki mora plačati DDV, oseba, kateri je bilo blago dobavljeno ali so bile storitve opravljene.
However where the customer issues the invoice (self-billing), point (1) shall apply.
Vendar pa se za izdajanje računov uporabljajo pravila iz odstavka 1 tega člena, če izda račun prejemnik (samo-fakturiranje).
the supply of goods or services is deemed not to be made within the Community, in accordance with the provisions of Title V.’;
se za dobavo blaga oziroma storitev v skladu z določbami naslova V šteje, da ni opravljena v Skupnosti.“;
Article 220 is replaced by the following:
člen 220 se nadomesti z naslednjim:
‘Article 220
„Člen 220
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, prejemnik ali tretja oseba v njegovem imenu in za njegov račun izda račun v naslednjih primerih:
supplies of goods carried out in accordance with the conditions specified in Article 138;
za blago, dobavljeno v skladu s pogoji iz člena 138;
any payment on account made to him before one of the supplies of goods referred to in points (1) and (2) was carried out;
za vsako predplačilo, ki ga prejme, preden je katera od dobav blaga iz točk 1 in 2 opravljena;
By way of derogation from paragraph 1, and without prejudice to Article 221(2), the issue of an invoice shall not be required in respect of supplies of services exempted under points (a) to (g) of Article 135(1).’;
Z odstopanjem od odstavka 1 tega člena in brez poseganja v člen 221(2) računa ni treba izdati za opravljanje storitev, ki so v skladu s točkami (a) do (g) člena 135(1) oproščene davkov.“;
‘Article 220a
„Člen 220a
Member States shall allow taxable persons to issue a simplified invoice in any of the following cases:
V katerem koli od naslednjih primerov države članice davčnemu zavezancu dovolijo izdajo poenostavljenega računa:
where the amount of the invoice is not higher than EUR 100 or the equivalent in national currency;
kadar znesek na računu ni višji od 100 EUR ali njegove protivrednosti v nacionalni valuti;
where the invoice issued is a document or message treated as an invoice pursuant to Article 219.
izdani račun je dokument ali sporočilo, ki se upošteva kot račun v skladu s členom 219.
Member States shall not allow taxable persons to issue a simplified invoice where invoices are required to be issued pursuant to points (2) and (3) of Article 220(1) or where the taxable supply of goods or services is carried out by a taxable person who is not established in the Member State in which the VAT is due, or whose establishment in that Member State does not intervene in the supply within the meaning of Article 192a, and the person liable for the payment of VAT is the person to whom the goods or services are supplied.’;
Države članice davčnemu zavezancu ne dovolijo izdaje poenostavljenega računa, kadar morajo biti računi izdani v skladu s točkama 2 in 3 člena 220(1) ali kadar obdavčljivo dobavo blaga ali storitve opravi davčni zavezanec, ki nima sedeža v državi članici, v kateri je treba plačati DDV, ali pa njegova poslovna enota v tej državi članici ne sodeluje pri dobavi v smislu člena 192a, in je oseba, ki je dolžna plačati DDV, oseba, kateri je bilo dobavljeno blago ali so bile opravljene storitve.“;
Articles 221, 222, 223, 224 and 225 are replaced by the following:
členi 221, 222, 223, 224 in 225 se nadomestijo z naslednjim:
‘Article 221
„Člen 221
Member States may impose on taxable persons an obligation to issue an invoice in accordance with the details required under Article 226 or 226b in respect of supplies of goods or services other than those referred to in Article 220(1).
Države članice lahko davčnim zavezancem naložijo obveznost, da izdajajo račun v skladu s podrobnostmi v skladu s členom 226 ali 226b za dobavljeno blago ali opravljene storitve, ki v členu 220(1) niso navedene.
Member States may impose on taxable persons who have established their business in their territory or who have a fixed establishment in their territory from which the supply is made, an obligation to issue an invoice in accordance with the details required in Article 226 or 226b in respect of supplies of services exempted under points (a) to (g) of Article 135(1) which those taxable persons have made in their territory or outside the Community.
Države članice lahko davčnim zavezancem, ki imajo na njihovem ozemlju sedež ali stalno poslovno enoto, iz katere je opravljena dobava, naložijo obveznost, da za opravljene storitve, ki so oproščene v skladu s točkami (a) do (g) člena 135(1) in so jih ti davčni zavezanci opravili na njihovem ozemlju ali zunaj Skupnosti, izdajo račun v skladu s podrobnostmi iz člena 226 ali 226b.
Member States may release taxable persons from the obligation laid down in Article 220(1) or in Article 220a 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 in the preceding stage, pursuant to Articles 110 and 111, Article 125(1), Article 127, Article 128(1), Article 132, points (h) to (l) of Article 135(1), Articles 136, 371, 375, 376 and 377, Articles 378(2) and 379(2) and Articles 380 to 390b.
Države članice lahko davčne zavezance oprostijo obveznosti iz člena 220(1) ali člena 220a, da izdajo račun za blago, ki ga dobavijo, ali za storitve, ki jih opravijo na njihovem ozemlju in so oproščene, bodisi s pravico do odbitka DDV, plačanega v predhodni fazi, bodisi brez te pravice, v skladu s členi 110 in 111, 125(1), 127, 128(1), 132, točkami (h) do (l) člena 135(1), členi 136, 371, 375, 376 in 377, 378(2), 379(2) in 380 do 390b.
For supplies of goods carried out in accordance with the conditions specified in Article 138 or for supplies of services for which VAT is payable by the customer pursuant to Article 196, an invoice shall be issued no later than on the fifteenth day of the month following that in which the chargeable event occurs.
Za blago, dobavljeno v skladu s pogoji iz člena 138, ali opravljene storitve, za katere DDV plača prejemnik v skladu s členom 196, se račun izda najpozneje 15. dan v mesecu, ki sledi mesecu, v katerem nastane obdavčljivi dogodek.
For other supplies of goods or services Member States may impose time limits on taxable persons for the issue of invoices.
Za druge dobave blaga ali opravljanje storitev lahko države članice davčnim zavezancem naložijo roke za izdajo računov.
Member States shall allow taxable persons to issue summary invoices which detail several separate supplies of goods or services provided that VAT on the supplies mentioned in the summary invoice becomes chargeable during the same calendar month.
Države članice davčnemu zavezancu dovolijo, da izda skupne račune, na katerih je podrobno navedenih več ločenih dobav blaga ali opravljenih storitev, če obveznost obračuna DDV za dobavljeno blago ali opravljene storitve, navedene v skupnem računu, nastane v istem koledarskem mesecu.
Without prejudice to Article 222, Member States may allow summary invoices to include supplies for which VAT has become chargeable during a period of time longer than one calendar month.
Države članice lahko brez poseganja v člen 222 dovolijo izdajo skupnih računov za dobavljeno blago ali opravljene storitve, za katere nastane obveznost obračuna DDV v obdobju, daljšem od enega koledarskega meseca.
Invoices may be drawn up by the customer in respect of the supply to him, by a taxable person, of goods or services, where 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 prejemnik v zvezi z njemu opravljeno dobavo blaga ali storitev, ki mu jo 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.
Member State may require that such invoices be issued in the name and on behalf of the taxable person.
Države članice lahko zahtevajo, da se taki računi izdajajo v imenu in za račun davčnega zavezanca.
where the VAT becomes chargeable at the time when the payment is received in accordance with Article 66(b) and the right of deduction arises at the time the deductible tax becomes chargeable, the mention “Cash accounting”;’;
če nastane obveznost obračuna DDV ob prejemu plačila v skladu s členom 66(b) in pravica do odbitka nastane v trenutku, ko nastane obveznost obračuna odbitnega davka, navedba ‚cash accounting‘.“;
where the customer receiving a supply issues the invoice instead of the supplier, the mention “Self-billing”;’;
če prejemnik izda račun namesto dobavitelja ali izvajalca, navedba ‚self-billing‘.“;
point (11) is replaced by the following:
točka 11 se nadomesti z naslednjim:
in the case of an exemption, 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;’;
v primeru oprostitve, sklicevanje na veljavno določbo te direktive ali na ustrezno nacionalno določbo ali na katerokoli drugo navedbo, da je dobava blaga ali opravljanje storitev oproščeno;“;
where the customer is liable for the payment of the VAT, the mention “Reverse charge”;’;
kadar je prejemnik dolžan plačati DDV, navedba ‚Reverse Charge‘.“;
points (13) and (14) are replaced by the following:
točki 13 in 14 se nadomestita z naslednjima:
where the margin scheme for travel agents is applied, the mention “Margin scheme — Travel agents”;
v primeru uporabe maržne ureditve za potovalne agencije, navedba ‚Margin scheme - Travel agents‘;
where one of the special arrangements applicable to second-hand goods, works of art, collectors’ items and antiques is applied, the mention “Margin scheme — Second-hand goods”; “Margin scheme — Works of art” or “Margin scheme — Collector’s items and antiques” respectively;’;
v primeru uporabe ene od posebnih ureditev za rabljeno blago, umetniške predmete, zbirke in starine, navedba ‚Margin scheme - Second-hand goods‘; ‚Margin scheme - works of art‘ oziroma ‚Margin scheme - collector’s items and antiques‘.“;
the following Articles are inserted:
vstavita se naslednja člena:
‘Article 226a
„Člen 226a
Where the invoice is issued by a taxable person, who is not established in the Member State where the tax is due or whose establishment in that Member State does not intervene in the supply within the meaning of Article 192a, and who is making a supply of goods or services to a customer who is liable for payment of VAT, the taxable person may omit the details referred to in points (8), (9) and (10) of Article 226 and instead indicate, by reference to the quantity or extent of the goods or services supplied and their nature, the taxable amount of those goods or services.
Kadar izda račun davčni zavezanec, ki nima sedeža v državi članici, v kateri je treba plačati davek, ali pa njegova poslovna enota v tej državi članici ne sodeluje pri dobavi v smislu člena 192a, in ki opravi dobavo blaga ali storitev prejemniku , ki je dolžan plačati DDV, lahko davčni zavezanec izpusti podrobnosti iz točk 8, 9 in 10 člena 226 in namesto tega navede davčno osnovo tega blaga ali storitev z navedbo količine in vrste dobavljenega blaga oziroma obsega in vrste opravljenih storitev.
Article 226b
Člen 226b
As regards simplified invoices issued pursuant to Article 220a and Article 221(1) and (2), Member States shall require at least the following details:
Glede poenostavljenih računov, izdanih v skladu s členom 220a ter členom 221(1) in (2), države članice zahtevajo najmanj naslednje podatke:
identification of the taxable person supplying the goods or services;
identifikacija davčnega zavezanca, ki dobavi blago ali opravi 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;
where the invoice issued is a document or message treated as an invoice pursuant to Article 219, specific and unambiguous reference to that initial invoice and the specific details which are being amended.
če je izdani račun dokument ali sporočilo, ki se upošteva kot račun v skladu s členom 219, jasna in nedvoumna navedba tega prvotnega računa in konkretne podrobnosti, ki so spremenjene.
They may not require details on invoices other than those referred to in Articles 226, 227 and 230.’;
Države članice na računih poleg podatkov iz členov 226, 227 in 230 ne smejo zahtevati drugih podatkov.“;
Article 228 is deleted;
člen 228 se črta;
Article 230 is replaced by the following:
člen 230 se nadomesti z naslednjim:
‘Article 230
„Člen 230
The amounts which appear on the invoice may be expressed in any currency, provided that the amount of VAT payable or to be adjusted is expressed in the national currency of the Member State, using the conversion rate mechanism provided for 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 ali popraviti, izražen v nacionalni valuti države članice, z uporabo menjalnega mehanizma, ki je določen v členu 91.“;
Article 231 is deleted;
člen 231 se črta;
the heading of Section 5 of Chapter 3 of Title XI is replaced by the following:
naslov oddelka 5 poglavja 3 naslova XI se nadomesti z naslednjim:
‘Paper invoices and electronic invoices’;
„Papirni in elektronski računi“;
Articles 232 and 233 are replaced by the following:
člena 232 in 233 se nadomestita z naslednjim:
The use of an electronic invoice shall be subject to acceptance by the recipient.
Prejemnik računa se mora strinjati z uporabo elektronskega računa.
The authenticity of the origin, the integrity of the content and the legibility of an invoice, whether on paper or in electronic form, shall be ensured from the point in time of issue until the end of the period for storage of the invoice.
Pristnost izvora, celovitost vsebine in čitljivost računa, v papirni ali elektronski obliki, se zagotovijo od trenutka izdaje do konca obdobja hrambe računa.
Each taxable person shall determine the way to ensure the authenticity of the origin, the integrity of the content and the legibility of the invoice.
Vsak davčni zavezanec določi način za zagotovitev pristnosti izvora, celovitosti vsebine in čitljivosti računa.
This may be achieved by any business controls which create a reliable audit trail between an invoice and a supply of goods or services.
To se lahko doseže s postopki za nadzor poslovanja, ki ustvarijo zanesljivo revizijsko sled med računom in dobavo blaga ali opravljeno storitvijo.
“Authenticity of the origin” means the assurance of the identity of the supplier or the issuer of the invoice.
‚Pristnost izvora‘ pomeni zagotovitev identitete dobavitelja ali izdajatelja računa.
“Integrity of the content” means that the content required according to this Directive has not been altered.
‚Celovitost vsebine‘ pomeni, da vsebina, ki je zahtevana v skladu s to direktivo, ni bila spremenjena.
Other than by way of the type of business controls described in paragraph 1, the following are examples of technologies that ensure the authenticity of the origin and the integrity of the content of an electronic invoice:
Poleg postopkov za nadzor poslovanja iz odstavka 1 tega člena sta v nadaljevanju navedena primera tehnologij, ki zagotavljata pristnost izvora in celovitost vsebine elektronskega računa:
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, 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;
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 elektronski podpis, ki je bil narejen z napravo za varno podpisovanje in temelji na kvalificiranem potrdilu, ustrezno v smislu točk 6 in 10 člena 2 Direktive 1999/93/ES.
electronic data interchange (EDI), as defined in Article 2 of Annex 1 to Commission Recommendation 1994/820/EC of 19 October 1994 relating to the legal aspects of electronic data interchange, where 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 opredeljena v členu 2 Priloge 1 k Priporočilu Komisije 94/820/ES z dne 19. oktobra 1994 o pravnih vidikih izmenjave elektronskih podatkov, če sporazum, ki se nanaša na izmenjavo, predvideva uporabo postopkov, ki zagotavljajo pristnost izvora in celovitost podatkov.