natgillin/translations-raw huggingface dataset:
taxable person not established within the Community' means a taxable person who has not established his business in the territory of the Community and who has no fixed establishment there;’;
‚davčni zavezanec, ki nima sedeža v Skupnosti‘, pomeni davčnega zavezanca, ki na ozemlju Skupnosti nima niti sedeža svoje dejavnosti niti stalne poslovne enote;“;
in Article 361(1), point (e) is replaced by the following:
v členu 361(1) se točka (e) nadomesti z naslednjim:
a statement that the person has not established his business in the territory of the Community and has no fixed establishment there.’.
izjavo, da na ozemlju Skupnosti nima niti sedeža svoje dejavnosti niti stalne poslovne enote.“
Amendments to Directive 2006/112/EC with effect from 1 January 2021
Spremembe Direktive 2006/112/ES z učinkom od 1. januarja 2021
With effect from 1 January 2021, Directive 2006/112/EC is amended as follows:
Z učinkom od 1. januarja 2021 se Direktiva 2006/112/ES spremeni:
in Article 14, the following paragraph is added:
v členu 14 se doda naslednji odstavek:
‘intra-Community distance sales of goods’ means supplies of goods dispatched or transported by or on behalf of the supplier, including where the supplier intervenes indirectly in the transport or dispatch of the goods, from a Member State other than that in which dispatch or transport of the goods to the customer ends, where the following conditions are met:
‚prodaja blaga na daljavo znotraj Skupnosti‘ pomeni dobavo blaga, pri kateri dobavitelj ali druga oseba za njegov račun to blago odpošlje ali prevaža iz države članice, ki ni država članica, v kateri se odpošiljanje ali prevoz tega blaga pridobitelju konča, tudi kadar dobavitelj posredno sodeluje pri tem prevozu ali odpošiljanju, če so izpolnjeni naslednji pogoji:
the supply of goods is carried out for a taxable person, or a non-taxable legal person, whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1) or for any other non-taxable person;
dobava blaga je opravljena za davčnega zavezanca ali pravno osebo, ki ni davčni zavezanec, katere pridobitve blaga znotraj Skupnosti niso predmet DDV v skladu s členom 3(1), ali za katero koli drugo osebo, ki ni davčni zavezanec;
the goods supplied are neither new means of transport nor goods supplied after assembly or installation, with or without a trial run, by or on behalf of the supplier;
dobavljeno blago niso niti nova prevozna sredstva niti blago, ki ga dobavi dobavitelj ali druga oseba za njegov račun, potem ko je bilo montirano ali instalirano, s poskusnim zagonom ali brez njega;
‘distance sales of goods imported from third territories or third countries’ means supplies of goods dispatched or transported by or on behalf of the supplier, including where the supplier intervenes indirectly in the transport or dispatch of the goods, from a third territory or third country, to a customer in a Member State, where the following conditions are met:
‚prodaja na daljavo s tretjih ozemelj ali iz tretjih držav uvoženega blaga‘ pomeni dobavo blaga, pri kateri dobavitelj ali druga oseba za njegov račun to blago odpošlje ali prevaža s tretjega ozemlja ali iz tretje države pridobitelju v državi članici, tudi kadar dobavitelj posredno sodeluje pri prevozu ali odpošiljanju tega blaga, če so izpolnjeni naslednji pogoji:
the goods supplied are neither new means of transport nor goods supplied after assembly or installation, with or without a trial run, by or on behalf of the supplier.’;
dobavljeno blago niso niti nova prevozna sredstva niti blago, ki ga dobavi dobavitelj ali druga oseba za njegov račun, potem ko je bilo montirano ali instalirano, s poskusnim zagonom ali brez njega.“;
‘Article 14a
„Člen 14a
Where a taxable person facilitates, through the use of an electronic interface such as a marketplace, platform, portal or similar means, distance sales of goods imported from third territories or third countries in consignments of an intrinsic value not exceeding EUR 150, that taxable person shall be deemed to have received and supplied those goods himself.
Kadar davčni zavezanec z uporabo elektronskega vmesnika, kot je trg, platforma, portal ali podobno sredstvo, omogoča prodajo na daljavo s tretjih ozemelj ali iz tretjih držav uvoženega blaga v pošiljkah z realno vrednostjo največ 150 EUR, se šteje, da je to blago prejel in dobavil zadevni davčni zavezanec sam.
Where a taxable person facilitates, through the use of an electronic interface such as a marketplace, platform, portal or similar means, the supply of goods within the Community by a taxable person not established within the Community to a non-taxable person, the taxable person who facilitates the supply shall be deemed to have received and supplied those goods himself.’
Kadar davčni zavezanec z uporabo elektronskega vmesnika, kot je trg, platforma, portal ali podobno sredstvo, omogoča dobavo blaga znotraj Skupnosti, ki jo opravi davčni zavezanec, ki nima sedeža v Skupnosti, za osebo, ki ni davčni zavezanec, se šteje, da je to blago prejel in dobavil sam davčni zavezanec, ki omogoča dobavo.“;
Article 33 is replaced by the following:
člen 33 se nadomesti z naslednjim:
‘Article 33
„Člen 33
By way of derogation from Article 32:
Z odstopanjem od člena 32:
the place of supply of intra-Community distance sales of goods shall be deemed to be the place where the goods are located at the time when dispatch or transport of the goods to the customer ends;
za kraj dobave pri prodaji blaga na daljavo znotraj Skupnosti se šteje kraj, kjer se blago nahaja v trenutku, ko se odpošiljanje ali prevoz blaga pridobitelju konča;
the place of supply of distance sales of goods imported from third territories or third countries into a Member State other than that in which dispatch or transport of the goods to the customer ends, shall be deemed to be the place where the goods are located at the time when dispatch or transport of the goods to the customer ends;
za kraj dobave pri prodaji na daljavo s tretjih ozemelj ali iz tretjih držav uvoženega blaga v državo članico, ki ni država članica, v kateri se konča odpošiljanje ali prevoz blaga pridobitelju, se šteje kraj, kjer se blago nahaja v trenutku, ko se odpošiljanje ali prevoz blaga pridobitelju konča;
the place of supply of distance sales of goods imported from third territories or third countries into the Member State in which dispatch or transport of the goods to the customer ends shall be deemed to be in that Member State, provided that VAT on those goods is to be declared under the special scheme of Section 4 of Chapter 6 of Title XII.’;
za kraj dobave pri prodaji na daljavo s tretjih ozemelj ali iz tretjih držav uvoženega blaga v državo članico, kjer se konča odpošiljanje ali prevoz blaga pridobitelju, se šteje, da je v tej državi članici, če je treba DDV na to blago prijaviti v skladu s posebno ureditvijo iz oddelka 4 poglavja 6 naslova XII.“;
Article 34 is deleted;
člen 34 se črta;
Article 35 is replaced by the following:
člen 35 se nadomesti z naslednjim:
‘Article 35
„Člen 35
Article 33 shall not apply to supplies of second-hand goods, works of art, collectors' items or antiques, as defined in points (1) to (4) of Article 311(1), nor to supplies of second-hand means of transport, as defined in Article 327(3), subject to VAT in accordance with the relevant special arrangements.’;
Člen 33 se ne uporablja za dobave rabljenega blaga, umetniških predmetov, zbirk ali starin, opredeljenih v točkah 1 do 4 člena 311(1), ter za dobavo rabljenih prevoznih sredstev, opredeljenih v členu 327(3), ki so predmet DDV v skladu z zadevnimi posebnimi ureditvami.“;
in Article 58, paragraphs 2 to 6 are deleted;
v členu 58 se črtajo odstavki 2 do 6;
in Title V, the following Chapter is inserted:
v naslovu V se vstavi naslednje poglavje:
Threshold for taxable persons making supplies of goods covered by point (a) of Article 33 and supplies of services covered by Article 58
Prag za davčne zavezance, ki dobavljajo blago v skladu s točko (a) člena 33 in opravljajo storitve v skladu s členom 58
Article 59c
Člen 59c
Point (a) of Article 33 and Article 58 shall not apply, where the following conditions are met:
Točka (a) člena 33 in člen 58 se ne uporabljata, kadar so izpolnjeni naslednji pogoji:
the supplier is established or, in the absence of an establishment, has his permanent address or usually resides only in one Member State;
dobavitelj ali izvajalec ima sedež ali, če sedeža nima, stalno ali običajno prebivališče samo v eni državi članici;
services are supplied to non-taxable persons who are established, have their permanent address or usually reside in any Member State other than the Member State referred to in point (a) or goods are dispatched or transported to a Member State other than the Member State referred to in point (a); and
storitve se opravljajo za osebe, ki niso davčni zavezanci in imajo sedež ali stalno ali običajno prebivališče v kateri koli državi članici, ki ni država članica iz točke (a), ali blago je odposlano ali prepeljano v državo članico, ki ni država članica iz točke (a), in
the total value, exclusive of VAT, of the supplies referred to in point (b) does not in the current calendar year exceed EUR 10000, or the equivalent in national currency, nor did it do so in the course of the preceding calendar year.
skupna vrednost opravljenih storitev ali dobavljenega blaga iz točke (b) brez DDV v tekočem koledarskem letu ne presega 10000 EUR ali protivrednosti v nacionalni valuti in tega praga ni presegala niti v predhodnem koledarskem letu.
Where, during a calendar year, the threshold referred to in point (c) of paragraph 1 is exceeded, point (a) of Article 33 and Article 58 shall apply as of that time.
Če je v koledarskem letu prag iz točke (c) odstavka 1 presežen, se od takrat naprej uporabljata točka (a) člena 33 in člen 58.
The Member State within the territory of which the goods are located at the time when their dispatch or transport begins or where the taxable persons supplying telecommunications, radio and television broadcasting services and electronically supplied services are established shall grant taxable persons carrying out supplies eligible under paragraph 1 the right to opt for the place of supply to be determined in accordance with point (a) of Article 33 and Article 58, which shall in any event cover two calendar years.
Država članica, na ozemlju katere se nahaja blago v trenutku, ko se začne njegovo odpošiljanje ali prevoz, ali v kateri imajo davčni zavezanci, ki opravljajo telekomunikacijske storitve, storitve radijskega in televizijskega oddajanja ter elektronsko opravljene storitve, sedež, podeli davčnim zavezancem, ki dobavljajo blago ali opravljajo storitve, ki izpolnjujejo pogoje iz odstavka 1, pravico, da izberejo, da se kraj dobave ali opravljanja storitev določi v skladu s točko (a) člena 33 in členom 58, ta izbira pa v vsakem primeru velja dve koledarski leti.
Member States shall take appropriate measures to monitor the fulfilment by the taxable person of the conditions referred to in paragraphs 1, 2 and 3.
Države članice sprejmejo ustrezne ukrepe za spremljanje, ali davčni zavezanec izpolnjuje pogoje iz odstavkov 1, 2 in 3.
The corresponding value in national currency of the amount mentioned in point (c) of paragraph 1 shall be calculated by applying the exchange rate published by the European Central Bank on the date of adoption of Directive (EU) 2017/2455.’;
Ustrezna vrednost zneska iz točke (c) odstavka 1 v nacionalni valuti se izračuna z uporabo menjalnega tečaja, ki ga objavi Evropska centralna banka na dan sprejetja Direktive (EU) 2017/2455“;
‘Article 66a
„Člen 66a
By way of derogation from Articles 63, 64 and 65, in respect of supplies of goods for which VAT is payable by the person facilitating the supply pursuant to Article 14a, the chargeable event shall occur and VAT shall become chargeable at the time when the payment has been accepted.’;
Z odstopanjem od členov 63, 64 in 65 v zvezi z dobavami blaga, za katere DDV plača oseba, ki omogoča dobavo v skladu s členom 14a, obdavčljivi dogodek in s tem obveznost obračuna DDV nastaneta v trenutku, ko je bilo plačilo sprejeto.“;
in Article 143(1), the following point is inserted:
v členu 143(1) se vstavi naslednja točka:
the importation of goods where the VAT is to be declared under the special scheme in Chapter 6, Section 4, of Title XII and where, at the latest upon lodging of the import declaration, the individual VAT identification number for the application of the special scheme of the supplier or of the intermediary acting on his behalf allocated under Article 369q has been provided to the competent customs office in the Member State of importation;’;
uvoz blaga, za katero se DDV prijavi v skladu s posebno ureditvijo iz oddelka 4 poglavja 6 naslova XII in za katero je bila pristojnemu carinskemu uradu v državi članici uvoza najpozneje ob vložitvi uvozne deklaracije predložena individualna identifikacijska številka DDV za uporabo posebne ureditve dobavitelja ali posrednika, ki deluje za njegov račun, dodeljena v skladu s členom 369q;“;
in Article 220(1), point (2) is replaced by the following:
v členu 220(1) se točka 2 nadomesti z naslednjim:
supplies of goods as referred to in Article 33 except where a taxable person is making use of the special scheme in Section 3 of Chapter 6 of Title XII;’;
za dobavo blaga iz člena 33, razen če davčni zavezanec uporablja posebno ureditev iz oddelka 3 poglavja 6 naslova XII;“;
‘Article 242a
„Člen 242a
Where a taxable person facilitates, through the use of an electronic interface such as a market place, platform, portal or similar means, the supply of goods or services to a non-taxable person within the Community in accordance with the provisions of Title V, the taxable person who facilitates the supply shall be obliged to keep records of those supplies.
Kadar davčni zavezanec z uporabo elektronskega vmesnika, kot je trg, platforma, portal ali podobno sredstvo, omogoča dobavo blaga ali opravljanje storitev za osebo, ki ni davčni zavezanec, znotraj Skupnosti v skladu z določbami naslova V, je davčni zavezanec, ki omogoča dobavo blaga ali opravljanje storitev, dolžan voditi evidenco o teh dobavah ali opravljanju.
Those records shall be sufficiently detailed to enable the tax authorities of the Member States where those supplies are taxable to verify that VAT has been accounted for correctly.
Te evidence morajo biti dovolj podrobne, da lahko davčni organi držav članic, v katerih je ta dobava blaga ali opravljanje storitev obdavčljiva, ugotovijo, ali je bil DDV pravilno obračunan.
The records referred to in paragraph 1 must be made available electronically on request to the Member States concerned.
Evidence iz odstavka 1 morajo biti zadevnim državam članicam na njihovo zahtevo na voljo v elektronski obliki.
Those records must be kept for a period of 10 years from the end of the year during which the transaction was carried out.’;
Te evidence se morajo hraniti deset let po poteku leta, v katerem je bila opravljena transakcija.“;
the heading of Chapter 6 of Title XII is replaced by the following:
naslov poglavja 6 naslova XII se nadomesti z naslednjim:
‘Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods’;
„Posebne ureditve za davčne zavezance, ki opravljajo storitve za osebe, ki niso davčni zavezanci, ali prodajajo blago na daljavo“;
in Article 358, points 1, 2 and 3 are deleted;
v členu 358 se črtajo točke 1, 2 in 3;
the heading of Section 2 is replaced by the following:
naslov oddelka 2 se nadomesti z naslednjim:
‘Special scheme for services supplied by taxable persons not established within the Community’;
„Posebna ureditev za storitve, ki jih opravljajo davčni zavezanci, ki nimajo sedeža v Skupnosti“;
in Article 358a, the following point is added:
v členu 358a se doda naslednja točka:
‘Member State of consumption’ means the Member State in which the supply of services is deemed to take place according to Chapter 3 of Title V.’;
‚država članica potrošnje‘ pomeni državo članico, za katero se šteje, da je bila v njej opravljena storitev v skladu s poglavjem 3 naslova V.“;
Article 359 is replaced by the following:
člen 359 se nadomesti z naslednjim:
‘Article 359
„Člen 359
Member States shall permit any taxable person not established within the Community supplying services to a non-taxable person who is established in a Member State or has his permanent address or usually resides in a Member State, to use this special scheme.
Države članice dovolijo uporabo te posebne ureditve vsakemu davčnemu zavezancu, ki nima sedeža v Skupnosti in opravlja storitve za osebo, ki ni davčni zavezanec in ima sedež ali stalno ali običajno prebivališče v državi članici.
This scheme applies to all those services supplied within the Community.’;
Ta ureditev se uporablja za vse tako opravljene storitve v Skupnosti.“;
Article 362 is replaced by the following:
člen 362 se nadomesti z naslednjim:
‘Article 362
„Člen 362
The Member State of identification shall allocate to the taxable person not established within the Community an individual VAT identification number for the application of this special scheme and shall notify him of that number by electronic means.
Država članica identifikacije dodeli davčnemu zavezancu, ki nima sedeža v Skupnosti, individualno identifikacijsko številko DDV za uporabo te posebne ureditve in ga o tej številki uradno obvesti z elektronskimi sredstvi.
On the basis of the information used for that identification, Member States of consumption may have recourse to their own identification systems.’;
Na podlagi informacij, uporabljenih za to identifikacijo, lahko države članice potrošnje vodijo lastne identifikacijske sisteme.“;
in Article 363, point (a) is replaced by the following:
v členu 363 se točka (a) nadomesti z naslednjim:
if he notifies that Member State that he no longer supplies services covered by this special scheme;’;
davčni zavezanec jo uradno obvesti, da ne opravlja več storitev, zajetih v tej posebni ureditvi;“;
Articles 364 and 365 are replaced by the following:
člena 364 in 365 se nadomestita z naslednjim:
‘Article 364
„Člen 364
The taxable person not established within the Community making use of this special scheme shall submit by electronic means to the Member State of identification a VAT return for each calendar quarter, whether or not services covered by this special scheme have been supplied.
Davčni zavezanec, ki nima sedeža v Skupnosti in uporablja to posebno ureditev, z elektronskimi sredstvi predloži državi članici identifikacije obračun DDV za vsako koledarsko četrtletje ne glede na to, ali so bile storitve, zajete v tej posebni ureditvi, opravljene ali ne.
The VAT return shall be submitted by the end of the month following the end of the tax period covered by the return.
Obračun DDV se predloži do konca meseca po poteku davčnega obdobja, na katerega se obračun nanaša.
Article 365
Člen 365
The VAT return shall show the individual VAT identification number for the application of this special scheme and, for each Member State of consumption in which VAT is due, the total value, exclusive of VAT, of supplies of services covered by this special scheme carried out during the tax period and total amount per rate of the corresponding VAT.
V obračunu DDV se navedejo individualna identifikacijska številka DDV za uporabo te posebne ureditve in za vsako državo članico potrošnje, v kateri je nastala obveznost plačila DDV, skupna vrednost opravljenih storitev, zajetih v tej posebni ureditvi, v davčnem obdobju brez DDV ter skupni znesek pripadajočega DDV, razdeljen po davčnih stopnjah.
Where any amendments to the VAT return are required after its submission, such amendments shall be included in a subsequent return within three years of the date on which the initial return was required to be submitted pursuant to Article 364.
Kadar so po predložitvi obračuna DDV potrebne kakršne koli spremembe tega obračuna, se te spremembe vključijo v enega od naslednjih obračunov v treh letih od datuma, na katerega je bilo treba predložiti prvotni obračun v skladu s členom 364.
That subsequent VAT return shall identify the relevant Member State of consumption, the tax period and the amount of VAT for which any amendments are required.’;
V takem naslednjem obračunu se opredelijo ustrezna država članica potrošnje, davčno obdobje in znesek DDV, za katerega se zahtevajo kakršne koli spremembe.“;
Article 368 is replaced by the following:
člen 368 se nadomesti z naslednjim:
‘Article 368
„Člen 368
The taxable person not established within the Community making use of this special scheme may not deduct VAT pursuant to Article 168 of this Directive.
Davčni zavezanec, ki nima sedeža v Skupnosti in uporablja to posebno ureditev, ne sme odbiti DDV v skladu s členom 168 te direktive.
Notwithstanding point (1) of Article 1 of Directive 86/560/EEC, the taxable person in question shall be refunded in accordance with that Directive.
Ne glede na točko 1 člena 1 Direktive 86/560/EGS se temu davčnemu zavezancu odobri vračilo DDV v skladu z navedeno direktivo.
Article 2(2) and (3) and Article 4(2) of Directive 86/560/EEC shall not apply to refunds relating to services covered by this special scheme.
Člen 2(2) in (3) ter člen 4(2) Direktive 86/560/EGS se ne uporabljata za vračila v zvezi s storitvami, zajetimi v tej posebni ureditvi.
If the taxable person making use of this special scheme is required to be registered in a Member State for activities not covered by this special scheme, he shall deduct VAT incurred in that Member State in respect of his taxable activities which are covered by this special scheme in the VAT return to be submitted pursuant to Article 250 of this Directive.’;
Če mora biti davčni zavezanec, ki uporablja to posebno ureditev, v državi članici registriran za dejavnosti, ki niso zajete v tej posebni ureditvi, v obračunu DDV, ki ga predloži v skladu s členom 250 te direktive, odbije zneske DDV, ki se v tej državi članici plačajo v zvezi z njegovimi obdavčljivimi dejavnostmi, zajetimi v tej posebni ureditvi.“;
the heading of Section 3 of Chapter 6 of Title XII is replaced by the following:
naslov oddelka 3 poglavja 6 naslova XII se nadomesti z naslednjim:
‘Special scheme for intra-Community distance sales of goods and for services supplied by taxable persons established within the Community but not in the Member State of consumption’;
„Posebna ureditev za prodajo blaga na daljavo znotraj Skupnosti in storitve, ki jih opravljajo davčni zavezanci s sedežem v Skupnosti, vendar ne v državi članici potrošnje“;
In Article 369a, the following point is added:
v členu 369a se doda naslednja točka:
‘Member State of consumption’ means the Member State in which the supply of services is deemed to take place according to Chapter 3 of Title V or, in the case of intra-Community distance sales of goods, the Member State where the dispatch or transport of the goods to the customer ends.’;
‚država članica potrošnje‘ pomeni državo članico, za katero se v skladu s poglavjem 3 naslova V šteje, da so bile v njej opravljene storitve, ali, v primeru prodaje blaga na daljavo znotraj Skupnosti, državo članico, v kateri se odpošiljanje ali prevoz blaga pridobitelju konča.“;
Articles 369b and 369c are replaced by the following:
člena 369b in 369c se nadomestita z naslednjim:
‘Article 369b
„Člen 369b
Member States shall permit any taxable person carrying out intra-Community distance sales of goods and any taxable person not established in the Member State of consumption supplying services to a non-taxable person, to use this special scheme.
Države članice dovolijo uporabo te posebne ureditve davčnemu zavezancu, ki prodaja blago na daljavo znotraj Skupnosti, in davčnemu zavezancu, ki nima sedeža v državi članici potrošnje in opravlja storitve za osebe, ki niso davčni zavezanci.
This special scheme applies to all those goods or services supplied in the Community.
Ta posebna ureditev se uporablja za vse tako blago, dobavljeno v Skupnosti, oziroma vse take storitve, opravljene v Skupnosti.
Article 369c
Člen 369c