natgillin/translations-raw huggingface dataset:
Furthermore, the assessment of the special schemes for the taxation of telecommunications, broadcasting or electronically supplied services introduced on 1 January 2015 has shown that the requirement to submit the VAT return within 20 days following the end of the tax period covered by the return is too short a time limit, in particular for supplies through a telecommunications network, an interface or a portal, where the services supplied through that network, interface or portal are presumed to be supplied by the operator of the network, interface or portal, who has to collect the information to complete the VAT return from each single service supplier.
Poleg tega je ocena posebnih ureditev za obdavčitev telekomunikacijskih storitev, storitev oddajanja ali elektronsko opravljenih storitev, uvedenih 1. januarja 2015, pokazala, da zahteva po predložitvi obračuna DDV v 20 dneh po poteku davčnega obdobja, na katero se obračun nanaša, pomeni prekratek rok, zlasti za storitve prek telekomunikacijskega omrežja, vmesnika ali portala, kadar se za storitve, ki se opravljajo prek tega omrežja, vmesnika ali portala, domneva, da jih opravlja operater omrežja ali upravljavec vmesnika ali portala, ki mora zbrati informacije za dopolnitev obračuna DDV od vsakega posameznega ponudnika storitev.
The assessment has also shown that the requirement to make corrections in the VAT return of the tax period concerned is very burdensome for taxable persons, as it may require them to re-submit several VAT returns every quarter.
Iz ocene je tudi razvidno, da je zahteva glede popravkov v obračunu DDV za zadevno davčno obdobje zelo obremenjujoča za davčne zavezance, saj se lahko zgodi, da morajo vsako četrtletje ponovno predložiti več obračunov DDV.
As a consequence, the deadline to submit the VAT return should be extended from 20 days to the end of the month following the end of the tax period and taxable persons should be allowed to correct previous VAT returns in a subsequent return instead of in the returns of the tax periods to which the corrections relate.
Zato bi bilo treba rok za predložitev obračuna DDV podaljšati z 20 dni do konca meseca po poteku davčnega obdobja, davčnim zavezancem pa bi bilo treba omogočiti, da popravijo prejšnje obračune DDV v naslednjem obračunu in ne v obračunih davčnih obdobij, na katera se popravki nanašajo.
To avoid that taxable persons supplying services other than telecommunications, broadcasting or electronically supplied services to non-taxable persons have to be identified for VAT purposes in each and every Member State where those services are subject to VAT, Member States should permit taxable persons supplying such services to make use of the IT system for registration and for declaration and payment of the VAT allowing them to declare and pay VAT on those services in a single Member State.
Da se davčnim zavezancem, ki opravljajo storitve, ki niso telekomunikacijske storitve, storitve oddajanja ali elektronsko opravljene storitve za osebe, ki niso davčni zavezanci, ne bi bilo treba identificirati za namene DDV v vsaki državi članici, v kateri so te storitve predmet DDV, bi države članice morale davčnim zavezancem, ki opravljajo take storitve, dovoliti uporabo sistema IT za registracijo ter prijavo in plačilo DDV, kar bi jim omogočilo, da DDV za te storitve prijavijo in plačajo v eni državi članici.
The realisation of the internal market, globalisation, and technological change have resulted in an explosive growth of electronic commerce and, hence, of distance sales of goods, both supplied from one Member State to another and from third territories or third countries to the Community.
Vzpostavitev notranjega trga, globalizacija in tehnološke spremembe so povzročili bliskovito rast e-trgovanja in zato tudi prodaje blaga na daljavo, tako dobav iz ene države članice v drugo kot s tretjih ozemelj ali iz tretjih držav v Skupnost.
The relevant provisions of Directives 2006/112/EC and 2009/132/EC should be adapted to this evolution, taking into account the principle of taxation at destination, the need to protect Member States' tax revenue, to create a level playing field for the businesses concerned and to minimise burdens on them.
Tem spremembam bi bilo treba prilagoditi ustrezne določbe direktiv 2006/112/ES in 2009/132/ES, pri čemer bi bilo treba upoštevati načelo obdavčitve v namembnem kraju in potrebo po zaščiti davčnih prihodkov držav članic, da bi vzpostavili enake konkurenčne pogoje za zadevna podjetja ter kar se da zmanjšali bremena zanje.
The special scheme for telecommunications, broadcasting or electronically supplied services supplied by taxable persons established within the Community but not in the Member State of consumption should therefore be extended to intra-Community distance sales of goods and a similar special scheme should be introduced for distance sales of goods imported from third territories or third countries.
Posebno ureditev za telekomunikacijske storitve, storitve oddajanja ali elektronsko opravljene storitve, ki jih opravljajo davčni zavezanci s sedežem v Skupnosti, vendar ne v državi članici potrošnje, bi bilo zato treba razširiti na prodajo blaga na daljavo znotraj Skupnosti, podobno posebno ureditev pa bi bilo treba uvesti tudi za prodajo na daljavo s tretjih ozemelj ali iz tretjih držav uvoženega blaga.
To clearly determine the scope of the measures applying to intra-Community distance sales of goods and distance sales of goods imported from third territories or third countries, those concepts should be defined.
Da bi se jasno določilo področje uporabe ukrepov, ki se uporabljajo za prodajo blaga na daljavo znotraj Skupnosti ter prodajo na daljavo s tretjih ozemelj ali iz tretjih držav uvoženega blaga, bi bilo treba navedene pojme opredeliti.
A major share of distance sales of goods, both supplied from one Member State to another and from third territories or third countries to the Community are facilitated through the use of an electronic interface such as a marketplace, platform, portal or similar means, often resorting to fulfilment warehousing arrangements.
Prodaja blaga na daljavo, ki se opravlja iz ene države članice v drugo ter s tretjih ozemelj ali iz tretjih držav v Skupnost, je v veliki meri omogočena z uporabo elektronskega vmesnika, kot je trg, platforma, portal ali podobno sredstvo, pri čemer se pogosto izvede postopek skladiščenja.
Whilst Member States may provide that a person other than the person liable for the payment of VAT is to be held jointly and severally liable for payment of VAT in such cases, this has proved insufficient to ensure effective and efficient collection of VAT.
Čeprav lahko države članice določijo, da je v takih primerih za plačilo DDV solidarno odgovorna druga oseba in ne oseba, ki je dolžna plačati DDV, se je to izkazalo kot nezadostno za zagotovitev uspešnega in učinkovitega pobiranja DDV.
To achieve that objective and reduce the administrative burden for vendors, tax administrations and consumers, it is, therefore, necessary to involve taxable persons who facilitate distance sales of goods through the use of such an electronic interface in the collection of VAT on those sales by providing that they are the persons who are deemed to make those sales.
Za uresničitev tega cilja in zmanjšanje upravnega bremena za prodajalce, davčne organe in potrošnike je zato treba davčne zavezance, ki omogočajo prodajo blaga na daljavo z uporabo tovrstnega elektronskega vmesnika, vključiti v pobiranje DDV na to prodajo, pri čemer je treba določiti, da gre za osebe, za katere se šteje, da so opravile to prodajo.
For distance sales of goods imported from third territories or third countries to the Community, this should be restricted to sales of goods which are dispatched or transported in consignments of an intrinsic value not exceeding EUR 150, as of which a full customs declaration upon importation is required for customs purposes.
Za prodajo na daljavo s tretjih ozemelj ali iz tretjih držav uvoženega blaga v Skupnost bi to moralo biti omejeno na prodajo blaga, ki se odpošlje ali prevaža v pošiljkah z realno vrednostjo največ 150 EUR, pri večjih vrednostih pa bi bilo treba za carinske namene ob uvozu zahtevati popolno carinsko deklaracijo.
The keeping of records for a period of at least 10 years in respect of supplies by taxable persons facilitated by an electronic interface such as a marketplace, platform, portal or similar means is necessary to assist Member States to verify that VAT has been accounted for correctly on those supplies.
Za dobave s strani davčnih zavezancev, ki so bile omogočene z elektronskim vmesnikom, kot je trg, platforma, portal ali podobno sredstvo, je treba voditi evidenco za obdobje najmanj desetih let kot pomoč državam članicam pri ugotavljanju, ali je bil za te dobave DDV pravilno obračunan.
The period of 10 years is consistent with existing record keeping provisions.
Obdobje desetih let je skladno z veljavnimi določbami o vodenju evidenc.
Where the records consist of personal data, they should comply with Union law on data protection.
Evidence, ki vsebujejo osebne podatke, bi morale biti skladne z zakonodajo Unije o varstvu podatkov.
To reduce the burden for businesses making use of the special scheme for intra-Community distance sales of goods, the obligation to issue an invoice for such sales should be removed.
Da bi se zmanjšalo breme za podjetja, ki uporabljajo posebno ureditev za prodajo blaga na daljavo znotraj Skupnosti, bi bilo treba odpraviti obveznost izdaje računa za takšno prodajo.
To provide legal certainty to such businesses, the definition of those supplies of goods should clearly state that it applies also where the goods are transported or dispatched on behalf of the supplier including where the supplier intervenes indirectly in the transport or dispatch of the goods.
Da se takšnim podjetjem zagotovi pravna varnost, bi moralo biti v opredelitvi take dobave blaga jasno navedeno, da se uporablja tudi takrat, ko se blago prevaža ali odpošlje za račun dobavitelja, tudi kadar dobavitelj posredno sodeluje pri prevozu ali odpošiljanju blaga.
The scope of the special scheme for distance sales of goods imported from third territories or third countries should be restricted to sales of goods of an intrinsic value not exceeding EUR 150 that are dispatched directly from a third territory or third country to a customer in the Community, as of which a full customs declaration is required for customs purposes upon importation.
Področje uporabe posebne ureditve za prodajo na daljavo s tretjih ozemelj ali iz tretjih držav uvoženega blaga bi moralo biti omejeno na prodajo blaga z realno vrednostjo največ 150 EUR, ki je odposlano neposredno s tretjega ozemlja ali iz tretje države pridobitelju v Skupnosti, pri večjih vrednostih pa bi bilo treba za carinske namene ob uvozu zahtevati popolno carinsko deklaracijo.
Goods subject to excise duty should be excluded from its scope as excise duty is part of the taxable amount for VAT upon importation.
Iz njenega področja uporabe bi bilo treba izključiti trošarinske izdelke, saj je trošarina del davčne osnove za DDV pri uvozu.
In order to avoid double taxation, an exemption from value added tax upon importation of the goods declared under that special scheme should be introduced.
Da se prepreči dvojna obdavčitev, bi bilo treba ob uvozu blaga, prijavljenega v okviru te posebne ureditve, uvesti oprostitev plačila davka na dodano vrednost.
In addition, in order to avoid distortion of competition between suppliers inside and outside the Community and to avoid losses of tax revenue, it is necessary to remove the exemption for imports of goods in small consignments of negligible value provided for in Directive 2009/132/EC.
Da se preprečita izkrivljanje konkurence med dobavitelji znotraj in zunaj Skupnosti ter izguba davčnih prihodkov, je treba poleg tega odpraviti oprostitev za uvoz blaga v majhnih pošiljkah zanemarljive vrednosti iz Direktive 2009/132/ES.
A taxable person making use of the special scheme for distance sales of goods imported from third territories or third countries should be allowed to appoint an intermediary established in the Community as the person liable for payment of the VAT and to fulfil the obligations laid down in that special scheme in his name and on his behalf.
Davčnemu zavezancu, ki uporablja posebno ureditev za prodajo na daljavo s tretjih ozemelj ali iz tretjih držav uvoženega blaga, bi bilo treba omogočiti, da imenuje posrednika s sedežem v Skupnosti za osebo, ki je dolžna plačati DDV in izpolnjevati obveznosti v okviru te posebne ureditve v njegovem imenu in za njegov račun.
In order to protect Member States' tax revenue, a taxable person not established in the Community making use of this special scheme should be obliged to designate an intermediary.
Zaradi zaščite davčnih prihodkov držav članic bi moralo biti za davčnega zavezanca, ki nima sedeža v Skupnosti in uporablja to posebno ureditev, obvezno, da imenuje posrednika.
However, that obligation should not apply if he is established in a country with which the Union has concluded an agreement on mutual assistance.
Vendar se ta obveznost ne bi smela uporabljati, če ima sedež v državi, s katero je Unija sklenila sporazum o medsebojni pomoči.
In order to ensure uniform conditions for the implementation of this Directive concerning the establishment of the list of third countries with which the Union has concluded an agreement on mutual assistance similar in scope to Council Directive 2010/24/EU [5] and Council Regulation (EU) No 904/2010 [6], implementing powers should be conferred on the Commission.
Za zagotovitev enotnih pogojev za izvajanje te direktive v zvezi z vzpostavitvijo seznama tretjih držav, s katerimi je Unija sklenila sporazum o medsebojni pomoči, katerega področje uporabe je podobno področju uporabe Direktive Sveta 2010/24/EU [5] in Uredbe Sveta (EU) št. 904/2010 [6], bi bilo treba na Komisijo prenesti izvedbena pooblastila.
Since the establishment of the list of third countries is directly linked with the administrative cooperation in the field of value added tax, it is appropriate that the Commission be assisted by the Standing Committee on Administrative Cooperation set up by Article 58 of Regulation (EU) No 904/2010.
Ker je priprava seznama tretjih držav neposredno povezana z upravnim sodelovanjem na področju davka na dodano vrednost, je primerno, da Komisiji pomaga Stalni odbor za upravno sodelovanje, ustanovljen v skladu s členom 58 Uredbe (EU) št. 904/2010.
Following the explosive growth of electronic commerce and the resulting increase in the number of small consignments of an intrinsic value not exceeding EUR 150 imported in the Community, Member States should systematically permit the use of special arrangements for declaration and payment of import VAT.
Zaradi silovite rasti e-trgovanja in posledičnega povečanja števila majhnih pošiljk z realno vrednostjo največ 150 EUR, ki se uvažajo v Skupnost, bi morale države članice sistematično dovoliti uporabo posebnih ureditev za prijavo in plačilo uvoznega DDV.
Those arrangements can be applied where the special scheme for distance sales of goods imported from third territories or third countries is not used.
Te ureditve se lahko uporabijo, kadar se ne uporablja posebna ureditev za prodajo na daljavo s tretjih ozemelj ali iz tretjih držav uvoženega blaga.
Where the Member State of importation does not provide for the systematic application of reduced VAT rates under this special arrangement, the final customer should be able to opt for the standard import procedure in order to avail himself of a potential reduced VAT rate.
Če država članica uvoza ne določi sistematične uporabe znižanih stopenj DDV v okviru te posebne ureditve, bi moral imeti končni pridobitelj možnost, da se odloči za standardni uvozni postopek, da bi izkoristil morebitno nižjo stopnjo DDV.
The date of application of the provisions of this Directive shall, where relevant, take account of the time needed to put in place the measures necessary to implement this Directive and for the Member States to adapt their IT system for registration and for declaration and payment of the VAT.
Pri datumu začetka uporabe določb te direktive se po potrebi upošteva čas, ki je potreben za uvedbo ukrepov, nujnih za izvajanje te direktive, in za države članice, da prilagodijo svoj sistem IT za registracijo ter prijavo in plačilo DDV.
Since the objective of this Directive, namely the simplification of VAT obligations, cannot be sufficiently achieved by the Member States and can therefore be better achieved at Union level, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union.
Ker cilja te direktive, tj. poenostavitve obveznosti glede DDV, države članice ne morejo zadovoljivo doseči, temveč se lažje dosežejo na ravni Unije, lahko Unija sprejme ukrepe v skladu z načelom subsidiarnosti iz člena 5 Pogodbe o Evropski uniji.
In accordance with the Joint Political Declaration of Member States and the Commission of 28 September 2011 on explanatory documents [8], Member States have undertaken to accompany, in justified cases, the notification of their transposition measures with one or more documents explaining the relationship between the components of a directive and the corresponding parts of national transposition instruments.
Države članice so se v skladu s skupno politično izjavo držav članic in Komisije z dne 28. septembra 2011 o obrazložitvenih dokumentih [8] zavezale, da bodo v utemeljenih primerih obvestilu o svojih ukrepih za prenos priložile enega ali več dokumentov, ki bodo pojasnjevali razmerje med sestavnimi deli direktive in ustreznimi deli nacionalnih instrumentov za prenos.
Directives 2006/112/EC and 2009/132/EC should therefore be amended accordingly,
Direktivi 2006/112/ES in 2009/132/ES bi bilo zato treba ustrezno spremeniti –
Amendments to Directive 2006/112/EC with effect from 1 January 2019
Spremembe Direktive 2006/112/ES z učinkom od 1. januarja 2019
With effect from 1 January 2019, Directive 2006/112/EC is amended as follows:
Z učinkom od 1. januarja 2019 se Direktiva 2006/112/ES spremeni:
Article 58 is replaced by the following:
člen 58 se nadomesti z naslednjim:
‘Article 58
„Člen 58
electronically supplied services, in particular those referred to in Annex II.
elektronsko opravljene storitve, zlasti tiste iz Priloge II.
Paragraph 1 shall not apply where the following conditions are met:
Odstavek 1 se ne uporablja, kadar so izpolnjeni naslednji pogoji:
the supplier is established or, in the absence of an establishment, has his permanent address or usually resides in only one Member State; and
izvajalec ima sedež ali, če sedeža nima, stalno ali običajno prebivališče samo v eni državi članici in
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); 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), 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, and did not do so in the course of the preceding calendar year.
skupna vrednost opravljenih storitev 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 2 is exceeded, paragraph 1 shall apply as of that time.
Kadar je v koledarskem letu prag iz točke (c) odstavka 2 presežen, se od takrat naprej uporablja odstavek 1.
The Member State within the territory of which the suppliers referred to in paragraph 2 are established or, in the absence of an establishment, have their permanent address or usually reside, shall grant those suppliers the right to opt for the place of supply to be determined in accordance with paragraph 1, which shall in any event cover two calendar years.
Država članica, na ozemlju katere imajo izvajalci iz odstavka 2 sedež ali, če sedeža nimajo, stalno ali običajno prebivališče, tem izvajalcem podeli pravico, da izberejo, da se kraj opravljanja storitev določi v skladu z odstavkom 1, 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 2, 3 and 4.
Države članice sprejmejo ustrezne ukrepe za spremljanje, ali davčni zavezanec izpolnjuje pogoje iz odstavkov 2, 3 in 4.
The corresponding value in national currency of the amount referred to in point (c) of paragraph 2 shall be calculated by applying the exchange rate published by the European Central Bank on the date of adoption of Council Directive (EU) 2017/2455.
Ustrezna vrednost zneska iz točke (c) odstavka 2 v nacionalni valuti se izračuna z uporabo menjalnega tečaja, ki ga objavi Evropska centralna banka na dan sprejetja Direktive Sveta (EU) 2017/2455.
Article 219a is replaced by the following:
člen 219a se nadomesti z naslednjim:
‘Article 219a
„Člen 219a
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, za katero se v skladu z določbami naslova V šteje, da je bilo v njej dobavljeno blago ali so bile v njej opravljene storitve.
By way of derogation from paragraph 1, invoicing shall be subject to the following rules:
Z odstopanjem od odstavka 1 za izdajanje računov veljajo naslednja pravila:
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:
pravila, ki se uporabljajo v državi članici, v kateri ima dobavitelj ali izvajalec sedež svoje dejavnosti ali stalno poslovno enoto, iz katere je dobavljeno blago ali opravljena storitev, ali če takega sedeža ali stalne poslovne enote nima, v državi članici, v kateri ima stalno ali običajno prebivališče, kadar:
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 point (b) of Article 192a, and the person liable for the payment of the VAT is the person to whom the goods or services are supplied unless the customer issues the invoice (self-billing);
dobavitelj ali izvajalec nima sedeža v državi članici, za katero se v skladu z določbami naslova V šteje, da je bilo v njej dobavljeno blago ali so bile v njej opravljene storitve, ali če njegov sedež v tej državi članici ne sodeluje pri dobavi blaga ali opravljanju storitev v smislu točke (b) člena 192a in je oseba, ki je dolžna plačati DDV, oseba, ki ji je bilo dobavljeno blago ali so bile zanjo opravljene storitve, razen če prejemnik izda račun (samofakturiranje);
the supply of goods or services is deemed not to be made within the Community, in accordance with the provisions of Title V;
se šteje, da blago ni bilo dobavljeno ali da storitve niso bile opravljene v Skupnosti v skladu z določbami naslova V;
the rules applying in the Member State where the supplier making use of one of the special schemes referred to in Chapter 6 of Title XII is identified.
pravila, ki se uporabljajo v državi članici, v kateri je identificiran dobavitelj ali izvajalec, ki uporablja eno od posebnih ureditev iz poglavja 6 naslova XII.
Paragraphs 1 and 2 of this Article shall apply without prejudice to Articles 244 to 248.’;
Odstavka 1 in 2 tega člena se uporabljata brez poseganja v člene 244 do 248.“;
in Article 358a, point (1) is replaced by the following:
v členu 358a se točka 1 nadomesti z naslednjim: