natgillin/translations-raw huggingface dataset:
Obveznost za države članice, da prevedejo nekatere račune v svoje uradne jezike, lahko pomeni znatno obremenitev zlasti za mala podjetja.
Requesting Member States to translate some invoices into their official languages may represent an important burden especially on small businesses.
Člen 1 – točka 36 a (novo)
Article 1 – point 36 a (new)
Naslov XIV – Poglavje 4 a (novo)
Title XIV – Chapter 4a (new)
(36a) Po členu 401 se vstavi naslednje poglavje:
(36a) The following chapter is inserted after Article 401 :
"Poglavje 4a
"Chapter 4a
Člen 401a
Article 401a
Da bi se razvila učinkovita in zanesljiva elektronska uprava na področju DDV, Komisija oceni obstoječe ukrepe in orodja elektronske uprave v državah članicah ter pospeši izmenjavo najboljših praks med njimi na tem področju.
In order actively to develop effective and reliable e-administration in the field of VAT, the Commission shall evaluat e existing e-administration measures and tools in the Member States and foster the exchange of best practices among them in this domain.
Poleg tega Komisija uporabi program Skupnosti Fiscalis 2013, vzpostavljen s Sklepom št. 1482/2007/ES Evropskega parlamenta in Sveta 1 , hkrati z drugimi obstoječimi viri financiranja EU, kot so strukturni skladi EU, da bi zagotovila tehnično pomoč državam članicam, ki morajo najprej nadgraditi svojo elektronsko upravo z dostopom do in uporabo glavnih vseevropskih sistemov informacijske tehnologije.”
In addition, the Commission shall u se the Community programme to improve the operation of taxation systems in the internal market ( Fiscalis 2013 ) , established by Decision No 1482/2007EC of the Europe an Parliament and of the Council 1 together with other existing Union funding such as the S tructural F unds to provide technical assistance to Member States most in need of upgrading their e-administration through access to and use of major trans- Union information technology systems.
1 UL L 330, 15.12.2007, str.
1 OJ L 330, 15.12.2007, p.
Učinkovita in zanesljiva elektronska uprava mora temeljiti na zgledih najboljše prakse držav članic in biti podprta s programom Fiscalis in obstoječimi viri financiranja EU.
Effective and reliable e-administration shall be based on Member States best practices, supported by Fiscalis programme and existing EU funding.
Direktiva o izdajanju računov, ki je sedaj vključena v direktivo o DDV, ni povsem dosegla cilja poenostavitve, posodobitve in uskladitve pravil glede računov z obračunanim DDV.
The Invoicing Directive which has now been incorporated into the VAT Directive did not fully meet the aim of simplifying, modernising and harmonising the rules on VAT invoices.
Različne možnosti, ki so na voljo državam članicam, so privedle do vse prej kot usklajenega sklopa pravil glede izdajanja računov.
The various options that have been made available to Member States have led to a less than harmonised set of invoicing rules.
To se izredno jasno vidi predvsem pri pravilih za elektronsko izdajanje računov.
This is extremely clear especially in the context of the rules that are in place for e-invoicing
Komisija želi:
The Commission is aiming at:
• poenostaviti zakonodajo in upravne postopke za javne organe EU in nacionalne javne organe, pa tudi za zasebno stran;
• Simplifying the legislation and administrative procedures for EU and national public authorities as well as private parties.
• odpraviti pravne ovire za račune z obračunanim DDV na notranjem trgu;
• Removing legal barriers in the internal market for VAT invoices.
• poenostaviti obveznosti obveščanja za podjetja, kar bo zmanjšalo njihovo upravno obremenitev;
• Simplifying the information obligations for businesses which will reduce the administrative burden.
• spodbuditi podjetja, da začnejo uporabljati stroškovno ugodno in učinkovito elektronsko izdajanje računov.
• Encouraging businesses to take on the cost effective and efficient e-invoicing.
Da bi dosegla zgoraj navedeno, je cilj Komisije zmanjšati obremenitve za podjetja tako, da se uvede sklop usklajenih pravil glede izdajanja računov in s tem zmanjša manevrski prostor držav članic, ter tako, da se zagotovi, da bodo davčne uprave sprejemale elektronske račune pod enakimi pogoji kot papirne račune.
In order to achieve the above the Commission aims at reducing burdens on business by introducing a set of harmonised rules on invoicing by reducing the options allowed for Member States, and by ensuring the acceptance by tax authorities of electronic invoices under the same conditions as applied for paper invoices.
Predlog bo prinesel koristi tudi malim in srednjim podjetjem (MSP), saj bo dopuščal uporabo poenostavljenih računov, vključno s tistimi za manjše zneske, ki so še posebej pomembni za MSP, hkrati pa bo vsem državam članicam omogočal, da MSP dovolijo obračunavanje DDV ob plačilu v okviru ureditve po plačani realizaciji.
The Proposal will also be of benefit to SMEs as it will allow for the use of simplified invoices, including tho se for smaller amounts which are particularly important to SMEs, and will also give all Member States the opportunity to allow SMEs to account for VAT on a cash basis under a cash accounting scheme.
Komisija pričakuje, da se bo s tem predlogom in z odpravo pravnih ovir za pošiljanje in shranjevanje elektronskih računov povečala uporaba elektronskega izdajanja računov.
With this Proposal, the Commission expects to increase the use of e-invoicing by removing legal obstacles to the transmission and storage of e-invoices.
Namen predloga je tudi reševanje problema goljufij, in sicer z uvedbo strožjih pravil glede vloge računa pri odbitku DDV in z omogočanjem hitrejše izmenjave informacij o dobavah znotraj Skupnosti.
Furthermore, the Proposal aims at tackling fraud by introducing more stringent rules on the role of the invoice in VAT deduction and by enabling speedier exchange of information on intra-community supplies.
Posebni vidiki predloga
Specific aspects of the proposal
Obveznost obračuna davka za dobave znotraj Skupnosti
Chargeability to tax for intra-Community supplies
Komisija predlaga, da se poenostavijo pravila o obveznosti obračuna davka za dobave znotraj Skupnosti.
The Commission proposes to simplify the rules on the chargeability to tax for intra-Community supplies.
Z zahtevo, da se račun izda do 15. dne v mesecu po obdavčljivem dogodku, bo račun še vedno glavni dokument, ki dokazuje dobavo znotraj Skupnosti.
By requiring the invoice to be issued by the 15th day of the month following the chargeable event, the invoice will still remain the principle document evidencing the intra-Community supply.
Poleg tega se spremeni datum obveznosti obračuna davka za pridobitve znotraj Skupnosti tako, da se sklada z datumom, ki se uporablja za dobave znotraj Skupnosti.
Furthermore, the date of the chargeability to tax for intra-Community acquisitions is amended so as to correspond with the intra-Community supply.
Pravica do odbitka
Right of deduction
Predlog povezuje pravico do odbitka z zahtevo po posedovanju računa za odbitek.
The proposal links the right of deduction to the requirement to hold an invoice for deduction.
S tem želi Komisija zagotoviti enako obravnavo obveznosti dobavitelja, da izda račun, in kupca, da poseduje račun, da bo lahko uveljavljal svojo pravico do odbitka.
In doing so, the Commission wants to ensure equal treatment between the requirements of the supplier to issue an invoice and the customer to hold an invoice in order to exercise his right of deduction.
Izdaja računa
Issuance of an invoice
Obstaja še nekaj dvoumnosti glede države članice, katere pravila za izdajanje računov se uporabljajo.
There is some ambiguity at present regarding in which Member State the rules on invoicing are applicable.
To podjetjem povzroča določene težave.
This causes certain difficulties for businesses.
Davčni zavezanec, ki dobavlja blago ali izvaja storitve, za katere je treba plačati davek v drugi državi članici, mora upoštevati pravila za izdajanje računov v drugi državi članici, ki pa se lahko razlikujejo od pravil države članice, v kateri ima sedež.
A taxable person making supplies in which the tax is due in another Member State would have to meet the conditions on invoicing in the other Member States and these rules may be different to the Member State where he is established.
Namen predloga je problem rešiti z vzpostavitvijo sklopa usklajenih pravil za račune med podjetji (B2B), tako da bo davčnemu zavezancu, ki izda račun v državi članici, v kateri je identificiran za DDV, pravno zagotovljeno, da je račun veljaven po vsej EU.
The proposal aims to resolve the problem by creating a set of harmonised rules for Business to Business (B2B) invoices with the consequence that a taxable person issuing an invoice from where he is identified for VAT will have legal certainty that the invoice is valid throughout the EU.
Vsebina računa
Contents of an invoice
Namen predloga je uvesti sistem z dvema vrstama računa.
The proposal aims to create a two tier system of invoicing.
Prvi je račun z obračunanim DDV, ki vsebuje razširjen sklop podatkov za dobave med podjetji (B2B) in je obvezen, ko obstaja verjetnost, da bo kupec uveljavljal pravico do odbitka.
Firstly there is a full VAT invoice which is a compulsory invoice containing an extensive set of details for B2B supplies when there is the likelihood that the customer will be exercising a right to deduction.
Drugič pa je možnost ali v nekaterih primerih zahteva za poenostavljeni račun.
Secondly, there is the option, or in certain cases the requirement, for a simplified invoice.
Pri računu z obračunanim DDV je treba omeniti tri občutne spremembe sedanjih zahtev iz člena 226 direktive o DDV:
Regarding a full VAT invoice, there are three notable changes to the current requirements in Article 226 of the VAT Directive:
– zahteva za dobavitelja, da na računu navede identifikacijsko številko DDV kupca;
– requirement for the supplier to state on the invoice the customer’s VAT identification number
– druga sprememba je nadomestitev datuma dobave blaga ali opravljanja storitev z datumom nastanka obveznosti obračuna davka.
– the second change is that the date of the supply of goods or services is replaced by the date the tax becomes chargeable.
Na ta način prejemnik dobave ve, v katerem obdobju lahko uveljavlja svojo pravico do dobitka.
In this way the recipient of the supply knows in what period he can exercise his right of deduction.
– tretja sprememba se nanaša na obrnjene davčne obveznosti: dobavitelj bo na računu z obračunanim DDV lahko izpustil stopnjo DDV in znesek DDV, kadar se bo dobava izvedla v drugi državi članici.
– the third change relates to reverse charge supplies: the supplier will be able to omit the VAT rate and the VAT amount payable from the full invoice when the supply takes place in another Member State.
Še ena omembe vredna sprememba zadeva menjalni tečaj, ki ga je treba uporabiti za izraženje zneska DDV, ki se plača ali vknjiži v dobro v nacionalni valuti države članice, v kateri se opravijo dobava ali storitve.
Another change which is worth mentioning concerns the exchange rate to be used for expressing the amount of VAT payable or to be credited in the national currency of the Member State in which the supply of goods or services takes place.
Komisija predlaga uporabo menjalnega tečaja, ki ga objavlja Evropska centralna banka.
The Commission proposes to use the exchange rate which is published by the European Central Bank.
Kot že navedeno, Komisija glede elektronskega izdajanja računov predlaga, da se papirni in elektronski računi obravnavajo enako.
As regards e-invoicing, as already stated, the Commission proposes to put paper invoices and e-invoices on equal foot.
In končno, predlog določa enotno obdobje za shranjevanje računov za EU, in sicer 6 let.
Finally, the proposal sets out a common EU time period of 6 years for which invoices must be stored.
To omogoča poenotenje za izmenjavo računov med državami članicami.
This allows uniformity for the exchange of invoices between Member States.
Nekaj vprašanj za razpravo
Some issues for discussion
Poročevalec predlog na splošno ocenjuje pozitivno.
Your rapporteur has a global positive assessment of the proposal.
Vendar pa želi člane Odbora za ekonomske in monetarne zadeve (ECON) opozoriti na določena vprašanja.
There are, however, a number of issues that he would like to bring to the ECON members attention.
Med pregledom izvirnega predloga Komisije je opazil, da bi nekateri predlagani ukrepi lahko povzročili težave določenim davčnim upravam, saj bi lahko negativno vplivali na načine izvajanja določenih vrst nadzora, posebej v manjših državah članicah.
In the course of his examination of the original proposal by the Commission, your rapporteur noticed that some proposed measures could create problems for certain tax administrations as these could impact negatively on the ways certain controls are performed, especially in small member states.
To bi lahko imelo negativne posledice za prihodke.
This could have a negative impact on revenue.
Meni, da je pomembno najti ravnotežje med poenostavitvijo postopkov in učinkovitim nadzorom, ki ga morajo izvajati davčne uprave, pri čemer je treba upoštevati tudi vprašanje ekonomije obsega.
The rapporteur feels that it is important that a balance should be found between simplification procedures and effective controls to be made by tax administrations taking into consideration also the issue of economies of scale.
Zato predlaga, da se državam članicam ne prepove uvedbe strogih pravil glede izdajanja računov, kot je, na primer, zahteva za registrirane trgovce na drobno, da izdajajo račune iz davčne registrske blagajne, ki jo odobrijo davčne oblasti.
Therefore, your rapporteur proposes no to prevent Member States to impose strict invoice rules such as, for example, the requirement for registered retailers to issue a receipt out of a fiscal cash register that is approved by the tax authorities.
Z istim namenom poročevalec predlaga, da se davčnim oblastem dopusti možnost, da uvedejo dodatne formalne zahteve (npr. zaporedne številke) za poenostavljene račune.
In like vein, your rapporteur also proposes that tax authorities be granted the option to request additional formal requirements (e.g. sequential numbers) for simplified invoices
V zvezi z zahtevo po posedovanju veljavnega računa za uveljavljanje pravice do odbitka, poročevalca skrbi, da bi takšno pravilo lahko povzročilo težave poštenim podjetjem, ki prejemajo blago ali storitve izven EU, saj dobavitelji izven EU niso nujno seznanjeni z obračunavanjem DDV v EU.
As regards the requirement to hold a valid invoice in order to be able to use the right of deduction, concerns have been expressed as to whether such rule could create difficulties for honest businesses receiving goods or services from outside the EU, since non EU suppliers are not necessary familiar with VAT invoicing in the EU.
Podobna vprašanja se pojavljajo v povezavi z zahtevo za izdajanje računov z obračunanim DDV za vse primere davka oproščenih dobav, glede na to, da bodo morale države članice, kjer računi za takšne dobave trenutno niso potrebni, uvesti drage sistemske spremembe za izdajanje računov.
Similar issues arise with regard to the requirement to issue VAT invoices for exempt supplies in all cases, bearing in mind that Member States where invoices are not currently required for exempt supplies, would have to introduce costly changes to systems to produce invoices.
Postavlja se tudi vprašanje, ali bi lahko zahteva za uporabo dnevnega tečaja ECB pri izdaji računa v valuti, ki ni valuta države članice, v kateri se plača davek, močno obremenila podjetja.
The question also arises whether the requirement to use the ECB daily rate in case an invoice is issued in a currency other than that of the Member State in which tax is payable could place a huge burden on businesses.
Kar se tiče novih pravil glede izdajanja računov, poročevalec predlaga, da se kar najbolj omeji upravna obremenitev dobaviteljev, in sicer s pojasnilom, da bo v nekaterih primerih izdajanje računov podvrženo pravilom, ki veljajo v državi članici, kjer je sedež dobavitelja.
As the new rules on the issue of invoices, your rapporteur suggests to limit as much as possible the administrative burden for suppliers, by clarifying that in a certain number of cases the issue of invoice shall be subject to the rules applying in the supplier's Member State.
Prav tako bi bilo treba pojasniti, da v primeru, ko je poslovna enota dobavitelja, iz katere je bila opravljena dobava, izven Skupnosti, izdajanje računa ni podvrženo pravilom, določenim v tej direktivi.
It would be also appropriate to clarify that in the case where the supplier does not have an establishment in the Community from which the supply is made, the issue of invoice shall not be subject to the rules laid down in this Directive.
To bo zagotovo olajšalo pravilno izvajanje pravil o odbitku vstopnega DDV.
This will certainly facilitate the correct implementation of the rules on the deduction of input VAT
Zahteva za navedbo identifikacijske številke DDV kupca za domače dobave bi prav tako lahko pomenila dodatno obremenitev.
As regards the requirement to use customer VAT ID-No for domestic supplies, such a measure could also imply an additional burden.
Številne države članice trenutno namreč ne zahtevajo številke DDV kupca za takšne dobave.
At this moment, an important number of Member States do not require the VAT number of the customer for domestic supplies.
In končno, za dobro delovanje sistema je bistvenega pomena, da se državam članicam, v katerih uvedba novih informacijskih tehnologij na področju obdavčevanja še ni povsem zaključena, zagotovi potrebna podpora, bodisi v okviru obstoječega programa FISCALIS ali prek drugih možnosti financiranja.
Finally, it is of crucial importance for the good functioning of the system that Member States where the introduction of new IT technologies in the taxation area is not yet fully implemented are given the necessary support, either via the existing FISCALIS programme or through other funding possibilities.
Poročevalec pozdravlja predlog Komisije kot opazen napredek k večji jasnosti in pravni varnosti tako za davčne zavezance kot za uprave, ki ob tem zagotavlja tudi dodatna sredstva v boju proti goljufijam na področju DDV.
The rapporteur welcomes the Commission's proposal as a positive step towards bringing clarity and legal certainty both for taxable persons and for the administrations, whilst providing additional means to fight against VAT fraud.
Pripravljavka mnenja: Alexandra Thein
Rapporteur: Alexandra Thein
V direktivi o skupnem sistemu davka na dodano vrednost imajo pravila v zvezi z izdajanjem računov, za katere Komisija predlaga spremembe, sorazmerno majhno vlogo.
In the Directive on the common system of value added tax, the rules on invoicing, which are to be amended under the Commission’s proposal, take up relatively little space.
Vendar je izdajanje računov temeljni element sistema davka na dodano vrednost, saj ima kot pomembno dokazilo plačila davkov za odbitek DDV ključno vlogo v poslovanju.
However, invoices are a core component of the system of value added tax, since they are important proof of tax payment for the deduction of VAT and therefore have a key role in commercial exchanges.
Pravila, ki trenutno veljajo za izdajanje računov, vodijo k nepotrebnim upravnim obremenitvam in se v praksi večinoma niso izkazala kot uspešna.
However, the current rules on invoicing lead to unnecessary administrative burdens and have mostly not proven their worth in practice.
Številne pritožbe gospodarskih subjektov so spodbudile Komisijo, da je pravila za izdajanje računov ponovno pregledala.
Numerous complaints by economic operators have incited the Commission to revise the rules on invoicing.
Da bi se podjetjem olajšalo čezmejno poslovanje, so predvidena poenostavljena pravila in delna uskladitev.
Firstly, simpler rules and partial harmonisation are planned in order to facilitate cross-border business for companies.
Poleg tega je treba upoštevati tehnološki napredek, s tem da se predlaga ukinitev razlikovanja med elektronsko posredovanimi računi na eni strani in papirnimi računi na drugi.
Secondly, it is proposed to take technological advances into account by abandoning the distinction between electronically transmitted invoices on the one hand and paper invoices on the other hand.
Pripravljavka mnenja podpira motive in cilje predloga Komisije.
The rapporteur supports the Commission proposal’s reasoning and objectives.
Nepotrebne upravne obremenitve prinašajo stroške podjetjem ter zavirajo rast in inovacije.
Unnecessary administrative burdens are costly for companies, they hamper growth and inhibit innovation.
Predlagani ukrepi bodo prispevali predvsem k enostavnejšemu poslovanju malih in srednjih podjetij.
The proposed measures will above all contribute to the simplification of business for SMEs.
Zlasti podpira načrtovano odpravo zahtev za elektronske račune glede elektronskega podpisa ali elektronske izmenjave podatkov EDI.
In particular, the planned removal of the requirement that electronic invoices should bear an advanced electronic signature or be transmitted by EDI is welcomed.
Enako obravnavanje elektronskih in papirnih računov bo v prihodnosti vodilo do širše uporabe elektronskega izstavljanja računov in s tem podjetjem omogočilo znatno zmanjšanje stroškov.
The future equal treatment of electronic invoices and paper invoices will lead to increased use of electronic invoicing and thus provide companies with a great potential to reduce costs.
Pripravljavka mnenja meni, da zgolj elektronski podpis ali elektronska izmenjava podatkov EDI ne zagotavljata ustrezne zaščite pred davčnimi goljufijami.
The rapporteur does not believe that only electronic signatures or EDI provide sufficient protection from tax fraud.
Prvič, račun ni edini dokument, ki omogoča podatke o tem, da je bila storitev dejansko opravljena.
Firstly, the invoice is not the only document which permits inferences to be made regarding the actual existence of a transaction.
Drugič, številna podjetja so v svoje poslovanje že vključila varnostne ukrepe, da bi zagotovila varen elektronski prenos podatkov.
Secondly, many companies have already included safety measures in company procedures in order to guarantee the safe electronic transmission of data.
Tretjič, goljufij ni mogoče preprečiti niti s sedanjimi višjimi zahtevami.
Thirdly, fraudulent activities cannot be prevented even by the currently existing higher requirements.
In nenazadnje, le s pregledom podjetja se lahko potrdi, ali so davčne transakcije pravilne.
Ultimately, the regularity of tax operations can only be verified by an audit of the company.
Pripravljavka mnenja izraža kritiko, da Komisija v zvezi z napovedanimi mogočimi prihranki v višini 18 milijard EUR ni vnaprej predložila obširne ocene učinka, v kateri bi pojasnila osnovo za izračun zneska prihrankov.
In view of the Commission’s announcement of prospective savings amounting to EUR 18 billion, your rapporteur criticises the Commission for not submitting in advance a comprehensive impact assessment providing an explanation for the basis of the calculation of the amount of savings.
Zato meni, da je Komisija s tem ravnala v nasprotju s svojimi smernicami o pripravi ocene učinka iz januarja 2009.
As the rapporteur’s understands it, the Commission has thereby acted contrary to its own guidelines of January 2009 on carrying out impact assessments.
Prav tako meni, da ni mogoče sprejeti predlaganega preoblikovanja besedila člena 249.
The rapporteur is also of the opinion that the proposed reformulation of Article 249 cannot be accepted.
Ta v sedaj veljavni različici določa, da imajo dostop do elektronskih oblik hranjenja podatkov davčnega zavezanca lahko le oblasti v tisti državi članici, v kateri ima davčni zavezanec sedež.
In the current version, the article only allows authorities of a Member State in which a taxable person is established to electronically access the latter’s data storage devices.
To velja tudi, če davčni zavezanec svojo davčno dokumentacijo hrani v državi članici, v kateri nima sedeža.
The same applies where taxable persons keep their tax documents in a Member State other than their Member State of establishment.