natgillin/translations-raw huggingface dataset:
Če nobena od valut ni euro, se menjalni tečaj izračuna na podlagi menjalnega tečaja med temi valutami in eurom.“
Whe re neither currency is the e uro, the exchange rate shall be calculated on the basis of the exchange rate between those currencies and the e uro. "
Zahteva po uporabi dnevnega menjalnega tečaja Evropske centralne banke, če je račun izdan v valuti, ki ni valuta države članice, v kateri se plača davek, bi lahko zelo obremenila podjetja, saj ta pri svojem poslovanju že uporabljajo poslovne menjalne tečaje.
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 may place a high burden for businesses since they use commercial exchange rates for their operations anyway.
Z obvezno uporabo dnevnega menjalnega tečaja Evropske centralne banke bi lahko bili primorani prilagoditi svoj knjigovodski sistem dvema valutama.
Compulsory use of ECB daily rate might require adopting their accountancy system to two currencies.
Člen 167 a – odstavek 2 – uvodni del
Article 167a – paragraph 2 – introductory part
Države članice lahko v okviru izbirne ureditve določijo, da mora davčni zavezanec , kadar so izpolnjeni naslednji pogoji, odloži pravico do odbitka , dokler dobavitelju DDV ni plačan:
Member States may provide within an optional scheme that taxable persons must, when the following conditions are met, postpone the right of deduction until the VAT has been paid to the supplier:
Države članice v okviru izbirne ureditve določijo, da morajo davčni zavezanci , kadar so izpolnjeni naslednji pogoji, uveljavljanje pravice do odbitka odložiti , dokler dobavitelju ni plačan DDV:
Member States shall provide within an optional scheme that taxable persons must, when the following conditions are met, postpone the right of deduction until the VAT has been paid to the supplier:
Člen 1 – točka 9 – podtočka c
Article 1 – point 9 – subpoint c
Člen 178 – točka f
Article 178 – point f
(c) točka (f) se nadomesti z naslednjim:
(c) Point (f) is replaced by the following:
"(f) kadar mora plačati DDV kot kupec ali naročnik, kadar se uporabljajo členi 194 do 197 ali člen 199, mora imeti račun, izdan v skladu z oddelki 3 do 6 poglavja 3 naslova XI in mora izpolnjevati formalnosti, ki jih določi vsaka država članica.“
" (f) when required to pay VAT as a customer where Articles 194 to 197 or Article 199 apply, he must hold an invoice drawn up in accordance with Sections 3 to 6 of Chapter 3 of Title XI and he must comply with the formalities as laid down by each Member State. "
Zahteva, da se za uveljavljanje pravice do odbitka zadrži račun, ki izpolnjuje formalnosti 27 držav članic, pomeni dodatno breme za dobavitelje.
The requirement to hold an invoice that complies with formalities of 27 Member States in order to execute the right of deduction places an additional burden for suppliers.
Člen 219 a
Article 219a
Za izdajanje računa veljajo pravila, ki se uporabljajo v državi članici, ki je zadevnemu davčnemu zavezancu izdala identifikacijsko številko DDV, pod katero je opravil dobavo .
The issue of an invoice shall be subject to the rules applying in the Member State which issued the taxable person concerned with the VAT identification number under which he made the supply .
Za izdajanje računa veljajo pravila, ki se uporabljajo v državi članici, v kateri je treba plačati DDV .
The issue of an invoice shall be subject to the rules applying in the Member State where the VAT is payable .
Če takšne številke ni , veljajo pravila, ki se uporabljajo v državi članici, v kateri ima dobavitelj sedež podjetja ali stalno poslovno enoto, iz katere opravi dobavo, ali če nima takšnega sedeža ali stalne poslovne enote, pa država članica, v kateri ima stalno prebivališče ali običajno prebiva ali se je kakor koli dolžan identificirati za namene DDV .
If no such number exists , the rules shall be those 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 a place of business or fixed establishment, in which he has his permanent address or usually resides or is otherwise required to be identified for VAT purposes .
Ko se DDV ne plača v Uniji , veljajo pravila, ki se uporabljajo v državi članici, v kateri ima dobavitelj sedež podjetja ali stalno poslovno enoto, iz katere opravi dobavo, ali če nima takšnega sedeža ali stalne poslovne enote, pa država članica, v kateri ima stalno prebivališče ali običajno prebiva.
Whe re the VAT is not payable in the Union , the rules shall be those 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 a place of business or fixed establishment, in which he has his permanent address or usually resides.
Če dobavitelj, ki izda račun za obdavčljivo blago ali opravljanje storitev, nima sedeža v državi članici, v kateri je treba plačati DDV, in če mora DDV plačati oseba, ki je prejela blago ali storitve, veljajo za izdajanje računa predpisi države članice, v kateri ima dobavitelj blaga ali storitev sedež ali stalno poslovno enoto, iz katere je dobava opravljena.
Where the supplier issuing an invoice for a taxable supply of goods or services is not established in the M ember State where the VAT is payable and the person liable for payment of the VAT is the recipient of the goods or services, the issue of invoice shall be subject to the rules applying in the Member State where the provide r of goods or services is established or has a fixed establishment from which the supply is made.
Če dobavitelj nima sedeža v Uniji, se za izdajo računa ne uporabljajo določbe iz te direktive.
If the supplier does not have an establishment in the Union , the issue of invoice shall not be subject to the provisions of this Directive.
Kadar ima kupec ali naročnik, ki prejme dobavo ali se zanj opravi storitev, sedež v državi članici, ki ni država članica, iz katere je dobava opravljena in v kateri je kupec ali naročnik dolžan plačati DDV , za izdajanje računa veljajo pravila, ki se uporabljajo v državi članici, ki je izdala identifikacijsko številko DDV, pod katero je kupec ali naročnik dobavo prejel .
Where a customer receiving a supply of goods or services is established in a Member State other than the Member State from which the supply was made and the customer is liable for the payment of VAT , the issue of invoice shall be subject to the rules applying in the Member State which issued the VAT identification number under which the customer received the supply .
Kadar oseba, ki je prejela blago ali storitve, izda račun (samofakturiranje) in je dolžna plačati DDV , za izdajanje računa veljajo pravila, ki se uporabljajo v državi članici, kjer je treba plačati DDV .
Where the recipient of the goods or services issues an invoice (self-invoicing) and is liable for payment of VAT , the issue of invoice shall be subject to the rules applying in the Member State where the VAT is payable .
Poročevalec predlaga, da se pravilo poenostavi in da se pojasni, da kadar dobavitelj nima sedeža v Uniji, za izdajo računa ne veljajo pravila iz te direktive.
The Rapporteur proposes to simplify the rule and to clarify that where the supplier does not have an establishment in the Union , the issue of an invoice shall not be subject to the rules laid down in the Directive.
Člen 220 a – odstavek 1 – točka a
Article 220a – paragraph 1 – point a
(a) kadar je davčna osnova za dobave blaga ali opravljene storitve nižja od 200 EUR ;
(a) where the taxable amount of the supply of goods or services is less than EUR 200 ;
(a) kadar je davčna osnova za dobave blaga ali opravljene storitve nižja od 300 EUR ;
(a) where the taxable amount of the supply of goods or services is less than EUR 300;
Če želimo sledili namenu te direktive Sveta za zmanjšanje obremenitve za podjetja in velikopoteznega akcijskega programa Komisije za 25 % zmanjšanje upravnih obremenitev za podjetja v EU do leta 2012, je zgornja meja za uporabo poenostavljenih računov prenizka.
To follow the intent of this Council's directive to reduce burdens on business and to follow Commission's ambitious Action Programme aimed at reducing administrative burdens on business in the EU by 25% by 2012 the ceiling for use of simplified invoices is too small.
Zvišanje zgornje meje za uporabo poenostavljenih računov na 300 EUR bi bolj zmanjšalo obremenitve za podjetja, ne bi pa še pomenilo tveganja za proračune držav članic.
The increase of the ceiling to 300 EUR for the use of simplified invoices would reduce business burdens more and it would still not present risk to Member States' budgets.
Člen 221
Article 221
Države članice lahko davčnim zavezancem naložijo obveznost, da izdajo poenostavljeni račun za blago ali storitve, ki niso navedene členu 220, kadar je kraj dobave navedenega blaga ali opravljanja navedenih storitev na njihovem ozemlju.
Member States may impose on taxable persons an obligation to issue a simplified invoice in respect of supplies of goods or services other than those referred to in Article 220 where the place of supply of those goods or services is within their territory.
Države članice lahko davčnim zavezancem naložijo obveznost, da na podlagi člena 226 ali člena 226b izdajo račun za blago ali storitve, ki niso navedene v členu 220, kadar je kraj dobave navedenega blaga ali opravljanja navedenih storitev na njihovem ozemlju.
Member States may impose on taxable persons an obligation to issue a n invoice on the basis of Article 226 or Article 226b in respect of supplies of goods or services other than those referred to in Article 220 where the place of supply of those goods or services is within their territory.
Države članice lahko davčne zavezance oprostijo obveznosti, predpisanih v členu 220 ali v členu 220a, da izdajo račun za dobavo blaga ali storitev, ki so jo opravili na njihovem ozemlju in so s pravico do odbitka DDV, plačanega v predhodni fazi, ali brez nje, oproščene davka, v skladu s členoma 110 in 111, členom 125(1), členom 127, členom 128(1), členi 132, 135, 136, 375, 376 in 377, členom 378(2), členom 379(2) in členi 380 do 390.
Member States may release taxable persons from the obligation laid down in Article 220 or Article 220a to issue a n invoice in respect of supplies of goods or services which they have made in their territory and which are exempt, with or without deductibility of the VAT paid at the preceding stage, pursuant to Articles 110 and 111, Article 125(1), Article 127, Article 128(1), Articles 132, 135, 136, 375 , 376 and 377, Article 378(2), Article 379(2) and Articles 380 to 390.
Poročevalec predlaga, naj imajo države članice možnost, da davčne zavezance oprostijo obveznosti izdaje poenostavljenega računa za davka oproščene dobave.
The Rapporteur proposes that Member States have the option to release taxable persons from the obligation to issue simplified invoices with respect to exempt supply.
Člen 222
Article 222
Račun je treba izdati najpozneje 15. dan v mesecu , ki sledi mesecu, v katerem nastane obdavčljivi dogodek.
An invoice must be issued no later than on the 15th day of the month following that in which the chargeable event occurs.
Račun je treba izdati najpozneje 15. dan drugega meseca , ki sledi mesecu, v katerem nastane obdavčljivi dogodek.
An invoice must be issued no later than on the 15th day of the second month following that in which the chargeable event occurs.
Za mnoge sektorje so roki, ki jih je določila Komisija za izdajanje računov ob dobavi blaga ali opravljeni storitvi, prekratki in smiselno se zdi podaljšati obdobje za izdajo računa na dva meseca po nastanku obdavčljivega dogodka.
For many sectors the time limits set by the Commission for issuing invoices when supplying goods or services is too short and extending the period for issuing invoices to 2 months after the chargeable event occurs is reasonable.
Člen 1 – točka 19 – podtočka a
Article 1 – point 19 – subpoint a
Člen 226 – točka 4
Article 226 – point 4
(4) kupčeva oziroma naročnikova identifikacijska številka DDV iz člena 214;“
(4) the customer's VAT identification number as referred to in Article 214;
(4) kupčeva oziroma naročnikova identifikacijska številka DDV iz člena 214, pod katero mu je bilo dobavljeno blago ali so bile zanj opravljene storitve, za katere je dolžan plačati DDV, ali mu je bilo dobavljeno blago v skladu s členom 138 ;
(4) the customer's VAT identification number as referred to in Article 214 , under which the customer received a supply of goods or services in respect of which the customer is liable for payment of VAT, or received a supply of goods as referred to in Article 138 ;
Poročevalec predlaga, da se ohrani izvirno besedilo direktive o DDV, ker bi lahko zahteva po uporabi kupčeve oziroma naročnikove identifikacijske številke DDV pomenila tudi dodatno breme za podjetja.
The Rapporteur proposes to keep the original text of the VAT directive since the requirement of using customer VAT ID-No for domestic supplies could also imply an additional burden for business.
Člen 226 b
Article 226b
Na poenostavljenih računih, izdanih v skladu s členom 220a in členom 221, se zahtevajo samo naslednje podrobnosti:
Only the following details are required on simplified invoices issued pursuant to Articles 220a and 221:
(a) datum izdaje računa;
(a) the date of issue;
(b) identifikacija davčnega zavezanca, ki opravi dobavo;
(b) identification of the taxable person making the supply;
(b) identifikacija davčnega zavezanca, ki opravi dobavo, z navedbo njegove identifikacijske številke DDV ;
(b) identification of the taxable person making the supply , indicating that person's VAT identification number ;
(c) identifikacija vrste dobavljenega blaga ali opravljenih storitev in njihova vrednost;
(c) identification of the type of goods or services supplied and their value;
(d) znesek DDV, ki se plača ali vknjiži v dobro, ali informacije, potrebne za njegov izračun.“
(d) the VAT amount payable or to be credited, or the information needed to calculate it .
(d) stopnja DDV in znesek DDV, ki ga je treba plačati ali vknjižiti v dobro, ali informacije, potrebne za njegov izračun;
(d) the VAT rate and the VAT amount payable or to be credited, or the information needed to calculate it ;
(da) če je izdani račun dokument ali sporočilo, ki spreminja začetni račun, kot je navedeno v členu 219, natančno in nedvoumno sklicevanje na ta začetni račun.
(da) if the invoice issued is a document or a message that amends an initial invoice as referred to in Article 219, the specific and unambiguous reference to that initial invoice.
Države članice lahko zahtevajo, da poenostavljeni računi, izdani v skladu s členi 220a in 221, vključujejo naslednje dodatne informacije v zvezi s posebnimi transakcijami ali kategorijami davčnih zavezancev:
Member States may require that simplified invoices issued in accordance with Articles 220a and 221 include the following additional information with regard to specific transactions or categories of taxable persons:
(a) identifikacija davčnega zavezanca, ki opravi dobavo, z navedbo njegovega imena in naslova;
( a) identification of the taxable person making the supply, indicating that person's name and address;
(b) zaporedna številka, ki temelji na eni ali več serij, ki le identificira račun;
( b ) the sequential number, based on one or more series, which only identifies the invoice;
(c) identifikacija kupca, z navedbo njegove identifikacijske številke DDV ter imena in naslova;
( c) identification of the customer, indicating that customer's VAT identification number and name and address;
(d) v primeru oprostitve DDV, ali kadar je kupec oziroma naročnik dolžan plačati DDV, podrobni podatki, ki se zahtevajo v skladu s členom 226 in členom 226a.
( d) where there is a VAT exemption, or where the customer is liable for payment of VAT, the details which are required under Article s 226 and 226a.
Da bi ohranili ravnotežje med postopki za poenostavitev in učinkovitim nadzorom, se državam članicam omogoči, da uvedejo stroga pravila za izdajanje računov in tako preprečijo negativen vpliv na prihodke.
In order to maintain a balance between simplification procedures and effective controls Member States shall be able to impose strict invoice rules and thus prevent negative impact on revenue.
Člen 230
Article 230
Zneski na računu so lahko izraženi v kateri koli valuti, pod pogojem, da je znesek DDV, ki se plača ali vknjiži v dobro, izražen v nacionalni valuti države članice, v kateri se opravijo dobava ali storitve, z uporabo menjalnega tečaja, ki ga objavi Evropska centralna banka na dan nastanka obveznosti obračuna davka ali, če na navedeni dan ni objave, tistega iz prejšnje objave. “
The amounts which appear on the invoice may be expressed in any currency, provided that the amount of VAT payable or to be credited is expressed in the national currency of the Member State in which the supply of goods or services takes place, using the exchange rate published by the European Central Bank for the day on which the tax becomes chargeable, or, if there is no publication on that day, the previous day of publication .
Zneski na računu so lahko izraženi v kateri koli valuti, pod pogojem, da je znesek DDV, ki se plača ali vknjiži v dobro, izražen v nacionalni valuti države članice, v kateri se opravijo dobava ali storitve, z uporabo menjalnega tečaja, navedenega v členu 91 .
The amounts which appear on the invoice may be expressed in any currency, provided that the amount of VAT payable or to be credited is expressed in the national currency of the Member State in which the supply of goods or services takes place, using one of the exchange rate s referred to in Article 91 .
Namen tega predloga spremembe je doseči trajno skladnost s pravilom glede menjalnega tečaja, določenim v členu 91 (primerjaj s predlogom spremembe 1).
This amendment aims at ongoing consistency with the exchange rate rule laid down in Article 91 (Compare amendment 1).
Člen 1 – točka 25
Article 1 – point 25
Členi 233, 234, 235 in 237
Articles 233, 234, 235 and 237
(25) Členi 233, 234, 235 in 237 se črtajo.
(25) Articles 233, 234 , 235 and 237 are deleted.
(25) Členi 233, 234 in 235 se črtajo.
(25) Articles 233, 234 and 235 are deleted.
Člen 1 – točka 25 a (novo)
Article 1 – point 25 a (new)
(25a) Člen 237 se nadomesti z naslednjim:
(25a) Article 237 is replaced by the following :
„Člen 237
"Article 237
Vsaka država članica posreduje Komisiji do 31. decembra 2013 poročilo o oceni izvajanja elektronskega izdajanja računov.
Each Member State shall submit to the Commission , by 31 December 2013 , an evaluation report on the implementation of electronic invoicing .
V poročilih se navede zlasti vse tehnične težave ali pomanjkljivosti, ki so jih imeli davčni zavezanci ali davčna uprava, vključno z oceno vpliva katere koli goljufije, povezane z elektronskim izdajanjem računov, ki je posledica ukinitve zahteve po vključitvi elektronske izmenjave podatkov ali elektronskega podpisa v elektronske račune.
Those reports shall outlin e , in particular, any technical difficulties or shortcomings that taxable persons and tax administration have encountered, including an assessment of the impact o f any fraudulent activities related to electronic invoicing as a result of the removal of the requirement to include EDI or the electronic signature in electronic invoices.
Do 1. julija 2014 Komisija na podlagi poročil držav članic posreduje Evropskemu parlamentu in Svetu poročilo z ustreznimi predlogi.
By 1 July 2014, the Commission shall submit a report to the Europe an Parliament and the Council together with appropriate proposals, on the basis of the Member States' evaluation reports . "
Izvirno besedilo direktive navaja, da je treba preveriti celovitost in pristnost računov, ki so posredovani ali dani na voljo z elektronskimi sredstvi.
The original article of the Directive states that invoices transmitted or made available electronically should be checked against integrity and authenticity.
Napredni elektronski podpis in/ali elektronska izmenjava podatkov (EDI) sta glavna načina pregleda in omejitve manevrskega prostora za zlorabe pri elektronskem izdajanju računov.
The advanced electronic signature and/or electronic data interchange (EDI) are the principal means to make this checkup and hence to curb the room for manoeuvre of abuse with the electronic invoicing.
Člen 244 – odstavek 3
Article 244 –paragraph 3
Za shranjevanje računa veljajo pravila, ki se uporabljajo v državi članici, v kateri ima davčni zavezanec sedež podjetja ali stalno poslovno enoto, iz katere opravi dobavo, če takšnega sedeža ali stalne poslovne enote nima, pa država članica, v kateri ima stalno prebivališče ali običajno prebiva ali se je kakor koli dolžan identificirati za namene DDV.“
The storage of an invoice shall be subject to the rules applying in the Member State in which the taxable person has established his business or has a fixed establishment from or for which the supply is made or, in the absence of such a place of business or fixed establishment, in which he has his permanent address or usually resides or is otherwise required to be identified for VAT purposes.
Račun se lahko shrani v isti obliki kot je bil prejet, ali v papirni ali v elektronski obliki.
An invoice may be stored in the same form in which it was received, whether paper or electronic .
Račun v papirni obliki je mogoče sprememiti v elektronsko obliko.
Alternatively , an invoice in paper form may be converted into electronic form.
V ostalem veljajo za shranjevanje računa pravila, ki se uporabljajo v državi članici, v kateri ima davčni zavezanec sedež podjetja ali stalno poslovno enoto, iz katere opravi dobavo, če takšnega sedeža ali stalne poslovne enote nima, pa država članica, v kateri ima stalno prebivališče ali običajno prebiva ali se je kakor koli dolžan identificirati za namene DDV.
In other respects, the storage of an invoice shall be subject to the rules applying in the Member State in which the taxable person has established his business or has a fixed establishment from or for which the supply is made or, in the absence of such a place of business or fixed establishment, in which he has his permanent address or usually resides or is otherwise required to be identified for VAT purposes.
Pomembno je jasno in izrecno navesti, da so papirni in elektronski računi enako veljavni.
It is important to state clearly and explicitly that paper and electronic invoices are equally valid.
Za shranjevanje računov v papirni obliki je potreben prostor, ta pa stane.
Storing invoices in paper form requires space, which costs money.
Dovoljenje za shranjevanje v elektronski obliki bi lahko pripomoglo k večji učinkovitosti evropskih podjetij in zmanjšanju njihovih upravnih stroškov.
Allowing storage in electronic form may make European businesses more efficient and reduce their administrative costs.
Člen 1 – točka 32
Article 1 – point 32
Člen 247
Article 247
Davčni zavezanec zagotovi shranjevanje računov za obdobje šestih let .“
The taxable person shall ensure the storage of invoices for a period of six years .
Davčni zavezanec zagotovi shranjevanje računov za obdobje petih let .
The taxable person shall ensure the storage of invoices for a period of five years .
Ta člen ne posega v določbe nacionalne zakonodaje, ki niso povezane z DDV, in določa različna obvezna obdobja shranjevanja za priložena dokazila, vključno z računi.
This Article is without prejudice to national provisions in areas other than VAT, laying down different mandatory storage periods for supporting documents including invoices.
Skrajšanje obdobja shranjevanja računov pomeni tudi manj potrebnega prostora za shranjevanje.
Shortening the period that originals are kept on file also reduces the need for storage space.
Člen 1 – točka 34
Article 1 – point 34
Člen 248a
Article 248a
(34) V oddelku 3 poglavja 4 naslova XI se vstavi člen 248a:
(34) In Section 3 of Chapter 4 of Title XI, the following Article 248a is inserted:
„Člen 248a
"Article 248a
Države članice, v katerih je treba plačati DDV, lahko zaradi nadzora zahtevajo posebne račune, prevedene v njihove uradne jezike.“
For control purposes, the Member States in which the tax is due may require particular invoices to be translated into their official languages."