{"id":14421,"date":"2019-04-18T09:34:00","date_gmt":"2019-04-18T09:34:00","guid":{"rendered":"http:\/\/www.racunovodstvo-kosljar.com\/?p=14421"},"modified":"2026-04-10T11:50:26","modified_gmt":"2026-04-10T11:50:26","slug":"dobava-blaga-storitve-po-76-a-clenu","status":"publish","type":"post","link":"http:\/\/www.racunovodstvo-kosljar.com\/en\/dobava-blaga-storitve-po-76-a-clenu\/","title":{"rendered":"Dobava blaga\/storitve po 76. a \u010dlenu"},"content":{"rendered":"<p>Dobava blaga ali storitve po 76. a \u010dlenu, je aktualna \u017ee kar nekaj \u010dasa. Zaradi pogostih vpra\u0161anj zavezancev, vam tokrat ra\u010dunovodski servis Ko\u0161ljar ogovarja na najpogostej\u0161e.<\/p>\n<p>V 76.a \u010dlenu Zakona o davku na dodano vrednost (ZDDV-1) je dolo\u010den mehanizem obrnjene dav\u010dne obveznosti. Ta mehanizem velja za dobave blaga in storitve, ki jih DDV zavezanec v Sloveniji opravi drugemu DDV zavezancu, ki je prav tako identificiran za DDV v Sloveniji. To pomeni, da je v primeru dobav blaga in storitev, ki so navedene v 76.a \u010dlenu ZDDV-1, pla\u010dnik davka kupec blaga oziroma naro\u010dnik storitve, ki ima identifikacijsko \u0161tevilko za DDV.<\/p>\n<p>Mehanizem obrnjene dav\u010dne obveznosti se v skladu z 76.a \u010dlenom ZDDV \u2013 1 uporablja za:<\/p>\n<ul>\n<li>Gradbena dela, ki se uvr\u0161\u010dajo pod \u0161ifro <strong>F\/Gradbeni\u0161tvo standardne klasifikacije dejavnosti<\/strong>.<\/li>\n<li>Storitve najemanja delavcev, ki bodo opravljali storitve v gradbenem sektorju.<\/li>\n<li>Dobave zemlji\u0161\u010d in zgradb, za katere je dobavitelj uporabil opcijo obdav\u010ditve v skladu s 45.\u010dlenom ZDDV-1 (dav\u010dni zavezanec, se lahko dogovori z najemnikom, zakupnikom, leasingojemalcem oziroma kupcem nepremi\u010dnine \u2013 dav\u010dnim zavezancem, ki ima pravico do odbitka celotnega DDV, da bo od navedenih transakcij, ki bi morale biti opro\u0161\u010dene pla\u010dila DDV, obra\u010dunal DDV po predpisani stopnji).<\/li>\n<li>Dobave odpadkov, ostankov in rabljenega materiala iz Priloge IIIa ZDDV \u2013 1.<\/li>\n<\/ul>\n<p>Torej v kolikor se storitev\/blago opravi naslednjim osebam, se mehanizem obrnjene dav\u010dne obveznosti, ne more uporabiti, kar pomeni, da se obra\u010duna ustrezna stopnja DDV:<\/p>\n<ul>\n<li>Pravna oseba, ki ni dav\u010dni zavezanec in obra\u010dunava DDV le od pridobitev blaga znotraj Skupnosti ali obra\u010dunava DDV le od prejetih storitev ali pa opravlja storitve na ozemlju druge dr\u017eave \u010dlanice za katere je pla\u010dnik DDV izklju\u010dno prejemnik storitve. Te osebe so v seznamu dav\u010dnih zavezancev na spletni strani DURS ozna\u010dene s \u010drko P ( atipi\u010dni dav\u010dni zavezanec )<\/li>\n<li>Mali zavezanec, ki ni identificiran za namene DDV<\/li>\n<li>Kon\u010dni porabnik \u2013 fizi\u010dna oseba<\/li>\n<li>Dav\u010dni zavezanec, ki naro\u010di blago in storitev iz 76.a \u010dlena prek upravljavcev nepremi\u010dnin<\/li>\n<li>Dr\u017eavni organi in organizacije, organi lokalnih skupnosti in druge osebe javnega prava, ki naro\u010dajo blago in storitve iz 76.a \u010dlena ZDDV-1. Ko te osebe naro\u010dajo blago oziroma storitve iz 76.a \u010dlena ZDDV-1, tako za opravljanje njihove redne (neobdav\u010dljive) dejavnosti kot za opravljanje obdav\u010dljive dejavnosti, so kot naro\u010dniki odgovorni, da dobavitelju oziroma izvajalcu sporo\u010dijo, v katerem delu so dolo\u010deni kot pla\u010dniki DDV. <strong>Omenjeni mehanizem se uporabi v kolikor gre za njihovo obdav\u010dljivo dejavnost.<\/strong><\/li>\n<\/ul>\n<p>Kako postopati v primeru transakcij katere vklju\u010dujejo ve\u010d dobav, in ena dobava spada po klasifikacijo F? Glede na pojasnilo Fursa, lahko strnemo, da v kolikor dav\u010dni zavezanec opravi transakcijo, ki vklju\u010duje monta\u017eo, instalacijo ali drugo storitev iz \u0161ifre F\/GRADBENI\u0160TVO klasifikacije dejavnosti ter hkrati s storitvami opravi povezano dobavo blaga, je treba tak\u0161no transakcijo za namene uporabe 76.a \u010dlena ZDDV-1 opredeliti kot enotno transakcijo, za katero se v celoti uporabi mehanizem obrnjene dav\u010dne obveznosti ter s tem prenese obra\u010dun in pla\u010dilo davka na prejemnika navedene transakcije. Pri tem <strong>ni pomembna vrednost blaga ali storitve<\/strong> v navedeni transakciji, prav tako ni pomembno, katera dobava je prevladujo\u010da in ali sta dobavi na ra\u010dunu izkazani lo\u010deno.Tako se npr. dobava in vgradnja stavbnega pohi\u0161tva za namene 76.a \u010dlena ZDDV-1 \u0161teje kot enotna transakcija, \u010de dobavitelj stavbnega pohi\u0161tva za naro\u010dnika izvede tudi storitev vgradnje, saj spada vgrajevanje stavbnega pohi\u0161tva pod \u0161ifro SKD F\/43.320.<\/p>\n<p>Podobni so primeri dobave in monta\u017ee klima in alarmnih naprav, dobave in monta\u017ee kovinskih ograj, dobave in monta\u017ee proizvodne linije ipd., pri katerih je storitev vgradnje, monta\u017ee, in\u0161taliranja in drugih gradbenih del, povezana z dobavo blaga.<\/p>\n<p><a href=\"https:\/\/www.stat.si\/doc\/pub\/skd.pdf\"><em><strong>Link do klasifikacije dejavnosti<\/strong><\/em><\/a>. <a href=\"http:\/\/www.racunovodstvo-kosljar.com\/wp-content\/uploads\/2019\/04\/76.-a-\u010dlen-ZDDV-1.pdf\"><em><strong>Dodaten pripomo\u010dek<\/strong><\/em><\/a>.<\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Dobava blaga ali storitve po 76. a \u010dlenu, je aktualna \u017ee kar nekaj \u010dasa. Zaradi pogostih vpra\u0161anj zavezancev, vam tokrat ra\u010dunovodski servis Ko\u0161ljar ogovarja na najpogostej\u0161e. V 76.a \u010dlenu Zakona o davku na dodano vrednost (ZDDV-1) je dolo\u010den mehanizem obrnjene dav\u010dne obveznosti. Ta mehanizem velja  [&#8230;]<\/p>\n","protected":false},"author":1,"featured_media":14424,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"footnotes":""},"categories":[37],"tags":[],"class_list":["post-14421","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novice"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Dobava blaga\/storitve po 76. a \u010dlenu - Ra\u010dunovodski servis Ko\u0161ljar<\/title>\n<meta name=\"description\" content=\"Odkrijte, kako 76. a \u010dlen vpliva na obratno dav\u010dno obveznost pri dobavi blaga in storitev\" \/>\n<meta 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