{"id":12150,"date":"2015-07-02T10:09:40","date_gmt":"2015-07-02T10:09:40","guid":{"rendered":"http:\/\/www.racunovodski-servis-kosljar.si\/?p=12150"},"modified":"2019-02-19T15:58:23","modified_gmt":"2019-02-19T15:58:23","slug":"davcne-blagajne","status":"publish","type":"post","link":"https:\/\/www.racunovodstvo-kosljar.com\/en\/davcne-blagajne\/","title":{"rendered":"Dav\u010dne blagajne"},"content":{"rendered":"

Z letom 2016 prihajajo obvezne dav\u010dne blagajne<\/h2>\n

Na za\u010detku maja je bi sprejet zakon o obvezni uvedbi dav\u010dnih blagajn<\/strong>, ki bo za\u010del veljati z januarjem 2016, a zaradi la\u017ejega prehoda in privajanja na sistem, bo uporaba dav\u010dnih blagajn mo\u017ena \u017ee od leto\u0161njega decembra. Vlada \u017eeli z dav\u010dnimi blagajnami uvesti ve\u010dji pregled nad izdajanjem ra\u010dunom in posledi\u010dno omejiti sivo ekonomijo, ki predstavlja vse ve\u010dji problem v slovenskem gospodarstvu.<\/p>\n

Za koga bodo obvezne dav\u010dne blagajne?<\/h2>\n

Dav\u010dne blagajne bodo obvezne za vse zavezance, ki poslujejo z gotovino in morajo po zakonu izstaviti ra\u010dun. Za gotovinsko pla\u010dilo se \u0161teje vse, kar ni nakazilo na transakcijski ra\u010dun. V vladnem gradivu so posledice, stro\u0161ki, namen in prednosti ob\u0161irno opisani in povsem korektno povzeti. A kot je opozorilo \u017ee nekaj podjetnikov, je te\u017eava v dokaj neposre\u010deni definiciji poslovanja z gotovino. \u010cetrta alineja drugega \u010dlena pravi:<\/p>\n

\u00bbpla\u010dilo z gotovino\u00ab je pla\u010dilo z bankovci in kovanci, ki so v obtoku kot pla\u010dilno sredstvo, druge na\u010dine pla\u010dila, ki niso neposredna nakazila na transakcijski ra\u010dun, odprt pri ponudniku pla\u010dilnih storitev, pla\u010dila s pla\u010dilno ali kreditno kartico, \u010dekom in druge podobne na\u010dine pla\u010dila.<\/p>\n

Sicer precej nerodno definirano, a \u017eal to pomeni, da bodo gotovino interpretirali kot vse, razen neposrednih nakazil na transakcijski ra\u010dun.<\/p>\n

Kako bodo dav\u010dne blagajne funkcionirale v praksi?<\/h2>\n

Dav\u010dne blagajne bodo preko spleta povezane s sistemom Finan\u010dne uprave Republike Slovenije (FURS) v realnem \u010dasu. Ko se ne bo mogo\u010de povezati s spletom ali pa takrat, ko se ra\u010dun izdaja na obmo\u010dju, kjer internetna povezava ni mogo\u010da ali je trenutno onemogo\u010dena, boste ra\u010dun \u0161e vedno lahko izdali preko vezane knjige ra\u010dunov. A pozor \u2013 v tem primeru ga a boste morali najkasneje v dveh delovnih dneh vnesti v sistem. Enako bo veljalo v primeru, \u010de dav\u010dna blagajna ne bo delovala, za kar pa boste potrebovali potrdilo. Nezmo\u017enost vzpostavitve elektronske povezave s Furs se bo moralo dokazati s potrdilom Agencije za komunikacijska omre\u017eja in storitve RS.<\/p>\n

Ali na mesec izdate samo manj\u0161e \u0161tevilo ra\u010dunov?<\/h2>\n

\u010ce spadate med tiste, ki na mesec izdajo sorazmerno majhno \u0161tevilo ra\u010dunov, bo FURS na portalu eDavki omogo\u010dil aplikacijo, preko katere boste lahko izdajali ra\u010dune. Za izdajanje ra\u010dunov z uporabo te aplikacije bodo morali zavezanci zagotoviti le internetno povezavo in elektronsko napravo. Zavezanci bodo morali pridobiti namenski certifikat ( ki bo brezpla\u010den ). Uvedba dav\u010dnih blagajn bo obvezna s 01.01.2018. Do takrat pa bo zavezancem omogo\u010dena prosta izbira med uporabo elektronske naprave za izdajanje ra\u010dunov in uporabo vezane knjige ra\u010dunov. Zavezanci, ki bodo v prehodnem obdobju uporabljali vezano knjigo ra\u010dunov, pa bodo morali podatke o tako izdanih ra\u010dunih naknadno ( v roku 5 delovnih dni ) posredovati Fursu s pomo\u010djo aplikacije na portalu Edavki. Tudi tukaj bo obvezen namenski certifikat. Zavezanci, ki uporabljate registrske blagajne bodo morali do novega leta sistem posodobiti oziroma zamenjati.<\/p>\n

Izdane ra\u010dune bodo lahko po novem preverjali tudi kupci<\/h2>\n

Vlada si \u017eeli, da bi pri prepre\u010devanju in omejevanju sive ekonomije aktivno sodelovali tudi kupci, zato bomo lahko vsi preverili, ali je bil prejeti ra\u010dun ustrezno prijavljen. To bomo lahko storili preko posebne mobilne aplikacije ali spletne strani FURS-a. Ne pozabite, da morate prejeti ra\u010dun shraniti, saj lahko poobla\u0161\u010deni in\u0161pektorji zahtevajo njegovo predlo\u017eitev da preverijo, ali ustreza vsem predpisom!<\/p>\n

Za neupo\u0161tevanje zakona so predvidene visoke kazni<\/h2>\n

V kolikor se ne boste dr\u017eali predpisanega zakona, vas lahko ob in\u0161pekcijskem nadzoru doleti globa v vi\u0161ini od 1.500 do do 25.000 evrov za samostojne podjetnike posameznike, za srednje in velike gospodarske dru\u017ebe pa od 5.000 do 75.000 evrov. Za huj\u0161e prekr\u0161ke bodo veljale vi\u0161je globe.<\/p>\n

Kazni so predvidene tudi za kupce, ki ne bodo shranili ra\u010dun in razvijalce programske opreme a ne pozabite, da je prehodno obdobje, ki bo veljalo od decembra dalje, predvideno prav privajanju na nov sistem in odpravljanju pomanjkljivosti.<\/p>\n

Za vas smo odgovorili tudi nekaj najpogostej\u0161ih vpra\u0161anj o dav\u010dnih blagajnah. Preberete si jih lahko tukaj<\/a><\/span>.<\/p>","protected":false},"excerpt":{"rendered":"

Z letom 2016 prihajajo obvezne dav\u010dne blagajne Na za\u010detku maja je bi sprejet zakon o obvezni uvedbi dav\u010dnih blagajn, ki bo za\u010del veljati z januarjem 2016, a zaradi la\u017ejega prehoda in privajanja na sistem, bo uporaba dav\u010dnih blagajn mo\u017ena \u017ee od leto\u0161njega decembra. Vlada \u017eeli […]<\/p>\n","protected":false},"author":1,"featured_media":12151,"comment_status":"open","ping_status":"open","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-12150","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novice"],"yoast_head":"\nDav\u010dne blagajne - Ra\u010dunovodski servis Ko\u0161ljar<\/title>\n<meta name=\"description\" content=\"Prihajajo dav\u010dne blagajne! 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