{"id":13017,"date":"2016-12-01T13:39:24","date_gmt":"2016-12-01T13:39:24","guid":{"rendered":"http:\/\/www.racunovodstvo-kosljar.com\/?p=13017"},"modified":"2016-12-01T13:39:24","modified_gmt":"2016-12-01T13:39:24","slug":"porocila-o-ddv-za-leto-2016","status":"publish","type":"post","link":"https:\/\/www.racunovodstvo-kosljar.com\/en\/porocila-o-ddv-za-leto-2016\/","title":{"rendered":"Poro\u010dila o DDV za leto 2016"},"content":{"rendered":"

Glede na to, da se v Sloveniji ne pripravlja letnih obra\u010dunov DDV, je kljub temu potrebno pripraviti dolo\u010dena letna poro\u010dila vezana na DDV. Slednja je potrebno v za\u010detku leta oddati FURS-u. V dana\u0161njem \u010dlanku vam Ra\u010dunovodski servis Ko\u0161ljar pojasnjuje katera so poro\u010dila, ki jih je potrebno predlo\u017eiti.<\/p>\n

Ureditev po pla\u010dani realizaciji<\/h2>\n

Dav\u010dni zavezanci, ki pripravljajo obra\u010dune DDV po na\u010delu pla\u010dane realizacije (torej na podlagi datumov izvr\u0161enih pla\u010dil), morajo do 31.01.2017 oddati poro\u010dilo o nepla\u010danih ra\u010dunih \u2013 izdanih in prejetih v letu 2016. Poro\u010dilo se odda preko portala eDavki, v obliki obrazca DDV-SezPR.<\/p>\n

Prodaja na daljavo<\/h2>\n

V kolikor se ukvarjate s prodajo na daljavo kon\u010dnim potro\u0161nikom v druge dr\u017eave \u010dlanice EU in prese\u017eete mejne vrednosti za dolo\u010ditev kraja dobave (posamezne dr\u017eave \u010dlanice), je potrebno o taki prodaji posebej poro\u010dati.<\/p>\n

Redni zavezanci in zavezanci, ki so v drugi dr\u017eavi \u010dlanici prostovoljno pridobili ID-\u0161tevilko poro\u010dajo o velikosti prometa v letu 2016, po vsaki posamezni dr\u017eavi \u010dlanici do 31.01.2017 (obrazec DDV-PD).<\/p>\n

Pav\u0161alno nadomestilo<\/h2>\n

Imetniki dovoljenja za pav\u0161alno nadomestilo v letu 2016, morajo do 31.01.2017 oddati obra\u010dun pav\u0161alnega nadomestila za leto 2016. Obrazec DDV-ObrPN oddate tudi v primeru, da ni bilo opravljene nobene dobave. V kolikor kmetje obra\u010duna ne oddate pravo\u010dasno, dovoljenje za pav\u0161alno nadomestilo ne bo avtomatsko podalj\u0161ano.<\/p>\n

Delni odbitek DDV<\/h2>\n

Dav\u010dni zavezanci z delnim odbitkom DDV\u00a0 morajo po zakonu narediti kon\u010dni obra\u010dun odbitka DDV za leto 2016. O popravku odbitka ne poro\u010da posebej, temve\u010d ga vklju\u010di v obra\u010dun za februar oz. za prvo trimese\u010dje (\u010de je trimese\u010dni zavezanec).<\/p>\n

Poro\u010danje za dru\u017einskega \u010dlana<\/h2>\n

V kolikor so zavezanci \u017ee med letom upo\u0161tevali olaj\u0161avo za dru\u017einske \u010dlane, morajo o tem poro\u010dati z obrazcem VIR.VDC. Na\u010deloma imajo \u010das do konca leta 2016, vendar je bil rok podalj\u0161an do 15.01.2017.<\/p>\n

Zavezanci, ki pa med letom niso uveljavljali posebne olaj\u0161ave za vzdr\u017eevane dru\u017einske \u010dlane, ali pa tisti, ki so jo, pa \u017eelijo podatke spremeniti, lahko to storijo do 05.02.2017. Fizi\u010dna oseba mora vlogo oddati po po\u0161ti, ali osebno, na pristojnem dav\u010dnem uradu. To je na tistem uradu, kjer ima zavezanec stalno prebivali\u0161\u010de.<\/p>","protected":false},"excerpt":{"rendered":"

Glede na to, da se v Sloveniji ne pripravlja letnih obra\u010dunov DDV, je kljub temu potrebno pripraviti dolo\u010dena letna poro\u010dila vezana na DDV. Slednja je potrebno v za\u010detku leta oddati FURS-u. V dana\u0161njem \u010dlanku vam Ra\u010dunovodski servis Ko\u0161ljar pojasnjuje katera so poro\u010dila, ki jih je […]<\/p>\n","protected":false},"author":1,"featured_media":13018,"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-13017","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novice"],"yoast_head":"\nPoro\u010dila o DDV za leto 2016 - Ra\u010dunovodski servis Ko\u0161ljar<\/title>\n<meta name=\"description\" content=\"Glede na to, da se v Sloveniji ne pripravlja letnih obra\u010dunov DDV, je kljub temu potrebno pripraviti dolo\u010dena letna poro\u010dila vezana na DDV.\" \/>\n<meta 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