{"id":13646,"date":"2017-05-25T07:29:28","date_gmt":"2017-05-25T07:29:28","guid":{"rendered":"http:\/\/www.racunovodstvo-kosljar.com\/?p=13646"},"modified":"2017-05-25T07:40:25","modified_gmt":"2017-05-25T07:40:25","slug":"vracilo-prevec-placanega-ddv-kot-uvozna-dajatev","status":"publish","type":"post","link":"https:\/\/www.racunovodstvo-kosljar.com\/en\/vracilo-prevec-placanega-ddv-kot-uvozna-dajatev\/","title":{"rendered":"Vra\u010dilo preve\u010d pla\u010danega DDV kot uvozna dajatev"},"content":{"rendered":"<p>Pri pla\u010devanju DDV od uvoza, se zavezancem lahko zgodi, da obra\u010dunajo in pla\u010dajo DDV v vi\u0161jem znesku kot je zakonsko dolgovan. Ra\u010dunovodski servis Ko\u0161ljar pojasnjuje podlago in na\u010din vra\u010dila preve\u010d pla\u010danega DDV, kadar se pla\u010duje kot uvozna dajatev.<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>Splo\u0161no o vra\u010dilu preve\u010d pla\u010danega DDV od uvoza<\/strong><\/h4>\n<p>Dav\u010dni zavezanec si lahko odbije DDV od uvoza na podlagi uvoznega dokumenta, na katerem je naveden kot prejemnik blaga. Uvozni dokument je carinska deklaracija, ki vsebuje tudi podatek o znesku DDV. Za potni\u0161ki\/po\u0161tni promet je deklaraciji enakovreden dokument Potrdilo o pla\u010dilu uvoznih dajatev v potni\u0161kem ali po\u0161tnem prometu.<\/p>\n<p>&nbsp;<\/p>\n<p>V kolikor carinski organ ugotovi, da si je zavezanec obra\u010dunal vi\u0161ji DDV kot je zakonsko dolgovan, odlo\u010di o povra\u010dilu ali odpustu preve\u010d pla\u010danega davka.<\/p>\n<p>Vra\u010dilo se izvr\u0161i na podlagi odlo\u010dbe carinskega organa. Nana\u0161a se na del, ki ni bil dolgovan in zanj zavezanec ni uveljavil odbitka (vzorci odlo\u010db v <span style=\"color: #993300;\"><a style=\"color: #993300;\" href=\"http:\/\/www.racunovodstvo-kosljar.com\/wp-content\/uploads\/2017\/05\/Osnovno-besedilo_Priloga-2_Vzorci-izreka-odlo\u010db.doc\">Prilogi 2<\/a><\/span>).<\/p>\n<p>\u010ce pa je bil DDV od uvoza upo\u0161tevan kot odbitek in zavezanec doka\u017ee, da je odbitek DDV zmanj\u0161al za znesek preve\u010d pla\u010danega DDV, carinski organ vrne oz. odpusti pla\u010dilo DDV (158. \u010dlen Pravilnika o izvajanju Zakona o davku na dodano vrednost \u2013PZDDV).<\/p>\n<p>Tisti uvozniki, ki opravljajo opro\u0161\u010deno in obdav\u010deno dejavnost, se dele\u017e preve\u010d pla\u010danega DDV, ki se nana\u0161a na opro\u0161\u010deno dejavnost ugotovi. Pravico do odbitka DDV ima zavezanec samo od transakcij namenjenih za obdav\u010dljivo dejavnost. V zahtevku za vra\u010dilo preve\u010d pla\u010danega DDV od uvoza, mora zavezanec prilo\u017eiti podatek o odbitnem dele\u017eu in prilo\u017eiti ustrezna dokazila.<\/p>\n<p>&nbsp;<\/p>\n<p>Pred izdajo odlo\u010dbe mora carinski organ od zavezanca pridobiti tudi ustrezno izjavo &#8211; <span style=\"color: #993300;\"><a style=\"color: #993300;\" href=\"http:\/\/www.racunovodstvo-kosljar.com\/wp-content\/uploads\/2017\/05\/Osnovno-besedilo_Priloga-1_Vzor\u010dni-obrazci.docx\">Priloga 1.<\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>Kdo vlo\u017ei zahtevek za vra\u010dilo?<\/strong><\/h4>\n<p>Zahtevek za vra\u010dilo ali odpust lahko vlo\u017ei oseba ali zastopnik osebe, ki je pla\u010dala dajatve.<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>Vrste zastopnikov<\/strong><\/h4>\n<p>Zastopniki, kot so npr. \u0161pediterji, v carinskih postopkih zastopajo drugo osebo, in niso dav\u010dni zavezanci z mo\u017enostjo odbitka DDV (ga samo obra\u010dunajo za ra\u010dun druge osebe).<\/p>\n<p>\u010ce zastopnik vlo\u017ei deklaracijo v svojem imenu, za tuj ra\u010dun (posredno zastopanje), je dol\u017enik za pla\u010dilo uvoznih dajatev on. V tem primeru, se preve\u010d pla\u010dan DDV od uvoza vrne oz. odpusti posrednemu zastopniku.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Pri pla\u010devanju DDV od uvoza, se zavezancem lahko zgodi, da obra\u010dunajo in pla\u010dajo DDV v vi\u0161jem znesku kot je zakonsko dolgovan. Ra\u010dunovodski servis Ko\u0161ljar pojasnjuje podlago in na\u010din vra\u010dila preve\u010d pla\u010danega DDV, kadar se pla\u010duje kot uvozna dajatev. &nbsp; Splo\u0161no o vra\u010dilu preve\u010d pla\u010danega DDV  [&#8230;]<\/p>\n","protected":false},"author":1,"featured_media":13647,"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-13646","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novice"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Vra\u010dilo preve\u010d pla\u010danega DDV kot uvozna dajatev - Ra\u010dunovodski servis Ko\u0161ljar<\/title>\n<meta name=\"description\" content=\"Pri pla\u010devanju DDV od uvoza, se zavezancem lahko zgodi, da obra\u010dunajo in pla\u010dajo DDV v vi\u0161jem znesku kot je zakonsko dolgovan. 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