{"id":13873,"date":"2018-10-10T12:27:21","date_gmt":"2018-10-10T12:27:21","guid":{"rendered":"http:\/\/www.racunovodstvo-kosljar.com\/?p=13873"},"modified":"2018-10-10T12:27:21","modified_gmt":"2018-10-10T12:27:21","slug":"novi-ukrep-furs-a-pri-odmeri-dmv","status":"publish","type":"post","link":"https:\/\/www.racunovodstvo-kosljar.com\/en\/novi-ukrep-furs-a-pri-odmeri-dmv\/","title":{"rendered":"Novi ukrep Furs-a pri odmeri DMV"},"content":{"rendered":"

Ker v Finan\u010dni upravi RS v postopkih odmere DMV-ja ugotavljajo vedno ve\u010d nepravilnosti in utaj DDV, bo Finan\u010dna uprava poostrila nadzor. Postopki u\u010dinkovitega nadzora so lahko dolgotrajni, saj pogosto pravilnosti obdav\u010ditve izvedenih transakcij ni mogo\u010de preveriti brez mednarodne izmenjave podatkov. To pa lahko zelo podalj\u0161a postopek odmere DMV. \u010ce ta ni pla\u010dan, pa ni mogo\u010de registrirati iz tujine pridobljenega vozila.<\/p>\n

FURS ugotavlja vse ve\u010d primerov, v katerih se \u017eelijo preprodajalci ob dejanski nadaljnji prodaji vozila fizi\u010dni osebi izogniti pla\u010dilu DDV v Sloveniji z uporabo razli\u010dnih shem, pogosto tudi s pomo\u010djo ponarejene dokumentacije in slamnatih prodajalcev. S tak\u0161nim poslovanjem na ra\u010dun nepla\u010danega DDV lahko dose\u017eejo ni\u017eje prodajne vrednosti rabljenih vozil, s tem pa pridobijo nepo\u0161teno konkuren\u010dno prednost v primerjavi z dav\u010dnimi zavezanci, ki poslujejo zakonito.<\/p>\n

Da bi omogo\u010dili odmero DMV in hkrati omogo\u010dili u\u010dinkovit nadzor nad morebitnimi utajami DDV, bo FURS v primerih, ko se bo na podlagi predlo\u017eene dokumentacije pojavil sum glede pravilne izpolnitve DDV obveznosti, pred odmero DMV zahteval zavarovanje izpolnitve DDV obveznosti iz naslova pridobitve rabljenega vozila. Ob predlo\u017eitvi zavarovanja (gotovinski polog), bo DMV odmerjen, s tem pa bo omogo\u010dena registracija vozila, kljub temu, da bodo vzporedno \u0161e tekli postopki preverjanja morebitne utaje.<\/p>\n

Kadar na podlagi predlo\u017eene dokumentacije ne bo suma na nepravilnosti glede izpolnitve DDV obveznosti, se bo odmera DMV izvedla hitro in brez zahteve za zavarovanje izpolnitve DDV obveznosti.<\/p>\n

O pridobitvi vozil iz tujine in registraciji le teh smo pisali \u017ee tukaj<\/a><\/span>.<\/p>","protected":false},"excerpt":{"rendered":"

Ker v Finan\u010dni upravi RS v postopkih odmere DMV-ja ugotavljajo vedno ve\u010d nepravilnosti in utaj DDV, bo Finan\u010dna uprava poostrila nadzor. Postopki u\u010dinkovitega nadzora so lahko dolgotrajni, saj pogosto pravilnosti obdav\u010ditve izvedenih transakcij ni mogo\u010de preveriti brez mednarodne izmenjave podatkov. To pa lahko zelo podalj\u0161a […]<\/p>\n","protected":false},"author":1,"featured_media":13875,"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-13873","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novice"],"yoast_head":"\nNovi ukrep Furs-a pri odmeri DMV - Ra\u010dunovodski servis Ko\u0161ljar<\/title>\n<meta name=\"description\" content=\"Ker v Finan\u010dni upravi RS v postopkih odmere DMV-ja ugotavljajo vedno ve\u010d nepravilnosti in utaj DDV, bo Finan\u010dna uprava poostrila nadzor\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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