{"id":14446,"date":"2019-07-16T10:23:51","date_gmt":"2019-07-16T10:23:51","guid":{"rendered":"http:\/\/www.racunovodstvo-kosljar.com\/?p=14446"},"modified":"2026-04-10T11:46:49","modified_gmt":"2026-04-10T11:46:49","slug":"poostren-nadzor-nad-poslovnimi-enotami","status":"publish","type":"post","link":"https:\/\/www.racunovodstvo-kosljar.com\/en\/poostren-nadzor-nad-poslovnimi-enotami\/","title":{"rendered":"Poostren nadzor nad poslovnimi enotami"},"content":{"rendered":"<p><b>FURS napoveduje nadzore pravilnosti obra\u010dunavanja DDV v dejavnosti spletne trgovine v povezavi s stalnimi poslovnimi enotami v Sloveniji.<\/b><\/p>\n<p>Ugotovljenih je bilo ve\u010d primerov, v katerih so dru\u017ebe s sede\u017eem v tujini poslovale preko stalnih poslovnih enot, ki v Sloveniji niso bile registrirane, pri tem pa ni bilo obra\u010dunanih in pla\u010danih ustreznih dajatev. Eden od zaznanih na\u010dinov poslovanja je, da zavezanec s tujo identifikacijsko \u0161tevilko za DDV preko spletnih strani ogla\u0161uje in prodaja razli\u010dne izdelke, pri tem pa ima v Sloveniji stalno poslovno enoto, za katero se tu opravljajo razli\u010dne storitve, kot npr. priprava paketov in pakiranje, skladi\u0161\u010denje izdelkov pred pakiranjem, oddaja paketov kurirskim slu\u017ebam v imenu naro\u010dnika, administracija, sprejemanje vrnjenih paketov, komunikacija s strankami in podobno.<\/p>\n<p><b>Kaj je stalna poslovna enota? <\/b><\/p>\n<p>V zvezi z obstojem stalnih poslovnih enot v Sloveniji podjetij, ki imajo sede\u017e v tujini, \u017eelimo opozoriti, da so izvajalci storitev kot npr. kurirske slu\u017ebe, dol\u017eni presoditi, ali ima naro\u010dnik teh storitev stalno poslovno enoto v Sloveniji oz. ali storitve uporablja stalna poslovna enota v Sloveniji in v tem primeru obra\u010dunati DDV. Stalna poslovna enota prejemnika storitev je opredeljena kot vsaka enota z dovolj stalnimi in ustrezno strukturiranimi \u010dlove\u0161kimi in tehni\u010dnimi viri, da lahko prejme in uporabi storitve, ki so opravljene za lastne potrebe navedene poslovne enote. Ve\u010d informacij v zvezi z dolo\u010ditvijo obstoja stalne poslovne enote in posledi\u010dno pla\u010dnika DDV od opravljene storitve je objavljenih v dokumentu: <a title=\"datoteka D O C \" href=\"http:\/\/www.fu.gov.si\/fileadmin\/Internet\/Davki_in_druge_dajatve\/Podrocja\/Davek_na_dodano_vrednost\/Opis\/Stalna_poslovna_enota_za_namene_obdavcitve_z_DDV.doc\">Stalna poslovna enota za namene obdav\u010ditve DDV<\/a>.<\/p>\n<p><b>Poostren nadzor<\/b><\/p>\n<p>Finan\u010dna uprava RS bo v drugi polovici leta 2019 poostrila nadzor na podro\u010dju ugotavljanja stalnih poslovnih enot v Sloveniji, prav tako pa tudi v okviru postopkov odmere DDV pri kurirskih in drugih slu\u017ebah v Sloveniji, ki opravljajo storitve tem zavezancem.<\/p>\n<p><b>Kaj lahko zavezanci storijo? <\/b><\/p>\n<p>Zavezanci, ki opravljajo po\u0161tno in kurirsko dejavnost in niso pravilno obra\u010dunavali DDV, lahko obra\u010dune DDV iz preteklih obdobij popravljajo v skladu 88.b \u010dlenom ZDDV-1, ki dolo\u010da, da lahko dav\u010dni zavezanec, ki ugotovi napako pri obra\u010dunu DDV najpozneje do za\u010detka dav\u010dnega in\u0161pekcijskega nadzora oziroma do vro\u010ditve odmerne odlo\u010dbe oziroma do za\u010detka postopka o prekr\u0161ku oziroma kazenskega postopka vklju\u010di popravke napak iz preteklih dav\u010dnih obdobij v teko\u010di obra\u010dun DDV. Ve\u010d informacij glede popravljanja napak iz preteklih obdobij v teko\u010dem obra\u010dunu je dostopnih na <a title=\"datoteka Z I P\" href=\"http:\/\/www.fu.gov.si\/fileadmin\/Internet\/Davki_in_druge_dajatve\/Poslovanje_z_nami\/Novodila_in_pojasnila\/2017\/4230-145_2017_Popravljanje_napak_iz_preteklih_obdobij_v_tekocem_obracunu_DDV.zip\">naslednji povezavi<\/a> (zip datoteka).<\/p>\n<p>\u010ce dav\u010dni zavezanec sam popravi nepravilno obra\u010dunani DDV po 88.b \u010dlenu ZDDV-1, se na podlagi 141.a \u010dlena istega zakona razbremeni odgovornosti za prekr\u0161ek.<\/p>\n<p>Vir:Furs<\/p>","protected":false},"excerpt":{"rendered":"<p>FURS napoveduje nadzore pravilnosti obra\u010dunavanja DDV v dejavnosti spletne trgovine v povezavi s stalnimi poslovnimi enotami v Sloveniji. Ugotovljenih je bilo ve\u010d primerov, v katerih so dru\u017ebe s sede\u017eem v tujini poslovale preko stalnih poslovnih enot, ki v Sloveniji niso bile registrirane, pri tem pa  [&#8230;]<\/p>\n","protected":false},"author":1,"featured_media":13931,"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-14446","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>Poostren nadzor nad poslovnimi enotami - Ra\u010dunovodski servis Ko\u0161ljar<\/title>\n<meta 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