{"id":14593,"date":"2024-12-10T09:21:07","date_gmt":"2024-12-10T09:21:07","guid":{"rendered":"https:\/\/www.racunovodstvo-kosljar.com\/?p=14593"},"modified":"2026-04-10T11:34:11","modified_gmt":"2026-04-10T11:34:11","slug":"novosti-ki-jih-prinasajo-novele-zddpo-2u-in-zdavpr-c","status":"publish","type":"post","link":"https:\/\/www.racunovodstvo-kosljar.com\/en\/novosti-ki-jih-prinasajo-novele-zddpo-2u-in-zdavpr-c\/","title":{"rendered":"Novosti, ki jih prina\u0161ajo novele ZDDPO-2U in ZDavPR-C"},"content":{"rendered":"

V Uradnem listu Republike Slovenije, \u0161t. 100\/2024, z dne 26. 11. 2024 je bil objavljen Zakon o spremembah in dopolnitvah Zakona davku od dohodkov pravnih oseb (novela ZDDPO-2U) in Zakon o spremembah in dopolnitvah o dav\u010dnem potrjevanju ra\u010dunov ( novela ZDavPR-C ), ki za\u010dne veljati naslednji dan po objavi v Uradnem listu, uporabljati pa se za\u010dne za dav\u010dna obdobja, ki se za\u010dnejo z vklju\u010dno 1. januarjem 2025.<\/b><\/p>\n

V nadaljevanju podajamo informacije o novostih, ki jih prina\u0161a novela ZDDPO-2U.<\/p>\n

I. \u010crtanje 32. \u010dlena ZDDPO-2 – obresti od prese\u017eka posojil (1. \u010dlen ZDDPO-2U)<\/strong><\/p>\n

32. \u010dlen ZDDPO-2, s katerim je dolo\u010dena dav\u010dna obravnava obresti od prese\u017eka posojil, se \u010drta. Znesek posojil, ki jih dru\u017ebenik zagotovi dru\u017ebi, ki presegajo \u0161tiri kratnik knjigovodske vrednosti njegovega kapitala se ne smatra ve\u010d za prese\u017eek posojil. Posledi\u010dno so tudi obresti, ki so se v preteklosti pripisovale prese\u017eku posojil iz 32. \u010dlena zakona, z dav\u010dnim obdobjem 2025 naprej dav\u010dno priznane.<\/p>\n

II. Omejitev prenosa dav\u010dnih izgub (2. in 7. \u010dlen ZDDPO-2U)<\/strong><\/p>\n

S spremembo zakona se uvaja \u010dasovna omejitev pokrivanja preteklih dav\u010dnih izgub. Z novo ureditvijo bo zavezanec lahko zmanj\u0161eval dav\u010dno osnovo s pokrivanjem preteklih dav\u010dnih izgub v naslednjih petih dav\u010dnih obdobjih, po obdobju njihovega nastanka, in ne ve\u010d neomejeno, kot je bilo to dolo\u010deno pred uveljavitvijo novele ZDDPO-2U. V nov re\u017eim \u010dasovnega omejevanja mo\u017enosti zmanj\u0161evanja dav\u010dne osnove zaradi izgub iz pretekih dav\u010dnih obdobij spadajo izgube iz dav\u010dnih obdobji, ki se za\u010dnejo od vklju\u010dno 1. januarja 2025.<\/p>\n

Ne glede na navedeno je za dav\u010dne izgube, nastale v obdobjih, ki so se za\u010dela pred 1. 1. 2025, t.i. \u00bbstare izgube\u00ab, dolo\u010dena posebna prehodna ureditev. Le-te lahko zavezanec uveljavlja v prvih petih dav\u010dnih obdobjih po za\u010detku uporabe spremenjenega zakona, to je do vklju\u010dno dav\u010dnega obdobja, ki se za\u010dne s 1. januarjem 2029 ali kasneje v 2029. Pri tem v veljavi ostaja pravilo iz tretjega odstavka 36. \u010dlena ZDDPO-2, da zavezanec dav\u010dno osnovo najprej zmanj\u0161a za dav\u010dno izgubo starej\u0161ega datuma.<\/p>\n

Zaradi ukinitve posebne ureditve za ugotavljanje dav\u010dne osnove z upo\u0161tevanje normiranih odhodkov se \u010drta tudi drugi stavek drugega odstavka 36. \u010dlena ZDDPO-2.<\/p>\n

III. Pravilo o omejevanju priznavanja obresti (3. \u010dlen ZDDPO-2U)<\/strong><\/p>\n

Pravilo o omejevanju priznavanja obresti za dav\u010dne namene iz 54.c \u010dlena ZDDPO-2 se v delu, ki se nana\u0161a na dolo\u010ditev absolutnega praga priznavanja prese\u017enih stro\u0161kov izposoje, poenoti s pragom, dolo\u010denim v direktivi ATAD. To pomeni, da se znesek v vsakem primeru priznanih prese\u017enih stro\u0161kov izposojanja iz 1.000.000 eurov zvi\u0161a na 3.000.000 eurov.<\/p>\n

IV. Olaj\u0161ava za vlaganja v digitalni in zeleni prehod (4. in 8. \u010dlen ZDDPO-2U)<\/strong><\/p>\n

S spremembo zakona se uvaja mo\u017enost prenosa neizkori\u0161\u010denega dela olaj\u0161ave za vlaganja v digitalni in zeleni prehod v naslednja obdobja, in sicer se uvaja mo\u017enost kori\u0161\u010denja olaj\u0161ave v naslednjih petih dav\u010dnih obdobij po obdobju vlaganja in najve\u010d v vi\u0161ini dav\u010dne osnove.<\/p>\n

Zavezanec lahko dav\u010dno osnovo zni\u017euje le za vlaganja v digitalni in zeleni prehod, ki so izvedena v dav\u010dnih obdobjih, ki se za\u010dnejo od vklju\u010dno 1. januarja 2025.<\/p>\n

V. Olaj\u0161ava za donacije (5. \u010dlen ZDDPO-2U)<\/strong><\/p>\n

V ZDDPO-2 se prena\u0161a del vsebine 5. \u010dlena Zakona o spremembi in dopolnitvi Zakona o varstvu pred naravnimi in drugimi nesre\u010dami (Uradni list RS, \u0161t. 117\/22), ki je prehodno, do ustrezne ureditve v ZDDPO-2, dopolnil vsebino 59. \u010dlena ZDDPO-2.<\/p>\n

S 5. \u010dlenom Zakona o spremembi in dopolnitvi Zakona o varstvu pred naravnimi in drugimi nesre\u010dami se je dodatna olaj\u0161ava za donacije v vi\u0161ini 0,2 odstotka obdav\u010dljivih prihodkov raz\u0161irila tudi na izpla\u010dila drugim nevladnim organizacijam na podro\u010dju varstva pred naravnimi in drugimi nesre\u010dami, ki delujejo na tem podro\u010dju v javnem interesu. Namre\u010d, v ZDDPO-2 je bila do uveljavitve te novele dolo\u010dena tovrstna olaj\u0161ava zgolj za izpla\u010dila prostovoljnim dru\u0161tvom, ustanovljenim za varstvo pred naravnimi in drugimi nesre\u010dami.<\/p>\n

VI. \u010crtanje posebne ureditve za ugotavljanje dav\u010dne osnove z upo\u0161tevanjem normiranih odhodkov (6. in 9. \u010dlen ZDDPO-2U)<\/strong><\/p>\n

S spremembo zakona se ukinja posebna ureditev za ugotavljanje dav\u010dne osnove z upo\u0161tevanjem normiranih odhodkov (poglavje X.a in 67.a do 67.g \u010dlen ZDDPO-2). Zaradi ukinitve posebne ureditve mora zavezanec, ki je do za\u010detka uporabe tega zakona ugotavljal dav\u010dno osnovo z upo\u0161tevanjem normiranih odhodkov, s 1. januarjem 2025 obvezno za\u010deti ugotavljati dav\u010dno osnovo v skladu s splo\u0161nimi pravili ZDDPO-2.<\/p>\n

S prehodom na ugotavljanje dav\u010dne osnove na podlagi dejanskih odhodkov zavezanec spet pridobi pravico do pokrivanja preteklih dav\u010dnih izgub in sicer v vi\u0161ini nepokritih dav\u010dnih izgub v zadnjem preteklem dav\u010dnem obra\u010dunu, v katerem je dav\u010dno osnovo ugotavljal na podlagi dejanskih odhodkov.<\/p>\n

Enako pridobi pravico do zni\u017eevanja dav\u010dne osnove na podlagi kori\u0161\u010denja dav\u010dnih olaj\u0161av (primeroma olaj\u0161ave za investiranje), katerih \u00bbpet letna \u017eivljenjska doba\u00ab se ni iztekla v obdobju normiranstva.<\/p>\n

VII. Dav\u010dno potrjevanje ra\u010dunov tudi za prodajo prek avtomatov<\/b><\/p>\n

Prodajo preko avtomatov bodo morali ponudniki sporo\u010dati dav\u010dnemu organu na na\u010din, ki velja za dav\u010dno potrjevanje ra\u010dunov, pri \u010demer izdajanje ra\u010dunov ne bo obvezno. Izjeme bodo pri menjalnih avtomatih za prodajo \u017eetonov, avtomatih za prodajo kmetijskih in gozdarskih pridelkov in storitev (za dobave, ki so opro\u0161\u010dene obra\u010dunavanja DDV) ter pri avtomatih, ki delujejo brez elektri\u010dnega napajanja, zunaj poslovnih prostorov zavezanca in brez navzo\u010dnosti fizi\u010dne osebe, ki bi lahko izvajala postopek sporo\u010danja podatkov o prodaji preko avtomata.<\/p>\n<\/div><\/div><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":13668,"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-14593","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novice"],"yoast_head":"\nNovosti normiranci za dav\u010dne zavezance od 2025 - Ra\u010dunovodski servis Ko\u0161ljar<\/title>\n<meta name=\"description\" content=\"Predstavljamo vam novosti, ki jih prina\u0161ata noveli ZDDPO-2U in ZDavPR-C. 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