DDV-O Form. for value added tax charged in the period

Annex X: DDV-O Form DDV-O Form for value added tax charged in the period Company/Name and surname 01 VAT identification number Head office/place of residence 02 Representative's VAT identification number I. Supplies of Goods and Services (VAT excluded) In EUR Supplies of goods and services Supply of goods and services in Slovenia for which VAT shall be calculated by the recipient Supply of goods to other EU Member States Distance selling of goods Assembly and installation of goods in the other Member State Exempt of supply without the right to VAT deducted 11 11a 12 13 14 15 II. VAT Charged at the 20% rate at the 8.5% rate From acquisition of goods from other EU Member States at the 20% rate For services received from other EU Member States at the rate of 20% From acquisition of goods from other EU Member States at the 8.5% rate For services received from other EU Member States at the rate of 8.5% On the grounds of self-assessment of tax as recipients of goods and services at the rate of 20% On the grounds of self-assessment of tax as recipients of goods and services at the rate of 8.5% On the grounds of self-assessment of tax on import 21 22 23 23a 24 24a 25 25a 26 III. Purchase of Goods and Services (VAT excluded) Purchase of goods and services Purchase of goods and services in Slovenia for which VAT shall be calculated by the recipient Acquisition of goods from other EU Member States Services received from other EU Member States Exemption of purchase and acquisition of goods Acquisition price of property Acquisition price of other fixed assets 31 31a 32 32a 33 34 35 IV. VAT Deducted For the purchase of goods and services, acquisition of goods and services received from other EU Member States and for import at the rate of 20% For the purchase of goods and services, acquisition of goods and services received from other EU Member States and for import at the rate of 8.5% at the flat rate compensation of 8 % 43 41 42 VAT Liability 51 Surplus VAT 52 Calculated deductible proportion (cross out) 03 No Yes Surplus return 04 No Yes request (cross out) I confirm that the specified information is correct. In Date Name and surname Signature

INSTRUCTIONS FOR COMPLETING A VAT RETURN The following instruction explains how a taxable person, who is identified for VAT, can fill-in the calculated VAT in digital format using the etax system. The legal bases of the instructions are the Value Added Tax Act (hereinafter referred to as ZDDV-1), Rules on the Implementation of the Value Added Tax Act (hereinafter referred to as the Rules), Taxation Procedure Act and the Tax Administration Act Taxable persons must disclose their tax liability with the VAT return which shall be, in principle, submitted in digital format using the etax system. If through the entire tax period the taxable persons did not have any business events, they have to fill out the form by entering zeroes to individual fields. Taxable persons that have already submitted the VAT return and who later before the actual due date for account submission established that they have incorrectly calculated the tax liability, can replace the already submitted report by a new one. If the taxable person does not submit the returns or does not submit it in the prescribed due date, this shall be considered a felony that shall be fined with 125 000. INFORMATION NEEDED IN DRAWING UP A VAT RETURN Every taxable person has to submit to the tax office the VAT return containing all the information necessary for calculation of tax, that is, for which a liability was incurred, for deductions, for total amount of transactions in connection with the tax accounted and concerning the deductions carried out, as well as the amount of all exempt transactions. The taxable person includes when drawing up a VAT return also information on subsequent corrections made to the calculated and deducted VAT, that is, in the VAT return in which a mistake occurred (and not in the VAT return of the period which is being corrected or otherwise not for the return for the period in which the mistake occurred) and to the corresponding designations of the VAT return. The taxable person who uses a special arrangement according to the paid invoice charged on cash basis enters data to the VAT return on the grounds of payments received for invoices issued and on the grounds of payments made for invoices received. Transactions that are excluded from the special arrangement of charging VAT according to the paid invoice charged on cash basis and exempt supplies of goods and services, or otherwise exempt purchase of goods are entered by the taxable person on the grounds of invoices issued and received. Business events information of the tax period shall be entered in the VAT return. All amounts are VAT excluded and shall be entered in euros. The VAT return must also be submitted by persons described in Article 4, item d, paragraph 1 of the VATA (ZDDV-1), who only calculate VAT on the basis of received services and who are subject to VAT on the basis of Article 76, item 3, paragraph 1 of the VATA (ZDDV-1), which they must pay as recipients of services carried out by taxable persons from another Member State in the time period set out in Article 77, paragraph 3, whereby fields 23 a, 24 a, 32 a and 51 shall be completed in addition to data on taxable person from the national VAT register. The VAT return must also be submitted by a taxable person from Article 94 of the VATA (ZDDV-1) who is only identified for VAT on the basis of Article 78, paragraph 4 of the VATA (ZDDV-1) for carrying out services for which the recipient is subject to VAT in another Member State, whereby field 12 must be completed in addition to data from the national VAT register. Field 11 Supplies of Goods and Services Taxable purchase of goods and services in Slovenia VAT excluded shall be entered, containing: Subscriptions, subsidies and grants, claims and shortage of goods that are not counted as supply shall not be entered. Supplies of goods and services that are not carried out in Slovenia shall not be entered. The amounts of prepayments received and credit notes given for supplies of goods and services that are subject to taxation in Slovenia shall be entered, with the exception of prepayments received in relation to supplies of goods and services set out in Article 76, item a of the VATA (ZDDV-1). taxable supplies of goods and services on the territory of Slovenia for persons regardless of their status; Tax basis of all taxable supplies of goods and services on the territory of Slovenia according to the invoices issued shall be entered. Tax basis of taxable supplies of goods that were transferred from the tax warehouse shall be entered also. 1/7

usage of goods for non-business purposes (Article 7), for purposes of carrying out activities, change in intended use, as well as retaining of the goods on termination of pursuit of the activity (Article 8) and carrying out of services for non-business purposes (Article 15); supplies of goods on the grounds of special arrangements: - for travel agencies, - for second-hand goods, artistic objects, collections and antiques, - for investment gold; - following the paid invoice charged on cash basis exempt supply of goods exported and exempt supplies of goods and services with a right to VAT deduction. Tax basis which is in supplies of goods equivalent to the purchase price of the goods or any similar goods or the cost price of the goods, as defined at the time of usage, possession or retention of goods. With the performed services it is equivalent to the sum of total costs for services performed. Tax basis shall be entered which for travel agencies represents the difference between the total amount passengers pay excluding VAT and actual costs of the goods and services provided by the travel agency, otherwise provided by other taxable persons if the passenger is the direct user of these services. Tax basis reached by the taxable reseller shall be entered. It is calculated by deducting the calculated VAT from the reached difference in price. Tax basis shall be entered on the grounds of the payments received according to the invoices issued for supplies of goods and services provided following the paid invoice charged on cash basis. By partial payment of the invoice the tax basis shall be calculated by deducting the calculated VAT from the payment received. The following shall be entered, e.g.: supplies of goods and services within diplomatic and consular relations, exempt transactions in connection with international transport, international transport of passengers, exempt transactions on export, exempt intermediary services. The following shall not be entered: transit of goods; outward processing procedure; temporary export of goods by ATA carnet; export of goods that will be returned to the Customs territory of the Community and shall be exempt from paying import duty in accordance with the customs regulation; movement of the community goods from one location to the other in the Customs territory of the Community without changing its customs status by crossing the territory of the third country. Field 11a Supplies of Goods and Services in Slovenia for which VAT shall be calculated by the recipient The value of supplies of goods and performed services and prepayments received in accordance with Article 76, item a of the VATA (ZDDV-1) shall be entered. Tax basis shall be entered on the grounds of the invoices issued for the supply of goods and services for which the VAT payer is the recipient of this supply of goods and services. The provided supply of goods and services set out in Article 76 of the VATA (ZDDV-1) shall be reported in the supply records for each calendar month irrespective of whether or not the taxable person performed such a supply in the calendar month for which the records are proposed. Field 12 Supplies of Goods and Services to other Member States of the EU The value of the supplies of goods and services to other Member States shall be entered, including: exempt supplies of goods for taxable persons, who are identified for VAT purposes in other Member States, reported of in the recapitulation statement; exempt tripartite supplies of goods within the Community; The value of prepayments received for supplies of goods and services to other Member States shall not be entered. The value of supplies or transfer of goods to another Member State shall also be entered, provided that the taxable person identified for VAT purposes in Slovenia exercises the right to tax transfer to another Member State. 2/7

services performed on the territory of another Member State, whereby the VAT payer is solely the recipient of services in accordance with Article 196 of the Council Directive 2006/112/ES 1 ; transfer of goods forming part of business assets of the taxable person made, by them to other Member States, and which counts as supply of goods to other Member State provided for payment. Services exempt of VAT payment in the Member State in which the transaction is subject to taxation shall not be entered. The value of services subject to taxation in the Member State in which the transaction is subject to taxation, even if these services are exempt of VAT in Slovenia, shall be entered. Transfer of goods to any other Member State with the purpose of establishing a stock of goods with the buyer, until the acquisition of taxable goods in the Member State concerned takes place, shall not be entered. Field 13 Distance Selling of Goods The value of goods sent or transported by the supplier or any other person for their invoice from Slovenia to the other Member State where a liability incurred for VAT return since the value limit to which VAT need not be calculated in this Member State was exceeded. Or otherwise the taxable person voluntarily identified for VAT in this Member State. The value limits of individual Member States regarding the distance selling of goods are available on the following websites: http://ec.europa.eu/taxation_customs/resources/documents/taxation/v at/traders/vat_community/vat_in_ec_annexi.pdf. Field 14 Assembly and Installation of Goods in Other Member States The value of goods that are assembled or installed in some other Member State and where the liability for VAT return is incurred shall be entered. Field 15 Exempt Supplies without the Right to VAT Deductions Exempt supplies of goods and services without the right to VAT deduction shall not be entered. Medical and health care, welfare services for children and young people, insurance and financial transactions, games of chance, supply of "old" structures, supplied plots of land except building plots, etc... - shall be entered. Supply of new structures, building plots as well as supply of old structures and property leasing on the grounds of the statement VAT return is calculated shall not be entered. Field 21 VAT Charged at the Rate of 20% VAT charged on supplies of goods and services for which the liability was incurred in Slovenia shall be entered at the rate of 20%. The VAT amount that is calculated according to the calculating rate and is included in prepayments as well as the amount of VAT, charged on the grounds of the special arrangements shall be entered. VAT charged on supplies of goods transferred from the tax warehouse and any possible services carried out for these goods in the procedure of tax warehousing shall be entered. VAT account liability is incurred by transferring of the goods from the warehouse. 1 Council Directive 2006/112/ES of 28 November 2006 on the common system of value added tax (OJ L No 347 of 11 December 2006, p. 1) as last amended by Council Directive 2009/69/ES of 25 June 2009 amending Directive 2006/112/ES on the common system of value added tax as regards tax evasion linked to imports (OJ L No 175 of 4 July 2009, p. 12). 3/7

Field 22 VAT Charged at the Rate of 8.5 % Value of the VAT charged on supplies of goods and services for which the liability for VAT was incurred in Slovenia at the rate of 8.5% on taxed supplies of goods and services that are specified in Annex I of the VATA (ZDDV-1) shall be entered. The VAT amount that is calculated according to the calculating rate and is included in prepayments as well as the amount of VAT, charged on the grounds of the special arrangements, shall be entered. VAT charged on supplies of goods transferred from the tax warehouse and any possible services carried out for these goods in the procedure of tax warehousing shall be entered. VAT account liability is incurred by transferring of the goods from the warehouse. Field 23 VAT Charged on Acquisition of Goods from Other EU Member States at the Rate of 20% The amount of the VAT charged that the taxable person accounts on the acquisition of goods from other EU Member States according to the 20% rate shall be entered. VAT charged on purchase of goods in other Member States although the supplier already charged for the VAT abroad but the conditions to be fulfilled for VAT account are in Slovenia shall also be entered Field 23a VAT Charged from the Services Received from Other EU Member States at the Rate of 20% The amount of the VAT charged that the taxable person accounts on the services received from other EU Member States according to the 20% rate shall be entered. VAT charged on services received from other Member States, despite the supplier having already charged for the VAT abroad and when the conditions for VAT return in Slovenia are fulfilled, shall also be entered Field 24 VAT Charged on Acquisition of Goods from Other EU Member States at the Rate of 8.5% The amount of the VAT charged that the taxable person accounts on the acquisition of goods from other Member States according to the 8.5 % rate shall be entered. VAT charged on the purchase of goods in other Member States, despite the supplier having already charged for the VAT abroad and when the conditions for VAT return in Slovenia are fulfilled, shall also be entered Field 24a VAT Charged from the Services Received from Other EU Member States at the Rate of 8.5% The amount of the VAT charged that the taxable person accounts on the services received from other EU Member States according to the 8.5 % rate shall be entered. VAT charged on services received from other Member States although the supplier already charged for the VAT abroad but the conditions to be fulfilled for VAT account are in Slovenia shall also be entered Field 25 VAT Charged on the Grounds of Self-Assessment of Tax for the Goods and Services Recipient at the Rate of 20% The amount of VAT charged by the taxable person the beneficiary of the supply of goods or services if they are carried out by the taxable person that does not have residence in Slovenia shall be entered. The sum total of VAT charged at the rate of 20% shall be entered. Tax basis used in VAT account from the acquisitions specified shall be included in the field 31. VAT charged for example on services specified in Article 25 paragraph 1 of the VATA (ZDDV-1) performed by a taxable person with an established business in a third country, purchase of electrical energy and gas in the other Member State or third country shall be entered. 4/7

VAT charged on supplies of goods and services if the taxable person does not have the residence in Slovenia and did not account nor pay for VAT in Slovenia, although they should, shall be entered. The value of VAT calculated by a taxable person to whom the supply of goods or services set out in Article 76 item a) of the VATA has been provided shall also be entered. Tax basis used in one's VAT account from the acquisitions of goods and services and prepayments made in relation to these acquisitions specified in Article 76 item a) of the VATA (ZDDV-1) shall be included in field 31a. The amount of VAT calculated according to the specified rate based on prepayment paid in accordance with Article 76 item a) shall also be entered. Field 25a VAT Charged on the Grounds of Self-Assessment of Tax for the Goods and Services Recipient at the Rate of 8.5% The amount of VAT charged by the taxable person the beneficiary of the supply of goods or services if they are carried out by the taxable person that does not have residence in Slovenia shall be entered. The sum total of VAT charged at the rate of 8.5% shall be entered. Tax basis used in VAT account from the acquisitions specified shall be included in the field 31. VAT calculated, for example, for services set out in Article 25 paragraph 1 of the VATA (ZDDV-1) performed by a taxable person with an established business in a third country shall also be entered. VAT charged on supplies of goods and services if the taxable person does not have the residence in Slovenia and did not account nor pay for VAT in Slovenia, although they should, shall be entered. The amount of VAT calculated by a taxable person to whom the supply of goods or services set out in Article 76 item a) of the VATA (ZDDV-1) has been provided shall also be entered. Tax basis used in VAT account from the acquisitions of goods and services and prepayments made in relation to these acquisitions specified in Article 76 item a) of the VATA shall be included in the field 31a. The amount of VAT calculated according to the specified rate based on prepayment paid in accordance with Article 76 item a) shall also be entered. Field 26 VAT Charged on the Grounds of Self-Assessment of Tax on Import The amount of the VAT charged that the taxable person accounts of the imported goods shall be entered for which a customs declaration in the other Member State was submitted, and the goods are in Slovenia (paragraph five of Article 77 in the Value Added Tax Act (ZDDV-1). The total amount of VAT charged by 8.5% and 20% rates shall be entered. Tax basis used in VAT account from the acquisitions specified shall be included in the field 31. Field 31 Purchase of Goods and Services The value of taxable purchase of goods and services shall be entered, including: purchase of goods and services in Slovenia on which the VAT was charged; The invoice value in which the VAT is not disclosed and that were received from small taxable persons, resellers, travel agencies, travel organizers using special procedures of taxation shall not be entered. The values of the purchase of goods and services set out in Article 76 item a) of the VATA (ZDDV-1) shall not be entered. purchase of goods and services of taxable persons coming from abroad for which the liability was incurred on VAT accounted and paid in Slovenia; The values of the purchase of goods and services entered in fields 32 and 32a shall not be entered. 5/7

import of goods from which the customs authority or taxable persons themselves accounted VAT; The value of the taxable purchase of goods and services on the grounds of the special arrangements following the paid invoice charged on cash basis shall be entered also. Information is collected from the customs document including also the services related to the import of goods. Tax basis on the grounds of the payments made for invoices received shall be entered. Field 31a Purchase of goods and services in Slovenia whereby VAT shall be calculated by the recipient The value of the purchase of goods and received services and prepayments made in accordance with Article 76 item a) of the VATA (ZDDV-1) shall be entered. Tax basis on the grounds of invoices received for the purchase of goods and services and prepayments made in relation to these supplies specified in Article 76 item a) of the VATA (ZDDV-1), whereby the VAT payer is the recipient of these supplies of goods and services, shall be entered. Field 32 Acquisition of Goods from Other EU Member States The value of acquired goods within the Community that are subject to taxation in Slovenia, representing tax basis on which VAT needs to be charged shall be entered. The value of tripartite acquisition of goods within the Community of taxable person the recipient of the goods from Slovenia (entered by the third party) shall be entered. Also entered: the value of the purchase of goods VAT excluded if the supplier accounted VAT for the supplier Member State incorrectly; the value of imported goods to the Member State if in the Member State to which it is imported the right to tax transfer to Slovenia is implemented. Field 32a Services Received from Other EU Member States The value of services received within the Community, excluding VAT, that are subject to taxation in Slovenia, representing tax basis on which VAT needs to be charged shall be entered. The value of the services received, excluding VAT, if the supplier applied VAT in the Member State of the established business incorrectly, shall also be entered. Field 33 Exempt of Purchase of Goods and Services and Acquisition of Goods The value of exempt purchase on the domestic market, exempt services received from other Member States and third countries, exempt acquisition within the Community (for example if the supply of the goods provided by the taxable person in Slovenia would in any case be exempt of VAT payment) and the value of import that is exempt of VAT payment (for example releasing of the goods to the free circulation if the supply of such goods provided by the taxable person for the territory of Slovenia would be in any case exempt of VAT payment; consignment of little value sent directly from abroad; goods in the passenger's luggage, etc...). The value of tripartite acquisition of goods within the Community of taxable person the recipient of the goods from Slovenia (entered by the second party and the value of acquisition of goods within the Community for which VAT needs not be added if there is a procedure implemented for goods exempt of entry to the tax warehouse) shall be entered. The value of imported gas according to the distributional system for natural gas or the value of imported electrical energy that are exempt of VAT payment if the residence or permanent business unit, permanent place of stay of the taxable person-reseller or usually stays there counts as the supply location. Or if the place where the procurement entity actually uses gas or electrical energy counts as the supply location. The specified value of the imported gas or electrical energy shall be entered to the field 31. Field 34 Property Acquisition Price The acquisition price of property, the purchase of which is taxable according to the Value Added Tax Act (ZDDV-1) Information shall be entered for each invoice received on the basis of prepayment. 6/7

regardless whether VAT was charged by the time of acquisition, or not (taxable and exempt purchase). Field 35 Acquisition Price of Other Fixed Assets The acquisition price of other fixed assets shall be entered. Information shall be entered for each invoice received on the basis of prepayment. Fields 41 and 42 VAT Deducted on Purchase of Goods and Services, Acquisition of Goods and Services Received from Other EU Member States and from Import The amount of VAT deducted on purchase of goods and services, acquisition of goods and services received from other Member States, as well as on the import, giving the taxable person has the right to deduction shall be entered. Taxable person does not have the right to deduction of VAT accounted for abroad. For VAT accounted abroad a return can be requested with the foreign tax administrations. The taxable person that carries out partially exempt and partially taxable transaction has the right to VAT deductions only in part that pertains to the taxable transactions. The amount of VAT deducted on purchase of goods and received services and prepayments made in accordance with Article 76 item a of the VATA (ZDDV-1) shall be entered. Field 43 VAT Deducted at a Flat Rate Compensation at the Rate of 84% The deducted amount from the compensation at a flat rate in the amount of 84% of the buy-in value shall be entered. The deduction pertains to the supplies of goods or services provided by farmers with the permission of the tax authority for the implementation of the right to the compensation at a flat rate. The deducted amount from the compensation at a flat rate in the amount of 4% of the buy-in value on the basis of invoices issued before 1 January 2010 shall be entered. Field 51 VAT Liability The amount of difference between the VAT charged shall be entered (the sum total of the fields No. 21 to 26) and VAT deducted (the sum total of the fields No. 41 to 43) if the amount of VAT charged is greater than that of the VAT deducted. Field 52 Surplus VAT The amount of difference between the VAT charged is entered (the sum total of the fields No. 41 to 43) and VAT deducted (the sum total of the fields No. 21 to 26) if the amount of VAT deducted is greater than that of the VAT charged. BY THE PAYMENT OF LIABILITIES ONE NEEDS TO CONSIDER SURPLUS AMOUNTS OF PREVIOUS TAX PERIODS THAT ARE NOT SHOWN IN THIS STATEMENT. Field 03 the taxable person must cross it out if they have only partial rights to the VAT deducted on the grounds of the deductible proportion. Field 04 the taxable person claiming VAT refund on the grounds of surplus in the current tax period or surplus from the previous statements and whose total surplus exceeds the liability of the current tax period should cross it out. If the taxable person crosses yes, the tax authority refunds VAT surplus of the current period: - increased by any possible VAT surplus transfers from the previous tax periods, - lower by any possible other taxes whose due date expired (paragraph five of the Article 73). 7/7

Priloga X: obrazec DDV-O Obrazec DDV-O za obračun davka na dodano vrednost za obdobje: Firma / Ime in priimek 01 Identifikacijska številka za DDV Sedež / Stalno prebivališče 02 Identifikacijska številka za DDV zastopnika I. Dobave blaga in storitev (vrednosti so brez DDV) V EUR Dobave blaga in storitev 11 Dobave blaga in storitev v Sloveniji, od katerih obračuna DDV prejemnik 11a Dobave blaga in storitev v druge države članice EU 12 Prodaja blaga na daljavo 13 Montiranje in instaliranje blaga v drugi državi članici 14 Oproščene dobave brez pravice do odbitka DDV 15 II. obračunani DDV po stopnji 20 % 21 po stopnji 8,5 % 22 od pridobitev blaga iz drugih držav članic EU po stopnji 20 % 23 od prejetih storitev iz drugih držav članic EU po stopnji 20 % 23a od pridobitev blaga iz drugih držav članic EU po stopnji 8,5 % 24 od prejetih storitev iz drugih držav članic EU po stopnji 8,5 % 24a na podlagi samoobdavčitve kot prejemnik blaga in storitev po stopnji 20 % 25 na podlagi samoobdavčitve kot prejemnik blaga in storitev po stopnji 8,5 % 25a na podlagi samoobdavčitve od uvoza 26 III. Nabave blaga in storitev (vrednosti so brez DDV) Nabave blaga in storitev 31 Nabave blaga in storitev v Sloveniji, od katerih obračuna DDV prejemnik 31a Pridobitve blaga iz drugih držav članic EU 32 Prejete storitve iz drugih držav članic EU 32a Oproščene nabave blaga in storitev ter oproščene pridobitve blaga 33 Nabavna vrednost nepremičnin 34 Nabavna vrednost drugih osnovnih sredstev 35 IV. odbitek DDV od nabav blaga in storitev, pridobitev blaga in prejetih storitev iz drugih držav članic EU ter od uvoza po stopnji 20 % od nabav blaga in storitev, pridobitev blaga in prejetih storitev iz drugih držav članic EU ter od uvoza po stopnji 8,5 % 41 42 od pavšalnega nadomestila po stopnji 8 % 43 Obveznost DDV 51 Presežek DDV 52 Izračunavam odbitni 03 NE DA Zahtevam vračilo 04 NE DA delež presežkov (ustrezno obkroži/prečrtaj) Potrjujem resničnost navedenih podatkov. (ustrezno obkroži/prečrtaj) V/Na Datum Podpis Ime in priimek

NAVODILO ZA IZPOLNJEVANJE OBRAČUNA DDV To navodilo pojasnjuje, kako davčni zavezanec, identificiran za namene DDV, izpolnjuje obračun DDV v elektronski obliki na sistemu edavki. Pravna podlaga za navodilo so Zakon o davku na dodano vrednost (v nadaljevanju: ZDDV-1), Pravilnik o izvajanju Zakona o davku na dodano vrednost (v nadaljevanju: pravilnik), Zakon o davčnem postopku in Zakon o davčni službi. Davčni zavezanec mora izkazati svojo davčno obveznost z obračunom DDV, ki ga načeloma predloži v elektronski obliki po sistemu edavki. Če v celotnem davčnem obdobju davčni zavezanec ni imel poslovnih dogodkov, mora izpolniti obrazec tako, da v posamezno polje vpiše ničle. Davčni zavezanec, ki je že predložil obračun DDV in je pozneje, pred iztekom roka za predložitev tega obračuna, ugotovil, da je obračunal napačno davčno obveznost, lahko že vloženi obračun nadomesti z novim. Če davčni zavezanec ne predloži obračuna oziroma ga ne predloži v predpisanem roku, stori prekršek, ki se kaznuje z denarno kaznijo do 125.000 evrov. PODATKI ZA SESTAVO OBRAČUNA DDV Vsak davčni zavezanec mora davčnemu organu predložiti obračun DDV z vsemi podatki, potrebnimi za izračun davka, za katerega je nastala obveznost obračuna, za odbitke, za skupno vrednost transakcij v zvezi z obračunanim davkom in opravljenimi odbitki ter za vrednost vseh oproščenih transakcij. Davčni zavezanec vključi v obračun DDV tudi podatke o naknadnih popravkih obračunanega DDV in odbitka DDV, in sicer v obračun DDV, v katerem je ugotovil napako (in ne v obračun DDV za obdobje, ki se popravlja, oziroma ne v obračun DDV za obdobje, v katerem je napaka nastala), in to v ustrezne oznake obračuna DDV. Davčni zavezanec, ki uporablja posebno ureditev po plačani realizaciji, v obračun DDV vpisuje podatke na podlagi prejetih plačil po izdanih računih in na podlagi opravljenih plačil po prejetih računih. Transakcije, ki so izključene iz posebne ureditve obračunavanja DDV po plačani realizaciji ter oproščene dobave blaga in storitev oziroma oproščene nabave blaga, davčni zavezanec vpisuje na podlagi izdanih in prejetih računov. V obračun DDV se vpisujejo podatki o poslovnih dogodkih v davčnem obdobju. Vsi zneski so brez DDV in se vpisujejo v evrih. Obračun DDV mora predložiti tudi oseba iz d) točke prvega odstavka 4. člena ZDDV-1, ki obračunava DDV le od prejetih storitev in je plačnik DDV na podlagi 3. točke prvega odstavka 76. člena ZDDV-1, na katerem izkaže znesek DDV, ki ga mora plačati kot prejemnik storitev za storitve, ki jih opravijo davčni zavezanci iz druge države članice v roku iz tretjega odstavka 77. člena ZDDV-1, pri čemer poleg podatkov o zavezancu iz davčnega registra izpolni še polja 23 a, 24 a, 32 a in 51. Obračun DDV mora predložiti tudi davčni zavezanec iz 94. člena ZDDV-1, ki je identificiran za namene DDV le na podlagi četrtega odstavka 78. člena ZDDV-1, ker opravlja storitve, za katere je prejemnik storitev dolžan plačati DDV v drugi državo članici, pri čemer mora poleg svojih podatkov iz davčnega registra, izpolniti še polje 12.

Polje 11 Dobava blaga in storitev Vpisuje se vrednost v Sloveniji obdavčljivih dobav blaga in storitev brez DDV, ki vključuje: Ne vpisujejo se članarine, prave subvencije in dotacije, odškodnine in primanjkljaj blaga, ki se ne štejejo za dobavo blaga. Ne vpisujejo se dobave blaga in storitev, ki niso opravljene v Sloveniji. Vpisuje se vrednost prejetih predplačil in danih dobropisov za dobave blaga in storitev, ki so predmet obdavčitve v Sloveniji, razen prejetih predplačil v zvezi z dobavami blaga in storitev iz 76. a člena ZDDV-1. obdavčene dobave blaga in storitev na ozemlju Slovenije, opravljene osebam ne glede na njihov status Vpisuje se davčna osnova od obdavčenih dobav blaga in storitev na ozemlju Slovenije po izdanih računih. Vpisuje se tudi davčna osnova od obdavčenih dobav blaga, ki je bilo izneseno iz davčnega skladišča. uporabo blaga za neposlovne namene (7. člen), za namene opravljanja dejavnosti, spremembo namembnosti ter zadržanje blaga ob prenehanju opravljanja dejavnosti (8. člen) in opravljanje storitev za neposlovne namene (15. člen) Vpisuje se davčna osnova, ki je pri dobavah blaga enaka nabavni ceni blaga ali podobnega blaga oziroma lastni ceni blaga, določeni v trenutku uporabe, razpolaganja ali zadržanja blaga, pri opravljenih storitvah pa je enaka vsoti celotnih stroškov za opravljene storitve. dobave blaga na podlagi posebne ureditve: - potovalne agencije Vpisuje se davčna osnova, ki pri potovalnih agencijah predstavlja razliko med celotnim zneskom, ki ga plača potnik, v katerega ni vključen DDV, in dejanskimi stroški potovalne agencije za dobave blaga in storitev, ki jih zagotavljajo drugi davčni zavezanci, če je neposredni uporabnik teh storitev potnik. - za rabljeno blago, umetniške predmete, zbirke in starine - za investicijsko zlato - po plačani realizaciji Vpisuje se davčna osnova, ki jo doseže obdavčljivi preprodajalec. Izračuna se tako, da se od dosežene razlike v ceni odšteje vračunani DDV. oproščene izvozne dobave blaga ter oproščene dobave blaga in storitev s Vpisuje se davčna osnova na podlagi prejetih plačil po izdanih računih za opravljene dobave blaga in storitev po plačani realizaciji. Pri delnem plačilu računa se davčna osnova izračuna tako, da se od prejetega plačila odšteje vračunani

pravico do odbitka DDV DDV. Vpisujejo se na primer: - dobave blaga in storitev v okviru diplomatskih in konzularnih odnosov, - oproščene transakcije v zvezi z mednarodnim prevozom, - mednarodni prevoz potnikov, - oproščene transakcije pri izvozu, - oproščene posredniške storitve. Ne vpisuje se: - tranzit blaga, - postopek pasivnega oplemenitenja, - začasni izvoz blaga z zvezkom ATA, - izvoz blaga, ki bo vrnjeno na carinsko območje Skupnosti in oproščeno plačila uvoznih dajatev v skladu s carinskimi predpisi, - gibanje skupnostnega blaga od enega do drugega kraja na carinskem območju Skupnosti, ne da bi pri prečkanju ozemlja tretje države spremenilo svoj carinski status. Polje 11 a Dobave blaga in storitev v Sloveniji od katerih obračuna DDV prejemnik Vpisuje se vrednost dobav blaga in opravljenih storitev ter prejetih predplačil iz 76. a člena ZDDV-1. Vpisuje se davčna osnova po izdanih računih od dobav blaga in storitev ter prejetih predplačil, katerih plačnik DDV je prejemnik teh dobav blaga in storitev. O opravljenih dobavah blaga in storitev iz 76. a člena ZDDV-1 se poroča v poročilu o dobavah za vsak koledarski mesec, ne glede na to, ali je davčni zavezanec v koledarskem mesecu, za katerega predlaga poročilo, opravil takšne dobave. Polje 12 Dobave blaga in storitev v druge države članice EU Vpisuje se vrednost dobav blaga in storitev v druge države članice, ki vključuje: oproščene dobave blaga davčnim zavezancem, identificiranim za namene DDV v drugih državah članicah, o katerih Ne vpisujejo se vrednosti prejetih predplačil za dobave blaga in storitev v druge države članice. Vpisuje se tudi vrednost dobav ali prenosa blaga v drugo državo članico, če davčni zavezanec identificiran za namene DDV v Sloveniji ob uvozu 1 Direktiva Sveta 2006/112/ES z dne 28. novembra 2006 o skupnem sistemu davka na dodano vrednost (UL L št. 347 z dne 11. 12. 2006, str. 1), nazadnje spremenjena z Direktivo Sveta 2009/69/ES z dne 25. junija 2009 o spremembi Direktive 2006/112/ES o skupnem sistemu davka na dodano vrednost glede davčne utaje, povezane z uvozom (UL L št. 175 z dne 4. 7. 2009, str. 12).

se poroča v rekapitulacijskem poročilu oproščene tristranske dobave blaga znotraj Skupnosti storitve, opravljene na ozemlju druge države članice, za katere je plačnik DDV v skladu s 196. členom Direktive Sveta 2006/112/ES 1 izključno prejemnik storitev prenos blaga, ki je del poslovnih sredstev davčnega zavezanca, ki ga opravi davčni zavezanec v drugo državo članico, ki se šteje za dobavo blaga v drugo državo članico, opravljeno za plačilo uveljavlja pravico do prenosa obdavčitve v drugo državo članico. Ne vpisujejo se storitve, ki bi bile oproščene plačila DDV v državi članici, v kateri je transakcija obdavčljiva. Vpisuje se vrednost storitev, ki so obdavčene v državi članici, v kateri je transakcija obdavčljiva, tudi če so te storitve v Sloveniji oproščene plačila DDV. Ne vpisuje se prenos blaga v drugo državo članico z namenom vzpostavitve zaloge blaga pri kupcu, dokler ni opravljena obdavčena pridobitev blaga v namembni državi članici. Polje 13 Prodaja blaga na daljavo Vpisuje se vrednost blaga, ki ga odpošlje ali odpelje dobavitelj ali druga oseba za njegov račun iz Slovenije v drugo državo članico in je tam nastala obveznost za obračun DDV, ker je bil presežen vrednostni limit, do katerega ni treba obračunati DDV v tej državi članici, oziroma se je davčni zavezanec prostovoljno identificiral za namene DDV v tej državi članici. Vrednostni limiti v posameznih državah članicah pri prodaji blaga na daljavo so dostopni na spletni povezavi: http://ec.europa.eu/taxation_customs/resources/d ocuments/taxation/vat/traders/vat_community/vat_ in_ec_annexi.pdf Polje 14 Montaža in instaliranje blaga v drugi državi članici Vpisuje se vrednost blaga, ki je montirano ali instalirano v drugi državi članici in tam nastane obveznost za obračun DDV. Polje 15 Oproščene dobave brez pravice do odbitka DDV Vpisuje se vrednost oproščenih dobav blaga in storitev brez pravice do odbitka DDV. Vpisuje se na primer bolnišnična in zdravstvena oskrba, storitve varstva otrok in mladostnikov, zavarovalne in finančne transakcije, igre na srečo, dobava»starih«objektov, dobava zemljišč razen stavbnih zemljišč Ne vpisuje se dobava»novih«objektov, stavbnih zemljišč ter dobava»starih«objektov in najem nepremičnin, pri katerih se na podlagi izjave obračuna DDV.

Polje 21 Obračunani DDV po stopnji 20 % Vpisuje se vrednost obračunanega DDV od dobav blaga in storitev, pri katerih je obveznost za DDV nastala v Sloveniji po stopnji 20 %. Vpisuje se tudi vrednost DDV, ki se izračuna po preračunani stopnji in je zajeta v predplačilih, ter vrednost DDV, obračunanega na podlagi posebne ureditve. Vpisuje se tudi obračunani DDV od dobav blaga, iznesenega iz davčnega skladišča, in morebitnih storitev, izvedenih na tem blagu v postopku davčnega skladiščenja. Obveznost za obračun DDV nastane z iznosom blaga iz skladišča. Polje 22 Obračunani DDV po stopnji 8,5 % Vpisuje se vrednost obračunanega DDV od dobav blaga in storitev, pri katerih je obveznost za DDV nastala v Sloveniji po stopnji 8,5 % od obdavčenih dobav blaga in storitev, ki so navedene v prilogi I ZDDV-1. Vpisuje se tudi vrednost DDV, ki se izračuna po preračunani stopnji in je zajeta v predplačilih, ter vrednost DDV, obračunanega na podlagi posebne ureditve. Vpisuje se tudi obračunani DDV od dobav blaga, iznesenega iz davčnega skladišča, in morebitnih storitev, izvedenih na tem blagu v postopku davčnega skladiščenja. Obveznost za obračun DDV nastane z iznosom blaga iz skladišča. Polje 23 Obračunani DDV od pridobitev blaga iz drugih držav članic EU po stopnji 20 % Vpisuje se vrednost obračunanega DDV, ki ga davčni zavezanec obračuna od pridobitev blaga iz drugih držav članic po stopnji 20 %. Vpisuje se tudi obračunani DDV od nabav blaga v drugi državi članici, čeprav je dobavitelj že obračunal tuji DDV, vendar so izpolnjeni pogoji za obračun DDV v Sloveniji. Polje 23 a Obračunani DDV od prejetih storitev iz drugih držav članic EU po 20-odstotni stopnji Vpisuje se vrednost obračunanega DDV, ki ga davčni zavezanec obračuna od prejetih storitev iz drugih držav članic po stopnji 20 %. Vpisuje se tudi obračunani DDV od prejetih storitev iz drugih držav članic, čeprav je izvajalec že obračunal tuji DDV, vendar so izpolnjeni pogoji za obračun DDV v Sloveniji. Polje 24 Obračunani DDV od pridobitev blaga iz drugih držav članic EU po stopnji 8,5 % Vpisuje se vrednost obračunanega DDV, ki ga davčni zavezanec obračuna od pridobitev blaga iz drugih držav članic po stopnji 8,5 %. Vpisuje se tudi obračunani DDV od nabav blaga v drugi državi članici, čeprav je dobavitelj že obračunal tuji DDV, vendar so izpolnjeni pogoji za obračun DDV v Sloveniji.

Polje 24 a Obračunani DDV od prejetih storitev iz drugih držav članic EU po stopnji 8,5 % Vpisuje se vrednost obračunanega DDV, ki ga davčni zavezanec obračuna od prejetih storitev iz drugih držav članic po stopnji 8,5 %. Vpisuje se tudi obračunani DDV od prejetih storitev iz drugih držav članic, čeprav je izvajalec že obračunal tuji DDV, vendar so izpolnjeni pogoji za obračun DDV v Sloveniji. Polje 25 Obračunani DDV na podlagi samoobdavčitve kot prejemnik blaga in storitev po stopnji 20 % Vpisuje se vrednost obračunanega DDV, ki ga obračuna davčni zavezanec, kateremu je opravljena dobava blaga ali storitev, če te dobave blaga ali storitev opravi davčni zavezanec, ki nima sedeža v Sloveniji. Vpisuje se vsota obračunanega DDV po stopnji 20 %. Davčna osnova za obračun DDV od omenjenih nabav je vključena v polje 31. Vpisuje se obračunani DDV od, na primer, storitev iz prvega odst. 25. člena ZDDV-1, ki jih opravi davčni zavezanec, ki ima sedež v tretji državi, nabav električne energije in plina v drugi državi članici ali tretji državi. Vpisuje se tudi obračunani DDV od dobav blaga in storitev, če davčni zavezanec, ki nima sedeža v Sloveniji, ni obračunal in plačal DDV v Sloveniji, čeprav bi ga bil moral. Vpisuje se tudi vrednost obračunanega DDV, ki ga obračuna davčni zavezanec, kateremu je opravljena dobava blaga ali storitev ter dano predplačilo iz 76. a člena ZDDV-1. Davčna osnova za obračun DDV od nabav blaga in storitev ter danih predplačil v zvezi s temi dobavami iz 76. a člena ZDDV-1 je vključena v polje 31 a. Vpisuje se tudi vrednost DDV, ki se obračuna po predpisani stopnji od plačanega predplačila po 76. a členu ZDDV-1. Polje 25 a Obračunani DDV na podlagi samoobdavčitve kot prejemnik blaga in storitev po stopnji 8,5 % Vpisuje se vrednost obračunanega DDV, ki ga obračuna davčni zavezanec, kateremu je opravljena dobava blaga ali storitev, če te dobave blaga ali storitev opravi davčni zavezanec, ki nima sedeža v Sloveniji. Vpisuje se tudi vrednost obračunanega DDV, ki ga obračuna davčni zavezanec, kateremu je opravljena dobava blaga ali storitev ter dano predplačilo iz 76. a člena ZDDV-1. Vpisuje se vsota obračunanega DDV po stopnji 8,5 %. Davčna osnova za obračun DDV od omenjenih nabav je vključena v polje 31. Vpisuje se obračunani DDV od, na primer, storitev iz prvega odst. 25. člena ZDDV-1, ki jih opravi davčni zavezanec, ki ima sedež v tretji državi. Vpisuje se tudi obračunani DDV od dobav blaga in storitev, če davčni zavezanec, ki nima sedeža v Sloveniji, ni obračunal in plačal DDV v Sloveniji, čeprav bi ga bil moral. Davčna osnova za obračun DDV od nabav blaga in storitev ter danih predplačil v zvezi s temi dobavami iz 76. a člena ZDDV-1 je vključena v polje 31 a.

Polje 26 Obračunani DDV na podlagi samoobdavčitve od uvoza Vpisuje se tudi vrednost DDV, ki se obračuna po predpisani stopnji od plačanega predplačila po 76. a členu ZDDV-1. Vpisuje se vrednost obračunanega DDV, ki ga davčni zavezanec obračuna od uvoza blaga, za katero je bila vložena carinska deklaracija v drugi državi članici, blago pa se nahaja v Sloveniji (peti odstavek 77. člena ZDDV-1). Vpisuje se skupna vrednost obračunanega DDV po stopnjah 8,5 % in 20 %. Davčna osnova za obračun od omenjenih nabav je vključena v polje 31. Polje 31 Nabave blaga in storitev Vpisuje se vrednost obdavčenih nabav blaga in storitev, ki vključuje: - nabave blaga in storitev v Sloveniji, od katerih je bil obračunan DDV - nabave blaga in storitev od davčnih zavezancev iz tujine, za katere je nastala obveznost za obračun in plačilo v Sloveniji - uvoz blaga, od katerega je carinski organ ali davčni zavezanec sam obračunal DDV Vpisuje se tudi vrednost obdavčljivih nabav blaga in storitev na podlagi posebne ureditve po plačani realizaciji. Ne vpisujejo se vrednosti z računov, pri katerih DDV ni izkazan, prejetih od malih davčnih zavezancev, preprodajalcev, potovalnih agencij, organizatorjev potovanj, ki uporabljajo posebne postopke obdavčenja. Ne vpisujejo se vrednosti nabav blaga in storitev iz 76. a člena ZDDV-1. Ne vpisujejo se vrednosti nabav blaga in storitev, ki se vpisujejo v polji 32 in 32 a. Podatki se zajemajo s carinske listine in vključujejo tudi storitve, povezane z uvozom blaga. Vpisuje se davčna osnova na podlagi izvršenih plačil po prejetih računih. Polje 31 a Nabave blaga in storitev v Sloveniji od katerih obračuna DDV prejemnik Vpisuje se vrednost nabav blaga in prejetih storitev ter danih predplačil iz 76. a člena ZDDV- 1. Vpisuje se davčna osnova po prejetih računih od nabav blaga in storitev ter danih predplačil v zvezi s temi dobavami iz 76. a člena ZDDV-1, katerih plačnik DDV je prejemnik teh dobav blaga in storitev. Polje 32 Pridobitve blaga iz drugih držav članic EU Vpisuje se vrednost pridobitev blaga znotraj Skupnosti, ki je predmet obdavčitve v Sloveniji in pomeni davčno osnovo, od katere je treba obračunati DDV. Vpisuje se tudi vrednost tristranskih pridobitev Vpisuje se tudi: - vrednost nabave blaga brez DDV, če je dobavitelj nepravilno obračunal DDV v državi članici dobave - vrednost uvoženega blaga v državo

blaga znotraj Skupnosti davčnega zavezanca prejemnika blaga iz Slovenije (vpisuje tretji v verigi) članico, če je v državi članici uvoza uveljavljena pravica do prenosa obdavčitve v Slovenijo Polje 32 a Prejete storitve iz drugih držav članic EU Vpisuje se vrednost prejetih storitev znotraj Skupnosti brez DDV, ki je predmet obdavčitve v Sloveniji in pomeni davčno osnovo, od katere je treba obračunati DDV. Vpisuje se tudi vrednost prejetih storitev brez DDV, če je dobavitelj nepravilno obračunal DDV v državi članici sedeža. Polje 33 Oproščene nabave blaga in storitev ter oproščene pridobitve blaga Vpisuje se vrednost oproščenih nabav na domačem trgu, oproščenih prejetih storitev iz drugih držav članic in tretjih držav, oproščenih pridobitev blaga znotraj Skupnosti (npr. če bi bila dobava tega blaga, ki bi jo opravil davčni zavezanec v Sloveniji, v vsakem primeru oproščena plačila DDV) in vrednost uvoza, ki je oproščen plačila DDV (npr. sprostitev blaga v prost promet, če bi bila dobava takega blaga, ki bi jo na ozemlju Slovenije opravil davčni zavezanec, v vsakem primeru oproščena plačila DDV; pošiljke neznatne vrednosti, poslane neposredno iz tujine; blago v osebni prtljagi potnika ) Vpisuje se tudi vrednost oproščenih tristranskih pridobitev blaga znotraj Skupnosti davčnega zavezanca pridobitelja blaga iz Slovenije (vpisuje drugi v verigi) in vrednost pridobitev blaga znotraj Skupnosti, od katere ni treba obračunati DDV, če je za blago uveden postopek oproščenega vnosa v davčno skladišče. Ne vpisuje se vrednost uvoza plina po distribucijskem sistemu za zemeljski plin ali vrednost uvoza električne energije, ki sta oproščena plačila DDV, če se kot kraj dobave šteje kraj, kjer ima davčni zavezanecpreprodajalec sedež ali stalno poslovno enoto, stalno prebivališče ali običajno prebiva, ali če se kot kraj dobave šteje kraj, kjer naročnik dejansko rabi in porabi plin ali električno energijo. Navedena vrednost plina ali električne energije se vpisuje v polje 31. Polje 34 Nabavna vrednost nepremičnin Vpisuje se nabavna vrednost nepremičnin, katerih nabava je obdavčljiva po ZDDV-1 ne glede na to, ali je pri nabavi obračunan DDV ali ne (obdavčena in oproščena nabava). Podatki se vpisujejo tudi za vsak prejet račun na podlagi predplačila. Polje 35 Nabavna vrednost drugih osnovnih sredstev Vpisuje se nabavna vrednost drugih osnovnih sredstev. Podatki se vpisujejo tudi za vsak prejet račun na podlagi predplačila. Polje 41 in 42 Odbitek DDV od nabav blaga in storitev, pridobitev blaga in prejetih storitev iz drugih držav članic EU in od uvoza Vpisuje se vrednost odbitka DDV od nabav blaga in storitev, pridobitev blaga in prejetih storitev iz Davčni zavezanec nima pravice do odbitka DDV, ki je obračunan v tujini. Za DDV, obračunan v

drugih držav članic ter od uvoza, pri katerih ima davčni zavezanec pravico do odbitka. Vpisuje se tudi vrednost odbitka DDV od nabav blaga in prejetih storitev ter danih predplačil iz 76. a člena ZDDV-1. tujini, se lahko zahteva vračilo pri tujih davčnih upravah. Davčni zavezanec, ki opravlja deloma oproščene, deloma obdavčene transakcije, ima pravico do odbitka DDV le v delu, ki se nanaša na obdavčene transakcije. Polje 43 Odbitek od pavšalnega nadomestila po stopnji 8 % Vpisuje se znesek odbitka od pavšalnega nadomestila v višini 8 % od odkupne vrednosti. Odbitek se nanaša na dobave blaga oziroma storitev, ki so jih opravili kmetje z dovoljenjem davčnega organa za uveljavitev pravice do pavšalnega nadomestila. Vpisuje se tudi znesek odbitka od pavšalnega nadomestila v višini 4 % od odkupne vrednosti po računih, ki so bili izdani pred 1. januarjem 2010. Polje 51 Polje 52 Obveznost DDV Presežek DDV Vpisuje se znesek razlike med obračunanim DDV (vsota iz polj št. 21 do 26) in odbitkom DDV (vsota iz polj št. 41 do 43), če je obračunani DDV večji od odbitka DDV. Vpisuje se znesek razlike med odbitkom DDV (vsota iz polj št. 41 do 43) in obračunanim DDV (vsota iz polj št. 21 do 26), če je odbitek DDV večji od obračunanega DDV. PRI PLAČILU OBVEZNOSTI JE TREBA UPOŠTEVATI TUDI PRESEŽKE IZ PREDHODNIH DAVČNIH OBDOBIJ, KI NA TEM OBRAČUNU NISO PRIKAZANI. Polje 03 mora davčni zavezanec prečrtati, če ima le delno pravico do odbitka DDV na podlagi odbitnega deleža. Polje 04 prečrta davčni zavezanec, ki uveljavlja vračilo DDV na podlagi presežka v tekočem davčnem obdobju ali presežkov iz predhodnih obračunov in katerega skupni presežki presegajo obveznost iz tekočega davčnega obdobja. Če davčni zavezanec prečrta»da«, davčni organ vrne presežek DDV tekočega obdobja: - povečan za morebitne prenose presežkov DDV iz preteklih davčnih obdobij, - zmanjšan za morebitne druge davke, ki jim je potekel rok za plačilo (peti odstavek 73. člena ZDDV-1).