{"id":480917,"date":"2023-04-18T06:38:53","date_gmt":"2023-04-18T04:38:53","guid":{"rendered":"https:\/\/hudo.com\/si\/?p=480917"},"modified":"2023-04-18T06:38:53","modified_gmt":"2023-04-18T04:38:53","slug":"iz-trgovine-ponovno-le-z-racunom-v-roki","status":"publish","type":"post","link":"https:\/\/hudo.com\/si\/aktualno\/slovenija\/iz-trgovine-ponovno-le-z-racunom-v-roki\/","title":{"rendered":"Iz trgovine ponovno le z ra\u010dunom v roki"},"content":{"rendered":"

Sistem dav\u010dnega potrjevanja ra\u010dunov je bil v Sloveniji uveden z zakonom o dav\u010dnem potrjevanju ra\u010dunov januarja 2016, ko je bilo tudi dolo\u010deno, da mora dav\u010dni zavezanec za prodano blago oz. opravljeno storitev izro\u010diti ra\u010dun kupcu, ta pa ga mora zadr\u017eati neposredno po odhodu iz poslovnega prostora. Z novelo zakona o davku na dodano vrednost 22. januarja lani se je ta obveznost ukinila.<\/p>\n

Od takrat mora zavezanec ra\u010dun \u0161e vedno izdati, izro\u010diti kupcu v papirni obliki pa ga le na njegovo zahtevo. Toda s tem se je ponovno odprl manevrski prostor za sivo ekonomijo, zato je vlada pripravila spremembe zakona o dav\u010dnem potrjevanju ra\u010dunov, s katero se pri gotovinskem poslovanju ponovno uvaja obveznost izro\u010ditve izdanega ra\u010duna kupcu. Ta je lahko tako v papirni kot elektronski obliki.<\/p>\n

DZ je novelo zakona sprejel konec februarja, nato pa je dr\u017eavni svet nanjo sprejet veto. Svetnikom se namre\u010d zdi prelaganje odgovornosti izdaje ra\u010duna na kupca, s tem ko mu za morebiten neprevzem ra\u010duna grozi globa, nesprejemljivo. DZ jo je nato s potrebno ve\u010dino glasov vseh poslancev ponovno izglasoval na mar\u010dni seji.<\/p>\n

Kupec mora v skladu z novelo izro\u010deni ra\u010dun prevzeti in ga zadr\u017eati ob odhodu iz poslovnega prostora zavezanca. S tem se po pojasnilih vlade pristojnim organom omogo\u010di nadzor nad evidentiranjem dejanskega prometa zavezanca in obra\u010dunavanjem davka na dodano vrednost.<\/p>\n

Vi\u0161ina globe za kupca, ki ra\u010duna ne bi prevzel, je dolo\u010dena pri 40 evrov. Toda ta ukrep je namenjen le osve\u0161\u010danju, je v postopku sprejemanja novele zakona zatrjeval takratni dr\u017eavni sekretar na finan\u010dnem ministrstvu Tilen Bo\u017ei\u010d. Za pravne osebe in samostojne podjetnike, ki ra\u010duna ne bi izdali, so globe dolo\u010dene v razponu od 1500 do 75.000 evrov, za njihove odgovorne osebe pa od 800 do 5000 evrov.<\/p>\n","protected":false},"excerpt":{"rendered":"

Veljati je za\u010dela novela zakona o dav\u010dnem potrjevanju ra\u010dunov, s katero se nekaj ve\u010d kot leto dni po ukinitvi vnovi\u010d uvaja obveznost izro\u010danja ra\u010duna kupcu za kupljeno blago oz. prejeto storitev. Potro\u0161nikom, ki ra\u010duna ne bi prevzeli, ponovno grozi globa v vi\u0161ini 40 evrov.<\/p>\n","protected":false},"author":5,"featured_media":464293,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18201],"tags":[5028,2391,5235,2141,1595,4519],"source":[4511],"supertag":[7541,5675],"acf":[],"yoast_head":"\nIz trgovine ponovno le z ra\u010dunom v roki - Hudo Slovenija<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/hudo.com\/si\/aktualno\/slovenija\/iz-trgovine-ponovno-le-z-racunom-v-roki\/\" \/>\n<meta property=\"og:locale\" content=\"sl_SI\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Iz trgovine ponovno le z ra\u010dunom v roki - Hudo Slovenija\" \/>\n<meta property=\"og:description\" content=\"Veljati je za\u010dela novela zakona o dav\u010dnem potrjevanju ra\u010dunov, s katero se nekaj ve\u010d kot leto dni po ukinitvi vnovi\u010d uvaja obveznost izro\u010danja ra\u010duna kupcu za kupljeno blago oz. prejeto storitev. 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