TFL Vsebine / Revija SIR*IUS

Fixed establishment in VAT taxation

Pojem stalne poslovne enote se pojavlja tako v zakonodaji o davku na dodano vrednost kot v zakonodaji s področja davka od dohodkov pravnih oseb in je upošteven, kadar davčni zavezanci opravljajo posle v drugih državah. Vendar pa obeh konceptov ne gre enačiti. Za namene obdavčitve z DDV-jem je stalna poslovna enota prisotna takrat, ko ima zavezanec v drugi državi stalne človeške in tehnične vire, pri čemer je njen obstoj relevanten v zvezi z določbami o kraju obdavčitve storitev in kraju dobave elektrike in plina po distribucijskih sistemih, pa tudi s pravili v zvezi s plačnikom davka in vračilom davka tujim zavezancem. Gre torej za upoštevanje pri posamezni transakciji, ki jo je treba ustrezno obdavčiti z DDV-jem.

The concept of a fixed establishment appears in both value added tax and corporate tax legislation and is relevant in cases where taxpayers do business in other countries. However, the two concepts are not to be equated. For VAT purposes, a fixed establishment is present when the taxable person has permanent human and technical resources in another country, and its existence is relevant in relation to the provisions in the place of taxation of services and the place of supply of electricity and gas through distribution systems. It is important also in relation to the rules regarding the liability to pay the tax and VAT refund. It is therefore relevant in the context of any individual transaction, which needs to be properly taxed with VAT.