TFL Vsebine / Revija SIR*IUS

Identifying taxable and non-taxable transactions for VAT purposes (public bodies and business entities) – Part II

V prvem delu prispevka so bile opisane osnovne značilnosti obdavčljivih transakcij z vidika DDV-ja. Za dejansko obdavčljivost neke transakcije je bistvenega pomena, da jo izvede davčni zavezanec, saj zakonodaja DDV-ja obvezuje le njih. Vsaka transakcija, ki ni obdavčljiva, je neobdavčljiva. PZDDV navaja nekaj značilnih primerov neobdavčljivih transakcij. Ena od najpogostejših v praksi so odškodnine in subvencije, pri čemer jih je treba vsebinsko analizirati. Tako je pri odškodninah pomembno opredeliti, ali je plačnik v zameno za plačilo prejel kakšno storitev oz. blago, podobno pa je treba pri subvencijah preveriti, ali se izražajo v ceni. Slovenija je implementirala tudi člen Direktive o DDV-ju, po katerem prenos podjetja ali dela podjetja predstavlja neobdavčljivo transakcijo. Pravilna uporaba tega člena je še posebej pomembna pri prenosih nepremičnin, saj prevzemnik velja za namene DDV-ja za pravnega naslednika, napačno opredeljena transakcija z vidika DDV-ja pa lahko povzroči tudi kršitev pravil o davku na promet nepremičnin. V zadnjem času je aktualno tudi poslovanje s kriptovalutami, katerih obravnava DDV-ja je prav tako odvisna od presoje okoliščin primera. Če niso izpolnjene osnovne predpostavke za obdavčljivo transakcijo (na primer, da je za plačilo in da obstaja med strankama pravno razmerje), potem take transakcije niso predmet DDV-ja. V praksi pogosto prihaja do napak tudi pri kuponih. Če so večnamenski, njihova prodaja ni predmet DDV-ja, saj (še) ne gre za plačilo blaga oz. storitve.

The first part of this paper described the basic characteristics of taxable transactions in terms of VAT. For the effective taxation of a transaction, it is essential that it is carried out by a taxable person. Any transaction that is not taxable is non-taxable. The Rules on the Implementation of the VAT Act provide some typical examples of non-taxable transactions. Some of the most common ones in practice are indemnities and subsidies, they must however be analysed substantially. In the case of indemnity, it is important to determine whether the payer received a service or goods in return. Similarly, in case of subsidies it is necessary to verify whether they are reflected in the price. Slovenia also implemented the non-taxable transfer of a totality of assets or part thereof. The correct application of this article is particularly important in the case of real estate transfers, since the acquirer is considered for VAT purposes as a legal successor, and an incorrectly defined transaction from the VAT point of view may also result in a breach of the real estate transfer tax rules. Lately, a lot of attention is dedicated to cryptocurrencies, where the VAT treatment is also dependent on the assessment of the circumstances of the case: if the underlying assumptions for a taxable transaction are not met (for example, that they are for consideration and that there is a legal relationship between the parties), then such transactions are not subject to VAT. In practice, mistakes often occur in case of coupons. If they are multipurpose, their sale is not subject to VAT, as they are not (yet) a payment for goods or services.