TFL Vsebine / Revija SIR*IUS

Tax treatment of vehicles

Nedavne spremembe davčne zakonodaje na področju dohodnine, davka od dohodkov pravnih oseb in DDV-ja želijo spodbuditi rabo okolju prijaznih vozil. Nova olajšava za vlaganje v digitalni in zeleni prehod spodbuja davčne zavezance, da svoja sredstva investirajo v izgradnjo trajnostne javne ali zasebne infrastrukture, ki bo omogočala čistejši, bolj zdrav in cenejši prevoz. Zaposlenim, ki uporabljajo osebno motorno vozilo na električni pogon tudi v privatne namene, skladno z 2.a odstavkom 43. člena ZDoh-2, ni treba plačati dohodnine, saj je vrednost bonitete enaka nič. Vrsto let je veljala izrecna prepoved odbitka DDV-ja od nabave osebnih avtomobilov in motornih koles, goriv in maziv ter nadomestnih delov in storitev, ki so tesno povezane s temi vozili. Z uvedbo 66b. člena ZDDV-1 je dopuščen odbitek DDV-ja, če gre za motorno vozilo brez izpusta ogljikovega dioksida in so izpolnjeni še nekateri drugi pogoji. Vedno aktualni temi za razpravo sta tudi popravek odbitka DDV-ja in plačilo DDV-ja od zasebne rabe vozila. Skladno z 69. členom ZDDV-1 se popravek odbitka DDV-ja pri vozilih razporedi na pet let, razen če gre vozilo iz 106a. člena ZDDV-1. Novi 38a. člen P-ZDDV-1 opredeljuje osnovo, od katere davčni zavezanec obračuna DDV, če se vozilo uporablja za neposlovne namene.

Recent changes to tax legislation in the areas of personal income tax, corporate income tax, and VAT aim to encourage the use of environmentally-friendly vehicles. The new tax relief for green and digital transition investments motivates taxable persons to invest their resources in building sustainable public and private infrastructures that will enable cleaner, healthier and cheaper transport. Employees who use an electric motor vehicle for private purposes also, are not required to pay personal income tax according to Article 43(2a) of the amended Slovenian Personal Imcome Tax Act (ZDoh-2), as the fringe benefit is zero. For many years, there was an expressive prohibition of VAT deduction on the acquisition of passenger cars and motorcycles, fuels and lubricants, and spare parts and services, which are closely linked to those vehicles. With the introduction of Article 66b of the amended VAT Tax Act (ZDDV-1), the deduction of VAT is allowed in the case of a motor vehicle without carbon dioxide emissions, and if certain other conditions are fulfilled. The adjustment of the VAT deduction and the payment of VAT on the private use of vehicles are always ongoing topics for discussion. In accordance with Article 69 of the ZDDV-1, the adjustment of the VAT deduction on vehicles is to be spread over 5 years, unless the vehicle is referred to in Article 106a of the ZDDV-1. The new Article 38a of the Rules on the Implementation of the Value Added Tax Act (P- ZDDV-1) defines the basis on which a taxable person calculates VAT if the vehicle is used for private purposes.