TFL Vsebine / Revija SIR*IUS

VAT issues in connection to subsidies

Pojem nepovratnih sredstev oz. subvencij v DDV-zakonodaji ni opredeljen. Sodišče EU je subvencije opredelilo kot plačilo v denarju ali stvareh države za pomoč podjetju, ne pa kot plačilo kupca ali naročnika za blago ali storitev, ki jo izdeluje. V praksi se je udomačila delitev na prave in neprave subvencije. Prave subvencije niso predmet obdavčitve z DDV-jem, saj niso plačilo za opravljeno dobavo blaga ali storitev. Prejete neprave subvencije pa so namenjene pokrivanju dela prodajne cene zavezanca in so zato predmet DDV-ja, pri čemer obveznost obračuna DDV-ja nastane ob dobavi blaga oziroma storitev kupcu, in ne ob prejemu subvencije. Ko je subvencionirana le dejavnost, od katere davčni zavezanec obračunava DDV ali pa zanjo velja prava oprostitev (na primer izvoz), prilagoditve pravice do odbitka niso potrebne, saj se zaradi prejete subvencije ne spremeni razmerje med odbitnim in neodbitnim DDV-jem. Financiranje poslovnih subjektov, ki hkrati opravljajo oproščeno in obdavčeno dejavnost, s subvencijami, ki niso neposredno povezane s ceno, pa od prejemnikov subvencij zahteva upoštevanje subvencij pri določitvi odbitnega deleža.

The VAT legislation does not define the concept of subsidies. The EU Court of Justice defined a subsidy as a payment in cash or in kind made in support of an undertaking other than the payment by the purchaser or consumer for the goods or services which it produces. In practice, the differentiation between real and quasi subsidies is common. Real subsidies are not subject to VAT, since they do not represent payment for goods or services. On the other hand, received quasi-subsidies are intended to cover part of the selling price of the taxable person and are therefore subject to VAT, whereby VAT becomes chargeable on the supply of goods or services to the customer, and not when receiving the subsidy. When the taxable person only performs taxed activity or exempted activity with the right to deduct (e.g. export), there is no need for an adjustment of the input VAT due to the subsidy, as the relation between the deductible and non-deductible VAT does not change. Financing taxable persons who perform both taxed and exempted activities however requires them to consider subsidies in the determination of the deductible proportion.