TFL Vsebine / Revija SIR*IUS

Current issues in the taxation of income of natural persons, tax residents of the Republic of Slovenia abroad and in the Republic of Slovenia

Decembrska davčna reforma, ki se je začela uporabljati 1. 1. 2018, v pretežnem delu posega na področje obdavčitve dohodkov delavcev, napotenih na delo v tujino. Bistvene spremembe je prinesla glede možnosti izplačevanja neobdavčenih povračil stroškov napotenim delavcem, pod določenimi pogoji dopušča možnost določitve in uveljavitve posebne davčne osnove omenjenih delavcev, delodajalcem pa določa nove, dodatne obveznosti glede poročanja posameznih prejemkov napotenih delavcev Finančni upravi RS (obrazci REK-1). Z davčnimi pravicami in obveznostmi napotenih delavcev in njihovih delodajalcev je tesno povezana tudi pravica delodajalca do izvajanja čezmejnih storitev. Gre za vprašanje obveznosti plačevanja prispevkov za socialno varnost napotenega delavca v določeni državi in s tem povezano obveznost pridobitve obrazca A1, kar od 1. 1. 2018 podrobneje ureja Zakon o izvajanju čezmejnih storitev.

The December tax reform, which has been in use since 1 January 2018, in its predominant part introduces changes in the field of taxation of income of employees posted to work abroad. The main changes were introduced with respect to the possibility of payment of non-taxable reimbursements of expenses to posted employees. Under certain conditions, it allows for the possibility of determining and enforcing a special tax base of the mentioned employees and, consequently, defining new, additional obligations for the employers concerning the reporting of individual income of the posted employees to the Slovenian tax authority (REK-1 forms). Furthermore, the employers´ rights to carry out cross-border services are closely connected with the tax rights and obligations of the posted employees and their employers. It is a question of the obligation to pay social security contributions for a posted employee in a particular country and the related obligation of acquiring the A1 form, which has since 1 January 2018 been governed by the Transnational Provision of Services Act.