TFL Vsebine / Revija SIR*IUS

The VAT treatment of compensation payments

Odškodnine se z vidika DDV-ja v praksi velikokrat nedosledno obravnavajo le na podlagi poimenovanja. Za pravilno opredelitev posledic glede DDV-ja je pomembno, da se v posameznem primeru ugotovi, ali gre za obdavčljivo transakcijo ali ne. Transakcija je obdavčljiva, če med dobavo blaga oziroma opravljanjem storitev in plačilom, ki ga je davčni zavezanec dejansko prejel, obstaja neposredna zveza. Zato je treba poznati elemente obdavčljivosti, njihovo prisotnost pa preveriti v vsakem primeru posebej. Če se ugotovi, da gre za odškodnino, ki je obdavčljiva in tako predmet DDV-ja, je treba za tako transakcijo praviloma izdati račun. Kompleksnost področja se odraža v evropski sodni praksi, v kateri je precej specifičnih primerov, zato je treba biti pri njihovi uporabi v praksi previden. V prispevku so povzeta razsodila s področij pavšalnih nadomestil za škodo, plačil za dobave, ki niso prevzete oziroma koriščene, za neupravičeno porabo elektrike, čezmerno uživanje storitev in pogodbene kazni za enostransko prekinitev pogodbe. Trenutna vsebina PZDDV-ja je v delu, ki se nanaša na odškodnine, precej smela in davčne zavezance lahko odvrne od poglobljene analize vrste posamezne transakcije, ki je potrebna za pravilno obravnavo odškodnin glede DDV-ja.

The VAT treatment of compensation payments is often inconsistently carried out in practice based solely on their naming. For the correct determination of VAT consequences, it is important to determine in each case whether it is a taxable transaction or not. A transaction is taxable if there is a direct link between the supply of goods or render of services and the payment that the taxable person has actually received. For this purpose, it is necessary to be familiar with the elements of taxability and to check their presence in each case separately. The complexity of the field is reflected in ECJ cases, which cover quite specific situations, so judgments should be used cautiously in practice. The article summarizes rulings on lump sum compensations for damage, payments for supplies not taken over or used, unauthorized use of electricity, excessive use of services and contractual penalties for unilateral termination of a contract. The current content of the Regulations on the implementation of value added tax Act is quite bold in the part relating to VAT treatment of compensation payments, which could deter taxpayers from a detailed analysis of the type of individual transaction, which is necessary for the correct VAT treatment.