TFL Vsebine / Revija SIR*IUS

Motor vehicle tax and VAT for vehicles acquired from EU and third countries

V zakonodaji o DDV-ju so posebnosti, ki jih je treba upoštevati pri transakcijah z motornimi vozili. V prispevku predstavimo ureditev pridobitve in uvoza rabljenih motornih vozil v Slovenijo. Opišemo dejavnike za pravilno obdavčitev z DDV-jem ob pridobitvi vozila. Posebna pozornost je potrebna tudi zaradi razlik med obdavčitvijo vozil v različnih državah članicah. Na kratko je predstavljena tudi obveznost za davek na motorna vozila, predvsem s postopkovnega vidika in vidika napovedi. Ključno vprašanje, ki ga izpostavimo, je, ali je DMV transakcijski ali registracijski davek. Obravnavamo pa tudi vprašanja, ki se s tem v zvezi pojavljajo v praksi.

VAT legislation contains some special provisions for transactions with motor vehicles. In this article, we will focus on VAT treatments of used vehicles when acquired from the EU or imported from third countries. We will present factoRS taxable peRSons must be aware of when determining the correct VAT treatment of acquired vehicles. Additional focus is needed due to differences in EU countries regarding the VAT treatment of vehicles. In addition, key points of motor vehicle tax in Slovenia will be presented in the article. The main issue presented is the question whether the Slovenian motor vehicle tax is a registration tax or a transactional tax. In relation to that, there are some open issues in the law itself and also in the practice of tax authorities.