TFL Vsebine / Revija SIR*IUS

Deductible proportion in the VAT system and subsequent changes of the input VAT deduction

Pravica do odbitka vstopnega DDV-ja je tesno povezana tudi s trenutkom nastanka obveznosti za obračun DDV-ja. Brez samega sistema odbitka DDV-ja pa tudi ne bi bilo mogoče vzpostaviti načela nevtralnosti. Davčni zavezanci kot kupci blaga in storitev morajo biti pri uveljavljanju pravice do odbitka pozorni in upoštevati z zakonom določena pravila. V članku zato obravnavamo trenutek nastanka pravice do odbitka DDV-ja in navajamo, kdaj lahko odbitek uveljavljamo. Zakon predpisuje tudi pogoje, ko odbitka ni mogoče uveljaviti, in opredeljuje, kolikšen delež odbitka pripada zavezancem, ki opravljajo tudi dejavnosti, za katere odbitek ni dovoljen. Prav vsi zavezanci pa morajo biti pozorni tudi na dejavnike, ki lahko pripeljejo do tega, da morajo del ali celotni DDV, ki so ga odbili, vrniti državi.

The right to deduct input VAT is closely connected to the moment when the VAT becomes chargeable. Without the system of input VAT deduction, it would not be possible to set up the principle of neutrality. Taxable persons as buyers of goods and services must consider the legal provisions when exercising the right to deduct. This article deals with the moment when the right to deduct arises and explores the situations when this right can be exercised. In case of taxable persons who also perform activities in which the deduction is not granted, the law prescribes conditions when the deduction cannot be claimed and defines the portion of deductible VAT. All taxable persons must be attentive to the factors which can lead to a situation when a part of the deducted input VAT or the entire deducted input VAT must be refunded to the fiscal authorities.