TFL Vsebine / Revija SIR*IUS

Pitfalls in calculating the deductible proportion of VAT, and noveltiesin the Rules to the VAT Act

Davčni zavezanci, ki opravljajo oproščeno ali neobdavčljivo dejavnost, se v praksi pogosto vprašajo, kako pravilno določiti odbitni delež, torej delež DDV-ja, ki se lahko odbija. Formula z upoštevanjem prometa na ravni družbe, podana v Zakonu o davku na dodano vrednost, je po navadi najenostavnejša rešitev in tudi največkrat uporabljena v praksi. Vendar pa glede na naravo dejavnosti ni uporabna za vse. Poleti 2022 je bila sprejeta novela Pravilnika o izvajanju Zakona o davku na dodano vrednost, s katero se v določenem delu spreminja izračun odbitka DDV-ja oziroma popravka odbitka DDV-ja pri osnovnih sredstvih, ki se uporabljajo za oproščeno in obdavčeno dejavnost oziroma kjer se spreminja namembnost uporabe. V prispevku so predstavljene najpomembnejše novosti s primeri, kako in kdaj izvesti popravek odbitka DDV-ja.

Taxable persons performing exempted and non-taxable activities are often faced with the challenge of how to calculate the percentage of the proportional deduction of VAT. A calculation based on the turnover, defined in the Slovenian VAT Act is in many cases the easiest and most often used in practice. But it is not always the most practical solution or even the most appropriate one. In the summer of 2022, a novel on the Rules on the Implementation of the VAT Act was adopted. It changes the method of calculating the deduction of the VAT or better to say the definition of periods for the adjustment of VAT in case of a change in circumstances important for the deduction of VAT for the capital goods used for activities with a right to deduct and activities without a right to deduct VAT. We will introduce the main novelties and state when and how to adjust the VAT in the case of a change of activities.