TFL Vsebine / Revija SIR*IUS

Accounting and tax issues with respect to investments in research and development

V svetu je vse večji poudarek na inovacijski dejavnosti ter raziskavah in razvoju, saj je to gibalo gospodarstva. Država mora skrbeti za spodbudno gospodarsko okolje, ki bo hkrati tudi privlačno za tuje investitorje. Z zadnjo spremembo ZDDPO-2 iz leta 2012 je bila davčna spodbuda v obliki olajšave povečana, in sicer se je davčna olajšava za vlaganja v raziskave in razvoj povišala s 40 % na 100 % investiranega zneska v raziskave in razvoj. MRS 38 in SRS 2 pri opredeljevanju neopredmetenega sredstva ločujeta fazo raziskav in fazo razvoja. V fazi raziskav se pripoznajo odhodki, ki nastanejo, medtem ko se neopredmeteno sredstvo lahko pripozna le v fazi razvoja ob izpolnitvi določenih pogojev. Pri uveljavljanju davčne olajšave pa ZDDPO-2 ne ločuje med odhodki za raziskave in investiranimi sredstvi za razvoj. Osnovno merilo za razločevanje raziskav in razvoja od z njima povezanih dejavnosti je, da mora biti v raziskavah in razvoju prisotna pomembna sestavina novosti in razreševanja znanstvene oziroma tehnološke nejasnosti. Davčni zavezanec mora imeti poslovni načrt, ki opredeljuje projekte raziskav in razvoja, za uveljavljanje olajšave v davčnem obdobju je obvezna izpolnitev ustreznega obrazca k davčnemu obračunu davka od dohodkov pravnih oseb. V prilogi morajo biti prikazani posebej podatki o stroških vlaganj v notranje raziskovalne in razvojne dejavnosti zavezanca ter o stroških za nakup raziskovalnih in razvojnih storitev. Neizkoriščen del olajšave se lahko prenese v naslednjih pet davčnih obdobij.

An ever greater emphasis is placed on innovation activities and research and development, as they are the economic drivers. The Government shall provide an encouraging economic environment which will at the same time be attractive to foreign investors. With the most recent amendments to the Corporate income Tax Act (CITA-2), which have been in force since 2012, an investment tax incentive was increased: the tax allowance for investment into research and development increased from previous 40% to 100% of the amount invested into research and development. When identifying an intangible asset, IAS 38 and SAS 2 separate the phase of research and the phase of development. While incurred expenses are recognized in the research phase, an intangible asset may only be recognized in the phase of development, provided that certain conditions are met. However, the tax allowance under CITA-2 makes no distinction between expenses for research and assets invested in development. The basic measure for distinguishing research and development from activities related to them is the request that research and development contain an important element of novelty and resolve some scientific or technological uncertainty. A taxpayer must have a business plan which defines projects of research and development and, to use the tax allowance in a tax period, only the relevant form attached to the income tax return has to be filled in. The attached form must separately present data on investment expenses for internal research and development activities of the taxpayer and expenses for the purchase of research and development services. The unused portion of the tax allowance may be carried forward to the next five tax periods.