TFL Vsebine / Revija SIR*IUS

Internal VAT Controls with the Purchase of Services from EU and Third Countries

V prispevku je na sistematičen način prikazan proces notranjega kontroliranja pri nakupu storitev iz tujine z vidika DDV-ja. Poudarek je na ključnih področjih in ključnih vprašanjih, ki morajo biti odgovorjena za vsako transakcijo posebej, da bi tako prišli do končnega rezultata, to je do pravilno in pravočasno obračunanega DDV-ja od kupljenih storitev v tujini. Izpostavljamo, da je notranje kontrole pri DDV-ju treba vgraditi že v sam proces nabave storitev in jih dodati obstoječim notranjim kontrolam. Ni namreč dovolj, da davčne notranje kontrole izvajajo samo odgovorni za obračunavanje DDV-ja in se vgrajujejo samo v računovodske notranje kontrole. Temeljna znanja, zakonitosti in zahteve glede obračunavanja DDV-ja od nakupa storitev v tujini morajo imeti tudi odločevalci in izvajalci notranjih kontrol v nabavnem procesu, pa tudi notranji revizorji.

The present paper shows in a systematic manner the process of internal controls in case of purchase of services from abroad in terms of VAT. The emphasis is placed on the key areas and key questions, which must be answered on a transaction-by-transaction basis, all with the purpose to reach the final objective, i.e. to ensure a correctly and timely charged VAT on services purchased abroad. The paper emphasizes that internal VAT controls must be inherent to the process of purchasing the services and must be added to the existing controls. It is not sufficient that internal tax controls are only built in internal accounting controls and applied by persons responsible for charging the VAT. Fundamental knowledge, lawfulness and requirements related to the charging of VAT on the purchase of services must be acquired by all the decision makers participating in the supply process and by the operators of internal controls, and last but not least by internal auditors.