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mailing leitner
slovenia
S t r a n /p a g e 1
Ustavno sodišče razveljavilo
Zakon o davku na
nepremičnine
Constitutional Court repeals
the Real Estate Tax
Poostritev omejitve
gotovinskega poslovanja
Tightening of restrictions on
cash transactions
S t r a n /p a g e 2
Po novem daljši rok za
poročanje o neobdavčenih
povračilih stroškov
zaposlenim
Longer period for reporting of
tax-free reimbursement of
costs to employees
Nova Uredba o določitvi kvote
za zaposlovanje invalidov
New Decree establishing
employment quota for
persons with disabilities
leitnerleitner
aktualne davčne
novosti
recent
tax development
ST RA N 1/4
PAG E 1/4
APRI L 2 014
APRI L 2 014
I Ustavno sodišče razveljavilo Zakon
o davku na nepremičnine
I Constitutional Court repeals the Real
Estate Tax
Kot smo vas januarja 2014 že obvestili, je
bil v Sloveniji sprejet nov Zakon o davku
na nepremičnine, ki je začel veljati s
1.1.2014. Zoper zakon je bilo vloženih
nekaj ustavnih pobud. 28. marca 2014
je Ustavno sodišče odločilo, da se Zakon
o davku na nepremičnine razveljavi.
To pomeni, da so še naprej v veljavi davki
oziroma druge dajatve, ki bi jih naj davek
na nepremičnine nadomestil, in sicer:
As we already informed you in January
2014, a new real estate tax was
introduced in Slovenia effective as from
1/1/2014. Subsequently, some requests
for a review of the constitutionality were
filed against the Real Estate Tax Act. The
Constitutional Court ruled on 28 March
2014 that the Act is to be repealed. This
means that taxes and duties that the real
estate tax was to replace, will continue to
apply. This includes:
¬ davek od premoženja,
¬ davek na nepremično premoženje
večje vrednosti,
¬ nadomestilo za uporabo stavbnih
zemljišč,
¬ pristojbino za vzdrževanje gozdnih
cest.
¬ Property Tax;
¬ Tax on real estate of a greater value;
Davčni zavezanci lahko verjetno v
kratkem pričakujemo odmerne odločbe
izdane v skladu s starimi predpisi.
The assessment decisions issued under
the old rules are expected to be issued
soon.
II Poostritev omejitve gotovinskega
poslovanja
II Tightening of restrictions on cash
transactions
S 1.4.2014 je stopila v veljavo novela
Zakona o preprečevanju pranja denarja
in financiranja terorizma (ZPPDFT-C), ki
razširja omejitev gotovinskega poslovanja
tudi na osebe, ki opravljajo storitve, in
znižuje višino dovoljenega gotovinskega
plačila.
On April 1 2014 an Amendment to the
Prevention of Money Laundering and
Terrorist Financing Act (ZPPDFT-C)
enters into force, extending the restriction
on cash transactions also to persons
providing services, and reducing the
amount of allowable cash payment.
Z novelo se je višina dovoljenega
gotovinskega plačila znižala iz 15.000 na
5.000 eurov. Tako osebe, ki opravljajo
dejavnost prodaje blaga ali opravljajo
storitve v Republiki Sloveniji, ne smejo
sprejeti plačila v gotovini, če to plačilo
presega vrednost 5.000 eurov.
With the amendment the amount of
allowable cash payment has been
decreased from EUR 15,000.00 to
EUR 5,000.00. Thus, persons engaged in
selling goods or providing services in
the Republic of Slovenia are not allowed
to accept payment in cash, if the
payment exceeds the value of
EUR 5,000.00.
¬ Tax on use of construction land;
¬ Tax on use of forest roads.
mailing leitner
slovenia
S t r a n /p a g e 1
Ustavno sodišče razveljavilo
Zakon o davku na
nepremičnine
Constitutional Court repeals
the Real Estate Tax
Poostritev omejitve
gotovinskega poslovanja
Tightening of restrictions on
cash transactions
S t r a n /p a g e 2
Po novem daljši rok za
poročanje o neobdavčenih
povračilih stroškov
zaposlenim
Longer period for reporting
of tax-free reimbursement of
costs to employees
Nova Uredba o določitvi
kvote za zaposlovanje
invalidov
New Decree establishing
employment quota for
persons with disabilities
leitnerleitner
aktualne davčne
novosti
recent
tax development
ST RA N 2/4
PAG E 2/4
A PRIL 20 14
APR IL 2 014
III Po novem daljši rok za poročanje o
neobdavčenih povračilih stroškov
zaposlenim
III Longer period for reporting of taxfree reimbursement of costs to
employees
S 1.4.2014 začne veljati daljši rok za
poročanje o neobdavčenih povračilih
stroškov zaposlenim, ki so izplačana
samostojno in ne skupaj s plačo.
Izplačevalec, ki šteje za plačnika davka, je
po novem davčni upravi dolžan predložiti
podatke o samostojno izplačanih
neobdavčenih povračilih stroškov
zaposlenim najkasneje zadnji dan
meseca, ki sledi mesecu, v katerem
so bila ta povračila izplačana. Skrajni
rok za poročanje o izplačanih povračilih
stroškov v aprilu 2014 bo tako zadnji
dan v maju 2014. Po javno objavljenem
stališču Davčne uprave, se lahko o
samostojno izplačanih povračilih stroškov
poroča skupaj s plačo, če so bila ta v
posameznem mesecu izplačana pred
izplačilom plač.
As of 1 April 2014 a new longer period for
the reporting of tax-free reimbursement
of expenses to employees, paid
separately and not together with the
salary, is applicable. A payer of such
costs who is considered as person
liable to calculate and pay the tax to
the tax administration in Slovenia is now
obliged to report to the tax administration
about independently paid tax-free
reimbursements to employees until the
last day of the month following the
month in which the reimbursement
was paid. The deadline for reporting the
reimbursement of expenses paid in April
2014 is thus the last day of May 2014.
Based on a published statement of the
Tax Administration, independently paid
reimbursement of expenses may be
reported along with the salary, if they
were paid prior to the payment of salary
in an individual month.
IV Nova Uredba o določitvi kvote za
zaposlovanje invalidov
IV New Decree establishing
employment quota for persons
with disabilities
V Uradnem listu RS z dne 28.3.2014 je
bila objavljena nova Uredba o določitvi
kvote za zaposlovanje invalidov, ki je
stopila v veljavo s 1.4.2014.
In the Official Gazette of RS from
28 March 2014 a new Decree establishing
employment quota for persons with
disabilities was published, with effect
as of 1 April 2014.
Nekatere izmed glavnih novosti:
¬ Izrecno je navedena obveznost
spremljanja mesečne obveznosti
za plačilo prispevka s strani
delodajalcev, ki so zavezani h kvoti.
Informacije so dostopne na spletnem
mestu Javnega jamstvenega,
preživninskega in invalidskega
sklada Republike Slovenije
(v nadaljevanju Sklad),
Some of the main novelties:
¬ The employers who are bound by
quota are expressly obliged to
monitor the monthly obligation for
the payment of the contribution.
Information is available on the website
of the Public Guarantee, Maintenance
and Disability Fund of the Republic of
Slovenia (hereinafter: Fund),
mailing leitner
slovenia
S t r a n /p a g e 1
Ustavno sodišče razveljavilo
Zakon o davku na
nepremičnine
Constitutional Court repeals
the Real Estate Tax
Poostritev omejitve
gotovinskega poslovanja
Tightening of restrictions on
cash transactions
S t r a n /p a g e 2
Po novem daljši rok za
poročanje o neobdavčenih
povračilih stroškov
zaposlenim
Longer period for reporting
of tax-free reimbursement of
costs to employees
Nova Uredba o določitvi
kvote za zaposlovanje
invalidov
New Decree establishing
employment quota for
persons with disabilities
aktualne davčne
novosti
recent
tax development
ST RA N 3/4
PAGE 3/4
A PRI L 2 014
¬ Delodajalec, ki ne izpolni kvote,
mora prispevek za vzpodbujanje
zaposlovanja invalidov plačati do
vključno zadnjega dne v mesecu za
pretekli mesec, in ne več ob izplačilu
plač,
¬ Usklajevanje morebitnih razlik glede
števila vseh zaposlenih in števila
zaposlenih invalidov med podatki
delodajalca in podatki v uradnih
evidencah ZZZS bo možno najpozneje
do petnajstega v mesecu za pretekli
mesec. Po izdaji opomina zaradi
odmere neplačanega prispevka
dokazovanje napak v uradni evidenci
za nazaj ne bo več mogoče.
¬ V zvezi z uveljavljanjem naslednjih
pravic iz uredbe:
¬ nagrada za preseganje kvote,
¬ oprostitve plačila prispevkov,
¬ nadomestne izpolnitve kvote,
¬ izplačila nagrade za preseganje
kvote in
¬ izplačila subvencij plač za invalide
sklad posluje s strankami izključno
elektronsko prek sistema
SVZI.net.
¬ nagrada za preseganje kvote se zniža
iz 25 na 20 odstotkov minimalne
plače,
¬ V primeru uveljavljanja nagrade za
preseganje kvote, se nagrada po
novem ne izplača avtomatično po
izdani odločbi, ampak šele na podlagi
zahtevka delodajalca,
leitnerleitner
APRI L 2014
¬ An employer who fails to comply with
the quota must pay the contribution
for promotion of employment of
persons with disabilities until
including the last day of the month
for the preceding month, and not any
more with the salaries pay-out,
¬ Adjustment of eventual differences
regarding the number of all
employees and the number of
employed persons with disabilities
between the employer’s data and
the data in official records of Health
Insurance Institute of Slovenia (ZZZS)
will be possible until the 15th of the
month for the preceding month at
the latest. After the issue of reminder
for the unpaid contributions, it will no
longer be possible to claim errors in
official records ,
¬ In relation to exercising the following
rights under the Regulation:
¬ reward for exceeding the quota,
¬ exemptions of payment of
contributions,
¬ substitutional fulfilment of quota,
¬ payment of reward for exceeding
the quota, and
¬ payment of wage subsidies for
disabled persons, the Fund
operates with the concerned parties
exclusively electronically through
SVZI.net;
¬ reward for exceeding the quota has
been decreased from 25 to 20 per
cent of the minimal salary,
¬ in case of exercising the right to
reward for exceeding the quota,
the reward is now not paid out
automatically after issue of the
decision anymore, but only based on
a claim of the employer,
mailing leitner
slovenia
aktualne davčne
novosti
STRAN 4/4
recent
tax development
APRIL 2014
PAG E 4/4
¬ Posredni proračunski uporabniki ne
morejo več uveljavljati nagrade za
preseganje kvote.
¬ Aid for self-employed disabled
persons in agriculture who do
not pay salary to themselves has
been regulated in more detail –
“de minimis” aid,
¬ Indirect budget users can no longer
claim the reward for exceeding the
quota.
Za nadaljnje informacije se obrnite na:
For further information please contact:
¬ Podrobneje je urejena pomoč
samozaposlenim invalidom v
kmetijstvu, ki si ne izplačujejo
plače - pomoč po pravilu "de minimis";
S t ra n /p a ge 1
Ustavno sodišče razveljavilo
Zakon o davku na
nepremičnine
APRI L 2 014
Constitutional Court repeals
the Real Estate Tax
Poostritev omejitve
gotovinskega poslovanja
Tightening of restrictions on
cash transactions
S t r a n /p a g e 2
Po novem daljši rok za
poročanje o neobdavčenih
povračilih stroškov
zaposlenim
Longer period for reporting
of tax-free reimbursement of
costs to employees
LJUBLJana
Karmen Demšar
T +386 1 563 67-52
E karmen.demsar@
leitnerleitner.si
LInZ
Christian Huber
T +43 732 70 93-200
E christian.huber@
leitnerleitner.com
rosana Dražnik
T +386 1 563 67-60
E rosana.draznik@
leitnerleitner.si
Maria Schlagnitweit
T +43 732 70 93-265
E maria.schlagnitweit@
leitnerleitner.com
IZDaJateLJ/pUBLISHer
Leitner + Leitner d.o.o.
Davčno svetovanje
Dunajska cesta 159
SI 1000 Ljubljana
t +386 1 563 67-50
F +386 1 563 67-89
e [email protected]
www.leitnerleitner.com
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ne predstavljajo pravnih ali davčnih
nasvetov, zato ne morejo veljati kot
nadomestilo le-teh; vsakršne
zagotovilo in jamstvo je izključeno.
VIenna
gregor Zorman
T +43 1 718 98 90-509
E gregor.zorman@
leitnerleitner.com
Nova Uredba o določitvi
kvote za zaposlovanje
invalidov
New Decree establishing
employment quota for
persons with disabilities
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