mailing leitner slovenia S t r a n /p a g e 1 Spremembe Zakona o davčnem postopku Amendments of the Tax Procedure Act S t r a n /p a g e 3 Spremembe Zakona o davku od prometa zavarovalnih poslov Amendments of the Insurance Contracts Tax Act Spremembe Zakona o davku na finančne storitve Amendments of the Financial Services Tax Act leitnerleitner aktualne davčne novosti recent tax development ST RA N 1/3 PAGE 1/3 D ECEM BER 20 14 DECE MBER 2014 I Spremembe Zakona o davčnem postopku I Amendments of the Tax Procedure Act Dne 15.12.2014 je bil v Uradnem listu RS št. 90/14 objavljen Zakon o spremembah in dopolnitvah Zakona o davčnem postopku (ZDavP-2H), ki začne veljati 1.1.2015. Pri tem so pomembne predvsem naslednje spremembe: On 15 December 2014 an amendment of the Tax Procedure Act (ZDavP-2H) was published in the Official Gazette No. 90/2014 and will enter into force on 1 January 2015. Important are especially the following changes: Izdaja računov brez uporabe računalniškega programa oz. elektronske naprave pri gotovinskem poslovanju Issue of invoices without the use of a computer programme or an electronic device in case of cash transactions Glavni cilj sprememb obstoječe ureditve gotovinskega poslovanja je omejiti možnosti zlorab pri gotovinskem poslovanju poslovnih subjektov in zmanjšati obseg sive ekonomije. Zavezanci, ki izdajajo ročno izpisane račune brez uporabe računalniškega programa oz. elektronske naprave, bodo morali po novem za izdajo ročno izpisanih računov uporabljati račune iz vezane knjige računov. Vsaka vezana knjiga bo imela enkratno serijsko številko in jo mora predhodno potrditi davčni organ. Zavezanec mora v vezani knjigi računov hraniti vse izvorne podatke in vse njihove poznejše spremembe 10 let od dneva izdaje zadnjega računa iz vezane knjige računov. Za kršitev predpisov v zvezi z izdajanjem ročno izpisanih računov je predpisana globa v razponu med 3.000 EUR in 250.000 EUR za zavezanca ter od 1.500 do 10.000 EUR za odgovorno osebo zavezanca. Uporaba vezane knjige računov bo obvezna od 31.1.2015 dalje. Podrobnejšo vsebino, obliko in način potrjevanja vezane knjige računov bo urejena v podzakonskem aktu, ki mora biti izdan najkasneje do 15.1.2015. The main purpose of the changes of the existing regulation of cash transactions is to limit possibilities for abuse and to reduce the extent of grey economy. Taxable persons that issue hand-written invoices without the use of a computer programme or an electronic device will from now on have to use invoices from a bound book of invoices in order to issue hand-written invoices. Each bound book will have a unique serial number which will have to be verified by the tax authorities beforehand. In the bound invoice book the taxable person will have to keep all the original data and any later changes of the original data 10 years from the day when the last invoice from the bound invoice book was issued. For a violation of the regulations regarding issue of handwritten invoices a fine between EUR 3,000.00 and EUR 250.00 is foreseen for taxable persons and a fine between EUR 1,500.00 and EUR 10,000.00 for the responsible person of the taxable person. Using of the bound book of invoices will be obligatory from 31 January 2015 on. More detailed contents, form and manner of verification of the bound book will be regulated with an executive regulation, which has to be issued at the latest until 15 January 2015. mailing leitner slovenia S t r a n /p a g e 1 Spremembe Zakona o davčnem postopku Amendments of the Tax Procedure Act S t r a n /p a g e 3 Spremembe Zakona o davku od prometa zavarovalnih poslov Amendments of the Insurance Contracts Tax Act Spremembe Zakona o davku na finančne storitve Amendments of the Financial Services Tax Act aktualne davčne novosti recent tax development ST RA N 2/3 PAGE 2/3 DEC EM BE R 2014 DEC EMB ER 2014 Izvajanje mednarodne pogodbe o izboljšanju spoštovanja davčnih predpisov na mednarodni ravni in izvajanju FATCA Implementation of the international agreement to improve international tax compliance and to implement FATCA Novela v ZDavP-2 dodaja novo poglavje, ki ureja izvajanje Sporazuma med Vlado RS in Vlado ZDA o izboljšanju spoštovanja davčnih predpisov na mednarodni ravni in izvajanju FATCA (v nadaljevanju: Sporazum). Sporazum je začel veljati dne 1. julija 2014. Novela v ZDavP-2 vnaša opredelitev pojmov iz Sporazuma, obveznost dolžne skrbnosti ter zbiranja in poročanja informacij, obveznost registracije na spletni strani IRS FATCA, seznam informacij, ki se poročajo, ugotavljanje okoliščin v zvezi z računi, uporabo storitev tretjih oseb kot ponudnikov storitev ter sporočanje informacij pristojnemu organu. Za finančno institucijo, rezidentko Slovenije, ki je dolžna poročati predpisane informacije, se šteje vsaka finančna institucija, ki je rezident Slovenije po ZDDPO-2, ter investicijski oziroma pokojninski sklad brez pravne osebnosti, ki je oblikovan v Sloveniji. Zavezanci za poročanje morajo zahtevane informacije sporočiti najpozneje do 31. maja tekočega leta za preteklo leto. Informacije, ki se nanašajo na koledarsko leto 2014, morajo zavezanci sporočiti pristojnemu davčnemu organu najpozneje do 30.6.2015. Za kršitev predpisov v zvezi s poročanjem informacij je predpisana globa v razponu med 1.600 EUR in 25.000 EUR za zavezanca ter od 400 do 4.000 EUR za odgovorno osebo zavezanca. A new chapter has been added into the Tax Procedure Act (ZDavP-2), which is regulating the implementation of the Agreement between the Government of the RS and the Government of the USA to Improve International Tax Compliance and to Implement FATCA (hereinafter: the Agreement). The Agreement entered into force on 1 July 2014. The amending act implements the definition of the terms from the Agreement, the duty of due diligence and of collecting and reporting information, the duty of registration on the website of IRS FATCA, a list of information that is to be reported, determining circumstances in connection with the invoices, use of services of third persons as service providers and reporting of information to the competent authorities. A resident financial institution which is obliged to report the prescribed information is deemed to be every financial institution which is a resident of Slovenia according to CIT-Act (ZDDPO-2) and investment or pension fund without a legal personality which has been formed in Slovenia. The persons obliged for reporting must report the required information at the latest to 31 March of the current year for the previous year. The information related to the calendar year 2014 has to be reported to the competent tax authority until 30 June 2015 at the latest. For a violation of the regulations regarding the reporting a fine between EUR 1,600.00 and EUR 25,000.00 is foreseen for the taxable person and a fine between EUR 400.00 and EUR 4,000.00 for the responsible person of the taxable person. Elektronsko vročanje prek portala eDavki Electronic service through the portal eDavki (eTax) Od 1.1.2016 dalje bo davčni organ pravnim osebam in posameznikom, ki From 1 January 2016 on, the tax authorities will serve all documents to legal leitnerleitner mailing leitner slovenia aktualne davčne novosti STRAN 3/3 recent tax development DECEMBER 2014 PAG E 3/3 D ECEM BER 20 14 samostojno opravljajo dejavnost, vročal dokumente preko informacijskega sistema Finančne uprave Republike Slovenije (portal eDavki). Za fizične osebe brez dejavnosti pa bo sistem vročanja dokumentov preko portala eDavki uporabljiv le, če se bodo prijavili v sistem elektronskega vročanja. persons and natural persons who are carrying out an activity through the information system of the Financial Administration of RS (portal eDavki). For natural persons who are not carrying out an activity the system of service through the portal eDavki will be used only if they will register for it. Spremembe Zakona o davku od prometa zavarovalnih poslov II Spremembe Zakona o davku od prometa zavarovalnih poslov II Amendments of the Insurance Contracts Tax Act Davčna stopnja davka od prometa zavarovalnih poslov se s 1.1.2015 zvišuje iz obstoječih 6,5% na 8,5%. Na novo so določene tudi globe za kršitve, in sicer v razponu med 4.000 EUR in 125.000 EUR za zavezanca ter od 800 do 4.000 EUR za odgovorno osebo zavezanca. The tax rate of the insurance contracts tax will be raised from the existing 6.5% to 8.5% as of 1 January 2015. Also fines for violations are changing and will amount to between EUR 4,000.00 and EUR 125,000.00 for the taxable person and between EUR 800.00 to EUR 4,000.00 for the responsible person of the taxable person. III Spremembe Zakona o davku na finančne storitve III Amendments of the Financial Services Tax Act Davčna stopnja davka na finančne storitve se s 1.1.2015 zvišuje iz obstoječih 6,5% na 8,5%. Na novo so določene tudi globe za kršitve, in sicer v razponu med 1.200 EUR in 125.000 EUR za zavezanca ter od 200 do 4.100 EUR za odgovorno osebo zavezanca. The tax rate of the Financial Services Tax will be raised from the existing 6.5% to 8.5% with 1 January 2015. Also fines for violations are changing and will amount to between EUR 1,200.00 and EUR 125,000.00 for the taxable person and between EUR 200.00 to EUR 4,100.00 for the responsible person of the taxable person. Za nadaljnje informacije se obrnite na: For further information please contact: S t r a n /p a g e 1 Spremembe Zakona o davčnem postopku Amendments of the Tax Procedure Act S t r a n /p a g e 3 Spremembe Zakona o davku na finančne storitve Amendments of the Financial Services Tax Act leitnerleitner beograd bratislava brno bucures˛ti budapest linz ljubljana praha salzburg sarajevo sofia warszawa wien zagreb zürich Amendments of the Insurance Contracts Tax Act 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 Vsi podatki v tem informacijskem biltenu so informativnega značaja in 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 all information in this newsletter are meant as first information, which do not mean a part of legal or tax consultancy and this information cannot replace this consultancy; every responsibility is therefore excluded.