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S t r a n /p a g e 1
ZUJF-C uvaja spremembe
na področju študentskega in
dijaškega dela
The Fiscal Balance Act introduces changes in the field of
student work
S t r a n /p a g e 2
Sprememba Pravilnika o
izvajanju ZDDV-1
Amendments of the Rules on
the Implementation of the VAT
Act
S t r a n /p a g e 3
Spodbuda za zaposlovanje
mlajših brezposelnih oseb
tudi v letu 2015
Incentive for employment of
young unemployed persons
also in 2015
Revalorizacija zneskov za
odmero davka od premoženja
Revalorization of the amounts
for assessment of property
tax
S t r a n /p a g e 4
Dodatna DDV administracija
na Madžarskem
aktualne davčne
novosti
recent
tax development
ST RA N 1/4
PAGE 1/4
JA NUAR 20 15
I ZUJF-C uvaja spremembe na področju
študentskega in dijaškega dela
I The Fiscal Balance Act introduces
changes in the field of student work
V Uradnem listu št. 95/2014 je bila
objavljena novela Zakona za
uravnoteženje javnih financ (ZUJF-C),
ki uvaja spremembe v zvezi s študentskim
in dijaškim delom (v nadaljevanju:
študentsko delo). Spremembe bodo v
uporabi od 1. februarja 2015 dalje in jih
povzemamo v nadaljevanju:
In the Official Gazette No. 95/2014 the
Act Amending The Fiscal Balance Act
was published, which introduces changes
in connection with work of students and
pupils (hereinafter: student work).
The amendments will be in use after
1 February 2015 and are summarized
below:
1 Določena je najnižja bruto urna
postavka za študentsko delo v višini
4,50 EUR (3,8 EUR neto).
1 The lowest gross hourly rate for student work is EUR 4.50 (EUR 3.8 net).
2 Začasno in občasno delo dijakov in
študentov bo po novem vključeno v
pokojninsko in invalidsko ter
zdravstveno zavarovanje. Tako bo
za študentsko delo treba plačevati
naslednje zneske prispevkov:
2 Temporary and periodical work of
students and pupils is included into
the pension and disability insurance
and health insurance. The amounts of
social security contribution which will
have to be paid for the student work
are:
¬ od bruto zneska na napotnici
prispevek za pokojninsko in invalidsko
zavarovanje dijaka oz. študenta v višini
15,5 %,
¬ na bruto znesek na napotnici bodo
delodajalci plačali še dodatnih
33,74 % dajatev, kar je 4,17 % več
kot sedaj (29,58 %). Po 1.1.2016 pa se
bo ta odstotek zmanjšal na 27,34 %.
Dajatve so naslednje:
¬ contribution for pension and disability
insurance in the amount of 15.5 %
from the gross amount on the student
work referral document,
¬ employers will have to pay an
additional contribution of 33.74 % on
the gross amount on the student work
referral document, which is 4.17 %
more than now (29.58 %). After
1 January 2016 this percentage is
going to decrease on 27.34 %. The
contributions are:
Increasing VAT administration
in Hungary
¬
¬
¬
leitnerleitner
JANUA RY 2015
prispevek za pokojninsko in
invalidsko zavarovanje v višini
8,85 %
prispevek za zdravstveno
zavarovanje 6,36 %,
prispevek za poškodbe pri
delu in poklicne bolezni v
višini 0,53 %,
¬
contribution for pension and
disability insurance 8.85 %,
¬
contribution for health
insurance 6.36 %,
contribution for accidents at
work and occupational
diseases 0,53 %,
¬
mailing leitner
slovenia
aktualne davčne
novosti
recent
tax development
ST RA N 2/4
PAGE 2/4
¬
S t r a n /p a g e 1
ZUJF-C uvaja spremembe
na področju študentskega in
dijaškega dela
The Fiscal Balance Act introduces changes in the field of
student work
JA NUAR 20 15
koncesijska dajatev v višini
16,00 % (po 1.1.2016 9,59 %) in dodatna
koncesijska dajatev v višini
2,00 %.
¬
JA NUARY 2015
concession fee 16 % (after 1
January 2016 – 9.59 %) and
additional concession fee
2 %.
Obračun in odvajanje prispevkov bo še
naprej izvajal študentski servis.
The calculation and the payment of the
contributions is still going to be done the
student work service.
II Sprememba Pravilnika o izvajanju
ZDDV-1
II Amendments of the Rules on the
Implementation of the VAT Act
Pravilnik o spremembah in dopolnitvah
Pravilnika o izvajanju Zakona o davku na
dodano vrednost (Uradni list RS, št.
95/14, 29.12.2014) uvaja nekaj manjših
sprememb ter podrobneje določa pravila
glede prijave in uporabe t.i. ureditve mini
VEM in poenostavljenega postopka v
primeru opravljanja storitev
mednarodnega občasnega cestnega
prevoza potnikov.
The Rules Amending the Rules on the
Implementation of the VAT Act (Official
Gazette RS, no. 95/14, 29 Dec 2014)
introduce some minor changes and some
more specifies rules regarding the
registration and application of the MOSS
and simplified procedure for occasional
international road transport of
passengers.
Opravljanje telekomunikacijskih storitev, storitev oddajanja ter elektronskih
storitev
Supply of telecommunication, television,
radio broadcasting and electronic
services
Določena so podrobnejša pravila, kako je
potrebno predložiti izjavo. Prijavo davčni
zavezanci predložijo v elektronski obliki
preko sistema eDavki, prav tako tudi
posebni obračun DDV.
Specific rules about applying for the
MOSS scheme are defined. Taxable
persons submit the application in
electronic form in the eTaxes system,
and also the special VAT returns have to
be submitted electronically.
Če zavezanec za opravljeno storitev
izstavi račun v drugi valuti, pri preračunu
vrednosti v EUR uporabi menjalni tečaj
ECB, ki je objavljen na zadnji dan
obračunskega obdobja, ali če na ta dan ni
objave, prvi naslednji objavljeni tečaj.
If the invoice is issued in foreign currency,
the amount in EUR should be calculated
using the exchange rate of the ECB,
published on the last day of the period.
If on that day the exchange rate is not
available, the first next published
exchange rate should be used.
S t r a n /p a g e 2
Sprememba Pravilnika o
izvajanju ZDDV-1
Amendments of the Rules on
the Implementation of the
VAT Act
S t r a n /p a g e 3
Spodbuda za zaposlovanje
mlajših brezposelnih oseb
tudi v letu 2015
Incentive for employment of
young unemployed persons
also in 2015
Revalorizacija zneskov za
odmero davka od premoženja
Revalorization of the amounts
for assessment of property
tax
S t r a n /p a g e 4
Dodatna DDV administracija
na Madžarskem
Increasing VAT administration
in Hungary
leitnerleitner
mailing leitner
slovenia
S t r a n /p a g e 1
ZUJF-C uvaja spremembe
na področju študentskega in
dijaškega dela
The Fiscal Balance Act introduces changes in the field of
student work
S t r a n /p a g e 2
aktualne davčne
novosti
recent
tax development
ST RA N 3/4
PAGE 3/4
JA NUAR 20 15
JANUARY 2015
Posebna ureditev za opravljanje storitev
mednarodnega občasnega cestnega
prevoza potnikov
Special scheme for occasional
international road transport of
passengers
Prevozniki, ki bodo s 1.4.2015 uporabljali
posebno ureditev za opravljanje storitev
mednarodnega občasnega cestnega
prevoza potnikov, bodo morali za davčno
obdobje sami ugotoviti davčno obveznost
in jo izkazati v obračunu DDV, in sicer na
obrazcu DDV-O-OP.
Carriers of passengers who will from
1 April 2015 on apply for the special
scheme for occasional international road
transport of passengers, will report their
tax liability in a special annual VAT return
on form DDV-O-OP.
III Spodbuda za zaposlovanje mlajših
brezposelnih oseb tudi v letu 2015
III Incentive for employment of young
unemployed persons also in 2015
V Uradnem listu št. 95/2014 je bila
objavljena novela Zakona o interventnih
ukrepih na področ-ju trga dela in
starševskega varstva (ZIUPTDSV-A), s
katero se podaljšuje ukrep spodbude za
zaposlovanje mlajših brezposelnih oseb
še za eno leto.
In the Official Gazette No. 95/2014 an
amendment of the Act on Emergency
Measures in the Field of Labour Market
and Parental Care (ZIUPTDSV-A) was
published, which is extending the
measure of incentive for employment of
young unemployed persons for another
year.
Delodajalec, ki torej do 31. decembra
2015 sklene pogodbo o zaposlitvi za
nedoločen čas z brezposelno osebo,
mlajšo od 30 let, ki je najmanj tri mesece
pred sklenitvijo pogodbe o zapos-litvi
za nedoločen čas prijavljena v evidenci
brezposelnih oseb, je za prvih 24 mesecev
zaposlit-ve oproščen plačila prispevkov
delodajalca za socialna zavarovanja.
An employer who concludes an
employment contract for indefinite period
until December 31 2015 with a person
younger than 30 years who was
registered as unemployed for at least 3
months prior to concluding this contract,
is exempted from payment of social
contributions due by the employer for
the first 24 months of the employment.
IV Revalorizacija zneskov za odmero
davka od premoženja
IV Revalorization of the amounts for
assessment of property tax
Z dnem 29.12.2014 so bili v Uradnem listu
95/2014 objavljeni revalorizirani zneski
za odmero davka od premoženja za leto
2015 v Pravilniku o valorizaciji zneskov
za odmero davkov po zakonu o davkih
občanov. Zneski v lestvici, od katerih
se odmerja davek od premoženja, so se
dvignili za 0,3 odstotka.
On December 29 2014, the revalorized
amounts for assessment of property tax
for 2015 were published in the Official
Journal of RS, in the Rules On The
Valuation Of Tax Assessment Amounts
According to the Civil Tax Act. The
amounts on the scale from which the
property tax is assessed have been
increased by 0,3 per cent.
Sprememba Pravilnika o
izvajanju ZDDV-1
Amendments of the Rules on
the Implementation of the VAT
Act
S t r a n /p a g e 3
Spodbuda za zaposlovanje
mlajših brezposelnih oseb
tudi v letu 2015
Incentive for employment of
young unemployed persons
also in 2015
Revalorizacija zneskov za
odmero davka od premoženja
Revalorization of the
amounts for assessment
of property tax
S t r a n /p a g e 4
Dodatna DDV administracija
na Madžarskem
Increasing VAT administration
in Hungary
leitnerleitner
mailing leitner
slovenia
aktualne davčne
novosti
STRAN 4/4
S t r a n /p a g e 1
ZUJF-C uvaja spremembe
na področju študentskega in
dijaškega dela
The Fiscal Balance Act introduces changes in the field of
student work
S t r a n /p a g e 2
Sprememba Pravilnika o
izvajanju ZDDV-1
Amendments of the Rules on
the Implementation of the VAT
Act
S t r a n /p a g e 3
Spodbuda za zaposlovanje
mlajših brezposelnih oseb
tudi v letu 2015
Incentive for employment of
young unemployed persons
also in 2015
Revalorizacija zneskov za
odmero davka od premoženja
Revalorization of the
amounts for assessment
of property tax
S t r a n /p a g e 4
recent
tax development
JANUAR 2015
PAG E 4/4
JANUARY 2015
V Dodatna DDV administracija na
Madžarskem
V Increasing VAT administration in
Hungary
Od januarja 2015 je madžarska davčna
uprava uvedla Elektronski nadzorni
sistem za tovorni promet (EKAER) z
namenom nadzora transporta blaga.
Sistem je namenjen preprečevanju zlorab
na področju DDV, tako da zagotavlja, da ni
premikov blaga na Madžarskem ozemlju
brez vednosti davčne uprave. Vsi prevozi
blaga s tovornimi vozili morajo biti
poročani vnaprej, kar davčnim
zavezancem, ki so registrirani za DDV na
Madžarskem, prinaša precejšnje
administrativno breme. Posledica
neupoštevanja obveze poročanja je, da
bo neprijavljeno blago avtomatsko štelo
za blago neznanega izvora, možna pa je
tudi denarna kazen v višini 40 % vrednosti
blaga.
From January 2015, the Electronic Road
Freight Control System (EKAER) has been
launched in Hungary to monitor the
transportation of goods. The system is
designed to prevent VAT frauds by
ensuring that in specific activities no
commodity movement takes place
without the knowledge of the Tax
Administration. The EKAER-System
requires that truck-transported goods
are reported in advance, so VATregistered companies in Hungary are
facing additional administrative burdens.
Unreported goods will be automatically
classified as having no certificate of origin
and a default penalty of up to 40 % may
be levied on them.
Za nadaljnje informacije se obrnite na:
For further information please contact:
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
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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
Dodatna DDV administracija
na Madžarskem
Increasing VAT
administration in
Hungary
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