Economic and legal aspects of the taxation of electronically supplied services in slovenia and abroad

Pred leti so bile elektronsko opravljene storitve omejene na razmeroma ozek krog zavezancev, predvsem je šlo za velike multinacionalke in državne monopole, danes pa temu ni več tako. Razvoj sodobnih tehnologij, visoka dostopnost spleta ter vse večja pripravljenost potrošnikov za nakup blaga in storitev preko tega omogočajo vstop na mednarodni trg tudi mikro, majhnim in srednje velikim podjetjem. Splet je namreč orodje, ki jim omogoča, da z razmeroma nizkimi stroški dosežejo svoje potencialne kupce na globalni ravni. V magistrskem delu govorimo o pravno-ekonomskih vidikih obdavčitve elektronskih storitev. Predstavljamo novosti oz. spremembe zakonodaje, ki so v povezavi z obdavčitvijo elektronskih storitev začele veljati s 1. januarjem 2015, ter posledice teh sprememb v praksi. Podrobno predstavljamo posebno ureditev, sistem mini VEM, ki se je uveljavil s 1. januarjem 2015, ter prikažemo praktični primer oddaje posebnega obračuna DDV preko portala eDavki. V nadaljevanju primerjamo obravnavo elektronskih storitev glede na sedež in status prejemnika na primerih slovenskega in britanskega podjetja ter se dotaknemo brexita in njegovega vpliva na opravljanje elektronskih storitev. Posebno poglavje smo posvetili problematiki na področju elektronskih storitev, predvsem na podlagi sodb Sodišča EU, predstavili pa smo tudi ključne smernice Evropske komisije v zvezi z modernizacijo obstoječega sistema DDV v EU in do sedaj sprejete spremembe zakonodaje za naslednja tri leta ter pričakovane posledice njihovega sprejetja. Dotaknili smo se še vprašanja, zakaj se multinacionalke raje odločajo za odpiranje podjetij v tujini, predvsem na Irskem, in ne v Sloveniji, ter podajamo predloge, s katerimi bi lahko področje obdavčitve elektronskih storitev še izboljšali.Until recently, electronically supplied services were limited to relatively few taxpayers, especially large multinational corporations and state monopoly. Nowdays, the development of modern technologies, high accessibility to the internet and the increasing willingness of consumers to buy goods and services online enable micro, small and medium-sized enterprises to enter the international market. By using the web, they reach their potential customers globally at relatively low cost. The following master\u27s thesis deals with legal and economic aspects of electronic services taxation. We introduce the novelties and/or legislative changes regarding electronic services taxation from January 1, 2015, and the consequences of these changes in practice. In details, the special arrangement of mini VEM (Mini One Stop Shop) is described (it officially started on January 1, 2015), and a practical execution of special VAT settlement through the eDavki state tax portal is performed. Further on, we compare the treatment of electronic services according to the location and status of the recipient in the case of a Slovenian and a British company. We also include the influence of Brexit as well as its impact on the provision of electronic services. In a whole chapter, we introduced the issues related to electronic services, mainly on the basis of the EU Court of Justice judgments. We also presented the key guidelines of the European Commission regarding modernization of the existing VAT system in the EU and the amendments ratified so far in the next three years as well as the expected consequences of such adoption. We wondered why multinationals prefer to run their businesses primarily in Ireland rather than in Slovenia. Finally, some further improvements of electronic services taxation are suggested