NEWS ANALYSIS OF TAXATION OF SERVICES WITH VALUE-ADDED TAX IN 2010, THE CORRELATION WITH CURRENT SOLUTIONS

S 01.01.2010 je začela veljati sprememba zakona o davku na dodano vrednost, ki se nanaša na nove rešitve v zvezi z obdavčevanjem storitev in vračilom DDV zavezancem s sedežem v drugih državah članicah EU, ter uvaja nove ukrepe na področju boja proti davčnim goljufijam. V novem zakonu, ki velja od 01.01.2010 je povsem na novo določen postopek uveljavljanja vračila DDV v drugi državi članici za davčnega zavezanca s sedežem v Sloveniji. Glavni cilj zakona je, da se zmanjšajo administrativni stroški davčnim zavezancem, ki nimajo sedeža v državi članici v kateri so nabavljali blago oziroma storitve s plačilom DDV. V zakonu je predvidena rešitev, da bo zahtevek za vračilo DDV še naprej obravnavala država članica, v kateri je bil DDV plačan , vračljiv znesek se bo določal v skladu s predpisi o odbitkih v državi članici, v kateri so stroški nastali, ta država pa bo vrnila DDV neposredno davčnemu zavezancu, ki bo zahteval vračilo. Glavna sprememba se nanaša predvsem na uporabo sodobne tehnologije za predložitev zahtevkov za vračilo DDV. Z novim zakonom se skrajšujejo davčno obdobje in rok za predložitev obračuna DDV ter hkrati rok za predložitev rekapitulacijskega poročila in s tem obdobje poročanja za tiste davčne zavezance, ki opravljajo dobave blaga in storitev znotraj Skupnosti.S 01.01.2010 entered into force change in the value-added tax, which refers to new solutions concerning the taxation of services and the return of VAT to taxable persons established in other EU Member States, and introduces new measures to combat tax fraud. In the new law, in force since 01.01.2010 is a completely new process of establishing a refund of VAT in another Member State to a taxable person established in Slovenia. The main objective of the Act is to reduce administrative costs to taxable persons not established in a Member State in which they are purchasing goods or services to the payment of VAT. The law provides for a solution to a claim for refund of VAT continue to treat the Member State in which VAT has been paid, repayable amount to be determined in accordance with the rules of deduction in the Member State in which the costs were incurred, this country will tax return directly to the taxpayer, which will require repayment. The main change relates primarily to the use of modern technology for the submission of VAT returns. With the new law to reduce the fiscal period and the deadline for submission of VAT returns, while the deadline for submission recapitulative report and the reporting period for those taxable persons supplying goods and services within the Community