THE PECULIARITIES OF VAT IN THE WEB SERVICES AREA

Davčne stopnje pri DDV v državah članicah EU niso enotne. Zato lahko prihaja do zlorab in nepravilnega obračunavanja. Do večje zmede prihaja kadar se blago oz. storitve opravljajo preko spleta. Zato je EU z direktivo o DDV skušala odpraviti dosedanje pomanjkljivosti in razjasniti kdaj in kako obdavčiti v posebnih primerih predvsem končne potrošnike, kjer je nastajalo največ zmede. Tako se je s 1.1.2015 spremenila obdavčitev končnih potrošnikov oz. fizičnih oseb tako, da se pri telekomunikacijskih storitvah, storitvah oddajanja in elektronskih storitvah (spletnih storitvah) plača DDV v kraju stalnega oz. običajnega bivanja uporabnika oz. v kraju dejanske uporabe spletne storitve. Tako v diplomskem delu obravnavamo splošna pravila, ki zadevajo obračun DDV pri spletnih storitvah, domneve, ki pri tem veljajo in izpodbojnost domnev v smislu specifičnih primerov, ko splošnih pravil, zaradi narave izvajanja spletnih storitev, ni mogoče upoštevati. Za lažje razumevanje so v empiričnem delu navedeni primeri za lažje razumevanje sprememb in posebnosti, ki jih te spremembe zadevajo.Tax rates for VAT are not uniform in EU member states. Therefore, there may be abuse and improper billing. There can become to greater confusion when the goods or services are delivered over the Internet. Therefore, the EU VAT Directive was proposed to eliminate the existing shortcomings and clarify when and how to tax goods or services in specific cases primarily consumers, while there was the most confusion. Since 1st January 2015 some changes in taxation of final consumers were made, so when the telecommunications, broadcasting and electronic services (online services) are brought to final consumer, they pay VAT in place of their constant or usual residence or in place of the actual use of the online service. Thus, the thesis presents the general rules concerning the calculation of VAT for online services, the presumption in specific cases, due to the nature of online services. For easy understanding in empirical work we provide examples to facilitate understanding of the changes and features offered by those changes