CHARACTERISTICS AND PITFALLS OF EXEMPTIONS FROM VAT IN COMPANY\u27S

Razvoj in uvedba DDV je v Sloveniji dosegla veliko sprememb in dopolnitev, ki so usklajene po Šesti direktivi Sveta 2006/112/ES. Do dopolnitev oz. sprememb je prihajalo zaradi preprečevanja dvojnega obdavčevanja in preprečevanja davčnih goljufij in utaj. O izvozu blaga govorimo takrat, ko je blago izneseno iz območja Evropske unije na območje tretjih držav, ki niso del carinskega območja Evropske unije. ZDDV-1 ureja prave oprostitve v 52. ZDDV-1 členu, saj ne nastane obveznost obračuna DDV, če lahko davčni zavezanec to dokaže z elektronsko listino oz. EUL. Pravi tristranski posli, ki so uvedli posledično z ukinitvijo državnih meja med državami članicami EU, državam članicam so omogočili lažje poslovanje na območju EU. Intrakomunitarne transakcije so z davčnega vidika velika konkurenčna prednost pred drugimi udeleženci, ki niso člani EU. Novost, ki jo je prinesla Direktiva Sveta 2008/8/ES, je najpomembnejša sprememba vse od uvedbe DDV, nanaša se predvsem na obdavčevanje storitev. Od 1. 1. 2010 je treba poleg poročanja o dobavi blaga poročati še o storitvi znotraj EU. Tudi čas poročanja se je skrajšal na mesečnega, tako da vsi davčni zavezanci, ki dobavljajo blago oz. opravljajo storitve na območju EU, postanejo mesečni davčni zavezanci z ID-številko za DDV.Development and introduction of VAT in Slovenia made a lot amendments and additions, which are coordinated upon the Sixth Council Directive 2006/112/EC. Additions or amendments occurred in order to avoid double taxation and prevention of tax fraud and evasion. One can speak about the export of goods when goods are brought from the territory of the European Union on the territory of third countries which are not part of the customs territory of the European Union. The Value Added Tax Act regulates the right exemption in Article 52 as the VAT does not become chargeable if the taxpayer can prove this with an electronic document or the SAD. The real tripartite transactions that were introduced as a result of abolition of national borders between the EU member states have facilitated easier business operation of the member states on the EU territory. The intracommunity transactions are from the tax aspect a significant competitive advantage over other participants who are not EU members. The novelty brought about by Council Directive 2008/8/EC is the most significant change since the introduction of VAT, it relates in particular to taxation of services. From 1 January 2010 onwards it is necessary, besides the reporting on the supply of the goods, also to report on the services within the EU. The timing of reporting has been reduced to month, so that all taxable persons supplying goods or providing services in the territory of the EU, become monthly taxable persons with the ID number for VAT