mailing leitner
slovenia
S t r a n /p a g e 1
Spremembe Zakona o
dohodnini - sistem
normiranih odhodkov
Amendments to the Personal
Income Tax Act - the system
of flat rate expenses
aktualne davčne
novosti
recent
tax development
ST RA N 1/7
PAG E 1/7
JU LIJ 20 14
I Spremembe Zakona o dohodnini sistem normiranih odhodkov
I Amendments to the Personal Income
Tax Act - the system of flat rate
expenses
V Uradnem listu št. 50/2014 z dne
4.7.2014 je bila objavljena sprememba
Zakona o dohodnini (ZDoh-2N).
Spreminjata se dva člena iz poglavja o
dohodku iz dejavnosti iz sistema
normiranih dohodkov:
In the Official Gazette No. 50/2014 from
4 July 2014 a change of the Personal
Income Tax Act (ZDoh-2N) was published.
Two articles in the chapter on income
deriving from taxable activity within the
flat rate expenses scheme have been
modified:
1
Zavezanec lahko po novem priglasi
ugotavljanje davčne osnove z
upoštevanjem dejanskih prihodkov
in normiranih odhodkov tudi, če v
predhodnem davčnem letu njegovi
prihodki iz dejavnosti ne presegajo
100.000 evrov in je bil zavezanec
bodisi samozaposlen ali pa je bila
pri njem vsaj ena oseba zaposlena
za polni delovni čas, neprekinjeno
najmanj pet mesecev.
Če pri zavezancu ni nobene zaposlene
osebe, lahko davčno osnovo na
podlagi normiranih odhodkov
priglasijo samo zavezanci, katerih
prihodki iz dejavnosti ne presegajo
50.000 EUR.
1
A taxable person can now determine
the tax base by taking into account
the actual income and flate rate
expenses, if his incomes from taxable
activities in the previous tax year did
not exceed EUR 100,000.00 and he
was either self-employed or had at
least one person full time employed
continuously for at least five months.
If there was no person employed with
the taxable person, then only those
taxable persons can use the flat rate
expenses scheme whose income from
taxable activities does not exceed
EUR 50,000.00.
2
Tudi zavezanci, ki opravljajo kmetijsko
in gozdarsko dejavnost, lahko
priglasijo davčno osnovo z
upoštevanjem normiranih odhodkov,
če njihovi prihodki ne presegajo
100.000 EUR.
2
Also persons performing agricultural
and forestry activities can opt for the
determination of the tax base by
means of flat rate expenses, if their
income is not higher than
EUR 100,000.00.
3
Normirani odhodki se upoštevajo v
višini 80 % prihodkov (do 31.12.2014
70 %) in so enaki za vse zavezance v
sistemu normiranih odhodkov.
3
Flate rate expenses are considered
in the amount of 80 % of the
income (until 31 Dec 2014 70 %) and
apply to all taxable persons in the
system of flat rate expenses.
S t r a n /p a g e 2
Spremembe ZDDPO - sistem
normiranih odhodkov
Amendments to the Corporate
Income Tax Act - the system
of flat rate expenses
S t r a n /p a g e 3
Sprememba pri odlogu
oziroma obročnemu odplačilu
davka v primeru hujše
gospodarske škode
Amendment on deferral of
payment or payment in
installments of tax, in case
of serious economic damage
S t r a n /p a g e 4
Obvezna izdaja e-računov
proračunskim uporabnikom po
1.1.2015
JULY 2 014
Mandatory issue of e-invoices
to budget users after
1 January 2015
Stran/page 6
eOpominjanje o neporavnanih
davčnih obveznostih
eReminding on outstanding
tax liabilities
leitnerleitner
Spremembe se uporabljajo za davčna
leta, ki se začnejo od vključno 1. januarja
2015 dalje. Zavezanci, ki se bodo odločili
za ugotavljanje davčne osnove z
The amendments apply to tax years that
begin as of 1 January 2015. Taxable
persons who will decide on determining
the tax base under the flat rate scheme,
mailing leitner
slovenia
S t r a n /p a g e 1
Spremembe Zakona o
dohodnini - sistem
normiranih odhodkov
Amendments to the Personal
Income Tax Act - the system
of flat rate expenses
S t r a n /p a g e 2
Spremembe ZDDPO - sistem
normiranih odhodkov
Amendments to the
Corporate Income Tax Act the system of flat rate
expenses
S t r a n /p a g e 3
Sprememba pri odlogu
oziroma obročnemu odplačilu
davka v primeru hujše
gospodarske škode
aktualne davčne
novosti
recent
tax development
ST RA N 2/7
PAGE 2/7
must apply for it at the tax office at the
latest until 31 March 2015.
II Spremembe ZDDPO - sistem
normiranih odhodkov
II Amendments to the Corporate
Income Tax Act - the system of flat
rate expenses
V Uradnem listu št. 50/2014 z dne
4.7.2014 je bila objavljena sprememba
Zakona o davku od dohodkov pravnih
oseb (ZDDPO-2K). Spreminjata se dva
člena iz poglavja o posebni ureditvi
za ugotavljanje davčne osnove z
upoštevanjem normiranih odhodkov.
Spremembe, ki se uporabljajo za davčna
leta, ki se začnejo od vključno 1. januarja
2015, so naslednje:
In the Official Gazette No. 50/2014 from
4 July 2014 a change of the Corporate
Income Tax Act (ZDDPO-2K) was
published. Two articles in the chapter on
a special regulation for determination of
the tax base by taking into consideration
the flat rate expenses have changed.
The changes that will be used for the tax
years that begin as of 1 January 2015 are
the following:
1
1
S t r a n /p a g e 4
Obvezna izdaja e-računov
proračunskim uporabnikom po
1.1.2015
Stran/page 6
Družba oziroma poslovna enota tuje
družbe v Sloveniji lahko po novem
priglasi ugotavljanje davčne osnove
z upoštevanjem dejanskih prihodkov
in normiranih odhodkov tudi, če v
koledarskem letu pred davčnim
obdobjem njeni prihodki iz poslovanja
ne presegajo 100.000 evrov in je bila
pri zavezancu zaposlena vsaj ena
oseba za polni delovni čas,
neprekinjeno najmanj pet mesecev.
leitnerleitner
The company or the permanent
establishment of a foreign company
in Slovenia can from now on declare
determination of tax base by taking
into account the actual income and
flate rate expenses if its income in
the previous calendar year did not
exceed EUR 100,000.00 and the
taxpayer had at least one person
employed continuously for at least
five months for full-time.
Če pri zavezancu ni nobene zaposlene
osebe, lahko davčno osnovo na podlagi
normiranih odhodkov priglasijo samo
zavezanci, katerih prihodki ne presegajo
50.000 EUR.
If no person was employed with the
taxable person, then the determination of
tax base by taking into account the flate
rate expenses may only be declared by
taxable persons whose income does not
exceed EUR 50,000.00.
2
2
eOpominjanje o neporavnanih
davčnih obveznostih
eReminding on outstanding
tax liabilities
J ULY 2014
upoštevanjem normiranih odhodkov,
bodo morali pri davčnem organu opraviti
priglasitev najpozneje do 31. marca 2015.
Amendment on deferral of
payment or payment in
installments of tax, in case
of serious economic damage
Mandatory issue of e-invoices
to budget users after
1 January 2015
JU LIJ 2 014
Normirani odhodki se upoštevajo
v višini 80 % prihodkov in ne več v
dosedanji višini 70 % prihodkov.
Flate rate expenses are considered
in the amount of 80 % of the
income and not any more in the
previous amount of 70 % of
income.
mailing leitner
slovenia
S t r a n /p a g e 1
Spremembe Zakona o
dohodnini - sistem
normiranih odhodkov
Amendments to the Personal
Income Tax Act - the system
of flat rate expenses
S t r a n /p a g e 2
Spremembe ZDDPO - sistem
normiranih odhodkov
Amendments to the Corporate
Income Tax Act - the system
of flat rate expenses
S t r a n /p a g e 3
Sprememba pri odlogu
oziroma obročnemu odplačilu davka v primeru hujše
gospodarske škode
Amendment on deferral of
payment or payment in
installments of tax, in case
of serious economic damage
S t r a n /p a g e 4
Obvezna izdaja e-računov
proračunskim uporabnikom po
1.1.2015
Mandatory issue of e-invoices
to budget users after
1 January 2015
Stran/page 6
eOpominjanje o neporavnanih
davčnih obveznostih
eReminding on outstanding
tax liabilities
leitnerleitner
aktualne davčne
novosti
recent
tax development
ST RA N 3/7
PAGE 3/7
JU LIJ 2014
JU LY 2 014
Zavezanci, ki se bodo odločili za
ugotavljanje davčne osnove z
upoštevanjem normiranih odhodkov,
bodo morali pri davčnem organu opraviti
priglasitev najpozneje do 31. marca 2015
oziroma do poteka roka za predložitev
davčnega obračuna za preteklo obdobje.
Taxable persons who will decide on
determining the tax base under the flat
rate scheme, must apply for it at the tax
office at the latest until 31 March 2015
or until the expiry of the deadline for the
submission of the tax return for the
previous period.
III Sprememba pri odlogu oziroma
obročnemu odplačilu davka v
primeru hujše gospodarske škode
III Amendment on deferral of payment
or payment in installments of tax, in
case of serious economic damage
Dne 21.6.2014 je začela veljati
sprememba Pravilnika o izvajanju Zakona
o davčnem postopku v povezavi z
odlogom oziroma obročnim odplačilom v
primerih hujše gospodarske škode.
V takšnih primerih lahko davčni organ
dovoli odlog plačila davka za čas do dveh
let oziroma odplačilo davka v največ
24 mesečnih zaporednih obrokih. Za
določene primere tak odlog oziroma
obročno odplačilo ni možno.
On 21 June 2014 an amendment to the
Regulation on the Implementation of
the Tax Procedure Act in connection with
deferral or installment payment of tax in
the event of serious economic damage
came into force. In such cases, the tax
authority may permit the deferral of tax
payments for up to two years or payment
of the tax in a maximum of 24 consecutive
monthly installments. For specific cases,
such deferral or payment in installments
is not possible.
Velja, da davčnemu zavezancu grozi
hujša gospodarska škoda, če je trajneje
nelikviden ali je izgubil sposobnost
pridobivanja projektov iz razlogov, na
katere ni mogel vplivati. Davčni zavezanec
mora dokazati tudi, da bi odlog oziroma
obročno odplačilo omogočilo preprečitev
hujše gospodarske škode. To dejstvo
se dokazuje s posebnimi pojasnili,
poslovnimi strategijami in plani,
sprejetimi poslovnimi odločitvami,
predvidenimi finančni tokovi,
pričakovanimi prelivi, pogodbami s
poslovnimi partnerji, kreditnimi
pogodbami ter z drugimi dokazili,
katerih izvedba in finančni učinki se
bodo pokazali v kasnejših obdobjih.
It is regarded that the taxable person is at
risk of a serious economic damage, if he
is permanently insolvent or has lost the
ability to obtain projects for reasons
beyond his control. The taxable person
must produce evidence that the deferral
of payment in instalments would facilitate
the prevention of a serious economic
damage. This fact must be proved with
specific explanations, business strategies
and plans, adopted business decisions,
estimated cash flows, anticipated inflows,
contracts with business partners, credit
agreements and other supporting
documents, whose implementation and
financial impact will be demonstrated in
subsequent periods.
mailing leitner
slovenia
S t r a n /p a g e 1
Spremembe Zakona o
dohodnini - sistem
normiranih odhodkov
Amendments to the Personal
Income Tax Act - the system
of flat rate expenses
S t r a n /p a g e 2
Spremembe ZDDPO - sistem
normiranih odhodkov
Amendments to the Corporate
Income Tax Act - the system
of flat rate expenses
S t r a n /p a g e 3
Sprememba pri odlogu
oziroma obročnemu odplačilu
davka v primeru hujše
gospodarske škode
Amendment on deferral of
payment or payment in
installments of tax, in case
of serious economic damage
S t r a n /p a g e 4
Obvezna izdaja e-računov
proračunskim uporabnikom
po 1.1.2015
Mandatory issue of
e-invoices to budget users
after 1 January 2015
Stran/page 6
eOpominjanje o neporavnanih
davčnih obveznostih
eReminding on outstanding
tax liabilities
leitnerleitner
aktualne davčne
novosti
recent
tax development
ST RA N 4/7
PAGE 4/7
JU LIJ 20 14
JULY 2 014
Na podlagi omenjene spremembe
Pravilnika o izvajanju Zakona o davčnem
postopku po novem velja, da davčni
zavezanec v primeru, ko mu je sodišče
izdalo pravnomočni sklep o potrditvi
sporazuma o finančnem prestrukturiranju
na podlagi Zakona o finančnem
poslovanju, postopkih zaradi
insolventnosti in prisilnem prenehanju
(ZFPPIPP), izpolnjuje pogoje glede
opredelitve grožnje in preprečitve
gospodarske škode.
On the basis of this change, a taxable
person is now deemed to meet the
requirements regarding the definition
of the threat and prevention of economic
damage, once the taxable person has
received the final Court decision
approving the agreement for financial
restructuring under the Act on Financial
Operations, Insolvency Proceedings and
Compulsory Dissolution Act (ZFPPIPP).
Zaradi te spremembe je bil spremenjen
tudi obrazec vloge za odlog oziroma
obročno plačilo davka v primeru hujše
gospodarske škode, na katerem se odda
takšna vloga. Priloga k tej vlogi je po
novem tudi pravnomočen sklep sodišča
o potrditvi sporazuma o finančnem
prenehanju.
Due to this change, also the application
form for the deferral or installment
payment of tax in case of serious
economic damage was changed. A final
Court decision approving the agreement
on the financial cessation can now be
attached as appendix.
IV Obvezna izdaja e-računov
proračunskim uporabnikom po
1.1.2015
IV Mandatory issue of e-invoices to
budget users after 1 January 2015
Od 1.1.2015 bodo morali proračunski
uporabniki prejemati račune in
spremljajoče dokumente izključno v
elektronski obliki. To pa posledično
pomeni, da bodo morale vse pravne in
fizične osebe od tega dne dalje
proračunskim uporabnikom izdajati
račune za dobavljeno blago ali opravljene
storitve v elektronski obliki, torej na t.i.
elektronskih računih.
From 1 January 2015 onward budget
users will have to receive invoices and
supporting documentation in electronic
form only. This means that all legal and
natural persons from that day on will
have to issue invoices to budget users,
for goods or services supplied, in electronic form, so-called electronic invoices.
Elektronski račun je račun za opravljeno
storitev ali dobavljeno blago, izdan v
elektronski obliki v skladu s tehničnimi
in drugimi pogoji, določenimi s posebnimi
predpisi (v nadaljevanju e-računi), ki
enakovredno zamenjuje račun v papirni
obliki. Tudi DDV zakonodaja omogoča
izdajo računov zgolj v elektronski obliki,
če izdajatelj med drugim zagotovi
pristnost izvora posameznega računa,
An electronic invoice is an invoice, issued
for a supply of service or goods, which is
issued electronically in accordance with
the technical and other conditions set by
special regulations, and as such replaces
the paper-form invoice (e-invoice). Also
the VAT legislation enables issuing
invoices exclusively in the electronic
form, if the issuer, inter alia, can ensure
the origin authenticity of each invoice, the
mailing leitner
slovenia
S t r a n /p a g e 1
Spremembe Zakona o
dohodnini - sistem
normiranih odhodkov
Amendments to the Personal
Income Tax Act - the system
of flat rate expenses
S t r a n /p a g e 2
Spremembe ZDDPO - sistem
normiranih odhodkov
Amendments to the Corporate
Income Tax Act - the system
of flat rate expenses
S t r a n /p a g e 3
Sprememba pri odlogu
oziroma obročnemu odplačilu
davka v primeru hujše
gospodarske škode
Amendment on deferral of
payment or payment in
installments of tax, in case
of serious economic damage
S t r a n /p a g e 4
Obvezna izdaja e-računov
proračunskim uporabnikom
po 1.1.2015
Mandatory issue of
e-invoices to budget users
after 1 January 2015
Stran/page 6
eOpominjanje o neporavnanih
davčnih obveznostih
eReminding on outstanding
tax liabilities
leitnerleitner
aktualne davčne
novosti
recent
tax development
ST RA N 5/7
PAG E 5/7
JU LIJ 2 014
JU LY 201 4
celovitost njegove vsebine in čitljivost. Za
namene izdaje e-računov proračunskim
uporabnikom je struktura e-računa
predpisana, medtem ko za DDV namene
ta ni posebej predpisana.
integrity of its content and legibility. The
structure of the e-invoice is prescribed for
the purposes of the issue of e-invoices to
budget users, while for VAT purposes it is
not specifically prescribed.
Elektronski račun, ki ga bo potrebno
pošiljati proračunskim uporabnikom,
bo sestavljen iz:
¬ enotne standardizirane oblike
e-računa v strukturi xml, ki jo je
definirala Gospodarska zbornica
Slovenije (e-SLOG, verzija 1.5, e-SLOG
oz. verzija 1.6),
¬ ovojnice, namenjene pošiljanju
e-računa in
¬ poljubne priloge v obliki pdf, lahko
pa tudi v drugi obliki, kar se dogovori
s prejemnikom.
An electronic invoice which is required to
be sent to budget users must consist of
the following:
¬ uniform standardized format of
e-invoice in the XML format, which
was defined by the Slovenian
Chamber of Commerce (e-SLOG,
version 1.5, or e-SLOG 1.6 version)
¬ envelope intended for sending
e-invoices and
¬ any attachments in pdf format, but
also in any other form, as agreed with
the recipient.
Podrobnejše informacije o strukturi
e-računa so dostopne na spletni strani
Uprave za javna plačila (UJP) oziroma
Gospodarske zbornice.
Detailed information on the structure of
e-invoices is available on the website of
the Public Payments Administration (PPA)
or at the Chamber of Commerce.
Družbe, podjetniki oziroma druge osebe,
e-računov proračunskim uporabnikom
ne bodo mogle pošiljati direktno, temveč
le preko posrednika. Ti posredniki bodo
Uprava za javna plačila, banke in drugi
ponudniki procesne obdelave podatkov,
ki bodo vključeni v sistem izmenjave
e-računov. Ti bodo omogočili, da bodo
e-računi poslani od izdajatelja e-računov
do prejemnika.
Companies, entrepreneurs and other
persons will not be able to send
e-invoices directly, but only through an
intermediary. These intermediaries will
be the Public Payments Administration,
banks and other providers of data
processing who will be included in an
e-invoices exchange system. They will
enable the e-invoices to be sent from the
issuer of e-invoices to the recipient.
Izmenjava preko spletnega programa UJP
ni predvidena za večja podjetja, temveč
predvsem za izmenjavo teh računov
med proračunskimi uporabniki ter za
izdajatelje z majhnim številom računov.
Predvidno je, da bodo vnosi računov pri
UJP ročni. Spletni program UJP bi naj
bil na voljo od 1.1.2015 dalje.
Exchange through an online application
of the PPA is not intended for larger
companies, but mainly for the exchange
of invoices between budget users and for
issuers with a small amount of invoices.
The invoice entry in the PPA system is
currently expected to be done manually.
The online program of the PPA should be
available from 1 January 2015 onwards.
mailing leitner
slovenia
S t r a n /p a g e 1
Spremembe Zakona o
dohodnini - sistem
normiranih odhodkov
Amendments to the Personal
Income Tax Act - the system
of flat rate expenses
S t r a n /p a g e 2
Spremembe ZDDPO - sistem
normiranih odhodkov
Amendments to the Corporate
Income Tax Act - the system
of flat rate expenses
S t r a n /p a g e 3
Sprememba pri odlogu
oziroma obročnemu odplačilu
davka v primeru hujše
gospodarske škode
Amendment on deferral of
payment or payment in
installments of tax, in case
of serious economic damage
S t r a n /p a g e 4
Obvezna izdaja e-računov
proračunskim uporabnikom po
1.1.2015
Mandatory issue of e-invoices
to budget users after
1 January 2015
aktualne davčne
novosti
recent
tax development
ST RA N 6/7
PAG E 6/7
JU LIJ 20 14
JU LY 2014
Banke in drugi ponudniki, ki bodo
omogočali izmenjavo e-računov, so
objavljeni na spletni strani UJP, za
pričakovati pa je, da se bo ta seznam
še razširil. Na omenjeni spletni strani je
dostopen tudi cenik nekaterih ponudnikov
izmenjave e-računov. Nekatere banke pa
ne ponujajo samo izmenjavo e-računov,
temveč je preko njihovih programov
možna tudi izdaja e-računov v ustrezni
strukturi.
Banks and other providers that will
enable the exchange of e-invoices are
listed on the website of the PPA, the list
is expected to be expanded in the future.
In the aforementioned website the price
list of some providers is available.
Some banks offer not only possibility of
e-invoices exchange, but their programs
also provide issuing e-invoices in the
appropriate form.
Zaradi zakonskih zahtev je potrebno
zagotoviti tudi hrambo računov, zato je
smiselno o tem razmišljati že v fazi, ko se
zavezanec pripravlja na izdajo e-računov.
E-račune lahko zavezanec hrani sam,
lahko pa se dogovori za hrambo
e-računov z določenim ponudnikom
storitve hrambe e-računov.
Due to legal requirements it is necessary
to ensure the appropriate storage of
invoices, thus it is advisable to consider
this already at the stage when the issuer
is preparing to start e-invoicing. The
issuer of e-invoices can store the
e-invoices by himself; arrangements can
also be made with storage providers.
V eOpominjanje o neporavnanih
davčnih obveznostih
V eReminding on outstanding tax
liabilities
Na spletni strani Davčne uprave RS je
bilo dne 7.7.2014 objavljeno sporočilo,
da bodo po novem o neplačanih davčnih
obveznostih zavezance opominjali preko
portala eDavki. V prehodnem obdobju,
ki se izteče 31. avgusta, bodo opomini
poslani tako po klasični poti kot preko
portala eDavki. Od 1. septembra dalje
se bodo opomini pošiljali le še preko
portala eDavki.
On 7 July 2014 a notification was
published on the website of the Slovenian
Tax Administration that reminding about
the unpaid tax liabilities will now be
performed through the portal eDavki
(eTax). During the transition period which
expires on 31 August, the reminders will
be sent both in the classical way as
also through the portal eDavki. From
1 September onwards the reminders
will only be sent through eDavki.
To velja za vse zavezance, ki so pravne
osebe ali fizične osebe, ki opravljajo
dejavnost, ter za fizične osebe, ki so
(ali še bodo) vložile pristopnico za
elektronsko prejemanje dokumentov.
This applies to all taxpayers who are
legal persons or natural persons carrying
out an activity, as well as to natural
persons who have (or will) submit an
application form for electronic receipt of
documents.
Stran/page 6
eOpominjanje o
neporavnanih davčnih
obveznostih
eReminding on outstanding
tax liabilities
leitnerleitner
mailing leitner
slovenia
aktualne davčne
novosti
STRAN 7/7
St r a n /pa g e 1
Spremembe Zakona o
dohodnini - sistem
normiranih odhodkov
Amendments to the Personal
Income Tax Act - the system
of flat rate expenses
recent
tax development
JULIJ 2014
PAG E 7/7
J ULY 2 014
Zavezanci, ki bodo na DURS s posebnim
obrazcem preko portala eDavki sporočili
svoj elektronski naslov, bodo nanj prejeli
še dodatno obvestilo o prejemu opomina
na portalu eDavki. Davčni organ poziva
vse zavezance, da svoj elektronski naslov
sporočijo do 31.8.2014, da bodo nanj
obveščeni o vseh opominih, ki bodo
vročeni preko sistema eDavki.
Taxpayers who will by a special form
submit their e-mail address through the
portal eDavki to the Tax Administration,
will receive an additional notification on
receipt of a formal notice on the portal
eDavki. The tax authority invites all
taxpayers to communicate their e-mail
address to them until 31 August 2014, so
that they can be informed to their email
address on all reminders that will be
served through the eDavki system.
Za nadaljnje informacije se obrnite na:
For further information please contact:
S t r a n /p a g e 2
Spremembe ZDDPO - sistem
normiranih odhodkov
Amendments to the Corporate
Income Tax Act - the system
of flat rate expenses
S t r a n /p a g e 3
Sprememba pri odlogu
oziroma obročnemu odplačilu
davka v primeru hujše
gospodarske škode
Amendment on deferral of
payment or payment in
installments of tax, in case
of serious economic damage
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
biltenu so informativnega značaja in
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
S t r a n /p a g e 4
Obvezna izdaja e-računov
proračunskim uporabnikom po
1.1.2015
Mandatory issue of e-invoices
to budget users after
1 January 2015
Stran/page 6
eOpominjanje o
neporavnanih davčnih
obveznostih
eReminding on outstanding
tax liabilities
leitnerleitner
beograd
bratislava
bucures˛ti
budapest
linz
ljubljana
praha
salzburg
sarajevo
sofia
warszawa
wien
zagreb
zürich
all information in this newsletter
are meant as first information,
which do not mean a part of legal or
tax consultancy and this information
cannot replace this consultancy;
every responsibility is therefore
excluded.

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