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invoiced VAT
1 Končna redakcija
CELEX: 32004R0138
VAT invoiced by the producer:
DDV, ki ga fakturira proizvajalec:
2 Končna redakcija
CELEX: 32004R0138
In this case it is obtained direct from the value of the producer price (exclusive of invoiced VAT), minus the value of taxes on products (other than VAT) and plus the value of subsidies on products.
V tem primeru se izračuna neposredno iz vrednosti proizvajalčeve cene (razen fakturiranega DDV) z odbitkom vrednosti davkov na proizvode (razen VAT) in s pribitkom vrednosti subvencij na proizvode.
3 Končna redakcija
CELEX: 32004R0138
In this case, farmers subject to the flat-rate system sell their products at a price increased by the VAT flat rate percentage but do not pay the invoiced VAT to the financial authorities since the VAT they invoice and retain is calculated to compensate as exactly as possible for the VAT which they have paid on their purchases,
V tem primeru kmetovalci, za katere velja pavšalni sistem, svoje izdelke prodajo po ceni, zvišani za pavšalni odstotek DDV, vendar pa fakturiranega DDV ne plačajo finančnim oblastem, saj je DDV, ki ga fakturirajo in obdržijo, izračunan tako, da čimbolj natančno nadomesti DDV, ki so ga plačali pri svojih nakupih,
4 Končna redakcija
CELEX: 32004R0138
The price obtained by the producer corresponds to the producer price (not including invoiced VAT) as defined in the SNA 93 (i.e. the ex-farm price).
Cena, ki jo je izračunal proizvajalec, ustreza proizvajalčevi ceni (ne vključuje fakturiranega DDV), kakor je opredeljeno v SNR 93 (t. j. cena franko kmetijsko gospodarstvo).
5 Končna redakcija
CELEX: 32004R0138
VAT invoiced to the producer on intermediate consumption:
DDV, fakturiran proizvajalcu na vmesno potrošnjo:
6 Končna redakcija
CELEX: 32004R0138
VAT invoiced to the producer on purchases of fixed capital goods:
DDV, fakturiran proizvajalcu pri nakupih osnovnih sredstev:
7 Končna redakcija
CELEX: 32004R0138
this is the difference between the VAT invoiced by the producer and the VAT invoiced to the producer on his intermediate consumption purchases (a-b);
to je razlika med DDV, ki ga je proizvajalec fakturiral in DDV, ki mu je bil fakturiran pri njegovih nakupih vmesne potrošnje (a–b);
8 Končna redakcija
CELEX: 32004R0138
Such VAT payments represent (i) non-deductible VAT, i.e. VAT paid on purchases which farmers, irrespective of the system to which they are subject, may not deduct from the VAT invoiced on sales and for which there is thus no compensation;
Takšna plačila DDV predstavljajo (i) neodbitni DDV, se pravi DDV, plačan na nakupe, ki ga kmetje, ne glede na sistem, ki velja zanje, ne smejo odbiti od DDV, ki so ga obračunali pri prodaji in za katerega torej ni nadomestila;
9 Končna redakcija
CELEX: 32004R0138
this is the difference between the VAT invoiced by the producer and the total VAT invoiced to the producer on his intermediate consumption purchases and on his purchases of capital goods (a-b-c).
to je razlika med DDV, ki ga je proizvajalec fakturiral in skupnim DDV, ki mu je bil fakturiran pri njegovih nakupih vmesne potrošnje in nakupih osnovnih sredstev (a–b–c).
10 Končna redakcija
CELEX: 32004R0138
this is the VAT which the producer calculates at the rate applying to the product sold and which he charges on his invoice to each domestic purchaser;
to je DDV, ki ga proizvajalec izračuna po stopnji, ki velja za prodajani izdelek in ki ga na računu zaračuna vsakemu domačemu kupcu;
11 Končna redakcija
delo in sociala
CELEX: 31979L1072
I. The application may be used for more than one invoice or import document but the total amount of VAT claimed for 19.. may not be less than:
Zahtevek se lahko uporabi za več kot en račun ali uvozni dokument, vendar celotni znesek DDV, terjan za 19.., ne sme biti manjši od:
12 Končna redakcija
CELEX: 32004R0138
When establishing the EAA according to the "net" recording system (cf. 3.033 and 3.035 to 3.043), the VAT invoiced by the producer is not included when establishing the basic price.
Pri pripravi ERK v skladu s sistemom "neto" knjiženja (prim. 3.033 in 3.035 so 3.043) se pri določanju osnovne cene ne upošteva DDV, ki ga fakturira proizvajalec.
13 Končna redakcija
CELEX: 32004R0138
VAT invoiced on products sold, or otherwise disposed of, is ignored in the EAA and should not appear in any output price used for evaluating final output, while deductible VAT paid on purchases of items of intermediate consumption and fixed capital goods is also excluded from the relevant prices when calculating expenditures for the EAA.
DDV, fakturiran pri proizvodih, ki so bili prodani ali kako drugače odsvojeni, se v ERK ignorira in se ne navaja pri nobeni proizvodni ceni, ki se uporablja za vrednotenje končne proizvodnje, medtem ko se odbitni DDV, plačan pri nakupih postavk vmesne potrošnje in osnovnih sredstev, prav tako ne upošteva pri ustreznih cenah pri izračunu izdatkov za ERK.
14 Pravna redakcija
DRUGO
The fraction of deductible VAT in invoiced VAT and hence non-deductible VAT may change:
Delež odbitnega DDV v fakturiranem DDV in s tem neodbitnega DDV se lahko spremeni:
15 Pravna redakcija
DRUGO
For the total economy, VAT is equal to the difference between total invoiced VAT and total deductible VAT.
DDV za celotno gospodarstvo je enak razliki med celotnim fakturiranim in celotnim odbitnim DDV.
16 Pravna redakcija
DRUGO
`For the total economy, VAT is equal to the difference between total invoiced VAT and total deductible VAT (see point 4.27).`
"DDV za celotno gospodarstvo je enak razliki med celotnim fakturiranim in celotnim odbitnim DDV (glej točko 4.27)."
17 Pravna redakcija
DRUGO
outputs of goods and services and imports are valued excluding invoiced VAT;
sta proizvodnja blaga in storitev ter uvoz vrednotena brez fakturiranega DDV;
18 Pravna redakcija
DRUGO
A change in the amount of deductible VAT resulting from a change in the right to deduct VAT will by the method described be treated as a change in the taxation price, as will a change in the rate of invoiced VAT.
Sprememba zneska odbitnega DDV, ki je posledica spremembe pravice odbijanja DDV, se po opisani metodi enako kot sprememba stopnje fakturiranega DDV obravnava kot sprememba davčne cene.
19 Pravna redakcija
DRUGO
all supplies are valued at basic prices, i. e. excluding invoiced VAT;intermediate and final uses are recorded at purchasers' prices, i. e. excluding deductible VAT.
vse ponudbe so vrednotene v osnovnih cenah, torej brez fakturiranega DDV, vmesna in končna potrošnja pa v kupčevih cenah, torej brez odbitnega DDV.
20 Pravna redakcija
gospodarstvo
CELEX: 32004R0138
(a) VAT invoiced by the producer:
(a) DDV, ki ga fakturira proizvajalec:
21 Pravna redakcija
gospodarstvo
CELEX: 32004R0138
In this case it is obtained direct from the value of the producer price (exclusive of invoiced VAT), minus the value of taxes on products (other than VAT) and plus the value of subsidies on products.
V tem primeru se izračuna neposredno iz vrednosti proizvajalčeve cene (razen fakturiranega DDV) z odbitkom vrednosti davkov na proizvode (razen VAT) in s pribitkom vrednosti subvencij na proizvode.
22 Pravna redakcija
gospodarstvo
CELEX: 32004R0138
(b) VAT invoiced to the producer on intermediate consumption:
(b) DDV, fakturiran proizvajalcu na vmesno potrošnjo:
23 Pravna redakcija
gospodarstvo
CELEX: 32004R0138
(c) VAT invoiced to the producer on purchases of fixed capital goods:
(c) DDV, fakturiran proizvajalcu pri nakupih osnovnih sredstev:
24 Pravna redakcija
DRUGO
This is defined as the difference between VAT invoiced on the products and VAT deductible by the users of these products.
Ta je opredeljen kot razlika med fakturiranim DDV na proizvode in DDV, ki ga odbijejo porabniki teh proizvodov.
25 Pravna redakcija
gospodarstvo
CELEX: 32004R0138
Such VAT payments represent (i) non- deductible VAT, i.e. VAT paid on purchases which farmers, irrespective of the system to which they are subject, may not deduct from the VAT invoiced on sales and for which there is thus no compensation; (ii) and/or VAT other than that mentioned under (i), paid on purchases for which farmers subject to the flat- rate system are not fully compensated via the selling price or via reimbursement.
Takšna plačila DDV predstavljajo (i) neodbitni DDV, se pravi DDV, plačan na nakupe, ki ga kmetje, ne glede na sistem, ki velja zanje, ne smejo odbiti od DDV, ki so ga obračunali pri prodaji in za katerega torej ni nadomestila; (ii) in/ali DDV, razen tistega, navedenega pod (i), plačan pri nakupih, za katerega kmetje, za katere velja pavšalni sistem, ne dobijo polnega nadomestila prek prodajne cene ali vračila.
26 Pravna redakcija
gospodarstvo
CELEX: 32004R0138
this is the VAT which the producer calculates at the rate applying to the product sold and which he charges on his invoice to each domestic purchaser;
to je DDV, ki ga proizvajalec izračuna po stopnji, ki velja za prodajani izdelek in ki ga na računu zaračuna vsakemu domačemu kupcu;
27 Pravna redakcija
gospodarstvo
CELEX: 32004R0138
When establishing the EAA according to the 'net' recording system (cf. 3.033 and 3.035 to 3.043), the VAT invoiced by the producer is not included when establishing the basic price.
Pri pripravi ERK v skladu s sistemom "neto" knjiženja (prim. 3.033 in 3.035 so 3.043) se pri določanju osnovne cene ne upošteva DDV, ki ga fakturira proizvajalec.
28 Pravna redakcija
DRUGO
Without prejudice to the specific arrangements laid down by this Directive, only the following details are required for VAT purposes on invoices issued under the first, second and third subparagraphs of point (a):
Brez poseganja v posebno ureditev, ki jo določa ta direktiva, se za namene DDV na računih, ki se izstavljajo v skladu s prvim, drugim in tretjim pododstavkom točke (a) zahtevajo samo naslednji podatki:
29 Pravna redakcija
gospodarstvo
CELEX: 32004R0138
For farmers subject to the standard system there is no accounting difficulty; VAT invoiced on products sold, or otherwise disposed of, is ignored in the EAA and should not appear in any output price used for evaluating final output, while deductible VAT paid on purchases of items of intermediate consumption and fixed capital goods is also excluded from the relevant prices when calculating expenditures for the EAA.
Pri kmetovalcih, za katere velja standardni sistem, ni računovodskih težav; DDV, fakturiran pri proizvodih, ki so bili prodani ali kako drugače odsvojeni, se v ERK ignorira in se ne navaja pri nobeni proizvodni ceni, ki se uporablja za vrednotenje končne proizvodnje, medtem ko se odbitni DDV, plačan pri nakupih postavk vmesne potrošnje in osnovnih sredstev, prav tako ne upošteva pri ustreznih cenah pri izračunu izdatkov za ERK.
30 Pravna redakcija
DRUGO
The Commission report on the second phase of the SLIM exercise (Simpler Legislation for the Single Market) recommended that a study be carried out to determine what details should be required for VAT purposes when drawing up an invoice and what the legal and technical requirements are as regards electronic invoicing.
Poročilo Komisije o drugi fazi izvajanja SLIM (Enostavnejša zakonodaja za enotni trg) je priporočalo, da se izvede študija, da se določi kateri podatki so potrebni za namene DDV pri sestavljanju računa in kakšne so zakonske in tehnične zahteve glede elektronskega izdajanja računov.
31 Pravna redakcija
DRUGO
Member States may also lay down specific conditions for taxable persons supplying goods or services in their territory in cases where the third party, or the customer, who issues invoices is established in a country with which no legal instrument exists relating to mutual assistance similar in scope to that laid down by Council Directive 76/308/EEC of 15 March 1976 on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures (*), Council Directive 77/799/EEC of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct and indirect taxation (**) and by Council Regulation (EEC) No 218/92 of 27 January 1992 on administrative cooperation in the field of indirect taxation (VAT) (***).
Države članice lahko tudi določijo posebne pogoje za davčne zavezance, ki dobavljajo blago ali opravljajo storitve na njihovem ozemlju v primeru, ko ima tretja oseba ali naročnik, ki izdaja račune, sedež v državi, s katero ni nobenega pravnega instrumenta o medsebojni pomoči, katerega področje uporabe bi bilo podobno področju uporabe, ki je predpisano v Direktivi Sveta 76/308/EGS z dne 15. marca 1976 o vzajemni pomoči pri izterjavi terjatev, ki se nanašajo na nekatere prelevmane, carine, davke in druge ukrepe*, Direktivi Sveta 77/799/EGS z dne 19. decembra 1977 v zvezi z medsebojno pomočjo pristojnih organov držav članic na področju neposrednega in posrednega obdavčenja** in Uredbi Sveta (EGS) št. 218/92 z dne 27. januarja 1992 o upravnem sodelovanju na področju posrednega obdavčevanja (DDV).***
32 Prevajalska redakcija
izobraževanje
CELEX: 32004R0138
VAT invoiced by the producer:
DDV, ki ga fakturira proizvajalec:
33 Prevajalska redakcija
izobraževanje
CELEX: 32004R0138
In this case, farmers subject to the flat-rate system sell their products at a price increased by the VAT flat rate percentage but do not pay the invoiced VAT to the financial authorities since the VAT they invoice and retain is calculated to compensate as exactly as possible for the VAT which they have paid on their purchases,
V tem primeru kmetovalci, za katere velja pavšalni sistem, svoje izdelke prodajo po ceni, zvišani za pavšalni odstotek DDV, vendar pa fakturiranega DDV ne plačajo finančnim oblastem, saj je DDV, ki ga fakturirajo in obdržijo, izračunan tako, da čimbolj natančno nadomesti DDV, ki so ga plačali pri svojih nakupih,
34 Prevajalska redakcija
izobraževanje
CELEX: 32004R0138
The price obtained by the producer corresponds to the producer price (not including invoiced VAT) as defined in the SNA 93 (i.e. the ex-farm price).
Cena, ki jo je izračunal proizvajalec, ustreza proizvajalčevi ceni (ne vključuje fakturiranega DDV), kakor je opredeljeno v SNR 93 (t. j. cena franko kmetijsko gospodarstvo).
35 Prevajalska redakcija
izobraževanje
CELEX: 32004R0138
VAT invoiced to the producer on intermediate consumption:
DDV, fakturiran proizvajalcu na vmesno potrošnjo:
36 Prevajalska redakcija
izobraževanje
CELEX: 32004R0138
VAT invoiced to the producer on purchases of fixed capital goods:
DDV, fakturiran proizvajalcu pri nakupih osnovnih sredstev:
37 Prevajalska redakcija
izobraževanje
CELEX: 32004R0138
this is the difference between the VAT invoiced by the producer and the VAT invoiced to the producer on his intermediate consumption purchases (a-b);
to je razlika med DDV, ki ga je proizvajalec fakturiral in DDV, ki mu je bil fakturiran pri njegovih nakupih vmesne potrošnje (a- b);
Prevodi: en > sl
1–50/62
invoiced VAT