{"id":30077,"date":"2021-08-02T08:30:00","date_gmt":"2021-08-02T06:30:00","guid":{"rendered":"https:\/\/madwise.si\/blog\/?p=30077"},"modified":"2023-04-28T09:07:52","modified_gmt":"2023-04-28T07:07:52","slug":"kako-nova-pravila-o-ddv-spreminjajo-spletno-prodajo","status":"publish","type":"post","link":"https:\/\/madwise.si\/blog\/kako-nova-pravila-o-ddv-spreminjajo-spletno-prodajo\/","title":{"rendered":"Kako nova pravila o DDV spreminjajo spletno prodajo?"},"content":{"rendered":"\n

Nova evropska direktiva zahteva pla\u010dilo DDV za vse spletne nakupe, kar do sedaj ni veljalo vedno. Tako se ukinja prednost predvsem velikih kitajskih spletnih trgovin.<\/p>\n\n\n\n

Za mnoge privr\u017eence spletnih nakupov na platformah kot sta AliExpress ali Ebay so nakupi s 1. julijem postali bolj te\u017eavni in praviloma dra\u017eji. <\/p>\n\n\n\n

V veljavo je namre\u010d stopila pred \u0161tirimi leti sprejeta evropska direktiva, ki naj bi za\u0161\u010ditila spletne trgovce v EU, ki so bili dolgo v neenakovrednem polo\u017eaju z azijsko konkurenco. Trg EU naj bi zaradi neizena\u010denih pogojev ob mno\u017ei\u010dnih spletnih nakupih v tretjih dr\u017eavah izgubljal milijarde evrov v prihodkih.  <\/p>\n\n\n\n

Dav\u010dni sistem obra\u010dunavanja davka na dodano vrednost (DDV) se v mnogih dr\u017eavah EU v zadnjih dvajsetih letih ni veliko spreminjal. Mnogi, ne samo dav\u010dni, ampak tudi tr\u017eenjski strokovnjaki, so zato \u017ee dolgo izpostavljali sistemsko nujo po spremembah. <\/p>\n\n\n\n

Nato se je zgodila epidemija in izjemen porast spletnega nakupovanja, kar je pospe\u0161ilo uvedbo nove ureditve obra\u010dunavanja DDV pri \u010dezmejnem e-trgovanju v EU. <\/p>\n\n\n\n

Kaj prina\u0161a nova ureditev?<\/strong><\/h2>\n\n\n\n

Nova pravila izena\u010dujejo pogoje spletne prodaje za podjetja iz EU in tretjih dr\u017eav ter hkrati poenostavljajo obveznosti v zvezi z DDV pri \u010dezmejnem e- trgovanju. Nova pravila za enotni digitalni trg naj bi bila tako bolj pravi\u010dna, enostavnej\u0161a in omogo\u010dala manj prevar. <\/p>\n\n\n\n

Kaj to pomeni za spletne prodajalce iz Slovenije?<\/strong><\/h2>\n\n\n\n

S tem bi se naj predvsem  poenostavilo pla\u010devanje DDV. \u0160e vedno namre\u010d \u010dakamo sprejem predlagane spremembe zakona o DDV, s katerim bi kon\u010dno uzakonili direktivo EU. Zaenkrat je Ministrstvo za finance pripravilo pravilnika, ki te spremembe sicer \u017ee uvajata, navkljub \u0161e nepotrjenem zakonu.  <\/p>\n\n\n\n

To so tri glavne spremembe:<\/p>\n\n\n\n

Ni\u010d ve\u010d oprostitve pla\u010dila DDV pri malih nakupih<\/strong><\/h3>\n\n\n\n

Od 1. 7. 2021 je tako za vse blago, uvo\u017eeno v EU iz tretjih dr\u017eav, treba pla\u010dati DDV. Ukinja se namre\u010d oprostitev pla\u010dila DDV (za katero nekateri kupci morda niti niso vedeli) za uvoz blaga v EU v vrednosti, ki ne presega 22 evrov. Tako do sedaj ob nakupih male vrednosti, npr. s Kitajske, niste pla\u010dali DDV, kar po novem boste. Mali nakupi z AliExpress-a bodo torej nekoliko dra\u017eji. <\/p>\n\n\n\n

Ni\u017eji prag pla\u010dila za DDV v dr\u017eavi kupca<\/strong><\/h3>\n\n\n\n

Do zdaj se je moral dav\u010dni zavezanec iz druge dr\u017eave \u010dlanice EU, ki je prek spleta prodajal blago ali storitve slovenskim kupcem, pri nas identificirati in obra\u010dunati DDV, ko je s prodajo v Sloveniji presegel 35 tiso\u010d evrov v enem letu. <\/p>\n\n\n\n

Spremembe pri obra\u010dunavanju carine<\/strong><\/h3>\n\n\n\n

Do zdaj se je za po\u0161iljke v vrednosti med 22 in 150 evri obra\u010dunal le DDV, carine pa ni bilo treba pla\u010dati. Ta se je pla\u010dala v primeru, da je vrednost blaga presegla 150 evrov. Izjeme so bile alkoholni in toba\u010dni izdelki.<\/p>\n\n\n\n

Po novem bo \u0161e vedno mo\u017ena omenjena oprostitev pla\u010dila carine, a pod pogojem, da bo prodajalec iz tretje dr\u017eave imenoval posrednika v EU, ki bo poskrbel za pla\u010dilo DDV-ja in bo tudi predlo\u017eil poseben obra\u010dun DDV-ja. Prav tako se bo moral prodajalec iz tretje dr\u017eave vklju\u010diti v posebno uvozno ureditev VEM.<\/p>\n\n\n\n

\u00bbVes DDV na enem mestu\u00ab<\/strong><\/h2>\n\n\n\n

Gre za \u201cone-stop shop\u201d oz. \u201csistem vse na enem mestu\u201c, ki bo spletne prodajalce odvezal obveznosti registracije za DDV in pla\u010dila davka posami\u010dno v vsaki \u010dlanici EU, v kateri bo spletni prodajalec prodal za ve\u010d kot deset tiso\u010d evrov blaga ali storitev. <\/p>\n\n\n\n

To pomeni, da se spletnim prodajalcem ne bo treba registrirati za DDV v vsaki posami\u010dni dr\u017eavi EU, kjer bo prodal za ve\u010d kot 10 tiso\u010d evrov, saj bo prek na\u0161ih eDavkov obra\u010dunal DDV tudi za npr. nem\u0161ki trg. <\/p>\n\n\n\n

Novi sistem torej omogo\u010da, da se dobavitelji identificirajo za DDV v eni dr\u017eavi \u010dlanici in da v tej dr\u017eavi \u010dlanici obra\u010dunavajo DDV, ki ga dolgujejo v kateri koli drugi dr\u017eavi \u010dlanici. Na FURS se podjetja \u017ee lahko prijavijo za sistem VEM<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"

Nova evropska direktiva zahteva pla\u010dilo DDV za vse spletne nakupe, kar do sedaj ni veljalo vedno. Tako se ukinja prednost predvsem velikih kitajskih spletnih trgovin. Za mnoge privr\u017eence spletnih nakupov na platformah kot sta AliExpress ali Ebay so nakupi s 1. julijem postali bolj te\u017eavni in praviloma dra\u017eji.  V veljavo je namre\u010d stopila pred \u0161tirimi […]<\/p>\n","protected":false},"author":28,"featured_media":30081,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[31],"tags":[],"class_list":["post-30077","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-marketinsko-svetovanje","entry"],"acf":{"izpostavljen_vodic_shortcode":"","drugi_del_vsebine":""},"yoast_head":"\nKako nova pravila o DDV spreminjajo spletno prodajo? - Madwise Blog<\/title>\n<meta name=\"description\" content=\"Nova evropska direktiva zahteva pla\u010dilo DDV za vse spletne nakupe, s \u010dimer se ukinja prednost predvsem velikih kitajskih spletnih trgovin. 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