TFL Vsebine / Revija SIR*IUS

VAT chargeability for »recharged expenses«

Davčni zavezanec v okviru neodvisnega opravljanja ekonomske dejavnosti praviloma deluje v svojem imenu za svoj račun in na lastno odgovornost ter v zvezi s to dejavnostjo sam prevzema gospodarsko tveganje. Kadar pa davčni zavezanci nabavijo blago ali storitve, da jih preprodajo, ali zgolj založijo sredstva za njihov nakup za tretjo osebo, to velikokrat imenujejo prezaračunavanje. Čeprav tega izraza v zakonodaji o DDV-ju ni zaslediti, taka dejanja lahko povzročijo različne posledice pri DDV-ju. Te so odvisne predvsem od položaja davčnega zavezanca, ki se kot vmesni subjekt v večstopenjski prodajni verigi znajde v vlogi posrednika. Pomembno je torej ugotoviti, v čigavem imenu in za čigav račun deluje davčni zavezanec pri takem prezaračunavanju, da bi se lahko ugotovilo, kdo je pobiralec DDV-ja v posamezni fazi, kadar je to potrebno, preverilo možnosti uveljavljanja morebitne oprostitve plačila DDV-ja ter da bi se ugotovilo, kdo komu izda račun za take dobave, če so obdavčljive.

In the context of independent economic activity, taxable persons normally act on their own behalf, on their own account and at their own risk, and bear the economic risk in connection with such activity. In practice, taxable persons often refer to situations in which they purchase goods or services with a view to resell them or simply to advance the funds to purchase them for a third party as “recharged expenses”. Although the term does not appear in VAT legislation, the contents of such acts may give rise to different VAT implications. These depend mainly on the position of the taxable person, who, as an intermediary in a multi-stage sales chain, find themselves in the role of an intermediary. It is therefore important to establish in whose name and on whose account the taxable person is acting in relation to such recharged expenses, in order to determine who is the VAT collector at each stage, where necessary, to check the possibilities of claiming any VAT exemption, and who is invoicing whom for such supplies, if they are taxable.