TFL Vsebine / Revija SIR*IUS

Novelties in the Value Added Tax Act (ZDDV-1) as of January 1, 2025, with a focus on the new arrangement for VAT groups

Leta 2025 se bodo začele uporabljati določene spremembe ZDDV-1, ki so bile v Državnem zboru RS sprejete 28. novembra 2024 in objavljene 10. decembra 2024 v Uradnem listu RS, št. 104. Ureditev za male davčne zavezance, ki poslujejo v več državah članicah, se spreminja zaradi sprememb Direktive 2006/112/ES, večina drugih sprememb pa je posledica odločitev slovenskega zakonodajalca, da se spremenijo stopnje DDV-ja za določene izdelke, omejitev možnosti prenosa presežka DDV-ja in drugo. Najobsežnejša sprememba, ki bo neposredno pomembna za vse davčne zavezance in se bo začela uporabljati 1. julija 2025, se nanaša na obvezno posredovanje davčnih evidenc davčnemu organu. Velika novost bo za marsikoga tudi uvedba skupine za DDV v slovensko zakonodajo o DDV-ju. Ta ureditev je znotraj EU-ja izbirna, a jo uporablja že večina držav članic, 1. januarja 2026 pa se bo začela uporabljati tudi v Sloveniji. Čeprav gre na prvi pogled za enostavno ureditev, je v praksi precej kompleksna. Razumevanje delovanja skupin za DDV je pomembno tako za zavezance, ki bodo del take skupine, kot za vse, ki bodo s tako skupino poslovali.

In 2025, certain amendments to the Slovenian Value Added Tax Act (ZDDV-1) will begin to apply. The amendments to the ZDDV-1 were adopted by Slovenian Parliament on November 28th 2024, and published in the Official Gazette Nr 104, on December 12th 2024. Changes for small undertakings operating in different Member States are implemented due to the amendments to Directive 2006/112/EC, while most other changes result from the Slo- venian legislator’s decisions to adjust VAT rates for specific products, limit the ability to carry forward VAT surpluses, and more. The most substantial amendment, which will be directly significant for all taxable persons and will take effect on July 1, 2025, concerns the mandatory submission of tax records to the tax authority. For many companies, a big novelty will also be the introduction of VAT groups into the Slovenian VAT law. Within the EU, this arrangement is now optional but already used by most EU Member States and will be introduced in Slove- nia as of January 1, 2026. Although this arrangement might seem simple at first glance, it is quite complex in practice, and understanding how VAT groups operate is important not only for those who will be part of such a group but also for those conducting business with such a group.