TFL Vsebine / Revija SIR*IUS

Fixed establishment in Slovenia and the issue of VAT accounting

Koncept stalne poslovne enote (v nadaljevanju SPE) za namene DDV-ja se uporablja pri določanju kraja, v katerem so storitve opravljene. Kraj, v katerem so storitve opravljene, je odločilen pri določitvi države, ki ima pravico do plačila DDV-ja od te transakcije. Opredelitev stalne poslovne enote za DDV je določena tako v slovenski zakonodaji kot tudi zakonodaji EU ter v sodni praksi Sodišča EU in tudi (sicer skromni) slovenski sodni praksi. Obstoj SPE je treba presojati v vsakem primeru posebej. V splošnem pa velja, da sama identifikacija tuje družbe v Sloveniji še ne pomeni, da ima ta družba v Sloveniji tudi SPE. Treba je namreč presoditi, ali ima družba v Sloveniji dovolj človeških in tehničnih virov, da lahko storitve prejme in uporabi oziroma jih opravi, pri čemer mora obstajati tudi zadostna stopnja trajnosti. Skladno s sodno prakso pa opravljanje storitev med matičnim podjetjem in stalno poslovno enoto načeloma ni predmet DDV-ja.

The concept of fixed establishment for the purpose of VAT is used when determining the place, where services are deemed to be rendered. The place of supply of services is decisive for determining the country which is entitled to charge VAT on this transaction. The definition of fixed establishment for VAT purposes is provided in both Slovenian and EU legislation, and also in the case law of the EU Court of Justice and in the, yet modest, Slovenian case law. The existence of a fixed establishment should be determined in each individual case separately. A general rule is that the mere fact that a foreign company is registered for VAT in Slovenia does not necessarily determine a fixed establishment for this company in Slovenia. It should be assessed whether this company has sufficient human and technical resources available to receive and use services or to provide services, characterised by a sufficient degree of permanence. According to case law, the supply of services between a company and its fixed establishment is not subject to VAT.