From December 1, 2018, changes in the area of taxation of real estate transactions
The lessor can agree with the lessee, in accordance with the legislation, and calculate VAT at the prescribed rate from the rent, which is otherwise considered a VAT-exempt activity.
In accordance with the first paragraph of Article 45 of the Value Added Tax Act (ZDDV-1), a taxpayer who carries out transactions for which the VAT exemption is specified in points 2, 7 and 8 of Article 44 of this Act may agree with a tenant, lessee, lessee or buyer of real estate who is a taxable person and has the right to deduct the entire VAT, so that he will calculate VAT at the prescribed rate from the listed transactions, which should otherwise be exempt from VAT.
The exempted activities referred to in Article 45 of the ZDDV-1 are:
- renting or leasing of real estate (including leasing), excluding accommodation in hotels or similar accommodation facilities (including accommodation in holiday homes, holiday camps or on premises intended for camping), leasing of garages and areas for parking vehicles, < strong>renting permanently installed equipment and machines and renting safes (Article 2 ZDDV-1);
- delivery of facilities or parts of facilities and land on which the facilities are located, unless the delivery is made before the facilities or parts of the facilities are occupied or used for the first time, or if the delivery is made before two years have elapsed from the beginning of the first use or the first moving in (Article 7 ZDDV-1) and
- supply of land, except building land (Article 8 ZDDV-1).
Until November 30, 2018, the taxpayer could calculate VAT in accordance with the first paragraph of Article 45 ZDDV-1, if he and the tenant or the buyer of the real estate, before the delivery, each submitted their declaration to the tax authority in electronic form.
With the change in legislation on December 1, 2018, taxpayers must, at the request of the tax authority, prove the existence of a written agreement on the taxation of the transaction related to the real estate, concluded for the purposes of the first paragraph of this article before the delivery is made. It is no longer necessary to submit the agreement to them in electronic form via the e-tax system before the delivery is made.
Contents of the written agreement on the choice of taxation with VAT
The written agreement from the second paragraph of Article 45 ZDDV-1 contains at least a clear statement of will that the taxpayers want the transaction to be taxed, the VAT identification number of the taxpayers, their role as contracting party and an indication of the real estate to which the agreement relates.
Source: ZDDV-1Najemodajalec se lahko z najemnikom, v skladu z zakonodajo dogovori in od najemnine, ki sicer velja za oproščeno dejavnost plačila DDV, obračunava DDV po predpisani stopnji.
V skladu s prvim odstavkom 45. člena Zakona o davku na dodano vrednost (ZDDV-1) se lahko davčni zavezanec, ki opravlja transakcije, za katere je oprostitev DDV določena v 2., 7. in 8. točki 44. člena tega zakona dogovori z najemnikom, zakupnikom, leasingojemalcem oziroma kupcem nepremičnine, ki je davčni zavezanec in ima pravico do odbitka celotnega DDV, da bo od navedenih transakcij, ki bi morale biti sicer oproščene plačila DDV, obračunal DDV po predpisani stopnji.
Oproščene dejavnosti na katere se nanaša 45. člen ZDDV-1 so:
- najem oziroma zakup nepremičnin (vključno z leasingom), razen nastanitev v hotelih ali podobnih nastanitvenih zmogljivostih (vključno z nastanitvijo v počitniških domovih, počitniških kampih ali na prostorih, namenjenih kampiranju), dajanja v najem garaž in površin za parkiranje vozil, dajanja v najem trajno instalirane opreme in strojev in najema sefov (2. člen ZDDV-1);
- dobava objektov ali delov objektov in zemljišč, na katerih so objekti postavljeni, razen če je dobava opravljena, preden so objekti ali deli objektov prvič vseljeni oziroma uporabljeni, ali če je dobava opravljena, preden potečeta dve leti od začetka prve uporabe oziroma prve vselitve (7. člen ZDDV-1) in
- dobava zemljišč, razen stavbnih zemljišč (8. člen ZDDV-1).
Do 30.11.2018 je davčni zavezanec lahko obračunal DDV v skladu s prvim odstavkom 45.člena ZDDV-1, če sta z najemnikom oziroma kupcem nepremičnine, pred opravljeno dobavo davčnemu organu predložila vsak svojo izjavo v elektronski obliki.
S spremembo zakonodaje 1.12.2018, morata davčna zavezanca na zahtevo davčnega organa dokazati obstoj pisnega dogovora o obdavčitvi transakcije v zvezi z nepremičnino, sklenjenega za namene prvega odstavka tega člena pred opravljeno dobavo. Dogovora jima pred opravljeno dobavo, ni potrebno več predložiti v elektronski obliki preko sistema e-davki.
Vsebina pisnega dogovora o izbiri obdavčitve z DDV
Pisni dogovor iz drugega odstavka 45. člena ZDDV-1 vsebuje najmanj jasno izjavo volje, da zavezanca želita, da se transakcija obdavči, identifikacijsko številko za DDV davčnih zavezancev, njuno vlogo pogodbene stranke in navedbo nepremičnine, na katero se dogovor nanaša.
Vir: ZDDV-1