{"id":29165,"date":"2024-01-09T16:37:58","date_gmt":"2024-01-09T15:37:58","guid":{"rendered":"https:\/\/www.promotiv.si\/vat-calculation-for-real-estate-transactions\/"},"modified":"2024-01-09T16:37:58","modified_gmt":"2024-01-09T15:37:58","slug":"vat-calculation-for-real-estate-transactions","status":"publish","type":"post","link":"https:\/\/www.promotiv.si\/en\/vat-calculation-for-real-estate-transactions\/","title":{"rendered":"VAT calculation for real estate transactions"},"content":{"rendered":"<h3><strong>From December 1, 2018, changes in the area of taxation of real estate transactions <\/strong><\/h3>\n<p>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.<\/p>\n<p>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.<\/p>\n<p>The exempted activities referred to in Article 45 of the ZDDV-1 are:<\/p>\n<ul>\n<li>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><\/strong>renting permanently installed equipment and machines and renting safes (Article 2 ZDDV-1);<\/li>\n<li>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<\/li>\n<li>supply of land, except building land (Article 8 ZDDV-1).<\/li>\n<\/ul>\n<p>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.<\/p>\n<p>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.<\/p>\n<h3><strong>Contents of the written agreement on the choice of taxation with VAT<\/strong><\/h3>\n<p>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.<\/p>\n<p>Source: <a href=\"https:\/\/imss.dz-rs.si\/imis\/cde419eec4d60196794e.pdf\"> ZDDV-1<\/a>Najemodajalec se lahko z najemnikom, v skladu z zakonodajo dogovori in od najemnine, ki sicer velja za opro\u0161\u010deno dejavnost pla\u010dila DDV, obra\u010dunava DDV po predpisani stopnji.<\/p>\n<p>V skladu s prvim odstavkom 45. \u010dlena Zakona o davku na dodano vrednost (ZDDV-1) se lahko dav\u010dni zavezanec, ki opravlja transakcije, za katere je oprostitev DDV dolo\u010dena v\u00a02., 7. in 8. to\u010dki 44.\u00a0\u010dlena tega zakona dogovori z najemnikom, zakupnikom, leasingojemalcem oziroma kupcem nepremi\u010dnine, ki je dav\u010dni zavezanec in ima pravico do odbitka celotnega DDV, da bo od navedenih transakcij, ki bi morale biti sicer opro\u0161\u010dene pla\u010dila DDV, obra\u010dunal DDV po predpisani stopnji.<\/p>\n<p>Opro\u0161\u010dene dejavnosti na katere se nana\u0161a 45. \u010dlen ZDDV-1 so:<\/p>\n<ul>\n<li>najem oziroma zakup nepremi\u010dnin (vklju\u010dno z lea\u00adsingom), razen nastanitev v hotelih ali podobnih nastanitvenih zmogljivostih (vklju\u010dno z nastanitvijo v po\u010ditni\u0161kih domovih, po\u010ditni\u0161kih kampih ali na prostorih, namenjenih kampiranju), dajanja v najem gara\u017e in povr\u0161in za parkiranje vozil, <strong>\u00a0<\/strong>dajanja v najem trajno instalirane opreme in strojev in najema sefov (2. \u010dlen ZDDV-1);<\/li>\n<li>dobava objektov ali delov objektov in zemlji\u0161\u010d, na katerih so objekti postavljeni, razen \u010de je dobava opravljena, preden so objekti ali deli objektov prvi\u010d vseljeni oziroma uporabljeni, ali \u010de je dobava opravljena, preden pote\u010deta dve leti od za\u010detka prve uporabe oziroma prve vselitve (7. \u010dlen ZDDV-1) in<\/li>\n<li>dobava zemlji\u0161\u010d, razen stavbnih zemlji\u0161\u010d (8. \u010dlen ZDDV-1).<\/li>\n<\/ul>\n<p>Do 30.11.2018 je dav\u010dni zavezanec lahko obra\u010dunal DDV v skladu s prvim odstavkom 45.\u010dlena ZDDV-1, \u010de sta z najemnikom oziroma kupcem nepremi\u010dnine, pred opravljeno dobavo dav\u010dnemu organu predlo\u017eila vsak svojo izjavo v elektronski obliki.<\/p>\n<p>S spremembo zakonodaje 1.12.2018, morata dav\u010dna zavezanca na zahtevo dav\u010dnega organa dokazati obstoj pisnega dogovora o obdav\u010ditvi transakcije v zvezi z nepremi\u010dnino, sklenjenega za namene prvega odstavka tega \u010dlena pred opravljeno dobavo. Dogovora jima pred opravljeno dobavo, ni potrebno ve\u010d predlo\u017eiti v elektronski obliki preko sistema e-davki.<\/p>\n<h3><strong>Vsebina pisnega dogovora o izbiri obdav\u010ditve z DDV<\/strong><\/h3>\n<p>Pisni dogovor iz drugega odstavka 45. \u010dlena ZDDV-1 vsebuje najmanj jasno izjavo volje, da zavezanca \u017eelita, da se transakcija obdav\u010di, identifikacijsko \u0161tevilko za DDV dav\u010dnih zavezancev, njuno vlogo pogodbene stranke in navedbo nepremi\u010dnine, na katero se dogovor nana\u0161a.<\/p>\n<p>Vir:<a href=\"https:\/\/imss.dz-rs.si\/imis\/cde419eec4d60196794e.pdf\"> ZDDV-1<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>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  [&#8230;]<\/p>\n","protected":false},"author":1,"featured_media":20048,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[125,124,97],"tags":[],"class_list":["post-29165","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-davki-en","category-ddv-en","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>PROMOTION - VAT calculation for real estate transactions<\/title>\n<meta name=\"description\" content=\"Taxation of real estate with VAT. 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