B0
|
issue document - It is used in exporting goods for which VAT is not
accounted. receiving document - It is used when purchasing from
subject falling under the Home - Other
type or when importing goods excluding VAT payment.
|
B4
| receiving document - It is used when receiving
goods you pay a 4% flat-rate compensation for farmer.
|
| B5 |
receiving document – It is used with goods for which taxable
dealer charged you 8.5% VAT or in purchasing from non-resident where you
account for and pay tax at 8.5% rate. issue document - It is used
with goods for which you charged 8.5% VAT to the customer.
|
| B2 |
receiving document - It is used with goods for which tax dealer
charged you 20% VAT or in purchasing from non-resident from which you
account for which you account for and pay tax at 20% rate. issue
document - It is used with goods for which you charged 20% VAT to the
customer.
|
N0
| receiving document - It is used
for the service where the issued of invoice has not charged you any VAT
because they are exempt from paying VAT (for example: revenue stamps for
administration tax)
|
| N5 |
receiving document - for example as in
entertainment cost for which you were charged 8.5% VAT (you are not liable
for VAT refund). See for example VAT not Charged.
|
| N2 |
receiving document - for example as in entertainment cost for which you were
charged
20%
VAT (you are not liable for VAT refund). See for example
VAT not Charged.
|
NN
| It is used for that part of transactions which are
not shown in tax records (if you want to exclude transactions from tax
records). Use NN field. Here the checkbox Included in Tax Records
is not checked.
Example: invoice received from customs office or forwarding agent for
payment of customs duty and tax (see Excluded from
Tax Records ).
|
NE
| It is used in monitoring exempt (non-taxable)
transactions from document type for own use.
Example: internal issue for own use from shrinkage identified (Article 14 of
Implementing Rules of Value Added Tax Act (PZDDV)). See
Shrinkage Write-off within Tolerance.
|
| R5, R2 | It is used in
real-estate purchase that must be shown separately in the DDV-O form.
|
| O0, O2, O5 |
Fixed assets acquisition (after May 1st,
2004) where tax is charged at 0, 20 or 8.5 % rates (see
Fixed Asset Acquistion - after May 1st, 2004) |
| OX, OY | Fixed assets acquisition (after
May 1st, 2004) where tax is charged at 20 or 8.5 % rates. Here you cannot
claim input tax (see
Fixed Asset Acquisition - after May 1st, 2004). |
| S5, S2 |
Just like in B5 and B2 only
that there are services anf not goods that are treated.
|
| Z5 | (valid prior to
October 1st, 2002) The type used in receiving of goods including 8.5 % VAT
which is not recognized for tax purposes.
According to the explanation given by the Tax Administration of the Republic
of Slovenia (IKS 2-3/00, p. 250) the input VAT, which the taxable person
could deduct in VAT accounting, yet they have not done so due to any reason (for
example due to incomplete report, insignificant amounts, etc...) is an
expense not recognized for tax purposes. Thus is cannot be included in the
value of goods or costs.
See VAT Not Recognized for Tax Purposes.
See
EU Delivery
- VAT Chargeable and Right to Input VAT for EU books (after May 1st, 2004). |
| Z2 |
(valid prior to October 1st, 2002) The type used in receiving goods
including 20 % VAT, which is not recognized for tax purposes.
See VAT Not Recognized for Tax Purposes.
See
EU Delivery
- VAT Chargeable and Right to Input VAT for EU books (after May 1st, 2004). |
Some predefined tax type IDs are equivalent according to their contents and
methods used in their treatment (for example: N0 and NE). The latter two differ
only by name and can be used for distinguishing individual transactions, and for
reports in the invoice issued... You can make use of them also in reports fo
invoices issued and received as criteria used in reports on tax types used or
exempted.
Of course you can also expand or narrow-down the above-mentioned predefined
tax types.
A new tax type ID which only differs in name can simply be created by
clicking the
from the taskbar.
In compliance with Articles 34 and 35 of the Value Added Tax Act the taxable
person is obliged to specify on the invoice that VAT was not charged an specify
the item and article in the act, according to which sales are VAT exempt.
To this end you can use the statement (Document Texts
register) or the name of customs type if there are specified the
correspondiong Article and item of the Value Added Tax Act, according to which
sales are VAT exempt. The text from Tax Types register is displayed in the
specification of the basis and tax charged.
Thus the NE type is reserved for non-taxable transactions, used in issuing goods
- shrinkage within tolerance.
The N0 type is reserved for receivings where the issuer of invoice did not
charge VAT because they are exempt from paying VAT (example: revenue stamps for
administration tax)