Source: 149. clen PZDDV, UL RS
17/04,
45/04,
141/06
Paragraph 2 of Article 85 of the VAT Act reads:
Every taxable person shall keep a register of the
goods dispatched or transported, by that
person or on his behalf, to a
destination outside the territory of Slovenia to another Member
State for the purposes of transactions
from points f), g) and h) of paragraph (2) of Article 9 of
this Act.
Paragraph 2 of Article 9, to which the above stipulation refers, reads:
The transfer of
goods to another Member State pursuant to paragraph (1) of this Article
shall be deemed to
have been made if a taxable person or another person acting on his behalf
dispatches or
transports the goods for the purposes of his business to another Member State,
except for the purposes of any of
the following transactions:
...
– the supply of services on the goods in question physically carried
out within the member
state of destination, provided that
the goods, after being worked upon, are returned to the that
taxable person in Slovenia;
– temporary use of the goods within the territory of the Member State in
which dispatch or
transport of the goods ends, for the
purposes of the supply of services in this Member State by
the taxable person established in Slovenia;
– temporary use of the goods, for a period not exceeding 24 months, within the
territory of
another Member State, in which the
temporary importation of the same goods from a third
country would be covered by the
arrangements for temporary importation with full exemption
from import duties.
Special Record for Paragraph 2 of Article 85 of the VAT Act
| 1 |
Sequential number The sequential number. It is automatically
generated by the program. |
| 2 |
Posting date
The
VAT date from the issue document. This is also
the basis for including the record in a tax period. |
| 3 |
Document number The number of the issue invoice. This can be
the internal document number, the number of the first linked document, or
the number of the second linked document. See
Value-Added Tax. |
| 4 |
Document date
The
invoice date from the issue invoice. |
| 5 |
Value of goods in EUR from the document The total value of the
issue document in EUR. |
| 6 |
Quantity of goods listed in the document |
| 7 |
Short description of the goods The name of
the item from the first line of the document. If there are multiple lines in
the document, only the name of the item in the first line will be shown. |
| 8 |
The type of transaction listed in Article 9 of the VAT Act (If it is
the type listed in the fourth or fifth paragraph (the first two bullets
listed above), the type of service is listed; if it is the type listed in
the sixth paragraph (the third bullet listed above), the purpose of the
temporary use of the goods is listed; examples include: trade fair, exhibit,
etc.) This information is entered in the Description field in the
Items regsiter. It is therefore recommended that you create a separate
document type for every type of service that must be listed separately in a
special record. |
| 9 |
Country of destination where the goods were
dispatched or send The ISO of the country of destination from the
issue document. |
| 10 |
Date of dispatch of goods The date of the receiving slip
entered in the issue document. |
| 11 |
Date of the actual receipt of goods or the date of
the sale of the goods, if the goods do not return to Slovenia At
present, this is the date of the second linked document. This date can be
edited as needed. |
| 12 |
Quantity of goods that will not return to Slovenia This
information cannot be automatically entered. You will have to enter it
manually once the quantity is known. |
| 13 |
Short description of the goods that will not return
to Slovenia This information cannot be automatically entered. You will
have to enter it manually once the quantity is known. |
Paragraph 2 of Article 175 of the Rules for the Implementation of the VAT Act
reads:
(2) If goods from the initial country of destination are sent directly to
another country of destination and the conditions stipulated in the fourth,
fifth, and sixth lines of Article 9 of the VAT Act, such dispatches are recorded
in a new line, in accordance with the previous paragraph, except for columns 8
and 10, which are entered as follows:
- In column 8, a reference to the previous entry is entered (sequential
number of the previous entry)
- In column 10, the date of dispatch to the other Member Sate is entered
Because the sequential number of the record is generated automatically, the
determination of this article creates difficulties for computerized accounting.
That's why we advise you to reverse the original issue slip in such cases (Add
movement - Reverse document) and create a new issue slip for the new (second)
country of destination.
