Source: Rules on the Implementation of the Value Added Tax Act, Supplement VI

130. Rules on the Implementation of the Value Added Tax Act, Articles 130 and 131, UL RS 17/04, 45/04

For an example of this report, see DDV-O Attachment.

In the DDV-O attachment, changes included in the DDV-O form in line with points 3 and 4 of Article 130 of the Rules on the Implementation of the VAT Act. Point 6 of this Article states that an attachment of this kind must be submitted for every period to which the information contained therein pertains. Data must be reported "separately for each tax period", which can be taken to mean that a separate attachment must be created for every point of Article 130 and for every period to which the change applies.

Articles 130 and 131 of the Rules on the Implementation of the Value Added Tax Act (UL RS 17/04, 45/04) read:

Article 130 (general)

(1) The VAT-registered person must determine his tax liability for the tax period and report it in a VAT account, that is, on a DDV-O form, which he must submit to the tax administration.

(2) The VAT-registered person who already submitted a VAT account and later determined that he incorrectly accounted his tax liability may, up to the deadline for submiting this account, replace the submitted account with a new one.

(3) Upon submission of the DDV-O form, the VAT-registered person must also submit the following:

   - Information about the changed accounted VAT and input VAT amount due to the changed tax basis;

    – Information on the changed accounted VAT amount and input VAT amount due to errors in an invoice issued or received;

    – Information on differences between the deductible input VAT (on the basis of the temporary deductible share) and the input VAT that may be deducted according to the actual deductible share;

    – Information about the amount of input VAT that the VAT-registered person did not deduct in the tax period in which the invoice or customs declaration was received, but later, in line with paragraph 9 of Article 40 of the VAT Act* and

    – Information about changes to the input VAT in line with paragraph 2 of Article 42 of the VAT Act**.

(4) A VAT-registered person transacts a used fixed asset in line with Article 191 of these Rules must submit, together with a DDV-O form, information about the amount of VAT that he declared as an input VAT deduction.

(5) The VAT-registered person includes information from the third and fourth points in the VAT account for the period in which the error was discovered, and does so in the appropriate sections of the DDV-O form, and in such a manner that the amounts in the first part of the DDV-O form are correct.

(6) The VAT-registered person lists information from the previous point separately for each tax period to which the change applies and records the changes in the supplement to the DDV-O form.

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* Paragraph 9 of Article 40 of the VAT Act reads:(9) The taxable persons shall effect the deduction by subtracting from the total amount of VAT due for a given tax period the total amount of VAT in respect of which, during the same period, the right to deduct has arisen in accordance with the second and third paragraph of this Article. If a taxable person does not deduct input VAT in this tax period, he may deduct this amount of input VAT at any time after this tax period, but no later than in the last tax period of the calendar year following the year in which he was entitled to deduct input VAT. "

** Paragraph 2 of Article 42 of the VAT Act reads: (2) If, within the period of five years from the calendar year of the beginning of use of the equipment, changes occur in the conditions, which were during that year decisive for the deduction of input VAT, a correction of the input VAT shall be made for the period following the change. For immovable property, the period of twenty years instead of five years shall be applicable.

Information about which data from documents belongs in a supplement, the types of attachments used, and determining the correct period, see: The Linnks tab in receiving invoices | DDV The Links tab in issue invoices | VAT

In the VAT tab of receiving and issue documents, you can select where a movement will appear in the DDV-O form and the period in which an entry or revision belongs. The following may be selected in the document:

For an example of this report, see DDV-O Attachment.