 | Loading… |
|
|
|
Ledger of Invoices Received
Ledger of Invoices Received
Ledger of Invoices
Received
172. člen Pravilnika o izvajanju ZDDV, UL RS
17/04,
45/04
 |
The leger of invoices received contains all supplies of
goods with the
purchase from methods Domestic - VAT
Registered, Domestic - Other, and Non-resident. |
Ledger of Invoices Received
| No. |
Description |
Contents of column – LEDGER OF INVOICES
RECEIVED
|
| 1 |
Sequential number |
The sequential number of the record. |
| 2 |
Date of document posting |
The date the invoice was received. This
date is taken from the receiving documentation, and determines which period
a document belongs in. |
| 3 |
Receiving
date |
The receiving date of the
invoice from the receiving documentation. |
| 4 |
Number |
The number of the linked document from the
receiving documentation. You can specify whether this is the internal number
of the document or the number of the first or second linked document. See
Value-Added Tax. |
| 5 |
Date |
The date of the document listed in the previous field (4). |
| 6 |
Company, name and headquarters |
The company of the supplier - the name of the subject from the
Subjects register. The head office of the
supplier's company can also be added to the report if needed. The primary
party or third party from the document can appear in the report. See
Value-Added Tax. |
| 7 |
VAT number |
The VAT
number of the supplier listed in the previous field (6). This information is
taken from the
Subjects register. |
| 8 |
Value with VAT |
The total value
of received invoices including VAT.
The amount of VAT calculated here is broken down in columns 10 and 11.
The total in this column includes all items/services with a
tax rate
with which tax is accounted (either at 8.5% or 20%) and for which the
purchase from method is not Import.
In other words, items
with tax rates B5, B2, S5, S2, N5 and N2 are included in the amount in this column. |
| 9 |
Exempt trade |
The value of purchases that are exempt
from the payment of VAT. This is the total value of invoices where the tax
type is equal to 0. For example, purchases of goods with
tax type N0, are
listed here.
|
| 10 |
Total amount of input VAT that may be
deducted |
The total value of input VAT that can be
deducted. This amount is broken down in columns 12, 13, 15, 16, and 18. |
| 11 |
Total amount of input VAT that may not be deducted |
The total value of input VAT that may not
be deducted, according to Articles 3, 5, 8, 9, and 40 of the VAT Act. This
is the total value of VAT from all received invoices (excluding those with
the Import purchase from method) with a tax
type for which VAT is not accounted and the tax rate is not equal to 0. For
example, purchases of goods with tax types N5, N2, Z5
and Z2 are listed here. |
AMOUNT OF INPUT VAT THAT MAY BE DEDUCTED
-
Tax on domestic purchases
| 12 |
8.5% |
The amount of VAT accounted in invoices
received from subjects for whom you use the purchase from method Domestic -
VAT Registered with goods or services for which VAT is accounted at 8.5%.
Items with predefined tax types B5 and S5, for example, are listed here. |
| 13 |
20 % |
The amount of VAT accounted in invoices received from
subjects for whom you use the purchase from method Domestic - VAT Registered
with goods or services for which VAT is accounted at 20%. Items with
predefined tax types B2 and S2, for example, are listed here. |
-
Purchases from VAT registered subjects with a head office outside
Slovenia
-
|
Base |
The tax base (value of goods/services
without VAT) from invoices issued by subjects for whom you use the Non-resident
purchase from method and with the appropriate tax type (any tax type that
stipulates that VAT is accounted, regardless of the rate. Items with the
predefined tax types B0, B5, B2, S5, S2, N5, and N2. |
-
|
8.5 % |
The amount of VAT accounted in invoices
received from subjects for whom you use the purchase from method Non-resident with goods or services for which VAT is accounted at 8.5%.
Items with predefined tax types B5 and S5, for example, are listed here. |
-
|
20 % |
The amount of VAT accounted in invoices
received from subjects for whom you use the purchase from method Non-resident with goods or services for which VAT is accounted at
20%. Items with predefined tax types B2 and S2, for example, are listed here. |
-
|
Base |
The value of invoices for goods (without
accounted VAT) on which 4% flat-rate VAT is paid to farmers (regardless
of the purchase from method selected). Items with a tax type that stipulates
that VAT is accounted at 4% are listed here (predefined tax type B4, for
example). |
-
|
Amount 4 % |
The amount of VAT accounted to farmers in invoices in which farmers are
paid a 4% flat-rate VAT (regardless of the purchase from method selected).
Items with a tax type that stipulates that VAT is accounted at 4% are listed
here (predefined tax type B4, for example). |
Ledger of Invoices Received: An Example
Reports of prepayments made are prepared the same way using the
Ledger of Prepayments Made.
| Loading… |
| Loading… |
|
|
|
|