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Oprostitve pri Izvozu storitev

Oprostitve pri Izvozu

Oprostitve pri Izvozu storitev

010379.gif010380.gif010381.gif010411.gif010382.gif010383.gif
  1. Na fakturi za izvoz s pomočjo vrsto prodaja označimo, da gre za izvoz blaga.
  2. Nadalje je za izpolnjevanje knjige izdanih računov pomembna še uporabljena davčna tarifna številka -> v našem primeru je obkljukana kolona "Oprostitve pri izvozu".

1. Izvoz storitev kot davčna oprostitev  

se izkazuje v koloni 8 knjige izdanih računov. V ta namen promet izvozne fakture opremimo z davčno tarifo, kjer se DDV obračuna po stopnji 0 %.

35203.gif

35204.jpg  

2. Knjiga izdanih računov:

35205.gif

3. Obrazec DDV-O:

35206.gif

 

 

 

 


 

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