{"id":1789,"date":"2015-12-10T00:00:00","date_gmt":"2015-12-09T23:00:00","guid":{"rendered":"https:\/\/pfp.law\/novice\/ohranitev-stopenj-ddv-in-sprememba-nacina-obracunavanja-ddv-ob-uvozu-od-julija-2016\/"},"modified":"2015-12-10T00:00:00","modified_gmt":"2015-12-09T23:00:00","slug":"ohranitev-stopenj-ddv-in-sprememba-nacina-obracunavanja-ddv-ob-uvozu-od-julija-2016","status":"publish","type":"post","link":"https:\/\/pfp.law\/sl\/novice\/ohranitev-stopenj-ddv-in-sprememba-nacina-obracunavanja-ddv-ob-uvozu-od-julija-2016\/","title":{"rendered":"Ohranitev stopenj DDV in sprememba na\u010dina obra\u010dunavanja DDV ob uvozu od julija 2016"},"content":{"rendered":"<h2>Ohranitev stopenj DDV in sprememba na\u010dina obra\u010dunavanja DDV ob uvozu od julija 2016<\/h2>\n<p>Dr\u017eavni zbor je 18. 11. 2015 potrdil novelo Zakona o davku na dodano vrednost (novela ZDDV-1I), ki uvaja dve bistveni novosti:<\/p>\n<p><\/p>\n<\/p>\n<ul>\n<li>stopnje DDV, ki so bile v juliju 2013 zvi\u0161ane kot za\u010dasni ukrep (zvi\u0161anje redne stopnje iz 20 % na 22 % in zvi\u0161anje zni\u017eane stopnje iz 8,5 % na 9,5 %), bodo sedaj postale trajne. \u0160e naprej bo torej veljala splo\u0161na stopnja DDV v vi\u0161ini 22 % in <b>zni\u017eana stopnja DDV v vi\u0161ini 9,5 %<\/b>.<\/li>\n<li>uvoznikom, registriranim za DDV, <b>pri uvozu blaga ne bo ve\u010d treba fizi\u010dno pla\u010devati uvoznega DDV<\/b>, pa\u010d pa bodo obveznost za pla\u010dilo uvoznega DDV le prikazali v teko\u010dem DDV obra\u010dunu in jo lahko tudi takoj zni\u017eali za vi\u0161ino vstopnega DDV iz istega meseca. S tem se zmanj\u0161uje finan\u010dna obremenitev uvoznikov (proces bo zanje z vidika likvidnosti manj obremenjujo\u010d), obenem pa se \u0161e naprej ohranja na\u010delo nevtralnosti DDV. Sprejeta re\u0161itev se bo pri\u010dela uporabljati \u0161ele za blago, ki bo v Slovenijo uvo\u017eeno po 1. 7. 2016.<\/li>\n<\/ul><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ohranitev stopenj DDV in sprememba na\u010dina obra\u010dunavanja DDV ob uvozu od julija 2016 Dr\u017eavni zbor je 18. 11. 2015 potrdil novelo Zakona o davku na dodano vrednost (novela ZDDV-1I), ki&#8230;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"coauthors":[],"class_list":["post-1789","post","type-post","status-publish","format-standard","category-novice"],"_links":{"self":[{"href":"https:\/\/pfp.law\/sl\/wp-json\/wp\/v2\/posts\/1789","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pfp.law\/sl\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pfp.law\/sl\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pfp.law\/sl\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/pfp.law\/sl\/wp-json\/wp\/v2\/comments?post=1789"}],"version-history":[{"count":0,"href":"https:\/\/pfp.law\/sl\/wp-json\/wp\/v2\/posts\/1789\/revisions"}],"wp:attachment":[{"href":"https:\/\/pfp.law\/sl\/wp-json\/wp\/v2\/media?parent=1789"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pfp.law\/sl\/wp-json\/wp\/v2\/categories?post=1789"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pfp.law\/sl\/wp-json\/wp\/v2\/tags?post=1789"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/pfp.law\/sl\/wp-json\/wp\/v2\/coauthors?post=1789"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}