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Carina
Temo vidijo: vsi
Okapi ::
Ne, ne plačaš dvakrat, ker ti fizična oseba ne zaračuna DDVja.
Nisi mogla biti tiho, in si bedarijo zinila.
Plačan pa je DDV dvakrat, če je vmes posrednik, ki je zavezanec za DDV, recimo trgovina z rabljenimi oblačili. Kar pa je samo še en dokaz več, da je v nekaterih primerih DDV za izdelek plačan dvakrat.
Nisi mogla biti tiho, in si bedarijo zinila.
Plačan pa je DDV dvakrat, če je vmes posrednik, ki je zavezanec za DDV, recimo trgovina z rabljenimi oblačili. Kar pa je samo še en dokaz več, da je v nekaterih primerih DDV za izdelek plačan dvakrat.
Zgodovina sprememb…
- spremenil: Okapi ()
Pithlit ::
Če gremo po pravilih, sem napisala. Pa ti ne potegne.
Če gremo po pravilih moraš ti ta prihodek (od prodaje, ne vem, hladilnika) prijavit... in bo obdavčen. Kako torej ne plačaš davka dvakrat? A samo zato ker ga ti nisi obračunal? Al zato ker si državo 'nategnil' za tiste par evrov ko dohodka nisi prijavil (ker, roko na srce, te zaradi tega noben ne bo preganjal)?
Če gremo po pravilih moraš ti ta prihodek (od prodaje, ne vem, hladilnika) prijavit... in bo obdavčen. Kako torej ne plačaš davka dvakrat? A samo zato ker ga ti nisi obračunal? Al zato ker si državo 'nategnil' za tiste par evrov ko dohodka nisi prijavil (ker, roko na srce, te zaradi tega noben ne bo preganjal)?
Life is as complicated as we make it...
Mare2 ::
A ti veš, kako je pri nas to zakonsko urejeno? :)
http://bit.ly/Navodilo123 Podpora za N26 Mastercard za Slovenijo
Okapi ::
Če gremo po pravilih, sem napisala. Pa ti ne potegne.Še kar ne more biti tiho in nadaljuje z bedarijami.
Če gremo po pravilih moraš ti ta prihodek (od prodaje, ne vem, hladilnika) prijavit... in bo obdavčen. Kako torej ne plačaš davka dvakrat? A samo zato ker ga ti nisi obračunal? Al zato ker si državo 'nategnil' za tiste par evrov ko dohodka nisi prijavil (ker, roko na srce, te zaradi tega noben ne bo preganjal)?
Če nisi zapopadla, pogovarjamo se o DDV, ti si pa sedaj od nekje privlekla obdavčitev prihodkov, ki z DDVjem nima popolnoma nič.
In mimogrede, če prodaš rabljen hladilnik za manj, kot si ga kupil, nimaš prav nobenega prihodka, samo malo nižje stroške.
Zgodovina sprememb…
- spremenil: Okapi ()
Okapi ::
A bi se moral? Tako pač je. Tudi ko DDV plačam samo 1x, se mi zdi previsok, ampak pač potrpim.
Pithlit ::
A ti veš, kako je pri nas to zakonsko urejeno? :)
Ja, vem. Če se nas FURS loti po črki zakona bodo padale izvršbe levo in desno. Proračun bo hitro poln. Mi se bomo pa hitro navdli delat samoprijave... al pa skrivat vsak evro.
Jokat o tem kako se DDV plača dvakrat je le to... jokanje. Kupiš v trgovini pa ga plačaš točno enkrat (al pa celo nikol, če gre mimo carinske pošte).
Life is as complicated as we make it...
Mare2 ::
Proračun bo hitro poln. Mi se bomo pa hitro navdli delat samoprijave... al pa skrivat vsak evro.
Glede na izrazoslovje vidim, da se kar spoznaš na fiskalno politiko ali pa vsaj, da si računovodja. Kje pa delaš? :)
http://bit.ly/Navodilo123 Podpora za N26 Mastercard za Slovenijo
AndrejO ::
DarwiN ::
Dobil že ene 40 paketov under 22€ iz Azije v zadnjem letu, zdaj pa so prasice naenkrat začeli računat carinski pregled, včasih 4€, včasih 5€, kako se jim sprdne. Yeah, yeah, sej vem da Azijec pogosto poda napačno vrednost, recimo 10$ namesto dejanskih 20$, ampak to doslej ni bil problem, zdaj pa naenkrat potrebujejo denar..
In kako vem, da so cigani? Ker se pogovarjam s kitajskimi prodajalci, ki pošiljajo po vsem svetu na enak način in potem se seveda tako zatakne samo pri nas v Bananastanu. Če bi do tega prihajalo tudi drugod in bi kupci godrnjali, bi tudi prodajalci odreagirali in začeli izpolnjevati te CN22 obrazce 100% točno.
In kako vem, da so cigani? Ker se pogovarjam s kitajskimi prodajalci, ki pošiljajo po vsem svetu na enak način in potem se seveda tako zatakne samo pri nas v Bananastanu. Če bi do tega prihajalo tudi drugod in bi kupci godrnjali, bi tudi prodajalci odreagirali in začeli izpolnjevati te CN22 obrazce 100% točno.
You don't see faith healers working in hospitals
for the same reason you don't see psychics winning the lottery!
for the same reason you don't see psychics winning the lottery!
darkolord ::
In kako vem, da so cigani? Ker se pogovarjam s kitajskimi prodajalci, ki pošiljajo po vsem svetu na enak način in potem se seveda tako zatakne samo pri nas v Bananastanu. Če bi do tega prihajalo tudi drugod in bi kupci godrnjali, bi tudi prodajalci odreagirali in začeli izpolnjevati te CN22 obrazce 100% točno.V bistvu je Bananastan povsod drugje, kjer lahko uvažaš robo z nepopolnimi uvoznimi dokumenti.
Pithlit ::
Če bi do tega prihajalo tudi drugod in bi kupci godrnjali, bi tudi prodajalci odreagirali in začeli izpolnjevati te CN22 obrazce 100% točno.
Saj se dogaja. Povsod v kolikor toliko razvitem svetu. Zato je pa vedno več trgovin ki ponujajo "carinsko zavarovanje" (doplačaš nekaj malega in ti pol trgovec povrne stroške carinjenja če pač paket ne gre skozi).
V nekatere države pa tudi kitajci ne pošiljajo več. Tko da ta 'bananistan' je s tega vidika še dokaj normalen pojav.
Life is as complicated as we make it...
koyotee ::
Naša carina je itak v p.... Dobil sem tudi nelegalne zadeve, pri kateri niso nič komplicirali, samo da so videli 220$ nakazila na paypalu, katere bodo obdavčili. Še najbolj komplicirajo, ko je malo težji izdelek, a pravilno izpolnjen CN22, hočejo vse žive printscreene.
Lahko smo srečni da tam delajo povečini ženske, ki se jim za razne tehnične zadeve niti sanja ne.
Lahko smo srečni da tam delajo povečini ženske, ki se jim za razne tehnične zadeve niti sanja ne.
Rear DVD collector!
JTD power!
Coming soon: bigger E-penis & new internet friendzzz!
JTD power!
Coming soon: bigger E-penis & new internet friendzzz!
DarwiN ::
V zadnjem mesecu-dveh so bile te azijske akcije in je prispelo rekordno število pošiljk, zato so naši frajerji to zvohali in zagrabili priložnost za free money.. Ker kot pravim, še pred pol leta nisem dobil nikoli za plačat.. Občasno sem moral poslat dokazilo (kar povsem razumem) in potem brez plačila, pa čeprav je bila vrednost na CN obrazcu praktično vedno napačna.
Te usrane hlače na primer. Tip poslal že 700 komadov po vsem svetu in se pogovarjam z njim - prvič sliši za ta strošek carinjenja.
Te usrane hlače na primer. Tip poslal že 700 komadov po vsem svetu in se pogovarjam z njim - prvič sliši za ta strošek carinjenja.
- What should I write?
- oh god.
- This oi write,just afraid that you`ll pay the tax.so i write $10
- wow.so ...other country don`t have this
You don't see faith healers working in hospitals
for the same reason you don't see psychics winning the lottery!
for the same reason you don't see psychics winning the lottery!
darkolord ::
Naj se pač nauči pravilno izvažati robo (ti pa pravilno uvažati).
Zgodovina sprememb…
- spremenilo: darkolord ()
Pithlit ::
prvič sliši za ta strošek carinjenja.
In ti mu verjameš? Ker ta "strošek" se obračuna povsod v EU. In je naša carinska pošta med najcenejšimi.
Life is as complicated as we make it...
mihec87 ::
prvič sliši za ta strošek carinjenja.
In ti mu verjameš? Ker ta "strošek" se obračuna povsod v EU. In je naša carinska pošta med najcenejšimi.
Nad 22eur-logično...Pod to vrednostjo pa kolikor mi je znano drugje ne računajo(kljub nepravilnim cn22), nimajo ljudje ob meji zaradi lepega poštno ležeče čez mejo.
Je cenejša v primerjavi z drugimi državami z višjim standardom...
Zgodovina sprememb…
- spremenil: mihec87 ()
DarwiN ::
Seveda mu verjamem.. Ker drgač bi tip pravilno izpolnil obrazec.. Ljudje bi mu težili in zahtevali refund.. On namreč nima nič od tega, nobenega motiva, da bi meni napisal manjšo vrednost. Enostavno mi je želel narediti uslugo za vsak slučaj..
BTW, na enem računu piše "Storitev 806770 - Carinski postopek", za plačat 5EUR.... Na drugem pa "Storitev 807330 - Carinski postopek e-poslovanje", za plačat 4EUR.
BTW, na enem računu piše "Storitev 806770 - Carinski postopek", za plačat 5EUR.... Na drugem pa "Storitev 807330 - Carinski postopek e-poslovanje", za plačat 4EUR.
You don't see faith healers working in hospitals
for the same reason you don't see psychics winning the lottery!
for the same reason you don't see psychics winning the lottery!
Zgodovina sprememb…
- spremenil: DarwiN ()
Okapi ::
Ena hipoteza je, da so se pač zmotili. Se zgodi.
Druga hipoteza je, da uporabljajo sistem "ako prođe, prođe" - če se boš pritožil, ti bodo pa en evro vrnili.
O.
Druga hipoteza je, da uporabljajo sistem "ako prođe, prođe" - če se boš pritožil, ti bodo pa en evro vrnili.
O.
mihec87 ::
Zna bit da pri prvem je poslal papirje po e-mailu, v drugem pa je to naredil na njihovem e-portalu..
Pithlit ::
Nad 22eur-logično...Pod to vrednostjo pa kolikor mi je znano drugje ne računajo(kljub nepravilnim cn22), nimajo ljudje ob meji zaradi lepega poštno ležeče čez mejo.
Avstrijci ti kar lepo 10€ naračunajo takoj ko paket odprejo. Če je nad 22 ti pa še DDV (njihov) gor nalimajo.
Poštno ležeče folk naroča predvsem iz EU, ker je poštnina občutno cenejša (ali pa je sploh in... iz DE recimo kar pogosto). Pa ker nekatere EU trgovine v Slo sploh ne pošiljajo.
To, da bi kdo naročil en ovitek za telefon v vrednosti 2€ poštno ležeče v avstrijo je pa huda neumnost.
Darwin: ja, sej on vsem hoče prihranit ta strošek... zato pa piše gor manjšo vrednost -> ergo, ve za te fore. Ve to _vsak_ kitajc ki posluje z EU državljani. Mogoče tega ne ve un k je fizična oseba...
Če ti reče da tega ne ve, je to zato ker se mu res ne da s tem ukvarjat in je lažje rečt "prvič slišim, jebiga" kot pa z neko polomljeno angleščino na dolgo in široko razlagat eno in isto že v n-to.
Life is as complicated as we make it...
DarwiN ::
Zna bit da pri prvem je poslal papirje po e-mailu, v drugem pa je to naredil na njihovem e-portalu..
Ja Mihec, tole bo... Sem za en paket poslal po emailu, ker sem jih želel še vprašat, kaj jih je pičilo v zadnjem času, da so kar naenkrat postali tako profesionalno pikolovski.
Aha, pol je 1€ več, ko morajo še mail odpreti... Nice!
In v bodoče, ko bom kinezerjem pisal naj pravilno izpolnjujejo vrednost, bodo pa računali nepravilno zapisano ime, ki ne bo vsebovalo šumnikov.. Ali pač neko drugo malenkost..
You don't see faith healers working in hospitals
for the same reason you don't see psychics winning the lottery!
for the same reason you don't see psychics winning the lottery!
Pithlit ::
Druga hipoteza je, da uporabljajo sistem "ako prođe, prođe" - če se boš pritožil, ti bodo pa en evro vrnili.
O.
Točno to je, ja. Zato pa una zavarovanja ponujajo... očitno se še prevečkrat dogaja da "prođe" in se jim splača vsake tolko povrnit stroške.
Mimogrede, carinski pošti lahko kar vnaprej pošlješ podatke o pošiljki. Prišparaš še kak evro pa dan (ker jim ni treba zahtevat dokazil).
Life is as complicated as we make it...
Zgodovina sprememb…
- spremenila: Pithlit ()
DarwiN ::
Pravkar še eden kintajc odgovoril:
Mislim, vse kaže na to, da se te pikolovske igrice gredo samo naši šalabajzerji. Seveda govorim za izdelke under 22EUR... Od teh odgovorov, do nenadnega zaračunavanja, tudi sama logika, saj on ne izgubi ničesar, če napiše točne podatke.
Grem stavit, da so po tem letošnjem rekordnem navalu pošiljk sklicali izredni sestanek in naročili carinikom, naj odslej stopijo na vsako najmanjšo dlakico in začnejo polnit blagajno.. Mislim, kaj bo druga razlog, da nekje od decembra 2015 kar naenkrat zahtevajo račun za skoraj vsako pošiljko in kasneje praktično brez izjeme zaračunajo strošek.. Od zadnjih 7 pošiljk sem plačal 6x lol.
Friend, why do you need to pay $ 4? Who charged $ 4 to you
Mislim, vse kaže na to, da se te pikolovske igrice gredo samo naši šalabajzerji. Seveda govorim za izdelke under 22EUR... Od teh odgovorov, do nenadnega zaračunavanja, tudi sama logika, saj on ne izgubi ničesar, če napiše točne podatke.
Grem stavit, da so po tem letošnjem rekordnem navalu pošiljk sklicali izredni sestanek in naročili carinikom, naj odslej stopijo na vsako najmanjšo dlakico in začnejo polnit blagajno.. Mislim, kaj bo druga razlog, da nekje od decembra 2015 kar naenkrat zahtevajo račun za skoraj vsako pošiljko in kasneje praktično brez izjeme zaračunajo strošek.. Od zadnjih 7 pošiljk sem plačal 6x lol.
You don't see faith healers working in hospitals
for the same reason you don't see psychics winning the lottery!
for the same reason you don't see psychics winning the lottery!
Zgodovina sprememb…
- spremenil: DarwiN ()
erkgheoruugh ::
Ja mogoče zato, ker so firma in ne socialna ustanova? Al ti tud delaš zastonj za svoje stranke?
Pa nehajte že operirat s to carino, ker to ni nobena carina, ampak pošta z imenom "carinska".
Pa nehajte že operirat s to carino, ker to ni nobena carina, ampak pošta z imenom "carinska".
Pithlit ::
Mislim, kaj bo druga razlog, da nekje od decembra 2015 kar naenkrat zahtevajo račun za skoraj vsako pošiljko in kasneje praktično brez izjeme zaračunajo strošek.. Od zadnjih 7 pošiljk sem plačal 6x lol.
Ah dej no... to počnejo že kar nekaj časa.
Če so ti kaj neupravičeno zaračunal reklamiraj zadevo in zahtevaj denar nazaj. Če so ti upravičeno zaračunal pa ne jokat, ane.
In ja, kitajc lahko kar dost strank zgubi če začne pravilno izpolnjevat CN22. A se tebi sanja kolk folka je še vedno sveto prepričanih da če piše "gift" gor da mora bit kar zastonj? Ogromno folka od kitajcev še vedno _zahteva_ da naj pišejo fejk zneske pa "gift" gor. Nekateri celo zahtevajo fejk račun v paketu (pa pol jamrajo kolk jih 'carina' nateguje ko ne pade na to foro). Al pa kupijo izdelek za 20€ s 30€ poštnine (namesto 50€ s 'free' poštnino') pa pričakujejo da 'cariniki' ne bojo debelo gledal.
Pač, jebiga. Začel so delat kot se gre. Tebi pa ne ostane drugega kot da od kitajca zahtevaš da naj pravilno izpolni tist CN22. Grem stavit da se bojo prej kitajci navadli kot pa da bodo 'cariniki' popustil.
Life is as complicated as we make it...
NewInTown ::
Saj greš lahko sam iskat robo na Kitajsko, pa te bo prišlo ceneje, ker ne bo nobene poštnine, oziroma stroškov z DHLom.
O.
Matematika nekako takole:
Blago vrednosti 78 USD
PayPall 6 Usd
DHL posilka 36 USD
Skupaj = 119 USD
Stroški založene bančne garancije = 10 EUR - OK
Davek na dodano vrednost = 24.55 = suma = 34.55 Eur
DDV na racun DHL 22% = 2.20Eur = Strošek Uvoza = 36.75 Eur
Blago je vrednosti 76 USD x 0.92 Eur/Usd = 70 Eur
Plačati 22% od 70Eur = 15.5 Eur Davka + 10 Eur Stroškov Bančne garancije = 25.5 Eur ne pa 36.75 Eur .
osnovni DHL strošek 36 eur sem že enkrat jaz plačal !! Zakaj mi DHL sedaj prikazuje da še enkrat plačam DDV na že plačan DHL račun dostave.
Zagovor DHL je bil ker po 36. clenu odstavka 6 ZDDV-1 gredo stroški transporta v DDV šeenkrat!!
SAMO TO MI POJASNITE prosim!?
Penderecki ::
Že nekaj časa testiram jodlare.
Do sedaj sem nekaj manjših pošiljk v vrednosti od 20-100€ (NZ, USA, China) prevzel poštno ležeče brez vsakih carinskih stroškov.
Niti en paket ni bil fizično pregledan oz. odprt.
Tu pa tam mi gospa na šalteru v Straß-Spielfeld prijazno zaračuna le 1€ ležarnine.
Do sedaj sem nekaj manjših pošiljk v vrednosti od 20-100€ (NZ, USA, China) prevzel poštno ležeče brez vsakih carinskih stroškov.
Niti en paket ni bil fizično pregledan oz. odprt.
Tu pa tam mi gospa na šalteru v Straß-Spielfeld prijazno zaračuna le 1€ ležarnine.
NewInTown ::
Ja tole gre v Šentilju... Nekaj se sodeloval z enim Ircem i on je prejemalmojo robo brez bilo kakih dajatev brez problema... do 150 Eur bi naj bilo nepisano pravilo v EU brzplačno DDV ,...
Saj imajo več stroškov z papirologiko kot pridobijo s tem drobižem katerega dobijo od nas na te male vredosti... Soma naša državica rabi denar ki ga pa najlažje dobi od nas...
Saj imajo več stroškov z papirologiko kot pridobijo s tem drobižem katerega dobijo od nas na te male vredosti... Soma naša državica rabi denar ki ga pa najlažje dobi od nas...
Pithlit ::
SAMO TO MI POJASNITE prosim!?
Pa kaj ti ni jasno? DDV se obračuna tudi na storitve.
Predpostavimo da je z obrazci vse v redu, račun dodan, whatever (tko da nam ni treba plačat tistih par € stroškov) - pa da komu piskra ne odpre ne bomo kompliciral s carinsko pošto ampak stvar poenostavimo s carino:
Naročiš eno stvar do 22€ + kake 3€ poštnine - stvar gre skoz carino brez da bi ti DDV obračunal ker je vrednost _blaga_ pod carinsko prednostjo.
Naročiš eno stvar nad 22€ + kake 3€ poštnine - na carini ti obračunajo DDV tako na blago kot na poštno storitev. Ker je vrednost _blaga_ nad carinsko.
Naročiš eno stvar do 22€ + 100€ poštnine (ker je kao važno sam da je vrednost blaga do 20€) - na carini se ti v fris smejijo ker je vsem jasno da se kompenzira s poštnino in zahtevajo dodatne papirje (če ti še vedno ne verjamejo grejo pa sami na net pogledat kolk zadeva res stane).
Za DHL? Naročiš neko stvar za 70€ + poštnina 25€ + DHL zaračuna še bančno garancijo 10€ - na carini te zato (ker je blago nad carinsko vrednosto) opalijo z DDV na vse to.
Bo šlo? Enako se dela povsod v EU.
Life is as complicated as we make it...
Penderecki ::
NewInTown...
No, znajo biti malo muhasti, ko gre za EU poštno ležeče pošiljke, ki jih dostavljajo druge kurirske službe in ne državna pošta (pač konkurenca).
Dvema tetama na šalteru ponavadi ob božiču ali kako drugače namenim malo pozornosti v obliki bonbonjere in čokolade,
in mi vselej vzamejo tozadevne pakete. Načeloma zelooo neradi vzamejo te pošiljke. Enemu mariborčanu niso sprejeli paketa, ki je bil pred menoj.
Naslednji teden imam ravno en tak primer in se grem slinit na šalter s sladkarijami.
Mi pa zaračunajo 5€, če dostavi DPD, UPS...itd.
Pač narediš kalkulacijo in vidiš če se ti splača poslati v AT ali v SLO.
Lahko naletiš na trgovca, ki robe ne pošilja v SLO, pošlje pa v AT in nimaš kaj razmišljat.
Toliko o internih EU poštno ležečih pošiljkah.
No, znajo biti malo muhasti, ko gre za EU poštno ležeče pošiljke, ki jih dostavljajo druge kurirske službe in ne državna pošta (pač konkurenca).
Dvema tetama na šalteru ponavadi ob božiču ali kako drugače namenim malo pozornosti v obliki bonbonjere in čokolade,
in mi vselej vzamejo tozadevne pakete. Načeloma zelooo neradi vzamejo te pošiljke. Enemu mariborčanu niso sprejeli paketa, ki je bil pred menoj.
Naslednji teden imam ravno en tak primer in se grem slinit na šalter s sladkarijami.
Mi pa zaračunajo 5€, če dostavi DPD, UPS...itd.
Pač narediš kalkulacijo in vidiš če se ti splača poslati v AT ali v SLO.
Lahko naletiš na trgovca, ki robe ne pošilja v SLO, pošlje pa v AT in nimaš kaj razmišljat.
Toliko o internih EU poštno ležečih pošiljkah.
miko22 ::
Mene pa zanima kaj je ta "bančna garancija"?
Poleg tega da cuzajo denar, morajo imeti neko razlago, kaj je to.
Poleg tega da cuzajo denar, morajo imeti neko razlago, kaj je to.
darkolord ::
Mene pa zanima kaj je ta "bančna garancija"?
Poleg tega da cuzajo denar, morajo imeti neko razlago, kaj je to.
DHL denar za dajatve založi zate. Zaradi tega gre vsa zadeva ponavadi precej hitreje najprej.
Pa kaj ti ni jasno? DDV se obračuna tudi na storitve.
Predpostavimo da je z obrazci vse v redu, račun dodan, whatever (tko da nam ni treba plačat tistih par EUR stroškov) - pa da komu piskra ne odpre ne bomo kompliciral s carinsko pošto ampak stvar poenostavimo s carino:
Naročiš eno stvar do 22EUR + kake 3EUR poštnine - stvar gre skoz carino brez da bi ti DDV obračunal ker je vrednost _blaga_ pod carinsko prednostjo.
Naročiš eno stvar nad 22EUR + kake 3EUR poštnine - na carini ti obračunajo DDV tako na blago kot na poštno storitev. Ker je vrednost _blaga_ nad carinsko.
Naročiš eno stvar do 22EUR + 100EUR poštnine (ker je kao važno sam da je vrednost blaga do 20EUR) - na carini se ti v fris smejijo ker je vsem jasno da se kompenzira s poštnino in zahtevajo dodatne papirje (če ti še vedno ne verjamejo grejo pa sami na net pogledat kolk zadeva res stane).
Za DHL? Naročiš neko stvar za 70EUR + poštnina 25EUR + DHL zaračuna še bančno garancijo 10EUR - na carini te zato (ker je blago nad carinsko vrednosto) opalijo z DDV na vse to.
Bo šlo? Enako se dela povsod v EU.
Tukaj bi spet dodal še nekaj, kar se hitro pozablja. To, da gre neka pošiljka čez carino brez kakršnega koli postopka, je IZJEMA. Ne obratno.
Zgodovina sprememb…
- spremenilo: darkolord ()
NewInTown ::
https://zakonodaja.com/zakon/zddv-1/36-...
Zakon o davku na dodano vrednost (ZDDV-1-NPB10); čistopisVI. - DAVČNA OSNOVA
VI. 36.a člen
36. člen
(dobave blaga ali storitev)tt
(neuradno prečiščeno besedilo)
(1) Pri dobavah blaga ali storitev davčna osnova vključuje vse, kar predstavlja plačilo (v denarju, v stvareh ali v storitvah), ki ga je prejel ali ga bo prejel dobavitelj ali izvajalec od kupca, naročnika ali tretje osebe za te dobave, vključno s subvencijami, ki so neposredno povezane s ceno takih dobav, če ni s tem zakonom drugače določeno.
(2) Pri dobavah blaga iz 7. in 8. člena tega zakona tt, davčno osnovo predstavlja nabavna cena blaga ali podobnega blaga oziroma lastna cena blaga, določena v trenutku uporabe, razpolaganja ali zadržanja blaga.
(3) Pri opravljenih storitvah iz 15. člena tega zakona tt davčno osnovo sestavljajo celotni stroški davčnega zavezanca za opravljene storitve.
(4) Pri dobavah blaga v obliki prenosa blaga v drugo državo članico, davčno osnovo predstavlja nabavna cena blaga ali podobnega blaga oziroma lastna cena blaga, določena v trenutku prenosa.
(5) V davčno osnovo se vštevajo, če že niso všteti:
a) trošarine in drugi davki, takse, uvozne in druge dajatve, razen DDV;
b) postranski stroški, kot so provizije, stroški pakiranja, prevoza in zavarovanja, ki jih dobavitelj ali izvajalec zaračuna kupcu oziroma naročniku storitve.
(6) V davčno osnovo se ne vštevajo:
a) cenovni popusti za predčasno plačilo;
b) cenovni popusti in rabati, odobreni naročniku in obračunani v trenutku dobave;
c) zneski, ki jih davčni zavezanec prejme od svojega naročnika kot povračilo za izdatke, ki jih je plačal v imenu in za račun naročnika in jih vodi v svojem knjigovodstvu kot prehodne postavke. Davčni zavezanec mora zagotoviti dokazila o dejanskem znesku teh izdatkov in ne sme odbiti morebiti zaračunanega DDV od teh transakcij.
(7) Pri dobavi blaga oziroma storitev, ki jo opravi davčni zavezanec, ki v Sloveniji nima sedeža, je davčna osnova vse, kar predstavlja plačilo, ki ga je ali ga bo prejemnik blaga oziroma storitev moral izvršiti dobavitelju.
(8) Če plačilo za opravljeno dobavo blaga oziroma storitev preseže znesek, do katerega bi bil davčni zavezanec upravičen, je davčna osnova prejeto plačilo, v katero ni vključen DDV.
Uradni list RS, št. 13/2011 z dne 28. 2. 2011: 36. člen ZDDV-1
Uradni list RS, št. 13/11 - uradno prečiščeno besedilo, 18/11, 78/11, 38/12 in 83/12: ZDDV-1-NPB9
Uradni list RS, št. 13/11 - uradno prečiščeno besedilo, 18/11, 78/11, 38/12, 83/12 in 86/14: ZDDV-1-NPB10
Zakon o davku na dodano vrednost (ZDDV-1-NPB10); čistopisVI. - DAVČNA OSNOVA
VI. 36.a člen
36. člen
(dobave blaga ali storitev)tt
(neuradno prečiščeno besedilo)
(1) Pri dobavah blaga ali storitev davčna osnova vključuje vse, kar predstavlja plačilo (v denarju, v stvareh ali v storitvah), ki ga je prejel ali ga bo prejel dobavitelj ali izvajalec od kupca, naročnika ali tretje osebe za te dobave, vključno s subvencijami, ki so neposredno povezane s ceno takih dobav, če ni s tem zakonom drugače določeno.
(2) Pri dobavah blaga iz 7. in 8. člena tega zakona tt, davčno osnovo predstavlja nabavna cena blaga ali podobnega blaga oziroma lastna cena blaga, določena v trenutku uporabe, razpolaganja ali zadržanja blaga.
(3) Pri opravljenih storitvah iz 15. člena tega zakona tt davčno osnovo sestavljajo celotni stroški davčnega zavezanca za opravljene storitve.
(4) Pri dobavah blaga v obliki prenosa blaga v drugo državo članico, davčno osnovo predstavlja nabavna cena blaga ali podobnega blaga oziroma lastna cena blaga, določena v trenutku prenosa.
(5) V davčno osnovo se vštevajo, če že niso všteti:
a) trošarine in drugi davki, takse, uvozne in druge dajatve, razen DDV;
b) postranski stroški, kot so provizije, stroški pakiranja, prevoza in zavarovanja, ki jih dobavitelj ali izvajalec zaračuna kupcu oziroma naročniku storitve.
(6) V davčno osnovo se ne vštevajo:
a) cenovni popusti za predčasno plačilo;
b) cenovni popusti in rabati, odobreni naročniku in obračunani v trenutku dobave;
c) zneski, ki jih davčni zavezanec prejme od svojega naročnika kot povračilo za izdatke, ki jih je plačal v imenu in za račun naročnika in jih vodi v svojem knjigovodstvu kot prehodne postavke. Davčni zavezanec mora zagotoviti dokazila o dejanskem znesku teh izdatkov in ne sme odbiti morebiti zaračunanega DDV od teh transakcij.
(7) Pri dobavi blaga oziroma storitev, ki jo opravi davčni zavezanec, ki v Sloveniji nima sedeža, je davčna osnova vse, kar predstavlja plačilo, ki ga je ali ga bo prejemnik blaga oziroma storitev moral izvršiti dobavitelju.
(8) Če plačilo za opravljeno dobavo blaga oziroma storitev preseže znesek, do katerega bi bil davčni zavezanec upravičen, je davčna osnova prejeto plačilo, v katero ni vključen DDV.
Uradni list RS, št. 13/2011 z dne 28. 2. 2011: 36. člen ZDDV-1
Uradni list RS, št. 13/11 - uradno prečiščeno besedilo, 18/11, 78/11, 38/12 in 83/12: ZDDV-1-NPB9
Uradni list RS, št. 13/11 - uradno prečiščeno besedilo, 18/11, 78/11, 38/12, 83/12 in 86/14: ZDDV-1-NPB10
Zgodovina sprememb…
- spremenilo: NewInTown ()
NewInTown ::
http://www.euroexpress.org/uploads/ELib...
Prevedi si tole z Google:
In the EU, goods with a total intrinsic value equal to or less than 150 EUR are exempt from import duties,
and goods having a total value equal to or less than EUR 10 should be exempt from VAT on importation.
Member States may also grant an exemption on VAT for imported goods which have a minimum total value
between EUR 10 and EUR 22 (Council Directive 2009/132/EC of 19 October 2009).7
Thus, unlike import
duties, the VAT de-minimis threshold is not harmonized and can significantly vary across the EU but within
this given range. However, the upper limit of 22 EUR is typically applied by most Member States8
.
In the EU, the recent report on the taxation of the so-called 'digital economy' (European Commission,
2014c) aims to address current flaws in European taxation as regards the emergence of the digital
economy. The Group behind this report considers de-minimis rules to represent a distortion of
competition. The Group recommends that "the small consignments exemption is abolished and that this
should be pursued as a priority in tandem with the development of the broader One Stop Shop (OSS), in
order to create a level playing field between EU and non-EU suppliers" (European Commission, 2014c)
in se tole:
The cross-border consignments, whether they emanate from e-commerce or traditional business
transactions, are subject to VAT and import duties, unless specifically exempted. The level of import duties
is related to the commodity category, the country of origin and, in general, to the value of the goods. Value
Added Tax (VAT) is directly related to the value of the goods and commodity category. Average tariff rates
for import duties for consignments originating outside of the EU Customs Union are 2-13%. VAT is charged
on some goods and services imported from countries outside the EU and when brought into one EU
country from another. There are three rates of VAT in the EU: standard, reduced and zero; the standard
VAT rates vary between 15% and 27% among the Member States4
.
In order to reach an ideal balance between the overall costs of assessing and collecting customs duties and
VAT, de-minimis thresholds for tax-free shipments have been set. The International Chamber of Commerce
(ICC) Customs Guideline #11 defines de-minimis as "a valuation ceiling for goods, including documents and
trade samples, below which no duty or tax is charged and clearance procedures, including data
requirements, are minimal (UNECE, 2012)". The Revised Kyoto Convention (RKC), by the World Customs
Organization (WCO), calls for Customs administrations to set de-minimis thresholds below which duties and
taxes are waived. Shipments falling into this category enjoy expedited release with minimum documentary
requirements. The WTO Bali agreement of 2013 supports the future development of trade facilitation,
including setting relevant de-minimis levels across the globe.
Collection of VAT and import duties generates additional cost not only for Customs and tax authorities, but
also for the logistics operators, importers and consumers. Furthermore, it causes time delays with
quantifiable value. Hence, the application of de-minimis levels is likely to reduce the cost for all parties
involved, while improving the fast flow of goods.
Prevedi si tole z Google:
In the EU, goods with a total intrinsic value equal to or less than 150 EUR are exempt from import duties,
and goods having a total value equal to or less than EUR 10 should be exempt from VAT on importation.
Member States may also grant an exemption on VAT for imported goods which have a minimum total value
between EUR 10 and EUR 22 (Council Directive 2009/132/EC of 19 October 2009).7
Thus, unlike import
duties, the VAT de-minimis threshold is not harmonized and can significantly vary across the EU but within
this given range. However, the upper limit of 22 EUR is typically applied by most Member States8
.
In the EU, the recent report on the taxation of the so-called 'digital economy' (European Commission,
2014c) aims to address current flaws in European taxation as regards the emergence of the digital
economy. The Group behind this report considers de-minimis rules to represent a distortion of
competition. The Group recommends that "the small consignments exemption is abolished and that this
should be pursued as a priority in tandem with the development of the broader One Stop Shop (OSS), in
order to create a level playing field between EU and non-EU suppliers" (European Commission, 2014c)
in se tole:
The cross-border consignments, whether they emanate from e-commerce or traditional business
transactions, are subject to VAT and import duties, unless specifically exempted. The level of import duties
is related to the commodity category, the country of origin and, in general, to the value of the goods. Value
Added Tax (VAT) is directly related to the value of the goods and commodity category. Average tariff rates
for import duties for consignments originating outside of the EU Customs Union are 2-13%. VAT is charged
on some goods and services imported from countries outside the EU and when brought into one EU
country from another. There are three rates of VAT in the EU: standard, reduced and zero; the standard
VAT rates vary between 15% and 27% among the Member States4
.
In order to reach an ideal balance between the overall costs of assessing and collecting customs duties and
VAT, de-minimis thresholds for tax-free shipments have been set. The International Chamber of Commerce
(ICC) Customs Guideline #11 defines de-minimis as "a valuation ceiling for goods, including documents and
trade samples, below which no duty or tax is charged and clearance procedures, including data
requirements, are minimal (UNECE, 2012)". The Revised Kyoto Convention (RKC), by the World Customs
Organization (WCO), calls for Customs administrations to set de-minimis thresholds below which duties and
taxes are waived. Shipments falling into this category enjoy expedited release with minimum documentary
requirements. The WTO Bali agreement of 2013 supports the future development of trade facilitation,
including setting relevant de-minimis levels across the globe.
Collection of VAT and import duties generates additional cost not only for Customs and tax authorities, but
also for the logistics operators, importers and consumers. Furthermore, it causes time delays with
quantifiable value. Hence, the application of de-minimis levels is likely to reduce the cost for all parties
involved, while improving the fast flow of goods.
Zgodovina sprememb…
- spremenilo: NewInTown ()
Okapi ::
In the EU, the recent report on the taxation of the so-called 'digital economy' (European Commission,
2014c) aims to address current flaws in European taxation as regards the emergence of the digital
economy. The Group behind this report considers de-minimis rules to represent a distortion of
competition. The Group recommends that "the small consignments exemption is abolished and that this
should be pursued as a priority in tandem with the development of the broader One Stop Shop (OSS), in
order to create a level playing field between EU and non-EU suppliers" (European Commission, 2014c)
No, a sem rekel, nekatere oprostitev DDVja za po poštni poslane kitajske izdelke, cenejše od 22 evrov, hudo moti. Z razliko je mirno mogoče pokriti poštnino in tako veliko denarja, ki bi ga sicer zapravili v evropskih trgovinah, konča pri Kinezih.
Jaz trenutno čakam na 19 pošiljk, vse pod 22 evri.
NewInTown ::
Enostavno je tako da prozvodnje določenih artiklov v Slo ali celo v Nemčiji ni in MORAŠ iskati zunaj ....
6 Conclusions, discussions and recommendations
6.1 Key conclusions
The establishment of de-minimis thresholds for duties and tax has its roots in the basic understanding that
it is counter-productive to have a tax or duty that is more expensive to collect than the value of the tax or
duty itself. Equally, however, tax and duty rates will have significant impacts on trade, the costs of trade
and competitiveness.
In an era where e-commerce is rapidly expanding and the number of small consignments is increasing
exponentially, the spotlight on de-minimis thresholds for tax and duties has become ever more focused.
Since there are currently large differences in the de-minimis thresholds between the largest economies, it is
important to understand whether and how the thresholds should change and what would be the
consequences of such change.
This study was initiated to provide such understanding in the European context. In order to do so, three
research questions were set for this study and this report has provided answers to each one of them. These
questions and answers are summarized below.
Question 1: What are the economically optimal VAT and duty de-minimis levels for imports into the EU,
considering the cost of tax collection for public administrations and the cost of import processes and
procedures for the private sector?
Performing an extensive literature review and an analysis of a large set of empirical data has confirmed that
the costs of import processes are high both for the Customs authorities and for the importers, freight
forwarders and their supply chains. Simultaneously, the relevance of Customs collected border taxes
remains low in EU Member State budgets.31 As a conclusion we recommend the following:
? VAT de-minimis should be raised to 80 EUR from the current 22 EUR.
? Duty de-minimis threshold should remain at the current level of 150 EUR.
Nesmiselno pa je in totalno NELOGIČNO o DHL-a vključevati DHL storitve v CENO UVOŽENEGA BLAGA in od te skupne cene zaračunavati karkoli, kajti BLAGO je vrednost uvoza. DHL je le storitev in ne BLAGO ki ga uvažam.
6 Conclusions, discussions and recommendations
6.1 Key conclusions
The establishment of de-minimis thresholds for duties and tax has its roots in the basic understanding that
it is counter-productive to have a tax or duty that is more expensive to collect than the value of the tax or
duty itself. Equally, however, tax and duty rates will have significant impacts on trade, the costs of trade
and competitiveness.
In an era where e-commerce is rapidly expanding and the number of small consignments is increasing
exponentially, the spotlight on de-minimis thresholds for tax and duties has become ever more focused.
Since there are currently large differences in the de-minimis thresholds between the largest economies, it is
important to understand whether and how the thresholds should change and what would be the
consequences of such change.
This study was initiated to provide such understanding in the European context. In order to do so, three
research questions were set for this study and this report has provided answers to each one of them. These
questions and answers are summarized below.
Question 1: What are the economically optimal VAT and duty de-minimis levels for imports into the EU,
considering the cost of tax collection for public administrations and the cost of import processes and
procedures for the private sector?
Performing an extensive literature review and an analysis of a large set of empirical data has confirmed that
the costs of import processes are high both for the Customs authorities and for the importers, freight
forwarders and their supply chains. Simultaneously, the relevance of Customs collected border taxes
remains low in EU Member State budgets.31 As a conclusion we recommend the following:
? VAT de-minimis should be raised to 80 EUR from the current 22 EUR.
? Duty de-minimis threshold should remain at the current level of 150 EUR.
Nesmiselno pa je in totalno NELOGIČNO o DHL-a vključevati DHL storitve v CENO UVOŽENEGA BLAGA in od te skupne cene zaračunavati karkoli, kajti BLAGO je vrednost uvoza. DHL je le storitev in ne BLAGO ki ga uvažam.
Zgodovina sprememb…
- spremenilo: NewInTown ()
NewInTown ::
http://exporthelp.europa.eu/thdapp/disp...
Value for Customs purposes
Most customs duties and VAT are expressed as a percentage of the value of the goods being imported. Customs authorities define the value of merchandise for customs purposes based on its commercial value at the point of entry into the EU: purchase price plus delivery costs up to the point where the goods enter the customs territory. This value does not always to the price stated on the sales contract and may be subject to specific adjustments.
http://ec.europa.eu/taxation_customs/co...
Kar kupujemo izven Evropske unije po spletu:
Buying goods online coming from a non-European Union country
As regards information displayed on this page, the Island of Heligoland, the territories of Büsingen, Ceuta, Melilla, Livigno, Campione d'Italia and the Italian waters of Lake Lugano are subject to the same rules as non-EU countries.
Warnings
Customs duty
VAT
Excise duty
Customs declaration
Customs clearance fees
As soon as you buy a product from a non-EU country, then effectively you become an importer and become liable to Customs and Excise Duty as well as Value Added Tax (VAT) payments. If the terms of sale do not specify another arrangement, the goods would normally be held by the Customs Authority at entry, pending the payment of duty and tax.
Customs officers examine packages arriving from outside the EU in order to:
check for prohibited or restricted goods - such as illicit drugs,
confirm that the description and value stated on the Customs Declaration is correct and
check the Customs Declaration to determine if Customs Duty, Excise Duty and/or Import VAT are chargeable.
Warnings
VAT, Customs and Excise duties are likely to be paid on top of the advertised purchase price.
A Customs Declaration must be submitted.
Some commercial websites may offer to show a value on the Customs Declaration that is much lower than the actual price paid so that you don't have to pay duty and/or VAT which may result in seizure of the goods.
Customs duty
On the basis of the data provided in the customs declaration, the supporting documents that accompany it and any information which they may request, the competent customs officers determine, impose and collect Customs duties that are due.
Customs duty is calculated as a percentage of the customs value of the goods:
The percentage or rate varies depending on the type of goods. You can check the tariff applicable in the TARIC database.
The customs value is made up of:
the price paid for the goods,
the insurance cost,
the shipping cost. ( Vključeni dobavni strošek) toraj sem v zmoti!) DHL !
In some cases additional duties may be charged, depending on the country of manufacture of the goods. The TARIC database coves all measures relating to tariff, commercial and agricultural legislation.
Customs Duty is not due for goods, provided directly to the buyer when their value does not exceed 150 euros.
This exception does not apply to perfumes and toilet waters, tobacco or tobacco products and alcoholic products which are subject to special limits on the quantity provided.
VAT
The import VAT is calculated as a percentage (VAT rate) of the taxable amount.
The VAT rate is the one applicable in the country where the goods are being delivered.
You can check the VAT rates applied in each countrypdf Choose translations of the previous link .
The taxable amount is made up of the customs valueplus the duty paid and the transportation and insurance costs up to the first place of destination within the EU.
VAT is not due when the total value of all goods in a consignment (value not inclusive of custom duties or transport costs) is less than a threshold. The threshold may vary from 10 euros to 22 euros, depending on the EU country. Certain countries, however, exclude mail orders from the exemption. This exception does not apply to tobacco or tobacco products and alcoholic products.
You should check with your national tax administration (national links/websites), which has the competence in this matter.
The import VAT may either be included into the overall delivery price or not.
If the import VAT is not included in the price paid to the seller (which is the common situation), you will have to pay it to the postal company or express courier, or directly to the customs if you clear the goods at customs yourself. In the latter case, the procedure differs according to the country.
You should check with your national tax administration (national links/websites), which has the competence in this matter.
If you pay all inclusive, you will be paying import VAT to the seller when paying the total price. But if the import VAT is not properly estimated by the seller, or if the seller fails to ensure the transfer of this VAT amount to the customs, you must be aware that national legislation can hold you jointly liable.
You should check with your national tax administration (national links/websites), which has the competence in this matter.
Excise duty
The goods will be held by the Customs Authority at entry into your country, pending the payment of excise duty.
Rates of excise duty are set by each individual Member State.
Member States may exempt small gifts from excise duty.
You should check with your national tax administration (national links/websites), which has the competence in this matter.
Cigarettes and hand rolling tobacco must bear health warnings and fiscal marks, and containers of spirits that are larger than 35cl must bear a duty stamp.
The Customs Declaration
The Customs Declaration provides information to the Customs authorities about the goods that you are importing.
This declaration must be submitted by a person established in the EU or his representative who is able to present the goods to customs. In the ordinary case this could be the buyer, the company that ships the goods or the carrier who acts as a representative.
If you are the person who submits the Customs Declaration, a courier company may offer to make the declaration on your behalf, but there is normally a charge for this service.
If you are not the person who submits the Customs Declaration, you should verify with the supplier that it is submitted.
The Customs Declaration should indicate correctly the nature of the goods and their value not taking into account taxes, charges, transport or other additional costs.
Some commercial websites will offer to show a value on the Customs Declaration that is much lower than the actual price paid so that the customer does not have to pay duty and/or VAT when the goods enter the Member State of import. It is in the customer's own interest to make sure that the declaration has been submitted and is accurate. If no declaration is made, or the information in it was found to be inaccurate, the acceptance of the declaration, and thus the delivery of the package to the receiver may be delayed or even not take place as the Customs officials are entitled to make further enquiries and impose penalties and sanctions as the case may be. The packages sent by post have to be accompanied by a CN22 or CN23 Declaration, as required by the special rules of the universal postal service.
The Customs Authority in your country is entitled to open and examine any package if it considers this appropriate. Packages might even be seized by Customs and, when appropriate, destroyed.
Customs clearance fees
The customs clearance is the documented permission to pass that the national customs authority grants to the imported goods.
The customs clearance is typically given to a shipping agent to prove that all applicable customs duties have been paid and the shipment has been approved.
The shipping provider may charge a customs clearance fee or customs handling fee for processing the import declaration, an advancement fee for paying the duty and VAT on behalf of the recipient, an airline handling fee for loading and unloading the goods, a security fee for screening or x-raying the goods and a fee for preparing the customs declaration.
These charges will vary from company to company.
When goods are brought into the European Union by postal operators such additional charges are limited to the costs of the customs clearance procedure.
Member States cannot impose charges related to customs clearance higher than the actual costs incurred.
Value for Customs purposes
Most customs duties and VAT are expressed as a percentage of the value of the goods being imported. Customs authorities define the value of merchandise for customs purposes based on its commercial value at the point of entry into the EU: purchase price plus delivery costs up to the point where the goods enter the customs territory. This value does not always to the price stated on the sales contract and may be subject to specific adjustments.
http://ec.europa.eu/taxation_customs/co...
Kar kupujemo izven Evropske unije po spletu:
Buying goods online coming from a non-European Union country
As regards information displayed on this page, the Island of Heligoland, the territories of Büsingen, Ceuta, Melilla, Livigno, Campione d'Italia and the Italian waters of Lake Lugano are subject to the same rules as non-EU countries.
Warnings
Customs duty
VAT
Excise duty
Customs declaration
Customs clearance fees
As soon as you buy a product from a non-EU country, then effectively you become an importer and become liable to Customs and Excise Duty as well as Value Added Tax (VAT) payments. If the terms of sale do not specify another arrangement, the goods would normally be held by the Customs Authority at entry, pending the payment of duty and tax.
Customs officers examine packages arriving from outside the EU in order to:
check for prohibited or restricted goods - such as illicit drugs,
confirm that the description and value stated on the Customs Declaration is correct and
check the Customs Declaration to determine if Customs Duty, Excise Duty and/or Import VAT are chargeable.
Warnings
VAT, Customs and Excise duties are likely to be paid on top of the advertised purchase price.
A Customs Declaration must be submitted.
Some commercial websites may offer to show a value on the Customs Declaration that is much lower than the actual price paid so that you don't have to pay duty and/or VAT which may result in seizure of the goods.
Customs duty
On the basis of the data provided in the customs declaration, the supporting documents that accompany it and any information which they may request, the competent customs officers determine, impose and collect Customs duties that are due.
Customs duty is calculated as a percentage of the customs value of the goods:
The percentage or rate varies depending on the type of goods. You can check the tariff applicable in the TARIC database.
The customs value is made up of:
the price paid for the goods,
the insurance cost,
the shipping cost. ( Vključeni dobavni strošek) toraj sem v zmoti!) DHL !
In some cases additional duties may be charged, depending on the country of manufacture of the goods. The TARIC database coves all measures relating to tariff, commercial and agricultural legislation.
Customs Duty is not due for goods, provided directly to the buyer when their value does not exceed 150 euros.
This exception does not apply to perfumes and toilet waters, tobacco or tobacco products and alcoholic products which are subject to special limits on the quantity provided.
VAT
The import VAT is calculated as a percentage (VAT rate) of the taxable amount.
The VAT rate is the one applicable in the country where the goods are being delivered.
You can check the VAT rates applied in each countrypdf Choose translations of the previous link .
The taxable amount is made up of the customs valueplus the duty paid and the transportation and insurance costs up to the first place of destination within the EU.
VAT is not due when the total value of all goods in a consignment (value not inclusive of custom duties or transport costs) is less than a threshold. The threshold may vary from 10 euros to 22 euros, depending on the EU country. Certain countries, however, exclude mail orders from the exemption. This exception does not apply to tobacco or tobacco products and alcoholic products.
You should check with your national tax administration (national links/websites), which has the competence in this matter.
The import VAT may either be included into the overall delivery price or not.
If the import VAT is not included in the price paid to the seller (which is the common situation), you will have to pay it to the postal company or express courier, or directly to the customs if you clear the goods at customs yourself. In the latter case, the procedure differs according to the country.
You should check with your national tax administration (national links/websites), which has the competence in this matter.
If you pay all inclusive, you will be paying import VAT to the seller when paying the total price. But if the import VAT is not properly estimated by the seller, or if the seller fails to ensure the transfer of this VAT amount to the customs, you must be aware that national legislation can hold you jointly liable.
You should check with your national tax administration (national links/websites), which has the competence in this matter.
Excise duty
The goods will be held by the Customs Authority at entry into your country, pending the payment of excise duty.
Rates of excise duty are set by each individual Member State.
Member States may exempt small gifts from excise duty.
You should check with your national tax administration (national links/websites), which has the competence in this matter.
Cigarettes and hand rolling tobacco must bear health warnings and fiscal marks, and containers of spirits that are larger than 35cl must bear a duty stamp.
The Customs Declaration
The Customs Declaration provides information to the Customs authorities about the goods that you are importing.
This declaration must be submitted by a person established in the EU or his representative who is able to present the goods to customs. In the ordinary case this could be the buyer, the company that ships the goods or the carrier who acts as a representative.
If you are the person who submits the Customs Declaration, a courier company may offer to make the declaration on your behalf, but there is normally a charge for this service.
If you are not the person who submits the Customs Declaration, you should verify with the supplier that it is submitted.
The Customs Declaration should indicate correctly the nature of the goods and their value not taking into account taxes, charges, transport or other additional costs.
Some commercial websites will offer to show a value on the Customs Declaration that is much lower than the actual price paid so that the customer does not have to pay duty and/or VAT when the goods enter the Member State of import. It is in the customer's own interest to make sure that the declaration has been submitted and is accurate. If no declaration is made, or the information in it was found to be inaccurate, the acceptance of the declaration, and thus the delivery of the package to the receiver may be delayed or even not take place as the Customs officials are entitled to make further enquiries and impose penalties and sanctions as the case may be. The packages sent by post have to be accompanied by a CN22 or CN23 Declaration, as required by the special rules of the universal postal service.
The Customs Authority in your country is entitled to open and examine any package if it considers this appropriate. Packages might even be seized by Customs and, when appropriate, destroyed.
Customs clearance fees
The customs clearance is the documented permission to pass that the national customs authority grants to the imported goods.
The customs clearance is typically given to a shipping agent to prove that all applicable customs duties have been paid and the shipment has been approved.
The shipping provider may charge a customs clearance fee or customs handling fee for processing the import declaration, an advancement fee for paying the duty and VAT on behalf of the recipient, an airline handling fee for loading and unloading the goods, a security fee for screening or x-raying the goods and a fee for preparing the customs declaration.
These charges will vary from company to company.
When goods are brought into the European Union by postal operators such additional charges are limited to the costs of the customs clearance procedure.
Member States cannot impose charges related to customs clearance higher than the actual costs incurred.
Zgodovina sprememb…
- spremenilo: NewInTown ()
NewInTown ::
DHL-u se moram upraičit!!
LP
Carine tako ni če je pod 150 Eur
Je pa DDV !!
Darkolord ima prav:
Naročiš eno stvar do 22EUR + 100EUR poštnine (ker je kao važno sam da je vrednost blaga do 20EUR) - na carini se ti v fris smejijo ker je vsem jasno da se kompenzira s poštnino in zahtevajo dodatne papirje (če ti še vedno ne verjamejo grejo pa sami na net pogledat kolk zadeva res stane).
Za DHL? Naročiš neko stvar za 70EUR + poštnina 25EUR + DHL zaračuna še bančno garancijo 10EUR - na carini te zato (ker je blago nad carinsko vrednosto) opalijo z DDV na vse to.
Po EU regulativi:
The taxable amount is made up of the customs valueplus the duty paid and the transportation and insurance costs up to the first place of destination within the EU.
VAT is not due when the total value of all goods in a consignment (value not inclusive of custom duties or transport costs) is less than a threshold. The threshold may vary from 10 euros to 22 euros, depending on the EU country. Certain countries, however, exclude mail orders from the exemption. This exception does not apply to tobacco or tobacco products and alcoholic products.
LP
Carine tako ni če je pod 150 Eur
Je pa DDV !!
Darkolord ima prav:
Naročiš eno stvar do 22EUR + 100EUR poštnine (ker je kao važno sam da je vrednost blaga do 20EUR) - na carini se ti v fris smejijo ker je vsem jasno da se kompenzira s poštnino in zahtevajo dodatne papirje (če ti še vedno ne verjamejo grejo pa sami na net pogledat kolk zadeva res stane).
Za DHL? Naročiš neko stvar za 70EUR + poštnina 25EUR + DHL zaračuna še bančno garancijo 10EUR - na carini te zato (ker je blago nad carinsko vrednosto) opalijo z DDV na vse to.
Po EU regulativi:
The taxable amount is made up of the customs valueplus the duty paid and the transportation and insurance costs up to the first place of destination within the EU.
VAT is not due when the total value of all goods in a consignment (value not inclusive of custom duties or transport costs) is less than a threshold. The threshold may vary from 10 euros to 22 euros, depending on the EU country. Certain countries, however, exclude mail orders from the exemption. This exception does not apply to tobacco or tobacco products and alcoholic products.
Zgodovina sprememb…
- spremenilo: NewInTown ()
St235 ::
Nesmiselno pa je in totalno NELOGIČNO o DHL-a vključevati DHL storitve v CENO UVOŽENEGA BLAGA in od te skupne cene zaračunavati karkoli, kajti BLAGO je vrednost uvoza. DHL je le storitev in ne BLAGO ki ga uvažam.
Povej to še barabi od frizerja, ker se tudi tam računa DDV na storitev in ne na blago.
Pithlit ::
Povej to še barabi od frizerja, ker se tudi tam računa DDV na storitev in ne na blago.
In to dvakrat, trikrat... najprej ti zaračuna DDV na tisto kapljo šampona, pol pa še na to da ti jo na glavo vrže!
Life is as complicated as we make it...
Bellzmet ::
To pa ni res. Od šampona, ki ga kupi frizer si seveda poračuna davek in ga ne plača. DDV plača samo končni potrošnik.
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