V nekaterih primerih dajanja nepremičnin s strani davčnih zavezancev v najem se pojavi vprašanje, ali morajo ti pri oddaji v posameznem primeru plačati oz. obračunati davek na dodano vrednost. Odgovor na zastavljano vprašanje ponujajo določbe 44. in 45. člena Zakona o davku na dodano vrednost (ZDDV-1).
Po drugem odstavku 44. člena ZDDV-1 so poslovne transakcije najema oziroma zakupa nepremičnin (vključno z leasingom) praviloma oproščene plačila DDV – razen v primeru, ko gre za:
- nastanitev v hotelih ali podobnih nastanitvenih zmogljivostih, vključno z nastanitvijo v počitniških domovih, počitniških kampih ali na prostorih, namenjenih kampiranju;
- dajanje garaž in površin za parkiranje vozil v najem;
- dajanja trajno instalirane opreme in strojev v najem;
- dajanje sefov v najem.
Ne glede na zgoraj napisano pa se po zakonu najemnik in najemodajalec lahko tudi pogodbeno dogovorita, da se bo pri oddaji nepremičnine plačal DDV. V takem primeru morata pred oddajo nepremičnine v najem skleniti pisni dogovor, ki to njuno željo oz. dogovor jasno in nedvoumno določa. V njem morata navesti predvsem tudi identifikacijski številki prodajalca in kupca za DDV ter točno opredeliti nepremičnino, ki je predmet takšnega njunega medsebojnega dogovora.
Vprašanje, ali je posamezen posel z nepremičninami predmet obveznosti plačila DDV – in če, v kakšni višini – lahko ključno vpliva na rezultat nepremičninske transakcije. Kontaktirajte nas in pomagali vam bomo pri uspešni in učinkoviti izvedbi Vašega nepremičninskega posla.
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Applicability of VAT when renting business premises, apartments, and real estate
In certain cases of rental of real estate in Slovenia, the companies, which are the subject to VAT, are obliged to pay value-added tax. Such cases are defined in Articles 44 and 45 of Slovene Law on the tax on goods and services. Based on Article 44 the business transactions related to renting real estate (including leasing) are, as a rule, exempted from VAT, with the exception of the following cases:
- for accommodation in the hotels and similar accommodation facilities, including holiday homes, camps, or land plots used for camping,
- for renting garages, and parking areas,
- for renting installed capacities – equipment or vehicles,
- for renting safe boxes.
Under the condition that both contractual parties are taxable persons, and that the leaser has the right to VAT deduction, both contracting parties can agree that their legal transaction (which normally would not have been subject to VAT) is being taxed with VAT. Such contractual agreement needs to be concluded before the very lease, and must include: VAT numbers of both of the contractual parties as well as clear definition of the real estate being sold.
Whether or not the VAT applies is a key question, which has to be answered in advance before any real estate transaction. Entrust us with Your real estate business deal in Slovenia and we will take care that it will be concluded successfully and according to all the applicable legislation.
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