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Večji prelom pri uvedbi e-računov je bilo sprejetje Zakona o spremembah in dopolnitvah Zakona o davku na dodano vrednost (ZDDV-1G), ki je začel veljati 1. 1. 2013. Tako sta postala izenačena papirnati in elektronski račun. Pred sprejetjem omenjenega zakona sta elektronsko poslovanje urejala Zakon o elektronskem poslovanju in elektronskem podpisu (ZEPEP) ter Zakon o varovanju dokumentarnega in arhivskega gradiva in arhivih (ZVDAGA). Na spremembo zakona je vplivala Direktiva Sveta 2010/45/EU, katero so morala države članice Evropske unije vključiti v svojo zakonodajo najpozneje do 31. 12. 2012. Kaj pomeni to za Slovenijo? Vse gospodarske družbe so imele od takrat možnost vzpostavitvi sistem posredovanja e-računov do končnega prejemnika e-računa ne glede na to, ali je ta proračunski uporabnik ali ne. Pri vzpostavitvi sisteme e-računa so morale gospodarske družbe pomislite tudi na vse sedanje in bodoče prejemnike e-računa. Pri tem je ključnega pomena izbira posrednika pri posredovanju in prejemanju e-računov. Ovira pri tem je, da vsi posredniki ne vključujejo vseh možnosti posredovanja e-računa in glede na trenutno Zakonodajo je obvezno pošiljanje e-računa proračunskim uporabnikom, ne pa preostalim gospodarskim družbam. A major turning point in the introduction of the e-invoice system was the adoption of the Act amending the Value Added Tax Act (ZDDV-1G), which entered into force on 1 January 2013 and established equal status of paper and electronic invoices. Prior to the adoption of this act, electronic commerce had been governed by the Electronic Commerce and Electronic Signature Act (ZEPEP) and the Protection of Documents and Archives and Archival Institutions Act (ZVDAGA). The amendments to the act were a result of the Council Directive 2010/45/EU which the European Union member states had to transpose into their legislation before 31 December 2012. What does this imply for Slovenia? All companies have since had the possibility to set up a system of submitting invoices through the e-invoice service, irrespective of whether or not the final recipient of an e-invoice is a budget user. In introducing the e-invoice system, companies also had to have in mind all current and any future recipients of e-invoices. In this endeavour, selecting the right intermediary for the submission and receipt of e-invoices is key, as not all of them offer all possibilities of delivering an e-invoice. Furthermore, according to the currently applicable legislation, it is mandatory to issue an invoice in the e-invoice form to budgetary users, but not to other corporations. |
