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Today, of 2 4 2010, the Official Gazette of RS, no. 27, published the Rules amending the Rules on the Implementation of the Law on Value Added Tax, which shall enter into force on 3 4th 2010 Below are details and a brief explanation of the changes brought iec canada about by the above rules: iec canada
The amendment (deletion) of the first paragraph of Article 29 abolishes the use of rules for the use and enjoyment of the carriage of goods supplied to taxable persons. This means that a taxable person established in Slovenia, which will carry out the transport of goods for the client, a taxable iec canada person established outside the EU will not be charged VAT on the carriage or part thereof, which will take place on the territory of Slovenia, as the place of supply of services, the place where the customer is established haulage iec canada - in a country outside the EU.
At the same time the place of supply of goods transport in the case of transport of goods for the client, Slovenian taxpayer, regardless of the actual place of carriage of goods carried (in the EU or outside the EU) as a whole in Slovenia.
In the current sixth paragraph of Article 54 of the Rules, the words "and installation of joinery made by a single service iec canada provider." The above text is no longer necessary because the code F / 43.320 SKD - Joinery installation does not preclude the incorporation of more joinery, made by a single service provider of installation.
Change 54.a of the Rules is editorial in nature, specifically just explained that window cleaning services under Code Standard Classification of Activities: N / 81220 and cleaning under Code Standard Classification of Activities: N / 81.210, only to the extent that it relates iec canada to private households.
By adding a second paragraph 59.a of the Rules further clarifies when repairs deemed to be minor repairs. Under the new second paragraph 59.a of the Rules for minor repairs shall be deemed as repairs, for which the value of spare parts and consumables used for the execution iec canada of the service is less than 50% of the total price without VAT, which is charged to the customer. Change 59.d of the Rules:
In Article 59.d at the end of the sentence add the words "and seeds of ornamental plants from tariff