Text file: 5427.txt
author: Dusankp
downvotes: 2
end consideration date: 2014-02-04
id: '5427'
number comments: 9
number views: 1986
proposal type: Competent authority response
response: "Response from the Ministry of Finance\nIn the case of an advertising service\
  \ provided by a contractor for his customer in the course of an economic activity,\
  \ the contractor (taxable person) is liable to pay the tax under the Value Added\
  \ Tax Act (Official Gazette of the RS, No. 13/11-UPB, 18/11, 78/11, 38/12 and 83/12,\
  \ 46/13-ZIPRS1314-A and 101/13-ZIPRS1415; ZDDV-1) is obliged to calculate and pay\
  \ VAT at the general rate of 22%, which is prescribed for all taxable supplies of\
  \ goods and services, except for those listed in Annex I to ZDDV-1, for which a\
  \ lower VAT rate of 9.5% applies.\nThe two VAT rates as applied in Slovenia are\
  \ based on the starting points or frameworks that our policy is obliged to follow\
  \ when prescribing VAT tax solutions, namely EU legislation (the so-called VAT Directive),\
  \ according to which EU Member States are obliged to apply a single standard VAT\
  \ rate of not less than 15%, but may also apply one or (at most) two lower rates,\
  \ which may not be less than 5%.\nThe solution of increasing VAT (specifically)\
  \ on advertising would be to try to influence the behaviour of advertisers in the\
  \ public sphere (newspapers, radio, TV, etc.).It is therefore not possible to support\
  \ such a solution, in particular from the point of view of compliance with the EU\
  \ acquis in the field of VAT, bearing in mind that the prices of goods and services\
  \ on the market depend primarily on supply and demand and other competitive factors,\
  \ which means that an increase/decrease in VAT does not necessarily imply an increase/decrease\
  \ in their prices.\nIn view of all the above, the initiative cannot be supported.\n\
  \ "
response date: 2014-02-25
response due date: null
sent date: 2014-01-06
title: Increased tax on advertising
upvotes: 27
url: https://predlagam.vladi.si/predlog/5427
