Text file: 6623.txt
author: missi
downvotes: 1
end consideration date: 2015-04-11
id: '6623'
number comments: 10
number views: 4409
proposal type: Competent authority response
response: "Response from the Ministry of Agriculture, Forestry and Food\nThe sale\
  \ of dogs that are not of own breeding is prohibited by the Animal Welfare Act.\
  \ However, any person owning more than 5 adult dogs must register the breeding with\
  \ the competent office of the Food Safety, Veterinary and Plant Protection Administration.\
  \ The approval is decided by the official veterinarian in an administrative procedure\
  \ in which he verifies compliance with the conditions and issues a decision on the\
  \ maximum number of dogs allowed.\nEach dog must be microchipped and registered\
  \ no later than the third month of age or the first change of ownership. Any new\
  \ owner must declare the change of ownership within 7 days of acquisition. When\
  \ registering any dog bred after 1 January 2015, it is also necessary to provide\
  \ information on the origin (microchip of the mother if bred in the RS, relevant\
  \ documents if from abroad). The minimum interval between two breedings of a bitch\
  \ is prescribed and must not be less than 290 days.\nAll the above data are collected\
  \ and processed in a central database - the Central Dog Register. The above provisions\
  \ of the regulations are mechanisms for monitoring the implementation of and compliance\
  \ with veterinary and animal welfare rules.\n Response from the Financial Administration\
  \ of the Republic of Slovenia\nIn Slovenia, income generated by the breeding and\
  \ sale of animal puppies is taxable. If this income is derived from the independent,\
  \ autonomous and permanent pursuit of work, it is taxed as income derived from the\
  \ pursuit of an activity, in accordance with Article 46 of the Income Tax Code (ZDoh-2).\
  \ Independence and autonomy are manifested in economic activity in one's own name,\
  \ on one's own account, for one's own benefit and at one's own risk and responsibility.\
  \ The sustainability of the activity is not specifically mentioned in the law, but\
  \ is implicit in the activity itself. The exercise of the activity must be duly\
  \ registered. Books must be kept, which means that accounting documents must be\
  \ accepted or drawn up in respect of business events and recorded in the books of\
  \ account in accordance with accounting standards. The books of account are the\
  \ basis for the preparation of tax returns.\nA business cannot be said to be carried\
  \ on if it is a one-off or occasional transaction. If the breeding of dogs is a\
  \ hobby activity, the income from this activity is taxed as income from the performance\
  \ of work or services which is not income from or in connection with the activity,\
  \ in accordance with the provisions of Article 38(3) of the Income Tax Code (ZDoh-2).\
  \ It follows from the above that income derived from the breeding or sale of animal\
  \ puppies is in any event not exempt from tax.\n "
response date: 2015-05-12
response due date: null
sent date: 2015-03-13
title: taxation and registration of dog breeders
upvotes: 18
url: https://predlagam.vladi.si/predlog/6623
