Area: Okolje in prostor
Competent authority: MOP
EZU URL: .nan
Initiative ID: 941
Initiative accepted and completed: '2020-05-28'
Initiative classified in EZU: .nan
Initiative forwarded in response: '2019-04-12'
Initiative published: '2019-04-12'
Initiative submitted: '2019-04-10'
Response from the competent authority: "Answer from the Ministry of Economic Development\
  \ and Technology:With the entry into force of the new Act on Mass Valuation of Real\
  \ Estate (Official Gazette of the Republic of Slovenia, No.77/2017; ZMVN-1), the\
  \ obligation for natural persons to directly report lease transactions with buildings\
  \ and parts of buildings to the Geodetic Administration of the Republic of Slovenia\
  \ has ceased.\r\nFor legal transactions concluded by landlords - natural persons\
  \ as of 1 January 2018, the following reporting methods are required:\r\n1. for\
  \ lease transactions with buildings and parts of buildings concluded by landlords\
  \ - natural persons with tenants - natural persons, landlords are now obliged to\
  \ report to the RS Tax Administration when submitting the income tax return on income\
  \ from the rental of property,2.    for lease transactions with buildings and parts\
  \ of buildings concluded by landlords - natural persons with tenants - legal persons\
  \ and entrepreneurs or persons who, in accordance with the regulations governing\
  \ tax procedure, are considered as tax payers in the withholding tax return on income\
  \ from the rental of property, since the entry into force of ZMVN-1, tenants are\
  \ obliged to report the income tax withheld from the income from the rental of property.Rental\
  \ transactions must be reported by the 15th of the month for transactions concluded\
  \ in the previous month.\r\nReportable persons, whether they are legal persons governed\
  \ by private or public law or entrepreneurs, submit data electronically via the\
  \ ETN application. The application allows data to be entered via electronic forms\
  \ or via import in XML format. It is not clear from the initiative what the purpose\
  \ of the initiative is: whether it is to relieve entrepreneurs of the burden of\
  \ reporting on concluded rental transactions, to encourage landlords and tenants\
  \ to regulate more consistently the commercial and legal relations relating to renting,\
  \ or possibly to prevent the grey economy, i.e. to reduce the risk of the black\
  \ economy, i.e. to reduce the cost of renting. Whatever the purpose, the Ministry\
  \ of Economic Development and Technology does not perceive any particular administrative\
  \ obstacles to the reporting of lease transactions. The reporting of lease transactions\
  \ is done electronically via the Internet. Establishing the normative and technical\
  \ conditions that would enable AJPES to report on lease transactions of entrepreneurs\
  \ would require adequate human, technical and financial resources related to setting\
  \ up and maintaining the IT infrastructure, training of clerks on the nature and\
  \ content of lease transactions, their treatment, entering and sending data to the\
  \ application, storing documents, etc. The question also arises whether it would\
  \ not be appropriate, in line with the principle of equal treatment, to establish\
  \ conditions for the reporting of lease transactions also in the case of legal persons\
  \ which are subject to the obligation to report lease transactions. In this context,\
  \ it should be noted that the registration of legal persons is the responsibility\
  \ of different registration authorities, e.g. the registration of companies is the\
  \ responsibility of the registration courts, associations, administrative units,\
  \ etc. In relation to the initiative, we would like to clarify that measures have\
  \ already been taken in the past to encourage entrepreneurs and companies to regulate\
  \ their business relations with the owners of business premises in a more consistent\
  \ manner. This is the obligation of registration entities pursuant to Article 4\
  \ of the Court Register Act (Official Journal of the Republic of Slovenia, No. 54/07\
  \ - Officially consolidated text, 65/08, 49/09, 82/13 - ZGD-1H, 17/15, 54/17 and\
  \ 16/19 - ZNP-1; ZSReg) and of entrepreneurs pursuant to Article 74 of the Companies\
  \ Act (Official Journal of the Republic of Slovenia, No. 65/09 - Officially consolidated\
  \ text, 33/11, 91/11, 32/12, 57/12, 44/13 - Ordinance No. The provisions of the\
  \ Act stipulate that a registrant or an entrepreneur who is not the owner of a building\
  \ at the business address indicated in the application must attach to the application\
  \ a certified statement by the owner of the building that he or she authorises the\
  \ registrant or entrepreneur to operate at that address.The purpose of the provisions\
  \ is, on the one hand, to prevent the establishment of companies and entrepreneurs\
  \ at addresses without the knowledge, authorisation or consent of the owners of\
  \ the buildings. On the other hand, it is intended to encourage companies or their\
  \ agents and entrepreneurs to take a more careful approach to the regulation of\
  \ the commercial and legal relations between themselves and the owners of buildings,\
  \ premises, offices, etc., which also provides them with a certain degree of legal\
  \ certainty. Non-compliance with the provisions is sanctioned not only by removal\
  \ from the register ex officio but also by a fine.\r\nOn the basis of the above,\
  \ the Ministry of Economic Development and Technology is of the opinion that the\
  \ proposed initiative would not be an appropriate measure in terms of its purpose\
  \ within the framework of commercial law or registry law, or within the framework\
  \ of the policy of ensuring a conducive business environment.Reply from the Ministry\
  \ of Finance:With regard to the free letting out for rent, we would like to draw\
  \ your attention to the fact that, according to Article 5 of the Tax Procedure Act\
  \ (Official Gazette of the Republic of Slovenia, No. In view of the above, no notional\
  \ values are taken into account as the basis for taxation, but the real economic\
  \ price is taken into account as the basis for taxation, and, pursuant to Article\
  \ 74(3) of the Tax Code, notional transactions do not have any impact on taxation.\
  \ If a fictitious transaction masks another transaction, the fictitious transaction\
  \ is the relevant transaction for taxation purposes. In that case, the taxable subject\
  \ matter (income) and the circumstances and facts relevant for taxation are valued\
  \ according to their economic substance and the tax liability arises as it would\
  \ have arisen in the light of the relationships created by the economic events.\
  \  In this connection, it should be noted that the tax authority may also access\
  \ data in various registers (e.g. the business register and the register of permanent\
  \ residents) in the performance of its tax monitoring tasks."
Text file: 941.txt
Title: Renting office space to carry out your business
URL: https://www.stopbirokraciji.gov.si/pobuda/?st=941
