20.500.12556/DKUM-84256 Davčni in računovodski vidik uvoza in pridobitve blaga na primeru podjetja SMM Tax and accounting aspects of the import and acquisition of goods in the example of the SMM company V zadnjih letih je prišlo do večjega sodelovanja med slovenskimi podjetji in tujino. Zaradi pomanjkanja pisnih virov o razlikah med uvozom in pridobitvijo blaga z davčnega in računovodskega vidika ter zaradi tega ker zakonodaja tretjih držav ni usklajena s pravili EU smo se odločili, da to področje bolje raziščemo. Ker je Slovenija članica EU, nas je zanimalo kakšen je potek trgovanja med državami članicami EU in na drugi strani kako podjetja poslujejo s tretjimi državami, katero dokumentacijo potrebujejo in ali so potrebni dodatni postopki pri uvozu blaga. V diplomskem delu smo predstavili glavne razlike med pridobitvijo blaga iz EU in med uvozom blaga iz tretjih držav. V teorijskem delu smo predstavili davčni in računovodski vidik uvoza blaga iz tretjih držav in pridobitve blaga iz EU, medtem ko smo v empiričnem delu predstavili konkretne poslovne dogodke iz podjetja SMM d.o.o., prikazali smo postopek knjiženja poslovnih dogodkov in razložili kako se evidentira DDV. V diplomski nalogi smo govorili tudi o klavzulah Incoterms, ki so tesno povezane s sistemom DDV, saj se z vključitvijo ene od klavzul Incoterms v kupoprodajno pogodbo stranki jasno dogovorita o tem, kakšne so obveznosti kupca in prodajalca v zvezi z dobavo blaga. In recent years, there has been greater cooperation between Slovenian and foreign companies. Due to the lack of written sources on the differences between importing and acquiring goods from a tax and accounting point of view, and due to the fact that the legislation of third countries is not harmonized with EU rules, we decided to investigate this area better. Since Slovenia is a member of the European Union, we were interested in the course of trade between EU member states, as opposed to how companies do business with third countries, what documentation they need, and whether additional procedures are necessary when importing goods. In the thesis, we presented the main differences between the acquisition of goods from the EU and the import of goods from third countries. In the theoretical part, we presented the tax and accounting aspects of the import of goods from third countries and the acquisition of goods from the EU, while in the empirical part, we presented concrete business contracts of the company SMM d.o.o., showed the process of posting business events and explained how VAT is recorded. In the thesis, we also talked about the Incoterms clauses, which are closely related to the VAT system, because by including one of the Incoterms clauses in the sales contract, the parties clearly agree on what the obligations of the buyer and seller are in connection with the delivery of the goods. uvoz carina pridobitev blaga DDV klavzule Incoterms import customs acquisition of goods VAT Incoterms trade clause true true false A. Zdravković Slovenski jezik Angleški jezik Diplomsko delo/naloga 2023-05-09 14:32:00 2023-11-10 12:22:18 2023-11-11 03:12:49 0000-00-00 00:00:00 2023 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.1:339.543 171682307 UN_Zdravkovic_Aleksandra_2023.pdf UN_Zdravkovic_Aleksandra_2023.pdf 1 D48E751370C7B68D8E286D1F6F6C181D 576f3567469fb1a0f68911f3f670c916007242cca24068ea41df0a48d632d878 2c16a6e3-5dc5-11ee-aa7c-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=173104 Ekonomsko-poslovna fakulteta 0 0 0