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AN ACT RESPECTING THE TAX IMPOSED UPON THE RETAIL SALE OF TANGIBLE PERSONAL PROPERTY Short title This Act may be cited as the Retail Sales Tax Act. Back to Top Definitions In this Act (a) "collector" means a person who under this Act is an agent of the Crown for the collection of the tax imposed by this Act; (b) "consumer" means, in relation to a person who acquires tangible personal property, the application by that person of that property, or the intention of that person to apply that property, in the province, (i) to his or her own consumption or use or to the consumption and use of another person at the expense of the first mentioned person, or (ii) on behalf of, or as the agent for, a principal, to the consumption or use of the principal or of another person at the expense of that principal; (c) "consumption" or "use" includes the provision by way of promotional distribution of tangible personal property; (d) "contract of insurance" includes a policy, certificate, interim receipt, renewal receipt or writing evidencing a contract of insurance whether sealed or not and a binding oral agreement of insurance; (e) "fair value" includes (i) in respect of tangible personal property, (A) the price for which the tangible personal property was purchased or acquired by the consumer, including the value in Canadian dollars of services rendered, things exchanged, rental and other consideration accepted by the person from whom the property passed as the price or on account of the price, where the tangible personal property was purchased or otherwise acquired by the consumer, (B) where the tangible personal property was processed, manufactured or fabricated by the consumer, the total cost to the consumer of the tangible personal property as processed, manufactured or fabricated, or (C) where the tangible personal property was in whole or in part, processed, manufactured or fabricated by another person for a consideration for the consumer who either directly or indirectly provided the materials used, the value in Canadian dollars of the processing, manufacturing or fabrication of the tangible personal property by that other person, (ii) installation charges payable by the consumer for the installation of tangible personal property which after its installation remains tangible personal property, (iii) interest, finance charges, or service charges, paid or payable by the consumer, unless the charges are shown separately on a valid bill or invoice of the person from whom the tangible personal property was acquired, (iv) the transportation charges to the port of entry in the province, or, where the tangible personal property is billed on a through bill of lading to another place in the province, the transportation charges to that other place, (v) delivery charges or amounts charged by a seller to a retail purchaser, excluding charges by a common carrier, for the delivery or transportation of tangible personal property sold by the seller to that retail purchaser, (vi) customs and excise duties and sales tax payable to the Crown in right of Canada, and (vii) the tax on tobacco imposed by the Tobacco Tax Act, whether or not those items are shown on the invoice or on the books of the person from whom the tangible personal property passed, where it was purchased or otherwise acquired by the consumer; (f) "insurance" means an undertaking by a person (i) to indemnify another person against loss or liability for loss with respect to a certain risk or peril in the province to which the object of insurance may be exposed, or (ii) to pay a sum of money or thing of value upon the happening of a certain event in the province; (g) "insurer" means a person who undertakes or agrees or offers to undertake a contract of insurance; (h) "insurer's agent" includes an insurer who maintains a place of business in the province and a representative of an insurer in the province; (i) "minister" means the Minister of Finance; (j) "person" includes the Crown and each municipality, town council or rural district council, the board of trustees of a local improvement district and a council, board, commission or authority established under an Act of the Legislature; (k) "policy" means the instrument evidencing a contract of insurance; (l) "premium" means the single or periodic payment under a contract of insurance for the insurance and includes dues, assessments and other consideration; (m) "promotional distribution" means the provision by a person to others of tangible personal property that is, in the opinion of the minister, provided for 1 or more of the following purposes: (i) to describe, or to promote or encourage the purchase, consumption or use of, goods, wares, services or property, (ii) to provide or distribute to a person a catalogue, directory, listing or compilation of persons, places, prices, services, commodities or places of business in respect of the purchase, consumption or use of tangible personal property, (iii) for a purpose, function or use prescribed to be promotional distribution; (n) "promotional distributor" means a person who is a resident of, or carries on business in the province or who intends to live or carry on business in the province and who, by way of promotional distribution, provides to a person in the province tangible personal property the full fair value of or the purchase price of which is not specified charged to, and required to be paid by, the person to whom the tangible personal property is provided; (o) "purchase price" includes the value in Canadian dollars of the consideration, whether money, goods, services rendered, rental or other consideration for which the tangible personal property was acquired at a retail sale, and includes the cost of processing, manufacturing or fabrication, the interest, charges, duties, taxes and costs as referred to in clause (e)(i)(C), subparagraphs (e)(ii), (iii), (iv), (v), (vi) and (vii); (p) "retail purchaser" means a person who by a sale acquires tangible personal property not for resale but as a consumer and includes also a promotional distributor to the extent that the full fair value of or the purchase price of goods provided by way of promotional distribution exceeds a payment specifically made by the person to whom the goods are so provided; (q) "retail sale" means a sale to a retail purchaser; (r) "return" includes information obtained under this Act or the regulations from the records of a seller or taxpayer, or from a 3rd party where the information relates to the seller or taxpayer; (s) "sale" means a sale for cash or on credit or a sale where the price is payable by instalments and includes (i) a barter or exchange, (ii) a sale under which possession of the thing that is the subject of the sale is or is to be delivered to a buyer and the title to the subject of the sale is to be vested in the buyer at a later time on payment of the whole or part of the price or on the performance of another condition, (iii) the taking of possession, by means of foreclosure, conditional sales contract or otherwise, of a thing that is held as security, by a person who immediately before the creation of the security had not consumed or used that thing, (iv) the provision by way of promotional distribution of tangible personal property, (v) another contract by which for consideration a person gives title, conditionally or otherwise, to a thing, to another person; (t) "seller" means a person who in the ordinary course of business sells tangible personal property at a retail sale in the province; (u) "tangible personal property" means personal property that can be seen, weighed, measured, felt or touched or that is in another way perceptible to the senses and includes electricity, natural gas and manufactured gas; (v) "tax" means the tax imposed by this Act and includes penalties and interest that are added to the tax under this Act; and (w) "taxpayer" means a person who is liable to pay money by way of tax under this Act. PART I Back to Top RETAIL SALES Tax A person who acquires tangible personal property at a retail sale in the province shall, in respect of the consumption or use of that property, pay to the Crown at the time of the sale a tax at the rate of 12% of the purchase price of the property so acquired. Back to Top On full purchase price Irrespective of whether tangible personal property acquired at a retail sale in the province is new or used, the tax payable under section 3 shall be based on the full purchase price of that property whether or not a tax was paid under this Act on a previous retail sale of that property. Back to Top "Trade-in" Notwithstanding section 4, where a person who acquires tangible personal property at a retail sale turns in to the seller or to another person selling at a retail sale, as part or full payment of the purchase price of the property being acquired, other tangible personal property on which he or she has paid a tax under this Act or in respect of which he or she is under this section or the regulations not liable to pay tax, that person shall pay the tax on the difference between the purchase price of the property being acquired and the value allowed by the seller or other person on the property turned in to him or her. Back to Top Construction or repair Where a person undertakes the construction, repair or improvement of real property (a) that person is considered to be the consumer of the tangible personal property consumed or used in the construction, repair or improvement and is liable to pay the tax on the fair value of the tangible personal property; and (b) the rate of tax shall be the rate applying at the date the tangible personal property is consumed or used in the construction, repair or improvement under the contract. Back to Top Tax calculation (1) The tax imposed by this Act shall be calculated separately on every retail sale and shall be rounded to the nearest cent with fractions of 1/2 being counted as 1 cent. (2) Where on the same occasion or as part of 1 transaction, several items of tangible personal property are purchased, the total of the purchases shall be considered to have been made at 1 retail sale for the purposes of this Act. Back to Top Determination of value Where the minister is of the opinion (a) that the purchase price charged at a retail sale is not the true value of the tangible personal property sold there; or (b) that the rental or other consideration charged under a contract for the hire or lease of tangible personal property to which section 13 applies is not the true value of the hire or lease, the minister may determine the true value, and the value so determined shall be taken for the purposes of assessing the tax under this Act. Back to Top Movable residential home (1) In this section "movable residential home" means a fabricated family habitation that is wholly constructed, away from the site on which it is intended to be used, for moving to that site in not more than 4 separate parts irrespective of whether it is intended to be later permanently affixed to the site or left standing on the site. (2) Notwithstanding section 3, in respect of a person who purchases a movable residential home for himself or herself as a consumer, the rate of tax to be paid on it shall be based on 1/2 of the purchase price of the movable residential home instead of its full purchase price. Back to Top Property sold on credit Where tangible personal property is sold on credit at a retail sale, whether conditional or otherwise, the retail purchaser is assessable on the whole amount of the contract price and the tax shall be imposed when the retail sale is made. Back to Top Returned property Where tax has been paid in respect of the consumption or use of tangible personal property purchased at a retail sale and, within 1 year from the date that the tax became payable, the tangible personal property is returned to the seller, a refund of the tax shall be paid to the retail purchaser, proportionate to the amount of the purchase price that the retail purchaser is entitled to have refunded to him or her by the seller when the property is returned to the seller. Back to Top Tax not collectable A person who sells tangible personal property at a retail sale to a person who alleges that he or she is not purchasing the property for consumption or use shall collect the tax from the person purchasing the property; but the minister shall, upon proof to his or her satisfaction that the person was not a retail purchaser, refund the tax collected to the person purchasing the property. Back to Top Rental property (1) A person who receives delivery of tangible personal property for his or her consumption or use under a written or oral contract, for the hire or lease of the property by that person, that is not a sale, shall in respect of the consumption or use of that property, pay to the Crown a tax of 12% of the rental or other consideration payable by him or her in respect of the hire or leasing of that property. (2) The tax imposed by subsection (1) shall be collected, and this Act and the regulations shall be applied for the purposes of the imposition, assessment, collection and enforcement of the payment of that tax, as if (a) the right of the hirer or lessee to consume or use the tangible personal property under the contract were tangible personal property; and (b) there were, on each occasion when the hirer or lessee became obliged to pay a rental or other consideration, a retail sale at which the hirer or lessee was the retail purchaser, the person letting the property was the seller and the rental or other consideration was the purchase price. (3) Notwithstanding section 32, where the retail sale is a contract for the letting of tangible personal property under which it is agreed that the hirer or lessee has an option to become the owner of that property, the tax shall be paid (a) on the consideration to be paid for the hiring of the property, as the consideration falls due; and (b) on the consideration to be paid for becoming the owner of the property, as soon as the option is exercised, whether or not the consideration is then payable, but consideration referred to in paragraph (a) on which the tax has been paid shall not for the purposes of this section be included in the consideration referred to in paragraph (b). (4) In this section the expression "rental or other consideration" includes optional payments made in respect of the hire or lease of tangible property for the use, service, protection, upkeep, warranty or other thing incidental or related to the property. Back to Top Utility services (1) A person shall pay to the Crown a tax at the rate of 12% of the service rate, that is to say, the total amount charged to him or her by a public utility for or in connection with (a) the use of a utility system and the connection to it; or (b) the sending of a communication by a utility system. (2) The tax imposed by subsection (1) shall be collected, and this Act and the regulations shall be applied for the purposes of the imposition, assessment, collection and enforcement of the payment of that tax, as if (a) the matter for which the service rate was charged were tangible personal property; and (b) there were, on each occasion when the person became obliged to pay the service rate, a retail sale at which that person was the retail purchaser, the public utility was the seller and the service rate was the purchase price. (3) Where, in relation to the utility system of a public utility, the person receiving the use of the system or sending a communication by it and the public utility is the same person, that person is liable for and shall pay the tax imposed by subsection (1) on that use or communication as if (a) the person receiving the use or sending the communication and the public utility were separate persons; and (b) the service rate were charged to the person receiving the use or sending the communication at the appropriate rate for it. (4) Where the use of a utility system of a public utility is supplied by the public utility for a communication or other use free of charge or at an unreasonably low cost to a person other than the public utility, the public utility is liable for and shall pay the tax levied by this section on that use or communication as if the public utility had itself been the person receiving the use of the system or sending the communication by it and within the scope of subsection (3). (5) In this section (a) "public utility" means a person who owns, operates, manages or controls, for gain, a utility system; (b) "service rate" means the service rate described in subsection (1); and (c) "utility system" means equipment or facilities available to a member of the public for the purpose of communication by telephone, teletype, telegraph, microwave, or other equipment or facilities whether of a similar nature to the preceding or not. Back to Top Other services (1) A recipient shall pay to the Crown a tax at the rate of 12% of the total amount charged to the recipient for or in connection with the supply to him or her of a taxed service, that is to say, (a) repairs to and work done on or in connection with tangible personal property other than commercial fishing equipment or farming equipment and excluding work described in paragraph (b); (b) work ordinarily performed by a dry cleaner, dryer and launderer in the course of his or her business; (c) the supply of lodgings for periods of less than 30 days at tourist establishments that are or are required to be licensed under the Tourist Establishment Regulations, 1976 and having accommodation for more than 4 paying guests; (d) the supplying, under a rental, leasing or other agreement for the provision of them, of television reception transmitted by any means; (e) contracts or agreements for the service, protection, upkeep, warranty or maintenance of tangible personal property, except the service that has been excluded from the application of this section by the regulations. (2) Notwithstanding subsection (1), a recipient shall pay to the Crown a tax at the rate of 4% of the total amount, where that total amount is in excess of $19.99, charged to the recipient for or in connection with the supply to him or her of the taxed service known as advertising, except the service that has been excluded from the application of this section by the regulations. (3) Subsection (2) applies notwithstanding that the taxed service known as advertising is placed 2 or more times by the recipient at a cost for each advertisement that is less than $20. (4) Subsection (2) does not apply in respect of the taxed service known as advertising placed in a publication of an organization that is (a) a registered charity for the purposes of the Income Tax Act (Canada); or (b) considered by the minister to be a non-profit organization. (5) The tax imposed by subsections (1) and (2) shall be collected, and this Act and the regulations shall be applied for the purposes of the imposition, assessment, collection and enforcement of the payment of that tax, as if (a) the taxed service were tangible personal property; and (b) there were, on each occasion when the recipient became obliged to pay the service rate, a retail sale at which the recipient was the retail purchaser, the service supplier was the seller and the service rate was the purchase price. (6) In this section (a) "recipient" means a person to whom a service supplier supplies a taxed service; (b) "service rate" means the total amount charged to the recipient for or in connection with the supply of a taxed service; (c) "service supplier" means a person who supplies a taxed service to a recipient; and (d) "taxed service" means the taxed service described in subsections (1) and (2). (7) For the purpose of subsection (1) the total amount charged does not include amounts charged for travel, lodging or meals. Back to Top Tax on insurance premiums (1) A person who enters into a contract of insurance with an insurer shall pay to the Crown a tax at the rate of 12% of the premium for that insurance. (2) The tax imposed by subsection (1) shall be collected and this Act and the regulations applied for the purpose of the imposition, assessment, collection and enforcement of the payment of that tax, as if (a) the contract of insurance were tangible personal property; and (b) there were on each occasion when the premium is due, a retail sale in the province at which the person paying the premium was the retail purchaser, the insurer or his or her agent was the seller, and the premium was the purchase price. (3) Where a contract of insurance relates to risk, peril or events both in the province and outside the province, the tax payable under this Act shall be calculated only upon the portion of the premium relating to the risk, peril or events arising in the province as determined by the minister. (4) Where tax has been collected or remitted to the minister under subsection (1) and a refund of the whole or part of the premium is made by the insurer or his or her agent within 6 months of the expiration, termination or cancellation of the contract of insurance, the minister or collector shall refund to the person who paid the premium an amount of tax proportionate to the amount of premium refunded. (5) The collector, when reporting the total amount of tax collected by him or her, may deduct from the tax to be remitted to the minister the amount of tax he or she has refunded under subsection (4). Back to Top Property brought into province (1) A person living or carrying on business in the province or a person intending to live or carry on business in the province who brings into the province, or receives delivery within the province, of tangible personal property, for consumption or use as a consumer, shall, except as it is otherwise provided in the regulations, (a) immediately in writing report to the minister the introduction into the province of the tangible personal property; (b) supply to the minister the invoice and other information required by the minister in respect of the consumption or use of the tangible personal property; and (c) at the same time pay to the minister a tax at the rate of 12% of the fair value of the tangible personal property. (2) Where a person referred to in subsection (1) establishes to the satisfaction of the minister that his or her possession of the tangible personal property is under a contract for the hire or lease of the property in respect of which section 13 applies, the person may pay the tax imposed by that section instead of the tax imposed by subsection (1). (3) For the purposes of subsection (1) a person is carrying on business in the province where an employee or representative of that person is functioning or operating in the province for the purpose of promoting the sale or use of tangible personal property belonging to or in the possession or control of that person. Back to Top Property not purchased A person who consumes or uses tangible personal property originally acquired by him or her at a sale other than a retail sale and in respect of which no tax was paid under this Act shall, as soon as the person applies that tangible personal property to his or her own consumption or use, (a) report in writing to the minister the consumption or use of the tangible personal property; (b) supply to the minister information required by him or her in respect of the consumption or use of the tangible personal property; and (c) in the manner provided by this Act and the regulations, pay to the minister a tax of 12% of the fair value of the tangible personal property consumed or used by that person. Back to Top Sales in bulk (1) A person shall not dispose of his or her stock through a sale in bulk without first obtaining a certificate in duplicate from the minister (a) that taxes collectable or payable by that person have been paid; or (b) that an arrangement satisfactory to the minister has been entered into with that person for the payment of the taxes or for securing their payment. (2) Where a person purchases the stock of another person through a sale in bulk, the purchaser is, in addition to a liability imposed on him or her by this Act for payment of the tax on stock acquired by the purchaser through that sale, liable also to pay a tax payable under this Act by that other person unless he or she obtains from him or her a copy of the certificate issued by the minister under subsection (1). (3) Notwithstanding subsections (1) and (2), where a person purchases the stock of another person through a sale in bulk, that person or his or her solicitor shall, upon a demand of the minister, hold back a sufficient amount of money to cover a tax considered to be payable by the previous owner of the stock. (4) The holdback given under subsection (3) may be in the form of a bond or other suitable instrument as approved by the minister. (5) The liability of a person who receives a demand from the minister under subsection (3) shall be limited to the amount of the holdback under that subsection. (6) In this section "sale in bulk" and "stock" have the same meaning as in the Bulk Sales Act. Back to Top Exempt property (1) Where a person, who has not paid a tax under this Act on tangible personal property purchased by him or her at a retail sale because the person was exempt from the tax by reason of the property being intended for consumption or use in, on or for a purpose specified in this Act or another Act or the regulations as being a purpose that makes that person exempt from the payment of that tax, consumes or uses the tangible personal property for a purpose not so specified, that person shall immediately report in writing to the minister the consumption or use of the tangible personal property. (2) Upon receiving a report under subsection (1), the minister may determine the true value of the tangible personal property reported upon as at the time of the beginning of the consumption or use for the non-exempt purpose and the person consuming or using the property shall pay to the minister 12% of the value of the property as so determined. Back to Top Exempt property or use Subject to the regulations, the following tangible personal property is exempt from the tax imposed by this Act: (a) gasoline taxed under another Act of the Legislature; (b) fuel oil taxed under another Act of the Legislature; (c) boats, vessels not exceeding 300 tons gross, engines, batteries, fishing nets, bait, fishery salt and other apparatus and supplies, when purchased by genuine commercial fishers or genuine commercial processors of fishery products or by-products for use primarily by the purchaser in the commercial catching or processing of fish, including shellfish, crustaceans and marine animals; (d) natural water, including ice and water that has been treated for the control of impurities in the interest of public health; (e) medicines and x-ray pictures and plates, when sold on the prescription of a physician, dentist or veterinarian; (f) dental and optical appliances when sold on the prescription of a dentist, optometrist or physician; (g) artificial limbs, orthopaedic appliances or equipment designed solely for the use of (i) physically disabled or handicapped persons or chronic invalids, or (ii) persons who may, if the limbs, appliances or equipment were not used, become physically disabled or handicapped persons or chronic invalids, and hearing aids and batteries for hearing aids and dentures, and insulin needles and syringes used by diabetics for the injection of insulin; (h) tangible personal property sold to the Crown in right of Canada; (i) tangible personal property shipped by the vendor for delivery outside the province, including ships' stores delivered to commercial vessels that normally operated in extra-territorial waters; (j) vessels of more than 300 tons gross used for any purpose; (k) tangible personal property sold at a purchase price of less than $0.26; (l) seeds, feeds, lime, fertilizer, insecticides, farm equipment and machinery either horsedrawn or propelled by muscular power or otherwise, when purchased by a farmer for use solely in the production of farm crops, livestock or livestock products; (m) tangible personal property sold or transferred by 1 or more natural persons to a corporation where (i) the corporation is incorporated at the request of 1 or more natural persons with the principal object of taking over an existing business, trade or occupation previously carried on by him or her, (ii) the title to the tangible personal property of the existing business, trade or occupation referred to in paragraph (i) is sold or transferred to the corporation by 1 or more natural persons within 1 year after the date of incorporation, (iii) the consideration for the sale or transfer of the tangible personal property and the other assets that the natural persons may sell or transfer to the corporation is the acquisition by the natural persons of ownership or control of not less than 75% of the issued share capital of the corporation, (iv) the natural persons, or any of them, retain control of not less than 75% of the issued share capital of the corporation for a period of not less than 2 years from the date of the acquisition referred to in subparagraph (iii), and (v) upon the sale or transfer of the tangible personal property by the natural persons, the corporation deposits with the minister a sum of money or provides him or her with a security bond or personal sureties for an amount of the tax that would, apart from this paragraph, be payable by the corporation on the tangible personal property so sold or transferred, and the sum of money shall be returned to the corporation, or the bond or sureties shall be discharged upon the minister being satisfied that the conditions for the exemption from the tax as provided in this paragraph have been met; and (n) tangible personal property that has been exempted from the tax under this Act by the regulations or by another Act. Back to Top Exemption for recipient of promotional distribution A person in the province to whom tangible personal property is provided by way of promotional distribution is, with respect to the consumption or use of it, exempt from the tax imposed by this Act on the amount by which the full fair value or the purchase price exceeds a payment that is made by that person solely and specifically for the receipt by him or her of the tangible personal property so provided and that is not referable to the purchase, consumption or use by the person of other property. Back to Top Refund of tax (1) Where (a) tax has been paid on tangible personal property that is exempt from tax under this Act; or (b) there has been an overpayment of tax on tangible personal property under this Act, the minister may, on proof of payment or overpayment satisfactory to him or her, refund the tax or overpayment under the regulations to the person who originally paid it. (2) A refund of tax need not be paid under this section unless a claim for it has been made by the person entitled to the refund within 3 years from the date of the payment of the tax. Back to Top Registration certificate (1) The minister may issue to a person a registration certificate, which is not transferable, authorizing that person to sell tangible personal property by retail sale at the place of business that may be specified in the certificate. (2) The minister may refuse to issue a registration certificate to a person or may cancel or suspend the registration certificate of a person (a) where the minister is satisfied or has reason to believe that the person has or will use the certificate to purchase tangible personal property for consumption or use by that person, or has otherwise failed to comply with a requirement of this Act or the regulations; and (b) who is under the supervision and control of a person (i) whose certificate has been cancelled or suspended under paragraph (a), or (ii) who supervised or controlled a person whose certificate has been cancelled or suspended under paragraph (a). (3) The minister may refuse to issue a registration certificate to a corporation or may cancel or suspend the registration certificate of a corporation unless the corporation sends to the minister a copy of the certificate of incorporation, together with the names and addresses of the officers or directors of the corporation holding office at the time the minister requests the names and addresses of the officers or directors of the corporation. Back to Top Various sale outlets (1) Where a person proposes to sell tangible personal property by retail sale at 2 or more separate places of business, the person shall obtain a registration certificate in respect of each place. (2) Where an agent proposes to sell tangible personal property by retail sale on behalf of a principal and the agent does not have a fixed place of business, the agent shall obtain a registration certificate. Back to Top Application for certificate An application for a registration certificate shall be made to the minister in the form that may be prescribed. Back to Top Displaying certificate (1) A seller who has a fixed place of business in a province shall display his or her registration certificate at a prominent place on the premises in respect of which it was issued. (2) A seller, whether or not an agent, who has no fixed place of business in the province shall keep his or her registration certificate on his or her person while soliciting or doing business, and the seller shall produce it, upon request, to a retail purchaser or an authorized representative of the minister. Back to Top Required books of sellers (1) A seller shall keep books of account, records and documents showing (a) the seller's purchases and sales of tangible personal property; (b) tangible personal property purchased or taken from stock for consumption or use by the seller, or supplied to employees of the seller where the tangible personal property is not sold at a retail sale; (c) non-assessable sales of tangible personal property, including sales for resale, retail sales that are exempted and sales in respect of which refund of the tax is payable; (d) assessable retail sales of tangible personal property; (e) amount of tax collected; (f) disposal of tax and remuneration retained by the seller; and (g) other accounts, records and documents that may be designated by the minister, and shall make returns to the minister in the prescribed manner and at the prescribed times. (2) The minister may require (a) different sellers or classes of sellers to keep and preserve different books of accounts, records and documents; and (b) a seller or class of seller to keep records showing each individual purchase and sale of tangible personal property. (3) An insurer's agent shall keep full, up-to-date and accurate books of account and records showing (a) particulars of insurance effected to which the tax imposed by this Act applies together with the names and addresses of persons effecting the insurance and the amount of premiums paid or charged for the insurance; (b) the date of payment or charging of premiums referred to in paragraph (a); and (c) other information required by the minister. Back to Top Required records of others A manufacturer, wholesaler, importer, jobber and agent shall keep a record of purchases and sales of tangible personal property made by him or her, whether for consumption or use or resale, and shall make returns to the minister in the form, in the manner and at the times prescribed. Back to Top Availability of returns (1) Returns made under this Act shall not be made available to a person except persons authorized by the minister to receive them. (2) The minister may not authorize a person to receive returns made under this Act unless it is necessary to do so for the purposes of this Act. (3) The minister may (a) communicate to a person employed by the Government of Canada or of a province information obtained under this Act; or (b) permit a person employed by the Government of Canada or of a province to inspect or have access to a form, return or statement provided under this Act. (4) Subsection (3) applies only in those circumstances where (a) on a reciprocal basis similar information is communicated to the minister by a reciprocating jurisdiction and persons employed by this province may inspect and have access to similar forms, returns and statements under the control of the reciprocating jurisdiction; and (b) information communicated under subsection (3) and the inspection and access permitted under that subsection will not be used for a purpose other than the administration or enforcement of a law of the reciprocating jurisdiction that provides for the imposition of a tax. Back to Top Agent for collecting tax A seller who sells tangible personal property in the province or maintains a place of business or has a representative in the province is considered to be an agent of the Crown and as an agent shall levy and collect the tax imposed by this Act from the retail purchaser. Back to Top Collection of tax The tax, whether the purchase price is stipulated to be payable in cash or on terms or by instalments or otherwise, shall be collected at the time of the sale on the whole amount of the purchase price and shall be remitted by the collector to the minister at the prescribed times and in the prescribed manner. Back to Top Remuneration The minister may pay sellers for their services in collecting and forwarding the tax to the minister the remuneration that may be prescribed by the regulations. Back to Top Eligibility of member A person acting under section 31 or a seller receiving remuneration under section 33 is not, because of so acting or receiving remuneration, ineligible to be elected as a member or to sit and vote in the House of Assembly. Back to Top Liability for collected tax (1) A person who collects a tax under this Act is considered to hold the tax in trust for the Crown and shall pay over the tax in the manner and at the time provided by this Act and the regulations. (2) An amount of tax collected and not paid over as required by this Act or the regulations (a) is recoverable by action in a court as a debt due to the Crown; and (b) until so paid is a 1st lien on the entire assets of the estate of the person who collected the tax, and has priority over other claims of a person. Back to Top Liability for tax (1) The retail purchaser and the consumer are and remain liable for the tax until it has been collected. (2) Where a seller or another person sells tangible personal property and fails to collect the tax, he or she shall immediately notify the minister; and the tax may be recovered from the retail purchaser or consumer by action in a court as a debt to the Crown. Back to Top Application of Financial Administration Act (1) A person who collects a tax under this Act shall be considered to act subject to sections 77 to 80 and section 83 of the Financial Administration Act and for the purposes of those sections the person is a person who has received money on behalf of the Crown. (2) Amounts received by the minister by way of tax are part of the Consolidated Revenue Fund. Back to Top Bonding of seller (1) The minister may require a seller to deposit with the minister a bond by way of cash or other security satisfactory to the minister in the amount that may be determined by the minister, which shall not be greater than an amount equal to 6 times the amount of the tax estimated by the minister that would normally be collected by the seller each month in compliance with this Act, but in no case shall the deposit be less than $100. (2) The minister's estimate under subsection (1) is final and conclusive for the purposes of a bond under this section. (3) Where a seller who has deposited a bond with the minister under subsection (1) fails to collect or remit tax under this Act, the minister may, by giving written notice to the seller by registered mail or personal service, apply the bond in whole or in part to the amount that should have been collected, remitted or paid by the seller as the amount due to the Crown as of the date of the notice. (4) The use of a remedy provided by subsection (3) does not bar or affect the other remedies provided by this Act or existing by law, nor does it prejudice, limit or affect a lien or priority existing under this Act or otherwise. Back to Top Appointment of inspectors The Lieutenant-Governor in Council may appoint or designate those inspectors, officers and other persons that he or she considers necessary for the proper carrying out of this Act and the regulations. Back to Top Powers of inspectors A person appointed or designated under section 39, in this Act called an "inspector", may, so long as it is reasonably necessary to determine compliance with this Act, at reasonable times, enter upon the business premises of a person or upon the premises where that person's records are kept (a) to inspect, audit or examine books of account, records, financial statements including balance sheets and profit and loss statements or documents; or (b) to ascertain the quantities of tangible personal property purchased, on hand, sold, consumed or used by that person, and whether the taxes collected or payable by that person have been remitted or paid to the minister, and the persons occupying or in charge of the premises shall answer questions concerning those matters and shall produce for inspection those books of account, records, financial statements including balance sheets and profit and loss statements or documents that the inspector may request. Back to Top Search and seizure (1) Where an inspector believes on reasonable grounds that a person has contravened this Act or the regulations or that a person has in his or her possession tangible personal property in respect of the consumption or use of which the tax payable has not been paid, the inspector may with a warrant issued under subsection (2) enter and search the premises, receptacle, motor vehicle, ship, boat or aircraft where tangible personal property is believed to be situated and to inspect books of account, records, financial statements including balance sheets and profit and loss statements or other documents relating to the tangible personal property and to make those inquiries that are considered necessary. (2) A Provincial Court judge or justice of the peace who is satisfied by information upon oath or affirmation that there are reasonable grounds for believing that there has been a contravention of this Act or the regulations or that there is on a premises, receptacle, motor vehicle, ship, boat or aircraft tangible personal property in respect of the consumption or use of which the tax payable has not been paid may issue a warrant authorizing an inspector named in the warrant, subject to the conditions that may be specified in the warrant, to (a) enter and search those premises, receptacles, motor vehicles, ships, boats or aircraft; (b) make copies or abstracts of books or records relating to the tangible personal property that is the subject of the search; and (c) take away the books or records for the purpose of making copies of them, which books and records shall be returned immediately after copies are made. (3) The person occupying or in charge of the premises, receptacle, motor vehicle, ship or boat described in subsection (2) shall produce for inspection by the inspector named in the warrant tangible personal property in his or her possession, books of account, records, financial statements including balance sheets and profit and loss statements or other documents relating to the tangible personal property, and answer questions relating to them. (4) The books or records referred to in subsection (2) shall not include financial statements, balance sheets and profit and loss statements. Back to Top Actions against inspectors Where a court, before which a proceeding is taken against an inspector for anything done by him or her under this Act or the regulations, is satisfied that there was probable cause for the action of the inspector, and that the action was not malicious, a verdict or judgment shall not be given against the inspector for more than $0.05 damages or for costs of suit. Back to Top Estimating tax in default (1) Where a seller or taxpayer fails to make a return or remittance as required by this Act or the regulations, or the returns of the seller are not substantiated by his or her records, the minister may make an estimate of the amount of the tax collected by the seller or payable by the taxpayer for which he or she has not accounted, and the amount so estimated shall be considered to be the tax collected or payable by him or her. (2) The seller or taxpayer shall pay the amount estimated under subsection (1) to the Crown. (3) In addition to making an estimate of the amount of tax collected by the seller or payable by the taxpayer under subsection (1), the minister may make an estimate of the amount of the tax collected by the seller or payable by the taxpayer based on the records of the supplier of the seller or taxpayer in conjunction with the records of the seller or taxpayer. (4) In subsection (3) "supplier" means a person from whom the seller or taxpayer acquires tangible personal property. Back to Top Estimated tax The minister may by written notice either mailed to or served on the seller or taxpayer or his or her heirs, administrators, executors or assigns, or custodian or trustee in bankruptcy, require the seller or taxpayer to pay over to the Crown or otherwise account for the amount estimated under section 43 within 30 days after the date on which the notice is mailed or served. Back to Top Proof An affidavit by an officer of the Department of Finance sworn or affirmed before a person authorized to take affidavits that a notice given under section 44 has been mailed or served shall be received, in the absence of evidence to the contrary, as proof that the amount stated is owing by the seller or taxpayer. Back to Top Action to recover tax (1) The amount of the tax that is due or that has been collected under this Act may be recovered with costs by action in a court as a debt due to the Crown. (2) An action under subsection (1) shall be tried without a jury, and the court may make an order as to costs in favour of or against the Crown. Back to Top Certificate of default (1) Where default is made in the payment of a tax or a part of it that is due or that has been collected on behalf of the Crown under this Act, the minister may issue a certificate stating the amount due and remaining unpaid, and the name of the person by whom it is payable, and may file the certificate with the Registrar of the Supreme Court. (2) Where a certificate is filed with the Registrar of the Supreme Court, it is of the same effect and proceedings may be taken on it as if it were a judgment of the Trial Division for the recovery of a debt of the amount stated in the certificate against the person named in it. Back to Top Demand on 3rd party (1) Where the minister has knowledge that a person is or is about to become indebted to a taxpayer or collector who has not paid or remitted the tax payable under this Act, he or she may demand of that person that the money otherwise payable by him or her to the taxpayer or collector be in whole or in part paid to the minister on account of the taxpayer's or collector's liability under this Act. (2) The receipt of the minister for money paid by a person in response to a demand made under subsection (1) constitutes a sufficient discharge of the liability of that person to the taxpayer or collector to the extent of the amount set out in the receipt. (3) A person discharging a liability to a taxpayer or collector after receiving a demand under this section is personally liable to the Crown in an amount that is the lesser of (a) the liability discharged as between him or her and the taxpayer or collector; and (b) the liability of the taxpayer or collector for the taxes due under this Act or that have been collected on behalf of the Crown, but not remitted, including interest and penalties. Back to Top Recovery by distress (1) The minister may personally or through an agent levy the amount of taxes that are due, with costs, by distress (a) of the goods and chattels of the person liable to pay the taxes over to the minister; (b) of goods and chattels in the possession of that person wherever they are found within the province; or (c) of goods and chattels found on the premises of that person, the property of or in the possession of another occupant of the premises that would be subject to distress for arrears of rent due to a landlord, and the costs chargeable shall be those payable as between landlord and tenant. (2) Where distress is made under subsection (1) for the recovery of taxes, (a) the minister shall, by advertisement posted up in at least 3 conspicuous public places in the locality where the sale of the property distrained is to be made, give at least 10 days' notice of the time and place of the sale and of the name of the person whose property is to be sold; and (b) at the time named in the notice, an authorized agent of the minister shall sell at public auction the property distrained or as much of it as may be necessary to satisfy the claim of the minister for taxes, costs and expenses and for the costs and expenses incidental to the distress and sale. (3) Where the property distrained is sold for more than the amount of taxes, costs and expenses referred to in subsection (2) and a claim for the surplus is not made by another person on the ground that the property sold belonged to him or her or that the person was entitled by lien or other right to the surplus, the surplus shall be paid over to the person in whose possession the property was when the distress was made and his or her receipt shall be taken for it. (4) Where the property distrained is sold for more than the amount of taxes, costs and expenses referred to in subsection (1) and a claim for the surplus is made by another person other than the person in whose possession the property was when the distress was made, then, (a) where the claim is not contested, the surplus shall be paid to the claimant and his or her receipt shall be taken for it; or (b) where the claim is contested, the minister shall retain the surplus until the respective rights of the parties have been determined by action at law or otherwise. (5) A claim by the minister for distress under this section shall take priority over a claim for distress against goods and chattels for arrears of rent due a landlord no matter which is first in time. Back to Top Security (1) In this section, (a) "non-resident contractor" means, in the case of a natural person, one who is not living in the province, and in the case of a corporation, a corporation that was not incorporated in the province, and includes a subcontractor of either; and (b) "principal" means a person who enters into a contract referred to in subsection (2) with a non-resident contractor to whom that subsection applies. (2) Where a non-resident contractor who enters into a contract with another person under which tangible personal property will be consumed or used in the provinces does not maintain a permanent place of business in the province that has been operated by him or her continuously for a period of 12 months immediately before the date on which the contract was made, the non-resident contractor shall, unless the minister by order otherwise directs, (a) deposit with the minister a sum equal to 6% of the total amount to be paid to the contractor under the contract; or (b) provide to the minister a guarantee bond satisfactory to him or her in a penal amount equal to that sum, to secure payment of the tax imposed in respect of tangible personal property consumed or used under the contract. (3) A principal shall cause a non-resident contractor with whom he or she enters into a contract described in subsection (2) to deposit the sum or provide the bond required by that subsection; and a principal who fails to do so is personally liable for the payment of the tax in respect of tangible personal property consumed or used under that contract and this Act, with the necessary changes, applies for the purpose of recovering that tax from the principal. (4) A principal who is liable for the payment of tax under subsection (3) is entitled to be indemnified by a person who ought to have paid the tax and may withhold out of an indebtedness to that person a sum equal to the amount of the tax paid by the principal. Back to Top Powers to recover tax non-exclusive The powers conferred by this Act for the recovery of taxes, due or collected under this Act, by action in court and by filing a certificate may be exercised separately, concurrently or cumulatively, and the liability of a person to pay taxes due or to remit taxes collected is not affected by the fact that a fine or penalty has been imposed on or paid by him or her in respect of an offence under this Act. Back to Top Regulations (1) The Lieutenant-Governor in Council may make regulations (a) prescribing the forms and records to be used by sellers for the purposes of this Act; (b) prescribing the form of records to be kept by manufacturers and others under this Act; (c) prescribing the returns and statements to be made by sellers, manufacturers, taxpayers and other persons, the information to be given in those returns and statements, and the time and manner in which they are to be made; (d) prescribing the method of collection and remittance of the tax and the time and manner in which remittances are to be made and other conditions or requirements affecting the collection or remittances; (e) providing for the accounting for sums of money collected by sellers and the time and manner of the accounting; (f) determining the remuneration to be paid to sellers for collecting and forwarding the tax to the minister and the conditions under which the remuneration may be paid, and the time and manner of payment; (g) exempting from this Act tangible personal property used for a purpose specified in the regulations; (h) excluding from the application of section 15 the taxed services referred to in subsections (1) and (2) of that section; (i) exempting generally from the application of section 16 forms of insurance; (j) exempting a person or class of persons from the payment of the whole or a part of the tax imposed under section 16; (k) exempting generally from this Act tangible personal property; (l) exempting a person or class of persons from the payment of the whole or a part of the tax in respect of (i) tangible personal property generally or generally subject to exceptions, or (ii) specified tangible personal property or specified tangible personal property that is consumed or used for a specified purpose, or (iii) tangible personal property generally or generally subject to exceptions that is consumed or used for a specified purpose, which regulations may be limited as to time or place or both and may be made applicable to the agents, contractors and subcontractors of a person covered by those regulations; (m) providing for the exemption of specified classes of sellers from the obligation to obtain a registration certificate under this Act, subject to the condition that the exemption is not to relieve a seller from another obligation imposed on him or her by this Act; (n) providing for the method for refunding, to a retail purchaser the tax or a portion of it paid in respect of tangible personal property that is exempt from tax under this Act, and prescribing the records and materials to be provided upon an application for a refund; (o) providing for the method of refunding to a retail purchaser an overpayment of tax or a portion of it paid in respect of tangible personal property and prescribing the records and materials to be provided upon application for an overpayment; (p) providing for the payment to sellers of all or a part of money paid as tax in the case of money paid on behalf of a taxpayer who has defaulted in paying the tax, and prescribing the condition to be attached to the payments; (q) prescribing the duties of inspectors, officers and other persons appointed or designated under section 39; (r) generally, to give effect to the purpose of this Act. (2) Regulations made under paragraph (1)(l) may be made with retroactive effect to a date stated in the regulations, which shall not be more than 12 months before the date of their publication in the Gazette. Back to Top Prohibition against rebate of tax A seller shall not advertise or hold out or state to the public or to a retail purchaser, directly or indirectly, that the tax or a part of it will be assumed or absorbed by the seller or that it will be considered as an element of or included in the price to the retail purchaser or, if added, that it or a part of it will be refunded. Back to Top Proof An affidavit by an officer of the Department of Finance, sworn or affirmed before a person authorized to take affidavits, that the office has charge of the appropriate records and that after careful examination and search of those records the officer has been unable to find in a given case that a return or remittance required by this Act has been received in the Department of Finance shall be received, in the absence of evidence to the contrary, as proof that the required return or remittance has not been received or paid. Back to Top Penalty for failure to collect tax (1) Where a seller fails to collect a tax that by this Act he or she is required to collect, the seller is, irrespective of a penalty imposed by this Act, and without the interposition of a court, liable to, and shall pay to the minister, a penalty in an amount equal to the total of (a) the amount of the loss sustained by the Crown because of the failure of the seller so to collect; and (b) a sum of 10% of the amount of that loss, unless the minister decides not to require that 10%. (2) In a case referred to in subsection (1), the minister may make an estimate of the amount of the loss sustained by the Crown and the amount so estimated shall, for the purposes of this Act, be considered to be the actual loss so sustained. (3) The minister may, by written notice either mailed to or served on the seller or his or her heirs, administrators, executors or assigns, or custodian or trustee in bankruptcy, require the seller to pay to the Crown or otherwise account for the penalty imposed under subsection (1) within 30 days after the date on which the notice is mailed or served. Back to Top Additional penalty The minister may, irrespective of a penalty imposed by another provision of this Act, and without the interposition of a court, (a) impose a penalty of 10% of the amount collected or payable under this Act upon a person who fails to pay to the minister a tax collected or payable by that person in the manner and within the time provided by this Act or the regulations; and (b) impose a penalty of not less than $10 nor more than $100 upon a person who fails to make a return required by this Act or the regulations in the manner and within the time prescribed. Back to Top Interest (1) On and after a prescribed date, interest shall be levied upon a sum due to be paid under this Act at the rate of 1 1/2% a month or part of a month from the date that the sum should have been paid until the date of payment, and the regulations may provide for a minimum sum upon which that interest will be levied. (2) Interest shall not be levied under subsection (1) for the month in which the Crown receives payment of the tax. (3) Where a certificate is issued by the minister under section 47, the interest shall continue to be added to the amount of the tax payable as contained in the certificate. Back to Top Status of penalties and interest Penalties or interest imposed under sections 55 to 57 are recoverable with costs by action in the name of the minister in a court as a debt due to the Crown, and until paid, is a first lien upon the entire assets of the estate of the person owing the sum and has priority over other claims of a person. Back to Top Review re registration certificate Where a person is dissatisfied by a general refusal to issue a registration certificate under section 24, or by the cancellation or suspension of a registration certificate, he or she may apply to the minister for a review; and the minister, after considering the application, shall confirm or alter the decision to refuse, cancel or suspend the registration certificate and shall notify the applicant accordingly. Back to Top Review of valuation Where a person is dissatisfied with a determination of value made by the minister under this Act, he or she may apply to the minister for a review; and the minister, after considering the application, shall confirm or amend the valuation contained in his or her determination and notify the applicant accordingly. Back to Top Review of estimated tax A seller or taxpayer who is dissatisfied with the amount contained in the estimate of tax by the minister under section 43 may, within 30 days of receiving the written notice under section 44, apply to the minister for a review; and the minister, after considering the application, shall confirm, amend or revoke the estimate and notify the seller or taxpayer accordingly. Back to Top Review of penalty and interest (1) A person who is dissatisfied by a penalty or interest imposed under sections 55 to 57 may, within 30 days of receiving the written notice under those sections, apply to the minister for a review of the amount fixed; and the minister, after considering the application, shall confirm or amend the amount imposed by way of penalty or interest or may, where satisfied that no loss has been sustained by the Crown, revoke the imposition of the penalty or interest and notify the person accordingly. (2) The amount of penalty or interest fixed in the notification given under this section shall for the purposes of this Act be considered to be the amount fixed by the minister. Back to Top Onus of proof Proof that a notification given under section 59, 60, 61 or 62 has been mailed or served is, in the absence of evidence to the contrary, proof that the stated amount is due. Back to Top Appeal to Trial Division (1) A person may appeal to a judge of the Trial Division where (a) the person feels aggrieved by a review under section 59 relating to a suspension or cancellation of or a refusal to issue a registration certificate; (b) the person is dissatisfied with a valuation as confirmed or amended by the minister under section 60; (c) the person disputes the amount of estimated tax confirmed or amended by the minister under section 61, or his or her liability for it; or (d) the person feels aggrieved by a penalty or interest, as confirmed or amended by the minister under section 62. (2) In order to appeal under subsection (1), the appellant shall, within 30 days after the notification under section 59, 60, 61 or 62 has been mailed or served on him or her, file in the Registry of the Supreme Court a notice of appeal. (3) The notice of appeal under subsection (2) shall set out the grounds of the appeal; and a copy of the notice of appeal shall be served on the minister. (4) The appellant shall, within 14 days after service of a copy of the notice of appeal on the minister under subsection (3), apply to a judge of the Trial Division for the appointment of a day for the hearing of the appeal and shall, not less than 14 days before the day appointed for the hearing, serve upon the minister a written notice of that day. (5) The appeal and the evidence brought forward by the appellant and the Crown shall be heard by the judge in a summary manner; and the judge shall, after considering the aspects that he or she in his or her discretion considers necessary in the interests of justice decide the appeal (a) by upholding, reducing or cancelling (i) the suspension or cancellation of or refusal to issue a registration certificate as confirmed or altered by the minister, (ii) the valuation as confirmed or amended by the minister, (iii) the estimate of tax as confirmed or amended by the minister, or (iv) the penalty or interest as confirmed or amended by the minister; or (b) by making another decision that the judge considers appropriate in the circumstances. (6) Papers and documents in the possession of the minister and affecting the matter of the appeal shall be produced before the judge on the hearing of the appeal. (7) The costs of the appeal are in the discretion of the judge who hears the appeal and he or she may make an order respecting costs in favour of or against the Crown and may fix the amount of them. Back to Top Appeal to Court of Appeal (1) An appeal may be taken to the Court of Appeal from a decision of a judge of the Trial Division upon a point of law raised upon the hearing before that judge. (2) The rules governing appeals to the Court of Appeal from a decision of a judge of the Trial Division apply to appeals under this section. Back to Top Irregularity in estimates An estimate made by the minister and confirmed or amended under section 43 shall not be varied or disallowed because of an irregularity, informality, omission or error on the part of a person in the observation of a directory provision of this Act or the regulations up to the date of the issuing of the notice of the estimate. Back to Top Effect of delay The giving of a notice of appeal by a person or a delay in the hearing of that appeal does not (a) affect (i) the due date of a tax or part of it under this Act that is the subject-matter of an appeal, (ii) the interest or penalties provided by this Act in respect of a tax as due, or (iii) a liability for payment of a tax provided by this Act; or (b) delay the collection of a tax, but where the tax is set aside or reduced on appeal, the minister shall refund to the person entitled to it the excess of tax paid and of an additional penalty or interest paid on it. Back to Top Remission (1) The minister, where he or she considers it appropriate to do so, may remit a penalty or interest imposed under sections 55 to 57. (2) A remission under this section may be total or partial, conditional or unconditional, and may be granted whether before or after or pending a suit or proceeding for the recovery of a penalty or interest and before or after a payment of it has been made or enforced by process or execution. Back to Top Application of Financial Administration Act Subsections 19(3) and (4) of the Financial Administration Act apply, with the necessary changes, to remissions under section 68. Back to Top Delegation of functions (1) Without affecting subsection 21(2) of the Interpretation Act, the Lieutenant-Governor in Council may assign to an officer of the Department of Finance designated by him or her the performance of the duties and the exercise of the powers imposed or conferred on the minister under this Act. (2) An officer to whom the performance of the duties or the exercise of the powers is assigned under subsection (1) shall perform the duties and may exercise the powers as if they were imposed or conferred on him or her under this Act. (3) This section does not apply to a power of review conferred upon the minister by section 59, 60, 61 or 62. Back to Top Presumed "sellers" Where a person has been issued a registration certificate under this Act he or she shall be presumed for the purposes of this Act or the regulations to be a seller within the meaning of this Act until the registration certificate has been cancelled under this Act. Back to Top Computer print-outs In a court proceeding taken under this Act, the Crown may, in support of its case, produce copies of computer print-outs certified as correct copies by the Comptroller General or his or her designate. Back to Top Selling without certificate (1) A seller is guilty of an offence who offers for sale or sells tangible personal property at a retail sale in the province at a time when he or she does not hold a registration certificate authorizing the seller to sell property by retail sale in the place of business where the property was offered for sale or sold. (2) Subsection (1) does not apply to a seller who is exempt under the regulations from the obligation to obtain a registration certificate under this Act. Back to Top Offence A person who (a) uses the number of a registration certificate that has been cancelled; or (b) quotes the number of a registration certificate that has been issued to another person, is guilty of an offence. Back to Top Offence of not answering A person is guilty of an offence who (a) interferes with or hinders a person conducting an inspection, examination or search under this Act; (b) refuses to answer questions put to him or her in accordance with section 40 or 41; or (c) fails to produce for inspection books of account, records, documents or financial statements including balance sheets and profit and loss statements or tangible personal property in his or her possession or under the person's control that he or she is requested to produce for inspection. Back to Top Offence of false statement (1) A person is guilty of an offence who makes a false statement in a form or return completed or made under this Act or the regulations. (2) A false statement referred to in subsection (1) that relates to a separate sale or transaction constitutes a separate offence. Back to Top Contravention of Act A person is guilty of an offence who (a) fails to comply with a requirement or obligation imposed on him or her by this Act or the regulations; or (b) otherwise contravenes this Act or the regulations, and every failure or contravention that relates to a separate sale or transaction constitutes a separate offence. Back to Top Penalties (1) A person who is guilty of an offence under this Act or the regulations is liable on summary conviction (a) for a 1st offence to a fine of not less than $200 nor more than $10,000 or to imprisonment for a term of not more than 6 months or to both a fine and imprisonment; (b) for a 2nd offence to a fine of not less than $500 nor more than $10,000 or to imprisonment for a term of not more than 6 months or to both a fine and imprisonment; and (c) for a 3rd or subsequent offence to a fine of not less than $1,000 nor more than $10,000 or to imprisonment for a term of not more than 6 months or to both a fine and imprisonment. (2) In addition to the penalties imposed under subsection (1) a court shall order the person found guilty to pay the tax due under this Act and in default of the payment of the tax, the court shall order that person imprisoned for a term of not less than 1 month or more than 6 months. (3) Sections 736 and 737 of the Criminal Code shall not be applied in disposing of a complaint made or in imposing punishment for an offence under this Act. Back to Top Corporate liability Where a corporation is guilty of an offence under this Act and an officer, director or agent of the corporation directed, authorized, or participated in the commission of the offence, that officer, director or agent is a party to and guilty of the offence and is liable on summary conviction to the punishment provided for that offence whether or not the corporation has been prosecuted or convicted. Back to Top Liability of directors, etc. (1) In addition to the penalties imposed under section 78, where a corporation is guilty of an offence for failing to pay the tax due by the corporation under this Act or the regulations and an officer, director or agent of that corporation has been convicted of directing, authorizing or participating in the commission of that offence, the court shall order the officer, director or agent to pay the tax for which the corporation has been convicted of failing to pay and in default of the payment of that tax, the court shall order that officer, director or agent imprisoned for a term of not less than 1 month or more than 6 months. (2) In a prosecution under this section, an officer, director or agent of a corporation is not liable to pay the tax for which the corporation has been convicted of failing to pay under subsection (1) where that officer, director or agent shows that he or she exercised the degree of care, diligence and skill to prevent the failure that a reasonably prudent person would have exercised in comparable circumstances. (3) Notwithstanding section 82, an action or proceedings to recover an amount payable by an officer, director or agent of a corporation under this section shall not be started more than 4 years after he or she last stopped being an officer, director or agent of that corporation. Back to Top Injunction In addition to another penalty provided in this Act, the minister may apply to a judge of the Trial Division for an injunction against a seller (a) whose certificate of registration was suspended or cancelled under section 24; or (b) who applied for but was refused a certificate of registration under section 24, and who continues to sell tangible personal property taxable under this Act, ordering him or her to stop selling the tangible personal property until the seller has fulfilled his or her obligations under this Act and the regulations and has paid the costs of the application. Back to Top No time limitation A complaint may be made and proceedings may be taken on it in respect of an offence under this Act or the regulations without a limitation of time. PART II Back to Top HIBERNIA DEVELOPMENT PROJECT Interpretation (1) In this Part (a) "acquisition" includes purchasing, leasing or bringing into the province and all derivatives of this term; (b) "arm's length" means arm's length as defined by section 251 of the Income Tax Act (Canada) as judicially interpreted, however, in connection with an acquisition, sale or other transaction, the following is not considered to be at arm's length: (i) an acquisition, sale or transaction involving a project owner or an affiliate of a project owner and 1 or more of the project owners and an affiliate of a project owner, (ii) where the consideration is payable otherwise than solely in cash, (iii) the contract price is not the sole consideration, (iv) the contract terms are affected by a commercial relationship, other than that created by the acquisition, sale or other transaction, among the parties or anyone not otherwise at arm's length with those parties, or (v) other circumstances that the minister declares, after discussion with the project owners, not to be at arm's length; (c) "board" means the Canada-Newfoundland Offshore Petroleum Board established by the joint operation of the Federal Accord Act and the Provincial Accord Act; (d) "capital equipment" means equipment which has an expected useful life of more than 1 year and a value of more than $1,000; (e) "designated person" means a project owner, project operator, major contractor or subcontractor; (f) "development plan" means the Hibernia Development Plan as approved by the board in its decision 86-01 including all conditions and sub-plans provided for by the board and including all amendments to it which (i) do not involve project eligible capital costs to implement, or (ii) do involve project eligible capital costs to implement that are approved in advance by the province; (g) "eligible capital equipment" means capital equipment which is an eligible item; (h) "eligible item" means (i) capital equipment which had originally been acquired for consumption and use outside the province, but is subsequently brought into the province for consumption or use on the project by the project owner or by a designated person having a project contract, (ii) tangible personal property, service or other item acquired for consumption or use on the project (A) the cost of which is a project eligible cost to the project owner or project operator, or (B) which is acquired by a designated person other than a project owner or project operator and is directly attributable to a project contract, and, but for this Part, would be subject to tax at the general tax rate, excluding tangible personal property which is to be used on the project for less than 10% of its total use as calculated by multiplying the value obtained in clause 90(2)(b)(i)(A) by the value obtained in clause 90(2)(b)(i)(B); (i) "Federal Accord Act" means the Canada-Newfoundland Atlantic Accord Implementation Act (Canada); (j) "general tax rate" means applicable rates of tax imposed under Part I; (k) "joint account" means the account identified in the royalty agreement showing the charges paid and credits received as a result of operations conducted for the project and which are shared by the project owners in accordance with their working interests or a replacement to the joint account made in accordance with the royalty agreement; (l) "major contractor" means a person, partnership or joint venture who is awarded a project contract having consideration greater than or equal to $100,000,000 or a person designated by the minister to be a major contractor; (m) "personal property" includes a gravity based structure; (n) "production licence" means that production licence dated March 21, 1990, numbered 1001 and issued by the board to the project owners, and includes all replacements of it, substitutions for it, amendments and successors to it; (o) "production start-up" means the day upon which cumulative crude oil production under the production licence to the account of all project owners transferred at the loading point exceeds 3,000,000 barrels; (p) "project" means both the resource project and the tanker project; (q) "project capital program" means the conduct with respect to the resource project of (i) purchasing, leasing, constructing, replacing, assembling, towing out, commissioning, abandoning, decommissioning, installing, mating and seabed developing of property, plant and equipment, (ii) drilling, testing, evaluating, completing, recompleting in a different zone and equipping of production, injection, observation and disposal wells, (iii) engineering and design, and (iv) research and development, and with respect to the tanker project (v) purchasing, leasing, constructing, replacing, commissioning, decommissioning of property, plant and equipment, including marine tankers, (vi) engineering and design, and (vii) research and development; (r) "project contract" means a contract for work on the project the cost of which is a charge to the joint account; (s) "project eligible capital cost" means a project eligible cost that relates to a project capital program; (t) "project eligible cost" means an actual cash payment which is (i) directly attributable to the project, (ii) reasonable in relation to the circumstances under which it is incurred, (iii) charged to the joint account, and (iv) incurred after June 30, 1988, but notwithstanding the preceding, a cost will not qualify as a project eligible cost when it is (v) a claim for loss, costs, liability or damage based in tort with respect to a 3rd party, including a project owner who is a supplier to the project, (vi) a cost incurred and damages paid as a result of a negligent act or omission or as a result of a wilfully, damaging act, (vii) a cost incurred and a fine paid as a result of (A) strict liability imposed by, or (B) an act or omission which is a breach of laws, rules, regulations, permits, licences, orders or other directives of a government, government agency, the board or a court, and (viii) an amount on account of, instead of, in satisfaction for or in relation to the preceding; (u) "project operator" means Hibernia Management and Development Company Limited, a company incorporated under the laws of Canada, registered to do business in the province and the project tanker operator; (v) "project owner" means a person having a working interest in the project; (w) "project tax rate" means 0% in the case of an eligible item which is consumed or used on a project capital program and 4% in the case of an eligible item which is consumed or used on the project, other than a project capital program; (x) "Provincial Accord Act" means the Canada-Newfoundland Atlantic Accord Implementation Newfoundland Act; (y) "purchase exemption certificate" means the certificate issued under section 88; (z) "resource project" means that portion of the development project described in the development plan involved in the development and production of crude oil to the point where crude oil is loaded into marine tankers, but not beyond; (aa) "royalty agreement" means the royalty agreement made or to be made between the Crown in right of the province and Mobil Oil Canada Properties, Chevron Canada Resources, Petro-Canada Hibernia Partnership, Gulf Canada Resources Limited, Mobil Oil Canada Ltd., Chevron Canada Resources Limited and Petro-Canada Inc. under the Department of Mines and Energy Act and includes all amendments to it and replacements of the royalty agreement; (bb) "subcontractor" means a person, partnership, or joint venture which is awarded a project contract with the project owners, the project operator, a major contractor or another subcontractor, the consideration for which is less than $100,000,000; (cc) "tanker project" means that portion of the development project described in the development plan involved in the transportation of crude oil produced under the production licence and shall extend to, but not include, the point where the marine tanker discharges the crude oil; and (dd) "working interest" means working interest as defined in section 166 of the Federal Accord Act. (2) An expression which is not defined in this Act or the regulations but which is defined in the royalty agreement shall have a similar meaning as in the royalty agreement, unless the context indicates otherwise. (3) The purpose of this Part is to provide an exemption or a reduced tax rate for the project but only to the extent specifically stated in this Part. Back to Top Tax exemption for designated person A designated person is exempt from tax with respect to an eligible item acquired for consumption or use on a project capital program. Back to Top Rate of tax A designated person shall pay tax at the rate of 4% with respect to an eligible item acquired for consumption or use on the project, other than a project capital program, and shall not pay tax at the general tax rate upon these items. Back to Top Purchase exemption certificate (1) Notwithstanding sections 84 and 85, a designated person shall pay tax at the general tax rate at the time of acquisition of an eligible item, unless the designated person provides the seller with a purchase exemption certificate. (2) A designated person who pays tax at the general tax rate at the time of acquisition of an eligible item may apply to the minister for a refund as calculated under section 90. (3) A designated person who provides a seller with a purchase exemption certificate at the time of acquisition of an eligible item is not required to pay tax at that time but shall account for and remit tax due under section 85, or otherwise, in a separate return for each calendar month and shall file the returns with the minister not later than 20 days after the end of the month in respect of which the return is made, together with payment of the tax payable by the designated person. (4) A designated person who has been issued a purchase exemption certificate shall file a return with the minister monthly, whether or not tax is due. (5) Notwithstanding subsections (3) and (4), the minister may alter or vary the manner and method in which returns are to be filed by a designated person. Back to Top Minister may order person to file (1) Notwithstanding section 86, the minister may order a designated person to report that person's acquisition of eligible items during a period specified in the order, and the person so ordered shall file the report in a return to the minister together with payment of tax due upon the acquisitions reported, within the period that the minister may specify. (2) A designated person who is required to file a return under the regulations made under Part I may consolidate that return with the return required under this Part, where appropriate. Back to Top Purchase exemption certificate (1) A purchase exemption certificate, as prescribed, may be issued by the minister to a designated person upon application, provided that the minister is satisfied that the applicant is not in arrears of tax due. (2) The minister may, before issuing a purchase exemption certificate, require the applicant to provide information that the minister considers relevant. (3) A purchase exemption certificate shall be valid for the life of the applicant's contract with the project, or in the case of a project owner or project operator, for the life of the project. (4) Notwithstanding subsection (3), a purchase exemption certificate may be suspended or cancelled by the minister where (a) the minister has taken an action for the recovery of tax or instituted a prosecution for an offence under this Act against the applicant, its officers, directors or agents and an amount of tax due by the applicant remains outstanding; (b) the applicant's contract on the project has terminated; or (c) the purchase exemption certificate has been used for purposes other than that for which it is intended, and the minister shall deliver written notice of the suspension or cancellation stating the reasons to the applicant immediately. Back to Top General tax rate Notwithstanding section 86, subcontractors shall pay the tax at the general tax rate at the time of acquisition of eligible capital equipment and may apply for a refund of tax in accordance with section 90. Back to Top Applicant for a refund (1) A designated person who pays tax at the general tax rate at the time of acquisition of an eligible item intended for exclusive consumption or use on the project may apply to the minister for a refund, which shall be the difference between the general tax rate and the project tax rate, times the purchase price. (2) A designated person who pays tax at the time of acquisition of eligible capital equipment intended for consumption or use both on the project and for other purposes may apply to the minister for a refund which shall be the difference between (a) the amount of tax paid; and (b) the product of (i) the difference between 1.0 and the product of (A) the quotient obtained by dividing use on the project by use for all purposes during the life of the project contract, and (B) the quotient obtained by dividing the number of months duration of the project contract by the estimated number of months of total useful life of the eligible capital equipment provided the quotient shall in no case be greater than 1.0, (ii) purchase price, and (iii) the general tax rate less the project tax rate. (3) Where a designated person estimates a factor affecting the refund calculation set out in subsection (2), and submits it to the minister, the minister shall not be bound by the estimate. (4) At the end of the project contract or each 3 year period from the date of beginning of the project contract, whichever is earlier, a designated person shall file a report with the minister comparing the actual consumption or use of all of his or her eligible capital equipment on the project acquired during that period with the consumption or use estimated under subsection (2) and, in a case where tax payable has been underestimated, shall remit immediately the difference between the tax due on actual consumption or use and the amount of tax paid to the minister. (5) Where a designated person has underestimated the tax payable under this section, interest on the amount of the difference between the tax due and the tax paid shall be charged from the date of issue of the refund under this section to the date of the payment of the difference. (6) Where the minister is satisfied that a designated person has overestimated the tax payable under this section, the minister shall refund the amount of tax overpaid. (7) For the purpose of this section, as it applies to the project owner and the project operator, the term "project contract" shall be the time remaining on the project. Back to Top Consequence of acquisition of eligible item Notwithstanding sections 84 and 85, where a designated person acquires, without payment of tax, an eligible item for consumption or use both on the project and for other purposes, that person shall account for and shall remit tax in accordance with the formula set out in paragraph 90(2)(b) and subsections 90(3), (4), (5), (6) and (7) shall apply with the necessary changes. Back to Top Tax payable by consumer on temporary removal of eligible capital equipment (1) Where eligible capital equipment which was acquired for consumption or use on the project is removed temporarily from the project for consumption or use outside the project, tax shall be payable by the consumer, unless use by that consumer is otherwise exempted under this Act, at the general tax rate upon the fair rental rate for the period of the consumption or use, provided that no tax shall be payable for temporary consumption or use in relation to a public emergency for which no remuneration is charged by the owner. (2) For the purposes of subsection (1), fair rental rate may be determined by the minister in accordance with section 8. Back to Top Acquisition of eligible item on which project tax rate applied Notwithstanding other provisions in this Part, a designated person who has acquired an eligible item upon which the project tax rate has been applied (a) shall report in writing immediately to the minister a change in the taxable consumption or use of the eligible item on the project; (b) shall report all information required by the minister with respect to the taxable change in consumption or use; (c) shall recalculate the amount of tax that should have been paid where the actual use had been known at the time of acquisition in accordance with the formula set out in paragraph 90(2)(b) and subsections 90(4), (5), (6) and (7) shall apply with the necessary changes; and (d) shall pay additional tax or may apply to the minister for a refund and where the minister is satisfied that the change in consumption or use could not reasonably have been foreseen and that the designated person has complied with this section expeditiously, no interest or penalties shall apply. Back to Top Eligible item removed and consumed Where an eligible item is removed from the project and is subsequently consumed or used off the project for purposes that are not otherwise exempted under this Act by a person not operating at arm's length with the owner, tax shall be paid by the consumer upon the product of (a) fair value of the eligible item at the time of removal from the project; and (b) the general tax rate minus the project tax rate. Back to Top Project tax rate A person who acquires from a designated person tangible personal property which had been an eligible item to which the project tax rate applies, who, but for this section, would qualify for exemption under section 26 or 26.1 of the regulations made under Part I, shall pay tax equal to the product of (a) fair value of the eligible item at the time of acquisition; and (b) the general tax rate minus the project tax rate. Back to Top Remittances inaccurately allocated The provisions of Part I with respect to interest and penalties shall not apply when remittances have been inaccurately allocated between this Act and the Federal Accord Act, provided that a reasonable effort has been made to allocate the remittances properly. Back to Top Allocation of eligible items The allocation of eligible items to capital or operating programs shall be determined initially by the project operator, having regard to the description of the project capital program and, where necessary, to the general practices of the project operator, in applying Canadian generally accepted accounting principles, but the allocation for purposes of this Part shall be consistent with the allocation made for purposes of the royalty agreement. Back to Top Project eligible capital costs Notwithstanding other provisions of this Part, all project eligible costs incurred and eligible items acquired before production start-up shall be project eligible capital costs. Back to Top Repair cost considered project eligible capital cost (1) A repair and maintenance cost of an asset of the project shall be considered a project eligible capital cost where the cost in a period exceeds 50% of the installed cost of an equivalent new asset. (2) For the purposes only of this section, an "asset" is a unit of plant or equipment that either performs a complete operating function or results in an increase in the productive capacity, efficiency or life of the unit. Back to Top Independent operation (1) A cost relative to an independent operation shall not be a project eligible cost unless approved in writing in advance by the province. (2) For the purposes only of this section, an "independent operation" is an operation relative to the project which is conducted on behalf of less than all of the project owners. Back to Top Sale of interest in an eligible item The sale of an interest in an eligible item of the project in conjunction with the sale of a corresponding working interest in the production licence shall be exempt from tax. Back to Top Copies of documents (1) Where a document is inspected, examined, obtained or provided under section 41 for the purposes of enforcement of this Part, the person by whom it is inspected, examined or obtained or to whom it is provided or a person authorized by the minister may make 1 or more copies of it and a document purporting to be certified by the person by whom it is inspected, examined or obtained or to whom it was provided or by a person authorized by the minister to be a copy is evidence of the nature and content of the original document and has the same probative force as the original document would have if it had been proven in the ordinary way. (2) After a document has been certified under this section it shall be returned to the person from whom it was received. Back to Top Regulations The Lieutenant-Governor in Council may make regulations (a) prescribing the style and content of a form, certificate, application, report, return or notice required by this Part; (b) prescribing the style and method of a comparison, calculation, estimate or accounting required by this Part; (c) defining a term not already defined in this Part; (d) prescribing the estimated months of total useful life of eligible capital equipment or a class of eligible capital equipment; and (e) generally, to give effect to the purpose of this Part. ©Earl G. Tucker, Queen's Printer
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Zakon o porezu na dodanu vrijednost (Redakcijski pročišćeni tekst , ‘Narodne novine’, br. 73/13 ; Rješenje USRH 99/13) Na snazi i primjenjuje se od 19. prosinca 2013. Članak 38. stavak 3. primjenjuje se od 1.1.2014. TEMELJNE ODREDBE Članak 1. (1) Porez na dodanu vrijednost (u daljnjem tekstu: PDV) obračunava se i plaća prema odredbama ovoga Zakona. (2) PDV je prihod državnoga proračuna Republike Hrvatske. (3) Sastavni dio ovoga Zakona su: – Dodatak I., Popis djelatnosti iz članka 6. stavka 5. ovoga Zakona, – Dodatak II., Popis dobara koja se smještaju u skladišta iz članka 52. ovoga Zakona, – Dodatak III., Popis dobara na koja se primjenjuje posebni postupak oporezivanja marže iz članka 95. ovoga Zakona. Članak 2. Ovim se Zakonom u pravni poredak Republike Hrvatske prenose sljedeće direktive Europske unije: – Direktiva Vijeća 2006/112/EZ od 28. studenoga 2006. o zajedničkom sustavu poreza na dodanu vrijednost (SL L 347, 11. 12. 2006.) sa zadnjom izmjenom Direktive Vijeća 2010/88/EU od 7. prosinca 2010. kojom se mijenja Direktiva 2006/112/EZ o zajedničkom sustavu poreza na dodanu vrijednost u dijelu koji se odnosi na trajanje obveze pridržavanja minimalne standardne stope (SL L 326, 10. 12. 2010.), (u daljnjem tekstu: Direktiva Vijeća 2006/112/EZ), – Direktiva Vijeća 2008/9/EZ od 12. veljače 2008. kojom se utvrđuju detaljna pravila za povrat poreza na dodanu vrijednost, predviđen u Direktivi 2006/112/EZ, poreznim obveznicima koji nemaju poslovni nastan na području države članice povrata nego u nekoj drugoj državi članici (SL L 44, 20. – Trinaesta Direktiva Vijeća 86/560/EEZ od 17. studenoga 1986. o usklađivanju zakona država članica vezano za porez na promet – postupci za povrat poreza na dodanu vrijednost poreznim obveznicima koji nemaju poslovni nastan na području Zajednice (SL L 326, 21. 11. 1986.). PODRUČJE PRIMJENE Članak 3. (1) U smislu ovoga Zakona: a) »tuzemstvo« je područje Republike Hrvatske, b) »Europska unija«, »područje Europske unije«, »država članica« i »područje države članice« je područje država članica i područje Europske unije koje je kao takvo određeno Ugovorom o osnivanju Europske unije, osim područja iz stavka 2. ovoga članka, c) »treća zemlja« je bilo koja država ili područje koje nije područje Europske unije, odnosno na koje se ne primjenjuje Ugovor o osnivanju Europske unije, d) »treće područje« je dio područja države članice koje je izuzeto iz područja Europske unije u smislu točke b) ovoga stavka. (2) Treća područja iz stavka 1. točke d) ovoga članka su sljedeća područja: a) u Saveznoj Republici Njemačkoj: otok Heligoland i područje Büsingen, b) u Kraljevini Španjolskoj: Ceuta, Melilla i Kanarsko otočje, c) u Republici Italiji: Livigno, Campione d’Italia i talijanske vode jezera Lugano, d) u Republici Francuskoj: francuski prekomorski departmani, e) u Helenskoj Republici: planina Athos, f) u Republici Finskoj: Alandski otoci, g) u Ujedinjenoj Kraljevini Velike Britanije i Sjeverne Irske: Kanalski otoci. (3) Transakcije u Kneževinu Monako i iz nje smatraju se u smislu ovoga Zakona transakcijama obavljenima u Republiku Francusku i iz nje. (4) Transakcije na otok Man i s njega smatraju se u smislu ovoga Zakona transakcijama obavljenima u Ujedinjenu Kraljevinu Velike Britanije i Sjeverne Irske i iz nje. (5) Transakcije u Suverene baze Ujedinjene Kraljevine Velike Britanije i Sjeverne Irske Akrotiri i Dhekelia i iz njih smatraju se u smislu ovoga Zakona transakcijama obavljenima na Cipar i s njega. III. PREDMET OPOREZIVANJA Članak 4. (1) Predmet oporezivanja PDV-om je: 1. isporuka dobara u tuzemstvu uz naknadu koju obavi porezni obveznik koji djeluje kao takav, 2. stjecanje dobara unutar Europske unije koje u tuzemstvu obavi uz naknadu: a) porezni obveznik koji djeluje kao takav ili pravna osoba koja nije porezni obveznik, ako je prodavatelj (isporučitelj) porezni obveznik koji djeluje kao takav u drugoj državi članici i koji u skladu s propisima te države članice nije oslobođen obračunavanja PDV-a kao mali porezni obveznik i na njega se ne odnose odredbe članka 13. stavaka 3., 4. i 10. ovoga Zakona, b) u slučaju novih prijevoznih sredstava, porezni obveznik ili pravna osoba koja nije porezni obveznik, čija ostala stjecanja nisu predmet oporezivanja PDV-om u skladu s člankom 5. stavkom 1. točkom a) i b) ovoga Zakona ili bilo koja druga osoba koja nije porezni obveznik, c) u slučaju proizvoda koji podliježu trošarinama, ako se trošarina na stjecanje unutar Europske unije obračunava u tuzemstvu u skladu sa propisima koji uređuju trošarine, porezni obveznik ili pravna osoba koja nije porezni obveznik, čija ostala stjecanja nisu predmet oporezivanja PDV-om, u skladu s člankom 5. stavkom 1. točkama a) i b) ovoga Zakona, 3. obavljanje usluga u tuzemstvu uz naknadu koje obavi porezni obveznik koji djeluje kao takav, 4. uvoz dobara. (2) »Prijevoznim sredstvima« u smislu ovoga Zakona, ako su namijenjena za prijevoz osoba ili dobara, smatraju se: a) kopnena motorna vozila radnog obujma motora iznad 48 cm3 ili snage motora iznad 7,2 kW, b) plovila duža od 7,5 m, osim plovila koja se koriste za plovidbu na otvorenom moru i za prijevoz putnika uz naknadu, te plovila koja se koriste u komercijalne ili industrijske svrhe, za ribarenje ili za spašavanje odnosno pružanje pomoći na moru ili za ribarenje uz obalu i c) zrakoplovi čija je težina pri polijetanju veća od 1.550 kg, osim zrakoplova koje koriste zrakoplovne tvrtke koje prometuju uz naknadu uglavnom na međunarodnim linijama. (3) »Novim prijevoznim sredstvima« u smislu ovoga Zakona smatraju se prijevozna sredstva iz stavka 2. ovoga članka koja ispunjavaju jedan od sljedećih uvjeta: a) plovila i zrakoplovi su isporučeni unutar tri mjeseca od datuma prve uporabe, a za kopnena motorna vozila ovo razdoblje iznosi šest mjeseci, b) nisu prešla više od 6.000 km u slučaju kopnenih motornih vozila, nisu plovila više od 100 sati u slučaju plovila ili nisu letjela više od 40 sati u slučaju zrakoplova. (4) »Dobrima koja podliježu trošarinama« u smislu ovoga Zakona smatraju se alkohol i alkoholna pića, duhanske prerađevine i energenti prema propisima koji uređuju trošarine, osim plina koji se isporučuje putem sustava za prirodni plin koji se nalazi na području Europske unije ili bilo koje mreže koja je priključena na takav sustav. (5) Ministar financija pravilnikom propisuje provedbu ovoga članka u vezi s predmetom oporezivanja. Članak 5. (1) Iznimno od članka 4. stavka 1. točke 2.a) ovoga Zakona sljedeće nije predmet oporezivanja PDV-om: a) stjecanje dobara unutar Europske unije koje obavi porezni obveznik ili pravna osoba koja nije porezni obveznik, ako bi isporuka takvih dobara u tuzemstvu bila oslobođena u skladu s člankom 47. stavkom 1. te člankom 48. stavkom 1. točkama a), b), c), d) i e) ovoga Zakona, b) stjecanje dobara unutar Europske unije, osim dobara iz točaka a), c) i d) ovoga stavka, te osim novih prijevoznih sredstva ili dobara koja podliježu trošarinama, koje obavi porezni obveznik koji isključivo obavlja isporuke dobara ili usluga za koje nije dopušten odbitak PDV-a (pretporeza) ili pravna osoba koja nije porezni obveznik, c) stjecanje unutar Europske unije rabljenih dobara, umjetničkih djela, kolekcionarskih predmeta ili antikviteta iz članka 95. stavka 1. ovoga Zakona ako je prodavatelj preprodavatelj koji djeluje kao takav, a PDV na ta dobra obračunat je u državi članici u kojoj je započela njihova otprema ili prijevoz u skladu s posebnim postupkom oporezivanja marže, d) stjecanje unutar Europske unije rabljenih dobara, umjetničkih djela, kolekcionarskih predmeta ili antikviteta iz članka 95. stavka 1. ovoga Zakona ako je prodavatelj organizator prodaje putem javne dražbe koji djeluje kao takav, a PDV na ta dobra obračunat je u državi članici u kojoj je započela njihova otprema ili prijevoz u skladu s posebnim postupkom za prodaju putem javne dražbe. (2) Stavak 1. točka b) ovoga članka primjenjuje se ako su ispunjeni sljedeći uvjeti: a) ukupna vrijednost stjecanja dobara unutar Europske unije tijekom tekuće kalendarske godine nije veća od 77.000,00 kuna (prag stjecanja) i b) ukupna vrijednost stjecanja dobara unutar Europske unije u prethodnoj kalendarskoj godini nije prešla prag stjecanja iz točke a) ovoga stavka. (3) Prag stjecanja iz stavka 2. ovoga članka sastoji se od ukupne vrijednosti stjecanja dobara unutar Europske unije iz stavka 1. točke b) ovoga članka, bez PDV-a koji treba platiti ili koji je plaćen u državi članici u kojoj je započela otprema ili prijevoz tih dobara. (4) Stjecatelj koji ne želi da se na njega primjenjuje prag stjecanja mora nadležnoj ispostavi Porezne uprave prije stjecanja dobara za koje ne želi primjenjivati prag stjecanja podnijeti pisanu izjavu da odustaje od propisanog praga i time se obvezuje na rok od dvije kalendarske godine. Izjava se istekom propisanog roka može opozvati u pisanom obliku. POREZNI OBVEZNIK Članak 6. (1) »Porezni obveznik« u smislu ovoga Zakona je svaka osoba koja samostalno obavlja bilo koju gospodarsku djelatnost bez obzira na svrhu i rezultat obavljanja te djelatnosti. (2) »Gospodarska djelatnost« u smislu stavka 1. ovoga članka je svaka djelatnost proizvođača, trgovaca ili osoba koje obavljaju usluge, uključujući rudarske i poljoprivredne djelatnosti te djelatnosti slobodnih zanimanja. Gospodarskom djelatnošću smatra se i iskorištavanje materijalne ili nematerijalne imovine u svrhu trajnog ostvarivanja prihoda. (3) »Samostalnost« u smislu stavka 1. ovoga članka ne postoji u slučaju zaposlenika i drugih osoba koje su povezane s poslodavcem ugovorom o radu ili drugim ugovorom kojim se uređuje odnos poslodavca i posloprimca glede radnih uvjeta, naknada i obveza poslodavca, a koji ima obilježja nesamostalnosti. (4) Poreznim obveznikom smatra se i svaka osoba koja povremeno isporučuje nova prijevozna sredstva iz članka 4. stavka 3. ovoga Zakona, koja kupcu otpremi ili preveze prodavatelj, sam kupac ili druga osoba za njihov račun na područje druge države članice. (5) Poreznim obveznicima u smislu stavka 1. ovoga članka ne smatraju se tijela državne vlasti, tijela državne uprave, tijela i jedinice lokalne i područne (regionalne) samouprave, komore te druga tijela s javnim ovlastima i u slučaju kada ubiru pristojbe, naknade i druga plaćanja u vezi s obavljanjem djelatnosti ili transakcija u okviru svog djelokruga ili ovlasti. Ako bi obavljanje tih djelatnosti, kao da nisu porezni obveznici, dovelo do znatnog narušavanja načela tržišnog natjecanja kod obavljanja takvih djelatnosti ili transakcija, ta se tijela smatraju poreznim obveznicima u vezi s tim djelatnostima ili transakcijama. U slučaju da obavljaju djelatnosti iz Dodatka I. ovoga Zakona smatrat će se poreznim obveznicima, osim ako ih obavljaju u zanemarivom opsegu. (6) Ministar financija pravilnikom propisuje provedbu ovoga članka. OPOREZIVE TRANSAKCIJE Isporuka dobara Članak 7. (1) »Isporuka dobara« u smislu članka 4. stavka 1. točke 1. ovoga Zakona je prijenos prava raspolaganja materijalnom imovinom u svojstvu vlasnika. Materijalnom imovinom smatra se isporuka električne energije, plina, grijanja, hlađenja i slično. (2) Isporukom dobara u smislu stavka 1. ovoga članka također se smatra: a) prijenos vlasništva nad imovinom uz nadoknadu po nalogu nadležnih državnih tijela ili u njihovo ime ili na temelju odredbi zakona, b) stvarna predaja dobara na raspolaganje prema ugovoru o najmu dobara, odnosno o leasingu na određeno vrijeme ili o prodaji dobara uz odgodu plaćanja, koji određuje da se vlasništvo nad tim dobrima stječe najkasnije nakon plaćanja zadnjeg obroka, c) prijenos dobara na temelju ugovora prema kojem se plaća provizija za kupnju ili prodaju. (3) Isporukom dobara uz naknadu smatra se korištenje dobara koja čine dio poslovne imovine poreznog obveznika za njegove privatne potrebe ili za privatne potrebe njegovih zaposlenika, ako raspolažu njima bez naknade ili ih općenito koriste u druge svrhe osim za potrebe obavljanja djelatnosti poreznog obveznika, a za ta je dobra ili njihove dijelove u cijelosti ili djelomično odbijen pretporez. (4) Iznimno od stavka 3. ovoga članka isporukom dobara uz naknadu ne smatra se besplatno davanje uzoraka u razumnim količinama kupcima ili budućim kupcima i davanje poklona male vrijednosti koje obavi porezni obveznik u okviru obavljanja gospodarske djelatnosti, uz uvjet da se daju povremeno i ne istim osobama. Poklonima male vrijednosti smatraju se pokloni čija vrijednost nije veća od 160,00 kuna. (5) Isporukom dobara uz naknadu smatra se premještanje dobara koja su dio poslovne imovine poreznog obveznika koja je za potrebe svojeg poslovanja otpremio ili prevezao sam porezni obveznik ili druga osoba za njegov račun u drugu državu članicu. (6) Premještanjem dobara unutar Europske unije u smislu stavka 5. ovoga članka ne smatra se otprema ili prijevoz dobara u svrhu bilo kojeg od navedenih slučajeva: a) za isporuku tih dobara koju obavi porezni obveznik na području države članice u kojoj završava otprema ili prijevoz u skladu s uvjetima iz članka 13. stavaka 3. i 4. ovoga Zakona, b) za isporuku tih dobara koju obavi porezni obveznik na brodu, u zrakoplovu ili vlaku prema odredbama članka 14. ovoga Zakona, c) za isporuku tih dobara koja je oslobođena plaćanja PDV-a prema članku 41. stavku 1. te člancima 45., 46., 47. i 48. ovoga Zakona, d) za obavljanje usluge procjene vrijednosti dobara ili rada na tim dobrima poreznom obvezniku u državi članici u kojoj otprema ili prijevoz dobara završavaju, pod uvjetom da se dobra nakon obavljanja usluge procjene ili rada na njima vrate istom poreznom obvezniku u tuzemstvo, e) za privremeno korištenje dobara u svrhu obavljanja usluga u drugoj državi članici u kojoj završava prijevoz ili otprema tih dobara, kada te usluge obavlja porezni obveznik koji ima sjedište u tuzemstvu, f) za privremeno korištenje dobara u razdoblju koje nije dulje od 24 mjeseca, unutar područja druge države članice u kojoj bi uvoz istih dobara s područja treće zemlje, s ciljem njihovog privremenog korištenja, bio obuhvaćen postupkom privremenog uvoza s potpunim oslobođenjem od plaćanja uvoznih carina, g) za isporuku plina putem sustava za prirodni plin koji se nalazi na području Europske unije ili bilo koje mreže priključene na takav sustav, za isporuku električne energije, grijanja ili hlađenja preko mreže za grijanje ili hlađenje, pod uvjetima iz članka 15. ovoga Zakona, h) za isporuku tih dobara koju obavi porezni obveznik, u svrhu njihovog sastavljanja ili postavljanja koje obavi isporučitelj ili druga osoba za njegov račun, u državu članicu u kojoj završava otprema ili prijevoz u skladu s uvjetima iz članka 13. stavka 10. ovoga Zakona. (7) Ako neki od navedenih uvjeta iz stavka 6. ovoga članka više nije ispunjen, smatra se da su dobra premještena u drugu državu članicu. U tom slučaju smatra se da su dobra premještena u trenutku kada taj uvjet više nije ispunjen. (8) Isporukom dobara uz naknadu smatra se ako porezni obveznik ili njegov sljednik zadrži dobra nakon prestanka obavljanja gospodarske djelatnosti, a pri nabavi tih dobara PDV je u cijelosti ili djelomično odbijen. (9) Kod prijenosa uz naknadu ili bez naknade, ili u obliku uloga u društvo, ukupne imovine ili njezinog dijela koji čini gospodarsku cjelinu na drugog poreznog obveznika (primatelja) smatra se da nije došlo do isporuke, a taj porezni obveznik smatra se pravnim sljednikom prenositelja. (10) Ako primatelj iz stavka 9. ovoga članka koristi preuzetu imovinu u druge svrhe osim za one za koje ima pravo na odbitak pretporeza obvezan je obračunati i platiti PDV sukladno odredbama ovoga Zakona. (11) Ministar financija pravilnikom propisuje provedbu ovoga članka o tome što se smatra isporukom dobara. Obavljanje usluga Članak 8. (1) »Obavljanje usluga« je svaka transakcija koja se ne smatra isporukom dobara u smislu članka 7. ovoga Zakona. (2) Obavljanjem usluga također se smatra: 1. prijenos prava, 2. suzdržavanje od neke radnje ili trpljenje neke radnje ili stanja, 3. obavljanje usluga po nalogu nadležnih državnih tijela ili u njihovo ime ili na temelju odredbi zakona. (3) Obavljanjem usluga uz naknadu smatra se: a) korištenje dobara koja čine dio poslovne imovine poreznog obveznika za njegove privatne potrebe ili privatne potrebe njegovih zaposlenika ili općenito u druge svrhe osim za potrebe obavljanja njegove djelatnosti, za koja je u cijelosti ili djelomično odbijen pretporez, b) obavljanje usluga bez naknade od strane poreznog obveznika za njegove privatne potrebe ili privatne potrebe njegovih zaposlenika ili općenito u druge svrhe osim za potrebe obavljanja njegove djelatnosti. (4) Ako porezni obveznik djelujući u vlastito ime, ali za račun druge osobe sudjeluje u obavljanju usluga, smatra se da je sam primio i obavio te usluge. (5) Ministar financija pravilnikom propisuje provedbu ovoga članka u vezi obavljanja usluga. Stjecanje dobara unutar Europske unije Članak 9. (1) »Stjecanje dobara unutar Europske unije« je stjecanje prava raspolaganja pokretnom materijalnom imovinom u svojstvu vlasnika, koju prodavatelj ili stjecatelj dobara ili druga osoba za njihov račun otpremi ili preveze stjecatelju tih dobara u državu članicu koja nije država članica u kojoj je započela otprema ili prijevoz tih dobara. (2) Ako je uvoznik dobara pravna osoba koja nije porezni obveznik i obavi stjecanje dobara unutar Europske unije u drugoj državi članici, ima pravo na povrat PDV-a kojeg je platio u vezi s uvozom dobara u tuzemstvo, ako dokaže da je PDV bio obračunan na stjecanje dobara unutar Europske unije u državi članici u kojoj je završila otprema ili prijevoz tih dobara. (3) Stjecanjem dobara unutar Europske unije uz naknadu smatra se kada oružane snage države članice Organizacije Sjevernoatlantskog ugovora (NATO) koriste za svoje potrebe ili potrebe pratećeg civilnog osoblja dobra koja nisu nabavljena u skladu s općim pravilima oporezivanja u tuzemstvu, ako pri uvozu tih dobara ne ispunjavaju uvjete za oslobođenje iz članka 44. stavka 1. točke 31. ovoga Zakona. (4) Stjecanjem dobara unutar Europske unije uz naknadu smatra se korištenje dobara koja je porezni obveznik za potrebe svog poslovanja ili druga osoba za njegov račun otpremila ili prevezla u tuzemstvo iz druge države članice u kojoj su ta dobra proizvedena, izvađena, obrađena, kupljena ili stečena u smislu članka 4. stavka 1. točke 2. ovoga Zakona ili u koju ih je porezni obveznik uvezao za potrebe svog poslovanja. (5) Ministar financija pravilnikom propisuje provedbu ovoga članka u vezi stjecanja dobara unutar Europske unije. Trostrani posao Članak 10. (1) »Trostranim poslom« u smislu ovoga Zakona smatra se transakcija koju tri porezna obveznika iz tri različite države članice zaključe za ista dobra koja su prevezena ili otpremljena od prvog isporučitelja neposredno posljednjem kupcu te kada su ispunjeni uvjeti za oslobođenje iz stavka 2. ovoga članka. Navedeno se primjenjuje i kada je posljednji kupac pravna osoba koja nije porezni obveznik, a registrirana je za potrebe PDV-a. (2) Stjecanje dobara unutar Europske unije koje je u skladu s člankom 27. stavkom 1. ovoga Zakona obavljeno u tuzemstvu oslobođeno je PDV-a pod sljedećim uvjetima: a) porezni obveznik (stjecatelj) nema sjedište ili prebivalište i nije registriran za potrebe PDV-a u tuzemstvu, ali je na području Europske unije u nekoj drugoj državi članici registriran za potrebe PDV-a, b) stjecanje dobara obavljeno je u svrhu daljnje isporuke dobara koju obavlja porezni obveznik (stjecatelj) iz točke a) ovoga stavka u tuzemstvu, c) stečena dobra izravno se otpremaju ili prevoze iz druge države članice u kojoj porezni obveznik iz točke a) ovoga stavka nije registriran za potrebe PDV-a primatelju daljnje isporuke, d) primatelj daljnje isporuke dobara je porezni obveznik ili pravna osoba koja nije porezni obveznik, a registrirana je za potrebe PDV-a u tuzemstvu, e) primatelj iz točke d) ovoga stavka plaća PDV prema stavku 4. ovoga članka. (3) Ako se primjenjuje oslobođenje u smislu stavka 2. ovoga članka, tada račun mora uz podatke iz članka 79. stavka 1. ovoga Zakona sadržavati i sljedeće podatke: a) poziv na odredbe članka 141. Direktive Vijeća 2006/112/EZ te napomenu»prijenos porezne obveze«, b) PDV identifikacijski broj pod kojim je porezni obveznik (stjecatelj) obavio stjecanje unutar Europske unije i daljnju isporuku dobara, c) PDV identifikacijski broj primatelja isporuke. (4) Kod trostranog posla primatelj oporezive isporuke dobara obvezan je platiti PDV ako su ispunjeni uvjeti iz stavaka 2. i 3. ovoga članka. (5) Ako se radi o trostranom poslu u smislu ovoga članka, stjecatelj koji obavlja daljnju isporuku dobara u Zbirnoj prijavi mora iskazati podatke iz članka 89. stavka 1. ovoga Zakona. (6) Ministar financija pravilnikom propisuje provedbu ovoga članka u vezi trostranog posla. Uvoz dobara Članak 11. (1) Uvozom dobara smatra se svaki unos dobara u Europsku uniju koja nisu u slobodnom prometu na području Europske unije, u skladu s carinskim propisima. (2) Osim uvoza dobara iz stavka 1. ovoga članka, uvozom dobara smatra se i unos dobara koja su u slobodnom prometu na području Europske unije, a potječu s trećih područja koja su dio carinskog područja Europske unije u skladu s carinskim propisima. MJESTO OPOREZIVANJA Mjesto isporuke dobara Mjesto isporuke dobara bez prijevoza Članak 12. Mjestom isporuke dobara koja se ne otpremaju niti prevoze smatra se mjesto gdje se dobra nalaze u trenutku isporuke. Mjesto isporuke dobara s prijevozom Članak 13. (1) Mjestom isporuke dobara koja otprema ili prevozi isporučitelj, kupac ili treća osoba, smatra se mjesto gdje se dobra nalaze na početku otpreme ili prijevoza do kupca. (2) Ako je mjesto iz kojeg se dobra otpremaju ili prevoze treće područje ili treća zemlja, tada se mjestom isporuke dobara koju obavi uvoznik, kao i mjestom bilo koje naknadne isporuke tih dobara, smatra država članica uvoza. (3) Iznimno od stavaka 1. i 2. ovoga članka, mjestom isporuke dobara koja isporučitelj ili druga osoba za račun isporučitelja otpremi ili preveze iz države članice koja nije država članica u kojoj završava otprema ili prijevoz, smatra se mjesto gdje se dobra nalaze u trenutku kad otprema ili prijevoz kupcu završava, ako su ispunjeni sljedeći uvjeti: a) dobra su isporučena poreznom obvezniku ili pravnoj osobi koja nije porezni obveznik, a čija stjecanja dobara unutar Europske unije nisu predmet oporezivanja PDV-om prema članku 5. stavku 1. točkama a) i b) ovoga Zakona, ili bilo kojoj drugoj osobi koja nije porezni obveznik, b) ne radi se o isporuci novih prijevoznih sredstava iz članka 4. stavka 3. ovoga Zakona ili isporuci dobara nakon njihovog sastavljanja ili postavljanja sa ili bez probnog rada, koju obavi isporučitelj ili druga osoba za njegov račun. (4) Kad su isporučena dobra prema stavku 3. ovoga članka otpremljena ili prevezena s trećeg područja ili iz treće zemlje i ako ih isporučitelj uvozi u državu članicu koja nije država članica u kojoj otprema ili prijevoz završava, smatra se da su ona otpremljena ili prevezena iz države članice uvoznice. (5) Stavci 3. i 4. ovoga članka ne primjenjuju se na isporuke dobara koja su u cijelosti otpremljena ili prevezena u istu državu članicu u kojoj završava otprema ili prijevoz, ako su ispunjeni sljedeći uvjeti: a) isporučena dobra nisu dobra koja podliježu trošarinama u smislu članka 4. stavka 4. ovoga Zakona, b) ukupna vrijednost takvih isporuka bez PDV-a, obavljenih pod uvjetima iz stavaka 3. i 4. ovoga članka, u državu članicu u kojoj prijevoz ili otprema završava, u tekućoj kalendarskog godini nije prešla prag isporuke koji je propisala ta država članica, c) ukupna vrijednost takvih isporuka bez PDV-a, osim proizvoda koji podliježu trošarinama, pod uvjetima iz stavaka 3. i 4. ovoga članka, u državu članicu u kojoj prijevoz ili otprema završava, u prethodnoj kalendarskoj godini nije prešla prag isporuke koji je propisala ta država članica. (6) U slučaju da ukupna vrijednost isporuka koje obavi isporučitelj u prethodnoj kalendarskoj godini, odnosno u tekućoj kalendarskoj godini prijeđe prag isporuke, koji je propisala druga država članica ili ne želi da se na njega primjenjuje prag isporuke te države članice, mjestom isporuke dobara, koja je iz tuzemstva otpremio ili prevezao isporučitelj ili druga osoba za njegov račun smatra se, pod uvjetima propisanim u stavcima 3. i 4. ovoga članka, država članica u koju su dobra otpremljena ili prevezena iz tuzemstva. Ako isporučitelj odluči da se na njega ne primjenjuje prag isporuke koji je propisala druga država članica, obvezan je o tome obavijestiti nadležnu ispostavu Porezne uprave. (7) U slučaju da je ukupna vrijednost isporuka koje obavi isporučitelj iz druge države članice u prethodnoj kalendarskoj godini, odnosno u tekućoj kalendarskoj godini veća od 270.000,00 kuna (prag isporuke), mjestom isporuke dobara koja je otpremio ili prevezao u tuzemstvo isporučitelj ili druga osoba za njegov račun smatra se tuzemstvo sukladno stavku 3. ovoga članka. (8) Isporučitelj iz stavka 3. ovoga članka može bez obzira što ukupna vrijednost njegovih isporuka u prethodnoj kalendarskoj godini, odnosno u tekućoj kalendarskoj godini nije prešla prag isporuke propisan u stavku 7. ovoga članka, odlučiti da je mjesto takvih isporuka u tuzemstvu. (9) Isporučitelj iz stavka 8. ovoga članka koji izjavi da ne želi da se na njega primjenjuje prag isporuke iz stavka 7. ovoga članka mora navedeno primjenjivati najmanje dvije kalendarske godine i mora Poreznoj upravi podnijeti zahtjev za izdavanje PDV identifikacijskog broja iz članka 77. stavka 6. ovoga Zakona. (10) Mjesto isporuke dobara koja je otpremio ili prevezao isporučitelj, kupac ili treća osoba, a koja sastavlja ili postavlja isporučitelj ili druga osoba za njegov račun sa ili bez probnog rada, je mjesto gdje se ta dobra sastavljaju ili postavljaju. Mjesto isporuke dobara na brodovima, u zrakoplovima ili vlakovima Članak 14. (1) Mjestom isporuke dobara koja su isporučena na brodovima, u zrakoplovima ili vlakovima tijekom dionice prijevoza putnika obavljenog u Europskoj uniji smatra se mjesto početka prijevoza putnika. (2) Dionicom prijevoza putnika obavljenog u Europskoj uniji u smislu stavka 1. ovoga članka smatra se dio prijevoza koji je obavljen između mjesta početka i mjesta završetka prijevoza putnika bez zaustavljanja na području izvan Europske unije. (3) U smislu stavka 2. ovoga članka: a) »mjesto početka prijevoza putnika« je prvo predviđeno mjesto ukrcaja putnika unutar Europske unije, prema potrebi nakon zaustavljanja izvan Europske unije, b) »mjesto završetka prijevoza putnika« je posljednje predviđeno mjesto iskrcaja unutar Europske unije onih putnika koji su se ukrcali u Europskoj uniji, prema potrebi prije zaustavljanja izvan Europske unije. (4) U slučaju povratnog putovanja, povratna dionica puta smatra se zasebnom uslugom prijevoza. Mjesto isporuke dobara putem sustava za prirodni plin, električnu energiju, grijanje ili hlađenje Članak 15. (1) Kod isporuke plina putem sustava za prirodni plin koji se nalazi na području Europske unije ili bilo koje mreže priključene na takav sustav te isporuke električne energije, grijanja ili hlađenja preko mreža za grijanje ili hlađenje poreznom obvezniku preprodavatelju, mjestom isporuke smatra se mjesto gdje taj preprodavatelj ima sjedište ili stalnu poslovnu jedinicu kojima se dobra isporučuju, a u slučaju nepostojanja takvog sjedišta ili stalne poslovne jedinice mjesto gdje je njegovo prebivalište ili uobičajeno boravište. (2) Poreznim obveznikom preprodavateljem iz stavka 1. ovoga članka smatra se porezni obveznik kojem je osnovna djelatnost kupnja i prodaja plina, električne energije, grijanja ili hlađenja i čija je vlastita potrošnja tih proizvoda zanemariva. (3) Pri isporuci plina putem sustava za prirodni plin koji se nalazi na području Europske unije ili bilo koje mreže priključene na takav sustav, pri isporuci električne energije, grijanja ili hlađenja preko mreža za grijanje ili hlađenje, ako takva isporuka nije obuhvaćena stavcima 1. i 2. ovoga članka, mjestom isporuke smatra se mjesto gdje kupac stvarno koristi i troši ta dobra. (4) Ako kupac iz stavka 3. ovoga članka nije u cijelosti ili djelomično stvarno potrošio prirodni plin, električnu energiju, grijanje ili hlađenje, smatra se da su ta nepotrošena dobra iskorištena i potrošena na mjestu gdje kupac kojem se dobra isporučuju ima sjedište ili stalnu poslovnu jedinicu kojoj su ta dobra isporučena. U slučaju nepostojanja takvog sjedišta ili stalne poslovne jedinice smatra se da je kupac iskoristio i potrošio dobra na mjestu gdje je njegovo prebivalište ili uobičajeno boravište. Mjesto obavljanja usluga Opće odredbe Članak 16. U vezi određivanja mjesta obavljanja usluga primjenjuje se sljedeće: 1. porezni obveznik koji obavlja i djelatnosti ili isporuke koje se ne smatraju oporezivim isporukama dobara ili usluga u smislu članka 4. stavka 1. ovoga Zakona smatra se poreznim obveznikom u odnosu na sve usluge koje su mu obavljene, 2. pravna osoba koja nije porezni obveznik, a registrirana je za potrebe PDV-a smatra se poreznim obveznikom. Članak 17. (1) Mjestom obavljanja usluga poreznom obvezniku koji djeluje kao takav smatra se mjesto sjedišta tog poreznog obveznika. Ako se te usluge obavljaju stalnoj poslovnoj jedinici poreznog obveznika u mjestu koje je različito od mjesta sjedišta poreznog obveznika, mjestom obavljanja usluga smatra se sjedište stalne poslovne jedinice. Ako takvo sjedište ili stalna poslovna jedinica ne postoje, mjestom obavljanja usluga smatra se prebivalište ili uobičajeno boravište poreznog obveznika primatelja usluge. (2) Mjestom obavljanja usluga osobi koja nije porezni obveznik smatra se mjesto u kojem porezni obveznik koji obavlja usluge ima sjedište. Ako te usluge obavlja stalna poslovna jedinica poreznog obveznika koja je u mjestu različitom od mjesta sjedišta poreznog obveznika, mjestom obavljanja usluga smatra se sjedište stalne poslovne jedinice. Ako takvo sjedište ili stalna poslovna jedinica ne postoje, mjestom obavljanja usluga smatra se prebivalište ili uobičajeno boravište poreznog obveznika koji obavlja usluge. (3) Ministar financija pravilnikom propisuje provedbu ovoga članka o vrsti i mjestu obavljanja usluga. Posebne odredbe Posredničke usluge obavljene osobama koje nisu porezni obveznici Članak 18. Mjestom obavljanja usluga osobi koja nije porezni obveznik koje obavlja posrednik u tuđe ime i za tuđi račun, smatra se mjesto gdje je obavljena transakcija za koju se posreduje sukladno odredbama ovoga Zakona. Usluge u vezi s nekretninama Članak 19. Mjestom obavljanja usluga u vezi s nekretninama, uključujući usluge stručnjaka i posrednika za prodaju nekretnina, smještaj u hotelima ili objektima slične namjene uključujući kampove za odmor ili mjesta uređena za kampiranje, davanje prava na uporabu nekretnina i usluge pripreme i koordinacije građevinskih radova, kao što su usluge arhitekata i građevinskog nadzora, smatra se mjesto gdje se nekretnina nalazi. Usluge prijevoza Članak 20. (1) Mjestom obavljanja usluga prijevoza putnika smatra se mjesto gdje se obavlja prijevoz, razmjerno prijeđenim udaljenostima. (2) Mjestom obavljanja usluga prijevoza dobara, osim prijevoza dobara unutar Europske unije, osobama koje nisu porezni obveznici smatra se mjesto gdje se obavlja prijevoz, razmjerno prijeđenim udaljenostima. (3) Mjestom obavljanja usluga prijevoza dobara unutar Europske unije osobama koje nisu porezni obveznici smatra se mjesto početka prijevoza. (4) »Prijevoz dobara unutar Europske unije« je prijevoz dobara kod kojeg se mjesto početka prijevoza i mjesto završetka prijevoza nalaze na područjima dviju različitih država članica. (5) »Mjesto početka prijevoza« je mjesto u kojemu stvarno započinje prijevoz dobara, bez obzira na udaljenost prijeđenu do mjesta gdje su dobra smještena, a »mjesto završetka prijevoza« je mjesto u kojemu stvarno završava prijevoz dobara. (6) PDV se ne obračunava osobama koje nisu porezni obveznici na dio prijevoza dobara unutar Europske unije koji se obavlja na vodama koje ne pripadaju području Europske unije. Usluge u kulturi i njima slične usluge, pomoćne usluge u prijevozu i usluge u vezi s pokretnim dobrima Članak 21. (1) Mjestom obavljanja usluga pristupa kulturnim, umjetničkim, sportskim, znanstvenim, obrazovnim, zabavnim i sličnim događanjima kao što su izložbe i sajmovi te pomoćnih usluga u vezi s tim pristupom, obavljenih poreznom obvezniku, smatra se mjesto gdje se ta događanja stvarno odvijaju. (2) Mjestom obavljanja usluga i pomoćnih usluga u vezi s kulturnim, umjetničkim, sportskim, znanstvenim, obrazovnim, zabavnim i sličnim aktivnostima kao što su izložbe i sajmovi, uključujući obavljanje usluga organizatora takvih aktivnosti osobi koja nije porezni obveznik, smatra se mjesto gdje se te aktivnosti stvarno odvijaju. (3) Mjestom obavljanja sljedećih usluga osobi koja nije porezni obveznik jest mjesto gdje se te usluge stvarno obavljaju: a) pomoćne usluge u prijevozu kao što su utovar, istovar, pretovar, rukovanje i slično, b) procjena pokretnih materijalnih dobara i radovi na takvim dobrima. Usluge pripremanja hrane i usluge opskrbe pripremljenom hranom i pićem Članak 22. (1) Mjestom obavljanja usluga pripremanja hrane i obavljanja usluga prehrane u ugostiteljskim objektima te pripremanja i usluživanja pića u tim objektima, osim onih koje se stvarno obavljaju na brodovima, u zrakoplovima ili vlakovima tijekom dionice prijevoza putnika obavljenog unutar Europske unije smatra se mjesto gdje se te usluge stvarno obavljaju. (2) Mjestom obavljanja usluga pripremanja hrane i obavljanja usluga prehrane te pripremanja i usluživanja pića koje se stvarno obavljaju na brodovima, u zrakoplovima ili vlakovima tijekom dionice prijevoza putnika obavljenog unutar Europske unije smatra se mjesto početka prijevoza putnika. (3) U smislu stavka 2. ovoga članka dionica prijevoza putnika obavljenog unutar Europske unije je dio prijevoza, bez zaustavljanja izvan Europske unije, između mjesta početka i mjesta završetka prijevoza putnika. (4) Mjestom početka i mjestom završetka prijevoza putnika u smislu stavka 3. ovoga članka kao i u slučaju povratnog putovanja, smatraju se mjesta prijevoza putnika određena člankom 14. stavcima 3. i 4. ovoga Zakona. Iznajmljivanje prijevoznih sredstava Članak 23. (1) Mjestom obavljanja usluga kratkotrajnog iznajmljivanja prijevoznih sredstava smatra se mjesto gdje se ta prijevozna sredstva stvarno stavljaju na raspolaganje primatelju usluge. (2) Mjesto iznajmljivanja prijevoznih sredstava, osim kratkotrajnog iznajmljivanja, osobi koja nije porezni obveznik je mjesto gdje ta osoba ima sjedište, prebivalište ili uobičajeno boravište. (3) Neovisno od stavka 2. ovoga članka, mjestom iznajmljivanja plovila za razonodu osobi koja nije porezni obveznik, osim kratkotrajnog iznajmljivanja, smatra se mjesto gdje je to plovilo stvarno stavljeno na raspolaganje korisniku, ako tu uslugu obavi isporučitelj iz mjesta u kojem ima sjedište ili stalnu poslovnu jedinicu koja se nalazi u tom mjestu. (4) U smislu ovoga članka kratkotrajnim iznajmljivanjem smatra se neprekidno posjedovanje ili korištenje prijevoznog sredstva tijekom razdoblja koje traje najviše 30 dana, odnosno, u slučaju plovila, najviše 90 dana. Ostale usluge Članak 24. (1) Mjestom obavljanja sljedećih usluga osobi koja nije porezni obveznik i koja ima sjedište, prebivalište ili uobičajeno boravište izvan Europske unije smatra se mjesto gdje taj primatelj usluga ima sjedište, prebivalište ili uobičajeno boravište: a) prijenos i ustupanje autorskih prava, patenata, licencija, zaštitnog znakovlja i sličnih prava, b) usluge oglašavanja, c) usluge konzultanata, inženjera, odvjetnika, računovođa, prevoditelja i druge slične usluge savjetovanja, d) usluge obrade podataka, e) ustupanje informacija, uključujući i informacije o poslovnim postupcima i iskustvu, f) bankarske i financijske transakcije, transakcije osiguranja uključujući reosiguranje, uz izuzetak iznajmljivanja sefova, g) ustupanje osoblja, h) iznajmljivanje pokretne materijalne imovine, osim svih prijevoznih sredstava, i) suzdržavanje od obavljanja, u cijelosti ili djelomično, gospodarske djelatnosti ili prava navedenih u ovom stavku, j) omogućavanje pristupa do sustava za prirodni plin koji se nalazi na području Europske unije ili do bilo koje mreže koja je priključena na takav sustav, te do sustava za električnu energiju ili mreža za grijanje ili hlađenje i prijevoza ili prijenosa putem tih sustava ili mreža, te obavljanje drugih usluga koje su s time izravno povezane, k) telekomunikacijske usluge, l) usluge radijskog i televizijskog emitiranja, m) elektronički obavljene usluge iz članka 118. točke 2. ovoga Zakona. Ako porezni obveznik koji obavlja usluge i primatelj usluga komuniciraju putem elektroničke pošte, ne radi se o elektronički obavljenoj usluzi. (2) »Telekomunikacijskim uslugama« u smislu ovoga Zakona smatraju se usluge koje se odnose na prenošenje, emitiranje i prijem signala, teksta, slika i zvukova ili informacija bilo koje vrste putem žica, radija, optičkih ili drugih elektromagnetskih sustava, uključujući s tim uslugama povezani prijenos ili ustupanje prava na korištenje kapaciteta za takvo prenošenje, emitiranje ili prijem. Telekomunikacijske usluge u smislu ovoga Zakona uključuju i omogućavanje pristupa globalnim informacijskim mrežama. Izbjegavanje dvostrukog oporezivanja ili neoporezivanja Članak 25. (1) Ministar financija može radi izbjegavanja dvostrukog oporezivanja, neoporezivanja ili narušavanja načela tržišnog natjecanja pravilnikom propisati da se za usluge iz članaka 17., 23. i 24. ovoga Zakona, osim usluga navedenih u članku 24. stavku 1. točki m) ovoga Zakona, osobama koje nisu porezni obveznici i nemaju sjedište u Europskoj uniji, smatra: a) da je mjesto obavljanja tih usluga koje se nalazi u tuzemstvu, izvan Europske unije, ako se te usluge stvarno koriste izvan Europske unije, b) da je mjesto obavljanja tih usluge koje se nalazi izvan Europske unije, u tuzemstvu, ako se te usluge stvarno koriste u tuzemstvu. (2) Neovisno o stavku 1. ovoga članka, ako porezni obveznik sa sjedištem, stalnom poslovnom jedinicom iz koje se obavljaju usluge, prebivalištem ili uobičajenim boravištem izvan Europske unije obavlja usluge iz članka 24. stavka 1. točaka k) i l) ovoga Zakona osobama koje nisu porezni obveznici i koje imaju sjedište, prebivalište ili uobičajeno boravište u tuzemstvu, mjestom obavljanja usluga smatra se tuzemstvo, ako se navedene usluge stvarno koriste u tuzemstvu. Elektronički obavljene usluge osobama koje nisu porezni obveznici Članak 26. Mjestom obavljanja elektronički obavljenih usluga prema članku 24. stavku 1. točki m) ovoga Zakona koje obave porezni obveznici sa sjedištem, stalnom poslovnom jedinicom iz koje se te usluge obavljaju, prebivalištem ili uobičajenim boravištem izvan Europske unije osobama koje nisu porezni obveznici i imaju sjedište, prebivalište ili uobičajeno boravište na području Europske unije smatra se mjesto gdje osoba koja nije porezni obveznik ima sjedište, prebivalište ili uobičajeno boravište. Mjesto stjecanja dobara unutar Europske unije Članak 27. (1) Mjestom stjecanja dobara unutar Europske unije smatra se mjesto gdje završava otprema ili prijevoz dobara stjecatelju. (2) Neovisno o stavku 1. ovoga članka, mjestom stjecanja dobara unutar Europske unije u smislu članka 4. stavka 1. točke 2.a) ovoga Zakona smatra se područje države članice koja je stjecatelju izdala PDV identifikacijski broj pod kojim je stjecatelj stekao ta dobra, osim ako stjecatelj dokaže da je na stečena dobra PDV bio obračunan u skladu sa stavkom 1. ovoga članka. (3) Ako stjecatelj dokaže da je PDV na stjecanje obračunan u državi članici u kojoj je otprema ili prijevoz dobara završio, porezna osnovica se odgovarajuće umanjuje u državi članici koja je stjecatelju izdala PDV identifikacijski broj pod kojim je stekao ta dobra. (4) Neovisno o stavku 2. ovoga članka smatra se da je PDV obračunan na stjecanje dobara unutar Europske unije u skladu sa stavkom 1. ovoga članka, ako stjecatelj: a) dokaže da je stjecanje obavio u svrhu daljnje isporuke na području države članice u skladu sa stavkom 1. ovoga članka za koju je primatelj dobara obvezan platiti PDV u skladu s člankom 75. stavkom 1. točkom 3. ovoga Zakona, b) podnese Zbirnu prijavu u skladu s člancima 88. i 89. ovoga Zakona. Mjesto uvoza dobara Članak 28. (1) Mjesto uvoza dobara je država članica na čijem se području dobra nalaze pri unosu u Europsku uniju. (2) Iznimno od stavka 1. ovoga članka, ako su pri unosu u Europsku uniju dobra koja se ne nalaze u slobodnom prometu stavljena u jedan od postupaka iz članka 51. stavka 1. ovoga Zakona, postupak privremenog uvoza s potpunim oslobođenjem od plaćanja carine ili postupcima provoza strane robe u skladu s carinskim propisima, mjesto uvoza takvih dobara je država članica na čijem se području za ta dobra prestanu primjenjivati navedeni postupci. (3) Ako se pri unosu u Europsku uniju dobra koja se nalaze u slobodnom prometu stave u jedan od postupaka iz članka 55. stavaka 2. i 3. ovoga Zakona, mjesto uvoza dobara je država članica na čijem se području za ta dobra prestanu primjenjivati ti postupci. VII. NASTANAK OPOREZIVOG DOGAĐAJA I OBVEZE OBRAČUNA PDV-a Opće odredbe Članak 29. (1) »Oporezivi događaj« je događaj na temelju kojeg su ispunjeni pravni uvjeti potrebni za nastanak obveze obračuna PDV-a. (2) »Obveza obračuna PDV-a« nastaje u trenutku kada Porezna uprava temeljem odredbi ovoga Zakona ima pravo potraživati PDV od osobe koja ga je obvezna platiti, iako je vrijeme plaćanja PDV-a odgođeno. Isporuka dobara ili obavljanje usluga Članak 30. (1) Oporezivi događaj i obveza obračuna PDV-a nastaju kada su dobra isporučena ili usluge obavljene. (2) Ako se za isporuke dobara, osim onih iz članka 7. stavka 2. točke b) ovoga Zakona, ili obavljanje usluga kontinuirano izdaju računi ili se kontinuirano obavljaju plaćanja smatra se da su dobra isporučena i usluge obavljene po isteku razdoblja na koje se takvi računi ili plaćanja odnose. (3) Kontinuirane isporuke dobara koje se obavljaju u razdoblju duljem od jednog kalendarskog mjeseca, koja su otpremljena ili prevezena u državu članicu u kojoj nije započela otprema ili prijevoz tih dobara i koja porezni obveznik radi obavljanja gospodarske djelatnosti isporučuje ili premješta uz primjenu oslobođenja od PDV-a u drugu državu članicu u skladu s odredbama članka 41. stavka 1. ovoga Zakona smatrat će se obavljenima istekom svakog kalendarskog mjeseca sve dok ne završi isporučivanje. (4) Usluge za koje je primatelj usluga obvezan platiti PDV prema članku 75. stavku 1. točki 6. ovoga Zakona, a koje se kontinuirano obavljaju u razdoblju duljem od godinu dana i za koje u tom razdoblju nisu izdani računi ili nije obavljeno plaćanje smatraju se obavljenima nakon isteka svake kalendarske godine, sve dok se ne obustavi obavljanje tih usluga. (5) Za primljene predujmove obveza obračuna PDV-a na primljeni iznos nastaje u trenutku primitka predujma. (6) Ako je isporuka dobara ili usluga obavljena, a nije izdan račun, obveza obračuna PDV-a nastaje kada je nastao oporezivi događaj. (7) Obveza obračuna PDV-a za isporuke dobara iz članka 7. stavaka 3. i 8. ovoga Zakona te za usluge iz članka 8. stavka 3. ovoga Zakona nastaje kada je nastao oporezivi događaj. (8) Kada se u skladu s odredbama članka 41. stavka 1. ovoga Zakona dobra otpremaju ili prevoze u državu članicu u kojoj nije započela otprema ili prijevoz tih dobara ili kada porezni obveznik ta dobra premješta u drugu državu članicu radi obavljanja gospodarske djelatnosti, PDV se obračunava u trenutku izdavanja računa ili po isteku roka iz članka 78. stavka 4. ovoga Zakona, ako račun do tada nije izdan. (9) Odredbe stavaka 3. i 6. ovoga članka ne primjenjuju se na isporuke i premještanje dobara iz stavka 8. ovoga članka. (10) Odredbe stavka 1. ovoga članka primjenjuju se i u slučajevima iz članka 79. stavaka 10. i 11. ovoga Zakona. (11) Ministar financija pravilnikom propisuje provedbu ovoga članka o nastanku oporezivog događaja i obveze obračuna PDV-a. Stjecanje dobara unutar Europske unije Članak 31. (1) Oporezivi događaj nastaje u trenutku stjecanja dobara unutar Europske unije. Smatra se da je stjecanje dobara unutar Europske unije obavljeno kada se isporuka sličnih dobara smatra obavljenom u tuzemstvu. (2) Obveza obračuna PDV-a kod stjecanja dobara unutar Europske unije nastaje u trenutku izdavanja računa ili istekom roka iz članka 78. stavka 4. ovoga Zakona ako račun do tada nije izdan. Uvoz dobara Članak 32. (1) Oporezivi događaj i obveza obračuna PDV-a pri uvozu dobara nastaje u trenutku uvoza dobara. (2) Ako se pri unosu dobara u Europsku uniju primjenjuje jedan od postupaka iz članka 51. stavka 1. i članka 55. stavaka 2. i 3. ovoga Zakona ili postupak privremenog uvoza s potpunim oslobođenjem od carine ili postupak provoza strane robe, u skladu s carinskim propisima, oporezivi događaj i obveza obračuna PDV-a nastaje kada dobra prestanu biti predmetom tih postupaka. (3) Ako uvezena dobra iz stavka 2. ovoga članka podliježu carini, poljoprivrednim pristojbama ili pristojbama s jednakim učinkom koje su utvrđene u skladu sa zajedničkom politikom Europske unije, oporezivi događaj i obveza obračuna PDV-a nastaje kada se ispune uvjeti za obračun i naplatu tih davanja. (4) Ako uvezena dobra ne podliježu davanjima navedenima u stavku 3. ovoga članka, oporezivi događaj i obveza obračuna PDV-a nastaje u trenutku kada bi prema carinskim propisima nastala obveza obračuna carine, da je propisana. VIII. POREZNA OSNOVICA Porezna osnovica kod isporuke dobara i obavljanja usluga Članak 33. (1) Poreznom osnovicom pri isporuci dobara i usluga smatra se naknada koju čini sve ono što je isporučitelj primio ili treba primiti od kupca ili neke druge osobe za te isporuke uključujući iznose subvencija koji su izravno povezani s cijenom isporučenih dobara ili usluga. (2) U poreznu osnovicu uračunavaju se iznosi poreza, carina, pristojbi i sličnih davanja, osim PDV-a, te sporedni troškovi kao što su provizije, troškovi pakiranja, prijevoza i osiguranja koje isporučitelj dobara ili usluga zaračunava kupcu ili primatelju. (3) U poreznu osnovicu ne ulaze sniženja cijena, odnosno popusti zbog prijevremenog plaćanja i popusti što se kupcu odobre u trenutku isporuke, kao ni iznosi koje porezni obveznik zaračuna ili primi od kupca kao povrat za izdatke koje je platio u njegovo ime i za njegov račun i koje u evidencije unosi kao prolazne stavke. Porezni obveznik mora imati dokaze o iznosu izdataka u vezi s prolaznim stavkama i ne može odbiti PDV ako je na njih obračunan. (4) Porezna osnovica kod isporuka dobara iz članka 7. stavaka 3. i 8. ovoga Zakona je nabavna cijena tih ili sličnih dobara, a ako je ta cijena nepoznata, visina troškova utvrđenih u trenutku isporuke. (5) Porezna osnovica kod usluga iz članka 8. stavka 3. ovoga Zakona je ukupni trošak obavljanja usluga. (6) Kod premještanja dobara u drugu državu članicu u smislu članka 7. stavaka 5. i 7. ovoga Zakona porezna osnovica je nabavna cijena tih ili sličnih dobara, a ako je ta cijena nepoznata, visina troškova utvrđenih u trenutku premještanja dobara. (7) Ako se porezna osnovica promijeni naknadno zbog opoziva, različitih vrsta popusta ili nemogućnosti naplate, tada porezni obveznik koji je isporučio dobra ili obavio uslugu može ispraviti iznos PDV-a ako porezni obveznik kome su isporučena dobra ili obavljene usluge ispravi odbitak pretporeza i o tome pisano izvijesti isporučitelja. (8) U poreznu osnovicu ne ulazi trošak povratne ambalaže o kojoj se vodi posebna evidencija. (9) U slučaju isporuka dobara i obavljanja usluga osobama koje su u obiteljskim i drugim bliskim osobnim vezama s poreznim obveznikom te u slučaju postojanja financijskih i pravnih veza, uključujući odnose poslodavca i zaposlenika kao i članova njihovih obitelji, veza na temelju članstva, upravljanja ili vlasništva, poreznom osnovicom smatra se tržišna vrijednost u smislu stavka 10. ovoga članka ako je: a) naknada niža od tržišne vrijednosti, a primatelj isporuke nema pravo na odbitak pretporeza u cijelosti u smislu ovoga Zakona, b) naknada niža od tržišne vrijednosti, a isporučitelj nema pravo na odbitak pretporeza u cijelosti u smislu ovoga Zakona i radi se o isporukama koje su oslobođene PDV-a u skladu s odredbama članka 39. stavka 1. i članka 40. stavaka 1. i 2. ovoga Zakona, c) naknada viša od tržišne vrijednosti, a isporučitelj nema pravo na odbitak pretporeza u cijelosti u smislu ovoga Zakona. (10) Tržišnom vrijednosti smatra se ukupni iznos kojeg bi kupac ili naručitelj u trenutku isporuke dobra ili obavljene usluge prema načelu nenarušavanja tržišnog natjecanja morao platiti isporučitelju dobara ili pružatelju usluge u tuzemstvu. Ako se ne može utvrditi usporediva isporuka dobara ili usluga, tada se tržišnom vrijednosti smatra: a) kada je riječ o dobrima, iznos koji nije niži od nabavne cijene tih ili sličnih dobara ili ako je ta cijena nepoznata, ukupna visina utvrđenih troškova u trenutku isporuke, b) kada je riječ o uslugama, iznos koji nije niži od ukupnih utvrđenih troškova obavljanja usluga koje snosi porezni obveznik. (11) Ministar financija pravilnikom propisuje provedbu ovoga članka o poreznoj osnovici. Porezna osnovica kod stjecanja dobara unutar Europske unije Članak 34. (1) Porezna osnovica kod stjecanja dobara unutar Europske unije utvrđuje se temeljem istih elemenata iz članka 33. ovoga Zakona koji se koriste za određivanje porezne osnovice za isporuke istih dobara u tuzemstvu. U slučaju stjecanja dobara iz članka 9. stavaka 3. i 4. ovoga Zakona, porezna osnovica je nabavna cijena tih ili sličnih dobara ili, ako je ta cijena nepoznata, visina troškova utvrđenih u trenutku isporuke. (2) U poreznu osnovicu u smislu stavka 1. ovoga članka, uključuju se i trošarine što ih je stjecatelj dobara koja podliježu trošarinama unutar Europske unije obvezan platiti ili je platio. (3) Ako nakon stjecanja dobara unutar Europske unije stjecatelj dobara ostvari povrat trošarine plaćene u državi članici u kojoj je započela otprema ili prijevoz tih dobara, porezna osnovica kod stjecanja dobara odgovarajuće će se umanjiti. Porezna osnovica kod uvoza dobara u Europsku uniju Članak 35. (1) Poreznu osnovicu pri uvozu dobara iz članka 4. stavka 1. točke 4. ovoga Zakona čini carinska vrijednost utvrđena prema carinskim propisima. (2) Ako nisu uključeni u carinsku vrijednost, u poreznu osnovicu pri uvozu bit će uključeni: a) porezi, carine, pristojbe i slična davanja koja se plaćaju izvan države članice uvoznice te davanja koja se plaćaju pri uvozu, osim PDV-a, b) sporedni troškovi kao što su provizije, troškovi pakiranja, prijevoza i osiguranja, nastali do prvog mjesta odredišta unutar područja države članice uvoznice, kao i oni koji nastanu pri prijevozu do drugog mjesta odredišta unutar Europske unije, ako je to drugo mjesto poznato u vrijeme nastanka oporezivog događaja. (3) »Prvo mjesto odredišta« iz stavka 2. točke b) ovoga članka je mjesto navedeno na tovarnom listu ili bilo kojoj drugoj prijevoznoj ispravi na temelju koje se dobra uvoze. Ako takvo mjesto u ispravi nije navedeno, prvim mjestom odredišta smatra se mjesto prvog pretovara dobara u državi članici uvoznici. (4) Ako se neka dobra privremeno izvezu iz Europske unije te se ponovo uvezu nakon što su izvan Europske unije popravljena, obrađena ili prilagođena, dorađena ili prerađena tada se porezna osnovica, iznimno od stavka 1. ovoga članka, utvrđuje prema naknadi zaračunanoj za te usluge. Ako takva naknada nije zaračunana, tada se porezna osnovica utvrđuje prema vrijednosti naknade zaračunane za popravak, obradu, prilagodbu, doradu ili preradu u skladu s carinskim propisima. (5) U poreznu osnovicu ne uključuju se: a) sniženja cijena zbog popusta za prijevremeno plaćanje, b) popusti na cijenu i rabati odobreni i obračunani kupcu u trenutku uvoza. (6) Ministar financija pravilnikom propisuje provedbu ovoga članka o poreznoj osnovici kod uvoza dobara. Druge odredbe Članak 36. (1) Ako su elementi za utvrđivanje porezne osnovice pri uvozu dobara izraženi u stranoj valuti, tečaj se utvrđuje u skladu s propisima Europske unije kojima se uređuje izračunavanje carinske vrijednosti. (2) Ako su elementi za utvrđivanje porezne osnovice, osim pri uvozu dobara, utvrđeni u stranoj valuti, za preračun u kune koristi se srednji tečaj Hrvatske narodne banke na dan nastanka obveze obračuna PDV-a. (3) Iznimno od stavka 2. ovoga članka, porezni obveznik može primijeniti tečaj koji na dan nastanka obveze obračuna PDV-a objavi Europska središnja banka. Konverzija drugih valuta koje nisu euro vršit će se primjenom tečaja svake valute za euro. STOPE PDV-a Primjena stopa PDV-a Članak 37. (1) PDV se obračunava po stopi koja je na snazi u trenutku nastanka oporezivog događaja. (2) Iznimno od stavka 1. ovoga članka, PDV se obračunava po stopi koja je na snazi u trenutku nastanka obveze obračuna PDV-a: a) u slučaju stjecanja dobara unutar Europske unije, b) u slučajevima iz članka 32. stavaka 3. i 4. ovoga Zakona. (3) Na stjecanje dobara unutar Europske unije obavljeno u tuzemstvu primjenjuje se stopa PDV-a koja se za takva dobra primjenjuje u tuzemstvu. Stope PDV-a Članak 38. (1) PDV se obračunava i plaća po stopi 25%. (2) PDV se obračunava i plaća po sniženoj stopi 5% na isporuke sljedećih dobara i usluga: a) sve vrste kruha, b) sve vrste mlijeka (kravlje, ovčje, kozje), koje se stavlja u promet pod istim nazivom u tekućem stanju, svježe, pasterizirano, homogenizirano, kondenzirano (osim kiselog mlijeka, jogurta, kefira, čokoladnog mlijeka i drugih mliječnih proizvoda), nadomjestke za majčino mlijeko, c) knjige stručnog, znanstvenog, umjetničkog, kulturnog i obrazovnog sadržaja, udžbenike za pedagoški odgoj i obrazovanje, za osnovnoškolsko, srednjoškolsko i visokoškolsko obrazovanje, u svim fizičkim oblicima, d) lijekove određene u skladu s Odlukom o utvrđivanju Liste lijekova Hrvatskog zavoda za zdravstveno osiguranje, e) medicinsku opremu, pomagala i druge sprave koje se koriste za ublažavanje liječenja invalidnosti isključivo za osobnu uporabu invalida propisane Pravilnikom o ortopedskim i drugim pomagalima Hrvatskog zavoda za zdravstveno osiguranje, f) kino ulaznice, g) novine novinskog nakladnika koji ima statut medija, otisnute na papiru koje izlaze dnevno, osim onih koje u cijelosti ili većim dijelom sadrže oglase ili služe oglašavanju, h) znanstvene časopise. (3) PDV se obračunava i plaća po sniženoj stopi 13% na isporuke sljedećih dobara i usluga: a) usluge smještaja ili smještaja s doručkom, polupansiona ili punog pansiona u hotelima ili objektima slične namjene, uključujući smještaj za vrijeme odmora, iznajmljivanje prostora u kampovima za odmor ili u mjestima određenima za kampiranje te smještaj u plovnim objektima nautičkog turizma, b) usluge pripremanja hrane i obavljanje usluga prehrane u ugostiteljskim objektima te pripremanje i usluživanje bezalkoholnih pića i napitaka, vina i piva u tim objektima, c) novine i časopise novinskog nakladnika koji ima statut medija te novine i časopise nakladnika za koje ne postoji obveza donošenja statuta medija prema posebnom propisu, osim onih iz stavka 2. točke g) ovoga članka, otisnute na papiru koji izlaze periodično te osim onih koji u cijelosti ili većim dijelom sadrže oglase ili služe oglašavanju, d) jestiva ulja i masti, biljnog i životinjskog podrijetla, e) dječju hranu i prerađenu hranu na bazi žitarica za dojenčad i malu djecu, f) isporuku vode, osim vode koja se stavlja na tržište u bocama ili u drugoj ambalaži, g) bijeli šećer od trske i šećerne repe koji se na tržište stavlja u kristalnom obliku, h) ulaznice za koncerte. (4) Ministar financija pravilnikom propisuje provedbu ovoga članka u vezi primjene snižene stope PDV-a. OSLOBOĐENJA OD PDV-a Oslobođenja za određene djelatnosti od javnog interesa Članak 39. (1) PDV-a je oslobođeno: a) univerzalna poštanska usluga i s njom povezane isporuke pratećih dobara osim prijevoza putnika i telekomunikacijskih usluga, b) bolnička i medicinska njega i s time usko povezane djelatnosti koje obavljaju tijela s javnim ovlastima ili koje, u uvjetima koji su u socijalnom smislu slični uvjetima koji se primjenjuju na tijela s javnim ovlastima, obavljaju bolnice, centri za liječenje ili medicinsku dijagnostiku i druge priznate ustanove slične prirode, c) obavljanje medicinske njege u okviru bavljenja medicinskim i pomoćnim medicinskim zanimanjima, d) isporuke ljudskih organa, krvi i majčinog mlijeka, e) usluge što ih obavljaju dentalni tehničari te isporuka zubnih/protetskih nadomjestaka koje isporučuju dentalni tehničari i doktori dentalne medicine, f) usluge što ih za svoje članove obavljaju udruženja osoba koja obavljaju djelatnosti oslobođene PDV-a ili za koje nisu porezni obveznici, ako su te usluge namijenjene neposredno za obavljanje njihove djelatnosti, uz uvjet da ta udruženja od svojih članova za obavljene usluge zahtijevaju samo nadoknadu njihova dijela ukupnih troškova i da takvo oslobođenje ne dovodi do narušavanja načela tržišnog natjecanja, g) usluge i isporuke dobara povezane sa socijalnom skrbi, uključujući one što ih obavljaju i isporučuju domovi za starije i nemoćne osobe, ustanove, tijela s javnim ovlastima ili druge osobe slične prirode, h) usluge i isporuke dobara povezane sa zaštitom djece i mladeži što ih obavljaju ustanove, tijela s javnim ovlastima ili druge osobe slične prirode, i) obrazovanje djece i mladeži, školsko ili sveučilišno obrazovanje, stručno osposobljavanje i prekvalifikacija, uključujući s time usko povezane usluge i dobra, koje obavljaju tijela s javnim ovlastima ili druge osobe, koje imaju slične ciljeve, j) nastava što je privatno održavaju nastavnici i koja obuhvaća osnovnoškolsko, srednjoškolsko i visokoškolsko obrazovanje, k) ustupanje osoblja vjerskih ili filozofskih institucija u svrhe propisane točkama b), g), h) i i) ovoga članka kojima je cilj duhovna skrb, l) usluge i s njima usko povezane isporuke dobara koje neprofitne pravne osobe čiji su ciljevi političke, sindikalne, vjerske, domoljubne, filozofske, dobrotvorne ili druge općekorisne naravi obavljaju svojim članovima u njihovom zajedničkom interesu u zamjenu za članarinu utvrđenu u skladu s pravilima tih osoba, pod uvjetom da to oslobođenje neće narušiti načela tržišnog natjecanja, m) usluge usko povezane uz sport ili tjelesni odgoj što ih obavljaju neprofitne pravne osobe osobama koje se bave sportom ili sudjeluju u tjelesnom odgoju, n) usluge u kulturi i s njima usko povezane isporuke dobara, koje obavljaju ustanove u kulturi, tijela s javnim ovlastima ili druge pravne osobe u kulturi, o) usluge i isporuke dobara koje obavljaju pravne osobe čije su djelatnosti oslobođene PDV-a u skladu s odredbama točaka b), g), h), i), l), m) i n) ovoga članka u vezi s događanjima organiziranima za prikupljanje sredstava isključivo u njihovu korist, pod uvjetom da oslobođenje neće narušiti načela tržišnog natjecanja, p) usluge prijevoza bolesnih ili ozlijeđenih osoba u vozilima posebno izrađenima za tu svrhu koje obavljaju ovlaštene osobe, r) djelatnosti javnog radija i televizije, osim komercijalnih. (2) Oslobođenje od plaćanja PDV-a ne primjenjuje se za isporuke dobara ili usluga iz stavka 1. točaka b), g), h), i), l), m) i n) ovoga članka ako: a) te isporuke dobara ili usluga nisu neophodne za isporuke oslobođene PDV-a ili b) je njihova osnovna svrha ostvarenje dodatnih prihoda za navedene osobe, obavljanjem isporuka kojima izravno konkuriraju isporukama poreznih obveznika koji obračunavaju PDV. (3) Plaćanja PDV-a oslobođene su isporuke dobara ili usluga iz stavka 1. točaka b), g), h), i), l), m) i n) ovoga članka ako ih obavljaju ostale osobe na koje nisu prenijete javne ovlasti, pod uvjetom da ne teže ostvarivanju dobiti te ako se dobit ipak ostvari da se ne raspodjeljuje, nego se koristi za nastavak ili poboljšanje obavljanja usluga. (4) Ministar financija pravilnikom propisuje provedbu ovoga članka u vezi oslobođenja od PDV-a za djelatnosti od javnog interesa te u vezi osoba na koje se oslobođenje primjenjuje. Oslobođenja za ostale djelatnosti Članak 40. (1) PDV-a su oslobođene: a) transakcije osiguranja i reosiguranja, uključujući s njima povezane usluge što ih obavljaju posrednici u osiguranju i reosiguranju i zastupnici u osiguranju, b) odobravanje kredita i zajmova, uključujući i posredovanje u tim poslovima te upravljanje kreditima ili zajmovima kada to čini osoba koja ih odobrava, c) ugovaranje kreditnih garancija i svi drugi poslovi po kreditnim garancijama ili kojemu drugom osiguranju novca te upravljanje kreditnim garancijama kada to čini osoba koja odobrava kredit, d) transakcije, uključujući posredovanje, u vezi sa štednim, tekućim i žiroračunima, plaćanjima, transferima, dugovima, čekovima i drugim prenosivim instrumentima, osim naplate duga, e) transakcije, uključujući posredovanje, u vezi s valutama, novčanicama i kovanicama koje se koriste kao zakonsko sredstvo plaćanja, osim kolekcionarskih predmeta, odnosno kovanica od zlata, srebra ili drugog metala te novčanica koje se u pravilu ne koriste kao zakonsko sredstvo plaćanja ili kovanica od numizmatičkog interesa, f) transakcije, uključujući posredovanje, osim upravljanja i pohrane, u vezi s dionicama, udjelima u trgovačkim društvima ili udruženjima, obveznicama i drugim vrijednosnim papirima, uz iznimku dokumenata kojima se utvrđuje neko pravo nad dobrima te prava ili vrijednosnih papira kojima se utvrđuju određena prava na nekretninama, g) usluge upravljanja investicijskim fondovima, h) isporuka poštanskih maraka po nominalnoj vrijednosti za poštanske usluge u tuzemstvu te državnih i drugih sličnih biljega, i) priređivanje lutrijskih igara, igara na sreću u casinima, igara klađenja i igara na sreću na automatima, j) isporuka građevina ili njihovih dijelova i zemljišta na kojem se one nalaze, osim isporuka prije prvog nastanjenja odnosno korištenja ili isporuka kod kojih od datuma prvog nastanjenja odnosno korištenja do datuma sljedeće isporuke nije proteklo više od dvije godine. Građevinom u smislu ovoga Zakona smatra se objekt pričvršćen za zemlju ili učvršćen u zemlji, k) isporuka zemljišta, osim građevinskog zemljišta, l) najam stambenih prostorija. (2) PDV-a su oslobođene isporuke dobara koja se koriste isključivo za djelatnosti oslobođene PDV-a na temelju članka 39. stavka 1. ovoga Zakona i odredbi stavka 1. ovoga članka te isporuke dobara za čije stjecanje ili nabavu odnosno uporabu nije bio moguć odbitak pretporeza prema članku 61. stavku 1. ovoga Zakona. (3) Porezni obveznik ima pravo izbora za oporezivanje ako povremeno odobrava kredite i zajmove povezane s obavljanjem isporuka dobara i usluga. (4) Porezni obveznik ima pravo izbora za oporezivanje isporuka navedenih u stavku 1. točkama j) i k) ovoga članka pod uvjetom da je kupac porezni obveznik koji ima pravo na odbitak pretporeza u cijelosti. Pravo izbora za oporezivanje i pravo na odbitak pretporeza može se primijeniti u trenutku isporuke, o čemu isporučitelj i kupac moraju izvijestiti nadležnu ispostavu Porezne uprave. (5) Ministar financija pravilnikom propisuje provedbu ovoga članka u vezi oslobođenja od PDV-a za ostale djelatnosti. Oslobođenja za transakcije unutar Europske unije Oslobođenja za isporuke dobara unutar Europske unije Članak 41. (1) PDV-a su oslobođene: a) isporuke dobara koje prodavatelj ili osoba koja stječe dobro ili druga osoba za njihov račun otpremi ili preveze iz tuzemstva u drugu državu članicu drugom poreznom obvezniku ili pravnoj osobi koja nije porezni obveznik, a koji djeluju kao takvi u toj drugoj državi članici, b) isporuke novih prijevoznih sredstava koja prodavatelj, kupac ili druga osoba za njihov račun otpremi ili preveze iz tuzemstva u drugu državu članicu poreznom obvezniku ili pravnoj osobi koja nije porezni obveznik, čija stjecanja dobara unutar Europske unije nisu predmet oporezivanja PDV-om ili bilo kojoj drugoj osobi koja nije porezni obveznik, c) isporuke dobara koja podliježu trošarinama koja prodavatelj, kupac ili druga osoba za njihov račun otpremi ili preveze iz tuzemstva u drugu državu članicu poreznom obvezniku ili pravnoj osobi koja nije porezni obveznik, čija stjecanja dobara unutar Europske unije, osim dobara koja podliježu trošarinama, nisu predmet oporezivanja PDV-om, ako su ta dobra otpremljena ili prevezena u skladu s propisima koji uređuju trošarine, d) isporuke dobara koja se premještaju u drugu državu članicu, za koje bi postojalo pravo na oslobođenje prema točkama a), b) i c) ovoga stavka da su obavljene drugom poreznom obvezniku. (2) Oslobođenje iz stavka 1. točke a) ovoga članka ne primjenjuje se na isporuku dobara koju obavi mali porezni obveznik iz članka 90. stavka 1. ovoga Zakona te na isporuku dobara obavljenu poreznom obvezniku ili pravnoj osobi koja nije porezni obveznik, čija stjecanja dobara unutar Europske unije nisu predmet oporezivanja PDV-om u skladu s člankom 5. stavkom 1. točkama a) i b) ovoga Zakona. (3) Oslobođenje iz stavka 1. točke c) ovoga članka ne primjenjuje se na isporuku dobara koja podliježu trošarinama koju obavi mali porezni obveznik iz članka 90. stavka 1. ovoga Zakona. (4) Oslobođenje iz stavka 1. točaka a), c) i d) ovoga članka ne primjenjuje se na isporuku dobara na koja se primjenjuje posebni postupak oporezivanja marže za rabljena dobra, umjetnička djela, kolekcionarske ili antikne predmete ili posebni postupak za prodaju putem javne dražbe. Oslobođenja za stjecanje dobara unutar Europske unije Članak 42. PDV-a je oslobođeno stjecanje dobara unutar Europske unije: a) ako bi isporuka tih dobara koju obavi porezni obveznik u tuzemstvu bila u svakom slučaju oslobođena plaćanja PDV-a, b) ako bi uvoz tih dobara prema članku 44. stavku 1. točkama 1. do 25. i članku 44. stavku 1. točkama 27. do 34. ovoga Zakona bio u svakom slučaju oslobođen plaćanja PDV-a, c) za koje bi stjecatelj u svakom slučaju sukladno člancima 67. i 68. ovoga Zakona imao pravo na povrat cjelokupnog iznosa PDV-a koji je obvezan platiti prema članku 4. stavku 1. točki 2. ovoga Zakona. Oslobođenja za određene usluge prijevoza Članak 43. (1) Plaćanja PDV-a oslobođene su usluge prijevoza unutar Europske unije kod prijevoza dobara na otoke i s otoka koji čine autonomno područje Azori i Madeira te prijevoz dobara između tih otoka. (2) Plaćanja PDV-a oslobođena je usluga međunarodnog prijevoza putnika, osim cestovnog i željezničkog prijevoza. (3) Ministar financija pravilnikom propisuje provedbu ovoga članka u vezi primjene stavka 2. ovoga članka. Oslobođenja pri uvozu Članak 44. (1) PDV-a je oslobođen: 1. konačni uvoz dobara čija bi isporuka koju obavi porezni obveznik u svim slučajevima bila oslobođena plaćanja PDV-a na području Republike Hrvatske, 2. uvoz dobara nekomercijalne naravi u osobnoj prtljazi putnika, 3. uvoz osobne imovine koju pri preseljenju u Republiku Hrvatsku uvoze fizičke osobe koje su prethodno izvan Europske unije boravile neprekidno najmanje 12 mjeseci. Oslobođenje se ne odnosi na alkohol i alkoholna pića i prerađevine, komercijalna prijevozna sredstva i dobra koja se koriste za obavljanje djelatnosti ili zanimanja, 4. uvoz dobara koja pripadaju osobama koje su prethodno izvan Europske unije boravile neprekidno najmanje 12 mjeseci, a preseljavaju u Republiku Hrvatsku radi sklapanja braka. Oslobođenje se ne odnosi na alkohol i alkoholna pića i duhanske prerađevine, 5. uvoz osobne imovine koje su hrvatski i strani državljani s uobičajenim boravištem u Republici Hrvatskoj naslijedili izvan Europske unije. Oslobođenje se ne odnosi na alkohol i alkoholna pića, duhanske prerađevine, komercijalna prijevozna sredstva, predmete koji se koriste za obavljanje djelatnosti ili zanimanja, zalihe sirovina i gotove proizvode ili poluproizvode te stoku i zalihe poljoprivrednih proizvoda čije količine premašuju uobičajene obiteljske potrebe, 6. uvoz opreme koju za vlastite potrebe i potrebe školovanja unose učenici i studenti koji u Republiku Hrvatsku dolaze zbog školovanja, 7. uvoz dobara nekomercijalne naravi sadržanih u malim pošiljkama. Oslobođenje se ne odnosi na alkohol i alkoholna pića, duhanske prerađevine, čaj, parfeme i toaletne vode, 8. uvoz dobara poslovne imovine koju radi nastavka obustavljene gospodarske djelatnosti i prijenosa djelatnosti uvozi porezni obveznik u Republiku Hrvatsku. Oslobođenje se ne odnosi na prijevozna sredstva, isporuke za ljudsku potrošnju ili prehranu životinja, gorivo, zalihe sirovina, gotove proizvode ili poluproizvode te stoku u vlasništvu trgovaca, 9. uvoz plodova poljodjelstva, ratarstva, stočarstva, šumarstva, ribolova i ribogojstva te pčelarstva dobivenih na posjedima poljoprivrednih proizvođača u pograničnom području Republike Hrvatske koje graniči s područjem koje nije područje Europske unije, zatim sjemena, gnojiva i proizvoda za tretiranje tla i uroda s tih posjeda te uvoz priploda i drugih proizvoda koji se dobiju od stoke koja se drži na tim posjedima, 10. uvoz terapeutskih tvari ljudskog podrijetla i reagensa za određivanje krvne grupe i tipizaciju tkiva koji se upotrebljavaju za nekomercijalne medicinske ili znanstvene svrhe, laboratorijskih životinja posebno uzgojenih i poslanih bez naknade za potrebe znanstvenih istraživanja, bioloških ili kemijskih tvari namijenjenih javnim ili privatnim ustanovama koje se uglavnom bave obrazovanjem ili znanstvenim istraživanjem te uvoz farmaceutskih proizvoda za ljudsku i životinjsku medicinsku uporabu na sportskim priredbama, Pročitajte cijeli Zakon