Extraxt of the regulation
- Pravilnik o dopolnitvi Pravilnika o izvajanju Zakona o davku na dodano vrednost Na podlagi drugega odstavka 146. člena Zakona o davku na dodano vrednost (Uradni list RS, št. 13/11 – uradno prečiščeno besedilo, 18/11, 78/11, 38/12, 83/12, 86/14, 90/15, 77/18, 59/19 in 72/19) minister za finance izdaja P R A V I L N I K o dopolnitvi Pravilnika o izvajanju Zakona o davku na dodano vrednost 1. člen V Pravilniku o izvajanju Zakona o davku na dodano vrednost (Uradni list RS, št. 141/06, 52/07, 120/07, 21/08, 123/08, 105/09, 27/10, 104/10, 110/10, 82/11, 106/11, 108/11, 102/12, 54/13, 85/14, 95/14, 39/16, 45/16, 86/16, 50/17, 84/18 in 77/19) se v 49. členu v tretjem odstavku za četrto alinejo, na koncu katere se pika nadomesti s podpičjem, doda nova, peta alineja, ki se glasi:
»– menstrualne skodelice pod tarifnima oznakama 3924 90 00 in 4014 90 00 ter higienski vložki, tamponi in podobni menstrualni izdelki pod tarifnimi oznakami 9619 00 30, 9619 00 40, 9619 00 71, 9619 00 75 in 9619 00 79.«.
KONČNA DOLOČBA
- člen (začetek veljavnosti)
Ta pravilnik začne veljati 3. maja 2021.
Št. 007-392/2021/6
Ljubljana, dne 12. aprila 2021 EVA 2021-1611-0023
Unofficial translation
1171. Rules on supplementing the Rules on the implementation of the Value Added Tax Act Pursuant to the second paragraph
of Article 146 of the Value Added Tax Act (Official Gazette of the Republic of Slovenia, No. 13/11 - official consolidated
text, 18/11, 78/11, 38/12, 83/12, 86/14, 90/15, 77/18, 59/19 and 72/19) the Minister of Finance shall issue RULES on
amending the Rules on the implementation of the Value Added Tax Act Article 1 In the Rules on implementation of the
Value Added Tax Act (Official Gazette of the Republic of Slovenia, no. 141/06, 52/07, 120/07, 21/08, 123/08, 105/09,
27/10, 104/10, 110/10, 82/11, 106/11, 108/11, 102/12, 54/13, 85/14, 95/14, 39/16, 45/16, 86/16, 50/17, 84/18 and 77 / 19)
in Article 49, in the third paragraph, after the fourth indent, at the end of which the full stop shall be replaced
by a semicolon, a new, fifth indent shall be added, which reads:
"- menstrual cups of headings 3924 90 00 and 4014 90 00 and sanitary napkins, tampons and similar menstrual articles
of headings 9619 00 30, 9619 00 40, 9619 00 71, 9619 00 75 and 9619 00 79."
FINAL PROVISION
Article 2 (entry into force)
These rules shall enter into force on 3 May 2021.
No. 007-392 / 2021/6
Ljubljana, 12 April 2021 EVA 2021-1611-0023
