{"id":9690,"date":"2024-12-05T09:40:43","date_gmt":"2024-12-05T09:40:43","guid":{"rendered":"https:\/\/lui.si\/?p=9690"},"modified":"2025-01-13T07:17:08","modified_gmt":"2025-01-13T07:17:08","slug":"davcne-spremembe-za-normirane-podjetnike","status":"publish","type":"post","link":"https:\/\/lui.si\/en\/novice\/davcne-spremembe-za-normirane-podjetnike\/","title":{"rendered":"Dav\u010dne spremembe za normirane podjetnike v Sloveniji: Klju\u010dne novosti v letih 2025 \u20132027"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"9690\" class=\"elementor elementor-9690\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7e1fa85c e-flex e-con-boxed e-con e-parent\" data-id=\"7e1fa85c\" data-element_type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4368f244 elementor-widget elementor-widget-text-editor\" data-id=\"4368f244\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>V letu 2025 bodo v Sloveniji stopile v veljavo nove dav\u010dne spremembe, ki bodo imele velik vpliv na normirane podjetnike. Glavne spremembe, ki jih prina\u0161a nova dav\u010dna reforma, se nana\u0161ajo predvsem na zni\u017eanje mej za priznavanje normiranih odhodkov in prilagoditve dav\u010dnih pogojev.\u00a0 Nova dav\u010dna reforma bo prinesla kar nekaj sprememb za \u0161tevilne podjetnike, ki trenutno poslujejo v normiranem sistemu.<\/p><p>Dobra novica je, da je za la\u017eji prehod uvedeno prehodno obdobje.\u00a0 V letu 2025 bodo normirani samostojni podjetniki \u0161e vedno lahko poslovali po obstoje\u010dih pravilih, kar pomeni, da bo kot pogoj za obstanek v sistemu veljala sedanja meja \u2013 podjetniki bodo lahko ostali v normiranem sistemu, \u010de v dveh zaporednih letih njihovi prihodki ne bodo presegli 300.000 evrov oziroma povpre\u010dno 150.000 evrov na leto.<\/p><p>Leto 2026 pa prina\u0161a bolj restriktivne ukrepe. Izstopni pogoji se bodo preverjali glede na prihodke, ustvarjene v letu 2025, kar pomeni, da bodo morali polni normiranci izstopiti iz sistema, \u010de bodo njihovi prihodki presegli mejo 60.000 evrov. Podobno bodo popoldanski normiranci morali izstopiti iz sistema, \u010de bodo njihovi prihodki presegli mejo 30.000 evrov.<\/p><p>Navedene spremembe predstavljajo korenito spremembo, ki bo zahtevala premi\u0161ljene odzive normiranih podjetnikov. Ostaja vpra\u0161anje, kako bodo nove dav\u010dne spremembe vplivale na konkuren\u010dnost majhnih podjetij in samostojnih podjetnikov v slovenskem gospodarskem okolju.<\/p><p><strong>Spremembe v priznavanju normiranih odhodkov<\/strong><\/p><p>Ena izmed bistvenih sprememb, ki jih uvaja nova dav\u010dna zakonodaja, je zni\u017eanje mej za priznavanje normiranih odhodkov. Sprememba bo imela velik vpliv na vse normirance, saj bo ni\u017eja meja prihodkov hkrati zmanj\u0161ala obseg priznanih normiranih odhodkov, kar bo posledi\u010dno pove\u010dalo dav\u010dno osnovo in obveznosti podjetnikov.<\/p><p>Klju\u010dne spremembe v priznavanju normiranih dohodkov, ki bodo vstopile v veljavo z novo dav\u010dno reformo so slede\u010de:<\/p><ul><li><strong>Zni\u017eanje mej za polne normirance<\/strong>: Meja prihodkov, do katere so priznani 80-odstotni normirani odhodki, se bo zni\u017eala iz sedanjih 100.000 evrov na 60.000 evrov letno. To pomeni, da bodo polni normiranci z vi\u0161jimi prihodki po novem pla\u010devali davke na bistveno vi\u0161jo dav\u010dno osnovo, saj bodo odhodki nad mejo 60.000 evrov upo\u0161tevani le v dejanskih zneskih.<\/li><li><strong>Zni\u017eanje mej za popoldanske normirance<\/strong>: Pri popoldanskih normirancih bo meja prihodkov zni\u017eana s 50.000 evrov na 30.000 evrov letno. Poleg tega bodo 80-odstotni normirani odhodki priznani le do meje 12.500 evrov prihodkov. Za prihodke, ki prese\u017eejo to mejo, bo priznana 40-odstotna vi\u0161ina normiranih odhodkov. Tak\u0161na razdelitev bo \u0161e posebej vplivala na popoldanske normirance z vi\u0161jimi prihodki, saj bodo njihovi stro\u0161ki relativno manj priznani v dav\u010dno osnovo.<\/li><\/ul><p><strong>Prehodno obdobje in izstopni pogoji<\/strong><\/p><p>Nova dav\u010dna zakonodaja uvaja prehodno obdobje za la\u017eje prilagajanje na nove izstopne pogoje iz sistema normirancev. Spremembe izstopnih meril bodo postopno za\u010dele veljati med leti 2025 in 2027, kar normirancem omogo\u010da ve\u010d \u010dasa za prilagoditev. Klju\u010dne informacije o prehodnem obdobju in novih pogojih so naslednje:<\/p><p><strong> Prehodno obdobje: leto 2025<\/strong><\/p><p><strong>Obstoje\u010di izstopni pogoji<\/strong>: V letu 2025 bodo normiranci \u0161e naprej lahko ostali v sistemu po zdaj veljavnih pravilih. To pomeni, da zavezanec ne bo izstopil iz sistema, \u010de:<\/p><ul><li style=\"list-style-type: none;\"><ul><li>v dveh zaporednih letih ni presegel meje 300.000 evrov prihodkov;<\/li><li>ali povpre\u010dno ni ustvaril ve\u010d kot 150.000 evrov letnih prihodkov.<\/li><\/ul><\/li><\/ul><p>Ta ureditev normirancem zagotavlja prehodni \u010dasa za morebitno prilagoditev poslovanja pred uvedbo stro\u017ejih izstopnih pogojev.<\/p><p><strong> Leto 2026: preverjanje prihodkov po novih pravilih<\/strong><\/p><p>Izstopni pogoji na podlagi prihodkov v letu 2025:<\/p><ul><li style=\"list-style-type: none;\"><ul><li><strong>Polni normiranci<\/strong> bodo morali zapustiti sistem, \u010de bodo v letu 2025 ustvarili ve\u010d kot 60.000 evrov prihodkov.<\/li><li><strong>Popoldanski normiranci<\/strong> bodo morali zapustiti sistem, \u010de bodo v letu 2025 dosegli ve\u010d kot 30.000 evrov prihodkov.<\/li><\/ul><\/li><\/ul><p>To pomeni, da bodo prihodki iz leta 2025 klju\u010dno merilo za nadaljnje vklju\u010devanje v sistem normiranih odhodkov v letu 2026. Normiranci z vi\u0161jimi prihodki bodo prisiljeni preiti na ugotavljanje dav\u010dne osnove na podlagi dejanskih prihodkov in odhodkov, kar prina\u0161a ve\u010djo administrativno obremenitev.<\/p><p><strong> Leto 2027 in naprej: trajna pravila<\/strong><\/p><p>Od leta 2027 dalje bo prehodno obdobje zaklju\u010deno, veljala pa bodo nova, trajna pravila glede izstopa:<\/p><ul><li><strong>Polni normiranci<\/strong>: Izstop iz sistema bo obvezen, \u010de bo zavezanec v dveh zaporednih letih presegel povpre\u010dno 60.000 evrov letnih prihodkov.<\/li><li><strong>Popoldanski normiranci<\/strong>: Izstop bo zahtevan, \u010de bo zavezanec v dveh zaporednih letih presegel povpre\u010dno 30.000 evrov letnih prihodkov.<\/li><li><strong>Kombinirani primer (eno leto polni normiranec, drugo leto popoldanski normiranec)<\/strong>: Pri tak\u0161nih primerih bo veljala omejitev 90.000 evrov prihodkov v dveh zaporednih letih.<\/li><\/ul><p><strong>Prakti\u010dne posledice, ki jih bo nova dav\u010dna reforma prinesla normirancem<\/strong><\/p><p>Navedene spremembe dav\u010dne reforme bodo vplivale predvsem na normirance z vi\u0161jimi prihodki, saj bodo morali:<\/p><ul><li><strong>Dosledno spremljati prihodke<\/strong>, da bodo pravo\u010dasno prepoznali tveganje za izstop iz sistema.<\/li><li><strong>Na\u010drtovati prehod na sistem dejanskih prihodkov in odhodkov<\/strong>, ki zahteva ve\u010d administrativnega dela, hkrati pa lahko prina\u0161a vi\u0161je dav\u010dne obveznosti zaradi manj\u0161ega dele\u017ea priznanih stro\u0161kov.<\/li><\/ul><p>Prehodno obdobje sicer omogo\u010da prilagoditev, a svetujemo, da normiranci z ve\u010djimi prihodki \u017ee v letu 2025 natan\u010dno razmislijo o svojih prihodnjih dav\u010dnih obveznostih in na\u010dinu poslovanja.<\/p><p><strong>Ukinitev normiranih d.o.o.<\/strong><\/p><p>Poleg sprememb, ki vplivajo na samostojne podjetnike, bo pomembna novost uvedena tudi za dru\u017ebe z omejeno odgovornostjo (d.o.o.). Po novem se bo ukinila posebna ureditev, ki je tem dru\u017ebam omogo\u010dala ugotavljanje dav\u010dne osnove na podlagi normiranih odhodkov. To pomeni, da bodo morali vsi d.o.o., ki so bili prej v sistemu normiranih odhodkov, preiti na tradicionalen na\u010din ugotavljanja dav\u010dne osnove, ki temelji na dejanskih prihodkih in odhodkih.<\/p><p>Ukinitev normiranih d.o.o. predstavlja veliko spremembo v slovenskem dav\u010dnem sistemu, \u0161e posebej za mikro in manj\u0161a podjetja. Najve\u010dji vpliv bo imela sprememba na podjetja, ki so imele nizke dejanske stro\u0161ke poslovanja, saj bodo po novem morale pla\u010devati davke na vi\u0161jo dav\u010dno osnovo.<\/p><p><strong>Zaklju\u010dek<\/strong><\/p><p>Dav\u010dne spremembe, ki bodo za\u010dele veljati v letu 2025 in 2026, prina\u0161ajo velike spremembe za normirane podjetnike v Sloveniji. Glavne novosti vklju\u010dujejo zni\u017eanje mej za priznavanje normiranih odhodkov ter uvedbo stro\u017ejih izstopnih pogojev.<\/p><p>Z uvedbo prehodnega obdobja bo omogo\u010deno la\u017eje prilagajanje na nove pogoje, vendar bodo podjetniki \u017ee v letu 2025 morali natan\u010dno spremljati svojo rast prihodkov in se pripraviti na morebitne spremembe v dav\u010dni osnovi.<\/p><p>Ena izmed klju\u010dnih sprememb je zni\u017eanje mej za priznavanje normiranih odhodkov, ki bo imelo neposreden vpliv na dav\u010dne obveznosti podjetnikov. Za polne normirance bo meja prihodkov, do katere so priznani 80-odstotni normirani odhodki, zni\u017eana na 60.000 evrov, medtem ko bo pri popoldanskih normirancih meja zni\u017eana na 30.000 evrov. Ta sprememba bo vplivala predvsem na podjetnike, ki so \u017ee sedaj na meji teh dohodkov, saj bodo morali nadome\u0161\u010dati normirane stro\u0161ke z dejanskimi, kar bo pove\u010dalo njihovo dav\u010dno osnovo in obveznosti. Posebej ob\u010dutna bo sprememba pri popoldanskih normirancih, kjer bo priznanje normiranih odhodkov omejeno na vi\u0161jo dav\u010dno osnovo za prihodke, ki presegajo 12.500 evrov.<\/p><p>Poleg tega bodo izstopni pogoji postali stro\u017eji od leta 2026 dalje, ko bodo morali normiranci z vi\u0161jimi prihodki izstopiti iz sistema normiranih odhodkov. V letu 2026 bodo polni normiranci z ve\u010d kot 60.000 evrov prihodkov in popoldanski normiranci z ve\u010d kot 30.000 evrov prihodkov morali zapustiti sistem, kar bo povzro\u010dilo potrebo po prehodu na sistem dejanskih prihodkov in odhodkov. To pomeni ve\u010djo administrativno obremenitev in vi\u0161je dav\u010dne obveznosti za tiste podjetnike, ki bodo morali preiti na nov sistem.<\/p><p>Poleg sprememb za samostojne podjetnike bodo novosti vklju\u010devale tudi ukinitev normiranih d.o.o., kar pomeni, da bodo morali vsi d.o.o., ki so uporabljali normirane odhodke, preiti na sistem, ki temelji na dejanskih prihodkih in odhodkih. Ta sprememba bo imela velik vpliv na manj\u0161a podjetjih, saj se bo pove\u010dala administrativna obremenitev.<\/p><p>Celotni dav\u010dni spremembi predstavljata velik izziv za normirane podjetnike, saj bodo morali prilagoditi svoje poslovne modele, na\u010drtovati prehod na dejanski sistem ter spremljati svoje prihodke, da se izognejo morebitnim te\u017eavam z dav\u010dnimi obveznostmi.<\/p><p>Pripravil: Bla\u017e Mandeljc, podjetni\u0161ki mentor<\/p><p>Viri:<\/p><ol><li>Finan\u010dna uprava Republike Slovenije, Vlada potrdila prvi paket dav\u010dnih sprememb, 2024. Dostopno na: <a href=\"https:\/\/www.gov.si\/novice\/2024-08-30-vlada-potrdila-prvi-paket-davcnih-sprememb\">https:\/\/www.gov.si\/novice\/2024-08-30-vlada-potrdila-prvi-paket-davcnih-sprememb<\/a><\/li><li>Finan\u010dna uprava Republike Slovenije, Dr\u017eavni zbor sprejel prvi paket dav\u010dnih sprememb, 2024. Dostopno na: <a href=\"https:\/\/www.gov.si\/novice\/2024-11-14-drzavni-zbor-sprejel-prvi-paket-davcnih-sprememb\/\">https:\/\/www.gov.si\/novice\/2024-11-14-drzavni-zbor-sprejel-prvi-paket-davcnih-sprememb<\/a><\/li><li>Finan\u010dna uprava Republike Slovenije, 117. redna seja Vlade Republike Slovenije,\u00a0 2024. Dostopno na: <a href=\"https:\/\/www.gov.si\/novice\/2024-11-14-drzavni-zbor-sprejel-prvi-paket-davcnih-sprememb\/\">https:\/\/www.gov.si\/novice\/2024-11-14-drzavni-zbor-sprejel-prvi-paket-davcnih-sprememb<\/a><\/li><li>Smrekar, T. (2024). Normiranci, minister Bo\u0161tjan\u010di\u010d bo dal prehodno obdobje za izstop iz sistema. Kak\u0161ni so \u0161e dav\u010dni predlogi? Dostopno na: <a href=\"https:\/\/www.finance.si\/normiranci-minister-bostjancic-bo-dal-prehodno-obdobje-za-izstop-iz-sistema-kaksni-so-se-davcni-predlogi\/a\/9026509\">https:\/\/www.finance.si\/normiranci-minister-bostjancic-bo-dal-prehodno-obdobje-za-izstop-iz-sistema-kaksni-so-se-davcni-predlogi\/a\/9026509<\/a>\u00a0<\/li><li>Uradni list RS, Zakon o spremembah in dopolnitvah Zakona o dohodnini. (2024). Dostopno na: <a href=\"https:\/\/www.uradni-list.si\/glasilo-uradni-list-rs\/vsebina\/2024-01-3309\/zakon-o-spremembah-in-dopolnitvah-zakona-o-dohodnini-zdoh-2ab\">https:\/\/www.uradni-list.si\/glasilo-uradni-list-rs\/vsebina\/2024-01-3309\/zakon-o-spremembah-in-dopolnitvah-zakona-o-dohodnini-zdoh-2ab<\/a>\u00a0<\/li><li>Ambro\u017ei\u010d, V. (2024). Dr\u017eavni zbor RS je sprejel prvi paket dav\u010dnih sprememb. Obrtno &#8211; podjetni\u0161ka zbornica Slovenije. Dostopno na: <a href=\"https:\/\/www.ozs.si\/novice\/spremembe-zakona-o-davku-od-dohodkov-pravnih-oseb-zddpo-2-66d599cbd2c6de723111506f\">https:\/\/www.ozs.si\/novice\/spremembe-zakona-o-davku-od-dohodkov-pravnih-oseb-zddpo-2-66d599cbd2c6de723111506f<\/a>\u00a0<\/li><\/ol>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2f3fb68 e-flex e-con-boxed e-con e-parent\" data-id=\"2f3fb68\" data-element_type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cd90c0e elementor-widget elementor-widget-image\" data-id=\"cd90c0e\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"213\" src=\"https:\/\/lui.si\/wp-content\/uploads\/2025\/01\/sio-spot-logotipi-1024x213.png\" class=\"attachment-large size-large wp-image-9710\" alt=\"\" srcset=\"https:\/\/lui.si\/wp-content\/uploads\/2025\/01\/sio-spot-logotipi-1024x213.png 1024w, https:\/\/lui.si\/wp-content\/uploads\/2025\/01\/sio-spot-logotipi-300x63.png 300w, https:\/\/lui.si\/wp-content\/uploads\/2025\/01\/sio-spot-logotipi-768x160.png 768w, https:\/\/lui.si\/wp-content\/uploads\/2025\/01\/sio-spot-logotipi-1536x320.png 1536w, https:\/\/lui.si\/wp-content\/uploads\/2025\/01\/sio-spot-logotipi-18x4.png 18w, https:\/\/lui.si\/wp-content\/uploads\/2025\/01\/sio-spot-logotipi.png 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>V letu 2025 bodo v Sloveniji stopile v veljavo nove dav\u010dne spremembe, ki bodo imele velik vpliv na normirane podjetnike. Glavne spremembe, ki jih prina\u0161a nova dav\u010dna reforma, se nana\u0161ajo predvsem na zni\u017eanje mej za priznavanje normiranih odhodkov in prilagoditve dav\u010dnih pogojev. <\/p>","protected":false},"author":4,"featured_media":9774,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[12],"tags":[],"class_list":["post-9690","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novice"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Dav\u010dne spremembe za normirane podjetnike v Sloveniji: Klju\u010dne novosti v letih 2025 \u20132027 - LUI<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/lui.si\/en\/novice\/davcne-spremembe-za-normirane-podjetnike\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dav\u010dne spremembe za normirane podjetnike v Sloveniji: Klju\u010dne novosti v letih 2025 \u20132027 - LUI\" \/>\n<meta property=\"og:description\" content=\"V letu 2025 bodo v Sloveniji stopile v veljavo nove dav\u010dne spremembe, ki bodo imele velik vpliv na normirane podjetnike. 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