{"id":590,"date":"2025-11-04T09:03:00","date_gmt":"2025-11-04T09:03:00","guid":{"rendered":"https:\/\/deltas.si\/?p=590"},"modified":"2025-11-21T09:03:49","modified_gmt":"2025-11-21T09:03:49","slug":"furs-avtomaticna-izmenjava-podatkov-ki-jih-sporocajo-ponudniki-storitev-v-zvezi-z-kriptosredstvi-dac8-in-carf","status":"publish","type":"post","link":"https:\/\/deltas.si\/index.php\/2025\/11\/04\/furs-avtomaticna-izmenjava-podatkov-ki-jih-sporocajo-ponudniki-storitev-v-zvezi-z-kriptosredstvi-dac8-in-carf\/","title":{"rendered":"FURS: Avtomati\u010dna izmenjava podatkov, ki jih sporo\u010dajo ponudniki storitev v zvezi z kriptosredstvi (DAC8 in CARF)"},"content":{"rendered":"\n<p><strong>Obvezno poro\u010danje informacij o kriptosredstvih (DAC8 IN CARF)<\/strong><\/p>\n\n\n\n<p>Nacionalni dav\u010dni organi si zaradi krepitve boja proti dav\u010dnim goljufijam ter dav\u010dnim utajam in izogibanju davkom avtomati\u010dno izmenjujejo informacije (AEOI), skladno z Direktivo Sveta 2011\/16\/EU o upravnem sodelovanju na podro\u010dju obdav\u010devanja. Z&nbsp;<a href=\"https:\/\/taxation-customs.ec.europa.eu\/taxation\/tax-transparency-cooperation\/administrative-co-operation-and-mutual-assistance\/directive-administrative-cooperation-dac\/dac8_en?prefLang=sl\" target=\"_blank\" rel=\"noreferrer noopener\">Direktivo&nbsp;2023\/2226\/EU&nbsp;&nbsp;<\/a><a href=\"https:\/\/taxation-customs.ec.europa.eu\/taxation\/tax-transparency-cooperation\/administrative-co-operation-and-mutual-assistance\/directive-administrative-cooperation-dac\/dac8_en?prefLang=sl\" target=\"_blank\" rel=\"noreferrer noopener\">EN<\/a>&nbsp;(v nadaljevanju: direktiva DAC8), z dne 17. oktobra 2023, in z enotnim standardom poro\u010danja&nbsp;<a href=\"https:\/\/www.oecd.org\/en\/topics\/tax-transparency-and-international-co-operation.html\" target=\"_blank\" rel=\"noreferrer noopener\">CARF&nbsp;&nbsp;<\/a><a href=\"https:\/\/www.oecd.org\/en\/topics\/tax-transparency-and-international-co-operation.html\" target=\"_blank\" rel=\"noreferrer noopener\">EN<\/a>, se izmenjava podatkov \u0161iri na kriptosredstva. Izmenjava zajema dr\u017eave EU, kakor tudi dr\u017eave OECD, ki so pristopile k Ve\u010dstranskem sporazumu med pristojnimi organi o avtomati\u010dni izmenjavi informacij na podlagi okvira poro\u010danja o kriptosredstvih. Slovenija &nbsp;ga je podpisala 27. novembra 2024 v Paragvaju.<\/p>\n\n\n\n<p>Slovenija bo Direktivo DAC8 in CARF MCAA prenesla v nacionalno zakonodajo z novelo&nbsp;<a href=\"https:\/\/pisrs.si\/pregledPredpisa?id=ZAKO4703\" target=\"_blank\" rel=\"noreferrer noopener\">Zakona o dav\u010dnem&nbsp;postopku&nbsp;&nbsp;<\/a>, ki je \u0161e v zakonodajnem postopku.<\/p>\n\n\n\n<p>FURS bo od poro\u010devalskih ponudnikov storitev v zvezi s kriptosredstvi (RCASP) pridobil informacije in te informacije letno izmenjal z dr\u017eavo EU oziroma pristopnico CARF MCAA (OECD), v kateri je uporabnik storitev v zvezi s kriptosredstvi rezident.<\/p>\n\n\n\n<p>Kdo bo moral poro\u010dati<\/p>\n\n\n\n<p>Poro\u010dati bodo morali poro\u010devalski ponudniki kriptosredstev, ki so:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>ponudniki storitev v zvezi s kriptosredstvi, ki jih ureja Uredba (EU) 2023\/1114 in imajo dovoljenje v skladu z njo &#8211; ponudniki v Republiki Sloveniji se morajo registrirati pri\u00a0<a href=\"https:\/\/www.a-tvp.si\/trg-kriptovalut\/trg-kriptosredstev\" target=\"_blank\" rel=\"noreferrer noopener\">Agenciji za trg vrednostnih\u00a0papirjev\u00a0\u00a0<\/a>.<\/li>\n\n\n\n<li>upravljavci kriptosredstev, ki jih navedena uredba ne ureja in nimajo dovoljenja v skladu z njo \u2013 ti se bodo morali registrirati pri Finan\u010dni upravi Republike Slovenije (<a href=\"https:\/\/edavki.durs.si\/EdavkiPortal\/OpenPortal\/CommonPages\/Opdynp\/PageA.aspx\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a0eDavki\u00a0<\/a>).<\/li>\n<\/ul>\n\n\n\n<p>Obveznosti<\/p>\n\n\n\n<p>Poro\u010devalski ponudniki kriptosredstev imajo naslednje obveznosti:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>registracija (ATVP ali FURS \u2013 glej zgoraj),<\/li>\n\n\n\n<li>izvajanje postopkov dol\u017ene skrbnosti in<\/li>\n\n\n\n<li>poro\u010danje informacij o storitvah v zvezi s kriptosredstvi.<\/li>\n<\/ul>\n\n\n\n<p>\u010casovnica aktivnosti<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>registracija upravljavcev kriptosredstev pri FURS (od 1. 1. 2026)<\/li>\n\n\n\n<li>izvajanje postopkov dol\u017ene skrbnosti poro\u010devalskih ponudnikov storitev v zvezi s kriptosredstvi (od 1. 1. 2026)<\/li>\n\n\n\n<li>poro\u010danje informacij o kriptosredstvih, za podatke od koledarskega leta 2026 (od 1. 1. 2027)<\/li>\n<\/ul>\n\n\n\n<p>Finan\u010dna uprava bo pripravila podrobnej\u0161e opise za registracijo, postopke dol\u017ene skrbnosti in poro\u010danje.<\/p>\n\n\n\n<p>Za dodatne informacije je na voljo elektronski naslov:&nbsp;<a href=\"https:\/\/www.fu.gov.si\/nadzor\/podrocja\/mednarodna_izmenjava\/avtomaticna_izmenjava_podatkov_ki_jih_sporocajo_ponudniki_storitev_v_zvezi_s_kriptosredstvi_dac8_in_carf#\">dac8.fu(at)gov.si<\/a>.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"section-text-2\">Podrobnej\u0161i opisi<\/h3>\n\n\n\n<p>OECD<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.oecd.org\/en\/publications\/international-standards-for-automatic-exchange-of-information-in-tax-matters_896d79d1-en.html\" target=\"_blank\" rel=\"noreferrer noopener\">OECD (2023),\u00a0International Standards for Automatic Exchange of Information in Tax Matters: Crypto-Asset Reporting Framework and 2023 update to the Common Reporting\u00a0Standard\u00a0\u00a0<\/a><a href=\"https:\/\/www.oecd.org\/en\/publications\/international-standards-for-automatic-exchange-of-information-in-tax-matters_896d79d1-en.html\" target=\"_blank\" rel=\"noreferrer noopener\">EN<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.oecd.org\/en\/publications\/crypto-asset-reporting-framework-xml-schema-july-2025_6e60235b-en.html\" target=\"_blank\" rel=\"noreferrer noopener\">OECD (2025),\u00a0Crypto-Asset Reporting Framework XML Schema: User Guide for Tax Administrations (July\u00a02025)\u00a0\u00a0<\/a><a href=\"https:\/\/www.oecd.org\/en\/publications\/crypto-asset-reporting-framework-xml-schema-july-2025_6e60235b-en.html\" target=\"_blank\" rel=\"noreferrer noopener\">EN<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.oecd.org\/content\/dam\/oecd\/en\/topics\/policy-issues\/tax-transparency-and-international-co-operation\/faqs-crypto-asset-reporting-framework.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a0OECD (2024), Crypto-Asset Reporting Framework: Frequently Asked Questions (Last updated July\u00a02025)\u00a0\u00a0<\/a><a href=\"https:\/\/www.oecd.org\/content\/dam\/oecd\/en\/topics\/policy-issues\/tax-transparency-and-international-co-operation\/faqs-crypto-asset-reporting-framework.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">EN<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/web-archive.oecd.org\/tax\/transparency\/documents\/step-by-step-guide-understanding-implementing-crypto-asset-reporting-framework.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a0OECD (2024), Delivering tax transparency to Crypto-Assets: A step-by-step guide to understanding and implementing the Crypto-Asset Reporting\u00a0Framework\u00a0\u00a0<\/a><a href=\"https:\/\/web-archive.oecd.org\/tax\/transparency\/documents\/step-by-step-guide-understanding-implementing-crypto-asset-reporting-framework.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">EN<\/a><\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"section-text-3\">Zakonodaja<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"section-text-3-1\">Zakonodaja Evropske unije<\/h4>\n\n\n\n<h5 class=\"wp-block-heading\" id=\"section-text-3-1-1\">Uredbe<\/h5>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/SL\/TXT\/PDF\/?uri=CELEX:02023R1114-20240109\" target=\"_blank\" rel=\"noreferrer noopener\">Uredba (EU) 2023\/1114 Evropskega Parlamenta in\u00a0Sveta\u00a0\u00a0<\/a>, z dne 31. maja 2023<\/li>\n<\/ul>\n\n\n\n<h5 class=\"wp-block-heading\" id=\"section-text-3-1-2\">Direktive<\/h5>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/SL\/TXT\/PDF\/?uri=OJ:L_202302226\" target=\"_blank\" rel=\"noreferrer noopener\">Direktiva Sveta (EU)\u00a02023\/2226\/EU\u00a0\u00a0<\/a>, z dne 17. oktobra 2023<\/li>\n\n\n\n<li><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/SL\/TXT\/PDF\/?uri=CELEX:02011L0016-20240101\" target=\"_blank\" rel=\"noreferrer noopener\">Direktiva Sveta\u00a02011\/16\/EU\u00a0\u00a0<\/a>, z dne 15. februarja 2011<\/li>\n<\/ul>\n\n\n\n<p>Vir: FURS&nbsp;<a href=\"https:\/\/www.fu.gov.si\/nadzor\/podrocja\/mednarodna_izmenjava\/avtomaticna_izmenjava_podatkov_ki_jih_sporocajo_ponudniki_storitev_v_zvezi_s_kriptosredstvi_dac8_in_carf\">&gt;&gt;<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Obvezno poro\u010danje informacij o kriptosredstvih (DAC8 IN CARF) Nacionalni dav\u010dni organi si zaradi krepitve boja proti dav\u010dnim goljufijam ter dav\u010dnim utajam in izogibanju davkom avtomati\u010dno izmenjujejo informacije (AEOI), skladno z Direktivo Sveta 2011\/16\/EU o upravnem sodelovanju na podro\u010dju obdav\u010devanja. Z&nbsp;Direktivo&nbsp;2023\/2226\/EU&nbsp;&nbsp;EN&nbsp;(v nadaljevanju: direktiva DAC8), z dne 17. oktobra 2023, in z enotnim standardom poro\u010danja&nbsp;CARF&nbsp;&nbsp;EN, se izmenjava [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-590","post","type-post","status-publish","format-standard","hentry","category-novice"],"_links":{"self":[{"href":"https:\/\/deltas.si\/index.php\/wp-json\/wp\/v2\/posts\/590","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/deltas.si\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/deltas.si\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/deltas.si\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/deltas.si\/index.php\/wp-json\/wp\/v2\/comments?post=590"}],"version-history":[{"count":1,"href":"https:\/\/deltas.si\/index.php\/wp-json\/wp\/v2\/posts\/590\/revisions"}],"predecessor-version":[{"id":591,"href":"https:\/\/deltas.si\/index.php\/wp-json\/wp\/v2\/posts\/590\/revisions\/591"}],"wp:attachment":[{"href":"https:\/\/deltas.si\/index.php\/wp-json\/wp\/v2\/media?parent=590"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/deltas.si\/index.php\/wp-json\/wp\/v2\/categories?post=590"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/deltas.si\/index.php\/wp-json\/wp\/v2\/tags?post=590"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}