{"id":252,"date":"2025-11-03T19:56:13","date_gmt":"2025-11-03T19:56:13","guid":{"rendered":"https:\/\/pkontis.si\/?p=252"},"modified":"2026-01-24T20:31:10","modified_gmt":"2026-01-24T20:31:10","slug":"dropshipping-z-racunovodskega-vidika-na-kaj-mora-biti-podjetnik-pozoren","status":"publish","type":"post","link":"https:\/\/pkontis.si\/?p=252","title":{"rendered":"Dropshipping z ra\u010dunovodskega vidika \u2013 na kaj mora biti podjetnik pozoren"},"content":{"rendered":"\n<figure class=\"wp-block-image aligncenter size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"681\" src=\"https:\/\/pkontis.si\/wp-content\/uploads\/2025\/11\/close-up-hand-typing-keyboard-1-1024x681.jpg\" alt=\"\" class=\"wp-image-254\" srcset=\"https:\/\/pkontis.si\/wp-content\/uploads\/2025\/11\/close-up-hand-typing-keyboard-1-1024x681.jpg 1024w, https:\/\/pkontis.si\/wp-content\/uploads\/2025\/11\/close-up-hand-typing-keyboard-1-300x200.jpg 300w, https:\/\/pkontis.si\/wp-content\/uploads\/2025\/11\/close-up-hand-typing-keyboard-1-768x511.jpg 768w, https:\/\/pkontis.si\/wp-content\/uploads\/2025\/11\/close-up-hand-typing-keyboard-1-1536x1022.jpg 1536w, https:\/\/pkontis.si\/wp-content\/uploads\/2025\/11\/close-up-hand-typing-keyboard-1-2048x1363.jpg 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Dropshipping z ra\u010dunovodskega vidika \u2013 na kaj mora biti podjetnik pozoren<\/h2>\n\n\n\n<p>Dropshipping je v zadnjih letih postal ena izmed najbolj priljubljenih oblik spletne prodaje.<\/p>\n\n\n\n<p>Podjetniku omogo\u010da, da prodaja izdelke, ne da bi jih imel fizi\u010dno na zalogi \u2013 dobavitelj blago po\u0161lje neposredno kupcu. Na prvi pogled gre za preprosto poslovno re\u0161itev, v praksi pa se pri ra\u010dunovodstvu in obdav\u010ditvi pogosto pojavijo zapleti.<\/p>\n\n\n\n<p>Pri dropshippingu moramo paziti na nekatere podrobnosti.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1. Kdo je dejanski prodajalec?<\/h3>\n\n\n\n<p>Pri dropshippingu je pomembno jasno dolo\u010diti, kdo v transakciji nastopa kot <strong data-start=\"822\" data-end=\"836\">prodajalec<\/strong>.<br data-start=\"837\" data-end=\"840\">\u010ceprav blago fizi\u010dno po\u0161lje dobavitelj, obi\u010dajno velja, da je <strong data-start=\"902\" data-end=\"943\">prodajalec tisti, ki izda ra\u010dun kupcu<\/strong> \u2013 torej podjetje, ki vodi spletno trgovino.<br data-start=\"987\" data-end=\"990\">To pomeni, da je to podjetje tudi <strong data-start=\"1024\" data-end=\"1067\">odgovorno za pravilno obra\u010dunavanje DDV<\/strong>, vodenje evidenc in poro\u010danje dav\u010dnim organom.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. DDV pri mednarodnih prodajah<\/h3>\n\n\n\n<p>Najve\u010d nejasnosti pri dropshippingu se pojavi prav pri <strong data-start=\"1215\" data-end=\"1235\">obdav\u010ditvi z DDV<\/strong>.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><p data-start=\"1242\" data-end=\"1465\"><strong data-start=\"1242\" data-end=\"1264\">Prodaja znotraj EU<\/strong>: \u010de podjetje prodaja kon\u010dnim kupcem v drugih dr\u017eavah \u010dlanicah, se lahko uporabi <strong data-start=\"1345\" data-end=\"1375\">sistem OSS (One Stop Shop)<\/strong>. Ta omogo\u010da, da podjetje obra\u010dunava in pla\u010duje DDV v svoji dr\u017eavi za vse prodaje po EU.<\/p><\/li>\n\n\n\n<li><p data-start=\"1468\" data-end=\"1728\"><strong data-start=\"1468\" data-end=\"1509\">Uvoz iz tretjih dr\u017eav (npr. Kitajska)<\/strong>: \u010de je blago poslano neposredno kupcu, lahko nastane <strong data-start=\"1563\" data-end=\"1607\">uvoz v imenu podjetja ali kon\u010dnega kupca<\/strong>. V praksi to pomeni, da je treba natan\u010dno preveriti, na koga se glasi carinska deklaracija in kdo je dav\u010dni zavezanec.<\/p><\/li>\n\n\n\n<li><p data-start=\"1731\" data-end=\"1872\"><strong data-start=\"1731\" data-end=\"1746\">Izvoz iz EU<\/strong>: pri prodaji kupcem zunaj EU gre za opro\u0161\u010deno transakcijo, vendar mora podjetje razpolagati z ustreznimi dokazili o izvozu.<\/p><\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">3. Ra\u010duni in dokumentacija<\/h3>\n\n\n\n<p>Pravilno izdan ra\u010dun je pri dropshippingu klju\u010dnega pomena.<br data-start=\"1970\" data-end=\"1973\">Podjetje mora izdati ra\u010dun <strong data-start=\"2000\" data-end=\"2040\">v skladu s svojo vlogo v transakciji<\/strong> \u2013 tudi \u010de blago nikoli ne preide skozi njegovo skladi\u0161\u010de.<br data-start=\"2098\" data-end=\"2101\">Priporo\u010dljivo je, da ima podjetje jasno sledljivost:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><p data-start=\"2158\" data-end=\"2179\">kdo je izdal ra\u010dun,<\/p><\/li>\n\n\n\n<li><p data-start=\"2182\" data-end=\"2206\">kdo je prejel pla\u010dilo,<\/p><\/li>\n\n\n\n<li><p data-start=\"2209\" data-end=\"2231\">kdo je poslal blago,<\/p><\/li>\n\n\n\n<li><p data-start=\"2234\" data-end=\"2274\">in kako so bile transakcije obdav\u010dene.<\/p><\/li>\n<\/ul>\n\n\n\n<p>Napake pri tem lahko privedejo do nepravilno obra\u010dunanega DDV ali dvojne obdav\u010ditve.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">4. Knjigovodska obravnava<\/h3>\n\n\n\n<p>\u010ceprav pri dropshippingu podjetje fizi\u010dno ne razpolaga z izdelki, mora vseeno voditi <strong data-start=\"2485\" data-end=\"2530\">evidenco prometa, obveznosti in prihodkov<\/strong>.<br data-start=\"2531\" data-end=\"2534\">Vse transakcije je treba knji\u017eiti glede na dejansko gospodarsko vsebino \u2013 ne zgolj glede na potek denarja.<br data-start=\"2640\" data-end=\"2643\">Posebej pomembna je lo\u010ditev med:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><p data-start=\"2680\" data-end=\"2749\"><strong data-start=\"2680\" data-end=\"2697\">posredovanjem<\/strong> (ko podjetje le povezuje kupce in dobavitelje) in<\/p><\/li>\n\n\n\n<li><p data-start=\"2752\" data-end=\"2827\"><strong data-start=\"2752\" data-end=\"2778\">prodajo v svojem imenu<\/strong> (ko podjetje nastopa kot dejanski prodajalec).<\/p><\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">5. Pomen ustreznega ra\u010dunovodskega pristopa<\/h3>\n\n\n\n<p>Dropshipping je lahko donosna poslovna prilo\u017enost, vendar zahteva premi\u0161ljen pristop z vidika ra\u010dunovodstva in davkov.<br data-start=\"3001\" data-end=\"3004\">\u017de pred za\u010detkom poslovanja je priporo\u010dljivo pripraviti:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><p data-start=\"3065\" data-end=\"3124\">jasen poslovni model (kdo, komu, od kod in kako prodaja),<\/p><\/li>\n\n\n\n<li><p data-start=\"3127\" data-end=\"3165\">oceno dav\u010dnih obveznosti po dr\u017eavah,<\/p><\/li>\n\n\n\n<li><p data-start=\"3168\" data-end=\"3204\">in ustrezno ra\u010dunovodsko evidenco.<\/p><\/li>\n<\/ul>\n\n\n\n<p>Z natan\u010dno pripravo se izognemo \u0161tevilnim zapletom, ki se pogosto pojavijo \u0161ele ob dav\u010dnem nadzoru.<\/p>\n\n\n\n<p>Dropshipping ni zapleten le s poslovnega, temve\u010d tudi z ra\u010dunovodskega vidika.<br data-start=\"3407\" data-end=\"3410\">Pravilno dolo\u010dena vloga podjetja, razumevanje obdav\u010ditve DDV in dosledno knji\u017eenje so klju\u010dni za zakonito in u\u010dinkovito poslovanje.<\/p>\n\n\n\n<p>\u010ce razmi\u0161ljate o vstopu v dropshipping ali \u017eelite preveriti, ali je va\u0161 trenutni model pravilno urejen, vam lahko pomagamo pripraviti ra\u010dunovodsko in dav\u010dno strukturo, prilagojeno va\u0161emu na\u010dinu poslovanja.<\/p>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Dropshipping z ra\u010dunovodskega vidika \u2013 na kaj mora biti podjetnik pozoren Dropshipping je v zadnjih letih postal ena izmed najbolj [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":253,"comment_status":"closed","ping_status":"open","sticky":false,"template":"stran-s-prispevki-2","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"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":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center 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