{"id":293,"date":"2025-12-04T09:22:47","date_gmt":"2025-12-04T09:22:47","guid":{"rendered":"https:\/\/pkontis.si\/?p=293"},"modified":"2026-01-25T09:37:22","modified_gmt":"2026-01-25T09:37:22","slug":"davcno-ugodna-darila-ob-koncu-leta-vodic-za-podjetja","status":"publish","type":"post","link":"https:\/\/pkontis.si\/?p=293","title":{"rendered":"Dav\u010dno ugodna darila ob koncu leta: vodi\u010d za podjetja"},"content":{"rendered":"\t\t
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Dav\u010dno ugodna darila ob koncu leta: vodi\u010d za podjetja<\/h2>\n\n\n

December je \u010das obdarovanj, zaklju\u010dnih dogodkov in tistih drobnih pozornosti, s katerimi podjetja poka\u017eejo hvale\u017enost zaposlenim in poslovnim partnerjem. \u010ceprav je lepo deliti veselje, pa je dobro vedeti, da so tudi darila lahko dav\u010dno ob\u010dutljiva tema.<\/p>\n


Da bo prazni\u010dno obdobje prijetno tudi januarja, smo pripravili pregled pravil, ki jih je pri obdarovanju smiselno upo\u0161tevati.<\/p>\n

Koliko lahko podarimo?<\/h2>\n

Varna vi\u0161ina daril je odvisna predvsem od tega, komu<\/em> je darilo namenjeno. Podjetnik se tako hitro znajde med tremi vpra\u0161anji:
\ud83d\udc49 \u201cKdo je prejemnik?\u201d
\ud83d\udc49 \u201cKoliko lahko podarim?\u201d
\ud83d\udc49 \u201cBo to priznano kot dav\u010dni odhodek?\u201d<\/p>\n

Spodaj so odgovori na vsa klju\u010dna vpra\u0161anja.<\/p>\n

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1\ufe0f\u20e3 Darila poslovnim partnerjem<\/h2>\n

Poslovna darila so lahko dav\u010dno priznani stro\u0161ek<\/strong>, vendar obstajajo jasne meje:<\/p>\n

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    42 EUR <\/strong>na posamezno obdarovanje,<\/p>\n<\/li>\n

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    oziroma 84 EUR na leto<\/strong> na posameznega partnerja.<\/p>\n<\/li>\n<\/ul>\n

    Pomembno je, da gre za razumno darilo, ki je povezano s poslovnim odnosom.
    Ko\u0161ara dobrot, buteljka vina, kakovostna kava \u2013 vse to obi\u010dajno ne spro\u017ea te\u017eav. Luksuznej\u0161a darila pa lahko pri FURS-u hitro spro\u017eijo vpra\u0161anje, ali gre res za \u201cposlovno pozornost\u201d.<\/p>\n

    Da je stro\u0161ek priznan, mora podjetje voditi tudi evidenco obdarovancev<\/strong>, iz katere je razvidno, komu je bilo darilo namenjeno.<\/p>\n

    2\ufe0f\u20e3 Darila zaposlenim<\/h2>\n

    Zaposleni so pogosto med prvimi, ki prejmejo kak\u0161no pozornost ob koncu leta.
    Za ta darila veljajo naslednja pravila:<\/p>\n

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      do 15 EUR<\/strong> je darilo obravnavano kot boniteta zanemarljive vrednosti<\/em>,<\/p>\n<\/li>\n

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      nad tem zneskom pa se darilo \u0161teje kot boniteta<\/strong>, ki jo je treba tudi obra\u010dunati.<\/p>\n<\/li>\n<\/ul>\n

      V praksi to pomeni, da so drobna darila, koledarji, simboli\u010dne pozornosti ali manj\u0161i paketi sladkarij povsem varna izbira.<\/p>\n


      Pri dra\u017ejih darilih pa je treba upo\u0161tevati dodatno dav\u010dno obravnavo.<\/p>\n

      3\ufe0f\u20e3 Darila otrokom zaposlenih<\/h2>\n

      Podjetja se pogosto odlo\u010dijo tudi za obdarovanje otrok zaposlenih \u2013 pogosto v organizaciji Miklav\u017ea, Bo\u017ei\u010dka ali Dedka Mraza.<\/p>\n

      Za otroke zaposlenih velja:<\/p>\n

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        darilo je lahko v vrednosti do 42 EUR<\/strong>,<\/p>\n<\/li>\n

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        namenjeno pa je lahko otrokom do 15. leta starosti<\/strong>.<\/p>\n<\/li>\n<\/ul>\n

        Tak\u0161na obdarovanja so prijetna in tradicionalna, hkrati pa tudi dav\u010dno jasna, \u010de se dr\u017eimo mej.<\/p>\n

        4\ufe0f\u20e3 Zaklju\u010dne zabave za zaposlene<\/h2>\n

        Zaklju\u010dki leta, novoletne zabave in team buildingi so del decembrskega vzdu\u0161ja \u2013 a tudi tukaj je dobro poznati pravila.<\/p>\n

        \u010ce je dogodek:<\/p>\n

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          namenjen vsem zaposlenim<\/strong> (ali celo tudi biv\u0161im zaposlenim),<\/p>\n<\/li>\n

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          in je vrednost na zaposlenega razumljiva in ne pretirana<\/strong>,<\/p>\n<\/li>\n<\/ul>\n

          potem dogodek ne predstavlja bonitete<\/strong> za zaposlene.<\/p>\n

          \u010ce pa gre za manj\u0161i, ekskluziven dogodek ali dogodek namenjen samo dolo\u010denim osebam, se boniteta lahko pojavi tudi tukaj.<\/p>\n

          5\ufe0f\u20e3 Donacije<\/h2>\n

          Namesto fizi\u010dnih daril se lahko podjetje odlo\u010di tudi za dobrodelno gesto.
          Donacije so lahko dav\u010dno priznane<\/strong>, vendar je treba upo\u0161tevati pogoje, kot so:<\/p>\n

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            pravilno izbran prejemnik donacije (neprofitne organizacije, dru\u0161tva ipd.),<\/p>\n<\/li>\n

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            ustrezna pogodba ali potrdilo,<\/p>\n<\/li>\n

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            omejitve pri vi\u0161ini priznanih donacij.<\/p>\n<\/li>\n<\/ul>\n

            Donacija je pogosto lep na\u010din, da podjetje prispeva k \u0161ir\u0161i skupnosti in hkrati izkoristi dav\u010dno olaj\u0161avo.<\/p>\n

            \u00a0<\/p>\n

            Obdarovanje ob koncu leta je prijetna tradicija, ki krepi odnose, daje motivacijo in ustvarja pozitivno vzdu\u0161je. Da pa bodo veselje in dobra volja trajali tudi januarja, je pomembno, da so darila urejena tako, kot to predvidevajo dav\u010dna pravila.<\/p>\n

            Pravilno na\u010drtovano obdarovanje ne prina\u0161a le veselja, ampak tudi miren december<\/strong> in \u0161e bolj miren januar<\/strong>, ko pride \u010das oddaje obra\u010dunov.<\/p>\n

            \u010ce potrebujete pomo\u010d pri pravilni obravnavi daril ali pri pripravi dokumentacije, smo vam z veseljem na voljo.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

            Dav\u010dno ugodna darila ob koncu leta: vodi\u010d za podjetja December je \u010das obdarovanj, zaklju\u010dnih dogodkov in tistih drobnih pozornosti, s […]<\/p>\n","protected":false},"author":1,"featured_media":294,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","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 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-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":"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":""},"mobile":{"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":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-293","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/pkontis.si\/index.php?rest_route=\/wp\/v2\/posts\/293","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pkontis.si\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pkontis.si\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pkontis.si\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/pkontis.si\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=293"}],"version-history":[{"count":6,"href":"https:\/\/pkontis.si\/index.php?rest_route=\/wp\/v2\/posts\/293\/revisions"}],"predecessor-version":[{"id":417,"href":"https:\/\/pkontis.si\/index.php?rest_route=\/wp\/v2\/posts\/293\/revisions\/417"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pkontis.si\/index.php?rest_route=\/wp\/v2\/media\/294"}],"wp:attachment":[{"href":"https:\/\/pkontis.si\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=293"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pkontis.si\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=293"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pkontis.si\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=293"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}