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SREČANJA STROKOVNIH ZDRUŽENJ Associations Market REVIJA SLOVENSKE INDUSTRIJE SREČANJ • SLOVENIAN MEETINGS INDUSTRY MAGAZINE • ŠTEVILKA 3, OKTOBER 2007; ISSUE 3, OCTOBER 2007 SREČANJA STROKOVNIH ZDRUŽENJ Associations Market VLOGA PCO AGENCIJ Role of PCO's PREDSTAVITEV SLOVENSKIH KONGRESNIH PRODUKTOV - ALPE Presentation of Slovenian Congress Products - Alps URADNO GLASILO GLASILO ZAVODA-KONGRESNOTURISTIČNI ZAVODA-KONGRESNOTURISTIČNI URAD URAD • OFFICIAL MAGAZINE OF THE SLOVENIAN CONVENTION BUREAU OFFICIAL MAGAZINE OF THE SLOVENIAN CONVENTION BUREAU Davčni, finančni in pravni informacijski sistem Domov Tax Fin Lex Zbirke Iskanje Portal Tax-Fin-Lex - vsi odgovori na enem mestu Portal Tax-Fin-Lex je osrednje mesto na internetu v Sloveniji, kjer lahko uporabnik dobi konkretne nasvete in ostale informacije z davčnega, računovodsko-finančnega in pravnega področja. V vsaki številki revije Kongres bomo odslej objavili davčni nasvet v zvezi s kongresnim turizmom. VPRAŠANJE: ODGOVOR: Sponzorji in razstavljavci iz V zastavljenem vprašanju navajate različne situacije, pri katerih naročniki iz držav EU, ki plačajo za EU želijo uveljavljati oprostitev plačila DDV, zato vam v nadaljevanju predstavitev na kongresih v podajamo pojasnilo za vsako situacijo posebej ob predpostavki, da so Sloveniji, so oproščeni plačila razstavljavci zavezanci za DDV v drugi državi članici EU. davka po 29. členu DDV. Dogaja pa se, da želijo oprostitev Izobraževanje - kotizacija plačila davka tudi pri plačilu Kraj obdavčitve storitev izobraževanja je opredeljen v a točki 1. odstavka 28. kotizacije, hotelske namestitve, člena Zakona o davku na dodano vrednost - ZDDV-1 (Uradni list RS, št. opreme za razstavni prostor,... 117/2006), v katerem je določeno, da je kraj obdavčitve tam, kjer so storitve dejansko opravljene, če gre za storitve s področja izobraževanja. To pomeni, So upravičeni do oprostitve? da se storitve s področja izobraževanja vedno obdavčujejo po kraju dejanske izvedbe. Izvajalec dolžan obračunati DDV, če se izobraževanje izvaja v Sloveniji in to ne glede na status kupca (pravna, fizična oseba) in ne glede na to iz katere države prihaja (iz SLO, EU ali izven EU). Tako obračunan DDV lahko tuji davčni zavezanci zahtevajo nazaj, če izpolnjujejo pogoje za vračilo po 74. členu ZDDV-1. Oprema za razstavni prostor V vprašanju ne navajate kaj dejansko predstavlja plačilo za opremo za razstavni prostor. Glede na to, da ne navajate ali je dajanje v najem trajno instalirane opreme (najem prostora na sejmu, ki je že opremljen) ali dajanje v najem premičnin, vam v nadaljevanju pojasnjujemo obe situaciji. V skladu z g. točko 1. odstavka 29. člena ZDDV-1 je kraj opravljanja storitev dajanja premičnin v najem (razen vseh vrst prevoznih sredstev), ki se opravijo za naročnika s sedežem zunaj Skupnosti ali za davčnega zavezanca s sedežem v drugi državi članici, kraj, kjer ima naročnik sedež svoje dejavnosti ali ima stalno poslovno enoto, za katero je storitev opravljena, oziroma če takega kraja ni, kraj, kjer ima stalno prebivališče ali običajno prebiva. To pomeni, da je oddajanje opreme v najem oproščeno plačila davka v Sloveniji, če je razstavljavec davčni zavezanec v državi članici EU in če izvajalcu storitve posreduje svojo davčno številko . V kolikor pa se premičnine oddajo v najem davčnemu zavezancu izven EU, pa je, skladno z 29. členom Pravilnika o izvajanju Zakona o davku na dodano vrednost (Uradni list RS, št. 141/2006 in 52/2007), DDV potrebno obračunati, saj se storitev uporabi in uživa v Sloveniji. V kolikor pa se oddaja v najem opremljen sejemski prostor, se to šteje kot nepremičnina in zato je potrebno obračunati DDV v Sloveniji (kraj obdavčitve je vezan na lego nepremičnine) . Hotelske namestitve Kraj opravljanja storitev, neposredno povezanih z nepremičninami, je, skladno s 26. členom ZDDV-1 kraj, kjer se nepremičnina nahaja. Navedeno pomeni, da je ponudnik hotelskih zmogljivosti dolžan obračunati DDV, če se nepremičnina (hotelski obrat) nahaja v Sloveniji in to ne glede na status kupca (pravna, fizična oseba) in ne glede na to iz katere države prihaja (iz SLO, EU ali izven EU). Ker naša zakonodaja ne predvideva odbitka vstopnega DDV od hotelskih namestitev, ga tudi tujci ne morejo dobiti povrnjenega po 74. členu ZDDV-1. TAX-FIN-LEX d.o.o. Dunajska 20 Portal z dav≠nimi, ra≠unovodsko-finan≠nimi in pravnimi informacijami 1000 Ljubljana Telefon: 01 432 4243 www.tax-fin-lex.si Welcome to our home above the clouds, aboard our finely-furnished modern fleet with over 45 years of experience. Excellent service, together with the hospitality of our caring staff will take you safely to more than 25 destinations across Europe. And all the while we’ll make you feel right at home, above the clouds – together. Dobrodošli v naš dom nad oblaki. Prestopite prag naše udobno opremljene in sodobne flote z veĀ kot petinštiridesetletnimi izkušnjami. PriĀakala vas bo odliĀna storitev ter prijazno, gostoljubno osebje, ki vas bo varno popeljalo v veĀ kot 25 destinacij po vsej Evropi. In pri tem poskrbelo, da se boste v našem skupnem domu nad oblaki ves Āas poĀutili kot doma. www.adria-airways.com ADRIA AIRWAYS The Airline of Slovenia KuzmiĀeva 7, SI-1000 Ljubljana Phone: + 386 (0)1 36 91 317 E-mail: [email protected] Kazalo REVIJA KONGRES – REVIJA SLOVENSKE INDUSTRIJE SREČANJ Uvodnik: Srečo Peterlič . 9 Glavni in odgovorni urednik: Gorazd Čad Kratke novice . 10 Izvršna urednica: Kolumna Gorazd Čad: Kongresno soočenje II . 18 Jakica Jesih Pomočnica urednika: Kolumna Paul Kennedy: Ponudba za organizatorje srečanj . 20 Danaja Besnard Rok Klančnik: Pismo iz Bruslja: Pa čeprav ni vedno kaviar …* . 22 Uredniški odbor: Christer Carlsson Tony Carey Kolumna Tony Carey: Zakaj obveščanje šefa ni dovolj? . 24 Gorazd Čad Miha Kovačič Kolumna Miha Kovačič: Kongresi združenj na pohodu . 26 Srečo Peterlič Tatjana Radovič Petra Čuk Auditoria d.o.o.: PCO prevzame projekt »na ključ« . 28 Maja Vidergar Ustanovna podjetja in svet revije: Albatros, Bled: Adria Airways, Auditoria, Avditorij Portorož, Cankarjev dom, Kulturni in kongresni center, PCO predstavlja logistiko organizacije kongresa . 30 City Hotel, Domina Vacanze, GH Union, Globtour d.o.o., Gospodarsko razstavišče, Kompas d.d.: PCO je naročnikova podaljšana roka . 32 GO.Mice, Hiša Kulinarike Franc Jezeršek, HIT d.d., Hoteli Bernardin d.d., Portorož, Intours, Kompas, Kongresni servis Albatros Primeri dobre prakse: d.o.o., Liberty Slovenija d.o.o., Lifetrek, Luka Koper pristan d.o.o., M-hotel, d.o.o., Albatros d.o.o.: Naročnik je sprejemal samo pohvale . 34 Micro Cocktail Software d.o.o., Postojnska jama, turizem d.d., Auditoria d.o.o.: Polni optimizma združeni proti raku . 34 Prevajalska agencija Alkemist, Robotrade, Kompas d.d.: Kandidatura, mednarodne povezave in lobiranje . 35 RS Klan Jazbec & Co. d.n.o., Sava Hoteli Bled, Terme Čatež, Terme Laško, Terme Maribor, Terme Olimia, Terme Spa Rogaška, Srečanja strokovnih združenj: Terme Radenci, TSE d.o.o. Audio video inženiring, Vivo Catering, Zavod-Kongresnoturistični urad Dr. Vladimir Smrkolj: Zgradimo velik kongresni center . 38 Slovenije, Zavod za turizem Ljubljana, Zdravilišče Laško Dr. Jernej Dolinšek: Majhnost in lepota Slovenije . 42 Oblikovanje: Tatjana Zupan, Propagarna d.o.o. Sobe z razgledom – vendar ne v Toskani ...: Srečanja in motivacijski programi v alpskem svetu . 46 Tehnični urednik: Marko Čopi, Grafika Paradoks d.o.o. SWOT analiza: Analiza kongresnega produkta na Bledu . 52 Prevod: Alkemnist d.o.o., Alasdair Green, Mija Gostinčar Intervju Tadej Tufek, Adria Airways: Lektoriranje: Alasdair Green, Jakica Jesih V pripravi številne novosti . 54 Tisk: EIBTM 2007: Osrednja svetovna borza za kongresni turizem . 60 Collegium Graphicum d.o.o., Ljubljana Naklada: Kolumna Joyce Dogniez: V korak s spremembami! . 66 5.000 izvodov Kolumna Kathryn Goldstein: ISSN številka: 1854-9292 MPI podpisala dogovor o korporativni družbeni odgovornosti . 68 Revija izhaja 4x letno: april; junij/julij; oktober; november Hiša kulinarike Jezeršek: Izdajatelj, produkcija in trženje: Učili smo sebe in vzgajali naročnike . 70 GO Mice, Štihova 4 SI-1000 Ljubljana Kongresni standardi in kakovost storitev: T: +386 (0)1 430 51 03 F: +386 (0)1 430 51 04 Kako izbrati pravega kongresnega organizatorja? . 74 E: [email protected] Datum izida: Letališče Jožeta Pučnika Ljubljana: Oktober 2007 Odpiramo prostor poslovnim srečanjem . 80 Cena: 3,50 EUR HIT Nova Gorica: Prepoznavno igralniško – konferenčno mesto . 82 Za reproduciranje vsebine je potrebno pisno soglasje uredništva. WEB 2.0 pristop : Za učinkovitejšo promocijo kongresne dejavnosti . 84 6 Index CONGRESS – SLOVENIAN MEETING Editorial: Srečo Peterlič . 9 INDUSTRY MAGAZINE Editor-in-Chief: Short News . 14 Gorazd Čad Column Gorazd Čad: Congress Confrontation II . 19 Executive Editor: Jakica Jesih Column Paul Kennedy: “Offer” to Meeting Planners . 21 Assistant to the Editor-in-Chief: Danaja Besnard Rok Klančnik: Letter from Brussels : You don't always have Caviar…* . 23 Editorial Board: Christer Carlsson Column Tony Carey, CMP, CMM: Why briefing the Boss is not enough? . 25 Tony Carey Gorazd Čad Column Miha Kovačič: The Congress Association on the March . 27 Miha Kovačič Srečo Peterlič Tatjana Radovič Auditoria d.o.o.: The PCO takes over the »Turn-Key« Project . 29 Petra Čuk Maja Vidergar Albatros Bled: Founding Companies and Magazine Board: Adria Airways, Auditoria, Avditorij Portorož, The PCO presents the Logistics of Congress Organisation . 31 Cankarjev dom, Kulturni in kongresni center, City Hotel, Domina Vacanze, GH Union, Kompas d.d.: The PCO is the Client's extended Arm . 33 Globtour d.o.o., Gospodarsko razstavišče,
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