{"id":4242,"date":"2026-01-27T10:42:06","date_gmt":"2026-01-27T10:42:06","guid":{"rendered":"https:\/\/shopsy.si\/?p=4242"},"modified":"2026-01-26T11:18:04","modified_gmt":"2026-01-26T11:18:04","slug":"cerkev-in-davcne-blagajne","status":"publish","type":"post","link":"https:\/\/shopsy.si\/en\/cerkev-in-davcne-blagajne\/","title":{"rendered":"Cerkev in dav\u010dne blagajne"},"content":{"rendered":"

V Sloveniji, kjer je dav\u010dna transparentnost visoko na seznamu prioritet, se tudi verske skupnosti, kot so cerkve, ne morejo izogniti vpra\u0161anju, kako uporabljati dav\u010dno blagajno<\/strong>. Ta naprava, namenjena evidentiranju gotovinskih transakcij, je obvezna za \u0161tevilne pravne subjekte, vendar pri cerkvah obstajajo posebnosti, ki jih je vredno podrobneje spoznati.<\/p>\n\n\n\n

Kaj sploh je dav\u010dna blagajna?<\/h2>\n\n\n\n

Dav\u010dna blagajna<\/strong> je elektronska naprava ali programska oprema, ki omogo\u010da izdajo ra\u010duna pri gotovinskem poslovanju ter samodejno posreduje podatke o prometu Finan\u010dni upravi Republike Slovenije (FURS). Njena uporaba zagotavlja sledljivost transakcij in prepre\u010duje dav\u010dne utaje.<\/p>\n\n\n\n

Uporaba teh naprav je obvezna za podjetja, samostojne podjetnike, dru\u0161tva in druge pravne osebe, ki poslujejo z gotovino. Toda, ko govorimo o cerkvah, se pojavi vpra\u0161anje: ali so tudi one zavezane k uporabi dav\u010dnih blagajn?<\/p>\n\n\n\n

Cerkve kot pravne osebe \u2013 kaj pravijo predpisi?<\/h2>\n\n\n\n

Cerkve v Sloveniji imajo poseben status, delujejo kot verske skupnosti in u\u017eivajo dolo\u010dene pravice in svobo\u0161\u010dine, zapisane v Ustavi RS. To pa ne pomeni, da so v celoti izvzete iz dav\u010dnega sistema. V kolikor opravljajo dejavnosti, ki so pridobitne narave (npr. prodaja sve\u010d, knjig, organizacija dogodkov s pla\u010dilom), postanejo zavezanci za uporabo dav\u010dne blagajne<\/strong>.<\/p>\n\n\n\n

FURS dolo\u010da, da mora vsak, ki posluje z gotovino in izdaja ra\u010dune, evidentirati transakcije preko dav\u010dno potrjene blagajne, razen v primerih, kjer so jasno dolo\u010dene izjeme.<\/p>\n\n\n\n

Kdaj cerkev potrebuje dav\u010dno blagajno?<\/h2>\n\n\n\n

Verska skupnost potrebuje dav\u010dno blagajno<\/strong> v naslednjih primerih:<\/p>\n\n\n\n

    \n
  • \u010de prodaja izdelke ali storitve (npr. sve\u010de, molitvenike, vstopnice za koncerte),<\/li>\n\n\n\n
  • \u010de izda ra\u010dun za storitev ali produkt in za to prejme gotovinsko pla\u010dilo,<\/li>\n\n\n\n
  • \u010de ima odprt butik, knjigarno ali drug podoben objekt, ki redno obratuje.<\/li>\n<\/ul>\n\n\n\n

    V teh primerih ni pomembno, da gre za cerkev, \u0161teje dejstvo, da se izvaja poslovna dejavnost, ki se lahko ena\u010di s pridobitno dejavnostjo podjetij ali dru\u0161tev.<\/p>\n\n\n\n

    Kdaj cerkev ne potrebuje dav\u010dne blagajne?<\/h2>\n\n\n\n

    Obstajajo izjeme, ko cerkev ni zavezana za uporabo dav\u010dne blagajne<\/strong>:<\/p>\n\n\n\n

      \n
    • pri prostovoljnih darovih (npr. nabirka med ma\u0161o),<\/li>\n\n\n\n
    • pri donacijah, ki niso vezane na konkretne storitve ali izdelke,<\/li>\n\n\n\n
    • \u010de dejavnost ni redna in se ne \u0161teje za pridobitno (npr. enkratna dobrodelna akcija brez vstopnine).<\/li>\n<\/ul>\n\n\n\n

      V teh primerih ne gre za transakcije, ki bi jih bilo treba evidentirati, saj ne gre za prodajo ali opravljanje storitve, temve\u010d za prostovoljni prispevek.<\/p>\n\n\n\n

      Kako cerkve uporabljajo dav\u010dne blagajne v praksi?<\/h2>\n\n\n\n

      V praksi so cerkve, ki se odlo\u010dijo za transparentno poslovanje, pogosto opremljene s prenosnimi ali fiksnimi dav\u010dnimi blagajnami. Posebno pozornost namenjajo:<\/p>\n\n\n\n

        \n
      • lo\u010devanju darov od pla\u010danih storitev,<\/li>\n\n\n\n
      • pravilnemu izdajanju ra\u010dunov ob prodaji knjig, sve\u010d ipd.,<\/li>\n\n\n\n
      • arhiviranju podatkov in usklajevanju z ra\u010dunovodstvom.<\/li>\n<\/ul>\n\n\n\n

        Pogosto sodelujejo z zunanjimi ra\u010dunovodskimi servisi, ki jim pomagajo pri pravilni uporabi zakonodaje in izpolnjevanju dav\u010dnih obveznosti.<\/p>\n\n\n\n

        Pomen lo\u010devanja darov in pla\u010dilnih transakcij<\/h2>\n\n\n\n

        Klju\u010dno je, da cerkev jasno lo\u010di med darovi (ki niso predmet dav\u010dne obravnave) in pla\u010dili za izdelke ali storitve (ki so). To ni le pomembno z vidika zakonodaje, ampak tudi z vidika zaupanja javnosti. Jasno in pregledno poslovanje utrjuje ugled cerkve kot odgovorne institucije.<\/p>\n\n\n\n

        Kako cerkve sporo\u010dajo podatke FURS-u?<\/h2>\n\n\n\n

        \u010ce cerkev uporablja dav\u010dno blagajno<\/strong>, mora biti ta povezana z internetom, da lahko samodejno po\u0161lje podatke FURS-u v realnem \u010dasu. Poleg tega mora biti vsaka transakcija opremljena z unikatno oznako (EOR), ki jo prejme ob uspe\u0161ni potrditvi ra\u010duna.<\/p>\n\n\n\n

        Ali cerkev pla\u010duje davek na dodano vrednost (DDV)?<\/h2>\n\n\n\n

        Samo v primeru, \u010de prese\u017ee dolo\u010dene prihodkovne meje, se cerkev lahko znajde v sistemu DDV. V nasprotnem primeru velja kot opro\u0161\u010den subjekt. Vendar pa \u017ee sama uporaba dav\u010dne blagajne<\/strong> ne pomeni nujno, da je cerkev zavezanec za DDV \u2013 pomemben je prag in narava dejavnosti.<\/p>\n\n\n\n

        Zaklju\u010dek \u2013 odgovornost, preglednost in spo\u0161tovanje pravil<\/h2>\n\n\n\n

        Cerkev ima v dru\u017ebi posebno vlogo, a tudi obveznost, da posluje po\u0161teno in pregledno. Uporaba dav\u010dne blagajne<\/strong> ni le zakonska dol\u017enost v dolo\u010denih primerih, ampak tudi izraz odgovornosti do skupnosti, ki ji cerkev slu\u017ei. Ko so pravila jasna in se dosledno upo\u0161tevajo, ni prostora za dvome in prav to je tisto, kar gradi zaupanje.<\/p>","protected":false},"excerpt":{"rendered":"

        V Sloveniji, kjer je dav\u010dna transparentnost visoko na seznamu prioritet, se tudi verske skupnosti, kot so cerkve, ne morejo izogniti vpra\u0161anju, kako uporabljati dav\u010dno blagajno. Ta naprava, namenjena evidentiranju gotovinskih transakcij, je obvezna za \u0161tevilne pravne subjekte, vendar pri cerkvah obstajajo posebnosti, ki jih je vredno podrobneje spoznati. Kaj sploh je dav\u010dna blagajna? Dav\u010dna blagajna […]<\/p>\n","protected":false},"author":4,"featured_media":4247,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4242","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"yoast_head":"\nCerkev in dav\u010dne blagajne - Shopsy<\/title>\n<meta name=\"description\" content=\"Kako in zakaj cerkve uporabljajo dav\u010dne blagajne?\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/shopsy.si\/en\/cerkev-in-davcne-blagajne\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cerkev in dav\u010dne blagajne - Shopsy\" \/>\n<meta property=\"og:description\" content=\"Kako in zakaj cerkve uporabljajo dav\u010dne blagajne?\" \/>\n<meta property=\"og:url\" content=\"https:\/\/shopsy.si\/en\/cerkev-in-davcne-blagajne\/\" \/>\n<meta property=\"og:site_name\" content=\"Shopsy\" \/>\n<meta property=\"article:published_time\" content=\"2026-01-27T10:42:06+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/shopsy.si\/wp-content\/uploads\/2026\/01\/Cerkev-in-davcne-blagajne.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"800\" \/>\n\t<meta property=\"og:image:height\" content=\"533\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"SpartanSeo\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"SpartanSeo\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/shopsy.si\/cerkev-in-davcne-blagajne\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/shopsy.si\/cerkev-in-davcne-blagajne\/\"},\"author\":{\"name\":\"SpartanSeo\",\"@id\":\"https:\/\/shopsy.si\/#\/schema\/person\/b078e9db3d390e786fd8aa6449cbd74e\"},\"headline\":\"Cerkev in dav\u010dne blagajne\",\"datePublished\":\"2026-01-27T10:42:06+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/shopsy.si\/cerkev-in-davcne-blagajne\/\"},\"wordCount\":700,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/shopsy.si\/#organization\"},\"image\":{\"@id\":\"https:\/\/shopsy.si\/cerkev-in-davcne-blagajne\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/shopsy.si\/wp-content\/uploads\/2026\/01\/Cerkev-in-davcne-blagajne.jpg\",\"articleSection\":[\"Uncategorized\"],\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/shopsy.si\/cerkev-in-davcne-blagajne\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/shopsy.si\/cerkev-in-davcne-blagajne\/\",\"url\":\"https:\/\/shopsy.si\/cerkev-in-davcne-blagajne\/\",\"name\":\"Cerkev in dav\u010dne blagajne - 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