Na podlagi prve alineje šestega odstavka 75. člena Zakona o zunanjih zadevah (Uradni list RS, št. 113/03 – uradno prečiščeno besedilo, 20/06 – ZNOMCMO, 76/08, 108/09, 80/10 – ZUTD, 31/15, 30/18 – ZKZaš, 83/25 – ZOUL in 112/25) Vlada Republike Slovenije izdaja
O RATIFIKACIJI VEČSTRANSKEGA SPORAZUMA MED PRISTOJNIMI ORGANI O AVTOMATIČNI IZMENJAVI INFORMACIJ NA PODLAGI OKVIRA POROČANJA O KRIPTOSREDSTVIH
Ratificira se Večstranski sporazum med pristojnimi organi o avtomatični izmenjavi informacij na podlagi okvira poročanja o kriptosredstvih, podpisan v Asuncionu 26. novembra 2024.
Besedilo sporazuma se v izvirniku v angleškem jeziku in prevodu v slovenskem jeziku glasi:
I, Klemen Boštjančič, Minister of Finance and Competent Authority of the Republic of Slovenia, declare that it hereby agrees to comply with the provisions of the
Multilateral Competent Authority Agreement on Automatic Exchange of Information pursuant to the Crypto-Asset Reporting Framework
hereafter referred to as the “Agreement” and attached to this Declaration.
By means of the present Declaration, the Competent Authority of the Republic of Slovenia is to be considered a signatory of the Agreement as from 26 November 2024. The Agreement will come into effect in respect of the Competent Authority of the Republic of Slovenia in accordance with Section 7 thereof.
Signed in Asunción on 26 November 2024
MULTILATERAL COMPETENT AUTHORITY AGREEMENT ON AUTOMATIC EXCHANGE OF INFORMATION PURSUANT TO THE CRYPTO-ASSET REPORTING FRAMEWORK
Whereas, the Jurisdictions of the signatories to this Multilateral Competent Authority Agreement on the Automatic Exchange of Information pursuant to the Crypto-Asset Reporting Framework (the “Agreement”) are Parties to, or territories covered by, the Convention on Mutual Administrative Assistance in Tax Matters or the Convention on Mutual Administrative Assistance in Tax Matters, as amended by the Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters (the “Convention”); collectively the “Convention”, individually the “original Convention” or the “amended Convention” respectively);
Whereas, the Jurisdictions intend to improve international tax compliance by further building on their relationship with respect to mutual assistance in tax matters;
Whereas, the Crypto-Asset Reporting Framework was developed by the OECD, with G20 countries, to tackle tax avoidance and evasion and improve tax compliance;
Whereas, the laws of the respective Jurisdictions require or are expected to require Reporting Crypto-Asset Service Providers to report information with respect to certain Crypto-Assets and follow related due diligence procedures, consistent with the scope of exchange contemplated by Section 2 of this Agreement and the reporting and due diligence procedures set out in the Crypto-Asset Reporting Framework;
Whereas, it is expected that the laws of the Jurisdictions would be amended from time to time to reflect updates to the Crypto-Asset Reporting Framework and once such amendments are enacted by a Jurisdiction the term Crypto-Asset Reporting Framework would be deemed to refer to the updated version in respect of that Jurisdiction;
Whereas, Chapter III of the Convention authorises the exchange of information for tax purposes, including the exchange of information on an automatic basis, and allows the competent authorities of the Jurisdictions to agree to the procedures to be applied to such automatic exchanges;
Whereas, Article 6 of the Convention provides that two or more Parties can mutually agree to exchange specified information automatically, the actual exchange of the information will be on a bilateral basis;
Whereas, the Jurisdictions have in place (i) appropriate safeguards to ensure that the information received pursuant to this Agreement remains confidential and is used solely for the purposes set out in the Convention, and (ii) the infrastructure for an effective exchange relationship (including established processes for ensuring timely, accurate, and confidential information exchanges, effective and reliable communications, and capabilities to promptly resolve questions and concerns about exchanges or requests for exchanges and to administer the provisions of Section 4 of this Agreement);
Whereas, the Competent Authorities of the Jurisdictions desire to conclude this Agreement to improve international tax compliance with respect to Crypto-Assets based on automatic exchange pursuant to the Convention, without prejudice to national legislative procedures (if any), and subject to the confidentiality, data safeguards and other protections provided for therein, including the provisions limiting the use of the information exchanged under the Convention;
Now, therefore, the Competent Authorities have agreed as follows:
1. For the purposes of the Agreement, the following terms have the following meanings:
a) the term “Jurisdiction” means a country or a territory in respect of which the Convention is in force or in effect under the original or amended Convention, respectively, either through signature and ratification in accordance with Article 28, or through territorial extension in accordance with Article 29, and which is a signatory to this Agreement.
b) the term “Competent Authority” means, for each respective Jurisdiction, the persons and authorities listed in Annex B of the Convention.
c) the term “Crypto-Asset Reporting Framework” means the international framework for the automatic exchange of information with respect to Crypto-Assets (which includes the Commentaries) developed by the OECD, with G20 countries.
d) the term “Co-ordinating Body Secretariat” means the OECD Secretariat that, pursuant to paragraph 3 of Article 24 of the Convention, provides support to the co-ordinating body that is composed of representatives of the competent authorities of the Parties to the Convention.
e) the term “Agreement in effect” means, in respect of any two Competent Authorities, that both Competent Authorities have provided notification to the Co-ordinating Body Secretariat under paragraph 1 of Section 7, including listing the other Competent Authority’s Jurisdiction pursuant to subparagraph 1g) of Section 7. A list of Competent Authorities between which this Agreement is in effect is to be published on the OECD Website.
2. Any capitalised term not otherwise defined in this Agreement will have the meaning that it has at that time under the law of the Jurisdiction applying the Agreement, such meaning being consistent with the meaning set forth in the Crypto-Asset Reporting Framework. Any term not otherwise defined in this Agreement or in the Crypto-Asset Reporting Framework will, unless the context otherwise requires or the Competent Authorities agree to a common meaning (as permitted by domestic law), have the meaning that it has at that time under the law of the Jurisdiction applying this Agreement, any meaning under the applicable tax laws of that Jurisdiction prevailing over a meaning given to the term under other laws of that Jurisdiction.
Exchange of Information with Respect to Reportable Persons
1. Pursuant to the provisions of Article 6 and 22 of the amended or original Convention, as applicable, and subject to the applicable reporting and due diligence rules consistent with the Crypto-Asset Reporting Framework, each Competent Authority will annually exchange with the other Competent Authorities on an automatic basis the information obtained pursuant to such rules and specified in paragraph 3.
2. Notwithstanding paragraph 1, the Competent Authorities of the Jurisdictions that have indicated that they are to be listed as non-reciprocal jurisdictions on the basis of their notification pursuant to subparagraph 1b) of Section 7 will send, but not receive, the information specified in paragraph 3. Jurisdictions that are not listed as non-reciprocal Jurisdictions will receive the information specified in paragraph 3, but will not send such information to the Jurisdictions included in the aforementioned list of non-reciprocal Jurisdictions.
3. The information to be exchanged is, with respect to each Reportable Person of another Jurisdiction:
a) the name, address, jurisdiction(s) of residence, TIN(s) and date and place of birth (in the case of an individual) of each Reportable User and, in the case of any Entity that, after application of the due diligence procedures, is identified as having one or more Controlling Persons that is a Reportable Person, the name, address, jurisdiction(s) of residence and TIN(s) of the Entity and the name, address, jurisdiction(s) of residence, TIN(s) and date and place of birth of each Controlling Person of the Entity that is a Reportable Person, as well as the role(s) by virtue of which each such Reportable Person is a Controlling Person of the Entity;
b) the name, address and identifying number (if any) of the Reporting Crypto-Asset Service Provider;
c) for each type of Relevant Crypto-Asset with respect to which the Reporting Crypto-Asset Service Provider has effectuated Relevant Transactions during the relevant calendar year or other appropriate reporting period:
i) the full name of the type of Relevant Crypto-Asset;
ii) the aggregate gross amount paid, the aggregate number of units and the number of Relevant Transactions in respect of acquisitions against Fiat Currency;
iii) the aggregate gross amount received, the aggregate number of units and the number of Relevant Transactions in respect of disposals against Fiat Currency;
iv) the aggregate fair market value, the aggregate number of units and the number of Relevant Transactions in respect of acquisitions against other Relevant Crypto-Assets;
v) the aggregate fair market value, the aggregate number of units and the number of Relevant Transactions in respect of disposals against other Relevant Crypto-Assets;
vi) the aggregate fair market value, the aggregate number of units and the number of Reportable Retail Payment Transactions;
vii) the aggregate fair market value, the aggregate number of units and the number of Relevant Transactions, and subdivided by transfer type where known by the Reporting Crypto-Asset Service Provider, in respect of Transfers to the Reportable User not covered by subparagraphs c)(ii) and (iv);
viii) the aggregate fair market value, the aggregate number of units and the number of Relevant Transactions, and subdivided by transfer type where known by the Reporting Crypto-Asset Service Provider, in respect of Transfers by the Reportable User not covered by subparagraphs c)(iii), (v) and (vi); and
ix) the aggregate fair market value, as well as the aggregate number of units in respect of Transfers by the Reportable User effectuated by the Reporting Crypto-Asset Service Provider to wallet addresses not known by the Reporting Crypto-Asset Service Provider to be associated with a virtual asset service provider or financial institution.
Time and Manner of Exchange of Information
1. With respect to paragraph 3 of Section 2, and subject to the notification procedure set out in Section 7, including the dates specified therein, information is to be exchanged commencing from the year specified in the notification pursuant to subparagraph 1a) of Section 7 within nine months after the end of the calendar year to which the information relates. Notwithstanding the foregoing sentence, information is only required to be exchanged with respect to a calendar year if both Jurisdictions have legislation in place to give effect to the Crypto-Asset Reporting Framework that requires reporting with respect to such calendar year that is consistent with the scope of exchange provided for in Section 2 and the reporting and due diligence procedures contained in the Crypto-Asset Reporting Framework.
2. The Competent Authorities will automatically exchange the information described in Section 2 in a common schema.
3. The Competent Authorities will transmit the information through the OECD Common Transmission System and in compliance with the related encryption and file preparation standards, or through another transmission method specified in the notification pursuant to subparagraph 1d) of Section 7.
Collaboration on Compliance and Enforcement
A Competent Authority will notify the other Competent Authority when the first-mentioned Competent Authority has reason to believe that an error may have led to incorrect or incomplete information reporting or there is non-compliance by a Reporting Crypto-Asset Service Provider with the applicable reporting requirements and due diligence procedures consistent with the Crypto-Asset Reporting Framework. The notified Competent Authority will take all appropriate measures available under its domestic law to address the errors or non-compliance described in the notice.
Confidentiality and Data Safeguards
1. All information exchanged is subject to the confidentiality rules and other safeguards provided for in the amended or original Convention, as applicable, including the provisions limiting the use of the information exchanged and, to the extent needed to ensure the necessary level of protection of personal data, in accordance with the safeguards which may be specified by the supplying Competent Authority as required under its domestic law and as set out in the notification pursuant to subparagraph 1e) of Section 7.
2. A Competent Authority will notify the Co-ordinating Body Secretariat immediately regarding any breach of confidentiality or failure of safeguards and any sanctions and remedial actions consequently imposed. The Co-ordinating Body Secretariat will notify all Competent Authorities with respect to which this is an Agreement in effect with the first mentioned Competent Authority.
Consultations and Amendments
1. If any difficulties in the implementation or interpretation of this Agreement arise, a Competent Authority may request consultations with one or more of the Competent Authorities to develop appropriate measures to ensure that this Agreement is fulfilled. The Competent Authority that requested the consultations shall ensure that the Co-ordinating Body Secretariat is notified of any appropriate measures that were developed and the Co-ordinating Body Secretariat will notify all Competent Authorities, even those that did not participate in the consultations, of any measures that were developed.
2. This Agreement may be amended by consensus by written agreement of all of the Competent Authorities. Unless otherwise agreed upon, such an amendment is effective on the first day of the month following the expiration of a period of one month after the date of the last signature of such written agreement.
1. A Competent Authority must provide, at the time of signature of this Agreement or as soon as possible thereafter, notifications to the Co-ordinating Body Secretariat:
a) confirming that its Jurisdiction has the necessary laws in place to give effect to the Crypto-Asset Reporting Framework and specifying the relevant effective dates, or any period of provisional application of the Agreement due to pending national legislative procedures (if any);
b) confirming whether the Jurisdiction is to be listed as a non-reciprocal Jurisdiction;
c) requesting consent from the other Competent Authorities to use the information received for the assessment, collection or recovery of, the enforcement or prosecution in respect of, or the determination of appeals in relation to taxes with respect to which its Jurisdiction made a reservation pursuant to subparagraph 1(a) of Article 30 of the Convention and, if so, specifying these taxes and confirming that the use will be in line with the terms of the Convention;
d) specifying one or more alternative methods, if any, for data transmission including encryption;
e) specifying safeguards, if any, for the protection of personal data;
f) confirming that it has in place adequate measures to ensure the required confidentiality and data safeguards standards are met; and
g) a list of the Jurisdictions of the Competent Authorities with respect to which it intends to have this Agreement in effect, following national legislative procedures for entry into force (if any).
Competent Authorities must notify the Co-ordinating Body Secretariat, promptly, of any subsequent change to be made to the above-mentioned notifications.
2. This Agreement will come into effect between two Competent Authorities on the date on which the second of the two Competent Authorities has provided notification to the Co-ordinating Body Secretariat under paragraph 1, of this Section, including listing the other Competent Authority’s Jurisdiction pursuant to subparagraph 1g) of this Section.
3. The Co-ordinating Body Secretariat will maintain a list that will be published on the OECD website of the Competent Authorities that have signed the Agreement and between which Competent Authorities this is an Agreement in effect.
4. The Co-ordinating Body Secretariat will publish on the OECD website the information provided by Competent Authorities pursuant to subparagraphs 1a), b) and e) of this Section. The information provided pursuant to subparagraphs 1c), d), f) and g) of this Section will be made available to other signatories upon request in writing to the Co-ordinating Body Secretariat.
5. A Competent Authority may suspend the exchange of information under this Agreement by giving notice in writing to another Competent Authority that it has determined that there is or has been significant noncompliance by the second-mentioned Competent Authority with this Agreement. Such suspension will have immediate effect. For the purposes of this paragraph, significant non-compliance includes, but is not limited to, non-compliance with the confidentiality and data safeguard provisions of this Agreement and the Convention, or a failure by the Competent Authority to provide timely or adequate information as required under this Agreement.
6. A Competent Authority may terminate its participation in this Agreement, or with respect to a particular Competent Authority, by giving notice of termination in writing to the Co-ordinating Body Secretariat. Unless specified otherwise by the Competent Authority, such termination will become effective on the first day of the month following the expiration of a period of 12 months after the date of the notice of termination. In the event of termination, all information previously received under this Agreement will remain confidential and subject to the terms of the Convention.
Co-ordinating Body Secretariat
Unless otherwise provided for in the Agreement, the Co-ordinating Body Secretariat will notify all Competent Authorities of any notifications that it has received under this Agreement and will provide a notice to all signatories of the Agreement when a new Competent Authority signs the Agreement.
Done in English and French, both texts being equally authentic.
Klemen Boštjančič, minister za finance Republike Slovenije, v imenu pristojnega organa Republike Slovenije izjavljam, da bo ta ravnal v skladu z določbami
Večstranskega sporazuma med pristojnimi organi o avtomatični izmenjavi informacij na podlagi okvira poročanja o kriptosredstvih,
v nadaljevanju »sporazum«, ki je priloga te izjave.
Na podlagi te izjave se pristojni organ Republike Slovenije šteje za podpisnika sporazuma od 26. novembra 2024. Sporazum se za pristojni organ Republike Slovenije začne uporabljati v skladu s 7. členom sporazuma.
Podpisano v Asuncionu 26. novembra 2024.
VEČSTRANSKI SPORAZUM MED PRISTOJNIMI ORGANI O AVTOMATIČNI IZMENJAVI INFORMACIJ NA PODLAGI OKVIRA POROČANJA O KRIPTOSREDSTVIH
Ker so jurisdikcije podpisnikov tega Večstranskega sporazuma med pristojnimi organi o avtomatični izmenjavi informacij na podlagi okvira poročanja o kriptosredstvih (sporazum) pogodbenice Konvencije o medsebojni upravni pomoči pri davčnih zadevah ali Konvencije o medsebojni upravni pomoči pri davčnih zadevah, kot je bila spremenjena s Protokolom o spremembi Konvencije o medsebojni upravni pomoči pri davčnih zadevah (konvencija), skupaj »konvencija« ter posamezno »izvirna konvencija« in »spremenjena konvencija«, ali ozemlja, za katera velja ta konvencija;
ker jurisdikcije nameravajo izboljšati spoštovanje davčnih predpisov na mednarodni ravni z nadaljnjim poglabljanjem svojih odnosov glede medsebojne pomoči pri davčnih zadevah;
ker je OECD skupaj z državami G20 razvila okvir poročanja o kriptosredstvih za odpravljanje izogibanja davkom in davčnih utaj ter izboljšanje spoštovanja davčnih predpisov;
ker zakonodaja jurisdikcij zahteva ali se pričakuje, da zahteva, da poročevalski ponudniki storitev v zvezi s kriptosredstvi sporočajo informacije o nekaterih kriptosredstvih in upoštevajo s tem povezane postopke dolžne skrbnosti v skladu z obsegom izmenjave, ki ga predvideva 2. člen tega sporazuma, ter postopke poročanja in dolžne skrbnosti, ki jih določa okvir poročanja o kriptosredstvih;
ker se pričakuje, da se bo zakonodaja jurisdikcij občasno spreminjala tako, da bo izražala posodobitve okvira poročanja o kriptosredstvih, in da se bo po uveljavitvi sprememb v posamezni jurisdikciji štelo, da se za to jurisdikcijo izraz okvir poročanja o kriptosredstvih nanaša na posodobljeno različico;
ker III. poglavje konvencije dovoljuje izmenjavo informacij za davčne namene, vključno z avtomatično izmenjavo informacij, in pristojnim organom jurisdikcij omogoča dogovor o postopkih take avtomatične izmenjave;
ker 6. člen konvencije določa, da dve pogodbenici ali več pogodbenic lahko sklene dogovor, da si bodo določene informacije izmenjevale avtomatično, dejanska izmenjava informacij pa bo potekala dvostransko;
ker imajo jurisdikcije vzpostavljene (i) primerne zaščitne ukrepe, ki zagotavljajo, da po tem sporazumu prejete informacije ostanejo zaupne in se uporabljajo samo za namene konvencije, ter (ii) infrastrukturo za učinkovito izmenjavo (vključno z vzpostavljenimi postopki za zagotavljanje pravočasne, točne in zaupne izmenjave informacij, učinkovitega in zanesljivega sporočanja ter z zmogljivostmi za sprotno reševanje vprašanj in težav glede izmenjave ali zahtev za izmenjavo ter za izvajanje določb 4. člena tega sporazuma);
ker pristojni organi jurisdikcij želijo skleniti ta sporazum zaradi izboljšanja spoštovanja davčnih predpisov v zvezi s kriptosredstvi na mednarodni ravni na podlagi avtomatične izmenjave po konvenciji ne glede na (morebitne) notranje zakonodajne postopke ter ob upoštevanju zaupnosti, varstva podatkov in drugih zaščitnih ukrepov, predvidenih v konvenciji, vključno z določbami, ki omejujejo uporabo informacij, izmenjanih po konvenciji,
so se pristojni organi dogovorili:
1. V sporazumu ti izrazi pomenijo:
a) izraz »jurisdikcija« pomeni državo ali ozemlje, za katero konvencija velja ali se uporablja kot izvirna oziroma spremenjena konvencija s podpisom in ratifikacijo v skladu z 28. členom ali z ozemeljsko razširitvijo v skladu z 29. členom ter ki je podpisnik tega sporazuma;
b) izraz »pristojni organ« pomeni osebe in organe, ki so za vsako jurisdikcijo navedeni v prilogi B h konvenciji;
c) izraz »okvir poročanja o kriptosredstvih« pomeni mednarodni okvir za avtomatično izmenjavo informacij o kriptosredstvih (vključno s komentarji), ki ga je razvila OECD skupaj z državami G20;
d) izraz »sekretariat usklajevalnega organa« pomeni sekretariat OECD, ki na podlagi tretjega odstavka 24. člena konvencije zagotavlja pomoč usklajevalnemu organu, sestavljenemu iz predstavnikov pristojnih organov pogodbenic konvencije;
e) izraz »sporazum, ki se uporablja« v zvezi z dvema pristojnima organoma pomeni, da sta ta pristojna organa sekretariatu usklajevalnega organa predložila uradno obvestilo po prvem odstavku 7. člena, v katerem je vsak navedel jurisdikcijo drugega po pododstavku g) prvega odstavka 7. člena. Seznam pristojnih organov, med katerimi se ta sporazum uporablja, se objavi na spletnem mestu OECD.
2. Posebni izrazi, ki v tem sporazumu niso opredeljeni drugače, imajo pomen, kot ga imajo takrat po pravu jurisdikcije, ki uporablja ta sporazum, pri čemer je ta pomen skladen s pomenom iz okvira poročanja o kriptosredstvih. Vsi izrazi, ki v tem sporazumu ali okviru poročanja o kriptosredstvih niso drugače opredeljeni, imajo, razen če sobesedilo ne zahteva drugače ali se pristojni organi ne dogovorijo o skupnem pomenu (kot dovoljuje notranje pravo), pomen, kot ga imajo takrat po pravu jurisdikcije, ki uporablja ta sporazum, pri čemer pomen po veljavni davčni zakonodaji te jurisdikcije prevlada nad pomenom izraza po drugi zakonodaji te jurisdikcije.
Izmenjava informacij v zvezi z osebami, o katerih se poroča
1. Na podlagi določb 6. in 22. člena spremenjene ali izvirne konvencije ter ob upoštevanju veljavnih pravil o poročanju in dolžni skrbnosti, skladnih z okvirom poročanja o kriptosredstvih, vsak pristojni organ enkrat na leto z drugimi pristojnimi organi avtomatično izmenja informacije, ki jih pridobi na podlagi teh pravil in so opredeljene v tretjem odstavku.
2. Ne glede na prvi odstavek pristojni organi jurisdikcij, ki so navedle, da jih je treba vključiti na seznam nevzajemnih jurisdikcij na podlagi njihovega uradnega obvestila po pododstavku b) prvega odstavka 7. člena, pošiljajo informacije, opredeljene v tretjem odstavku, a jih ne prejemajo. Jurisdikcije, ki niso na seznamu nevzajemnih jurisdikcij, prejemajo informacije, opredeljene v tretjem odstavku, a jih ne pošiljajo jurisdikcijam na navedenem seznamu nevzajemnih jurisdikcij.
3. Informacije, ki jih je treba izmenjati v zvezi z vsako osebo, o kateri se poroča, ki je iz druge jurisdikcije:
a) ime, naslov, jurisdikcija(e) rezidentstva, identifikacijska(e) številka(e) davčnega zavezanca (IŠD) ter datum in kraj rojstva (pri posamezniku) vsakega uporabnika, o katerem se poroča, ter pri vsakem subjektu, za katerega se po postopkih dolžne skrbnosti ugotovi, da ima eno obvladujočo osebo ali več obvladujočih oseb, ki so osebe, o katerih se poroča, ime, naslov, jurisdikcija(e) rezidentstva in identifikacijska(e) številka(e) davčnega zavezanca (IŠD) subjekta ter ime, naslov, jurisdikcija(e) rezidentstva, identifikacijska(e) številka(e) davčnega zavezanca (IŠD) ter datum in kraj rojstva vsake obvladujoče osebe subjekta, o kateri se poroča, ter vloga(e), zaradi katere(ih) je ta oseba, o kateri se poroča, obvladujoča oseba subjekta;
b) ime, naslov in (morebitna) identifikacijska številka poročevalskega ponudnika storitev v zvezi s kriptosredstvi;
c) za vsako vrsto zadevnega kriptosredstva, v zvezi s katerim je poročevalski ponudnik storitev v zvezi s kriptosredstvi opravil zadevne transakcije v zadevnem koledarskem letu ali drugem ustreznem poročevalskem obdobju:
i) polno ime vrste zadevnega kriptosredstva;
ii) skupni plačani bruto znesek, skupno število enot in število zadevnih transakcij v zvezi z nakupom v fiat valuti;
iii) skupni prejeti bruto znesek, skupno število enot in število zadevnih transakcij v zvezi s prodajo v fiat valuti;
iv) skupna poštena tržna vrednost, skupno število enot in število zadevnih transakcij v zvezi z nakupom v drugih zadevnih kriptosredstvih;
v) skupna poštena tržna vrednost, skupno število enot in število zadevnih transakcij v zvezi s prodajo v drugih zadevnih kriptosredstvih;
vi) skupna poštena tržna vrednost, skupno število enot in število maloprodajnih plačilnih poslov, o katerih se poroča;
vii) skupna poštena tržna vrednost, skupno število enot in število zadevnih transakcij z delitvijo na vrste prenosa, če so znane poročevalskemu ponudniku storitev v zvezi s kriptosredstvi, v zvezi s prenosi na uporabnika, o katerem se poroča, ki niso zajeti v točkah ii) in iv) pododstavka c);
viii) skupna poštena tržna vrednost, skupno število enot in število zadevnih transakcij z delitvijo na vrste prenosa, če so znane poročevalskemu ponudniku storitev kriptosredstev, v zvezi s prenosi uporabnika, o katerem se poroča, ki niso zajeti v točkah iii), v) in vi) pododstavka c), ter
ix) skupna poštena tržna vrednost in skupno število enot v zvezi s prenosi uporabnika, o katerem se poroča, ki jih je poročevalski ponudnik storitev kriptosredstev opravil na naslove denarnic, ki po njegovem vedenju niso povezani s ponudnikom storitev virtualnih sredstev ali finančno institucijo.
Čas in način izmenjave informacij
1. V zvezi s tretjim odstavkom 2. člena in ob upoštevanju postopka uradnega obveščanja iz 7. člena, vključno z datumi, določenimi v njem, se informacije začnejo izmenjevati z letom, določenim v uradnem obvestilu po pododstavku a) prvega odstavka 7. člena, v devetih mesecih po koncu koledarskega leta, na katero se nanašajo. Ne glede na prejšnji stavek se informacije za koledarsko leto izmenjajo samo, če imata obe jurisdikciji veljavno zakonodajo za izvajanje okvira poročanja o kriptosredstvih, ki zahteva poročanje za to koledarsko leto v skladu z obsegom izmenjave, predvidenim v 2. členu, ter s postopki poročanja in dolžne skrbnosti iz okvira poročanja o kriptosredstvih.
2. Pristojna organa avtomatično izmenjujeta informacije iz 2. člena na podlagi skupne sheme.
3. Pristojna organa informacije pošljeta po enotnem sistemu prenosa OECD in po z njim povezanih standardih šifriranja in priprave datotek ali na drug način, določen v uradnem obvestilu po pododstavku d) prvega odstavka 7. člena.
Sodelovanje pri izpolnjevanju in uveljavljanju
Kadar pristojni organ utemeljeno domneva, da je morda napaka privedla do nepravilnega ali nepopolnega sporočanja informacij ali da poročevalski ponudnik storitev v zvezi s kriptosredstvi ne izpolnjuje veljavnih zahtev za poročanje in ne upošteva postopkov dolžne skrbnosti, skladnih z okvirom poročanja o kriptosredstvih, o tem obvesti drugi pristojni organ. Obveščeni pristojni organ sprejme vse ustrezne ukrepe, ki jih ima na voljo po svojem notranjem pravu, da odpravi napake ali neizpolnjevanje obveznosti, opisano v obvestilu.
Zaupnost in varstvo podatkov
1. Za vse izmenjane informacije veljajo pravila zaupnosti in drugi zaščitni ukrepi, ki jih predvideva spremenjena ali izvirna konvencija, vključno z določbami, ki omejujejo uporabo izmenjanih informacij, ter, v obsegu, ki zagotavlja potrebno raven varstva osebnih podatkov, v skladu z zaščitnimi ukrepi, ki jih lahko določi pristojni organ pošiljatelj na podlagi svojega notranjega prava in so navedeni v uradnem obvestilu iz pododstavka e) prvega odstavka 7. člena.
2. Pristojni organ nemudoma obvesti sekretariat usklajevalnega organa o vsaki kršitvi zaupnosti ali neuspešnih zaščitnih ukrepih ter vseh zaradi tega sprejetih sankcijah in ukrepih za odpravo kršitve. Sekretariat usklajevalnega organa obvesti vse pristojne organe, ki uporabljajo ta sporazum s prvim navedenim pristojnim organom.
Posvetovanja in spremembe
1. Ob težavah pri izvajanju ali razlagi tega sporazuma lahko pristojni organ zaprosi za posvet z enim pristojnim organom ali več pristojnimi organi zaradi priprave ustreznih ukrepov za zagotovitev izvajanja tega sporazuma. Pristojni organ, ki zaprosi za posvet, zagotovi, da je sekretariat usklajevalnega organa obveščen o vseh pripravljenih ustreznih ukrepih, sekretariat usklajevalnega organa pa o vseh pripravljenih ukrepih obvesti vse pristojne organe, tudi tiste, ki niso sodelovali pri posvetu.
2. Ta sporazum se lahko spremeni soglasno s pisnim dogovorom med vsemi pristojnimi organi. Če ni dogovorjeno drugače, začne sprememba veljati prvi dan meseca po preteku enega meseca od dneva zadnjega podpisa pisnega dogovora.
1. Pristojni organ mora ob podpisu tega sporazuma ali čim prej po njem sekretariatu usklajevalnega organa predložiti uradno obvestilo, v katerem:
a) potrdi, da ima njegova jurisdikcija sprejeto zakonodajo, potrebno za izvajanje okvira poročanja o kriptosredstvih, in navede ustrezne datume začetka veljavnosti ali morebitna obdobja začasne uporabe sporazuma zaradi morebitnih nedokončanih notranjih zakonodajnih postopkov;
b) potrdi, ali naj se jurisdikcija vključi na seznam nevzajemnih jurisdikcij;
c) prosi za soglasje drugih pristojnih organov za uporabo prejetih informacij za odmero, pobiranje ali izterjavo davkov, v zvezi s katerimi je njegova jurisdikcija vložila pridržek na podlagi pododstavka a) prvega odstavka 30. člena konvencije, ali za izvršbo, pregon ali odločanje o pritožbah v zvezi s temi davki ter pri tem navede te davke in potrdi, da bo uporaba v skladu s pogoji iz konvencije;
d) navede morebitni nadomestni način ali morebitne nadomestne načine prenosa podatkov, vključno s šifriranjem;
e) navede morebitne zaščitne ukrepe za varstvo osebnih podatkov;
f) potrdi, da ima vzpostavljene ustrezne ukrepe za zagotovitev izpolnjevanja zahtevanih standardov zaupnosti in varstva podatkov, ter
g) navede jurisdikcije pristojnih organov, za katere namerava uporabljati ta sporazum po opravljenih (morebitnih) notranjih zakonodajnih postopkih za uveljavitev.
Pristojni organi morajo sekretariat usklajevalnega organa nemudoma obvestiti o vsaki naknadni spremembi zgoraj navedenih uradnih obvestil.
2. Ta sporazum se med dvema pristojnima organoma začne uporabljati z dnem, ko drugi od pristojnih organov predloži sekretariatu usklajevalnega organa uradno obvestilo iz prvega odstavka tega člena, vključno z navedbo jurisdikcije drugega pristojnega organa v skladu s pododstavkom g) prvega odstavka tega člena.
3. Sekretariat usklajevalnega organa vodi seznam pristojnih organov, ki so podpisali sporazum in med katerimi se sporazum uporablja, ter ga objavi na spletnem mestu OECD.
4. Sekretariat usklajevalnega organa na spletnem mestu OECD objavi informacije, ki so jih predložili pristojni organi v skladu s pododstavki a), b) in e) prvega odstavka tega člena. Informacije, predložene v skladu s pododstavki c), d), f) in g) prvega odstavka tega člena, se dajo na voljo drugim podpisnikom na pisno zahtevo, predloženo sekretariatu usklajevalnega organa.
5. Pristojni organ lahko začasno prekine izmenjavo informacij po tem sporazumu, tako da pisno obvesti drugi pristojni organ, da je pri njem ugotovil večje neizpolnjevanje obveznosti po tem sporazumu. Taka začasna prekinitev ima takojšnji učinek. V tem odstavku večje neizpolnjevanje obveznosti med drugim vključuje neizpolnjevanje določb tega sporazuma in konvencije o zaupnosti in varstvu podatkov in/ali neizpolnjevanje obveznosti pristojnega organa glede zagotavljanja pravočasnih ali ustreznih informacij, kakor določa ta sporazum.
6. Pristojni organ lahko odpove sodelovanje po tem sporazumu ali v zvezi z določenim pristojnim organom s pisnim obvestilom o odpovedi, ki ga pošlje sekretariatu usklajevalnega organa. Če pristojni organ ne določi drugače, taka odpoved začne veljati prvi dan meseca po izteku 12 mesecev od dneva obvestila o odpovedi. Ob odpovedi vse informacije, ki so že bile prejete po tem sporazumu, ostanejo zaupne in zanje veljajo pogoji iz konvencije.
Sekretariat usklajevalnega organa
Če ta sporazum ne določa drugače, sekretariat usklajevalnega organa uradno obvesti vse pristojne organe o vseh uradnih obvestilih, ki jih prejme po tem sporazumu, in vse podpisnike sporazuma obvesti, ko ga podpiše nov pristojni organ.
Sestavljeno v angleškem in francoskem jeziku, pri čemer sta besedili enako verodostojni.
Za izvajanje sporazuma skrbi ministrstvo, pristojno za finance.
Ta uredba začne veljati naslednji dan po objavi v Uradnem listu Republike Slovenije – Mednarodne pogodbe.
Št. 00704-30/2026
Ljubljana, dne 4. februarja 2026
EVA 2025-1811-0043
Vlada Republike Slovenije
