Če elektronske vloge ne vlaga samostojni zavezanec sam, lahko podeli pooblastilo drugi osebi (na primer pooblaščeni osebi računovodskega servisa ali svojcu), ki bo v njegovem imenu na portalu SPOT urejala in pregledovala vloge in obračune. Več informaciji o pooblaščanju za delo na portalu SPOT: Pooblastilo za delo prek portala SPOT So ho

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