{"id":674,"date":"2023-01-11T18:42:00","date_gmt":"2023-01-11T17:42:00","guid":{"rendered":"https:\/\/www.e-cons.eu\/?p=674"},"modified":"2024-04-23T19:02:11","modified_gmt":"2024-04-23T17:02:11","slug":"novinky-ve-slovenske-legislative-od-1-1-2023-dan-z-pridane-hodnoty-sk","status":"publish","type":"post","link":"https:\/\/www.e-cons.eu\/sk\/post\/novinky-ve-slovenske-legislative-od-1-1-2023-dan-z-pridane-hodnoty-sk","title":{"rendered":"Novinky ve slovensk\u00e9 legislativ\u011b od 1.1.2023 \u2013 da\u0148 z p\u0159idan\u00e9 hodnoty (SK)"},"content":{"rendered":"<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"768\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-85-1024x768.jpeg\" alt=\"\" class=\"wp-image-675\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-85-1024x768.jpeg 1024w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-85-300x225.jpeg 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-85-768x576.jpeg 768w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-85.jpeg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Parlamentem do\u0161lo k&nbsp;schv\u00e1len\u00ed novely z\u00e1kona \u010d. 222\/2004 Z. z. o&nbsp;dani z&nbsp;p\u0159idan\u00e9 hodnoty, kter\u00e1 zahrnuje n\u00ed\u017ee uveden\u00e9 nejd\u016fle\u017eit\u011bj\u0161\u00ed zm\u011bny od 01. 01. 2023.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>1\/ Oprava odpo\u010dtu dan\u011b v p\u0159\u00edpad\u011b \u00fapln\u00e9ho nebo \u010d\u00e1ste\u010dn\u00e9ho nezaplacen\u00ed \u00faplaty na dod\u00e1vku zbo\u017e\u00ed nebo slu\u017eeb od roku 2023<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Novela pro odb\u011bratele zav\u00e1d\u00ed povinnost opravit ode\u010dtenou DPH z&nbsp;nakoupen\u00e9ho zbo\u017e\u00ed a&nbsp;slu\u017eeb, v&nbsp;cen\u011b, kter\u00fdch byla DPH uplatn\u011bn\u00e1, pokud \u00fapln\u011b nebo \u010d\u00e1ste\u010dn\u011b odb\u011bratel neuhrad\u00ed z\u00e1vazek do 100 dn\u00ed po jeho splatnosti. Pokud odb\u011bratel p\u016fvodn\u011b uplatnil n\u00e1rok na odpo\u010det DPH v&nbsp;pom\u011brn\u00e9 v\u00fd\u0161i, tuhle skute\u010dnost zohledn\u00ed p\u0159i oprav\u011b odpo\u010d\u00edtan\u00e9 DPH p\u0159i neuhrazen\u00ed z\u00e1vazku.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pokud v\u0161ak neuplynulo 100 dn\u00ed od splatnosti z\u00e1vazku, je i nad\u00e1le zachov\u00e1na povinnost opravy v&nbsp;p\u0159\u00edpad\u011b, \u017ee je odb\u011bratel v&nbsp;insolven\u010dn\u00edm \u0159\u00edzen\u00ed, oddlu\u017een\u00ed nebo uplynulo 12 m\u011bs\u00edc\u016f od splatnosti a odb\u011bratel sou\u010dasn\u011b obdr\u017eel opravn\u00fd doklad.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2\/ Nov\u00e1 definice nevymahateln\u00e9 pohled\u00e1vky od roku 2023<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nevymahatelnou pohled\u00e1vkou se stane takov\u00e1 pohled\u00e1vek, kter\u00e9 od splatnosti uplynulo 150 dn\u00ed. Dle p\u0159echodn\u00e9ho ustanoven\u00ed mus\u00ed moment uplynut\u00ed 150 dn\u00ed od splatnosti nastat po 31. 12. 2022.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Splatnost z\u00e1vazku je lh\u016fta ur\u010den\u00e1 smluvn\u00edmi stranami na spln\u011bn\u00ed pen\u011b\u017en\u00edho z\u00e1vazku dlu\u017en\u00edka. Smluvn\u00ed strany v&nbsp;p\u0159\u00edpad\u011b uplat\u0148ov\u00e1n\u00ed ustanoven\u00ed \u00a7 25a odst. 2 budou m\u00edt povinnost relevantn\u011b prok\u00e1zat lh\u016ftu splatnosti pohled\u00e1vky, v\u010detn\u011b jejich dodate\u010dn\u00fdch zm\u011bn. Pokud se smluvn\u00ed strany domluv\u00ed na dodate\u010dn\u00e9 \u00faprav\u011b lh\u016fty splatnosti pohled\u00e1vky, dodavatel zohledn\u00ed upravenou splatnost p\u0159i oprav\u011b z\u00e1kladu dan\u011b obdobn\u011b i odb\u011bratel p\u0159i oprav\u011b odpo\u010d\u00edtan\u00e9 dan\u011b, pokud pln\u011b nebo \u010d\u00e1ste\u010dn\u011b nezaplatil. Dodavatel m\u00e1 tak mo\u017enost uplatnit opravu z\u00e1kladu dan\u011b, a to za n\u00e1sleduj\u00edc\u00edch podm\u00ednek:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; uplynulo 150 dn\u00ed od splatnosti pohled\u00e1vky a tato pohled\u00e1vka:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>nen\u00ed v\u00edc jako 1\u00a0000 EUR v\u010detn\u011b DPH a pl\u00e1tce DPH prok\u00e1\u017ee, \u017ee vykonal jak\u00fdkoliv \u00fakon, kter\u00fd sm\u011b\u0159uje k\u00a0z\u00edsk\u00e1n\u00ed \u00fahrady pohled\u00e1vky,<\/li>\n\n\n\n<li>je v\u00edc jako 1\u00a0000 EUR v\u010detn\u011b DPH a pl\u00e1te DPH prok\u00e1\u017ee, \u017ee se dom\u00e1h\u00e1 zaplacen\u00ed pohled\u00e1vky \u017ealobou na soudu krom\u011b rozhodcovsk\u00e9ho soudu,<\/li>\n\n\n\n<li>je v\u00edc jako 1\u00a0000 EUR v\u010detn\u011b DPH a pl\u00e1tce DPH prok\u00e1\u017ee, \u017ee je vym\u00e1h\u00e1na v\u00a0exeku\u010dn\u00edm konan\u00ed dle osobit\u00e9ho p\u0159edpisu.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Uvedenou opravu z\u00e1kladu dan\u011b m\u016f\u017ee vykonat dodavatel u\u017e u neuhrazen\u00fdch pohled\u00e1vk\u00e1ch, u kter\u00fdch uplynulo 150 dn\u00ed od splatnosti po 31. 12. 2022.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dodavatel m\u00e1 rovn\u011b\u017e povinnost vr\u00e1tit takto uplatn\u011bnou DPH, kdy\u017e mu odb\u011bratel dodate\u010dn\u011b \u00fapln\u011b nebo \u010d\u00e1ste\u010dn\u011b uhradil dod\u00e1vku zbo\u017e\u00ed \u010di slu\u017eby. Nad\u00e1le z\u016fst\u00e1v\u00e1 zachovan\u00e1 povinnost dodavatele vyhotovit opravn\u00fd doklad.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Odb\u011brateli v\u0161ak vznik\u00e1 povinnost vr\u00e1tit DPH p\u0159i neuhrazen\u00fdch z\u00e1vazk\u016f d\u0159\u00edv, ne\u017e vznik\u00e1 n\u00e1rok dodavateli na dodate\u010dn\u00e9 vy\u017e\u00e1d\u00e1n\u00ed DPH od st\u00e1tu. Proto se odb\u011bratel nem\u016f\u017ee spol\u00e9hat pouze na obdr\u017een\u00ed opravn\u00e9ho dokladu od dodavatele, ale mus\u00ed si s\u00e1m sledovat saldokonto z\u00e1vazk\u016f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Finan\u010dn\u00ed spr\u00e1va SK v&nbsp;pr\u016fb\u011bhu ledna 2023 zve\u0159ejn\u00ed metodick\u00fd pokyn, ve kter\u00e9m budou uvedeny nejr\u016fzn\u011bj\u0161\u00ed p\u0159\u00edklady v&nbsp;oblasti nevymahateln\u00fdch pohled\u00e1vek a povinnost\u00ed oprav odpo\u010dt\u016f dan\u011b v&nbsp;p\u0159\u00edpad\u011b ne\u00fapln\u00e9ho nebo \u010d\u00e1ste\u010dn\u00e9ho nezaplacen\u00ed faktury odb\u011bratelem.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>3\/ Registrace za pl\u00e1tce DPH &nbsp;<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Z&nbsp;d\u016fvodu sn\u00ed\u017een\u00ed administrativn\u00ed n\u00e1ro\u010dnosti se upou\u0161t\u00ed od povinnosti registrace za pl\u00e1tce DPH pro osoby, kter\u00e9 poskytuj\u00ed osvobozen\u00e9 \u010dinnosti a v\u00fdlu\u010dn\u011b z&nbsp;t\u011bchto \u010dinnost\u00ed dos\u00e1hnou obrat 49&nbsp;790 EUR pro povinnou registraci. Jedn\u00e1 se o osvobozen\u00e9 \u010dinnosti od DPH dle \u00a7 37 a\u017e 39 z\u00e1kona o DPH. Pokud v\u0161ak tyto osoby dos\u00e1hnou obrat i z&nbsp;jin\u00fdch \u010dinnost\u00ed budou i nad\u00e1le povinn\u00e9 bez ohledu na v\u00fd\u0161i dosa\u017een\u00e9ho obratu z&nbsp;t\u011bchto dal\u0161\u00edch \u010dinnost\u00ed podat \u017e\u00e1dost o registraci pro da\u0148.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tyto zdaniteln\u00e9 osoby, kter\u00fdm ji\u017e v&nbsp;minulosti vznikla povinnost registrace za pl\u00e1tce DPH z&nbsp;d\u016fvodu p\u0159ekro\u010den\u00ed obratu z&nbsp;v\u00fdlu\u010dn\u011b osvobozen\u00fdch \u010dinnost\u00ed mohou po\u017e\u00e1dat o zru\u0161en\u00ed registrace pro DPH.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>4\/ Zru\u0161en\u00ed povinnosti pod\u00e1v\u00e1n\u00ed pr\u00e1zdn\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed v&nbsp;t\u0159\u00edstrann\u00e9m obchodu<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V&nbsp;n\u00e1vaznosti na zjednodu\u0161ov\u00e1n\u00ed administrativn\u00edch povinnost\u00ed se d\u00e1le zav\u00e1d\u00ed \u00faleva pro pl\u00e1tce DPH registrovan\u00fdch dle \u00a7 5, pokud uskute\u010dnili jen t\u0159\u00edstrann\u00fd obchod pod identifika\u010dn\u00edm \u010d\u00edslem pro DPH p\u0159ed\u011blen\u00fdm v&nbsp;tuzemsku&nbsp;<strong>v&nbsp;postaven\u00ed prvn\u00edho odb\u011bratele<\/strong>. Nejsou tak povinn\u00ed pod\u00e1vat pr\u00e1zdn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed DPH.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>5\/ Zm\u011bna obdob\u00ed, za kter\u00e9 se pod\u00e1v\u00e1 mimo\u0159\u00e1dn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed k&nbsp;DPH od roku 2023<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pokud zdaniteln\u00e1 osoba nesplnila povinnost podat \u017e\u00e1dost o registraci pro DPH nebo ji podala opo\u017ed\u011bn\u011b a toto opo\u017ed\u011bn\u00ed je v\u00edc ne\u017e 21 dn\u00ed, tak ji vznik\u00e1 za obdob\u00ed, v&nbsp;kter\u00e9 m\u011bla b\u00fdt pl\u00e1tcem DPH povinnost odv\u00e9st DPH z&nbsp;dodan\u00e9ho zbo\u017e\u00ed a slu\u017eeb a rovn\u011b\u017e j\u00ed vznik\u00e1 pr\u00e1vo na ode\u010dten\u00ed DPH z&nbsp;nakoupen\u00fdch vstup\u016f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Doch\u00e1z\u00ed tedy ke zkr\u00e1cen\u00ed obdob\u00ed z&nbsp;p\u016fvodn\u00edch 30 dn\u00ed na 21 dn\u00ed. Zm\u011bna nastala v&nbsp;d\u016fsledku sjednocen\u00ed se s&nbsp;term\u00ednem, kdy je da\u0148ov\u00fd \u00fa\u0159ad povinn\u00fd rozhodnout o registrace za pl\u00e1tce DPH. Obdob\u00edm, v&nbsp;kter\u00e9m m\u00e1 byt zdaniteln\u00e1 osoba pl\u00e1tcem DPH se tedy rozum\u00ed obdob\u00ed, kter\u00e9 za\u010d\u00edn\u00e1 22. dnem po dni, kdy byla osoba povinn\u00e1 nejpozd\u011bji podat \u017e\u00e1dost o registraci pro DPH.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>6\/ Stanoven\u00ed v\u00fd\u0161e opravy odpo\u010d\u00edtan\u00e9 DPH p\u0159i kr\u00e1de\u017ei tovaru<\/strong>\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Oprava odpo\u010d\u00edtan\u00e9 DPH se vztahuje na ukraden\u00e9 zbo\u017e\u00ed, kter\u00e9 nebylo odpisovan\u00fdm majetkem, a kter\u00e9 bylo obstar\u00e1no na jin\u00fd \u00fa\u010del ne\u017e na dal\u0161\u00ed prodej s&nbsp;OC ni\u017e\u0161\u00ed ne\u017e 1&nbsp;700 EUR a s&nbsp;dobou pou\u017eitelnosti del\u0161\u00ed ne\u017e jeden rok. V&nbsp;t\u011bchto p\u0159\u00edpadech se bude uplat\u0148ovat z\u00e1konn\u00e1 fikce posuzov\u00e1n\u00ed a na tento majetek se bude pohl\u00ed\u017eet jako na odepisovan\u00fd majetek s&nbsp;dobou odepisov\u00e1n\u00ed 4 roky. Pokud bude m\u00edt tento majetek v\u00edce ne\u017e 4 roky, pl\u00e1tce DPH nebude m\u00edt povinnost opravit ode\u010dtenou DPH z&nbsp;titulu kr\u00e1de\u017ee tohoto zbo\u017e\u00ed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>7\/ Stanoven\u00ed \u00faroku z&nbsp;ome\u0161k\u00e1n\u00ed p\u0159i dovozu zbo\u017e\u00ed od roku 2023<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Novelou z\u00e1kona o DPH do\u0161lo k&nbsp;sjednocen\u00ed p\u0159\u00edpadu vym\u011b\u0159en\u00ed \u00faroku z&nbsp;prodlen\u00ed t\u00fdkaj\u00edc\u00edho se sumy DPH p\u0159i dovozu zbo\u017e\u00ed s&nbsp;p\u0159\u00edpadem vym\u011b\u0159en\u00edm \u00faroku z&nbsp;prodlen\u00ed t\u00fdkaj\u00edc\u00edho se celn\u00edho dluhu. \u00darok z&nbsp;prodlen\u00ed se vypo\u010d\u00edt\u00e1 dle p\u0159\u00edslu\u0161n\u00fdch ustanoven\u00ed celn\u00edch p\u0159edpis\u016f, proto\u017ee se dle \u00a7 12 z\u00e1kona o DPH na DPH p\u0159i dovozu zbo\u017e\u00ed vztahuj\u00ed celn\u00ed p\u0159edpisy, pokud z\u00e1kon o DPH nestanovuje jinak.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Barbora Hriv\u00edkov\u00e1<\/strong><br>Accounting Consultant Junior<\/p>","protected":false},"excerpt":{"rendered":"<p>Parlamentem do\u0161lo k&nbsp;schv\u00e1len\u00ed novely z\u00e1kona \u010d. 222\/2004 Z. z. o&nbsp;dani z&nbsp;p\u0159idan\u00e9 hodnoty, kter\u00e1 zahrnuje n\u00ed\u017ee uveden\u00e9 nejd\u016fle\u017eit\u011bj\u0161\u00ed zm\u011bny od 01. 01. 2023. 1\/ Oprava odpo\u010dtu dan\u011b v p\u0159\u00edpad\u011b \u00fapln\u00e9ho nebo \u010d\u00e1ste\u010dn\u00e9ho nezaplacen\u00ed \u00faplaty na dod\u00e1vku zbo\u017e\u00ed nebo slu\u017eeb od roku 2023 Novela pro odb\u011bratele zav\u00e1d\u00ed povinnost opravit ode\u010dtenou DPH z&nbsp;nakoupen\u00e9ho zbo\u017e\u00ed a&nbsp;slu\u017eeb, v&nbsp;cen\u011b, kter\u00fdch byla [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":675,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[12],"tags":[],"class_list":["post-674","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sk"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Novinky ve slovensk\u00e9 legislativ\u011b od 1.1.2023 \u2013 da\u0148 z p\u0159idan\u00e9 hodnoty (SK) | E-Consulting<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Novinky ve slovensk\u00e9 legislativ\u011b od 1.1.2023 \u2013 da\u0148 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