{"id":677,"date":"2023-01-11T18:43:00","date_gmt":"2023-01-11T17:43:00","guid":{"rendered":"https:\/\/www.e-cons.eu\/?p=677"},"modified":"2024-04-23T18:44:33","modified_gmt":"2024-04-23T16:44:33","slug":"novinky-ve-slovenske-legislative-od-1-1-2023-dan-z-prijmu-pravnickych-osob-sk","status":"publish","type":"post","link":"https:\/\/www.e-cons.eu\/sk\/post\/novinky-ve-slovenske-legislative-od-1-1-2023-dan-z-prijmu-pravnickych-osob-sk","title":{"rendered":"Novinky ve slovensk\u00e9 legislativ\u011b od 1.1.2023 &#8211; da\u0148 z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob (SK)"},"content":{"rendered":"<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-86-1024x683.jpeg\" alt=\"\" class=\"wp-image-678\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-86-1024x683.jpeg 1024w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-86-300x200.jpeg 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-86-768x512.jpeg 768w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-86.jpeg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Dne 6.12.2022 schv\u00e1lila n\u00e1rodn\u00ed rada SD novelu z\u00e1kona \u010d. 595\/2003 Z.z. o dani z&nbsp;p\u0159\u00edjm\u016f, ve kter\u00e9 jsou obsa\u017eeny n\u00ed\u017ee uveden\u00e9 nejd\u016fle\u017eit\u011bj\u0161\u00ed zm\u011bny platn\u00e9 od 1.1.2023. &nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>1\/ Registra\u010dn\u00ed povinnost PO od 1.1.2023<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Od 1. 1. 2023 bude spr\u00e1vce dan\u011b automaticky registrovat fyzick\u00e9 nebo pr\u00e1vnick\u00e9 osoby k&nbsp;dani z&nbsp;p\u0159\u00edjm\u016f na z\u00e1klad\u011b \u00fadaj\u016f, kter\u00e9 budou uveden\u00e9 v&nbsp;registru pr\u00e1vnick\u00fdch osob, podnikatel\u016f.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Registraci z&nbsp;\u00fa\u0159edn\u00ed moci z&nbsp;jin\u00fdch registr\u016f (obchodn\u00ed registr a \u017eivnostensk\u00fd registr) bude spr\u00e1vce dan\u011b vykon\u00e1vat na z\u00e1klad\u011b ozn\u00e1men\u00ed, kter\u00e9 Finan\u010dn\u00ed \u0159editelstv\u00ed SR zve\u0159ejn\u00ed na sv\u00fdch webov\u00fdch str\u00e1nk\u00e1ch.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tato automatick\u00e1 registrace m\u011bla b\u00fdt zaveden\u00e1 ji\u017e od 1.1.2021, ale term\u00edn byl opakovan\u011b posouv\u00e1n. &nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2\/ Opat\u0159en\u00ed p\u0159i preventivn\u00ed restrukturalizaci<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">P\u0159i preventivn\u00ed restrukturalizaci je po\u010d\u00edt\u00e1no s&nbsp;aktivn\u00edm jedn\u00e1n\u00edm dlu\u017en\u00edka, kter\u00fd pod\u00e1v\u00e1 n\u00e1vrh na jej\u00ed zapo\u010det\u00ed. Hlavn\u00edm c\u00edlem preventivn\u00ed restrukturalizace je p\u0159ipravit pl\u00e1n, kter\u00fd obsahuje konkr\u00e9tn\u00ed opat\u0159en\u00ed a v&nbsp;r\u00e1mci nich se m\u016f\u017ee objevit i odpu\u0161t\u011bn\u00ed z\u00e1vazku dlu\u017en\u00edka. V&nbsp;takov\u00e9m p\u0159\u00edpad\u011b doch\u00e1z\u00ed ke zm\u011bn\u011b na stran\u011b v\u011b\u0159itele, kter\u00fd dost\u00e1v\u00e1 mo\u017enost prov\u00e9st z\u00e1konn\u00fd odpis pohled\u00e1vky srovnateln\u00fd s&nbsp;ostatn\u00edmi d\u016fvody vedouc\u00ed k&nbsp;z\u00e1konn\u00e9mu odpisu pohled\u00e1vek.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Takov\u00fd odpis pohled\u00e1vky bude u v\u011b\u0159itele da\u0148ov\u011b uznateln\u00fdm n\u00e1kladem v&nbsp;rozsahu, v&nbsp;jak\u00e9m je z\u00e1vazek uveden\u00fd v&nbsp;potvrzen\u00e9m pl\u00e1nu restrukturalizace.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">U dlu\u017en\u00edka se i nad\u00e1le postupuje stejn\u011b \u2013 bu\u010f je odpis z\u00e1vazku sou\u010d\u00e1st\u00ed v\u00fdsledku hospoda\u0159en\u00ed, nebo je uplatn\u011bn \u00a717 odst. 32.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>3\/ \u00dapravy u transferov\u00e9ho oce\u0148ov\u00e1n\u00ed<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">U transferov\u00e9ho oce\u0148ov\u00e1n\u00ed do\u0161lo k&nbsp;\u00faprav\u011b v&nbsp;n\u011bkolika oblastech, a to:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200da\/ Do\u0161lo ke zp\u0159esn\u011bn\u00ed definice zahrani\u010dn\u00ed z\u00e1visl\u00e9 osoby. Zde bylo dopln\u011bno ekonomick\u00e9 propojen\u00ed v\u00a0p\u0159\u00edpad\u011b st\u00e1l\u00fdch provozoven, kter\u00e9 nebylo v\u00a0dosavadn\u00edm z\u00e1kon\u011b uvedeno.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">b\/ Bylo dopln\u011bno ustanoven\u00ed, kter\u00e9 \u0159e\u0161\u00ed v\u00fdpo\u010det pod\u00edl\u016f bl\u00edzk\u00fdch osob pro \u00fa\u010dely ur\u010den\u00ed ekonomick\u00e9ho propojen\u00ed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">c\/ Zp\u0159esn\u011bna byla definice kontrolovan\u00e9 transakce. Do ustanoven\u00ed se tak dostala informace, \u017ee za kontrolovanou \u010dinnost se nepova\u017euje z\u00e1visl\u00e1 \u010dinnost. Naopak se i nad\u00e1le pova\u017euj\u00ed za kontrolovan\u00e9 transakce n\u00e1sleduj\u00edc\u00ed vztahy:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>vztah mezi poplatn\u00edkem s\u00a0neomezenou da\u0148ovou povinnost\u00ed a jeho st\u00e1l\u00fdmi provozovnami v\u00a0zahrani\u010d\u00ed<\/li>\n\n\n\n<li>vztah mezi poplatn\u00edkem s\u00a0omezenou da\u0148ovou povinnost\u00ed a jeho st\u00e1l\u00fdmi provozovnami na Slovensku<\/li>\n\n\n\n<li>vztah mezi st\u00e1l\u00fdmi provozovnami poplatn\u00edk\u016f, kter\u00e9 jsou vz\u00e1jemn\u011b propojeni dle p\u00edsmena n)<\/li>\n\n\n\n<li>vztah mezi t\u011bmito st\u00e1l\u00fdmi provozovnami a t\u011bmito poplatn\u00edky<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">d\/ Byla up\u0159esn\u011bna pravidla pro zahrnov\u00e1n\u00ed n\u00e1klad\u016f, kter\u00e9 vynalo\u017eila jin\u00e1 z\u00e1visl\u00e1 osoba do z\u00e1kladu dan\u011b poplatn\u00edka. Odstran\u011bny tak byly probl\u00e9my, kter\u00e9 vznikaly p\u0159i da\u0148ov\u00fdch kontrol\u00e1ch a p\u0159i v\u00fdpo\u010dtu dodate\u010dn\u00e9 dan\u011b.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">e\/ Byla dopln\u011bna v\u00fdznamn\u00e1 kontrolovan\u00e1 transakce \u2013 bezpe\u010dn\u00fd p\u0159\u00edstav. Aby bylo sn\u00ed\u017eeno administrativn\u00ed zat\u00ed\u017een\u00ed mal\u00fdch podnikatel\u016f s&nbsp;transakcemi s&nbsp;n\u00edzkou hodnotou, zavedl se tzv. bezpe\u010dn\u00fd p\u0159\u00edstav ve v\u00fd\u0161ce 10&nbsp;000 eur. V\u00fdjimku tvo\u0159\u00ed p\u016fj\u010dky a \u00fav\u011bry, kter\u00e9 budou pova\u017eov\u00e1ny za v\u00fdznamnou kontrolovanou transakci v&nbsp;p\u0159\u00edpad\u011b, \u017ee jistina p\u0159es\u00e1hne 50&nbsp;000 eur.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">f\/ Doplnila se pravidla pro ur\u010den\u00ed z\u00e1kladu dan\u011b u st\u00e1l\u00fdch provozoven do\u010dasn\u00e9ho charakteru. St\u00e1l\u00e9 provozovny, kter\u00e9 nemaj\u00ed povinnost v\u00e9st \u00fa\u010detnictv\u00ed dle slovensk\u00fdch \u00fa\u010detn\u00edch p\u0159edpis\u016f mohou ur\u010dovat z\u00e1klad dan\u011b z&nbsp;n\u00e1klad\u016f a v\u00fdnos\u016f v&nbsp;\u00fa\u010detnictv\u00ed zahrani\u010dn\u00ed osoby, kter\u00e9 v\u0161ak mus\u00ed b\u00fdt schopni p\u0159esn\u011b z&nbsp;\u00fa\u010detnictv\u00ed identifikovat. M\u016f\u017ee se jednat o poplatn\u00edky, kte\u0159\u00ed nemaj\u00ed povinnost registrovat organiza\u010dn\u00ed slo\u017eku v&nbsp;obchodn\u00edm registru<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">g\/ Aby byla zaji\u0161t\u011bna pr\u00e1vn\u00ed jistota p\u0159i uplat\u0148ov\u00e1n\u00ed pravidel transferov\u00e9ho oce\u0148ov\u00e1n\u00ed, do z\u00e1kona se doplnil odkaz na Sm\u011brnici OECD o transferov\u00e9m oce\u0148ov\u00e1n\u00ed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">h\/ Pokud ceny pou\u017eit\u00e9 da\u0148ov\u00fdm subjektem v&nbsp;transakc\u00edch se z\u00e1vislou osobou neodpov\u00eddaj\u00ed nez\u00e1visl\u00e9mu vztahu podle \u00a717odst.5 p\u00edsm. a), doplnilo se ustanoven\u00ed, \u017ee v&nbsp;takov\u00e9m p\u0159\u00edpad\u011b bude p\u0159i kontrole z\u00e1klad dan\u011b upraven na \u201emedi\u00e1n\u201c zji\u0161t\u011bn\u00fdch nez\u00e1visl\u00fdch porovnateln\u00fdch hodnot<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">i\/ \u00daprava v&nbsp;oblasti p\u0159edkl\u00e1d\u00e1n\u00ed dokumentace o transferov\u00e9m oce\u0148ov\u00e1n\u00ed. Da\u0148ov\u00e9 subjekty mohou nov\u011b p\u0159edkl\u00e1dat dokumentaci v&nbsp;ciz\u00edm jazyku a po vyzv\u00e1n\u00ed spr\u00e1vce dan\u011b na p\u0159edlo\u017een\u00ed ve st\u00e1tn\u00edm jazyku budou m\u00edt lh\u016ftu 15 dn\u016f ode dne doru\u010den\u00ed v\u00fdzvy p\u0159edlo\u017eit p\u0159elo\u017eenou dokumentaci.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>4\/ Ostatn\u00ed opat\u0159en\u00ed<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zp\u00e1tky se zav\u00e1d\u00ed zdan\u011bn\u00ed v\u00fdnos\u016f z&nbsp;komer\u010dn\u00edch a zejm\u00e9na podnikov\u00fdch dluhopis\u016f, kter\u00e9 dom\u00e1c\u00ed emitenti emitovali na zahrani\u010dn\u00edch trz\u00edch. Ke znovuzaveden\u00ed zdan\u011bn\u00ed do\u0161lo zejm\u00e9na z d\u016fvodu zamezen\u00ed obch\u00e1zen\u00ed zdan\u011bn\u00ed t\u011bchto v\u00fdnos\u016f. V\u00fdnosy plynouc\u00ed pr\u00e1vnick\u00fdm osob\u00e1m s&nbsp;omezenou da\u0148ovou povinnost\u00ed (nerezidenti SR) se budou pova\u017eovat za zdroj p\u0159\u00edjmu na \u00fazem\u00ed SR a budou podl\u00e9hat zdan\u011bn\u00ed sr\u00e1\u017ekovou dan\u00ed.&nbsp;<strong>&nbsp;<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zm\u011bny v&nbsp;oblasti poji\u0161\u0165ovnictv\u00ed \u2013 tvorba rezerv. V&nbsp;souvislosti s&nbsp;p\u0159ijet\u00edm nov\u00e9ho mezin\u00e1rodn\u00edho standardu IFRS 17 \u2013 pojistn\u00e9 smlouvy je upravena oblast tvorby technick\u00fdch rezerv v&nbsp;poji\u0161\u0165ovnictv\u00ed, kter\u00e9 se dote\u010f zahrnovaly do da\u0148ov\u00fdch n\u00e1klad\u016f.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><em>Zm\u011bny platn\u00e9 od 1. 1. 2024<\/em><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>1\/ Opat\u0159en\u00ed na ochranu proti da\u0148ov\u00fdm podvod\u016fm \u2013 omezen\u00ed n\u00e1kladov\u00fdch \u00farok\u016f<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C\u00edlem tohoto opat\u0159en\u00ed je omezen\u00ed \u010dist\u00fdch \u00farokov\u00fdch n\u00e1klad\u016f u pr\u00e1vnick\u00fdch osob tak, aby se zabr\u00e1nilo um\u011bl\u00e9mu sni\u017eov\u00e1n\u00ed z\u00e1kladu dan\u011b z&nbsp;p\u0159\u00edjm\u016f pomoc\u00ed dluhov\u00e9ho financov\u00e1n\u00ed.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Novinka se bude t\u00fdkat poplatn\u00edk\u016f s&nbsp;neomezenou da\u0148ovou povinnost\u00ed se s\u00eddlem nebo m\u00edstem skute\u010dn\u00e9ho veden\u00ed na \u00fazem\u00ed SR a tak\u00e9 na poplatn\u00edky s&nbsp;omezenou da\u0148ovou povinnost\u00ed, kte\u0159\u00ed maj\u00ed na \u00fazem\u00ed SR st\u00e1lou provozovnu.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Do da\u0148ov\u011b uznateln\u00fdch n\u00e1klad\u016f bude mo\u017en\u00e9 zahrnout pouze \u010dist\u00e1 hodnota \u00farokov\u00fdch n\u00e1klad\u016f (= rozd\u00edl mezi v\u00fdnosov\u00fdmi a n\u00e1kladov\u00fdmi \u00faroky). N\u00e1kladov\u00e9 \u00faroky, kter\u00e9 budou p\u0159esahovat v\u00fdnosy a nebudou tak zahrnuty v&nbsp;dan\u00e9m zda\u0148ovac\u00edm obdob\u00ed do z\u00e1kladu dan\u011b, bude mo\u017en\u00e9 uplatnit nejv\u00fd\u0161e v&nbsp;p\u011bti po sob\u011b n\u00e1sleduj\u00edc\u00edch obdob\u00edch.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Novinka se t\u00fdk\u00e1 poplatn\u00edk\u016f, jejich\u017e v\u00fd\u0161e \u010dist\u00fdch \u00farokov\u00fdch n\u00e1klad\u016f bude p\u0159esahovat hodnotu 3&nbsp;000&nbsp;000 eur = z\u00e1klad dan\u011b se zv\u00fd\u0161\u00ed o sumu, o kterou \u010dist\u00e9 \u00farokov\u00e9 n\u00e1klady p\u0159es\u00e1hnou 30% ukazatele EBITDA (tj. zisk p\u0159ed zdan\u011bn\u00edm, \u00faroky a odpisy). Toto nov\u00e9 pravidlo bude m\u00edt p\u0159ednost p\u0159ed pravidlem n\u00edzk\u00e9 kapitalizace dle \u00a721a ZDP a tak\u00e9 se nebude vztahovat na banky a poji\u0161\u0165ovny.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V&nbsp;p\u0159\u00edpad\u011b, \u017ee \u010dist\u00e9 \u00farokov\u00e9 n\u00e1klady budou m\u00edt z\u00e1pornou hodnotu a tedy zdaniteln\u00e9 \u00farokov\u00e9 v\u00fdnosy jsou vy\u0161\u0161\u00ed ne\u017e da\u0148ov\u011b uznateln\u00e9 \u00farokov\u00e9 n\u00e1klady, potom poplatn\u00edk nepostupuje dle \u00a717k ZDP a v\u0161echny \u00farokov\u00e9 n\u00e1klady jsou da\u0148ov\u011b uznateln\u00e9, pokud nejsou omezen\u00e9 testem n\u00edzk\u00e9 kapitalizace dle \u00a721a ZDP.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Ing. Pavla Vejtrubov\u00e1<\/strong><br>Accounting Consultant Senior<\/p>","protected":false},"excerpt":{"rendered":"<p>Dne 6.12.2022 schv\u00e1lila n\u00e1rodn\u00ed rada SD novelu z\u00e1kona \u010d. 595\/2003 Z.z. o dani z&nbsp;p\u0159\u00edjm\u016f, ve kter\u00e9 jsou obsa\u017eeny n\u00ed\u017ee uveden\u00e9 nejd\u016fle\u017eit\u011bj\u0161\u00ed zm\u011bny platn\u00e9 od 1.1.2023. &nbsp; \u200d1\/ Registra\u010dn\u00ed povinnost PO od 1.1.2023 Od 1. 1. 2023 bude spr\u00e1vce dan\u011b automaticky registrovat fyzick\u00e9 nebo pr\u00e1vnick\u00e9 osoby k&nbsp;dani z&nbsp;p\u0159\u00edjm\u016f na z\u00e1klad\u011b \u00fadaj\u016f, kter\u00e9 budou uveden\u00e9 v&nbsp;registru pr\u00e1vnick\u00fdch [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":678,"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-677","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 - da\u0148 z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob (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 - da\u0148 z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob (SK) | E-Consulting\" \/>\n<meta property=\"og:description\" content=\"Dne 6.12.2022 schv\u00e1lila n\u00e1rodn\u00ed rada SD novelu z\u00e1kona \u010d. 595\/2003 Z.z. o dani z&nbsp;p\u0159\u00edjm\u016f, ve kter\u00e9 jsou obsa\u017eeny n\u00ed\u017ee uveden\u00e9 nejd\u016fle\u017eit\u011bj\u0161\u00ed zm\u011bny platn\u00e9 od 1.1.2023. &nbsp; 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