{"id":702,"date":"2022-01-06T18:52:00","date_gmt":"2022-01-06T17:52:00","guid":{"rendered":"https:\/\/www.e-cons.eu\/?p=702"},"modified":"2024-04-23T18:53:07","modified_gmt":"2024-04-23T16:53:07","slug":"novinky-ve-slovenske-legislative-od-1-1-2021-a-1-1-2022-dan-z-prijmu-pravnickych-osob-sk","status":"publish","type":"post","link":"https:\/\/www.e-cons.eu\/sk\/post\/novinky-ve-slovenske-legislative-od-1-1-2021-a-1-1-2022-dan-z-prijmu-pravnickych-osob-sk","title":{"rendered":"Novinky ve slovensk\u00e9 legislativ\u011b od 1.1.2021 a 1.1.2022 \u2013 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-93-1024x683.jpeg\" alt=\"\" class=\"wp-image-703\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-93-1024x683.jpeg 1024w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-93-300x200.jpeg 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-93-768x512.jpeg 768w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-93.jpeg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">Two businessmen are pointing to the company cost graph and then analyzing together.<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">V&nbsp;posledn\u00edch dvou letech doznal z\u00e1kon o dani z&nbsp;p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob pom\u011brn\u011b z\u00e1sadn\u00edch zm\u011bn a n\u00ed\u017ee uv\u00e1d\u00edme rekapitulaci nejd\u016fle\u017eit\u011bj\u0161\u00edch zm\u011bn, kter\u00e9 se t\u00fdkaj\u00ed zda\u0148ovac\u00edho obdob\u00ed za rok 2021, ale dopad maj\u00ed i do n\u00e1sleduj\u00edc\u00edch let.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>1) Sn\u00ed\u017een\u00e1 sazba dan\u011b z&nbsp;p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob a jej\u00ed pravidla<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sn\u00ed\u017een\u00e1 sazba dan\u011b z&nbsp;p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob ji\u017e byla zavedena od roku 2020, nicm\u00e9n\u011b ve zda\u0148ovac\u00edm obdob\u00ed 2020 byla aplikov\u00e1na jin\u00e1 pravidla.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Od 1.1.2020 pou\u017eil sn\u00ed\u017eenou sazbu ve v\u00fd\u0161i 15% subjekt, jeho\u017e zdaniteln\u00e9 p\u0159\u00edjmy nep\u0159es\u00e1hly sumu 100&nbsp;000 eur.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Od 1.1.2021 m\u016f\u017ee sn\u00ed\u017eenou sazbu 15% pou\u017e\u00edt subjekt, jeho\u017e zdaniteln\u00e9 p\u0159\u00edjmy nep\u0159es\u00e1hnou sumu 49&nbsp;790 eur. Sni\u017euje se tak hranice hodnoty zdaniteln\u00fdch p\u0159\u00edjm\u016f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2) Z\u00e1lohy na da\u0148<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Novelou ZDP \u010d.416\/2020 Z.z. do\u0161lo k&nbsp;upu\u0161t\u011bn\u00ed od vyrovn\u00e1n\u00ed zaplacen\u00fdch z\u00e1loh splatn\u00fdch od za\u010d\u00e1tku nov\u00e9ho zda\u0148ovac\u00edho obdob\u00ed do lh\u016fty na pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed za p\u0159edch\u00e1zej\u00edc\u00ed zda\u0148ovac\u00ed obdob\u00ed. D\u0159\u00edve bylo nutn\u00e9 porovnat uhrazen\u00e9 z\u00e1lohy a po pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed vypo\u010d\u00edtat, kolik by m\u011blo b\u00fdt nov\u011b placeno a p\u0159\u00edpadn\u00fd rozd\u00edl douhradit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nov\u011b budou z\u00e1lohy v&nbsp;obdob\u00ed do pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed po\u010d\u00edt\u00e1ny z&nbsp;posledn\u00ed zn\u00e1m\u00e9 da\u0148ov\u00e9 povinnosti a po pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed dojde k&nbsp;p\u0159\u00edpadn\u00e9mu p\u0159epo\u010dtu.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>3) Ode\u010det da\u0148ov\u00fdch ztr\u00e1t<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Od zda\u0148ovac\u00edho obdob\u00ed 2020 je mo\u017en\u00e9 da\u0148ovou ztr\u00e1tu ode\u010d\u00edtat 5 let a v\u017edy nejv\u00edce do v\u00fd\u0161e 50% z\u00e1kladu dan\u011b. Do 31.12.2019 bylo mo\u017en\u00e9 ode\u010d\u00edtat da\u0148ov\u00e9 ztr\u00e1ty pouze ve 4 n\u00e1sleduj\u00edc\u00edch obdob\u00edch a v\u017edy maxim\u00e1ln\u011b ve v\u00fd\u0161i \u00bc.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Da\u0148ov\u00e9 subjekty se tak od zda\u0148ovac\u00edho obdob\u00ed 2021 mohou setkat s&nbsp;kombinac\u00ed ode\u010dt\u016f:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ode\u010det da\u0148ov\u00fdch ztr\u00e1t z\u00a0let 2017, 2018, 2019 dle star\u00fdch pravidel<\/li>\n\n\n\n<li>Ode\u010det da\u0148ov\u00fdch ztr\u00e1t od roku 2020 dle nov\u00fdch pravidel.<\/li>\n\n\n\n<li>Sou\u010dasn\u011b je pot\u0159eba p\u0159i ode\u010dtu da\u0148ov\u00fdch ztr\u00e1t p\u0159edchoz\u00edch let zohlednit skute\u010dnost, pokud da\u0148ov\u00fd subjekt ve zda\u0148ovac\u00edm obdob\u00ed 2020 ode\u010d\u00edtal da\u0148ovou ztr\u00e1tu dle mimo\u0159\u00e1dn\u00fdch opat\u0159en\u00ed podle \u00a724b lex korona.<\/li>\n\n\n\n<li><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>4) Poskytnut\u00e9 dotace<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pokud je subjektu poskytnuta dotace na \u00fahradu konkr\u00e9tn\u011b vznikl\u00fdch n\u00e1klad\u016f, \u00fa\u010dtuje se do v\u00fdnos\u016f v&nbsp;\u00fa\u010detn\u00edm obdob\u00ed, ve kter\u00e9m je za\u00fa\u010dtovan\u00fd kompenzovan\u00fd n\u00e1klad.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V\u00fd\u0161e uveden\u00fd postup se uplatn\u00ed v&nbsp;p\u0159\u00edpad\u011b, \u017ee subjekt spln\u00ed ve\u0161ker\u00e9 podm\u00ednky ke spln\u011bn\u00ed n\u00e1roku na dotaci a sou\u010dasn\u011b vykon\u00e1 nezbytn\u00e9 \u00fakony pot\u0159ebn\u00e9 na poskytnut\u00ed dotace (je pod\u00e1na \u017e\u00e1dost\/hl\u00e1\u0161en\u00ed apod).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V&nbsp;souvislosti s&nbsp;dotacemi je pot\u0159eba posoudit a uplatnit princip neutr\u00e1ln\u00edho vlivu na z\u00e1klad dan\u011b. Pokud je v\u00fdnos z&nbsp;dotace osvobozen\u00fdm pln\u011bn\u00edm, pak i n\u00e1klady kryt\u00e9 touto dotac\u00ed nem\u016f\u017eou b\u00fdt zahrnuty do da\u0148ov\u011b uznateln\u00fdch n\u00e1klad\u016f a naopak.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Nejd\u016fle\u017eit\u011bj\u0161\u00ed zm\u011bny, kter\u00e9 p\u0159in\u00e1\u0161\u00ed novela z\u00e1kona \u010d. 595\/2003 Z.z. o dani z&nbsp;p\u0159\u00edjm\u016f od 1.1.2022<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>1) Registra\u010dn\u00ed povinnost PO od 1.1.2021 &#8211; \u00a749 \u2013 s&nbsp;posunem od 1.1.2023<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Od 1.1.2021 m\u011bla finan\u010dn\u00ed spr\u00e1va automaticky registrovat poplatn\u00edky na z\u00e1klad\u011b z\u00e1pisu FO nebo PO do registru pr\u00e1vnick\u00fdch osob, podnikatel\u016f. Z&nbsp;technick\u00fdch d\u016fvodu byl term\u00edn posunut na 1.1.2022. Nov\u011b je v\u0161ak automatick\u00e1 registrace k&nbsp;DPPO posunuta a\u017e od 1.1.2023<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>2) \u00dapravy v\u00a0oblasti odpo\u010dtu na v\u00fdzkum a v\u00fdvoj v \u00a730<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Do 31.12.2019 bylo mo\u017en\u00e9 odpo\u010d\u00edtat 100% &#8211; z\u00e1kladn\u00ed v\u00fd\u0161ka odpo\u010dtu<br>Od 1.1.2020 byl zv\u00fd\u0161en odpo\u010det na VaV z&nbsp;\u00farovn\u011b 100% na \u00farove\u0148:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>150% p\u0159i pod\u00e1n\u00ed DP po 31.12.2019 za zda\u0148ovac\u00ed obdob\u00ed, kter\u00e9 za\u010dalo nejd\u0159\u00edve 1.1.2019<\/li>\n\n\n\n<li>200% p\u0159i pod\u00e1n\u00ed DP za zda\u0148ovac\u00ed obdob\u00ed za\u010d\u00ednaj\u00edc\u00ed nejd\u0159\u00edve 1.1.2020<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Od 1.1.2022 je tento \u201esuperodpo\u010det\u201c ve v\u00fd\u0161i 200% sn\u00ed\u017een na hodnotu 100%.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>3) \u00daprava v\u00a0oblasti odpo\u010dt\u016f n\u00e1klad\u016f na investice<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nov\u011b si da\u0148ov\u00fd subjekt m\u016f\u017ee odpo\u010d\u00edtat od z\u00e1kladu dan\u011b dan\u00e9 procento (15-55%) da\u0148ov\u00e9ho odpisu. Jde o do\u010dasn\u00fd n\u00e1stroj, kter\u00fd m\u00e1 dopomoci k&nbsp;vy\u0161\u0161\u00ed podpo\u0159e investic s&nbsp;vy\u0161\u0161\u00ed p\u0159idanou hodnotou. Jedn\u00e1 se o investice do tzv. Pr\u016fmyslu 4.0.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C\u00edlem je podpora takov\u00fdch da\u0148ov\u00fdch subjekt\u016f, kter\u00e9 se rozhodnou realizovat investice do majetku s&nbsp;vy\u0161\u0161\u00ed p\u0159idanou hodnotou a kte\u0159\u00ed v&nbsp;letech 2022 \u2013 2025 proinvestuj\u00ed nejm\u00e9n\u011b 700% nebo 1&nbsp;400% pr\u016fm\u011brn\u00e9 hodnoty investic z&nbsp;p\u0159edch\u00e1zej\u00edc\u00edho t\u0159\u00edlet\u00e9ho obdob\u00ed 2019 \u2013 2021.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dle v\u00fd\u0161e proinvestovan\u00e9 pr\u016fm\u011brn\u00e9 hodnoty investice jsou nastaven\u00e1 procentn\u00ed p\u00e1sma pro uplatn\u011bn\u00ed dodate\u010dn\u00e9ho odpisu na tzv. produktivn\u00ed investice z&nbsp;da\u0148ov\u00e9ho odpisu, kter\u00fd byl uplatn\u011bn z&nbsp;t\u00e9to investice v&nbsp;p\u0159\u00edslu\u0161n\u00e9m zda\u0148ovac\u00edm obdob\u00ed v&nbsp;da\u0148ov\u00fdch n\u00e1kladech.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"266\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-21-1024x266.png\" alt=\"\" class=\"wp-image-704\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-21-1024x266.png 1024w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-21-300x78.png 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-21-768x200.png 768w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-21.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>4) Ozn\u00e1men\u00ed v\u00fd\u0161ky splatn\u00fdch z\u00e1loh na DPPO spr\u00e1vcem dan\u011b<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Od 1.1.2022 spr\u00e1vce dan\u011b bude subjekt\u016fm oznamovat v\u00fd\u0161i splatn\u00fdch z\u00e1loh nejpozd\u011bji 5 dn\u00ed p\u0159ed splatnost\u00ed z\u00e1lohy na da\u0148.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>5) Zm\u011bny v\u00a0oblasti stravenek a p\u0159\u00edsp\u011bvk\u016f na stravov\u00e1n\u00ed<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Od 1.1.2022 doch\u00e1z\u00ed ke sjednocen\u00ed podm\u00ednek pro osvobozen\u00ed od dan\u011b z&nbsp;p\u0159\u00edjm\u016f fyzick\u00fdch osob v&nbsp;maxim\u00e1ln\u00ed v\u00fd\u0161i 55% z&nbsp;v\u00fd\u0161ky stravn\u00e9ho pro pracovn\u00ed cestu v&nbsp;trv\u00e1n\u00ed 5-12h. Aktu\u00e1ln\u00ed v\u00fd\u0161ka osvobozen\u00e9ho p\u0159ijmu bude ve v\u00fd\u0161i 2,81 EUR. Do konce roku 2021 byly stravenky osvobozen\u00e9 od dan\u011b z&nbsp;p\u0159\u00edjm\u016f fyzick\u00fdch osob v&nbsp;pln\u00e9 v\u00fd\u0161ce a doch\u00e1zelo tak k&nbsp;znev\u00fdhod\u0148ov\u00e1n\u00ed finan\u010dn\u00edho p\u0159\u00edsp\u011bvku na stravov\u00e1n\u00ed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pavla Vejtrubov\u00e1<br>Accounting Consultant Senior<\/p>","protected":false},"excerpt":{"rendered":"<p>V&nbsp;posledn\u00edch dvou letech doznal z\u00e1kon o dani z&nbsp;p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob pom\u011brn\u011b z\u00e1sadn\u00edch zm\u011bn a n\u00ed\u017ee uv\u00e1d\u00edme rekapitulaci nejd\u016fle\u017eit\u011bj\u0161\u00edch zm\u011bn, kter\u00e9 se t\u00fdkaj\u00ed zda\u0148ovac\u00edho obdob\u00ed za rok 2021, ale dopad maj\u00ed i do n\u00e1sleduj\u00edc\u00edch let. 1) Sn\u00ed\u017een\u00e1 sazba dan\u011b z&nbsp;p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob a jej\u00ed pravidla Sn\u00ed\u017een\u00e1 sazba dan\u011b z&nbsp;p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob ji\u017e byla zavedena od roku [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":703,"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-702","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 1.1.2021 a 1.1.2022 \u2013 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\" 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