{"id":706,"date":"2022-01-06T18:53:00","date_gmt":"2022-01-06T17:53:00","guid":{"rendered":"https:\/\/www.e-cons.eu\/?p=706"},"modified":"2024-04-23T18:54:01","modified_gmt":"2024-04-23T16:54:01","slug":"novinky-ve-slovenske-legislative-od-1-1-2022-dan-z-pridane-hodnoty-sk","status":"publish","type":"post","link":"https:\/\/www.e-cons.eu\/sk\/post\/novinky-ve-slovenske-legislative-od-1-1-2022-dan-z-pridane-hodnoty-sk","title":{"rendered":"Novinky ve slovensk\u00e9 legislativ\u011b od 1.1.2022 \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-94-1024x768.jpeg\" alt=\"\" class=\"wp-image-707\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-94-1024x768.jpeg 1024w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-94-300x225.jpeg 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-94-768x576.jpeg 768w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-94.jpeg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">V&nbsp;n\u00e1vaznosti na novelu da\u0148ov\u00e9ho po\u0159\u00e1dku byla vyd\u00e1na i novela z\u00e1kona o dani z&nbsp;p\u0159idan\u00e9 hodnoty \u010d. 222\/2004 Z.z., kter\u00e1 zahrnuje n\u00ed\u017ee uveden\u00e9 nejd\u016fle\u017eit\u011bj\u0161\u00ed zm\u011bny.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>1) Oznamovac\u00ed povinnost pl\u00e1tc\u016f dan\u011b a souvislosti s&nbsp;t\u00edm spojen\u00e9<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Novela z\u00e1kona o DPH ustanovuje pl\u00e1tc\u016fm DPH registrovan\u00fdch k&nbsp;15.11.2021 a nov\u011b registrovan\u00fdm subjekt\u016fm po tomto datu povinnost ozn\u00e1mit finan\u010dn\u00ed spr\u00e1v\u011b SK bankovn\u00ed \u00fa\u010det. D\u016fvodem pro tento krok byla vysok\u00e1 \u010d\u00e1stka evidovan\u00fdch nedoplatk\u016f, kter\u00e1 p\u0159evy\u0161uje 33 mil. EUR.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Finan\u010dn\u00ed spr\u00e1v\u011b jsou nov\u011b oznamov\u00e1ny pomoc\u00ed dostupn\u00e9ho formul\u00e1\u0159e ve\u0161ker\u00e9 vlastn\u00ed bankovn\u00ed \u00fa\u010dty (tuzemsk\u00e9 i zahrani\u010dn\u00ed), kter\u00e9 subjekty pou\u017e\u00edvaj\u00ed k&nbsp;podnik\u00e1n\u00ed nebo jsou p\u0159edm\u011btem dan\u011b dle \u00a72 ZDPH. Oznamov\u00e1n\u00ed bankovn\u00edch \u00fa\u010dt\u016f prob\u00edhalo pro pl\u00e1tce dan\u011b registrovan\u00e9 k&nbsp;15.11.2021 v&nbsp;term\u00ednu nejpozd\u011bji do 30.11.2021 a nov\u011b registrovan\u00e9 subjekty maj\u00ed tuto povinnost prov\u00e9st bezodkladn\u011b ode dne registrace k&nbsp;dani nebo z\u0159\u00edzen\u00ed \u00fa\u010dtu.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Jak\u00e1koliv zm\u011bna, dopln\u011bn\u00ed nebo z\u0159\u00edzen\u00ed nov\u00e9ho \u00fa\u010dtu mus\u00ed b\u00fdt spr\u00e1vci dan\u011b tak\u00e9 bezodkladn\u011b nahl\u00e1\u0161ena.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Finan\u010dn\u00ed spr\u00e1va z&nbsp;nahl\u00e1\u0161en\u00fdch bankovn\u00edch \u00fa\u010dt\u016f vytvo\u0159\u00ed jejich datab\u00e1zi\/seznam, kterou bude zve\u0159ej\u0148ovat a pravideln\u011b aktualizovat. Povinnost ohl\u00e1sit finan\u010dn\u00ed spr\u00e1v\u011b bankovn\u00ed \u00fa\u010dty m\u00e1 n\u00e1vazn\u00fd dopad do dal\u0161\u00edch oblast\u00ed, jako je ru\u010den\u00ed za da\u0148, vr\u00e1cen\u00ed p\u0159eplatk\u016f a nadm\u011brn\u00fdch odpo\u010dt\u016f apod.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vracen\u00ed p\u0159eplatk\u016f na dani, z\u00e1porn\u00e9 dan\u011b \u010di nadm\u011brn\u00fdch odpo\u010dt\u016f bude finan\u010dn\u00ed spr\u00e1va vracet pouze v&nbsp;p\u0159\u00edpad\u011b ozn\u00e1men\u00fdch bankovn\u00edch \u00fa\u010dt\u016f. Subjekty, kter\u00e9 sv\u00e9 bankovn\u00ed \u00fa\u010dty nezve\u0159ejn\u00ed pomoc\u00ed ozn\u00e1men\u00ed na finan\u010dn\u00ed spr\u00e1vu, obdr\u017e\u00ed tyto da\u0148ov\u00e9 p\u0159eplatky\/nadm\u011brn\u00e9 odpo\u010dty apod do 10 dn\u016f ode dne nahl\u00e1\u0161en\u00ed bankovn\u00edho \u00fa\u010dtu finan\u010dn\u00ed spr\u00e1v\u011b. V&nbsp;p\u0159\u00edpad\u011b, \u017ee pl\u00e1tce uvede ve formul\u00e1\u0159i nespr\u00e1vn\u00e9, nepravdiv\u00e9 \u010di ne\u00fapln\u00e9 informace, m\u016f\u017ee da\u0148ov\u00fd \u00fa\u0159ad ulo\u017eit pokutu a\u017e do v\u00fd\u0161e 10&nbsp;000 EUR.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2) \u00daprava v&nbsp;oblasti ru\u010den\u00ed za da\u0148 v&nbsp;p\u0159\u00edpad\u011b, \u017ee dodavatel da\u0148 na v\u00fdstupu neuhrad\u00ed F\u00da<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V&nbsp;n\u00e1vaznosti na oznamovac\u00ed povinnost pl\u00e1tc\u016f dan\u011b je roz\u0161\u00ed\u0159en tak\u00e9 okruh znalost\u00ed\/domn\u011bnek, kter\u00e9 budou p\u0159edstavovat dostate\u010dn\u00e9 d\u016fvody v&nbsp;tom sm\u011bru, \u017ee pl\u00e1tce dan\u011b v&nbsp;pozici odb\u011bratele v\u011bd\u011bt m\u011bl nebo v\u011bd\u011bt mohl, \u017ee jeho dodavatel nezaplat\u00ed da\u0148 i p\u0159esto, \u017ee bylo zdaniteln\u00e9 pln\u011bn\u00ed odb\u011bratelem uhrazeno. V&nbsp;p\u0159\u00edpad\u011b, \u017ee bude zbo\u017e\u00ed\/slu\u017eba zaplacen\u00e1 na jin\u00fd, ne\u017e ozn\u00e1men\u00fd bankovn\u00ed \u00fa\u010det a sou\u010dasn\u011b budou spln\u011bny dal\u0161\u00ed podm\u00ednky, m\u016f\u017ee se pl\u00e1tce st\u00e1t ru\u010ditelem za neodvedenou da\u0148 sv\u00e9ho dodavatele.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pokud nastanou a jsou spln\u011bny v\u0161echny podm\u00ednky pro vznik ru\u010den\u00ed za da\u0148, pak je da\u0148ov\u00fdm \u00fa\u0159adem vyd\u00e1no rozhodnut\u00ed a po jeho doru\u010den\u00ed vznik\u00e1 povinnost uhradit dosud nezaplacenou da\u0148.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pokud m\u00e1 odb\u011bratel p\u0159i sv\u00e9 platb\u011b pochybnosti o dodavateli, zda vy\u010d\u00edslenou da\u0148 odvede a uhrad\u00ed, m\u016f\u017ee postupovat takto, aby se ru\u010den\u00ed za da\u0148 vyhnul a nemusel svou nev\u011bdomost v&nbsp;da\u0148ov\u00e9m \u0159\u00edzen\u00ed dokazovat:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>P\u0159ed platbou faktury si subjekt zkontroluje v\u00a0seznamu bankovn\u00edch \u00fa\u010dt\u016f, \u017ee jeho dodavatel bankovn\u00ed \u00fa\u010det zve\u0159ejnil.<\/li>\n\n\n\n<li>Je mo\u017en\u00e9 vyu\u017e\u00edt platbu formou \u201esplit payment\u201c, kdy z\u00e1klad dan\u011b je uhrazen na \u00fa\u010det, kter\u00fd dodavatel uvedl pro \u00fahradu a v\u00fd\u0161e DPH je pouk\u00e1z\u00e1na p\u0159\u00edmo na osobn\u00ed \u00fa\u010det pl\u00e1tce u spr\u00e1vce dan\u011b (d\u00e1le jen OD\u00da). Tento zp\u016fsob je mo\u017en\u00e9 pou\u017e\u00edt ve v\u0161ech p\u0159\u00edpadech, kdy se odb\u011bratel zbo\u017e\u00ed\/slu\u017eby ob\u00e1v\u00e1, \u017ee by mohlo nastat ru\u010den\u00ed za da\u0148.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>3) Specifick\u00e9 zp\u016fsoby \u00fahrady dan\u011b<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Jedn\u00e1 se o v\u00fd\u0161e uveden\u00fd zp\u016fsob \u00fahrady dodavatelsk\u00e9 faktury pomoc\u00ed rozd\u011blen\u00ed \u00fahrady z\u00e1kladu dan\u011b a v\u00fd\u0161e DPH. P\u0159i pou\u017eit\u00ed tohoto zp\u016fsobu \u00fahrady je odb\u011bratel povinen platbu ozna\u010dit tak, jako by j\u00ed hradil na \u00fa\u010det sv\u00e9ho dodavatele. Aby byla platba p\u0159ips\u00e1na na spr\u00e1vn\u00fd OD\u00da u finan\u010dn\u00ed spr\u00e1vy, bude vyd\u00e1n seznam v\u0161ech OD\u00da veden\u00fdch u spr\u00e1vce dan\u011b. V&nbsp;p\u0159\u00edpad\u011b, \u017ee je provedena \u00fahrada pomoc\u00ed split payment a sou\u010dasn\u011b je vyd\u00e1no rozhodnut\u00ed o ru\u010den\u00ed, nen\u00ed ru\u010den\u00ed uplat\u0148ov\u00e1no, pokud je split payment proveden d\u0159\u00edve, ne\u017e je rozhodnut\u00ed o ru\u010den\u00ed doru\u010deno.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ve vyhl\u00e1\u0161ce Ministerstva financ\u00ed SR \u010d.378\/2011 Z.z o zp\u016fsobu ozna\u010dov\u00e1n\u00ed plateb bude dopln\u011bno nov\u00e9 ozna\u010den\u00ed druhu platby formou split payment. Nov\u00e9 ozna\u010den\u00ed je 1109 &#8211; da\u0148 z&nbsp;p\u0159idan\u00e9 hodnoty zaplacen\u00e1 odb\u011bratelem za dodavatele.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V&nbsp;p\u0159\u00edpad\u011b, \u017ee odb\u011bratel uhrad\u00ed DPH na OD\u00da a sou\u010dasn\u011b dodavatel \u0159\u00e1dn\u011b odvede a uhrad\u00ed tuto da\u0148, vznik\u00e1 dodavateli p\u0159eplatek na dani. O tento p\u0159eplatek si dodavatel mus\u00ed za\u017e\u00e1dat a je vr\u00e1cen pouze za p\u0159edpokladu zve\u0159ejn\u011bn\u00e9ho bankovn\u00edho \u00fa\u010dtu. Pokud bankovn\u00ed \u00fa\u010det zve\u0159ejn\u011bn nen\u00ed, bude p\u0159eplatek vr\u00e1cen do 10 dn\u016f ode dne dodate\u010dn\u00e9ho zve\u0159ejn\u011bn\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;n\u00e1vaznosti na novelu da\u0148ov\u00e9ho po\u0159\u00e1dku byla vyd\u00e1na i novela z\u00e1kona o dani z&nbsp;p\u0159idan\u00e9 hodnoty \u010d. 222\/2004 Z.z., kter\u00e1 zahrnuje n\u00ed\u017ee uveden\u00e9 nejd\u016fle\u017eit\u011bj\u0161\u00ed zm\u011bny. 1) Oznamovac\u00ed povinnost pl\u00e1tc\u016f dan\u011b a souvislosti s&nbsp;t\u00edm spojen\u00e9 Novela z\u00e1kona o DPH ustanovuje pl\u00e1tc\u016fm DPH registrovan\u00fdch k&nbsp;15.11.2021 a nov\u011b registrovan\u00fdm subjekt\u016fm po tomto datu povinnost ozn\u00e1mit finan\u010dn\u00ed spr\u00e1v\u011b SK bankovn\u00ed \u00fa\u010det. [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":707,"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-706","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 1.1.2022 \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 1.1.2022 \u2013 da\u0148 z p\u0159idan\u00e9 hodnoty (SK) | E-Consulting\" \/>\n<meta property=\"og:description\" content=\"V&nbsp;n\u00e1vaznosti na novelu da\u0148ov\u00e9ho po\u0159\u00e1dku byla vyd\u00e1na i novela z\u00e1kona o dani z&nbsp;p\u0159idan\u00e9 hodnoty \u010d. 222\/2004 Z.z., kter\u00e1 zahrnuje n\u00ed\u017ee uveden\u00e9 nejd\u016fle\u017eit\u011bj\u0161\u00ed zm\u011bny. 1) Oznamovac\u00ed povinnost pl\u00e1tc\u016f dan\u011b a souvislosti s&nbsp;t\u00edm spojen\u00e9 Novela z\u00e1kona o DPH ustanovuje pl\u00e1tc\u016fm DPH registrovan\u00fdch k&nbsp;15.11.2021 a nov\u011b registrovan\u00fdm subjekt\u016fm po tomto datu povinnost ozn\u00e1mit finan\u010dn\u00ed spr\u00e1v\u011b SK bankovn\u00ed \u00fa\u010det. [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.e-cons.cz\/post\/novinky-ve-slovenske-legislative-od-1-1-2022-dan-z-pridane-hodnoty-sk\" \/>\n<meta property=\"og:site_name\" content=\"E-Consulting\" \/>\n<meta property=\"article:published_time\" content=\"2022-01-06T17:53:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-04-23T16:54:01+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.e-cons.cz\/wp-content\/uploads\/2024\/04\/image-94.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"900\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"E-Consulting\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Autor\" \/>\n\t<meta name=\"twitter:data1\" content=\"E-Consulting\" \/>\n\t<meta name=\"twitter:label2\" content=\"Predpokladan\u00fd \u010das 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