{"id":729,"date":"2021-12-31T19:02:00","date_gmt":"2021-12-31T18:02:00","guid":{"rendered":"https:\/\/www.e-cons.eu\/?p=729"},"modified":"2024-05-12T16:53:28","modified_gmt":"2024-05-12T14:53:28","slug":"novinky-v-sk-legislative-danovy-rad","status":"publish","type":"post","link":"https:\/\/www.e-cons.eu\/sk\/post\/novinky-v-sk-legislative-danovy-rad","title":{"rendered":"Novinky ve slovensk\u00e9 legislativ\u011b \u2013 da\u0148ov\u00fd \u0159\u00e1d (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-99-1024x683.jpeg\" alt=\"\" class=\"wp-image-730\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-99-1024x683.jpeg 1024w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-99-300x200.jpeg 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-99-768x512.jpeg 768w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-99.jpeg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Ve sb\u00edrce z\u00e1kon\u016f SR byla zve\u0159ejn\u011bn\u00e1&nbsp;<strong>novela z\u00e1kona \u010d. 563\/2009 Z.z. o spr\u00e1ve dan\u00ed (da\u0148ov\u00fd poriadok)<\/strong>. Tato novela se zam\u011b\u0159ila zejm\u00e9na na boj proti da\u0148ov\u00fdm \u00fanik\u016fm, podporu dobrovoln\u00e9ho pln\u011bn\u00ed da\u0148ov\u00fdch povinnost\u00ed a sni\u017eov\u00e1n\u00ed administrativn\u00ed z\u00e1t\u011b\u017ee s&nbsp;\u00fa\u010dinnost\u00ed od 1.1.2022.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dovolujeme si ve zkratce shrnout co nejz\u00e1sadn\u011bj\u0161\u00ed, co je v&nbsp;novele z\u00e1kona \u0159e\u0161eno.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>1) Zru\u0161en\u00ed povinnosti spr\u00e1vce dan\u011b vyd\u00e1vat osv\u011bd\u010den\u00ed o registraci<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Spr\u00e1vce dan\u011b ji\u017e nebude zas\u00edlat da\u0148ov\u00fdm subjekt\u016fm fyzick\u00e9 osv\u011bd\u010den\u00ed o registraci, kter\u00e9 bylo pot\u0159ebn\u00e9 p\u0159edkl\u00e1dat p\u0159i zaps\u00e1n\u00ed zm\u011bn a tak\u00e9 bylo nutn\u00e9 tyto karti\u010dky vracet p\u0159i ukon\u010den\u00ed podnik\u00e1n\u00ed. Spr\u00e1vce dan\u011b nyn\u00ed nov\u011b vyd\u00e1 rozhodnut\u00ed o registraci, v\u016f\u010di kter\u00e9mu se da\u0148ov\u00fd subjekt m\u016f\u017ee odvolat a nebude nutn\u00e9 toto rozhodnut\u00ed p\u0159edkl\u00e1dat p\u0159i zapisov\u00e1n\u00ed zm\u011bn. D\u00e1le tak\u00e9 nebude nutn\u00e9 toto rozhodnut\u00ed vracet p\u0159i ukon\u010den\u00ed podnik\u00e1n\u00ed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>2) Sni\u017eov\u00e1n\u00ed administrativn\u00ed z\u00e1t\u011b\u017ee<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Da\u0148ov\u00e9 subjekty nov\u011b nemus\u00ed oznamovat finan\u010dn\u00ed spr\u00e1v\u011b \u00fadaje, kter\u00e9 je mo\u017en\u00e9 z\u00edskat z&nbsp;jin\u00fdch zdroj\u016f, jsou ozn\u00e1men\u00e9 jin\u00fdm org\u00e1n\u016fm ve\u0159ejn\u00e9 moci, kter\u00e9 mohou b\u00fdt postoupeny na finan\u010dn\u00ed spr\u00e1vu, nebo tak\u00e9 informace, kter\u00e9 jsou sou\u010d\u00e1st\u00ed ve\u0159ejn\u00fdch i neve\u0159ejn\u00fdch registr\u016f org\u00e1n\u016f ve\u0159ejn\u00e9 moci.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>3) \u00daprava k\u00a0z\u00e1niku pr\u00e1va na vym\u011b\u0159en\u00ed dan\u011b<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Od 1.1.2022 platn\u00ed krat\u0161\u00ed lh\u016fta z&nbsp;p\u016fvodn\u00edch 7 let na 5 let p\u0159i umo\u0159ov\u00e1n\u00ed da\u0148ov\u00e9 ztr\u00e1ty.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>4) Ve\u0159ejn\u00fd index da\u0148ov\u00e9 spolehlivosti<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Spr\u00e1vce dan\u011b bude moci da\u0148ov\u00fdm subjekt\u016fm registrovan\u00fdm k&nbsp;dani z p\u0159\u00edjm\u016f p\u0159i\u0159adit index da\u0148ov\u00e9 spolehlivosti ve dvou form\u00e1ch \u2013 vysoko spolehliv\u00fd\/nespolehliv\u00fd subjekt.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ka\u017ed\u00e9mu hodnocen\u00e9mu da\u0148ov\u00e9mu subjektu bude rozhodnut\u00ed o p\u0159id\u011blen\u00ed indexu doru\u010deno do 28.2.2022. Do 30.6.2022 pak bude zve\u0159ejn\u011bn seznam hodnocen\u00fdch subjekt\u016f v\u010detn\u011b jejich index\u016f. Ozn\u00e1men\u00ed o indexu dostanou takov\u00e9 subjekty, kter\u00e9 obdr\u017eely ozn\u00e1men\u00ed o tzv. osobit\u00fdch re\u017eimech a subjekty byly registrovan\u00e9 na finan\u010dn\u00ed spr\u00e1v\u011b k&nbsp;31.12.2019.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>5) Rozhodnut\u00ed o vylou\u010den\u00ed<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Fyzick\u00e1 osoba statut\u00e1rn\u00ed org\u00e1n nebo \u010dlen statut\u00e1rn\u00edho org\u00e1nu da\u0148ov\u00e9ho subjektu bude moci b\u00fdt z&nbsp;d\u016fvodu zefektivn\u011bn\u00ed boje proti da\u0148ov\u00fdm \u00fanik\u016fm vylou\u010den. Podm\u00ednkou k&nbsp;vylou\u010den\u00ed bude z\u00e1nik n\u00e1roku na vr\u00e1cen\u00ed nadm\u011brn\u00e9ho odpo\u010dtu a nedoplatek na dani bude vy\u0161\u0161\u00ed ne\u017e 5 000 EUR d\u00e9le ne\u017e 1 rok. V&nbsp;p\u0159\u00edpad\u011b prob\u00edhaj\u00edc\u00edho exeku\u010dn\u00edho \u0159\u00edzen\u00ed nebo prob\u00edhaj\u00edc\u00edho konkurzu\/restrukturalizace k&nbsp;vylou\u010den\u00ed doj\u00edt nem\u016f\u017ee.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Proti vylou\u010den\u00ed bude mo\u017en\u00e9 podat odvol\u00e1n\u00ed nebo vyu\u017e\u00edt p\u0159ezkum spr\u00e1vn\u00edm soudem pomoc\u00ed pod\u00e1n\u00ed spr\u00e1vn\u00ed \u017ealoby. Spr\u00e1vce dan\u011b vylou\u010den\u00e9 osob\u011b za\u0161le do 90 dn\u00ed ozn\u00e1men\u00ed, tzv. diskvalifika\u010dn\u00ed list. Tento diskvalifika\u010dn\u00ed list bude zas\u00edl\u00e1n p\u0159\u00edslu\u0161en\u00e9mu soudu \u2013 Okresn\u00ed soud \u017dilina.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>6) Sn\u00ed\u017een\u00ed poplatku na z\u00e1vazn\u00e9 stanovisko<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sn\u00ed\u017een bude poplatek za jedno z\u00e1vazn\u00e9 stanovisko, kter\u00e9 bude podan\u00e9 po 1.1.2022 na \u010d\u00e1stku 1&nbsp;000 EUR. Subjekty, kter\u00e9 budou m\u00edt index vysoko spolehliv\u00e9ho da\u0148ov\u00e9ho subjektu budou povinni hradit polovi\u010dn\u00ed \u010d\u00e1stku 500 EUR.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>7\/ Elektronick\u00e1 komunikace finan\u010dn\u00edho \u0159editelstv\u00ed SK pomoc\u00ed port\u00e1lu UPVS s\u00a0uplatn\u011bn\u00edm fikce doru\u010den\u00ed od 1.1.2022<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Elektronick\u00fd dokument se bude pova\u017eovat za doru\u010den\u00fd, pokud adres\u00e1t potvrd\u00ed notifikaci o doru\u010den\u00ed anebo i tehdy, kdy uplyne lh\u016fta 15 dn\u00ed od ulo\u017een\u00ed p\u00edsemnosti bez ohledu na notifikaci doru\u010den\u00ed (tedy bez ohledu, zda si adres\u00e1t dokument vyzvedl \u010di nikoliv).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Finan\u010dn\u00ed \u00fa\u0159ad bude p\u0159i komunikaci vyu\u017e\u00edvat v\u017edy ten zp\u016fsob, kter\u00fd m\u00e1 podnikatel z\u0159\u00edzen. Pokud nem\u00e1 subjekt aktivovanou elektronickou schr\u00e1nku na \u00fast\u0159edn\u00edm port\u00e1le ve\u0159ejn\u00e9 spr\u00e1vy (\u00daPVS), bude dokumenty pos\u00edlat do schr\u00e1nky na port\u00e1lu finan\u010dn\u00ed spr\u00e1vy (PFS). V p\u0159\u00edpad\u011b, \u017ee nem\u00e1 subjekt z\u0159\u00edzen ani jedno z toho, bude vyu\u017e\u00edvat i nad\u00e1le doru\u010dov\u00e1n\u00ed p\u0159es po\u0161tovn\u00edho doru\u010dovatele.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pavla Vejtrubov\u00e1<br>Accounting Consultant Senior<\/p>","protected":false},"excerpt":{"rendered":"<p>Ve sb\u00edrce z\u00e1kon\u016f SR byla zve\u0159ejn\u011bn\u00e1&nbsp;novela z\u00e1kona \u010d. 563\/2009 Z.z. o spr\u00e1ve dan\u00ed (da\u0148ov\u00fd poriadok). Tato novela se zam\u011b\u0159ila zejm\u00e9na na boj proti da\u0148ov\u00fdm \u00fanik\u016fm, podporu dobrovoln\u00e9ho pln\u011bn\u00ed da\u0148ov\u00fdch povinnost\u00ed a sni\u017eov\u00e1n\u00ed administrativn\u00ed z\u00e1t\u011b\u017ee s&nbsp;\u00fa\u010dinnost\u00ed od 1.1.2022. Dovolujeme si ve zkratce shrnout co nejz\u00e1sadn\u011bj\u0161\u00ed, co je v&nbsp;novele z\u00e1kona \u0159e\u0161eno. \u200d1) Zru\u0161en\u00ed povinnosti spr\u00e1vce dan\u011b vyd\u00e1vat [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":730,"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-729","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 \u2013 da\u0148ov\u00fd \u0159\u00e1d (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 \u2013 da\u0148ov\u00fd \u0159\u00e1d (SK) | E-Consulting\" \/>\n<meta property=\"og:description\" content=\"Ve sb\u00edrce z\u00e1kon\u016f SR byla zve\u0159ejn\u011bn\u00e1&nbsp;novela z\u00e1kona \u010d. 563\/2009 Z.z. o spr\u00e1ve dan\u00ed (da\u0148ov\u00fd poriadok). Tato novela se zam\u011b\u0159ila zejm\u00e9na na boj proti da\u0148ov\u00fdm \u00fanik\u016fm, podporu dobrovoln\u00e9ho pln\u011bn\u00ed da\u0148ov\u00fdch povinnost\u00ed a sni\u017eov\u00e1n\u00ed administrativn\u00ed z\u00e1t\u011b\u017ee s&nbsp;\u00fa\u010dinnost\u00ed od 1.1.2022. Dovolujeme si ve zkratce shrnout co nejz\u00e1sadn\u011bj\u0161\u00ed, co je v&nbsp;novele z\u00e1kona \u0159e\u0161eno. \u200d1) Zru\u0161en\u00ed povinnosti spr\u00e1vce dan\u011b vyd\u00e1vat [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.e-cons.cz\/post\/novinky-v-sk-legislative-danovy-rad\" \/>\n<meta property=\"og:site_name\" content=\"E-Consulting\" \/>\n<meta property=\"article:published_time\" content=\"2021-12-31T18:02:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-05-12T14:53:28+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.e-cons.cz\/wp-content\/uploads\/2024\/04\/image-99.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"800\" \/>\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\" 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