{"id":754,"date":"2020-12-23T19:10:00","date_gmt":"2020-12-23T18:10:00","guid":{"rendered":"https:\/\/www.e-cons.eu\/?p=754"},"modified":"2024-04-23T19:11:15","modified_gmt":"2024-04-23T17:11:15","slug":"souhrnny-prehled-novinek-v-legislative-slovenske-republiky-v-oblasti-dane-z-prijmu-pravnickych-osob-od-1-1-2020","status":"publish","type":"post","link":"https:\/\/www.e-cons.eu\/sk\/post\/souhrnny-prehled-novinek-v-legislative-slovenske-republiky-v-oblasti-dane-z-prijmu-pravnickych-osob-od-1-1-2020","title":{"rendered":"Souhrnn\u00fd p\u0159ehled novinek v legislativ\u011b Slovensk\u00e9 republiky v oblasti dan\u011b z p\u0159\u00edjmu pr\u00e1vnick\u00fdch osob od 1.1.2020"},"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-109-1024x683.jpeg\" alt=\"\" class=\"wp-image-755\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-109-1024x683.jpeg 1024w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-109-300x200.jpeg 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-109-768x512.jpeg 768w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-109.jpeg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Na z\u00e1klad\u011b novelizac\u00ed vybran\u00fdch da\u0148ov\u00fdch z\u00e1kon\u016f jsou od 1.1.2020 a d\u00e1le platn\u00e9 vybran\u00e9 zm\u011bny da\u0148ov\u00fdch oblast\u00ed. T\u00edmto si V\u00e1m dovolujeme shrnout to nejpodstatn\u011bj\u0161\u00ed v oblasti dan\u011b z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Z\u00e1kon o dani z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Zm\u011bny v \u00a72 &#8211; oblast definic, kde byly zm\u011bn\u011bny \u010di roz\u0161\u00ed\u0159eny vybran\u00e9 definice nap\u0159\u00edklad u pojm\u016f \u201eda\u0148ovn\u00edk nespolupracuj\u00edc\u00edho st\u00e1tu\u201c a \u201evklad\u201c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zm\u011bny v \u00a713 &#8211; oblast osvobozen\u00fdch p\u0159\u00edjm\u016f nerezident\u016f PO ze zdroj\u016f na \u00fazem\u00ed SR<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zm\u011bny v \u00a716 &#8211; zp\u0159esn\u011bn\u00ed vymezen\u00ed p\u0159\u00edjm\u016f nerezident\u016f ze zdroj\u016f na \u00fazem\u00ed SR \u2013 nerezidenti se st\u00e1lou provozovnou<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Zm\u011bny v \u00a717 odst.19 p\u00edsm. c,d, f, g \u2013 oblast polo\u017eek zahrnovan\u00fdch do z\u00e1kladu dan\u011b po jejich zaplacen\u00ed<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Marketingov\u00e9 studie a studie pr\u016fzkumu trhu \u2013 zm\u011bny u v\u00fdnosov\u00e9 strany<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Provize za zprost\u0159edkov\u00e1n\u00ed \u2013 zm\u011bny u podm\u00ednek \u2013 zjednodu\u0161en\u00ed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Poradensk\u00e9 a pr\u00e1vn\u00ed slu\u017eby \u2013 roz\u0161\u00ed\u0159en\u00ed o k\u00f3dy klasifikace produkt\u016f 70.1 a 70.22<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Smluvn\u00ed pokuty, poplatky z prodlen\u00ed apod<\/strong>\u00a0\u2013 NOV\u00c1 \u00faprava od 1.1.2020, vybran\u00e9 n\u00e1klady jsou da\u0148ov\u011b \u00fa\u010dinn\u00e9 p\u0159i spln\u011bn\u00ed podm\u00ednky zaplacen\u00ed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zm\u011bny v \u00a717 odst. 20 a 21 &#8211; oblast smluv o v\u00fdp\u016fj\u010dk\u00e1ch, kde do\u0161lo ke zp\u0159esn\u011bn\u00ed pravidel, za jak\u00fdch podm\u00ednek je zahrnuto technick\u00e9 zhodnocen\u00ed proveden\u00e9 n\u00e1jemcem na dan\u00e9 v\u011bci do nepen\u011b\u017en\u00edch p\u0159\u00edjm\u016f pronaj\u00edmatele a jak je t\u00edm ovlivn\u011bn z\u00e1klad dan\u011b.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zm\u011bny v \u00a720 \u2013 oblast pohled\u00e1vek, kde do\u0161lo ke zp\u0159esn\u011bn\u00ed a dopln\u011bn\u00ed definice neproml\u010den\u00e9 pohled\u00e1vky pro \u00fa\u010dely z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f s n\u00e1vaznost\u00ed na oblast postupov\u00e1n\u00ed pohled\u00e1vek a odpis\u016f pohled\u00e1vek<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zm\u011bny v \u00a717 odst. 32 \u2013 oblast z\u00e1niku z\u00e1vazku a s n\u00edm souvisej\u00edc\u00ed \u00faprava z\u00e1kladu dan\u011b, kde byly dopln\u011bny a zp\u0159esn\u011bny informace a postupy<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nov\u00e1 \u00faprava v \u00a717i, kter\u00e1 se v\u011bnuje problematice hybridn\u00edch nesoulad\u016f. Do 31.12.2019 byla tato problematika uv\u00e1d\u011bna v \u00a721 odst.2 p\u00edsm o)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zm\u011bny v \u00a726 \u2013 oblast podpory elektromobility, kde byla zavedena nov\u00e1 odpisov\u00e1 skupina pro automobily s hybridn\u00edm pohonem<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zm\u011bny v \u00a727 a \u00a728 \u2013 oblast zaokrouhlov\u00e1n\u00ed u da\u0148ov\u00fdch odpis\u016f a obecn\u011b nov\u011b platn\u00e9 postupy pro zaokrouhlov\u00e1n\u00ed dle \u00a747<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zm\u011bny v \u00a730 \u2013 oblast v\u00fdzkumu a v\u00fdvoje, kde doch\u00e1z\u00ed dle data pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed k \u00faprav\u011b procentn\u00edho n\u00e1roku odpo\u010dtu<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zm\u011bny v \u00a717 odst.3 p\u00edsm g) \u2013 oblast zma\u0159en\u00fdch investic u finan\u010dn\u00edho majetku a postupu \u00fa\u010dtov\u00e1n\u00ed v takov\u00e9m p\u0159\u00edpad\u011b<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zm\u011bny v \u00a715 p\u00edsm b) &nbsp;bod 1 \u2013 oblast sazby dan\u011b z p\u0159\u00edjm\u016f \u2013 pro zda\u0148ovac\u00ed obdob\u00ed nejd\u0159\u00edve po 1.1.2020 nov\u011b platn\u00e9 sazby 15% a 21% za spln\u011bn\u00ed vybran\u00fdch podm\u00ednek.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">o 15% p\u0159i nep\u0159es\u00e1hnut\u00ed zdaniteln\u00fdch p\u0159\u00edjm\u016f ve v\u00fd\u0161i 100 000 eur<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">o 21% p\u0159i p\u0159es\u00e1hnut\u00ed zdaniteln\u00fdch p\u0159\u00edjm\u016f ve v\u00fd\u0161i 100 000 eur<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zm\u011bny v \u00a714 odst.2 a \u00a741 odst. 4 a dal\u0161\u00ed \u2013 zp\u0159esn\u011bn\u00ed a dopln\u011bn\u00ed oblasti dodate\u010dn\u00fdch likvidac\u00ed a zru\u0161en\u00ed poplatn\u00edka bez likvidace<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zm\u011bny v \u00a7 26 odst. 14 &#8211; Odpisy budov za\u0159azen\u00fdch do skupiny 6 u poplatn\u00edk\u016f, kte\u0159\u00ed jsou obchodn\u00ed spole\u010dnost\u00ed nebo dru\u017estvem a sou\u010dasn\u011b maj\u00ed v\u00edce jak 49 zam\u011bstnanc\u016f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Zm\u011bny v \u00a742 se zohledn\u011bn\u00edm na\u0159\u00edzen\u00ed lex corona \u2013 z\u00e1lohy na DPPO<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Z\u00e1lohy na DPPO do lh\u016fty pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed (2.11.2020)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">o Plat\u00ed poplatn\u00edci z posledn\u00ed zn\u00e1m\u00e9 da\u0148ov\u00e9 povinnosti \u2013 rok 2018, nebo ji\u017e dle nov\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed za rok 2019 bylo-li pod\u00e1no p\u0159ed 2.11.2020.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Z\u00e1lohy na DPPO po lh\u016ft\u011b pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed do lh\u016fty pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed za 2020<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">o \u00da\u010detn\u00ed jednotky postupuj\u00ed dle v\u00fdpo\u010dtu nov\u011b zn\u00e1m\u00e9 da\u0148ov\u00e9 povinnosti za rok 2019.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">o V p\u0159\u00edpad\u011b, \u017ee by suma zaplacen\u00fdch z\u00e1loh v obdob\u00ed 1.1.-2.11.2020, kter\u00e9 byly vypo\u010dten\u00e9 z da\u0148ov\u00e9 povinnosti za rok 2018 byla ni\u017e\u0161\u00ed, ne\u017e li suma z\u00e1loh vypo\u010d\u00edtan\u00e1 z da\u0148ov\u00e9 povinnosti za rok 2019, nen\u00ed \u00fa\u010detn\u00ed jednotka povinna prov\u00e1d\u011bt v roce 2020 jejich doplacen\u00ed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Zm\u011bny v \u00a730 se zohledn\u011bn\u00edm na\u0159\u00edzen\u00ed lex corona \u00a0\u2013 odpo\u010dty da\u0148ov\u00fdch ztr\u00e1t<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Da\u0148ov\u00e9 ztr\u00e1ty vyk\u00e1zan\u00e9 za zda\u0148ovac\u00ed obdob\u00ed 2016 \u2013 2019, respektive hospod\u00e1\u0159sk\u00e9 roky 2016\/2017, 2017\/2018, 2018\/2019 a 2019\/2020.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">o Jsou odpo\u010d\u00edt\u00e1v\u00e1ny nad\u00e1le dle \u00a730 odst. 1 = da\u0148ovou ztr\u00e1tu lze ode\u010d\u00edst od z\u00e1kladu dan\u011b rovnom\u011brn\u011b po dobu 4 bezprost\u0159edn\u011b n\u00e1sleduj\u00edc\u00edch zda\u0148ovac\u00edch obdob\u00ed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">o Na z\u00e1klad\u011b mimo\u0159\u00e1dn\u00e9ho na\u0159\u00edzen\u00ed vl\u00e1dy lex corona, je mo\u017en\u00e9 nejpozd\u011bji v term\u00ednu pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed za 2019 uplatnit mimo\u0159\u00e1dn\u00fd odpo\u010det da\u0148ov\u00fdch ztr\u00e1t a\u017e do v\u00fd\u0161e 1 mil. EUR. V takov\u00e9m p\u0159\u00edpad\u011b v n\u00e1sleduj\u00edc\u00edch obdob\u00edch, kdy by bylo mo\u017en\u00e9 danou ztr\u00e1tu p\u016fvodn\u011b ode\u010d\u00edst, individu\u00e1ln\u011b p\u0159epo\u010d\u00edtat a uv\u00e9st spr\u00e1vnou \u010d\u00e1st, kter\u00e1 do dan\u00e9ho zda\u0148ovac\u00edho obdob\u00ed pat\u0159\u00ed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Da\u0148ov\u00e9 ztr\u00e1ty vyk\u00e1zan\u00e9 za zda\u0148ovac\u00ed obdob\u00ed po\u010d\u00ednaje 1.1.2020<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">o Poplatn\u00edk bude moci da\u0148ovou ztr\u00e1tu odpo\u010d\u00edtat od z\u00e1kladu dan\u011b po dobu 5 let.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">o Ji\u017e nebude nutn\u00e9 dodr\u017eet podm\u00ednku rovnom\u011brn\u00e9ho uplat\u0148ov\u00e1n\u00ed \u2013 tedy 1\/5 v ka\u017ed\u00e9m roce, ale bude mo\u017en\u00e9 uplatnit v jednom zda\u0148ovac\u00edm obdob\u00ed a\u017e hodnotu do v\u00fd\u0161e 50% z\u00e1kladu dan\u011b.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">o Nov\u00e9 pravidlo plat\u00ed tedy pro ztr\u00e1ty vyk\u00e1zan\u00e9 prvn\u011b za obdob\u00ed po\u010d\u00ednaj\u00edc\u00ed 1.1.2020.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>\u00daprava formul\u00e1\u0159e DPPO na port\u00e1lu finan\u010dn\u00ed spr\u00e1vy<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Na z\u00e1klad\u011b v\u00fd\u0161e uveden\u00fdch zm\u011bn je nutn\u00e9 prov\u00e9st aktualizace formul\u00e1\u0159e pro DPPO za 2020 na port\u00e1lu finan\u010dn\u00ed spr\u00e1vy, kter\u00e9 bude zahrnovat zejm\u00e9na oblasti nov\u00e9 sazby dan\u011b, zm\u011bny u odpo\u010dt\u016f da\u0148ov\u00fdch ztr\u00e1t, zm\u011bny u zaokrouhlov\u00e1n\u00ed a v\u0161echny dal\u0161\u00ed oblasti ve formul\u00e1\u0159i, kter\u00e9 maj\u00ed na tyto zm\u011bny n\u00e1vaznost.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pavla Vejtrubov\u00e1<br>Accounting Consultant Senior<\/p>","protected":false},"excerpt":{"rendered":"<p>Na z\u00e1klad\u011b novelizac\u00ed vybran\u00fdch da\u0148ov\u00fdch z\u00e1kon\u016f jsou od 1.1.2020 a d\u00e1le platn\u00e9 vybran\u00e9 zm\u011bny da\u0148ov\u00fdch oblast\u00ed. T\u00edmto si V\u00e1m dovolujeme shrnout to nejpodstatn\u011bj\u0161\u00ed v oblasti dan\u011b z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob. Z\u00e1kon o dani z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob Zm\u011bny v \u00a72 &#8211; oblast definic, kde byly zm\u011bn\u011bny \u010di roz\u0161\u00ed\u0159eny vybran\u00e9 definice nap\u0159\u00edklad u pojm\u016f \u201eda\u0148ovn\u00edk nespolupracuj\u00edc\u00edho [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":755,"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-754","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>Souhrnn\u00fd p\u0159ehled novinek v legislativ\u011b Slovensk\u00e9 republiky v oblasti dan\u011b z p\u0159\u00edjmu pr\u00e1vnick\u00fdch osob od 1.1.2020 | 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=\"Souhrnn\u00fd p\u0159ehled novinek v legislativ\u011b Slovensk\u00e9 republiky v oblasti dan\u011b z p\u0159\u00edjmu pr\u00e1vnick\u00fdch osob od 1.1.2020 | E-Consulting\" \/>\n<meta property=\"og:description\" content=\"Na z\u00e1klad\u011b novelizac\u00ed vybran\u00fdch da\u0148ov\u00fdch z\u00e1kon\u016f jsou od 1.1.2020 a d\u00e1le platn\u00e9 vybran\u00e9 zm\u011bny da\u0148ov\u00fdch oblast\u00ed. T\u00edmto si V\u00e1m dovolujeme shrnout to nejpodstatn\u011bj\u0161\u00ed v oblasti dan\u011b z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob. Z\u00e1kon o dani z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob Zm\u011bny v \u00a72 &#8211; oblast definic, kde byly zm\u011bn\u011bny \u010di roz\u0161\u00ed\u0159eny vybran\u00e9 definice nap\u0159\u00edklad u pojm\u016f \u201eda\u0148ovn\u00edk nespolupracuj\u00edc\u00edho [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.e-cons.cz\/post\/souhrnny-prehled-novinek-v-legislative-slovenske-republiky-v-oblasti-dane-z-prijmu-pravnickych-osob-od-1-1-2020\" \/>\n<meta property=\"og:site_name\" content=\"E-Consulting\" \/>\n<meta property=\"article:published_time\" content=\"2020-12-23T18:10:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-04-23T17:11:15+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.e-cons.cz\/wp-content\/uploads\/2024\/04\/image-109.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\" 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