{"id":810,"date":"2019-01-03T19:41:00","date_gmt":"2019-01-03T18:41:00","guid":{"rendered":"https:\/\/www.e-cons.eu\/?p=810"},"modified":"2024-04-23T19:41:54","modified_gmt":"2024-04-23T17:41:54","slug":"novinky-v-zakone-o-dph-od-1-1-2019-slovensko","status":"publish","type":"post","link":"https:\/\/www.e-cons.eu\/sk\/post\/novinky-v-zakone-o-dph-od-1-1-2019-slovensko","title":{"rendered":"Novinky v\u00a0z\u00e1kon\u011b o DPH od 1.1.2019 \u2013 Slovensko"},"content":{"rendered":"<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"678\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-127-1024x678.jpeg\" alt=\"\" class=\"wp-image-811\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-127-1024x678.jpeg 1024w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-127-300x199.jpeg 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-127-768x508.jpeg 768w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-127.jpeg 1080w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Ministerstvo financ\u00ed SR p\u0159ipravilo a schv\u00e1lilo novelu Z\u00e1kona 222\/2004 Z.z. o&nbsp;dani z&nbsp;p\u0159idan\u00e9 hodnoty, kter\u00e1 je \u00fa\u010dinn\u00e1 ode dne 1.1.2019.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dovolujeme si V\u00e1m n\u00ed\u017ee shrnout nejd\u016fle\u017eit\u011bj\u0161\u00ed zm\u011bny, kter\u00e9 novela z\u00e1kona obsahuje:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">1. Zru\u0161en\u00ed jistoty na da\u0148<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2. Sjednocen\u00ed definice obratu pro \u00fa\u010dely registrace pl\u00e1tcovstv\u00ed DPH<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">3. Dod\u00e1n\u00ed zbo\u017e\u00ed a slu\u017eeb p\u0159i pou\u017eit\u00ed poukaz\u016f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">4. Zdan\u011bn\u00ed dod\u00e1n\u00ed stavby, zdan\u011bn\u00ed pron\u00e1jmu nemovitosti<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">5. P\u0159enos da\u0148ov\u00e9 povinnosti p\u0159i dod\u00e1n\u00ed zem\u011bd\u011blsk\u00fdch plodin a zbo\u017e\u00ed z&nbsp;kov\u016f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">6. Sn\u00ed\u017een\u00ed sazby DPH u hotelov\u00fdch a ubytovac\u00edch slu\u017eeb<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>1) Zru\u0161en\u00ed jistoty na da\u0148<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V&nbsp;sou\u010dasnosti, pokud se subjekt registruje k&nbsp;placen\u00ed DPH, da\u0148ov\u00fd \u00fa\u0159ad ho m\u016f\u017ee vyzvat k&nbsp;povinnosti uhradit jistotu na da\u0148. Tento n\u00e1stroj byl zaveden v&nbsp;roce 2012 a m\u011bl eliminovat nedoplatky na DPH u nov\u011b vznikl\u00fdch pl\u00e1tc\u016f DPH. Tento n\u00e1stroj dle Ministerstva financ\u00ed sv\u016fj \u00fa\u010del splnil a nedoplatky na dani se poda\u0159ilo sn\u00ed\u017eit. I z&nbsp;tohoto d\u016fvodu se ministerstvo rozhodlo tento n\u00e1stroj od 1.1.2019 zru\u0161it.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V\u0161echna rozhodnut\u00ed o povinnosti slo\u017eit jistotu (z\u00e1lohu) na da\u0148 z&nbsp;p\u0159idan\u00e9 hodnoty vydan\u00e1 do 31.12.2018 se touto novelou ru\u0161\u00ed a u subjekt\u016f, u kter\u00fdch nebyla tato uhrazen\u00e1 z\u00e1loha na nedoplatky na dani pou\u017eita, bude do 31.1.2019 vr\u00e1cena na \u00fa\u010det pl\u00e1tc\u016f dan\u011b.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2) Sjednocen\u00ed definice obratu pro \u00fa\u010dely registrace pl\u00e1tcovstv\u00ed DPH<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V&nbsp;sou\u010dasn\u00e9 dob\u011b z\u00e1kon definuje obrat pro \u00fa\u010dely registrace pl\u00e1tcovstv\u00ed DPH dv\u011bma pojmy, a to \u201ep\u0159\u00edjmy\u201c a \u201ev\u00fdnosy\u201c. Tyto dva pojmy v\u0161ak zp\u016fsobuj\u00ed nerovn\u00e9 podm\u00ednky pro osoby vedouc\u00ed podvojn\u00e9 \u00fa\u010detnictv\u00ed a pro osoby vedouc\u00ed jednoduch\u00e9 \u00fa\u010detnictv\u00ed. Novela z\u00e1kona tyto dva pojmy nahrad\u00ed jednotn\u00fdm pojmem &#8211; \u201ehodnota dodan\u00e9ho zbo\u017e\u00ed a slu\u017eeb.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tato zm\u011bna bude m\u00edt za n\u00e1sledek to, \u017ee do obratu bude zahrnov\u00e1na hodnota dodan\u00e9ho zbo\u017e\u00ed a slu\u017eeb dle \u00a722 odst.1 z\u00e1kona o DPH v&nbsp;dob\u011b jejich dod\u00e1n\u00ed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dal\u0161\u00ed zm\u011bnou projde i oblast p\u0159ijat\u00fdch z\u00e1loh, kter\u00e9 se do obratu nebudou zahrnovat \u2013 do obratu budou zahrnuty a\u017e v&nbsp;obdob\u00ed, ve kter\u00e9m bude zbo\u017e\u00ed nebo slu\u017eby dod\u00e1ny.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nap\u0159. dle p\u016fvodn\u00edch podm\u00ednek, tedy s&nbsp;pou\u017eit\u00edm pojm\u016f p\u0159\u00edjmy a v\u00fdnosy by nastala n\u00e1sleduj\u00edc\u00ed situace p\u0159i p\u0159ijet\u00ed z\u00e1lohy \u2013 osoba vedouc\u00ed jednoduch\u00e9 \u00fa\u010detnictv\u00ed by tuto z\u00e1lohu do obratu zahrnula, proto\u017ee se jedn\u00e1 o jej\u00ed p\u0159\u00edjem, osoba vedouc\u00ed podvojn\u00e9 \u00fa\u010detnictv\u00ed by v\u0161ak tuto z\u00e1lohu do sv\u00e9ho obratu nezahrnula, proto\u017ee by se v tuto chv\u00edli nejednalo o jej\u00ed v\u00fdnos. Po \u00faprav\u011b z\u00e1kona a sjednocen\u00ed podm\u00ednek dojde k&nbsp;tomu, \u017ee oba typy subjekt\u016f do obratu DPH zahrnou tuto z\u00e1lohu a\u017e dnem skute\u010dn\u00e9ho dod\u00e1n\u00ed zbo\u017e\u00ed nebo slu\u017eby.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>3) Dod\u00e1n\u00ed zbo\u017e\u00ed a slu\u017eeb p\u0159i pou\u017eit\u00ed poukaz\u016f (odlo\u017een\u00e1 \u00fa\u010dinnost tohoto bodu &#8211; od 1.9.2019)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">S&nbsp;c\u00edlem sjednotit nakl\u00e1d\u00e1n\u00ed s&nbsp;dod\u00e1n\u00edm zbo\u017e\u00ed a slu\u017eeb p\u0159i pou\u017eit\u00ed poukaz\u016f z&nbsp;hlediska DPH ve v\u0161ech st\u00e1tech EU, jsou nov\u011b zavedeny dva term\u00edny pro tyto poukazy. Jedn\u00e1 se o jedno\u00fa\u010delov\u00fd poukaz a v\u00edce\u00fa\u010delov\u00fd poukaz, u nich\u017e budou zn\u00e1m\u00e9 konkr\u00e9tn\u00ed podm\u00ednky pro jejich pou\u017eit\u00ed z&nbsp;pohledu DPH.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Samotn\u00fd poukaz je ch\u00e1p\u00e1n jako n\u00e1stroj, kter\u00fd d\u00e1v\u00e1 jeho dr\u017eiteli pr\u00e1vo z\u00edskat zbo\u017e\u00ed a slu\u017eby na dan\u00e9m poukazu uveden\u00e9. Na z\u00e1klad\u011b t\u011bchto poukaz\u016f jsou pot\u00e9 zbo\u017e\u00ed a slu\u017eby dod\u00e1v\u00e1ny a novela z\u00e1kona sjednocuje podm\u00ednky, v&nbsp;jak\u00e9m okam\u017eiku doch\u00e1z\u00ed k&nbsp;povinnosti subjekt\u016f, kter\u00e9 poukazy vystavuj\u00ed, odv\u00e1d\u011bt DPH.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">U jedno\u00fa\u010delov\u00fdch poukaz\u016f je v&nbsp;dob\u011b jeho vystaven\u00ed zn\u00e1m\u00e9 m\u00edsto dod\u00e1n\u00ed i \u010d\u00e1stka splatn\u00e9 dan\u011b dan\u00e9ho zbo\u017e\u00ed \u010di slu\u017eeb a v&nbsp;takov\u00e9m p\u0159\u00edpad\u011b m\u00e1 subjekt povinnost DPH z&nbsp;tohoto poukazu odv\u00e9st st\u00e1tu v&nbsp;okam\u017eiku jeho vystaven\u00ed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nap\u0159. Poukaz na ubytov\u00e1n\u00ed na jednu noc v&nbsp;hotelu cel\u00e9 hotelov\u00e9 s\u00edt\u011b ve Slovensk\u00e9 republice. Je zde zn\u00e1m\u00e9 m\u00edsto dod\u00e1n\u00ed, i sazba DPH za tuto slu\u017ebu \u2013 vyd\u00e1n\u00ed tohoto poukazu je tak pova\u017eov\u00e1no za dod\u00e1n\u00ed p\u0159\u00edslu\u0161n\u00e9ho zbo\u017e\u00ed \u010di slu\u017eeb a je nutno toto pln\u011bn\u00ed zdanit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">U v\u00edce\u00fa\u010delov\u00fdch poukaz\u016f nen\u00ed v&nbsp;dob\u011b jejich vystaven\u00ed zn\u00e1m\u00e1 n\u011bkter\u00e1 ze skute\u010dnost\u00ed, kter\u00e1 by umo\u017enila ur\u010dit jednozna\u010dn\u00fd postup z&nbsp;hlediska DPH, jako u jedno\u00fa\u010delov\u00fdch poukaz\u016f. V&nbsp;takov\u00e9m p\u0159\u00edpad\u011b je dod\u00e1n\u00ed zbo\u017e\u00ed \u010di slu\u017eby p\u0159edm\u011btem dan\u011b a\u017e v&nbsp;okam\u017eiku skute\u010dn\u00e9ho p\u0159ed\u00e1n\u00ed zbo\u017e\u00ed nebo \u010derp\u00e1n\u00ed slu\u017eby.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>4) Zdan\u011bn\u00ed dod\u00e1n\u00ed stavby, zdan\u011bn\u00ed pron\u00e1jmu nemovitosti<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Novela z\u00e1kona p\u0159in\u00e1\u0161\u00ed nov\u00e1, n\u00ed\u017ee uveden\u00e1 pravidla:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pl\u00e1tci dan\u011b nebudou moci vyu\u017e\u00edt volbu zdan\u011bn\u00ed nemovitosti osvobozen\u00e9 od dan\u011b, kter\u00e1 je ur\u010dena k&nbsp;bydlen\u00ed (byt \u010di rodinn\u00fd d\u016fm) p\u0159i jej\u00edm dod\u00e1n\u00ed s&nbsp;c\u00edlem zabr\u00e1nit zneu\u017eit\u00ed odpo\u010dt\u016f na dani.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Stejn\u011b bude p\u0159istupov\u00e1no i k&nbsp;pr\u00e1vu volby na zdan\u011bn\u00ed pron\u00e1jmu nemovitosti, kter\u00e1 je tak\u00e9 ur\u010dena k&nbsp;bydlen\u00ed. Bez ohledu na to, v&nbsp;jak\u00e9m postaven\u00ed je p\u0159\u00edjemce (n\u00e1jemce) bude pl\u00e1tce m\u00edt v\u017edy povinnost na toto n\u00e1jemn\u00e9 uplatnit osvobozen\u00ed od dan\u011b.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zdan\u011bn\u00ed nebude nov\u011b podl\u00e9hat pouze dod\u00e1n\u00ed nov\u00e9 stavby (za p\u0159edpokladu, \u017ee neuplynulo 5 let od prvn\u00ed kolaudace nebo od prvn\u00edho u\u017e\u00edv\u00e1n\u00ed stavby), ale nov\u011b i dod\u00e1n\u00ed star\u0161\u00ed stavby, u kter\u00e9 do\u0161lo ke zm\u011bn\u011b jej\u00edho \u00fa\u010delu u\u017e\u00edv\u00e1n\u00ed. U t\u00e9to zm\u011bny se v\u0161ak ke zdan\u011bn\u00ed p\u0159istoup\u00ed pouze za podm\u00ednky, \u017ee n\u00e1klady na stavebn\u00ed pr\u00e1ce p\u0159edstavovaly min. 40% hodnoty stavby p\u0159ed zapo\u010det\u00edm prac\u00ed. D\u00e1le zdan\u011bn\u00ed bude podl\u00e9hat tak\u00e9 zrekonstruovan\u00e1 stavba, za stejn\u00e9ho p\u0159edpokladu, \u017ee stavebn\u00ed pr\u00e1ce na rekonstrukci p\u0159edstavovaly min. 40% hodnoty stavby p\u0159ed zapo\u010det\u00edm prac\u00ed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Uplatn\u011bn\u00ed osvobozen\u00ed u staveb, u kter\u00fdch do\u0161lo k&nbsp;rekonstrukci nebo ke zm\u011bn\u011b \u00fa\u010delu u\u017e\u00edv\u00e1n\u00ed, bude mo\u017en\u00e9 po uplynut\u00ed 5 let od kolaudace t\u011bchto zm\u00edn\u011bn\u00fdch stavebn\u00edch prac\u00ed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>5) P\u0159enos da\u0148ov\u00e9 povinnosti p\u0159i dod\u00e1n\u00ed zem\u011bd\u011blsk\u00fdch plodin a zbo\u017e\u00ed z&nbsp;kov\u016f<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V&nbsp;oblasti dod\u00e1n\u00ed zem\u011bd\u011blsk\u00fdch plodin a v\u00fdrobk\u016f z&nbsp;kovu, na kter\u00e9 je vystavena zjednodu\u0161en\u00e1 faktura (doklad z&nbsp;ERP) dojde k&nbsp;vylou\u010den\u00ed t\u011bchto pln\u011bn\u00ed z&nbsp;re\u017eimu p\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Na takov\u00fdch dokladech nebyly uvedeny n\u00e1le\u017eitosti odb\u011bratele ani informace o p\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti, kter\u00e9 jsou podstatn\u00fdmi podm\u00ednkami p\u0159i uplat\u0148ov\u00e1n\u00ed p\u0159enosu da\u0148ov\u00e9 povinnosti a kupuj\u00edc\u00ed si z&nbsp;tohoto d\u016fvodu nemohl uplatnit da\u0148 na koupi takov\u00e9ho zbo\u017e\u00ed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>6) Sn\u00ed\u017een\u00ed sazby DPH u hotelov\u00fdch a ubytovac\u00edch slu\u017eeb<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sazba DPH u hotelov\u00fdch a ubytovac\u00edch slu\u017eeb bude sn\u00ed\u017eena na 10%.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Pavla Vejtrubov\u00e1<\/strong><br>Accounting Consultant Assistant<\/p>","protected":false},"excerpt":{"rendered":"<p>Ministerstvo financ\u00ed SR p\u0159ipravilo a schv\u00e1lilo novelu Z\u00e1kona 222\/2004 Z.z. o&nbsp;dani z&nbsp;p\u0159idan\u00e9 hodnoty, kter\u00e1 je \u00fa\u010dinn\u00e1 ode dne 1.1.2019. Dovolujeme si V\u00e1m n\u00ed\u017ee shrnout nejd\u016fle\u017eit\u011bj\u0161\u00ed zm\u011bny, kter\u00e9 novela z\u00e1kona obsahuje: 1. Zru\u0161en\u00ed jistoty na da\u0148 2. Sjednocen\u00ed definice obratu pro \u00fa\u010dely registrace pl\u00e1tcovstv\u00ed DPH 3. Dod\u00e1n\u00ed zbo\u017e\u00ed a slu\u017eeb p\u0159i pou\u017eit\u00ed poukaz\u016f 4. Zdan\u011bn\u00ed dod\u00e1n\u00ed [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":811,"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-810","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 v\u00a0z\u00e1kon\u011b o DPH od 1.1.2019 \u2013 Slovensko | 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 v\u00a0z\u00e1kon\u011b o DPH od 1.1.2019 \u2013 Slovensko | E-Consulting\" \/>\n<meta property=\"og:description\" content=\"Ministerstvo financ\u00ed SR p\u0159ipravilo a schv\u00e1lilo novelu Z\u00e1kona 222\/2004 Z.z. o&nbsp;dani z&nbsp;p\u0159idan\u00e9 hodnoty, kter\u00e1 je \u00fa\u010dinn\u00e1 ode dne 1.1.2019. Dovolujeme si V\u00e1m n\u00ed\u017ee shrnout nejd\u016fle\u017eit\u011bj\u0161\u00ed zm\u011bny, kter\u00e9 novela z\u00e1kona obsahuje: 1. Zru\u0161en\u00ed jistoty na da\u0148 2. Sjednocen\u00ed definice obratu pro \u00fa\u010dely registrace pl\u00e1tcovstv\u00ed DPH 3. Dod\u00e1n\u00ed zbo\u017e\u00ed a slu\u017eeb p\u0159i pou\u017eit\u00ed poukaz\u016f 4. Zdan\u011bn\u00ed dod\u00e1n\u00ed [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.e-cons.cz\/post\/novinky-v-zakone-o-dph-od-1-1-2019-slovensko\" \/>\n<meta property=\"og:site_name\" content=\"E-Consulting\" \/>\n<meta property=\"article:published_time\" content=\"2019-01-03T18:41:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-04-23T17:41:54+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.e-cons.cz\/wp-content\/uploads\/2024\/04\/image-127.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"1080\" \/>\n\t<meta property=\"og:image:height\" content=\"715\" \/>\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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