{"id":11327,"date":"2012-10-23T10:00:35","date_gmt":"2012-10-23T08:00:35","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/infoservis-rucenie-za-dph\/"},"modified":"2023-06-26T11:00:40","modified_gmt":"2023-06-26T09:00:40","slug":"infoservis-rucenie-za-dph","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/infoservis-rucenie-za-dph\/","title":{"rendered":"Infoservis: Ru\u010denie za DPH"},"content":{"rendered":"<h2>Novela z\u00e1kona o\u00a0DPH zav\u00e1dza\u00a0<em>in\u0161tit\u00fat ru\u010denie za da\u0148<\/h2>\n<p>je to pr\u00edpad, ke\u010f \u201e<em>kupuj\u00faci (odberate\u013e) platite\u013e\u00a0<\/em><em>ru\u010d\u00ed za da\u0148 uveden\u00fa na n\u00e1kupnej fakt\u00fare, ak pred\u00e1vaj\u00faci (dod\u00e1vate\u013e) da\u0148 nezaplatil a\u00a0kupuj\u00faci platite\u013e t\u00fato okolnos\u0165 vedel alebo na z\u00e1klade dostato\u010dn\u00fdch d\u00f4vodov vedie\u0165 mal alebo vedie\u0165 mohol.<\/em>\u201c<!--more--><\/p>\n<p>Dostato\u010dn\u00fdmi d\u00f4vodmi pre ru\u010denie m\u00f4\u017eu by\u0165 nasledovn\u00e9 ind\u00edcie:<\/p>\n<ul>\n<li>suma na fakt\u00fare za tovar alebo slu\u017ebu je\u00a0<strong>neprimerane vysok\u00e1 alebo n\u00edzka<\/strong><\/li>\n<li>faktur\u00e1cia sa uskuto\u010d\u0148uje\u00a0<strong>medzi prepojen\u00fdmi osobami<\/strong> (kupuj\u00faci \u2013 pred\u00e1vaj\u00faci)<\/li>\n<li>kupuj\u00faci platite\u013e\u00a0<strong>opakovane uskuto\u010d\u0148oval obchody<\/strong>\u00a0s\u00a0osobou, ktor\u00e1 je pova\u017eovan\u00e1 za \u201erizikov\u00fa\u201c osobu. Zoznam rizikov\u00fdch os\u00f4b bude vyvesen\u00fd na webe da\u0148ov\u00e9ho riadite\u013estva. V\u00a0tomto \u010dase sa tento \u201ezoznam hanby\u201c iba vytv\u00e1ra.<\/li>\n<\/ul>\n<p>V\u00a0praxi m\u00f4\u017ee nasta\u0165 situ\u00e1cia, kedy odberate\u013e si nak\u00fapi tovar od dod\u00e1vate\u013ea; DPH si odpo\u010d\u00edta vo svojom da\u0148ovom priznan\u00ed a\u00a0za nejak\u00fd \u010das mu pr\u00edde v\u00fdmer z\u00a0D\u00da na zaplatenie dane za \u201eneporiadneho\u201c obchodn\u00e9ho partnera. Samozrejme D\u00da si vyberie iba v\u00fd\u0161ku dane, ktor\u00fa si kupuj\u00faci odpo\u010d\u00edtali z\u00a0fakt\u00fary svojho dod\u00e1vate\u013ea.<\/p>\n<p>T\u00fato da\u0148, ktor\u00fa tak\u00fdmto sp\u00f4sobom vyberie D\u00da, si potom m\u00f4\u017ee kupuj\u00faci vym\u00e1ha\u0165 od tohto dod\u00e1vate\u013ea s\u00fadnou cestou. D\u00da vr\u00e1ti da\u0148 kupuj\u00facemu platite\u013eovi (ru\u010dite\u013eovi) ak sa mu podar\u00ed da\u0148 vym\u00f4c\u0165 od svojho dl\u017en\u00edka.<\/p>\n<h2>Cel\u00e1 situ\u00e1cia m\u00f4\u017ee prebehn\u00fa\u0165 aj tak\u00fdmto sp\u00f4sobom:<\/h2>\n<p>Pred\u00e1vaj\u00faci platite\u013e obchoduje so svojimi partnermi a\u00a0z\u00a0nejak\u00e9ho d\u00f4vodu nezaplat\u00ed da\u0148 D\u00da. Neurob\u00ed tak ani na n\u00e1sledn\u00fa v\u00fdzvu D\u00da. D\u00da uskuto\u010dn\u00ed kontrolu o\u00a0tohto obchodn\u00edka a\u00a0zist\u00ed s\u00a0k\u00fdm tento platite\u013e uskuto\u010dnil zdanite\u013en\u00e9 obchody v\u00a0danom obdob\u00ed. Tak\u00fdmto sp\u00f4sobom D\u00da z\u00edska zoznam kto je potenci\u00e1lny ru\u010dite\u013e za da\u0148 tomuto platite\u013eovi. Po tejto kontrole u\u017e ni\u010d nestoj\u00ed v\u00a0ceste, aby D\u00da za\u010dal posiela\u0165 ru\u010dite\u013eom v\u00fdmery na zaplatenie dane. V\u00a0tejto chv\u00edli nie je jasn\u00e9 \u010di D\u00da bude vym\u00e1ha\u0165 tak\u00fdmto sp\u00f4sobom cel\u00fa da\u0148 na v\u00fdstupe neplatiaceho platite\u013ea, alebo iba t\u00fa da\u0148 (nezaplaten\u00fa), ktor\u00e1 vy\u0161la tomuto platite\u013eovi v\u00a0danom obdob\u00ed ako da\u0148ov\u00e1 povinnos\u0165, ktor\u00e1 b\u00fdva ni\u017e\u0161ia ako celkov\u00e1 da\u0148 na v\u00fdstupe. Ak je da\u0148ov\u00e1 povinnos\u0165 ni\u017e\u0161ia ako celkov\u00e1 da\u0148 na v\u00fdstupe, kto (zo zoznamu obchodn\u00fdch partnerov obchoduj\u00facich v\u00a0tom obdob\u00ed) potom bude ru\u010dite\u013eom za neporiadneho dod\u00e1vate\u013ea?<\/p>\n<h2>\u010co to v praxi bude znamena\u0165?<\/h2>\n<p>Pre n\u00e1s be\u017en\u00fdch podnikate\u013eov z\u00a0tohto vypl\u00fdva, aby sme si svojich obchodn\u00fdch partnerov \u201elustrovali\u201c a\u00a0sk\u00famali \u010di n\u00e1hodou nemaj\u00fa niekde dlhy (napr. v Soci\u00e1lnej pois\u0165ovni, ktor\u00e1 u\u017e zoznamy dl\u017en\u00edkov zverej\u0148uje). Predpoklad\u00e1 sa, \u017ee ak niekto m\u00e1 dlh vo\u010di SP potom je pravdepodobn\u00e9, \u017ee dlhuje i\u00a0D\u00da.<\/p>\n<p>Iba sk\u00fasenosti uk\u00e1\u017eu \u010di uveden\u00e9 opatrenia vy\u010distia podnikate\u013esk\u00e9 prostredie od\u00a0 neplati\u010dov. Z\u00e1konodarca tvrd\u00ed, \u017ee in\u0161tit\u00fat ru\u010denie za da\u0148 v\u00a0krajin\u00e1ch kde je u\u017e zaveden\u00fd, priniesol pozit\u00edvne v\u00fdsledky. Nech\u00e1me sa prekvapi\u0165&#8230;.<\/p>\n<p>Pr\u00edspevok poslal V. Tich\u00fd, \u00fa\u010dtovn\u00e1 kancel\u00e1ria\u00a0<strong><a href=\"https:\/\/www.ieforum.sk\/\">IEForum, s.r.o.<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Novela z\u00e1kona o\u00a0DPH zav\u00e1dza\u00a0in\u0161tit\u00fat ru\u010denie za da\u0148 je to pr\u00edpad, ke\u010f \u201ekupuj\u00faci (odberate\u013e) platite\u013e\u00a0ru\u010d\u00ed za da\u0148 uveden\u00fa na n\u00e1kupnej fakt\u00fare, ak pred\u00e1vaj\u00faci (dod\u00e1vate\u013e) da\u0148 nezaplatil &#8230;<\/p>\n","protected":false},"author":2,"featured_media":11328,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[15,8],"tags":[395,985],"class_list":["post-11327","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-pridanej-hodnoty","category-dane","tag-dph","tag-infoservis"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11327","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=11327"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11327\/revisions"}],"predecessor-version":[{"id":12987,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11327\/revisions\/12987"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/11328"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=11327"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=11327"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=11327"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}