{"id":11395,"date":"2013-08-06T12:00:35","date_gmt":"2013-08-06T10:00:35","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/nove-povinnosti-pre-platcov-dph\/"},"modified":"2023-06-26T11:00:53","modified_gmt":"2023-06-26T09:00:53","slug":"nove-povinnosti-pre-platcov-dph","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/nove-povinnosti-pre-platcov-dph\/","title":{"rendered":"Infoservis: Ste platcovia DPH? Vl\u00e1da V\u00e1m pripravuje nov\u00e9 povinnosti!"},"content":{"rendered":"<p>Viete ak\u00e9 bud\u00fa Va\u0161e nov\u00e9 povinnosti od janu\u00e1ra 2014 ? \u00a0Va\u0161e fakt\u00fary chcem ma\u0165 v elektronickej podobe aj finan\u010dn\u00e1 spr\u00e1va. Zvl\u00e1dnete \u010fal\u0161iu evidenciu DPH ru\u010dne, alebo to prenech\u00e1te na softv\u00e9r ? Prin\u00e1\u0161ame V\u00e1m inform\u00e1cie v\u00a0spolupr\u00e1ci s\u00a0vydavate\u013estvom <a href=\"https:\/\/www.uad.sk\/\">Verlag Dash\u00f6fer.<\/a><!--more--><\/p>\n<p>V\u0161etky fakt\u00fary, ktor\u00e9 podnikate\u013e (platca DPH) dostal alebo obchodn\u00e9mu partnerovi poslal, chce ma\u0165 v elektronickej forme aj <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/slovnik-pojmov\/financna-sprava\/\">finan\u010dn\u00e1 spr\u00e1va<\/a>. R\u00e1ta sa s t\u00fdm v novele z\u00e1kona o DPH, ktor\u00fa v stredu schv\u00e1lila vl\u00e1da a po odobren\u00ed v parlamente by mala nadobudn\u00fa\u0165 \u00fa\u010dinnos\u0165 od janu\u00e1ra bud\u00faceho roka. \u0160t\u00e1t chce dosta\u0165 fakt\u00fary podnikate\u013eov na da\u0148ov\u00e9 \u00farady cez takzvan\u00fd kontroln\u00fd v\u00fdkaz, v ktorom maj\u00fa by\u0165 detaily o \u010d\u00edsle fakt\u00fary, d\u00e1tume prijatia platby, da\u0148ov\u00fd z\u00e1klad aj sadzba\u00a0dane. Zavedie ho sk\u00f4r, ako pl\u00e1noval, Ak\u010dn\u00fd pl\u00e1n boja proti da\u0148ov\u00fdm podvodom s n\u00edm r\u00e1tal od okt\u00f3bra 2014.\u00a0\u00dadaje bud\u00fa vyp\u013a\u0148a\u0165 podnikatelia cez \u00fa\u010dtovn\u00fd softv\u00e9r, zatia\u013e ho v\u0161ak nemaj\u00fa na tieto \u00fa\u010dely prisp\u00f4soben\u00fd. Firmy bud\u00fa povinn\u00e9 si tento softv\u00e9r aktualizova\u0165 alebo upravi\u0165.<\/p>\n<p><strong>Kontroln\u00fd v\u00fdkaz<\/strong><\/p>\n<ul>\n<li>r\u00e1ta s n\u00edm novela z\u00e1kona o DPH, ktor\u00fa v stredu schv\u00e1lila vl\u00e1da, \u00fa\u010dinn\u00fd by mal by\u0165 od 1. janu\u00e1ra 2014,<\/li>\n<li>vo v\u00fdkaze maj\u00fa by\u0165 detailn\u00e9 inform\u00e1cie o ka\u017edej fakt\u00fare,<\/li>\n<li>p\u00e1rovan\u00edm a kr\u00ed\u017eovou kontrolou fakt\u00far od dod\u00e1vate\u013eov a odberate\u013eov sa m\u00e1 zamedzi\u0165 odpo\u010dtom a \u00fanikom.<\/li>\n<\/ul>\n<h3><a name=\"title1\"><\/a>Hrozba vysok\u00fdch pok\u00fat<\/h3>\n<p>Ako bude v\u00fdkaz vyzera\u0165, zatia\u013e nevie presne ani rezort financi\u00ed, ktor\u00fd novelu pripravil. Vzor v\u00fdkazu pripravuje.<em>\u201eSoftv\u00e9r dnes vygeneruje zostavu v\u00fdkazu DPH, t\u00e1 je podkladom na posielanie da\u0148ov\u00e9ho priznania k DPH,\u201c<\/em>vrav\u00ed poradca ministra Radko Kuruc. Zostavu bud\u00fa podnikatelia on-line posiela\u0165 v podobe, ktor\u00e1 zatia\u013e nie je zn\u00e1ma. V\u00fdkaz bude musie\u0165 posla\u0165 za ka\u017ed\u00e9 zda\u0148ovacie obdobie, ke\u010f je povinn\u00fd poda\u0165 aj da\u0148ov\u00e9 priznanie.<\/p>\n<p>Podnikate\u013eovi, ktor\u00fd nedoru\u010d\u00ed v\u00fdkaz alebo v \u0148om odp\u00ed\u0161e z fakt\u00fary zl\u00e9 \u00fadaje, bude m\u00f4c\u0165 da\u0165 da\u0148ov\u00fd \u00farad pokutu do desa\u0165tis\u00edc eur. Ak omyl zopakuje, postih m\u00f4\u017ee by\u0165 a\u017e 100-tis\u00edc eur. Firmy tento n\u00e1vrh kritizuj\u00fa, tvrdia, \u017ee ich \u010dak\u00e1 \u010fal\u0161ia byrokracia a vy\u0161\u0161ie n\u00e1klady. Pod\u013ea Republikovej \u00fanie zamestn\u00e1vate\u013eov zmena za\u0165a\u017e\u00ed podnikate\u013esk\u00e9 prostredie, je technicky a finan\u010dne n\u00e1ro\u010dn\u00e1 s kr\u00e1tkym term\u00ednom na \u00fapravu softv\u00e9rov. Ministerstvo financi\u00ed toto opatrenie pova\u017euje za k\u013e\u00fa\u010dov\u00fd n\u00e1stroj proti \u00fanikom na DPH. Na nich \u0161t\u00e1t prich\u00e1dza ro\u010dne o 1,2 a\u017e 2,3 miliardy eur. Daniari o\u010dak\u00e1vaj\u00fa, \u017ee z\u00edskan\u00edm fakt\u00far od dod\u00e1vate\u013eov aj odberate\u013eov odhalia nepreh\u013eadn\u00e9 toky fikt\u00edvnych tovarov, ktor\u00fdmi sa vyh\u00fdbaj\u00fa da\u0148ovej povinnosti. P\u00f4jde o takzvan\u00e9 kr\u00ed\u017eov\u00e9 kontroly.<\/p>\n<p><em>\u201eAutomatick\u00e9 spracovanie z\u00edskan\u00fdch \u00fadajov a ich kr\u00ed\u017eov\u00e1 kontrola pom\u00f4\u017ee odha\u013eova\u0165 karuselov\u00e9 podvody, podvodne vystaven\u00e9 fakt\u00fary, ktor\u00e9 nie s\u00fa zaevidovan\u00e9 ako pr\u00edjem, ale na druhej strane si z nich odberatelia uplat\u0148uj\u00fa odpo\u010det,\u201c<\/em>\u00a0reagovala hovorky\u0148a finan\u010dnej spr\u00e1vy Patr\u00edcia Mac\u00edkov\u00e1. Zabr\u00e1ni\u0165 by sa malo vyplateniu nadmern\u00e9ho odpo\u010dtu z tej istej fakt\u00fary.<\/p>\n<h3><a name=\"title2\"><\/a>Ako bude fungova\u0165?<\/h3>\n<p>V praxi m\u00f4\u017ee by\u0165 spracovanie \u00fadajov zlo\u017eitej\u0161ie. Finan\u010dn\u00e1 spr\u00e1va toti\u017e st\u00e1le nem\u00e1 plne funk\u010dn\u00fd nov\u00fd informa\u010dn\u00fd syst\u00e9m od IBM a SAP, ktor\u00fd by \u00fadaje z fakt\u00far analyzoval automaticky. V \u010dase, ke\u010f sa da\u0148ov\u00e9 priznania k DPH skenuj\u00fa a prevl\u00e1da fyzick\u00e9 doru\u010dovanie, sa elektroniz\u00e1cia zd\u00e1 ako sci-fi. Navy\u0161e, aby porovn\u00e1vanie fakt\u00far bolo efekt\u00edvne a r\u00fdchle, \u017eiada si to nov\u00e9 invest\u00edcie do IT syst\u00e9mov. Tie stoja desiatky mili\u00f3nov eur.<\/p>\n<p>Finan\u010dn\u00e1 spr\u00e1va neodpovedala, ako zmenu v z\u00e1kone zvl\u00e1dnu v praxi jej \u010diastkov\u00e9 analytick\u00e9 syst\u00e9my, ak\u00fdm je napr\u00edklad Data Warehouse. M\u00f4\u017ee tak fungova\u0165 poloautomatick\u00e1 pr\u00e1ca analytikov finan\u010dnej spr\u00e1vy a pol\u00edcie, ktor\u00ed si vyber\u00fa len d\u00e1ta t\u00fdkaj\u00face sa podozriv\u00fdch firiem.<\/p>\n<p>Ing. Zuzana Neupauerov\u00e1 PhD., Zdroj: <a href=\"https:\/\/www.uad.sk\/\">Verlag Dash\u00f6fer<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Viete ak\u00e9 bud\u00fa Va\u0161e nov\u00e9 povinnosti od janu\u00e1ra 2014 ? \u00a0Va\u0161e fakt\u00fary chcem ma\u0165 v elektronickej podobe aj finan\u010dn\u00e1 spr\u00e1va. Zvl\u00e1dnete \u010fal\u0161iu evidenciu DPH ru\u010dne, &#8230;<\/p>\n","protected":false},"author":2,"featured_media":11367,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[15,8],"tags":[982,661],"class_list":["post-11395","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-pridanej-hodnoty","category-dane","tag-platcovia-dph","tag-povinnosti"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11395","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=11395"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11395\/revisions"}],"predecessor-version":[{"id":13019,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11395\/revisions\/13019"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/11367"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=11395"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=11395"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=11395"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}