{"id":11405,"date":"2013-10-01T12:00:35","date_gmt":"2013-10-01T10:00:35","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/ako-zauctovat-vydaj-pri-nakupe-v-zahranici\/"},"modified":"2023-06-26T11:00:54","modified_gmt":"2023-06-26T09:00:54","slug":"ako-zauctovat-vydaj-pri-nakupe-v-zahranici","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/ako-zauctovat-vydaj-pri-nakupe-v-zahranici\/","title":{"rendered":"Infoservis: Viete ako za\u00fa\u010dtova\u0165 doklad z registra\u010dnej pokladnice pri n\u00e1kupe v zahrani\u010d\u00ed?"},"content":{"rendered":"<p>Nakupujete vy, alebo va\u0161i zamestnanci v zahrani\u010d\u00ed (napr\u00edklad v Ma\u010farsku) a pri platbe v hotovosti dostanete doklad z registra\u010dnej pokladnice ? \u010co ak tento doklad neobsahuje va\u0161e I\u010c DPH, alebo na doklade nie je vy\u010d\u00edslen\u00e1 da\u0148 ? 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>Nadobudnutie tovaru v\u00a0tuzemsku z\u00a0\u010dlensk\u00fdch \u0161t\u00e1tov Eur\u00f3pskych spolo\u010denstiev je samostatn\u00fd predmet dane a\u00a0m\u00e1 svoj osobitn\u00fd re\u017eim. Rozhoduj\u00face je stanovenie miesta zdanite\u013en\u00e9ho obchodu. Od miesta zdanite\u013en\u00e9ho obchodu sa odv\u00edja vznik da\u0148ovej povinnosti.<\/p>\n<p>Nadobudnut\u00edm tovaru v\u00a0tuzemsku z\u00a0in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu sa v\u00a0zmysle ustanovenia \u00a7 11 z\u00e1kona \u010d. 222\/2004 Z. z. o\u00a0dani z\u00a0pridanej hodnoty v\u00a0znen\u00ed neskor\u0161\u00edch predpisov rozumie nadobudnutie pr\u00e1va naklada\u0165 ako vlastn\u00edk s\u00a0hnute\u013en\u00fdm hmotn\u00fdm majetkom odoslan\u00fdm a\u00a0prepraven\u00fdm nadob\u00fadate\u013eovi dod\u00e1vate\u013eom alebo nadob\u00fadate\u013eom alebo na ich \u00fa\u010det do tuzemska z\u00a0in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu. Nadobudnutie tovaru z\u00a0in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu sa pova\u017euje za uskuto\u010dnen\u00e9, ak by tak\u00fdto tovar bol pova\u017eovan\u00fd za dodan\u00fd v\u00a0tuzemsku. Znamen\u00e1 to, \u017ee d\u00f4jde k\u00a0fyzick\u00e9mu premiestneniu tovaru od pred\u00e1vaj\u00faceho z\u00a0in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu do tuzemska ku kupuj\u00facemu nadob\u00fadate\u013eovi tovaru. Za nadobudnutie tovaru sa pova\u017euje aj prevzatie tovaru na z\u00e1klade n\u00e1jomnej zmluvy s\u00a0dojednan\u00fdm pr\u00e1vom k\u00fapy prenajatej veci, ak sa v\u00a0\u010dlenskom \u0161t\u00e1te prenaj\u00edmate\u013ea pova\u017euje odovzdanie predmetu n\u00e1jmu za dodanie tovaru do in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu s\u00a0osloboden\u00edm od dane.<\/p>\n<p>Nadobudnutie tovaru v\u00a0tuzemsku z\u00a0in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu je predmetom dane, ak<\/p>\n<p>a) nadob\u00fadate\u013eom je zdanite\u013en\u00e1 osoba konaj\u00faca v\u00a0postaven\u00ed zdanite\u013enej osoby, pr\u00e1vnick\u00e1 osoba, ktor\u00e1 nie je zdanite\u013enou osobou, alebo zahrani\u010dn\u00e1 osoba, ktor\u00e1 je identifikovan\u00e1 pre da\u0148 v\u00a0inom \u010dlenskom \u0161t\u00e1te, a<\/p>\n<p>b) dod\u00e1vate\u013eom je osoba identifikovan\u00e1 pre da\u0148 v\u00a0inom \u010dlenskom \u0161t\u00e1te, ktor\u00e1 dodala tovar za protihodnotu, okrem dodania tovaru s\u00a0in\u0161tal\u00e1ciou alebo mont\u00e1\u017eou dod\u00e1vate\u013eom alebo na jeho \u00fa\u010det a\u00a0okrem dodania tovaru formou z\u00e1sielkov\u00e9ho predaja,<\/p>\n<p>c) nadobudnutie tovaru sa uskuto\u010dn\u00ed v\u00a0tuzemsku,<\/p>\n<p>d) nadobudnutie tovaru sa uskuto\u010dn\u00ed za protihodnotu.<\/p>\n<p>Nadobudnutie tovaru v\u00a0tuzemsku z\u00a0in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu nie je predmetom dane, ak<\/p>\n<p>a) dodanie tak\u00e9ho tovaru v\u00a0tuzemsku by bolo osloboden\u00e9 od dane pod\u013ea \u00a7 47 ods. 7 a\u017e 10,<\/p>\n<p>b) nadob\u00fadate\u013eom je zdanite\u013en\u00e1 osoba, ktor\u00e1 nie je platite\u013eom dane a\u00a0ktor\u00e1 nie je registrovan\u00e1 pre da\u0148 pod\u013ea \u00a7 7 alebo pr\u00e1vnick\u00e1 osoba, ktor\u00e1 nie je zdanite\u013enou osobou a\u00a0ktor\u00e1 nie je registrovan\u00e1 pre da\u0148 pod\u013ea \u00a7 7, a\u00a0s\u00fa\u010dasne celkov\u00e1 hodnota nadobudnut\u00e9ho tovaru nedosiahla 13\u00a0941,45 eura za predch\u00e1dzaj\u00faci kalend\u00e1rny rok a\u00a0ani v\u00a0priebehu kalend\u00e1rneho roku t\u00fato hodnotu nedosiahne.<\/p>\n<p>Ak neboli splnen\u00e9 podmienky pre dodanie tovaru do in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu a\u00a0ma\u010farsk\u00fd dod\u00e1vate\u013e \u2013 zdanite\u013en\u00e1 osoba nepreuk\u00e1zala podmienky oslobodenia pod\u013ea z\u00e1kona o\u00a0dani z\u00a0pridanej hodnoty platn\u00e9ho na \u00fazem\u00ed Ma\u010farska, potom doklad vyhotovil s\u00a0ma\u010farskou da\u0148ou. Slovensk\u00fd platite\u013e dane m\u00f4\u017ee po\u017eiada\u0165 o\u00a0refund\u00e1ciu dane zaplatenej v\u00a0Ma\u010farsku.<\/p>\n<p>Ing. Marta Re\u0161etkov\u00e1 PhD., Zdroj: <a href=\"https:\/\/www.uad.sk\/\">Verlag Dash\u00f6fer<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nakupujete vy, alebo va\u0161i zamestnanci v zahrani\u010d\u00ed (napr\u00edklad v Ma\u010farsku) a pri platbe v hotovosti dostanete doklad z registra\u010dnej pokladnice ? \u010co ak tento doklad &#8230;<\/p>\n","protected":false},"author":2,"featured_media":11406,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[35,6],"tags":[979,474,980],"class_list":["post-11405","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podvojne-uctovnictvo","category-uctovnictvo","tag-nakup-v-zahranici","tag-uctovanie","tag-vydaj"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11405","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=11405"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11405\/revisions"}],"predecessor-version":[{"id":13024,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11405\/revisions\/13024"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/11406"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=11405"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=11405"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=11405"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}