{"id":11415,"date":"2013-12-11T07:08:48","date_gmt":"2013-12-11T06:08:48","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/pripravte-sa-na-kontrolny-vykaz-k-dph\/"},"modified":"2023-06-26T11:00:59","modified_gmt":"2023-06-26T09:00:59","slug":"pripravte-sa-na-kontrolny-vykaz-k-dph","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/pripravte-sa-na-kontrolny-vykaz-k-dph\/","title":{"rendered":"Pripravte sa na kontroln\u00fd v\u00fdkaz k DPH"},"content":{"rendered":"

Platitelia dane bud\u00fa ma\u0165 od janu\u00e1ra 2014 nov\u00fa povinnos\u0165, spolu s\u00a0da\u0148ov\u00fdm priznan\u00edm elektronicky pod\u00e1va\u0165 aj kontroln\u00fd v\u00fdkaz. Ako bude t\u00e1to povinnos\u0165 premietnut\u00e1 do apar\u00e1tu syst\u00e9mov Money ?\u00a0 Pozadie pr\u00edpravy poodhalila Mgr. Krist\u00edna Pokorn\u00e1, analyti\u010dka spolo\u010dnosti Solitea Slovensko.<\/p>\n

\"\"<\/a>T\u00fdka sa t\u00e1to zmena v\u0161etk\u00fdch z\u00e1kazn\u00edkov, pou\u017e\u00edvate\u013eov Money ?<\/strong><\/p>\n

T\u00e1to zmena sa t\u00fdka predov\u0161etk\u00fdm platite\u013eov DPH, ktor\u00ed v\u00a0Money S3, ale aj v\u00a0Money S4 a\u00a0S5 vystavuj\u00fa alebo prij\u00edmaj\u00fa fakt\u00fary, rovnako ako doklady v\u00a0hotovosti, napr\u00edklad tr\u017eby z\u00a0registra\u010dnej pokladnice, alebo n\u00e1kupy v hotovosti.<\/p>\n

Pod\u013ea z\u00e1stupcov Ministerstva financi\u00ed, t\u00e1to zmena vraj podnikate\u013eov neza\u0165a\u017e\u00ed, lebo \u00fadaje vstupuj\u00face do kontroln\u00e9ho v\u00fdkazu u\u017e v\u00a0syst\u00e9me maj\u00fa aj teraz (napr\u00edklad sumy, \u010d\u00edsla dokladov a\u00a0pod.), je to tak ?<\/strong><\/p>\n

Nie, tak celkom. Kontroln\u00fd v\u00fdkaz zav\u00e1dza \u010fal\u0161ie dodato\u010dn\u00e9 povinn\u00e9 \u00fadaje, ktor\u00e9 s\u00fa potrebn\u00e9 pre jeho vyplnenie a\u00a0doteraz ich podnikatelia pre spracovanie priznania nepotrebovali.<\/p>\n

Ktor\u00e9 s\u00fa to ?<\/strong><\/p>\n

Je ich viac, ale napr\u00edklad pri vystaven\u00fdch fakt\u00farach, bude potrebn\u00e9 vedie\u0165 odl\u00ed\u0161i\u0165, ktor\u00e9 fakt\u00fary podnikate\u013e vystavil platite\u013eom DPH, ktor\u00e9 in\u00fdm podnikate\u013eom a\u00a0ktor\u00e9 be\u017en\u00fdm spotrebite\u013eom. Hoci v\u00a0da\u0148ovom priznan\u00ed vstupuj\u00fa do jedn\u00e9ho riadku, v\u00a0kontrolnom v\u00fdkaze sa uv\u00e1dzaj\u00fa v odli\u0161n\u00fdch oddieloch. Z tohto d\u00f4vodu\u00a0bude od nov\u00e9ho roka potrebn\u00e9\u00a0\u00a0d\u00f4sledne u\u017e pri faktur\u00e1cii zad\u00e1va\u0165 idenfik\u00e1tory adresy ako I\u010cO, DI\u010c, I\u010c DPH, aby Money vedelo spr\u00e1vne identifikova\u0165 \u010di ide o\u00a0fakt\u00faru vystaven\u00fa zdanite\u013enej osobe alebo ob\u010danovi – nepodnikate\u013eovi.<\/p>\n

Spom\u00ednali ste, \u017ee nov\u00fdch povinnost\u00ed je viac, na \u010do sa e\u0161te podnikatelia musia pripravi\u0165 ?<\/strong><\/p>\n

Doch\u00e1dza k\u00a0roz\u0161\u00edreniu tuzemsk\u00e9ho prenesenia da\u0148ovej povinnosti na tovary pri predaji tovarov ako s\u00fa mobiln\u00e9 telef\u00f3ny alebo integrovan\u00e9 obvody, obilniy, tovary ako s\u00fa \u017eelezo a\u00a0oce\u013e a\u00a0predmety z\u00a0nich.\u00a0 Z\u00e1rove\u0148 sa tieto tovary \u0161peci\u00e1lne vykazuj\u00fa v\u00a0kontrolnom v\u00fdkaze (dod\u00e1vate\u013e mus\u00ed v\u00a0pr\u00edpade, ak fakturuje tak\u00e9to tovary uv\u00e1dza\u0165 mno\u017estvo tovaru pre ka\u017ed\u00fd druh alebo k\u00f3d tovaru samostatne).\u00a0Taktie\u017e bude potrebn\u00e9 samostatne vies\u0165 doklady o\u00a0tr\u017eb\u00e1ch \u00a0z registra\u010dnej pokladnice<\/p>\n

Ako tieto zmeny premietnete do apar\u00e1tu Money ?<\/strong><\/p>\n

Zmena bude realizovan\u00e1 v\u00a0dvoch krokoch. Najprv pribudn\u00fa nov\u00e9 \u010dlenenia DPH, t\u00e1to zmena je nevyhnutn\u00e1, lebo to \u010do sa doteraz evidovalo spolu, sa bude musie\u0165 analyticky roz\u010dleni\u0165. Doklady s\u00a0t\u00fdmito \u010dleneniami DPH by sa mali vystavova\u0165 u\u017e od nov\u00e9ho roka a\u00a0z\u00e1kazn\u00edci by sa na to mali vopred pripravi\u0165, zalo\u017ei\u0165 \u00fa\u010dtovn\u00fd rok a\u00a0pr\u00edpadne aktualizova\u0165 typy fakt\u00far, aby si zjednodu\u0161ili pr\u00e1cu.<\/p>\n

V\u00a0druhom kroku, uvo\u013en\u00edme aktualiz\u00e1cie Money S3, S4 aj S5 ktor\u00e9 bud\u00fa obsahova\u0165 odosielanie v\u00fdkazu. Apar\u00e1t na jeho vytvorenie m\u00e1me z v\u00e4\u010d\u0161ej \u010dasti \u00a0hotov\u00fd, e\u0161te spracov\u00e1vame zmeny publikovan\u00e9 pred nieko\u013ek\u00fdmi d\u0148ami, ale pokia\u013e nie je na port\u00e1li FR SR mo\u017enos\u0165 v\u00fdkaz prija\u0165 bolo by pred\u010dasn\u00e9 ho poskytn\u00fa\u0165 z\u00e1kazn\u00edkom.<\/p>\n

Bude apar\u00e1t kontroln\u00e9ho v\u00fdkazu k\u00a0dispoz\u00edcii v\u0161etk\u00fdm z\u00e1kazn\u00edkom ?<\/strong><\/p>\n

Nov\u00e9 \u010dlenenia DPH potrebn\u00e9 pre zalo\u017eenie \u00fa\u010dtovn\u00e9ho roka 2014 bud\u00fa na\u0161im z\u00e1kazn\u00edkom k\u00a0dispoz\u00edcii u\u017e v\u00a0decembri.<\/p>\n

Samotn\u00fd apar\u00e1t kontroln\u00e9ho v\u00fdkazu bude uvo\u013enen\u00fd koncom janu\u00e1ra alebo za\u010diatkom febru\u00e1ra bud\u00faceho roka. Term\u00edn nez\u00e1le\u017e\u00ed len od n\u00e1s, ale aj od\u00a0stavu a\u00a0pripravenosti slu\u017eieb port\u00e1lu FR SR.<\/p>\n

Pr\u00edstup k\u00a0aktualiz\u00e1cii softv\u00e9ru Money bud\u00fa ma\u0165 v\u0161etci na\u0161i z\u00e1kazn\u00edci v\u00a0r\u00e1mci slu\u017eieb podpory a\u00a0aktualiz\u00e1cie pre rok 2014, preto je d\u00f4le\u017eit\u00e9 aby sa na to pripravili a\u00a0zabezpe\u010dili si predplatn\u00e9 slu\u017eby v\u010das.\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Platitelia dane bud\u00fa ma\u0165 od janu\u00e1ra 2014 nov\u00fa povinnos\u0165, spolu s\u00a0da\u0148ov\u00fdm priznan\u00edm elektronicky pod\u00e1va\u0165 aj kontroln\u00fd v\u00fdkaz. Ako bude t\u00e1to povinnos\u0165 premietnut\u00e1 do apar\u00e1tu syst\u00e9mov …<\/p>\n","protected":false},"author":2,"featured_media":11412,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[15,8],"tags":[395,418],"class_list":["post-11415","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-pridanej-hodnoty","category-dane","tag-dph","tag-kontrolny-vykaz"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11415","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=11415"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11415\/revisions"}],"predecessor-version":[{"id":11417,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11415\/revisions\/11417"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/11412"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=11415"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=11415"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=11415"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}