{"id":11450,"date":"2014-02-21T08:30:33","date_gmt":"2014-02-21T07:30:33","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/najskor-kontrolny-vykaz-k-dph-az-potom-danove-priznanie\/"},"modified":"2023-06-26T11:01:06","modified_gmt":"2023-06-26T09:01:06","slug":"najskor-kontrolny-vykaz-k-dph-az-potom-danove-priznanie","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/najskor-kontrolny-vykaz-k-dph-az-potom-danove-priznanie\/","title":{"rendered":"Najsk\u00f4r kontroln\u00fd v\u00fdkaz k DPH, a\u017e potom da\u0148ov\u00e9 priznanie."},"content":{"rendered":"<p><strong>Niektor\u00ed podnikatelia posielaj\u00fa na finan\u010dn\u00fa spr\u00e1vu da\u0148ov\u00e9 priznanie sk\u00f4r ako kontroln\u00fd v\u00fdkaz DPH. Pod\u013ea z\u00e1kona m\u00e1 by\u0165 postup opa\u010dn\u00fd. Odpor\u00fa\u010dame podnikate\u013eom, aby najsk\u00f4r poslali kontroln\u00fd v\u00fdkaz DPH a a\u017e n\u00e1sledne da\u0148ov\u00e9 priznanie na DPH.<\/strong><\/p>\n<p>Finan\u010dn\u00e1 spr\u00e1va registruje obavy podnikate\u013eskej verejnosti zo zavedenia KV DPH. Tieto obavy sa vo ve\u013ekej miere zakladaj\u00fa na presved\u010den\u00ed firiem, \u017ee za administrat\u00edvne chyby vo v\u00fdkaze dostan\u00fa vysok\u00e9 pokuty. Cie\u013eom finan\u010dnej spr\u00e1vy nie je postihova\u0165 poctiv\u00fdch podnikate\u013eov ani vybera\u0165 finan\u010dn\u00e9 prostriedky na pokut\u00e1ch. Kontroln\u00fd v\u00fdkaz DPH je opatrenie prijat\u00e9 v r\u00e1mci \u201eAk\u010dn\u00e9ho pl\u00e1nu boja proti podvodom\u201c.<\/p>\n<p>Sankcie sa nateraz nebud\u00fa vyrubova\u0165 v nasledovn\u00fdch pr\u00edpadoch:<\/p>\n<ul>\n<li>\u00a0platite\u013e podal KV oneskorene, t.j. podal KV nesk\u00f4r ako podal da\u0148ov\u00e9 priznanie, av\u0161ak KV podal do 25. d\u0148a resp. v z\u00e1konnej lehote po skon\u010den\u00ed zda\u0148ovacieho obdobia na z\u00e1klade vlastn\u00e9ho podnetu, t.j. bez v\u00fdzvy,<\/li>\n<li>\u00a0platite\u013e opakovane podal KV oneskorene, t.j. podal KV nesk\u00f4r ako podal da\u0148ov\u00e9 priznanie, av\u0161ak KV podal do 25. d\u0148a po skon\u010den\u00ed zda\u0148ovacieho obdobia na z\u00e1klade vlastn\u00e9ho podnetu, t.j. bez v\u00fdzvy,<\/li>\n<li>\u00a0platite\u013e podal dodato\u010dn\u00fd KV, ktor\u00fdm opravil ne\u00fapln\u00e9 alebo nespr\u00e1vne \u00fadaje v podanom KV (odstr\u00e1nil nedostatky) z vlastn\u00e9ho podnetu, t.j. bez v\u00fdzvy,<\/li>\n<li>\u00a0platite\u013e podal dodato\u010dn\u00fd KV, ktor\u00fdm opravil ne\u00fapln\u00e9 alebo nespr\u00e1vne \u00fadaje (odstr\u00e1nil nedostatky) na z\u00e1klade v\u00fdzvy v lehote ur\u010denej vo v\u00fdzve.<\/li>\n<\/ul>\n<p>V pr\u00edpade ak\u00fdchko\u013evek ot\u00e1zok je im tie\u017e k dispoz\u00edcii Call centrum, ktor\u00e9 m\u00e1 v najbli\u017e\u0161om t\u00fd\u017edni pred\u013a\u017een\u00e9 otv\u00e1racie hodiny. Teda od 8,00 \u2013 19,00 hod a tie\u017e po\u010das v\u00edkendu od 8,00 \u2013 16,00 hodiny. Telef\u00f3nne \u010d\u00edslo je 048\/431 72 22.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Niektor\u00ed podnikatelia posielaj\u00fa na finan\u010dn\u00fa spr\u00e1vu da\u0148ov\u00e9 priznanie sk\u00f4r ako kontroln\u00fd v\u00fdkaz DPH. Pod\u013ea z\u00e1kona m\u00e1 by\u0165 postup opa\u010dn\u00fd. Odpor\u00fa\u010dame podnikate\u013eom, aby najsk\u00f4r poslali kontroln\u00fd &#8230;<\/p>\n","protected":false},"author":2,"featured_media":11451,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[15,8],"tags":[349,395,418],"class_list":["post-11450","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-pridanej-hodnoty","category-dane","tag-danove-priznanie","tag-dph","tag-kontrolny-vykaz"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11450","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=11450"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11450\/revisions"}],"predecessor-version":[{"id":13051,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11450\/revisions\/13051"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/11451"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=11450"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=11450"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=11450"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}