{"id":11762,"date":"2019-03-19T07:00:04","date_gmt":"2019-03-19T06:00:04","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/superodpocet-nastroj-na-financovanie-inovativnych-projektov\/"},"modified":"2023-06-26T11:02:04","modified_gmt":"2023-06-26T09:02:04","slug":"superodpocet-nastroj-na-financovanie-inovativnych-projektov","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/superodpocet-nastroj-na-financovanie-inovativnych-projektov\/","title":{"rendered":"Superodpo\u010det \u2013 n\u00e1stroj na financovanie inovat\u00edvnych projektov"},"content":{"rendered":"<p>Superodpo\u010det na v\u00fdskum a\u00a0v\u00fdvoj\u00a0(\u010falej &#8222;<em>VaV<\/em>&#8222;) je strategick\u00fd n\u00e1stroj financovania inov\u00e1ci\u00ed, upraven\u00fd z\u00e1konom o dani z pr\u00edjmu pr\u00e1vnick\u00fdch os\u00f4b \u010d. 595\/2003 Z. z., \u00a7 30c, ktor\u00fd umo\u017e\u0148uje ur\u010dit\u00e9 v\u00fddavky (n\u00e1klady) odpo\u010d\u00edta\u0165 od da\u0148ov\u00e9ho z\u00e1kladu druh\u00fdkr\u00e1t. Prostredn\u00edctvom tejto da\u0148ovej \u00fa\u013eavy je mo\u017en\u00e9 u\u0161etri\u0165\u00a0v\u00fdznamn\u00e9 finan\u010dn\u00e9 prostriedky ka\u017ed\u00fd rok. Z ka\u017ed\u00fdch 100 000 \u20ac\u00a0investovan\u00fdch do projektov v\u00fdskumu a\u00a0v\u00fdvoja \u00a0je mo\u017en\u00e9 z\u00edska\u0165 \u00a021 000 \u20ac po splnen\u00ed legislat\u00edvnych po\u017eiadaviek. Tento legislat\u00edvny n\u00e1stroj je mo\u017en\u00e9 vyu\u017e\u00edva\u0165 na Slovensku od 1.1.2015.<\/p>\n<p><!--more-->Najv\u00fdznamnej\u0161ou zmenou noveliz\u00e1cie z\u00e1kona z\u00a0konca roka 2017 je nav\u00fd\u0161enie percentu\u00e1lnej sadzby superodpo\u010dtu v\u00fddavkov (n\u00e1kladov) na VaV v\u00a0be\u017enom zda\u0148ovacom obdob\u00ed, platn\u00e9 od <strong>1.1.2018.<\/strong> Za ka\u017ed\u00fd realizovan\u00fd projekt v\u00fdskumu a v\u00fdvoja je mo\u017en\u00e9 odpo\u010d\u00edta\u0165 <strong>100 %<\/strong> (nav\u00fd\u0161enie z\u00a0p\u00f4vodn\u00fdch 25 %) v\u00fddavkov na v\u00fdskum a\u00a0v\u00fdvoj. \u010eal\u0161ou v\u00fdznamnou zmenou je mo\u017enos\u0165 zahrnutia do v\u00fddavkov superodpo\u010dtu \u2013 licencie za po\u010d\u00edta\u010dov\u00fd program (softv\u00e9r), ktor\u00fd je priamo vyu\u017e\u00edvan\u00fd pri realiz\u00e1cii projektu VaV. Jedn\u00e1 sa len o <strong>\u0161pecializovan\u00fd softv\u00e9r <\/strong>(napr. grafick\u00e9 a kon\u0161truk\u010dn\u00e9 programy), nie o softv\u00e9r zahrnut\u00fd v tzv. be\u017en\u00fdch kancel\u00e1rskych bal\u00edkoch.<\/p>\n<h2>Ak\u00e9 v\u00fddavky (n\u00e1klady) je mo\u017en\u00e9 odpo\u010d\u00edta\u0165?<\/h2>\n<p>Odpo\u010d\u00edta\u0165 <strong>druh\u00fdkr\u00e1t\u00a0<\/strong>je mo\u017en\u00e9 v\u00fddavky, ktor\u00e9 <strong>priamo s\u00favisia<\/strong> <strong>s\u00a0VaV projektmi <\/strong>ako napr.:<strong>\u00a0<\/strong>mzdy a\u00a0odvody intern\u00fdch zamestnancov, materi\u00e1lne a\u00a0prev\u00e1dzkov\u00e9 v\u00fddavky, odpisy budov, strojov a\u00a0zariaden\u00ed, n\u00e1klady na certifik\u00e1ciu v\u00fdsledku v\u00fdvoja, n\u00e1kup nehmotn\u00fdch v\u00fdsledkov VaV od organiz\u00e1cie s\u00a0osved\u010den\u00edm o\u00a0VaV,\u00a0n\u00e1klady na slu\u017eby nak\u00fapen\u00e9 od vysok\u00fdch \u0161k\u00f4l alebo v\u00fdskumn\u00fdch organiz\u00e1ci\u00ed.<\/p>\n<h2>Ak\u00e9 projekty\u00a0 je mo\u017en\u00e9 uplatni\u0165?<\/h2>\n<p>Vhodn\u00fd projekt pre superodpo\u010det, po\u010das ktor\u00e9ho si spolo\u010dnos\u0165 roz\u0161iruje svoje sk\u00fasenosti o nov\u00e9, v konkr\u00e9tnej situ\u00e1cii doteraz nevysk\u00fa\u0161an\u00e9 rie\u0161enie. V\u017edy je nutn\u00e9 pos\u00fadi\u0165, \u010di je projekt pre dan\u00fa spolo\u010dnos\u0165 sk\u00f4r rutina alebo sa v\u010faka nemu roz\u0161\u00edrilo intern\u00e9 know-how. Firma mus\u00ed by\u0165 schopn\u00e1 preuk\u00e1za\u0165, v \u010dom sa ich produkt, technol\u00f3gia alebo postup l\u00ed\u0161i od be\u017ene vyr\u00e1ban\u00fdch produktov a\u00a0technol\u00f3gi\u00ed, pr\u00edpadne od be\u017ene vyu\u017e\u00edvan\u00fdch postupov. M\u00f4\u017eeme poveda\u0165, \u017ee jednou z naj\u0165a\u017e\u0161\u00edch \u00faloh pri pr\u00edprave superodpo\u010dtu na VaV je pr\u00e1ve presn\u00e9 vymedzenie toho, \u010do je v\u00fdvojov\u00fd projekt. Na identifik\u00e1ciu vhodn\u00e9ho projektu toti\u017e neexistuje presn\u00fd n\u00e1vod a\u00a0v\u00a0ka\u017edej spolo\u010dnosti je nutn\u00e9 posudzova\u0165 v\u00fdber vhodn\u00fdch projektov individu\u00e1lne. Nie je mo\u017en\u00e9 presne poveda\u0165, \u017ee existuje nejak\u00fd zoznam projektov, ktor\u00e9 bud\u00fa v\u017edy vhodn\u00e9 pre superodpo\u010det. Individu\u00e1lne pos\u00fadenie projektov v\u00a0celkovom kontexte firmy je z\u00e1kladom spr\u00e1vneho vyu\u017eitia superodpo\u010dtu.<\/p>\n<p style=\"text-align: right;\"><em>Ingrid Fischerov\u00e1<\/em><\/p>\n<p style=\"text-align: right;\"><em>Ayming Slovensko s.r.o.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Superodpo\u010det na v\u00fdskum a\u00a0v\u00fdvoj\u00a0(\u010falej &#8222;VaV&#8222;) je strategick\u00fd n\u00e1stroj financovania inov\u00e1ci\u00ed, upraven\u00fd z\u00e1konom o dani z pr\u00edjmu pr\u00e1vnick\u00fdch os\u00f4b \u010d. 595\/2003 Z. z., \u00a7 30c, ktor\u00fd &#8230;<\/p>\n","protected":false},"author":2,"featured_media":11484,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[16,8],"tags":[846,845,844],"class_list":["post-11762","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmov-pravnickej-osoby","category-dane","tag-financovanie","tag-inovacie","tag-superodpocet"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11762","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=11762"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11762\/revisions"}],"predecessor-version":[{"id":13190,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11762\/revisions\/13190"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/11484"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=11762"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=11762"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=11762"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}