{"id":11869,"date":"2018-01-02T12:23:32","date_gmt":"2018-01-02T11:23:32","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/najdolezitejsie-zmeny-v-zakonoch-platne-od-1-1-2018\/"},"modified":"2023-06-26T11:02:24","modified_gmt":"2023-06-26T09:02:24","slug":"najdolezitejsie-zmeny-v-zakonoch-platne-od-1-1-2018","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/najdolezitejsie-zmeny-v-zakonoch-platne-od-1-1-2018\/","title":{"rendered":"Najd\u00f4le\u017eitej\u0161ie zmeny v\u00a0z\u00e1konoch platn\u00e9 od 1.1.2018"},"content":{"rendered":"<p>Ani rok 2018 nebude in\u00fd. Ako ka\u017ed\u00fd rok, tak aj tento prich\u00e1dzaj\u00fa hne\u010f z kraja zmeny v z\u00e1konoch. Je ich hne\u010f nieko\u013eko, my pre V\u00e1s vyber\u00e1me tie najd\u00f4le\u017eitej\u0161ie.\u00a0<!--more--><\/p>\n<h2><strong>Od 1. janu\u00e1ra 2018 nadob\u00fadaj\u00fa \u00fa\u010dinnos\u0165 tieto z\u00e1kony:<\/strong><\/h2>\n<ul>\n<li><em>Z\u00e1kon \u010d. 595\/2003 Z. z. o dani z\u00a0pr\u00edjmov<\/em><\/li>\n<li><em>Z\u00e1kon \u010d. 431\/2002 Z. z. o \u00fa\u010dtovn\u00edctve<\/em><\/li>\n<li><em>Z\u00e1kon \u010d. 222\/2004 Z. z. o dani z\u00a0pridanej hodnoty<\/em><\/li>\n<li><em>Z\u00e1kon \u010d. 563\/2009 Z. z. o spr\u00e1ve dan\u00ed (da\u0148ov\u00fd poriadok)<\/em><\/li>\n<\/ul>\n<h3><strong>Platn\u00e9 zmeny \u2013 Novela z\u00e1kona o dani z\u00a0pr\u00edjmov: <\/strong><\/h3>\n<ul>\n<li><strong><em>Prechodn\u00e9 ustanovenie k\u00a0\u00faprav\u00e1m \u00fa\u010dinn\u00fdm od 1.1.2018<\/em><\/strong> \u2013 uplat\u0148ovanie da\u0148ovej licencie. Pr\u00e1vnick\u00e9 osoby, ktor\u00fdm vznikla povinnos\u0165 plati\u0165 da\u0148ov\u00fa licenciu ju bud\u00fa posledn\u00fdkr\u00e1t plati\u0165 za zda\u0148ovacie obdobie 2017. N\u00e1rok na odpo\u010det da\u0148ov\u00fdch licenci\u00ed zaplaten\u00fdm v\u00a0rokoch 2015 \u2013 2017 v\u0161ak nezanik\u00e1 a pr\u00e1vnick\u00e9 osoby si ju bud\u00fa m\u00f4c\u0165 odpo\u010d\u00edta\u0165 tak ako doteraz.<\/li>\n<\/ul>\n<h3><strong>Platn\u00e9 zmeny \u2013 Novela z\u00e1kona o \u00fa\u010dtovn\u00edctve:<\/strong><\/h3>\n<ul>\n<li><strong><em>Pred\u013a\u017eenie doby archiv\u00e1cie<\/em><\/strong>\u00a0<em>\u2013 <\/em>\u00fa\u010dtovn\u00e9 doklady sa musia v\u00a0s\u00falade s\u00a0t\u00fdmto z\u00e1konom uchov\u00e1va\u0165 po dobu desiatich rokov.<\/li>\n<li><em><strong>Zru\u0161enie \u017eivnostensk\u00e9ho opr\u00e1vnenia<\/strong>\u00a0\u2013 <\/em>pri opakovanom zisten\u00ed sp\u00e1chania spr\u00e1vneho deliktu da\u0148ov\u00fd \u00farad ulo\u017e\u00ed pokutu a z\u00e1rove\u0148 m\u00f4\u017ee poda\u0165 podnet na zru\u0161enie \u017eivnostensk\u00e9ho opr\u00e1vnenia.<\/li>\n<\/ul>\n<h3><strong>Navrhovan\u00e9 zmeny\u00a0<\/strong><strong>\u2013 <\/strong><strong>Novela z\u00e1kona o dani z\u00a0pridanej hodnoty:<\/strong><\/h3>\n<ul>\n<li><em><strong>Zmeny pre trojstrann\u00e9 obchody<\/strong> \u2013 <\/em>zmenia sa podmienky pre prv\u00e9ho odberate\u013ea, ktor\u00fd doteraz nesmel by\u0165 registrovan\u00fd pre DPH v\u00a0\u010dlenskom \u0161t\u00e1te druh\u00e9ho odberate\u013ea, po novom nesmie ma\u0165 v\u00a0tomto \u0161t\u00e1te s\u00eddlo ani prev\u00e1dzk\u00e1re\u0148.<\/li>\n<li><em><strong>\u00daprava odpo\u010dtu dane pri investi\u010dnom majetku<\/strong> \u2013<\/em> t\u00e1to \u00faprava sa roz\u0161iruje na v\u0161etky stavby.<\/li>\n<li><em><strong>Zmena zda\u0148ovania prir\u00e1\u017eky cestovn\u00fdch agent\u00far<\/strong> \u2013<\/em> roz\u0161\u00edri sa okruh pr\u00edjemcov, pri ktor\u00fdch bude potrebn\u00e9 zdani\u0165 prir\u00e1\u017eku pri poskytovan\u00ed slu\u017eieb cestovn\u00e9ho ruchu. Po novom sa bude t\u00fdmto sp\u00f4sobom zda\u0148ova\u0165 prir\u00e1\u017eka, ak je pr\u00edjemcom zdanite\u013en\u00e1 osoba, ktor\u00e1 obstar\u00e1va slu\u017eby cestovn\u00e9ho ruchu na \u00fa\u010dely svojho podnikania alebo za \u00fa\u010delom pracovnej cesty.<\/li>\n<li><em><strong>Zru\u0161enie limitu pri vybran\u00fdch komodit\u00e1ch<\/strong> \u2013<\/em> ru\u0161\u00ed sa limit 5 000 eur pri uplat\u0148ovan\u00ed prenosu da\u0148ovej povinnosti pri vybran\u00fdch komodit\u00e1ch.<\/li>\n<li><em><strong>Zavedenie mo\u017enosti vystavi\u0165 s\u00fahrnn\u00fa fakt\u00faru aj pre zahrani\u010dn\u00e9 zdanite\u013en\u00e9 osoby<\/strong> \u2013<\/em> s\u00fahrnn\u00e1 fakt\u00fara sa vyhotovuje za obdobie najviac 12 mesiacov za n\u00e1jomn\u00e9, dod\u00e1vky elektriny, plynu a pod.<\/li>\n<li><em><strong>Povinnos\u0165 pod\u00e1va\u0165 s\u00fahrnn\u00fd v\u00fdkaz pre osoby registrovan\u00e9 pod\u013ea \u00a7 7 a \u00a7 7a<\/strong> \u2013<\/em> t\u00e1to povinnos\u0165 sa t\u00fdka os\u00f4b registrovan\u00fdch pod\u013ea dan\u00fdch paragrafov, ak sa z\u00fa\u010dastnia na trojstrannom obchode.<\/li>\n<li><em><strong>Odvedenie dane zo zaplatenej z\u00e1lohy<\/strong> \u2013<\/em> v\u00a0poslednom zda\u0148ovacom obdob\u00ed bude musie\u0165 platite\u013e dane odvies\u0165 DPH, ktor\u00fa si odpo\u010d\u00edtal z\u00a0titulu zaplatenia za tovar \u010di slu\u017ebu pred ich dodan\u00edm v\u00a0pr\u00edpade, \u017ee tieto tovary a slu\u017eby neboli dodan\u00e9.<\/li>\n<\/ul>\n<h3><strong>Platn\u00e9 zmeny\u00a0<\/strong><strong>\u2013 <\/strong><strong>Novela da\u0148ov\u00e9ho poriadku:<\/strong><\/h3>\n<ul>\n<li><em><strong>Index da\u0148ovej spo\u013eahlivosti<\/strong> \u2013<\/em>\u00a0ide o<em>\u00a0<\/em>zavedenie nov\u00e9ho pojmu. Tento index bude predstavova\u0165 hodnotenie subjektov z\u00a0h\u013eadiska plnenia povinnost\u00ed vo\u010di finan\u010dnej spr\u00e1ve.<\/li>\n<li><em><strong>S\u00fahrnn\u00fd protokol<\/strong> \u2013<\/em> nov\u00fd \u00a7 19a. Finan\u010dn\u00e9 riadite\u013estvo bude m\u00f4c\u0165 v\u00a0od\u00f4vodnen\u00fdch pr\u00edpadoch vyhotovi\u0165 s\u00fahrnn\u00fd protokol o navz\u00e1jom prepojen\u00fdch transakci\u00e1ch da\u0148ov\u00fdch subjektov.<\/li>\n<li><em><strong>Index da\u0148ovej spo\u013eahlivosti<\/strong> \u2013<\/em> nov\u00fd \u00a7 53d. Da\u0148ov\u00fd \u00farad bude subjektom s\u00a0vysok\u00fdm indexom spo\u013eahlivosti posiela\u0165 ozn\u00e1menia o mo\u017enostiach osobitn\u00fdch da\u0148ov\u00fdch re\u017eimov, na ktor\u00e9 im vznikne n\u00e1rok v\u00a0s\u00favislosti s\u00a0dan\u00fdm indexom.<\/li>\n<li><em><strong>Zn\u00ed\u017eenie ceny za vydanie z\u00e1v\u00e4zn\u00e9ho stanoviska<\/strong> \u2013<\/em> cena za vydanie z\u00e1v\u00e4zn\u00e9ho stanoviska sa zn\u00ed\u017ei o 50 %.<\/li>\n<li><em><strong>Zmeny v\u00a0prechodn\u00fdch ustanoveniach z\u00e1kona<\/strong> \u2013<\/em> nov\u00e9 \u00a7 165g a \u00a7 165h.<\/li>\n<\/ul>\n<p>V\u00a0s\u00favislosti s\u00a0platn\u00fdmi ako aj navrhovan\u00fdmi zmenami v\u00a0z\u00e1konoch, je potrebn\u00e9 v\u00a0praxi v\u017edy pou\u017e\u00edva\u0165 platn\u00e9 znenia z\u00e1kona v\u00a0aktu\u00e1lnom obdob\u00ed.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-64335\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/pf2018_solitea_slovensko_vela_uspechov.png\" alt=\"PF 2018 Seyfor Slovensko, a.s. Ve\u013ea \u00faspechov\" width=\"640\" height=\"390\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ani rok 2018 nebude in\u00fd. Ako ka\u017ed\u00fd rok, tak aj tento prich\u00e1dzaj\u00fa hne\u010f z kraja zmeny v z\u00e1konoch. Je ich hne\u010f nieko\u013eko, my pre V\u00e1s &#8230;<\/p>\n","protected":false},"author":2,"featured_media":11872,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[8],"tags":[878,117,696],"class_list":["post-11869","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dane","tag-878","tag-zakony","tag-zmeny"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11869","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=11869"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11869\/revisions"}],"predecessor-version":[{"id":11871,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11869\/revisions\/11871"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/11872"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=11869"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=11869"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=11869"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}