{"id":12278,"date":"2025-01-17T18:56:28","date_gmt":"2025-01-17T17:56:28","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/od-akeho-obratu-sa-stavate-platcom-dph-a-ako-na-registraciu\/"},"modified":"2025-01-17T18:56:53","modified_gmt":"2025-01-17T17:56:53","slug":"od-akeho-obratu-sa-stavate-platcom-dph-a-ako-na-registraciu","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/od-akeho-obratu-sa-stavate-platcom-dph-a-ako-na-registraciu\/","title":{"rendered":"Platite\u013e DPH SZ\u010cO a jeho povinnosti: kedy sa n\u00edm stanete?"},"content":{"rendered":"<h2>\u010co sa pre v\u00e1s ako pre platite\u013ea DPH zmen\u00ed?<\/h2>\n<p>Ako neplatite\u013e dane z pridanej hodnoty sa touto da\u0148ou, a\u017e na \u0161pecifick\u00e9 d\u00f4vody, v\u00f4bec nemus\u00edte zaobera\u0165. Ak sa stanete platite\u013eom, okrem toho, \u017ee si DPH n\u00e1rokujete a tie\u017e odv\u00e1dzate, mus\u00edte vies\u0165 aj evidenciu dokladov pre <a href=\"https:\/\/www.money.sk\/dane-a-uctovnictvo\/co-je-dph-kompletny-sprievodca\/\">\u00fa\u010dely DPH<\/a> a m\u00e1te povinnos\u0165 pravidelne pod\u00e1va\u0165 da\u0148ov\u00e9 priznanie k DPH a <a href=\"https:\/\/www.money.sk\/dane-a-uctovnictvo\/kontrolny-vykaz-k-dph-vsetko-dolezite-co-potrebujete-vediet\/\">kontroln\u00fd v\u00fdkaz<\/a>.<\/p>\n<p>Kedy sa st\u00e1vate platite\u013eom DPH (najbe\u017enej\u0161ie situ\u00e1cie)?<\/p>\n<ul>\n<li>ak za kalend\u00e1rny rok prekro\u010d\u00edte obrat 50 000 \u20ac z predan\u00fdch tovarov a slu\u017eieb v tuzemsku, platite\u013eom DPH sa stanete od 1. janu\u00e1ra nasleduj\u00faceho roka,<\/li>\n<li>ak za kalend\u00e1rny rok prekro\u010d\u00edte obrat 62 500 \u20ac z predan\u00fdch tovarov a slu\u017eieb v tuzemsku, platite\u013eom DPH sa stanete dodan\u00edm tovaru alebo slu\u017eby, ktor\u00fdm tento obrat prekro\u010d\u00edte,<\/li>\n<li>ak sa stanete pr\u00e1vnym n\u00e1stupcom platite\u013ea DPH, ktor\u00fd zanikol bez likvid\u00e1cie,<\/li>\n<li>ak nadobudnete v tuzemsku hmotn\u00fd majetok a nehmotn\u00fd majetok v r\u00e1mci nadobudnut\u00e9ho podniku platite\u013ea DPH alebo \u010dasti podniku platite\u013ea DPH, ktor\u00e1 tvor\u00ed samostatn\u00fa organiza\u010dn\u00fa zlo\u017eku,<\/li>\n<li>ak na v\u00e1s v tuzemsku prech\u00e1dza hmotn\u00fd majetok alebo nehmotn\u00fd majetok platite\u013ea DPH, ktor\u00fd sa rozdelil od\u0161tiepen\u00edm,<\/li>\n<li>ak dod\u00e1te stavbu alebo jej \u010das\u0165 alebo stavebn\u00fd pozemok alebo prijmete platbu pred jej dodan\u00edm a dodan\u00edm sa m\u00e1 presiahnu\u0165 obrat 62 500 \u20ac.<\/li>\n<\/ul>\n<p>O zru\u0161en\u00ed registr\u00e1cie na DPH m\u00f4\u017eete uva\u017eova\u0165 po jednom roku od registr\u00e1cie k DPH. V\u00e1\u0161 obrat v predch\u00e1dzaj\u00facom kalend\u00e1rnom roku v\u0161ak st\u00e1le nesmie presiahnu\u0165 50 000 \u20ac.<\/p>\n<h2>Ako DPH funguje v praxi?<\/h2>\n<p>DPH sa odv\u00e1dza v nasleduj\u00facich sadzb\u00e1ch:<\/p>\n<ul>\n<li>z\u00e1kladn\u00e1 sadzba 23 %,<\/li>\n<li>zn\u00ed\u017een\u00e1 sadzba 19 %,<\/li>\n<li>zn\u00ed\u017een\u00e1 sadzba 5 %.<\/li>\n<\/ul>\n<p>Novinkou je, \u017ee od 1.1.2025 doch\u00e1dza k v\u00fdrazn\u00fdm zmen\u00e1m v sadzb\u00e1ch DPH. Najni\u017e\u0161ia 5 % sadzba DPH sa uplat\u0148uje predov\u0161etk\u00fdm na vybran\u00e9 druhy potrav\u00edn, lieky, knihy, ubytovacie slu\u017eby, re\u0161taura\u010dn\u00e9 a stravovacie slu\u017eby pozost\u00e1vaj\u00face z poskytovania jedla, vstupn\u00e9 na \u0161portov\u00e9 podujatia a vstupn\u00e9 do fitnescentier. Zn\u00ed\u017een\u00e1 19 % sadzba DPH sa uplat\u0148uje predov\u0161etk\u00fdm na potraviny, na ktor\u00e9 sa neuplat\u0148uje 5 % sadzba DPH, vody, elektrick\u00fa energiu a re\u0161taura\u010dn\u00e9 a stravovacie slu\u017eby pozost\u00e1vaj\u00face z poskytovania nealkoholick\u00fdch n\u00e1pojov. A z\u00e1kladn\u00e1 23 % sadzba DPH sa uplat\u0148uje na ostatn\u00e9 tovary a slu\u017eby.<\/p>\n<p>V\u017edy, ke\u010f nakupujete tovar vr\u00e1tane DPH (a teda plat\u00edte da\u0148), m\u00e1te n\u00e1sledne n\u00e1rok na to, aby v\u00e1m \u0161t\u00e1t <a href=\"https:\/\/www.money.sk\/dane-a-uctovnictvo\/ziskajte-od-statu-peniaze-spat-alebo-vratenie-nadmerneho-odpoctu-dph\/\">zaplaten\u00fa da\u0148 vr\u00e1til<\/a>. Ke\u010f naopak tovar vr\u00e1tane DPH pred\u00e1vate (a teda inkasujete da\u0148 od svojho z\u00e1kazn\u00edka), mus\u00edte t\u00fato da\u0148 odvies\u0165 \u0161t\u00e1tu.<\/p>\n<p>Mechanizmus DPH zn\u00e1zorn\u00edme na pr\u00edklade:<\/p>\n<p>Nak\u00fapite tovar za 1 230 \u20ac vr\u00e1tane DPH. Pri sadzbe 23 % tvor\u00ed da\u0148 z pridanej hodnoty 230 \u20ac. Po zaplaten\u00ed \u010diastky si t\u00fdchto 230 \u20ac zaevidujete a na konci zda\u0148ovacieho obdobia (mesa\u010dne alebo kvart\u00e1lne) ich budete od \u0161t\u00e1tu \u017eiada\u0165 sp\u00e4\u0165.<\/p>\n<p>Ke\u010f potom tovar pred\u00e1te za 1845 \u20ac vr\u00e1tane DPH, DPH je 345 \u20ac. T\u00fato da\u0148 na\u00fa\u010dtujete z\u00e1kazn\u00edkovi, ten v\u00e1m ju zaplat\u00ed a vy ju na konci zda\u0148ovacieho obdobia mus\u00edte odvies\u0165 \u0161t\u00e1tu.<\/p>\n<p>Po n\u00e1kupe tovaru za 1\u00a0230 \u20ac a n\u00e1slednom predaji za 1 845 \u20ac je v\u00e1\u0161 hrub\u00fd zisk 615 \u20ac. Z toho mus\u00edte odvies\u0165 \u0161t\u00e1tu DPH 345 \u20ac a z\u00e1rove\u0148 si nech\u00e1te vr\u00e1ti\u0165 230 \u20ac. Celkovo teda zaplat\u00edte DPH 115 \u20ac a v\u00e1\u0161 skuto\u010dn\u00fd zisk je 500\u20ac.<\/p>\n<link rel=\"stylesheet\" href=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\r\n<script type=\"text\/javascript\">\r\n    var smFormInterval = null;\r\n\r\n    jQuery(document).ready(function() {\r\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \r\n            e.preventDefault();\r\n\r\n            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\r\n            {\r\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\r\n            }\r\n            else\r\n            {\r\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\r\n            }*\/\r\n\r\n            return false;\r\n        });\r\n\r\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\r\n            e.preventDefault();\r\n            return false;\r\n        });\r\n\r\n        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\r\n            e.preventDefault();\r\n            \r\n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\r\n\r\n            if (email.length == 0)\r\n            {\r\n                alert(\"Pros\u00edm zadajte v\u00e1\u0161 e-mail.\");\r\n                return false;\r\n            }\r\n            if (!shortcodeSmartmailingForm_validateEmail(email))\r\n            {\r\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\r\n                return false;\r\n            }\r\n\r\n            jQuery.ajax({\r\n                url: \"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\r\n                type: \"POST\",\r\n                dataType: \"text\",\r\n                cache: false,\r\n                data: {\r\n                    \"email\": email,\r\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\r\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\r\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\r\n                }\r\n            }).done(function (response, textStatus, jqXHR)\r\n            {\r\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\r\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\r\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\r\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\r\n            });\r\n\r\n            return false;\r\n        });\r\n    });\r\n\r\n    function shortcodeSmartmailingForm_validateEmail(email)\r\n    {\r\n        var re = \/^(([^<>()[\\]\\\\.,;:\\s@\\\"]+(\\.[^<>()[\\]\\\\.,;:\\s@\\\"]+)*)|(\\\".+\\\"))@((\\[[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\])|(([a-zA-Z\\-0-9]+\\.)+[a-zA-Z]{2,}))$\/;\r\n        return re.test(email);\r\n    }\r\n<\/script>\r\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12278\">\r\n\r\n    <div>\r\n        <div class=\"fheader\">\r\n            <h3>\r\n                Zaistite si v\u017edy aktu\u00e1lne podnikate\u013esk\u00e9 a legislat\u00edvne inform\u00e1cie            <\/h3>\r\n            <div class=\"se-text\">\r\n                <p>\r\n                    Zadajte v\u00e1\u0161 e-mail a my v\u00e1m budeme pravidelne zasiela\u0165 rad tipov z podnikate\u013esk\u00e9ho a legislat\u00edvneho prostredia.                    <a class=\"info\" title=\"E-maily v\u00e1m bud\u00fa zasielan\u00e9 maxim\u00e1lne dvakr\u00e1t do mesiaca. Z odberu sa m\u00f4\u017eete kedyko\u013evek odhl\u00e1si\u0165.\">info<\/a>\r\n                <\/p>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        <div class=\"ffooter\">\r\n            <div class=\"se-body\">\r\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadajte v\u00e1\u0161 e-mail\" \/>\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"S6\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12278\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\r\n\r\n                <div class=\"se-submit\">\r\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chcem by\u0165 v obraze\">Chcem by\u0165 v obraze<\/button>\r\n                                          <p class=\"mlctr success\" style=\"display: none;\">\u010eakujeme, <strong>skontrolujte Va\u0161u e-mailov\u00fa schr\u00e1nku<\/strong> pre potvrdenie odberu.<\/p>\r\n                                    <\/div>\r\n            <\/div>\r\n                          <p class=\"smart-disclaimer\">Odoslan\u00edm s\u00fahlas\u00edte s na\u0161imi\r\n                 <a href=\"\/ochrana-osobnych-udajov\/\" target=\"_blank\">z\u00e1sadami pre spracovanie osobn\u00fdch \u00fadajov<\/a>.\r\n              <\/p>\r\n                    <\/div>\r\n    <\/div>\r\n<\/form>\n<h2>Kedy je v\u00fdhodn\u00e9 sta\u0165 sa dobrovo\u013en\u00fdm platite\u013eom DPH?<\/h2>\n<p>V niektor\u00fdch pr\u00edpadoch je v\u00fdhodn\u00e1 dobrovo\u013en\u00e1 registr\u00e1cia k DPH. Plat\u00ed to v\u00a0pr\u00edpadoch ak:<\/p>\n<ul>\n<li>viac nakupujete tovar alebo slu\u017eby od platite\u013eov DPH, ne\u017e pred\u00e1vate. Zaplaten\u00fa DPH m\u00f4\u017eete n\u00e1sledne po\u017eadova\u0165 od \u0161t\u00e1tu sp\u00e4\u0165,<\/li>\n<li>va\u0161i z\u00e1kazn\u00edci s\u00fa preva\u017ene platitelia DPH. Platitelia DPH si toti\u017e DPH m\u00f4\u017eu odr\u00e1ta\u0165 a\u00a0slu\u017eby alebo tovar tak vn\u00edmaj\u00fa ako lacnej\u0161ie. Niektor\u00e9 ve\u013ek\u00e9 firmy od neplatite\u013eov DPH dokonca v\u00f4bec nenakupuj\u00fa,<\/li>\n<li>nakupujete tovar v Slovenskej republike od platite\u013eov DPH a pred\u00e1vate ho podnikate\u013eom do \u010fal\u0161\u00edch kraj\u00edn Eur\u00f3pskej \u00fanie alebo mimo nej,<\/li>\n<li>nakupujete v Slovenskej republike od platite\u013eov DPH a poskytujete slu\u017eby hlavne podnikate\u013eom so s\u00eddlom v in\u00fdch \u0161t\u00e1toch E\u00da, v ktor\u00fdch s\u00fa registrovan\u00ed k DPH. V tomto pr\u00edpade je toti\u017e za odvedenie dane zodpovedn\u00fd pr\u00edjemca slu\u017eby,<\/li>\n<li>nakupujete tovar \u010di slu\u017eby v z\u00e1kladnej sadzbe DPH, ale pred\u00e1vate ich v zn\u00ed\u017eenej sadzbe 5 alebo 19 % sadzbe DPH, \u010d\u00edm zv\u00fd\u0161ite svoju mar\u017eu,<\/li>\n<li>pl\u00e1nujete k\u00fapi\u0165 do spolo\u010dnosti hodnotn\u00fd dlhodob\u00fd majetok od platite\u013ea DPH. Pokia\u013e ste platite\u013eom DPH, m\u00e1te n\u00e1rok na odpo\u010det.<\/li>\n<\/ul>\n<h2>A kedy sa neoplat\u00ed by\u0165 platite\u013eom DPH<\/h2>\n<p>Ide o\u00a0tri pr\u00edpady:<\/p>\n<ul>\n<li>ak poskytujete tovar alebo slu\u017eby hlavne neplatite\u013eom DPH, neoplat\u00ed sa v\u00e1m k DPH registrova\u0165. Museli by ste toti\u017e zdani\u0165 cel\u00fa predajn\u00fa cenu vr\u00e1tane mar\u017ee a zv\u00fd\u0161ili by ste celkov\u00fa cenu produktu.<\/li>\n<li>pokia\u013e nakupujete so zn\u00ed\u017eenou sadzbou DPH (5 alebo 19 %), ale pred\u00e1va\u0165 mus\u00edte so z\u00e1kladnou sadzbou DPH (23 %). V takomto pr\u00edpade by ste museli \u0161t\u00e1tu vraca\u0165 rozdiel.<\/li>\n<li>pokia\u013e poskytujete m\u00e1lo n\u00e1kladn\u00e9 slu\u017eby, kde je vysok\u00fd podiel du\u0161evnej pr\u00e1ce a\u00a0n\u00e1kupy tovarov alebo slu\u017eieb s\u00fa v\u00a0s\u00fa\u010dte za zda\u0148ovacie obdobie n\u00edzke, <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/preco-a-ako-sa-stat-dobrovolnym-platitelom-dph\/\">dobrovo\u013en\u00e1 registr\u00e1cia na DPH<\/a> by predra\u017eila va\u0161e slu\u017eby.<\/li>\n<\/ul>\n<h2>Ako sa registrova\u0165 k DPH<\/h2>\n<p>Registr\u00e1cia k DPH je jednoduch\u00e1, sta\u010d\u00ed vyplni\u0165 jeden formul\u00e1r a\u00a0poda\u0165 ho na da\u0148ov\u00fd \u00farad. \u00a0Pre fyzick\u00e9 osoby-podnikate\u013eov a pre osoby zap\u00edsan\u00e9 v\u00a0obchodom registri je online komunik\u00e1cia povinn\u00e1 od roku 2018. Ostatn\u00e9 pr\u00e1vnick\u00e9 a\u00a0fyzick\u00e9 osoby m\u00f4\u017eu poda\u0165 registr\u00e1ciu p\u00edsomne, av\u0161ak odpor\u00fa\u010dame komunikova\u0165 s\u00a0da\u0148ov\u00fdm \u00faradom on-line. Pre dr\u017eite\u013eov ob\u010dianskych preukazov s\u00a0\u010dipom a\u00a0kvalifikovan\u00fdm elektronick\u00fdm podpisom je t\u00e1to forma komunik\u00e1cie ve\u013emi jednoduch\u00e1.<\/p>\n<p>Na port\u00e1li <a href=\"https:\/\/www.financnasprava.sk\/\" target=\"_blank\" rel=\"noopener noreferrer\">www.financnasprava.sk<\/a> sta\u010d\u00ed vyplni\u0165 tla\u010divo \u017diados\u0165 o registr\u00e1ciu, ozn\u00e1menie zmien, \u017eiados\u0165 o zru\u0161enie registr\u00e1cie na da\u0148 z pr\u00edjmov, <a href=\"https:\/\/www.money.sk\/dane-a-uctovnictvo\/co-je-dph-kompletny-sprievodca\/\">da\u0148 z pridanej hodnoty<\/a> a da\u0148 z\u00a0poistenia.<\/p>\n<ol>\n<li>Prihl\u00e1ste sa na port\u00e1l <a href=\"https:\/\/www.financnasprava.sk\/\" target=\"_blank\" rel=\"noopener noreferrer\">financnasprava.sk<\/a>.<\/li>\n<li>Vyberte si z\u00a0ponuky Katal\u00f3gy \u2013 Katal\u00f3g formul\u00e1rov \u2013 formul\u00e1r: \u017diados\u0165 o registr\u00e1ciu, ozn\u00e1menie zmien, \u017eiados\u0165 o zru\u0161enie registr\u00e1cie na da\u0148 z pr\u00edjmov, da\u0148 z pridanej hodnoty a da\u0148 z\u00a0poistenia<\/li>\n<li>Vypl\u0148te formul\u00e1r, podp\u00ed\u0161te kvalifikovan\u00fdm elektronick\u00fdm podpisom a\u00a0odo\u0161lite.<\/li>\n<\/ol>\n<p>K\u00a0\u017eiadosti o\u00a0registr\u00e1ciu je mo\u017en\u00e9 prilo\u017ei\u0165 aj pr\u00edlohy, ale nie je to povinnos\u0165ou \u017eiadate\u013ea. Spravidla, po prijat\u00ed \u017eiadosti \u017eiadate\u013ea pracovn\u00edk da\u0148ov\u00e9ho \u00faradu vyzve na predlo\u017eenie alebo doplnenie dokumentov preukazuj\u00facich v\u00fd\u0161ku obratu za uveden\u00e9 obdobie, pr\u00edpadne in\u00e9 doklady, ktor\u00e9 dokazuj\u00fa povinnos\u0165 registr\u00e1cie: zmluvu o\u00a0dodan\u00ed stavby, <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/uctovny-dennik-a-hlavna-kniha-naco-su-a-co-musia-obsahovat\/\">hlavn\u00fa knihu<\/a> z \u00fa\u010dtovn\u00edctva, knihu poh\u013ead\u00e1vok, preh\u013ead v\u00fdnosov alebo fakt\u00fary. Pokia\u013e da\u0148ov\u00fd \u00farad nezist\u00ed nezrovnalosti, registruje zdanite\u013en\u00fa osobu do 10 dn\u00ed od doru\u010denia \u017eiadosti, vyd\u00e1 rozhodnutie o\u00a0registr\u00e1cii pre DPH a\u00a0pridel\u00ed jej identifika\u010dn\u00e9 \u010d\u00edslo pre da\u0148 I\u010c DPH. Zdanite\u013en\u00e1 osoba sa st\u00e1va platite\u013eom dane d\u0148om, ktor\u00fd z\u00e1vis\u00ed od toho, z ak\u00e9ho d\u00f4vodu pod\u00e1vala \u017eiados\u0165 o registr\u00e1ciu pre DPH.<\/p>\n<h2>\u010co v\u00e1s \u010dak\u00e1 ako platite\u013ea DPH<\/h2>\n<p>Ako platite\u013eovi DPH v\u00e1m vznikaj\u00fa nov\u00e9 povinnosti:<\/p>\n<ul>\n<li>informova\u0165 dod\u00e1vate\u013eov, \u017ee ste platite\u013eom DPH,<\/li>\n<li>na da\u0148ov\u00fdch dokladoch uv\u00e1dza\u0165 rozpis z\u00e1kladu dane a\u00a0DPH,<\/li>\n<li>da\u0148ov\u00e9 doklady a da\u0148ov\u00fa evidenciu mus\u00edte archivova\u0165 10 rokov,<\/li>\n<li>po skon\u010den\u00ed ka\u017ed\u00e9ho zda\u0148ovacieho obdobia pod\u00e1te priznanie k DPH, pod\u00e1te kontroln\u00fd v\u00fdkaz k DPH a odvediete DPH, a\u00a0to do\u00a025. d\u0148a nasleduj\u00faceho mesiaca a\u00a0v\u00a0tomto term\u00edne aj da\u0148 uhrad\u00edte,<\/li>\n<li>pokia\u013e dod\u00e1vate tovary a\u00a0slu\u017eby do E\u00da, budete zasiela\u0165 aj s\u00fahrnn\u00fd v\u00fdkaz, ale len za obdobie, v\u00a0ktorom ste tak\u00fdto obchod uskuto\u010dnili.<\/li>\n<\/ul>\n<p>Vies\u0165 da\u0148ov\u00fa evidenciu a vytv\u00e1ra\u0165 podklady pre priznanie k DPH a\u00a0pre kontroln\u00e9 hl\u00e1senie m\u00f4\u017eete jednoducho, napr\u00edklad vo faktura\u010dnej slu\u017ebe <a href=\"https:\/\/www.idoklad.cz\/\" target=\"_blank\" rel=\"noopener noreferrer\">iDoklad<\/a> alebo v\u00a0<a href=\"https:\/\/money.sk\/\">\u00fa\u010dtovnom programe Money S3<\/a>.<\/p>\n\n    <div class=\"promoboxs3\">\n      <div class=\"promoboxs3__content\">\n        <div class=\"promoboxs3__content-label\">\n          Tip redakcie\n        <\/div>\n        <div class=\"promoboxs3__content-heading\">\n          Vysk\u00fa\u0161ajte si zadarmo \u00fa\u010dtovn\u00fd program Money&nbsp;S3\n        <\/div>\n        <div class=\"promoboxs3__content-text\">\n          S&nbsp;n\u00edm m\u00f4\u017eete jednoducho <strong>vies\u0165 \u00fa\u010dtovn\u00edctvo, vystavova\u0165 fakt\u00fary \u010di evidova\u0165 sklad<\/strong> pre kamenn\u00fd i&nbsp;online predaj\n        <\/div>\n        <div class=\"promoboxs3__content-cta\">\n          <a href=\"\/cennik-s3\/vyskusat-money-s3\/\" class=\"c-btn--large\">Stiahnu\u0165 sk\u00fa\u0161obn\u00fa verziu<\/a>\n        <\/div>\n      <\/div>\n      <div class=\"promoboxs3__illustration\">\n        <img decoding=\"async\" src=\"\/wp-content\/themes\/money-blog\/inc\/assets\/img\/promobox-s3.png\" alt=\"Money S3\">\n      <\/div>\n\t\t<\/div>\n  \n<h2>Zda\u0148ovacie obdobie: mesiac alebo \u0161tvr\u0165rok<\/h2>\n<p>Prv\u00fdch 12 po sebe nasleduj\u00facich mesiacov registrovan\u00e9ho platite\u013ea DPH <strong>trv\u00e1 zda\u0148ovacie obdobie v\u017edy jeden mesiac<\/strong>, to znamen\u00e1, \u017ee mus\u00edte ka\u017ed\u00fd mesiac odvies\u0165 DPH a poda\u0165 priznanie k DPH a\u00a0<a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/kontrolny-vykaz-k-dph-vsetko-dolezite-co-potrebujete-vediet\/\">kontroln\u00fd v\u00fdkaz<\/a>. Po uplynut\u00ed tejto lehoty m\u00f4\u017eete po\u017eiada\u0165 o prechod na \u0161tvr\u0165ro\u010dn\u00e9 zda\u0148ovacie obdobie, ale len ak spln\u00edte tieto podmienky:<\/p>\n<ul>\n<li>obrat za 12 po sebe nasleduj\u00facich mesiacov nedosiahol 100\u00a0000 \u20ac a<\/li>\n<li>od registr\u00e1cie na DPH pre\u0161lo 12 po sebe nasleduj\u00facich mesiacov<\/li>\n<\/ul>\n<p>Zmena zda\u0148ovacieho obdobia platite\u013ea dane z kalend\u00e1rneho mesiaca na kalend\u00e1rny \u0161tvr\u0165rok m\u00f4\u017ee nasta\u0165 len k prv\u00e9mu d\u0148u kalend\u00e1rneho \u0161tvr\u0165roka nasleduj\u00faceho po kalend\u00e1rnom mesiaci, v ktorom platite\u013e dane splnil \u010dasov\u00fa a obratov\u00fa podmienku, a preto je potrebn\u00e9 sledova\u0165 splnenie podmienok v\u017edy v mesiaci bezprostredne predch\u00e1dzaj\u00facom za\u010diatku kalend\u00e1rneho \u0161tvr\u0165roka. Ak sa platite\u013e dane rozhodne pre zda\u0148ovacie obdobie kalend\u00e1rny \u0161tvr\u0165rok, je povinn\u00fd t\u00fato zmenu ozn\u00e1mi\u0165 da\u0148ov\u00e9mu \u00faradu do 25 dn\u00ed od skon\u010denia kalend\u00e1rneho mesiaca, v ktorom splnil podmienky.<\/p>\n<p>S nastaven\u00edm zda\u0148ovacieho obdobia bu\u010fte opatrn\u00ed. Na peniaze tvoriace DPH toti\u017e mus\u00edte nazera\u0165 ako na prostriedky, ktor\u00e9 n\u00e1le\u017eia \u0161t\u00e1tu a u v\u00e1s s\u00fa iba v\u00a0\u00faschove. Myslite na to a majte v z\u00e1lohe rezervu na uhradenie DPH. Niektor\u00ed podnikatelia naopak vyu\u017e\u00edvaj\u00fa \u0161tvr\u0165ro\u010dn\u00e9 zda\u0148ovacie obdobie a ber\u00fa platbu DPH ako bez\u00faro\u010dn\u00fa p\u00f4\u017ei\u010dku s trojmesa\u010dnou splatnos\u0165ou, ktor\u00fa m\u00f4\u017eu v medziobdob\u00ed zhodnoti\u0165.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u010co sa pre v\u00e1s ako pre platite\u013ea DPH zmen\u00ed? Ako neplatite\u013e dane z pridanej hodnoty sa touto da\u0148ou, a\u017e na \u0161pecifick\u00e9 d\u00f4vody, v\u00f4bec nemus\u00edte zaobera\u0165. &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12279,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[15,8],"tags":[395,345,357,1019],"class_list":["post-12278","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-pridanej-hodnoty","category-dane","tag-dph","tag-platitel-dph","tag-uctovnictvo","tag-zdanovacie-obdobie"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12278","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=12278"}],"version-history":[{"count":14,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12278\/revisions"}],"predecessor-version":[{"id":15182,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12278\/revisions\/15182"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12279"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12278"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12278"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12278"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}