{"id":12283,"date":"2023-08-01T16:13:17","date_gmt":"2023-08-01T14:13:17","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/pausal-alebo-skutocne-vydavky-co-sa-vam-oplati\/"},"modified":"2023-08-01T16:29:55","modified_gmt":"2023-08-01T14:29:55","slug":"pausal-alebo-skutocne-vydavky-co-sa-vam-oplati","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/pausal-alebo-skutocne-vydavky-co-sa-vam-oplati\/","title":{"rendered":"Pau\u0161\u00e1lne alebo skuto\u010dn\u00e9 v\u00fddavky. \u010co sa viac oplat\u00ed?"},"content":{"rendered":"<h2>\u010co s\u00fa to pau\u0161\u00e1lne v\u00fddavky<\/h2>\n<p>Z\u00e1kon o\u00a0dani z pr\u00edjmov \u010d. 595\/2003 Z. z. hovor\u00ed o\u00a0v\u00fddavkoch percentom z pr\u00edjmov, ktor\u00e9 si podnikate\u013e-fyzick\u00e1 osoba m\u00f4\u017ee \u00a0uplatni\u0165 v\u00a0da\u0148ovom priznan\u00ed k\u00a0dani z pr\u00edjmov (\u00a7 6 odst.10). Do v\u00fd\u0161ky pau\u0161\u00e1lnych v\u00fddavkov nie s\u00fa zar\u00e1tan\u00e9 platby soci\u00e1lneho poistenia a\u00a0preddavky na zdravotn\u00e9 poistenie.<\/p>\n<p>V praxi predstavuj\u00fa pau\u0161\u00e1lne v\u00fddavky v\u00fdrazn\u00e9 zjednodu\u0161enie vyhotovenia da\u0148ov\u00e9ho priznania pre mnoh\u00e9 SZ\u010cO. \u017divnostn\u00edci nemusia vies\u0165 evidenciu n\u00e1kladov a aj v rokoch, kedy \u017eiadne n\u00e1klady nemali, si m\u00f4\u017eu pon\u00ed\u017ei\u0165 svoje pr\u00edjmy z \u00a76 ods.1 a\u00a02 o 60 %, maxim\u00e1lne 20\u00a0000\u20ac za rok. T\u00ed, ktor\u00ed prenaj\u00edmaj\u00fa nehnute\u013enos\u0165 alebo jej \u010das\u0165 pod\u013ea \u00a76 ods.3. si pau\u0161\u00e1lne v\u00fddavky nem\u00f4\u017eu uplatni\u0165. M\u00f4\u017eu si zn\u00ed\u017ei\u0165 z\u00e1klad dane iba o skuto\u010dn\u00e9 v\u00fddavky. Rovnako, pau\u0161\u00e1lne v\u00fddavky nem\u00f4\u017eu pou\u017ei\u0165 t\u00ed podnikatelia, ktor\u00ed s\u00fa cel\u00fd kalend\u00e1rny rok platite\u013emi DPH.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-single-post-thumb wp-image-88594\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/5fc8fee2b450e_153211230439101-les-chiffres-de-la-transmission-d-entreprise-article.jpg\" alt=\"\" width=\"668\" height=\"407\" \/><\/p>\n<h2>Chcete si uplatni\u0165 skuto\u010dn\u00e9 v\u00fddavky? Uchov\u00e1vajte si doklady<\/h2>\n<p><strong>Skuto\u010dn\u00e9 v\u00fddavky<\/strong> s\u00fa tak\u00e9 v\u00fddavky, ktor\u00e9 re\u00e1lne zaplat\u00edte. To je hlavn\u00fd rozdiel medzi pau\u0161\u00e1lnymi a skuto\u010dn\u00fdmi v\u00fddavkami. Ako podnikate\u013e si mus\u00edte uchov\u00e1va\u0165 v\u0161etky doklady, ktor\u00e9 ste uhradili po\u010das zda\u0148ovacieho obdobia\u00a0 svojim dod\u00e1vate\u013eom. Tieto v\u00fddavky spo\u010d\u00edtate a v\u00fdsledn\u00fa sumu odpo\u010d\u00edtate od svojho celkov\u00e9ho obratu\/celkov\u00fdch zdanite\u013en\u00fdch pr\u00edjmov.<\/p>\n<p>Pr\u00edklady skuto\u010dn\u00fdch v\u00fddavkov:<\/p>\n<ul>\n<li>n\u00e1kup hnute\u013en\u00e9ho a nehnute\u013en\u00e9ho majetku,<\/li>\n<li>n\u00e1kup slu\u017eieb,<\/li>\n<li>n\u00e1klady na prev\u00e1dzku vozidla.<\/li>\n<\/ul>\n<h2>\u010co sa viac oplat\u00ed?<\/h2>\n<p>Aby ste v\u00f4bec mohli uva\u017eova\u0165 o skuto\u010dn\u00fdch v\u00fddavkoch, mus\u00edte si poctivo evidova\u0165 v\u0161etky doklady. Potom m\u00f4\u017eete pos\u00fadi\u0165, \u010di sa v\u00e1m oplat\u00ed uplatni\u0165 skuto\u010dn\u00e9 alebo pau\u0161\u00e1lne v\u00fddavky.<\/p>\n<ol>\n<li>Pau\u0161\u00e1lne v\u00fddavky uplatn\u00edte v pr\u00edpadoch, ak:\n<ul>\n<li>s\u00fa va\u0161e skuto\u010dn\u00e9 v\u00fddavky ni\u017e\u0161ie ako tie pau\u0161\u00e1lne<\/li>\n<li>skuto\u010dn\u00e9 v\u00fddavky s\u00fa s\u00edce o nie\u010do vy\u0161\u0161ie, ale rozdiel nestoj\u00ed za n\u00e1ro\u010dn\u00fa administrat\u00edvu (predov\u0161etk\u00fdm dokladanie v\u0161etk\u00fdch re\u00e1lnych n\u00e1kladov a posudzovanie, \u010di sa jedn\u00e1 o da\u0148ovo uznate\u013en\u00e9 v\u00fddavky).<\/li>\n<\/ul>\n<\/li>\n<li>Skuto\u010dn\u00e9 v\u00fddavky uplatn\u00edte, ak:\n<ul>\n<li>s\u00fa skuto\u010dn\u00e9 v\u00fddavky podstatne vy\u0161\u0161ie ako tie, ktor\u00e9 v\u00e1m vych\u00e1dzaj\u00fa vypo\u010d\u00edtan\u00edm pau\u0161\u00e1lu<\/li>\n<li>\u00a0z\u00a0podnikania by ste dosiahli odpo\u010d\u00edtan\u00edm skuto\u010dn\u00fdch v\u00fddavkov stratu.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p>Sp\u00f4sob uplat\u0148ovania v\u00fddavkov, ktor\u00fd si \u017eivnostn\u00edk zvol\u00ed sa mus\u00ed dodr\u017ea\u0165 po\u010das cel\u00e9ho zda\u0148ovacieho obdobia.<\/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 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\"\/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\/12283\">\r\n\r\n    <div>\r\n        <div class=\"fheader\">\r\n            <h3>\r\n                Odoberajte tipy pre za\u010d\u00ednaj\u00facich podnikate\u013eov            <\/h3>\r\n            <div class=\"se-text\">\r\n                <p>\r\n                    Zadajte v\u00e1\u0161 e-mail a z\u00edskajte \u00fa\u010dtovn\u00e9 a da\u0148ov\u00e9 tipy pre za\u010diatok v\u00e1\u0161ho podnikania.                    <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=\"T3\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12283\">\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>Pr\u00edklady<\/h2>\n<p>1. Kedy uplatni\u0165 pau\u0161\u00e1lne v\u00fddavky.<\/p>\n<p><em>Podnikate\u013e J\u00e1n Nov\u00e1k sa \u017eiv\u00ed ako program\u00e1tor na vo\u013enej nohe, a preto nem\u00e1 v podnikan\u00ed vysok\u00e9 v\u00fddavky. Za minul\u00fd rok dosiahli v\u00fd\u0161ku 10\u00a0000\u20ac. Jeho pr\u00edjmy boli v minulom roku 32\u00a0000\u20ac. J\u00e1n m\u00e1 pr\u00edjem zo \u017eivnosti pod\u013ea \u00a76 odst.1 a m\u00f4\u017ee si uplatni\u0165 pau\u0161\u00e1lne v\u00fddavky 60% z\u00a0pr\u00edjmov, maxim\u00e1lne 20\u00a0000\u20ac. 60% z\u00a0pr\u00edjmov p\u00e1na J\u00e1na s\u00fa pau\u0161\u00e1lne v\u00fddavky vo v\u00fd\u0161ke 19\u00a0200\u20ac. K\u00a0t\u00fdmto pau\u0161\u00e1lnym v\u00fddavkom si pripo\u010d\u00edta platby za soci\u00e1lne a\u00a0zdravotn\u00e9 poistenie. Jednozna\u010dne sa mu tak oplat\u00ed uplatni\u0165 v\u00fddavky pau\u0161\u00e1lom.<\/em><\/p>\n<p>2. Kedy uplatni\u0165 skuto\u010dn\u00e9 v\u00fddavky.<\/p>\n<p><em>Podnikate\u013e Jaroslav Nov\u00e1k sa \u017eiv\u00ed ako po\u013enohospod\u00e1r, jeho v\u00fddavky s\u00fa teda pomerne vysok\u00e9 a vedie si da\u0148ov\u00fa evidenciu. Za minul\u00fd rok boli je pr\u00edjmy vo v\u00fd\u0161ke \u00a071\u00a0000\u20ac, \u00a0v\u00a0mesiaci august sa stal platite\u013eom DPH a skuto\u010dn\u00e9 v\u00fddavky \u00a0boli 50\u00a0000\u20ac. Jaroslav bol platite\u013eom DPH iba \u010das\u0165 roka, \u010di\u017ee si st\u00e1le m\u00f4\u017ee uplatni\u0165 pau\u0161\u00e1lne v\u00fddavky. Limit na pau\u0161\u00e1lne v\u00fddavky je 60% z\u00a0pr\u00edjmov, av\u0161ak maxim\u00e1lne 20\u00a0000\u20ac, no jeho skuto\u010dn\u00e9 v\u00fddavky prevy\u0161uj\u00fa tento povolen\u00fd limit a\u00a0uplatnenie skuto\u010dn\u00fdch v\u00fddavkov je pre neho v\u00fdhodnej\u0161ie.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u010co s\u00fa to pau\u0161\u00e1lne v\u00fddavky Z\u00e1kon o\u00a0dani z pr\u00edjmov \u010d. 595\/2003 Z. z. hovor\u00ed o\u00a0v\u00fddavkoch percentom z pr\u00edjmov, ktor\u00e9 si podnikate\u013e-fyzick\u00e1 osoba m\u00f4\u017ee \u00a0uplatni\u0165 v\u00a0da\u0148ovom &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12284,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[28,6],"tags":[354,371],"class_list":["post-12283","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-danova-evidencia","category-uctovnictvo","tag-pausalne-vydavky","tag-skutocne-vydavky"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12283","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=12283"}],"version-history":[{"count":4,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12283\/revisions"}],"predecessor-version":[{"id":13893,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12283\/revisions\/13893"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12284"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12283"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12283"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12283"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}