{"id":12319,"date":"2021-02-11T07:00:21","date_gmt":"2021-02-11T06:00:21","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/suhrnny-vykaz-ako-ho-podat-a-vyhnut-sa-chybam\/"},"modified":"2023-06-26T11:03:25","modified_gmt":"2023-06-26T09:03:25","slug":"suhrnny-vykaz-ako-ho-podat-a-vyhnut-sa-chybam","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/suhrnny-vykaz-ako-ho-podat-a-vyhnut-sa-chybam\/","title":{"rendered":"S\u00fahrnn\u00fd v\u00fdkaz: ako ho poda\u0165 a vyhn\u00fa\u0165 sa chyb\u00e1m"},"content":{"rendered":"<h2>\u010co je to s\u00fahrnn\u00fd v\u00fdkaz?<\/h2>\n<p>S\u00fahrnn\u00fd v\u00fdkaz sl\u00fa\u017ei \u010dlensk\u00fdm \u0161t\u00e1tom Eur\u00f3pskej \u00fanie ku kontrole, \u010di bolo v r\u00e1mci \u00fanie zdanen\u00e9 poskytnut\u00e9 plnenie. S\u00fahrnn\u00fd v\u00fdkaz musia pod\u00e1va\u0165 v\u0161etci podnikatelia, ktor\u00ed <strong>dod\u00e1vaj\u00fa tovar alebo poskytuj\u00fa slu\u017eby<\/strong> do \u010fal\u0161\u00edch \u0161t\u00e1tov Eur\u00f3pskej \u00fanie.<\/p>\n<p>S\u00fahrnn\u00fd v\u00fdkaz pod\u00e1vate len v pr\u00edpade:<\/p>\n<ul>\n<li>dodania tovaru do in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu osloboden\u00e9ho od dane (\u00a7 43 ods. 1 z\u00e1kona o DPH),<\/li>\n<li>premiestnenia tovaru vo svojom vlastn\u00edctve do in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu na \u00fa\u010dely svojho podnikania osloboden\u00e9ho od dane (\u00a7 43 ods. 4 z\u00e1kona o DPH),<\/li>\n<li>dodania tovaru prv\u00fdm odberate\u013eom v r\u00e1mci trojstrann\u00e9ho obchodu do in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu osloboden\u00e9ho od dane (\u00a7 45 z\u00e1kona o DPH),<\/li>\n<li>dodania slu\u017eby s miestom dodania v inom \u010dlenskom \u0161t\u00e1te (\u00a7 15 ods. 1 z\u00e1kona o DPH) osobe, ktor\u00e1 je povinn\u00e1 plati\u0165 da\u0148,<\/li>\n<li>odoslania alebo prepravy tovaru do in\u00e9ho \u0161t\u00e1tu EU formou call-off stock, aj ak bola zmenen\u00e1 zdanite\u013en\u00e1 osoba, pre ktor\u00fa bol tovar odoslan\u00fd alebo prepraven\u00fd v\u00a0re\u017eime, \u00a0a\u00a0tie\u017e ak bol tak\u00fdto tovar vr\u00e1ten\u00fd do tuzemska.<\/li>\n<\/ul>\n<p><strong>Call-off stock <\/strong>je nov\u00fd re\u017eim, platn\u00fd od 1.1.2020, ktor\u00e9ho podstata spo\u010d\u00edva v tom, \u017ee transakcia, pri ktorej osoba platite\u013ea DPH (dod\u00e1vate\u013e), <strong>premiestni vlastn\u00fd tovar<\/strong> <strong>do in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu<\/strong> na \u00fa\u010dely jeho n\u00e1sledn\u00e9ho neskor\u0161ieho dodania odberate\u013eovi, ktor\u00fd je u\u017e dopredu zn\u00e1my, <strong>sa po splnen\u00ed stanoven\u00fdch podmienok nebude pova\u017eova\u0165 za dodanie tovaru<\/strong> do in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu, ktor\u00e9 <strong>podlieha DPH<\/strong>. Transakcia sa stane predmetom DPH a\u017e v\u00a0momente, ke\u010f prejde vlastn\u00edcke pr\u00e1vo k\u00a0tovaru na odberate\u013ea.<\/p>\n<p><strong>Pozor:<\/strong> Poskytovanie slu\u017eieb s miestom plnenia v inom \u0161t\u00e1te EU sa t\u00fdka aj on-line slu\u017eieb, napr\u00edklad pokia\u013e ste umiestili reklamu z Google AdSense na svoj web.<\/p>\n<p><strong>Pr\u00edklad:<\/strong> Ak m\u00e1te e-shop, ktor\u00fd dod\u00e1va tovar, napr\u00edklad, do Ma\u010farska a dodali ste bal\u00edk tamoj\u0161iemu ob\u010danovi, ktor\u00fd nie je registrovan\u00fd k DPH, s\u00fahrnn\u00fd v\u00fdkaz sa v\u00e1s net\u00fdka.<\/p>\n<p>Okrem podnikate\u013eov prihl\u00e1sen\u00fdch k DPH musia s\u00fahrnn\u00fd v\u00fdkaz poda\u0165 aj osoby identifikovan\u00e9 pre da\u0148, ktor\u00e9 poskytli slu\u017eby s miestom plnenia v inom \u0161t\u00e1te EU, ktor\u00e9 maj\u00fa povinnos\u0165 predt\u00fdm sa registrova\u0165 na DPH pod\u013ea \u00a77a.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-single-post-thumb wp-image-88952\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/alejandro-escamilla-y83Je1OC6Wc-unsplash.jpg\" alt=\"\" width=\"668\" height=\"445\" \/><\/p>\n<h2>Ako \u010dasto mus\u00edte s\u00fahrnn\u00fd v\u00fdkaz poda\u0165<\/h2>\n<p>V prvom rade pam\u00e4tajte, \u017ee s\u00fahrnn\u00fd v\u00fdkaz pod\u00e1vate len v pr\u00edpade, \u017ee k nemu m\u00e1te d\u00f4vod \u2013 <strong>nikdy sa teda nepod\u00e1va nulov\u00e9<\/strong>.<\/p>\n<p>S\u00fahrnn\u00fd v\u00fdkaz pod\u00e1vate <strong>za ka\u017ed\u00fd kalend\u00e1rny mesiac do 25 dn\u00ed<\/strong> po jeho skon\u010den\u00ed. Pokia\u013e platcom v ostatn\u00fdch krajin\u00e1ch poskytujete len slu\u017eby, odovzd\u00e1vate s\u00fahrnn\u00fd v\u00fdkaz <strong>s\u00fa\u010dasne s da\u0148ov\u00fdm priznan\u00edm. Pokia\u013e ste<\/strong> napr\u00edklad \u0161tvr\u0165ro\u010dn\u00fdm platcom, pod\u00e1vate v rovnakom term\u00edne aj s\u00fahrnn\u00fd v\u00fdkaz.<\/p>\n<p>In\u00e9 pravidl\u00e1 platia pre dodanie tovaru. Pokia\u013e pod\u00e1vate s\u00fahrnn\u00fd v\u00fdkaz napr\u00edklad \u0161tvr\u0165ro\u010dne a v tomto obdob\u00ed dod\u00e1te tovar platite\u013eovi DPH v inej krajine EU, vznikne v\u00e1m povinnosti poda\u0165 v tomto \u0161tvr\u0165roku s\u00fahrnn\u00e9 hl\u00e1senie <strong>za ka\u017ed\u00fd mesiac<\/strong>, v ktorom v\u00e1m plnenie vzniklo (teda za ka\u017ed\u00fd mesiac, v ktorom ste dodali tovar platcovi DPH v inej krajine EU).<\/p>\n<p>Platite\u013e dane sa v\u0161ak m\u00f4\u017ee rozhodn\u00fa\u0165, \u017ee s\u00fahrnn\u00fd v\u00fdkaz bude pod\u00e1va\u0165 <strong>za kalend\u00e1rny \u0161tvr\u0165rok<\/strong>, ak hodnota dod\u00e1vok tovarov nepresiahne v pr\u00edslu\u0161nom kalend\u00e1rnom \u0161tvr\u0165roku a s\u00fa\u010dasne v \u017eiadnom z predch\u00e1dzaj\u00facich \u0161tyroch kalend\u00e1rnych \u0161tvr\u0165rokov nepresiahla hodnotu 50 000 eur. Hodnota dodan\u00fdch slu\u017eieb v tomto pr\u00edpade nie je rozhoduj\u00faca.<\/p>\n<p><strong>Zdanite\u013en\u00e1 osoba registrovan\u00e1 pre da\u0148 pod\u013ea \u00a7 7 alebo \u00a7 7a z\u00e1kona o DPH<\/strong> pod\u00e1va s\u00fahrnn\u00fd v\u00fdkaz za<strong> ka\u017ed\u00fd kalend\u00e1rny \u0161tvr\u0165rok<\/strong>, v ktorom dodala slu\u017ebu s miestom dodania v inom \u010dlenskom \u0161t\u00e1te pod\u013ea \u00a7 15 ods. 1 z\u00e1kona o DPH osobe, ktor\u00e1 je povinn\u00e1 plati\u0165 da\u0148.<\/p>\n<h2>Ako s\u00fahrnn\u00fd v\u00fdkaz vyplni\u0165 a poda\u0165<\/h2>\n<p>S\u00fahrnn\u00fd v\u00fdkaz pod\u00e1vate v\u017edy <strong>len elektronicky<\/strong>, a to cez port\u00e1l finan\u010dnej spr\u00e1vy www.financnasprava.sk. \u00dadaje, ktor\u00e9 do s\u00fahrnn\u00e9ho v\u00fdkazu uvediete, vypln\u00edte aj do priznania k DPH.<\/p>\n<p>S\u00fahrnn\u00fd v\u00fdkaz sa sklad\u00e1 z <strong>2 \u010dast\u00ed<\/strong>:<\/p>\n<ol>\n<li>\u010cas\u0165: K\u00f3d \u0161t\u00e1tu, Identifika\u010dn\u00e9 \u010d\u00edslo pre da\u0148 z pridanej hodnoty nadob\u00fadate\u013ea tovaru alebo pr\u00edjemcu slu\u017eby pridelen\u00e9 v inom \u010dlenskom \u0161t\u00e1te, hodnota tovaru alebo slu\u017eby v\u00a0cel\u00fdch EUR zaokr\u00fahlen\u00fdch matematicky, k\u00f3d 1 alebo 2. (K\u00f3d 1 sa uv\u00e1dza pre trojstrann\u00e9 obchody, ostatn\u00e9 dod\u00e1vky tovaru sa uv\u00e1dzaj\u00fa bez k\u00f3du, k\u00f3d 2 sa uv\u00e1dza pre slu\u017eby)<\/li>\n<li>\u010cas\u0165: K\u00f3d \u0161t\u00e1tu, Identifika\u010dn\u00e9 \u010d\u00edslo pre da\u0148 z pridanej hodnoty dohodnut\u00e9ho nadob\u00fadate\u013ea tovaru pridelen\u00e9 v inom \u010dlenskom \u0161t\u00e1te, identifika\u010dn\u00e9 \u010d\u00edslo pre da\u0148 z pridanej hodnoty p\u00f4vodne dohodnut\u00e9ho nadob\u00fadate\u013ea tovaru, ktor\u00fd je nahraden\u00fd inou zdanite\u013enou osobou, pridelen\u00e9 v inom \u010dlenskom \u0161t\u00e1te, vr\u00e1tenie tovaru alebo opravu<\/li>\n<\/ol>\n<p><strong>Pr\u00edklad:<\/strong><\/p>\n<p>Platite\u013e dane pod\u00e1va s\u00fahrnn\u00fd v\u00fdkaz za kalend\u00e1rny \u0161tvr\u0165rok. Platite\u013e dane dodal v okt\u00f3bri 2020 tovar pre \u010desk\u00e9ho podnikate\u013ea identifikovan\u00e9ho pre da\u0148 v \u010ceskej republike (CZ 1234567915) v hodnote 10 000 eur a v mesiaci november 2020 v hodnote 5 000 eur. V mesiaci november 2020 dodal tovar pre d\u00e1nskeho podnikate\u013ea identifikovan\u00e9ho pre da\u0148 v D\u00e1nsku (DK 11111111), ktor\u00fd je druh\u00fdm odberate\u013eom v r\u00e1mci trojstrann\u00e9ho obchodu, v hodnote 7 000 eur. Okrem toho v mesiaci december 2020 dodal reklamn\u00fa slu\u017ebu ma\u010farsk\u00e9mu podnikate\u013eovi identifikovan\u00e9mu pre da\u0148 v Ma\u010farsku (HU 3333333333) v hodnote 20 000 eur. V s\u00fahrnnom v\u00fdkaze podanom za IV. \u0161tvr\u0165rok 2020 platite\u013e dane uvedie nasledovn\u00e9 \u00fadaje:<\/p>\n<table class=\"table table-zebra only-desktop-table\">\n<thead>\n<tr>\n<td>K\u00f3d \u0161t\u00e1tu<\/td>\n<td>I\u010c pre da\u0148 nadob\u00fadate\u013ea tovaru<br \/>\nalebo pr\u00edjemcu slu\u017eby<\/td>\n<td>Hodnota tovarov a slu\u017eieb<br \/>\n(v eur\u00e1ch)<\/td>\n<td>K\u00f3d 1 alebo 2<\/td>\n<td>Pozn.<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>CZ<\/td>\n<td>1234567915<\/td>\n<td>15\u00a0000<\/td>\n<td><\/td>\n<td>Dodanie tovaru<\/td>\n<\/tr>\n<tr>\n<td>DK<\/td>\n<td>11111111<\/td>\n<td>7 000<\/td>\n<td>1<\/td>\n<td>Trojstrann\u00fd obchod<\/td>\n<\/tr>\n<tr>\n<td>HU<\/td>\n<td>3333333333<\/td>\n<td>20 000<\/td>\n<td>2<\/td>\n<td>Dodanie slu\u017eby<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"table only-mobile-table\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-single-post-thumb wp-image-88958\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/suhrnny-tabulka.png\" alt=\"\" width=\"668\" height=\"208\" \/><\/div>\n<h2>\u010co ke\u010f nastane chyba<\/h2>\n<p>Ke\u010f zist\u00edte, \u017ee ste do s\u00fahrnn\u00e9ho v\u00fdkazu uviedli chybn\u00e9 \u00fadaje, m\u00e1te povinnos\u0165 poda\u0165 <strong>opravn\u00fd s\u00fahrnn\u00fd v\u00fdkaz, ak e\u0161te neuplynula lehota na podanie s\u00fahrnn\u00e9ho v\u00fdkazu alebo dodato\u010dn\u00fd s\u00fahrnn\u00fd v\u00fdkaz, ak lehota u\u017e uplynula<\/strong>. Op\u00e4\u0165 ho m\u00f4\u017eete poda\u0165 len elektronicky.<\/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\/12319\">\r\n\r\n    <div>\r\n        <div class=\"fheader\">\r\n            <h3>\r\n                Odoberajte \u00fa\u010dtovn\u00e9 a da\u0148ov\u00e9 novinky zrozumite\u013ene a v\u010das            <\/h3>\r\n            <div class=\"se-text\">\r\n                <p>\r\n                    Zadajte v\u00e1\u0161 e-mail a na\u0161e \u00fa\u010dtovn\u00e9 a da\u0148ov\u00e9 tipy v\u00e1m bud\u00fa chodi\u0165 priamo do e-mailu.                    <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=\"S1\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12319\">\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>Podajte s\u00fahrnn\u00e9 hl\u00e1senie \u013eahko a r\u00fdchlo v \u00fa\u010dtovn\u00fdch a podnikov\u00fdch syst\u00e9moch Money<\/h2>\n<p>V \u00fa\u010dtovnom syst\u00e9me <a href=\"https:\/\/www.money.sk\/\">Money S3<\/a> a v ERP syst\u00e9moch <a href=\"https:\/\/moneyerp.com\/cs-cz\/money-s4\">Money S4<\/a> a <a href=\"https:\/\/moneyerp.com\/cs-cz\/money-s5\">Money S5<\/a> pod\u00e1te s\u00fahrnn\u00fd v\u00fdkaz ve\u013emi jednoducho, rovnako tak aj priznanie k DPH alebo k dani z pr\u00edjmu. V\u0161etky \u00fadaje z fakt\u00far za v\u00e1s toti\u017e syst\u00e9m automaticky vypln\u00ed, tak\u017ee v\u00e1m cel\u00fd proces zaberie len p\u00e1r min\u00fat a trochu klikania v intuit\u00edvnom rozhran\u00ed.<\/p>\n<figure id=\"attachment_88954\" aria-describedby=\"caption-attachment-88954\" style=\"width: 498px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-88954\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/suhrnny-vykaz.png\" alt=\"\" width=\"498\" height=\"385\" \/><figcaption id=\"caption-attachment-88954\" class=\"wp-caption-text\">S\u00fahrnn\u00e9 hl\u00e1senie v Money S3<\/figcaption><\/figure>\n<p>Za\u010dnete t\u00fdm, \u017ee v menu \u00da\u010dtovn\u00edctvo kliknete na DPH a\u00a0n\u00e1sledne kliknete na S\u00fahrnn\u00fd v\u00fdkaz elektronicky. S podan\u00edm v\u00e1m pom\u00f4\u017ee <strong>\u0161tandardn\u00fd sprievodca<\/strong>, ktor\u00fd v\u00e1m porad\u00ed, \u010do vyplni\u0165 a kam klikn\u00fa\u0165. Na prv\u00fdch str\u00e1nkach:<\/p>\n<ul>\n<li>dopln\u00edte inform\u00e1cie o firme, opr\u00e1vnenej osobe a z\u00e1stupcovi,<\/li>\n<li>vyberiete rozhoduj\u00face obdobie<\/li>\n<li>a pr\u00edpadne skontrolujete d\u00e1ta stiahnut\u00e9 z fakt\u00far.<\/li>\n<\/ul>\n<p>Na poslednej str\u00e1nke u\u017e si len vyberiete sp\u00f4sob, <strong>ktor\u00fdm chcete hl\u00e1senie poda\u0165<\/strong>:<\/p>\n<ul>\n<li>alebo m\u00f4\u017eete z Money <strong>prejs\u0165 na str\u00e1nku eFormul\u00e1rov na <a href=\"https:\/\/www.financnasprava.sk\/\" target=\"_blank\" rel=\"noopener noreferrer\">www.financnasprava.sk<\/a><\/strong>, kde do formul\u00e1ra S\u00fahrnn\u00fd v\u00fdkaz na\u010d\u00edtate d\u00e1ta z XML s\u00faboru. Do neho sa v\u00e1m pri tejto vo\u013ebe program s\u00fahrnn\u00fd v\u00fdkaz vyexportuje.<\/li>\n<\/ul>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span><\/p>\n<p><a href=\"https:\/\/www.money.sk\/cennik-s3\/vyskusat-money-s3\/\">Vyzk\u00fa\u0161ajte zdarma Money S3<\/a> a presved\u010dte sa sami, ako je v \u0148om vedenie \u00fa\u010dtovn\u00edctva jednoduch\u00e9.<\/p>\n<\/div>\n<p>Autorom \u010dl\u00e1nku je Katar\u00edna Serinov\u00e1<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u010co je to s\u00fahrnn\u00fd v\u00fdkaz? S\u00fahrnn\u00fd v\u00fdkaz sl\u00fa\u017ei \u010dlensk\u00fdm \u0161t\u00e1tom Eur\u00f3pskej \u00fanie ku kontrole, \u010di bolo v r\u00e1mci \u00fanie zdanen\u00e9 poskytnut\u00e9 plnenie. S\u00fahrnn\u00fd v\u00fdkaz musia &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12320,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[15,8],"tags":[709,185,708,397],"class_list":["post-12319","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-pridanej-hodnoty","category-dane","tag-chyby","tag-dane","tag-podanie","tag-suhrnny-vykaz"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12319","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=12319"}],"version-history":[{"count":5,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12319\/revisions"}],"predecessor-version":[{"id":13596,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12319\/revisions\/13596"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12320"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12319"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12319"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12319"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}