{"id":12411,"date":"2021-05-31T06:00:04","date_gmt":"2021-05-31T04:00:04","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/nakup-firemneho-auta-ako-na-uctovne-a-danove-odpisy\/"},"modified":"2023-06-26T11:03:37","modified_gmt":"2023-06-26T09:03:37","slug":"nakup-firemneho-auta-ako-na-uctovne-a-danove-odpisy","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/nakup-firemneho-auta-ako-na-uctovne-a-danove-odpisy\/","title":{"rendered":"Odpisovanie auta &#8211; ako \u00fa\u010dtova\u0165 n\u00e1kup a predaj auta?"},"content":{"rendered":"<p>Ako podnikate\u013ea sa v\u00e1s t\u00fdkaj\u00fa <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/ucetni-vs-danovy-odpis-cem-se-lisi-spocitate\/\" target=\"_blank\" rel=\"noopener noreferrer\">\u00fa\u010dtovn\u00e9 aj da\u0148ov\u00e9 odpisy<\/a>. Preto by ste mali vedie\u0165, \u017ee:<\/p>\n<ul>\n<li><strong>\u00fa\u010dtovn\u00e9 odpisy <\/strong>\u00fa\u010dtujete v\u00a0\u00fa\u010dtovn\u00edctve a\u00a0vyjadruj\u00fa re\u00e1lne opotrebenie auta a\u00a0vypo\u010d\u00edtate si ich vo svojom odpisovom pl\u00e1ne,<\/li>\n<li><strong>da\u0148ov\u00fdmi odpisy<\/strong> si zni\u017eujete z\u00e1klad dane tak, \u017ee obstar\u00e1vaciu cenu auta postupne zahrnujete do da\u0148ov\u00fdch n\u00e1kladov firmy.\u00a0<\/li>\n<\/ul>\n<p>Vstupn\u00e1 cena na pre v\u00fdpo\u010det odpisov:<\/p>\n<ul>\n<li>obstar\u00e1vacia cena vozidla \u2013 nadobudnutie k\u00fapou, ale aj finan\u010dn\u00fdm leasingom. K\u00a0obstar\u00e1vacej cene sa pripo\u010d\u00edtaj\u00fa aj n\u00e1klady na jeho obstarania, napr. poplatok za prepis auta, dopravu a\u00a0pod.<\/li>\n<li>re\u00e1lna hodnota vozidla \u2013 ur\u010den\u00e1 znaleck\u00fdm posudkom<\/li>\n<\/ul>\n<p>Automobil je mo\u017en\u00e9 odpisova\u0165 iba v\u00a0tom obdob\u00ed, v\u00a0ktorom sa pou\u017e\u00edva na podnikanie. Ak ste vozidlo nejak\u00e9 obdobie na podnikanie nepou\u017e\u00edvali, potom mus\u00edte odpisy preru\u0161i\u0165. Je mo\u017en\u00e9 preru\u0161i\u0165 iba da\u0148ov\u00e9 odpisy. Rovnako, ak ste o\u00a0vozidle po\u010das cel\u00e9ho zda\u0148ovacieho obdobia ne\u00fa\u010dtovali, nepou\u017e\u00edvali ste ho na podnikanie, a\u00a0teda ste ho ani neodpisovali, potom mus\u00edte do 31.1. po skon\u010den\u00ed zda\u0148ovacieho obdobia odhl\u00e1si\u0165 vozidlo z\u00a0dane z\u00a0motorov\u00fdch vozidiel na predp\u00edsanom tla\u010dive da\u0148ov\u00e9ho \u00faradu.<\/p>\n<h2>\u00da\u010dtovn\u00e9 odpisy vozidla<\/h2>\n<p>\u00da\u010dtovn\u00e9 odpisy s\u00fa upraven\u00e9 v\u00a0z\u00e1kone o\u00a0\u00fa\u010dtovn\u00edctve \u010d. 431\/2002 Z. z. \u00da\u010dtovn\u00e9 odpisy sa \u00fa\u010dtuj\u00fa mesa\u010dne. Met\u00f3dy \u00fa\u010dtovn\u00fdch odpisov:<\/p>\n<ul>\n<li>\u010dasov\u00e9 odpisov\u00e9 met\u00f3dy<\/li>\n<li>v\u00fdkonov\u00e9 odpisov\u00e9 met\u00f3dy<\/li>\n<\/ul>\n<p>\u010casov\u00e1 odpisov\u00e1 met\u00f3da je zalo\u017een\u00e1 na predpokladanom \u010dase, po\u010das ktor\u00e9ho budete automobil pou\u017e\u00edva\u0165. V\u00fd\u0161ka odpisov sa vypo\u010d\u00edta ako podiel obstar\u00e1vacej ceny a\u00a0\u010dasu pou\u017e\u00edvania vozidla.<\/p>\n<p><em>Pr\u00edklad na \u010dasov\u00e9 \u00fa\u010dtovn\u00e9 odpisy<\/em><\/p>\n<p><em>Firma ABC, s.r.o. v\u00a0j\u00fani 2021 obstarala osobn\u00e9 auto v\u00a0sume 24\u00a0000 EUR. Firma predpoklad\u00e1, \u017ee auto bude vyu\u017e\u00edvan\u00e9 v \u00a0po dobu 7 rokov (84 mesiacov). V\u00fd\u0161ka mesa\u010dn\u00e9ho \u00fa\u010dtovn\u00e9ho odpisu sa vypo\u010d\u00edta nasledovne: 24\u00a0000\u20ac\/84 mesiacov = 285,71\u20ac. Mesa\u010dn\u00fd \u00fa\u010dtovn\u00fd odpis je 285,71\u20ac.<\/em><\/p>\n<p>V\u00fdkonov\u00e1 odpisov\u00e1 met\u00f3da je zalo\u017een\u00e1 na ur\u010den\u00ed z\u00e1kladne v\u00fdkonu, pod\u013ea ktorej sa vypo\u010d\u00edta mesa\u010dn\u00fd odpis na z\u00e1klade konkr\u00e9tneho v\u00fdkonu v\u00a0mesiaci. V\u00a0pr\u00edpade automobilu je vhodnou z\u00e1klad\u0148ou po\u010det najazden\u00fdch kilometrov.<\/p>\n<p><em>Pr\u00edklad na v\u00fdkonov\u00e9 \u00fa\u010dtovn\u00e9 odpisy<\/em><\/p>\n<p><em>Firma ABC, s.r.o. v\u00a0j\u00fani 2021 obstarala osobn\u00fd automobil v\u00a0sume 24\u00a0000 EUR. Pri v\u00fdpo\u010dte \u00fa\u010dtovn\u00fdch odpisov bude spolo\u010dnos\u0165 postupova\u0165 v\u00fdkonovou \u00fa\u010dtovnou met\u00f3dou . Predpokladan\u00fd po\u010det prejazden\u00fdch kilometrov, je 150\u00a0000 km. Za mesiac j\u00fan bolo pod\u013ea tachometra najazden\u00fdch na automobile 2 000 km. Mesa\u010dn\u00fd odpis sa mesiac j\u00fan vypo\u010d\u00edta spolo\u010dnos\u0165 nasledovne: 24\u00a0000\u20ac\/ 150\u00a0000 km x 2 000 km = 320\u20ac. Mesa\u010dn\u00fd \u00fa\u010dtovn\u00fd odpis je 320\u20ac.<\/em><\/p>\n<h2>Da\u0148ov\u00e9 odpisy vozidla<\/h2>\n<p>Da\u0148ov\u00e9 odpisy vozidla ur\u010duje z\u00e1kon o\u00a0dani z\u00a0pr\u00edjmov \u010d. 595\/2003 Z. z. a\u00a0jeho ustanovenia neprip\u00fa\u0161\u0165aj\u00fa \u017eiadnu vo\u013enos\u0165 pri da\u0148ovom odpisovan\u00ed vozidla podnikate\u013ea. Z\u00e1kon uv\u00e1dza dve met\u00f3dy da\u0148ov\u00fdch odpisov:<\/p>\n<ul>\n<li>rovnomern\u00e1 met\u00f3da<\/li>\n<li>zr\u00fdchlen\u00e1 met\u00f3da<\/li>\n<\/ul>\n<p>Viac o\u00a0zr\u00fdchlenej met\u00f3de odpisovania n\u00e1jdete v\u00a0\u010dl\u00e1nku \u00da\u010dtovn\u00fd versus da\u0148ov\u00fd odpis<\/p>\n<p>Osobn\u00e9 vozidl\u00e1 s\u00fa zaraden\u00e9 do odpisovej skupiny 1, v\u00a0ktorej je ur\u010den\u00e1 doba odpisovania 4 roky rovnomernou met\u00f3dou. Zr\u00fdchlenou met\u00f3dou je mo\u017en\u00e9 odpisova\u0165 iba majetok zaraden\u00fd do odpisovej skupiny 2 a\u00a03. Da\u0148ov\u00e9 odpisy sa nepo\u010d\u00edtaj\u00fa mesa\u010dne, ale jednou sumou za cel\u00e9 \u00fa\u010dtovn\u00e9 obdobie a\u00a0do \u00fa\u010dtovn\u00edctva sa ne\u00fa\u010dtuj\u00fa, uv\u00e1dzaj\u00fa sa iba v\u00a0da\u0148ovom priznan\u00ed, ako polo\u017eka ovplyv\u0148uj\u00faca z\u00e1klad dane. Ak obstar\u00e1te vozidlo po\u010das \u00fa\u010dtovn\u00e9ho obdobia, da\u0148ov\u00e9 odpisy sa vypo\u010d\u00edtaj\u00fa pomerne na po\u010det mesiacov, kedy bolo vozidlo evidovan\u00e9 v\u00a0majetku. \u010ci\u017ee bude z\u00e1visie\u0165 od d\u00e1tumu zaradenia vozidla do majetku. Ak ste obstarali vozidlo v\u00a0j\u00fani, da\u0148ov\u00fd odpis bude pomerne vypo\u010d\u00edtan\u00fd za 7 mesiacov.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/andrew-pons-Os7C4iw2rDc-unsplash.jpg\" alt=\"\" width=\"668\" height=\"445\" class=\"aligncenter size-single-post-thumb wp-image-92529\" \/><\/p>\n<p><em>Pr\u00edklad na v\u00fdpo\u010det da\u0148ov\u00fdch odpisov <\/em><\/p>\n<p><em>Firma ABC, s.r.o. v\u00a0j\u00fani 2021 obstarala osobn\u00e9 auto v\u00a0sume 24\u00a0000 EUR. Pod\u013ea z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmov je vozidlo zaraden\u00e9 do odpisovej skupiny 1 a\u00a0odpisuje sa 4 roky. V\u00a0tabu\u013eke si pozrite, ako sa vypo\u010d\u00edtaj\u00fa da\u0148ov\u00e9 odpisy tohto vozidla.<\/em><\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\n<p>Rok<\/p>\n<\/td>\n<td>\n<p>V\u00fdpo\u010det<\/p>\n<\/td>\n<td>\n<p>Da\u0148ov\u00fd odpis<\/p>\n<\/td>\n<td>\n<p>Zostatkov\u00e1 cena<\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>2021<\/p>\n<\/td>\n<td>\n<p>24\u00a0000\/4\/12*7 mesiacov<\/p>\n<\/td>\n<td>\n<p>3\u00a0500\u20ac<\/p>\n<\/td>\n<td>\n<p>20\u00a0500\u20ac<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2022<\/p>\n<\/td>\n<td>\n<p>24\u00a0000\/4<\/p>\n<\/td>\n<td>\n<p>6\u00a0000\u20ac<\/p>\n<\/td>\n<td>\n<p>14\u00a0500\u20ac<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2023<\/p>\n<\/td>\n<td>\n<p>24\u00a0000\/4<\/p>\n<\/td>\n<td>\n<p>6\u00a0000\u20ac<\/p>\n<\/td>\n<td>\n<p>8\u00a0500\u20ac<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2024<\/p>\n<\/td>\n<td>\n<p>24\u00a0000\/4<\/p>\n<\/td>\n<td>\n<p>6\u00a0000\u20ac<\/p>\n<\/td>\n<td>\n<p>2\u00a0500\u20ac<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2025<\/p>\n<\/td>\n<td>\n<p>24000\/4\/12*5<\/p>\n<\/td>\n<td>\n<p>2\u00a0500\u20ac<\/p>\n<\/td>\n<td>\n<p>0\u20ac<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Da\u0148ov\u00e9 odpisy sa uv\u00e1dzaj\u00fa v\u00a0da\u0148ovom priznan\u00ed pr\u00e1vnickej osoby v\u00a0tabu\u013eke B \u2013\u00a0 III. \u010dasti Odpisy hmotn\u00e9ho majetku. Rozdiel medzi za\u00fa\u010dtovan\u00fdmi \u00fa\u010dtovn\u00fdmi odpismi a\u00a0da\u0148ov\u00fdmi odpismi pod\u013ea z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmov s\u00fa polo\u017ekou, ktor\u00e1 sa objav\u00ed v\u00a0da\u0148ovom priznan\u00ed pr\u00e1vnickej osoby:<\/p>\n<ul>\n<li>na riadku 150: Rozdiel, o ktor\u00fd odpisy hmotn\u00e9ho majetku uplatnen\u00e9 v \u00fa\u010dtovn\u00edctve prevy\u0161uj\u00fa da\u0148ov\u00e9 odpisy tohto majetku, ak <strong>\u00fa\u010dtovn\u00e9 odpisy prevy\u0161uj\u00fa da\u0148ov\u00e9 odpisy<\/strong>. Rozdiel je polo\u017eka zvy\u0161uj\u00faca z\u00e1klad dane<\/li>\n<li>na riadku 250: Rozdiel, o ktor\u00fd da\u0148ov\u00e9 odpisy hmotn\u00e9ho majetku prevy\u0161uj\u00fa odpisy tohto majetku uplatnen\u00e9 v\u00a0<a href=\"https:\/\/www.money.sk\/vlastnosti\/podvojne-uctovnictvo-s3\/\">\u00fa\u010dtovn\u00edctve<\/a>, <strong>ak boli \u00fa\u010dtovn\u00e9 odpisy ni\u017e\u0161ie ne\u017e da\u0148ov\u00e9 odpisy<\/strong>. Ide o\u00a0polo\u017eku zni\u017euj\u00faci\u00a0z\u00e1klad dane.<\/li>\n<\/ul>\n<p><em>Pr\u00edklad<\/em><\/p>\n<p><em>Spom\u00ednan\u00e1 spolo\u010dnos\u0165 ABC sro \u00fa\u010dtovala \u00fa\u010dtovn\u00e9 odpisy pod\u013ea \u010dasovej met\u00f3dy odpisovania, mesa\u010dne vo v\u00fd\u0161ke 285,71\u20ac, a\u00a0to od j\u00fana vr\u00e1tane do decembra 2021. Celkov\u00e1 v\u00fd\u0161ka \u00fa\u010dtovn\u00fdch odpisov bola 1\u00a0999,97\u20ac. Vypo\u010d\u00edtan\u00e9 da\u0148ov\u00e9 odpisy za rok 2021 boli 3\u00a0500\u20ac, \u010di\u017ee da\u0148ov\u00e9 odpisy s\u00fa vy\u0161\u0161ie ne\u017e \u00fa\u010dtovn\u00e9. Rozdiel da\u0148ov\u00fdch a\u00a0\u00fa\u010dtovn\u00fdch odpisov je 1 500,03\u20ac. T\u00e1to suma bude polo\u017ekou zni\u017euj\u00facou z\u00e1klad dane na riadku 250 da\u0148ov\u00e9ho priznania pr\u00e1vnick\u00fdch os\u00f4b.<br \/> <\/em><\/p>\n<h2>Odpisovanie vozidla u\u00a0mikroda\u0148ovn\u00edka<\/h2>\n<p>Od 1. janu\u00e1ra 2021 existuje nov\u00fd status mikroda\u0148ovn\u00edka, ktor\u00fd umo\u017e\u0148uje nieko\u013eko v\u00fdhod a\u00a0odpisovanie je jedn\u00fdm z\u00a0nich. Pod\u013ea z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmov si mikroda\u0148ovn\u00edk ur\u010di\u0165 \u013eubovo\u013en\u00fa v\u00fd\u0161ku da\u0148ov\u00fdch odvodov pre majetok zaraden\u00fd v\u00a0odpisovej skupine 0 a\u017e 4.<\/p>\n<h2>Odpisovanie vozidla v\u00a0odpisovej skupine 0<\/h2>\n<p>Do odpisovej skupiny 0 s\u00fa zaraden\u00e9 automobily s\u00a0druhom paliva BEV alebo PHEV, \u013eudovo povedan\u00e9 elektromobily alebo hybridn\u00e9 aut\u00e1. Majetok zaraden\u00fd do odpisovej skupiny 0 sa odpisuj 2 roky.<\/p>\n<h2>Odpisovanie vozidla \u00fa\u010dtovan\u00e9ho v\u00a0da\u0148ovej evidencii<\/h2>\n<p>Pokia\u013e evidujete svoje pr\u00edjmy v\u00a0da\u0148ovej evidencii pod\u013ea z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmov a\u00a0vyu\u017e\u00edvate pau\u0161\u00e1lne v\u00fddavky, odpisy vozidla s\u00fa u\u017e uplatnen\u00e9 v\u00a0t\u00fdchto pau\u0161\u00e1lnych v\u00fddavkoch.<\/p>\n<p>Pokia\u013e evidujete pr\u00edjmy a\u00a0v\u00fddavky v\u00a0da\u0148ovej evidencii, ale pri v\u00fdpo\u010dte z\u00e1kladu dane pou\u017e\u00edvate skuto\u010dn\u00ed v\u00fddavky, potom ste povinn\u00fd v\u00a0evidencii hmotn\u00e9ho a\u00a0nehmotn\u00e9ho majetku vypo\u010d\u00edta\u0165 odpisov\u00fd pl\u00e1n vozidla zaraden\u00e9ho do obchodn\u00e9ho majetku a\u00a0na konci roka pripo\u010d\u00edtate odpis ako skuto\u010dn\u00fd v\u00fddavok k\u00a0svojim v\u00fddavkom, ktor\u00e9 maj\u00fa vplyv na v\u00fd\u0161ku z\u00e1kladu dane.<\/p>\n<h2>Odpisovanie vozidla v\u00a0jednoduchom \u00fa\u010dtovn\u00edctve<\/h2>\n<p>Ak \u00fa\u010dtujete v\u00a0jednoduchom \u00fa\u010dtovn\u00edctve, odpisy budete \u00fa\u010dtova\u0165 raz ro\u010dne, a\u00a0to v\u00a0dvoch \u00fa\u010dtovn\u00fdch knih\u00e1ch: v\u00a0knihe dlhodob\u00e9ho majetku, kde za\u00fa\u010dtujete \u00fa\u010dtovn\u00e9 aj da\u0148ov\u00e9 odpisy, a\u00a0v\u00a0pe\u0148a\u017enom denn\u00edku, kde sa \u00fa\u010dtuj\u00fa da\u0148ov\u00e9 odpisy v\u00a0r\u00e1mci uz\u00e1vierkov\u00fdch oper\u00e1ci\u00ed.<\/p>\n<p>Ako \u00fa\u010dtovn\u00e1 jednotka \u00fa\u010dtuj\u00faca v\u00a0jednoduchom \u00fa\u010dtovn\u00edctve m\u00f4\u017eete vyu\u017ei\u0165 v\u00fdnimku v\u00a0z\u00e1kone o\u00a0\u00fa\u010dtovn\u00edctve, \u00a728 ods. 3 a\u00a0va\u0161e \u00fa\u010dtovn\u00e9 odpisy sa m\u00f4\u017eu rovna\u0165 da\u0148ov\u00fdm odpisom.<\/p>\n<h2>Odpisovanie luxusn\u00e9ho vozidla<\/h2>\n<p>Za \u201eluxusn\u00fd automobil\u201c hovorovo pova\u017eujeme osobn\u00e9 vozidlo vo vstupnej cene minim\u00e1lne 48\u00a0000\u20ac. Na z\u00e1klade z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmov sa da\u0148ov\u00e9 odpisy t\u00fdchto automobilov vypo\u010d\u00edtaj\u00fa z\u00a0limitovanej ceny 48\u00a0000\u20ac.<\/p>\n<p>Ak je v\u00fd\u0161ka da\u0148ov\u00fdch odpisov z \u201eluxusn\u00e9ho automobilu\u201c za \u00fa\u010dtovn\u00e9 obdobia viac ne\u017e z\u00e1klad dane, ste povinn\u00fd svoj z\u00e1klad dane upravi\u0165. Mus\u00edte zv\u00fd\u0161i\u0165 svoj z\u00e1klad dane o\u00a0kladn\u00fd rozdiel medzi sumou skuto\u010dne uplatnen\u00fdch da\u0148ov\u00fdch odpisov<strong> z\u00a0auta<\/strong>, ktor\u00e9ho vstupn\u00e1 cena je aspo\u0148 48\u00a0000\u20ac a\u00a0viac v\u00a0\u010dase jeho zaradenia do majetku a<strong> sumou ro\u010dn\u00fdch odpisov za pr\u00edslu\u0161n\u00e9 zda\u0148ovacie obdobie<\/strong> z\u00a0tohto auta vypo\u010d\u00edtan\u00fdch iba zo vstupnej ceny 48\u00a0000\u20ac. Na v\u00fdpo\u010det odpisov pou\u017eije rovnomern\u00e1 odpisov\u00e1 met\u00f3da.<\/p>\n<p><em>Pr\u00edklad<\/em><\/p>\n<p><em>Spom\u00ednan\u00e1 spolo\u010dnos\u0165 ABC sro obstarala v\u00a0janu\u00e1ri 2021 osobn\u00e9 vozidlo v\u00a0sume 50\u00a0000\u20ac. Ro\u010dn\u00fd da\u0148ov\u00fd odpis tohto vozidla zaraden\u00e9ho do 1. odpisovej skupiny\u00a0 je 50\u00a0000\u20ac\u00f74= 12\u00a0500\u20ac. Av\u0161ak, z\u00e1klad dane za zda\u0148ovacie obdobie je 10\u00a0000\u20ac, \u010di\u017ee je ni\u017e\u0161\u00ed ne\u017e ro\u010dn\u00fd da\u0148ov\u00fd odpis \u201eluxusn\u00e9ho\u201c vozidla. Je potrebn\u00e9 upravi\u0165 z\u00e1klad dane.<\/em><\/p>\n<p><em>Da\u0148ov\u00fd odpis z\u00a0obstar\u00e1vacej ceny 50\u00a0000\u20ac je 12\u00a0500\u20ac. Da\u0148ov\u00fd odpis z\u00a0limitnej vstupnej ceny 48\u00a0000\u20ac je 12\u00a0000\u20ac. Rozdiel medzi 12\u00a0500\u20ac<\/em> <em>a\u00a012\u00a0000\u20ac je 500\u20ac, o\u00a0ktor\u00e9 je potrebn\u00e9 zv\u00fd\u0161i\u0165 z\u00e1klad dane v\u00a0tomto zda\u0148ovacom obdob\u00ed. <\/em><\/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\/12411\">\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\/12411\">\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>Odpisovanie vozidla pou\u017e\u00edvan\u00e9ho na s\u00fakromn\u00e9 \u00fa\u010dely<\/h2>\n<p>Je mo\u017en\u00e9 pou\u017ei\u0165 nieko\u013eko sp\u00f4sobov, ako ur\u010di\u0165 v\u00fd\u0161ku odpisov\u00a0 vozidla pou\u017e\u00edvan\u00e9ho na s\u00fakromn\u00e9 \u00fa\u010dely.<\/p>\n<p><strong>Ak ide o\u00a0fyzick\u00fa osobu, napr. \u017eivnostn\u00edka, ktor\u00fd vyu\u017e\u00edva auto aj na osobn\u00fa potrebu:<\/strong><\/p>\n<ul>\n<li>do da\u0148ov\u00fdch v\u00fddavkov sa zahrnie 80 % v\u00fddavkov spojen\u00fdch s\u00a0autom ( vr\u00e1tane odpisov) alebo,<\/li>\n<li>vedie knihu j\u00e1zd a\u00a0preuk\u00e1zate\u013ene vie ur\u010di\u0165, ak\u00fd je pomer pou\u017e\u00edvania vozidla na podnikanie a\u00a0na s\u00fakromn\u00fd \u00fa\u010del.<\/li>\n<\/ul>\n<p>Ak pou\u017e\u00edvate firemn\u00e9 vozidlo ako zamestnanec firmy alebo jej konate\u013e na s\u00fakromn\u00e9 \u00fa\u010dely,\u00a0 ide o\u00a0nepe\u0148a\u017en\u00fd pr\u00edjem zamestnanca, ktor\u00fd je pod\u013ea z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmov predmetom dane vo v\u00fd\u0161ke:<\/p>\n<ul>\n<li><strong>1 % zo vstupnej ceny <\/strong>v\u00a0ka\u017edom mesiaci, v\u00a0ktorom bolo auto poskytnut\u00e9 aj na s\u00fakromn\u00e9 \u00fa\u010dely po\u010das prv\u00e9ho roka,<\/li>\n<li><strong>1 % zo vstupnej ceny ka\u017edoro\u010dne zn\u00ed\u017eenej o 12,5 %<\/strong> po\u010das nasleduj\u00facich 7 rokov.<\/li>\n<\/ul>\n<p>Ak v\u00a0spolo\u010dnosti zda\u0148ujete nepe\u0148a\u017en\u00fd pr\u00edjem zamestnanca horeuveden\u00fdm sp\u00f4sobom a\u00a0odv\u00e1dzate za zamestnanca odvody, <strong>nemus\u00edte kr\u00e1ti\u0165 da\u0148ov\u00e9 odpisy. <\/strong>Ak bude zamestnanec alebo konate\u013e pou\u017e\u00edva\u0165 firemn\u00e9 vozidlo aj \u010fal\u0161ie roky, kedy sa u\u017e zamestnancovi nezda\u0148uje nepe\u0148a\u017en\u00fd pr\u00edjem zo z\u00e1vislej \u010dinnosti, zamestn\u00e1vate\u013e je povinn\u00fd postupova\u0165 v s\u00falade s \u00a7 19 ods. 2 p\u00edsm. t) z\u00e1kona o dani z pr\u00edjmov a v\u0161etky v\u00fddavky s\u00favisiace s t\u00fdmto motorov\u00fdm vozidlom je povinn\u00fd uplat\u0148ova\u0165 v da\u0148ov\u00fdch v\u00fddavkoch v pomernej \u010dasti.<\/p>\n<p>&nbsp;<\/p>\n<p>Autorom \u010dl\u00e1nku je Katar\u00edna Serinov\u00e1<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ako podnikate\u013ea sa v\u00e1s t\u00fdkaj\u00fa \u00fa\u010dtovn\u00e9 aj da\u0148ov\u00e9 odpisy. Preto by ste mali vedie\u0165, \u017ee: \u00fa\u010dtovn\u00e9 odpisy \u00fa\u010dtujete v\u00a0\u00fa\u010dtovn\u00edctve a\u00a0vyjadruj\u00fa re\u00e1lne opotrebenie auta a\u00a0vypo\u010d\u00edtate si &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12412,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[35,6],"tags":[88,667,392],"class_list":["post-12411","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podvojne-uctovnictvo","category-uctovnictvo","tag-danove-odpisy","tag-firemne-auto","tag-uctovne-odpisy"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12411","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=12411"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12411\/revisions"}],"predecessor-version":[{"id":12413,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12411\/revisions\/12413"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12412"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12411"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12411"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12411"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}