{"id":12432,"date":"2021-06-11T10:22:41","date_gmt":"2021-06-11T08:22:41","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/posielate-tovar-spotrebitelom-v-eu-od-1-jula-2021-sa-vas-tyka-oss\/"},"modified":"2023-06-26T11:03:39","modified_gmt":"2023-06-26T09:03:39","slug":"posielate-tovar-spotrebitelom-v-eu-od-1-jula-2021-sa-vas-tyka-oss","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/posielate-tovar-spotrebitelom-v-eu-od-1-jula-2021-sa-vas-tyka-oss\/","title":{"rendered":"Posielate tovar spotrebite\u013eom v EU? Od 1. j\u00fala 2021 sa v\u00e1s t\u00fdka OSS"},"content":{"rendered":"<p>Predstavme si slovensk\u00fd e-shop, ktor\u00fd pred\u00e1va tri\u010dk\u00e1. Je platite\u013eom DPH a\u00a0v\u00e4\u010d\u0161ina jeho klientov je zo Slovenska. Ob\u010das ale nak\u00fapi <strong>aj niekto z \u010ceska<\/strong>. E-shop si mus\u00ed sledova\u0165, ko\u013eko toho v \u010cesku predal.<\/p>\n<p>Ak prekro\u010d\u00ed limit 1 140 000 K\u010d za kalend\u00e1rny rok, mus\u00ed sa v\u00a0\u010cesku zaregistrova\u0165 k\u00a0DPH. Potom odovzd\u00e1va priznanie k\u00a0DPH na Slovensku aj v\u00a0\u010cesku.<\/p>\n<p>Situ\u00e1cia je n\u00e1ro\u010dn\u00e1 hlavne <strong>pre obchodn\u00edkov, \u00a0ktor\u00ed dod\u00e1vaj\u00fa tovar do viacer\u00fdch \u0161t\u00e1tov<\/strong> z\u00e1rove\u0148. Po prekro\u010den\u00ed limitu (l\u00ed\u0161i sa to \u0161t\u00e1t od \u0161t\u00e1tu) sa mus\u00ed v\u00a0danej krajine zaregistrova\u0165 a\u00a0pod\u00e1va\u0165 tam priznanie k\u00a0DPH, \u010do zaberie mno\u017estvo \u010dasu.<\/p>\n<p>Toto v\u0161etko sa pr\u00e1ve teraz men\u00ed. <strong>Limit pre povinn\u00fa registr\u00e1ciu sa zjednot\u00ed<\/strong>,\u00a0bude sledova\u0165 spolo\u010dne za v\u0161etky \u0161t\u00e1ty E\u00da\u00a0 <strong>a\u00a0v\u00fdrazne sa zn\u00ed\u017ei<\/strong>.\u00a0 Obchodn\u00edk si, ale povinn\u00fa registr\u00e1ciu k\u00a0DPH m\u00f4\u017ee zjednodu\u0161i\u0165.<\/p>\n<h2>\u010co je to OSS<\/h2>\n<p>OSS (One Stop Shop) \u2013 jednotn\u00e9 kontaktn\u00e9 miesto &#8211; je osobitn\u00e1 \u00faprava dane. Je ur\u010den\u00e1 pre podnikate\u013eov, ktor\u00ed pred\u00e1vaj\u00fa tovar alebo slu\u017eby koncov\u00fdm spotrebite\u013enom v\u00a0in\u00fdch \u0161t\u00e1toch E\u00da, typicky s\u00fa to napr\u00edklad <strong>e-shopy<\/strong>.<\/p>\n<p>Po zapojen\u00ed do OSS sa podnikate\u013e nemus\u00ed registrova\u0165 k\u00a0DPH v\u00a0cudzine v\u00a0ka\u017edom \u0161t\u00e1te, kde dod\u00e1va svoj tovar alebo poskytuje slu\u017eby.\u00a0 Podnikate\u013e rie\u0161i predaje do v\u0161etk\u00fdch \u010dlensk\u00fdch \u0161t\u00e1tov (mimo SR) ako jeden celok.<\/p>\n<p>V\u0161etku DPH v\u00a0nich splatn\u00fa odvedie v\u00a0jednej sume slovenskej <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/slovnik-pojmov\/financna-sprava\/\">Finan\u010dnej spr\u00e1ve<\/a>. Pod\u013ea Eur\u00f3pskej \u00fanie t\u00fdm podnikate\u013eom odpadne a\u017e <strong>95% povinnost\u00ed<\/strong> s\u00favisiacich s\u00a0cezhrani\u010dnou DPH.<\/p>\n<p>\u010eal\u0161ou v\u00fdhodou je, \u017ee podnikate\u013e nekomunikuje so zahrani\u010dn\u00fdmi \u00faradmi a\u00a0<strong>v\u0161etko vybav\u00ed v\u00a0rodnom jazyku<\/strong> vo svojej krajine.<\/p>\n<figure id=\"attachment_93053\" aria-describedby=\"caption-attachment-93053\" style=\"width: 668px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/image001-2.jpg\" alt=\"\" width=\"668\" height=\"445\" class=\"size-single-post-thumb wp-image-93053\" \/><figcaption id=\"caption-attachment-93053\" class=\"wp-caption-text\">Hranica pre zapojenie do OSS je 10 000 eur<\/figcaption><\/figure>\n<p>\u00a0<\/p>\n<h2>Koho sa OSS t\u00fdka<\/h2>\n<p>Zapojenie do re\u017eimu OSS je <strong>dobrovo\u013en\u00e9.<\/strong> Ak v\u00e1m viac vyhovuje pod\u00e1vanie priznan\u00ed k\u00a0DPH v\u00a0jednotliv\u00fdch \u0161t\u00e1toch, nemus\u00edte OSS vyu\u017e\u00edva\u0165. Pre v\u00e4\u010d\u0161inu podnikate\u013eov je ale v\u00fdhodnej\u0161\u00ed prechod na osobitn\u00fa \u00fapravu dane.<\/p>\n<p>Ak do in\u00fdch \u010dlensk\u00fdch \u0161t\u00e1tov pred\u00e1vate tovar na dia\u013eku len v\u00fdnimo\u010dne, OSS sa v\u00e1s net\u00fdka. <strong>Hranica <\/strong>je stanoven\u00e1 na <strong>10 tis\u00edc eur<\/strong> za kalend\u00e1rny rok a\u00a0po\u010d\u00edta sa dokopy z\u00a0predajov vo v\u0161etk\u00fdch \u0161t\u00e1toch mimo SR. Ak m\u00e1te predaje do E\u00da ni\u017e\u0161ie, za miesto dodania sa pova\u017euje SR. To znamen\u00e1, \u017ee aj na fakt\u00farach do zahrani\u010dia uv\u00e1dzate slovensk\u00fa DPH a\u00a0tr\u017ebu uv\u00e1dzate v\u00a0priznan\u00ed k\u00a0DPH ako dodanie v\u00a0tuzemsku.<\/p>\n<p>OSS sa net\u00fdka obchodn\u00edkov s:<\/p>\n<ul>\n<li>umen\u00edm<\/li>\n<li>staro\u017eitnos\u0165ami<\/li>\n<li>pou\u017eit\u00fdm tovarom<\/li>\n<li>nov\u00fdmi dopravn\u00fdmi prostriedkami<\/li>\n<li>a\u00a0nevz\u0165ahuje sa ani na dodania tovaru s\u00a0in\u0161tal\u00e1ciou a\u00a0mont\u00e1\u017eou.<\/li>\n<\/ul>\n<p>UPOZORNENIE:\u00a0 OSS nie je mo\u017en\u00e9 pou\u017ei\u0165 ani na predaj tovaru, ktor\u00fd sa odosiela priamo z\u00e1kazn\u00edkovi z\u00a0kraj\u00edn mimo E\u00da,\u00a0 napr. formou \u201edropshippingu\u201c \u2013 z\u00e1kazn\u00edk si objedn\u00e1 v\u00a0slovenskom e-shope, ten d\u00e1 pokyn firme v\u00a0\u010c\u00edne, aby priamo odoslala tovar z\u00e1kazn\u00edkovi.\u00a0 Na tak\u00e9to dodania, v\u00a0pr\u00edpade, ak z\u00e1sielka nepresiahne hodnotu 150 eur,\u00a0 sa vz\u0165ahuje in\u00e1 osobitn\u00e1 \u00faprava\u00a0 <strong>IOSS (Import One Stop Shop).<\/strong><\/p>\n<h2>MOSS sa men\u00ed na OSS<\/h2>\n<p>Spolu s\u00a0OSS s\u00favis\u00ed aj MOSS (Mini One Stop Shop). Re\u017eim MOSS sa t\u00fdka podnikate\u013eov, ktor\u00ed koncov\u00fdm spotrebite\u013eom v\u00a0\u010dlensk\u00fdch \u0161t\u00e1toch pred\u00e1vaj\u00fa <strong>nehmotn\u00e9 produkty<\/strong> (napr. cloudov\u00fd softv\u00e9r, digit\u00e1lne predplatn\u00e9). Ani oni nemusia odv\u00e1dza\u0165 DPH v\u00a0jednotliv\u00fdch \u0161t\u00e1toch a\u00a0v\u0161etko vyrie\u0161ia cez slovensk\u00fa Finan\u010dn\u00fa spr\u00e1vu.<\/p>\n<p>Re\u017eim MOSS sa teraz transformuje do OSS a\u00a0po novom sa do neho zapoja pr\u00e1ve aj dod\u00e1vatelia fyzick\u00fdch produktov a\u00a0in\u00fdch druhov slu\u017eieb. Pre podnikate\u013eov registrovan\u00fdch v\u00a0MOSS sa ni\u010d nemen\u00ed. Nemusia sa osobitne registrova\u0165, ich <strong>registr\u00e1cia zost\u00e1va v\u00a0platnosti<\/strong> aj pre OSS.<\/p>\n<h2>Registr\u00e1cia do OSS<\/h2>\n<p>Ak sa podnikate\u013e rozhodne uplat\u0148ova\u0165 OSS, prihl\u00e1si sa na port\u00e1li Finan\u010dnej spr\u00e1vy do svojej Osobnej internetovej z\u00f3ny a\u00a0vypln\u00ed \u00a0elektronick\u00fd formul\u00e1r \u201e<em>\u017diados\u0165 o registr\u00e1ciu pre uplat\u0148ovanie osobitnej \u00fapravy pre \u00daniu, ozn\u00e1menie zmeny \u00fadajov<\/em>&#8220; \u2013 ozna\u010den\u00fd skratkou \u201eREGOSS_EU.\u201c<\/p>\n<p>Ak\u00a0 ide o\u00a0podnikate\u013ea, ktor\u00fd je usaden\u00fd mimo E\u00da, vypln\u00ed formul\u00e1r <em>\u017diados\u0165 o registr\u00e1ciu pre uplat\u0148ovanie osobitnej \u00fapravy mimo \u00danie, ozn\u00e1menie zmeny \u00fadajov (REGOSS_NONEU).<\/em><\/p>\n<p>Finan\u010dn\u00e1 spr\u00e1va \u017eiados\u0165 pos\u00fadi a\u00a0inform\u00e1ciu o\u00a0v\u00fdsledku v\u00e1m za\u0161le e-mailom. Ak ste doteraz nemali pridelen\u00e9 I\u010c DPH, za\u0161le v\u00e1m identifika\u010dn\u00e9 \u010d\u00edslo pre OSS.<\/p>\n<div class=\"info-box\">\n<span class=\"fa fa-info\" aria-hidden=\"true\">&nbsp;<\/span><\/p>\n<p>TIP: Pre\u010d\u00edtajte si <a href=\"https:\/\/www.financnasprava.sk\/sk\/podnikatelia\/dane\/dan-z-pridanej-hodnoty\/registracia-dph#RegistraciaOSS\">podrobn\u00fd n\u00e1vod<\/a>, ako vyplni\u0165 a\u00a0poda\u0165 \u017eiados\u0165 o registr\u00e1ciu.<\/p>\n<\/div>\n<div class=\"warning-box\">\n<span class=\"fa fa-info\" aria-hidden=\"true\">&nbsp;<\/span><\/p>\n<p>V prechodn\u00fdch ustanoveniach z\u00e1kona o DPH je uveden\u00fd d\u00e1tum 10.6.2021 ako hrani\u010dn\u00fd term\u00edn na registr\u00e1ciu do OSS. Pod\u013ea aktu\u00e1lneho vyjadrenia FS, ale nedoch\u00e1dza k  pozastaveniu registr\u00e1ci\u00ed a  do syst\u00e9mu OSS sa m\u00f4\u017eete zaregistrova\u0165 aj po tomto term\u00edne.<\/p>\n<\/div>\n<h2>Povinnosti podnikate\u013eov zapojen\u00fdch do OSS<\/h2>\n<p>Ak u\u00a0v\u00e1s nak\u00fapi koncov\u00fd z\u00e1kazn\u00edk z\u00a0in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu, na fakt\u00faru uvediete <strong>DPH jeho krajiny<\/strong> a\u00a0da\u0148 od neho vyberiete. Napr\u00edklad \u00fa\u010dtovn\u00fd program Money S3 je na t\u00fato zmenu pripraven\u00fd a\u00a0jeho pou\u017e\u00edvatelia na svoje doklady jednoducho pridaj\u00fa aj zahrani\u010dn\u00fa DPH. Viac o\u00a0OSS v\u00a0Money S3 zist\u00edte <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/podnikanie\/prechadzate-na-oss-money-s3-vam-ulahci-pracu\/\">v\u00a0tomto \u010dl\u00e1nku<\/a>.<\/p>\n<p>Potom jedenkr\u00e1t <strong>\u0161tvr\u0165ro\u010dne pod\u00e1te priznanie<\/strong> t\u00fdkaj\u00face sa v\u0161etk\u00fdch slu\u017eieb a\u00a0tovaru, ktor\u00e9 ste predali koncov\u00fdm z\u00e1kazn\u00edkom v\u00a0\u010dlensk\u00fdch \u0161t\u00e1toch (mimo SR). Toto priznanie sa pod\u00e1va elektronicky na port\u00e1li Finan\u010dnej spr\u00e1vy. Pr\u00edslu\u0161n\u00fa DPH v\u00a0jednej sume odvediete slovenskej Finan\u010dnej spr\u00e1ve, ktor\u00e1 ju potom prerozdel\u00ed jednotliv\u00fdm \u0161t\u00e1tom.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Predstavme si slovensk\u00fd e-shop, ktor\u00fd pred\u00e1va tri\u010dk\u00e1. Je platite\u013eom DPH a\u00a0v\u00e4\u010d\u0161ina jeho klientov je zo Slovenska. Ob\u010das ale nak\u00fapi aj niekto z \u010ceska. E-shop si &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12433,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[15,8],"tags":[185,277,659,224],"class_list":["post-12432","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-pridanej-hodnoty","category-dane","tag-dane","tag-e-commerce","tag-eu","tag-oss"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12432","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=12432"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12432\/revisions"}],"predecessor-version":[{"id":12434,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12432\/revisions\/12434"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12433"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12432"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12432"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12432"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}