{"id":12450,"date":"2021-08-15T16:54:06","date_gmt":"2021-08-15T14:54:06","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/narok-na-odpocet-dane-pri-nadobudnuti-tovaru-z-ineho-clenskeho-statu\/"},"modified":"2023-06-26T11:03:44","modified_gmt":"2023-06-26T09:03:44","slug":"narok-na-odpocet-dane-pri-nadobudnuti-tovaru-z-ineho-clenskeho-statu","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/narok-na-odpocet-dane-pri-nadobudnuti-tovaru-z-ineho-clenskeho-statu\/","title":{"rendered":"N\u00e1rok na odpo\u010det dane pri nadobudnut\u00ed tovaru z in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu"},"content":{"rendered":"<p>Kedy ide nadobudnutie tovaru z\u00a0in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu:<\/p>\n<ol>\n<li>nadob\u00fadate\u013eom je zdanite\u013en\u00e1 osoba konaj\u00faca v postaven\u00ed zdanite\u013enej osoby, pr\u00e1vnick\u00e1 osoba, ktor\u00e1 nie je zdanite\u013enou osobou, alebo zahrani\u010dn\u00e1 osoba, ktor\u00e1 je identifikovan\u00e1 pre da\u0148 v inom \u010dlenskom \u0161t\u00e1te, a<\/li>\n<li>dod\u00e1vate\u013eom je osoba identifikovan\u00e1 pre da\u0148 v inom \u010dlenskom \u0161t\u00e1te, ktor\u00e1 dodala tovar za protihodnotu, okrem dodania tovaru s in\u0161tal\u00e1ciou alebo mont\u00e1\u017eou dod\u00e1vate\u013eom alebo na jeho \u00fa\u010det a okrem predaja tovaru na dia\u013eku na \u00fazem\u00ed Eur\u00f3pskej \u00fanie.<\/li>\n<\/ol>\n<p>Fungovanie nadobudnutia tovaru z\u00a0in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu je da\u0148ov\u00fdm subjektom vcelku zn\u00e1me, a pokia\u013e sa tovar prepravuje z\u00a0in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu do tuzemska, platitelia s\u00a0t\u00fdmto v\u00a0princ\u00edpe nemaj\u00fa probl\u00e9m. Toto v\u0161ak nem\u00f4\u017eeme tvrdi\u0165 o situ\u00e1cii, kedy <strong>slovensk\u00fd platite\u013e DPH nadob\u00fada tovar z\u00a0in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu od osoby registrovanej v\u00a0inom \u010dlenskom \u0161t\u00e1te a tovar po preprave neskon\u010d\u00ed v\u00a0tuzemsku.<\/strong><\/p>\n<p>Pre spr\u00e1vnu aplik\u00e1ciu ZDPH je potrebn\u00e9 ur\u010di\u0165, kde sa nadch\u00e1dza miesto dodania. Miesto dodania tovaru nadobudnut\u00e9ho z\u00a0in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu ur\u010duje \u00a717 ods. 1 nasledovne:<\/p>\n<p>Miestom nadobudnutia tovaru v tuzemsku z in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu je miesto, kde sa tovar nach\u00e1dza v \u010dase skon\u010denia jeho odoslania alebo prepravy k nadob\u00fadate\u013eovi. Ide o z\u00e1kladn\u00e9 pravidlo ur\u010denia miesta nadobudnutia tovaru v tuzemsku z in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu, ktor\u00e9 je v\u017edy v tom \u010dlenskom \u0161t\u00e1te, kde sa preprava tovaru skon\u010d\u00ed.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/pexels-karolina-grabowska-4506270.jpg\" alt=\"\" width=\"668\" height=\"445\" class=\"aligncenter size-single-post-thumb wp-image-93982\" \/><\/p>\n<h2>Tovar nadobudnut\u00fd z\u00a0in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu skon\u010d\u00ed v tuzemsku<\/h2>\n<p>Pod\u013ea z\u00e1kladn\u00e9ho pravidla plat\u00ed, \u017ee za miesto plnenia pri nadobudnut\u00ed tovaru z\u00a0in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu, kde sa tovar nach\u00e1dza po ukon\u010den\u00ed prepravy. Pokia\u013e slovensk\u00fd platite\u013e nadob\u00fada tovar z\u00a0in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu s\u00a0prepravou z\u00a0Rak\u00faska od zdanite\u013enej osoby registrovanej na DPH v\u00a0Rak\u00fasku do tuzemska, miesto plnenia je v\u00a0tuzemsku. Slovensk\u00fd platite\u013e vysporiada DPH\u00a0 tuzemsku \u2013 odvedie z\u00a0tohto plnenia DPH a\u00a0pokia\u013e m\u00e1 n\u00e1rok na odpo\u010det, tak si DPH odpo\u010d\u00edta \u2013 uskuto\u010dn\u00ed reverse charge.<\/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\/12450\">\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\/12450\">\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>Tovar nadobudnut\u00fd z\u00a0in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu neskon\u010d\u00ed v tuzemsku<\/h2>\n<p>\u00daplne in\u00e1 situ\u00e1cia nast\u00e1va, ak je dod\u00e1vate\u013eom je osoba registrovan\u00ed na da\u0148 v\u00a0Rak\u00fasku, nadob\u00fadate\u013eom je slovensk\u00fd platite\u013e DPH, ale tovar skon\u010d\u00ed v\u00a0\u010cech\u00e1ch, kde m\u00e1 slovensk\u00fd platite\u013e sklad (nejde o\u00a0trojstrann\u00fd obchod). V\u00a0tejto situ\u00e1cii plat\u00ed, \u017ee ak nadob\u00fadate\u013e nepreuk\u00e1\u017ee, \u017ee nadobudnutie tovaru z\u00a0in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu bolo predmetom dane v\u00a0mieste skon\u010denia prepravy, \u010di\u017ee v\u00a0\u010cech\u00e1ch, tak je miestom dodania \u0161t\u00e1t, ktor\u00fd vydal I\u010c DPH, pod ktor\u00fdm nadob\u00fadate\u013e tovar nadobudol \u2013 v\u00a0tomto pr\u00edpade Slovensko. Nadob\u00fadate\u013eovi vznik\u00e1 povinnos\u0165 prizna\u0165 DPH z\u00a0nadobudnut\u00e9ho tovaru z\u00a0in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu na Slovensku, av\u0161ak nem\u00e1 n\u00e1rok na odpo\u010det dane z\u00a0tohto nadobudnutia, nako\u013eko nepou\u017eil tovar na svoje zdanite\u013en\u00e9 obchody na Slovensku.<\/p>\n<p>Pokia\u013e ale nadob\u00fadate\u013e n\u00e1sledne vysporiada da\u0148 v\u00a0\u0161t\u00e1te, kde skon\u010dila preprava (v na\u0161om pr\u00edklade v\u00a0\u010cech\u00e1ch), je pod\u013ea \u00a717 ods. 3\u00a0 opr\u00e1vnen\u00fd opravi\u0165 z\u00e1klad dane, z\u00a0ktor\u00e9ho bola da\u0148 odveden\u00e1 v\u00a0\u010cech\u00e1ch.<\/p>\n<p>Je d\u00f4le\u017eit\u00e9 zd\u00f4razni\u0165, \u017ee vy\u0161\u0161ie uveden\u00fd rozbor sa net\u00fdka trojstrann\u00e9ho obchodu.<\/p>\n<p>&nbsp;<\/p>\n<p>Autorom \u010dl\u00e1nku je Katar\u00edna Serinov\u00e1<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kedy ide nadobudnutie tovaru z\u00a0in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu: nadob\u00fadate\u013eom je zdanite\u013en\u00e1 osoba konaj\u00faca v postaven\u00ed zdanite\u013enej osoby, pr\u00e1vnick\u00e1 osoba, ktor\u00e1 nie je zdanite\u013enou osobou, alebo zahrani\u010dn\u00e1 &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12451,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[15,8],"tags":[591,655,123],"class_list":["post-12450","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-pridanej-hodnoty","category-dane","tag-clensky-stat","tag-nadobudnutie-tovaru","tag-odpocet-dane"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12450","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=12450"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12450\/revisions"}],"predecessor-version":[{"id":12452,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12450\/revisions\/12452"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12451"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12450"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12450"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12450"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}