{"id":12480,"date":"2021-09-16T06:21:12","date_gmt":"2021-09-16T04:21:12","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/dodanie-srotu-ci-stavebnych-prac-ma-svoj-vlastny-rezim-na-dph\/"},"modified":"2023-06-26T11:03:47","modified_gmt":"2023-06-26T09:03:47","slug":"dodanie-srotu-ci-stavebnych-prac-ma-svoj-vlastny-rezim-na-dph","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/dodanie-srotu-ci-stavebnych-prac-ma-svoj-vlastny-rezim-na-dph\/","title":{"rendered":"Dodanie \u0161rotu \u010di stavebn\u00fdch pr\u00e1c m\u00e1 svoj vlastn\u00fd re\u017eim na DPH"},"content":{"rendered":"<p>Samozdanenie znamen\u00e1 prenesenie da\u0148ovej povinnosti z\u00a0dod\u00e1vate\u013ea na odberate\u013ea. Prakticky to znamen\u00e1, \u017ee dod\u00e1vate\u013e vyfakturuje dodan\u00fd tovar alebo slu\u017ebu bez DPH a\u00a0odberate\u013e je povinn\u00fd zdani\u0165 hodnotu tovaru alebo slu\u017eby tuzemskou DPH a\u00a0da\u0148 odvies\u0165. Pokia\u013e ide o\u00a0platite\u013ea DPH, m\u00e1 pr\u00e1vo si da\u0148 na vstupe aj odpo\u010d\u00edta\u0165.\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<h2>\u0160tandardn\u00fd re\u017eim dodania tovaru alebo slu\u017eby v tuzemsku<\/h2>\n<p>Pri \u0161tandardnom re\u017eime dodania tovaru alebo slu\u017eby s\u00a0miestom dodania v\u00a0tuzemsku doch\u00e1dza k\u00a0za\u0165a\u017eeniu tak\u00e9ho dodania da\u0148ou z\u00a0pridanej hodnoty (DPH). Platite\u013e, ktor\u00fd uskuto\u010d\u0148uje dodanie tovaru alebo slu\u017eby, je povinn\u00fd z\u00a0tohto dodania prizna\u0165 DPH a\u00a0odvies\u0165 ju. Na druhej strane platite\u013e, ktor\u00fd prij\u00edma toto plnenie, m\u00e1 za podmienok \u00a749 a\u017e \u00a751 ZDPH n\u00e1rok na odpo\u010det DPH.<\/p>\n<h2>Re\u017eim prenesenia da\u0148ovej povinnosti<\/h2>\n<p>Z\u00e1kladn\u00fd rozdiel medzi \u0161tandardn\u00fdm re\u017eimom dodania tovaru alebo slu\u017eby v tuzemsku a re\u017eimom prenesenia da\u0148ovej povinnosti je v tom, \u017ee doch\u00e1dza k preneseniu povinnosti platite\u013ea (poskytovate\u013ea plnenia) prizna\u0165 a zaplati\u0165 da\u0148 na v\u00fdstupe za uskuto\u010dnen\u00e9 zdanite\u013en\u00e9 plnenie s\u00a0miestom dodania v tuzemsku v z\u00e1konom stanoven\u00fdch pr\u00edpadoch na platite\u013ea, ktor\u00fd toto zdanite\u013en\u00e9 plnenie prijal (pr\u00edjemca plnenia).<\/p>\n<p>D\u00f4le\u017eit\u00e9 je uvedomi\u0165 si, \u017ee re\u017eim prenesenia da\u0148ovej povinnosti sa nepou\u017eije vtedy, ak je pr\u00edjemcom plnenia neplatite\u013e DPH. Prenos da\u0148ovej povinnosti v\u00a0tuzemsku m\u00f4\u017ee nasta\u0165 iba medzi dvoma platite\u013emi DPH. Dod\u00e1vate\u013e je povinn\u00fd vystavi\u0165 fakt\u00faru s\u00a0inform\u00e1ciou o\u00a0prenose da\u0148ovej povinnosti.<\/p>\n<p>Ak ide o\u00a0dodanie tovaru alebo slu\u017eby, pri ktorom by mal dod\u00e1vate\u013e uplatni\u0165 prenos da\u0148ovej povinnosti na odberate\u013ea a\u00a0odberate\u013e nie je platite\u013eom DPH, dod\u00e1vate\u013e vystav\u00ed fakt\u00faru s\u00a0DPH, nako\u013eko nem\u00e1 na koho prenies\u0165 t\u00fato da\u0148ov\u00fa povinnos\u0165.<\/p>\n<p><strong>Pod\u013ea \u00a7 69 ods. 12 z\u00e1kona o\u00a0DPH <\/strong>je platite\u013e, ktor\u00fd je pr\u00edjemcom plnenia od in\u00e9ho platite\u013ea, povinn\u00fd plati\u0165 da\u0148 vz\u0165ahuj\u00facu sa na:<\/p>\n<ul>\n<li>dodanie kovov\u00e9ho odpadu a\u00a0kovov\u00e9ho \u0161rotu v\u00a0tuzemsku,<\/li>\n<li>prevod emisn\u00fdch kv\u00f3t sklen\u00edkov\u00fdch plynov pod\u013ea osobitn\u00e9ho predpisu v\u00a0tuzemsku,<\/li>\n<li>dodanie nehnute\u013enosti alebo jej \u010dasti v\u00a0tuzemsku, ktor\u00fa sa dod\u00e1vate\u013e rozhodol zdani\u0165 pod\u013ea \u00a7 38 ods. 8,<\/li>\n<li>dodanie nehnute\u013enosti alebo jej \u010dasti v\u00a0tuzemsku, ktor\u00e1 bola predan\u00e1 dl\u017enou osobou uznanou s\u00fadom alebo in\u00fdm \u0161t\u00e1tnym org\u00e1nom v\u00a0konan\u00ed o\u00a0n\u00fatenom predaji,<\/li>\n<li>dodanie tovaru, ktor\u00fd je predmetom z\u00e1ruky zabezpe\u010duj\u00facej poh\u013ead\u00e1vku verite\u013ea, pri v\u00fdkone pr\u00e1va z\u00a0tejto z\u00e1ruky, pri zabezpe\u010dovacom prevode pr\u00e1va je pr\u00edjemcom plnenia platite\u013e, ktor\u00e9ho poh\u013ead\u00e1vka bola zabezpe\u010den\u00e1, a\u00a0platite\u013e, ktor\u00fd nadobudol predmet z\u00e1ruky,<\/li>\n<li>dodanie tovarov patriacich do kapitol 10 a\u00a012 Spolo\u010dn\u00e9ho coln\u00e9ho sadzobn\u00edka, ktor\u00e9 nie s\u00fa be\u017ene ur\u010den\u00e9 v\u00a0nezmenenom stave na kone\u010dn\u00fa spotrebu okrem dodania tovarov, pri ktorom je vyhotoven\u00e1 zjednodu\u0161en\u00e1 fakt\u00fara pod\u013ea \u00a7 74 ods. 3 p\u00edsm. a) alebo p\u00edsm. b) (napr. doklad vyhotoven\u00fd registra\u010dnou pokladnicou) \u2013 obilniny, s\u00f3jov\u00e9 b\u00f4by, lie\u010div\u00e9 rastliny a\u00a0pod.,<\/li>\n<li>dodanie tovarov patriacich do kapitoly 72 Spolo\u010dn\u00e9ho coln\u00e9ho sadzobn\u00edka a\u00a0do polo\u017eiek 7301, 7308 a\u00a07314 Spolo\u010dn\u00e9ho coln\u00e9ho sadzobn\u00edka, in\u00fdch ako uveden\u00fdch v\u00a0p\u00edsmene a) okrem dodania tovarov, pri ktorom je vyhotoven\u00e1 zjednodu\u0161en\u00e1 fakt\u00fara pod\u013ea \u00a7 74 ods. 3 p\u00edsm. a) alebo p\u00edsm. b) (napr. doklad vyhotoven\u00fd registra\u010dnou pokladnicou) \u2013 napr\u00edklad \u017eelezo, oce\u013e a\u00a0pod.,<\/li>\n<li>dodanie mobiln\u00fdch telef\u00f3nov, ktor\u00e9 s\u00fa vyroben\u00e9 alebo prisp\u00f4soben\u00e9 na pou\u017eitie v\u00a0spojen\u00ed licencovanou sie\u0165ou a\u00a0funguj\u00fa na stanoven\u00fdch frekvenci\u00e1ch bez oh\u013eadu na to, \u010di maj\u00fa alebo nemaj\u00fa in\u00e9 vyu\u017eitie, ak z\u00e1klad dane vo fakt\u00fare za dodanie mobiln\u00fdch telef\u00f3nov je 5\u00a0000 \u20ac a\u00a0viac,<\/li>\n<li>dodanie integrovan\u00fdch obvodov, ak s\u00fa mikroprocesory a\u00a0centr\u00e1lne spracovate\u013esk\u00e9 jednotky, v\u00a0stave pred zabudovan\u00edm do v\u00fdrobkov pre kone\u010dn\u00e9ho spotrebite\u013ea, ak z\u00e1klad dane vo fakt\u00fare za dodanie integrovan\u00fdch obvodov je 5\u00a0000 \u20ac a\u00a0viac,<\/li>\n<li>dodanie stavebn\u00fdch pr\u00e1c vr\u00e1tane dodania stavby alebo jej \u010dasti pod\u013ea \u00a7 8 ods. 1 p\u00edsm. b), ktor\u00e9 patria do sekcie F osobitn\u00e9ho predpisu (t. j. \u0161tatistick\u00e1 klasifik\u00e1cia produktov pod\u013ea \u010dinnost\u00ed CPA) a\u00a0dodanie tovaru s\u00a0in\u0161tal\u00e1ciou alebo mont\u00e1\u017eou, ak in\u0161tal\u00e1cia alebo mont\u00e1\u017e patr\u00ed do sekcie F osobitn\u00e9ho predpisu (t. j. \u0161tatistick\u00e1 klasifik\u00e1cia produktov pod\u013ea \u010dinnost\u00ed CPA).<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/john-schnobrich-FlPc9_VocJ4-unsplash.jpg\" alt=\"\" width=\"668\" height=\"445\" class=\"aligncenter size-single-post-thumb wp-image-94116\" \/><\/p>\n<p>Dodanie stavebn\u00fdch pr\u00e1c vr\u00e1tane dodania stavby alebo jej \u010dasti, \u010di dodania tovaru s\u00a0in\u0161tal\u00e1ciou alebo mont\u00e1\u017eou, je potrebn\u00e9 pos\u00fadi\u0165 v\u017edy pod\u013ea <strong>Preh\u013eadu \u010dinnost\u00ed zatrieden\u00fdch pod\u013ea \u0161tatistickej klasifik\u00e1cie produktov pod\u013ea \u010dinnost\u00ed (CPA) vydan\u00e9ho Finan\u010dn\u00fdm riadite\u013estvom SR<\/strong>, ktor\u00fd st\u00e1le priebe\u017ene aktualizuje. \u00a0<\/p>\n<p>Pod\u013ea \u00a7 69 ods. 11) je odberate\u013e povinn\u00fd plati\u0165 da\u0148, t. j. samozdani\u0165 pri dodan\u00ed (t. j. n\u00e1kupe) zlata vo forme suroviny alebo polotovaru o\u00a0r\u00fddzosti 325 tis\u00edcin alebo vy\u0161\u0161ej (pod\u013ea \u00a7 69 ods. 10) alebo pri dodan\u00ed (t. j. n\u00e1kupe) investi\u010dn\u00e9ho zlata, ak sa platite\u013e rozhodol dodanie investi\u010dn\u00e9ho zlata zda\u0148ova\u0165.<\/p>\n<p>Dan\u00e1 problematika je pomerne komplikovan\u00e1 a\u00a0v\u00a0praxi m\u00f4\u017ee konkr\u00e9tna situ\u00e1cia prinies\u0165 mnoho ot\u00e1zok. V\u017edy je potrebn\u00e9 pos\u00fadi\u0165 dodanie individu\u00e1lne. Aby sme uviedli aspo\u0148 jeden pr\u00edklad z\u00a0praxe, pom\u00f4\u017eeme si pr\u00edkladom uveden\u00fdm na str\u00e1nke finan\u010dnej spr\u00e1vy <a href=\"https:\/\/www.financnasprava.sk\/\" target=\"_blank\" rel=\"noopener\">www.financnasprava.sk<\/a>.<\/p>\n<p><strong><em>Ot\u00e1zka:<\/em><\/strong><\/p>\n<p><em>Slovensk\u00e1 spolo\u010dnos\u0165 je platite\u013eom DPH a jej hlavnou \u010dinnos\u0165ou je nakladanie s odpadom. Zaober\u00e1 sa najm\u00e4 v\u00fdkupom, trieden\u00edm a n\u00e1sledn\u00fdm predajom kovov\u00e9ho \u0161rotu. Pre \u013eah\u0161iu manipul\u00e1ciu so \u0161rotom, tento po vytrieden\u00ed lisuje do paketov a n\u00e1sledne pred\u00e1va na trhu. Aktu\u00e1lne pou\u017e\u00edva \u010fal\u0161iu mechanick\u00fa \u00fapravu a to strihanie a drvenie a takto upraven\u00fd \u0161rot umiest\u0148uje na trhu. Pri predaji \u0161rotu postupuje pod\u013ea \u00a7 69 ods. 12 p\u00edsm. a) z\u00e1kona o DPH, pri\u010dom vo svojej ot\u00e1zke poukazuje na defin\u00edciu kovov\u00e9ho odpadu a kovov\u00e9ho \u0161rotu pod\u013ea tohto ustanovenia. z\u00e1kona o DPH.<\/em><\/p>\n<p><em>Tento platite\u013e DPH svoju \u010dinnos\u0165 vykon\u00e1va na z\u00e1klade povolen\u00ed na zber a zhodnocovanie odpadov v s\u00falade so z\u00e1konom \u010d. 79\/2015 Z. z. O odpadoch. Pod\u013ea platite\u013ea DPH tento z\u00e1kon rovnako definuje odpad ako hnute\u013en\u00fa vec alebo l\u00e1tku, ktorej sa jej dr\u017eite\u013e zbavuje, chce sa jej zbavi\u0165 alebo je povinn\u00fd sa jej zbavi\u0165. Z\u00e1kon, ale vymedzuje, \u017ee odpadom nie je \u0161pecifick\u00fd odpad, ktor\u00fd dosiahol stav konca odpadu. Taktie\u017e osobitn\u00e9 predpisy ako napr. Nariadenie E\u00da \u010d. 333\/2011, Nariadenie Komisie E\u00da \u010d. 715\/2013 vymedzuj\u00fa, \u017ee odpadom nie je odpad, ktor\u00fd pre\u0161iel procesom pr\u00edpravy na op\u00e4tovn\u00e9 pou\u017eitie a sp\u013a\u0148a po\u017eiadavky na v\u00fdrobok uv\u00e1dzan\u00fd na trh ustanoven\u00e9 t\u00fdmito osobitn\u00fdmi predpismi. Tieto nariadenia tie\u017e definuj\u00fa kedy \u017eelezn\u00fd, oce\u013eov\u00fd a hlin\u00edkov\u00fd \u0161rot prest\u00e1vaj\u00fa by\u0165 odpadom.<\/em><\/p>\n<p><em>Platite\u013e DPH sa p\u00fdta, \u010di vzh\u013eadom k tomu, \u017ee z\u00edskal certifik\u00e1t stavu konca odpadu, pri tuzemsk\u00fdch dod\u00e1vkach m\u00e1 postupova\u0165 aj na\u010falej v s\u00falade s \u00a7 69 ods. 12 p\u00edsm. a) z\u00e1kona o DPH (ide\u00a0 o vytriedenie a mechanick\u00fa \u00fapravu \u0161rotu \u2013 zlisovanie, strihanie a drvenie) alebo m\u00e1 postupova\u0165 pod\u013ea z\u00e1kona o odpadoch a po dosiahnut\u00ed stavu konca odpadu pri tuzemsk\u00fdch dod\u00e1vkach m\u00e1 uplat\u0148ova\u0165 be\u017en\u00fd re\u017eim zdanenia. \u010ealej sa tie\u017e p\u00fdta, \u010di je potrebn\u00e9 vzh\u013eadom k tomu, \u017ee z\u00e1kon o DPH vyu\u017e\u00edva pri klasifik\u00e1cii coln\u00fd sadzobn\u00edk, pod\u013ea ktor\u00e9ho je v z\u00e1kone prebrat\u00e1 aj defin\u00edcia kovov\u00e9ho odpadu a kovov\u00e9ho \u0161rotu po\u017eiada\u0165 o z\u00e1v\u00e4zn\u00fa inform\u00e1ciu o nomenklat\u00farnom pre ka\u017ed\u00fd jednotliv\u00fd v\u00fdstup, ktor\u00fd dosiahol stav konca odpadu v s\u00falade so z\u00e1konom o odpadoch.<\/em><\/p>\n<p><em>Ako platite\u013e DPH \u010falej p\u00ed\u0161e v praxi m\u00f4\u017ee nasta\u0165 situ\u00e1cia, \u017ee dva subjekty, ktor\u00e9 vykonaj\u00fa na \u0161rote rovnak\u00e9 postupy \u2013 ako triedenie, strihanie, lisovanie, drvenie, bud\u00fa ma\u0165 z oh\u013eadu z\u00e1kona o odpadoch dva r\u00f4zne pr\u00edstupy, a\u00a0to:<\/em><\/p>\n<p><em>1. subjekt, ktor\u00fd z\u00edskal certifik\u00e1t mana\u017e\u00e9rstva kvality o zhode s po\u017eiadavkami Nariadenia rady (E\u00da) \u010d. 333\/2011 bude m\u00f4c\u0165 vyhl\u00e1si\u0165 stav konca odpadu \u2013 odpad prest\u00e1va by\u0165 odpadom pod\u013ea z\u00e1kona o odpadoch,<\/em><\/p>\n<p><em>2. subjekt, ktor\u00fd certifik\u00e1t nem\u00e1, pod\u013ea z\u00e1kona o odpadoch pracuje na\u010falej s odpadom.<br \/> \u00a0<br \/> Ot\u00e1zkou teda je ako rie\u0161i\u0165 tento probl\u00e9m z poh\u013eadu z\u00e1kona o DPH a zda\u0148ovania jednotliv\u00fdch dod\u00e1vok?<\/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      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action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12480\">\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\/12480\">\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<p><em><strong>Odpove\u010f:<\/strong><\/em><\/p>\n<p><em>Pod\u013ea \u00a7 2 ods. 1 z\u00e1kona o odpadoch je odpadom hnute\u013en\u00e1 vec alebo l\u00e1tka, ktorej sa dr\u017eite\u013e zbavuje, chce sa jej zbavi\u0165 alebo je v s\u00falade s t\u00fdmto z\u00e1konom alebo osobitn\u00fdmi predpismi povinn\u00fd sa jej zbavi\u0165. Pod\u013ea ods. 2 p\u00edsm. b) citovan\u00e9ho ustanovenia odpadom nie je \u0161pecifick\u00fd odpad, ktor\u00fd dosiahol stav konca odpadu. \u00a7 2 ods. 5 z\u00e1kona o odpadoch upravuje, \u017ee stav konca odpadu je stav, ktor\u00fd dosiahne \u0161pecifick\u00fd odpad, ak prejde niektorou z \u010dinnost\u00ed zhodnocovania odpadu vr\u00e1tane recykl\u00e1cie a ak z\u00e1rove\u0148 ide o odpad, pre ktor\u00fd boli ustanoven\u00e9 osobitn\u00e9 krit\u00e9ri\u00e1 v osobitnom predpise alebo vo vykon\u00e1vacom predpise, ktor\u00fd sp\u013a\u0148a tieto krit\u00e9ri\u00e1. Osobitn\u00e9 krit\u00e9ri\u00e1 sa vypracuj\u00fa v s\u00falade s t\u00fdmito podmienkami:<\/em><\/p>\n<p><em>a)\u00a0l\u00e1tka alebo vec sa be\u017ene pou\u017e\u00edva na \u0161pecifick\u00e9 \u00fa\u010dely,<\/em><\/p>\n<p><em>b)\u00a0pre l\u00e1tku alebo vec existuje trh alebo je po nej dopyt,<\/em><\/p>\n<p><em>c)\u00a0l\u00e1tka alebo vec sp\u013a\u0148a technick\u00e9 po\u017eiadavky na \u0161pecifick\u00e9 \u00fa\u010dely a sp\u013a\u0148a po\u017eiadavky ustanoven\u00e9 v pr\u00e1vnych predpisoch a technick\u00fdch norm\u00e1ch, ktor\u00e9 sa uplat\u0148uj\u00fa na v\u00fdrobky, a<\/em><\/p>\n<p><em>d)\u00a0pou\u017eitie l\u00e1tky alebo veci nepovedie k celkov\u00fdm nepriazniv\u00fdm vplyvom na \u017eivotn\u00e9 prostredie alebo zdravie \u013eud\u00ed.<\/em><\/p>\n<p><em>V zmysle uveden\u00e9ho predmetn\u00fd pred\u00e1van\u00fd kovov\u00fd \u0161rot nie je pod\u013ea z\u00e1kona o odpadoch odpadom. Ustanovenie \u00a7 69 ods. 12 p\u00edsm. a) z\u00e1kona o DPH upravuje prenos povinnosti plati\u0165 da\u0148 na platite\u013ea dane, odberate\u013ea tovaru. Z\u00e1kon o DPH definuje kovov\u00fd odpad a kovov\u00fd \u0161rot ako kovov\u00fd odpad a kovov\u00fd \u0161rot z v\u00fdroby alebo mechanick\u00e9ho opracovania kovov a kovov\u00e9 predmety \u010falej u\u017e nepou\u017eite\u013en\u00e9 vzh\u013eadom na ich zlomenie, rozrezanie, opotrebenie alebo z podobn\u00fdch d\u00f4vodov. T\u00e1to defin\u00edcia je toto\u017en\u00e1 s defin\u00edciou v colnom sadzobn\u00edku (trieda XV). Kovov\u00fd odpad alebo kovov\u00fd \u0161rot m\u00f4\u017ee by\u0165 aj napr\u00edklad nepou\u017eite\u013en\u00fd tovar, ktor\u00fd sa pred\u00e1va ako kovov\u00fd odpad alebo kovov\u00fd \u0161rot a plat\u00ed prenos da\u0148ovej povinnosti na odberate\u013ea. Napriek tomu, \u017ee slovensk\u00e1 spolo\u010dnos\u0165, platite\u013e dane, m\u00e1 certifik\u00e1t stavu konca odpadu a v zmysle z\u00e1kona o odpadoch nejde o odpad, av\u0161ak ak z poh\u013eadu zatriedenia do pr\u00edslu\u0161nej polo\u017eky coln\u00e9ho sadzobn\u00edka ide o kovov\u00fd \u0161rot alebo kovov\u00fd odpad, uplatn\u00ed sa na z\u00e1klade z\u00e1kona o DPH pri jeho predaji prenos da\u0148ovej povinnosti na odberate\u013ea.<\/em><\/p>\n<p>&nbsp;<\/p>\n<p>Autorom \u010dl\u00e1nku je Katar\u00edna Serinov\u00e1<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Samozdanenie znamen\u00e1 prenesenie da\u0148ovej povinnosti z\u00a0dod\u00e1vate\u013ea na odberate\u013ea. Prakticky to znamen\u00e1, \u017ee dod\u00e1vate\u013e vyfakturuje dodan\u00fd tovar alebo slu\u017ebu bez DPH a\u00a0odberate\u013e je povinn\u00fd zdani\u0165 hodnotu &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12481,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[15,8],"tags":[644,395,645],"class_list":["post-12480","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-pridanej-hodnoty","category-dane","tag-dodanie-srotu","tag-dph","tag-stavebne-prace"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12480","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=12480"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12480\/revisions"}],"predecessor-version":[{"id":12482,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12480\/revisions\/12482"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12481"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12480"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12480"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12480"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}