{"id":12554,"date":"2021-12-29T07:00:46","date_gmt":"2021-12-29T06:00:46","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/preco-a-ako-sa-stat-dobrovolnym-platitelom-dph\/"},"modified":"2023-06-26T11:04:02","modified_gmt":"2023-06-26T09:04:02","slug":"preco-a-ako-sa-stat-dobrovolnym-platitelom-dph","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/preco-a-ako-sa-stat-dobrovolnym-platitelom-dph\/","title":{"rendered":"Pre\u010do a ako sa sta\u0165 dobrovo\u013en\u00fdm platite\u013eom DPH"},"content":{"rendered":"<h2>Komu sa oplat\u00ed by\u0165 dobrovo\u013en\u00fdm platite\u013eom DPH<\/h2>\n<p>Mnoh\u00fdm podnikate\u013eom sa dobrovo\u013en\u00e1 registr\u00e1cia na platite\u013ea DPH nevyplat\u00ed, preto\u017ee:<\/p>\n<ul>\n<li>Poskytuj\u00fa tovar alebo slu\u017eby <strong>najm\u00e4 neplatite\u013eom DPH<\/strong>, tak\u017ee by museli zv\u00fd\u0161i\u0165 cenu produktov o\u00a0DPH,<\/li>\n<li>alebo nakupuj\u00fa vstupy so zn\u00ed\u017eenou DPH (10%), ale <strong>pred\u00e1va\u0165 produkty by museli so z\u00e1kladnou sadzou<\/strong> (20%). Ako platitelia by museli vraca\u0165 DPH \u0161t\u00e1tu.<\/li>\n<\/ul>\n<p>Existuj\u00fa \u0161pecifick\u00e9 situ\u00e1cie, pri ktor\u00fdch sa podnikate\u013eom dobrovo\u013en\u00e1 registr\u00e1cia na SPH vyplat\u00ed. Ide najm\u00e4 o\u00a0tieto situ\u00e1cie:<\/p>\n<ol>\n<li>V\u00e4\u010d\u0161ina va\u0161ich z\u00e1kazn\u00edkov s\u00fa platite\u013emi DPH. Z\u00a0va\u0161ich produktov si m\u00a7\u017eu odpo\u010d\u00edta\u0165 DPH a\u00a0ceny tak vn\u00edmaj\u00fa ako v\u00fdhodnej\u0161ie. Niektor\u00e9 ve\u013ek\u00e9 spolo\u010dnosti od neplatite\u013eov DPH ani nenakupuj\u00fa.<\/li>\n<li>M\u00e1te ve\u013ek\u00fa spolo\u010dnos\u0165 a\u00a0zaklad\u00e1te druh\u00fa, ktor\u00e1 \u010das\u0165 \u010dinnost\u00ed prevezme. Preto\u017ee obchodujete s\u00a0platite\u013emi DPH, potrebujete, aby sa aj nov\u00e1 firma stala platite\u013eom DPH.<\/li>\n<li>Poskytujete slu\u017eby najm\u00e4 platite\u013eom DPH z\u00a0in\u00fdch \u010dlensk\u00fdch \u0161t\u00e1tov alebo nakupujete slovensk\u00fd tovar a\u00a0pred\u00e1vate ho do in\u00fdch \u0161t\u00e1tov EU.<\/li>\n<li>Tovary a\u00a0slu\u017eby nakupujete so z\u00e1kladnou sadzbou DPH (20%), ale pred\u00e1vate ich v\u00a0zn\u00ed\u017eenej sadzbe DPH (10%). Ako platitelia DPH si m\u00f4\u017eete nav\u00fd\u0161i\u0165 mar\u017eu. Pre\u010d\u00edtajte si, <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/sadzby-dph-kolko-ich-je-a-ako-ich-spravne-urcit\/\">ako spr\u00e1vne ur\u010di\u0165 sadzby DPH<\/a>.<\/li>\n<li>Chyst\u00e1te sa k\u00fapi\u0165 hodnotn\u00fd odpisovan\u00fd majetok. Ako platitelia DPH m\u00e1te n\u00e1rok na odpo\u010det DPH pri jeho n\u00e1kupe.<\/li>\n<\/ol>\n<p>Ak sa nach\u00e1dzate v\u00a0niektorej z\u00a0uveden\u00fdch situ\u00e1ci\u00ed, nemus\u00edte \u010daka\u0165 na prekro\u010denie obratu 49\u00a0790\u20ac a\u00a0m\u00f4\u017eete sa na DPH registrova\u0165 dobrovo\u013ene kedyko\u013evek.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/credit-gc523d436e_1920.jpg\" alt=\"\" width=\"668\" height=\"501\" class=\"aligncenter size-single-post-thumb wp-image-96511\" \/><\/p>\n<h2>Ako sa dobrovo\u013ene prihl\u00e1si\u0165 na DPH<\/h2>\n<p>Za\u010dnete t\u00fdm, \u017ee vypln\u00edte <strong>\u017diados\u0165 o registr\u00e1ciu, ozn\u00e1menie zmien, \u017eiados\u0165 o zru\u0161enie registr\u00e1cie na da\u0148 z pr\u00edjmov, da\u0148 z pridanej hodnoty a da\u0148 z\u00a0poistenia <\/strong>a\u00a0pod\u00e1te ho elektronicky na da\u0148ov\u00fd \u00farad.<\/p>\n<p>Postupujete nasledovne:<\/p>\n<ol>\n<li>Prihl\u00e1ste sa na port\u00e1l <a href=\"https:\/\/www.financnasprava.sk\/\" target=\"_blank\" rel=\"noopener\">financnasprava.sk<\/a>.<\/li>\n<li>Vyberte si z\u00a0ponuky Katal\u00f3gy \u2013 Katal\u00f3g formul\u00e1rov \u2013 formul\u00e1r: \u017diados\u0165 o registr\u00e1ciu, ozn\u00e1menie zmien, \u017eiados\u0165 o zru\u0161enie registr\u00e1cie na da\u0148 z pr\u00edjmov, da\u0148 z pridanej hodnoty a da\u0148 z\u00a0poistenia<\/li>\n<li>Vypl\u0148te formul\u00e1r, podp\u00ed\u0161te zaru\u010den\u00fdm elektronick\u00fdm podpisom a\u00a0odo\u0161lite.<\/li>\n<\/ol>\n<p>Pri podan\u00ed \u017eiadosti o\u00a0dobrovo\u013en\u00fa registr\u00e1ciu za platite\u013ea DPH je rozhoduj\u00face, \u010di osoba pod\u00e1vaj\u00faca \u017eiados\u0165 je zdanite\u013enou osobou, tzn. \u010di vykon\u00e1va ekonomick\u00fa \u010dinnos\u0165. Za ekonomick\u00fa \u010dinnos\u0165 sa pova\u017euje ka\u017ed\u00e1 \u010dinnos\u0165, z\u00a0ktorej sa dosahuje pr\u00edjem (\u010di\u017ee nemus\u00ed \u00eds\u0165 o\u00a0zisk) a\u00a0ktor\u00e1 zah\u0155\u0148a \u010dinnos\u0165 v\u00fdrobcov, obchodn\u00edkov a\u00a0dod\u00e1vate\u013eov slu\u017eieb. Za vykon\u00e1vanie ekonomickej \u010dinnosti sa pova\u017euje aj vyu\u017e\u00edvanie hmotn\u00e9ho a\u00a0nehmotn\u00e9ho majetku na \u00fa\u010del dosahovania\u00a0 pr\u00edjmu z\u00a0tohto majetku (napr. pren\u00e1jom nehnute\u013enosti).<\/p>\n<p>Z\u00a0tohto d\u00f4vodu je posudzovanie dobrovo\u013enej registr\u00e1cie na DPH da\u0148ov\u00fdm \u00faradom\u00a0 individu\u00e1lne a\u00a0\u010dastokr\u00e1t z\u00e1vis\u00ed od konkr\u00e9tneho \u00faradu, ak\u00e9 \u010fal\u0161ie dokumenty bude od spolo\u010dnosti po\u017eadova\u0165.<\/p>\n<p>M\u00f4\u017ee \u00eds\u0165 o\u00a0tieto dokumenty dokazuj\u00face ekonomick\u00fa \u010dinnos\u0165 subjektu:<\/p>\n<ul>\n<li>Podnikate\u013esk\u00fd z\u00e1mer,<\/li>\n<li>obrat za posledn\u00fdch 12 mesiacov (fakt\u00fary alebo zmluvy s\u00a0obchodn\u00fdmi partnermi)<\/li>\n<li>s\u00eddlo podnikania,<\/li>\n<li>zmluvy o odbere energi\u00ed,<\/li>\n<li>s\u00fapis firemn\u00e9ho majetku,<\/li>\n<li>kontakt na firmu \u010di osobu, ktor\u00e1 v\u00e1m spracov\u00e1va \u00fa\u010dtovn\u00edctvo,<\/li>\n<li>po\u010det zamestnancov, po\u010det prev\u00e1dzok a\u00a0pod.<\/li>\n<\/ul>\n<p>Cie\u013eom pr\u00edloh je presved\u010di\u0165 da\u0148ov\u00fd \u00farad, \u017ee nie ste firma, ktor\u00e1 sa registr\u00e1ciou sna\u017e\u00ed iba o\u00a0odpo\u010det DPH, ale \u017ee v\u00e1m ide o\u00a0dlhodob\u00e9 podnikanie. Ve\u013ek\u00fa hodnotu preto maj\u00fa v\u0161etky doklady, ktor\u00fdmi dokazujete, \u010do u\u017e m\u00e1 firma za sebou.<\/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\/12554\">\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\/12554\">\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>\u010co urobi\u0165 po registr\u00e1cii na DPH<\/h2>\n<p>Ak s\u00fa splnen\u00e9 podmienky na registr\u00e1ciu, da\u0148ov\u00fd \u00farad zaregistruje \u017eiadate\u013ea do 21 dn\u00ed\u00a0odo d\u0148a doru\u010denia \u017eiadosti o registr\u00e1ciu, vyd\u00e1 \u017eiadate\u013eovi osved\u010denie o registr\u00e1cii pre da\u0148 a pridel\u00ed mu identifika\u010dn\u00e9 \u010d\u00edslo pre da\u0148. D\u0148om uveden\u00fdm v osved\u010den\u00ed o registr\u00e1cii pre da\u0148 sa zdanite\u013en\u00e1 osoba st\u00e1va platite\u013eom dane. Za\u010diatok formul\u00e1ra<\/p>\n<p>Ak si zaklad\u00e1te spolo\u010dnos\u0165 alebo m\u00e1te viac spolo\u010dnost\u00ed, na vedenie \u00fa\u010dtovn\u00edctva v\u00e1m odpor\u00fa\u010dame <a href=\"https:\/\/www.money.sk\/\">\u00fa\u010dtovn\u00fd software Money S3<\/a>, v\u00a0ktorom m\u00f4\u017eete pohodlne vies\u0165 \u00fa\u010dtovn\u00edctvo viacer\u00fdch spolo\u010dnost\u00ed. Vysk\u00fa\u0161ajte si <a href=\"https:\/\/www.money.sk\/cennik-s3\/vyskusat-money-s3\/\">program na \u00fa\u010dtovn\u00edctvo zadarmo<\/a>.<\/p>\n<p>&nbsp;<\/p>\n<p>Autorom \u010dl\u00e1nku je Ing. Katar\u00edna Serinov\u00e1<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Komu sa oplat\u00ed by\u0165 dobrovo\u013en\u00fdm platite\u013eom DPH Mnoh\u00fdm podnikate\u013eom sa dobrovo\u013en\u00e1 registr\u00e1cia na platite\u013ea DPH nevyplat\u00ed, preto\u017ee: Poskytuj\u00fa tovar alebo slu\u017eby najm\u00e4 neplatite\u013eom DPH, tak\u017ee &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12555,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[15,8],"tags":[615,395],"class_list":["post-12554","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-pridanej-hodnoty","category-dane","tag-dobrovolny-platitel","tag-dph"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12554","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=12554"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12554\/revisions"}],"predecessor-version":[{"id":12556,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12554\/revisions\/12556"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12555"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12554"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12554"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12554"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}