{"id":12597,"date":"2022-02-22T07:00:47","date_gmt":"2022-02-22T06:00:47","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/oslobodenie-od-dph-pri-dodani-tovaru-do-ineho-clenskeho-statu\/"},"modified":"2023-06-26T11:04:10","modified_gmt":"2023-06-26T09:04:10","slug":"oslobodenie-od-dph-pri-dodani-tovaru-do-ineho-clenskeho-statu","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/oslobodenie-od-dph-pri-dodani-tovaru-do-ineho-clenskeho-statu\/","title":{"rendered":"Oslobodenie od DPH pri dodan\u00ed tovaru do in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu"},"content":{"rendered":"<p>Aby platite\u013e mohol vyu\u017ei\u0165 oslobodenie od DPH pri dodan\u00ed tovaru do in\u00e9ho \u010dlensk\u00e9ho st\u00e1tu (\u010falej I\u010c\u0160\u201c), mus\u00ed splni\u0165 podmienky uveden\u00e9 v \u00a7 43 z\u00e1kona \u010d.222\/2004 Z. z. o dani z\u00a0pridanej hodnoty (\u010falej \u201eZDPH).<\/p>\n<p>Je potrebn\u00e9 zd\u00f4razni\u0165, \u017ee na vyu\u017eitie v\u00fdhody oslobodenia, musia by\u0165 podmienky splnen\u00e9 presne \u2013 ustanovenia \u00a7 43 musia by\u0165 splnen\u00e9 re\u0161trikt\u00edvne, \u010do vypl\u00fdva z\u00a0eur\u00f3pskej judikat\u00fary. Pri v\u00fdklade \u00a7 43 by platite\u013eom malo by\u0165 n\u00e1pomocn\u00e9 nariadenie Rady (EU) 2018\/1912 zo 4. decembra 2018 a \u010falej Metodick\u00e9 pokyny Finan\u010dn\u00e9ho riadite\u013estva SR uverejnen\u00e9 na <a href=\"https:\/\/www.financnasprava.sk\/\" target=\"_blank\" rel=\"noopener\">www.financnasprava.sk<\/a>.<\/p>\n<p>Ako sme u\u017e v\u00a0daniach zvyknut\u00ed, nesta\u010d\u00ed splni\u0165 hmotnopr\u00e1vne podmienky pre oslobodenie, ale je tie\u017e nutn\u00e9 splnenie podmienok pre oslobodenie spr\u00e1vcovi dane preuk\u00e1za\u0165. Pokia\u013e by platite\u013e podmienky pre oslobodenie nesplnil alebo nepreuk\u00e1zal, malo by to pre neho negat\u00edvne ekonomick\u00e9 dopady v\u00a0podobe dorubenia DPH a sankci\u00ed s\u00a0t\u00fdm spojen\u00fdmi!<\/p>\n<h2>Podmienky oslobodenia od dane<\/h2>\n<p>Dod\u00e1vate\u013e, ktor\u00fd dod\u00e1 tovar do in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu, uplatn\u00ed oslobodenie od dane, ak spln\u00ed tieto podmienky:<\/p>\n<ul>\n<li>dod\u00e1vate\u013e tovaru je platite\u013eom dane v tuzemsku,<\/li>\n<li>odberate\u013e tovaru je identifikovan\u00fd pre DPH v inom \u010dlenskom \u0161t\u00e1te a tovar objedn\u00e1 pod svojim identifika\u010dn\u00fdm \u010d\u00edslom pre DPH pridelen\u00fdm v inom \u010dlenskom \u0161t\u00e1te, ako je \u010dlensk\u00fd \u0161t\u00e1t, v ktorom sa za\u010dalo odoslanie alebo preprava tovaru, pri\u010dom ale nemus\u00ed \u00eds\u0165 o identifika\u010dn\u00e9 \u010d\u00edslo pre DPH pridelen\u00e9 v \u010dlenskom \u0161t\u00e1te skon\u010denia odoslania alebo prepravy tovaru,<\/li>\n<li>odberate\u013e ozn\u00e1mil dod\u00e1vate\u013eovi identifika\u010dn\u00e9 \u010d\u00edslo pre DPH pridelen\u00e9 v inom \u010dlenskom \u0161t\u00e1te (m\u00f4\u017ee by\u0165 aj ozn\u00e1men\u00e9 e-mailom),<\/li>\n<li>do\u0161lo k prevodu pr\u00e1va naklada\u0165 s tovarom ako vlastn\u00edk (C-409\/04 Teleos),<\/li>\n<li>tovar sa v r\u00e1mci konkr\u00e9tneho zmluvn\u00e9ho vz\u0165ahu fyzicky prepravuje z tuzemska do in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu, pri\u010dom odoslanie alebo prepravu tovaru vykon\u00e1va bu\u010f pred\u00e1vaj\u00faci alebo kupuj\u00faci,<\/li>\n<li>mus\u00ed \u00eds\u0165 o odplatn\u00fd obchodn\u00fd vz\u0165ah medzi dod\u00e1vate\u013eom a odberate\u013eom.<\/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\/pexels-ketut-subiyanto-4246120.jpg\" alt=\"\" width=\"668\" height=\"445\" class=\"aligncenter size-single-post-thumb wp-image-98005\" \/><\/p>\n<h2>1. Ozn\u00e1menie DI\u010c odberate\u013eom<\/h2>\n<p>Plat\u00ed, \u017ee dodanie tovaru do I\u010cS je mo\u017en\u00e9 oslobodi\u0165, pokia\u013e odberate\u013eom je osoba registrovan\u00e1 na\u00a0DPH v\u00a0I\u010cS a pre ktor\u00e9ho je toto nadobudnutie tovaru predmetom dane v\u00a0I\u010cS.<\/p>\n<p>Odberate\u013e ozn\u00e1mi slovensk\u00e9mu dod\u00e1vate\u013eovi svoje da\u0148ov\u00e9 identifika\u010dn\u00ed \u010d\u00edslo pre \u00fa\u010dely DPH a to najnesk\u00f4r ku d\u0148u, kedy vznik\u00e1 povinnosti prizna\u0165 osloboden\u00e9 dodanie tovaru do I\u010cS. Odpor\u00fa\u010dame, aby platite\u013e mohol dolo\u017ei\u0165 ozn\u00e1menie odberate\u013ea DI\u010c (objedn\u00e1vka, kore\u0161pondencia) a taktie\u017e je praktick\u00e9 si DI\u010c overi\u0165 v\u00a0syst\u00e9me VIES.<\/p>\n<h2>2. Tovar mus\u00ed opusti\u0165 tuzemsko<\/h2>\n<p>Dod\u00e1van\u00fd <strong>tovar je odoslan\u00fd alebo prepraven\u00fd z\u00a0tuzemska do I\u010cS<\/strong>, pokia\u013e s\u00fa splnen\u00e9 nasleduj\u00face podmienky:<\/p>\n<p><strong>a) Prepravu zais\u0165uje dod\u00e1vate\u013e alebo n\u00edm poveren\u00e1 osoba\u00a0<\/strong><\/p>\n<p>Pred\u00e1vaj\u00faci mus\u00ed ma\u0165 k\u00a0dispoz\u00edcii:<\/p>\n<ul>\n<li>aspo\u0148 dva d\u00f4kazy o preprave od dvoch subjektov (podp\u00edsan\u00fd doklad, CMR, dodac\u00ed list, fakt\u00fara za dopravu) alebo<\/li>\n<li>jeden d\u00f4kaz o preprave v\u00a0kombin\u00e1cii s\u00a0in\u00fdmi dokladmi (poistka, bankov\u00fd doklad o \u00fahrade dopravy, not\u00e1rsky z\u00e1pis, potvrdenie zo skladu).<\/li>\n<\/ul>\n<p><strong>b) Prepravu zabezpe\u010duje odberate\u013e alebo n\u00edm poveren\u00e1 osoba<\/strong><\/p>\n<p>Pred\u00e1vaj\u00faci mus\u00ed ma\u0165 k\u00a0dispoz\u00edcii:<\/p>\n<ul>\n<li>p\u00edsomn\u00e9 potvrdenie od odberate\u013ea, \u017ee tovar bol prepraven\u00fd s\u00a0t\u00fdmito n\u00e1le\u017eitos\u0165ami: d\u00e1tum vystavenia, meno a adresu odberate\u013ea, mno\u017estvo a druh tovaru, d\u00e1tum a miesto ukon\u010denia prepravy a<\/li>\n<li>aspo\u0148 dva d\u00f4kazy o preprave od dvoch r\u00f4znych subjektov alebo jeden d\u00f4kaz o preprave v\u00a0kombin\u00e1cii s\u00a0in\u00fdmi dokladmi (poistenie, bankov\u00fd doklad o \u00fahrade dopravy, not\u00e1rsky z\u00e1pis, potvrdenie zo skladu).<\/li>\n<\/ul>\n<h2>3. Osoba zabezpe\u010duj\u00faca prepravu<\/h2>\n<p>Aby bolo mo\u017en\u00e9 dodanie tovaru do I\u010cS oslobodi\u0165, mus\u00ed prepravu zabezpe\u010di\u0165 (= nies\u0165 n\u00e1klady za dopravu) iba tieto soby:<strong>\u00a0<\/strong><\/p>\n<ul>\n<li><strong>pred\u00e1vaj\u00faci alebo <\/strong><\/li>\n<li><strong>kupuj\u00faci alebo <\/strong><\/li>\n<li><strong>pred\u00e1vaj\u00facim alebo \u010di kupuj\u00facim poveren\u00e9 tretia osoba.\u00a0<\/strong><\/li>\n<\/ul>\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\/12597\">\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\/12597\">\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>4. Povinnos\u0165 plnenie uvies\u0165 do s\u00fahrnn\u00e9ho hl\u00e1senia<\/h2>\n<p>Dodanie tovaru do I\u010cS mus\u00ed by\u0165 uveden\u00e9 v\u00a0s\u00fahrnnom v\u00fdkaze. Oslobodenie od dane pod\u013ea \u00a7 43 ZDPH odsekov 1 a 4 sa neuzn\u00e1, ak dod\u00e1vate\u013e nepodal s\u00fahrnn\u00fd v\u00fdkaz za pr\u00edslu\u0161n\u00e9 obdobie alebo \u00fadaje v podanom s\u00fahrnnom v\u00fdkaze s\u00fa nespr\u00e1vne, nepravdiv\u00e9 alebo ne\u00fapln\u00e9; to neplat\u00ed, ak dod\u00e1vate\u013e dostato\u010dne od\u00f4vodn\u00ed nepodanie s\u00fahrnn\u00e9ho v\u00fdkazu, nespr\u00e1vnos\u0165 \u00fadajov alebo ne\u00faplnos\u0165 \u00fadajov v s\u00fahrnnom v\u00fdkaze.<\/p>\n<p>\u010eal\u0161ie inform\u00e1cie o\u00a0dodan\u00ed tovaru do in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu si m\u00f4\u017eete pre\u010d\u00edta\u0165 v\u00a0\u010dl\u00e1nku <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/na-co-si-dat-pozor-pri-dodani-tovaru-do-ineho-clenskeho-statu\/\">Na \u010do si da\u0165 pozor pri dodan\u00ed tovaru do in\u00e9ho \u010dlensk\u00e9ho st\u00e1tu<\/a>.<\/p>\n<p>&nbsp;<\/p>\n<p>Autorom \u010dl\u00e1nku je Ing. Katar\u00edna Serinov\u00e1<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Aby platite\u013e mohol vyu\u017ei\u0165 oslobodenie od DPH pri dodan\u00ed tovaru do in\u00e9ho \u010dlensk\u00e9ho st\u00e1tu (\u010falej I\u010c\u0160\u201c), mus\u00ed splni\u0165 podmienky uveden\u00e9 v \u00a7 43 z\u00e1kona \u010d.222\/2004 &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12598,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[15,8],"tags":[591,395,590],"class_list":["post-12597","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-pridanej-hodnoty","category-dane","tag-clensky-stat","tag-dph","tag-oslobodenie"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12597","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=12597"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12597\/revisions"}],"predecessor-version":[{"id":12599,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12597\/revisions\/12599"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12598"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12597"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12597"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12597"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}