{"id":12613,"date":"2022-04-19T11:51:34","date_gmt":"2022-04-19T09:51:34","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/viete-kedy-vam-vznika-povinnost-odviest-dph\/"},"modified":"2023-06-26T11:04:13","modified_gmt":"2023-06-26T09:04:13","slug":"viete-kedy-vam-vznika-povinnost-odviest-dph","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/viete-kedy-vam-vznika-povinnost-odviest-dph\/","title":{"rendered":"Viete, kedy v\u00e1m vznik\u00e1 povinnos\u0165 odvies\u0165 DPH?"},"content":{"rendered":"<p>D\u00e1tum vzniku da\u0148ovej povinnosti (\u010falej \u201eDVDP\u201c) je z\u00a0poh\u013eadu z\u00e1kona o dani z\u00a0pridanej hodnoty (\u010falej \u201eZDPH\u201c) ve\u013emi d\u00f4le\u017eit\u00fdm momentom. V\u00e4\u010d\u0161inou sa toti\u017e k\u00a0tomuto momentu via\u017ee povinnos\u0165 prizna\u0165 da\u0148 z\u00a0pridanej hodnoty z\u00a0dodan\u00e9ho tovaru \u010di z\u00a0poskytnutej slu\u017eby.<\/p>\n<p>Problematika uskuto\u010dnenia zdanite\u013en\u00e9ho plnenia sa t\u00fdka tie\u017e neplatite\u013eov DPH. Opomenutie tejto skuto\u010dnosti m\u00f4\u017ee ma\u0165 neblah\u00e9 da\u0148ov\u00e9 n\u00e1sledky pre neplatite\u013ea DPH.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/pexels-olya-kobruseva-7247407.jpg\" alt=\"\" width=\"668\" height=\"446\" class=\"aligncenter size-single-post-thumb wp-image-99105\" \/><\/p>\n<h2>Platite\u013e DPH<\/h2>\n<p>Pod\u013ea ZDPH plat\u00ed v\u0161eobecn\u00e1 z\u00e1sada, \u017ee povinnos\u0165 prizna\u0165 DPH vznik\u00e1 v podstate v dvoch momentoch:<\/p>\n<ol>\n<li>bu\u010f ku d\u0148u vzniku da\u0148ovej povinnosti, alebo<\/li>\n<li>ku d\u0148u prijatia platby, pokia\u013e moment prijatia \u00fahrady predch\u00e1dza d\u00e1tumu dodania.<\/li>\n<\/ol>\n<p>Len pripomenieme, \u017ee pri prijat\u00ed platby vopred, pred dodan\u00edm tovaru alebo slu\u017eby, je platite\u013e DPH povinn\u00fd vystavi\u0165 v lehote do 15 dn\u00ed odo d\u0148a prijatia platby vyhotovi\u0165 fakt\u00faru\/doklad k\u00a0prijatej platbe s\u00a0rozpisom z\u00e1kladu dane a\u00a0DPH.<\/p>\n<div class=\"info-box\">\n<span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span><\/p>\n<p>TIP: Pre\u010d\u00edtajte si \u010dl\u00e1nok <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/sadzby-dph-kolko-ich-je-a-ako-ich-spravne-urcit\/\">o\u00a0sadzb\u00e1ch DPH a\u00a0ako ich spr\u00e1vne ur\u010di\u0165<\/a>.<\/p>\n<\/div>\n<h3>DVDP pri dodan\u00ed tovaru<\/h3>\n<p>Predmetom dane pod\u013ea \u00a7 2 ods. 1 p\u00edsm. a) z\u00e1kona o DPH je dodanie tovaru za protihodnotu v\u00a0tuzemsku uskuto\u010dnen\u00e9 zdanite\u013enou osobou, ktor\u00e1 kon\u00e1 v\u00a0postaven\u00ed zdanite\u013enej osoby.<\/p>\n<p>Tovarom na \u00fa\u010dely z\u00e1kona o\u00a0DPH sa rozumie hmotn\u00fd majetok, ktor\u00fdm je hnute\u013en\u00e1 vec, nehnute\u013en\u00e1 vec vr\u00e1tane pozemkov, elektrina, voda, chlad, teplo, bankovky a\u00a0mince, ak s\u00fa dodan\u00e9 (predan\u00e9) na \u00fa\u010dely zberate\u013esk\u00e9 za cenu in\u00fa, ako je ich nomin\u00e1lna hodnota.<\/p>\n<p>Dodan\u00edm tovaru je prevod pr\u00e1va naklada\u0165 s\u00a0hmotn\u00fdm majetkom ako vlastn\u00edk. Zo slovn\u00e9ho spojenia \u201eako vlastn\u00edk\u201c vypl\u00fdva, \u017ee pri ur\u010den\u00ed toho, \u010di bolo uskuto\u010dnen\u00e9 dodanie tovaru nie je d\u00f4le\u017eit\u00e9 nadobudnutie pr\u00e1vneho vlastn\u00edctva k\u00a0tovaru kupuj\u00facim, ale je \u00a0rozhoduj\u00face, aby kupuj\u00faci z\u00edskal pr\u00e1vo disponova\u0165 s\u00a0tovarom ako vlastn\u00edk.<\/p>\n<p>Pri dodan\u00ed tovaru doch\u00e1dza k\u00a0vzniku da\u0148ovej povinnosti nasledovne:<\/p>\n<ul>\n<li>pri dodan\u00ed hnute\u013enej veci (napr.\u00a0 stroje, materi\u00e1l, v\u00fdrobky, elektrina, a\u00a0pod.) sa za d\u00e1tum vzniku da\u0148ovej povinnosti pova\u017euje de\u0148, ke\u010f kupuj\u00faci nadobudne pr\u00e1vo naklada\u0165 s\u00a0tovarom ako vlastn\u00edk.\u00a0<\/li>\n<li>d\u0148om pr\u00edklepu pri vydra\u017een\u00ed tovaru vo verejnej dra\u017ebe,<\/li>\n<li>ak je tovar\u00a0 dodan\u00fd formou finan\u010dn\u00e9ho leasingu, tak je to de\u0148 prenechania tovaru,<\/li>\n<li>pri prevode alebo prechode nehnute\u013enosti vr\u00e1tane pozemkov \u00a0je to de\u0148 odovzdania nehnute\u013enosti do u\u017e\u00edvania, ak pred\u00e1vaj\u00faci odovzd\u00e1 nehnute\u013enos\u0165 kupuj\u00facemu sk\u00f4r ako v\u00a0de\u0148 z\u00e1pisu do katastra nehnute\u013enost\u00ed. Ak je nehnute\u013enos\u0165 odovzdan\u00e1 do u\u017e\u00edvania a\u017e po z\u00e1pise do katastra nehnute\u013enost\u00ed, za de\u0148 dodania sa pova\u017euje de\u0148 z\u00e1pisu do katastra nehnute\u013enost\u00ed,<\/li>\n<li>pri dodan\u00ed tovaru na z\u00e1klade komision\u00e1rskej zmluvy alebo inej obdobnej zmluvy, komitentovi vznik\u00e1 da\u0148ov\u00e1\u00a0 povinnos\u0165 v\u00a0ten ist\u00fd de\u0148, ke\u010f vznik\u00e1 da\u0148ov\u00e1 povinnos\u0165 komision\u00e1rovi,<\/li>\n<li>d\u0148om platby za jedno\u00fa\u010delov\u00fd poukaz,<\/li>\n<li>pri predajn\u00fdch automatoch je rozhoduj\u00faci de\u0148, kedy s\u00fa peniaze vybran\u00e9 z\u00a0automatu.<\/li>\n<\/ul>\n<p>Pri dodan\u00ed tovaru do in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu vznik\u00e1 povinnos\u0165 prizna\u0165 toto dodanie do\u00a015. d\u0148a nasleduj\u00faceho mesiaca po mesiaci dodania. Toto v\u0161ak neplat\u00ed, pokia\u013e bola pred t\u00fdmto d\u0148om\u00a0 vystaven\u00fd da\u0148ov\u00fd doklad \u2013 de\u0148 vzniku da\u0148ovej povinnosti je de\u0148 vystavenia da\u0148ov\u00e9ho dokladu.<\/p>\n<p>Obdobn\u00e9 pravidlo plat\u00ed pri nadobudnut\u00ed tovaru z\u00a0in\u00e9ho \u010dlensk\u00e9ho st\u00e1tu. Op\u00e4\u0165 je tam lehota 15. de\u0148 nasleduj\u00faceho mesiaca po nadobudnut\u00ed tovaru. Pokia\u013e v\u0161ak bol pred t\u00fdmto d\u00e1tumom vystaven\u00fd da\u0148ov\u00fd doklad, povinnos\u0165 prizna\u0165 DPH vznik\u00e1 k\u00a0tomuto d\u00e1tumu.<\/p>\n<p>Pri dovoze tovaru z tret\u00edch kraj\u00edn je rozhoduj\u00faci moment, kedy je coln\u00fdm \u00faradom tovar prepusten\u00fd do pr\u00edslu\u0161n\u00e9ho coln\u00e9ho re\u017eimu.<\/p>\n<h3>DVDP pri slu\u017eb\u00e1ch<\/h3>\n<p>Pri slu\u017eb\u00e1ch m\u00e1 vplyv na DVDP moment dodania slu\u017eby alebo vystavenia da\u0148ov\u00e9ho dokladu pri platb\u00e1ch vopred. (s v\u00fdnimkou spl\u00e1tkov\u00e9ho alebo platobn\u00e9ho kalend\u00e1ra). Plat\u00ed, \u017ee zdanite\u013en\u00e9 plnenie sa pova\u017euje za uskuto\u010dnen\u00e9 d\u0148om poskytnutia slu\u017eby alebo d\u0148om vystavenia da\u0148ov\u00e9ho dokladu, a to t\u00fdm d\u0148om, ktor\u00fd nastane sk\u00f4r.<\/p>\n<p>Za de\u0148 dodania slu\u017eby dod\u00e1vanej \u010diastkovo alebo opakovane po\u010das trvania zmluvy, sa pova\u017euje za de\u0148 vzniku da\u0148ovej povinnosti najnesk\u00f4r posledn\u00fd de\u0148 obdobia, na ktor\u00e9 sa platba za opakovane alebo \u010diastkovo dodan\u00fa slu\u017ebu vz\u0165ahuje (de\u0148 dodania slu\u017eby je de\u0148 vzniku da\u0148ovej povinnosti).<\/p>\n<p>Za \u010diastkov\u00e9 dodanie slu\u017eby sa pova\u017euje tak\u00e9 dodanie slu\u017eby, ktor\u00e9 predstavuje \u010das\u0165 celkov\u00e9ho plnenia, na ktor\u00e9 je uzavret\u00e1 zmluva (napr. pren\u00e1jom hnute\u013enej veci, pr\u00edp. nehnute\u013enosti, opakovane dod\u00e1van\u00e9 \u00fa\u010dtovn\u00e9, pr\u00e1vne slu\u017eby). Za de\u0148 dodania m\u00f4\u017ee by\u0165 ur\u010den\u00fd aj skor\u0161\u00ed de\u0148 ako je posledn\u00fd de\u0148 obdobia, na ktor\u00e9 sa platba za opakovane alebo \u010diastkovo dod\u00e1van\u00fa slu\u017ebu vz\u0165ahuje, tento de\u0148 by v\u0161ak mal by\u0165 zrejm\u00fd ako de\u0148 dodania, napr. z fakt\u00fary. Ak je dohodnut\u00e1 platba za obdobie dlh\u0161ie ako 12 kalend\u00e1rnych mesiacov, pova\u017euje sa slu\u017eba za dodan\u00fa posledn\u00fdm d\u0148om 12. mesiaca.<\/p>\n<p><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\/12613\">\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\/12613\">\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><br \/>\n<span data-mce-type=\"bookmark\" style=\"display: inline-block; width: 0px; overflow: hidden; line-height: 0;\" class=\"mce_SELRES_start\">\ufeff<\/span><\/p>\n<h2>Neplatite\u013e DPH<\/h2>\n<p>U\u017e sme zmienili, \u017ee pokia\u013e nebude neplatite\u013e DPH venova\u0165 pozornos\u0165 d\u00e1tum vzniku da\u0148ovej povinnosti pri tovaroch a\u00a0slu\u017eb\u00e1ch, m\u00f4\u017ee sa dosta\u0165 do probl\u00e9mov s\u00a0da\u0148ov\u00fdm \u00faradom.<\/p>\n<p>Pokia\u013e toti\u017e obrat za po sebe 12 nasleduj\u00facich mesiacov presiahne sumu 49\u00a0790\u20ac, st\u00e1va sa z\u00a0neplatite\u013ea platite\u013e DPH a\u00a0je povinn\u00fd sa registrova\u0165 pod\u013ea \u00a74 ZDPH do 20. nasleduj\u00faceho mesiaca po prekro\u010den\u00ed obratu na da\u0148ovom \u00farade ako platite\u013e DPH a\u00a0k\u00a0svojim plneniam fakturova\u0165 DPH. Da\u0148ov\u00fd \u00farad mu ur\u010d\u00ed v\u00a0rozhodnut\u00ed d\u00e1tum, od ktor\u00e9ho sa st\u00e1va platite\u013eom DPH.<\/p>\n<p><strong>Pr\u00edklad<\/strong><\/p>\n<p>Podnikate\u013e \u2013 neplatite\u013e DPH \u2013 prekro\u010d\u00ed obrat 49\u00a0790\u20ac v\u00a0janu\u00e1ri 2022. Da\u0148ov\u00fd \u00farad zaregistruje \u017eiadate\u013ea do 21 dn\u00ed odo d\u0148a doru\u010denia \u017eiadosti o registr\u00e1ciu a pridel\u00ed mu identifika\u010dn\u00e9 \u010d\u00edslo pre da\u0148. D\u0148om uveden\u00fdm v\u00a0rozhodnut\u00ed o\u00a0registr\u00e1cii na DPH sa neplatite\u013e DPH st\u00e1va platite\u013eom DPH.<\/p>\n<p>Praktick\u00e1 sk\u00fasenos\u0165 ukazuje, \u017ee ve\u013emi \u010dasto si neplatitelia neuvedomuj\u00fa, \u017ee maj\u00fa povinnos\u0165 registrova\u0165 sa na DPH a neplnia si teda svoje z\u00e1konn\u00e9 povinnosti. \u010co z\u00a0toho vypl\u00fdva? Musia sp\u00e4tne odvies\u0165 DPH zo svojich zdanite\u013en\u00fdch plnen\u00ed, s\u00fa spr\u00e1vcom dane sankcionovan\u00ed \u00farokmi z\u00a0ome\u0161kania a samozrejme tie\u017e pokutami za nepod\u00e1vanie mesa\u010dn\u00fdch da\u0148ov\u00fdch priznan\u00ed a kontroln\u00fdch v\u00fdkazov.<\/p>\n<p>Spr\u00e1vca dane za nesplnenie da\u0148ov\u00fdch povinnost\u00ed ulo\u017e\u00ed alebo vyrub\u00ed da\u0148ov\u00e9mu subjektu pokutu za spr\u00e1vny delikt ak :<\/p>\n<ul>\n<li>nepod\u00e1 da\u0148ov\u00e9 priznanie v<\/li>\n<ul>\n<li>a) ustanovenej lehote &#8211; pokuta od<strong> 30 <\/strong>eur a\u017e do <strong>16 000<\/strong> eur,<\/li>\n<li>b) lehote ur\u010denej spr\u00e1vcom dane vo v\u00fdzve pod\u013ea \u00a7 15 ods. 1 da\u0148ov\u00e9ho poriadku od<strong> 30 <\/strong>eur a\u017e do <strong>16 000<\/strong> eur<\/li>\n<li>c) lehote ur\u010denej spr\u00e1vcom dane vo v\u00fdzve pod\u013ea \u00a7 15 ods.\u00a02 da\u0148ov\u00e9ho poriadku\u00a0&#8211; pokuta od <strong>60<\/strong> eur a\u017e do <strong>32 000<\/strong> eur,<\/li>\n<\/ul>\n<li>nespln\u00ed registra\u010dn\u00fa povinnos\u0165 v ustanovenej lehote &#8211; pokuta od <strong>60<\/strong> eur a\u017e do <strong>20 000<\/strong> eur,<\/li>\n<\/ul>\n<p>Ako s\u00favis\u00ed d\u00e1tum vzniku da\u0148ovej povinnosti s obratom? Odpove\u010f je jednoduch\u00e1 \u2013 obratom sa rozumie s\u00fahrn platieb za uskuto\u010dnen\u00e9 zdanite\u013en\u00e9 plnenia s\u00a0miestom dodania v\u00a0tuzemsku.<\/p>\n<p>Konkr\u00e9tne, pod\u013ea \u00a74 ods.7 ZDPH sa obratom rozumie hodnota\u00a0 bez dane\u00a0 dodan\u00fdch tovarov a slu\u017eieb v\u00a0tuzemsku. Do obratu sa teda zah\u0155\u0148a re\u00e1lna hodnota dod\u00e1vok predstavuj\u00faca protihodnotu v \u010dase ich dodania. Platby, ktor\u00e9 boli prijat\u00e9 pred dodan\u00edm tovarov a slu\u017eieb sa do obratu nezah\u0155\u0148aj\u00fa, a to plat\u00ed v pr\u00edpade fyzickej ako aj pr\u00e1vnickej osoby.<\/p>\n<p>Vysk\u00fa\u0161ajte si <a href=\"https:\/\/www.money.sk\/cennik-s3\/vyskusat-money-s3\/\">\u00fa\u010dtovn\u00fd program zadarmo.<\/a><\/p>\n<p>&nbsp;<\/p>\n<p>Autorom \u010dl\u00e1nku je Ing. Katar\u00edna Serinov\u00e1<\/p>\n<p><span data-mce-type=\"bookmark\" style=\"display: inline-block; width: 0px; overflow: hidden; line-height: 0;\" class=\"mce_SELRES_start\">\ufeff<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>D\u00e1tum vzniku da\u0148ovej povinnosti (\u010falej \u201eDVDP\u201c) je z\u00a0poh\u013eadu z\u00e1kona o dani z\u00a0pridanej hodnoty (\u010falej \u201eZDPH\u201c) ve\u013emi d\u00f4le\u017eit\u00fdm momentom. V\u00e4\u010d\u0161inou sa toti\u017e k\u00a0tomuto momentu via\u017ee povinnos\u0165 &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12614,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[15,8],"tags":[566,395,586],"class_list":["post-12613","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-pridanej-hodnoty","category-dane","tag-dan","tag-dph","tag-povinnost"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12613","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=12613"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12613\/revisions"}],"predecessor-version":[{"id":12615,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12613\/revisions\/12615"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12614"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12613"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12613"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12613"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}