{"id":12635,"date":"2025-01-28T09:16:27","date_gmt":"2025-01-28T08:16:27","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/dodatocne-danove-priznanie-k-dph-kedy-je-a-nie-je-nutne\/"},"modified":"2025-01-28T09:40:11","modified_gmt":"2025-01-28T08:40:11","slug":"dodatocne-danove-priznanie-k-dph-kedy-je-a-nie-je-nutne","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/dodatocne-danove-priznanie-k-dph-kedy-je-a-nie-je-nutne\/","title":{"rendered":"Dodato\u010dn\u00e9 da\u0148ov\u00e9 priznanie k DPH \u2013 kedy je a nie je nutn\u00e9?"},"content":{"rendered":"<p>V\u00a0dne\u0161nej hektickej dobe nie je neobvykl\u00e9, \u017ee \u010dlovek v\u00a0zhone nie\u010do opomenie alebo urob\u00ed chybu. V\u00a0praxi sa \u010dasto stret\u00e1vame s\u00a0t\u00fdm, \u017ee s\u00fa <strong>skuto\u010dn\u00e1 DPH na v\u00fdstupe, resp. vlastn\u00e1 da\u0148ov\u00e1 povinnos\u0165<\/strong> (\u010falej len \u201eVDP\u201c) alebo naopak <strong>n\u00e1rok na odpo\u010det DPH<\/strong> (\u010falej len \u201eNO\u201c) in\u00e9, ne\u017e vyk\u00e1zan\u00e9 v\u00a0da\u0148ov\u00fdch priznaniach podan\u00fdch do lehoty na ich podanie. V\u00a0pr\u00edpade zistenia takejto chyby je potrebn\u00e9 rozhodn\u00fa\u0165 o\u00a0\u010fal\u0161om postupe, ktor\u00fd si zhrnieme v\u00a0tomto \u010dl\u00e1nku.<\/p>\n<h2>Z\u00e1kon o DPH \u2013 povinnosti platite\u013ea dane a\u00a0osoby registrovanej na DPH<\/h2>\n<p>Da\u0148ov\u00e9 priznanie k dani z pridanej hodnoty je pod\u013ea \u00a7 78 z\u00e1kona \u010d. 222\/2004 Z. z. o dani z pridanej hodnoty v znen\u00ed neskor\u0161\u00edch predpisov (\u010falej len \u201ez\u00e1kon\u201c) povinn\u00fd <strong>do 25 dn\u00ed po skon\u010den\u00ed ka\u017ed\u00e9ho zda\u0148ovacieho obdobia <\/strong>poda\u0165 <strong>ka\u017ed\u00fd platite\u013e dane <\/strong>okrem zahrani\u010dn\u00e9ho platite\u013ea dane (zdanite\u013en\u00e1 osoba, ktor\u00e1 nem\u00e1 na Slovensku s\u00eddlo, miesto podnikania, prev\u00e1dzkare\u0148, bydlisko alebo sa na Slovensku obvykle nezdr\u017eiava).<\/p>\n<p>S\u00fa\u010dasne <strong>do 25 dn\u00ed po skon\u010den\u00ed zda\u0148ovacieho obdobia <\/strong>je <strong>ka\u017ed\u00fd platite\u013e dane <\/strong>(aj zahrani\u010dn\u00fd platite\u013e dane) povinn\u00fd zaplati\u0165 vlastn\u00fa da\u0148ov\u00fa povinnos\u0165, ktorou sa rozumie kladn\u00fd rozdiel, ktor\u00fd vznikne po odpo\u010d\u00edtan\u00ed celkovej v\u00fd\u0161ky odpo\u010d\u00edtate\u013enej dane za pr\u00edslu\u0161n\u00e9 zda\u0148ovacie obdobie od celkovej v\u00fd\u0161ky splatnej dane za pr\u00edslu\u0161n\u00e9 zda\u0148ovacie obdobie okrem dane vyrubenej coln\u00fdm org\u00e1nom pri dovoze tovaru.<\/p>\n<p><strong>Platite\u013e dane registrovan\u00fd pre da\u0148 pod\u013ea \u00a7 5 z\u00e1kona <\/strong>(t. j. zahrani\u010dn\u00fd platite\u013e dane, ktor\u00fd nem\u00e1 v tuzemsku s\u00eddlo, miesto podnikania, prev\u00e1dzkare\u0148, bydlisko alebo sa v tuzemsku obvykle nezdr\u017eiava) je povinn\u00fd poda\u0165 da\u0148ov\u00e9 priznanie <strong>do 25 dn\u00ed po skon\u010den\u00ed zda\u0148ovacieho obdobia <\/strong>v t\u00fdchto pr\u00edpadoch:<\/p>\n<ul>\n<li>ak mu vznikla v zda\u0148ovacom obdob\u00ed povinnos\u0165 plati\u0165 da\u0148 pod\u013ea \u00a7 69 z\u00e1kona,<\/li>\n<li>ak v zda\u0148ovacom obdob\u00ed dodal tovar osloboden\u00fd od dane pod\u013ea \u00a7 43 alebo \u00a7 47 z\u00e1kona,<\/li>\n<li>ak dodal tovar pod\u013ea \u00a7 44 z\u00e1kona alebo<\/li>\n<li>ak uplat\u0148uje odpo\u010d\u00edtanie dane.<\/li>\n<\/ul>\n<p><strong>Osoba, ktor\u00e1 je registrovan\u00e1 pre da\u0148 pod\u013ea \u00a7 7 z\u00e1kona<\/strong>, t. j. zdanite\u013en\u00e1 osoba, ktor\u00e1 nie je platite\u013eom dane, alebo pr\u00e1vnick\u00e1 osoba, ktor\u00e1 nie je zdanite\u013enou osobou (napr. rozpo\u010dtov\u00e1 a pr\u00edspevkov\u00e1 organiz\u00e1cia, pr\u00e1vnick\u00e1 osoba, ktor\u00e1 nevykon\u00e1va podnikate\u013esk\u00fa \u010dinnos\u0165 \u2013 nad\u00e1cia, spolok, humanit\u00e1rna organiz\u00e1cia a pod.), je povinn\u00e1 poda\u0165 da\u0148ov\u00e9 priznanie <strong>do 25 dn\u00ed po skon\u010den\u00ed kalend\u00e1rneho mesiaca, v ktorom jej vznikla da\u0148ov\u00e1 povinnos\u0165 <\/strong>pri nadobudnut\u00ed tovaru v tuzemsku z in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu Eur\u00f3pskej \u00fanie (\u010falej len \u201e\u010dlensk\u00fd \u0161t\u00e1t\u201c) od osoby identifikovanej pre DPH v inom \u010dlenskom \u0161t\u00e1te, pri tovare dodanom zahrani\u010dnou osobou z in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu alebo z tretieho \u0161t\u00e1tu s miestom dodania v tuzemsku (okrem tovaru dodan\u00e9ho formou predaja tovaru na dia\u013eku) a pri slu\u017ebe dodanej zahrani\u010dnou osobou z in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu alebo z tretieho \u0161t\u00e1tu s miestom dodania v tuzemsku pod\u013ea \u00a7 15 ods. 1, \u00a7 16 ods. 1 a\u017e 4, 10 a 11 z\u00e1kona, a v tej istej lehote zaplati\u0165 da\u0148.<\/p>\n<p><strong>Osoba, ktor\u00e1 je registrovan\u00e1 pre da\u0148 pod\u013ea \u00a7 7a z\u00e1kona<\/strong>, t. j. zdanite\u013en\u00e1 osoba, ktor\u00e1 nie je platite\u013eom dane, je povinn\u00e1 poda\u0165 da\u0148ov\u00e9 priznanie <strong>do 25 dn\u00ed po skon\u010den\u00ed kalend\u00e1rneho mesiaca, v ktorom jej vznikla da\u0148ov\u00e1 povinnos\u0165<\/strong> pri tovare dodanom zahrani\u010dnou osobou z in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu alebo z tretieho \u0161t\u00e1tu s miestom dodania v tuzemsku (okrem tovaru dodan\u00e9ho formou predaja tovaru na dia\u013eku) a pri slu\u017ebe dodanej zahrani\u010dnou osobou z in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu alebo z tretieho \u0161t\u00e1tu s miestom dodania v tuzemsku pod\u013ea \u00a7 15 ods. 1, \u00a7 16 ods. 1 a\u017e 4, 10 a 11 z\u00e1kona, a v tej istej lehote zaplati\u0165 da\u0148. T\u00e1to osoba m\u00e1 povinnos\u0165 poda\u0165 da\u0148ov\u00e9 priznanie aj pri nadobudnut\u00ed tovaru v tuzemsku z in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu od osoby identifikovanej pre DPH v inom \u010dlenskom \u0161t\u00e1te, ak celkov\u00e1 hodnota nadobudnut\u00e9ho tovaru bez dane dosiahne sumu pod\u013ea \u00a7 7 ods. 1 z\u00e1kona, a v tej istej lehote zaplati\u0165 da\u0148. Rovnako t\u00e1to osoba postupuje, ak sa rozhodne zda\u0148ova\u0165 nadobudnutie tovaru v zmysle \u00a7 11 ods. 7 z\u00e1kona pred dosiahnut\u00edm hodnoty pod\u013ea \u00a7 7 ods. 1 z\u00e1kona.<\/p>\n<p><strong>Osoba registrovan\u00e1 pre da\u0148 pod\u013ea \u00a7 7 a \u00a7 7a z\u00e1kona nem\u00e1 postavenie platite\u013ea dane<\/strong> a nem\u00e1 n\u00e1rok na odpo\u010d\u00edtanie dane.<\/p>\n<h2>Kedy je povinnos\u0165 poda\u0165 dodato\u010dn\u00e9 priznanie k\u00a0DPH<\/h2>\n<p>Ak da\u0148ovn\u00edk zist\u00ed, \u017ee jeho da\u0148ov\u00e1 povinnos\u0165 sa odli\u0161uje od priznanej dane a\u017e <strong>po term\u00edne na podanie da\u0148ov\u00e9ho priznania, pod\u00e1va dodato\u010dn\u00e9 da\u0148ov\u00e9 priznanie <\/strong>(\u00a7 16 z\u00e1kona \u010d.563\/2009 Z. z. o spr\u00e1ve dan\u00ed (da\u0148ov\u00fd poriadok) v znen\u00ed neskor\u0161\u00edch predpisov, (\u010falej len \u201eda\u0148ov\u00fd poriadok\u201c). Dodato\u010dn\u00e9 da\u0148ov\u00e9 priznanie mus\u00ed by\u0165 ozna\u010den\u00e9 ako dodato\u010dn\u00e9 da\u0148ov\u00e9 priznanie. V rovnakej lehote je dodato\u010dne priznan\u00e1 da\u0148 splatn\u00e1.<\/p>\n<p>TIP: ak\u00fd je rozdiel medzi opravn\u00fdm a\u00a0dodato\u010dn\u00fdm da\u0148ov\u00fdm priznan\u00edm si m\u00f4\u017eete pre\u010d\u00edta\u0165 viac v\u00a0\u010dl\u00e1nku <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/opravne-verzus-dodatocne-danove-priznanie-viete-v-com-presne-je-rozdiel\/\">Opravn\u00e9 verzus dodato\u010dn\u00e9 da\u0148ov\u00e9 priznanie. Viete, v \u010dom presne je rozdiel?<\/a><\/p>\n<p><strong>Da\u0148ovn\u00edk m\u00e1 povinnos\u0165 poda\u0165 dodato\u010dn\u00e9 da\u0148ov\u00e9 priznanie<\/strong> do konca mesiaca nasleduj\u00faceho po mesiaci, v ktorom da\u0148ovn\u00edk zist\u00ed, \u017ee:<\/p>\n<ul>\n<li>da\u0148 m\u00e1 by\u0165 vy\u0161\u0161ia alebo nadmern\u00fd odpo\u010det ni\u017e\u0161\u00ed, alebo n\u00e1rok na vr\u00e1tenie dane ni\u017e\u0161\u00ed, ako je uveden\u00e9 v podanom da\u0148ovom priznan\u00ed,<\/li>\n<li>da\u0148 m\u00e1 by\u0165 vy\u0161\u0161ia, ako bola spr\u00e1vcom dane vyruben\u00e1; rovnako da\u0148ov\u00fd subjekt postupuje aj vtedy, ak zist\u00ed, \u017ee nadmern\u00fd odpo\u010det m\u00e1 by\u0165 ni\u017e\u0161\u00ed alebo n\u00e1rok na vr\u00e1tenie dane ni\u017e\u0161\u00ed, ako bol spr\u00e1vcom dane priznan\u00fd,<\/li>\n<li>da\u0148ov\u00e9 priznanie k dani z pridanej hodnoty neobsahuje spr\u00e1vne \u00fadaje t\u00fdkaj\u00face sa uskuto\u010dnen\u00fdch a prijat\u00fdch zdanite\u013en\u00fdch obchodov za pr\u00edslu\u0161n\u00e9 zda\u0148ovacie obdobie.<\/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        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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\/12635\">\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>Kedy nie je povinnos\u0165 poda\u0165 dodato\u010dn\u00e9 priznanie k\u00a0DPH<\/h2>\n<p>Da\u0148ovn\u00edk je <strong>opr\u00e1vnen\u00fd, teda nie povinn\u00fd, poda\u0165 dodato\u010dn\u00e9 da\u0148ov\u00e9 priznanie, ak zist\u00ed, <\/strong>\u017ee:<\/p>\n<ul>\n<li>da\u0148 uveden\u00e1 v podanom da\u0148ovom priznan\u00ed m\u00e1 by\u0165 ni\u017e\u0161ia alebo nadmern\u00fd odpo\u010det vy\u0161\u0161\u00ed, alebo n\u00e1rok na vr\u00e1tenie dane vy\u0161\u0161\u00ed,<\/li>\n<li>vlastn\u00e1 da\u0148ov\u00e1 povinnos\u0165 m\u00e1 by\u0165 ni\u017e\u0161ia, ako bola spr\u00e1vcom dane vyruben\u00e1.<\/li>\n<\/ul>\n<p>Dodato\u010dn\u00e9 da\u0148ov\u00e9 priznanie mo\u017eno poda\u0165 do uplynutia 5 rokov od konca roka, v ktorom vznikla povinnos\u0165 poda\u0165 riadne da\u0148ov\u00e9 priznanie.<\/p>\n<p>V\u00a0<strong>dodato\u010dnom da\u0148ovom priznan\u00ed sa uv\u00e1dzaj\u00fa<\/strong> <strong>v\u0161etky \u00fadaje v\u00a0spr\u00e1vnej v\u00fd\u0161ke<\/strong> a\u00a0<strong>rozdiel oproti poslednej zn\u00e1mej VDP alebo posledn\u00e9mu zn\u00e1memu NO<\/strong> za pr\u00edslu\u0161n\u00e9 zda\u0148ovacie obdobie na z\u00e1klade da\u0148ov\u00fdch priznan\u00ed alebo zisten\u00ed spr\u00e1vcu dane v\u00a0r\u00e1mci da\u0148ovej kontroly.<\/p>\n<p><em>Pr\u00edklad:<\/em><\/p>\n<p>V\u00a0zda\u0148ovacom obdob\u00ed\u00a0janu\u00e1r 2025 spolo\u010dnos\u0165 XYZ, s. r. o., platite\u013e dane, realizoval nasleduj\u00face obchodn\u00e9 transakcie:<\/p>\n<ol>\n<li>Predaj tovaru v\u00a0tuzemsku v\u00a0sume 1000\u20ac + DPH 230\u20ac, celkom za 1230\u20ac.<\/li>\n<li>Prijatie slu\u017eby od \u010deskej spolo\u010dnosti, platite\u013ea DPH z\u00a0\u010ceskej republiky, v\u00a0sume 100\u20ac, prenesenie da\u0148ovej povinnosti<\/li>\n<li>N\u00e1kup tovaru v\u00a0tuzemsku v sume 2000\u20ac + DPH 460\u20ac, celkom 2460\u20ac, d\u00e1tum zdanite\u013en\u00e9ho plnenia 28.1.2025, fakt\u00fara doru\u010den\u00e1 5.2.2025.<\/li>\n<\/ol>\n<p><strong><em>Premietnutie obchodn\u00fdch transakci\u00ed platite\u013ea do da\u0148ov\u00e9ho priznania:\u00a0<\/em><\/strong><\/p>\n<ol>\n<li>Pri predaji tovaru vznik\u00e1 platite\u013eovi da\u0148ov\u00e1 povinnos\u0165. Platite\u013e uvedie sumu 1000\u20ac (z\u00e1klad dane) v\u00a0riadku 03 a\u00a0da\u0148 v\u00a0sume 230\u20ac v\u00a0riadku 04.<\/li>\n<li>Pri prijat\u00ed slu\u017eby reklamy od \u010desk\u00e9ho dod\u00e1vate\u013ea vznik\u00e1 platite\u013eovi dane, pr\u00edjemcovi slu\u017eby, povinnos\u0165 plati\u0165 da\u0148 pod\u013ea <a href=\"https:\/\/www.epi.sk\/zz\/2004-222\/#p69-2\" target=\"_blank\" rel=\"noopener\">\u00a7 69 ods. 2 z\u00e1kona o DPH<\/a>. Platite\u013e uvedie cenu prijatej slu\u017eby 100\u20ac v\u00a0riadku 09 a\u00a0DPH v\u00a0sume 23\u20ac v riadku 10 da\u0148ov\u00e9ho priznania. S\u00fa\u010dasne je opr\u00e1vnen\u00fd pod\u013ea \u00a7 51 ods. 1 p\u00edsm. b) z\u00e1kona o DPH t\u00fato da\u0148 odpo\u010d\u00edta\u0165. Odpo\u010d\u00edtanie dane v\u00a0sume 23\u20ac uvedie v\u00a0riadku 19 da\u0148ov\u00e9ho priznania.<\/li>\n<li>Platite\u013e m\u00f4\u017ee odpo\u010d\u00edta\u0165 da\u0148 z\u00a0n\u00e1kupu tovaru od platite\u013ea v\u00a0tuzemsku, ak prijat\u00e9 plnenie pou\u017eije na dod\u00e1vky tovarov a\u00a0slu\u017eieb ako platite\u013e. Odpo\u010d\u00edtanie dane v\u00a0sume 460\u20ac uvedie v\u00a0riadku 19 a\u00a0s\u00fa\u010dasne v\u00a0riadku 21 da\u0148ov\u00e9ho priznania.<\/li>\n<\/ol>\n<p><strong>V\u00fdpo\u010det v\u00fdsledn\u00e9ho vz\u0165ahu vo\u010di \u0161t\u00e1tnemu rozpo\u010dtu (\u00fadaje v \u20ac):<em>\u00a0<\/em><\/strong><\/p>\n<p><strong>Janu\u00e1r 2025<\/strong><\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>\u010c. obch. transakcie\u00a0<\/strong><\/td>\n<td><strong>Z\u00e1klad dane\u00a0<\/strong><\/td>\n<td><strong>Da\u0148\u00a0<\/strong><\/td>\n<td><strong>Riadok DP\u00a0<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>Da\u0148ov\u00e1 povinnos\u0165\u00a0<\/strong><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>1.<\/td>\n<td>1000<\/td>\n<td>230<\/td>\n<td>3, 4<\/td>\n<\/tr>\n<tr>\n<td>2.<\/td>\n<td>100<\/td>\n<td>23<\/td>\n<td>9, 10<\/td>\n<\/tr>\n<tr>\n<td><strong>Da\u0148 celkom\u00a0<\/strong><\/td>\n<td><\/td>\n<td>253<\/td>\n<td>17<\/td>\n<\/tr>\n<tr>\n<td><strong>Odpo\u010d\u00edtanie dane\u00a0<\/strong><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>2.<\/td>\n<td><\/td>\n<td>23<\/td>\n<td>19<\/td>\n<\/tr>\n<tr>\n<td>3.<\/td>\n<td><\/td>\n<td>460<\/td>\n<td>19, 21<\/td>\n<\/tr>\n<tr>\n<td><strong>Odpo\u010d\u00edtanie dane\u00a0<\/strong><\/td>\n<td><\/td>\n<td>483<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><strong>V\u00fdsledn\u00fd vz\u0165ah vo\u010di \u0160R\u00a0<\/strong><\/td>\n<td><\/td>\n<td><strong>-230<\/strong><\/td>\n<td>33<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>V\u00fdsledn\u00fdm vz\u0165ahom platite\u013ea vo\u010di \u0161t\u00e1tnemu rozpo\u010dtu v\u00a0mesiaci janu\u00e1r 2025 je nadmern\u00fd odpo\u010det v\u00a0sume 230\u20ac. Uveden\u00e1 suma predstavuje z\u00e1porn\u00fd rozdiel medzi da\u0148ou celkom a\u00a0odpo\u010d\u00edtan\u00edm dane (v danom pr\u00edpade riadok 17 m\u00ednus riadok 19). Da\u0148ov\u00e9 priznanie spolo\u010dnos\u0165 XYZ, s. r. o., podala a\u00a0vyk\u00e1zala nadmern\u00fd odpo\u010det d\u0148a 25.2.2025.<em>\u00a0<\/em><\/p>\n<p>Po podan\u00ed da\u0148ov\u00e9ho priznania, 18. marca 2025, platite\u013e zistil, \u017ee v\u00a0podanom da\u0148ovom priznan\u00ed za zda\u0148ovacie obdobie\u00a0janu\u00e1r 2025 nebola zahrnut\u00e1 fakt\u00fara za predaj tovaru v\u00a0tuzemsku v\u00a0hodnote 8\u00a0000\u20ac (z\u00e1klad dane 8\u00a0000\u20ac, da\u0148 1\u00a0840\u20ac). Platite\u013e podal 10. apr\u00edla 2025 dodato\u010dn\u00e9 da\u0148ov\u00e9 priznanie, v\u00a0ktorom uviedol v\u0161etky \u00fadaje za janu\u00e1r 2025 v\u00a0spr\u00e1vnej v\u00fd\u0161ke.<\/p>\n<p><strong>V\u00fdpo\u010det v\u00fdsledn\u00e9ho vz\u0165ahu vo\u010di \u0161t\u00e1tnemu rozpo\u010dtu po podan\u00ed dodato\u010dn\u00e9ho da\u0148ov\u00e9ho priznania za janu\u00e1r 2025 (\u00fadaje v\u00a0\u20ac):<\/strong><\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>\u010c. obch. transakcie\u00a0<\/strong><\/td>\n<td><strong>Z\u00e1klad dane\u00a0<\/strong><\/td>\n<td><strong>Da\u0148\u00a0<\/strong><\/td>\n<td><strong>Riadok DP\u00a0<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>Da\u0148ov\u00e1 povinnos\u0165\u00a0<\/strong><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>1.<\/td>\n<td>9000<\/td>\n<td>2070<\/td>\n<td>3, 4<\/td>\n<\/tr>\n<tr>\n<td>2.<\/td>\n<td>100<\/td>\n<td>23<\/td>\n<td>9, 10<\/td>\n<\/tr>\n<tr>\n<td><strong>Da\u0148 celkom\u00a0<\/strong><\/td>\n<td><\/td>\n<td><strong>2093<\/strong><\/td>\n<td>17<\/td>\n<\/tr>\n<tr>\n<td><strong>Odpo\u010d\u00edtanie dane\u00a0<\/strong><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>2.<\/td>\n<td><\/td>\n<td>23<\/td>\n<td>19<\/td>\n<\/tr>\n<tr>\n<td>3.<\/td>\n<td><\/td>\n<td>460<\/td>\n<td>19, 21<\/td>\n<\/tr>\n<tr>\n<td><strong>Odpo\u010d\u00edtanie dane\u00a0<\/strong><\/td>\n<td><\/td>\n<td><strong>483<\/strong><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><strong>V\u00fdsledn\u00fd vz\u0165ah vo\u010di \u0160R\u00a0<\/strong><\/td>\n<td><\/td>\n<td><strong>1610<\/strong><\/td>\n<td>32, 25<\/td>\n<\/tr>\n<tr>\n<td><strong>\u00dadaje dodato\u010dn\u00e9ho<\/strong><br \/>\n<strong> da\u0148ov\u00e9ho priznania\u00a0<\/strong><\/td>\n<td><\/td>\n<td><strong>+1840<\/strong><\/td>\n<td>36<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><strong>+1610<\/strong><\/td>\n<td>37<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n    <div class=\"promoboxs3\">\n      <div class=\"promoboxs3__content\">\n        <div class=\"promoboxs3__content-label\">\n          Tip redakcie\n        <\/div>\n        <div class=\"promoboxs3__content-heading\">\n          Vysk\u00fa\u0161ajte si zadarmo \u00fa\u010dtovn\u00fd program Money&nbsp;S3\n        <\/div>\n        <div class=\"promoboxs3__content-text\">\n          S&nbsp;n\u00edm m\u00f4\u017eete jednoducho <strong>vies\u0165 \u00fa\u010dtovn\u00edctvo, vystavova\u0165 fakt\u00fary \u010di evidova\u0165 sklad<\/strong> pre kamenn\u00fd i&nbsp;online predaj\n        <\/div>\n        <div class=\"promoboxs3__content-cta\">\n          <a href=\"\/cennik-s3\/vyskusat-money-s3\/\" class=\"c-btn--large\">Stiahnu\u0165 sk\u00fa\u0161obn\u00fa verziu<\/a>\n        <\/div>\n      <\/div>\n      <div class=\"promoboxs3__illustration\">\n        <img decoding=\"async\" src=\"\/wp-content\/themes\/money-blog\/inc\/assets\/img\/promobox-s3.png\" alt=\"Money S3\">\n      <\/div>\n\t\t<\/div>\n  \n<p>Da\u0148ov\u00fd \u00farad medzit\u00fdm nadmern\u00fd odpo\u010det z riadneho da\u0148ov\u00e9ho priznania platite\u013eovi vr\u00e1til. Platite\u013e je preto povinn\u00fd uhradi\u0165 rozdiel oproti poslednej zn\u00e1mej vlastnej da\u0148ovej povinnosti v sume 1 840\u20ac da\u0148ov\u00e9mu \u00faradu do 30. apr\u00edla 2025.<\/p>\n<p><em>V tomto pr\u00edklade oprava v dodato\u010dnom da\u0148ovom priznan\u00ed zmenila v\u00fdsledok vo\u010di \u0161t\u00e1tnemu rozpo\u010dtu z NO na VDP. Postup platite\u013ea dane a n\u00e1sledne da\u0148ov\u00e9ho \u00faradu z\u00e1vis\u00ed tak od v\u00fdsledku \u00fapravy, ako aj od momentu, v ktorom platite\u013e dodato\u010dn\u00e9 da\u0148ov\u00e9 priznanie pod\u00e1va.<\/em><\/p>\n<p>M\u00f4\u017ee d\u00f4js\u0165 k\u00a0r\u00f4znym situ\u00e1ci\u00e1m, kedy je vyk\u00e1zan\u00fd NO v\u00a0riadnom da\u0148ovom priznan\u00ed DPH e\u0161te neodpo\u010d\u00edtan\u00fd od VDP v\u00a0\u010fal\u0161om obdob\u00ed alebo u\u017e je odpo\u010d\u00edtan\u00fd od VDP v\u00a0\u010fal\u0161om obdob\u00ed alebo da\u0148ovn\u00edk splnil podmienky na <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/ziskajte-od-statu-peniaze-spat-alebo-vratenie-nadmerneho-odpoctu-dph\/\">vr\u00e1tenie NO<\/a> pod\u013ea \u00a7 79 ods. 2 z\u00e1kona.<\/p>\n<p>T\u00fdmito \u0161pecifick\u00fdmi situ\u00e1ciami sa zaober\u00e1me v\u00a0\u010dl\u00e1nku <strong><a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/vplyv-dodatocneho-danoveho-priznania-na-uhradu-alebo-vratenie-dph\/\">Vplyv dodato\u010dn\u00e9ho da\u0148ov\u00e9ho priznania na \u00fahradu alebo vr\u00e1tenie DPH<\/a><\/strong>.<\/p>\n<p>S podan\u00edm da\u0148ov\u00e9ho priznania v\u00e1m pom\u00f4\u017ee <a href=\"https:\/\/www.money.sk\/\">\u00fa\u010dtovn\u00fd syst\u00e9m Money<\/a>. Vysk\u00fa\u0161ajte si <a href=\"https:\/\/www.money.sk\/cennik-s3\/vyskusat-money-s3\/\">\u00fa\u010dtovn\u00fd program zadarmo<\/a>.<\/p>\n<p>Autorom \u010dl\u00e1nku je Ing. Katar\u00edna Serinov\u00e1<\/p>\n","protected":false},"excerpt":{"rendered":"<p>V\u00a0dne\u0161nej hektickej dobe nie je neobvykl\u00e9, \u017ee \u010dlovek v\u00a0zhone nie\u010do opomenie alebo urob\u00ed chybu. V\u00a0praxi sa \u010dasto stret\u00e1vame s\u00a0t\u00fdm, \u017ee s\u00fa skuto\u010dn\u00e1 DPH na v\u00fdstupe, &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12636,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[15,8],"tags":[559,395],"class_list":["post-12635","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-pridanej-hodnoty","category-dane","tag-dodatocne-danove-priznanie","tag-dph"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12635","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=12635"}],"version-history":[{"count":6,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12635\/revisions"}],"predecessor-version":[{"id":15253,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12635\/revisions\/15253"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12636"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12635"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12635"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12635"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}