{"id":12838,"date":"2023-03-17T07:00:13","date_gmt":"2023-03-17T06:00:13","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/co-je-dph-kompletny-sprievodca\/"},"modified":"2023-06-26T11:04:50","modified_gmt":"2023-06-26T09:04:50","slug":"co-je-dph-kompletny-sprievodca","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/co-je-dph-kompletny-sprievodca\/","title":{"rendered":"\u010co je DPH \u2013 kompletn\u00fd sprievodca"},"content":{"rendered":"<p>V tomto \u010dl\u00e1nku v\u00e1s prevedieme z\u00e1kladn\u00fdmi pravidlami spojen\u00fdmi s da\u0148ou z pridanej hodnoty. Zistite, kedy sa na v\u00e1s vz\u0165ahuje povinnos\u0165 odv\u00e1dza\u0165 DPH, ak\u00e9 s\u00fa sadzby DPH a ako sa prihl\u00e1si\u0165 na DPH.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/hair-salon-ge42a2ffa7_1920.jpg\" alt=\"\" width=\"668\" height=\"445\" class=\"aligncenter size-single-post-thumb wp-image-104794\" \/><\/p>\n<h2>\u010co je to DPH<\/h2>\n<p>DPH je <strong>da\u0148 z pridanej hodnoty<\/strong>. Za pridan\u00fa hodnotu sa pova\u017euje <strong>rozdiel medzi vstupom a v\u00fdstupom<\/strong>.<\/p>\n<p>DPH je tzv.<strong> nepriama da\u0148<\/strong>, to znamen\u00e1 \u017ee sa neplat\u00ed ako samostatn\u00e1 \u010diastka, ale je zahrnut\u00e1 do ceny v\u00fdrobkov a slu\u017eieb. Plat\u00ed, \u017ee da\u0148ou z pridanej hodnoty s\u00fa za\u0165a\u017een\u00e9 takmer v\u0161etky slu\u017eby a tovar. Da\u0148 z pridanej hodnoty platia koncov\u00ed spotrebitelia. V cene tovarov ju odved\u00fa podnikate\u013eovi, platite\u013eovi DPH, ktor\u00fd tieto peniaze po\u0161le \u0161t\u00e1tu.<\/p>\n<p><strong>Pr\u00edklad:<\/strong> V\u00fdrobca n\u00e1bytku, ktor\u00fd je platite\u013eom DPH vyrob\u00ed st\u00f4l za 50 (vstup), ale pred\u00e1 ho o 20 % drah\u0161ie, preto\u017ee mus\u00ed pripo\u010d\u00edta\u0165 sadzbu DPH. Za cenu 62 EUR\u00a0 st\u00f4l kupuj\u00fa koncov\u00ed spotrebitelia. Nimi zaplaten\u00fa DPH mus\u00ed v\u00fdrobca odvies\u0165 \u0161t\u00e1tu vo v\u00fd\u0161ke 12\u20ac (rozdiel medzi vstupom a v\u00fdstupom).<\/p>\n<p>Z\u00e1kladn\u00e9 pravidl\u00e1 odvodu DPH ur\u010duje\u00a0 z\u00e1kon \u010d. 222\/2004 Z. z. Z\u00e1kon o dani z pridanej hodnoty v\u00a0znen\u00ed neskor\u0161\u00ed predpisov.<\/p>\n<h2>Ak\u00e9 s\u00fa sadzby DPH<\/h2>\n<p>Ak sa stanete platite\u013eom DPH, mus\u00edte zisti\u0165 ak\u00fa sadzby platia pre va\u0161e produkty a slu\u017eby.<\/p>\n<p><strong>Na Slovensku rozli\u0161ujeme 3 sadzby dane:<\/strong><\/p>\n<ul>\n<li>Z\u00e1kladn\u00e1 sadzba \u2013 0 %<\/li>\n<li>Zn\u00ed\u017een\u00e1 sadzba \u2013 10 % &#8211; doplnenie \u010fal\u0161\u00edch slu\u017eieb od 1.1.2023<\/li>\n<li>Zn\u00ed\u017een\u00e1 sadzba \u2013 5% platn\u00e1 od 1.1.2023<\/li>\n<\/ul>\n<p>Do ka\u017edej z uveden\u00fdch sadzieb spadaj\u00fa r\u00f4zne druhy slu\u017eieb a v\u00fdrobkov.<\/p>\n<p>Do <strong>z\u00e1kladnej sadzby<\/strong> spadaj\u00fa v\u0161etky druhy tovarov a slu\u017eieb, ktor\u00e9 nie s\u00fa pod\u013ea z\u00e1kona o DPH zaraden\u00e9 do zn\u00ed\u017eenej sadzby.<\/p>\n<p>Do <strong>zn\u00ed\u017eenej sadzby 10% DPH patria najm\u00e4<\/strong>:<\/p>\n<p>vybran\u00e9 druhy potrav\u00edn, vybran\u00e9 lieky a\u00a0zdravotn\u00edcke potreby, knihy, noviny a \u010dasopisy (za ur\u010dit\u00fdch podmienok), presne vymedzenie je definovan\u00e9 pod\u013ea Spolo\u010dn\u00e9ho coln\u00e9ho sadzobn\u00edka.<\/p>\n<p>Do tejto sadzby patria aj ubytovacie slu\u017eby, a\u00a0od 1.1.2023 cez prechodn\u00e9 ustanovenie do 31.3.2023 a\u00a0n\u00e1sledne \u010fal\u0161ou novelou z\u00e1kona o\u00a0DPH upraven\u00e9 trval\u00e9 uplatnenie zn\u00ed\u017eenej DPH na gastro slu\u017eby a\u00a0prev\u00e1dzkovanie \u0161portov\u00fdch zariaden\u00ed, na lanovky a\u00a0vleky nasledovne:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\n<p>K\u00f3dy \u0161tatistickej klasifik\u00e1cie produktov pod\u013ea \u010dinnost\u00ed (CPA)<\/p>\n<\/td>\n<td>\n<p>Slu\u017eba<\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>49.39.20<\/p>\n<\/td>\n<td>\n<p>Preprava os\u00f4b visut\u00fdmi a pozemn\u00fdmi lanovkami, ly\u017eiarskymi vlekmi<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>55<\/p>\n<\/td>\n<td>\n<p>Ubytovacie slu\u017eby<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>56<\/p>\n<\/td>\n<td>\n<p>Slu\u017eby spojen\u00e9 s pod\u00e1van\u00edm jed\u00e1l a n\u00e1pojov &#8211; len re\u0161taura\u010dn\u00e9 a stravovacie slu\u017eby<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>93.11.10<\/p>\n<\/td>\n<td>\n<p>Prev\u00e1dzka \u0161portov\u00fdch zariaden\u00ed &#8211; len spr\u00edstupnenie kryt\u00fdch a nekryt\u00fdch \u0161portov\u00fdch zariaden\u00ed, ako napr\u00edklad \u0161tadi\u00f3nov, ar\u00e9n, klz\u00edsk, plav\u00e1rn\u00ed, \u0161portov\u00fdch ihr\u00edsk, golfov\u00fdch ihr\u00edsk, kolk\u00e1rn\u00ed, tenisov\u00fdch kurtov a jazdiarn\u00ed, na \u00fa\u010dely vykon\u00e1vania \u0161portu<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>93.13.10<\/p>\n<\/td>\n<td>\n<p>Slu\u017eby fitnescentier &#8211; len vstupn\u00e9 do fitnescentier<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>93.29.11<\/p>\n<\/td>\n<td>\n<p>Slu\u017eby s\u00favisiace s prev\u00e1dzkou rekrea\u010dn\u00fdch parkov a pl\u00e1\u017e\u00ed &#8211; len vstupn\u00e9 do umel\u00fdch k\u00fapal\u00edsk<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Do <strong>zn\u00ed\u017eenej sadzby 5% DPH patr\u00ed od 1.1.2023 <\/strong>v\u00fdstavba a\u00a0obnova n\u00e1jomn\u00e9ho b\u00fdvania podporovan\u00fdch \u0161t\u00e1tov v\u00a0r\u00e1mci svojej soci\u00e1lnej politiky, a\u00a0to sa vz\u0165ahuje aj na stavebn\u00fd pozemok, na ktorom tak\u00e9ho n\u00e1jomn\u00e9 b\u00fdvanie stoj\u00ed<\/p>\n<p>Detailn\u00fd zoznam tovarov a\u00a0slu\u017eieb, na ktor\u00e9 sa uplat\u0148uje zn\u00ed\u017een\u00e1 sadzba 10% s\u00fa uveden\u00e9 v\u00a0Pr\u00edlohe \u010d. 7 k\u00a0z\u00e1konu o\u00a0DPH.<\/p>\n<p>Existuj\u00fa aj slu\u017eby, ktor\u00e9<strong> s\u00fa od DPH osloboden\u00e9<\/strong>, napr\u00edklad rozhlasov\u00e9 a telev\u00edzne vysielanie, soci\u00e1lna pomoc, v\u00fdchova a\u00a0vzdel\u00e1vanie alebo pois\u0165ovacie \u010dinnosti.<\/p>\n<p><a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/sadzby-dph-kolko-ich-je-a-ako-ich-spravne-urcit\/\">Nau\u010dte se, jak spr\u00e1vn\u011b ur\u010dit sazbu DPH.<\/a><\/p>\n<p><strong>TIP:<\/strong> V priebehu rokov sa m\u00f4\u017ee zmeni\u0165 nielen v\u00fd\u0161ka sadzieb, ale tie\u017e pr\u00edslu\u0161nos\u0165 tovarov alebo slu\u017eieb k uveden\u00fdm sadzb\u00e1m. Na tieto zmeny reaguje pokro\u010dil\u00fd ekonomick\u00fd syst\u00e9m, napr\u00edklad <a href=\"https:\/\/www.money.sk\/\">\u00fa\u010dtovn\u00fd syst\u00e9m Money S3<\/a> nebo <a href=\"https:\/\/moneyerp.com\/sk-sk\">Money ERP<\/a>. Tieto syst\u00e9my sa ka\u017ed\u00fd mesiac aktualizuj\u00fa, tak\u017ee m\u00e1te istotu, \u017ee sadzby dane v\u017edy po\u010d\u00edtaj\u00fa v s\u00falade s aktu\u00e1lnou legislat\u00edvou.<\/p>\n<h2>V\u00fdpo\u010det DPH<\/h2>\n<p>Da\u0148 vypo\u010d\u00edtate jednoducho pod\u013ea nasleduj\u00faceho vzorca:<\/p>\n<p><strong>Cena vr\u00e1tane DPH \u2013 (cena \/ x), kde x je n\u00e1sobok sadzby dane.<\/strong><\/p>\n<p>Pre 20% da\u0148 bude x 1,20, pro da\u0148 10% to bude 1,10 apod.<\/p>\n<p><strong>Pr\u00edklad: <\/strong>Cena s DPH je 200 EUR.\u00a0 Ko\u013eko z tejto ceny je ale samotn\u00e1 20% DPH ? Spo\u010d\u00edtate to nasleduj\u00facim sp\u00f4sobom:<\/p>\n<p>200\u2013 (200\/ 1,20) = 200 000 \u2013 166,67\u00a0 = <strong>DPH je teda\u00a0 33,33 \u20ac<\/strong><\/p>\n<p><strong>Da\u0148ov\u00fd z\u00e1klad <\/strong>vypo\u010d\u00edtate rozdielom medzi celkovou \u010diastkou a u\u017e vypo\u010d\u00edtanou DPH:<\/p>\n<p>200 \u2013 33,33 = 166,67 \u20ac.<\/p>\n<h2>Kto je platite\u013eom DPH<\/h2>\n<p>Fakticky DPH hrad\u00ed koncov\u00fd spotrebite\u013e, ktor\u00fd v tuzemsku kupuje v\u00fdrobok \u010di slu\u017ebu. Samotn\u00fa da\u0148 ale \u0161t\u00e1tu odv\u00e1dza firma alebo \u017eivnostn\u00edk, ktor\u00fd tovar\/slu\u017ebu predal. Tieto subjekty z\u00e1kon ozna\u010duje za platite\u013eov DPH.<\/p>\n<p><strong>Platite\u013eom DPH sa st\u00e1vate povinne, pokia\u013e:<\/strong><\/p>\n<ul>\n<li>Po\u010das 12 po sebe nasleduj\u00facich mesiacoch prekro\u010d\u00edte obrat 49\u00a0790 \u20ac.<\/li>\n<li>Nadobudnete majetok privatiz\u00e1ciou \u010di predajom podniku alebo f\u00faziou.<\/li>\n<li>Zded\u00edte ekonomick\u00fa \u010dinnos\u0165 po zomrelom, ktor\u00fd bol platite\u013eom DPH.<\/li>\n<\/ul>\n<p>V niektor\u00fdch situ\u00e1ci\u00e1ch sa v\u00e1m vyplat\u00ed prihl\u00e1si\u0165 k platbe DPH <strong>dobrovo\u013ene<\/strong>. Napr\u00edklad ke\u010f v\u00e4\u010d\u0161ina va\u0161ich z\u00e1kazn\u00edkov s\u00fa platitelia DPH. Z v\u00e1\u0161ho tovaru si m\u00f4\u017eu odpo\u010d\u00edta\u0165 DPH a ceny tak\u00a0 vn\u00edmaj\u00fa ako v\u00fdhodnej\u0161ie.<\/p>\n<p><a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/preco-a-ako-sa-stat-dobrovolnym-platitelom-dph\/\">V\u00fd\u010det dal\u0161\u00edch d\u016fvod\u016f, kdy se dobrovoln\u00e9 pl\u00e1tcovstv\u00ed vyplat\u00ed, \u010dt\u011bte zde.<\/a><\/p>\n<h2>Povinnosti platite\u013ea DPH<\/h2>\n<p>Ak sa stanete platite\u013eom DPH, m\u00e1te mnoho povinnost\u00ed:<\/p>\n<ul>\n<li>Vystavova\u0165 da\u0148ov\u00e9 doklady pre odberate\u013eov,<\/li>\n<li>vies\u0165\u00a0<a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/navod-ako-zdarma-a-jednoducho-viest-danovu-evidenciu-v-exceli\/\">evidenciu k DPH<\/a>,<\/li>\n<li><a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/ako-dlho-musite-archivovat-uctovnu-dokumentaciu\/\">archivova\u0165 evidenciu a da\u0148ov\u00e9 doklady<\/a> po dobu 10 rokov + 1 rok,<\/li>\n<li>pod\u00e1va\u0165 priznanie k DPH<\/li>\n<li>a\u00a0kontroln\u00e9 hl\u00e1senia, pr\u00edpadne s\u00fahrnn\u00e9 v\u00fdkazy.<\/li>\n<\/ul>\n<p><a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/od-akeho-obratu-sa-stavate-platcom-dph-a-ako-na-registraciu\/\">Zjist\u011bte v\u00edce o tom, co v\u00e1s jako\u017eto pl\u00e1tce DPH \u010dek\u00e1.<\/a><\/p>\n<h2>Ako sa registrova\u0165 na DPH<\/h2>\n<p>Prihl\u00e1senie na DPH je jednoduch\u00e9, vypln\u00edte jeden formul\u00e1r a pod\u00e1te ho na finan\u010dn\u00ed spr\u00e1vu. Tento krok urob\u00edte jednoducho cez port\u00e1l Finan\u010dnej spr\u00e1vy SR <a href=\"https:\/\/www.financnasprava.sk\/\" target=\"_blank\" rel=\"noopener\">www.financnasprava.sk<\/a>.<\/p>\n<p>Postupujte nasledovne:<\/p>\n<ol>\n<li>otvorte si <a href=\"https:\/\/www.financnasprava.sk\/\" target=\"_blank\" rel=\"noopener\">www.financnasprava.sk<\/a> a\u00a0na prvej strane kliknite na\u00a0 menu Formul\u00e1re \u2013 v\u00a0\u013eavom menu Elektronick\u00e9 formul\u00e1re.<\/li>\n<li>N\u00e1jdite z\u00e1lo\u017eku Register a\u00a0otvorte si formul\u00e1r Registr\u00e1cia na da\u0148 z pr\u00edjmov, da\u0148 z pridanej hodnoty a da\u0148 z poistenia<\/li>\n<li>N\u00e1jdete tam \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 poistenia<\/li>\n<li>Formul\u00e1r vypl\u0148te a\u00a0po\u0161lite.<\/li>\n<\/ol>\n<p>Ak sa na DPH prihlasujete dobrovo\u013ene, odpor\u00fa\u010dame vlo\u017ei\u0165 aj pr\u00edlohu, v ktorej dolo\u017e\u00edte, \u017ee sa zaober\u00e1te ekonomickou \u010dinnos\u0165ou, a tak\u00e9 v\u00e1\u0161 obrat za posledn\u00fdch 12 mesiacov, resp. z\u00a0obdobia po\u010das ktor\u00e9ho podnik\u00e1te. Pripoji\u0165 m\u00f4\u017eete napr\u00edklad fakt\u00fary, zmluvy s obchodn\u00fdmi partnermi alebo podnikate\u013esk\u00fd z\u00e1mer (u nov\u00fdch s.r.o.). k\u00a0niektor\u00e9 z\u00a0dokumentov bud\u00fa ch\u00fdba\u0165, register v\u00e1s vyzve na ich dolo\u017eenie. Rozhodnutie o\u00a0registr\u00e1cii na DPH da\u0148ov\u00fd \u00farad vyd\u00e1 do 30 dn\u00ed.<\/p>\n<p>Ak sa mus\u00edte na DPH <strong>na z\u00e1klade povinnosti <\/strong>m\u00e1te povinnos\u0165 poda\u0165 \u017eiados\u0165 o\u00a0registr\u00e1ciu do 20. nasleduj\u00faceho mesiaca, ako ste prekro\u010dili rozhoduj\u00faci\u00a0 obrat 49\u00a0790 Da\u0148ov\u00e9mu \u00faradu predklad\u00e1te \u00fa\u010dtovn\u00e9 doklady, ktor\u00e9 definuj\u00fa \u017ee ste za posledn\u00fdch 12 po sebe nasleduj\u00facich mesiacov prekro\u010dili obrat, a\u00a0da\u0148ov\u00fd \u00farad v\u00e1s zaregistruje do 30 dn\u00ed na DPH.<\/p>\n<p>V\u00a0oboch pr\u00edpadoch V\u00e1m rozhodnutie o\u00a0registr\u00e1cii na DPH pr\u00edde do va\u0161ej schr\u00e1nky na <a href=\"https:\/\/www.slovensko.sk\/sk\/titulna-stranka\" target=\"_blank\" rel=\"noopener\">www.slovensko.sk<\/a> s\u00a0t\u00fdm, \u017ee v\u00a0\u0148om bude rozhodnutie, od ktor\u00e9ho d\u00e1tumu sa st\u00e1vate platite\u013eom DPH.<\/p>\n<p><strong>Odberajte \u00fa\u010dtovn\u00e9 a da\u0148ov\u00e9 novinky zrozumite\u013ene a v\u010das <\/strong><\/p>\n<p>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. info<\/p>\n<p>Odoslan\u00edm s\u00fahlas\u00edte s na\u0161imi <a href=\"https:\/\/money.cz\/ochrana-osobnich-udaju\/#zzvou\">z\u00e1sadami pre spracovanie osobn\u00fdch \u00fadajov<\/a>.<\/p>\n<h2>\u00a0Priznanie k DPH<\/h2>\n<p>Ke\u010f sa stanete platite\u013eom DPH, mus\u00edte pravidelne t. j. mesa\u010dne pod\u00e1va\u0165 <strong>da\u0148ov\u00e9 priznanie, aj v\u00a0pr\u00edpade ak ste v\u00a0danom obdob\u00ed \u017eiadne slu\u017eby neposkytli alebo nepredali \u017eiadny tovar.<\/strong><\/p>\n<p>Priznanie pod\u00e1te elektronicky cez <a href=\"https:\/\/www.financnasprava.sk\/\" target=\"_blank\" rel=\"noopener\">www.financnasprava.sk<\/a> v\u017edy <strong>do 25. d\u0148a po skon\u010den\u00ed zda\u0148ovacieho obdobia<\/strong>. K podaniu potrebujete aj zaru\u010den\u00fd elektronick\u00fd podpis.<\/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\/12838\">\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=\"N\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12838\">\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>Ako\u00a0 zisti\u0165 platite\u013ea DPH<\/h2>\n<p>V zozname platite\u013eov DPH si m\u00f4\u017eete tak\u00e9 preklepn\u00fa\u0165, \u010di va\u0161i obchodn\u00ed partneri platia riadne DPH. Pokia\u013e toti\u017e odber\u00e1te tovar alebo slu\u017eby od <strong>nespo\u013eahliv\u00e9ho platite\u013ea<\/strong>, ktor\u00fd za obchod da\u0148 riadne neodvedie, m\u00f4\u017ee sa sta\u0165, \u017ee budete musie\u0165 da\u0148 odvies\u0165 za neho.<\/p>\n<p><strong>Na kontrolu platite\u013eov DPH v\u00e1m posl\u00fa\u017ei<\/strong>\u00a0<a href=\"https:\/\/ec.europa.eu\/taxation_customs\/vies\/\" target=\"_blank\" rel=\"noopener\">syst\u00e9m VIES<\/a>.<\/p>\n<p><strong>TIP:<\/strong> Na kontrolu platite\u013eov DPH vyu\u017eijete tie\u017e <a href=\"https:\/\/www.money.sk\/\">\u00fa\u010dtovn\u00fd software Money S3<\/a>. Ten komunikuje so zoznamom platite\u013eov DPH a pri prid\u00e1van\u00ed nov\u00e9ho kontaktu za v\u00e1s automaticky skontroluje, \u010di je klient platite\u013eom DPH.<\/p>\n<h2>Zistite o DPH e\u0161te viac<\/h2>\n<p>Oblas\u0165 DPH je pomerne zlo\u017eit\u00e1, v \u010dl\u00e1nku sme sa dotkli iba z\u00e1kladov. Nech rie\u0161ite ak\u00fako\u013evek t\u00e9mu spojen\u00fa s DPH, odpor\u00fa\u010dame nahliadnu\u0165 priamo do z\u00e1kona o DPH, kde n\u00e1jdete rie\u0161enie pre r\u00f4zne \u0161pecifick\u00e9 situ\u00e1cie.<\/p>\n<p>S kompletnou agendou k DPH v\u00e1m pom\u00f4\u017ee \u00fa\u010dtovn\u00fd program Money S3. V \u0148om \u013eahko spracujete r\u00f4zne da\u0148ov\u00e9 priznania, kontroln\u00fd v\u00fdkaz a s\u00a0s\u00fahrnn\u00fd v\u00fdkaz, v\u00fdkaz pr\u00edjmov a v\u00fddavkov alebo pe\u0148a\u017en\u00fd denn\u00edk. Syst\u00e9m prech\u00e1dza ka\u017ed\u00fd mesiac aktualiz\u00e1ciou, tak\u017ee si m\u00f4\u017eete by\u0165 ist\u00ed, \u017ee v\u0161etko v\u00a0s\u00falade s legislat\u00edvou.<\/p>\n<p>Money S3 vyu\u017eijete, aj pokia\u013e zatia\u013e nie ste platite\u013eom DPH \u2013 vystav\u00edte v \u0148om fakt\u00fary, evidujete stav skladu alebo prepoj\u00edte syst\u00e9m s e-shopom. <a href=\"https:\/\/www.money.sk\/cennik-s3\/vyskusat-money-s3\/\">Vysk\u00fa\u0161ajte Money S3 zdarma. <\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>V tomto \u010dl\u00e1nku v\u00e1s prevedieme z\u00e1kladn\u00fdmi pravidlami spojen\u00fdmi s da\u0148ou z pridanej hodnoty. Zistite, kedy sa na v\u00e1s vz\u0165ahuje povinnos\u0165 odv\u00e1dza\u0165 DPH, ak\u00e9 s\u00fa sadzby &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12839,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[15,8],"tags":[450,345,353],"class_list":["post-12838","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-pridanej-hodnoty","category-dane","tag-dph-dan-z-pridanej-hodnoty","tag-platitel-dph","tag-sadzba-dane"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12838","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=12838"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12838\/revisions"}],"predecessor-version":[{"id":12840,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12838\/revisions\/12840"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12839"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12838"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12838"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12838"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}