{"id":12838,"date":"2026-09-22T14:00:41","date_gmt":"2026-09-22T12:00:41","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/co-je-dph-kompletny-sprievodca\/"},"modified":"2026-09-22T14:05:40","modified_gmt":"2026-09-22T12:05:40","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<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>Pr\u00edklad: V\u00fdrobca n\u00e1bytku, ktor\u00fd je platite\u013eom DPH, vyrob\u00ed st\u00f4l za 50 \u20ac (vstup), ale pred\u00e1 ho o 23 % drah\u0161ie, preto\u017ee mus\u00ed pripo\u010d\u00edta\u0165 sadzbu DPH. Za cenu 61,50 \u20ac (v\u00fdstup) st\u00f4l kupuj\u00fa koncov\u00ed spotrebitelia. Nimi zaplaten\u00fa DPH mus\u00ed v\u00fdrobca odvies\u0165 \u0161t\u00e1tu vo v\u00fd\u0161ke 11,50 \u20ac (rozdiel medzi vstupom a v\u00fdstupom).<\/p>\n<p>Z\u00e1kladn\u00e9 pravidl\u00e1 odvodu DPH ur\u010duje z\u00e1kon \u010d. 222\/2004 Z. z. o dani z pridanej hodnoty v znen\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 23 % \u2013 vz\u0165ahuje sa na v\u00e4\u010d\u0161inu tovarov a slu\u017eieb, ktor\u00e9 nie s\u00fa z\u00e1konom zaraden\u00e9 do zn\u00ed\u017eenej sadzby.<\/li>\n<li>Zn\u00ed\u017een\u00e1 sadzba \u2013 19 % \u2013 plat\u00ed najm\u00e4 pre vybran\u00e9 potraviny (ktor\u00e9 nie s\u00fa v 5 % sadzbe) a dodanie elektriny.<\/li>\n<li>Zn\u00ed\u017een\u00e1 sadzba \u2013 5% \u2013 vz\u0165ahuje sa na z\u00e1kladn\u00e9 potraviny, lieky, u\u010debnice a soci\u00e1lne aspekty b\u00fdvania.<\/li>\n<\/ul>\n<h2>\u010co spad\u00e1 do najni\u017e\u0161ej 5 % sadzby DPH?<\/h2>\n<p>T\u00e1to sadzba je ur\u010den\u00e1 pre tovary a slu\u017eby so \u0161peci\u00e1lnym soci\u00e1lnym v\u00fdznamom. Patria sem najm\u00e4:<\/p>\n<ul>\n<li><strong>Z\u00e1kladn\u00e9 potraviny:<\/strong> chlieb, pe\u010divo, mlieko, maslo, vybran\u00e9 druhy m\u00e4sa a \u010derstv\u00e9 ovocie a zelenina.<\/li>\n<li><strong>Zdravotn\u00edctvo:<\/strong> vybran\u00e9 lieky, zdravotn\u00edcke pom\u00f4cky a dietetick\u00e9 potraviny.<\/li>\n<li><strong>Vzdel\u00e1vanie a kult\u00fara:<\/strong> u\u010debnice, knihy, noviny, \u010dasopisy (tla\u010den\u00e9 aj elektronick\u00e9) a vstupn\u00e9 do fitnescentier.<\/li>\n<li><strong>Gastro a cestovn\u00fd ruch:<\/strong> re\u0161taura\u010dn\u00e9 a stravovacie slu\u017eby pozost\u00e1vaj\u00face z poskytovania jedla, ubytovacie slu\u017eby a vstupn\u00e9 na \u0161portov\u00e9 podujatia.<\/li>\n<li><strong>B\u00fdvanie:<\/strong> v\u00fdstavba a obnova n\u00e1jomn\u00e9ho b\u00fdvania v r\u00e1mci \u0161t\u00e1tnej soci\u00e1lnej politiky, vr\u00e1tane stavebn\u00e9ho pozemku.<\/li>\n<\/ul>\n<p><a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/sadzby-dph-kolko-ich-je-a-ako-ich-spravne-urcit\/\">Nau\u010dte sa, ako spr\u00e1vne ur\u010di\u0165 sadzbu 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> alebo <a href=\"https:\/\/moneyerp.com\/sk-sk\" target=\"_blank\" rel=\"noopener\">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 23% da\u0148 bude x 1,23, pre da\u0148 19% to bude 1,19 apod.<\/p>\n<p>Pr\u00edklad: Cena s DPH je 200 EUR. Ko\u013eko z tejto ceny je ale samotn\u00e1 23% DPH? Spo\u010d\u00edtate to nasleduj\u00facim sp\u00f4sobom:<\/p>\n<p>200 \u2013 (200\/ 1,23) = 200 \u2013 162,60 = <strong>DPH je teda 37,4 \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 37,4 = 162,6 \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>Od roku 2025 nastali z\u00e1sadn\u00e9 zmeny v tom, kedy sa podnikate\u013e mus\u00ed povinne registrova\u0165. U\u017e sa nesleduje obrat za posledn\u00fdch 12 mesiacov, ale obrat za kalend\u00e1rny rok.<\/p>\n<p><strong>Platite\u013eom DPH sa st\u00e1vate povinne predov\u0161etk\u00fdm, pokia\u013e:<\/strong><\/p>\n<ul>\n<li>Presiahnete obrat <strong>50 000 \u20ac<\/strong> v prebiehaj\u00facom kalend\u00e1rnom roku. V tomto pr\u00edpade sa st\u00e1vate platite\u013eom dane od 1. janu\u00e1ra nasleduj\u00faceho kalend\u00e1rneho roka.<\/li>\n<li>Presiahnete obrat <strong>62 500 \u20ac<\/strong> v prebiehaj\u00facom kalend\u00e1rnom roku. V tomto momente sa st\u00e1vate platite\u013eom DPH okam\u017eite \u2013 d\u0148om dodania tovaru alebo slu\u017eby, ktorou ste tento limit presiahli.<\/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 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\/\">Zoznam \u010fal\u0161\u00edch d\u00f4vodov, pre\u010do sa dobrovo\u013en\u00e9 platenie poistn\u00e9ho oplat\u00ed, n\u00e1jdete tu.<\/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 <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 kontroln\u00e9 v\u00fdkazy, 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\/\">Zistite viac o tom, \u010do v\u00e1s ako platite\u013ea DPH \u010dak\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\u00fa 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\">www.financnasprava.sk<\/a> a na prvej strane kliknite na menu eFormul\u00e1re \u2013 v \u013eavom menu Elektronick\u00e9 slu\u017eby.<\/li>\n<li>N\u00e1jdite z\u00e1lo\u017eku Register a otvorte si podz\u00e1lo\u017eku Registr\u00e1cia na da\u0148 z pr\u00edjmov, da\u0148 z pridanej hodnoty, da\u0148 z poistenia a da\u0148 zo sladen\u00fdch nealkoholick\u00fdch n\u00e1pojov.<\/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, v r\u00e1mci ktorej si otvor\u00edte formul\u00e1r \u017diados\u0165 o registr\u00e1ciu, ozn\u00e1menie zmien a \u017eiados\u0165 o zru\u0161enie registr\u00e1cie.<\/li>\n<li>Formul\u00e1r vypl\u0148te a po\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 tie\u017e v\u00e1\u0161 obrat za posledn\u00fdch 12 mesiacov, resp. z obdobia 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.). Ak niektor\u00e9 z dokumentov bud\u00fa ch\u00fdba\u0165, register v\u00e1s vyzve na ich dolo\u017eenie. Rozhodnutie o registr\u00e1cii na DPH da\u0148ov\u00fd \u00farad vyd\u00e1 do 21 dn\u00ed.<\/p>\n<p>Ak sa mus\u00edte na DPH <strong>na z\u00e1klade povinnosti:<\/strong><\/p>\n<ul>\n<li><strong>Pri prekro\u010den\u00ed obratu 50 000 \u20ac:<\/strong> M\u00e1te povinnos\u0165 poda\u0165 \u017eiados\u0165 o registr\u00e1ciu pre da\u0148 do 5 pracovn\u00fdch dn\u00ed odo d\u0148a, v ktorom ste tento obrat dosiahli. Platite\u013eom DPH sa v\u0161ak st\u00e1vate a\u017e od 1. janu\u00e1ra nasleduj\u00faceho kalend\u00e1rneho roka.<\/li>\n<li><strong>Pri prekro\u010den\u00ed obratu 62 500 \u20ac:<\/strong> V tomto pr\u00edpade sa st\u00e1vate platite\u013eom DPH ihne\u010f (v momente dodania tovaru alebo slu\u017eby, ktorou ste tento limit presiahli). \u017diados\u0165 o registr\u00e1ciu mus\u00edte poda\u0165 takisto do 5 pracovn\u00fdch dn\u00ed od tejto skuto\u010dnosti.<\/li>\n<\/ul>\n<p>V oboch pr\u00edpadoch V\u00e1m rozhodnutie o registr\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 t\u00fdm, \u017ee v \u0148om bude rozhodnutie, od ktor\u00e9ho d\u00e1tumu sa st\u00e1vate platite\u013eom DPH.<\/p>\n<p><strong>Odoberajte \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>Priznanie 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 pr\u00edpade, ak ste v danom 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 kvalifikovan\u00fd elektronick\u00fd podpis.<\/p>\n<div><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><\/div>\n<h2>Ako zisti\u0165 platite\u013ea DPH<\/h2>\n<p>V zozname platite\u013eov DPH si m\u00f4\u017eete tie\u017e preklepn\u00fa\u0165, \u010di va\u0161i obchodn\u00ed partneri platia riadne DPH. Pokia\u013e toti\u017e odober\u00e1te tovar alebo slu\u017eby od <strong>nespo\u013eahliv\u00e9ho platite\u013ea<\/strong>, ktor\u00fd za obchod da\u0148 riadne neodvedie a vy mu zaplat\u00edte na in\u00fd bankov\u00fd \u00fa\u010det, ako bankov\u00fd \u00fa\u010det, ktor\u00fd bol v de\u0148 uskuto\u010dnenia platby zverejnen\u00fd v zozname bankov\u00fdch \u00fa\u010dtov platite\u013eov DPH, 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> <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\u00fahrnn\u00fd v\u00fdkaz, v\u00fdkaz o pr\u00edjmoch a v\u00fddavkoch 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\u00fd, \u017ee v\u0161etko je v s\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,"_searchwp_excluded":"","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":10,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12838\/revisions"}],"predecessor-version":[{"id":16348,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12838\/revisions\/16348"}],"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}]}}