{"id":12860,"date":"2023-03-27T09:00:26","date_gmt":"2023-03-27T07:00:26","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/kontrolny-vykaz-k-dph-vsetko-dolezite-co-potrebujete-vediet\/"},"modified":"2023-06-26T11:04:53","modified_gmt":"2023-06-26T09:04:53","slug":"kontrolny-vykaz-k-dph-vsetko-dolezite-co-potrebujete-vediet","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/kontrolny-vykaz-k-dph-vsetko-dolezite-co-potrebujete-vediet\/","title":{"rendered":"Kontroln\u00fd v\u00fdkaz k DPH: v\u0161etko d\u00f4le\u017eit\u00e9, \u010do potrebujete vedie\u0165"},"content":{"rendered":"<p><strong>Pokia\u013e ste platitelia DPH, m\u00e1te povinnos\u0165 pravidelne pod\u00e1va\u0165 kontroln\u00fd v\u00fdkaz. Da\u0148ov\u00fd v\u00fdkaz, ktor\u00fd finan\u010dn\u00fdm \u00faradom sl\u00fa\u017ei ako n\u00e1stroj na odha\u013eovanie da\u0148ov\u00fdch podvodov. Pod\u00e1va sa elektronicky mesa\u010dne alebo \u0161tvr\u0165ro\u010dne. \u010co by ste o \u0148om mali vedie\u0165 a ak\u00e9 \u00fadaje do neho patria?<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/coins-948603_640-1.jpg\" alt=\"\" width=\"640\" height=\"426\" class=\"aligncenter size-full wp-image-105020\" \/><\/p>\n<p>Z\u00e1sadn\u00e9 inform\u00e1cie hne\u010f na za\u010diatok: kontroln\u00fd v\u00fdkaz <strong>nenahradzuje priznanie<\/strong> k DPH. To pod\u00e1vate v rovnakom term\u00edne ako kontroln\u00fd v\u00fdkaz, teda do 25. d\u0148a od skon\u010denia zda\u0148ovacieho obdobia.<\/p>\n<p>Kontroln\u00fd v\u00fdkaz pod\u00e1vaj\u00fa <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/od-akeho-obratu-sa-stavate-platcom-dph-a-ako-na-registraciu\/\">platitelia DPH<\/a>, pokia\u013e prijali alebo uskuto\u010dnili zdanite\u013en\u00e9 plnenie v tuzemsku alebo uplat\u0148uj\u00fa n\u00e1rok na odpo\u010det dane. \u00dadaje v kontrolnom hl\u00e1sen\u00ed musia zodpoveda\u0165 konkr\u00e9tnym riadkom v da\u0148ovom priznan\u00ed, aj ke\u010f nie ka\u017ed\u00fd \u00fadaj z\u00a0da\u0148ov\u00e9ho priznania mus\u00ed by\u0165 uveden\u00fd v\u00a0kontrolnom v\u00fdkaze. Pokia\u013e je da\u0148ov\u00e9 priznanie nulov\u00e9, nemus\u00edte kontroln\u00fd v\u00fdkaz pod\u00e1va\u0165.<\/p>\n<p>Kontroln\u00fd v\u00fdkaz je zjednodu\u0161ene preh\u013ead v\u0161etk\u00fdch vydan\u00fdch a prijat\u00fdch fakt\u00far a pod\u00e1vaj\u00fa ho pr\u00e1vnick\u00e9 aj fyzick\u00e9 osoby.<\/p>\n<ul>\n<li><strong>Platitelia DPH pr\u00e1vnick\u00e9 aj fyzick\u00e9 osoby <\/strong>pod\u00e1vaj\u00fa kontroln\u00fd v\u00fdkaz v\u00a0term\u00edne ako pod\u00e1vaj\u00fa da\u0148ov\u00e9 priznanie k DPH<\/li>\n<li><strong>identifikovan\u00e9 osoby<\/strong> kontroln\u00fd v\u00fdkaz nepod\u00e1vaj\u00fa.<\/li>\n<\/ul>\n<p>V\u00fdkaz sa pod\u00e1va v\u00fdhradne elektronicky prostredn\u00edctvom port\u00e1lu <a href=\"https:\/\/www.financnasprava.sk\/\" target=\"_blank\" rel=\"noopener\">www.financnasprava.sk<\/a>.<\/p>\n<h2>Ako sa vyp\u013a\u0148a formul\u00e1r pre kontroln\u00fd v\u00fdkaz<\/h2>\n<p>V kontrolnom v\u00fdkaze sa uv\u00e1dzaj\u00fa podrobn\u00e9 \u00fadaje o jednotliv\u00fdch da\u0148ov\u00fdch povinnostiach platite\u013ea dane a o jednotliv\u00fdch odpo\u010dtoch uplat\u0148ovan\u00fdch platite\u013eom dane za dan\u00e9 zda\u0148ovacie obdobie.<\/p>\n<p>Podrobn\u00e9 \u00fadaje o uskuto\u010dnen\u00fdch a o prijat\u00fdch zdanite\u013en\u00fdch obchodoch sa bud\u00fa vykazova\u0165 na z\u00e1klade vyhotoven\u00fdch a prijat\u00fdch fakt\u00far (aj zjednodu\u0161en\u00fdch fakt\u00far pr\u00edp. in\u00fdch dokladov) o dodan\u00ed tovarov alebo slu\u017eieb,\u00a0z ktor\u00fdch v tuzemsku vznikne platite\u013eovi dane povinnos\u0165 plati\u0165 da\u0148 a z ktor\u00fdch platite\u013eovi dane vznikne pr\u00e1vo na odpo\u010d\u00edtanie dane. \u00dadaje\u00a0o jednotliv\u00fdch transakci\u00e1ch sa uv\u00e1dzaj\u00fa v tabu\u013ek\u00e1ch A.1. a\u017e D.2.<\/p>\n<p>Do kontroln\u00e9ho v\u00fdkazu sa neuv\u00e1dzaj\u00fa tie poskytnut\u00e9 plnenia, ktor\u00e9 s\u00fa platitelia DPH povinn\u00ed\u00a0uv\u00e1dza\u0165 do <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/suhrnny-vykaz-ako-ho-podat-a-vyhnut-sa-chybam\/\">s\u00fahrnn\u00e9ho v\u00fdkazu<\/a> a \u00fadaje o vyvezen\u00fdch tovaroch do tret\u00edch \u0161t\u00e1tov. To znamen\u00e1, \u017ee nie v\u0161etky \u00fadaje, ktor\u00e9 m\u00e1 platite\u013e dane uveden\u00e9 v da\u0148ovom priznan\u00ed, bud\u00fa uveden\u00e9 aj v kontrolnom v\u00fdkaze.<\/p>\n<h3>\u010co sa uv\u00e1dza, neuv\u00e1dza v kontrolnom v\u00fdkaze:<\/h3>\n<p>1. Platite\u013eovi dane bol ukradnut\u00fd tovar, pri ktorom je platite\u013e dane\u00a0povinn\u00fd odvies\u0165 da\u0148 v zmysle \u00a7 53 ods. 5 z\u00e1kona o DPH. Uv\u00e1dza platite\u013e dane\u00a0kr\u00e1de\u017e tovaru do kontroln\u00e9ho v\u00fdkazu?<\/p>\n<p>Nie. V kontrolnom v\u00fdkaze\u00a0sa neuv\u00e1dza\u00a0kr\u00e1de\u017e tovaru.<\/p>\n<p>2. Uv\u00e1dza sa \u00fadaj o odpo\u010d\u00edtan\u00ed dane pri registr\u00e1cii pre DPH, resp. da\u0148 pri zru\u0161en\u00ed registr\u00e1cie do kontroln\u00e9ho v\u00fdkazu?<\/p>\n<p>Nie. V kontrolnom v\u00fdkaze\u00a0sa neuv\u00e1dza odpo\u010d\u00edtanie dane pri registr\u00e1cii pre DPH resp. da\u0148 pri zru\u0161en\u00ed registr\u00e1cie pre DPH.<\/p>\n<p>3. Kde sa v kontrolnom v\u00fdkaze\u00a0uv\u00e1dza odpo\u010d\u00edtanie dane pri dovoze tovaru?<\/p>\n<p>Dovoz tovaru sa neuv\u00e1dza v kontrolnom v\u00fdkaze.<\/p>\n<p>4. Uv\u00e1dza platite\u013e dane plnenia, ktor\u00e9 s\u00fa osloboden\u00e9 od dane pod\u013ea \u00a7 46, \u00a7 47 ods. 6 a \u00a7 48 ods. 8 z\u00e1kona o DPH v kontrolnom v\u00fdkaze?<\/p>\n<p>Nie. V kontrolnom v\u00fdkaze platite\u013e dane neuv\u00e1dza \u00fadaje o dodan\u00ed tovaru a slu\u017eby oslobodenej od dane s miestom dodania v tuzemsku.<\/p>\n<p>5. Platite\u013e dane prijal od obchodnej spolo\u010dnosti preddavok (z\u00e1lohu) na bud\u00facu dod\u00e1vku tovaru v tuzemsku. Na predmetn\u00fd preddavok vyhotovil fakt\u00faru, z ktorej odviedol da\u0148. Uv\u00e1dza platite\u013e dane v kontrolnom v\u00fdkaze aj fakt\u00faru na prijat\u00fa platbu pred dodan\u00edm tovaru?<\/p>\n<p>\u00c1no. V kontrolnom v\u00fdkaze sa uv\u00e1dzaj\u00fa aj \u00fadaje z fakt\u00far, vyhotoven\u00fdch\u00a0v nadv\u00e4znosti na vznik da\u0148ovej povinnosti pod\u013ea \u00a7 19 ods. 4 z\u00e1kona o DPH.<\/p>\n<h3>\u0160trukt\u00fara kontroln\u00e9ho v\u00fdkazu<\/h3>\n<h4><u>Platitelia DPH z vyhotoven\u00fdch dokladov uv\u00e1dzaj\u00fa<\/u>:<\/h4>\n<p><strong>v \u010dasti A.1.<\/strong>\u00a0\u2013 ktor\u00e1 obsahuje \u00fadaje z vyhotoven\u00fdch fakt\u00far s DPH\u00a0pre zdanite\u013en\u00e9 osoby alebo pre\u00a0pr\u00e1vnick\u00e9 osoby, ktor\u00e9 nie s\u00fa\u00a0zdanite\u013en\u00fdmi osobami, a taktie\u017e \u00fadaje z vyhotoven\u00fdch fakt\u00far s DPH.<\/p>\n<p><strong>v \u010dasti A.2. <\/strong>\u2013 ktor\u00e1 obsahuje \u00fadaje z vyhotoven\u00fdch fakt\u00far pre platite\u013eov za\u00a0dod\u00e1vky tovarov a slu\u017eieb uveden\u00fdch v \u00a7 69 ods. 12 p\u00edsm. f) a\u017e j) z\u00e1kona o DPH, pri ktor\u00fdch plat\u00ed da\u0148 odberate\u013e.<\/p>\n<p><strong>v \u010dasti C.1.<\/strong> \u2013\u00a0ktor\u00e1 obsahuje \u00fadaje z vydan\u00fdch opravn\u00fdch fakt\u00far (dobropisy a \u0165archopisy) k fakt\u00faram uveden\u00fdm v A.1, A.2 a \u00fadaje z opravn\u00e9ho dokladu, ktor\u00fd je platite\u013e dane (dod\u00e1vate\u013e) uplat\u0148uj\u00faci opravu z\u00e1kladu dane pri nevymo\u017eite\u013en\u00fdch poh\u013ead\u00e1vkach povinn\u00fd vyhotovi\u0165 pod\u013ea \u00a7 25a ods. 7 p\u00edsm. a) z\u00e1kona o DPH a \u00fadaje z opravn\u00e9ho dokladu, ktor\u00fd je platite\u013e dane (dod\u00e1vate\u013e) povinn\u00fd vyhotovi\u0165 pod\u013ea \u00a7 25a ods. 7 p\u00edsm. b) z\u00e1kona o DPH, ak po vyhotoven\u00ed opravn\u00e9ho dokladu prijal platbu<\/p>\n<p><strong>v \u010dasti D.1.<\/strong> \u2013 ktor\u00e1 obsahuje \u00fadaje\u00a0sum\u00e1rnej v\u00fd\u0161ke z dokladov z pokladnice e-kasa (vr\u00e1tane opr\u00e1v z\u00e1kladu dane) u platite\u013ea, ktor\u00fd je povinn\u00fd evidova\u0165 tr\u017eby v pokladnici e-kasa<\/p>\n<p><strong>v \u010dasti D.2.<\/strong> \u2013 ktor\u00e1 obsahuje \u00fadaje v sum\u00e1rnej v\u00fd\u0161ke z\u00a0ostatn\u00fdch vydan\u00fdch dokladov vr\u00e1tane opr\u00e1v z\u00e1kladu dane nezaraden\u00fdch v A.1., A.2.,\u00a0C.1., D.1.<\/p>\n<h4><u>Platitelia DPH z prijat\u00fdch\u00a0dokladov uv\u00e1dzaj\u00fa<\/u>:<\/h4>\n<p><strong>v \u010dasti B.1.<\/strong>\u00a0\u2013 ktor\u00e1 obsahuje \u00fadaje z prijat\u00fdch dokladov (resp. aj z intern\u00fdch dokladov) na dodan\u00e9 tovary a slu\u017eby\u00a0pri\u00a0ktor\u00fdch plat\u00ed da\u0148 odberate\u013e (\u201esamozdanenie\u201c),<\/p>\n<p><strong>v \u010dasti B.2.<\/strong> \u2013 ktor\u00e1 obsahuje \u00fadaje z prijat\u00fdch\u00a0fakt\u00far od \u201etuzemsk\u00fdch&#8220; platite\u013eov na dodan\u00e9 tovary a slu\u017eby, pri ktor\u00fdch si uplat\u0148uje odpo\u010det dane<\/p>\n<p><strong>v \u010dasti B.3.1. a v \u010dasti B.3.2. <\/strong>\u2013 ktor\u00e9 obsahuj\u00fa \u00fadaje z dokladov z pokladnice e-kasa, z dokladov vyhotoven\u00fdch tankovac\u00edm automatom, z dokladov za tovar alebo slu\u017ebu, ak cena vr\u00e1tane dane nie je viac ako 100 eur (napr. parkovacie l\u00edstky, cestovn\u00e9 l\u00edstky, doklad za elektronick\u00fa dia\u013eni\u010dn\u00fa zn\u00e1mku), pri ktor\u00fdch si platite\u013e dane uplat\u0148uje odpo\u010det dane.<\/p>\n<p><strong>v \u010dasti C.2.<\/strong> \u2013 ktor\u00e1 obsahuje \u00fadaje z prijat\u00fdch opravn\u00fdch fakt\u00far k fakt\u00faram uveden\u00fdm v B.1, B.2, B.3.1, B.3.2. a \u00fadaje z prijat\u00e9ho opravn\u00e9ho dokladu, ktor\u00fd je platite\u013e dane (dod\u00e1vate\u013e) povinn\u00fd vyhotovi\u0165 pod\u013ea \u00a7 25a ods. 7 p\u00edsm. a) z\u00e1kona o DPH a \u00fadaje z prijat\u00e9ho \u201edodato\u010dn\u00e9ho\u201c opravn\u00e9ho dokladu, ktor\u00fd je platite\u013e dane (dod\u00e1vate\u013e) povinn\u00fd vyhotovi\u0165 pod\u013ea \u00a7 25a ods. 7 p\u00edsm. b) z\u00e1kona o DPH, ak po oprave z\u00e1kladu dane prijal platbu<\/p>\n<h2>Riadny, opravn\u00fd a dodato\u010dn\u00fd kontroln\u00fd v\u00fdkaz<\/h2>\n<p>Kontroln\u00fd v\u00fdkaz m\u00f4\u017eete poda\u0165 ako:<\/p>\n<ul>\n<li><strong>Riadne kontroln\u00fd v\u00fdkaz<\/strong> pod\u00e1vate v rovnakom term\u00edne ako priznanie k dani z pridanej hodnoty, teda do 25. nasleduj\u00faceho mesiaca po uplynut\u00ed zda\u0148ovacieho obdobia.<\/li>\n<li><strong>Opravn\u00fd kontroln\u00fd v\u00fdkaz<\/strong> pod\u00e1vate v\u00a0rovnakej lehote (25. de\u0148 v mesiaci) ako riadne hl\u00e1senie, v pr\u00edpade, \u017ee ste zistili chyby.<\/li>\n<li><strong>Dodato\u010dn\u00fd kontroln\u00fd v\u00fdlaz<\/strong> pod\u00e1vate v momente, kedy ste zistili chyby alebo ste boli vyzvan\u00fd spr\u00e1vcom dane k oprave, ale u\u017e uplynula lehota pre podanie riadneho kontroln\u00e9ho hl\u00e1senia (25. de\u0148 v mesiaci).<\/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\": 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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\/12860\">\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>Ak\u00e9 hrozia pokuty, pokia\u013e kontroln\u00fd v\u00fdkaz nepod\u00e1te<\/h2>\n<p>V\u00fd\u0161ka pokuty za nepodanie, resp. neskor\u00e9 podanie kontroln\u00e9ho v\u00fdkazu DPH je ur\u010den\u00e1 v \u00a7 78a ods. 11 z\u00e1kona \u010d. 222\/2004 Z. z. o dani z pridanej hodnoty. Platite\u013eovi DPH hroz\u00ed pokuta do v\u00fd\u0161ky 10 000 eur za:<\/p>\n<ul>\n<li>nepodanie kontroln\u00e9ho v\u00fdkazu,<\/li>\n<li>neskor\u00e9 podanie kontroln\u00e9ho v\u00fdkazu,<\/li>\n<li>nespr\u00e1vne alebo ne\u00fapln\u00e9 \u00fadaje v kontrolnom v\u00fdkaze, alebo<\/li>\n<li>neodstr\u00e1nenie nedostatkov v kontrolnom v\u00fdkaze po v\u00fdzve da\u0148ov\u00e9ho \u00faradu.<\/li>\n<\/ul>\n<p>Ak d\u00f4jde k\u00a0opakovan\u00e9mu poru\u0161ovaniu povinnost\u00ed v\u00a0s\u00favislosti s\u00a0kontroln\u00fdm v\u00fdkazom DPH, da\u0148ov\u00fd \u00farad ulo\u017e\u00ed pokutu do v\u00fd\u0161ky 100\u00a0000 eur.<\/p>\n<h2>Naj\u010dastej\u0161ie chyby pri pod\u00e1van\u00ed kontroln\u00e9ho v\u00fdkazu<\/h2>\n<p>Naj\u010dastej\u0161ie podnikatelia ch\u00fdbaj\u00fa v t\u00fdchto pr\u00edpadoch:<\/p>\n<ul>\n<li>Uvedenie neexistuj\u00faceho alebo nespr\u00e1vneho I\u010c DPH odberate\u013ea alebo dod\u00e1vate\u013ea.<\/li>\n<li>Chybn\u00e9 uvedenie vlastn\u00e9ho I\u010c DPH namiesto I\u010c DPH dod\u00e1vate\u013ea alebo odberate\u013ea<\/li>\n<li>Chybn\u00fd z\u00e1klad DPH<\/li>\n<li>Chybn\u00fd odpo\u010det DPH<\/li>\n<li>Chybn\u00fd alebo nevyplnen\u00fd k\u00f3d tovaru<\/li>\n<\/ul>\n<p>Potrebujete podklady na vyplnenie kontroln\u00e9ho v\u00fdkazu? Z <a href=\"https:\/\/www.money.sk\/\">\u00fa\u010dtovn\u00e9ho softwaru Money S3 <\/a>alebo on-line faktura\u010dn\u00ed slu\u017eby <a href=\"https:\/\/www.idoklad.sk\/\">iDoklad<\/a> si \u013eahko stiahnete .xml s\u00fabor, ktor\u00fd n\u00e1sledne nahr\u00e1te na da\u0148ov\u00fd port\u00e1l a vypl\u0148ovanie formul\u00e1ra si tak v\u00fdrazne u\u013eah\u010d\u00edte.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pokia\u013e ste platitelia DPH, m\u00e1te povinnos\u0165 pravidelne pod\u00e1va\u0165 kontroln\u00fd v\u00fdkaz. Da\u0148ov\u00fd v\u00fdkaz, ktor\u00fd finan\u010dn\u00fdm \u00faradom sl\u00fa\u017ei ako n\u00e1stroj na odha\u013eovanie da\u0148ov\u00fdch podvodov. Pod\u00e1va sa elektronicky &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12861,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[15,8],"tags":[],"class_list":["post-12860","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-pridanej-hodnoty","category-dane"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12860","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=12860"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12860\/revisions"}],"predecessor-version":[{"id":12862,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12860\/revisions\/12862"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12861"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12860"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12860"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12860"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}