{"id":12889,"date":"2023-06-19T13:25:52","date_gmt":"2023-06-19T11:25:52","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/zakon-o-dph-co-by-ste-mali-vediet-o-jeho-obsahu\/"},"modified":"2023-06-26T11:04:59","modified_gmt":"2023-06-26T09:04:59","slug":"zakon-o-dph-co-by-ste-mali-vediet-o-jeho-obsahu","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/zakon-o-dph-co-by-ste-mali-vediet-o-jeho-obsahu\/","title":{"rendered":"Z\u00e1kon o DPH: \u010co by ste mali vedie\u0165 o jeho obsahu"},"content":{"rendered":"<h2>\u010co obsahuje z\u00e1kon o DPH<\/h2>\n<p>O z\u00e1kon o DPH by ste sa mali zauj\u00edma\u0165 najm\u00e4\u00a0 vtedy, ak za\u010dnete podnika\u0165 a\u00a0prij\u00edma\u0165 slu\u017eby alebo nadob\u00fada\u0165 tovar zo zahrani\u010dia, aj ke\u010f m\u00e1te z\u00e1kazn\u00edkov iba na Slovensku. Podnikatelia, spolo\u010dnosti aj \u017eivnostn\u00edci, a\u00a0aj in\u00e9 pr\u00e1vnick\u00e9 osoby, ktor\u00e9 vykon\u00e1vaj\u00fa ekonomick\u00fa \u010dinnos\u0165 s\u00fa pova\u017eovan\u00e9 za <strong>zdanite\u013en\u00e9 osoby<\/strong>, ktor\u00e9 maj\u00fa ist\u00e9 povinnosti v\u00a0s\u00favislosti k\u00a0DPH.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>Ozna\u010denie \u010dasti z\u00e1kona<\/strong><\/td>\n<td><strong>N\u00e1zov<\/strong><\/td>\n<td><strong>\u010co sa dozviete<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u00a71 -\u00a73<\/td>\n<td>Z\u00e1kladn\u00e9 ustanovenie<\/td>\n<td>\u010co je predmetom dane a\u00a0definovanie zdanite\u013enej osoby<\/td>\n<\/tr>\n<tr>\n<td>\u00a74 &#8211; \u00a77a<\/td>\n<td>Registra\u010dn\u00e1 povinnos\u0165<\/td>\n<td>Kedy je povinn\u00e9 registrova\u0165 sa na DPH, v\u00fd\u0161ka obratu, registr\u00e1cia pri prijat\u00ed slu\u017eby alebo prijatia tovaru zo zahrani\u010dia, registr\u00e1cia zahrani\u010dnej osoby<\/td>\n<\/tr>\n<tr>\n<td>\u00a78 &#8211; \u00a712<\/td>\n<td>Zdanite\u013en\u00e9 obchody<\/td>\n<td>Dodanie tovaru, dodanie slu\u017eby, nadobudnutie tovaru v\u00a0tuzemsku z\u00a0in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu, dovoz tovaru<\/td>\n<\/tr>\n<tr>\n<td>\u00a713 &#8211; \u00a714<\/td>\n<td>Miesto zdanite\u013en\u00e9ho obchodu<\/td>\n<td>Ur\u010denie miesto dodania tovaru a\u00a0pri dodan\u00ed tovaru na dia\u013eku<\/td>\n<\/tr>\n<tr>\n<td>\u00a715 &#8211; \u00a718<\/td>\n<td>Miesto dodania slu\u017eby<\/td>\n<td>Ur\u010denie miesta dodania slu\u017eby a\u00a0miesto nadobudnutia tovaru z\u00a0in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu a\u00a0miesto dovozu tovaru<\/td>\n<\/tr>\n<tr>\n<td>\u00a719 &#8211; \u00a721<\/td>\n<td>Da\u0148ov\u00e1 povinnos\u0165<\/td>\n<td>Definovanie da\u0148ovej povinnosti<\/td>\n<\/tr>\n<tr>\n<td>\u00a722 &#8211; \u00a727<\/td>\n<td>Z\u00e1klad dane a\u00a0sadzba dane<\/td>\n<td>Definovanie z\u00e1kladu dane a\u00a0sadzby dane<\/td>\n<\/tr>\n<tr>\n<td>\u00a728 &#8211; \u00a748e<\/td>\n<td>Oslobodenie od dane<\/td>\n<td>Ak\u00e9 \u010dinnosti s\u00fa osloboden\u00e9 od dane<\/td>\n<\/tr>\n<tr>\n<td>\u00a749 &#8211; \u00a764<\/td>\n<td>Odpo\u010d\u00edtanie dane<\/td>\n<td>Kedy m\u00e1 platite\u013e DPH pr\u00e1vo na odpo\u010d\u00edtanie dane, a\u00a0kedy je mo\u017en\u00e9 \u017eiada\u0165 o\u00a0vr\u00e1tenie dane<\/td>\n<\/tr>\n<tr>\n<td>\u00a764a &#8211; \u00a769<\/td>\n<td>Osobitn\u00e9 \u00fapravy uplat\u0148ovania dane<\/td>\n<td>Vymenovan\u00e9 podnikate\u013esk\u00e9 \u010dinnosti, ktor\u00e9 uplat\u0148uj\u00fa osobitn\u00fa \u00fapravu uplat\u0148ovania dane<\/td>\n<\/tr>\n<tr>\n<td>\u00a770 &#8211; \u00a780<\/td>\n<td>Povinnosti os\u00f4b povinn\u00fdch plati\u0165 da\u0148<\/td>\n<td>Definovanie ako vies\u0165 z\u00e1znamy, \u010do je fakt\u00fara, uchov\u00e1vanie fakt\u00far, zda\u0148ovacie obdobie, da\u00a7ov\u00e9 priznanie, kontroln\u00fd v\u00fdkaz, s\u00fahrnn\u00fd v\u00fdkaz<\/td>\n<\/tr>\n<tr>\n<td>\u00a781 &#8211; \u00a784<\/td>\n<td>Zru\u0161enie registr\u00e1cie<\/td>\n<td>Kedy je mo\u017en\u00e9 zru\u0161i\u0165 registr\u00e1ciu na DPH<\/td>\n<\/tr>\n<tr>\n<td>\u00a785 &#8211; \u00a788<\/td>\n<td>Prechodn\u00e9 a\u00a0z\u00e1vere\u010dn\u00e9 ustanovenie<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2004-235#cast1-hlava3\" target=\"_blank\" rel=\"noopener\">Pr\u00edlohy<\/a><\/td>\n<td><\/td>\n<td>Doplnenie a\u00a0\u0161pecifik\u00e1cia jednotliv\u00fdch paragrafov \u2013 definovanie \u010dinnost\u00ed a\u00a0tovarov so zn\u00ed\u017eenou sadzbou DPH a\u00a0pod.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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\/12889\">\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\/12889\">\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","protected":false},"excerpt":{"rendered":"<p>\u010co obsahuje z\u00e1kon o DPH O z\u00e1kon o DPH by ste sa mali zauj\u00edma\u0165 najm\u00e4\u00a0 vtedy, ak za\u010dnete podnika\u0165 a\u00a0prij\u00edma\u0165 slu\u017eby alebo nadob\u00fada\u0165 tovar zo &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12890,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[35,6],"tags":[395,357],"class_list":["post-12889","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podvojne-uctovnictvo","category-uctovnictvo","tag-dph","tag-uctovnictvo"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12889","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=12889"}],"version-history":[{"count":6,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12889\/revisions"}],"predecessor-version":[{"id":13625,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12889\/revisions\/13625"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12890"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12889"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12889"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12889"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}