{"id":12932,"date":"2023-06-19T13:37:31","date_gmt":"2023-06-19T11:37:31","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/prenesena-danova-povinnost-alebo-reverse-charge-povinnost-ktoru-nemozno-ignorovat\/"},"modified":"2023-06-26T11:05:05","modified_gmt":"2023-06-26T09:05:05","slug":"prenesena-danova-povinnost-alebo-reverse-charge-povinnost-ktoru-nemozno-ignorovat","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/prenesena-danova-povinnost-alebo-reverse-charge-povinnost-ktoru-nemozno-ignorovat\/","title":{"rendered":"Prenesen\u00e1 da\u0148ov\u00e1 povinnos\u0165 alebo reverse charge: Povinnos\u0165, ktor\u00fa nemo\u017eno ignorova\u0165"},"content":{"rendered":"<h2>\u010co je prenesen\u00e1 da\u0148ov\u00e1 povinnos\u0165 &#8211; reverse charge<\/h2>\n<p>Anglicky je to <strong>reverse charge. <\/strong>Ide o prenesenie da\u0148ovej povinnosti z dod\u00e1vate\u013ea na toho, kto nakupuje tovar alebo slu\u017eby. DPH teda <strong>plat\u00ed odberate\u013e<\/strong>.<\/p>\n<h2>DPH odv\u00e1dza a\u017e kone\u010dn\u00fd predajca<\/h2>\n<p>\u0160tandardne odv\u00e1dza DPH firma, ktor\u00e1 pred\u00e1va tovar alebo poskytuje slu\u017ebu. V re\u017eime prenesenia da\u0148ovej povinnosti v\u0161ak DPH neodv\u00e1dza ani da\u0148 neinkasuje. <strong>Odvod DPH sa t\u00fdka a\u017e podnikate\u013ea na konci re\u0165azca<\/strong>.<\/p>\n<p>Pri vystavovan\u00ed fakt\u00fary s\u00a0prenosom da\u0148ovej povinnosti dod\u00e1vate\u013e vystav\u00ed fakt\u00faru bez dane z pridanej hodnoty a pr\u00edjemcovi vznik\u00e1 povinnos\u0165 da\u0148 prizna\u0165 a odvies\u0165. Ak je odberate\u013e platite\u013eom DPH vznik\u00e1 pr\u00e1vo na n\u00e1rok na odpo\u010det dane.<\/p>\n<p><strong>TIP<\/strong>: Pokia\u013e pl\u00e1nujete vyu\u017ei\u0165 re\u017eimu prenesenej da\u0148ovej povinnosti a zauj\u00edma v\u00e1s, ako \u00fa\u010dtova\u0165 fakt\u00fary, sk\u00faste si to <a href=\"https:\/\/www.money.sk\/cennik-s3\/vyskusat-money-s3\/\">zdarma v programe Money S3<\/a>. Vyu\u017eite funkciu <a href=\"https:\/\/www.money.sk\/navod\/tuzemsky-reverse-charge\/\">Reverse Charge<\/a>.<\/p>\n<h2>Kedy mus\u00edte pou\u017ei\u0165 mechanizmus samozdanenia<\/h2>\n<p>V\u00a0praxi sa stret\u00e1vame s\u00a0t\u00fdmito situ\u00e1ciami, kedy sa uplat\u0148uje re\u017eim samozdanenia:<\/p>\n<ul>\n<li>tuzemsk\u00e9 samozdanenie<\/li>\n<li>prenesenie da\u0148ovej povinnosti pri n\u00e1kupe tovaru zo zahrani\u010dia<\/li>\n<li>prenesenie da\u0148ovej povinnosti pri prijat\u00ed slu\u017eby zo zahrani\u010dia<\/li>\n<\/ul>\n<h3>Tuzemsk\u00e9 samozdanenie<\/h3>\n<p>Prenesenie da\u0148ovej povinnosti v\u00a0tuzemsku upravuje \u00a7 69 ods. 12 z\u00e1kona o\u00a0DPH.\u00a0 Platite\u013e, ktor\u00fd je pr\u00edjemcom plnenia od in\u00e9ho platite\u013ea, je povinn\u00fd plati\u0165 da\u0148 vz\u0165ahuj\u00facu sa na:<\/p>\n<ul>\n<li>dodanie kovov\u00e9ho odpadu a\u00a0kovov\u00e9ho \u0161rotu v\u00a0tuzemsku,<\/li>\n<li>prevod emisn\u00fdch kv\u00f3t sklen\u00edkov\u00fdch plynov pod\u013ea osobitn\u00e9ho predpisu v\u00a0tuzemsku,<\/li>\n<li>dodanie nehnute\u013enosti alebo jej \u010dasti v\u00a0tuzemsku, ktor\u00fa sa dod\u00e1vate\u013e rozhodol zdani\u0165 pod\u013ea \u00a7 38 ods. 8,<\/li>\n<li>dodanie nehnute\u013enosti alebo jej \u010dasti v\u00a0tuzemsku, ktor\u00e1 bola predan\u00e1 dl\u017enou osobou uznanou s\u00fadom alebo in\u00fdm \u0161t\u00e1tnym org\u00e1nom v\u00a0konan\u00ed o\u00a0n\u00fatenom predaji,<\/li>\n<li>dodanie tovaru, ktor\u00fd je predmetom z\u00e1ruky zabezpe\u010duj\u00facej poh\u013ead\u00e1vku verite\u013ea, pri v\u00fdkone pr\u00e1va z\u00a0tejto z\u00e1ruky, pri zabezpe\u010dovacom prevode pr\u00e1va je pr\u00edjemcom plnenia platite\u013e, ktor\u00e9ho poh\u013ead\u00e1vka bola zabezpe\u010den\u00e1, a\u00a0platite\u013e, ktor\u00fd nadobudol predmet z\u00e1ruky,<\/li>\n<li>dodanie tovarov patriacich do kapitol 10 a\u00a012 Spolo\u010dn\u00e9ho coln\u00e9ho sadzobn\u00edka, ktor\u00e9 nie s\u00fa be\u017ene ur\u010den\u00e9 v\u00a0nezmenenom stave na kone\u010dn\u00fa spotrebu okrem dodania tovarov, pri ktorom je vyhotoven\u00e1 zjednodu\u0161en\u00e1 fakt\u00fara pod\u013ea \u00a7 74 ods. 3 p\u00edsm. a) alebo p\u00edsm. b) (napr. doklad vyhotoven\u00fd registra\u010dnou pokladnicou) \u2013 napr\u00edklad obilniny, s\u00f3jov\u00e9 b\u00f4by, lie\u010div\u00e9 rastliny a\u00a0pod.,<\/li>\n<li>dodanie tovarov patriacich do kapitoly 72 Spolo\u010dn\u00e9ho coln\u00e9ho sadzobn\u00edka a\u00a0do polo\u017eiek 7301, 7308 a\u00a07314 Spolo\u010dn\u00e9ho coln\u00e9ho sadzobn\u00edka, in\u00fdch ako uveden\u00fdch v\u00a0p\u00edsmene a) okrem dodania tovarov, pri ktorom je vyhotoven\u00e1 zjednodu\u0161en\u00e1 fakt\u00fara pod\u013ea \u00a7 74 ods. 3 p\u00edsm. a) alebo p\u00edsm. b) (napr. doklad vyhotoven\u00fd registra\u010dnou pokladnicou) \u2013 napr\u00edklad \u017eelezo, oce\u013e a\u00a0pod.,<\/li>\n<li>dodanie mobiln\u00fdch telef\u00f3nov, ktor\u00e9 s\u00fa vyroben\u00e9 alebo prisp\u00f4soben\u00e9 na pou\u017eitie v\u00a0spojen\u00ed licencovanou sie\u0165ou a\u00a0funguj\u00fa na stanoven\u00fdch frekvenci\u00e1ch bez oh\u013eadu na to, \u010di maj\u00fa alebo nemaj\u00fa in\u00e9 vyu\u017eitie, ak z\u00e1klad dane vo fakt\u00fare za dodanie mobiln\u00fdch telef\u00f3nov je 5\u00a0000 \u20ac a\u00a0viac,<\/li>\n<li>dodanie integrovan\u00fdch obvodov, ak s\u00fa mikroprocesory a\u00a0centr\u00e1lne spracovate\u013esk\u00e9 jednotky, v\u00a0stave pred zabudovan\u00edm do v\u00fdrobkov pre kone\u010dn\u00e9ho spotrebite\u013ea, ak z\u00e1klad dane vo fakt\u00fare za dodanie integrovan\u00fdch obvodov je 5\u00a0000 \u20ac a\u00a0viac,<\/li>\n<li>dodanie stavebn\u00fdch pr\u00e1c vr\u00e1tane dodania stavby alebo jej \u010dasti pod\u013ea \u00a7 8 ods. 1 p\u00edsm. b), ktor\u00e9 patria do sekcie F osobitn\u00e9ho predpisu (t. j. \u0161tatistick\u00e1 klasifik\u00e1cia produktov pod\u013ea \u010dinnost\u00ed CPA) a\u00a0dodanie tovaru s\u00a0in\u0161tal\u00e1ciou alebo mont\u00e1\u017eou, ak in\u0161tal\u00e1cia alebo mont\u00e1\u017e patr\u00ed do sekcie F osobitn\u00e9ho predpisu (t. j. \u0161tatistick\u00e1 klasifik\u00e1cia produktov pod\u013ea \u010dinnost\u00ed CPA).<\/li>\n<\/ul>\n<p>TIP: Pozrite sa na n\u00e1vod, ako na <a href=\"https:\/\/www.money.sk\/navod\/tuzemsky-reverse-charge\/\">tuzemsk\u00e9 samozdanenie v \u00fa\u010dtovnej programe Money S3<\/a>.<\/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                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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\/12932\">\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\/12932\">\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<h3>Samozdanenie pri prijat\u00ed slu\u017eby zo zahrani\u010dia<\/h3>\n<p>Ak ide <strong>o\u00a0obchodn\u00fd vz\u0165ah medzi dvoma zdanite\u013en\u00fdmi osobami<\/strong> \u2013 spravidla podnikate\u013emi, je potrebn\u00e9 <strong>pri prijat\u00ed slu\u017eby zo zahrani\u010dia uplatni\u0165 samozdanenie. <\/strong>Pri spr\u00e1vnom ur\u010den\u00ed, \u010di je potrebn\u00e9 alebo nie je potrebn\u00e9 uplatni\u0165 samozdanenie je d\u00f4le\u017eit\u00e9 aj spr\u00e1vne ur\u010di\u0165 miesto dodania slu\u017eby, o\u00a0\u010dom hovor\u00ed \u00a715 ods.1 a\u00a0ods.2. V\u00fdnimky z\u00a0pravidiel s\u00fa uveden\u00e9 v \u00a716. V\u00a0pr\u00edpade, \u017ee pr\u00edjemcom slu\u017eby je podnikate\u013e \u2013 neplatite\u013e DPH, je potrebn\u00e9, aby sa tento registroval na DPH pod\u013ea \u00a77a a\u00a0DPH odviedol.<\/p>\n<h3>Samozdanenie pri nadobudnut\u00ed tovaru zo zahrani\u010dia \u2013 \u010dlensk\u00e9ho \u0161t\u00e1tu EU<\/h3>\n<p>Ak dod\u00e1vate\u013e z\u00a0in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu<strong> (platite\u013e DPH registrovan\u00fd v\u00a0inom \u010dlenskom \u0161t\u00e1te) dod\u00e1va tovar na \u00fazemie SR<\/strong>, z\u00a0titulu prenosu da\u0148ovej povinnosti (<a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/oslobodenie-od-dph-pri-dodani-tovaru-do-ineho-clenskeho-statu\/\">oslobodenia od dane<\/a>) na odberate\u013ea v\u00a0SR,<strong> mus\u00ed ma\u0165 inform\u00e1ciu, \u010di ide o\u00a0platite\u013ea alebo neplatite\u013ea DPH.<\/strong><\/p>\n<p>Nadobudnut\u00edm tovaru v\u00a0tuzemsku z\u00a0in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu sa rozumie pod\u013ea \u00a7 11 z\u00e1kona o\u00a0 <strong>nadobudnutie pr\u00e1va naklada\u0165 ako vlastn\u00edk<\/strong> s\u00a0hnute\u013en\u00fdm hmotn\u00fdm majetkom odoslan\u00fdm alebo prepraven\u00fdm nadob\u00fadate\u013eovi dod\u00e1vate\u013eom alebo nadob\u00fadate\u013eom alebo na ich \u00fa\u010det do tuzemska z\u00a0in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu.<\/p>\n<p>V\u00a0pr\u00edpade, ak je dod\u00e1vate\u013e z\u00a0in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu (napr. z\u00a0Po\u013eska) registrovan\u00fd v\u00a0inom \u010dlenskom \u0161t\u00e1te pre DPH a\u00a0slovensk\u00fd odberate\u013e mu ozn\u00e1mil svoje I\u010c DPH, <strong>dod\u00e1vate\u013e vyfakturuje dodan\u00fd tovar na \u00fazemie SR\u00a0 bez DPH<\/strong>. N\u00e1sledne slovensk\u00fd odberate\u013e (platite\u013e DPH) tento tovar samozdan\u00ed a\u00a0odvedie da\u0148 v\u00a0da\u0148ovom priznan\u00ed k\u00a0DPH.\u00a0 Platite\u013e si m\u00f4\u017ee z\u00e1rove\u0148 odveden\u00fa DPH odpo\u010d\u00edta\u0165 v\u00a0da\u0148ovom priznan\u00ed.<\/p>\n<p>Ak slovensk\u00fd odberate\u013e nie je platite\u013eom DPH, zahrani\u010dn\u00fd dod\u00e1vate\u013e mu <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/co-by-mala-obsahovat-faktura-zalezi-na-tom-ci-ste-platca-dph\/\">vystav\u00ed fakt\u00faru<\/a> z\u00a0DPH.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u010co je prenesen\u00e1 da\u0148ov\u00e1 povinnos\u0165 &#8211; reverse charge Anglicky je to reverse charge. Ide o prenesenie da\u0148ovej povinnosti z dod\u00e1vate\u013ea na toho, kto nakupuje tovar &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12933,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[8,13],"tags":[395,148,405],"class_list":["post-12932","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dane","category-spravne-dane","tag-dph","tag-reverse-charge","tag-samozdanenie"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12932","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=12932"}],"version-history":[{"count":6,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12932\/revisions"}],"predecessor-version":[{"id":13632,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12932\/revisions\/13632"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12933"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12932"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12932"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12932"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}