{"id":13615,"date":"2023-06-19T10:31:46","date_gmt":"2023-06-19T08:31:46","guid":{"rendered":"https:\/\/www.money.sk\/novinky-a-tipy\/?p=13615"},"modified":"2023-06-26T11:05:07","modified_gmt":"2023-06-26T09:05:07","slug":"danovo-uznatelne-a-neuznatelne-naklady-ako-si-legalne-znizit-zaklad-dane","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/danovo-uznatelne-a-neuznatelne-naklady-ako-si-legalne-znizit-zaklad-dane\/","title":{"rendered":"Da\u0148ovo uznate\u013en\u00e9 a neuznate\u013en\u00e9 n\u00e1klady: ako si leg\u00e1lne zn\u00ed\u017ei\u0165 z\u00e1klad dane?"},"content":{"rendered":"<p>\u010c\u00edm vy\u0161\u0161ie n\u00e1klady m\u00e1te, t\u00edm ni\u017e\u0161ia je va\u0161e<strong> da\u0148ov\u00e1 povinnos\u0165.<\/strong> Preto sa podnikatelia sna\u017eia do \u00fa\u010dtovn\u00edctva pred podan\u00edm da\u0148ov\u00e9ho priznania zahrn\u00fa\u0165 \u010do najviac n\u00e1kladov.<\/p>\n<h2>Ako ur\u010di\u0165 z\u00e1klad dane pr\u00e1vnick\u00fdch a fyzick\u00fdch os\u00f4b<\/h2>\n<h3>Z\u00e1klad dane pr\u00e1vnick\u00fdch os\u00f4b<\/h3>\n<p>Z\u00e1klad dane <strong>\u00a0pr\u00e1vnick\u00fdch os\u00f4b, ktor\u00e9 ved\u00fa \u00fa\u010dtovn\u00edctvo<\/strong>, spo\u010d\u00edtate nasledovne.<\/p>\n<p style=\"text-align: center;\">z\u00e1klad dane PO = v\u00fdnosy \u2013 n\u00e1klady<\/p>\n<p><strong>V\u00fdnosy<\/strong> predstavuj\u00fa pe\u0148a\u017en\u00e9 \u010diastky, ktor\u00e9 podnik z\u00edskal zo v\u0161etk\u00fdch svojich \u010dinnost\u00ed za ur\u010dit\u00e9 obdobie bez oh\u013eadu na to, \u010di do\u0161lo k ich \u00fahrade. Pr\u00edklad: tr\u017eba za predan\u00e9 slu\u017eby.<\/p>\n<p><strong>N\u00e1klady<\/strong> vyjadruj\u00fa spotrebu pr\u00e1ce a prostriedkov v peniazoch. Obvykle s\u00fa n\u00e1klady spojen\u00e9 so s\u00fa\u010dasn\u00fdm alebo bud\u00facim \u00fabytkom pe\u0148az\u00ed. Pr\u00edklad: oprava automobilu na fakt\u00faru.<\/p>\n<h3>Z\u00e1klad dane\u00a0 fyzick\u00fdch os\u00f4b<\/h3>\n<p><strong>Pri fyzick\u00fdch osob\u00e1ch (SZ\u010cO) je to obdobn\u00e9<\/strong>, ale miesto pojmov n\u00e1klady a v\u00fdnosy sa pou\u017e\u00edvaj\u00fa v\u00fddavky a\u00a0pr\u00edjmy.<\/p>\n<p style=\"text-align: center;\">z\u00e1klad dane FO = pr\u00edjmy \u2013 v\u00fddavky<\/p>\n<p><strong>Pr\u00edjmy<\/strong> s\u00fa pr\u00edrastky pe\u0148az\u00ed v hotovosti alebo na \u00fa\u010dtoch. Pr\u00edklad: odberate\u013e zaplat\u00ed fyzickej osobe za n\u00e1kup tovaru v hotovosti.<\/p>\n<p><strong>V\u00fddaje <\/strong>predstavuj\u00fa \u00fabytok pe\u0148az\u00ed v hotovosti alebo z bankov\u00e9ho \u00fa\u010dtu. Pr\u00edklad: n\u00e1kup stroja v hotovosti.<\/p>\n<p>Pravidla pre da\u0148ov\u00fa uznate\u013enos\u0165 n\u00e1kladov s\u00fa pre firmy a SZ\u010cO podobn\u00e9. Z toho d\u00f4vodu v \u010dl\u00e1nku<strong> pre zjednodu\u0161enie pou\u017e\u00edvame ozna\u010denie n\u00e1klady<\/strong>.<\/p>\n<h2>Da\u0148ov\u00e9 versus neda\u0148ov\u00e9 n\u00e1klady<\/h2>\n<p>Nie v\u0161etky n\u00e1klady si m\u00f4\u017eete automaticky od\u010d\u00edta\u0165 z dan\u00ed. Da\u0148ovo uznate\u013en\u00e9 n\u00e1klady musia splni\u0165 v\u0161etky nasleduj\u00face podmienky:<\/p>\n<ol>\n<li><strong>s\u00favislos\u0165 s ekonomickou \u010dinnos\u0165ou<\/strong> (n\u00e1klady priamo s\u00favisia s chodom firmy za \u00fa\u010delom dosiahnutia alebo udr\u017eania pr\u00edjmov),<\/li>\n<li><strong>preuk\u00e1zate\u013enos\u0165 <\/strong>(mus\u00edte by\u0165 schopn\u00fd preuk\u00e1za\u0165 komu a za \u010do ste zaplatili na z\u00e1klade <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/co-by-mala-obsahovat-faktura-zalezi-na-tom-ci-ste-platca-dph\/\">fakt\u00fary<\/a>, zmluvy \u010di in\u00e9ho dokladu),<\/li>\n<li><strong>evidencia <\/strong>(n\u00e1klad m\u00e1te zachyten\u00fd v \u00fa\u010dtovn\u00edctve \u010di da\u0148ov\u00e9 evidencii).<\/li>\n<\/ol>\n<p>Rovnako nesmie \u00eds\u0165 o n\u00e1klady, ktor\u00e9 <strong>z\u00e1kon v\u00fdslovne ozna\u010duje ako da\u0148ovo neuznate\u013en\u00e9 n\u00e1klady<\/strong>, aj ke\u010f inak spl\u0148uj\u00fa v\u0161etky podmienky. Sem patria napr. n\u00e1klady na reprezent\u00e1ciu (pohostenie partnerov), ni\u017e\u0161ie v \u010dl\u00e1nku si pre\u010d\u00edtate viac.<\/p>\n<p>Ak obchodn\u00fdch partnerov pozvete na ve\u010deru a drink do re\u0161taur\u00e1cie, zaplaten\u00e1 \u010diastka na doklade sa pova\u017euje za da\u0148ovo neuznate\u013en\u00fd n\u00e1klad.<\/p>\n<h2>Typick\u00e9 da\u0148ovo uznate\u013en\u00e9 n\u00e1klady<\/h2>\n<p>Do tejto skupiny patria najm\u00e4 <strong>be\u017en\u00e9 prev\u00e1dzkov\u00e9 v\u00fddavky\/n\u00e1klady<\/strong>, ako s\u00fa:<\/p>\n<ul>\n<li>n\u00e1kup materi\u00e1lu na v\u00fdrobu,<\/li>\n<li>n\u00e1kup tovaru,<\/li>\n<li>n\u00e1kup kancel\u00e1rskych a hygienick\u00fdch potrieb,<\/li>\n<li>mzdy,<\/li>\n<li>pren\u00e1jom priestorov na podnikanie,<\/li>\n<li>spotreba energie,<\/li>\n<li>n\u00e1klady na pracovn\u00fa cestu (doprava, ubytovanie),<\/li>\n<li>\u00fa\u010dtovn\u00e9, da\u0148ov\u00e9 a pr\u00e1vnick\u00e9 slu\u017eby.<\/li>\n<\/ul>\n<p>V\u0161eobecne plat\u00ed, \u017ee by ste si do \u00fa\u010dtovn\u00edctva \u010di <a href=\"https:\/\/www.money.sk\/vlastnosti\/jednoduche-uctovnictvo-s3\/\">da\u0148ovej evidencie<\/a> mali <strong>zahrn\u00fa\u0165 iba tie n\u00e1klady, ktor\u00e9 si obh\u00e1jite pred spr\u00e1vcom dane<\/strong> \u2013 tzn. preuk\u00e1\u017eete ich s\u00favislos\u0165 s ekonomickou \u010dinnost\u00ed.<\/p>\n<p><strong>Pr\u00edklad<\/strong>: Ak pred\u00e1vate pr\u00edrodn\u00fa kozmetiku na internete, \u0165a\u017eko si do svojho \u00fa\u010dtovn\u00edctva zarad\u00edte treb\u00e1rs traktor, iba ak by ste si kozmetiku sami vyr\u00e1bali a traktor pou\u017e\u00edvali k zebru ingredienci\u00ed (napr. byliniek) do kozmetick\u00fdch pr\u00edpravkov.<\/p>\n<h2>\u010eal\u0161ie da\u0148ovo (ne)uznate\u013en\u00e9 n\u00e1klady<\/h2>\n<p>Nasleduj\u00face n\u00e1klady s\u00fa uznate\u013en\u00e9 iba pri splnen\u00ed stanoven\u00fdch podmienok. Niektor\u00e9 z nich m\u00f4\u017eete uplatni\u0165 ako n\u00e1klady<strong> v\u00a0plnej v\u00fd\u0161ke a in\u00e9 iba \u010diasto\u010dne<\/strong>.<\/p>\n<h3>Reklamn\u00e9 a propaga\u010dn\u00e9 predmety<\/h3>\n<p>Per\u00e1, ceruzky, hrn\u010deky, kalkula\u010dky, kalend\u00e1re, tri\u010dk\u00e1, d\u00e1\u017edniky a podobn\u00e9 reklamn\u00ed predmety. Do n\u00e1kladov si je m\u00f4\u017eete da\u0165 v pr\u00edpade, \u017ee:<\/p>\n<ul>\n<li>ich <strong>hodnota nepresiahne 17 EUR\/kus<\/strong>,<\/li>\n<\/ul>\n<p><strong>Pr\u00edklad:<\/strong> Pokia\u013e \u00a0si nech\u00e1te vyhotovi\u0165 tri\u010dko, ktor\u00e9 bude st\u00e1\u0165 20 EUR, \u010diastku si zo z\u00e1kladu dane odpo\u010d\u00edta\u0165 nem\u00f4\u017eete, a to ani \u010diasto\u010dne.<\/p>\n<p>Z\u00e1kon ned\u00e1va povinnos\u0165 ozna\u010di\u0165 reklamn\u00fd predmet logom spolo\u010dnosti.<\/p>\n<p><strong>Reklamn\u00fdm predmetom s\u00fa aj<\/strong><\/p>\n<ul>\n<li><strong>tabakov\u00e9 v\u00fdrobky\u00a0<\/strong>(do sumy nepresahuj\u00facej 17 eur za jeden v\u00fdrobok),\u00a0<strong>ale iba u\u00a0da\u0148ovn\u00edka, u\u00a0ktor\u00e9ho je v\u00fdroba tabakov\u00fdch v\u00fdrobkov hlavn\u00fdm predmetom \u010dinnosti,<\/strong><\/li>\n<li><strong>v\u00edno\u00a0<\/strong>(do sumy nepresahuj\u00facej 17 eur za jeden predmet),<strong>\u00a0\u00a0najviac v\u0161ak vo v\u00fd\u0161ke 5 % z\u00a0vyk\u00e1zan\u00e9ho z\u00e1kladu dane da\u0148ovn\u00edka<\/strong>\u00a0za pr\u00edslu\u0161n\u00e9 zda\u0148ovacie obdobie, okrem da\u0148ovn\u00edka, u\u00a0ktor\u00e9ho je v\u00fdroba v\u00edna hlavn\u00fdm predmetom \u010dinnosti; u\u00a0da\u0148ovn\u00edka, u\u00a0ktor\u00e9ho je v\u00fdroba v\u00edna hlavn\u00fdm predmetom jeho \u010dinnosti sa pova\u017euje\u00a0poskytnutie v\u00edna z vlastnej produkcie ako reklamn\u00e9ho predmetu za da\u0148ov\u00fd v\u00fddavok v\u00a0neobmedzenej\u00a0v\u00fd\u0161ke, pri\u010dom podmienka reklamn\u00e9ho predmetu\u00a0neprevy\u0161uj\u00faceho sumu 17 eur mus\u00ed by\u0165 dodr\u017ean\u00e1,<\/li>\n<li><strong>ostatn\u00e9 alkoholick\u00e9 n\u00e1poje z vlastnej produkcie\u00a0<\/strong>(okrem v\u00edna)<strong>, ale iba u\u00a0da\u0148ovn\u00edka, u\u00a0ktor\u00e9ho je v\u00fdroba alkoholick\u00fdch n\u00e1pojov hlavn\u00fdm predmetom \u010dinnosti<\/strong>, ak ide o\u00a0predmety nepresahuj\u00face sumu 17 eur.<\/li>\n<\/ul>\n<h3>Nealkoholick\u00e9 n\u00e1poje na pracovisku<\/h3>\n<p>Zistenie pitn\u00e9ho re\u017eimu zamestnancom na pracovisku v podobe <strong>oby\u010dajnej pitnej vody sa<\/strong> pova\u017euje za plne da\u0148ovo uznate\u013en\u00fd n\u00e1klad, av\u0161ak v\u017edy treba posudzova\u0165, v\u00a0ak\u00fdch podmienkach zamestnanci pracuj\u00fa. Ak maj\u00fa zamestnanci v\u00a0kancel\u00e1rskych priestoroch pr\u00edstup k\u00a0pitnej vode z\u00a0vodovodu a\u00a0zamestn\u00e1vate\u013e im poskytuje aj k\u00e1vu, \u010daj a\u00a0\u010fal\u0161ie n\u00e1poje, bude zlo\u017eitej\u0161ie preuk\u00e1za\u0165 opodstatnenos\u0165 t\u00fdchto n\u00e1kladov pred spr\u00e1vcom dane.<\/p>\n<p>Pokia\u013e zamestnanci pracuj\u00fa v\u00a0s\u0165a\u017een\u00fdch podmienkach, zabezpe\u010denie balenej vody alebo vhodn\u00e9ho n\u00e1poja na zabezpe\u010denie pitn\u00e9ho re\u017eimu bude opodstatnen\u00e9 a\u00a0da\u0148ovo uznate\u013en\u00e9.<\/p>\n<h3>Pracovn\u00ed odevy a ochrann\u00e9 pom\u00f4cky<\/h3>\n<p>Za uplatnite\u013en\u00e9 n\u00e1klady sa pova\u017euj\u00fa pracovn\u00e9 odevy, ktor\u00e9 sl\u00fa\u017eia <strong>v\u00fdhradne pre pracovn\u00e9 \u00fa\u010dely<\/strong>. V\u0161eobecne sem patria kuch\u00e1rske rondony, pl\u00e1\u0161te a mont\u00e9rky.<\/p>\n<p>Probl\u00e9m by mohol v\u0161ak nasta\u0165 pri <strong>spolo\u010densk\u00fdch odevoch<\/strong>, ktor\u00e9 sa daj\u00fa vyu\u017ei\u0165 aj mimo pr\u00e1cu. Za da\u0148ovo uznate\u013en\u00e9 v\u00fddaje sa pova\u017euj\u00fa len tak\u00e9 odevy, ktor\u00e9 s\u00fa vidite\u013ene ozna\u010den\u00e9 osobn\u00fdm logom alebo logom spolo\u010dnosti.<\/p>\n<p>Zatia\u013e \u010do advok\u00e1ti, da\u0148ov\u00ed poradcovia, obchodn\u00edci alebo bankov\u00ed \u00faradn\u00edci si do da\u0148ovo uznate\u013en\u00fdch n\u00e1kladov zahrn\u00fa sako, drobn\u00fd elektrik\u00e1r \u010di in\u0161talat\u00e9r bude iba \u0165a\u017eko finan\u010dn\u00e9mu \u00faradu vysvet\u013eova\u0165, na\u010do sako v\u00a0pr\u00e1ci potrebuje.<\/p>\n<p><strong>Ochrann\u00e9 prostriedky <\/strong>s\u00fa taktie\u017e da\u0148ovo uznate\u013en\u00fdm n\u00e1kladom. Ich poskytnutie a pou\u017e\u00edvanie z\u00e1le\u017e\u00ed na povahe \u010dinnosti.<\/p>\n<p><strong>Pr\u00edklad: <\/strong>Vo zv\u00e1ra\u010dskej v\u00fdrobe zamestnanci vyu\u017eij\u00fa zv\u00e1ra\u010dsk\u00fa kuklu, v hlu\u010dnom prostred\u00ed ochrann\u00e9 sl\u00fachadl\u00e1 a\u00a0pod. V s\u00favislosti s ochoren\u00edm covid-19 ide napr.. o zabezpe\u010denie r\u00fa\u0161ok a respir\u00e1torov na pracovisku, dezinfekcie a \u010fal\u0161\u00edch ochrann\u00fdch pom\u00f4cok.<\/p>\n<p>Nesmieme zabudn\u00fa\u0165 ani na <strong>pravideln\u00fa \u00fadr\u017ebu a \u010distenie odevov <\/strong>\u2013 oboje je da\u0148ovo uznate\u013en\u00fdm n\u00e1kladom. Pri kontrole z finan\u010dn\u00e9ho \u00faradu urob\u00edte najlep\u0161ie, ke\u010f si pomoc\u00ed vn\u00fatropodnikov\u00e9ho predpisu definujete intervaly pre \u00fadr\u017ebu a \u010distenie odevov \u010di ochrann\u00fdch pom\u00f4cok.<\/p>\n<h3>Manka a \u0161kody<\/h3>\n<p>Ak zist\u00edte, \u017ee m\u00e1te <strong>v pokladni alebo na sklade manko<\/strong> a predp\u00ed\u0161te ho k n\u00e1hrade zodpovedn\u00e9mu zamestnancovi, ide o da\u0148ovo uznate\u013en\u00fd n\u00e1klad do v\u00fd\u0161ky predp\u00edsanej n\u00e1hrady.<\/p>\n<p>Za da\u0148ovo uznate\u013en\u00e9 polo\u017eky sa pova\u017euj\u00fa:<\/p>\n<ul>\n<li><strong>\u0161kody v d\u00f4sledku \u017eiveln\u00fdch pohr\u00f4m<\/strong><\/li>\n<li><strong>\u0161kody sp\u00f4soben\u00e9 nezn\u00e1mym p\u00e1chate\u013eom <\/strong>(v tomto pr\u00edpade potrebujete z\u00edska\u0165 potvrdenie od pol\u00edcie, ktor\u00e1 pr\u00edpad pre\u0161etr\u00ed).<\/li>\n<\/ul>\n<h3>Pokuty, pen\u00e1le a \u00faroky z ome\u0161kania<\/h3>\n<p>Pre spr\u00e1vne pos\u00fadenie da\u0148ovej uznate\u013enosti najsk\u00f4r odl\u00ed\u0161te, \u010di ide o sankcie plyn\u00face z dodavatelsko-odberatelsk\u00fdch fakt\u00far, alebo od <strong>verejn\u00fdch in\u0161tit\u00faci\u00ed<\/strong>.<\/p>\n<p>Ak<strong> me\u0161k\u00e1te s platbou fakt\u00fary od dod\u00e1vate\u013ea<\/strong> a nedodr\u017e\u00edte podmienky stanoven\u00e9 v\u00a0zmluve, vzniknut\u00e9 sankcie patria medzi da\u0148ovo uznate\u013en\u00e9 n\u00e1klady.<\/p>\n<p>Sankcie, ktor\u00e9 v\u00e1m vymeria \u00a0da\u0148ov\u00fd \u00farad, spr\u00e1va soci\u00e1lneho zabezpe\u010denia, zdravotn\u00e1 pois\u0165ov\u0148a alebo pol\u00edcia, s\u00fa za ka\u017ed\u00fdch okolnost\u00ed <strong>da\u0148ovo neuznate\u013en\u00fdmi n\u00e1kladmi<\/strong>.<\/p>\n<h2>Ktor\u00e9 n\u00e1klady s\u00fa da\u0148ovo neuznate\u013en\u00e9<\/h2>\n<p>Z\u00e1kon o\u00a0dani z\u00a0pr\u00edjmov \u010d. 595\/2003 Z. z. v \u00a719 ur\u010duje, ktor\u00e1 n\u00e1klady\/v\u00fddavky s\u00fa da\u0148ovo uznate\u013en\u00e9 a\u00a0za ak\u00fdch okolnost\u00ed. \u0160peci\u00e1lne v \u00a719 ods. 19 ur\u010duje da\u0148ovo uznate\u013en\u00e9 v\u00fddavky\/n\u00e1klady\u00a0 a\u017e po zaplaten\u00ed. Tieto ustanovenia sa neust\u00e1le menia a\u00a0je potrebn\u00e9 ka\u017ed\u00e9 zda\u0148ovacie obdobie skontrolova\u0165 aktu\u00e1lne zmeny.<\/p>\n<h3>N\u00e1klady na reprezent\u00e1ciu<\/h3>\n<p>Ako sme u\u017e uviedli \u2013 patr\u00ed sem v\u0161etko pohostenie pre <strong>obchodn\u00fdch partnerov<\/strong>. A\u017e u\u017e ide o ra\u0148ajky, obed, ve\u010deru, poh\u00e1r v\u00edna alebo zaistenie ob\u010derstvenia pre zamestnancov, s\u00fa tieto n\u00e1klady <strong>v\u017edy da\u0148ovo ne\u00fa\u010dinn\u00e9 v\u00a0plnej v\u00fd\u0161ke<\/strong>.<\/p>\n<p>Podnikatelia \u010dasto rie\u0161ia, ako je to s da\u0148ovou uznate\u013enos\u0165ou <strong>viano\u010dn\u00fdch ve\u010dierkov alebo teambuildingov\u00fdch firemn\u00fdch akc\u00edi<\/strong>. Ak je s\u00fa\u010das\u0165ou danej akcie aj pracovn\u00e1 \u010das\u0165, ktor\u00e1 zahr\u0148uje napr. \u0161kolenie zamestnancov alebo prezent\u00e1ciu produktov firmy, potom je v\u00e4\u010d\u0161ina n\u00e1kladov spojen\u00fdch s udalos\u0165ou da\u0148ovo uznate\u013en\u00e1. Ide napr\u00edklad o:<\/p>\n<ul>\n<li><strong>pren\u00e1jom priestorov<\/strong> na \u0161kolenie \u010di biznis sch\u00f4dzke,<\/li>\n<li><strong>cestovn\u00e9 n\u00e1klady na dopravu a ubytovanie<\/strong> zamestnancov na t\u00fato akciu,<\/li>\n<li><strong>odmena lektorovi<\/strong> (pri \u0161kolen\u00ed alebo predn\u00e1\u0161ke).<\/li>\n<\/ul>\n<h3>Poskytnutie daru<\/h3>\n<p>Poskytnutie daru je v\u017edy da\u0148ovo neuznate\u013en\u00fdm n\u00e1kladom. Av\u0161ak, v\u00a0pr\u00edpade \u017ee pr\u00e1vnick\u00e1 osoba daruje dar pod\u013ea \u00a750 z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmov do term\u00ednu na podanie da\u0148ov\u00e9ho priznania aspo\u0148 vo v\u00fd\u0161ke 0,5% z\u00a0da\u0148ovej povinnosti, m\u00f4\u017ee asignova\u0165 2% dane, nie iba 1%.<\/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\/13615\">\r\n\r\n    <div>\r\n        <div class=\"fheader\">\r\n            <h3>\r\n                U\u013eah\u010dite si pr\u00e1cu v\u010faka na\u0161im \u00fa\u010dtovn\u00fdm a da\u0148ov\u00fdm novink\u00e1m            <\/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 aj aktu\u00e1lne dianie zo sveta Money 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=\"T1\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13615\">\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>N\u00e1klady na obstarania hmotn\u00e9ho a nehmotn\u00e9ho majetku<\/h2>\n<p>Obstaran\u00fd majetok nevstupuje jednorazovo do da\u0148ovo uznate\u013en\u00fdch n\u00e1kladov, ale premieta sa do nich postupne <strong>prostredn\u00edctvom odpisov<\/strong>.<\/p>\n<p><strong>V\u00fdnimkou je drobn\u00fd majetok<\/strong>, ktor\u00fd podnikate\u013e vyu\u017e\u00edva viac ne\u017e jeden rok, ale jeho cena neprevy\u0161uje \u010diastku 1\u00a0700 \u20ac. Da\u0148ov\u00fdm n\u00e1kladom s\u00fa v tomto pr\u00edpade:<\/p>\n<ul>\n<li><a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/co-su-danove-a-uctovne-odpisy-majetku-a-ako-na-ich-vypocet\/\"><strong>\u00fa\u010dtovn\u00e9 odpisy majetku<\/strong><\/a>,<\/li>\n<li>alebo jednorazov\u00e9 n\u00e1klady pri<strong> za\u00fa\u010dtovan\u00ed majetku rovno do spotreby<\/strong>.<\/li>\n<\/ul>\n<p>Toto si upravuje podnikate\u013e\/firma vo vn\u00fatropodnikovej smernici.<\/p>\n<p>Pokia\u013e ide o<strong> technick\u00e9 zhodnotenie majetku<\/strong>, ktor\u00e9 v s\u00fa\u010dte za zda\u0148ovacie obdobie\u00a0 neprekro\u010d\u00ed limit 1\u00a0700\u20ac, je mo\u017en\u00e9 ho uplatni\u0165 jednorazovo ako da\u0148ovo \u00fa\u010dinn\u00fd n\u00e1klad.<\/p>\n<h2>Pom\u00f4cka pri \u00fa\u010dtovan\u00ed \u2013 \u00fa\u010dty da\u0148ovo neuznate\u013en\u00fdch n\u00e1kladov<\/h2>\n<p>Na z\u00e1ver v\u00e1m prin\u00e1\u0161ame zoznam \u00fa\u010dtov, ktor\u00e9 z da\u0148ov\u00e9ho z\u00e1kladu m\u00f4\u017eete pri zastavovan\u00ed da\u0148ov\u00e9ho priznania<strong> vyl\u00fa\u010di\u0165<\/strong>, preto\u017ee ide vo v\u0161eobecnosti o da\u0148ovo neuznate\u013en\u00e9 n\u00e1klady:<\/p>\n<ul>\n<li>513 \u2013 N\u00e1klady na reprezent\u00e1ciu<\/li>\n<li>525 \u2013 Ostatn\u00e9 soci\u00e1lne poistenie<\/li>\n<li>528 \u2013 Ostatn\u00e9 soci\u00e1lne n\u00e1klady<\/li>\n<li>543 \u2013 Dary<\/li>\n<li>545 \u2013 Ostatn\u00e9 pokuty a\u00a0pen\u00e1le<\/li>\n<li>546 &#8211;\u00a0 Odpis poh\u013ead\u00e1vky<\/li>\n<li>547 \u2013 Tvorba a\u00a0z\u00fa\u010dtovanie opravn\u00fdch polo\u017eiek k poh\u013ead\u00e1vkam<\/li>\n<li>557 &#8211; Z\u00fa\u010dtovanie opr\u00e1vky k opravnej polo\u017eke k nadobudnut\u00e9mu majetku<\/li>\n<li>582 \u2013 \u0160kody<\/li>\n<\/ul>\n<h2>Term\u00edn pre podanie da\u0148ov\u00e9ho priznania k dani z pr\u00edjmov<\/h2>\n<p>Da\u0148ov\u00e9 priznanie k\u00a0dani z\u00a0pr\u00edjmov sa pod\u00e1va do troch mesiacov po skon\u010den\u00ed zda\u0148ovacieho obdobia, spravidla do 31.3. nasleduj\u00faceho roka, pokia\u013e nem\u00e1 firma zaveden\u00fd in\u00fd hospod\u00e1rsky rok ne\u017e kalend\u00e1rny.<\/p>\n<p>Pokia\u013e fyzick\u00e1 alebo pr\u00e1vnick\u00e1 osoba z\u00a0ak\u00fdchko\u013evek d\u00f4vodov nechce poda\u0165 da\u0148ov\u00e9 priznanie do 31.3., m\u00f4\u017ee <a href=\"https:\/\/www.financnasprava.sk\/sk\/elektronicke-sluzby\/verejne-sluzby\/katalog-danovych-a-colnych\/katalog-formularov\" target=\"_blank\" rel=\"noopener\"><strong>jednoduch\u00fdm ozn\u00e1men\u00edm<\/strong><\/a>, ktor\u00e9 n\u00e1jde na port\u00e1ly <a href=\"https:\/\/www.financnasprava.sk\/sk\/titulna-stranka\" target=\"_blank\" rel=\"noopener\">www.financnasprava.sk<\/a> <strong>poda\u0165 odklad podania da\u0148ov\u00e9ho priznania<\/strong>, a\u00a0to a\u017e o\u00a0tri mesiace nesk\u00f4r, \u010di\u017ee do 30.6. Ak m\u00e1 pr\u00edjmy zo zahrani\u010dia, m\u00f4\u017ee odklad podania urobi\u0165 a\u017e o\u00a0\u0161es\u0165 mesiacov nesk\u00f4r, tzn. do 30.9.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u010c\u00edm vy\u0161\u0161ie n\u00e1klady m\u00e1te, t\u00edm ni\u017e\u0161ia je va\u0161e da\u0148ov\u00e1 povinnos\u0165. Preto sa podnikatelia sna\u017eia do \u00fa\u010dtovn\u00edctva pred podan\u00edm da\u0148ov\u00e9ho priznania zahrn\u00fa\u0165 \u010do najviac n\u00e1kladov. Ako &#8230;<\/p>\n","protected":false},"author":2,"featured_media":13616,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[35,6],"tags":[348,470,450],"class_list":["post-13615","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podvojne-uctovnictvo","category-uctovnictvo","tag-dan-z-prijmov-fyzickych-osob","tag-dan-z-prijmov-pravnickych-osob","tag-dph-dan-z-pridanej-hodnoty"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13615","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=13615"}],"version-history":[{"count":4,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13615\/revisions"}],"predecessor-version":[{"id":13620,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13615\/revisions\/13620"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/13616"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=13615"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=13615"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=13615"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}