{"id":14024,"date":"2023-09-15T08:00:00","date_gmt":"2023-09-15T06:00:00","guid":{"rendered":"https:\/\/www.money.sk\/novinky-a-tipy\/?p=14024"},"modified":"2023-09-13T15:45:20","modified_gmt":"2023-09-13T13:45:20","slug":"optimalizacia-danovych-vydavkov-3-sposoby-ako-uplatnovat-vydavky-na-pohonne-latky-v-podnikani","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/optimalizacia-danovych-vydavkov-3-sposoby-ako-uplatnovat-vydavky-na-pohonne-latky-v-podnikani\/","title":{"rendered":"Optimaliz\u00e1cia da\u0148ov\u00fdch v\u00fddavkov: 3 sp\u00f4soby ako uplat\u0148ova\u0165 v\u00fddavky na pohonn\u00e9 l\u00e1tky v podnikan\u00ed"},"content":{"rendered":"<h2>Tri mo\u017enosti uplat\u0148ovania v\u00fddavkov na spotrebovan\u00e9 pohonn\u00e9 l\u00e1tky<\/h2>\n<p><strong>Mo\u017enosti uplat\u0148ovania da\u0148ov\u00fdch v\u00fddavkov na spotrebovan\u00e9 pohonn\u00e9 l\u00e1tky<\/strong> s\u00fa uveden\u00e9 v \u00a7 19 ods. 2 p\u00edsm. l) z\u00e1kona \u010d. 595\/2003 Z. z. o dani z pr\u00edjmov v znen\u00ed neskor\u0161\u00edch predpisov (\u010falej len \u201ez\u00e1kon o dani z pr\u00edjmov\u201c). Pod\u013ea tohto ustanovenia m\u00e1 da\u0148ovn\u00edk na v\u00fdber tieto tri mo\u017enosti uplat\u0148ovania v\u00fddavkov na spotrebovan\u00e9 pohonn\u00e9 l\u00e1tky:<\/p>\n<ul>\n<li>pod\u013ea cien platn\u00fdch v \u010dase ich n\u00e1kupu prepo\u010d\u00edtan\u00e9 ur\u010den\u00fdm sp\u00f4sobom,<\/li>\n<li>na z\u00e1klade pr\u00edstrojov satelitn\u00e9ho syst\u00e9mu sledovania prev\u00e1dzky vozidla,<\/li>\n<li>vo forme pau\u0161\u00e1lnych v\u00fddavkov z ich celkov\u00e9ho n\u00e1kupu.<\/li>\n<\/ul>\n<p>V\u0161etky tri sp\u00f4soby uplat\u0148ovania v\u00fddavkov na spotrebovan\u00e9 pohonn\u00e9 l\u00e1tky s\u00fa si rovnocenn\u00e9 a da\u0148ovn\u00edk ich m\u00f4\u017ee pou\u017ei\u0165 pri vlastnom, prenajatom, vypo\u017ei\u010danom motorovom vozidle, ako aj pri motorovom vozidle obstaranom formou finan\u010dn\u00e9ho pren\u00e1jmu. Je potrebn\u00e9 v\u0161ak zd\u00f4razni\u0165, \u017ee pri ka\u017edom sp\u00f4sobe uplat\u0148ovania v\u00fddavkov na spotrebovan\u00e9 pohonn\u00e9 l\u00e1tky je da\u0148ovn\u00edk povinn\u00fd <strong>preuk\u00e1za\u0165 n\u00e1kup pohonn\u00fdch l\u00e1tok dokladom<\/strong>. V pr\u00edpade, \u017ee m\u00e1 da\u0148ovn\u00edk nieko\u013eko motorov\u00fdch vozidiel, m\u00f4\u017ee sa pri ka\u017edom z nich rozhodn\u00fa\u0165 pou\u017ei\u0165 in\u00fd sp\u00f4sob uplat\u0148ovania v\u00fddavkov na spotrebovan\u00e9 pohonn\u00e9 l\u00e1tky pod\u013ea toho, ktor\u00fd je pre neho v\u00fdhodnej\u0161\u00ed.<\/p>\n<p><strong><em>Pozn\u00e1mka:<\/em><\/strong><em> Inform\u00e1cie uveden\u00e9 v tomto \u010dl\u00e1nku o v\u00fddavkoch na spotrebovan\u00e9 pohonn\u00e9 l\u00e1tky sa nevz\u0165ahuj\u00fa na uplat\u0148ovanie t\u00fdchto v\u00fddavkov SZ\u010cO, ktor\u00e1 na pracovnej ceste pou\u017eije vlastn\u00e9 motorov\u00e9 vozidlo nezahrnut\u00e9 do obchodn\u00e9ho majetku. V tomto pr\u00edpade je postup o nie\u010do odli\u0161n\u00fd.<\/em><\/p>\n<h2>V\u00fddavky na PHL prepo\u010d\u00edtan\u00e9 pod\u013ea cien platn\u00fdch v \u010dase ich n\u00e1kupu<\/h2>\n<p>Pri tomto sp\u00f4sobe preukazovania v\u00fddavkov na spotrebovan\u00e9 pohonn\u00e9 l\u00e1tky sa vych\u00e1dza z cien platn\u00fdch v \u010dase ich n\u00e1kupu, ktor\u00e9 sa <strong>prepo\u010d\u00edtaj\u00fa pod\u013ea spotreby uvedenej v osved\u010den\u00ed o evidencii<\/strong> alebo v technickom preukaze alebo ak sa v t\u00fdchto dokladoch spotreba neuv\u00e1dza, vych\u00e1dza sa z dopl\u0148uj\u00facich \u00fadajov v\u00fdrobcu alebo predajcu, pri\u010dom tak\u00e1to spotreba sa zvy\u0161uje e\u0161te o 20 %. Pri tomto sp\u00f4sobe preukazovania v\u00fddavkov na spotrebovan\u00e9 pohonn\u00e9 l\u00e1tky, ako vypl\u00fdva z jeho princ\u00edpu, je da\u0148ovn\u00edk <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/kniha-jazd-zadarmo-ako-na-nu-v-uctovnom-programe-aj-v-exceli\/\"><strong>povinn\u00fd vies\u0165 evidenciu j\u00e1zd<\/strong><\/a>.<\/p>\n<p><strong><em>Pr\u00edklad:<\/em><\/strong><em> V mesiaci m\u00e1j pre\u0161lo motorov\u00e9 vozidlo na podnikate\u013esk\u00e9 \u00fa\u010dely 800 km. Na tento \u00fa\u010del bolo nak\u00fapen\u00fdch 25 litrov benz\u00ednu za cenu 1,580 eura za liter a 30 litrov benz\u00ednu za cenu 1,605 eura za liter, \u010do je spolu 55 litrov za cenu 87,65 eura. V osved\u010den\u00ed o evidencii m\u00e1 uveden\u00fa spotrebu 6,1 litra na 100 km. Najsk\u00f4r sa vypo\u010d\u00edta spotreba zv\u00fd\u0161en\u00e1 o 20 %, \u010do je 7,32 litra na 100 km. Z nej sa potom vypo\u010d\u00edta mno\u017estvo spotrebovan\u00fdch pohonn\u00fdch l\u00e1tok takto: 7,32 litra \/ 100 km x 800 km = 58,56 litra. N\u00e1sledne vypo\u010d\u00edtame hodnotu spotrebovan\u00fdch pohonn\u00fdch l\u00e1tok takto: 58,56 litra x (87,65 eura \/ 55 litrov) = 93,32 eura. Da\u0148ovn\u00edk si napriek tomu m\u00f4\u017ee zahrn\u00fa\u0165 do da\u0148ov\u00fdch v\u00fddavkov za mesiac m\u00e1j n\u00e1klady na spotrebovan\u00e9 pohonn\u00e9 l\u00e1tky 87,65 eura, \u010do je maxim\u00e1lna preuk\u00e1zate\u013ene vynalo\u017een\u00e1 suma t\u00fdchto n\u00e1kladov na z\u00e1klade dokladov.<\/em><\/p>\n<p>Ak sa <strong>spotreba uveden\u00e1 v osved\u010den\u00ed o evidencii alebo v technickom preukaze nezhoduje<\/strong> so skuto\u010dnou spotrebou pohonn\u00fdch l\u00e1tok alebo sa v t\u00fdchto dokladoch neuv\u00e1dza, z\u00e1kon o dani z pr\u00edjmov umo\u017e\u0148uje vych\u00e1dza\u0165 aj zo spotreby preuk\u00e1zanej dokladom vydan\u00fdm osobou, ktorej bola udelen\u00e1 autoriz\u00e1cia pod\u013ea \u00a7 31 z\u00e1kona \u010d. 157\/2018 Z. z. o metrol\u00f3gii v znen\u00ed neskor\u0161\u00edch predpisov. V rovnakej situ\u00e1cii, ak ide o <strong>n\u00e1kladn\u00e9 automobily a pracovn\u00e9 mechanizmy<\/strong>, m\u00f4\u017ee da\u0148ovn\u00edk vych\u00e1dza\u0165 z preuk\u00e1zanej spotreby vr\u00e1tane spotreby uvedenej v internej smernici, ktor\u00e1 preuk\u00e1zate\u013en\u00fdm sp\u00f4sobom ur\u010duje a od\u00f4vod\u0148uje u da\u0148ovn\u00edka sp\u00f4sob v\u00fdpo\u010dtu spotreby pohonn\u00fdch l\u00e1tok. Ak sa vyu\u017eije niektor\u00ed z t\u00fdchto postupov, tak sa u\u017e spotreba nezvy\u0161uje o spom\u00ednan\u00fdch 20 %.<\/p>\n<h2>V\u00fddavky na PHL na z\u00e1klade pr\u00edstrojov satelitn\u00e9ho syst\u00e9mu sledovania vozidla<\/h2>\n<p>\u010eal\u0161ia mo\u017enos\u0165 je preukazovanie v\u00fddavkov na spotrebovan\u00e9 pohonn\u00e9 l\u00e1tky na z\u00e1klade dokladov o n\u00e1kupe pohonn\u00fdch l\u00e1tok najviac do v\u00fd\u0161ky vyk\u00e1zanej z pr\u00edstrojov satelitn\u00e9ho syst\u00e9mu sledovania prev\u00e1dzky vozidiel (GPS). Ak je vozidlo vybaven\u00e9 satelitn\u00fdm syst\u00e9mom sledovania jeho prev\u00e1dzky, tak toto zariadenie mus\u00ed vies\u0165 automaticky evidenciu j\u00e1zd a zaznamen\u00e1va\u0165 aj spotrebu pohonn\u00fdch l\u00e1tok. S pou\u017eit\u00edm inform\u00e1ci\u00ed z dokladov o n\u00e1kupe pohonn\u00fdch l\u00e1tok s\u00fa da\u0148ov\u00fdm v\u00fddavkom pri tomto sp\u00f4sobe <strong>v\u00fddavky na spotrebovan\u00e9 pohonn\u00e9 l\u00e1tky najviac do v\u00fd\u0161ky vyk\u00e1zanej z GPS<\/strong> pr\u00edstrojov sledovania prev\u00e1dzky vozidiel.<\/p>\n<p>Pokro\u010dilej\u0161ie syst\u00e9my, do ktor\u00fdch je mo\u017en\u00e9 zaznamen\u00e1va\u0165 aj \u00fadaje o n\u00e1kupe pohonn\u00fdch l\u00e1tok, m\u00f4\u017eu u\u017e automaticky <strong>vypo\u010d\u00edtava\u0165 aj da\u0148ov\u00e9 v\u00fddavky pri jednotliv\u00fdch jazd\u00e1ch<\/strong> na podnikate\u013esk\u00e9 \u00fa\u010dely. V pr\u00edpade tejto mo\u017enosti preukazovania v\u00fddavkov na spotrebovan\u00e9 pohonn\u00e9 l\u00e1tky sa preto spotreba nijako neprepo\u010d\u00edtava a m\u00f4\u017ee by\u0165 preto aj omnoho vy\u0161\u0161ia ako \u201epapierov\u00e1\u201c.<\/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\/14024\">\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\/14024\">\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>V\u00fddavky na PHL vo forme pau\u0161\u00e1lnych v\u00fddavkov z ich celkov\u00e9ho n\u00e1kupu<\/h2>\n<p>Posledn\u00e1 mo\u017enos\u0165 preukazovania v\u00fddavkov na spotrebovan\u00e9 pohonn\u00e9 l\u00e1tky je zalo\u017een\u00e1 na <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/pausalne-vydavky-verzus-uctovnictvo-co-sa-oplati-viac\/\">pau\u0161\u00e1lnych v\u00fddavkoch<\/a>. Da\u0148ov\u00fdm v\u00fddavkom s\u00fa v\u00fddavky na spotrebovan\u00e9 pohonn\u00e9 l\u00e1tky do v\u00fd\u0161ky<strong> 80 % z celkov\u00e9ho preuk\u00e1zate\u013en\u00e9ho n\u00e1kupu pohonn\u00fdch l\u00e1tok<\/strong> za pr\u00edslu\u0161n\u00e9 zda\u0148ovacie obdobie primeran\u00e9ho po\u010dtu najazden\u00fdch kilometrov pod\u013ea stavu tachometra na za\u010diatku a na konci pr\u00edslu\u0161n\u00e9ho zda\u0148ovacieho obdobia pre ka\u017ed\u00e9 motorov\u00e9 vozidlo samostatne.<\/p>\n<p>Pri uplat\u0148ovan\u00ed pau\u0161\u00e1lnych v\u00fddavkov na spotrebovan\u00e9 pohonn\u00e9 l\u00e1tky nie je potrebn\u00e9 vies\u0165 knihu j\u00e1zd a prepo\u010d\u00edtava\u0165 spotrebu pod\u013ea osved\u010denia o evidencii alebo technick\u00e9ho preukazu. Povinnos\u0165ou da\u0148ovn\u00edka je <strong>preuk\u00e1za\u0165 stav tachometra vozidla na za\u010diatku a na konci<\/strong> pr\u00edslu\u0161n\u00e9ho zda\u0148ovacieho obdobia, ale aj n\u00e1kup pohonn\u00fdch l\u00e1tok dokladmi o ich n\u00e1kupe.<\/p>\n<p><strong>TIP:<\/strong> V r\u00e1mci <a href=\"https:\/\/www.money.sk\/\">\u00fa\u010dtovn\u00e9ho programu Money S3<\/a> m\u00f4\u017eete \u013eahko a pohodlne vies\u0165 knihu j\u00e1zd. <a href=\"https:\/\/www.money.sk\/vlastnosti\/kniha-jazd-s3\/\">Modul Kniha j\u00e1zd<\/a> si m\u00f4\u017eete vysk\u00fa\u0161a\u0165 v demo verzii.<\/p>\n<p><strong><em>Pr\u00edklad:<\/em><\/strong><em> Da\u0148ovn\u00edk si uplat\u0148uje zda\u0148ovacie obdobie kalend\u00e1rny rok. K 1. janu\u00e1ru bol stav tachometra vozidla 124 387 km a k 31. decembru 134 387 km. To znamen\u00e1, \u017ee motorov\u00e9 vozidlo pre\u0161lo v roku 10 000 km. Z dokladov o n\u00e1kupe pohonn\u00fdch l\u00e1tok vypl\u00fdva, \u017ee za cel\u00fd kalend\u00e1rny rok da\u0148ovn\u00edk natankoval 650 litrov pohonn\u00fdch l\u00e1tok v celkovej cene 1 099,80 eura. Vzh\u013eadom na to, \u017ee toto motorov\u00e9 vozidlo m\u00e1 v osved\u010den\u00ed o evidencii uveden\u00fa kombinovan\u00fa spotrebu 6,1 litra na 100 km, je mo\u017en\u00e9 n\u00e1kup 650 litrov pohonn\u00fdch l\u00e1tok na 10 000 km (z \u010doho vych\u00e1dza priemern\u00e1 spotreba 6,5 litra na 100 km) za cel\u00fd kalend\u00e1rny rok pova\u017eova\u0165 za primeran\u00fd. Da\u0148ov\u00fdm v\u00fddavkom v\u0161ak pri tomto sp\u00f4sobe preukazovania v\u00fddavkov na spotrebovan\u00e9 pohonn\u00e9 l\u00e1tky bude len suma 879,84 eura (80 % z 1 099,80 eura) a zvy\u0161n\u00fdch 219,96 eura bude neda\u0148ov\u00fdm v\u00fddavkom.<\/em><\/p>\n<h2>V\u00fddavky na spotrebovan\u00fa elektrick\u00fa energiu pri elektromobiloch<\/h2>\n<p>V posledn\u00fdch rokoch sa \u010doraz \u010dastej\u0161ie na na\u0161ich cest\u00e1ch objavuj\u00fa aj motorov\u00e9 vozidl\u00e1, ktor\u00fdch jedin\u00fdm zdrojom energie je elektrick\u00e1 energia \u2013 elektromobily. Ak sa pou\u017e\u00edvaj\u00fa na dosiahnutie, zabezpe\u010denie alebo udr\u017eanie zdanite\u013en\u00fdch pr\u00edjmov, je mo\u017en\u00e9 aj pri nich uplat\u0148ova\u0165 da\u0148ov\u00e9 v\u00fddavky. Z\u00e1kon o dani z pr\u00edjmov nijak\u00fdm \u0161peci\u00e1lnym sp\u00f4sobom zahr\u0148ovanie v\u00fddavkov na spotrebovan\u00fa elektrick\u00fa energiu <strong>v elektromobiloch do da\u0148ov\u00fdch v\u00fddavkov neupravuje<\/strong>.<\/p>\n<p>Pri elektromobiloch je v s\u00favislosti s v\u00fddavkami na spotrebovan\u00fa elektrick\u00fa energiu preto vhodn\u00e9 postupova\u0165 primerane ako pri be\u017en\u00fdch motorov\u00fdch vozidl\u00e1ch, teda je mo\u017en\u00e9 si vybra\u0165 jeden z vy\u0161\u0161ie pop\u00edsan\u00fdch <strong>sp\u00f4sobov preukazovania v\u00fddavkov na spotrebovan\u00e9 pohonn\u00e9 l\u00e1tky<\/strong>. Na tento \u00fa\u010del je v\u0161ak pri elektromobile niekedy problematick\u00fdm ur\u010denie spotreby elektrickej energie a ceny elektrickej energie. K t\u00fdmto \u00fadajom je mo\u017en\u00e9 sa dopracova\u0165 r\u00f4znym sp\u00f4sobom.<\/p>\n<p>Pri nab\u00edjan\u00ed elektromobilu <strong>v nab\u00edjacej stanici<\/strong> dostane z\u00e1kazn\u00edk doklad, v ktorom je uveden\u00e9 mno\u017estvo zak\u00fapenej elektrickej energie a aj \u00fadaj o jej cene. Pri nab\u00edjan\u00ed elektromobilu v dom\u00e1cich podmienkach (z klasickej z\u00e1str\u010dky) to m\u00f4\u017ee by\u0165 zlo\u017eitej\u0161ie. Pri ur\u010den\u00ed mno\u017estva elektrickej energie je mo\u017en\u00e9 vych\u00e1dza\u0165 z doplnkov\u00fdch \u00fadajov samotn\u00e9ho elektromobilu, nab\u00edja\u010dky alebo mera\u010da spotreby elektrickej energie. \u010co sa t\u00fdka ceny pri nab\u00edjan\u00ed v <strong>dom\u00e1cich podmienkach<\/strong>, v\u00fdchodiskom je fakt\u00fara za elektrick\u00fa energiu alebo zmluva o dod\u00e1vke elektrickej energie, z ktorej je mo\u017en\u00e9 ur\u010di\u0165 cenu za 1 kWh odobratej elektrickej energie. Pozor v\u0161ak na to, aby sa v\u00fddavky na elektrick\u00fa energiu v tak\u00fdchto pr\u00edpadoch neobjavili v da\u0148ov\u00fdch v\u00fddavkoch dvakr\u00e1t \u2013 prv\u00fd raz ako v\u0161eobecn\u00e9 v\u00fddavky na elektrick\u00fa energie a druh\u00fd raz ako v\u00fddavky v s\u00favislosti s prev\u00e1dzkou elektromobilu.<\/p>\n<p><strong>Spotreba elektromobilov<\/strong> b\u00fdva uveden\u00e1 v osved\u010den\u00ed o evidencii ako \u00fadaj Wh\/km. Ak to tak nie je, tak by da\u0148ovn\u00edk mal na jej ur\u010denie vych\u00e1dza\u0165 v ide\u00e1lnom pr\u00edpade z mera\u010da spotreby elektrickej energie zabudovan\u00e9ho priamo v elektromobile, ktor\u00fd zis\u0165uje presn\u00fd odber elektrickej energie napr\u00edklad ako priemer na 100 km. Ak tak\u00fdmto \u00fadajom elektromobil nedisponuje, tak je potrebn\u00e9 vykona\u0165 vlastn\u00e9 meranie, za \u00fa\u010delom ktor\u00e9ho si da\u0148ovn\u00edk mus\u00ed vies\u0165 evidenciu j\u00e1zd a z \u00fadajov o mno\u017estve nabitej elektrickej energie a prejdenej vzdialenosti vypo\u010d\u00edta\u0165 priemern\u00fa spotrebu elektrickej energie na 100 km. Tento postup by mal by\u0165 spracovan\u00fd aj v internej smernici.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tri mo\u017enosti uplat\u0148ovania v\u00fddavkov na spotrebovan\u00e9 pohonn\u00e9 l\u00e1tky Mo\u017enosti uplat\u0148ovania da\u0148ov\u00fdch v\u00fddavkov na spotrebovan\u00e9 pohonn\u00e9 l\u00e1tky s\u00fa uveden\u00e9 v \u00a7 19 ods. 2 p\u00edsm. l) &#8230;<\/p>\n","protected":false},"author":30,"featured_media":14025,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[16,8],"tags":[634,380,689],"class_list":["post-14024","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmov-pravnickej-osoby","category-dane","tag-automobil","tag-dan-z-prijmov","tag-vyber"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14024","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\/30"}],"replies":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=14024"}],"version-history":[{"count":7,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14024\/revisions"}],"predecessor-version":[{"id":14033,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14024\/revisions\/14033"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/14025"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=14024"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=14024"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=14024"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}