{"id":14080,"date":"2023-10-17T08:00:00","date_gmt":"2023-10-17T06:00:00","guid":{"rendered":"https:\/\/www.money.sk\/novinky-a-tipy\/?p=14080"},"modified":"2023-10-16T14:18:55","modified_gmt":"2023-10-16T12:18:55","slug":"index-danovej-spolahlivosti-ako-overit-spolahlivost-obchodneho-partnera-a-na-co-si-dat-este-pozor","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/index-danovej-spolahlivosti-ako-overit-spolahlivost-obchodneho-partnera-a-na-co-si-dat-este-pozor\/","title":{"rendered":"Index da\u0148ovej spo\u013eahlivosti: Ako overi\u0165 spo\u013eahlivos\u0165 obchodn\u00e9ho partnera a na \u010do si da\u0165 e\u0161te pozor"},"content":{"rendered":"<h2>Index da\u0148ovej spo\u013eahlivosti<\/h2>\n<p>Index da\u0148ovej spo\u013eahlivosti je proklientskym n\u00e1strojom finan\u010dnej spr\u00e1vy. Jeho cie\u013eom je posilni\u0165 dobrovo\u013en\u00e9 plnenie da\u0148ov\u00fdch povinnost\u00ed a z\u00e1rove\u0148 odmeni\u0165 da\u0148ov\u00e9 subjekty za ich zodpovedn\u00e9 plnenie si povinnost\u00ed vo\u010di \u0161t\u00e1tu. Predstavuje intern\u00e9 hodnotenie da\u0148ov\u00fdch subjektov analytick\u00fdm syst\u00e9mom na z\u00e1klade krit\u00e9ri\u00ed stanoven\u00fdch finan\u010dnou spr\u00e1vou.\u00a0<a href=\"https:\/\/www.financnasprava.sk\/sk\/elektronicke-sluzby\/verejne-sluzby\/zoznamy\/detail\/_3ae2281c-3b96-40d9-86c3-af1d00cfb1df\/?q=nnlLVNCqYCKVZdYhGli8TPYT3H39Rrf4R8GV_llhnXlo7Q_ra6d60euLnL9jFwZKsuSVUilJlQfGN9D_2z5HqEf2BHM44p8WOA1LGPlGlCGSjfWRExtJfS7rQghyeB1X6J0xNyIHvHMzflsHCm1xCYc2dqo=\" target=\"_blank\" rel=\"noopener\">Zoznam da\u0148ov\u00fdch subjektov, ktor\u00fdm bol ur\u010den\u00fd index da\u0148ovej spo\u013eahlivosti<\/a>, zverej\u0148uje Finan\u010dn\u00e9 riadite\u013estvo SR na svojej internetovej str\u00e1nke v\u00a0zmysle <a href=\"https:\/\/www.slov-lex.sk\/pravne-predpisy\/SK\/ZZ\/2009\/563\/\" target=\"_blank\" rel=\"noopener\">\u00a7 52 ods. 18 z\u00e1kona \u010d. 563\/2009 Z. z.<\/a> o\u00a0spr\u00e1ve dan\u00ed a\u00a0o zmene a\u00a0doplnen\u00ed niektor\u00fdch z\u00e1konov v\u00a0znen\u00ed neskor\u0161\u00edch predpisov.<\/p>\n<p>Da\u0148ovn\u00edci s\u00fa na z\u00e1klade hodnotenia rozdelen\u00ed do troch kateg\u00f3ri\u00ed: vysoko spo\u013eahliv\u00fd, spo\u013eahliv\u00fd a menej spo\u013eahliv\u00fd. Krit\u00e9ria, pod\u013ea ktor\u00fdch sa ur\u010duje index da\u0148ovej spo\u013eahlivosti s\u00fa upraven\u00e9 vo <a href=\"https:\/\/www.slov-lex.sk\/pravne-predpisy\/SK\/ZZ\/2021\/544\/20220101\" target=\"_blank\" rel=\"noopener\">Vyhl\u00e1\u0161ke \u010d.544\/2021 Z.z.<\/a> Ministerstva financi\u00ed SR o\u00a0krit\u00e9ri\u00e1ch na ur\u010denie indexu da\u0148ovej spo\u013eahlivosti. N\u00e1sledne finan\u010dn\u00e1 spr\u00e1va poskytuje prostredn\u00edctvom in\u0161tit\u00fatu indexu da\u0148ovej spo\u013eahlivosti benefity da\u0148ov\u00fdm subjektom, vyhodnoten\u00fdm ako spo\u013eahliv\u00e9 a vysoko spo\u013eahliv\u00e9.<\/p>\n<h2>Ako overi\u0165 spo\u013eahlivos\u0165 obchodn\u00e9ho partnera<\/h2>\n<p>Na overenie platite\u013ea DPH potrebujete niektor\u00fd z nasleduj\u00facich \u00fadajov:<\/p>\n<ul>\n<li>identifika\u010dn\u00e9 \u010d\u00edslo (I\u010c),<\/li>\n<li>da\u0148ov\u00e9 identifika\u010dn\u00e9 \u010d\u00edslo (DI\u010c),<\/li>\n<li>n\u00e1zov firmy, pr\u00edpadne meno \u017eivnostn\u00edka.<\/li>\n<\/ul>\n<p>Spo\u013eahlivos\u0165 potom m\u00f4\u017eete zisti\u0165 v t\u00fdchto datab\u00e1zach:<\/p>\n<ul>\n<li>port\u00e1l FinStat,<\/li>\n<li>v\u00a0Obchodnom registri SR,<\/li>\n<li>V\u00a0Obchodnom vestn\u00edku SR,<\/li>\n<li>v\u00a0<a href=\"https:\/\/registeruz.sk\/cruz-public\/domain\/accountingentity\/simplesearch\" target=\"_blank\" rel=\"noopener\">registri \u00fa\u010dtovn\u00fdch z\u00e1vierok<\/a>, ktor\u00fd spravuje Ministerstvo financi\u00ed SR,<\/li>\n<li>v syst\u00e9me <a href=\"https:\/\/ec.europa.eu\/taxation_customs\/vies\/#\/vat-validation\" target=\"_blank\" rel=\"noopener\">VIES<\/a>, ktor\u00fd umo\u017e\u0148uje prenos inform\u00e1cii t\u00fdkaj\u00facich sa registr\u00e1cie k DPH v r\u00e1mci Eur\u00f3pskej \u00fanie.<\/li>\n<\/ul>\n<p>Pokia\u013e pou\u017e\u00edvate \u00fa\u010dtovn\u00fd program, mal by za v\u00e1s spo\u013eahlivos\u0165 platite\u013ea overi\u0165 automaticky. T\u00fato funkciu m\u00e1 napr\u00edklad <a href=\"https:\/\/www.money.sk\/\">\u00fa\u010dtovn\u00fd softv\u00e9r Money S3<\/a>, ktor\u00fd si m\u00f4\u017eete zadarmo a bez \u010dasov\u00e9ho obmedzenia vysk\u00fa\u0161a\u0165 vo verzii <a href=\"https:\/\/www.money.sk\/cennik-s3\/vyskusat-money-s3\/\">Money S3 Start<\/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                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\/14080\">\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\/14080\">\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>Na \u010do si da\u0165 e\u0161te pozor<\/h2>\n<p>Na z\u00e1ver upozor\u0148ujeme na nieko\u013eko situ\u00e1ci\u00ed, ktor\u00e9 z h\u013eadiska DPH pri obchodovan\u00ed s in\u00fdmi subjektmi \u010dasto nast\u00e1vaj\u00fa:<\/p>\n<ul>\n<li>pred zaplaten\u00edm fakt\u00fary odberate\u013eovi by ste si mali overi\u0165, \u010di je jeho bankov\u00fd \u00fa\u010det registrovan\u00fd v zozname \u00fa\u010dtov na podnikanie u\u00a0daniarov (<a href=\"https:\/\/www.financnasprava.sk\/sk\/elektronicke-sluzby\/verejne-sluzby\/zoznamy\" target=\"_blank\" rel=\"noopener\">zoznam je zverejnen\u00fd na webe Finan\u010dnej spr\u00e1vy<\/a>),<\/li>\n<li>ak od dod\u00e1vate\u013ea nak\u00fapite tovar za nezvy\u010dajne n\u00edzku cenu, tak tie\u017e ru\u010d\u00edte za DPH svojho dod\u00e1vate\u013ea (v\u0161eobecne ale s ru\u010den\u00edm po\u010d\u00edtajte pri ka\u017edom tovare, ktor\u00e9ho cena v\u00e1m pr\u00edde podozrivo n\u00edzka),<\/li>\n<li>pozor si d\u00e1vajte, pokia\u013e obchodujete s neplatite\u013emi DPH, ktor\u00ed na fakt\u00fary uv\u00e1dzaj\u00fa formul\u00e1ciu da\u0148ov\u00fd doklad. Da\u0148ov\u00e9 doklady toti\u017e vystavuj\u00fa iba platitelia DPH. Rovnako by nepl\u00e1tcovia DPH nemali na dokladoch uv\u00e1dza\u0165 I\u010c DPH. St\u00e1va sa, \u017ee tieto doklady pl\u00e1tcovia DPH omylom uved\u00fa do priznania k DPH a musia potom rie\u0161i\u0165 chyby \u010di dokonca pokuty.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Index da\u0148ovej spo\u013eahlivosti Index da\u0148ovej spo\u013eahlivosti je proklientskym n\u00e1strojom finan\u010dnej spr\u00e1vy. Jeho cie\u013eom je posilni\u0165 dobrovo\u013en\u00e9 plnenie da\u0148ov\u00fdch povinnost\u00ed a z\u00e1rove\u0148 odmeni\u0165 da\u0148ov\u00e9 subjekty za &#8230;<\/p>\n","protected":false},"author":2,"featured_media":14081,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[15,8],"tags":[1054,1055],"class_list":["post-14080","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-pridanej-hodnoty","category-dane","tag-index-danovej-spolahlivosti","tag-overenie-obchodneho-partnera"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14080","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=14080"}],"version-history":[{"count":5,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14080\/revisions"}],"predecessor-version":[{"id":14086,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14080\/revisions\/14086"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/14081"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=14080"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=14080"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=14080"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}