{"id":14779,"date":"2024-06-13T07:00:00","date_gmt":"2024-06-13T05:00:00","guid":{"rendered":"https:\/\/www.money.sk\/novinky-a-tipy\/?p=14779"},"modified":"2024-05-31T22:02:51","modified_gmt":"2024-05-31T20:02:51","slug":"neplatitel-dph-a-fakturacia-do-a-z-krajin-europskej-unie","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/neplatitel-dph-a-fakturacia-do-a-z-krajin-europskej-unie\/","title":{"rendered":"Neplatite\u013e DPH a faktur\u00e1cia do a z kraj\u00edn Eur\u00f3pskej \u00fanie"},"content":{"rendered":"<h2>Neplatite\u013e DPH a registr\u00e1cia pre DPH pri obchodoch v r\u00e1mci E\u00da<\/h2>\n<p>Neplatite\u013eovi DPH m\u00f4\u017ee vznikn\u00fa\u0165 v s\u00favislosti s t\u00fdm, ke\u010f nakupuje alebo pred\u00e1va tovary a slu\u017eby v r\u00e1mci Eur\u00f3pskej \u00fanie aj <strong>povinnos\u0165 \u0161pecifickej registr\u00e1cie pre DPH<\/strong>. Od toho, \u010di mu vznikne alebo nevznikne povinnos\u0165 takejto registr\u00e1cie, sa niekedy odv\u00edjaj\u00fa aj jeho \u010fal\u0161ie povinnosti, preto je na \u00favod nevyhnutn\u00e9 si tieto registr\u00e1cie vysvetli\u0165.<\/p>\n<p>Registr\u00e1cie neplatite\u013eov DPH pod\u013ea z\u00e1kona \u010d. 222\/2004 Z. z. o dani z pridanej hodnoty v znen\u00ed neskor\u0161\u00edch predpisov (\u010falej len \u201ez\u00e1kon o DPH\u201c) vznikaj\u00face pri obchodovan\u00ed v r\u00e1mci Eur\u00f3pskej \u00fanie m\u00f4\u017eeme rozdeli\u0165 na dve skupiny:<\/p>\n<ul>\n<li><strong>registr\u00e1cia pod\u013ea \u00a7 7<\/strong> z\u00e1kona o DPH z d\u00f4vodu nadobudnutia tovaru z E\u00da,<\/li>\n<li><strong>registr\u00e1cia pod\u013ea \u00a7 7a<\/strong> z\u00e1kona o DPH z d\u00f4vodu prijatia\/poskytnutia slu\u017eby v E\u00da.<\/li>\n<\/ul>\n<p>Registr\u00e1cie pre DPH pod\u013ea \u00a7 7 a \u00a7 7a z\u00e1kona o DPH s\u00fa osobitn\u00e9. Podnikate\u013e sa nimi <strong>nest\u00e1va platite\u013eom DPH, nefakturuje s DPH a ani nem\u00e1 n\u00e1rok na odpo\u010det DPH<\/strong>.<\/p>\n<h2>Registr\u00e1cia neplatite\u013ea DPH pod\u013ea \u00a7 7 pri nadobudnut\u00ed tovaru z E\u00da<\/h2>\n<p>Ak zdanite\u013en\u00e1 osoba, ktor\u00e1 nie je platite\u013eom DPH, alebo pr\u00e1vnick\u00e1 osoba, ktor\u00e1 nie je zdanite\u013enou osobou, nadob\u00fada v tuzemsku tovar z in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu E\u00da, je povinn\u00e1 poda\u0165 da\u0148ov\u00e9mu \u00faradu \u017eiados\u0165 o registr\u00e1ciu pre DPH pred nadobudnut\u00edm tovaru, ktor\u00fdm <strong>celkov\u00e1 hodnota tovaru bez DPH nadobudnut\u00e9ho z in\u00fdch \u010dlensk\u00fdch \u0161t\u00e1tov dosiahne v kalend\u00e1rnom roku 14 000 eur<\/strong>. Dobrovo\u013ene je mo\u017en\u00e9 t\u00fato \u017eiados\u0165 o registr\u00e1ciu poda\u0165 aj pred t\u00fdm, ne\u017e bude spom\u00ednan\u00e1 hodnota tovaru nadobudnut\u00e9ho z E\u00da dosiahnut\u00e1.<\/p>\n<p>Po zaregistrovan\u00ed da\u0148ov\u00fd \u00farad podnikate\u013eovi pridel\u00ed I\u010c DPH. O t\u00fato registr\u00e1ciu pod\u013ea \u00a7 7 z\u00e1kona o DPH sa <strong>ne\u017eiada vtedy, ak je u\u017e podnikate\u013e registrovan\u00fd pre DPH pod\u013ea \u00a7 7a<\/strong> z\u00e1kona o DPH (z d\u00f4vodu prijatia\/poskytnutia slu\u017eby v E\u00da).<\/p>\n<h2>Registr\u00e1cia neplatite\u013ea DPH pod\u013ea \u00a7 7a pri prijat\u00ed\/poskytnut\u00ed slu\u017eby v E\u00da<\/h2>\n<p>Ak zdanite\u013en\u00e1 osoba, ktor\u00e1 nie je platite\u013eom DPH:<\/p>\n<ul>\n<li>je pr\u00edjemcom slu\u017eby od zahrani\u010dnej osoby z in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu E\u00da, pri ktorej je povinn\u00e1 plati\u0165 DPH pod\u013ea <a href=\"https:\/\/www.slov-lex.sk\/pravne-predpisy\/SK\/ZZ\/2004\/222\/#paragraf-69.odsek-3\" target=\"_blank\" rel=\"noopener\"> 69 ods. 3 z\u00e1kona o DPH<\/a> (t\u00e1to povinnos\u0165 vznik\u00e1, ak sa miesto dodania slu\u017eby ur\u010d\u00ed pod\u013ea \u00a7 15 ods. 1 z\u00e1kona o DPH v tuzemsku), je povinn\u00e1 poda\u0165 da\u0148ov\u00e9mu \u00faradu <strong>\u017eiados\u0165 o registr\u00e1ciu pre DPH pred prijat\u00edm slu\u017eby<\/strong>,<\/li>\n<li>dod\u00e1va slu\u017ebu, pri ktorej je miesto dodania pod\u013ea <a href=\"https:\/\/www.slov-lex.sk\/pravne-predpisy\/SK\/ZZ\/2004\/222\/#paragraf-15.odsek-1\" target=\"_blank\" rel=\"noopener\"> 15 ods. 1 z\u00e1kona o DPH<\/a> v inom \u010dlenskom \u0161t\u00e1te E\u00da a osobou povinnou plati\u0165 DPH je pr\u00edjemca slu\u017eby, je povinn\u00e1 poda\u0165 da\u0148ov\u00e9mu \u00faradu <strong>\u017eiados\u0165 o registr\u00e1ciu pre DPH pred dodan\u00edm slu\u017eby<\/strong>.<\/li>\n<\/ul>\n<p>Vy\u0161\u0161ie uveden\u00e9 sa d\u00e1 zjednodu\u0161ene poveda\u0165 takto: ak slovensk\u00fd podnikate\u013e prij\u00edma slu\u017ebu od in\u00e9ho podnikate\u013ea z E\u00da alebo dod\u00e1va slu\u017ebu in\u00e9mu podnikate\u013eovi z E\u00da, mus\u00ed sa e\u0161te <strong>pred prijat\u00edm alebo dodan\u00edm tejto slu\u017eby zaregistrova\u0165 pre DPH pod\u013ea \u00a7 7a<\/strong>. V tejto s\u00favislosti je v\u0161ak d\u00f4le\u017eit\u00e9 si da\u0165 pozor na to, pod\u013ea ktor\u00e9ho ustanovenia z\u00e1kona o DPH sa ur\u010dilo miesto dodania slu\u017eby. Ak by sa neur\u010dilo pod\u013ea \u00a7 15 ods. 1, ale napr. pod\u013ea \u00a7 15 ods. 2 alebo \u00a7 16 z\u00e1kona o DPH, povinnos\u0165 registr\u00e1cie na Slovensku nevznik\u00e1.<\/p>\n<p>Po zaregistrovan\u00ed da\u0148ov\u00fd \u00farad podnikate\u013eovi pridel\u00ed I\u010c DPH. O t\u00fato registr\u00e1ciu pod\u013ea \u00a7 7a z\u00e1kona o DPH sa <strong>ne\u017eiada vtedy, ak je u\u017e podnikate\u013e registrovan\u00fd pre DPH pod\u013ea \u00a7 7<\/strong> z\u00e1kona o DPH (z d\u00f4vodu nadobudnutia tovaru z E\u00da).<\/p>\n<h2>Neplatite\u013e DPH a n\u00e1kup tovaru z E\u00da<\/h2>\n<p>Ak slovensk\u00fd podnikate\u013e, ktor\u00fd nie je platite\u013eom DPH, nakupuje tovar z Eur\u00f3pskej \u00fanie od in\u00e9ho podnikate\u013ea, tak m\u00f4\u017eu nasta\u0165 nasledovn\u00e9 situ\u00e1cie.<\/p>\n<p>Ak <strong>dod\u00e1vate\u013e z E\u00da nem\u00e1 pridelen\u00e9 I\u010c DPH<\/strong> (bez oh\u013eadu na to, \u010di slovensk\u00fd nadob\u00fadate\u013e je alebo nie je registrovan\u00fd pre DPH pod\u013ea \u00a7 7 alebo \u00a7 7a z\u00e1kona o DPH), tak fakt\u00fara za tovar bude bez DPH a slovensk\u00e9mu nadob\u00fadate\u013eovi \u017eiadne \u010fal\u0161ie povinnosti nevznikaj\u00fa.<\/p>\n<p>Ak <strong>dod\u00e1vate\u013e z E\u00da m\u00e1 pridelen\u00e9 I\u010c DPH a slovensk\u00fd nadob\u00fadate\u013e nie je registrovan\u00fd<\/strong> pre DPH pod\u013ea \u00a7 7 ani pod\u013ea \u00a7 7a z\u00e1kona o DPH, tak mu tie\u017e \u017eiadne \u010fal\u0161ie povinnosti nevznikaj\u00fa. Fakt\u00fara za tovar v\u0161ak m\u00f4\u017ee by\u0165 s aj bez zahrani\u010dnej DPH. Z\u00e1le\u017e\u00ed to od toho, \u010di zahrani\u010dn\u00fd dod\u00e1vate\u013e je alebo nie je platite\u013eom DPH. Ak zahrani\u010dn\u00fd dod\u00e1vate\u013e je platite\u013eom DPH, fakturuje s DPH. Ak platite\u013eom DPH nie je, fakturuje bez DPH.<\/p>\n<p>Ak <strong>dod\u00e1vate\u013e z E\u00da m\u00e1 pridelen\u00e9 I\u010c DPH a slovensk\u00fd nadob\u00fadate\u013e je registrovan\u00fd pre DPH pod\u013ea \u00a7 7 z\u00e1kona o DPH<\/strong>, tak si tovar objedn\u00e1 pod pridelen\u00fdm I\u010c DPH a fakt\u00fara za tovar bude bez DPH (aj ke\u010f by zahrani\u010dn\u00fd dod\u00e1vate\u013e bol platite\u013eom DPH). Slovensk\u00fd podnikate\u013e v\u0161ak bude povinn\u00fd tento tovar zdani\u0165 na Slovensku a odvies\u0165 z neho DPH. Do 25 dn\u00ed po skon\u010den\u00ed kalend\u00e1rneho mesiaca, v ktorom mu vznikla da\u0148ov\u00e1 povinnos\u0165, pod\u00e1 da\u0148ov\u00e9 priznanie a v tej istej lehote DPH zaplat\u00ed (neplat\u00ed sa, ak nepresiahne 5 eur). Ke\u010f\u017ee nie je platite\u013eom DPH, n\u00e1rok na odpo\u010d\u00edtanie tejto DPH nem\u00e1.<\/p>\n<p>Ak <strong>dod\u00e1vate\u013e z E\u00da m\u00e1 pridelen\u00e9 I\u010c DPH a slovensk\u00fd nadob\u00fadate\u013e je registrovan\u00fd pre DPH pod\u013ea \u00a7 7a z\u00e1kona o DPH<\/strong>, rozhoduj\u00face je to, \u010di je splnen\u00e1 t\u00e1to podmienka: celkov\u00e1 hodnota tovaru bez DPH nadobudnut\u00e9ho z in\u00fdch \u010dlensk\u00fdch \u0161t\u00e1tov E\u00da v predch\u00e1dzaj\u00facom kalend\u00e1rnom roku dosiahla alebo v aktu\u00e1lnom kalend\u00e1rnom roku dosiahne 14 000 eur.<\/p>\n<p>Ak <strong>podmienka je splnen\u00e1<\/strong> (hodnoty obstaran\u00e9ho tovaru boli alebo bud\u00fa dosiahnut\u00e9), slovensk\u00fd odberate\u013e registrovan\u00fd pre DPH pod\u013ea \u00a7 7a z\u00e1kona o DPH si od zahrani\u010dn\u00e9ho dod\u00e1vate\u013ea tovar objedn\u00e1 pod pridelen\u00fdm I\u010c DPH. Fakt\u00fara bude bez DPH, ale slovensk\u00fd odberate\u013e nadobudnut\u00fd tovar zdan\u00ed na Slovensku podan\u00edm da\u0148ov\u00e9ho priznania k DPH (bez n\u00e1roku na odpo\u010det DPH) do 25 dn\u00ed po skon\u010den\u00ed kalend\u00e1rneho mesiaca, v ktorom mu vznikla da\u0148ov\u00e1 povinnos\u0165. Ak platen\u00e1 DPH nepresiahne 5 eur, nemus\u00ed ju zaplati\u0165.<\/p>\n<p>Ak <strong>podmienka nie je splnen\u00e1<\/strong> (hodnoty obstaran\u00e9ho tovaru neboli a nebud\u00fa dosiahnut\u00e9), slovensk\u00fd odberate\u013e registrovan\u00fd pre DPH pod\u013ea \u00a7 7a z\u00e1kona o DPH si m\u00f4\u017ee vybra\u0165:<\/p>\n<ul>\n<li>bu\u010f si od zahrani\u010dn\u00e9ho dod\u00e1vate\u013ea tovar objedn\u00e1 pod pridelen\u00fdm I\u010c DPH, v d\u00f4sledku \u010doho fakt\u00fara bude bez DPH a nadobudnut\u00fd tovar zdan\u00ed na Slovensku podan\u00edm da\u0148ov\u00e9ho priznania k DPH rovnako ako v pr\u00edpade vy\u0161\u0161ie, alebo<\/li>\n<li>zahrani\u010dn\u00e9mu dod\u00e1vate\u013eovi pri objedn\u00e1vke tovaru neuvedie I\u010c DPH, v d\u00f4sledku \u010doho fakt\u00fara bude s alebo bez zahrani\u010dnej DPH (pod\u013ea toho, \u010di dod\u00e1vate\u013e je alebo nie je platite\u013eom DPH) a \u017eiadne \u010fal\u0161ie povinnosti mu nevznikn\u00fa.<\/li>\n<\/ul>\n<h2>Neplatite\u013e DPH a predaj tovaru do E\u00da<\/h2>\n<p>Predaj tovaru slovensk\u00fdm podnikate\u013eom, ktor\u00fd nie je platite\u013eom DPH, in\u00e9mu podnikate\u013eovi z Eur\u00f3pskej \u00fanie sa <strong>nijako nel\u00ed\u0161i od situ\u00e1cie, ke\u010f by tovar pred\u00e1val in\u00e9mu slovensk\u00e9mu podnikate\u013eovi. V\u017edy fakturuje bez DPH<\/strong>, a to bez oh\u013eadu na to, \u010di s\u00e1m je alebo nie je registrovan\u00fd pre DPH pod\u013ea \u00a7 7 alebo \u00a7 7a z\u00e1kona o DPH, a \u010di jeho zahrani\u010dn\u00fd odberate\u013e m\u00e1 alebo nem\u00e1 vo svojej krajine pridelen\u00e9 I\u010c DPH. Na fakt\u00fare nie je potrebn\u00e9 uv\u00e1dza\u0165 \u017eiadne osobitn\u00e9 slovn\u00e9 inform\u00e1cie a \u017eiadne osobitn\u00e9 povinnosti mu nevznikaj\u00fa.<\/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\/14779\">\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=\"D\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14779\">\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>Neplatite\u013e DPH a n\u00e1kup slu\u017eby z E\u00da<\/h2>\n<p>V \u00favode u\u017e bolo spomenut\u00e9, \u017ee ke\u010f sa neplatite\u013e DPH chyst\u00e1 nak\u00fapi\u0165 slu\u017ebu od in\u00e9ho podnikate\u013ea z Eur\u00f3pskej \u00fanie a miesto dodania tejto slu\u017eby by sa ur\u010dilo pod\u013ea <a href=\"https:\/\/www.slov-lex.sk\/pravne-predpisy\/SK\/ZZ\/2004\/222\/#paragraf-15.odsek-1\" target=\"_blank\" rel=\"noopener\">\u00a7 15 ods. 1 z\u00e1kona o DPH<\/a> na Slovensku, <strong>mus\u00ed by\u0165 e\u0161te pred objednan\u00edm slu\u017eby zaregistrovan\u00fd<\/strong> pod\u013ea \u00a7 7a z\u00e1kona o DPH (okrem pr\u00edpadu, ak u\u017e je zaregistrovan\u00fd pod\u013ea \u00a7 7 z\u00e1kona o DPH).<\/p>\n<p>Slovensk\u00fd odberate\u013e svojmu zahrani\u010dn\u00e9mu dod\u00e1vate\u013eovi pri objedn\u00e1vke uvedie svoje I\u010c DPH a ten mu fakt\u00faru vystav\u00ed bez DPH. Povinnos\u0165 odvies\u0165 DPH z prijatej slu\u017eby v\u0161ak vznik\u00e1 slovensk\u00e9mu podnikate\u013eovi na Slovensku. Vy\u010d\u00edsli DPH a do 25 dn\u00ed po skon\u010den\u00ed kalend\u00e1rneho mesiaca, v ktorom mu vznikla da\u0148ov\u00e1 povinnos\u0165, <strong>pod\u00e1 da\u0148ov\u00e9 priznanie a DPH zaplat\u00ed<\/strong> (ak presiahne 5 eur). Ako neplatite\u013e DPH pr\u00e1vo na odpo\u010d\u00edtanie DPH nem\u00e1.<\/p>\n<h2>Neplatite\u013e DPH a predaj slu\u017eby do E\u00da<\/h2>\n<p>Pre \u00faplnos\u0165 aj pri tejto situ\u00e1cii spomenieme inform\u00e1ciu z \u00favodu. Neplatite\u013e DPH, ktor\u00fd sa chyst\u00e1 poskytn\u00fa\u0165 slu\u017ebu in\u00e9mu podnikate\u013eovi z Eur\u00f3pskej \u00fanie a miesto dodania tejto slu\u017eby sa ur\u010d\u00ed pod\u013ea <a href=\"https:\/\/www.slov-lex.sk\/pravne-predpisy\/SK\/ZZ\/2004\/222\/#paragraf-15.odsek-1\" target=\"_blank\" rel=\"noopener\">\u00a7 15 ods. 1 z\u00e1kona o DPH<\/a> v \u010dlenskom \u0161t\u00e1te kupuj\u00faceho, <strong>mus\u00ed by\u0165 e\u0161te pred poskytnut\u00edm slu\u017eby zaregistrovan\u00fd<\/strong> pod\u013ea \u00a7 7a z\u00e1kona o DPH (okrem pr\u00edpadu, ak u\u017e je zaregistrovan\u00fd pod\u013ea \u00a7 7 z\u00e1kona o DPH).<\/p>\n<p>Slovensk\u00fd dod\u00e1vate\u013e svojmu zahrani\u010dn\u00e9mu odberate\u013eovi poskytne slu\u017ebu pod pridelen\u00fdm I\u010c DPH a fakt\u00faru vystav\u00ed bez DPH. Vystaven\u00e1 fakt\u00fara mus\u00ed by\u0165 vystaven\u00e1 v s\u00falade so z\u00e1konom o DPH a<strong> obsahova\u0165 povinn\u00fa inform\u00e1ciu \u201eprenesenie da\u0148ovej povinnosti\u201c<\/strong>. Osobou povinnou plati\u0165 DPH je v tomto pr\u00edpade pr\u00edjemca slu\u017eby, ktor\u00fd nadobudnutie slu\u017eby zdan\u00ed vo svojej krajine podan\u00edm da\u0148ov\u00e9ho priznania.<\/p>\n<p>Slovensk\u00fd podnikate\u013e z d\u00f4vodu poskytnutia slu\u017eby zahrani\u010dn\u00e9mu podnikate\u013eovi nepod\u00e1va da\u0148ov\u00e9 priznanie. M\u00e1 v\u0161ak <strong>povinnos\u0165 poda\u0165 <\/strong><a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/suhrnny-vykaz-ako-ho-podat-a-vyhnut-sa-chybam\/\"><strong>s\u00fahrnn\u00fd v\u00fdkaz<\/strong><\/a>. Lehota na jeho podanie je do 25 dn\u00ed po skon\u010den\u00ed kalend\u00e1rneho \u0161tvr\u0165roka, v ktorom dodal slu\u017ebu.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Neplatite\u013e DPH a registr\u00e1cia pre DPH pri obchodoch v r\u00e1mci E\u00da Neplatite\u013eovi DPH m\u00f4\u017ee vznikn\u00fa\u0165 v s\u00favislosti s t\u00fdm, ke\u010f nakupuje alebo pred\u00e1va tovary a &#8230;<\/p>\n","protected":false},"author":30,"featured_media":14780,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[15,8],"tags":[591,349,395,450,436,397],"class_list":["post-14779","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-pridanej-hodnoty","category-dane","tag-clensky-stat","tag-danove-priznanie","tag-dph","tag-dph-dan-z-pridanej-hodnoty","tag-registracia","tag-suhrnny-vykaz"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14779","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=14779"}],"version-history":[{"count":3,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14779\/revisions"}],"predecessor-version":[{"id":14784,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14779\/revisions\/14784"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/14780"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=14779"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=14779"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=14779"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}