{"id":16127,"date":"2025-08-01T07:00:00","date_gmt":"2025-08-01T05:00:00","guid":{"rendered":"https:\/\/www.money.sk\/novinky-a-tipy\/?p=16127"},"modified":"2025-07-31T15:36:17","modified_gmt":"2025-07-31T13:36:17","slug":"nezinkasovane-pohladavky-a-neuhradene-zavazky-z-hladiska-dane-z-prijmov","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/nezinkasovane-pohladavky-a-neuhradene-zavazky-z-hladiska-dane-z-prijmov\/","title":{"rendered":"Nezinkasovan\u00e9 poh\u013ead\u00e1vky a neuhraden\u00e9 z\u00e1v\u00e4zky z h\u013eadiska dane z pr\u00edjmov"},"content":{"rendered":"<p>Inform\u00e1cie o \u00faprav\u00e1ch z\u00e1kladu dane z pr\u00edjmov z d\u00f4vodu nezinkasovan\u00fdch poh\u013ead\u00e1vok alebo neuhraden\u00fdch z\u00e1v\u00e4zkov <strong>uveden\u00e9 v tomto \u010dl\u00e1nku sa t\u00fdkaj\u00fa len t\u00fdch da\u0148ovn\u00edkov, ktor\u00ed \u00fa\u010dtuj\u00fa v s\u00fastave podvojn\u00e9ho \u00fa\u010dtovn\u00edctva<\/strong>. Pre t\u00fdch, ktor\u00ed \u00fa\u010dtuj\u00fa v s\u00fastave jednoduch\u00e9ho \u00fa\u010dtovn\u00edctva, ved\u00fa da\u0148ov\u00fa evidenciu alebo si uplat\u0148uj\u00fa v\u00fddavky percentom z pr\u00edjmov (pau\u0161\u00e1lne v\u00fddavky), tieto inform\u00e1cie neplatia, preto\u017ee zjednodu\u0161ene povedan\u00e9 zah\u0155\u0148aj\u00fa do zdanite\u013en\u00fdch pr\u00edjmov len zinkasovan\u00e9 poh\u013ead\u00e1vky a do da\u0148ov\u00fdch v\u00fddavkov len uhraden\u00e9 z\u00e1v\u00e4zky (resp. pri v\u00fddavkoch uplat\u0148ovan\u00fdch percentom z pr\u00edjmov sa da\u0148ov\u00e9 v\u00fddavky a z\u00e1v\u00e4zky ani neeviduj\u00fa) a u\u017e v\u00f4bec netvoria opravn\u00e9 polo\u017eky k poh\u013ead\u00e1vkam.<\/p>\n<h2>Nezinkasovan\u00e9 poh\u013ead\u00e1vky a ich zahrnutie do da\u0148ov\u00fdch v\u00fddavkov<\/h2>\n<p>Ke\u010f podnikate\u013eovi niekto nezaplat\u00ed poh\u013ead\u00e1vku, tak je to nepr\u00edjemn\u00e1 situ\u00e1cia hne\u010f z dvoch d\u00f4vodov. V prvom rade kv\u00f4li tomu, \u017ee mu ch\u00fdbaj\u00fa finan\u010dn\u00e9 prostriedky a v druhom rade <strong>kv\u00f4li tomu, \u017ee z tejto poh\u013ead\u00e1vky da\u0148 z pr\u00edjmov mus\u00ed zaplati\u0165 aj napriek tomu, \u017ee mu ju dl\u017en\u00edk neuhradil<\/strong>. Naj\u010dastej\u0161ie t\u00fato situ\u00e1ciu sp\u00f4sobuj\u00fa vystaven\u00e9 fakt\u00fary za dodanie slu\u017eieb alebo predaj majetku, ktor\u00e9 s\u00fa nieko\u013eko mesiacov \u010di rokov neuhraden\u00e9. Podnikate\u013e \u00fa\u010dtuj\u00faci v s\u00fastave podvojn\u00e9ho \u00fa\u010dtovn\u00edctva \u00fa\u010dtuje o v\u00fdnose, ktor\u00fd je zdanite\u013en\u00fdm pr\u00edjmom a teda mus\u00ed z vystavenej nezinkasovanej fakt\u00fary zaplati\u0165 da\u0148 z pr\u00edjmov.<\/p>\n<p>Na <strong>prinavr\u00e1tenie spravodlivosti k vy\u0161\u0161ie pop\u00edsanej situ\u00e1cii existuje in\u0161tit\u00fat tzv. opravn\u00fdch polo\u017eiek k nezinkasovan\u00fdm poh\u013ead\u00e1vkam<\/strong>, o ktorom si povieme nie\u010do viac z \u00fa\u010dtovn\u00e9ho a predov\u0161etk\u00fdm z da\u0148ov\u00e9ho h\u013eadiska v nasleduj\u00facich \u010dastiach \u010dl\u00e1nku.<\/p>\n<h3>Opravn\u00e9 polo\u017eky k nezinkasovan\u00fdm poh\u013ead\u00e1vkam z \u00fa\u010dtovn\u00e9ho h\u013eadiska<\/h3>\n<p>U da\u0148ovn\u00edkov \u00fa\u010dtuj\u00facich v s\u00fastave podvojn\u00e9ho \u00fa\u010dtovn\u00edctva <strong>tvorbu a z\u00fa\u010dtovanie opravn\u00fdch polo\u017eiek k poh\u013ead\u00e1vkam upravuje \u00a7 18 opatrenia Ministerstva financi\u00ed Slovenskej republiky \u010d. 23054\/2002-92<\/strong>, ktor\u00fdm sa ustanovuj\u00fa podrobnosti o postupoch \u00fa\u010dtovania a r\u00e1mcovej \u00fa\u010dtovej osnove pre podnikate\u013eov \u00fa\u010dtuj\u00facich v s\u00fastave podvojn\u00e9ho \u00fa\u010dtovn\u00edctva v znen\u00ed neskor\u0161\u00edch predpisov.<\/p>\n<p>Vo v\u0161eobecnosti sa pod\u013ea tohto opatrenia opravn\u00e1 polo\u017eka tvor\u00ed na z\u00e1klade z\u00e1sady opatrnosti, ak je opodstatnen\u00e9 predpoklada\u0165, \u017ee nastalo zn\u00ed\u017eenie hodnoty majetku oproti jeho oceneniu v \u00fa\u010dtovn\u00edctve. Predpoklad zn\u00ed\u017eenia hodnoty majetku je opodstatnen\u00fd, ak nastala skuto\u010dnos\u0165, ktor\u00e1 je d\u00f4vodom na odhad zn\u00ed\u017eenia bud\u00facich ekonomick\u00fdch \u00fa\u017eitkov z tohto majetku. Ak <strong>dl\u017en\u00edk poh\u013ead\u00e1vku (napr. vystaven\u00fa fakt\u00faru) v dohodnutej lehote splatnosti a ani po n\u00e1slednom upozornen\u00ed nezaplat\u00ed, tak ide o opodstatnen\u00fd predpoklad zn\u00ed\u017eenia jej hodnoty a d\u00f4vod na \u00fa\u010dtovanie opravnej polo\u017eky k poh\u013ead\u00e1vke<\/strong>. \u010ealej predmetn\u00e9 opatrenie aj spres\u0148uje, \u017ee opravn\u00e1 polo\u017eka k poh\u013ead\u00e1vke sa tvor\u00ed najm\u00e4 k poh\u013ead\u00e1vke, pri ktorej je opodstatnen\u00e9 predpoklada\u0165, \u017ee ju dl\u017en\u00edk \u00faplne alebo \u010diasto\u010dne nezaplat\u00ed, k spornej poh\u013ead\u00e1vke vo\u010di dl\u017en\u00edkovi, s ktor\u00fdm sa vedie spor o jej uznanie.<\/p>\n<p>A \u010do sa t\u00fdka v\u00fd\u0161ky opravnej polo\u017eky k poh\u013ead\u00e1vke, tak t\u00e1 sa stanovuje odhadom. Opravn\u00e1 polo\u017eka sa \u00fa\u010dtuje v sume opodstatnen\u00e9ho predpokladu zn\u00ed\u017eenia hodnoty majetku oproti jeho oceneniu v \u00fa\u010dtovn\u00edctve. To zjednodu\u0161ene povedan\u00e9 znamen\u00e1, \u017ee opravn\u00e1 polo\u017eka k poh\u013ead\u00e1vke <strong>sa \u00fa\u010dtuje vo v\u00fd\u0161ke, v akej sa predpoklad\u00e1, \u017ee nebude zaplaten\u00e1<\/strong>.<\/p>\n<h3>Opravn\u00e9 polo\u017eky k nezinkasovan\u00fdm poh\u013ead\u00e1vkam z da\u0148ov\u00e9ho h\u013eadiska<\/h3>\n<p>Zahr\u0148ovanie \u00fa\u010dtovn\u00fdch opravn\u00fdch polo\u017eiek do da\u0148ov\u00fdch v\u00fddavkov upravuje \u00a7 20 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). Medzi \u00fa\u010dtovn\u00fdmi a da\u0148ov\u00fdmi predpismi v s\u00favislosti s opravn\u00fdmi polo\u017ekami k poh\u013ead\u00e1vkam existuje \u00fazky s\u00favis, preto\u017ee aj z\u00e1kon o dani z pr\u00edjmov hovor\u00ed, \u017ee z\u00e1sady pre tvorbu a z\u00fa\u010dtovanie opravn\u00fdch polo\u017eiek ustanovuj\u00fa \u00fa\u010dtovn\u00e9 predpisy. Najsk\u00f4r mus\u00ed by\u0165 <strong>opravn\u00e1 polo\u017eka \u00fa\u010dtovan\u00e1 v \u00fa\u010dtovn\u00edctve a a\u017e potom m\u00f4\u017ee by\u0165 po splnen\u00ed podmienok stanoven\u00fdch z\u00e1konom o dani z pr\u00edjmov uznan\u00e1 za da\u0148ov\u00fd v\u00fddavok<\/strong>.<\/p>\n<p>Tvorba opravnej polo\u017eky k nepreml\u010danej poh\u013ead\u00e1vke (posta\u010duje, ak v pr\u00edslu\u0161nom zda\u0148ovacom obdob\u00ed bola aspo\u0148 jeden kalend\u00e1rny de\u0148 nepreml\u010dan\u00e1), pri ktorej je riziko, \u017ee ju dl\u017en\u00edk \u00faplne alebo \u010diasto\u010dne nezaplat\u00ed, ktor\u00e1 bola zahrnut\u00e1 do zdanite\u013en\u00fdch pr\u00edjmov, ak od splatnosti poh\u013ead\u00e1vky uplynula doba dlh\u0161ia ako<\/p>\n<ul>\n<li><strong>360 dn\u00ed, sa zahrnie do da\u0148ov\u00fdch v\u00fddavkov do v\u00fd\u0161ky 20 %<\/strong> menovitej hodnoty poh\u013ead\u00e1vky alebo jej nesplatenej \u010dasti bez pr\u00edslu\u0161enstva,<\/li>\n<li><strong>720 dn\u00ed, sa zahrnie do da\u0148ov\u00fdch v\u00fddavkov do v\u00fd\u0161ky 50 %<\/strong> menovitej hodnoty poh\u013ead\u00e1vky alebo jej nesplatenej \u010dasti bez pr\u00edslu\u0161enstva,<\/li>\n<li><strong>1 080 dn\u00ed, sa zahrnie do da\u0148ov\u00fdch v\u00fddavkov do v\u00fd\u0161ky 100 %<\/strong> menovitej hodnoty poh\u013ead\u00e1vky alebo jej nesplatenej \u010dasti bez pr\u00edslu\u0161enstva.<\/li>\n<\/ul>\n<p>Pod\u013ea z\u00e1kona o dani z pr\u00edjmov <strong>uveden\u00fdm sp\u00f4sobom nemo\u017eno uzna\u0165 za da\u0148ov\u00fd v\u00fddavok opravn\u00fa polo\u017eku vytvoren\u00fa k poh\u013ead\u00e1vke<\/strong> nadobudnutej post\u00fapen\u00edm alebo k poh\u013ead\u00e1vke, ktor\u00fa mo\u017eno vz\u00e1jomne zapo\u010d\u00edta\u0165 so splatn\u00fdmi z\u00e1v\u00e4zkami vo\u010di dl\u017en\u00edkovi.<\/p>\n<p><strong>Tvorba opravnej polo\u017eky k pr\u00edslu\u0161enstvu poh\u013ead\u00e1vky<\/strong>, pri ktorom je riziko, \u017ee ho dl\u017en\u00edk \u00faplne alebo \u010diasto\u010dne nezaplat\u00ed, ktor\u00e9 bolo zahrnut\u00e9 do zdanite\u013en\u00fdch pr\u00edjmov, sa zahrnie do da\u0148ov\u00fdch v\u00fddavkov do v\u00fd\u0161ky 100 % hodnoty pr\u00edslu\u0161enstva alebo jeho neuhradenej \u010dasti, ak od splatnosti poh\u013ead\u00e1vky, ku ktorej sa pr\u00edslu\u0161enstvo via\u017ee, uplynula doba dlh\u0161ia ako 1 080 dn\u00ed alebo ak od splatnosti pr\u00edslu\u0161enstva uplynula doba dlh\u0161ia ako 1 080 dn\u00ed.<\/p>\n<p>\u0160peci\u00e1lne pravidl\u00e1 sa t\u00fdkaj\u00fa opravn\u00fdch polo\u017eiek k poh\u013ead\u00e1vkam u mikroda\u0148ovn\u00edka. Mikroda\u0148ovn\u00edk m\u00f4\u017ee tvorbu opravnej polo\u017eky k poh\u013ead\u00e1vke, pri ktorej je riziko, \u017ee ju dl\u017en\u00edk \u00faplne alebo \u010diasto\u010dne nezaplat\u00ed, ktor\u00e1 bola zahrnut\u00e1 do zdanite\u013en\u00fdch pr\u00edjmov, zahrn\u00fa\u0165 do da\u0148ov\u00fdch v\u00fddavkov v s\u00falade s \u00fa\u010dtovn\u00fdmi predpismi. Mikroda\u0148ovn\u00edk m\u00f4\u017ee tento postup uplatni\u0165 aj pri tvorbe opravnej polo\u017eky k pr\u00edslu\u0161enstvu poh\u013ead\u00e1vky, pri ktorom je riziko, \u017ee ho dl\u017en\u00edk \u00faplne alebo \u010diasto\u010dne nezaplat\u00ed, ktor\u00e9 bolo zahrnut\u00e9 do zdanite\u013en\u00fdch pr\u00edjmov. In\u00fdmi slovami povedan\u00e9, <strong>u mikroda\u0148ovn\u00edka je \u00fa\u010dtovn\u00e1 tvorba opravnej polo\u017eky k poh\u013ead\u00e1vke a k pr\u00edslu\u0161enstvu poh\u013ead\u00e1vky v plnej v\u00fd\u0161ke da\u0148ovo uznan\u00fdm v\u00fddavkom<\/strong>.<\/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\/16127\">\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\/16127\">\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>Neuhraden\u00e9 z\u00e1v\u00e4zky a ich zahrnutie do zdanite\u013en\u00fdch pr\u00edjmov<\/h2>\n<p>K\u00fdm na jednej strane je verite\u013e, ktor\u00fd m\u00e1 nezinkasovan\u00fa poh\u013ead\u00e1vku, tak na druhej strane je dl\u017en\u00edk, ktor\u00fd m\u00e1 neuhraden\u00fd z\u00e1v\u00e4zok. <strong>Bolo by nespravodliv\u00e9, keby si da\u0148ovn\u00edk \u00fa\u010dtuj\u00faci v s\u00fastave podvojn\u00e9ho \u00fa\u010dtovn\u00edctva mohol zahrn\u00fa\u0165 do da\u0148ov\u00fdch v\u00fddavkov aj priamy alebo nepriamy n\u00e1klad prisl\u00fachaj\u00faci k z\u00e1v\u00e4zku, ktor\u00fd neuhradil.<\/strong> Pr\u00e1ve zvy\u0161ovaniu z\u00e1kladu dane z pr\u00edjmov o neuhraden\u00e9 z\u00e1v\u00e4zky sa zaober\u00e1 \u00a7 17 ods. 27 z\u00e1kona o dani z pr\u00edjmov.<\/p>\n<p>Da\u0148ovn\u00edk \u00fa\u010dtuj\u00faci v s\u00fastave podvojn\u00e9ho \u00fa\u010dtovn\u00edctva je povinn\u00fd z\u00e1klad dane z pr\u00edjmov zv\u00fd\u0161i\u0165 o v\u00fd\u0161ku neuhraden\u00e9ho z\u00e1v\u00e4zku alebo neuhradenej \u010dasti z\u00e1v\u00e4zku vr\u00e1tane z\u00e1v\u00e4zku \u00fa\u010dtovan\u00e9ho ako zn\u00ed\u017eenie v\u00fdnosu (pr\u00edjmu) tak, aby zv\u00fd\u0161enie, ak od dohodnutej lehoty splatnosti z\u00e1v\u00e4zku, ktor\u00fa na tieto \u00fa\u010dely nie je mo\u017en\u00e9 pred\u013a\u017ei\u0165, uplynula doba dlh\u0161ia ako:<\/p>\n<ul>\n<li><strong>360 dn\u00ed, predstavovalo v \u00fahrne najmenej 20 %<\/strong> menovitej hodnoty z\u00e1v\u00e4zku alebo jeho nesplatenej \u010dasti,<\/li>\n<li><strong>720 dn\u00ed, predstavovalo v \u00fahrne najmenej 50 %<\/strong> menovitej hodnoty z\u00e1v\u00e4zku alebo jeho nesplatenej \u010dasti,<\/li>\n<li><strong>1 080 dn\u00ed, predstavovalo v \u00fahrne najmenej 100 %<\/strong> menovitej hodnoty z\u00e1v\u00e4zku alebo jeho nesplatenej \u010dasti.<\/li>\n<\/ul>\n<p>Tak\u00e9to <strong>zv\u00fd\u0161enie z\u00e1kladu dane z pr\u00edjmov sa vykon\u00e1 k z\u00e1v\u00e4zku prisl\u00fachaj\u00faceho k<\/strong> v\u00fddavku (n\u00e1kladu), ktor\u00fd je da\u0148ov\u00fdm v\u00fddavkom, a to aj k v\u00fddavku (n\u00e1kladu) prisl\u00fachaj\u00facemu k odpisovan\u00e9mu a neodpisovan\u00e9mu majetku, z\u00e1sob\u00e1m, finan\u010dn\u00e9mu majetku a in\u00e9mu majetku, pri ktorom vznik\u00e1 v\u00fddavok (n\u00e1klad) pri jeho zaraden\u00ed alebo vyraden\u00ed zo spotreby alebo z pou\u017e\u00edvania.<\/p>\n<p>Z\u00e1kon o dani z pr\u00edjmov v \u00a7 17 ods. 32 rie\u0161i aj <strong>situ\u00e1ciu, ke\u010f je o v\u00fd\u0161ku neuhraden\u00e9ho z\u00e1v\u00e4zku alebo neuhradenej \u010dasti z\u00e1v\u00e4zku z\u00e1klad dane z pr\u00edjmov najsk\u00f4r zv\u00fd\u0161en\u00fd a nesk\u00f4r d\u00f4jde k \u00fahrade tohto z\u00e1v\u00e4zku<\/strong>. Ak po zda\u0148ovacom obdob\u00ed, v ktorom bol z\u00e1klad dane z pr\u00edjmov zv\u00fd\u0161en\u00fd:<\/p>\n<ul>\n<li>o 100 % menovitej hodnoty z\u00e1v\u00e4zku alebo jeho nesplatenej \u010dasti, d\u00f4jde k \u00fahrade z\u00e1v\u00e4zku alebo jeho \u010dasti, z\u00e1klad dane z pr\u00edjmov sa zn\u00ed\u017ei o v\u00fd\u0161ku uhraden\u00e9ho z\u00e1v\u00e4zku v tom zda\u0148ovacom obdob\u00ed, v ktorom bol z\u00e1v\u00e4zok alebo jeho \u010das\u0165 uhraden\u00fd,<\/li>\n<li>d\u00f4jde k preml\u010daniu, z\u00e1niku, odpisu alebo \u010diasto\u010dn\u00e9mu odpisu tohto z\u00e1v\u00e4zku, z\u00e1klad dane z pr\u00edjmov sa zn\u00ed\u017ei o v\u00fd\u0161ku z\u00e1v\u00e4zku, o ktor\u00fa da\u0148ovn\u00edk zv\u00fd\u0161il z\u00e1klad dane z pr\u00edjmov, a to najviac do v\u00fd\u0161ky za\u00fa\u010dtovan\u00e9ho v\u00fdnosu v tom zda\u0148ovacom obdob\u00ed, v ktorom sa o v\u00fdnose \u00fa\u010dtuje,<\/li>\n<li>sa doteraj\u0161\u00ed z\u00e1v\u00e4zok nahr\u00e1dza nov\u00fdm z\u00e1v\u00e4zkom, z\u00e1klad dane z pr\u00edjmov sa zn\u00ed\u017ei najviac o sumu, o ktor\u00fa menovit\u00e1 hodnota p\u00f4vodn\u00e9ho z\u00e1v\u00e4zku prevy\u0161uje menovit\u00fa hodnotu nov\u00e9ho z\u00e1v\u00e4zku.<\/li>\n<\/ul>\n<h2>Pr\u00edklad na nezinkasovan\u00e9 poh\u013ead\u00e1vky a neuhraden\u00e9 z\u00e1v\u00e4zky<\/h2>\n<p>Obchodn\u00e1 spolo\u010dnos\u0165 Alfa d\u0148a 10.02.2025 predala obchodnej spolo\u010dnosti Beta tovar za k\u00fapnu cenu 1 000 eur (ani jeden z uveden\u00fdch subjektov pre zjednodu\u0161enie nie je platite\u013eom DPH). Lehota splatnosti fakt\u00fary za tento tovar bola 14 dn\u00ed, teda do 24.02.2025. Obchodn\u00e1 spolo\u010dnos\u0165 Beta obchodnej spolo\u010dnosti Alfa fakt\u00faru za tento tovar nezaplatila. Obchodn\u00e1 spolo\u010dnos\u0165 Alfa sa rozhodla tvori\u0165 opravn\u00fa polo\u017eku k tejto poh\u013ead\u00e1vke vo v\u00fd\u0161ke 500 eur v roku 2025 a vo v\u00fd\u0161ke 500 eur v roku 2026. Ako sa prejav\u00ed t\u00e1to nezinkasovan\u00e1 poh\u013ead\u00e1vka a neuhraden\u00fd z\u00e1v\u00e4zok v \u00fa\u010dtovn\u00edctve a da\u0148ovom priznan\u00ed obchodnej spolo\u010dnosti Alfa a obchodnej spolo\u010dnosti Beta?<\/p>\n<h3>Obchodn\u00e1 spolo\u010dnos\u0165 Alfa (verite\u013e, ktor\u00fd m\u00e1 nezinkasovan\u00fa poh\u013ead\u00e1vku)<\/h3>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>Rok<\/strong><\/td>\n<td><strong>\u00da\u010dtovanie v \u00fa\u010dtovn\u00edctve<\/strong><\/td>\n<td><strong>Od splatnosti poh\u013ead\u00e1vky k 31. decembru<\/strong><\/td>\n<td><strong>Tvorba opravnej polo\u017eky je da\u0148ov\u00fd v\u00fddavok vo v\u00fd\u0161ke (kumulat\u00edvne)<\/strong><\/td>\n<td><strong>\u00daprava z\u00e1kladu dane z pr\u00edjmov v da\u0148ovom priznan\u00ed<\/strong><\/td>\n<td><strong>V\u00fdsledn\u00fd vplyv na z\u00e1klad dane<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>2025<\/td>\n<td>tvorba opravnej polo\u017eky vo v\u00fd\u0161ke 500 eur \u00fa\u010dtovan\u00e1 do n\u00e1kladov<\/td>\n<td>neuplynulo viac ako 360 dn\u00ed<\/td>\n<td>0 % (0 eur)<\/td>\n<td>+ 500 eur (zv\u00fd\u0161enie)<\/td>\n<td>&#8211; 500 eur + 500 eur = 0 eur<\/td>\n<\/tr>\n<tr>\n<td>2026<\/td>\n<td>tvorba opravnej polo\u017eky vo v\u00fd\u0161ke 500 eur \u00fa\u010dtovan\u00e1 do n\u00e1kladov<\/td>\n<td>uplynulo viac ako 360 dn\u00ed, ale nie viac ako 720 dn\u00ed<\/td>\n<td>20 % (200 eur)<\/td>\n<td>+ 300 eur (zv\u00fd\u0161enie)<\/td>\n<td>&#8211; 500 eur + 300 eur = &#8211; 200 eur (zn\u00ed\u017eenie) (\u00fahrnn\u00e9 zn\u00ed\u017eenie od roku 2025 je 200 eur)<\/td>\n<\/tr>\n<tr>\n<td>2027<\/td>\n<td>x<\/td>\n<td>uplynulo viac ako 720 dn\u00ed, ale nie viac ako 1 080 dn\u00ed<\/td>\n<td>50 % (500 eur)<\/td>\n<td>&#8211; 300 eur (zn\u00ed\u017eenie)<\/td>\n<td>&#8211; 300 eur (zn\u00ed\u017eenie) (\u00fahrnn\u00e9 zn\u00ed\u017eenie od roku 2025 je 500 eur)<\/td>\n<\/tr>\n<tr>\n<td>2028<\/td>\n<td>x<\/td>\n<td>uplynulo viac ako 1 080 dn\u00ed<\/td>\n<td>100 % (1 000 eur)<\/td>\n<td>&#8211; 500 eur (zn\u00ed\u017eenie)<\/td>\n<td>&#8211; 500 eur (zn\u00ed\u017eenie) (\u00fahrnn\u00e9 zn\u00ed\u017eenie od roku 2025 je 1 000 eur)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>Obchodn\u00e1 spolo\u010dnos\u0165 Beta (dl\u017en\u00edk, ktor\u00fd m\u00e1 neuhraden\u00fd z\u00e1v\u00e4zok)<\/h3>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>Rok<\/strong><\/td>\n<td><strong>Od splatnosti z\u00e1v\u00e4zku k 31. decembru<\/strong><\/td>\n<td><strong>O neuhraden\u00fd z\u00e1v\u00e4zok sa zv\u00fd\u0161i z\u00e1klad dane vo v\u00fd\u0161ke (kumulat\u00edvne)<\/strong><\/td>\n<td><strong>\u00daprava z\u00e1kladu dane z pr\u00edjmov v da\u0148ovom priznan\u00ed<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>2025<\/td>\n<td>neuplynulo viac ako 360 dn\u00ed<\/td>\n<td>0 % (0 eur)<\/td>\n<td>0 eur<\/td>\n<\/tr>\n<tr>\n<td>2026<\/td>\n<td>uplynulo viac ako 360 dn\u00ed, ale nie viac ako 720 dn\u00ed<\/td>\n<td>20 % (200 eur)<\/td>\n<td>+ 200 eur (zv\u00fd\u0161enie) (\u00fahrnn\u00e9 zv\u00fd\u0161enie od roku 2025 je 200 eur)<\/td>\n<\/tr>\n<tr>\n<td>2027<\/td>\n<td>uplynulo viac ako 720 dn\u00ed, ale nie viac ako 1 080 dn\u00ed<\/td>\n<td>50 % (500 eur)<\/td>\n<td>+ 300 eur (zv\u00fd\u0161enie) (\u00fahrnn\u00e9 zv\u00fd\u0161enie od roku 2025 je 500 eur)<\/td>\n<\/tr>\n<tr>\n<td>2028<\/td>\n<td>uplynulo viac ako 1 080 dn\u00ed<\/td>\n<td>100 % (1 000 eur)<\/td>\n<td>+ 500 eur (zv\u00fd\u0161enie) (\u00fahrnn\u00e9 zv\u00fd\u0161enie od roku 2025 je 1 000 eur)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n    <div class=\"promoboxs3\">\n      <div class=\"promoboxs3__content\">\n        <div class=\"promoboxs3__content-label\">\n          Tip redakcie\n        <\/div>\n        <div class=\"promoboxs3__content-heading\">\n          Vysk\u00fa\u0161ajte si zadarmo \u00fa\u010dtovn\u00fd program Money&nbsp;S3\n        <\/div>\n        <div class=\"promoboxs3__content-text\">\n          S&nbsp;n\u00edm m\u00f4\u017eete jednoducho <strong>vies\u0165 \u00fa\u010dtovn\u00edctvo, vystavova\u0165 fakt\u00fary \u010di evidova\u0165 sklad<\/strong> pre kamenn\u00fd i&nbsp;online predaj\n        <\/div>\n        <div class=\"promoboxs3__content-cta\">\n          <a href=\"\/cennik-s3\/vyskusat-money-s3\/\" class=\"c-btn--large\">Stiahnu\u0165 sk\u00fa\u0161obn\u00fa verziu<\/a>\n        <\/div>\n      <\/div>\n      <div class=\"promoboxs3__illustration\">\n        <img decoding=\"async\" src=\"\/wp-content\/themes\/money-blog\/inc\/assets\/img\/promobox-s3.png\" alt=\"Money S3\">\n      <\/div>\n\t\t<\/div>\n  \n","protected":false},"excerpt":{"rendered":"<p>Inform\u00e1cie o \u00faprav\u00e1ch z\u00e1kladu dane z pr\u00edjmov z d\u00f4vodu nezinkasovan\u00fdch poh\u013ead\u00e1vok alebo neuhraden\u00fdch z\u00e1v\u00e4zkov uveden\u00e9 v tomto \u010dl\u00e1nku sa t\u00fdkaj\u00fa len t\u00fdch da\u0148ovn\u00edkov, ktor\u00ed \u00fa\u010dtuj\u00fa &#8230;<\/p>\n","protected":false},"author":30,"featured_media":16128,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[16,8],"tags":[380,459,457,1026,460],"class_list":["post-16127","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmov-pravnickej-osoby","category-dane","tag-dan-z-prijmov","tag-opravne-polozky","tag-pohladavky","tag-zaklad-dane-2","tag-zavazky"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/16127","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=16127"}],"version-history":[{"count":2,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/16127\/revisions"}],"predecessor-version":[{"id":16130,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/16127\/revisions\/16130"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/16128"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=16127"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=16127"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=16127"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}