{"id":1701,"date":"2025-01-22T12:40:39","date_gmt":"2025-01-22T11:40:39","guid":{"rendered":"https:\/\/www.acconti.sk\/?p=1701"},"modified":"2025-01-22T12:47:50","modified_gmt":"2025-01-22T11:47:50","slug":"oneskorena-registracia-platne-od-1-1-2025","status":"publish","type":"post","link":"https:\/\/www.acconti.sk\/cs\/oneskorena-registracia-platne-od-1-1-2025\/","title":{"rendered":"Oneskoren\u00e1 registr\u00e1cia platn\u00e9 od 1.1.2025"},"content":{"rendered":"<p><span style=\"color: #808080;\"><strong>Oneskoren\u00e1 registr\u00e1cia platn\u00e9 od 1.1.2025<\/strong><\/span><\/p>\n<p>V\u00a0pr\u00edpade oneskorenej registr\u00e1cie pre DPH sa u\u017e nebude pod\u00e1va\u0165 jedno da\u0148ov\u00e9 priznanie za obdobie, kedy mala osoba by\u0165 DPH platite\u013eom. <strong>DPH platite\u013e bude povinn\u00fd s\u00a0oneskoren\u00edm poda\u0165 chronologicky<\/strong> v\u0161etky da\u0148ov\u00e9 priznania a\u00a0kontroln\u00e9 v\u00fdkazy, za v\u0161etky zda\u0148ovacie obdobia po\u010dn\u00fac prv\u00fdm, v\u00a0ktorom splnil podmienky a\u00a0stal sa platite\u013eom DPH. Z\u00a0neskor\u00fdch podan\u00ed tak bude platite\u013eovi DPH vypl\u00fdva\u0165 sankcia za oneskoren\u00e9 podania DPH priznan\u00ed a\u00a0kontroln\u00fdch v\u00fdkazov. Z\u00e1rove\u0148 bude ma\u0165 DPH platite\u013e v\u00a0pr\u00edslu\u0161n\u00fdch zda\u0148ovac\u00edch obdobiach n\u00e1rok aj na uplatnenie odpo\u010d\u00edtania DPH na vstupe a\u00a0to v\u00a0tom zda\u0148ovacom obdob\u00ed, v\u00a0ktorom toto pr\u00e1vo vzniklo, za splnenia ostatn\u00fdch \u0161tandardn\u00fdch podmienok n\u00e1roku na odpo\u010det.<\/p>\n<p>N\u00e1rok na odpo\u010det DPH na vstupe z\u00a0plnen\u00ed, ktor\u00e9 platite\u013e nadobudol e\u0161te pred t\u00fdm, ako sa stal platite\u013eom DPH a\u00a0pou\u017eil ich na svoje zdanite\u013en\u00e9 plnenia si uplatn\u00ed v\u00fdlu\u010dne v\u00a0prvom zda\u0148ovacom obdob\u00ed DPH.<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #808080;\"><strong>Ostatn\u00e9 zmeny v oblasti DPH <\/strong><\/span><\/p>\n<p><strong><u>Zni\u017euje sa <span style=\"color: #808080;\">limit pre doklad<\/span> vyhotoven\u00fd prostredn\u00edctvom pokladnice <span style=\"color: #808080;\">e-kasa<\/span><\/u><\/strong> klient a doklad vyhotoven\u00fd tankovac\u00edm automatom pre bez obslu\u017en\u00e9 \u010derpanie pohonn\u00fdch l\u00e1tok, ktor\u00e9 sa pova\u017euj\u00fa za <strong><u><span style=\"color: #808080;\">zjednodu\u0161en\u00fa fakt\u00faru na 400 EUR<\/span> (<\/u><\/strong>z p\u00f4vodn\u00fdch 1000 EUR pri platbe v hotovosti a 1 600 EUR pri platbe in\u00fdmi platobn\u00fdmi prostriedkami nahr\u00e1dzaj\u00facimi hotovos\u0165).<\/p>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"color: #808080;\">Vr\u00e1tenie DPH odpo\u010d\u00edtanej na vstupe sa okrem kr\u00e1de\u017ee roz\u0161iruje aj o odcudzenie alebo nez\u00e1konn\u00e9 prisvojenie tovaru<\/span>,<\/strong> \u010do zodpoved\u00e1 trestnopr\u00e1vnej terminol\u00f3gii. Toto pravidlo sa bude vz\u0165ahova\u0165 na v\u0161etky pr\u00edpady nez\u00e1konn\u00e9ho od\u0148atia tovaru z dispoz\u00edcie platite\u013ea, \u010do mu znemo\u017en\u00ed jeho pou\u017eitie na podnikate\u013esk\u00e9 \u00fa\u010dely.<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #808080;\"><strong>Bezodplatn\u00e9 dodanie tovaru \u2013 zmena z\u00e1kladu dane pre odvod DPH<\/strong><\/span><\/p>\n<p>Od 1.1.2025 sa men\u00ed sp\u00f4sob ur\u010denia z\u00e1kladu dane pri bezodplatnom dodan\u00ed tovaru. Z\u00e1kladom dane bude <strong>k\u00fapna cena tovaru alebo podobn\u00e9ho tovaru v \u010dase jeho dodania<\/strong>, a nie cena, za ktor\u00fa platite\u013e tovar nadobudol.<\/p>\n<p>Platite\u013e m\u00f4\u017ee ur\u010di\u0165 t\u00fato cenu na z\u00e1klade r\u00f4znych podkladov, napr\u00edklad <strong>porovnan\u00edm cien na trhu alebo znaleck\u00fdm posudkom<\/strong>. Nahr\u00e1dza sa tak doteraj\u0161\u00ed sp\u00f4sob, ktor\u00fd z\u00e1klad dane po\u010d\u00edtal z obstar\u00e1vac\u00edch n\u00e1kladov, resp. pri odpisovanom majetku zo zostatkovej ceny.<\/p>\n<p>Obdobn\u00fd v\u00fdpo\u010det DPH na v\u00fdstupe sa uplatn\u00ed aj pri <strong>nez\u00e1konnom prisvojen\u00ed si tovaru inou osobou<\/strong>. Doteraj\u0161ia mo\u017enos\u0165 postupn\u00e9ho zni\u017eovania DPH pri odpisovanom tovare o pomern\u00fa \u010das\u0165 zodpovedaj\u00facu v\u00fd\u0161ke odpisov sa \u00faplne vyp\u00fa\u0161\u0165a. <strong><u>Platite\u013e bude ma\u0165 povinnos\u0165 vych\u00e1dza\u0165 z k\u00fapnej ceny<\/u><\/strong> tohto alebo podobn\u00e9ho tovaru v \u010dase jeho kr\u00e1de\u017ee alebo nez\u00e1konn\u00e9ho prisvojenia, <strong>a to maxim\u00e1lne do v\u00fd\u0161ky odpo\u010d\u00edtanej DPH.<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #50b848;\"><strong>V\u00a0pr\u00edpade, \u017ee m\u00e1te na sklade ve\u013ek\u00e9 invent\u00farne rozdiely, pr\u00edpadne disponujete odp\u00edsan\u00fdm majetkom, ktor\u00fd u\u017e nepl\u00e1nujete akt\u00edvne vyu\u017e\u00edva\u0165 je na zv\u00e1\u017eenie vysporiadanie tohto majetku e\u0161te v\u00a0roku 2024. Pre viac inform\u00e1cii n\u00e1s m\u00f4\u017eete kontaktova\u0165<\/strong>.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\ud83d\udcde <strong>Potrebujete viac inform\u00e1ci\u00ed?<\/strong> Nev\u00e1hajte n\u00e1s kontaktova\u0165 \u2013 sme tu pre v\u00e1s!<\/p>\n<p>\ud83d\udce7 <strong>M\u00e1te ot\u00e1zky?<\/strong> Nap\u00ed\u0161te n\u00e1m a radi v\u00e1m poskytneme odpovede.<\/p>\n<p>\ud83d\udca1 <strong>Chcete sa poradi\u0165?<\/strong> Spojte sa s nami a n\u00e1jdeme pre v\u00e1s najlep\u0161ie rie\u0161enie.<\/p>\n<p><span style=\"color: #50b848;\">\u00a0<\/span><\/p>\n<div style=\"margin-top: 20px; margin-bottom: 0px;\" class=\"sharethis-inline-share-buttons\" ><\/div>","protected":false},"excerpt":{"rendered":"<p>Ostatn\u00e9 zmeny v oblasti DPH<\/p>","protected":false},"author":2,"featured_media":1508,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1701","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dph"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.5 - 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