{"id":1705,"date":"2025-01-22T12:41:33","date_gmt":"2025-01-22T11:41:33","guid":{"rendered":"https:\/\/www.acconti.sk\/?p=1705"},"modified":"2025-01-22T12:46:57","modified_gmt":"2025-01-22T11:46:57","slug":"nadobudnutie-tovaru-z-ineho-cs-od-1-1-2025","status":"publish","type":"post","link":"https:\/\/www.acconti.sk\/cs\/nadobudnutie-tovaru-z-ineho-cs-od-1-1-2025\/","title":{"rendered":"Nadobudnutie tovaru z\u00a0in\u00e9ho \u010c\u0160 od 1.1.2025"},"content":{"rendered":"<p><span style=\"color: #808080;\"><strong>Nadobudnutie tovaru z\u00a0in\u00e9ho \u010c\u0160 od 1.1.2025<\/strong><\/span><\/p>\n<p><strong>Pri nadobudnut\u00ed tovaru z in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu u\u017e nebude na uplatnenie pr\u00e1va na odpo\u010d\u00edtanie DPH na vstupe vy\u017eadovan\u00e1 fakt\u00fara od dod\u00e1vate\u013ea<\/strong>. N\u00e1rok na odpo\u010det bude m\u00f4c\u0165 nadob\u00fadate\u013e preuk\u00e1za\u0165 aj in\u00fdm in\u00fdmi hodnovern\u00fdmi dokladmi osved\u010duj\u00facimi uskuto\u010dnenie nadobudnutia tovaru v tuzemsku z in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu a vznik da\u0148ovej povinnosti, pri\u010dom do kontroln\u00e9ho v\u00fdkazu vyk\u00e1\u017ee \u00fadaje z tohto in\u00e9ho dokladu.<\/p>\n<p><span style=\"color: #808080;\"><strong>Leasingov\u00e9 zmluvy od 1.1.2025<\/strong><\/span><\/p>\n<p><strong>Zmena da\u0148ov\u00e9ho pos\u00fadenia odovzdania tovaru na z\u00e1klade n\u00e1jomn\u00fdch zml\u00fav<\/strong>, z ktor\u00fdch jednozna\u010dne nevypl\u00fdvalo, \u017ee k nadobudnutiu vlastn\u00edctva k tomuto tovaru d\u00f4jde najnesk\u00f4r zaplaten\u00edm poslednej spl\u00e1tky. Pod\u013ea nov\u00e9ho znenia Z\u00e1kona o DPH bude ako dodanie tovaru pos\u00faden\u00e9 aj odovzdanie tovaru na z\u00e1klade n\u00e1jomnej zmluvy alebo obdobnej zmluvy s dojednanou opciou k\u00fapy, ak pri jej uzatvoren\u00ed vyu\u017eitie opcie k\u00fapy predstavuje jedin\u00fa racion\u00e1lnu vo\u013ebu pre n\u00e1jomcu. T\u00e1to zmena m\u00f4\u017ee z poh\u013eadu dane z pridanej hodnoty v\u00fdrazne zmeni\u0165 <strong>charakter poskytovania finan\u010dn\u00fdch leasingov<\/strong>, preto\u017ee ak bude transakcia predstavova\u0165 dodanie tovaru, pren\u00e1\u0161a vznik da\u0148ovej povinnosti a teda aj odvedenia DPH u\u017e na momente odovzdania tovaru n\u00e1jomcovi, a nie tak ako tomu bolo pri mnoh\u00fdch form\u00e1ch pren\u00e1jmu doteraz, postupne v mesa\u010dn\u00fdch spl\u00e1tkach ako dodanie slu\u017eby. Stanovenie hranice medzi dodan\u00edm slu\u017eby a tovaru m\u00f4\u017ee by\u0165 pomerne n\u00e1ro\u010dn\u00e9 v z\u00e1vislosti od dohodnut\u00fdch podmienok transakcie<\/p>\n<p><span style=\"color: #808080;\"><strong><br \/>\nSamozdanenie pri dovoze od 1.7.2025<\/strong><\/span><\/p>\n<p>Od 1. j\u00fala 2025 d\u00f4jde k zmene pravidiel uplat\u0148ovania DPH pri dovoze tovaru z kraj\u00edn mimo E\u00da. Po novom u\u017e DPH nebude vo v\u0161etk\u00fdch pr\u00edpadoch vyrubova\u0165 coln\u00fd org\u00e1n \u2013 spr\u00e1vcom dane bude v ur\u010dit\u00fdch situ\u00e1ci\u00e1ch da\u0148ov\u00fd \u00farad. T\u00e1to zmena umo\u017en\u00ed platite\u013eom DPH, ktor\u00ed splnia z\u00e1konom stanoven\u00e9 podmienky, vyu\u017ei\u0165 tzv. samozdanenie. V praxi to znamen\u00e1, \u017ee platite\u013e v da\u0148ovom priznan\u00ed vyk\u00e1\u017ee DPH z dovozu a z\u00e1rove\u0148 si t\u00fato sumu uplatn\u00ed ako odpo\u010det DPH na vstupe.<\/p>\n<p>Tento postup vych\u00e1dza z transpoz\u00edcie smernice Eur\u00f3pskej \u00fanie, ktorej zavedenie sa v\u0161ak viackr\u00e1t odkladalo. Hlavn\u00fdm d\u00f4vodom odkladov bol negat\u00edvny vplyv na \u0161t\u00e1tny rozpo\u010det, a to najm\u00e4 z h\u013eadiska hotovostn\u00e9ho toku po\u010das prv\u00e9ho roka implement\u00e1cie.<\/p>\n<p><span style=\"color: #808080;\"><strong>Pozit\u00edva a negat\u00edva novej \u00fapravy<\/strong><\/span><\/p>\n<p>Medzi hlavn\u00e9 v\u00fdhody samozdanenia patr\u00ed zlep\u0161enie cash-flow pre platite\u013eov DPH. Da\u0148 bude toti\u017e mo\u017en\u00e9 odpo\u010d\u00edta\u0165 v tom istom zda\u0148ovacom obdob\u00ed, v ktorom vznikne da\u0148ov\u00e1 povinnos\u0165 pri dovoze. Na druhej strane v\u0161ak platitelia DPH m\u00f4\u017eu vyu\u017ei\u0165 tento mechanizmus iba v pr\u00edpade, \u017ee splnia nasleduj\u00face podmienky:<\/p>\n<ul>\n<li><strong>S\u00eddlo v tuzemsku<\/strong> \u2013 Platite\u013e DPH mus\u00ed by\u0165 usaden\u00fd na \u00fazem\u00ed Slovenskej republiky.<\/li>\n<li><strong>Registr\u00e1cia pre DPH<\/strong> \u2013 Platite\u013e mus\u00ed by\u0165 registrovan\u00fd pre DPH pod\u013ea \u00a74 alebo \u00a74b Z\u00e1kona o DPH.<\/li>\n<li><strong>Status schv\u00e1len\u00e9ho hospod\u00e1rskeho subjektu (AEO)<\/strong> \u2013 Platite\u013e mus\u00ed ma\u0165 tento status udelen\u00fd pod\u013ea coln\u00fdch predpisov.<\/li>\n<li><strong>Vyu\u017eitie tovaru na ekonomick\u00fa \u010dinnos\u0165<\/strong> \u2013 Dov\u00e1\u017ean\u00fd tovar mus\u00ed by\u0165 ur\u010den\u00fd v\u00fdlu\u010dne na v\u00fdkon hospod\u00e1rskej \u010dinnosti platite\u013ea.<\/li>\n<\/ul>\n<p><strong>Sankcie za poru\u0161enie podmienok<\/strong><\/p>\n<p>V pr\u00edpade, \u017ee platite\u013e DPH poru\u0161\u00ed vy\u0161\u0161ie uveden\u00e9 podmienky, spr\u00e1vca dane mu m\u00f4\u017ee ulo\u017ei\u0165 pokutu. V\u00fd\u0161ka pokuty bude predstavova\u0165 1,3 % zo sumy DPH pri dovoze tovaru, ktor\u00fa by bol inak vyrubil coln\u00fd \u00farad, ak by nebolo vyu\u017eit\u00e9 samozdanenie.<\/p>\n<p>Tieto opatrenia maj\u00fa zabezpe\u010di\u0165, aby samozdanenie bolo dostupn\u00e9 len pre subjekty, ktor\u00e9 sp\u013a\u0148aj\u00fa z\u00e1konn\u00e9 po\u017eiadavky, \u010d\u00edm sa minimalizuje riziko zneu\u017eitia tohto mechanizmu.<\/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<div style=\"margin-top: 20px; margin-bottom: 0px;\" class=\"sharethis-inline-share-buttons\" ><\/div>","protected":false},"excerpt":{"rendered":"<p>Nadobudnutie tovaru z\u00a0in\u00e9ho \u010c\u0160 od 1.1.2025<\/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-1705","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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