Od 1. janu\u00e1ra 2018 plat\u00ed novela z\u00e1kona \u010d. 595\/2003 Z. z. o dani z pr\u00edjmov, ktor\u00e1 do defin\u00edcie pojmu \u201cst\u00e1la prev\u00e1dzkare\u0148\u201d doplnila ustanovenia upravuj\u00face vykon\u00e1vanie podnikate\u013esk\u00fdch \u010dinnost\u00ed v SR prostredn\u00edctvom \u201etrval\u00e9ho miesta“, \u010do je podmienkou pre vznik tzv. klasickej st\u00e1lej prev\u00e1dzkarne na \u00fazem\u00ed SR.<\/p>\n
Pod\u013ea \u00a7 16 ods. 2 tretej vety z\u00e1kona o dani z pr\u00edjmov \u201eza v\u00fdkon \u010dinnosti s trval\u00fdm miestom na \u00fazem\u00ed Slovenskej republiky sa pova\u017euje aj opakovan\u00e9 sprostredkovanie slu\u017eieb prepravy a ubytovania, a to aj prostredn\u00edctvom digit\u00e1lnej platformy.\u201c<\/p>\n
Pod\u013ea stanoviska, ktor\u00e9 vydalo Finan\u010dn\u00e9 riadite\u013estvo SR 23. marca 2018, \u201cd\u00f4vodom \u00fapravy defin\u00edcie trval\u00e9ho miesta v z\u00e1kone o dani z pr\u00edjmov je reakcia na nov\u00e9 formy podnikania zalo\u017een\u00e9 na poskytovan\u00ed sprostredkovate\u013esk\u00fdch slu\u017eieb v oblasti prepravy alebo ubytovania prostredn\u00edctvom digit\u00e1lnych platforiem, ktor\u00e9 sa na rozdiel od tradi\u010dn\u00fdch foriem podnikania vyzna\u010duj\u00fa absenciou fyzickej pr\u00edtomnosti da\u0148ovn\u00edka s obmedzenou da\u0148ovou povinnos\u0165ou na \u00fazem\u00ed \u0161t\u00e1tu, v ktorom s\u00fa poskytovan\u00e9 slu\u017eby. [\u2026] Tieto sprostredkovate\u013esk\u00e9 slu\u017eby s\u00fa vykonan\u00e9 prostredn\u00edctvom automatizovan\u00fdch funkci\u00ed, ktor\u00e9 vykon\u00e1va po\u010d\u00edta\u010dov\u00fd algoritmus \u010dastokr\u00e1t lokalizovan\u00fd v jurisdikcii s n\u00edzkou alebo \u017eiadnou \u00farov\u0148ou zdanenia.\u201d<\/p>\n
Prev\u00e1dzkovatelia digit\u00e1lnych platforiem, ktor\u00fdm v SR vznikla st\u00e1la prev\u00e1dzkare\u0148 a ktor\u00ed nie s\u00fa registrovan\u00ed pre da\u0148 z pr\u00edjmov, s\u00fa povinn\u00ed si st\u00e1lu prev\u00e1dzkare\u0148 zaregistrova\u0165. V\u00a0pr\u00edpade, \u017ee tak prev\u00e1dzkovatelia digit\u00e1lnych platforiem neurobia, spr\u00e1vca dane zaregistruje st\u00e1lu prev\u00e1dzkare\u0148 z\u00a0\u00faradnej moci.<\/p>\n
Slovensko je tak jednou z prv\u00fdch kraj\u00edn, ktor\u00e9 sa sna\u017eia nastavi\u0165 pravidl\u00e1 miestneho zda\u0148ovania pr\u00edjmov z digit\u00e1lnej ekonomiky.<\/p>\n
Pod\u013ea ned\u00e1vno medializovan\u00fdch inform\u00e1ci\u00ed (z 30. j\u00fala 2018), pod\u013ea Slovenskej komory da\u0148ov\u00fdch poradcov (SKDP) sa doteraz dobrovo\u013ene zaregistrovala iba jedna spolo\u010dnos\u0165, pri \u010fal\u0161\u00edch (napr. pri spolo\u010dnosti Booking.com) prebieha proces \u00faradnej registr\u00e1cie. Pod\u013ea SKDP m\u00f4\u017ee uveden\u00e1 pr\u00e1vna \u00faprava vies\u0165 k dvojit\u00e9mu zdaneniu a poru\u0161eniu zml\u00fav o zamedzen\u00ed dvojit\u00e9ho zdanenia, ktor\u00e9 maj\u00fa ma\u0165 prednos\u0165 pred slovensk\u00fdmi z\u00e1konmi.<\/p>\n","protected":false},"excerpt":{"rendered":"
Od 1. janu\u00e1ra 2018 plat\u00ed novela z\u00e1kona \u010d. 595\/2003 Z. z. o dani z pr\u00edjmov, ktor\u00e1 do defin\u00edcie pojmu \u201cst\u00e1la prev\u00e1dzkare\u0148\u201d doplnila ustanovenia upravuj\u00face vykon\u00e1vanie podnikate\u013esk\u00fdch \u010dinnost\u00ed v SR prostredn\u00edctvom \u201etrval\u00e9ho miesta“, \u010do je podmienkou pre vznik tzv. klasickej st\u00e1lej prev\u00e1dzkarne na \u00fazem\u00ed SR. Pod\u013ea \u00a7 16 ods. 2 tretej vety z\u00e1kona o dani z…<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1321","post","type-post","status-publish","format-standard","hentry","category-news"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.marek.sk\/sk\/wp-json\/wp\/v2\/posts\/1321","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.marek.sk\/sk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.marek.sk\/sk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.marek.sk\/sk\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.marek.sk\/sk\/wp-json\/wp\/v2\/comments?post=1321"}],"version-history":[{"count":2,"href":"https:\/\/www.marek.sk\/sk\/wp-json\/wp\/v2\/posts\/1321\/revisions"}],"predecessor-version":[{"id":1323,"href":"https:\/\/www.marek.sk\/sk\/wp-json\/wp\/v2\/posts\/1321\/revisions\/1323"}],"wp:attachment":[{"href":"https:\/\/www.marek.sk\/sk\/wp-json\/wp\/v2\/media?parent=1321"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.marek.sk\/sk\/wp-json\/wp\/v2\/categories?post=1321"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.marek.sk\/sk\/wp-json\/wp\/v2\/tags?post=1321"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}