{"id":1750,"date":"2023-10-02T00:00:02","date_gmt":"2023-10-02T00:00:02","guid":{"rendered":"http:\/\/www.marek.sk\/?p=1750"},"modified":"2023-10-02T12:52:45","modified_gmt":"2023-10-02T12:52:45","slug":"oktober-2023-navrhovana-zmena-zakona-o-dph","status":"publish","type":"post","link":"https:\/\/www.marek.sk\/sk\/oktober-2023-navrhovana-zmena-zakona-o-dph\/","title":{"rendered":"Okt\u00f3ber 2023 | Navrhovan\u00e1 zmena z\u00e1kona o DPH"},"content":{"rendered":"\n<p>Ministerstvo\nfinanci\u00ed Slovenskej republiky pripravilo n\u00e1vrh z\u00e1kona, ktor\u00fdm sa m\u00e1 zmeni\u0165 a&nbsp;doplni\u0165\nz\u00e1kon \u010d. 222\/2004 Z. z. o&nbsp;dani z&nbsp;pridanej hodnoty. N\u00e1vrh novely je v\ns\u00fa\u010dasnosti v medzirezortnom pripomienkovom konan\u00ed. V novele sa navrhuje, \u017ee jej\njednotliv\u00e9 \u010dasti maj\u00fa nadobudn\u00fa\u0165 \u00fa\u010dinnos\u0165 v r\u00f4znych d\u00e1tumoch (od marca 2024 do\njanu\u00e1ra 2025).<\/p>\n\n\n\n<p>Medzi navrhovan\u00e9\nzmeny, ktor\u00e9 m\u00e1 novela prinies\u0165, patria:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>zdanite\u013en\u00e1 osoba sa st\u00e1va povinne\nplatite\u013eom v z\u00e1vislosti od dosiahnutia obratu, ktor\u00fd sa m\u00e1 zv\u00fd\u0161i\u0165 na 50.000 EUR\nv&nbsp;prebiehaj\u00facom kalend\u00e1rnom roku;<\/li><li>ako d\u00f4sledok v\u00fdvoja eur\u00f3pskej\nlegislat\u00edvy a judikat\u00fary S\u00fadneho dvora E\u00da m\u00e1 d\u00f4js\u0165 k zmene da\u0148ov\u00e9ho re\u017eimu\nfinan\u010dn\u00e9ho l\u00edzingu;<\/li><li>m\u00e1 sa zavies\u0165 mo\u017enos\u0165 odpo\u010d\u00edtania dane\npri nadobudnut\u00ed tovaru z&nbsp;in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu E\u00da aj na z\u00e1klade in\u00e9ho\ndokladu ako fakt\u00fary;<\/li><li>m\u00e1 d\u00f4js\u0165 k \u00faprave miesta dodania\nkult\u00farnych, vzdel\u00e1vac\u00edch alebo z\u00e1bavn\u00fdch slu\u017eieb, ak tak\u00e9to slu\u017eby bud\u00fa dodan\u00e9\nnezdanite\u013enej osobe online formou alebo virtu\u00e1lnou formou;<\/li><li>maxim\u00e1lna hodnota odpo\u010d\u00edtania dane na\nz\u00e1klade dokladu vyhotoven\u00e9ho pokladnicou e-kasa klient sa m\u00e1 zn\u00ed\u017ei\u0165 (zo\ns\u00fa\u010dasn\u00fdch 1.000 EUR pri \u00fahrade v&nbsp;hotovosti, resp. 1.600 EUR pri \u00fahrade\nplatobnou kartou) na 400 EUR.<\/li><\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Ministerstvo financi\u00ed Slovenskej republiky pripravilo n\u00e1vrh z\u00e1kona, ktor\u00fdm sa m\u00e1 zmeni\u0165 a&nbsp;doplni\u0165 z\u00e1kon \u010d. 222\/2004 Z. z. o&nbsp;dani z&nbsp;pridanej hodnoty. N\u00e1vrh novely je v s\u00fa\u010dasnosti v medzirezortnom pripomienkovom konan\u00ed. V novele sa navrhuje, \u017ee jej jednotliv\u00e9 \u010dasti maj\u00fa nadobudn\u00fa\u0165 \u00fa\u010dinnos\u0165 v r\u00f4znych d\u00e1tumoch (od marca 2024 do janu\u00e1ra 2025). Medzi navrhovan\u00e9 zmeny, ktor\u00e9 m\u00e1 novela&#8230;<\/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":[2],"tags":[],"class_list":["post-1750","post","type-post","status-publish","format-standard","hentry","category-novinky"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.marek.sk\/sk\/wp-json\/wp\/v2\/posts\/1750","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=1750"}],"version-history":[{"count":1,"href":"https:\/\/www.marek.sk\/sk\/wp-json\/wp\/v2\/posts\/1750\/revisions"}],"predecessor-version":[{"id":1751,"href":"https:\/\/www.marek.sk\/sk\/wp-json\/wp\/v2\/posts\/1750\/revisions\/1751"}],"wp:attachment":[{"href":"https:\/\/www.marek.sk\/sk\/wp-json\/wp\/v2\/media?parent=1750"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.marek.sk\/sk\/wp-json\/wp\/v2\/categories?post=1750"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.marek.sk\/sk\/wp-json\/wp\/v2\/tags?post=1750"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}