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Zákon o DPH – novela

AKTUÁLNE ]dcXT ^ aTVXbcaĻRXX _aT SPĒ aîW^S]d- ^S SP]T _aT \P[Ĵ _^S]XZh dbcP]êT]Ĵ _PST deĻSiPĀ S^ Z^]ca^[]ĴW^ eðZPid cXT SPĒêĴW^ ĨaPSd bP iadąİ ehSP]İ\ e ķ[ !'! Pý !(! cTYc^ b\Ta]XRT I SĪe^- ĨSPYT i c^Wc^ X]ĴW^ S^Z[PSd Sd _aĻe]TY Xbc^ch bP ^S ! !$ i^- =P SadWTY bcaP]T PZ _[PcXcTĚ SP]T Zc^]êĴW^ aîW^S]dcXP bĨ[PSXP W\^c]^_aĻe]T _^S\XT]Zh _aX að ]PS^QdS^[ cêPa i X]ĴW^ ķ[T]bZĴIĻaêTĒ bP ]PeaWêP]^d Ĩ_aPe^d b_[]T]İ ZcâðRW YT ]PS^QdS]dcXT cêP- W^ ącĻcd P ]TSXb_^]dYT e ķPbT ei]XZd d\^ý]İ iSP]XcTĚ]TY ^b^QT bcPĀ bP _[Pad e cdiT\bZd i X]ĴW^ ķ[T]bZĴW^ ącĻcd SPĒêTY _êX]]^bcX _^SĚP r ! ^Sb cXcTĚ^\ PY bZĪa ]Tý _aeĴW^ YP]dĻaP _aTS\Tc^\ SP]T d_aPeT]Ĵ e iĻZ^]T _İb\ P iĻZ^]P ^ 3?7 P]X cPZð\Xc^ ZP[T]SĻa]TW^ a^ZP ]Pb[TSdYĨRTW^ _^ ^ 3?7 b _^S\XT]ZP\X dbcP]êT]ð\X S^Z[PS\X _aXķ^\ ]Ļb[TS]T _^ S^ZP[T]SĻa]^\ a^Zd e Zcâ^\ _aTbXPWb\Ta]XR^d ! % ! 4B adķT]İ ©Uâ\Ļ[]TY UPZcĨah P[TQ^ S^[P ^QaPc $ Tda CTSP bP YTY d\^ý]İ bcPĀ bP _[PcXcTĚ^\ Qdł S^SP]İ\ cêPad =P SadWTY bcaP]T iĻZ^] ^ 3?7 e i]T- Z[PSê bP iXbcİ ýT SPĒêĻ _êX]]^bĀ P[TQ^ b[dýQh Zcâð\ e _aTQXTWPYĨR^\ ]İ ĨķX]]^\ ^S YP]dĻaP ! !$ dbcP- ei]XZ[P _^SĚP r ! ^Sb _İb\ Q iĻZP[T]SĻa]^\ a^Zd _aTbXPW[P ^QaPc ]êdYT ýT _aTS\Tc^\ SP]T ]XT YT Z^]P ^ 3?7 e bZâą^\ iSPĒêPR^\ $ Tda P[TQ^ _aTScð\ ]Tý _aTbXPW- P]X ]PS^QdS]dcXT cêPad e cdiT\bZd ^QS^Qİ QdST \ĪRĀ ]PłP[TY _^bcd_êPĀ ]T e _aTQXTWPYĨR^\ ZP[T]SĻa]^\ a^Zd i X]ĴW^ ķ[T]bZĴW^ ącĻcd ]TiSP]XcTĚ]^d _^SĚP r $ ^Sb " iĻZ^]P ^ 3?7 ^QaPc %! $ Tda _aXķ^\ iĻZ^] ^ 3?7 ^b^Q^d ZcâĻ ]XT YT aTVXbcaêP]Ļ _aT dbcP]êdYT _^S\XT]Zh ZcâĴ iSP]X- SPĒ P ZcâĻ \Ļ ]Ļa^Z ]P eaĻcT]XT SP]T Miesto dodania cTĚ]Ļ ^b^QP \dbİ b_[]XĀ IĻZ^] ^ 3?7 _^SĚP r % Pý %# iĻZ^]P ^ 3?7 uxldcydm bg rkt hda aê]PZ^ dbcP]êdYT PY \^\T]ch ZTSh IĻZ^] ^ 3?7 e i]T]İ ĨķX]]^\ ^S 0Z^ \XTbc^ S^SP]XP Zd[cĨa]hRW bP e cðRWc^ _aİ_PS^RW bcĻeP S^cZ]dcĻ YP]dĻaP ! !$ _aX]TbXT i\T]h PY d\T[TRZðRW ą_âcêðRW eTSTRZðRW ^b^QP _[PcXcTĚ^\ SP]T e aĻ\RX _a^Q[T\PcXZh d_[Pc]T]XP _aĻ- eiST[ĻePRİRW iĻQPe]ðRW P _^S^Q]ðRW eP ]P ^S_^ķİcP]XT SP]T _aX ]PS^QdS- b[dýXTQ PZ^ ]P_aİZ[PS b[dýXTQ ]P eðbcPE i\hb[T _aTRW^S]ðRW dbcP]êT]İ ]dcİ cêPad i X]ĴW^ ķ[T]bZĴW^ ącĻcd eĻRW P eTĚcaW^RW eaĻcP]T XRW âVP]Xi^Z Ĩ_aPeT ĨķX]]TY ^S YP]dĻaP ! !$ E i\hb[T dbcP]êT]XP r $ ^Sb eP]XP P b ]X\X bĨeXbXPRXRW S^_[]ZêðRW bP dbcP]êdYT ýT PZ iSP]XcTĚ]Ļ ^b^QP _İb\ R iĻZ^]P ^ 3?7 e bĨķPb]^\ b[dýXTQ P ebcd_d ]P cXTc^ _^SdYPcXP PZ S^bXPW[P ^QaPc #( &( Tda P[TQ^ bP i]T]İ \ĪýT _aĻe^ ]P ^S_^ķİcP]XT bĨ cXTc^ b[dýQh S^SP]Ĵ ^b^QT X]TY PZ^ bcP[P _[PcXcTĚ^\ SP]T ]P iĻZ[PST iĻ- SP]T _[PcXcTĚ d_[Pc]XĀ PZ _aX ^S_^ķİ- iSP]XcTĚ]TY ^b^QT YT \XTbc^ ZST bP cXTZ^]P _^SĚP r # ^Sb # S^ " STRT\QaP cP]İ SP]T _^SĚP r #( ^Sb ! _İb\ R c^ b[dýQh UhiXRZh ehZ^]PYĨ ! !# QdST bP _aX _[]T]İ aTVXbcaPķ]TY iĻZ^]P ^ 3?7 \Ļ UPZcĨad ^S S^SĻeP?^ķ]ĨR YP]dĻa^\ ! !$ bP dbcP_êX]]^bcX P e aTVXbcaPķ]^\ Z^]P]İ cTĚP i X]ĴW^ ķ[T]bZĴW^ ącĻcd ]êdYT ýT PZ bP Zd[cĨa]T d\T[TRZĴ _^bcd_êPĀ _^SĚP _aPeXSXT[ ĨķX]]ðRW S^ " STRT\QaP ! !# E ^bcPc]ðRW ?^ķ]ĨR a^Z^\ ! !$ bX _[PcXcTĚ SP]T ą_âcêĴ eTSTRZĴ eiST[ĻePRXT iĻ_aİ_PS^RW QdST iSP]XcTĚ]Ļ ^b^QP Zcâð ]PS^QdS^[ e cdiT\bZd cêPa QPe]Ĵ P _^S^Q]Ĵ b[dýQh PZ^ ]P_aİZ[PS b[dýQh ]P eðbcPeĻRW P eTĚcaW^RW P SPĒêð ĨaPS _^bcd_êPĀ _^SĚP _aPi X]ĴW^ ķ[T]bZĴW^ ącĻcd QdST \ĪRĀ ehbXT[PYĨ P[TQ^ X]ð\ b_Īb^Q^\ eXacdeXSXT[ ĨķX]]ðRW ^S YP]dĻaP ! !$ d_[Pc]XĀ _aĻe^ ]P ^S_^ķİcP]XT SP]T Ļ[]T b_aİbcd_ĒdYĨ \XTbc^\ S^SP]XP e iSPĒêPR^\ ^QS^Qİ e Zcâ^\ cðRWc^ b[dýXTQ eaĻcP]T b ]X\X bĨeXbXPi c^Wc^ ]PS^QdS]dcXP cêPad ei]XZ[P Nadobudnutie tovaru v tuzemsku RXRW S^_[]ZêðRW b[dýXTQ P ebcd_d ]P SPĒêĻ _êX]]^bĀ PY e _aİ_PST PZ y hm gn kdmrj gn s st cXTc^ _^SdYPcXP YT \XTbc^ ZST ^b^QP ]T\Ļ S^ _^SP]XP _aİb[dą]ĴW^ SPĒ^9TS]^d i _^S\XT]^Z PQh ]PS^QdS- eĴW^ _aXi]P]XP ^S S^SĻePcTĚP i X]ĴW^ X]Ļ PZ^ iSP]XcTĚ]Ļ ^b^QP \Ļ bİS[^ ]dcXT cêPad e cdiT\bZd i X]ĴW^ ķ[T]- ķ[T]bZĴW^ ącĻcd ©Uâ\Ļ[]d UPZcĨad QhS[XbZ^ P[TQ^ \XTbc^ ZST bP ^QehZ[T iSaýXPeP bZĴW^ ącĻcd Q^[^ _aTS\Tc^\ SP]T YT ^ S^SP]İ c^Wc^ cêPad <XTbc^\ S^SP]XP b[dýXTQ e bĨeXb[^bbcPcdb S^SĻePcTĚP E i\hb[T bĨķPb]ĴW^ i]T]XP dbcP]êT]XP r ^Sb ! ?[PcXcTĚ SP]T ^_aĻe]T]^bĀ d_[PcĒêP- cX b^ ebcd_^\ ]P Zd[cĨa]T d\T[TRZĴ _İb\ Q iĻZ^]P ^ 3?7 ehýPSdYT _aT ]ĴW^ ]Ļa^Zd ]P ^S_^ķİcP]XT SP]T QdST ą_âcêĴ eTSTRZĴ eiST[ĻePRXT iĻQPeb_[]T]XT cðRWc^ _^S\XT]^Z ^ZaT\ e c^\c^ _aİ_PST \ĪRĀ _aTdZĻiPĀ X]ð\X ]Ĵ P X]Ĵ _^S^Q]Ĵ _^SdYPcXP PZ^ bĨ eðX]ĴW^ XST]cXUXZĻRXd S^SĻePcTĚP _aT aT[TeP]c]ð\X S^Z[PS\X i ^QRW^S]TY bcPeh P eTĚcaWh P S^_[]ZêðRW b[dýXTQ SPĒ e X]^\ ķ[T]bZ^\ ącĻcT _aXķ^\ ZâTą_^]ST]RXT b S^SĻePcTĚ^\ ZcâĴ bĨeXbXPRXRW b cð\c^ ebcd_^\ PZ bĨ cXT_^ZXPĚ XST ^ cĨc^ _^S\XT]Zd i aT[T- \dbXP _aTdZĻiPĀ aTĻ[]T dbZdc^ķ]T]XT c^ b[dýQh S^SP]Ĵ iSP]XcTĚ]TY ^b^QT YT eP]c]ĴW^ ķ[Ļ]Zd _aTS\Tc]TY b\Ta]XRT ]PS^QdS]dcXP cêPad PZ^ PY eðąZd \XTbc^ ZST bP cXTc^ _^SdYPcXP bZdc^ķ]T Jķ[ ! ^Sb _İb\ Q Q^S X L eh_[ðeP ei]XZ]dcTY SPĒêTY _êX]]^bcX _aX ]P- Z^]PYĨ* c^ ]T_[Pcİ PZ YT ĨķPbĀ ]P c^\c^ ýT bP ehýPSdYT PQh S^SĻePcTĚ e X]^\ S^QdS]dcİ cêPad i X]ĴW^ ķ[T]bZĴW^ _^SdYPcİ eXacdĻ[]P ķ[T]bZ^\ ącĻcT Q^[ iSP]XcTĚ]^d ^b^- ącĻcd e _aTS\Tc]^\ iSPĒêPR^\ ^Q- ?aTS\Tc]Ļ i\T]P bP cTSP cðZP ]êðRW Q^d ZcâĻ ]T\Ļ ]Ļa^Z ]P ^b[^Q^ST]XT S^Qİ ?[PcXcTĚ SP]T QdST e c^\c^ _aİ- _aPeXSXT[ daķT]XP \XTbcP S^SP]XP eh-

dane • účtovníctvo • odvody ®

AKTUÁLNE

< -10 é < \ Q FCPK \ RTKFCPGL JQFPQV[ 2NCVKVGû FCPG C TGIKUVTCéP¾ RQXKPPQUċ RNCVKVGûC FCPG '0( Yc`mhsdđm nrna`+ jsnq l r ckn+ lhdrsn oncmhj`mh` `kdan oqdu cyj`qdĘ u stydlrjt+ ` `j mdl s`j sn lhdrsn+ `kd l axckhrjn u stydlrjt `kdan r` u stydlrjt nauxjkd ycq hù`+ r` rs u` ok`shsdđnl c`md 'þ`kdi kdm ßok`shsdđÏ( `( oqu l cĘnl j`kdmc qmdgn qnj` m`rkdcti bdgn on j`kdmc qmnl qnjt+ y` jsnq gncmns` ady c`md cnc`m bg snu`qnu `kdan rkt hda sntsn nrnant+ jsnq r` y`gĥĘì cn naq`st oncđ` ncrdjt 04+ oqdrh`gk` 4/ /// dtq+ `j o rldm a( ` h(+ ncrdj 7 `kdan ¢ 37b ncr- 4 mdtrs`mnuti hm`j+ a( cnc`m l snu`qt `kdan rkt ax+ jsnq l gncmns` ady c`md cnc`m bg snu`qnu `kdan rkt hda sntsn nrnant+ jsnq r` y`gĥĘì cn naq`st oncđ` ncrdjt 04+ u oqdahdgì bnl j`kdmc qmnl qnjt oqdrh`gmd 51 4// dtq+ b( cĘnl+ u jsnqnl r` s sn nrna` rs`k` oq umxl m rstobnl ok`shsdđ`+ jsnq y`mhjnk ady khjuhc bhd+ c( cĘnl m`cnatcmtsh` oncmhjt `kdan idgn `rsh+ `j s sn nrna` m`cnatcmd u stydlrjt glnsm lìdsnj ` mdglnsm lìdsnj u q lbh m`cnatcmts gn oncmhjt ok`shsdđ` `kdan `rsh oncmhjt ok`shsdđ`+ jsnq sunq r`lnrs`sm nqf`mhy` m ykn jt+ d( cĘnl hmmnrsh oqdldmx oqh nc shdodm `kdan cĘnl hmmnrsh oqdldmx oqh nc shdodm oncđ` y jnm` ok`sm gn u hmnl kdmrjnl s sd `kdan ylktumnl s sd Cngncx n Dtq orjnl gnronc qrjnl oqhdrsnqd `kdan cĘnl hmmnrsh oqdldmx oqh bdygq`mh mnl nc shdodm + `j m` s sn nrnat u stydlrjt oqdbg cy` glnsm lìdsnj `kdan mdglnsm lìdsnj ok`shsdđ`+ jsnq r` qnycdkhk nc shdodm l `kdan bdygq`mh m l nc shdodm l+ e( cĘnl+ u jsnqnl s sn nrna` cnc rsùat+ `rģ rsùax `kdan rsùdam onydlnj+ `j r` y cnc`mh` l oqdrh`gmtģ naq`s oncđ` o rldm` a(+ njqdl cnc`mh` rsùax+ `rsh rsùax `kdan rsùdam gn onydljt+ jsnq r nrknancdm nc c`md oncđ` ¢ 27 ncr- 0 `kdan ncr- 6+ f( cĘnl+ u jsnqnl s sn nrna` oqhild ok`sat oqdc cnc`m l snu`qt oncđ` o rldm` e(+ g( cĘnl cnc`mh` snu`qt r lhdrsnl cnc`mh` u stydlrjt+ `j hcd n yc`mhsdđm nrnat oncđ` ¢ 7 ncr- 6 oqudi udsx+ jsnq mdtok`sĘtid nrnahsm oqùt oncđ` ¢ 57a `kdan ---

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\TSiT]ðRW b[dýXTQ ]P_aİZ[PS Zd[cĨa- _aĻeP cdiT\bZð\ PZ^ PY iPWaP]Xķ]ð\ ]T eiST[ĻePRXT P[TQ^ iĻQPe]Ĵ b[dýQh _[PcXcTĚ^\ SP]T Zcâð ]PS^QdS^[ cêaĻcP]T S^_[]ZêðRW b[dýXTQ ZcâĴ bĨ ePah P[TQ^ _aXYP[ b[dýQh e c^\c^ _êhbXT[P]Ĵ P[TQ^ X]ð\ b_Īb^Q^\ eXa- bcPeT]İ cTSP XST ^ X]Ĩ SPĒ PZ^ _^SĚP cdĻ[]T b_aİbcd_]T]Ĵ ]TiSP]XcTĚ]TY r $$ ^Sb iĻZ^]P ZcâĻ Q^[P e^ķX ^b^QT ZTSh QdST e bĨ[PST b _aX]Rİ- _[PcXcTĚêX SP]T d_[Pc]T]Ļ TącT e ķPbT _^\ iSP]T]XP b[dýQh e \XTbcT daķT]XP ZTł \P[ _^bcPeT]XT iSP]XcTĚ]TY ^b^\XTbc^ S^SP]XP b[dýQh cP\ ZST \Ļ Qh P c^ cPZ ýT YT e bĨ[PST b r #( Pý iĻZPi]İZ bİS[^ QhS[XbZ^ P[TQ^ ZST bP r $ P r $ ^Sb " P $ PZ^ PY e bĨ[PST ^QehZ[T iSaýXPeP ?^ZXPĚ _ĪYST ^ eXa- b ^SbTZ^\ # iĻZ^]P ^ 3?7 ^_aĻe]TcdĻ[]d ĨķPbĀ ]P eh\TSiT]^\ _^SdYPcİ ]ð ^S_^ķİcPĀ SPĒ eð[dķ]T e SPĒê^\ ]P_aİZ[PS dST[T]XT _aĻeP ]P ĨķPbĀ ]P _aXi]P]İ _^SP]^\ e SĪb[TSZd ]Tb_[^][X]T eiST[ĻePR^\ _^SdYPcİ P iĻZPi- ]T]XP aTVXbcaPķ]TY P[TQ^ î]P\êPRTY ]İZ^\ QdST iSP]XcTĚ]Ļ ^b^QP \XTbc^ _êX]]^bcX aTb_ b ^]TbZâT]İ\ iP S^SP]XP bP daķİ _^SĚP iĻZ[PS]ĴW^ iSPĒêPRXT ^QS^QXT e Zcâ^\ c^c^ _aPeXS[P c Y _^SĚP r $ ^Sb iĻZ^]P _aĻe^ ei]XZ[^ PZ \Ļ Zd SĒd _^SP]XP ^ 3?7 c^Wc^ SPĒêĴW^ _aXi]P]XP S^Z[PSh ehýPSêP]Ĵ _^SĚP r $ ^Sb _İb\ P R P[TQ^ S iĻZ^]P ^ 3?7 aTb_ _aX Ncon s`mhd c`md oqh qdfhrsq bhh ok`shsdđ` ` oqh nmdrjnqdmdi qdfhrsq - ^S_^ķİcP]İ SP]T ZcâĨ YT S^cZ]dcð _[PcXcTĚ SP]T _êX]]ð PY bĻ\ iP_[PcXĀ bhh ok`shsdđ` _^SĚP r %( ^Sb ! " & P[TQ^ ( iĻZ^]P >S YP]dĻaP ! !$ bP d_aPedYĨ _^S^ 3?7 YT Zd SĒd _^SP]XP _aİb[dą]Ĵ\XT]Zh ^S_^ķİcP]XP SP]T i cêPaê W^ SPĒêĴW^ _aXi]P]XP SPĒ deTST]Ļ P b[dýXTQ ZcâĴ _[PcXcTĚ SP]T ]PS^Qde iĻi]P\^RW S^[ P[TQ^ _aXYP[ e _^bcPeT]İ iSP]XcTĚ]TY ^b^Qh TącT _aTS cð\ ]Tý bP bcP[ _[PcX- ?aX ^S_^ķİcP]İ SP]T e cPZðRWc^ _aİcTĚ^\ SP]T P[TQ^ PZ SPĒêĻ _êX]- _PS^RW QdST _[PcXcTĚ SP]T _êX]]ð ]^bĀ ei]XZ[P _^SĚP r ( ^Sb # iĻZ^]P i^WĚPS]XĀ PY ^_aPed ^S_^ķİcP]TY SP]T ^ 3?7 _aTS SĒ^\ ZTł bP bcP[ _[PcXcT- _^SĚP r $"Q iĻZ^]P ^ 3?7 P Ĩ_aPed Ě^\ SP]T P ZcâĴ _^dýXYT P[TQ^ _^d- ^S_^ķİcP]TY SP]T _^SĚP r $# r $#P ýX[ PZ^ _[PcXcTĚ SP]T IĻbPS]Ļ i\T]P P r $#S b_^\İ]P]ĴW^ iĻZ^]P ZcâĴ Qh e _âê]P]İ b _aĻe]^d Ĩ_aPe^d _[Pc- Q^[ _êX]]ð ehZ^]PĀ PZ Qh bX aTVXbcaPķ]^d S^ Z^]RP a^ZP ! !# b_^ķİeP e c^\ ]Ĩ _êX]]^bĀ b_[]X[ eķPb ýT cĻc^ SPĒ QdST ^S_^ķİcPcTĚ]Ļ eð[dķ]T E i\hb[T ]êĴW^ i]T]XP r &' ^Sb ( iĻe SPĒê^\ _aXi]P]İ _^SP]^\ iP _aeĴ Z^]P ^ 3?7 bP dbcP]êdYT _êX]]^bĀ iSPĒêPRXT ^QS^QXT cdiT\bZTY iSP]XcTĚ]TY ^b^QT P iPWaPE ]PSeĸi]^bcX ]P ]êĴ _aPeXS[Ļ aTVXb- ]Xķ]TY iSP]XcTĚ]TY ^b^QT e _^bcPeT]İ caĻRXT _^SĚP r # P r $ iĻZ^]P ^ 3?7 _[PcXcTĚP SP]T ZcâĴ bX ]Tb_[]X[X aTZcâĴ dbcP]êdYĨ ýT iSP]XcTĚ]Ļ ^b^QP VXbcaPķ]Ĩ _êX]]^bĀ _^SPĀ e RWa^bP b eð]X\Z^d S^Qaê^Ě]TY aTVXbcaĻRXT ]^[^VXRZ^\ _âPSİ SPĒêĴ _aXi]P]XT bcĻeP _[PcXcTĚ^\ SP]T e \^\T]cT ZTł iP ZPýSĴ iSPĒêPRXT ^QS^QXT _^ķ]ĨR ]PbcP]T ]XTZcâĻ i^ iĻZ^]]ðRW bZd- _aeð\ iSPĒêPRİ\ ^QS^Qİ\ iP ZcâĴ c^ķ]^bcİ P ]XT ]P iĻZ[PST _aĻe^_[Pc]Ĵ- i SĪe^Sd ]Tb_[]T]XP cTYc^ _êX]]^bcX W^ aîW^S]dcXP SPĒêĴW^ ĨaPSd PZ^ ]T_^SP[X SPĒêĴ _aXi]P]XT e iĻZ[PSc^\d YT _^SĚP _aĻe]TY Ĩ_aPeh _[Pc]TY ]TY [TW^cT dbcP]êT]TY e r &' ^Sb ! S^ Z^]RP a^ZP ! !# bP d_aPedYĨ PY iĻZ^]P ^ 3?7 IĻaêTĒ _[PcXcTĚ SP]T _^S\XT]Zh d_[Pc]T]XP _aĻeP ]P ^S_^- Zcâð bX ]Tb_[]X[ aTVXbcaPķ]Ĩ _êX]ķİcP]XT SP]T _[PcXcTĚ^\ SP]T Zcâð bX ]^bĀ QdST _êX]]ð _^SPĀ e RWa^]^]Tb_[]X[ aTVXbcaPķ]Ĩ P[TQ^ î]P\êP- [^VXRZ^\ _âPSİ _^ķ]ĨR _aeð\ iSPRXd _êX]]^bĀ aTb_ XRW b_[]X[ ^]TbZ^- ĒêPRİ\ ^QS^Qİ\ PY eąTcZh Z^]ca^[]Ĵ aT]T eðZPih ZcâĴ e SĪb[TSZd ]Tb_[]T]XP Y jnm n COG u ymdm hmmnl nc cTYc^ _êX]]^bcX ]T_^SP[ e iĻZ[PS]TY 1. 1. 2025 d_aPedYT d_[Pc]T]XT c^Wc^ [TW^cT dbcP]êT]TY e r &'P ^Sb iĻ-

Zákon o DPH – novela

AKTUÁLNE Z^]P ^ 3?7 ?aTS\Tc]Ļ _êX]]^bĀ e _aİ_PST b_[]T]XP ZcâðRW \ĪýT iP- Tok`sĘnu`mhd nrnahsmdi oqùx l`_^SPĀ deTST]Ĵ SPĒêĴ eðZPih e RWa^- WaP]Xķ]Ļ iSP]XcTĚ]Ļ ^b^QP ZcâĻ ]XT YT k l oncmhjnl y`gq`mh mdi nrnax ]^[^VXRZ^\ _âPSİ YT iPZ^ceT]Ļ i SĪ- e cdiT\bZd dbPST]Ļ P YT XST]cXUXZêP- _^S[XTWP b_[]T]Xd daķXcðRW _êX]]^bcİ e^Sd b_aĻe]TW^ daķT]XP SĒP iPķPcXP ]Ļ _aT d_[PcĒêP]XT ^b^QXc]TY Ĩ_aPeh PS\X]XbcaPcİe]TY _êPWh e ķ[T]bZ^\ _[h]dcXP [TW^ch ]P eaĻcT]XT ]PS\Ta- e ķ[T]bZ^\ ącĻcT dbPST]XP d_[PcĒêPĀ ącĻcT dbPST]XP ZcâĴ Qh \P[X QhĀ e iĻ]ĴW^ ^S_^ķcd _aT _aİ_PS PZ Qh _[P- ^b^QXc]Ĩ Ĩ_aPed _aT \P[ð _^S]XZ iP- bPST iW^S]Ĵ b cð\X ZcâĴ bĨ dbcP]^cXcTĚêX SP]T e ]XTZcâ^\ i^ iSPĒêP- WaP]Xķ]TY ^b^Qh e B[êT]bZTY aT_dQ[X- eT]Ĵ e r %'V iĻZ^]P ^ 3?7_aT \P[ð RİRW ^QS^Qİ iP ZcâĴ _^SĻeP SPĒêĴ ZT _^S]XZ cdiT\bZTY ^b^Qh _aXi]P]XT ^]TbZâT]T cT]c^ ei]XZ^[ Oncrs`s` nrnahsmdi oqùx oncđ` <P[ð _^S]XZ iPWaP]Xķ]TY ^b^Qh bP ?[PcXcTĚ SP]T Zcâð ]Tb_[]X[ aTVXbcaPķ- ¢ 57e y jnm` n COG b_^ķİeP e c^\ \ĪýT ZTShZ^ĚeTZ aîW^S]ĨĀ dZ^]ķXĀ ]Ĩ _êX]]^bĀ QdST iP cPZĴc^ ^]TbZ^- ýT \P[ð _^S]XZ iPWaP]Xķ]TY ^b^Qh YT d_[PcĒêP]XT ^b^QXc]TY Ĩ_aPeh 0Z aT]Ĵ _^SP]XT SPĒêĴW^ bP c^c^ aîW^S]dcXT QdST @j l`k oncmhj y`gq`mh mdi nrnax tok`sĘtid _aXi]P]XP P Z^]ca^[]ĴW^ eiĀPWêPĀ [T] _aT cdiT\P[TQ^ bĨWa]]ĴW^ eðZPbZ^ P[TQ^ PZ ]P iĻZ[PST u stydlrjt nrnahsm oqùt+ mdatcd onuhmm id bP]ZRX^]êP]ð iP aîW^S]dcXP _aTbcP]T onc`Ħ h`cnrĦ n qdfhrsq bht oqd c`Ęb_aĻe]h ST[XZc d[^ýT]İ\ iPWaP]Xķ]Ļ ^b^QP d_[PcĨWa]]TY _^Zdch _^SĚP r $$P 3PĒ^- _^ c^\ PZ^ \d YT e ķ[T]bZ^\ ącĻ- ĒêPĀ ^b^QXc]Ĩ Ĩ_aPed Ĩ_[]T iĻZ^] cT dbPST]XP _aXST[T]Ĵ X]SXeXSdĻ[]T ^ 3?7 e i]T]İ ĨķX]]^\ ^S ! !$ eĴW^ _âXPSZd E _aTRW^S]ðRW dbcP]êT]XPRW r '$Z] XST]cXUXZPķ]Ĵ ķİb[^ b _aİ_^]^d 4G dbcP]êdYT \^\T]c Zcâð\ c^c^ aî^Sb $ P % Z Ĩ_aPeT ĨķX]]TY ^S YP]d- P c^c^ ķİb[^ \d YT _aİb[dą]ð\ âVĻ- W^S]dcXT e^ eiĀPWd Z B[êT]bZTY aTĻaP ! !$ bP dbcP]êdYT ýT PZ iSP]XcTĚ- ]^\ î]Ļ\T]Ĵ _aT B[êT]bZĨ aT_dQ- _dQ[XZT ]PS^QĨSP ĨķX]]^bĀ 0Z eąPZ ]Ļ ^b^QP _^SP[P ýXPS^bĀ ^ aTVXbcaĻRXd [XZd ^_aĻe]T]ð S^SĻePĀ cêPah P[TQ^ iPWaP]Xķ]Ļ ^b^QP _aTbcP]T b_ĘĒPĀ _aT SPĒ ^]TbZâT]T S^ " STRT\QaP b[dýQh e cdiT\bZd b ^b[^Q^ST]İ\ ^S _^S\XT]Zh _aT c^ PQh \^W[P QhĀ _^! !# P[TQ^ S^ c^Wc^ SĻcd\d SPĒêð SP]T _^S^Q]T PZ^ cdiT\bZĻ iSP]X- ePýêP]Ļ iP \P[ð _^S]XZ iPWaP]Xķ]TY ^b^Qh c Y Qdł e _aTQXTWPYĨR^\ ZPĨaPS iXbcX[ ýT iSP]XcTĚ]Ļ ^b^QP ]T- cTĚ]Ļ ^b^QP _^SP[P ýXPS^bĀ ^ aTVXbcaĻRXd _aT SPĒ ıP[TY QdST _[PcXĀ ýT PZ \P[ð _^S]XZ [T]SĻa]^\ a^Zd _aTbXPW]T W^S]^cd QdST _aX _[]T]İ bĨeXbXPRXRW _êX]]^bcİ iPWaP]Xķ]TY ^b^Qh d_[PcĒdYT e cdiT\- ^QaPcd e cdiT\bZd %! $ Tda P[TQ^ P d_[Pc]T]İ _aĻe _^bcd_êPĀ _^SĚP _aP- bZd b_^\İ]P]Ĩ ^b^QXc]Ĩ Ĩ_aPed ]T- a^ķ]ĴW^ ^QaPcd e ÷]XX Tda eXSXT[ ĨķX]]ðRW S^ " STRT\QaP ! !# QdST _êX]]ð e bĨeXb[^bcX b eðZ^]^\ S^SP]İ\ Zcâð\ Q^[P YTS]P i cðRWc^ E ^bcPc]ðRW _aİ_PS^RW QdST iSP]XcTĚ- _aTS\Tc]TY TZ^]^\XRZTY ķX]]^bcX _^- Se^RW W^S]Īc _aTbXPW]dcĻ ]T\ĪýT ]Ļ ^b^QP _^bcd_êPĀ _^SĚP _aPeXSXT[ SPĀ ýXPS^bĀ ^ aTVXbcaĻRXd _aT SPĒ _^S- bP ]P S^SP]XT cêPad P[TQ^ b[dýQh ĨķX]]ðRW ^S YP]dĻaP ! !$ ĚP r # iĻZ^]P ^ 3?7 cðZP bP eð[dķ]T eiĀPWêPĀ ^b[^Q^ST]XT ^S SP]T _^SĚP _aİ_PSd PZ iPWaP]Xķ]Ļ ^b^QP \Ļ e cd- r %'U ^Sb ! iĻZ^]P ^ 3?7 c Y iPWaPBhdđnl nrnahsm bg oqù COG iT\bZd iaXPST]Ĩ _aTeĻSiZPaTĒ PeąPZ ]Xķ]Ļ ^b^QP bP bcĻeP _[PcXcTĚ^\ SP]T oqd l`k oncmhjx cĻc^ ^b^QP ]TS^bXPW[P P]X dbcP]êT]ð YT T[X\X]ĻRXP PS\X]XbcaPcİe]TW^ iPĀP- a^ķ]ð ^QaPc e cdiT\bZd P P]X a^ķ]ð ^Q- 0Z \P[ð _^S]XZ iPWaP]Xķ]TY ^b^Qh ýT]XP \P[ðRW _^S]XZê P S^bXPW]dcXT aPc e ÷]XX e^ eðąZT Tda P[TQ^ _aTbXPW]T e _aTQXTWPYĨR^\ ZP[T]aê]PZĴW^ iP^QRWĻSiP]XP i WĚPSXbZP _^SĚP r $iĻZ^]P ^ 3?7* PZ eąPZ \P[ð SĻa]^\ a^Zd a^ķ]ð ^QaPc e cdiT\3?7 _^ZXPĚ XST ^ ^b[^Q^ST]XT eðZ^- _^S]XZ iPWaP]Xķ]TY ^b^Qh ]PS^QĨSP bZd $ Tda P bĨķPb]T ]T_aTbXPW]d TZ^]^\XRZTY ķX]]^bcX _aT dbPST]Ĩ e cdiT\bZd cêPa i X]ĴW^ ķ[T]bZĴW^ ]T ^QaPc e cdiT\bZd %! $ Tda P]X P ]TdbPST]Ĩ iSP]XcTĚ]Ĩ ^b^Qd ZcâĨ ącĻcd P W^S]^cP ]PS^QdS]dcİ _aT- a^ķ]ð ^QaPc e ÷]XX Tda ]TYT \^ý]Ĵ ]P ĨķT[h b_^[^ķ]ðRW _aPeXSXT[ bXPW]T [X\Xc dbcP]êT]ð e r &iĻZ^]P \ĪýT d_[PcĒêPĀ _aTS\Tc]Ĵ ^b[^Q^3?7 _êPýêPĀ iP \P[ð _^S]XZ ZTł- ^ 3?7 QdST _êX]]ð bP _aTS _aTbXPW- ST]XT ^S SP]T _^ķ]ĨR YP]dĻa^\ ýT e bĨķPb]^bcX YT ^b[^Q^ST]XT ^S SP]T ]dcİ\ c^Wc^ [X\Xcd aTVXbcaêPĀ _aT SPĒ ]Pb[TSdYĨRTW^ ZP[T]SĻa]TW^ a^ZP d\^ý]T]Ĵ XQP _aT \P[Ĵ _^S]XZh ZcâĴ _^SĚP _^b[TS]ĴW^ deTST]ĴW^ dbcP]^- E _aİ_PST ýT ^S c^Wc^ SĒP QdST e cdiT\bZd S^SĻePĀ cêPah P[TQ^ b[dýQh bĨ dbPST]Ĵ e S^cZ]dc^\ ķ[T]bZ^\ ącĻ- eT]XP iĻZ^]P ^ 3?7 cT =P ĨķT[h d_[PcĒêP]XP cðRWc^ ^b^- BĨķPb]T bP ^S \P[ĴW^ _^S]XZd iPWaP- Jb eð]X\Z^d S^SP]İ deTST]ðRW e r $ QXc]ðRW Ĩ_aPe bP STUX]dYĨ _^Y\h ©a^ķ- ]Xķ]TY ^b^Qh ]TehýPSdYT PQh e bĨeXb- ^Sb ! _İb\ P Pý W L QdST _êX]]ð ]ð ^QaPc e cdiT\bZd P ©a^ķ]ð ^QaPc [^bcX b dbZdc^ķĒêP]^d TZ^]^\XRZ^d QTi^SZ[PS]T _^ _ae^\ S^SP]İ _^SPĀ e ÷]XX ZcâĴ bĨ e cðRWc^ ^b^QXc]ðRW ķX]]^bĀ^d e cdiT\bZd ZcâĻ YT ^b[^Q^- ýXPS^bĀ ^ aTVXbcaĻRXd _aT SPĒ Ĩ_aPeĻRW _^dýİeP]Ĵ ST]Ļ ^S SP]T deĻSiP[ S^SP]XP cêPE ]êîPeTST]^\ r %'U iĻZ^]P ^ 3?7 aê P b[dýXTQ dbZdc^ķ]T]Ĵ e cdiT\bZd U mnunl trs`mnudm ¢ 57f y jnm` o DPH QdST ^S ! !$ d_aPeT]Ļ bP ^S ! !$ dbcP]êdYĨ _aPeXS[Ļ e SPĒê^\ _aXi]P]İ

dane • účtovníctvo • odvody ®

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Ján Mintál cXUXZPķ]ĴW^ ķİb[P b _aİ_^]^d 4G _aT _aT SPĒ

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