[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.fraxis.sk\/co-je-to-dph\/#Article","mainEntityOfPage":"https:\/\/www.fraxis.sk\/co-je-to-dph\/","headline":"\u010co je to DPH?","name":"\u010co je to DPH?","description":"\u010co je to DPH? Kedy ju mus\u00edm plati\u0165? Pre\u010do ju mus\u00edm plati\u0165? Ak\u00e1 je DPH na Slovensku? Na tieto ot\u00e1zky […]","datePublished":"2024-03-15","dateModified":"2024-03-15","author":{"@type":"Person","@id":"https:\/\/www.fraxis.sk\/author\/#Person","name":"","url":"https:\/\/www.fraxis.sk\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/dac37d998cdbc92cc7ee5d23d4d689a369122af40c5450007470acab45b61d68?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/dac37d998cdbc92cc7ee5d23d4d689a369122af40c5450007470acab45b61d68?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"fraxis.sk","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.fraxis.sk\/wp-content\/uploads\/Image70833.jpg","url":"https:\/\/www.fraxis.sk\/wp-content\/uploads\/Image70833.jpg","height":0,"width":0},"url":"https:\/\/www.fraxis.sk\/co-je-to-dph\/","about":["Ekonomika"],"wordCount":402,"articleBody":"\u010co je to DPH? Kedy ju mus\u00edm plati\u0165? Pre\u010do ju mus\u00edm plati\u0165? Ak\u00e1 je DPH na Slovensku? Na tieto ot\u00e1zky v\u00e1m hne\u010f zodpovieme.\u00a0\u010co je to DPH?\u010co je to vlastne t\u00e1 DPH, ktorou n\u00e1s ka\u017ed\u00fd stra\u0161\u00ed? \u00da\u017e do mala v doma \u010di v telev\u00edzii po\u010d\u00favame o DPH. DPH je takzvane\u00a0da\u0148 z pridanej hodnoty,\u00a0ktor\u00fa plat\u00ed kone\u010dn\u00fd spotrebite\u013e pri n\u00e1kupe tovarov a slu\u017eieb. Podnikatelia ju odv\u00e1dzaj\u00fa \u0161t\u00e1tu. Nem\u00e1 vplyv na v\u00fdsledok hospod\u00e1renia podnikate\u013ea, ale ovplyv\u0148uje kone\u010dn\u00fa cenu pre spotrebite\u013ea.\u00a0Je to jedna z najv\u00fdznamnej\u0161\u00edch dan\u00ed pre \u0161t\u00e1tne rozpo\u010dty v mnoh\u00fdch krajin\u00e1ch, vr\u00e1tane Slovenska.Kedy sa st\u00e1vate platite\u013eom DPH?\u00a0Ak po\u010das dvan\u00e1stich po sebe id\u00facich mesiacov prekro\u010d\u00edte obrat 49 790 \u20ac z predan\u00fdch tovarov a slu\u017eieb v tuzemsku.\u00a0Ak nadobudnete majetok privatiz\u00e1ciou, predajom podniku od platite\u013ea DPH alebo f\u00faziou.\u00a0Ak na neplatite\u013ea DPH prech\u00e1dza majetok platite\u013ea DPH.\u00a0Ak zded\u00edte ekonomick\u00fa \u010dinnos\u0165 po zomrelom, ktor\u00fd bol platite\u013eom DPH.\u00a0Ak dod\u00e1te stavbu alebo jej \u010das\u0165, stavebn\u00fd pozemok, alebo prijmete platbu pred jej dodan\u00edm a dosiahne sa obrat 49 790 \u20ac a viac (ak nejde o pr\u00edle\u017eitostn\u00fd predaj).\u00a0\u00a0Ako DPH funguje v praxi?\u00a0DPH sa odv\u00e1dza v nasleduj\u00facich sadzb\u00e1ch: z\u00e1kladn\u00e1 sadzba 20 %, zn\u00ed\u017een\u00e1 sadzba 10 %, a novinka od roku 2023 je zn\u00ed\u017een\u00e1 sadzba 5 %.\u00a0Pri n\u00e1kupe tovaru vr\u00e1tane DPH m\u00e1te n\u00e1rok na vr\u00e1tenie zaplatenej dane. Pri predaji tovaru vr\u00e1tane DPH mus\u00edte t\u00fato da\u0148 odvies\u0165 \u0161t\u00e1tu2.\u00a0Mechanizmus DPH m\u00f4\u017eeme uk\u00e1za\u0165 na pr\u00edklade: Ak nak\u00fapite tovar za 1 200 \u20ac vr\u00e1tane DPH a n\u00e1sledne ho pred\u00e1te za 1 800 \u20ac vr\u00e1tane DPH, va\u0161a hrub\u00e1 mar\u017ea je 600 \u20ac.\u00a0Syst\u00e9m DPH na Slovensku funguje na princ\u00edpe priebe\u017en\u00e9ho vyberania dan\u00ed. \u00a0Ka\u017ed\u00fd predajca \u00fa\u010dtuje DPH na pred\u00e1van\u00e9 tovary alebo poskytovan\u00e9 slu\u017eby. N\u00e1sledne vyzberan\u00fa DPH odvedie \u0161t\u00e1tu a z\u00e1rove\u0148 si m\u00f4\u017ee odpo\u010d\u00edta\u0165 DPH, ktor\u00fa zaplatil na vstupoch. T\u00e1to da\u0148 je platen\u00e1 nepriamo v cene tovarov a slu\u017eieb, pri\u010dom platite\u013e DPH (podnikate\u013e) a kone\u010dn\u00fd spotrebite\u013e (z\u00e1kazn\u00edk) nie s\u00fa rovnak\u00e9 osoby. Platite\u013e DPH je povinn\u00fd registrova\u0165 sa, ak dosiahne ur\u010dit\u00fd obrat, ale m\u00f4\u017ee sa zaregistrova\u0165 aj dobrovo\u013ene.\u00a0                                                                                                                                                                                                                                                                                                                                                                                        5\/5 - (6 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"\u010co je to DPH?","item":"https:\/\/www.fraxis.sk\/co-je-to-dph\/#breadcrumbitem"}]}]