{"id":7752,"date":"2018-10-16T11:57:37","date_gmt":"2018-10-16T09:57:37","guid":{"rendered":"https:\/\/www.superfaktura.sk\/?p=7752"},"modified":"2023-01-20T15:28:14","modified_gmt":"2023-01-20T14:28:14","slug":"kedy-je-potrebne-sa-pre-dph-registrovat-v-zahranici","status":"publish","type":"post","link":"https:\/\/www.superfaktura.sk\/blog\/kedy-je-potrebne-sa-pre-dph-registrovat-v-zahranici\/","title":{"rendered":"Kedy je potrebn\u00e9 sa pre DPH registrova\u0165 v zahrani\u010d\u00ed?"},"content":{"rendered":"<p>Mal\u00ed a stredn\u00ed podnikatelia rie\u0161ia v praxi prioritne dilemu <strong>&#8222;platite\u013e vs. neplatite\u013e DPH&#8220;<\/strong> resp. &#8222;funguj\u00fa&#8220; <strong>maxim\u00e1lne s jedn\u00fdm I\u010c DPH<\/strong>: slovensk\u00fdm. V niektor\u00fdch situ\u00e1ci\u00e1ch v\u0161ak musia &#8211; pr\u00edpadne m\u00f4\u017eu &#8211; pozrie\u0165 do zahrani\u010dn\u00fdch z\u00e1konov a <strong>registrova\u0165 sa pre DPH aj v zahrani\u010d\u00ed<\/strong>. Tu s\u00fa naj\u010dastej\u0161ie situ\u00e1cie.<\/p>\n<p>Na \u00favod: slovensk\u00e1 firma m\u00f4\u017ee by\u0165 v r\u00e1mci SR pre DPH registrovan\u00e1 v t\u00fdchto situ\u00e1ci\u00e1ch a z t\u00fdchto d\u00f4vodov:<\/p>\n<ul>\n<li><strong>plnohodnotn\u00fd platite\u013e DPH<\/strong>\u00a0(<b>\u00a7 4<\/b>)- k v\u00e4\u010d\u0161ine svojich dod\u00e1vok uplat\u0148uje DPH-\u010dku a z\u00e1rove\u0148 si vie odpo\u010d\u00edta\u0165 DPH z nak\u00fapen\u00fdch vstupov, pou\u017eit\u00fdch na svoj obchod;<\/li>\n<li><strong>firma registrovan\u00e1 pod\u013ea \u00a7 7a<\/strong> &#8211; ide o podnikate\u013ea, ktor\u00fd <a href=\"https:\/\/www.superfaktura.sk\/blog\/poskytujete-sluzby-odberatelom-z-krajin-eu-ste-povinni-sa-registrovat-pre-dph\/\">dod\u00e1va slu\u017eby odberate\u013eom do E\u00da s povinn\u00fdm prenosom da\u0148ovej povinnosti<\/a> pr\u00edpadne <a href=\"https:\/\/www.superfaktura.sk\/blog\/zahranicne-sluzby-adwords-facebook-a-povinnost-zdanit-ich-depehackou\/\">nakupuje slu\u017eby a digit\u00e1lne produkty so zahrani\u010dia s povinnos\u0165ou samozdani\u0165 ich slovenskou DPH-\u010dkou<\/a>. Nie je platite\u013eom DPH, prib\u00fada mu len nieko\u013eko povinnost\u00ed, no DPH zo vstupov si odpo\u010d\u00edta\u0165 nem\u00f4\u017ee;<\/li>\n<li><strong>firma registrovan\u00e1 pod\u013ea \u00a7 7<\/strong> &#8211; podnikate\u013e, ktor\u00fd nakupuje tovar z E\u00da a prekro\u010dil hranicu takto nadobudnut\u00e9ho tovaru v sume 14 000 EUR za kalend\u00e1rny rok. Rovnako nie je platite\u013eom DPH s mo\u017enos\u0165ou odpo\u010d\u00edtania DPH.<\/li>\n<\/ul>\n<p>Vo v\u0161etk\u00fdch uveden\u00fdch pr\u00edpadoch <strong>pou\u017e\u00edva podnikate\u013e slovensk\u00e9 I\u010c DPH<\/strong>. \u010casto aj vtedy, ak m\u00e1 &#8222;nejak\u00fd&#8220; obchod so zahrani\u010d\u00edm. Prioritne si teda <strong>v krajine odberate\u013ea nemus\u00ed plni\u0165 \u017eiadne povinnosti<\/strong> &#8211; teda povinnosti registra\u010dn\u00e9 ani povinnosti t\u00fdkaj\u00face sa pod\u00e1vania v\u00fdkazov \u010di platieb. Napr. ke\u010f sa pren\u00e1\u0161a povinnos\u0165 plati\u0165 DPH na odberate\u013ea <em>(poskytnutie slu\u017eby do E\u00da, predaj tovaru do E\u00da)<\/em> \u010di napr. spr\u00e1vne uplat\u0148uje slovensk\u00e1 DPH <em>(ubytovanie zahrani\u010dn\u00e9ho hos\u0165a, stavebn\u00e9 slu\u017eby poskytnut\u00e9 na Slovensku pre zahrani\u010dn\u00e9ho odberate\u013ea a \u010di predaj tovaru zo slovenskej predajne zahrani\u010dn\u00e9mu odberate\u013eovi)<\/em>. No v ur\u010dit\u00fdch pr\u00edpadoch u\u017e \u00e1no &#8211; <strong>mus\u00ed &#8222;rie\u0161i\u0165&#8220; zahrani\u010dn\u00fa DPH, zahrani\u010dn\u00fa registr\u00e1ciu, zahrani\u010dn\u00e9 I\u010c DPH a najm\u00e4 pr\u00edslu\u0161n\u00e9 v\u00fdkazy a platby.<\/strong><\/p>\n<p>Ide najm\u00e4 o:<\/p>\n<h2>E-shop s hmotn\u00fdm tovarom \u010di digit\u00e1lnymi produktmi<\/h2>\n<p>Ak slovensk\u00fd e-shop pred\u00e1va <strong>hmotn\u00fd tovar \u010di digit\u00e1lne produkty (online SaaS softv\u00e9r, \u0161abl\u00f3ny, online kurzy a pod.) s\u00fakromn\u00fdm osob\u00e1m a podnikate\u013eom bez pridelen\u00e9ho I\u010c DPH nielen zo SR, ale aj z inej krajiny E\u00da<\/strong>, je potrebn\u00e9 si sledova\u0165 <strong>hodnotu<\/strong>\u00a0<strong>predajov<\/strong> v danej krajine. Hranicou, pri ktorej sa mnoho men\u00ed, je <strong>10 000 EUR:<\/strong><\/p>\n<ul>\n<li>ak platite\u013e DPH dod\u00e1 hmotn\u00fd tovar \u010di digit\u00e1lny obsah (pr\u00edpadne v\u0161etko spolu) s\u00fakromn\u00fdm osob\u00e1m a firm\u00e1m bez I\u010c DPH us\u00eddlen\u00fdm v in\u00fdch krajin\u00e1ch E\u00da do sumy 10 000 EUR za aktu\u00e1lny a rovnako 10 000 EUR za predch\u00e1dzaj\u00faci kalend\u00e1rny rok, v podstate sa ni\u010d nemen\u00ed. Slovensk\u00ed platitelia DPH fakturuj\u00fa predaje na\u010falej za cenu vr\u00e1tane slovenskej sadzby DPH<\/li>\n<li>po prekro\u010den\u00ed tejto hranice je podnikate\u013e s najvy\u0161\u0161ou pravdepodobnos\u0165ou povinn\u00fd sa registrova\u0165 za platite\u013ea DPH v pr\u00edslu\u0161nej krajine. Od tej chv\u00edle <strong>fakturuje za cenu vr\u00e1tane zahrani\u010dnej DPH<\/strong> a t\u00fato DPH danej krajine aj vykazuje a plat\u00ed. Slovensk\u00e1 firma sa m\u00f4\u017ee v krajin\u00e1ch svojich odberate\u013eov registrova\u0165 dobrovo\u013ene aj predt\u00fdm, ke\u010f t\u00fato hranicu dosiahne. Z\u00e1rove\u0148 je mo\u017en\u00e9 vyu\u017ei\u0165 zjednodu\u0161en\u00fd re\u017eim OSS, kedy sa sta\u010d\u00ed zaregistrova\u0165 len v SR a v\u0161etky predmetn\u00e9 predaje vykazova\u0165 a plati\u0165 skrze v\u00fdkazy na port\u00e1li slovenskej Finan\u010dnej spr\u00e1vy.<\/li>\n<\/ul>\n<p>Pozor, povinnos\u0165 fakturova\u0165 odberate\u013eom DPH\u010dku pri predaji tovaru \u010di digit\u00e1lneho obsahu od hranice 10 000 EUR za rok sa vz\u0165ahuje <strong>nielen na platite\u013eov DPH, ale aj na v\u0161etk\u00fdch ostatn\u00fdch podnikate\u013eov.<\/strong><\/p>\n<p>Viac:\u00a0<strong><a href=\"https:\/\/www.superfaktura.sk\/blog\/zmeny-od-1-7-2021-eshop-a-predaj-tovaru-na-dialku-do-zahranicia\/\">Zmeny pre predaj tovaru na dia\u013eku platn\u00e9 od 1.7.2021<\/a><\/strong><\/p>\n<h2>Prev\u00e1dzkare\u0148 resp. podnikanie v zahrani\u010d\u00ed<\/h2>\n<p>Ak slovensk\u00e1 firma pred\u00e1va svoje produkty resp. poskytuje slu\u017eby <strong>z miesta v zahrani\u010d\u00ed<\/strong>, s najvy\u0161\u0161ou pravdepodobnos\u0165ou sa mus\u00ed v danej krajine registrova\u0165 a n\u00e1sledne svoje predaje zda\u0148ova\u0165 zahrani\u010dnou DPH-\u010dkou. M\u00f4\u017ee \u00eds\u0165 o nie\u010do <strong>pr\u00edle\u017eitostn\u00e9<\/strong> (<em>napr. predaj produktov na v\u00fdstave resp. zorganizovanie konferencie pre verejnos\u0165<\/em> ) alebo o trvalej\u0161ie &#8222;ukotvenie&#8220; podnikania, ke\u010f m\u00e1 slovensk\u00fd podnikate\u013e v zahrani\u010d\u00ed tzv. <strong>&#8222;prev\u00e1dzkare\u0148&#8220;<\/strong> na \u00fa\u010dely DPH (pobo\u010dku, predaj\u0148u, sklad, kancel\u00e1riu, t\u00edm a pod.). Najm\u00e4 v pr\u00edpade slu\u017eieb sa v\u0161ak v\u00e4\u010d\u0161ina obchodov zda\u0148uje formou prenosu da\u0148ovej povinnosti bez povinnosti registr\u00e1cie v zahrani\u010d\u00ed, povinn\u00e1 registr\u00e1cia sa teda vz\u0165ahuje na presne vymedzen\u00e9 situ\u00e1cie, kedy sa miesto dodania slu\u017eby ur\u010d\u00ed pod\u013ea niektor\u00e9ho z osobitn\u00fdch pravidiel a nach\u00e1dza sa v zahrani\u010d\u00ed.<\/p>\n<h2>Tzv. &#8222;premiestnenie tovaru&#8220; na \u00fa\u010dely podnikania do inej krajiny<\/h2>\n<p>Ak slovensk\u00e1 firma preprav\u00ed tovar zo Slovenska do zahrani\u010dia<em> (a zatia\u013e e\u0161te v zahrani\u010d\u00ed nem\u00e1 rozbehnut\u00fd biznis \u010di trvalej\u0161ie miesto)<\/em>, tak v ur\u010dit\u00fdch pr\u00edpadoch sa aj tento pohyb pova\u017euje za <strong>obchod podliehaj\u00faci DPH<\/strong>. Slovensk\u00e1 firma sa mus\u00ed registrova\u0165 pre DPH v danej krajine a <strong>vyk\u00e1za\u0165 DPH<\/strong> z tzv. &#8222;nadobudnutia tovaru&#8220; zo SR.<\/p>\n<h2>Dovoz\/nadobudnutie tovaru v zahrani\u010d\u00ed<\/h2>\n<p>Ak slovensk\u00fd podnikate\u013e pr\u00e1ve do inej krajiny dovezie tovar z (pre zmenu) \u010fal\u0161ej tretej krajiny, pr\u00edpadne doprav\u00ed tovar z krajiny E\u00da, mal by pr\u00edslu\u0161n\u00fa DPH z k\u00fapy <strong>vyk\u00e1za\u0165 pr\u00e1ve v krajine, v ktorej sa t\u00e1to k\u00fapa odohrala<\/strong>. Situ\u00e1ci\u00ed, ktor\u00e9 m\u00f4\u017eu nasta\u0165, je viacero a je mo\u017en\u00e9, \u017ee dan\u00e1 krajina umo\u017e\u0148uje na tento \u00fa\u010del zast\u00fapenie da\u0148ov\u00fdm z\u00e1stupcom bez toho, aby sa slovensk\u00fd podnikate\u013e musel registrova\u0165.<\/p>\n<h2>Pripravte sa na zahrani\u010dn\u00e9 z\u00e1kony a dvojn\u00e1sobn\u00fa agendu<\/h2>\n<p>Vo v\u0161etk\u00fdch uveden\u00fdch pr\u00edpadoch plat\u00ed: ak sa s najvy\u0161\u0161ou pravdepodobnos\u0165ou mus\u00edte registrova\u0165 pre DPH v konkr\u00e9tnej krajine, je potrebn\u00e9 si <strong>na\u0161tudova\u0165 miestne z\u00e1kony pre DPH (pr\u00edpadne in\u00e9) alebo sa poradi\u0165 s da\u0148ov\u00fdmi poradcami \u010di \u00faradmi.<\/strong> A ak u\u017e teda budete platite\u013eom DPH okrem Slovenska aj v zahrani\u010d\u00ed, znamen\u00e1 to <strong>dvojn\u00e1sobn\u00fa agendu:<\/strong> v 2 krajin\u00e1ch pod\u00e1vate da\u0148ov\u00e9 priznanie k DPH (pr\u00edpadne aj kontroln\u00fd v\u00fdkaz) a 2 krajin\u00e1ch odv\u00e1dzate DPH.<\/p>\n<p style=\"text-align: center;\">\n\t\t<div class=\"action-button-area action-button-area--larger\">\n\t\t\t<a href=\"https:\/\/moja.superfaktura.sk\/registracia\" class=\"input input--filled input--larger\"><span class=\"hidden-xs\"> <\/span>Vysk\u00fa\u0161ajte na 30 dn\u00ed ZADARMO<\/a>\n\t\t<\/div><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Mal\u00ed a stredn\u00ed podnikatelia rie\u0161ia v praxi prioritne dilemu &#8222;platite\u013e vs. neplatite\u013e DPH&#8220; resp. &#8222;funguj\u00fa&#8220; maxim\u00e1lne s jedn\u00fdm I\u010c DPH: slovensk\u00fdm. V niektor\u00fdch situ\u00e1ci\u00e1ch v\u0161ak musia &#8211; pr\u00edpadne m\u00f4\u017eu &#8211; pozrie\u0165 do zahrani\u010dn\u00fdch z\u00e1konov a registrova\u0165 sa pre DPH aj v zahrani\u010d\u00ed. Tu s\u00fa naj\u010dastej\u0161ie situ\u00e1cie. Na \u00favod: slovensk\u00e1 firma m\u00f4\u017ee by\u0165 v r\u00e1mci SR [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":7788,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[14,13],"tags":[],"class_list":["post-7752","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dane","category-faktury"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Kedy sa pre DPH registrova\u0165 v zahrani\u010d\u00ed? - SuperFaktura.sk<\/title>\n<meta name=\"description\" content=\"Pre&#269;&iacute;tajte si pr&iacute;pady registr&aacute;cie DPH v zahrani&#269;&iacute;. &#128181; &#268;l&aacute;nok sa venuje e-shopom, podnikaniu v zahrani&#269;&iacute; a zahrani&#269;n&yacute;m z&aacute;konom.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.superfaktura.sk\/blog\/kedy-je-potrebne-sa-pre-dph-registrovat-v-zahranici\/\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kedy sa pre DPH registrova\u0165 v zahrani\u010d\u00ed? - SuperFaktura.sk\" \/>\n<meta property=\"og:description\" content=\"Pre&#269;&iacute;tajte si pr&iacute;pady registr&aacute;cie DPH v zahrani&#269;&iacute;. &#128181; 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