{"id":365,"date":"2017-05-04T21:09:50","date_gmt":"2017-05-04T19:09:50","guid":{"rendered":"http:\/\/www.hanaconsult.sk\/hana\/?p=365"},"modified":"2017-05-04T21:09:50","modified_gmt":"2017-05-04T19:09:50","slug":"uctovanie-faktur-z-googlu","status":"publish","type":"post","link":"http:\/\/www.hanaconsult.sk\/hana\/uctovanie-faktur-z-googlu\/","title":{"rendered":"\u00da\u010dtovanie fakt\u00far z googlu."},"content":{"rendered":"

\u00da\u010dtovanie fakt\u00far z\u00a0googlu. <\/strong><\/p>\n

Google AdWords.<\/strong><\/p>\n

Spolo\u010dnos\u0165 Google pomocou svojho reklamn\u00e9ho syst\u00e9mu Google AdWords poskytuje platen\u00e9 reklamn\u00e9 slu\u017eby svojim z\u00e1kazn\u00edkom. Syst\u00e9m funguje tak, \u017ee z\u00e1kazn\u00edk zaplat\u00ed ur\u010dit\u00fa platbu, bu\u010f prevodom z bankov\u00e9ho \u00fa\u010dtu alebo kreditnou kartou, z ktorej sa postupne odpo\u010d\u00edtava konkr\u00e9tna suma v z\u00e1vislosti od n\u00e1v\u0161tevnosti – klikania na t\u00fato reklamu. Plat\u00ed sa iba vtedy, ak niekto klikne na Va\u0161u reklamu, aby nav\u0161t\u00edvil Va\u0161e webov\u00e9 str\u00e1nky. Plat\u00edte iba vtedy, ak Va\u0161a reklama zaberie.<\/p>\n

Spolo\u010dnos\u0165 Google je povinn\u00e1 V\u00e1m tieto slu\u017eby fakturova\u0165. Na konci ka\u017ed\u00e9ho mesiaca si z\u00e1kazn\u00edk s\u00e1m vygeneruje fakt\u00faru za slu\u017eby na svojom e-konte .<\/p>\n

Povinnosti vypl\u00fdvaj\u00face prij\u00edmate\u013eovi slu\u017eby z\u00a0poh\u013eadu DPH.<\/strong><\/p>\n

Pod\u013ea \u00a7 15 ods. 1 z\u00e1kona o\u00a0dani z\u00a0pridanej hodnoty je miestom dodania slu\u017eby zdanite\u013enej osobe, ktor\u00e1 kon\u00e1 v postaven\u00ed zdanite\u013enej osoby, je miesto, kde m\u00e1 t\u00e1to osoba s\u00eddlo alebo miesto podnikania, a ak je slu\u017eba dodan\u00e1 prev\u00e1dzkarni zdanite\u013enej osoby, miestom dodania slu\u017eby je miesto, kde m\u00e1 t\u00e1to osoba prev\u00e1dzkare\u0148. Ak zdanite\u013en\u00e1 osoba, ktor\u00e1 je pr\u00edjemcom slu\u017eby, nem\u00e1 s\u00eddlo, miesto podnikania alebo prev\u00e1dzkare\u0148, miestom dodania slu\u017eby je jej bydlisko alebo miesto, kde sa obvykle zdr\u017eiava. To znamen\u00e1 , \u017ee ak Google poskytne slu\u017ebu slovenskej zdanite\u013enej osobe, miestom dodania je Slovensk\u00e1 republika a\u00a0povinnos\u0165 prizna\u0165 a zaplati\u0165 da\u0148 z\u00a0pridanej hodnoty m\u00e1 slovensk\u00e1 zdanite\u013en\u00e1 osoba. Na z\u00e1klade tejto skuto\u010dnosti spolo\u010dnos\u0165 Google vystav\u00ed fakt\u00faru bez DPH , na fakt\u00fare je uveden\u00fd presun da\u0148ovej povinnosti pod\u013ea \u010dl. 196 smernice Rady 2006\/112\/EC na pr\u00edjemcu slu\u017eby.<\/p>\n

Pod\u013ea z\u00e1kona \u010d. 222\/2004 o\u00a0dani z\u00a0pridanej hodnoty , ak sa osoba, ktor\u00e1 nie je registrovan\u00e1 pre da\u0148 z\u00a0pridanej hodnoty rozhodne prij\u00edma\u0165 slu\u017ebu z\u00a0in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu, je povinn\u00e1 sa pred prv\u00fdm prijat\u00edm slu\u017eby zaregistrova\u0165 pod\u013ea \u00a7 7a z\u00e1kona o\u00a0dani z\u00a0pridanej hodnoty. <\/em><\/p>\n

Povinnos\u0165 z\u00e1kazn\u00edka odvies\u0165 a zaplati\u0165 da\u0148 z pridanej hodnoty z takto prijatej slu\u017eby vypl\u00fdva z \u00a7 69 ods. 3 z\u00e1kona o DPH. Zdanite\u013en\u00e1 osoba, ktor\u00e1 nie je zdanite\u013enou osobu a je registrovan\u00e1 pre da\u0148 pod\u013ea \u00a7 7, je povinn\u00e1 plati\u0165 da\u0148 pri slu\u017ebe dodanej zahrani\u010dnou osobou z in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu alebo zahrani\u010dnou osobou z tretieho \u0161t\u00e1tu, ak je miesto dodania slu\u017eby pod\u013ea \u00a7 15 ods. 1 v tuzemsku. Sp\u00f4sob zdanenia, resp. samozdanenia takto prijatej slu\u017eby sa l\u00ed\u0161i v z\u00e1vislosti od typu da\u0148ovej registr\u00e1cie z\u00e1kazn\u00edka.<\/p>\n

Ak je prij\u00edmate\u013e slu\u017eby registrovan\u00fd pre DPH pod\u013ea \u00a7 4 m\u00e1 okrem povinnosti odvies\u0165 DPH z\u00a0prijatej slu\u017eby , n\u00e1rok aj na odpo\u010det DPH, ide o\u00a0tzv. samozdanenie. V\u00a0da\u0148ovom priznan\u00ed k DPH\u00a0 zdanite\u013en\u00e1 osoba vypln\u00ed hodnotu zodpovedaj\u00facu z\u00e1kladu dane z\u00a0prijatej slu\u017eby na riadok 11 da\u0148ov\u00e9ho priznania, do riadku 12 vypln\u00ed DPH z\u00a0prijatej slu\u017eby, kde si da\u0148 pripo\u010d\u00edta. Z\u00e1rove\u0148 v\u00a0riadku 21 uvedie DPH z\u00a0prijatej slu\u017eby, kde si ju pod\u013ea \u00a7 49 ods. 2 p\u00edsm. b) odpo\u010d\u00edta. Celkov\u00fd v\u00fdsledok z\u00a0poh\u013eadu DPH bude nulov\u00fd.<\/p>\n

Platite\u013e DPH pod\u013ea \u00a7 4 z\u00e1kona o\u00a0DPH je povinn\u00fd poda\u0165 da\u0148ov\u00e9 priznanie do 25 dn\u00ed od skon\u010denia zda\u0148ovacieho obdobia, pod\u013ea v\u00fd\u0161ky obratu je zda\u0148ovacie obdobie bu\u010f mesiac alebo kalend\u00e1rny \u0161tvr\u0165rok.<\/p>\n

Ak je prij\u00edmate\u013e slu\u017eby registrovan\u00fd pre DPH pod\u013ea \u00a7 7a z\u00e1kona o\u00a0DPH, uvedie vypo\u010d\u00edtan\u00fa DPH z\u00a0prijatej slu\u017eby v\u00a0da\u0148ovom priznan\u00ed na riadku 12, av\u0161ak nem\u00e1 n\u00e1rok na odpo\u010det. Prij\u00edmate\u013e slu\u017eby registrovan\u00fd pod\u013ea \u00a7 7a z\u00e1kona o\u00a0DPH je povinn\u00fd odvies\u0165 a\u00a0zaplati\u0165 cel\u00fa v\u00fd\u0161ku vypo\u010d\u00edtanej DPH z\u00a0prijatej slu\u017eby bez n\u00e1roku jej n\u00e1sledn\u00e9ho odpo\u010d\u00edtania.<\/p>\n

Zdanite\u013en\u00e1 osoba registrovan\u00e1 pod\u013ea \u00a7 7a z\u00e1kona o\u00a0DPH je povinn\u00e1 pod\u013ea \u00a7 78 ods. 3 z\u00e1kona o\u00a0DPH je povinn\u00e1 poda\u0165 da\u0148ov\u00e9 priznanie do 25 dn\u00ed po skon\u010den\u00ed kalend\u00e1rneho mesiaca, v\u00a0ktorom vznikla da\u0148ov\u00e1 povinnos\u0165 , a\u00a0v\u00a0tej istej lehote zaplati\u0165 da\u0148. Osoba, ktor\u00e1 nie je platite\u013eom DPH, nie je povinn\u00e1 zaplati\u0165 da\u0148 , ak nie je vy\u0161\u0161ia ako 5 \u20ac.<\/p>\n

V\u00a0mesiacoch , kedy prij\u00edmate\u013e slu\u017eby registrovan\u00fd pre DPH pod\u013ea \u00a7 7a z\u00e1kona o\u00a0DPH neprijal slu\u017ebu, teda ke\u010f si neobjednal reklamu na Google, pri ktorej bol povinn\u00fd plati\u0165 da\u0148, nemus\u00ed pod\u00e1va\u0165 da\u0148ov\u00e9 priznanie DPH.<\/p>\n

Pri poskytovan\u00ed slu\u017eby do in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu vznik\u00e1 povinnos\u0165 poskytovate\u013eovi slu\u017eby poda\u0165 s\u00fahrnn\u00fd v\u00fdkaz, kde uvedie celkov\u00fa sumu slu\u017eieb, ktor\u00e9 boli poskytnut\u00e9 osobe registrovanej pre DPH v\u00a0inom \u010dlenskom \u0161t\u00e1te a\u00a0jej I\u010c DPH. Na z\u00e1klade podan\u00e9ho s\u00fahrnn\u00e9ho v\u00fdkazu m\u00f4\u017ee da\u0148ov\u00fd \u00farad overi\u0165 v\u00fd\u0161ku dane, ktor\u00fa je povinn\u00fd prij\u00edmate\u013e slu\u017eby vo svojom \u010dlenskom \u0161t\u00e1te.<\/p>\n

\u00a0<\/strong><\/p>\n

\u00a0<\/strong><\/p>\n

Pr\u00edklady:<\/strong><\/p>\n

Tuzemsk\u00e1 zdanite\u013en\u00e1 osoba registrovan\u00e1 pre DPH pod\u013ea \u00a7 7a, si objedn\u00e1 reklamu na Googli, spolo\u010dnos\u0165 Google jej vystav\u00ed fakt\u00faru na 200 \u20ac.<\/p>\n\n\n\n\n\n\n\n\n
P.\u010d.<\/strong><\/td>\nDoklad<\/strong><\/td>\n\u00da\u010dtovn\u00fd pr\u00edpad<\/strong><\/td>\nSuma<\/strong><\/td>\nMD<\/strong><\/td>\nD<\/strong><\/td>\n<\/tr>\n
1.<\/td>\nDFA<\/td>\nFakt\u00fara za slu\u017ebu Google<\/td>\n200<\/td>\n518<\/td>\n321<\/td>\n<\/tr>\n
2.<\/td>\nVBU<\/td>\n\u00dahrada fakt\u00fary<\/td>\n200<\/td>\n321<\/td>\n221<\/td>\n<\/tr>\n
3.<\/td>\nID<\/td>\nZ\u00e1klad dane \u2013 samozdanenie<\/td>\n200<\/td>\n395<\/td>\n395<\/td>\n<\/tr>\n
4.<\/td>\nID<\/td>\nDPH<\/td>\n40<\/td>\n548<\/td>\n343<\/td>\n<\/tr>\n
5.<\/td>\nVBU<\/td>\n\u00dahrada DPH<\/td>\n40<\/td>\n343<\/td>\n221<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

 <\/p>\n

Platite\u013e DPH pod\u013ea \u00a7 4 z\u00e1kona o\u00a0DPH si objedn\u00e1 reklamu na Googli, Google je vystav\u00ed fakt\u00faru na 400 \u20ac.<\/p>\n\n\n\n\n\n\n\n\n\n
P.\u010d.<\/strong><\/td>\nDoklad<\/strong><\/td>\n\u00da\u010dtovn\u00fd pr\u00edpad<\/strong><\/td>\nSuma<\/strong><\/td>\nMD<\/strong><\/td>\nD<\/strong><\/td>\n<\/tr>\n
1.<\/td>\nDFA<\/td>\nFakt\u00fara za slu\u017ebu Google<\/td>\n400<\/td>\n518<\/td>\n321<\/td>\n<\/tr>\n
2.<\/td>\nVBU<\/td>\n\u00dahrada fakt\u00fary<\/td>\n400<\/td>\n321<\/td>\n221<\/td>\n<\/tr>\n
3.<\/td>\nID<\/td>\nZ\u00e1klad dane \u2013 samozdanenie<\/td>\n400<\/td>\n395<\/td>\n395<\/td>\n<\/tr>\n
4.<\/td>\nID<\/td>\nSamozdanenie<\/td>\n80<\/td>\n395<\/td>\n343<\/td>\n<\/tr>\n
5.<\/td>\nID<\/td>\nZ\u00e1klad dane \u2013 n\u00e1rok na odpo\u010det<\/td>\n400<\/td>\n395<\/td>\n395<\/td>\n<\/tr>\n
5.<\/td>\nID<\/td>\nSamozdanenie \u2013 n\u00e1rok na odpo\u010det<\/td>\n80<\/td>\n343<\/td>\n395<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Google AdSence.<\/strong><\/p>\n

Spolo\u010dnos\u0165 Google prostredn\u00edctvom reklamn\u00e9ho syst\u00e9mu Google AdSense umo\u017e\u0148uje majite\u013eom webov\u00fdch str\u00e1nok prenaj\u00edma\u0165 ostatn\u00fdm spolo\u010dnostiam svoj webov\u00fd priestor na \u00fa\u010dely inzercie, reklamy. Za takto poskytnut\u00fa slu\u017ebu z\u00edskava majite\u013e webovej str\u00e1nky od spolo\u010dnosti Google peniaze. Ich v\u00fd\u0161ka z\u00e1vis\u00ed od po\u010dtu kliknut\u00ed na dan\u00fd inzerovan\u00fd odkaz.<\/p>\n

\u010co sa t\u00fdka DPH vypl\u00fdvaj\u00fa majite\u013eovi webov\u00fdch str\u00e1nok tak\u00e9 ist\u00e9 podmienky ako pri slu\u017ebe Google AdWords. Ak nie je registrovan\u00fd pod\u013ea \u00a7 4 z\u00e1kona o\u00a0DPH , m\u00e1 povinnos\u0165 sa registrova\u0165 pod\u013ea \u00a7 7a z\u00e1kona o\u00a0DPH.<\/p>\n

Na ur\u010denie skuto\u010dnosti, kto je povinn\u00fd plati\u0165 DPH, je najsk\u00f4r potrebn\u00e9 ur\u010di\u0165 miesto zdanite\u013en\u00e9ho obchodu z reklamnej slu\u017eby. Pod\u013ea \u00a7 15 ods. 1 z\u00e1kona o DPH je miestom dodania slu\u017eby zdanite\u013enej osobe, miesto kde m\u00e1 t\u00e1to osoba s\u00eddlo alebo miesto podnikania. To znamen\u00e1, \u017ee ak slovensk\u00fd majite\u013e webovej str\u00e1nky poskytne spolo\u010dnosti Google\u00a0 slu\u017ebu, miestom zdanite\u013en\u00e9ho plnenia je miesto, kde m\u00e1 Google s\u00eddlo t. j. \u00cdrsko. DPH v tomto pr\u00edpade prizn\u00e1 a odvedie spolo\u010dnos\u0165 Google vo svojom \u0161t\u00e1te.<\/p>\n

Majite\u013e webov\u00fdch str\u00e1nok, ktor\u00fd poskytuje slu\u017ebu spolo\u010dnosti Google, je zdanite\u013en\u00e1 osoba registrovan\u00e1 pre da\u0148, je pod\u013ea \u00a7 73 ods. 1 z\u00e1kona o DPH povinn\u00e1 pri poskytnut\u00ed reklamnej slu\u017eby Google AdSense vystavi\u0165 spolo\u010dnosti Google odberate\u013esk\u00fa fakt\u00faru, najnesk\u00f4r do 15 dn\u00ed od dodania slu\u017eby alebo prijatia platby. Fakt\u00fara bude vystaven\u00e1 bez DPH, nako\u013eko povinnos\u0165 plati\u0165 DPH prech\u00e1dza na spolo\u010dnos\u0165 Google, a to v mieste jeho s\u00eddla (t. j. v \u00cdrsku).<\/p>\n

Majite\u013e webov\u00fdch str\u00e1nok vystav\u00ed spolo\u010dnosti Google fakt\u00faru bez DPH , na fakt\u00fare je uveden\u00fd presun da\u0148ovej povinnosti pod\u013ea \u010dl. 196 smernice Rady 2006\/112\/EC na pr\u00edjemcu slu\u017eby. Spolo\u010dnos\u0165 Google je osobou povinnou prizna\u0165 a\u00a0zaplati\u0165 DPH. Poskytovate\u013e slu\u017eby nem\u00e1 povinnos\u0165 poda\u0165 da\u0148ov\u00e9 priznanie k\u00a0DPH, ale pod\u013ea \u00a7 80 ods. 1 p\u00edsm. d) z\u00e1kona o\u00a0DPH poda\u0165 do 25 dn\u00ed od skon\u010denia zda\u0148ovacieho obdobia, v\u00a0ktorom dodala slu\u017ebu do in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu, s\u00fahrnn\u00fd v\u00fdkaz. S\u00fahrnn\u00fd v\u00fdkaz pod\u00e1va majite\u013e webovej str\u00e1nky pod\u013ea \u00a7 80 ods. 1 p\u00edsm. d) z\u00e1kona o\u00a0DPH za ka\u017ed\u00fd mesiac, v\u00a0ktorom dodal slu\u017ebu s\u00a0miestom dodania v\u00a0inom \u010dlenskom \u0161t\u00e1te.\u00a0 Zdanite\u013en\u00e1 osoba registrovan\u00e1 pod\u013ea \u00a7 7a , je povinn\u00e1 s\u00fahrnn\u00fd v\u00fdkaz poda\u0165 za ka\u017ed\u00fd kalend\u00e1rny \u0161tvr\u0165rok, v\u00a0ktorom dodala tak\u00fato slu\u017ebu. V\u00a0\u0148om uvedie platite\u013e celkov\u00fa v\u00fd\u0161ku slu\u017eieb, ktor\u00e9 poskytol osobe registrovanej pre da\u0148 v inom \u010dlenskom \u0161t\u00e1te a\u00a0I\u010c DPH os\u00f4b, ktor\u00fdm boli tieto slu\u017eby dodan\u00e9. Pre slu\u017eby sa v\u00a0s\u00fahrnnom v\u00fdkaze uv\u00e1dza k\u00f3d 2.<\/p>\n

Bc. Lucia Hanusov\u00e1<\/p>\n","protected":false},"excerpt":{"rendered":"

\u00da\u010dtovanie fakt\u00far z\u00a0googlu. Google AdWords. Spolo\u010dnos\u0165 Google pomocou svojho reklamn\u00e9ho syst\u00e9mu Google AdWords poskytuje platen\u00e9 reklamn\u00e9 slu\u017eby svojim z\u00e1kazn\u00edkom. Syst\u00e9m funguje tak, \u017ee z\u00e1kazn\u00edk zaplat\u00ed ur\u010dit\u00fa platbu, bu\u010f prevodom z bankov\u00e9ho \u00fa\u010dtu alebo kreditnou kartou, z ktorej sa postupne odpo\u010d\u00edtava konkr\u00e9tna suma v z\u00e1vislosti od n\u00e1v\u0161tevnosti – klikania na t\u00fato reklamu. Plat\u00ed sa iba vtedy, […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_themeisle_gutenberg_block_has_review":false,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-365","post","type-post","status-publish","format-standard","hentry","category-aktuality"],"yoast_head":"\n\u00da\u010dtovanie fakt\u00far z googlu. -<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/www.hanaconsult.sk\/hana\/uctovanie-faktur-z-googlu\/\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00da\u010dtovanie fakt\u00far z googlu. -\" \/>\n<meta property=\"og:description\" content=\"\u00da\u010dtovanie fakt\u00far z\u00a0googlu. Google AdWords. Spolo\u010dnos\u0165 Google pomocou svojho reklamn\u00e9ho syst\u00e9mu Google AdWords poskytuje platen\u00e9 reklamn\u00e9 slu\u017eby svojim z\u00e1kazn\u00edkom. Syst\u00e9m funguje tak, \u017ee z\u00e1kazn\u00edk zaplat\u00ed ur\u010dit\u00fa platbu, bu\u010f prevodom z bankov\u00e9ho \u00fa\u010dtu alebo kreditnou kartou, z ktorej sa postupne odpo\u010d\u00edtava konkr\u00e9tna suma v z\u00e1vislosti od n\u00e1v\u0161tevnosti – klikania na t\u00fato reklamu. Plat\u00ed sa iba vtedy, […]\" \/>\n<meta property=\"og:url\" content=\"http:\/\/www.hanaconsult.sk\/hana\/uctovanie-faktur-z-googlu\/\" \/>\n<meta property=\"article:published_time\" content=\"2017-05-04T19:09:50+00:00\" \/>\n<meta name=\"author\" content=\"Mgr. Lucia Hanusov\u00e1\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Autor\" \/>\n\t<meta name=\"twitter:data1\" content=\"Mgr. 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