{"id":399,"date":"2022-02-10T21:22:22","date_gmt":"2022-02-10T19:22:22","guid":{"rendered":"http:\/\/www.hanaconsult.sk\/hana\/?p=399"},"modified":"2022-02-10T21:22:22","modified_gmt":"2022-02-10T19:22:22","slug":"legislativne-zmeny-na-rok-2022","status":"publish","type":"post","link":"http:\/\/www.hanaconsult.sk\/hana\/legislativne-zmeny-na-rok-2022\/","title":{"rendered":"Legislat\u00edvne zmeny na rok 2022"},"content":{"rendered":"<p>V\u00a0roku 2022 n\u00e1s \u010dak\u00e1 op\u00e4\u0165 viacero legislat\u00edvnych zmien, \u010di u\u017e v\u00a0da\u0148ovej a\u00a0\u00fa\u010dtovnej oblasti ako aj v\u00a0pracovnom pr\u00e1ve. Medzi najv\u00fdraznej\u0161ie zmeny v\u00a0\u00fa\u010dtovnej oblasti patr\u00ed digitaliz\u00e1cia \u00fa\u010dtovn\u00edctva.<\/p>\n<p>N<strong>ov\u00e9 tla\u010div\u00e1 da\u0148ov\u00fdch priznan\u00ed<\/strong><\/p>\n<p>Ozn\u00e1menie MF SR \u010d. MF\/014762\/2021-721 o vydan\u00ed vzorov tla\u010d\u00edv da\u0148ov\u00fdch priznan\u00ed k\u00a0dani z\u00a0pr\u00edjmov (FO-typ A ,FO\u2013typ B a PO), zverejnen\u00e9 vo FS ako pr\u00edspevok \u010d. 15\/2021.<\/p>\n<p><a href=\"https:\/\/www.mfsr.sk\/sk\/financie\/financny-spravodajca\/2021\/?forceBrowserDetector=pc\">https:\/\/www.mfsr.sk\/sk\/financie\/financny-spravodajca\/2021\/?forceBrowserDetector=pc<\/a><\/p>\n<p><strong>pr\u00edspevok 15<\/strong><\/p>\n<p>Ozn\u00e1menie MF SR \u010d. MF\/014765\/2021-721 o\u00a0vydan\u00ed pou\u010den\u00ed na vyplnenie da\u0148ov\u00fdch priznan\u00ed k dani z pr\u00edjmov, zverejnen\u00e9 vo FS ako pr\u00edspevok \u010d. 16\/2021.<\/p>\n<p><a href=\"https:\/\/www.mfsr.sk\/sk\/financie\/financny-spravodajca\/2021\/?forceBrowserDetector=pc\">https:\/\/www.mfsr.sk\/sk\/financie\/financny-spravodajca\/2021\/?forceBrowserDetector=pc<\/a><\/p>\n<p><strong>pr\u00edspevok 16<\/strong><\/p>\n<p><strong>Uplat\u0148ovanie da\u0148ov\u00fdch str\u00e1t<\/strong> \u2013 zmeny v\u00a0odpo\u010dte da\u0148ov\u00fdch str\u00e1t vyk\u00e1zan\u00fdch za zda\u0148ovacie obdobie za\u010d\u00ednaj\u00face najsk\u00f4r 1.1.2021:<\/p>\n<ul>\n<li><strong>Mikroda\u0148ovn\u00edk<\/strong> \u2013 do v\u00fd\u0161ky vyk\u00e1zan\u00e9ho z\u00e1kladu dane po\u010das najviac 5 bezprostredne po sebe nasleduj\u00facich zda\u0148ovac\u00edch obdob\u00ed za\u010d\u00ednaj\u00fac zda\u0148ovac\u00edm obdob\u00edm bezprostredne nasleduj\u00facim po zda\u0148ovacom obdob\u00ed, v\u00a0ktorom bola t\u00e1to strata vyk\u00e1zan\u00e1.<\/li>\n<li><strong>Da\u0148ovn\u00edk<\/strong> \u2013 do v\u00fd\u0161ky 50 % z\u00e1kladu dane po\u010das najviac 5 bezprostredne po sebe nasleduj\u00facich zda\u0148ovac\u00edch obdob\u00ed za\u010d\u00ednaj\u00fac zda\u0148ovac\u00edm obdob\u00edm bezprostredne nasleduj\u00facim po zda\u0148ovacom obdob\u00ed, v\u00a0ktorom bola t\u00e1to strata vyk\u00e1zan\u00e1.<\/li>\n<\/ul>\n<p><strong>Digitaliz\u00e1cia \u00fa\u010dtovn\u00edctva<\/strong><\/p>\n<p>Novela z\u00e1kona o\u00a0\u00fa\u010dtovn\u00edctve umo\u017e\u0148uje da\u0148ov\u00fdm subjektom prechod \u00fa\u010dtovn\u00edctva do digit\u00e1lnej podoby a\u00a0to dvomi sp\u00f4sobmi:<\/p>\n<ol>\n<li><strong>archivovan\u00edm \u00fa\u010dtovnej dokument\u00e1cie v\u00a0elektronickej podobe,<\/strong><\/li>\n<li>alebo <strong>zaveden\u00edm elektroniz\u00e1cie do jednotliv\u00fdch procesov vedenia \u00fa\u010dtovn\u00edctva<\/strong>.<\/li>\n<\/ol>\n<p>Novelizovan\u00fd z\u00e1kon o\u00a0\u00fa\u010dtovn\u00edctve zrovnopr\u00e1v\u0148uje listinn\u00fd a\u00a0elektronick\u00fd \u00fa\u010dtovn\u00fd z\u00e1znam. Z\u00e1kon o\u00a0\u00fa\u010dtovn\u00edctve prin\u00e1\u0161a <strong>zmeny pri transform\u00e1ci\u00ed \u00fa\u010dtovn\u00e9ho z\u00e1znamu z\u00a0listinnej do elektronickej formy<\/strong>, ktor\u00e9 sa m\u00f4\u017ee pod\u013ea \u00a7 33 ods. 5 z\u00e1kona o\u00a0\u00fa\u010dtovn\u00edctve vykona\u0165 aj skenovan\u00edm.<\/p>\n<p>V\u00fdstupom skenovania je sken vo form\u00e1te PDF, PNG, JPEG, JPG, TIFF. Tak\u00fdto \u00fa\u010dtovn\u00fd z\u00e1znam bude pova\u017eovan\u00fd za preuk\u00e1zate\u013en\u00fd a\u00a0nie je potrebn\u00e9 uchov\u00e1va\u0165 ho aj v\u00a0p\u00f4vodnej listinnej podobe. Skenova\u0165 mo\u017eno v\u0161etky druhy \u00fa\u010dtovn\u00fdch dokladov (ako aj pokladni\u010dn\u00e9 doklady a\u00a0pod.)<em>.<\/em><\/p>\n<p>Pri transform\u00e1cii \u00fa\u010dtovn\u00e9ho z\u00e1znamu <strong>musia by\u0165 dodr\u017ean\u00e9 nasledovn\u00e9 v\u0161eobecn\u00e9 podmienky<\/strong>:<\/p>\n<ul>\n<li><strong>\u00faplnos\u0165<\/strong> \u00fa\u010dtovn\u00e9ho z\u00e1znamu v\u00a0p\u00f4vodnej podobe a\u00a0v\u00a0novej podobe,<\/li>\n<li><strong>obsahov\u00e1 zhoda<\/strong> a\u00a0vizu\u00e1lna zhoda \u00fa\u010dtovn\u00e9ho z\u00e1znamu v\u00a0novej podobe s\u00a0jeho p\u00f4vodnou podobou,<\/li>\n<li><strong>\u010ditate\u013enos\u0165<\/strong> celej plochy \u00fa\u010dtovn\u00e9ho z\u00e1znamu v\u00a0novej podobe,<\/li>\n<li><strong>neporu\u0161enos\u0165 obsahu<\/strong> \u00fa\u010dtovn\u00e9ho z\u00e1znamu pod\u013ea \u00a7 31 ods. 5 Zo\u00da, tzn. nenastane zmena obsahu skuto\u010dnost\u00ed, ktor\u00e9 sa \u00fa\u010dtovn\u00fdm z\u00e1znamom zaznamen\u00e1vaj\u00fa.<\/li>\n<\/ul>\n<p>Zaveden\u00edm digitaliz\u00e1cie do\u0161lo k\u00a0\u00faprave n\u00e1le\u017eitost\u00ed \u00fa\u010dtovn\u00e9ho dokladu v \u00a7 10 ods. 1 z\u00e1kona o \u00fa\u010dtovn\u00edctve. Od 1.1.2022:<\/p>\n<ul>\n<li>\u00fa\u010dtovn\u00fd doklad nemus\u00ed obsahova\u0165 podpis osoby zodpovednej za za\u00fa\u010dtovanie,<\/li>\n<li>vyp\u00fa\u0161\u0165a sa povinnos\u0165 uv\u00e1dza\u0165 predkont\u00e1ciu,<\/li>\n<li>podpis zodpovednej osoby bude nahraden\u00fd elektronickou v\u00fdmenou \u00fadajov alebo vn\u00fatorn\u00fdm kontroln\u00fdm syst\u00e9mom. Ak \u00fa\u010dtovn\u00e1 jednotka tieto syst\u00e9my neaplikuje, m\u00f4\u017ee pou\u017ei\u0165 vlastnoru\u010dn\u00fd alebo kvalifikovan\u00fd elektronick\u00fd podpis.<\/li>\n<\/ul>\n<p>Elektronick\u00fa \u00fa\u010dtovn\u00fa dokument\u00e1ciu bude <strong>uchov\u00e1va\u0165 ulo\u017een\u00edm na d\u00e1tovom nosi\u010di<\/strong><em> (napr. USB k\u013e\u00fa\u010d, pam\u00e4\u0165ov\u00e1 karta, HDD a\u00a0pod.). <\/em>\u00da\u010dtovn\u00e1 jednotka mus\u00ed v\u00a0pr\u00edpade kontroly zabezpe\u010di\u0165 pr\u00edstup k\u00a0tomuto d\u00e1tov\u00e9mu nosi\u010du.<\/p>\n<p><strong>Inventariz\u00e1cia<\/strong><\/p>\n<p>\u00daprava lehoty fyzickej invent\u00fary z\u00e1sob (\u00a7 30 ods. 4 Zo\u00da):<\/p>\n<ul>\n<li><strong>Fyzick\u00fa invent\u00faru hmotn\u00e9ho majetku okrem z\u00e1sob<\/strong>, ktor\u00fa nemo\u017eno vykona\u0165 ku d\u0148u, ku ktor\u00e9mu sa zostavuje \u00fa\u010dtovn\u00e1 z\u00e1vierka, mo\u017eno vykon\u00e1va\u0165 v\u00a0priebehu posledn\u00fdch troch mesiacov \u00fa\u010dtovn\u00e9ho obdobia , pr\u00edpadne v\u00a0prvom mesiaci nasleduj\u00faceho \u00fa\u010dtovn\u00e9ho obdobia.<\/li>\n<li><strong>Fyzick\u00fa invent\u00faru z\u00e1sob<\/strong> m\u00f4\u017ee \u00fa\u010dtovn\u00e1 jednotka vykon\u00e1va\u0165 kedyko\u013evek v\u00a0priebehu \u00fa\u010dtovn\u00e9ho obdobia; pr\u00edpadne v\u00a0prvom mesiaci nasleduj\u00faceho \u00fa\u010dtovn\u00e9ho obdobia. Mus\u00ed sa pritom preuk\u00e1za\u0165 stav hmotn\u00e9ho majetku ku d\u0148u, ku ktor\u00e9mu sa zostavuje \u00fa\u010dtovn\u00e1 z\u00e1vierka.<\/li>\n<\/ul>\n<p><strong>Ozn\u00e1menie o\u00a0d\u00e1tume schv\u00e1lenia \u00fa\u010dtovnej z\u00e1vierky<\/strong><\/p>\n<p>Od 1.1.2022 bud\u00fa UJ oznamova\u0165 d\u00e1tum schv\u00e1lenia \u00daZ na novom tla\u010dive ustanovenom Opatren\u00edm z\u00a03. novembra 2021 \u010d. MF\/011080\/2021-74. \u00da\u010dtovn\u00e1 jednotka pou\u017eije toto tla\u010divo pri t\u00fdch \u00fa\u010dtovn\u00fdch z\u00e1vierkach, ktor\u00e9 boli schv\u00e1len\u00e9 po 01.01.2022 bez oh\u013eadu na \u00fa\u010dtovn\u00e9 obdobie, za ktor\u00e9 sa \u00fa\u010dtovn\u00e1 z\u00e1vierka schva\u013euje.<\/p>\n<p><strong>Nadmern\u00fd odpo\u010det od 1.1.2022.<\/strong><\/p>\n<p>V\u00a0s\u00favislosti zo zaveden\u00edm registr\u00e1cie bankov\u00fdch \u00fa\u010dtov platite\u013ea DPH plat\u00ed, \u017ee <strong>finan\u010dn\u00e1 spr\u00e1va vr\u00e1ti nadmern\u00fd odpo\u010det len na registrovan\u00fd bankov\u00fd \u00fa\u010det platite\u013ea dane<\/strong>, ktor\u00fd je zverejnen\u00fd v\u00a0<a href=\"https:\/\/moneyerp.com\/sk-sk\/registracia-bankovych-uctov-na-danovom-urade\"><strong>zozname bankov\u00fdch \u00fa\u010dtov<\/strong><\/a>.<\/p>\n<p><a href=\"https:\/\/www.financnasprava.sk\/sk\/elektronicke-sluzby\/verejne-sluzby\/zoznamy\/detail\/_3a11bae5-4c60-46fd-b57e-ae0700a98ee7\/?q=bi3ZRcpNuIPp76NhtJhMt6G8xvOilP-QcJQZhn5waIAIzRg_sZD65M6ybrtbRgDcyh3uOf-lmCAXpvEVFvnA-jCmHOa8H2wVWJzKEcg3cjpVVtnn4zmu2RDnxyniDhF3fkuqDEmvEwAj-2Y8KGMISOAIpIutoanmIef3FnpCjcoEerEH\">https:\/\/www.financnasprava.sk\/sk\/elektronicke-sluzby\/verejne-sluzby\/zoznamy\/detail\/_3a11bae5-4c60-46fd-b57e-ae0700a98ee7\/?q=bi3ZRcpNuIPp76NhtJhMt6G8xvOilP-QcJQZhn5waIAIzRg_sZD65M6ybrtbRgDcyh3uOf-lmCAXpvEVFvnA-jCmHOa8H2wVWJzKEcg3cjpVVtnn4zmu2RDnxyniDhF3fkuqDEmvEwAj-2Y8KGMISOAIpIutoanmIef3FnpCjcoEerEH<\/a><\/p>\n<p>Pokia\u013e da\u0148ov\u00fd subjekt nem\u00e1 zverejnen\u00fd bankov\u00fd \u00fa\u010det, finan\u010dn\u00e1 spr\u00e1va mu nadmern\u00fd odpo\u010det vr\u00e1ti do 10 dn\u00ed odo d\u0148a, kedy si platite\u013e t\u00fato povinnos\u0165 spln\u00ed a\u00a0ozn\u00e1mi finan\u010dnej spr\u00e1ve svoj bankov\u00fd \u00fa\u010det.<\/p>\n<p><strong>Osved\u010denie o registr\u00e1ci\u00ed<\/strong><\/p>\n<p>Od 1.1.2022 sa ru\u0161\u00ed registra\u010dn\u00e1 karti\u010dka DPH, ktor\u00fa spr\u00e1vca dane zasielal po registr\u00e1cii. Po\u010dn\u00fac 1.1.2022 bude finan\u010dn\u00e1 spr\u00e1va posiela\u0165 da\u0148ovn\u00edkom iba <strong>rozhodnutie o\u00a0registr\u00e1cii<\/strong>.<\/p>\n<p>D\u0148om uveden\u00fdm v\u00a0rozhodnut\u00ed sa da\u0148ovn\u00edk st\u00e1va platite\u013eom dane z\u00a0pridanej hodnoty a\u00a0toto plat\u00ed aj pre zahrani\u010dn\u00e9 osoby, ktor\u00e9 nemaj\u00fa v\u00a0tuzemsku s\u00eddlo, obvykle sa v\u00a0tuzemsku nezdr\u017eiavaj\u00fa a\u00a0ktor\u00e9 s\u00fa povinn\u00e9 poda\u0165 \u017eiados\u0165 o\u00a0registr\u00e1ciu pred za\u010dat\u00edm vykonania \u010dinnosti, ktor\u00e1 je predmetom dane.<\/p>\n<p><strong>Ru\u010denie za da\u0148 odberate\u013eom<\/strong><\/p>\n<p>Od 1.1.2022 sa roz\u0161iruje in\u0161tit\u00fat ru\u010denia odberate\u013ea za da\u0148, ktor\u00fa dod\u00e1vate\u013e nezaplatil, ak vedel alebo mohol vedie\u0165, \u017ee da\u0148 nebude zaplaten\u00e1, doteraz boli dostato\u010dn\u00fdm d\u00f4vodom skuto\u010dnosti:<\/p>\n<ol>\n<li><strong>hodnota na fakt\u00fare nem\u00e1 opodstatnenie<\/strong> (tzn. \u017ee je neprimerane vysok\u00e1 alebo naopak neprimerane n\u00edzka),<\/li>\n<li><strong>odberate\u013e bol \u0161tatut\u00e1rom dod\u00e1vate\u013ea<\/strong>.<\/li>\n<\/ol>\n<p>Novelou z\u00e1kona o\u00a0DPH sa doplnila tretia skuto\u010dnos\u0165 a\u00a0to je <strong>\u00fahrada protihodnoty za plnenie na in\u00fd bankov\u00fd \u00fa\u010det ako \u00fa\u010det ozn\u00e1men\u00fd finan\u010dnej spr\u00e1ve dod\u00e1vate\u013eom<\/strong>.<\/p>\n<p>To znamen\u00e1, \u017ee ru\u010denie za da\u0148 sa m\u00f4\u017ee uplatni\u0165 aj vtedy ak protihodnota za dodanie tovaru alebo slu\u017eby bola uhraden\u00e1 na \u00fa\u010det dod\u00e1vate\u013ea, ale nie na ten, ktor\u00fd je zverejnen\u00fd v\u00a0zozname bankov\u00fdch \u00fa\u010dtov. <strong>Preto sa odpor\u00fa\u010da, aby si odberate\u013e pred \u00fahradou overil \u010di je bankov\u00fd \u00fa\u010det dod\u00e1vate\u013ea zverejnen\u00fd v\u00a0zozname bankov\u00fdch \u00fa\u010dtov.<\/strong><\/p>\n<p>Odberate\u013e m\u00f4\u017ee zaplati\u0165 da\u0148 za dod\u00e1vate\u013ea priamo na osobitn\u00fd \u00fa\u010det dod\u00e1vate\u013ea priamo da\u0148ov\u00e9mu \u00faradu a\u00a0to tak, \u017ee rozdel\u00ed sumu na z\u00e1klad a\u00a0DPH. Z\u00e1klad po\u0161le dod\u00e1vate\u013eovi a\u00a0DPH priamo da\u0148ov\u00e9mu \u00faradu, pri\u010dom ju ozna\u010d\u00ed tak, ako by ju platil dod\u00e1vate\u013e s\u00e1m (\u00a7 69 c). Toto ustanovenie umo\u017e\u0148uje odberate\u013eovi vyhn\u00fa\u0165 sa pr\u00edpadn\u00e9mu ru\u010deniu za da\u0148 vo\u010di platite\u013eovi dane, ale tento sp\u00f4sob je mo\u017en\u00fd iba do momentu doru\u010denia rozhodnutia, ktor\u00fdm mu da\u0148ov\u00fd \u00farad ulo\u017eil povinnos\u0165 zaplati\u0165 da\u0148 za dod\u00e1vate\u013ea.<\/p>\n<p><strong>Preh\u013ead o\u00a0zrazen\u00fdch a\u00a0odveden\u00fdch preddavkoch na da\u0148 z\u00a0pr\u00edjmov zo z\u00e1vislej \u010dinnosti<br \/>\n<\/strong><br \/>\nAk zamestn\u00e1vate\u013e nepodal preh\u013ead o\u00a0zrazen\u00fdch a\u00a0odveden\u00fdch preddavkoch na da\u0148 z\u00a0pr\u00edjmov zo z\u00e1vislej \u010dinnosti, da\u0148ov\u00fd \u00farad mu neulo\u017e\u00ed pokutu , ak si zamestn\u00e1vate\u013e spln\u00ed svoju povinnos\u0165 najnesk\u00f4r do 5 dn\u00ed po uplynut\u00ed z\u00e1konnej lehoty. Oneskoren\u00e9 podanie bude prv\u00fdkr\u00e1t bez pokuty za december 2021.<\/p>\n<p><strong>Nepe\u0148a\u017en\u00fd pr\u00edjem zamestnancov od 1.1.2022<\/strong><\/p>\n<p>Pr\u00edjmom osloboden\u00fdm od dane pod\u013ea \u00a75 ods.7p\u00edsm.o) ZDP je aj nepe\u0148a\u017en\u00e9 plnenie poskytnut\u00e9 zamestnancovi v\u00a0\u00fahrnnej sume najviac 500\u20ac za zda\u0148ovacie obdobie od v\u0161etk\u00fdch zamestn\u00e1vate\u013eov, ak tento z\u00e1kon neustanovuje inak a\u00a0zamestn\u00e1vate\u013eom vynalo\u017een\u00e9 prostriedky na toto nepe\u0148a\u017en\u00e9 plnenie nie s\u00fa uplatnen\u00e9 ako v\u00fddavky (n\u00e1klady) na dosiahnutie, zabezpe\u010denie a\u00a0udr\u017eanie zdanite\u013en\u00fdch pr\u00edjmov [\u00a72p\u00edsm.i)ZDP]; do z\u00e1kladu dane (\u010diastkov\u00e9ho z\u00e1kladu dane) sa zahrnie len plnenie nad takto ustanoven\u00fa sumu.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>V\u00a0roku 2022 n\u00e1s \u010dak\u00e1 op\u00e4\u0165 viacero legislat\u00edvnych zmien, \u010di u\u017e v\u00a0da\u0148ovej a\u00a0\u00fa\u010dtovnej oblasti ako aj v\u00a0pracovnom pr\u00e1ve. Medzi najv\u00fdraznej\u0161ie zmeny v\u00a0\u00fa\u010dtovnej oblasti patr\u00ed digitaliz\u00e1cia \u00fa\u010dtovn\u00edctva. Nov\u00e9 tla\u010div\u00e1 da\u0148ov\u00fdch priznan\u00ed Ozn\u00e1menie MF SR \u010d. MF\/014762\/2021-721 o vydan\u00ed vzorov tla\u010d\u00edv da\u0148ov\u00fdch priznan\u00ed k\u00a0dani z\u00a0pr\u00edjmov (FO-typ A ,FO\u2013typ B a PO), zverejnen\u00e9 vo FS ako pr\u00edspevok \u010d. 15\/2021. [&hellip;]<\/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":[1],"tags":[],"class_list":["post-399","post","type-post","status-publish","format-standard","hentry","category-nezaradene"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Legislat\u00edvne zmeny na rok 2022 -<\/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\/legislativne-zmeny-na-rok-2022\/\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Legislat\u00edvne zmeny na rok 2022 -\" \/>\n<meta property=\"og:description\" content=\"V\u00a0roku 2022 n\u00e1s \u010dak\u00e1 op\u00e4\u0165 viacero legislat\u00edvnych zmien, \u010di u\u017e v\u00a0da\u0148ovej a\u00a0\u00fa\u010dtovnej oblasti ako aj v\u00a0pracovnom pr\u00e1ve. 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