{"id":7633,"date":"2015-12-17T18:01:09","date_gmt":"2015-12-17T18:01:09","guid":{"rendered":"http:\/\/kltaudit.sk\/?p=7633"},"modified":"2015-12-23T10:23:42","modified_gmt":"2015-12-23T10:23:42","slug":"vydavky-po-zaplateni","status":"publish","type":"post","link":"https:\/\/kltaudit.sk\/en\/vydavky-po-zaplateni\/","title":{"rendered":"V\u00ddDAVKY PO ZAPLATEN\u00cd"},"content":{"rendered":"

Sorry, this entry is only available in Slovak<\/a>.<\/p>

Nezabudnite do konca tohto roka zaplati\u0165 svoje fakt\u00fary za n\u00e1jomn\u00e9 a\u00a0poradensk\u00e9 slu\u017eby, aby ste ich mali e\u0161te v\u00a0da\u0148ov\u00fdch v\u00fddavkoch za rok 2015.<\/strong><\/p>\n

V\u00a0tomto roku do\u0161lo k\u00a0zmene z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmu v\u00a0\u010dasti uplat\u0148ovania v\u00fddavkov po zaplaten\u00ed (\u00a7 17 ods. 19 platn\u00e9ho z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmov). Roz\u0161\u00edril sa okruh druhov v\u00fddavkov, ktor\u00e9 m\u00f4\u017eu by\u0165 zahrnut\u00e9 do z\u00e1kladu dane a\u017e po ich zaplaten\u00ed. Ide o\u00a0tieto skupiny v\u00fddavkov:<\/p>\n

\"\"<\/p>\n

    \n
  1. Kompenza\u010dn\u00e9 platby vypl\u00e1can\u00e9 pod\u013ea z\u00e1kona o\u00a0regul\u00e1cii v\u00a0sie\u0165ov\u00fdch odvetviach.<\/li>\n
  2. V\u00fddavky na n\u00e1jomn\u00e9 hmotn\u00e9ho a\u00a0nehmotn\u00e9ho majetku. Ak sa uhr\u00e1dzaj\u00fa fyzickej osobe, tak sa v\u00fddavky uznaj\u00fa najviac do v\u00fd\u0161ky \u010dasovo rozl\u00ed\u0161enej sumy na pr\u00edslu\u0161n\u00e9 zda\u0148ovacie obdobie.<\/li>\n
  3. V\u00fddavky na marketingov\u00e9 a\u00a0in\u00e9 \u0161t\u00fadie a\u00a0prieskum trhu u\u00a0dl\u017en\u00edka, pri\u010dom u\u00a0verite\u013ea sa tieto pr\u00edjmy zahrn\u00fa do z\u00e1kladu dane a\u017e po prijat\u00ed \u00fahrady.<\/li>\n
  4. Odplaty a prov\u00edzie za sprostredkovanie, aj ke\u010f ide o\u00a0sprostredkovanie pod\u013ea mand\u00e1tnej alebo podobnej zmluvy (najviac do v\u00fd\u0161ky 20 % z\u00a0hodnoty sprostredkovan\u00e9ho obchodu, okrem pois\u0165ovn\u00ed, b\u00e1nk a zais\u0165ovn\u00ed).<\/li>\n
  5. V\u00fddavky vo\u010di da\u0148ovn\u00edkom s\u00a0obmedzenou da\u0148ovou povinnos\u0165ou a\u00a0so zdrojom na Slovensku vypl\u00e1can\u00e9 v\u00a0prospech da\u0148ovn\u00edkov nezmluvn\u00e9ho \u0161t\u00e1tu a\u00a0po vykonan\u00ed zr\u00e1\u017ekovej dane alebo zabezpe\u010denia u\u00a0da\u0148ovn\u00edka, ktor\u00fd vypl\u00e1ca tieto pr\u00edjmy.<\/li>\n
  6. V\u00fddavky na poradensk\u00e9 a\u00a0pr\u00e1vne slu\u017eby (vykladan\u00e9 ako poradensk\u00e9 a\u00a0pr\u00e1vne slu\u017eby pod\u013ea \u0160tatistickej klasifik\u00e1cie produktov pod\u013ea \u010dinnost\u00ed \u2013 sekcia M, div\u00edzia 69 \u2013 Pr\u00e1vne a\u00a0\u00fa\u010dtovn\u00e9 slu\u017eby).<\/li>\n
  7. V\u00fddavky na z\u00edskanie noriem a\u00a0certifik\u00e1tov, ktor\u00e9 sa po \u00faplnom zaplaten\u00ed zahrn\u00fa do z\u00e1kladu dane rovnomerne po\u010das ich platnosti, najviac v\u0161ak 36 mesiacov od ich zaplatenia (\u010dasovo rozli\u0161ovan\u00e9 normy a\u00a0certifik\u00e1ty s\u00a0obstar\u00e1vacou cenou vy\u0161\u0161ou ako 2\u00a0400 EUR).<\/li>\n<\/ol>\n

     <\/p>\n

    Vzorov\u00e9 pr\u00edklady n\u00e1jdete tu<\/a><\/p>\n

    Aktu\u00e1lne znenie z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmov n\u00e1jdete tu<\/a><\/p>\n

     <\/p>\n

    KLT AUDIT l 16.12.2015<\/p>\n

     <\/p>","protected":false},"excerpt":{"rendered":"

    Sorry, this entry is only available in Slovak.Nezabudnite do konca tohto roka zaplati\u0165 svoje fakt\u00fary za n\u00e1jomn\u00e9 a\u00a0poradensk\u00e9 slu\u017eby, aby ste ich mali e\u0161te v\u00a0da\u0148ov\u00fdch v\u00fddavkoch za rok 2015.<\/p>\n","protected":false},"author":2,"featured_media":7637,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"image","meta":[],"categories":[6],"tags":[],"yoast_head":"\nV\u00ddDAVKY PO ZAPLATEN\u00cd<\/title>\n<meta name=\"description\" content=\"Nezabudnite do konca tohto roka zaplati\u0165 svoje fakt\u00fary za n\u00e1jomn\u00e9 a poradensk\u00e9 slu\u017eby, aby ste ich mali e\u0161te v da\u0148ov\u00fdch v\u00fddavkoch za rok 2015.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kltaudit.sk\/vydavky-po-zaplateni\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta 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