{"id":7641,"date":"2015-12-20T21:37:18","date_gmt":"2015-12-20T21:37:18","guid":{"rendered":"http:\/\/kltaudit.sk\/?p=7641"},"modified":"2015-12-21T06:23:58","modified_gmt":"2015-12-21T06:23:58","slug":"tuzemske-samozdanenie-v-stavebnictve","status":"publish","type":"post","link":"https:\/\/kltaudit.sk\/en\/tuzemske-samozdanenie-v-stavebnictve\/","title":{"rendered":"TUZEMSK\u00c9 SAMOZDANENIE V STAVEBN\u00cdCTVE"},"content":{"rendered":"<p class=\"qtranxs-available-languages-message qtranxs-available-languages-message-en\">Sorry, this entry is only available in <a href=\"https:\/\/kltaudit.sk\/sk\/wp-json\/wp\/v2\/posts\/7641\" class=\"qtranxs-available-language-link qtranxs-available-language-link-sk\" title=\"Slovensky\">Slovak<\/a>.<\/p><p><strong>Od roku 2016 sa na Slovensku zav\u00e1dza nov\u00fd vn\u00fatrozemsk\u00fd prenos da\u0148ovej povinnosti pri stavebn\u00fdch pr\u00e1cach. Toto tuzemsk\u00e9 samozdanenie v stavebn\u00edctve m\u00e1 rie\u0161i\u0165 zl\u00fa ekonomick\u00fa situ\u00e1ciu, ktor\u00e1 sa t\u00fdka platobnej neschopnosti odberate\u013eov\u00a0stavebn\u00edctve a tak isto m\u00e1 eliminova\u0165 da\u0148ov\u00e9 podvody v\u00a0tomto sektore. Poskytovate\u013e stavebn\u00fdch pr\u00e1c, ktor\u00fd je platite\u013eom DPH, bude fakturova\u0165 svoje dod\u00e1vky bez DPH a\u00a0pr\u00edjemca, ktor\u00fd je platite\u013e DPH, prizn\u00e1 DPH a\u00a0s\u00fa\u010dasne si ju odpo\u010d\u00edta, ak sp\u013a\u0148a podmienky na jej odpo\u010d\u00edtanie.<\/strong><!--more--><\/p>\n<p><img class=\"alignnone size-full\" src=\"http:\/\/kltaudit.sk\/wp-content\/uploads\/2015\/12\/tuzemske_samozdanenie.png\" alt=\"\" \/><\/p>\n<p>Re\u017eim samozdanenia v\u00a0stavebn\u00edctve upravuje \u00a7 69 ods. 12 p\u00edsm. j) novely z\u00e1kona \u010d. 268\/2015 Z. z., ktor\u00fdm sa men\u00ed a\u00a0dop\u013a\u0148a Z\u00e1kon \u010d. 222\/2004 Z. z. o\u00a0dani z\u00a0pridanej hodnoty v\u00a0znen\u00ed neskor\u0161\u00edch predpisov. Toto ustanovenie rie\u0161i dodanie stavebn\u00fdch pr\u00e1c, vr\u00e1tane dodania stavby alebo jej \u010dasti na z\u00e1klade zmluvy o\u00a0dielo alebo obdobnej zmluvy, dodanie tovaru s\u00a0in\u0161tal\u00e1ciou a\u00a0mont\u00e1\u017eou. Uveden\u00e9 dod\u00e1vky s\u00fa predmetom samozdanenia, ak patria medzi \u010dinnosti uveden\u00e9 <a href=\"https:\/\/www.financnasprava.sk\/_img\/pfsedit\/Dokumenty_PFS\/Podnikatelia\/Clo_obchodny_tovar\/EORI\/StatistickaKlasifikaciaEkonomickychCinnosti.pdf\" target=\"_blank\"><strong>v\u00a0sekcii F novej \u0161tatistickej klasifik\u00e1cie produktov pod\u013ea \u010dinnost\u00ed<\/strong><\/a>.<\/p>\n<p>&nbsp;<\/p>\n<p><strong><a href=\"https:\/\/www.financnasprava.sk\/_img\/pfsedit\/Dokumenty_PFS\/Profesionalna_zona\/Dane\/Metodicke_usmernenia\/Nepriame_dane\/2015\/2015.12.14_stavby.pdf\" target=\"_blank\">\u0160tatistick\u00e1 klasifik\u00e1cie produktov pod\u013ea \u010dinnost\u00ed v\u00a0sekcii F<\/a><\/strong> zah\u0155\u0148a tieto div\u00edzie na stavby a\u00a0stavebn\u00e9 pr\u00e1ce:<\/p>\n<p><em>41 \u2013 Budovy a\u00a0v\u00fdstavba budov zah\u0155\u0148aj\u00fa skupiny:<\/em><\/p>\n<ul>\n<li>bytov\u00e9 budovy,<\/li>\n<li>nebytov\u00e9 budovy,<\/li>\n<li>pr\u00e1ce na stavbe bytov\u00fdch a\u00a0nebytov\u00fdch budov \u2013 nov\u00e9 diela,<\/li>\n<li>roz\u0161irovanie p\u00f4vodn\u00fdch stavieb,<\/li>\n<li>pr\u00e1ce na \u00faprav\u00e1ch a\u00a0renov\u00e1ci\u00e1ch,<\/li>\n<\/ul>\n<p><em>42 \u2013 Stavby a\u00a0pr\u00e1ce na stavbe in\u017einierskych stavieb zah\u0155\u0148aj\u00fa skupiny:<\/em><\/p>\n<ul>\n<li>cesty a \u017eeleznice,<\/li>\n<li>pr\u00e1ce na stavbe ciest a \u017eelezn\u00edc,<\/li>\n<li>v\u00fdstavba a\u00a0pr\u00e1ce na stavbe in\u017einierskych siet\u00ed,<\/li>\n<li>ostatn\u00e9 projekty in\u017einierskych stavieb a\u00a0pr\u00e1ce na stavbe ostatn\u00fdch projektov in\u017einierskych stavieb,<\/li>\n<\/ul>\n<p><em>43 \u2013 \u0160pecializovan\u00e9 stavebn\u00e9 pr\u00e1ce zah\u0155\u0148aj\u00fa skupiny:<\/em><\/p>\n<ul>\n<li>demola\u010dn\u00e9 pr\u00e1ce a\u00a0pr\u00edprava staveniska,<\/li>\n<li>elektrick\u00e9, in\u0161tala\u010dn\u00e9 a\u00a0in\u00e9 stavebnomont\u00e1\u017ene pr\u00e1ce,<\/li>\n<li>kompletiza\u010dn\u00e9 a\u00a0dokon\u010dovacie pr\u00e1ce,<\/li>\n<li>ostatn\u00e9 \u0161pecializovan\u00e9 stavebn\u00e9 pr\u00e1ce.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>Tuzemsk\u00fd prenos da\u0148ovej povinnosti sa neuplatn\u00ed, ak s\u00fa dod\u00e1vky stavebn\u00fdch pr\u00e1c dodan\u00e9 neplatite\u013eovi DPH alebo ob\u010danovi. Tak isto sa tuzemsk\u00e9 samozdanenie stavebn\u00fdch pr\u00e1c neuplatn\u00ed aj pri \u010dinnostiach, ktor\u00e9 nepatria do vy\u0161\u0161ie uvedenej sekcie F \u0161tatistickej klasifik\u00e1cie produktov pod\u013ea \u010dinnost\u00ed, napr.:<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li>prefabrikovan\u00e9 stavebn\u00e9 prvky z\u00a0bet\u00f3nu,<\/li>\n<li>pr\u00e1ce architektov alebo geodetov,<\/li>\n<li>pren\u00e1jom le\u0161en\u00ed bez mont\u00e1\u017ee bez mont\u00e1\u017ee a\u00a0demont\u00e1\u017ee,<\/li>\n<li>v\u00fdroba hotovej bet\u00f3novej zmesi na priame pou\u017eitie,<\/li>\n<li>in\u0161tal\u00e1cia elektromotorov, gener\u00e1torov a\u00a0transform\u00e1torov v\u00a0elektr\u00e1r\u0148ach,<\/li>\n<li>in\u0161tal\u00e1cia, oprava a\u00a0\u00fadr\u017eba priemyselnej vzduchotechniky a\u00a0chladiacich zariaden\u00ed,<\/li>\n<li>mont\u00e1\u017e samostatne stojaceho n\u00e1bytku,<\/li>\n<li>\u00fadr\u017eba a\u00a0oprava priemyseln\u00fdch kotlov,<\/li>\n<li>\u010distenie kom\u00ednov.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>Ak stavebn\u00e9 pr\u00e1ce predstavuj\u00fa zlo\u017een\u00e9 plnenie, napr. dodanie tovaru a\u00a0z\u00e1rove\u0148 aj dodanie ur\u010dit\u00fdch pr\u00e1c, je potrebn\u00e9 pos\u00fadi\u0165, ktor\u00e9 je hlavn\u00e9 plnenie, najm\u00e4 v\u00a0pr\u00edpade ak nie je uzatvoren\u00e1 zmluva. Teda pri dodan\u00ed novej stavby pod\u013ea zmluvy o\u00a0dielo je hlavn\u00fdm cie\u013eom vybudovanie stavby, ktor\u00e1 pred t\u00fdm neexistovala, no pri predaji nehnute\u013enosti je prim\u00e1rnym cie\u013eom nadobudnutie vlastn\u00edctva.<\/p>\n<p>&nbsp;<\/p>\n<p>Vzh\u013eadom na skuto\u010dnos\u0165, \u017ee v uvedenej novele z\u00e1kona o\u00a0DPH nie je uveden\u00e9 prechodn\u00e9 ustanovenie, preto v\u00a0s\u00favislosti so stavebn\u00fdmi pr\u00e1cami, kde da\u0148ov\u00e1 povinnos\u0165 vznikla pred 01.01.2016, dod\u00e1vate\u013e a\u00a0platite\u013e DPH zaplat\u00ed DPH. V\u00a0pr\u00edpade, ak vznikla da\u0148ov\u00e1 povinnos\u0165 u\u017e od 01.01.2016, DPH bude plati\u0165 pr\u00edjemca plnenia, ktor\u00fd je platite\u013eom DPH.<\/p>\n<p>&nbsp;<\/p>\n<p>Oprava z\u00e1kladu dane, ktor\u00e1 sa bude t\u00fdka\u0165 dodania stavebn\u00fdch pr\u00e1c, sa vykon\u00e1 v\u00a0z\u00e1vislosti od toho, kedy vznikla da\u0148ov\u00e1 povinnos\u0165.<\/p>\n<p>&nbsp;<\/p>\n<p>Pri dodan\u00ed stavebn\u00fdch pr\u00e1c, kedy je pr\u00edslu\u0161n\u00e1 zmluva rozdelen\u00e1 na viacer\u00e9 \u010diastkov\u00e9 plnenia a\u00a0niektor\u00e9 z\u00a0t\u00fdchto \u010diastkov\u00fdch plnen\u00ed sa odovzd\u00e1 e\u0161te v\u00a0roku 2015, dod\u00e1vate\u013e, ktor\u00fd je platite\u013eom DPH, bude osobou povinnou plati\u0165 DPH, ak da\u0148ov\u00e1 povinnos\u0165 vznikla e\u0161te do 31.12.2015 pri danom \u010diastkovom plnen\u00ed. Odberate\u013e, ktor\u00fd je platite\u013eom DPH, bude osobou povinnou plati\u0165 DPH pri ostatn\u00fdch \u010diastkov\u00fdch plneniach, pri ktor\u00fdch vznikne da\u0148ov\u00e1 povinnos\u0165 po 01.01.2016.<\/p>\n<p>&nbsp;<\/p>\n<p>Novela z\u00e1kona o\u00a0DPH pri dodan\u00ed stavebn\u00fdch pr\u00e1c ako aj pri in\u00fdch typoch tuzemsk\u00e9ho samozdanenia (kovov\u00fd odpad, dodanie nehnute\u013enosti, dodanie tovaru, ktor\u00fd je predmetom z\u00e1ruky zabezpe\u010duj\u00facej poh\u013ead\u00e1vku verite\u013ea) dop\u013a\u0148a do \u00a7 69 z\u00e1kona o\u00a0DPH aj ustanovenie, \u017ee platite\u013e, ktor\u00fd vykon\u00e1va \u010dinnosti, ktor\u00e9 nie s\u00fa predmetom z\u00e1kona o\u00a0DPH, sa pova\u017euje za pr\u00edjemcu plnenia v\u00a0postaven\u00ed platite\u013ea pre v\u0161etky vy\u0161\u0161ie uveden\u00e9 plnenia. To znamen\u00e1, \u017ee aj ke\u010f v\u00a0ur\u010dit\u00fdch pr\u00edpadoch plnenie, ktor\u00e9 je prijat\u00e9 odberate\u013eom, nemus\u00ed s\u00favisie\u0165 s\u00a0\u010dinnos\u0165ou, pre ktor\u00fa sa tento odberate\u013e stal platite\u013eom DPH, dod\u00e1vate\u013e pou\u017eije re\u017eim prenosu da\u0148ovej povinnosti na pr\u00edjemcu plnenia, preto\u017ee m\u00e1 postavenie platite\u013ea DPH a\u00a0tento je povinn\u00fd ju prizna\u0165 v\u00a0da\u0148ovom priznan\u00ed, aj ke\u010f si ju nem\u00f4\u017ee odpo\u010d\u00edta\u0165.<\/p>\n<p>&nbsp;<\/p>\n<p>V\u00a0s\u00favislosti s\u00a0tuzemsk\u00fdm samozdanen\u00edm na stavebn\u00e9 pr\u00e1ce m\u00f4\u017ee vznikn\u00fa\u0165 kol\u00edzia medzi situ\u00e1ciou, kedy zahrani\u010dn\u00e1 osoba registrovan\u00e1 pod\u013ea \u00a7 5 z\u00e1kona o\u00a0DPH dod\u00e1 stavebn\u00e9 pr\u00e1ce na Slovensku zdanite\u013enej osobe alebo ak t\u00e1to zahrani\u010dn\u00e1 osoba registrovan\u00e1 pod\u013ea \u00a7 5 z\u00e1kona o\u00a0DPH dod\u00e1 stavebn\u00e9 pr\u00e1ce na Slovensku platite\u013eovi DPH, a\u00a0to v\u00a0technike vr\u00e1tenia DPH prostredn\u00edctvom jej refund\u00e1cie alebo odpo\u010d\u00edtania v\u00a0da\u0148ovom priznan\u00ed.<\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/www.financnasprava.sk\/_img\/pfsedit\/Dokumenty_PFS\/Profesionalna_zona\/Dane\/Novinky_z_legislativy\/2015\/nepriame_dane\/2015.11.18_oznam_o_DPH.pdf\" target=\"_blank\">Ozn\u00e1menie Finan\u010dnej spr\u00e1vy n\u00e1jdete tu<\/a><\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"http:\/\/www.zakonypreludi.sk\/zz\/2015-268\" target=\"_blank\">Aktu\u00e1lne znenie z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmov n\u00e1jdete tu<\/a><\/p>\n<p>&nbsp;<\/p>\n<p>KLT AUDIT l 19.12.2015<\/p>","protected":false},"excerpt":{"rendered":"<p>Sorry, this entry is only available in Slovak.Od roku 2016 sa na Slovensku zav\u00e1dza nov\u00fd vn\u00fatrozemsk\u00fd prenos da\u0148ovej povinnosti pri stavebn\u00fdch pr\u00e1cach. Toto tuzemsk\u00e9 samozdanenie v stavebn\u00edctve m\u00e1 rie\u0161i\u0165 zl\u00fa ekonomick\u00fa situ\u00e1ciu, ktor\u00e1 sa t\u00fdka platobnej neschopnosti odberate\u013eov\u00a0stavebn\u00edctve a tak isto m\u00e1 eliminova\u0165 da\u0148ov\u00e9 podvody v\u00a0tomto sektore. Poskytovate\u013e stavebn\u00fdch pr\u00e1c, ktor\u00fd je platite\u013eom DPH, bude [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":7646,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"aside","meta":[],"categories":[6],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v14.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>TUZEMSK\u00c9 SAMOZDANENIE V STAVEBN\u00cdCTVE<\/title>\n<meta name=\"description\" content=\"Od roku 2016 sa na Slovensku zav\u00e1dza nov\u00fd vn\u00fatrozemsk\u00fd prenos da\u0148ovej povinnosti pri stavebn\u00fdch pr\u00e1cach.\" \/>\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\/en\/tuzemske-samozdanenie-v-stavebnictve\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta 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