{"id":7920,"date":"2025-11-13T19:56:36","date_gmt":"2025-11-13T19:56:36","guid":{"rendered":"http:\/\/kltaudit.sk\/?p=7920"},"modified":"2025-11-13T20:06:46","modified_gmt":"2025-11-13T20:06:46","slug":"nova-tabulka-i-v-dppo-2025","status":"publish","type":"post","link":"https:\/\/kltaudit.sk\/en\/nova-tabulka-i-v-dppo-2025\/","title":{"rendered":"Nov\u00e1 tabu\u013eka I v DPPO 2025: menej papierov, viac d\u00e1t a v\u00e4\u010d\u0161ia zodpovednos\u0165"},"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\/7920\" class=\"qtranxs-available-language-link qtranxs-available-language-link-sk\" title=\"Slovensky\">Slovak<\/a>.<\/p><p><\/p>\n<h2><strong>Skr\u00e1ten\u00e1 transferov\u00e1 dokument\u00e1cia kon\u010d\u00ed. V\u0161etko podstatn\u00e9 sa pres\u00fava priamo do da\u0148ov\u00e9ho priznania.<\/strong><\/h2>\n<hr \/>\n<p>&nbsp;<\/p>\n<p><a href=\"http:\/\/kltaudit.sk\/wp-content\/uploads\/2025\/11\/tabulka.png\"><img loading=\"lazy\" class=\"size-full wp-image-7921 aligncenter\" src=\"http:\/\/kltaudit.sk\/wp-content\/uploads\/2025\/11\/tabulka.png\" alt=\"nov\u00e1 transferov\u00e1 tabu\u013eka\" width=\"824\" height=\"462\" srcset=\"https:\/\/kltaudit.sk\/wp-content\/uploads\/2025\/11\/tabulka.png 824w, https:\/\/kltaudit.sk\/wp-content\/uploads\/2025\/11\/tabulka-300x168.png 300w, https:\/\/kltaudit.sk\/wp-content\/uploads\/2025\/11\/tabulka-768x431.png 768w\" sizes=\"(max-width: 824px) 100vw, 824px\" \/><\/a><\/p>\n<hr \/>\n<p>Od roku 2026 \u010dak\u00e1 firmy z\u00e1sadn\u00e1 zmena v oblasti transferov\u00e9ho oce\u0148ovania. Skr\u00e1ten\u00e1 transferov\u00e1 dokument\u00e1cia ako samostatn\u00fd dokument kon\u010d\u00ed a jej \u00falohu preber\u00e1 nov\u00e1, <strong>roz\u0161\u00edren\u00e1 tabu\u013eka I priamo v da\u0148ovom priznan\u00ed pr\u00e1vnick\u00fdch os\u00f4b.<\/strong> Vyzer\u00e1 nen\u00e1padne, no v praxi m\u00e1 ove\u013ea v\u00e4\u010d\u0161iu v\u00e1hu. Zav\u00e1dza presnej\u0161ie vykazovanie, jasn\u00e9 \u010d\u00edseln\u00e9 k\u00f3dy transakci\u00ed a najm\u00e4 \u2013 zjednotenie pr\u00edstupu ku v\u0161etk\u00fdm kontrolovan\u00fdm transakci\u00e1m, \u010di u\u017e tuzemsk\u00fdm alebo zahrani\u010dn\u00fdm.<!--more--><\/p>\n<p>Z\u00e1klad ost\u00e1va rovnak\u00fd: v\u00fdznamn\u00e9 s\u00fa transakcie nad 10 000 eur, pri \u00faveroch a p\u00f4\u017ei\u010dk\u00e1ch nad 50 000 eur. Tieto hranice pozn\u00e1me zo z\u00e1kona z minulosti, no nov\u00e9 tla\u010divo im dod\u00e1va in\u00fd rozmer. Po novom toti\u017e ka\u017ed\u00e1 v\u00fdznamn\u00e1 transakcia mus\u00ed by\u0165 presne zaraden\u00e1, op\u00edsan\u00e1 a uveden\u00e1 v tabu\u013eke I spolu s typom transakcie, protistranou, krajinou jej s\u00eddla a hodnotou. To, \u010do bolo kedysi v jednoduchom ozn\u00e1men\u00ed, dnes predstavuje d\u00e1ta, s ktor\u00fdmi bude finan\u010dn\u00e1 spr\u00e1va pracova\u0165 ove\u013ea podrobnej\u0161ie.<\/p>\n<p>Z\u00e1rove\u0148 plat\u00ed, \u017ee povinnos\u0165 riadne vyplni\u0165 tabu\u013eku I zost\u00e1va zachovan\u00e1 aj pre da\u0148ovn\u00edkov, ktor\u00ed maj\u00fa povinnos\u0165 vies\u0165 z\u00e1kladn\u00fa alebo \u00fapln\u00fa dokument\u00e1ciu \u2013 nov\u00e9 usmernenie t\u00fato povinnos\u0165 t\u00fdchto da\u0148ovn\u00edkov neru\u0161\u00ed.<\/p>\n<p>&nbsp;<\/p>\n<p>Tabu\u013eka I sa pou\u017e\u00edvala aj v minulosti, ale jej v\u00fdznam teraz v\u00fdrazne rastie. Detailne bude zah\u0155\u0148a\u0165 v\u0161etky transakcie so z\u00e1visl\u00fdmi osobami \u2013 predaje, n\u00e1kupy, pren\u00e1jmy, refaktur\u00e1cie, p\u00f4\u017ei\u010dky, \u00favery, slu\u017eby \u010di licencie. Po novom sa v\u0161ak transakcie detailne \u010dlenia aj pod\u013ea k\u00f3du \u0161t\u00e1tu, tak\u017ee finan\u010dn\u00e1 spr\u00e1va presne vid\u00ed, \u010di ide o tuzemsk\u00fa alebo zahrani\u010dn\u00fa kontrolovan\u00fa transakciu. Nejasn\u00e9 \u010di \u0161pecifick\u00e9 pr\u00edpady sa uved\u00fa v kateg\u00f3rii \u201eOstatn\u00e9\u201c.<\/p>\n<p>Podstatn\u00e1 novinka v\u0161ak spo\u010d\u00edva v tom, \u017ee po novom sa uv\u00e1dza aj <strong>konkr\u00e9tny n\u00e1zov z\u00e1vislej osoby<\/strong>. Pri tuzemsk\u00fdch transakci\u00e1ch to vytv\u00e1ra nov\u00fd informa\u010dn\u00fd most: ak jedna strana uvedie transakciu a druh\u00e1 nie, finan\u010dn\u00e1 spr\u00e1va okam\u017eite vid\u00ed nes\u00falad a fakt, \u017ee medzi subjektmi prebiehaj\u00fa kontrolovan\u00e9 transakcie. In\u00fdmi slovami, tabu\u013eka I u\u017e nie je len s\u00fahrnn\u00fd v\u00fdkaz \u2013 je to obojstrann\u00fd \u00fadajov\u00fd odtla\u010dok, ktor\u00fd umo\u017en\u00ed spr\u00e1vcom dane p\u00e1rovanie a analytiku v ove\u013ea v\u00e4\u010d\u0161om rozsahu ne\u017e doteraz.<\/p>\n<p>Zjednocuj\u00fa sa tak pravidl\u00e1 pre tuzemsk\u00e9 aj cezhrani\u010dn\u00e9 transakcie, pri\u010dom rozhoduj\u00faci zost\u00e1va vplyv na z\u00e1klad dane a prekro\u010denie hranice v\u00fdznamnosti.<\/p>\n<p>Neexistuje \u017eiadna samostatn\u00e1 sankcia za nevyplnen\u00fa tabu\u013eku, no to najcitlivej\u0161ie riziko prich\u00e1dza a\u017e s jej obsahom. \u00dadaje s\u00fa toti\u017e z\u00e1v\u00e4zn\u00e9 a finan\u010dn\u00e1 spr\u00e1va ich m\u00f4\u017ee automatizovane porovn\u00e1va\u0165 s \u010fal\u0161\u00edmi datab\u00e1zami \u2013 od DPH cez zr\u00e1\u017ekov\u00fa da\u0148 a\u017e po \u00fa\u010dtovn\u00e9 v\u00fdkazy. Nespr\u00e1vne alebo nelogick\u00e9 zaradenie transakcie m\u00f4\u017ee vyvola\u0165 v\u00fdzvu, preverovanie alebo dorubenie dane. In\u00fdmi slovami, papierov je s\u00edce menej, ale kontrola je ove\u013ea presnej\u0161ia.<\/p>\n<p>D\u00f4le\u017eit\u00e9 je tie\u017e na\u010dasovanie. Nov\u00e9 usmernenie sa prv\u00fdkr\u00e1t pou\u017eije pri t\u00fdch zda\u0148ovac\u00edch obdobiach, ktor\u00fdch lehota na podanie DPPO uplynie po 31. decembri 2025.<\/p>\n<p>Pre firmy to znamen\u00e1 jedin\u00fa rozumn\u00fa vec \u2013 za\u010da\u0165 evidova\u0165 kontrolovan\u00e9 transakcie preh\u013eadne u\u017e teraz, nie a\u017e pri vyp\u013a\u0148an\u00ed priznania. Jasn\u00fd intern\u00fd register s uveden\u00edm transakcie, protistrany, sumy a typu v\u00e1m zabezpe\u010d\u00ed, \u017ee nov\u00e9 povinnosti zvl\u00e1dnete bez chaosu a bez rizika, \u017ee sa v \u00fadajoch pom\u00fdlite.<\/p>\n<p>Nov\u00fd pr\u00edstup \u0161t\u00e1tu je jednoduch\u00fd: menej opisovania, viac d\u00e1t. A pr\u00e1ve tieto d\u00e1ta rozhodn\u00fa o tom, \u010di bude va\u0161a spolo\u010dnos\u0165 pre finan\u010dn\u00fa spr\u00e1vu transparentn\u00e1, predv\u00eddate\u013en\u00e1 a bezprobl\u00e9mov\u00e1.<\/p>\n<hr \/>\n<p><strong>KLT AUDIT | Audit \u2022 Dane \u2022 Poradenstvo \u2022 Udr\u017eate\u013enos\u0165<\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>Sorry, this entry is only available in Slovak. Skr\u00e1ten\u00e1 transferov\u00e1 dokument\u00e1cia kon\u010d\u00ed. V\u0161etko podstatn\u00e9 sa pres\u00fava priamo do da\u0148ov\u00e9ho priznania. &nbsp; Od roku 2026 \u010dak\u00e1 firmy z\u00e1sadn\u00e1 zmena v oblasti transferov\u00e9ho oce\u0148ovania. Skr\u00e1ten\u00e1 transferov\u00e1 dokument\u00e1cia ako samostatn\u00fd dokument kon\u010d\u00ed a jej \u00falohu preber\u00e1 nov\u00e1, roz\u0161\u00edren\u00e1 tabu\u013eka I priamo v da\u0148ovom priznan\u00ed pr\u00e1vnick\u00fdch os\u00f4b. Vyzer\u00e1 nen\u00e1padne, [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","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><\/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:\/\/kltaudit.sk\/nova-tabulka-i-v-dppo-2025\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:sk]Nov\u00e1 tabu\u013eka I v DPPO 2025: menej papierov, viac d\u00e1t a v\u00e4\u010d\u0161ia zodpovednos\u0165[:] | KLT AUDIT, spol. s r. o.\" \/>\n<meta property=\"og:description\" content=\"Sorry, this entry is only available in Slovak. Skr\u00e1ten\u00e1 transferov\u00e1 dokument\u00e1cia kon\u010d\u00ed. V\u0161etko podstatn\u00e9 sa pres\u00fava priamo do da\u0148ov\u00e9ho priznania. &nbsp; Od roku 2026 \u010dak\u00e1 firmy z\u00e1sadn\u00e1 zmena v oblasti transferov\u00e9ho oce\u0148ovania. Skr\u00e1ten\u00e1 transferov\u00e1 dokument\u00e1cia ako samostatn\u00fd dokument kon\u010d\u00ed a jej \u00falohu preber\u00e1 nov\u00e1, roz\u0161\u00edren\u00e1 tabu\u013eka I priamo v da\u0148ovom priznan\u00ed pr\u00e1vnick\u00fdch os\u00f4b. 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