{"id":1069,"date":"2024-04-29T08:40:28","date_gmt":"2024-04-29T06:40:28","guid":{"rendered":"https:\/\/mokrohs-consulting.com\/?p=1069"},"modified":"2025-02-13T08:16:06","modified_gmt":"2025-02-13T07:16:06","slug":"stavebna-zrazkova-dan-v-praxi","status":"publish","type":"post","link":"https:\/\/mokrohs-consulting.com\/sk\/2024\/04\/29\/stavebna-zrazkova-dan-v-praxi\/","title":{"rendered":"Stavebn\u00e1 zr\u00e1\u017ekov\u00e1 da\u0148 v praxi"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:0px;--awb-padding-right:0px;--awb-padding-bottom:0px;--awb-padding-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><p>Bauabzugsteuer, teda stavebn\u00e1 zr\u00e1\u017ekov\u00e1 da\u0148. T\u00fdka sa aj v\u00e1s? Kedy v\u00e1m hroz\u00ed pokuta a ak\u00e9 s\u00fa va\u0161e povinnosti vypl\u00fdvaj\u00face z podnikania? Pom\u00f4\u017ee v\u00e1m Freistellung.<\/p>\n<p>Za zr\u00e1\u017ekov\u00fa da\u0148 ru\u010d\u00ed v\u017edy objedn\u00e1vate\u013e slu\u017eby. Nemus\u00ed to v\u0161ak by\u0165 len nemeck\u00e1 spolo\u010dnos\u0165. T\u00e1to povinnos\u0165 sa vz\u0165ahuje aj na slovensk\u00e9ho objedn\u00e1vate\u013ea slu\u017eby.<br \/>\nD\u00e1vajte si pozor na dodr\u017eanie term\u00ednov. Za ka\u017ed\u00fd mesiac oneskorenia v\u00fdkazu toti\u017e mus\u00ed objedn\u00e1vate\u013e zaplati\u0165 pokutu minim\u00e1lne 10 eur.<\/p>\n<\/div><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-1 fusion-button-span-no fusion-button-default-type\" style=\"--button_margin-top:20px;\" target=\"_self\" href=\"tel:+421907112555\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">M\u00e1te ot\u00e1zky? Zavolajte n\u00e1m!*<\/span><\/a><\/div><div class=\"fusion-text fusion-text-2\" style=\"--awb-font-size:12px;--awb-margin-top:20px;\"><p style=\"text-align: center;\">*Dostupn\u00ed sme\u00a0po\u010das nemeck\u00fdch pracovn\u00fdch dn\u00ed od 9:00 do 15:00.<\/p>\n<\/div><div class=\"fusion-title title fusion-title-1 fusion-sep-none fusion-title-text fusion-title-size-four\" style=\"--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;--awb-font-size:24px;\"><h4 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;\">\u010co je to Freistellung?<\/h4><\/div><div class=\"fusion-text fusion-text-3\"><p>Niekedy n\u00e1jdete tento v\u00fdraz aj ako \u201cFreistellungsbescheinigung\u201d. Na oslobodenie od zr\u00e1\u017ekovej dane va\u0161ich subdod\u00e1vate\u013eov sl\u00fa\u017ei pr\u00e1ve <a href=\"https:\/\/mokrohs-consulting.com\/sk\/tax-consulting\/slovnik\/\"><strong>Freistellung<\/strong><\/a>. Ak nie je v\u00e1\u0161 subdod\u00e1vate\u013e od tejto dane osloboden\u00fd, ste ako objedn\u00e1vate\u013e slu\u017eby zo z\u00e1kona povinn\u00fd odv\u00e1dza\u0165 17,85 % z faktura\u010dnej sumy subdod\u00e1vate\u013ea, nav\u00fd\u0161enej o 19 % nemeck\u00fa DPH. Teda zaplat\u00edte subdod\u00e1vate\u013eovi \u010diastku ukr\u00e1ten\u00fa o takmer 18 %.<\/p>\n<p>Lehota k v\u00fdkazu zr\u00e1\u017ekovej dani je v\u017edy do 10. d\u0148a nasleduj\u00faceho mesiaca od \u00fahrady fakt\u00fary. Za ka\u017ed\u00fd mesiac oneskorenia v\u00fdkazu toti\u017e mus\u00ed objedn\u00e1vate\u013e zaplati\u0165 pokutu minim\u00e1lne 10 eur.<\/p>\n<p>Pr\u00edklad:<br \/>\nAk vyk\u00e1\u017eete k 10. febru\u00e1ru 2024 za jedn\u00e9ho subdod\u00e1vate\u013ea zr\u00e1\u017ekov\u00fa da\u0148 za cel\u00fd rok 2023, r\u00e1tajte s vyrubenou pokutou vo v\u00fd\u0161ke minim\u00e1nle 780 eur. Pri 4 subdod\u00e1vate\u013eoch ide o pokutu a\u017e 3 120 eur.<\/p>\n<\/div><div class=\"fusion-text fusion-text-4\"><p style=\"text-align: center;\"><em>Po\u010duli ste u\u017e o <a href=\"https:\/\/mokrohs-consulting.com\/sk\/2024\/12\/11\/freistellung-na-3roky\/\">Freistellung na 3 roky<\/a>? Pre\u010d\u00edtajte viac v na\u0161om <a href=\"https:\/\/mokrohs-consulting.com\/sk\/2024\/12\/11\/freistellung-na-3roky\/\">blogu<\/a>.<\/em><\/p>\n<\/div><div class=\"fusion-title title fusion-title-2 fusion-sep-none fusion-title-text fusion-title-size-four\" style=\"--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;--awb-font-size:24px;\"><h4 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;\">Zabezpe\u010denie stavebnej zr\u00e1\u017ekovej dane v Nemecku<\/h4><\/div><div class=\"fusion-text fusion-text-5\" style=\"--awb-text-color:var(--awb-color3);\"><p>Ak ste v minulosti nemali Freistellung a bola v\u00e1m strhnut\u00e1 zr\u00e1\u017ekov\u00e1 da\u0148, m\u00f4\u017eete t\u00fato da\u0148 z\u00edska\u0165 nasp\u00e4\u0165. O vr\u00e1tenie nemeckej zr\u00e1\u017ekovej dane m\u00f4\u017eete po\u017eiada\u0165 po skon\u010den\u00ed kalend\u00e1rneho roka. Vybavenie \u017eiadosti trv\u00e1 v priemere od 2 do 6 mesiacov. Obr\u00e1\u0165te sa na Mokrohs Tax Consulting, ktor\u00e1 v\u00e1m zabezpe\u010d\u00ed:<\/p>\n<ul>\n<li>v\u010dasn\u00fa pr\u00edpravu v\u00fdkazu k zr\u00e1\u017ekovej dani (v nem\u010dine Anmeldung \u00fcber den Steuerabzug bei Bauleistungen) s v\u00fdpo\u010dtom dane<\/li>\n<li>podklady sl\u00fa\u017eiace k \u00fahrade zr\u00e1\u017ekovej dani<\/li>\n<li>zabezpe\u010denie vr\u00e1tenia zr\u00e1\u017ekovej dane subdod\u00e1vate\u013eovi po skon\u010den\u00ed kalend\u00e1rneho roka, pokia\u013e nem\u00e1te \u017eiadne podl\u017enosti vo\u010di da\u0148ov\u00e9mu \u00faradu<\/li>\n<li>odst\u00fapenie vratky zr\u00e1\u017ekovej dane na objedn\u00e1vate\u013ea<\/li>\n<li>podanie a vysporiadanie zr\u00e1\u017ekovej dane aj za predch\u00e1dzaj\u00face roky<\/li>\n<\/ul>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-top:30px;--awb-padding-right:30px;--awb-padding-bottom:30px;--awb-padding-left:30px;--awb-bg-color:var(--awb-color2);--awb-bg-color-hover:var(--awb-color2);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-3 fusion-sep-none fusion-title-text fusion-title-size-four\" style=\"--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;--awb-font-size:24px;\"><h4 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;\">Zverte svoje podnikanie do r\u00fak odborn\u00edkov<\/h4><\/div><div class=\"fusion-text fusion-text-6\"><p>Spolo\u010dnos\u0165 Mokrohs Tax Consulting p\u00f4sob\u00ed v oblasti da\u0148ov\u00e9ho poradenstva v Nemecku a na Slovensku u\u017e po dlh\u00e9 roky. Pon\u00fakame komplexn\u00e9 efekt\u00edvne a nebyrokratick\u00e9 rie\u0161enia. Takmer v\u0161etko vybav\u00edte r\u00fdchlo a m\u00e1te k dispoz\u00edcii online. Mokrohs Tax Consulting m\u00e1 pobo\u010dky na Slovensku aj v Nemecku.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-2 fusion-button-span-no fusion-button-default-type\" style=\"--button_margin-top:20px;\" target=\"_self\" href=\"tel:+421907112555\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">M\u00e1te ot\u00e1zky? Zavolajte n\u00e1m!*<\/span><\/a><\/div><div class=\"fusion-text fusion-text-7\" style=\"--awb-font-size:12px;--awb-margin-top:20px;\"><p style=\"text-align: center;\">*Dostupn\u00ed sme\u00a0po\u010das nemeck\u00fdch pracovn\u00fdch dn\u00ed od 9:00 do 15:00.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":4,"featured_media":1080,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-1069","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-clanky"],"_links":{"self":[{"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/posts\/1069","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/comments?post=1069"}],"version-history":[{"count":8,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/posts\/1069\/revisions"}],"predecessor-version":[{"id":1280,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/posts\/1069\/revisions\/1280"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/media\/1080"}],"wp:attachment":[{"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/media?parent=1069"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/categories?post=1069"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/tags?post=1069"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}