{"id":1116,"date":"2024-07-03T08:49:22","date_gmt":"2024-07-03T06:49:22","guid":{"rendered":"https:\/\/mokrohs-consulting.com\/?p=1116"},"modified":"2025-02-13T08:17:25","modified_gmt":"2025-02-13T07:17:25","slug":"pokuty-za-oneskorene-podanie-vykazov-k-zrazkovej-dani-z-praxe","status":"publish","type":"post","link":"https:\/\/mokrohs-consulting.com\/sk\/2024\/07\/03\/pokuty-za-oneskorene-podanie-vykazov-k-zrazkovej-dani-z-praxe\/","title":{"rendered":"Pokuty za oneskoren\u00e9 podanie v\u00fdkazov k zr\u00e1\u017ekovej dani z praxe"},"content":{"rendered":"

Za nesplnenie povinnosti va\u0161ej spolo\u010dnosti m\u00f4\u017eete pr\u00eds\u0165 o nemal\u00e9 financie. Pokuty sa m\u00f4\u017eu vy\u0161plha\u0165 a\u017e na desiatky tis\u00edc eur. Ako sa im vyhnete?
\n<\/span>Z\u00e1konom k moderniz\u00e1cii zda\u0148ovacieho syst\u00e9mu bolo od 1. 1. 2019 upraven\u00e9 znenie z\u00e1kona<\/span> \u00a7 152 AO (da\u0148ov\u00e9ho k\u00f3du) k v\u00fd\u0161ke pok\u00fat za oneskoren\u00e9 podanie da\u0148ov\u00fdch priznan\u00ed a da\u0148ov\u00fdch v\u00fdkazov.
\n<\/span>V pr\u00edpadoch stavebnej zr\u00e1\u017ekovej dane je <\/span>z\u00e1konom ur\u010den\u00e1 pokuta za oneskoren\u00e9 podanie v\u00fdkazu.<\/b> V t\u00fdchto pr\u00edpadoch da\u0148ov\u00fd \u00farad nepozn\u00e1 z\u013eutovanie.\u00a0<\/span><\/p>\n<\/div>

Ako sa meria pokuta v Nemecku<\/p>\n

\n
<\/div>\n<\/div><\/h2><\/div>

Za ka\u017ed\u00fd za\u010dat\u00fd mesiac oneskorenia je vyruben\u00e1 pokuta zo strany da\u0148ov\u00e9ho \u00faradu vo v\u00fd\u0161ke 0,25 % stanovenej zr\u00e1\u017ekovej dane za dan\u00fd mesiac, minim\u00e1lne v\u0161ak 10 eur za ka\u017ed\u00fd za\u010dat\u00fd mesiac oneskorenia.
\n<\/span>Da\u0148ov\u00fd \u00farad neakceptuje \u017eiadne d\u00f4vody pre oneskorenie, ak nie s\u00fa skuto\u010dne opr\u00e1vnen\u00e9. M\u00f4\u017ee \u00eds\u0165 napr\u00edklad o v\u00e1\u017enu chorobu. Oneskorenie <\/span>z d\u00f4vodu nevedomosti da\u0148ov\u00fd \u00farad z\u00e1sadne neakceptuje.
\n<\/b>V\u00fdkaz stavebnej zr\u00e1\u017ekovej dane mus\u00edte ako objedn\u00e1vate\u013e stavebnej slu\u017eby za svojho subdod\u00e1vate\u013ea odv\u00e1dza\u0165 z faktura\u010dnej sumy uhradenej v danom mesiaci do 10. d\u0148a nasledovn\u00e9ho mesiaca, a to vo v\u00fd\u0161ke 15 % z faktura\u010dnej sumy, nav\u00fd\u0161enej o nemeck\u00fa DPH.
\n<\/span>T\u00e1to <\/span>lehota sa ned\u00e1 pred\u013a\u017ei\u0165.<\/b> V\u00fdkazy sa do konca 2024 posielaj\u00fa e\u0161te v papierovej podobe, od roku 2025 elektronicky, \u010do cel\u00fd proces ur\u00fdchli.<\/span><\/p>\n

Tip: pozrite si inform\u00e1cie <\/span>k nemeckej zr\u00e1\u017ekovej dani\u00a0<\/span><\/a><\/p>\n<\/div>

Pr\u00edklad pokuty z praxe<\/h2><\/div>

Slovensk\u00e1 s.r.o. vykon\u00e1vala od roku 2022 v Nemecku stavebn\u00e9 pr\u00e1ce, ktor\u00e9 zverila 10 subdod\u00e1vate\u013eom. Po da\u0148ovej kontrole nemeck\u00e9ho objedn\u00e1vate\u013ea bolo zisten\u00e9, \u017ee \u017eivnostn\u00edci slovenskej s.r.o. nemali od za\u010diatku pr\u00e1c platn\u00e9 Freistellung (= oslobodenie od stavebnej zr\u00e1\u017ekovej dane) a slovensk\u00e1 s.r.o. za nich ani neodv\u00e1dzala stavebn\u00fa zr\u00e1\u017ekov\u00fa da\u0148.<\/span><\/p>\n

Nemeck\u00fd da\u0148ov\u00fd \u00farad nevyz\u00fdva p\u00edsomne da\u0148ov\u00e9 subjekty k podaniu v\u00fdkazov k zr\u00e1\u017ekovej dani, nako\u013eko ka\u017ed\u00fd da\u0148ov\u00fd subjekt by si mal by\u0165 svojich povinnost\u00ed vedom\u00fd s\u00e1m. M\u00f4\u017ee sa sta\u0165, \u017ee sa urob\u00ed priamo da\u0148ov\u00fd odhad k zr\u00e1\u017ekovej dani, ktor\u00fd je zv\u00e4\u010d\u0161a vy\u0161\u0161\u00ed ako skuto\u010dn\u00e1 da\u0148. <\/span><\/p>\n

V pr\u00edpadoch, \u017ee si je da\u0148ov\u00fd \u00farad ist\u00fd povinnos\u0165ou slovenskej s.r.o k pod\u00e1vaniu v\u00fdkazov k zr\u00e1\u017ekovej dani, zah\u00e1ji priamo <\/span>trestn\u00e9 st\u00edhanie vo\u010di slovenskej s.r.o kv\u00f4li da\u0148ov\u00fdm \u00fanikom. <\/b>V Nemecku ide o trestn\u00fd \u010din, za ktor\u00fd m\u00f4\u017ee dosta\u0165 konate\u013e trest od\u0148atia slobody. Konate\u013e toti\u017e ru\u010d\u00ed osobne za ur\u010dit\u00e9 da\u0148ov\u00e9 povinnosti. V\u00fdkazy k zr\u00e1\u017ekovej dani je aj napriek tomu potrebn\u00e9 poda\u0165. <\/span><\/p>\n

Na z\u00e1klade v\u00fdzvy nemeck\u00e9ho da\u0148ov\u00e9ho \u00faradu slovensk\u00e1 s.r.o. do <\/span>10. 6. 2024<\/span> dodala v\u00fdkazy za janu\u00e1r 2022 a\u017e m\u00e1j 2024 pre v\u0161etk\u00fdch 10 subdod\u00e1vate\u013eov. Zr\u00e1\u017ekov\u00fa da\u0148 samotn\u00fa musela zaplati\u0165 z vlastn\u00e9ho vrecka, ke\u010f\u017ee pri \u00fahrade fakt\u00far subdod\u00e1vate\u013eom nestrh\u00e1vala z faktura\u010dnej sumy. <\/span><\/p>\n<\/div>

M\u00e1te ot\u00e1zky? Zavolajte n\u00e1m!*<\/span><\/a><\/div>

*Dostupn\u00ed sme\u00a0po\u010das nemeck\u00fdch pracovn\u00fdch dn\u00ed od 9:00 do 15:00.<\/p>\n<\/div>

Ako sa po\u010d\u00edta v\u00fd\u0161ka pokuty za oneskoren\u00e9 podanie v\u00fdkazov?<\/h2><\/div>

V\u00fdkaz za mesiac janu\u00e1r 2022 mal by\u0165 zaslan\u00fd na da\u0148ov\u00fd \u00farad k 10.2.2022, av\u0161ak bol dodan\u00fd k 10.6.2024 s oneskoren\u00edm o 28 mesiacov. Ak d\u00f4jde k oneskoreniu podania v\u00fdkazu, da\u0148ov\u00fd \u00farad vyr\u00fabe za ka\u017ed\u00fd mesiac oneskorenia pokutu minim\u00e1lne vo v\u00fd\u0161ke 10 eur. Znamen\u00e1 to pokutu vo v\u00fd\u0161ke minim\u00e1lne 280 eur len za janu\u00e1r 2022 na jedn\u00e9ho subdod\u00e1vate\u013ea. Pri 10 subdod\u00e1vate\u013eoch ide o \u010diastku 2.800 eur len za mesiac janu\u00e1r 2022.
\nV\u00fdkaz za mesiac febru\u00e1r 2022 mal by\u0165 dodan\u00fd k 10.3.2022, namiesto toho bol dodan\u00fd 10.6.2024 s oneskoren\u00edm o 27 mesiacov, \u010do znamen\u00e1 pokutu vo v\u00fd\u0161ke 2.700 eur za v\u0161etk\u00fdch subdod\u00e1vate\u013eov.<\/p>\n<\/div>\n

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Jan 22<\/td>\n2.800,00\u20ac<\/td>\n<\/tr>\n
Feb 22<\/td>\n\u00a02.700,00\u20ac<\/td>\n<\/tr>\n
Mrz 22<\/td>\n\u00a02.600,00\u20ac<\/td>\n<\/tr>\n
Apr 22<\/td>\n2.500,00\u20ac<\/td>\n<\/tr>\n
Mai 22<\/td>\n2.400,00\u20ac<\/td>\n<\/tr>\n
Jun 22<\/td>\n2.300,00\u20ac<\/td>\n<\/tr>\n
Jul 22<\/td>\n2.200,00\u20ac<\/td>\n<\/tr>\n
Aug 22<\/td>\n2.100,00\u20ac<\/td>\n<\/tr>\n
Sep 22<\/td>\n2.000,00\u20ac<\/td>\n<\/tr>\n
Okt 22<\/td>\n1.900,00\u20ac<\/td>\n<\/tr>\n
Nov 22<\/td>\n1.800,00\u20ac<\/td>\n<\/tr>\n
Dez 22<\/td>\n1.700,00\u20ac<\/td>\n<\/tr>\n
Jan 23<\/td>\n1.600,00\u20ac<\/td>\n<\/tr>\n
Feb 23<\/td>\n1.500,00\u20ac<\/td>\n<\/tr>\n
Mrz 23<\/td>\n1.400,00\u20ac<\/td>\n<\/tr>\n
Apr 23<\/td>\n1.300,00\u20ac<\/td>\n<\/tr>\n
Mai 23<\/td>\n1.200,00\u20ac<\/td>\n<\/tr>\n
Jun 23<\/td>\n1.100,00\u20ac<\/td>\n<\/tr>\n
Jul 23<\/td>\n1.000,00\u20ac<\/td>\n<\/tr>\n
Aug 23<\/td>\n900,00\u20ac<\/td>\n<\/tr>\n
Sep 23<\/td>\n800,00\u20ac<\/td>\n<\/tr>\n
Okt 23<\/td>\n700,00\u20ac<\/td>\n<\/tr>\n
Nov 23<\/td>\n600,00\u20ac<\/td>\n<\/tr>\n
Dez 23<\/td>\n500,00\u20ac<\/td>\n<\/tr>\n
Jan 24<\/td>\n400,00\u20ac<\/td>\n<\/tr>\n
Feb 24<\/td>\n300,00\u20ac<\/td>\n<\/tr>\n
Mrz 24<\/td>\n200,00\u20ac<\/td>\n<\/tr>\n
Apr 24<\/td>\n100,00\u20ac<\/td>\n<\/tr>\n
Mai 24<\/td>\n0,00\u20ac<\/td>\n<\/tr>\n
<\/td>\n40.600,00\u20ac<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

Za v\u0161etky mesiace oneskorenia bol teda da\u0148ov\u00fd \u00farad opr\u00e1vnen\u00fd vyrubi\u0165 pokutu vo v\u00fd\u0161ke spolu 40 600 eur. Nezab\u00fadajte e\u0161te na \u00fahradu zr\u00e1\u017ekovej dane samotnej.<\/p>\n<\/div>

Financie pre Nemecko vym\u00e1ha Slovensko<\/h2><\/div>

Je u\u017e be\u017en\u00e9, ze nemeck\u00fd da\u0148ov\u00fd \u00farad si \u201cpredl\u017euje\u201d svoje pr\u00e1vomoci v r\u00e1mci E\u00da. Funkciu exek\u00fatora v pr\u00edpade neuhraden\u00fdch pokut \u010di dan\u00ed preber\u00e1 slovensk\u00fd da\u0148ov\u00fd \u00farad.
\nNepodce\u0148ujte z\u00e1kon k stavebnej zr\u00e1\u017ekovej dani. T\u00e1to da\u0148 v\u00e1s v Nemecku v pr\u00edpade da\u0148ovej kontroly m\u00f4\u017ee vyjs\u0165 dokonca najdrah\u0161ie zo v\u0161etk\u00fdch druhov dan\u00ed.<\/strong>
\nTak\u00e9to extr\u00e9mne vysok\u00e9 pokuty zo strany nemeckej finan\u010dnej spr\u00e1vy m\u00f4\u017eu ma\u0165 ve\u013emi negat\u00edvne finan\u010dn\u00e9 n\u00e1sledky pre v\u00e1\u0161 podnik. Zl\u00e1 spr\u00e1va je, \u017ee sa im ned\u00e1 vyhn\u00fa\u0165. V komin\u00e1cii s kr\u00e1tkymi lehotami k podaniu v\u00fdkazov zr\u00e1\u017ekovej dani m\u00f4\u017eu by\u0165 n\u00e1sledky t\u00fdchto pok\u00fat pre v\u00e1\u0161 podnik likvida\u010dn\u00e9.<\/p>\n<\/div>

M\u00e1te ot\u00e1zky? Zavolajte n\u00e1m!*<\/span><\/a><\/div>

*Dostupn\u00ed sme\u00a0po\u010das nemeck\u00fdch pracovn\u00fdch dn\u00ed od 9:00 do 15:00.<\/p>\n<\/div>

Ako nedosta\u0165 v Nemecku pokutu<\/h2><\/div>

Majte <\/span>zabezpe\u010den\u00e9ho ka\u017ed\u00e9ho subdod\u00e1vate\u013ea<\/b> osloboden\u00edm od stavebnej zr\u00e1\u017ekovej dane, a to hne\u010f od po\u010diatku stavebn\u00fdch pr\u00e1c.
\n<\/span>Nepodce\u0148ujte tento z\u00e1kon, ak ste tak nespravili, <\/span>vyk\u00e1\u017ete \u010do najsk\u00f4r sp\u00e4tne <\/b>zatia\u013e nedeklarovan\u00fa s<\/span>tavebn\u00fa zr\u00e1\u017ekov\u00fa da\u0148.<\/b>
\n<\/span>Spolupracujte s Mokrohs Tax Consulting. U n\u00e1s ste v kompetentn\u00fdch ruk\u00e1ch, r\u00fdchlo a v stanovenom term\u00edne sa postar\u00e1me v\u00fdkazy zr\u00e1\u017ekovej dani aj o zabezpe\u010denie oslobodenia od tejto dane pre va\u0161ich subdod\u00e1vate\u013eov. Dbajte na to, \u017ee vy <\/span>ako objedn\u00e1vate\u013e <\/b>slu\u017eby ru\u010d\u00edte za spr\u00e1vnos\u0165 a dochv\u00ed\u013enos\u0165 t\u00fdchto v\u00fdkazov a tie\u017e <\/span>nesiete finan\u010dn\u00e9 n\u00e1sledky. <\/b><\/p>\n<\/div><\/div><\/div>

Slovensk\u00fd konate\u013e v Nemecku<\/h2><\/div>

Ako konate\u013e slovenskej s. r. o. ru\u010d\u00edte za platenie nieko\u013ek\u00fdch dan\u00ed: DPH, stavebn\u00fa zr\u00e1\u017ekov\u00fa da\u0148, ale aj da\u0148 zo mzdy. Ak m\u00e1te subdod\u00e1vate\u013eov, m\u00e1te zodpovednos\u0165 za nemeck\u00fa DPH a stavebn\u00fa zr\u00e1\u017ekov\u00fa da\u0148.\u00a0<\/b><\/p>\n

Stavebn\u00e1 zr\u00e1\u017ekov\u00e1 da\u0148 je v hodnote 15 % z platby objedn\u00e1vate\u013ea pre dod\u00e1vate\u013ea. Za ur\u010dit\u00fdch podmienok ju v\u0161ak plati\u0165 nemus\u00edte. Ide o pr\u00edpad, ke\u010f je v\u00e1\u0161 subdod\u00e1vate\u013e osloboden\u00fd od stavebnej zr\u00e1\u017ekovej dane prostredn\u00edctvom Freistellung.\u00a0<\/b><\/p>\n

Ako konate\u013e ru\u010d\u00edte aj za odv\u00e1dzanie dane zo mzdy v Nemecku u va\u0161ich zamestnancov.<\/b><\/p>\n<\/div>

Pre\u010d\u00edtajte si viac<\/span><\/a><\/div><\/div><\/div>
M\u00e1te ot\u00e1zky? Zavolajte n\u00e1m!*<\/span><\/a><\/div>

*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":1115,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-1116","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\/1116","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=1116"}],"version-history":[{"count":16,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/posts\/1116\/revisions"}],"predecessor-version":[{"id":1281,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/posts\/1116\/revisions\/1281"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/media\/1115"}],"wp:attachment":[{"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/media?parent=1116"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/categories?post=1116"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/tags?post=1116"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}