{"id":1200,"date":"2024-10-29T14:58:10","date_gmt":"2024-10-29T13:58:10","guid":{"rendered":"https:\/\/mokrohs-consulting.com\/?p=1200"},"modified":"2024-10-29T14:58:10","modified_gmt":"2024-10-29T13:58:10","slug":"ake-podmienky-by-mal-splnat-subdodavatel-stavebnych-cinnosti","status":"publish","type":"post","link":"https:\/\/mokrohs-consulting.com\/sk\/2024\/10\/29\/ake-podmienky-by-mal-splnat-subdodavatel-stavebnych-cinnosti\/","title":{"rendered":"Ak\u00e9 podmienky by mal sp\u013a\u0148a\u0165 subdod\u00e1vate\u013e stavebn\u00fdch \u010dinnost\u00ed, aby sa objedn\u00e1vate\u013e nedostal do probl\u00e9mov s da\u0148ov\u00fdm \u00faradom?"},"content":{"rendered":"

Pr\u00e1ca subdod\u00e1vate\u013eov v stavebn\u00edctve na \u00fazem\u00ed Nemecka, najm\u00e4 ak ide o slovensk\u00fdch \u017eivnostn\u00edkov, so sebou prin\u00e1\u0161a rad podmienok a zodpovednost\u00ed, ktor\u00e9 musia by\u0165 splnen\u00e9. Ak tieto podmienky nie s\u00fa riadne dodr\u017ean\u00e9, m\u00f4\u017ee sa objedn\u00e1vate\u013e dosta\u0165 do probl\u00e9mov s nemeck\u00fdmi da\u0148ov\u00fdmi \u00faradmi alebo in\u00fdmi kontroln\u00fdmi in\u0161tit\u00faciami. Tento \u010dl\u00e1nok sa zameriava na k\u013e\u00fa\u010dov\u00e9 podmienky, ktor\u00e9 by mal subdod\u00e1vate\u013e splni\u0165, aby objedn\u00e1vate\u013e neskon\u010dil v rizikovej poz\u00edcii.<\/p>\n<\/div>

Zdanenie stavebn\u00fdch pr\u00e1c v Nemecku<\/h2><\/div>

Subdod\u00e1vate\u013e stavebn\u00fdch \u010dinnost\u00ed, ktor\u00fd pracuje na \u00fazem\u00ed Nemecka, podlieha z\u00e1sadne nemeckej DPH. Toto pravidlo plat\u00ed aj v pr\u00edpade, ak je subdod\u00e1vate\u013e na Slovensku neplatcom DPH. Navy\u0161e, jeho pr\u00edjmy z realizovan\u00fdch stavebn\u00fdch pr\u00e1c v Nemecku podliehaj\u00fa aj tzv. stavebnej zr\u00e1\u017ekovej dani. T\u00e1to da\u0148 predstavuje \u0161pecifick\u00fa povinnos\u0165 pre zahrani\u010dn\u00fdch dod\u00e1vate\u013eov, ktor\u00ed vykon\u00e1vaj\u00fa stavebn\u00e9 pr\u00e1ce na \u00fazem\u00ed Nemecka.<\/p>\n

D\u00f4le\u017eit\u00e9 je si uvedomi\u0165, \u017ee za spr\u00e1vne odvedenie nemeckej DPH aj stavebnej zr\u00e1\u017ekovej dane<\/a> ru\u010d\u00ed objedn\u00e1vate\u013e, nie samotn\u00fd subdod\u00e1vate\u013e. Objedn\u00e1vate\u013e je povinn\u00fd tieto dane nahl\u00e1si\u0165 a odv\u00e1dza\u0165 nemeck\u00fdm \u00faradom v mene subdod\u00e1vate\u013ea. Ak objedn\u00e1vate\u013e tieto povinnosti nespln\u00ed spr\u00e1vne a v\u010das, hrozia mu sankcie a dokonca aj trestn\u00e9 st\u00edhanie za da\u0148ov\u00e9 \u00faniky.<\/p>\n<\/div>

Ako sa vyhn\u00fa\u0165 rizik\u00e1m? Oslobodenie od stavebnej zr\u00e1\u017ekovej dane<\/h2><\/div>

Subdod\u00e1vate\u013e, aj ke\u010f nie je priamo zodpovedn\u00fd za odvod stavebnej zr\u00e1\u017ekovej dane, by mal prija\u0165 ur\u010dit\u00e9 opatrenia, aby ochr\u00e1nil svojho objedn\u00e1vate\u013ea pred probl\u00e9mami. Jedn\u00fdm z najd\u00f4le\u017eitej\u0161\u00edch krokov je z\u00edskanie oslobodenia od stavebnej zr\u00e1\u017ekovej dane (tzv. Freistellung) pod\u013ea \u00a7 48b nemeck\u00e9ho z\u00e1kona o dani z pr\u00edjmu (EStG).<\/p>\n

Bez tohto oslobodenia objedn\u00e1vate\u013e nem\u00f4\u017ee vyplati\u0165 pln\u00fa fakturovan\u00fa sumu za vykonan\u00e9 pr\u00e1ce. Mus\u00ed zrazi\u0165 15 % z fakturovanej sumy a odvies\u0165 t\u00fato sumu nemeck\u00e9mu da\u0148ov\u00e9mu \u00faradu. Ak objedn\u00e1vate\u013e neodvedie zr\u00e1\u017ekov\u00fa da\u0148 v spr\u00e1vnom \u010dase, vystavuje sa riziku v\u00e1\u017enych pok\u00fat a pr\u00e1vnych d\u00f4sledkov.<\/p>\n

Prelinkujte sa na na\u0161u str\u00e1nku o stavebnej zr\u00e1\u017ekovej dani v praxi<\/a>, kde n\u00e1jdete detailnej\u0161ie inform\u00e1cie o tomto procese a ako ho zvl\u00e1dnu\u0165.<\/p>\n<\/div>

\u010eal\u0161ie podmienky subdod\u00e1vate\u013ea<\/h2><\/div>

Subdod\u00e1vate\u013e by mal by\u0165 vybaven\u00fd aj \u010fal\u0161\u00edmi potrebn\u00fdmi dokumentmi a povoleniami, aby jeho pr\u00e1ca na \u00fazem\u00ed Nemecka prebiehala bez probl\u00e9mov:<\/p>\n

    \n
  1. Platn\u00e9 potvrdenie A1<\/strong> \u2013 Toto potvrdenie preukazuje, \u017ee slovensk\u00fd \u017eivnostn\u00edk na\u010falej podlieha soci\u00e1lnemu poisteniu na Slovensku, pokia\u013e pr\u00e1ca v zahrani\u010d\u00ed nepresahuje 24 mesiacov.<\/li>\n
  2. Platn\u00e9 doklady toto\u017enosti<\/strong> \u2013 Subdod\u00e1vate\u013e by mal ma\u0165 platn\u00fd ob\u010diansky preukaz, pr\u00edpadne pracovn\u00e9 v\u00edzum, ak ide o ob\u010dana tretej krajiny so slovenskou \u017eivnos\u0165ou.<\/li>\n
  3. Zmluva o diele<\/strong> \u2013 Pr\u00e1ca subdod\u00e1vate\u013ea by mala by\u0165 vykon\u00e1van\u00e1 na z\u00e1klade zmluvy o diele, pri\u010dom mus\u00ed by\u0165 jasne stanoven\u00e9, \u017ee vykon\u00e1va dielo na vlastn\u00e9 riziko a zodpovednos\u0165.<\/li>\n<\/ol>\n

    Nez\u00e1vislos\u0165 subdod\u00e1vate\u013ea je k\u013e\u00fa\u010dov\u00e1, preto\u017ee v pr\u00edpade kontroly coln\u00e9ho \u00faradu alebo soci\u00e1lnej pois\u0165ovne sa m\u00f4\u017ee sta\u0165, \u017ee sa jeho pracovn\u00fd vz\u0165ah s objedn\u00e1vate\u013eom bude pova\u017eova\u0165 za z\u00e1visl\u00fd pracovn\u00fd pomer. To m\u00f4\u017ee vies\u0165 k doplatkom dan\u00ed zo mzdy, odvodov a \u010fal\u0161\u00edm poplatkom v Nemecku.<\/p>\n

    Taktie\u017e je d\u00f4le\u017eit\u00e9 by\u0165 informovan\u00fd o tom, ktor\u00e9 zo s\u00favisiacich pr\u00e1c sa nach\u00e1dzaj\u00fa na zozname stavebn\u00fdch \u010dinnost\u00ed podliehaj\u00facich nemeckej zr\u00e1\u017ekovej dani.<\/a><\/p>\n<\/div>

    N\u00e1vrhy rie\u0161en\u00ed pre objedn\u00e1vate\u013ea<\/h2><\/div>

    Objedn\u00e1vate\u013e stavebn\u00fdch pr\u00e1c mus\u00ed splni\u0165 tieto k\u013e\u00fa\u010dov\u00e9 povinnosti, aby sa vyhol probl\u00e9mom s da\u0148ov\u00fdm \u00faradom:<\/p>\n

      \n
    1. Odvod DPH a stavebnej zr\u00e1\u017ekovej dane<\/strong> \u2013 Je potrebn\u00e9 v\u010das a spr\u00e1vne odv\u00e1dza\u0165 nemeck\u00fa DPH aj stavebn\u00fa zr\u00e1\u017ekov\u00fa da\u0148 za subdod\u00e1vate\u013eov.<\/li>\n
    2. Preverenie dokument\u00e1cie subdod\u00e1vate\u013ea<\/strong> \u2013 Skontrolujte, \u010di subdod\u00e1vate\u013e m\u00e1 platn\u00e9 potvrdenie o osloboden\u00ed od stavebnej zr\u00e1\u017ekovej dane (\u00a7 48b EStG) a \u010fal\u0161ie potrebn\u00e9 dokumenty, ako je potvrdenie A1 a zmluva o diele.<\/li>\n
    3. Zabezpe\u010denie nez\u00e1vislosti subdod\u00e1vate\u013ea<\/strong> \u2013 Aby nedo\u0161lo k tomu, \u017ee da\u0148ov\u00e9 \u00farady alebo soci\u00e1lne in\u0161tit\u00facie pova\u017euj\u00fa vz\u0165ah medzi objedn\u00e1vate\u013eom a subdod\u00e1vate\u013eom za zamestnaneck\u00fd pomer, je d\u00f4le\u017eit\u00e9 zabezpe\u010di\u0165, \u017ee subdod\u00e1vate\u013e vykon\u00e1va pr\u00e1ce na vlastn\u00e9 riziko a vlastn\u00e9 n\u00e1klady.<\/li>\n<\/ol>\n<\/div>

      Zhrnutie<\/h2><\/div>

      Dodr\u017eiavanie t\u00fdchto pravidiel je k\u013e\u00fa\u010dov\u00e9 pre bezprobl\u00e9mov\u00fa spolupr\u00e1cu medzi subdod\u00e1vate\u013eom a objedn\u00e1vate\u013eom v stavebn\u00fdch projektoch v Nemecku. Nechcete sa dosta\u0165 do probl\u00e9mov s nemeck\u00fdmi da\u0148ov\u00fdmi \u00faradmi? Nezab\u00fadajte na potrebn\u00e9 povolenia a oslobodenia od dan\u00ed.<\/p>\n<\/div><\/div><\/div>

      Zverte svoje podnikanie do r\u00fak odborn\u00edkov<\/h2><\/div>

      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><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":4,"featured_media":1199,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-1200","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\/1200","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=1200"}],"version-history":[{"count":2,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/posts\/1200\/revisions"}],"predecessor-version":[{"id":1202,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/posts\/1200\/revisions\/1202"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/media\/1199"}],"wp:attachment":[{"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/media?parent=1200"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/categories?post=1200"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/tags?post=1200"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}