{"id":1220,"date":"2024-12-10T09:31:01","date_gmt":"2024-12-10T08:31:01","guid":{"rendered":"https:\/\/mokrohs-consulting.com\/?p=1220"},"modified":"2024-12-19T07:42:51","modified_gmt":"2024-12-19T06:42:51","slug":"povinnosti-objednavatela-v-stavebnictve-ako-spravne-nastavit-spolupracu-so-subdodavatelmi","status":"publish","type":"post","link":"https:\/\/mokrohs-consulting.com\/sk\/2024\/12\/10\/povinnosti-objednavatela-v-stavebnictve-ako-spravne-nastavit-spolupracu-so-subdodavatelmi\/","title":{"rendered":"Povinnosti objedn\u00e1vate\u013ea v stavebn\u00edctve. Ako spr\u00e1vne nastavi\u0165 spolupr\u00e1cu so subdod\u00e1vate\u013emi?"},"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>Pri spolupr\u00e1ci so subdod\u00e1vate\u013emi v nemeckom stavebn\u00edctve je objedn\u00e1vate\u013e nosite\u013eom viacer\u00fdch d\u00f4le\u017eit\u00fdch povinnost\u00ed, ktor\u00e9 m\u00f4\u017eu v\u00fdrazne ovplyvni\u0165 plynulos\u0165 a bezpe\u010dnos\u0165 projektu. Objedn\u00e1vate\u013e by mal dba\u0165 na to, aby subdod\u00e1vate\u013ea nedostal svojim konan\u00edm do nepr\u00edjemnej situ\u00e1cie pred nemeck\u00fdm da\u0148ov\u00fdm \u00faradom. V dne\u0161nom blogovom \u010dl\u00e1nku si pribl\u00ed\u017eime k\u013e\u00fa\u010dov\u00e9 aspekty, ktor\u00e9 by mal objedn\u00e1vate\u013e dodr\u017eiava\u0165, aby subdod\u00e1vate\u013eovi nevznikli probl\u00e9my s da\u0148ov\u00fdmi povinnos\u0165ami.<\/p>\n<\/div><div class=\"fusion-title title fusion-title-1 fusion-sep-none fusion-title-text fusion-title-size-two\" 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;\"><h2 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;\">Preverenie da\u0148ov\u00fdch a pr\u00e1vnych n\u00e1le\u017eitost\u00ed<\/h2><\/div><div class=\"fusion-text fusion-text-2\"><p>Jedn\u00fdm z prv\u00fdch krokov, ktor\u00fd by mal objedn\u00e1vate\u013e vykona\u0165, je preverenie, \u010di subdod\u00e1vate\u013e sp\u013a\u0148a z\u00e1kladn\u00e9 pr\u00e1vne a da\u0148ov\u00e9 n\u00e1le\u017eitosti. Na rozdiel od povinnost\u00ed v in\u00fdch odvetviach, v nemeckom stavebn\u00edctve existuj\u00fa pr\u00edsne pravidl\u00e1 oh\u013eadom dan\u00ed a soci\u00e1lneho poistenia. Nesplnenie t\u00fdchto krokov m\u00f4\u017ee sp\u00f4sobi\u0165 komplik\u00e1cie nielen pre objedn\u00e1vate\u013ea, ale aj pre samotn\u00e9ho subdod\u00e1vate\u013ea.<\/p>\n<ul>\n<li><strong>Potvrdenie A1<\/strong> \u2013 Subdod\u00e1vate\u013e by mal ma\u0165 platn\u00e9 potvrdenie A1, ktor\u00e9 preukazuje, \u017ee odv\u00e1dza soci\u00e1lne poistenie v dom\u00e1cej krajine. Objedn\u00e1vate\u013e by mal overi\u0165 platnos\u0165 tohto dokumentu, aby subdod\u00e1vate\u013e nemal probl\u00e9my v pr\u00edpade kontroly zo strany coln\u00fdch a da\u0148ov\u00fdch \u00faradov.<\/li>\n<li>platn\u00fd preukaz toto\u017enosti a odpor\u00fa\u010dame aj predlo\u017ei\u0165 aktu\u00e1lne potvrdenie slovensk\u00e9ho da\u0148ov\u00e9ho \u00faradu o da\u0148ovej rezidencii<\/li>\n<li><strong>Oslobodenie od stavebnej zr\u00e1\u017ekovej dane<\/strong> \u2013 <a href=\"https:\/\/mokrohs-consulting.com\/sk\/2024\/04\/29\/stavebna-zrazkova-dan-v-praxi\/\">Toto oslobodenie (tzv. Freistellung nach \u00a7 48b EStG)<\/a> u\u013eah\u010duje spolupr\u00e1cu a minimalizuje da\u0148ov\u00e9 povinnosti objedn\u00e1vate\u013ea. Ak subdod\u00e1vate\u013e nem\u00e1 tento dokument, objedn\u00e1vate\u013e mus\u00ed zrazi\u0165 15 % z fakturovanej sumy a odvies\u0165 ju da\u0148ov\u00e9mu \u00faradu v mene subdodavatela.<\/li>\n<\/ul>\n<\/div><div class=\"fusion-title title fusion-title-2 fusion-sep-none fusion-title-text fusion-title-size-two\" 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;\"><h2 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;\">Spr\u00e1vne odv\u00e1dzanie DPH a stavebnej zr\u00e1\u017ekovej dane<\/h2><\/div><div class=\"fusion-text fusion-text-3\" style=\"--awb-text-color:var(--awb-color3);\"><p>Ak subdod\u00e1vate\u013e nem\u00e1 oslobodenie od stavebnej zr\u00e1\u017ekovej dane, objedn\u00e1vate\u013e nesie zodpovednos\u0165 za odvod tejto dane v prospech nemeck\u00e9ho da\u0148ov\u00e9ho \u00faradu. Tento krok je pre spr\u00e1vne fungovanie spolupr\u00e1ce k\u013e\u00fa\u010dov\u00fd \u2013 ak by objedn\u00e1vate\u013e zr\u00e1\u017ekov\u00fa da\u0148 neodviedol spr\u00e1vne alebo v\u010das, da\u0148ov\u00fd \u00farad m\u00f4\u017ee uvali\u0165 sankcie na objedn\u00e1vate\u013ea, \u010do m\u00f4\u017ee nepriamo ovplyvni\u0165 aj subdod\u00e1vate\u013ea. Spr\u00e1vnym odv\u00e1dzan\u00edm dan\u00ed objedn\u00e1vate\u013e zabezpe\u010duje bezprobl\u00e9mov\u00e9 pokra\u010dovanie projektu.<\/p>\n<p>Okrem toho podlieha stavebn\u00e1 \u010dinnos\u0165 v Nemecku z\u00e1sadne nemeckej DPH. Spr\u00e1vna faktur\u00e1cia ohladom nemeckej DPH a jej odvedenie na nemeck\u00fd da\u0148ov\u00fd \u00farad je v pomere objedn\u00e1vate\u013e-subdod\u00e1vate\u013e z\u00e1le\u017eitos\u0165ou objedn\u00e1vate\u013ea.<\/p>\n<\/div><div class=\"fusion-title title fusion-title-3 fusion-sep-none fusion-title-text fusion-title-size-two\" 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;\"><h2 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;\">Zmluva o diele a jasn\u00e9 pravidl\u00e1 spolupr\u00e1ce<\/h2><\/div><div class=\"fusion-text fusion-text-4\" style=\"--awb-text-color:var(--awb-color3);\"><p>Objedn\u00e1vate\u013e by mal so subdod\u00e1vate\u013eom uzatvori\u0165 jasn\u00fa a pr\u00e1vne vymedzen\u00fa zmluvu o diele. T\u00e1to zmluva sl\u00fa\u017ei nielen na ochranu oboch str\u00e1n, ale aj na preuk\u00e1zanie, \u017ee subdod\u00e1vate\u013e pracuje na vlastn\u00e9 n\u00e1klady, na vlastn\u00fa zodpovednos\u0165 a riziko, \u010do minimalizuje riziko, \u017ee by kontroln\u00e9 org\u00e1ny pova\u017eovali ich vz\u0165ah za skryt\u00fd zamestnaneck\u00fd pomer. Ak by sa toti\u017e vz\u0165ah pos\u00fadil ako z\u00e1visl\u00fd pracovn\u00fd pomer, objedn\u00e1vate\u013e by musel odvies\u0165 dodato\u010dn\u00e9 dane zo mzdy a odvody, \u010do by ho mohlo vystavi\u0165 nepr\u00edjemn\u00fdm finan\u010dn\u00fdm z\u00e1v\u00e4zkom.<\/p>\n<\/div><div class=\"fusion-title title fusion-title-4 fusion-sep-none fusion-title-text fusion-title-size-two\" 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;\"><h2 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;\">Kontrola faktur\u00e1cie a dokument\u00e1cie<\/h2><\/div><div class=\"fusion-text fusion-text-5\" style=\"--awb-text-color:var(--awb-color3);\"><p>Jedn\u00fdm z opatren\u00ed, ktor\u00fdmi m\u00f4\u017ee objedn\u00e1vate\u013e prispie\u0165 k bezprobl\u00e9movej spolupr\u00e1ci, je <strong>d\u00f4sledn\u00e1 kontrola faktur\u00e1cie a dokument\u00e1cie<\/strong>. Fakt\u00fary vystaven\u00e9 subdod\u00e1vate\u013eom by mali obsahova\u0165 v\u0161etky z\u00e1konn\u00e9 n\u00e1le\u017eitosti a mali by by\u0165 v s\u00falade s nemeck\u00fdmi predpismi, najm\u00e4 v pr\u00edpade, ak subdod\u00e1vate\u013e nie je registrovan\u00fdm platite\u013eom DPH v Nemecku. Tak\u00e1to kontrola zamedzuje tomu, aby subdod\u00e1vate\u013e \u010delil ot\u00e1zkam zo strany da\u0148ov\u00e9ho \u00faradu v pr\u00edpade kontroly.<\/p>\n<\/div><div class=\"fusion-title title fusion-title-5 fusion-sep-none fusion-title-text fusion-title-size-two\" 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;\"><h2 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;\">Transparentnos\u0165 a komunik\u00e1cia<\/h2><\/div><div class=\"fusion-text fusion-text-6\" style=\"--awb-text-color:var(--awb-color3);\"><p>Otvoren\u00e1 komunik\u00e1cia je neoddelite\u013enou s\u00fa\u010das\u0165ou \u00faspe\u0161n\u00e9ho projektu. Ak objedn\u00e1vate\u013e od subdod\u00e1vate\u013ea vy\u017eaduje konkr\u00e9tne dokumenty \u010di osved\u010denia, mal by mu poskytn\u00fa\u0165 aj pr\u00edslu\u0161n\u00e9 inform\u00e1cie o tom, ak\u00e9 povinnosti z toho vypl\u00fdvaj\u00fa. Subdod\u00e1vate\u013e tak bude ma\u0165 preh\u013ead o tom, \u010do od neho o\u010dak\u00e1va da\u0148ov\u00fd \u00farad v pr\u00edpade kontroly, a m\u00f4\u017ee sa na tieto situ\u00e1cie lep\u0161ie pripravi\u0165.<\/p>\n<\/div><div class=\"fusion-title title fusion-title-6 fusion-sep-none fusion-title-text fusion-title-size-two\" 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;\"><h2 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;\">Zodpovednos\u0165 objedn\u00e1vate\u013ea za spr\u00e1vne nastavenie spolupr\u00e1ce<\/h2><\/div><div class=\"fusion-text fusion-text-7\" style=\"--awb-text-color:var(--awb-color3);\"><p>Objedn\u00e1vate\u013e, ktor\u00fd preuk\u00e1\u017ee d\u00f4slednos\u0165 a transparentnos\u0165 v plnen\u00ed svojich povinnost\u00ed, m\u00f4\u017ee z\u00e1sadne prispie\u0165 k tomu, aby jeho subdod\u00e1vate\u013e nemal probl\u00e9my s da\u0148ov\u00fdmi org\u00e1nmi. Tak\u00e1to spolupr\u00e1ca nielen zni\u017euje riziko konfliktov s \u00faradmi, ale podporuje aj zdrav\u00e9 pracovn\u00e9 vz\u0165ahy a vy\u0161\u0161iu efektivitu projektu.<\/p>\n<p><a href=\"https:\/\/mokrohs-consulting.com\/sk\/tax-consulting\/#kontakt\"><b>Mokrohs Tax Consulting v\u00e1m pom\u00f4\u017ee<\/b><\/a> <strong>so spr\u00e1vnym nastaven\u00edm povinnost\u00ed pri pr\u00e1ci so subdod\u00e1vate\u013emi v Nemecku. Na\u0161i odborn\u00edci vedia, \u010do je potrebn\u00e9 pre hladk\u00fd priebeh projektov a ochranu v\u0161etk\u00fdch z\u00fa\u010dastnen\u00fdch str\u00e1n pred rizikami.<\/strong><\/p>\n<p>Od n\u00e1s ako klient dostanete v\u0161etko z jednej ruky. Postar\u00e1me sa o cel\u00fd komplex, aby jednotliv\u00e9 subjekty (napr. subdod\u00e1vatelia, ktor\u00ed si maj\u00fa rie\u0161i\u0165 svoje povinnosti sami ako uznaj\u00fa za vhodn\u00e9) \u201enestroskotali\u201d. Bez subdod\u00e1vate\u013eov sa potom ani objedn\u00e1vate\u013e nepohne \u010falej, \u010do si ale nie ka\u017ed\u00fd objedn\u00e1vate\u013e uvedomuje a ponech\u00e1va povinnosti subdod\u00e1vate\u013ea na neho samotn\u00e9ho. To je nespr\u00e1vne zm\u00fd\u0161\u013eanie a prin\u00e1\u0161a to rizik\u00e1, \u017ee \u010dlovek mu viac nebude k dispoz\u00edcii.<\/p>\n<p><strong>My skuto\u010dne ako jedin\u00e1 kancel\u00e1ria pon\u00fakame komplexn\u00e9 zabezpe\u010denie v\u0161etk\u00fdch da\u0148ov\u00fdch povinnost\u00ed, v\u0161etk\u00fdch zainteresovan\u00fdch subjektov z odborn\u00e9ho doh\u013eadu nad celou \u0161trukt\u00farou podniku (objedn\u00e1vate\u013e\/zamestnanci\/subdod\u00e1vatelia).<\/strong><\/p>\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-7 fusion-sep-none fusion-title-text fusion-title-size-two\" 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;\"><h2 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;\">Zverte svoje podnikanie do r\u00fak odborn\u00edkov<\/h2><\/div><div class=\"fusion-text fusion-text-8\" style=\"--awb-text-color:var(--awb-color3);\"><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><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":4,"featured_media":1223,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-1220","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\/1220","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=1220"}],"version-history":[{"count":9,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/posts\/1220\/revisions"}],"predecessor-version":[{"id":1250,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/posts\/1220\/revisions\/1250"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/media\/1223"}],"wp:attachment":[{"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/media?parent=1220"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/categories?post=1220"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/tags?post=1220"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}