{"id":1252,"date":"2024-12-20T16:55:25","date_gmt":"2024-12-20T15:55:25","guid":{"rendered":"https:\/\/mokrohs-consulting.com\/?p=1252"},"modified":"2025-01-20T08:26:07","modified_gmt":"2025-01-20T07:26:07","slug":"klucove-terminy-a-lehoty-podavania-danovych-priznani-v-nemecku","status":"publish","type":"post","link":"https:\/\/mokrohs-consulting.com\/sk\/2024\/12\/20\/klucove-terminy-a-lehoty-podavania-danovych-priznani-v-nemecku\/","title":{"rendered":"K\u013e\u00fa\u010dov\u00e9 term\u00edny a lehoty pod\u00e1vania da\u0148ov\u00fdch priznan\u00ed v Nemecku"},"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>Pod\u00e1vanie da\u0148ov\u00e9ho priznania je povinnos\u0165ou, ktor\u00fa mus\u00ed dodr\u017eiava\u0165 ka\u017ed\u00fd podnikate\u013e. Tento \u010dl\u00e1nok sa zameriava na to, kedy poda\u0165 da\u0148ov\u00e9 priznanie ako <a href=\"https:\/\/mokrohs-consulting.com\/sk\/2024\/06\/21\/zoznam-stavebnych-cinnosti-podliehajucich-nemeckej-zrazkovej-dani\/\">podnikate\u013e v stavebn\u00edctve v Nemecku<\/a>, aby ste sa vyhli probl\u00e9mom. Prejdeme si lehoty pre da\u0148 z pridanej hodnoty (DPH), da\u0148 z pr\u00edjmu a stavebn\u00fa zr\u00e1\u017ekov\u00fa da\u0148.<\/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;\">Da\u0148ov\u00e9 priznanie k dani z pr\u00edjmu v Nemecku<\/h2><\/div><div class=\"fusion-text fusion-text-2\"><p>Pri pod\u00e1van\u00ed da\u0148ov\u00e9ho priznania k dani z pr\u00edjmu v Nemecku je d\u00f4le\u017eit\u00e9 rozpozna\u0165, \u010di m\u00e1 da\u0148ovn\u00edk ofici\u00e1lne zast\u00fapenie nemeck\u00fdm da\u0148ov\u00fdm poradcom a \u010di m\u00e1 povinnos\u0165 poda\u0165 da\u0148ov\u00e9 priznanie (DP).<\/p>\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;\">Skupina 1: Da\u0148ovn\u00edci s povinnos\u0165ou poda\u0165 da\u0148ov\u00e9 priznanie<\/h2><\/div><div class=\"fusion-text fusion-text-3\" style=\"--awb-text-color:var(--awb-color3);\"><ol>\n<li><strong>Za rok 2022:<\/strong>\n<ul>\n<li>Lehota pre da\u0148ovn\u00edkov so zast\u00fapen\u00edm da\u0148ov\u00fdm poradcom skon\u010dila 31. j\u00fala 2024. Klienti, ktor\u00ed do tohto term\u00ednu nepodali da\u0148ov\u00e9 priznanie alebo nezdokumentovali, \u017ee im nevznikla da\u0148ov\u00e1 povinnos\u0165, u\u017e dost\u00e1vaj\u00fa upomienky.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Za rok 2023:<\/strong>\n<ul>\n<li>Lehota pre da\u0148ovn\u00edkov so zast\u00fapen\u00edm da\u0148ov\u00fdm poradcom kon\u010d\u00ed 31. m\u00e1ja 2025.<\/li>\n<li>Da\u0148ovn\u00edci bez zast\u00fapenia mali term\u00edn do 31. augusta 2024. Pravdepodobne im u\u017e boli zaslan\u00e9 upomienky alebo da\u0148ov\u00e9 odhady zo strany da\u0148ov\u00e9ho \u00faradu Chemnitz-S\u00fcd.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Za rok 2024:<\/strong>\n<ul>\n<li>Lehota pre da\u0148ovn\u00edkov so zast\u00fapen\u00edm da\u0148ov\u00fdm poradcom je 28. febru\u00e1ra 2026.<\/li>\n<li>Pre da\u0148ovn\u00edkov bez zast\u00fapenia kon\u010d\u00ed term\u00edn 31. j\u00fala 2025.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\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;\">Skupina 2: Da\u0148ovn\u00edci bez povinnosti poda\u0165 da\u0148ov\u00e9 priznanie<\/h2><\/div><div class=\"fusion-text fusion-text-4\" style=\"--awb-text-color:var(--awb-color3);\"><p>Fyzick\u00e9 osoby, naj\u010dastej\u0161ie zamestnanci, m\u00f4\u017eu poda\u0165 dobrovo\u013en\u00e9 da\u0148ov\u00e9 priznanie, ak chc\u00fa po\u017eiada\u0165 o vr\u00e1tenie preddavkov na da\u0148 z pr\u00edjmu. Toto priznanie je mo\u017en\u00e9 poda\u0165 a\u017e \u0161tyri roky sp\u00e4tne.<\/p>\n<ul>\n<li>Lehota na podanie za rok 2020 kon\u010d\u00ed 31. decembra 2024. Po tomto term\u00edne u\u017e nemeck\u00fd da\u0148ov\u00fd \u00farad dobrovo\u013en\u00e9 priznania za tento rok nebude spracov\u00e1va\u0165.<\/li>\n<\/ul>\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;\">Da\u0148ov\u00e9 priznanie k DPH v Nemecku<\/h2><\/div><div class=\"fusion-text fusion-text-5\" style=\"--awb-text-color:var(--awb-color3);\"><p>Pod\u013ea nemeck\u00fdch z\u00e1konov, podnikatelia v Nemecku, ktor\u00ed vyu\u017e\u00edvaj\u00fa \u010dinnosti in\u00fdch subdod\u00e1vate\u013eov v r\u00e1mci stavebnej \u010dinnosti, s\u00fa povinn\u00fd pod\u00e1va\u0165 da\u0148ov\u00e9 priznanie k nemeckej DPH. DP k DPH sa pod\u00e1va bu\u010f mesa\u010dne, kvart\u00e1lne alebo ro\u010dne. Term\u00edn na podanie da\u0148ov\u00e9ho priznania je v\u017edy do 10. d\u0148a nasleduj\u00faceho mesiaca.<\/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;\">Da\u0148ov\u00e9 priznanie k stavebnej zr\u00e1\u017ekovej dani v Nemecku<\/h2><\/div><div class=\"fusion-text fusion-text-6\" style=\"--awb-text-color:var(--awb-color3);\"><p>Platby za stavebn\u00e9 plnenia podliehaj\u00fa zdaneniu pod\u013ea nemeck\u00fdch predpisov o dani z pr\u00edjmov osobitnej da\u0148ovej zr\u00e1\u017eke, teda stavebn\u00e1 zr\u00e1\u017ekov\u00e1 da\u0148. Stavebn\u00e1 zr\u00e1\u017ekov\u00e1 da\u0148 sa pod\u00e1va a plat\u00ed za mesiac, v ktorom objedn\u00e1vate\u013e nem\u00e1 oslobodenie od zr\u00e1\u017ekovej dane (<a href=\"https:\/\/mokrohs-consulting.com\/sk\/2024\/04\/29\/stavebna-zrazkova-dan-v-praxi\/\">Freistellung<\/a>). Term\u00edn na podanie je do 10. d\u0148a nasleduj\u00faceho mesiaca.<\/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;\">Pre\u010do je d\u00f4le\u017eit\u00e9 dodr\u017eiava\u0165 lehoty?<\/h2><\/div><div class=\"fusion-text fusion-text-7\" style=\"--awb-text-color:var(--awb-color3);\"><p>Slovensk\u00e9 a \u010desk\u00e9 spolo\u010dnosti podnikaj\u00face v Nemecku \u010dasto podce\u0148uj\u00fa d\u00f4le\u017eitos\u0165 presn\u00e9ho plnenia da\u0148ov\u00fdch povinnost\u00ed. Nedodr\u017eiavanie term\u00ednov v\u0161ak m\u00f4\u017ee vies\u0165 k vysok\u00fdm <a href=\"https:\/\/mokrohs-consulting.com\/sk\/2024\/07\/03\/pokuty-za-oneskorene-podanie-vykazov-k-zrazkovej-dani-z-praxe\/\">pokut\u00e1m a sankci\u00e1m<\/a>, ktor\u00e9 m\u00f4\u017eu by\u0165 a\u017e likvida\u010dn\u00e9.<br \/>\nS Mokrohs Tax Consulting m\u00e1te istotu, \u017ee va\u0161e da\u0148ov\u00e9 povinnosti bud\u00fa splnen\u00e9 v\u010das a bez ch\u00fdb. Postar\u00e1me sa o komunik\u00e1ciu s nemeck\u00fdmi da\u0148ov\u00fdmi \u00faradmi, sledovanie leh\u00f4t a spr\u00e1vne podanie v\u0161etk\u00fdch dokumentov. Va\u0161e podnikanie tak m\u00f4\u017ee by\u0165 bezprobl\u00e9mov\u00e9 aj z da\u0148ov\u00e9ho h\u013eadiska.<br \/>\n<a href=\"https:\/\/mokrohs-consulting.com\/sk\/tax-consulting\/#kontakt\">Kontaktujte n\u00e1s<\/a> a zabezpe\u010dte si odborn\u00e9 poradenstvo, aby ste sa mohli s\u00fastredi\u0165 na rozvoj va\u0161ej firmy.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":4,"featured_media":1254,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-1252","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\/1252","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=1252"}],"version-history":[{"count":5,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/posts\/1252\/revisions"}],"predecessor-version":[{"id":1262,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/posts\/1252\/revisions\/1262"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/media\/1254"}],"wp:attachment":[{"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/media?parent=1252"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/categories?post=1252"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/tags?post=1252"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}