{"id":1306,"date":"2025-03-26T19:24:43","date_gmt":"2025-03-26T18:24:43","guid":{"rendered":"https:\/\/mokrohs-consulting.com\/?p=1306"},"modified":"2025-04-10T15:32:59","modified_gmt":"2025-04-10T13:32:59","slug":"medzinarodny-neplatca-dph-od-roku-2025-nova-sanca-pre-slovenskych-podnikatelov-v-zahranici","status":"publish","type":"post","link":"https:\/\/mokrohs-consulting.com\/sk\/2025\/03\/26\/medzinarodny-neplatca-dph-od-roku-2025-nova-sanca-pre-slovenskych-podnikatelov-v-zahranici\/","title":{"rendered":"Medzin\u00e1rodn\u00fd neplatca DPH od roku 2025: Nov\u00e1 \u0161anca pre slovensk\u00fdch podnikate\u013eov v zahrani\u010d\u00ed"},"content":{"rendered":"

Od 1.1.2025 bol zaveden\u00fd na \u00fazem\u00ed E\u00da medzin\u00e1rodn\u00fd mal\u00fd podnik (neplatca DPH).<\/h2><\/div>

Cie\u013eom tohto harmoniza\u010dn\u00e9ho pravidla je elimin\u00e1cia administrat\u00edvneho za\u0165a\u017eenia mal\u00fdch podnikov a dosiahnutie rovnak\u00e9ho zaobch\u00e1dzania z h\u013eadiska DPH, pokia\u013e ide o oslobodenie v\u00fdkonu ekonomickej \u010dinnosti, pre usaden\u00fa a neusaden\u00fa zdanite\u013en\u00fa osobu, ktor\u00fa je mo\u017en\u00e9 na \u00fa\u010dely spolo\u010dn\u00fdch pravidiel DPH pova\u017eova\u0165 za mal\u00fd podnik (neplatcu DPH), ke\u010f\u017ee do konca 2024 je oslobodenie od dane umo\u017enen\u00e9 iba pre mal\u00e9 podniky, ktor\u00e9 s\u00fa usaden\u00e9 v dotknutom \u010dlenskom \u0161t\u00e1te.<\/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>

Pr\u00edklad:<\/h2><\/div>

Slovensk\u00fd podnikate\u013e, neplatca DPH, ktor\u00fd vykon\u00e1va stavebn\u00fa \u010dinnos\u0165 na \u00fazem\u00ed Nemecka, sa nemohol sta\u0165 v Nemecku neplatcom DPH, lebo nemeck\u00e1 legislat\u00edva to umo\u017e\u0148ovala len v Nemecku usaden\u00fdm podnikate\u013eom (nie zahrani\u010dn\u00fdm podnikate\u013eom).<\/p>\n

Skuto\u010dnos\u0165, \u017ee tento podnikate\u013e je na Slovensku pod\u013ea slovensk\u00e9ho z\u00e1kona neplatcom DPH, je pre zdanenie jeho \u010dinnosti v Nemecku nepodstatn\u00e1. De facto podliehali slu\u017eby slovensk\u00e9ho stavebn\u00e9ho podnikate\u013ea a neplatcu DPH, ktor\u00fd vykon\u00e1va stavebn\u00fa\/mont\u00e1\u017enu \u010dinnos\u0165 na nehnute\u013enostiach v Nemecku, v\u017edy a bez mo\u017en\u00e9ho oslobodenia pod nemeck\u00fa DPH. To sa pre mnoh\u00fdch od roku 2025 d\u00e1 zmeni\u0165.<\/p>\n

Pre \u00fa\u010dely sledovania obratu sa bud\u00fa sledova\u0165 dva obraty, ktor\u00e9 nesm\u00fa by\u0165 pre \u00fa\u010dely mal\u00e9ho medzin\u00e1rodn\u00e9ho podniku poru\u0161en\u00e9:<\/p>\n

    \n
  1. v\u00fd\u0161ka obratu pod\u013ea z\u00e1kona pre neplatcu DPH v \u010dlenskej krajine v\u00fdkonu pr\u00e1ce,<\/li>\n
  2. v\u00fd\u0161ka celkov\u00e9ho obratu v kalend\u00e1rnom roku zo v\u0161etk\u00fdch \u010dlensk\u00fdch kraj\u00edn, ktor\u00fd nesmie presiahnu\u0165 100 000 eur.<\/li>\n<\/ol>\n

    Na to, aby mohol slovensk\u00fd stavebn\u00fd podnikate\u013e profitova\u0165 z t\u00fdchto nov\u00fdch pravidiel, je potrebn\u00e9 ma\u0165 uroben\u00fa \u0161peci\u00e1lnu registr\u00e1ciu na Slovensku pre dan\u00fa krajinu alebo viacer\u00e9 krajiny, v r\u00e1mci ktorej mu bude pridelen\u00e9 individu\u00e1lne identifika\u010dn\u00e9 \u010d\u00edslo s pr\u00edponou EX.<\/p>\n

    Mal\u00fd podnik tuzemskej osoby je povinn\u00fd do konca kalend\u00e1rneho mesiaca nasleduj\u00faceho po skon\u010den\u00ed kalend\u00e1rneho \u0161tvr\u0165roka, v ktorom uplat\u0148oval osobitn\u00fa \u00fapravu, poda\u0165 v\u00fdkaz na tla\u010dive, ktor\u00e9ho vzor ur\u010d\u00ed a uverejn\u00ed finan\u010dn\u00e9 riadite\u013estvo.<\/p>\n

    V\u00fdkaz sa pod\u00e1va aj vtedy, ak sa rozhodne neuplat\u0148ova\u0165 dan\u00fd re\u017eim pre niektor\u00e9 krajiny, resp. \u00faplne chce skon\u010di\u0165 s uplat\u0148ovan\u00edm dan\u00e9ho re\u017eimu mal\u00e9ho podniku.
    \nVo v\u00fdkaze uv\u00e1dza nulu, ak v predmetn\u00fdch krajin\u00e1ch, ktor\u00e9 zahrnul pre \u010dinnos\u0165 mal\u00e9ho zahrani\u010dn\u00e9ho podniku, nedodal tovar alebo slu\u017ebu \u2013 uvedie nulu.<\/p>\n

    V pr\u00edpade prekro\u010denia hranice 100 000 eur v r\u00e1mci \u00danie sa prest\u00e1va uplat\u0148ova\u0165 tento re\u017eim oslobodenia od dane a mal\u00fd podnik je povinn\u00fd do 15 pracovn\u00fdch dn\u00ed poda\u0165 v\u00fdkaz od za\u010diatku kvart\u00e1lu do d\u0148a, v ktorom do\u0161lo k prekro\u010deniu tohto obratu, na z\u00e1klade \u010doho spr\u00e1vca dane zru\u0161\u00ed in\u0161tit\u00fat mal\u00e9ho podniku.<\/p>\n<\/div>

    PR\u00cdPAD SLOVENSK\u00c9HO PODNIKATE\u013dA VYKON\u00c1VAJ\u00daCEHO STAVEBN\u00da \u010cINNOS\u0164 V NEMECKU<\/h2><\/div>

    Pre \u00fa\u010dely sledovania obratu sa bud\u00fa sledova\u0165 dva obraty, ktor\u00e9 nesm\u00fa by\u0165 pre \u00fa\u010dely mal\u00e9ho medzin\u00e1rodn\u00e9ho podniku poru\u0161en\u00e9:<\/p>\n

      \n
    1. mo\u017en\u00fd obrat neplatcu DPH v danej \u010dlenskej krajine \u2013 v Nemecku je t\u00e1to hranica stanoven\u00e1 na 25 000 eur za kalend\u00e1rny rok,<\/li>\n
    2. z\u00e1rove\u0148 celkov\u00fd obrat za kalend\u00e1rny rok zo v\u0161etk\u00fdch \u010dlensk\u00fdch kraj\u00edn \u2013 tu je hranica stanoven\u00e1 na 100 000 eur.<\/li>\n<\/ol>\n

      Slu\u017eby mal\u00e9ho zahrani\u010dn\u00e9ho podnikate\u013ea pracuj\u00faceho v Nemecku m\u00f4\u017eu by\u0165 preto osloboden\u00e9 od nemeckej DPH, ak obrat mal\u00e9ho zahrani\u010dn\u00e9ho podnikate\u013ea nepresiahne ro\u010dne 25 000 eur. V takom pr\u00edpade sa nepren\u00e1\u0161a da\u0148ov\u00e1 povinnos\u0165 na objedn\u00e1vate\u013ea a objedn\u00e1vate\u013e nie je povinn\u00fd zahrn\u00fa\u0165 tak\u00fdchto subdod\u00e1vate\u013eov do nemeck\u00fdch v\u00fdkazov DPH.<\/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><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":4,"featured_media":1307,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-1306","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\/1306","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=1306"}],"version-history":[{"count":2,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/posts\/1306\/revisions"}],"predecessor-version":[{"id":1311,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/posts\/1306\/revisions\/1311"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/media\/1307"}],"wp:attachment":[{"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/media?parent=1306"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/categories?post=1306"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/tags?post=1306"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}