{"id":1610,"date":"2026-07-16T15:27:36","date_gmt":"2026-07-16T13:27:36","guid":{"rendered":"https:\/\/mokrohs-consulting.com\/?p=1610"},"modified":"2026-07-16T15:27:36","modified_gmt":"2026-07-16T13:27:36","slug":"danova-registracia-na-financnom-urade-chemnitz","status":"publish","type":"post","link":"https:\/\/mokrohs-consulting.com\/sk\/2026\/07\/16\/danova-registracia-na-financnom-urade-chemnitz\/","title":{"rendered":"Da\u0148ov\u00e1 registr\u00e1cia na Finan\u010dnom \u00farade Chemnitz"},"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-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;\">\u010co musia slovensk\u00e9 a \u010desk\u00e9 stavebn\u00e9 firmy zoh\u013eadni\u0165 pred za\u010dat\u00edm \u010dinnosti v Nemecku<\/h2><\/div><div class=\"fusion-text fusion-text-1\"><p>Mnoh\u00e9 slovensk\u00e9 a \u010desk\u00e9 stavebn\u00e9 firmy vych\u00e1dzaj\u00fa z predpokladu, \u017ee svoju \u010dinnos\u0165 v Nemecku m\u00f4\u017eu za\u010da\u0165 bezprostredne po uzatvoren\u00ed zmluvy o dielo. V praxi v\u0161ak u\u017e pred za\u010dat\u00edm pr\u00e1c vznik\u00e1 viacero da\u0148ov\u00fdch a administrat\u00edvnych povinnost\u00ed.<\/p>\n<p>Jednou z najd\u00f4le\u017eitej\u0161\u00edch je v\u010dasn\u00e1 da\u0148ov\u00e1 registr\u00e1cia na pr\u00edslu\u0161nom nemeckom finan\u010dnom \u00farade. Pri stavebn\u00fdch firm\u00e1ch zo Slovenska a \u010ceska je t\u00fdmto \u00faradom spravidla <strong>Finan\u010dn\u00fd \u00farad Chemnitz-S\u00fcd<\/strong>.<\/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;\">Pre\u010do pr\u00e1ve Finan\u010dn\u00fd \u00farad Chemnitz?<\/h2><\/div><div class=\"fusion-text fusion-text-2\" style=\"--awb-text-color:var(--awb-color3);\"><p>Pre stavebn\u00e9 firmy so s\u00eddlom alebo veden\u00edm v Slovenskej republike, \u010ceskej republike alebo Rumunsku existuje v Nemecku osobitn\u00e1 celo\u0161t\u00e1tna pr\u00edslu\u0161nos\u0165 Finan\u010dn\u00e9ho \u00faradu Chemnitz-S\u00fcd.<\/p>\n<p>Nez\u00e1le\u017e\u00ed pritom na tom, v ktorej spolkovej krajine sa stavebn\u00e1 slu\u017eba re\u00e1lne vykon\u00e1va &#8211; \u010di ide o Mn\u00edchov, Berl\u00edn, Hamburg alebo Kol\u00edn. Pr\u00edslu\u0161n\u00fdm da\u0148ov\u00fdm \u00faradom zost\u00e1va Finan\u010dn\u00fd \u00farad Chemnitz-S\u00fcd.<\/p>\n<p>T\u00e1to pr\u00edslu\u0161nos\u0165 sa m\u00f4\u017ee t\u00fdka\u0165 viacer\u00fdch da\u0148ov\u00fdch oblast\u00ed, najm\u00e4 dane z pr\u00edjmov, dane z pridanej hodnoty, dane zo mzdy a stavebnej zr\u00e1\u017ekovej dane.<\/p>\n<p><strong>Pozn\u00e1mka<\/strong>: Pre \u00fa\u010dely \u017eivnostenskej dane, ktor\u00fa vyrubuje mesto\/obec, kde sa stavebn\u00e1 prev\u00e1dzkare\u0148 nach\u00e1dza, sa \u010fal\u0161ia registr\u00e1cia v da\u0148ov\u00fdch mest\u00e1ch\/obciach nerob\u00ed. Da\u0148ov\u00fd \u00farad Chemnitz na podnet \u00fadajov v da\u0148ovom priznan\u00ed k \u017eivnostenskej dani zad\u00e1va sign\u00e1l k jej v\u00fdrubu mest\u00e1m\/obciam, kde sa prev\u00e1dzkare\u0148 nach\u00e1dza.<\/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;\">Da\u0148ov\u00e1 registr\u00e1cia prebieha elektronicky<\/h2><\/div><div class=\"fusion-text fusion-text-3\" style=\"--awb-text-color:var(--awb-color3);\"><p>Od roku 2021 prebieha da\u0148ov\u00e1 registr\u00e1cia zahrani\u010dn\u00fdch spolo\u010dnost\u00ed v Nemecku v\u00fdlu\u010dne elektronickou formou.<\/p>\n<p>Firma m\u00e1 pritom dve mo\u017enosti.<\/p>\n<\/div><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-1 fusion-button-span-no fusion-button-default-type\" style=\"--awb-margin-top:20px;\" target=\"_self\" href=\"tel:+421907112555\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">M\u00e1te ot\u00e1zky? Zavolajte n\u00e1m!*<\/span><\/a><\/div><div class=\"fusion-text fusion-text-4\" style=\"--awb-font-size:12px;--awb-margin-top:20px;\"><p style=\"text-align: center;\">*Dostupn\u00ed sme\u00a0po\u010das nemeck\u00fdch pracovn\u00fdch dn\u00ed od 9:00 do 15:00.<\/p>\n<\/div><div class=\"fusion-title title fusion-title-4 fusion-sep-none fusion-title-text fusion-title-size-three\" 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;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;\">1. Registr\u00e1cia prostredn\u00edctvom port\u00e1lu ELSTER<\/h3><\/div><div class=\"fusion-text fusion-text-5\" style=\"--awb-text-color:var(--awb-color3);\"><p>Prvou mo\u017enos\u0165ou je podanie registr\u00e1cie cez elektronick\u00fd port\u00e1l <strong>ELSTER<\/strong>.<\/p>\n<p>Tento postup v\u0161ak predpoklad\u00e1, \u017ee si spolo\u010dnos\u0165 vopred vytvor\u00ed pou\u017e\u00edvate\u013esk\u00fd \u00fa\u010det a dokon\u010d\u00ed registr\u00e1ciu do syst\u00e9mu. Cel\u00fd proces overenia identity a aktiv\u00e1cie elektronick\u00e9ho certifik\u00e1tu m\u00f4\u017ee trva\u0165 pribli\u017ene 1 a\u017e 2 t\u00fd\u017edne, v niektor\u00fdch pr\u00edpadoch aj dlh\u0161ie.<\/p>\n<p>Ak firma za\u010dne rie\u0161i\u0165 registr\u00e1ciu a\u017e tesne pred n\u00e1stupom na stavbu, m\u00f4\u017ee sa sta\u0165, \u017ee registra\u010dn\u00fd formul\u00e1r nebude mo\u017en\u00e9 poda\u0165 v\u010das. To n\u00e1sledne m\u00f4\u017ee skomplikova\u0165 za\u010diatok z\u00e1kazky aj \u010fal\u0161iu komunik\u00e1ciu s finan\u010dn\u00fdm \u00faradom.<\/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;\">2. Registr\u00e1cia prostredn\u00edctvom nemeck\u00e9ho da\u0148ov\u00e9ho poradcu<\/h2><\/div><div class=\"fusion-text fusion-text-6\" style=\"--awb-text-color:var(--awb-color3);\"><p>Druhou, a vo v\u00e4\u010d\u0161ine pr\u00edpadov efekt\u00edvnej\u0161ou mo\u017enos\u0165ou, je poveri\u0165 registr\u00e1ciou nemeck\u00e9ho da\u0148ov\u00e9ho poradcu.<\/p>\n<p>Da\u0148ov\u00e9 kancel\u00e1rie maj\u00fa vlastn\u00fd elektronick\u00fd pr\u00edstup ku komunik\u00e1cii s nemeckou finan\u010dnou spr\u00e1vou, napr\u00edklad prostredn\u00edctvom profesion\u00e1lnych syst\u00e9mov ako DATEV. Registra\u010dn\u00e9 podanie tak m\u00f4\u017ee by\u0165 odoslan\u00e9 bez \u010dakania na zriadenie samostatn\u00e9ho pr\u00edstupu do syst\u00e9mu ELSTER.<\/p>\n<p>V praxi to znamen\u00e1 v\u00fdrazn\u00fa \u00fasporu \u010dasu. Pri z\u00e1kazk\u00e1ch s kr\u00e1tkymi term\u00ednmi m\u00f4\u017ee \u00eds\u0165 o rozhoduj\u00facu v\u00fdhodu.<\/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;\">Z\u00e1kladom registr\u00e1cie je rozsiahly registra\u010dn\u00fd dotazn\u00edk<\/h2><\/div><div class=\"fusion-text fusion-text-7\" style=\"--awb-text-color:var(--awb-color3);\"><p>Samotn\u00e1 registr\u00e1cia spo\u010d\u00edva vo vyplnen\u00ed formul\u00e1ra <strong>Fragebogen zur steuerlichen Erfassung<\/strong>, teda dotazn\u00edka na \u00fa\u010dely da\u0148ovej registr\u00e1cie.<\/p>\n<p>Nejde o jednoduch\u00fd administrat\u00edvny formul\u00e1r. Dotazn\u00edk obsahuje viacero ot\u00e1zok, ktor\u00e9 maj\u00fa priamy vplyv na \u010fal\u0161ie da\u0148ov\u00e9 povinnosti firmy v Nemecku.<\/p>\n<p>T\u00fdka sa najm\u00e4:<\/p>\n<ul>\n<li>pr\u00e1vnej formy spolo\u010dnosti,<\/li>\n<li>predmetu podnikania,<\/li>\n<li>pl\u00e1novanej \u010dinnosti v Nemecku,<\/li>\n<li>predpokladan\u00fdch obratov,<\/li>\n<li>zamestn\u00e1vania pracovn\u00edkov,<\/li>\n<li>registr\u00e1cie na \u00fa\u010dely DPH,<\/li>\n<li>bankov\u00fdch \u00fa\u010dtov,<\/li>\n<li>zodpovedn\u00fdch os\u00f4b,<\/li>\n<li>sp\u00f4sobu \u00fa\u010dtovn\u00edctva a zda\u0148ovania.<\/li>\n<\/ul>\n<p>Pr\u00e1ve odpovede uveden\u00e9 v tomto dotazn\u00edku tvoria z\u00e1klad pre nastavenie \u010fal\u0161ej komunik\u00e1cie s nemeck\u00fdm finan\u010dn\u00fdm \u00faradom.<\/p>\n<\/div><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;\">Nespr\u00e1vne vyplnenie m\u00f4\u017ee ma\u0165 dlhodob\u00e9 n\u00e1sledky<\/h2><\/div><div class=\"fusion-text fusion-text-8\" style=\"--awb-text-color:var(--awb-color3);\"><p>V praxi sa \u010dasto stret\u00e1vame s t\u00fdm, \u017ee zahrani\u010dn\u00e9 spolo\u010dnosti vyplnia registra\u010dn\u00fd dotazn\u00edk samostatne, bez dostato\u010dnej znalosti nemeck\u00e9ho da\u0148ov\u00e9ho syst\u00e9mu.<\/p>\n<p>N\u00e1sledkom m\u00f4\u017ee by\u0165 napr\u00edklad:<\/p>\n<ul>\n<li>nespr\u00e1vna registr\u00e1cia pre DPH,<\/li>\n<li>nespr\u00e1vne nastavenie preddavkov na dane,<\/li>\n<li>chybn\u00e9 ur\u010denie povinnosti pod\u00e1va\u0165 da\u0148ov\u00e9 priznania,<\/li>\n<li>zbyto\u010dn\u00e9 v\u00fdzvy zo strany finan\u010dn\u00e9ho \u00faradu,<\/li>\n<li>pred\u013a\u017eenie registra\u010dn\u00e9ho procesu,<\/li>\n<li>neskor\u0161ie komplik\u00e1cie pri da\u0148ovej kontrole.<\/li>\n<\/ul>\n<p>Oprava \u00fadajov po vykonanej registr\u00e1cii je s\u00edce mo\u017en\u00e1, spravidla v\u0161ak znamen\u00e1 \u010fal\u0161iu komunik\u00e1ciu s finan\u010dn\u00fdm \u00faradom a zbyto\u010dn\u00e9 \u010dasov\u00e9 zdr\u017eanie.<\/p>\n<p>Preto odpor\u00fa\u010dame venova\u0165 vyplneniu registra\u010dn\u00e9ho dotazn\u00edka maxim\u00e1lnu pozornos\u0165 u\u017e pri prvom podan\u00ed. Spr\u00e1vne nastaven\u00e1 registr\u00e1cia je z\u00e1kladom bezprobl\u00e9mov\u00e9ho plnenia da\u0148ov\u00fdch povinnost\u00ed po\u010das podnikania v Nemecku.<\/p>\n<\/div><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-2 fusion-button-span-no fusion-button-default-type\" style=\"--awb-margin-top:20px;\" target=\"_self\" href=\"tel:+421907112555\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">M\u00e1te ot\u00e1zky? Zavolajte n\u00e1m!*<\/span><\/a><\/div><div class=\"fusion-text fusion-text-9\" style=\"--awb-font-size:12px;--awb-margin-top:20px;\"><p style=\"text-align: center;\">*Dostupn\u00ed sme\u00a0po\u010das nemeck\u00fdch pracovn\u00fdch dn\u00ed od 9:00 do 15:00.<\/p>\n<\/div><div class=\"fusion-title title fusion-title-8 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;\">Registr\u00e1cia nenahr\u00e1dza \u010fal\u0161ie povinnosti<\/h2><\/div><div class=\"fusion-text fusion-text-10\" style=\"--awb-text-color:var(--awb-color3);\"><p>Mnoh\u00e9 firmy sa domnievaj\u00fa, \u017ee samotnou da\u0148ovou registr\u00e1ciou s\u00fa splnen\u00e9 v\u0161etky po\u017eiadavky. To je v\u0161ak \u010dast\u00fd omyl.<\/p>\n<p>V z\u00e1vislosti od konkr\u00e9tneho pr\u00edpadu m\u00f4\u017eu by\u0165 dodato\u010dne potrebn\u00e9 aj \u010fal\u0161ie kroky, napr\u00edklad:<\/p>\n<ul>\n<li>\u017eiados\u0165 o oslobodenie od stavebnej zr\u00e1\u017ekovej dane pod\u013ea \u00a7 48b EStG,<\/li>\n<li>prihl\u00e1senie zamestnancov k dani zo mzdy,<\/li>\n<li>dodr\u017eiavanie nemeck\u00fdch pravidiel DPH,<\/li>\n<li>pod\u00e1vanie pravideln\u00fdch predbe\u017en\u00fdch priznan\u00ed k DPH,<\/li>\n<li>pod\u00e1vanie nemeck\u00fdch da\u0148ov\u00fdch priznan\u00ed,<\/li>\n<li>pos\u00fadenie mo\u017en\u00e9ho vzniku st\u00e1lej prev\u00e1dzkarne v Nemecku,<\/li>\n<li>dodr\u017eiavanie oznamovac\u00edch povinnost\u00ed pod\u013ea z\u00e1kona o vysielan\u00ed zamestnancov,<\/li>\n<li>zabezpe\u010denie dokladov zo soci\u00e1lneho poistenia, napr\u00edklad potvrden\u00ed A1.<\/li>\n<\/ul>\n<p>Najm\u00e4 v stavebn\u00edctve sa \u010dasto prel\u00ednaj\u00fa viacer\u00e9 pr\u00e1vne a da\u0148ov\u00e9 oblasti naraz. Samotn\u00e9 pos\u00fadenie da\u0148ovej registr\u00e1cie preto vo v\u00e4\u010d\u0161ine pr\u00edpadov nesta\u010d\u00ed.<\/p>\n<\/div><div class=\"fusion-title title fusion-title-9 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;\">N\u00e1\u0161 praktick\u00fd tip<\/h2><\/div><div class=\"fusion-text fusion-text-11\" style=\"--awb-text-color:var(--awb-color3);\"><p>Na\u0161im klientom odpor\u00fa\u010dame za\u010da\u0165 s da\u0148ovou registr\u00e1ciou u\u017e bezprostredne po z\u00edskan\u00ed z\u00e1kazky. Ide\u00e1lne e\u0161te pred t\u00fdm, ako bud\u00fa zamestnanci alebo subdod\u00e1vatelia vyslan\u00ed do Nemecka.<\/p>\n<p>V\u010dasn\u00e1 pr\u00edprava pom\u00e1ha:<\/p>\n<ul>\n<li>spr\u00e1vne vystavova\u0165 fakt\u00fary u\u017e od za\u010diatku,<\/li>\n<li>vyhn\u00fa\u0165 sa zbyto\u010dn\u00fdm ot\u00e1zkam finan\u010dn\u00e9ho \u00faradu,<\/li>\n<li>v\u010das z\u00edska\u0165 oslobodenie od stavebnej zr\u00e1\u017ekovej dane, teda <strong>Freistellungsbescheinigung<\/strong>,<\/li>\n<li>zabr\u00e1ni\u0165 zdr\u017eaniam pri realiz\u00e1cii z\u00e1kazky.<\/li>\n<\/ul>\n<\/div><div class=\"fusion-title title fusion-title-10 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;\">Odpor\u00fa\u010dan\u00fd \u010dasov\u00fd harmonogram pred prvou z\u00e1kazkou v Nemecku<\/h2><\/div><div class=\"fusion-text fusion-text-12\" style=\"--awb-text-color:var(--awb-color3);\"><p>Aby zahrani\u010dn\u00e1 spolo\u010dnos\u0165 mohla za\u010da\u0165 vykon\u00e1va\u0165 stavebn\u00e9 pr\u00e1ce v Nemecku bez zbyto\u010dn\u00fdch komplik\u00e1ci\u00ed, odpor\u00fa\u010dame venova\u0165 dostato\u010dn\u00fd \u010das pr\u00edprave v\u0161etk\u00fdch administrat\u00edvnych a da\u0148ov\u00fdch povinnost\u00ed.<\/p>\n<p>Konkr\u00e9tne po\u017eiadavky sa m\u00f4\u017eu l\u00ed\u0161i\u0165 pod\u013ea charakteru z\u00e1kazky, no v praxi sa osved\u010dil nasleduj\u00faci orienta\u010dn\u00fd postup:<\/p>\n<p><strong>4 t\u00fd\u017edne pred za\u010diatkom z\u00e1kazky<\/strong><br \/>\nPreverenie da\u0148ov\u00fdch a pr\u00e1vnych povinnost\u00ed, pr\u00edprava podkladov na da\u0148ov\u00fa registr\u00e1ciu a pos\u00fadenie \u010fal\u0161\u00edch registra\u010dn\u00fdch povinnost\u00ed.<\/p>\n<p><strong>3 t\u00fd\u017edne pred za\u010diatkom z\u00e1kazky<\/strong><br \/>\nPodanie da\u0148ovej registr\u00e1cie, pr\u00edpadne \u017eiadost\u00ed o \u010fal\u0161ie potrebn\u00e9 registr\u00e1cie alebo povolenia.<\/p>\n<p><strong>1 t\u00fd\u017ede\u0148 pred za\u010diatkom z\u00e1kazky<\/strong><br \/>\nKontrola stavu registr\u00e1ci\u00ed, pr\u00edprava spr\u00e1vneho sp\u00f4sobu faktur\u00e1cie a preverenie povinnost\u00ed vo\u010di zamestnancom.<\/p>\n<p><strong>De\u0148 n\u00e1stupu na stavbu<\/strong><br \/>\nSpolo\u010dnos\u0165 by mala ma\u0165 splnen\u00e9 v\u0161etky z\u00e1kladn\u00e9 registra\u010dn\u00e9 a oznamovacie povinnosti potrebn\u00e9 na leg\u00e1lny v\u00fdkon \u010dinnosti v Nemecku.<\/p>\n<p><strong>Po\u010das prv\u00e9ho mesiaca<\/strong><br \/>\nSledovanie \u010fal\u0161\u00edch da\u0148ov\u00fdch leh\u00f4t, plnenie oznamovac\u00edch povinnost\u00ed a priebe\u017en\u00e1 komunik\u00e1cia s nemeckou finan\u010dnou spr\u00e1vou.<\/p>\n<p>Ka\u017ed\u00e1 z\u00e1kazka je v\u0161ak individu\u00e1lna. Rozsah povinnost\u00ed z\u00e1vis\u00ed najm\u00e4 od druhu vykon\u00e1vanej \u010dinnosti, po\u010dtu zamestnancov, d\u013a\u017eky z\u00e1kazky a sp\u00f4sobu faktur\u00e1cie. Preto odpor\u00fa\u010dame za\u010da\u0165 s pr\u00edpravou dostato\u010dne vopred a jednotliv\u00e9 kroky konzultova\u0165 s odborn\u00edkom na nemeck\u00e9 da\u0148ov\u00e9 pr\u00e1vo.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":4,"featured_media":1607,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-1610","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\/1610","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=1610"}],"version-history":[{"count":1,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/posts\/1610\/revisions"}],"predecessor-version":[{"id":1611,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/posts\/1610\/revisions\/1611"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/media\/1607"}],"wp:attachment":[{"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/media?parent=1610"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/categories?post=1610"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/tags?post=1610"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}