{"id":1322,"date":"2021-11-16T14:15:35","date_gmt":"2021-11-16T13:15:35","guid":{"rendered":"https:\/\/intrastat.statistics.sk\/Intrastat\/spravodajska-povinnost-copy\/"},"modified":"2021-12-23T10:56:19","modified_gmt":"2021-12-23T09:56:19","slug":"spravodajska-povinnost-copy","status":"publish","type":"page","link":"https:\/\/intrastat.statistics.sk\/Intrastat\/spravodajska-povinnost-copy\/","title":{"rendered":"Zmeny od 01. 01. 2022"},"content":{"rendered":"<section class=\"l-section wpb_row height_small\" id=\"content\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h2>Zmeny od <span class=\"nobreak\">01. 01. 2022<\/span><\/h2>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row height_small\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_2-1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"g-cols wpb_row us_custom_b682140e via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_text_column first-h\"><div class=\"wpb_wrapper\"><h3>Prah oslobodenia<\/h3>\n<p><strong>Pre rok 2022<\/strong> (sledovan\u00fd rok) je prah oslobodenia rovnak\u00fd pre dovoz tovaru v\u00a0r\u00e1mci E\u00da (prijatie) aj v\u00fdvoz tovaru v\u00a0r\u00e1mci E\u00da (odoslanie) a\u00a0je stanoven\u00fd vo v\u00fd\u0161ke <strong>1\u00a0000\u00a0000 eur<\/strong>.<\/p>\n<p>Pre subjekty, ktor\u00e9 p\u00f4sobia <strong>v\u00a0odvetviach p\u00f4dohospod\u00e1rstva a\u00a0potravin\u00e1rstva<\/strong>, bud\u00fa zachovan\u00e9 prahy oslobodenia <strong>200\u00a0000 eur<\/strong> pre dovoz tovaru v\u00a0r\u00e1mci E\u00da a\u00a0<strong>400\u00a0000 eur<\/strong> pre v\u00fdvoz tovaru v\u00a0r\u00e1mci E\u00da. Ni\u017e\u0161ie prahy oslobodenia sa vz\u0165ahuj\u00fa na subjekty, ktor\u00e9 s\u00fa veden\u00e9 v registri organiz\u00e1ci\u00ed \u0160tatistick\u00e9ho \u00faradu Slovenskej republiky s\u00a0hlavnou \u010dinnos\u0165ou pod\u013ea SK NACE:<\/p>\n<ul>\n<li>01 Pestovanie plod\u00edn a chov zvierat, po\u013eovn\u00edctvo a slu\u017eby s t\u00fdm s\u00favisiace,<\/li>\n<li>02 Lesn\u00edctvo a \u0165a\u017eba dreva,<\/li>\n<li>03 Rybolov a akvakult\u00fara,<\/li>\n<li>10 V\u00fdroba potrav\u00edn,<\/li>\n<li>11 V\u00fdroba n\u00e1pojov,<\/li>\n<li>12 V\u00fdroba tabakov\u00fdch v\u00fdrobkov.<\/li>\n<\/ul>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h3>Vykazovanie nov\u00fdch premenn\u00fdch na hl\u00e1seniach o v\u00fdvoze tovaru v\u00a0r\u00e1mci E\u00da (ZO 2-12)<\/h3>\n<p>Nariadenie Eur\u00f3pskeho Parlamentu a Rady (E\u00da) 2019\/2152 z 27. novembra 2019 o eur\u00f3pskych podnikov\u00fdch \u0161tatistik\u00e1ch zav\u00e1dza povinn\u00fa v\u00fdmenu mikro\u00fadajov o v\u00fdvoze tovaru v r\u00e1mci E\u00da (odoslanie) spolu s povinn\u00fdm zberom nov\u00fdch premenn\u00fdch na tomto toku &#8211;\u00a0<strong>krajiny p\u00f4vodu a I\u010c DPH partnera<\/strong> v\u00a0\u010dlenskom \u0161t\u00e1te ur\u010denia.<\/p>\n<p><strong>Krajinou p\u00f4vodu na odoslan\u00ed<\/strong>\u00a0je krajina, v\u00a0ktorej bol vyv\u00e1\u017ean\u00fd tovar z\u00edskan\u00fd alebo vyroben\u00fd, alebo kde bol podstatne prepracovan\u00fd. Ke\u010f je spolo\u010dnos\u0165 v\u00fdrobcom vyv\u00e1\u017ean\u00fdch v\u00fdrobkov, uvedie na hl\u00e1sen\u00ed v\u00a0tomto odseku k\u00f3d SK (Slovensko).<\/p>\n<p><strong>I\u010c DPH partnera<\/strong> je I\u010c\u00a0DPH toho subjektu, ktor\u00fd bude vykazova\u0165 nadobudnutie v \u010dlenskom \u0161t\u00e1te ur\u010denia. Vo v\u00e4\u010d\u0161ine pr\u00edpadov je to I\u010c DPH, ktor\u00e9 sa uv\u00e1dza aj na s\u00fahrnnom v\u00fdkaze DPH. Av\u0161ak v\u00a0pr\u00edpade trojstrann\u00e9ho obchodu sa vyk\u00e1\u017ee I\u010c DPH druh\u00e9ho odberate\u013ea v \u010dlenskom \u0161t\u00e1te ur\u010denia, ktor\u00e9mu je tovar dodan\u00fd.<\/p>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h3>K\u00f3dy druhu obchodu<\/h3>\n<p>K\u00f3d druhu obchodu \u0161pecifikuje v\u0161etky charakteristiky, ktor\u00e9 odli\u0161uj\u00fa jednu oper\u00e1ciu od druhej, bez oh\u013eadu na to, \u010di ide o oper\u00e1cie obchodn\u00e9 alebo in\u00e9, ktor\u00e9 ved\u00fa k dovozu\/v\u00fdvozu tovaru.<\/p>\n<p><span class=\"download\">Nov\u00e9 k\u00f3dy druhu obchodu: <a title=\"Nov\u00e9 k\u00f3dy druhu obchodu, XLSX, 11 kB\" href=\"https:\/\/intrastat.statistics.sk\/Intrastat\/wp-content\/uploads\/2021\/12\/DruhObchodu2022.xlsx\">XLSX, 11 kB <i class=\"far fa-arrow-to-bottom\"><\/i><\/a> <a title=\"Nov\u00e9 k\u00f3dy druhu obchodu, CSV, 4 kB\" href=\"https:\/\/intrastat.statistics.sk\/Intrastat\/wp-content\/uploads\/2021\/12\/DruhObchodu2022.csv\">CSV, 4 kB <i class=\"far fa-arrow-to-bottom\"><\/i><\/a><\/span><\/p>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h3>Kombinovan\u00e1 nomenklat\u00fara<\/h3>\n<p>Kombinovan\u00e1 nomenklat\u00fara je pre rok 2022 ustanoven\u00e1 Vykon\u00e1vac\u00edm nariaden\u00edm Komisie (E\u00da) \u010d.\u00a02021\/1832 z\u00a012. okt\u00f3bra 2021, ktor\u00fdm sa men\u00ed a dop\u013a\u0148a pr\u00edloha I k nariadeniu Rady (EHS) \u010d. 2658\/87 o colnej a \u0161tatistickej nomenklat\u00fare a o Spolo\u010dnom colnom sadzobn\u00edku. Tieto zmeny n\u00e1jdete v\u00a0\u010dasti <a href=\"https:\/\/intrastat.statistics.sk\/Intrastat\/kod-tovaru\/\">K\u00f3d tovaru (coln\u00fd sadzobn\u00edk)<\/a>.<\/p>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h3>Zmena terminol\u00f3gie<\/h3>\n<p>V\u00fdrazy \u201eprijatie\u201c a \u201eodoslanie\u201c s\u00fa nahraden\u00e9 v\u00fdrazmi \u201edovoz tovaru v r\u00e1mci E\u00da\u201c a\u00a0 \u201ev\u00fdvoz tovaru v r\u00e1mci E\u00da\u201c.\u00a0 Tie\u017e sa m\u00f4\u017eu pou\u017e\u00edva\u0165 v\u00fdrazy \u201e intra-E\u00da dovoz a \u201eintra-E\u00da v\u00fdvoz\u201c.<\/p>\n<p>Model syst\u00e9mu Intrastat, ktor\u00fd zoh\u013ead\u0148oval slovensk\u00e9 \u0161pecifik\u00e1, bol ozna\u010dovan\u00fd ako syst\u00e9m INTRASTAT-SK. Ke\u010f\u017ee nov\u00e1 eur\u00f3pska legislat\u00edva pojem \u201esyst\u00e9m Intrastat\u201c nepozn\u00e1, bude tento pojem nahraden\u00fd v\u00fdrazom \u201e\u0161tatistick\u00e9 zis\u0165ovania INTRASTAT-SK\u201c.<\/p>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h3>N\u00e1zvy formul\u00e1rov<\/h3>\n<p>Premenovali sa n\u00e1zvy formul\u00e1rov na ZO 1-12 (Hl\u00e1senie o\u00a0dovoze tovaru v\u00a0r\u00e1mci E\u00da) a ZO 2-12 (Hl\u00e1senie o\u00a0v\u00fdvoze tovaru v\u00a0r\u00e1mci E\u00da).<\/p>\n<\/div><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h3>Nahradenie \u201ePrahu transakcie\u201c \u201ePrahom z\u00e1sielky\u201c<\/h3>\n<p>Od 01. 01. 2022 zanik\u00e1 mo\u017enos\u0165 vyu\u017e\u00edva\u0165 zjednodu\u0161en\u00e9 vykazovanie dovozu a v\u00fdvozu tovaru v\u00a0r\u00e1mci E\u00da kumulovan\u00edm hodn\u00f4t tovarov\u00fdch polo\u017eiek, ktor\u00fdch hodnota je ni\u017e\u0161ia ako 200 eur, tzv. \u201e<strong>Prah transakcie<\/strong>\u201c.<\/p>\n<p>S\u00fa\u010dasne vznikne nov\u00e1 mo\u017enos\u0165 pre spravodajsk\u00e9 jednotky zjednodu\u0161ene vykazova\u0165 dovoz a v\u00fdvoz tovaru v\u00a0r\u00e1mci E\u00da s\u00a0n\u00edzkou celkovou hodnotou fakt\u00fary, tzv. \u201e<strong>Prah z\u00e1sielky<\/strong>\u201c.<\/p>\n<p>Pre uplat\u0148ovanie prahu z\u00e1sielky sa za z\u00e1sielku pova\u017euj\u00fa v\u0161etky transakcie v\u00a0sledovanom mesiaci, ktor\u00e9 s\u00fa uveden\u00e9 na tej istej fakt\u00fare. Ak je celkov\u00e1 fakturovan\u00e1 hodnota ni\u017e\u0161ia ako <strong>1\u00a0000 eur<\/strong> (tzv. prah z\u00e1sielky), spravodajsk\u00e1 jednotka m\u00f4\u017ee pou\u017ei\u0165 zjednodu\u0161en\u00fd postup vykazovania.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container us_custom_243ec60c sidebar-column type_sticky\"><div class=\"vc_column-inner\"><div class=\"g-cols wpb_row us_custom_d4073570 via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container us_custom_b6a72ce1\"><div class=\"vc_column-inner\"><div class=\"wpb_text_column us_custom_bd3a6075 sidebar\"><div class=\"wpb_wrapper\"><h3>Tla\u010div\u00e1, \u017eiadosti a ozn\u00e1menia zasielajte na:<\/h3>\n<p><span class=\"sidebar-p-font\">\u0160tatistick\u00fd \u00farad SR<\/span><br \/>\n<span class=\"sidebar-p-font\">Odbor \u0161tatistiky zahrani\u010dn\u00e9ho obchodu<\/span><\/p>\n<p><a href=\"mailto:intrastat-sk@statistics.sk\">intrastat-sk@statistics.sk<\/a><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Zmeny od 01. 01. 2022 Prah oslobodenia Pre rok 2022 (sledovan\u00fd rok) je prah oslobodenia rovnak\u00fd pre dovoz tovaru v\u00a0r\u00e1mci E\u00da (prijatie) aj v\u00fdvoz tovaru v\u00a0r\u00e1mci E\u00da (odoslanie) a\u00a0je stanoven\u00fd vo v\u00fd\u0161ke 1\u00a0000\u00a0000 eur. Pre subjekty, ktor\u00e9 p\u00f4sobia v\u00a0odvetviach p\u00f4dohospod\u00e1rstva a\u00a0potravin\u00e1rstva, bud\u00fa zachovan\u00e9 prahy oslobodenia 200\u00a0000 eur pre dovoz tovaru v\u00a0r\u00e1mci E\u00da a\u00a0400\u00a0000 eur pre...","protected":false},"author":6,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"om_disable_all_campaigns":false,"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"class_list":["post-1322","page","type-page","status-publish","hentry"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/intrastat.statistics.sk\/Intrastat\/wp-json\/wp\/v2\/pages\/1322","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/intrastat.statistics.sk\/Intrastat\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/intrastat.statistics.sk\/Intrastat\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/intrastat.statistics.sk\/Intrastat\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/intrastat.statistics.sk\/Intrastat\/wp-json\/wp\/v2\/comments?post=1322"}],"version-history":[{"count":10,"href":"https:\/\/intrastat.statistics.sk\/Intrastat\/wp-json\/wp\/v2\/pages\/1322\/revisions"}],"predecessor-version":[{"id":1627,"href":"https:\/\/intrastat.statistics.sk\/Intrastat\/wp-json\/wp\/v2\/pages\/1322\/revisions\/1627"}],"wp:attachment":[{"href":"https:\/\/intrastat.statistics.sk\/Intrastat\/wp-json\/wp\/v2\/media?parent=1322"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}