Dobropis je doklad vydan\u00fd dod\u00e1vate\u013eom tovaru v pr\u00edpade, \u017ee je potrebn\u00e9 opravi\u0165 z\u00e1klad dane zn\u00ed\u017een\u00edm fakturovanej sumy napr. z d\u00f4vodu reklam\u00e1cie, z\u013eavy,…<\/p>\n\n\n\n
\u0164archopis vyd\u00e1va dod\u00e1vate\u013e v pr\u00edpade potreby zv\u00fd\u0161enia fakturovanej sumy. <\/p>\n\n\n\n
Sumy na dobropise s\u00fa vyzna\u010den\u00e9 so znamienkom m\u00ednus, av\u0161ak hodnota tovaru na hl\u00e1seniach mus\u00ed by\u0165 kladn\u00e9 \u010d\u00edslo<\/strong>.<\/p>\n\n\n\n Ak sa dobropis a \u0165archopis t\u00fdka viacer\u00fdch sledovan\u00fdch obdob\u00ed <\/strong>nie je predmetom vykazovania na INTRASTAT-SK hl\u00e1sen\u00ed.<\/p>\n\n\n\n Pri dobropise je potrebn\u00e9 rozli\u0161ova\u0165, \u010di je dobropis s vr\u00e1ten\u00edm tovaru, alebo bez vr\u00e1tenia tovaru.<\/p>\n\n\n\n Dobropisy bez vr\u00e1tenia tovaru<\/strong>, sa z h\u013eadiska \u0161tatistick\u00fdch zis\u0165ovan\u00ed INTRASTAT-SK pova\u017euj\u00fa za opravu u\u017e deklarovanej hodnoty tovaru. Spravodajsk\u00e1 jednotka m\u00e1 povinnos\u0165 predlo\u017ei\u0165 opravn\u00e9 hl\u00e1senie, ak sa p\u00f4vodn\u00e1 hodnota tovaru na jednej polo\u017eke zmenila aspo\u0148 o 5 % a z\u00e1rove\u0148 minim\u00e1lne o 15 000 eur. <\/p>\n\n\n\n Dobropisy spojen\u00e9 s vr\u00e1ten\u00edm tovaru<\/strong> je potrebn\u00e9 predlo\u017ei\u0165 pod\u013ea smeru, v ktorom sa uskuto\u010dnil pohyb tovaru. <\/p>\n\n\n\n Ak je tovar vr\u00e1ten\u00fd slovensk\u00e9mu dod\u00e1vate\u013eovi p\u00f4jde o dovoz tovaru v r\u00e1mci E\u00da. Ak je dobropis\/\u0165archopis vydan\u00fd pred predlo\u017een\u00edm INTRASTAT-SK hl\u00e1senia za sledovan\u00e9 obdobie, v ktorom sa uskuto\u010dnil dovoz\/v\u00fdvoz tovaru v r\u00e1mci E\u00da, potom sa na z\u00e1klade tohto dobropisu\/\u0165archopisu ur\u010d\u00ed skuto\u010dn\u00e1 hodnota tovaru. Upraven\u00e1 hodnota tovaru sa uvedie do INTRASTAT-SK hl\u00e1senia.<\/p>\n\n\n\n <\/p>\n","protected":false},"excerpt":{"rendered":" Odbor \u0161tatistiky zahrani\u010dn\u00e9ho obchodu \u0160\u00da SR organizuje online semin\u00e1r Modernizovan\u00fd Syst\u00e9m INTRASTAT-SK.<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","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":""},"categories":[1],"tags":[],"class_list":["post-1509","post","type-post","status-publish","format-standard","hentry","category-uncategorized-sk"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/intrastat.statistics.sk\/Intrastat\/wp-json\/wp\/v2\/posts\/1509","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/intrastat.statistics.sk\/Intrastat\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/intrastat.statistics.sk\/Intrastat\/wp-json\/wp\/v2\/types\/post"}],"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=1509"}],"version-history":[{"count":25,"href":"https:\/\/intrastat.statistics.sk\/Intrastat\/wp-json\/wp\/v2\/posts\/1509\/revisions"}],"predecessor-version":[{"id":2257,"href":"https:\/\/intrastat.statistics.sk\/Intrastat\/wp-json\/wp\/v2\/posts\/1509\/revisions\/2257"}],"wp:attachment":[{"href":"https:\/\/intrastat.statistics.sk\/Intrastat\/wp-json\/wp\/v2\/media?parent=1509"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/intrastat.statistics.sk\/Intrastat\/wp-json\/wp\/v2\/categories?post=1509"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/intrastat.statistics.sk\/Intrastat\/wp-json\/wp\/v2\/tags?post=1509"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
Ak sa tovar vracia odberate\u013eovi v krajine E\u00da jedn\u00e1 sa o v\u00fdvoz tovaru lebo tovar prekro\u010dil hranicu Slovenskej republiky.
V pr\u00edpade, \u017ee na toku v\u00fdvoz tovaru v r\u00e1mci E\u00da nem\u00e1 spravodajsk\u00e1 jednotka spravodajsk\u00fa povinnos\u0165, na z\u00e1klade hodnoty vr\u00e1ten\u00e9ho tovaru spolu s hodnotou ostatn\u00fdch v\u00fdvozov m\u00f4\u017ee spravodajsk\u00e1 povinnos\u0165 vznikn\u00fa\u0165. <\/p>\n\n\n\n