{"id":1861,"date":"2023-03-03T10:25:00","date_gmt":"2023-03-03T09:25:00","guid":{"rendered":"https:\/\/intrastat.statistics.sk\/Intrastat\/?p=1861"},"modified":"2023-03-03T10:59:18","modified_gmt":"2023-03-03T09:59:18","slug":"prah-oslobodenia-pre-2023-sa-nemeni","status":"publish","type":"post","link":"https:\/\/intrastat.statistics.sk\/Intrastat\/prah-oslobodenia-pre-2023-sa-nemeni\/","title":{"rendered":"Odpove\u010f na 3 naj\u010dastej\u0161ie dotazy."},"content":{"rendered":"\n

1. Do ktor\u00e9ho sledovan\u00e9ho obdobia sa vyk\u00e1\u017ee hodnota nadobudnut\u00e9ho\/dodan\u00e9ho tovaru, ke\u010f je z\u00e1lohov\u00e1 fakt\u00fara vystaven\u00e1 v jednom mesiaci a realiz\u00e1cia transakcie prebehne v inom mesiaci?<\/strong><\/p>\n\n\n\n

Ak je tovar predmetom obchodnej oper\u00e1cie, ktor\u00e1 je nadobudnut\u00edm tovaru v tuzemsku z in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu alebo dodan\u00edm tovaru z tuzemska do in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu pod\u013ea platn\u00e9ho z\u00e1kona o DPH, sledovan\u00fdm obdob\u00edm je kalend\u00e1rny mesiac, v ktorom vznikla da\u0148ov\u00e1 povinnos\u0165 pod\u013ea tohto z\u00e1kona.<\/p>\n\n\n\n

Av\u0161ak ak medzi vznikom da\u0148ovej povinnosti a re\u00e1lnym dovozom alebo v\u00fdvozom tovaru uplyn\u00fa viac ako 2 kalend\u00e1rne mesiace, sledovan\u00fdm obdob\u00edm je kalend\u00e1rny mesiac, v ktorom bol tovar dovezen\u00fd alebo vyvezen\u00fd.<\/p>\n\n\n\n

2. Ako sa zad\u00e1va dobropis v hl\u00e1sen\u00ed INTRASTAT-SK?<\/strong><\/p>\n\n\n\n

Pri \u00favahe nad zadan\u00edm hodnoty dobropisu do hl\u00e1senia INTRASTAT-SK je potrebn\u00e9 rozli\u0161ova\u0165, \u010di sa jedn\u00e1 o dobropis s vr\u00e1ten\u00edm tovaru alebo dobropis bez vr\u00e1tenia tovaru.<\/p>\n\n\n\n

Dobropis bez vr\u00e1tenia tovaru sa z h\u013eadiska \u0161tatistick\u00fdch zis\u0165ovan\u00ed INTRASTAT-SK pova\u017euje za opravu u\u017e deklarovanej hodnoty tovaru. Spravodajsk\u00e1 jednotka m\u00e1 povinnos\u0165 predlo\u017ei\u0165 opravn\u00e9 hl\u00e1senie iba vtedy, 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

Dobropis spojen\u00fd s vr\u00e1ten\u00edm tovaru je potrebn\u00e9 predlo\u017ei\u0165 pod\u013ea smeru, v ktorom sa uskuto\u010dnil pohyb tovaru. Ak je tovar vr\u00e1ten\u00fd slovensk\u00e9mu dod\u00e1vate\u013eovi p\u00f4jde o dovoz tovaru v r\u00e1mci E\u00da. Ak slovensk\u00fd z\u00e1kazn\u00edk vr\u00e1ti tovar, vyk\u00e1\u017ee v\u00fdvoz tovaru v r\u00e1mci E\u00da.<\/p>\n\n\n\n

Dobropis sa mus\u00ed odvol\u00e1va\u0165 na p\u00f4vodn\u00fa fakt\u00faru. Ak je na dobropise uveden\u00e1 iba celkov\u00e1 suma za v\u0161etky fakturovan\u00e9 polo\u017eky uveden\u00e9 na p\u00f4vodnej fakt\u00fare, spravodajsk\u00e1 jednotka oprav\u00ed tie polo\u017eky p\u00f4vodnej fakt\u00fary, u ktor\u00fdch sa p\u00f4vodn\u00e1 hodnota tovaru na jednotliv\u00fdch polo\u017ek\u00e1ch zmenila aspo\u0148 o 5% a z\u00e1rove\u0148 minim\u00e1lne o 15 000 eur.<\/p>\n\n\n\n

Dobropisy vz\u0165ahuj\u00face sa na z\u013eavy nie s\u00fa predmetom vykazovania na INTRASTAT-SK hl\u00e1seniach, ak sa t\u00fdkaj\u00fa viacer\u00fdch sledovan\u00fdch obdob\u00ed.<\/p>\n\n\n\n

3. Kedy a ako m\u00f4\u017ee spravodajsk\u00e1 jednotka pou\u017ei\u0165 \u201ePRAH Z\u00c1SIELKY\u201c pri vykazovan\u00ed nadobudnutia\/dodania tovaru v r\u00e1mci E\u00da?<\/strong><\/p>\n\n\n\n

Ak je celkov\u00e1 hodnota ak\u00e9hoko\u013evek po\u010dtu tovarov\u00fdch polo\u017eiek na jednej fakt\u00fare ni\u017e\u0161ia ako 1 000 eur (tzv. prah z\u00e1sielky), spravodajsk\u00e1 jednotka m\u00f4\u017ee tak\u00fato fakt\u00faru vyk\u00e1za\u0165 pod k\u00f3dom tovaru 9950 0000. <\/p>\n\n\n\n

V hl\u00e1sen\u00ed INTRASTAT-SK je potrebn\u00e9 vyplni\u0165 len odsek K\u00f3d tovaru (9950 0000), Hodnota tovaru, \u010clensk\u00fd \u0161t\u00e1t ur\u010denia alebo zaslania a pri v\u00fdvoze aj I\u010c DPH partnera na intra-E\u00da. Ostatn\u00e9 odseky sa nevyp\u013a\u0148aj\u00fa. <\/p>\n\n\n\n

V pr\u00edpade, \u017ee m\u00e1 spravodajsk\u00e1 jednotka v mesiaci viacero fakt\u00far do 1 000 eur, m\u00f4\u017ee tak\u00e9to transakcie s\u010d\u00edta\u0165 – pri v\u00fdvoze tovaru v r\u00e1mci E\u00da pod\u013ea \u010dlensk\u00e9ho \u0161t\u00e1tu ur\u010denia a I\u010c DPH partnera a pri dovoze tovaru v r\u00e1mci E\u00da pod\u013ea \u010dlensk\u00e9ho \u0161t\u00e1tu zaslania. <\/p>\n","protected":false},"excerpt":{"rendered":"

1. Do ktor\u00e9ho sledovan\u00e9ho obdobia sa vyk\u00e1\u017ee hodnota nadobudnut\u00e9ho\/dodan\u00e9ho tovaru, ke\u010f je z\u00e1lohov\u00e1 fakt\u00fara vystaven\u00e1 v jednom mesiaci a realiz\u00e1cia transakcie prebehne v inom mesiaci? Ak je tovar predmetom obchodnej oper\u00e1cie, ktor\u00e1 je nadobudnut\u00edm tovaru v tuzemsku z in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu alebo dodan\u00edm tovaru z tuzemska do in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu pod\u013ea platn\u00e9ho z\u00e1kona o DPH,…<\/p>\n","protected":false},"author":4,"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-1861","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\/1861","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\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/intrastat.statistics.sk\/Intrastat\/wp-json\/wp\/v2\/comments?post=1861"}],"version-history":[{"count":5,"href":"https:\/\/intrastat.statistics.sk\/Intrastat\/wp-json\/wp\/v2\/posts\/1861\/revisions"}],"predecessor-version":[{"id":1959,"href":"https:\/\/intrastat.statistics.sk\/Intrastat\/wp-json\/wp\/v2\/posts\/1861\/revisions\/1959"}],"wp:attachment":[{"href":"https:\/\/intrastat.statistics.sk\/Intrastat\/wp-json\/wp\/v2\/media?parent=1861"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/intrastat.statistics.sk\/Intrastat\/wp-json\/wp\/v2\/categories?post=1861"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/intrastat.statistics.sk\/Intrastat\/wp-json\/wp\/v2\/tags?post=1861"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}