{"id":11870,"date":"2023-06-06T13:38:16","date_gmt":"2023-06-06T11:38:16","guid":{"rendered":"https:\/\/www.euroekonom.sk\/?p=11870"},"modified":"2024-05-13T14:56:51","modified_gmt":"2024-05-13T12:56:51","slug":"danovo-uznatelne-a-neuznatelne-vydavky","status":"publish","type":"post","link":"https:\/\/www.vrtulniky.sk\/news\/danovo-uznatelne-a-neuznatelne-vydavky\/","title":{"rendered":"Da\u0148ovo uznate\u013en\u00e9 a neuznate\u013en\u00e9 v\u00fddavky"},"content":{"rendered":"<p>Da\u0148ov\u00fdm v\u00fddavkom v\u00fddavok (n\u00e1klad) na dosiahnutie, zabezpe\u010denie a udr\u017eanie pr\u00edjmov preuk\u00e1zate\u013ene vynalo\u017een\u00fd da\u0148ovn\u00edkom, za\u00fa\u010dtovan\u00fd v\u00a0\u00fa\u010dtovn\u00edctve da\u0148ovn\u00edka alebo zaevidovan\u00fd v evidencii da\u0148ovn\u00edka pod\u013ea \u00a7 6 ods. 11, ak tento z\u00e1kon neustanovuje inak. Takto definuje da\u0148ov\u00fd v\u00fddavok resp. n\u00e1klad\u00a0<strong>z\u00e1kon o\u00a0dani z\u00a0pr\u00edjmov<\/strong>. Pod t\u00fato defin\u00edciu toho spad\u00e1 mnoho, z\u00e1kon v\u0161ak navy\u0161e ur\u010duje aj konkr\u00e9tne skupiny v\u00fddavkov, ktor\u00e9 je od pr\u00edjmov mo\u017en\u00e9 odpo\u010d\u00edta\u0165 len za ur\u010dit\u00fdch pravidiel i\u00a0v\u00fddavky, ktor\u00e9 uplatni\u0165 jednoducho mo\u017en\u00e9 nie\u00a0je.<\/p>\n<h2>Da\u0148ovo uznate\u013en\u00e9 v\u00fddavky<\/h2>\n<p>Preh\u013ead da\u0148ov\u00fdch v\u00fddavkov (da\u0148ovo uznate\u013en\u00fdch v\u00fddavkov):<\/p>\n<ul>\n<li><strong>Tovar\u00a0<\/strong>&#8211; Tovar, ktor\u00fd podnik za \u00fa\u010delom predaja nak\u00fapil, je v\u00a0n\u00e1kupnej cene n\u00e1kladom a da\u0148 z\u00a0pr\u00edjmov plat\u00edte samozrejme len z\u00a0rozdielu. V\u00a0podvojnom \u00fa\u010dtovn\u00edctve je v\u0161ak n\u00e1kladom len tovar predan\u00fd, teda nie ten, ktor\u00fd firma skladuje na sklade a\u00a0zatia\u013e ho nepredala. Rovnako aj jednoduch\u00e9 \u00fa\u010dtovn\u00edctvo prikazuje vies\u0165 evidenciu z\u00e1sob, z\u00a0ktorej je zrejm\u00e9, ktor\u00fd tovar sa predal a ktor\u00fd firma len nak\u00fapila a\u00a0\u010falej skladuje (z\u00e1soby).<\/li>\n<\/ul>\n<ul>\n<li><strong>Materi\u00e1l\u00a0<\/strong>&#8211; rovnak\u00e9 pravidl\u00e1 platia i\u00a0pre tovaru podobn\u00fd materi\u00e1l, pri ktorom je podstatn\u00e1 jeho spotreba. Spotrebou materi\u00e1lu je jeho pou\u017eitie na v\u00fdrobu v\u00fdrobkov firmy bez oh\u013eadu na to, \u010di ide o\u00a0hlavn\u00fd (napr\u00edklad drevo pri n\u00e1bytku) \u010di pomocn\u00fd materi\u00e1l (napr\u00edklad skrutky \u010di kladivo).<\/li>\n<\/ul>\n<ul>\n<li><strong>Zamestnanci\u00a0<\/strong>&#8211; nejde len o\u00a0mzdy, zamestn\u00e1vanie so sebou prin\u00e1\u0161a mnoho povinn\u00fdch platieb a n\u00e1kladov, ktor\u00fdch v\u00e4\u010d\u0161ina je da\u0148ovo uznate\u013en\u00e1. Mzdy s\u00fa uznate\u013en\u00e9 v\u00a0ich\u00a0<strong>hrubej v\u00fd\u0161ke<\/strong>, \u010do sa t\u00fdka trval\u00fdch zamestnancov ako aj \u201edohod\u00e1rov\u201c vr\u00e1tane v\u0161etk\u00fdch s\u00favisiacich zlo\u017eiek\u00a0\u2013 patria sem teda napr\u00edklad aj n\u00e1hrady za vy\u010derpan\u00fa i\u00a0nevy\u010derpan\u00fa dovolenku \u010di n\u00e1hrady pri pr\u00e1ce neschopnosti.<\/li>\n<\/ul>\n<ul>\n<li><strong>Odvody platen\u00e9 zamestn\u00e1vate\u013eom<\/strong> do Soci\u00e1lnej a zdravotnej pois\u0165ovne\u00a0\u2013 tieto odvody plat\u00ed zamestn\u00e1vate\u013e zo \u201esvojho\u201c, ke\u010f\u017ee ide o\u00a0sumu presahuj\u00facu hrub\u00fa mzdu zamestnanca Povinn\u00fd odvod do\u00a0<strong>soci\u00e1lneho fondu<\/strong> z\u00a0hrub\u00fdch miezd\u00a0\u2013 n\u00e1kladom je ka\u017edomesa\u010dn\u00e1 tvorba fondu. Z\u00a0takto tvoren\u00e9ho soci\u00e1lneho fondu sa nesk\u00f4r hradia\u00a0<strong>plnenia poskytnut\u00e9 zamestnancom<\/strong>\u2013 pr\u00edspevky na dopravu, pr\u00edspevky na stravovanie, rekre\u00e1cie a zdravotn\u00e1 starostlivos\u0165 zamestnancov \u010di kult\u00farne a \u0161portov\u00e9 podujatia. Tieto v\u0161ak u\u017e nie s\u00fa n\u00e1kladom\u00a0\u2013 ide u\u017e len o\u00a0pou\u017eitie vytvoren\u00e9ho\u00a0fondu.<\/li>\n<\/ul>\n<ul>\n<li><strong>Stravovanie zamestnancov\u00a0<\/strong>&#8211; zamestn\u00e1vate\u013e je povinn\u00fd poskytn\u00fa\u0165 svojim zamestnancom po 4\u00a0hodin\u00e1ch pr\u00e1ce jedno hlavn\u00e9 tepl\u00e9 jedlo. \u010ci u\u017e m\u00e1 vlastn\u00fa jed\u00e1le\u0148, poskytuje zamestnancom stravn\u00e9 l\u00edstky do jed\u00e1lne inej firmy alebo im poskytuje najroz\u0161\u00edrenej\u0161ie stravovacie pouk\u00e1\u017eky, ktor\u00e9 m\u00f4\u017eu pou\u017ei\u0165 takmer kdeko\u013evek, firma nemus\u00ed hradi\u0165 cel\u00fa sumu stravnej pouk\u00e1\u017eky. Ide minim\u00e1lne 55 % z\u00a0ceny jedla, maxim\u00e1lne 55 % zo sumy stravn\u00e9ho pre pracovn\u00e9 cesty trvaj\u00face 5\u00a0a\u017e 12\u00a0hod\u00edn.\u00a0Sumu, ktor\u00e1 zodpoved\u00e1 t\u00fdmto podmienkam, si m\u00f4\u017ee da\u0165 firma do da\u0148ov\u00fdch n\u00e1kladov.<\/li>\n<\/ul>\n<ul>\n<li><strong>Ostatn\u00e9 n\u00e1klady pre bezpe\u010dnos\u0165 a rozvoj zamestnancov\u00a0<\/strong>&#8211; v\u00fddavky s\u00favisiace s\u00a0bezpe\u010dnos\u0165ou a ochranou zdravia pri pr\u00e1ci (\u0161kolenia, ochrann\u00e9 pracovn\u00e9 pom\u00f4cky), v\u00fddavky na zdravotn\u00fa starostlivos\u0165 zamestnancov, vzdel\u00e1vanie a\u00a0rekvalifik\u00e1cia a\u00a0podobne.<\/li>\n<\/ul>\n<ul>\n<li><strong>Cestovn\u00e9 n\u00e1hrady pri pracovnej ceste zamestnanca\u00a0<\/strong>&#8211; ak podnik vy\u0161le zamestnanca na pracovn\u00fa cestu, n\u00e1kladom pre firmu s\u00fa cestovn\u00e9 n\u00e1hrady, vyplaten\u00e9 tomuto zamestnancovi. Ide najm\u00e4 o stravn\u00e9 (ur\u010den\u00e9 pod\u013ea \u010dasu trvania cesty), ubytovanie, cestovn\u00e9, <a href=\"https:\/\/www.union.sk\/cestovne-poistenie-online\/#\/kam-a-kedy-cestujete\">cestovn\u00e9 poistenie<\/a> a r\u00f4zne ved\u013eaj\u0161ie v\u00fddavky. <strong>Cestovn\u00fdm<\/strong>\u00a0je bu\u010f preplatenie cestovn\u00e9ho l\u00edstka verejnej dopravy \u010di vypo\u010d\u00edtan\u00e1 n\u00e1hrada za pou\u017eitie vlastn\u00e9ho automobilu zamestnanca. T\u00e1to n\u00e1hrada je s\u00fa\u010dtom z\u00e1kladnej n\u00e1hrady za ka\u017ed\u00fd prejazden\u00fd kilometer (ekvivalent odpisov pri aut\u00e1ch v\u00a0majetku firmy) a preplatenej spotreby pohonn\u00fdch hm\u00f4t, prepo\u010d\u00edtanej pod\u013ea prejazden\u00fdch kilometrov, ceny za pohonn\u00e9 hmoty a spotreby uvedenej v\u00a0technickom preukaze.<\/li>\n<\/ul>\n<ul>\n<li><strong>Automobil\u00a0<\/strong>&#8211; Automobil, ktor\u00fd je\u00a0<strong>firemn\u00fd<\/strong>\u00a0&#8211; teda je zaraden\u00fd do obchodn\u00e9ho majetku, je za\u00fa\u010dtovan\u00fd v\u00a0\u00fa\u010dtovn\u00edctve a firma ho pou\u017e\u00edva na dosahovanie pr\u00edjmov\u00a0\u2013 so sebou toti\u017e nesie mnoh\u00e9 mo\u017en\u00e9 n\u00e1klady. Ide najm\u00e4 o\u00a0pohonn\u00e9 hmoty, poistenie (povinn\u00e9 zmluvn\u00e9 i\u00a0havarijn\u00e9 poistenie), v\u00fdmeny pneumat\u00edk, opravy, povinn\u00e9 kontroly \u010di pr\u00edslu\u0161enstvo. Ak firma pou\u017e\u00edva\u00a0<strong>automobil zamestnanca<\/strong>, da\u0148ov\u00fdm n\u00e1kladom s\u00fa\u00a0<strong>cestovn\u00e9 n\u00e1hrady<\/strong>\u00a0vyplaten\u00e9 tomuto zamestnancovi. Teda poistn\u00e9, opravy a \u017eiadne pr\u00edslu\u0161enstvo \u010di in\u00e9 n\u00e1klady si firma uplatni\u0165 nem\u00f4\u017ee.<\/li>\n<\/ul>\n<ul>\n<li><strong>Pohonn\u00e9 hmoty<\/strong>&#8211; ak si firma chce uplatni\u0165 maximum zo sumy nak\u00fapen\u00fdch pohonn\u00fdch hm\u00f4t, mus\u00ed povinne vies\u0165\u00a0<strong>knihu j\u00e1zd<\/strong>, v\u00a0ktorej vecne, \u010dasovo i\u00a0vzdialenostne zdokladuje ka\u017ed\u00fa jednu firemn\u00fa jazdu a prepo\u010d\u00edta spotrebu v\u00a0zmysle predpisov. Ak sa chce tejto evidencii vyhn\u00fa\u0165, m\u00f4\u017ee si pr\u00e1cu zjednodu\u0161i\u0165 uplatnen\u00edm\u00a0<strong>pau\u0161\u00e1lnych v\u00fddavkov na pohonn\u00e9 hmoty<\/strong>\u00a0&#8211; 80 % z\u00a0nak\u00fapenej sumy je mo\u017en\u00e9 da\u0165 do n\u00e1kladov, av\u0161ak mus\u00ed ma\u0165 primeran\u00fd po\u010det najazden\u00fdch kilometrov pod\u013ea stavu tachometra a\u00a0spotreby automobilu. T\u00fato v\u00fdhodu <strong>nem\u00f4\u017eu<\/strong>\u00a0ju vyu\u017ei\u0165 firmy, ktor\u00e9 nemaj\u00fa dan\u00e9 auto zaraden\u00e9 v\u00a0obchodnom majetku.<\/li>\n<\/ul>\n<ul>\n<li><strong>Reklama\u00a0<\/strong>&#8211; tla\u010den\u00e1 inzercia, elektronick\u00e9 m\u00e9dia, webov\u00e9 str\u00e1nky, n\u00e1klady na soci\u00e1lnych sie\u0165ach, expertov, \u201epay-per-click\u201c reklama, \u010doko\u013evek, \u010do propaguje firmu, jej \u010dinnos\u0165 a produkty v\u00a0t\u00fdch najmodernej\u0161\u00edch form\u00e1ch je da\u0148ovo uznate\u013en\u00fdm n\u00e1kladom. Obmedzenia\u00a0\u2013<strong>reklamn\u00e9 predmety<\/strong>, ktor\u00e9 firma bezplatne rozd\u00e1va potenci\u00e1lnym \u010di existuj\u00facim z\u00e1kazn\u00edkom, musia by\u0165 v\u00a0maxim\u00e1lnej cene\u00a0<strong>16,60\u00a0EUR za kus<\/strong>.<\/li>\n<\/ul>\n<ul>\n<li><strong>Komunik\u00e1cia\u00a0<\/strong>&#8211; telef\u00f3ny pevn\u00e9 i\u00a0mobiln\u00e9, internet, po\u010d\u00edta\u010dov\u00e9 siete a informa\u010dn\u00e9 syst\u00e9my, po\u0161tovn\u00e9, kuri\u00e9r do ka\u017edodenn\u00e9ho firemn\u00e9ho \u017eivota bez diskusie\u00a0patria<\/li>\n<\/ul>\n<ul>\n<li><strong>Technika\u00a0<\/strong>&#8211; po\u010d\u00edta\u010de, tablety, softv\u00e9ry, kancel\u00e1rska technika, kancel\u00e1rske potreby, v\u00fdrobn\u00e9 a\u00a0dopravn\u00e9\u00a0stroje<\/li>\n<\/ul>\n<ul>\n<li><strong>N\u00e1jomn\u00e9\u00a0<\/strong>&#8211; n\u00e1jomn\u00e9 za kancel\u00e1rie, firemn\u00e9 obchodn\u00e9 \u010d\u00ed skladov\u00e9 priestory je \u0161tandardn\u00fdm a be\u017en\u00fdm n\u00e1kladom. Pri n\u00e1jomnom, ktor\u00e9 plat\u00ed firma fyzickej osobe, v\u0161ak m\u00f4\u017eu \u00eds\u0165 do da\u0148ov\u00fdch n\u00e1kladov len v\u00a0roku, v\u00a0ktorom ich firma tejto osobe aj\u00a0<strong>zaplatila<\/strong>.<\/li>\n<li><strong>Budovy a\u00a0stavby<\/strong>\u00a0&#8211; ak firma vlastn\u00ed svoje priestory na obchod, kancel\u00e1rie \u010di v\u00fdrobu (napr\u00edklad z\u00e1vody \u010di dielne), patria rovnako do n\u00e1kladov. V\u00a0ich pr\u00edpade je v\u0161ak nutn\u00e9 ich tam dosta\u0165 prostredn\u00edctvom odpisov<\/li>\n<\/ul>\n<ul>\n<li><strong>Majetok a odpisy\u00a0<\/strong>&#8211; spom\u00ednan\u00fd hmotn\u00fd majetok (napr\u00edklad automobil, budovy, stroje \u010di po\u010d\u00edta\u010d) i\u00a0nehmotn\u00fd majetok (napr. softv\u00e9r \u010di licencie) je nutn\u00e9 pri n\u00e1kupe pos\u00fadi\u0165 z\u00a0h\u013eadiska jeho v\u00fd\u0161ky. Ak suma za ka\u017ed\u00fd jeden kus majetku\u00a0<strong>prevy\u0161uje<\/strong>\u00a0<strong>1\u00a0700\u00a0EUR<\/strong>\u00a0pri hmotnom majetku a\u00a0<strong>2\u00a0400\u00a0EUR<\/strong>\u00a0pri nehmotnom majetku, nem\u00f4\u017ee \u00eds\u0165 do firemn\u00fdch n\u00e1kladov naraz v\u00a0jednom roku.\u00a0Odpisuje\u00a0sa\u00a0<strong>postupne prostredn\u00edctvom da\u0148ov\u00fdch odpisov\u00a0<\/strong>v\u00a0zmysle\u00a0z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmov. Ak firma nak\u00fapi majetok v\u00a0sum\u00e1ch ni\u017e\u0161\u00edch alebo rovn\u00fdch, m\u00f4\u017ee \u00eds\u0165 do n\u00e1kladov naraz. Pravidl\u00e1 pre odpisovanie s\u00fa rozdielne pri majetku obstaranom prostredn\u00edctvom l\u00edzingu a majetku obstaranom in\u00fdm sp\u00f4sobom.<\/li>\n<\/ul>\n<ul>\n<li><strong>\u00daroky<\/strong>&#8211; \u00faroky z\u00a0\u00faverov a p\u00f4\u017ei\u010diek, \u010di u\u017e boli poskytnut\u00e9 na obstaranie majetku alebo ako kr\u00e1tkodob\u00e1 v\u00fdpomoc a \u00faroky pri l\u00edzingu<\/li>\n<\/ul>\n<ul>\n<li><strong>Odvody samostatne z\u00e1robkovo \u010dinn\u00fdch os\u00f4b<\/strong>&#8211; odvody pri zamestnancoch sme u\u017e spom\u00ednali. Odvody do Soci\u00e1lnej i\u00a0zdravotnej pois\u0165ovne platia i\u00a0SZ\u010cO, u\u00a0ktor\u00fdch ide rovnako o\u00a0plnohodnotn\u00fd da\u0148ov\u00fd v\u00fddavok.<\/li>\n<\/ul>\n<ul>\n<li><strong>DPH z\u00a0nak\u00fapen\u00fdch tovarov a slu\u017eieb<\/strong>&#8211; platitelia DPH si DPH z\u00a0nak\u00fapen\u00fdch tovarov a slu\u017eieb odpo\u010d\u00edtavaj\u00fa v\u00a0r\u00e1mci da\u0148ov\u00e9ho priznania k\u00a0DPH, z\u00a0tohto titulu pre nich\u00a0<strong>nem\u00f4\u017ee<\/strong>\u00a0by\u0165 t\u00e1to DPH da\u0148ov\u00fdm n\u00e1kladom. Da\u0148ov\u00fdm n\u00e1kladom je<strong>\u00a0iba pre neplatite\u013eov DPH<\/strong>. Platitelia DPH si m\u00f4\u017eu t\u00fato DPH uzna\u0165 iba vtedy, ak na jej odpo\u010d\u00edtanie nemaj\u00fa pr\u00e1vo alebo si DPH odpo\u010d\u00edtavaj\u00fa iba \u010diasto\u010dne (s\u00a0pou\u017eit\u00edm koeficientu). Platitelia DPH si m\u00f4\u017eu ako n\u00e1klad uzna\u0165 aj DPH, ktor\u00fa musia odvies\u0165 <strong>pri zru\u0161en\u00ed registr\u00e1cie<\/strong>\u00a0a net\u00fdka sa odpisovan\u00e9ho majetku.<\/li>\n<\/ul>\n<ul>\n<li><strong>Vzdel\u00e1vanie a osobn\u00fd rozvoj\u00a0<\/strong>&#8211; SZ\u010cO m\u00f4\u017ee do\u0161ko\u013eova\u0165, vzdel\u00e1va\u0165 a tr\u00e9nova\u0165 s\u00e1m seba, SZ\u010cO, ktor\u00ed s\u00fa zamestn\u00e1vatelia, m\u00f4\u017eu rovnak\u00fdm sp\u00f4sobom zvy\u0161ova\u0165 v\u00fdkon svojich zamestnancov.<\/li>\n<\/ul>\n<h2>\u010co nie je mo\u017en\u00e9 uzna\u0165 ako da\u0148ov\u00e9 v\u00fddavky?<\/h2>\n<p>Da\u0148ov\u00fdmi v\u00fddavkami nie s\u00fa samozrejme v\u00fddavky, ktor\u00e9 nes\u00favisia s\u00a0dosahovan\u00edm pr\u00edjmov podnikate\u013ea \u010di firmy. Okrem takto definovanej \u0161irokej skupiny v\u00fddavkov ide najm\u00e4\u00a0o:<\/p>\n<ul>\n<li>V\u00fddavky na reprezent\u00e1ciu\u00a0\u2013 pohostenie partnerov a zamestnancov, pracovn\u00e9 obedy\u00a0a\u00a0pod.<\/li>\n<li>V\u00fddavky na osobn\u00fa potrebu<\/li>\n<li>Da\u0148 z\u00a0pr\u00edjmov<\/li>\n<li>Prir\u00e1\u017eky a \u00faroky t\u00fdkaj\u00face sa dane z\u00a0pr\u00edjmov<\/li>\n<li>Pen\u00e1le a pokuty okrem pok\u00fat ukotven\u00fdch v\u00a0zmluv\u00e1ch, ktor\u00e9 boli z\u00e1rove\u0148 aj zaplaten\u00e9<\/li>\n<li>Da\u0148 z\u00a0pr\u00edjmov<\/li>\n<li>DPH, ktor\u00fa si platitelia DPH m\u00f4\u017eu odpo\u010d\u00edta\u0165<\/li>\n<li>V\u00fddavky, ktor\u00e9 boli vynalo\u017een\u00e9 na dosiahnutie neda\u0148ov\u00fdch pr\u00edjmov\u00a0\u2013 napr. osloboden\u00fdch pr\u00edjmov z\u00a0pren\u00e1jmu<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Da\u0148ov\u00fdm v\u00fddavkom v\u00fddavok (n\u00e1klad) na dosiahnutie, zabezpe\u010denie a udr\u017eanie pr\u00edjmov preuk\u00e1zate\u013ene vynalo\u017een\u00fd da\u0148ovn\u00edkom, za\u00fa\u010dtovan\u00fd v\u00a0\u00fa\u010dtovn\u00edctve da\u0148ovn\u00edka alebo zaevidovan\u00fd v evidencii da\u0148ovn\u00edka pod\u013ea \u00a7 6 ods. &hellip; <\/p>\n","protected":false},"author":19,"featured_media":24990,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[23,551],"tags":[105,76],"class_list":["post-11870","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-financie","category-podnikam","tag-dane","tag-uctovnictvo"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Da\u0148ovo uznate\u013en\u00e9 a neuznate\u013en\u00e9 v\u00fddavky<\/title>\n<meta name=\"description\" content=\"Preh\u013ead da\u0148ov\u00fdch v\u00fddavkov (da\u0148ovo 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