{"id":21660,"date":"2023-06-03T01:42:36","date_gmt":"2023-06-02T23:42:36","guid":{"rendered":"https:\/\/www.euroekonom.sk\/?p=21660"},"modified":"2024-05-13T14:56:52","modified_gmt":"2024-05-13T12:56:52","slug":"pripravuju-sa-zmeny-v-oblasti-dani-firmy-budu-oznamovat-ucty-a-kto-neveri-dodavatelovi-moze-dph-uhradit-priamo-statu","status":"publish","type":"post","link":"https:\/\/www.vrtulniky.sk\/news\/pripravuju-sa-zmeny-v-oblasti-dani-firmy-budu-oznamovat-ucty-a-kto-neveri-dodavatelovi-moze-dph-uhradit-priamo-statu\/","title":{"rendered":"Pripravuj\u00fa sa zmeny v oblasti dan\u00ed: Firmy bud\u00fa oznamova\u0165 \u00fa\u010dty a Kto never\u00ed dod\u00e1vate\u013eovi, m\u00f4\u017ee DPH uhradi\u0165 priamo \u0161t\u00e1tu"},"content":{"rendered":"

N\u00e1vrh novely z\u00e1kona o spr\u00e1ve dan\u00ed<\/strong> vr\u00e1tane nepriamej novely z\u00e1kona o DPH <\/strong>zatia\u013e pre\u0161iel v parlamente prv\u00fdm \u010d\u00edtan\u00edm. \u013dubom\u00edra Murga\u0161ov\u00e1, da\u0148ov\u00e1 mana\u017e\u00e9rka poradenskej spolo\u010dnosti Grant Thornton<\/strong>, v tomto \u010dl\u00e1nku sumarizuje a hodnot\u00ed k\u013e\u00fa\u010dov\u00e9 navrhovan\u00e9 zmeny, ktor\u00e9 spom\u00ednan\u00e1 novela prin\u00e1\u0161a.<\/p>\n

Zmena \u010d.1: Oznamovanie bankov\u00fdch \u00fa\u010dtov a ru\u010denie za DPH pren\u00e1\u0161aj\u00fa \u010das\u0165 zodpovednosti aj na odberate\u013ea<\/h2>\n

Najv\u00fdznamnej\u0161ia zmena z\u00e1kona o DPH sa t\u00fdka zavedenia novej oznamovacej povinnosti platite\u013ea dane z pridanej hodnoty<\/strong>. Da\u0148ov\u00e9 subjekty maj\u00fa povinnos\u0165 ozn\u00e1mi\u0165 spr\u00e1vcovi dane ka\u017ed\u00fd vlastn\u00fd slovensk\u00fd aj zahrani\u010dn\u00fd bankov\u00fd \u00fa\u010det, ktor\u00fd sa pou\u017e\u00edva na podnikanie na Slovensku<\/strong>, a to bezodkladne odo d\u0148a, kedy sa stan\u00fa platite\u013emi dane alebo odo d\u0148a, kedy si tak\u00fdto \u00fa\u010det zriadili. Pre platite\u013eov, ktor\u00ed s\u00fa registrovan\u00ed pre DPH do 15.11.2021, by po schv\u00e1len\u00ed n\u00e1vrhu novely mala na ozn\u00e1menie svojich bankov\u00fdch \u00fa\u010dtov na osobitnom tla\u010dive plati\u0165 lehota do 30.11.2021<\/strong>.
\nOzn\u00e1men\u00e9 bankov\u00e9 \u00fa\u010dty bude da\u0148ov\u00fd \u00farad zverej\u0148ova\u0165 na str\u00e1nke finan\u010dnej spr\u00e1vy. Neozn\u00e1menie bankov\u00e9ho \u00fa\u010dtu bude ma\u0165 za n\u00e1sledok, \u017ee nadmern\u00fd odpo\u010det alebo preplatok na DPH nebude vyplaten\u00fd platite\u013eovi<\/strong>, pokia\u013e sa bankov\u00fd \u00fa\u010det neozn\u00e1mi. Spr\u00e1vca dane m\u00f4\u017ee aj udeli\u0165 pokutu za neozn\u00e1menie bankov\u00e9ho \u00fa\u010dtu v lehote.
\n\u010eal\u0161\u00edm d\u00f4le\u017eit\u00fdm dopadom oznamovania bankov\u00fdch \u00fa\u010dtov bude novelizovan\u00e9 ru\u010denie za odvedenie DPH<\/strong>. Ak odberate\u013e uhrad\u00ed DPH svojmu dod\u00e1vate\u013eovi na in\u00fd \u00fa\u010det, ako na \u00fa\u010det zverejnen\u00fd v zozname na str\u00e1nke Finan\u010dnej spr\u00e1vy v de\u0148 zadania platobn\u00e9ho pr\u00edkazu, potom bude tento odberate\u013e ru\u010di\u0165 v pr\u00edpade, ak dod\u00e1vate\u013e neuhrad\u00ed DPH finan\u010dn\u00e9mu \u00faradu. \u201eRozhodne odpor\u00fa\u010dam odberate\u013eom urobi\u0165 si v \u010dase zadania platobn\u00e9ho pr\u00edkazu d\u00f4kaz o \u00fa\u010dte dod\u00e1vate\u013ea v podobe sn\u00edmky obrazovky str\u00e1nky Finan\u010dnej spr\u00e1vy s dan\u00fdm \u00fa\u010dtom. Po\u010das da\u0148ovej kontroly bude odberate\u013e potrebova\u0165 preuk\u00e1za\u0165, \u017ee uhradil platbu na spr\u00e1vny \u00fa\u010det,\u201c<\/em> odpor\u00fa\u010da \u013dubom\u00edra Murga\u0161ov\u00e1. Finan\u010dn\u00e1 spr\u00e1va nebude zverej\u0148ova\u0165 historick\u00e9 bankov\u00e9 \u00fa\u010dty, iba aktualizovan\u00fd zoznam.<\/p>\n

Ako hodnot\u00ed t\u00fato zmenu \u013d. Murga\u0161ov\u00e1:<\/h3>\n

Ministerstvo financi\u00ed SR v d\u00f4vodovej spr\u00e1ve predpoklad\u00e1 zn\u00ed\u017eenie DPH medzery a zlep\u0161enie v\u00fdberu DPH zaveden\u00edm novej povinnosti pre platite\u013eov. Navrhovan\u00e1 zmena bude ma\u0165 v\u00fdznamn\u00fd dopad na v\u0161etk\u00fdch platite\u013eov a najm\u00e4 pren\u00e1\u0161a \u010das\u0165 zodpovednosti za neodvedenie DPH na odberate\u013eov. Odberatelia si bud\u00fa povinn\u00ed kontrolova\u0165 spr\u00e1vnos\u0165 a aktu\u00e1lnos\u0165 bankov\u00e9ho \u00fa\u010dtu dod\u00e1vate\u013ea na str\u00e1nke Finan\u010dnej spr\u00e1vy, a to samostatne za ka\u017ed\u00fa platbu. Pre firmy, ktor\u00e9 maj\u00fa mno\u017estvo dod\u00e1vate\u013eova pravideln\u00fdch platieb bude t\u00e1to zmena predstavova\u0165 dodato\u010dn\u00e9 administrat\u00edvne za\u0165a\u017eenie a riziko ru\u010denia za DPH dod\u00e1vate\u013ea<\/strong>, ak nebud\u00fa vedie\u0165 preuk\u00e1za\u0165, \u017ee platbu uhradili na zverejnen\u00fd \u00fa\u010det. Subjekty bud\u00fa za\u0165a\u017een\u00e9 \u010fal\u0161ou archiv\u00e1ciou \u00fadajov, \u010di v \u010dase platby bol dan\u00fd bankov\u00fd \u00fa\u010det dod\u00e1vate\u013ea zverejnen\u00fd na str\u00e1nke FRSR, ke\u010f\u017ee<\/strong> datab\u00e1za bude aktualizovan\u00e1 iba k aktu\u00e1lnemu d\u00e1tumu a nepo\u010d\u00edta sa s denn\u00fdm arch\u00edvom zoznamu \u00fa\u010dtov. Ak bude treba historicky dok\u00e1za\u0165<\/strong>, \u017ee nejak\u00fd bankov\u00fd \u00fa\u010det bol zverejnen\u00fd na str\u00e1nke FRSR v \u010dase platby, tak\u00e9to d\u00f4kazy si bude musie\u0165 odberate\u013e zaklada\u0165 navy\u0161e<\/strong>.<\/em><\/p>\n

Zmena \u010d.2: Osobit\u00fd sp\u00f4sob \u00fahrady DPH (tzv. split-payment): Kto never\u00ed dod\u00e1vate\u013eovi, m\u00f4\u017ee DPH uhradi\u0165 priamo \u0161t\u00e1tu<\/h2>\n

Novela zav\u00e1dza nov\u00fa mo\u017enos\u0165 \u00fahrady DPH odberate\u013eom da\u0148ov\u00e9mu \u00faradu na \u00fa\u010det dod\u00e1vate\u013ea <\/strong>v pr\u00edpade, ak odberate\u013e vie alebo m\u00e1 podozrenie, \u017ee dod\u00e1vate\u013e DPH neodvedie da\u0148ov\u00e9mu \u00faradu. Dod\u00e1vate\u013eovi tak odberate\u013e uhrad\u00ed iba z\u00e1klad dane bez DPH. V pr\u00edpade takej \u00fahrady, nebude odberate\u013e ru\u010di\u0165 za neuhradenie DPH dod\u00e1vate\u013eom. Av\u0161ak, akon\u00e1hle odberate\u013e uhrad\u00ed DPH povinnos\u0165 da\u0148ov\u00e9mu \u00faradu na \u00fa\u010det dod\u00e1vate\u013ea, nebude mo\u017en\u00e9 tento preplatok odberate\u013eovi vr\u00e1ti\u0165, a to ani v pr\u00edpade, \u017ee aj dod\u00e1vate\u013e uhrad\u00ed svoju da\u0148ov\u00fa povinnos\u0165<\/strong>. Naopak, tieto prostriedky bud\u00fa predstavova\u0165 preplatok dod\u00e1vate\u013ea, ktor\u00fd si dod\u00e1vate\u013e m\u00f4\u017ee vy\u017eiada\u0165 od da\u0148ov\u00e9ho \u00faradu.
\nPre lep\u0161iu predstavu, ako by tento in\u0161tit\u00fat mohol fungova\u0165 v praxi, si pom\u00f4\u017eeme nasleduj\u00facim pr\u00edkladom:
\nDod\u00e1vate\u013e uzavrel s odberate\u013eom zmluvu na dodanie tovaru za 100 000 eur bez DPH. Pri \u00fahrade fakt\u00fary za dodan\u00fd tovar m\u00e1 odberate\u013e podozrenie, \u017ee dod\u00e1vate\u013e neuhrad\u00ed DPH, ke\u010f\u017ee v \u010dase \u00fahrady nebol \u017eiadny bankov\u00fd \u00fa\u010det dod\u00e1vate\u013ea zverejnen\u00fd v zozname Finan\u010dnej spr\u00e1vy. Pod\u013ea vy\u0161\u0161ie uveden\u00e9ho by tak vzniklo odberate\u013eovi riziko ru\u010denia za neodveden\u00fa DPH v sume 20 000 eur. Preto sa odberate\u013e rozhodne, \u017ee dod\u00e1vate\u013eovi uhrad\u00ed z celkovej fakturovanej sumy 100 000 eur a 20 000 eur uhrad\u00ed odberate\u013e da\u0148ov\u00e9mu \u00faradu. Odberate\u013e sa tak zbavil rizika, \u017ee by uhradil odberate\u013eovi 120 000 eur a s\u00fa\u010dasne by mu mal mo\u017enos\u0165 da\u0148ov\u00fd \u00farad vyrubi\u0165 dodato\u010dn\u00fdch 20 000 eur v pr\u00edpade ru\u010denia za DPH. V pr\u00edpade, \u017ee by sumu 20 000 eur zaplatil finan\u010dn\u00e9mu \u00faradu aj dod\u00e1vate\u013e, ten si ju m\u00f4\u017ee \u017eiada\u0165 od finan\u010dn\u00e9ho \u00faradu vr\u00e1ti\u0165 ako preplatok.<\/p>\n

Ako hodnot\u00ed t\u00fato zmenu \u013d. Murga\u0161ov\u00e1:<\/h3>\n

Platenie DPH odberate\u013eom pri v\u00fdznamn\u00fdch platb\u00e1ch za dodania tovarov alebo slu\u017eieb priamo na bankov\u00fd \u00fa\u010det finan\u010dn\u00e9ho \u00faradu u\u017e fungoval v praxi, aj ke\u010f nemal legislat\u00edvnu oporu v z\u00e1kone o DPH. T\u00fdmto sa zjednot\u00ed prax a legislat\u00edva a obmedz\u00ed sa riziko odberate\u013ea pri ru\u010den\u00ed za DPH.<\/em><\/p>\n

Zmena \u010d.3: Index da\u0148ovej spo\u013eahlivosti bud\u00fa ma\u0165 zverejnen\u00fd v\u0161etci da\u0148ovn\u00edci<\/h2>\n

Prira\u010fovanie indexu da\u0148ovej spo\u013eahlivosti na Slovensku funguje od roku 2018, od 1.1.2022 by sa malo prejs\u0165 nieko\u013ek\u00fdmi zmenami. V prvom rade by mal by\u0165 ka\u017ed\u00e9mu da\u0148ovn\u00edkovi (platite\u013eovi dane z pr\u00edjmov)<\/strong> priraden\u00fd index plnenia da\u0148ov\u00fdch povinnost\u00ed, na z\u00e1klade \u010doho mu bud\u00fa prira\u010fovan\u00e9 dodato\u010dn\u00e9 benefity. Da\u0148ovn\u00edci maj\u00fa by\u0165 rozdelen\u00ed do 3 skup\u00edn: vysoko spo\u013eahliv\u00fd, spo\u013eahliv\u00fd a nespo\u013eahliv\u00fd da\u0148ov\u00fd subjekt. Krit\u00e9riami na rozdelenie s\u00faplnenie da\u0148ov\u00fdch povinnost\u00ed (pod\u00e1vanie priznan\u00ed a v\u00fdkazov v lehote), v\u010dasn\u00e9 plnenie oznamovac\u00edch povinnost\u00ed, platenie dan\u00ed, preddavkov a pok\u00fat, v\u00fdsledky z da\u0148ovej kontroly, spr\u00e1vne vypo\u010d\u00edtan\u00e1 v\u00fd\u0161ka dane v da\u0148ovom priznan\u00ed alebo dodato\u010dnom da\u0148ovom priznan\u00ed. Detailnej\u0161iu metodiku pridelenia indexu by malo Finan\u010dn\u00e9 riadite\u013estvo SR zverejni\u0165 na svojej str\u00e1nke.
\nDa\u0148ov\u00fd \u00farad m\u00e1 pod\u013ea novela posiela\u0165 ka\u017ed\u00e9mu da\u0148ovn\u00edkovi ozn\u00e1menie o priradenom indexe da\u0148ovej spo\u013eahlivosti. Na rozdiel od minulosti bude v ozn\u00e1men\u00ed uveden\u00e9 aj od\u00f4vodnenie<\/strong>, pre\u010do bol tak\u00fd index da\u0148ovn\u00edkovi priraden\u00fd. V pr\u00edpade nes\u00fahlasu s priraden\u00fdm indexom bude mo\u017en\u00e9 poda\u0165 n\u00e1mietku do 15 dn\u00ed od doru\u010denia ozn\u00e1menia. N\u00e1mietka mus\u00ed by\u0165 od\u00f4vodnen\u00e1. \u010eal\u0161ou zmenou bude zverej\u0148ovanie pridelen\u00e9ho indexu <\/strong>na str\u00e1nke finan\u010dnej spr\u00e1vy a verejne dostupn\u00e9 pre ka\u017ed\u00e9ho. Prehodnocovanie indexu vykon\u00e1 da\u0148ov\u00fd \u00farad ka\u017ed\u00fd pol rok a v pr\u00edpade zmien, ozn\u00e1mi tento nov\u00fd index da\u0148ovn\u00edkovi. Pre novo registrovan\u00fdch da\u0148ovn\u00edkov bude ozn\u00e1men\u00fd ich prv\u00fd index da\u0148ovej povinnosti a\u017e po dvoch rokoch.<\/p>\n

Ako hodnot\u00ed t\u00fato zmenu \u013d. Murga\u0161ov\u00e1:<\/h3>\n

Oce\u0148ujeme, \u017ee prira\u010fovanie indexu da\u0148ovej spo\u013eahlivosti sa stane transparentnej\u0161ie, a to ur\u010den\u00edm konkr\u00e9tnych rozhoduj\u00facich krit\u00e9ri\u00ed. Da\u0148ovn\u00edci bud\u00fa ma\u0165 dokonca mo\u017enos\u0165 namieta\u0165 priraden\u00fd index. Prijali by sme v\u0161ak, ak by pri plnen\u00ed jednotliv\u00fdch da\u0148ov\u00fdch povinnost\u00ed bolo zoh\u013ead\u0148ovan\u00e1 aj ve\u013ekos\u0165 da\u0148ovn\u00edka a z\u00e1va\u017enos\u0165 \u201eprehre\u0161ku\u201c. Bola by \u0161koda, ak by poctiv\u00fd da\u0148ovn\u00edk pri\u0161iel o benefity a bol ozna\u010den\u00fd n\u00e1lepkou nespo\u013eahliv\u00e9ho, ak pri objeme v\u0161etk\u00fdch povinnost\u00ed opomenul uhradi\u0165 30-eurov\u00fa pokutu na\u010das. Tie\u017e vn\u00edmam, \u017ee zverej\u0148ovanie indexu m\u00f4\u017ee by\u0165 pre niektor\u00fdch motivuj\u00facim prvkom pre zlep\u0161enie plnen\u00ed svojich da\u0148ov\u00fdch povinnost\u00ed, av\u0161ak negat\u00edvny rating m\u00f4\u017ee ovplyvni\u0165 dobr\u00e9 meno spolo\u010dnosti a klientske vz\u0165ahy. Situ\u00e1cia bude o to citlivej\u0161ia, ak bol negat\u00edvny rating priraden\u00fd da\u0148ovn\u00edkovi omylom alebo iba za nev\u00fdznamn\u00e9 poru\u0161enie povinnost\u00ed.<\/em><\/p>\n

Zmena \u010d.4: Vyl\u00fa\u010denie \u0161tatut\u00e1rnych org\u00e1nov na tri roky z dvoch d\u00f4vodov<\/h2>\n

Novela zav\u00e1dza nov\u00fd in\u0161tit\u00fat vyl\u00fa\u010denia \u0161tatut\u00e1rneho org\u00e1nu<\/strong> \u2013 fyzickej osoby \u2013 z org\u00e1nov spolo\u010dnosti<\/strong> alebo organiza\u010dnej zlo\u017eky. T\u00e1to zmena nadv\u00e4zuje aj na zmeny Obchodn\u00e9ho z\u00e1konn\u00edka.
\nVyl\u00fa\u010denie bude mo\u017en\u00e9 z dvoch d\u00f4vodov:<\/p>\n

    \n
  1. Ak \u0161tatut\u00e1rny org\u00e1n (\u010di\u017ee konate\u013e, prokurista, \u010dlen dozorn\u00e9ho org\u00e1nu, ved\u00faci organiza\u010dnej zlo\u017eky a pod.) p\u00f4sobil vo firme v \u010dase, ke\u010f bolo podan\u00e9 DPH priznanie za zda\u0148ovacie obdobie, za ktor\u00e9 bola otvoren\u00e1 da\u0148ov\u00e1 kontrola na DPH, a s\u00fa\u010dasne neumo\u017enil vykonanie tejto da\u0148ovej kontroly<\/li>\n
  2. Ak nebol umo\u017enen\u00fd v\u00fdkon da\u0148ovej kontroly na DPH a \u00fahrnn\u00fd nedoplatok na v\u0161etk\u00fdch daniach je viac ako 5 000 eur dlh\u0161ie ako rok. V tomto pr\u00edpade sa vyl\u00fa\u010denie t\u00fdka aj t\u00fdch fyzick\u00fdch os\u00f4b, ktor\u00e9 neboli vo funkcii v \u010dase podania DPH priznania.<\/li>\n<\/ol>\n

    Da\u0148ov\u00fd \u00farad ako spr\u00e1vca dane vyd\u00e1 rozhodnutie o vyl\u00fa\u010den\u00ed \u0161tatut\u00e1rneho org\u00e1nu-fyzickej osoby z org\u00e1nov firmy, \u010d\u00edm t\u00e1to strat\u00ed mo\u017enos\u0165 p\u00f4sobi\u0165 ako \u0161tatut\u00e1rny org\u00e1n po dobu troch rokov<\/strong> vo firm\u00e1ch na \u00fazem\u00ed Slovenskej republiky odo d\u0148a pr\u00e1voplatnosti rozhodnutia o vyl\u00fa\u010den\u00ed. Vyl\u00fa\u010den\u00e1 fyzick\u00e1 osoba sa bude m\u00f4c\u0165 vo\u010di rozhodnutiu o vyl\u00fa\u010den\u00ed odvola\u0165, av\u0161ak nebude m\u00f4c\u0165 poda\u0165 podnet na presk\u00famanie rozhodnutia mimo odvolacieho konania a n\u00e1vrh na obnovu konania. Rozhodnutie o vyl\u00fa\u010den\u00ed je presk\u00famate\u013en\u00e9 s\u00fadom.<\/p>\n

    Ako hodnot\u00ed t\u00fato zmenu \u013d. Murga\u0161ov\u00e1:<\/h3>\n

    Nov\u00fd in\u0161tit\u00fat by mal pom\u00f4c\u0165 finan\u010dnej spr\u00e1ve v situ\u00e1cii, ak nespolupracuje da\u0148ovn\u00edk a je nekontaktn\u00fd pri DPH kontrol\u00e1ch. Riziko vyl\u00fa\u010denia m\u00f4\u017ee by\u0165 pre t\u00fdchto da\u0148ovn\u00edkov motivuj\u00face a s\u00fa\u010dasne aj eliminuje pr\u00edpady, \u017ee si da\u0148ovn\u00edk zalo\u017e\u00ed nov\u00fa s.r.o. a pokra\u010duje v rovnakom pr\u00edstupe ako doteraz. Finan\u010dn\u00e1 spr\u00e1va takto bude sk\u00f4r vedie\u0165 identifikova\u0165 t\u00fdchto podnikate\u013eov ako doteraz.<\/em><\/p>\n

    Zmena \u010d.5: Zn\u00ed\u017een\u00e1 sadzba DPH pre podporu \u0161t\u00e1tneho b\u00fdvania<\/h2>\n

    Do parlamentu sa dostal aj samostatn\u00fd poslaneck\u00fd n\u00e1vrh Milo\u0161a \u0160vr\u010deka, ktor\u00fdm navrhuje zavies\u0165 5 % zn\u00ed\u017een\u00fa sadzbu DPH jednak na stavby sp\u013a\u0148aj\u00face podmienky \u0161t\u00e1tom podporovan\u00e9ho n\u00e1jomn\u00e9ho b\u00fdvania, ako aj na obnovu a prestavbu tak\u00fdchto stavieb.
    \n\u010ealej sa touto novelou navrhuje obmedzi\u0165 nemo\u017enos\u0165 zdani\u0165 stavbu ur\u010den\u00fa na \u0161t\u00e1tom podporovan\u00e9 n\u00e1jomn\u00e9 b\u00fdvanie po piatich rokoch. <\/strong>V pr\u00edpade vyu\u017e\u00edvania stavby na in\u00fd \u00fa\u010del ako \u0161t\u00e1tom podporovan\u00e9 n\u00e1jomn\u00e9 b\u00fdvanie alebo predaja tejto stavby in\u00fdm osob\u00e1m, sa navrhuje zavedenie korek\u010dn\u00e9ho mechanizmu, aby sa upravil neopr\u00e1vnen\u00fd n\u00e1rok na zn\u00ed\u017een\u00fa sadzbu DPH.
    \nO poslaneckom n\u00e1vrhu by sa v 2. \u010d\u00edtan\u00ed malo rokova\u0165 na najbli\u017e\u0161ej sch\u00f4dzi v okt\u00f3bri 2021.<\/p>\n","protected":false},"excerpt":{"rendered":"

    N\u00e1vrh novely z\u00e1kona o spr\u00e1ve dan\u00ed vr\u00e1tane nepriamej novely z\u00e1kona o DPH zatia\u013e pre\u0161iel v parlamente prv\u00fdm \u010d\u00edtan\u00edm. \u013dubom\u00edra Murga\u0161ov\u00e1, da\u0148ov\u00e1 mana\u017e\u00e9rka poradenskej spolo\u010dnosti Grant … <\/p>\n","protected":false},"author":1,"featured_media":24841,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[23,551],"tags":[105,458,459],"class_list":["post-21660","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-financie","category-podnikam","tag-dane","tag-dph","tag-zakon"],"yoast_head":"\nPripravuj\u00fa sa zmeny v oblasti dan\u00ed: Firmy bud\u00fa oznamova\u0165 \u00fa\u010dty a Kto never\u00ed dod\u00e1vate\u013eovi, m\u00f4\u017ee DPH uhradi\u0165 priamo \u0161t\u00e1tu<\/title>\n<meta name=\"description\" content=\"N\u00e1vrh\u00a0novely z\u00e1kona\u00a0o\u00a0spr\u00e1ve dan\u00ed\u00a0vr\u00e1tane\u00a0nepriamej\u00a0novely\u00a0z\u00e1kona\u00a0o\u00a0DPH\u00a0zatia\u013e pre\u0161iel v\u00a0parlamente\u00a0prv\u00fdm \u010d\u00edtan\u00edm.\u00a0\u013dubom\u00edra Murga\u0161ov\u00e1\u00a0hodnot\u00ed k\u013e\u00fa\u010dov\u00e9 navrhovan\u00e9 zmeny, ktor\u00e9 spom\u00ednan\u00e1 novela prin\u00e1\u0161a.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.vrtulniky.sk\/news\/pripravuju-sa-zmeny-v-oblasti-dani-firmy-budu-oznamovat-ucty-a-kto-neveri-dodavatelovi-moze-dph-uhradit-priamo-statu\/\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pripravuj\u00fa sa zmeny v oblasti dan\u00ed: Firmy bud\u00fa oznamova\u0165 \u00fa\u010dty a Kto never\u00ed dod\u00e1vate\u013eovi, m\u00f4\u017ee DPH uhradi\u0165 priamo \u0161t\u00e1tu\" \/>\n<meta property=\"og:description\" content=\"N\u00e1vrh\u00a0novely z\u00e1kona\u00a0o\u00a0spr\u00e1ve dan\u00ed\u00a0vr\u00e1tane\u00a0nepriamej\u00a0novely\u00a0z\u00e1kona\u00a0o\u00a0DPH\u00a0zatia\u013e pre\u0161iel v\u00a0parlamente\u00a0prv\u00fdm \u010d\u00edtan\u00edm.\u00a0\u013dubom\u00edra Murga\u0161ov\u00e1\u00a0hodnot\u00ed k\u013e\u00fa\u010dov\u00e9 navrhovan\u00e9 zmeny, ktor\u00e9 spom\u00ednan\u00e1 novela prin\u00e1\u0161a.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.vrtulniky.sk\/news\/pripravuju-sa-zmeny-v-oblasti-dani-firmy-budu-oznamovat-ucty-a-kto-neveri-dodavatelovi-moze-dph-uhradit-priamo-statu\/\" \/>\n<meta property=\"og:site_name\" content=\"Podnik\u00e1m, lietam a relaxujem\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/vrtulniky\/\" \/>\n<meta property=\"article:published_time\" content=\"2023-06-02T23:42:36+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-05-13T12:56:52+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.vrtulniky.sk\/news\/wp-content\/uploads\/2022\/08\/fajna-zmrzlina-zmeny-v-daniach.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"806\" \/>\n\t<meta property=\"og:image:height\" content=\"823\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Vrtulniky.sk\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Autor\" \/>\n\t<meta name=\"twitter:data1\" content=\"Vrtulniky.sk\" \/>\n\t<meta name=\"twitter:label2\" content=\"Predpokladan\u00fd \u010das \u010d\u00edtania\" \/>\n\t<meta name=\"twitter:data2\" content=\"7 min\u00fat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/pripravuju-sa-zmeny-v-oblasti-dani-firmy-budu-oznamovat-ucty-a-kto-neveri-dodavatelovi-moze-dph-uhradit-priamo-statu\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/pripravuju-sa-zmeny-v-oblasti-dani-firmy-budu-oznamovat-ucty-a-kto-neveri-dodavatelovi-moze-dph-uhradit-priamo-statu\\\/\"},\"author\":{\"name\":\"Vrtulniky.sk\",\"@id\":\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/#\\\/schema\\\/person\\\/69754abf4658864cf5fb3b5e5600bf0c\"},\"headline\":\"Pripravuj\u00fa sa zmeny v oblasti dan\u00ed: Firmy bud\u00fa oznamova\u0165 \u00fa\u010dty a Kto never\u00ed dod\u00e1vate\u013eovi, m\u00f4\u017ee DPH uhradi\u0165 priamo \u0161t\u00e1tu\",\"datePublished\":\"2023-06-02T23:42:36+00:00\",\"dateModified\":\"2024-05-13T12:56:52+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/pripravuju-sa-zmeny-v-oblasti-dani-firmy-budu-oznamovat-ucty-a-kto-neveri-dodavatelovi-moze-dph-uhradit-priamo-statu\\\/\"},\"wordCount\":1970,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/pripravuju-sa-zmeny-v-oblasti-dani-firmy-budu-oznamovat-ucty-a-kto-neveri-dodavatelovi-moze-dph-uhradit-priamo-statu\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/wp-content\\\/uploads\\\/2022\\\/08\\\/fajna-zmrzlina-zmeny-v-daniach.jpg\",\"keywords\":[\"dane\",\"DPH\",\"z\u00e1kon\"],\"articleSection\":[\"Financie\",\"Podnik\u00e1m\"],\"inLanguage\":\"sk-SK\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/pripravuju-sa-zmeny-v-oblasti-dani-firmy-budu-oznamovat-ucty-a-kto-neveri-dodavatelovi-moze-dph-uhradit-priamo-statu\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/pripravuju-sa-zmeny-v-oblasti-dani-firmy-budu-oznamovat-ucty-a-kto-neveri-dodavatelovi-moze-dph-uhradit-priamo-statu\\\/\",\"url\":\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/pripravuju-sa-zmeny-v-oblasti-dani-firmy-budu-oznamovat-ucty-a-kto-neveri-dodavatelovi-moze-dph-uhradit-priamo-statu\\\/\",\"name\":\"Pripravuj\u00fa sa zmeny v oblasti dan\u00ed: Firmy bud\u00fa oznamova\u0165 \u00fa\u010dty a Kto never\u00ed dod\u00e1vate\u013eovi, m\u00f4\u017ee DPH uhradi\u0165 priamo \u0161t\u00e1tu\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/pripravuju-sa-zmeny-v-oblasti-dani-firmy-budu-oznamovat-ucty-a-kto-neveri-dodavatelovi-moze-dph-uhradit-priamo-statu\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/pripravuju-sa-zmeny-v-oblasti-dani-firmy-budu-oznamovat-ucty-a-kto-neveri-dodavatelovi-moze-dph-uhradit-priamo-statu\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/wp-content\\\/uploads\\\/2022\\\/08\\\/fajna-zmrzlina-zmeny-v-daniach.jpg\",\"datePublished\":\"2023-06-02T23:42:36+00:00\",\"dateModified\":\"2024-05-13T12:56:52+00:00\",\"description\":\"N\u00e1vrh\u00a0novely z\u00e1kona\u00a0o\u00a0spr\u00e1ve dan\u00ed\u00a0vr\u00e1tane\u00a0nepriamej\u00a0novely\u00a0z\u00e1kona\u00a0o\u00a0DPH\u00a0zatia\u013e pre\u0161iel v\u00a0parlamente\u00a0prv\u00fdm \u010d\u00edtan\u00edm.\u00a0\u013dubom\u00edra Murga\u0161ov\u00e1\u00a0hodnot\u00ed k\u013e\u00fa\u010dov\u00e9 navrhovan\u00e9 zmeny, ktor\u00e9 spom\u00ednan\u00e1 novela prin\u00e1\u0161a.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/pripravuju-sa-zmeny-v-oblasti-dani-firmy-budu-oznamovat-ucty-a-kto-neveri-dodavatelovi-moze-dph-uhradit-priamo-statu\\\/#breadcrumb\"},\"inLanguage\":\"sk-SK\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/pripravuju-sa-zmeny-v-oblasti-dani-firmy-budu-oznamovat-ucty-a-kto-neveri-dodavatelovi-moze-dph-uhradit-priamo-statu\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"sk-SK\",\"@id\":\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/pripravuju-sa-zmeny-v-oblasti-dani-firmy-budu-oznamovat-ucty-a-kto-neveri-dodavatelovi-moze-dph-uhradit-priamo-statu\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/wp-content\\\/uploads\\\/2022\\\/08\\\/fajna-zmrzlina-zmeny-v-daniach.jpg\",\"contentUrl\":\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/wp-content\\\/uploads\\\/2022\\\/08\\\/fajna-zmrzlina-zmeny-v-daniach.jpg\",\"width\":806,\"height\":823},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/pripravuju-sa-zmeny-v-oblasti-dani-firmy-budu-oznamovat-ucty-a-kto-neveri-dodavatelovi-moze-dph-uhradit-priamo-statu\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Pripravuj\u00fa sa zmeny v oblasti dan\u00ed: Firmy bud\u00fa oznamova\u0165 \u00fa\u010dty a Kto never\u00ed dod\u00e1vate\u013eovi, m\u00f4\u017ee DPH uhradi\u0165 priamo \u0161t\u00e1tu\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/#website\",\"url\":\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/\",\"name\":\"Podnik\u00e1m, lietam a relaxujem\",\"description\":\"Vrtu\u013en\u00edky.sk\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"sk-SK\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/#organization\",\"name\":\"Podnik\u00e1m, lietam a relaxujem\",\"url\":\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"sk-SK\",\"@id\":\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/wp-content\\\/uploads\\\/2022\\\/08\\\/news-vrtulniky-sk-logo-e1660318023553.png\",\"contentUrl\":\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/wp-content\\\/uploads\\\/2022\\\/08\\\/news-vrtulniky-sk-logo-e1660318023553.png\",\"width\":201,\"height\":200,\"caption\":\"Podnik\u00e1m, lietam a relaxujem\"},\"image\":{\"@id\":\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/vrtulniky\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/#\\\/schema\\\/person\\\/69754abf4658864cf5fb3b5e5600bf0c\",\"name\":\"Vrtulniky.sk\",\"sameAs\":[\"https:\\\/\\\/news.vrtulniky.sk\"],\"url\":\"https:\\\/\\\/www.vrtulniky.sk\\\/news\\\/author\\\/admineuroekonom-sk\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Pripravuj\u00fa sa zmeny v oblasti dan\u00ed: Firmy bud\u00fa oznamova\u0165 \u00fa\u010dty a Kto never\u00ed dod\u00e1vate\u013eovi, m\u00f4\u017ee DPH uhradi\u0165 priamo \u0161t\u00e1tu","description":"N\u00e1vrh\u00a0novely z\u00e1kona\u00a0o\u00a0spr\u00e1ve dan\u00ed\u00a0vr\u00e1tane\u00a0nepriamej\u00a0novely\u00a0z\u00e1kona\u00a0o\u00a0DPH\u00a0zatia\u013e pre\u0161iel v\u00a0parlamente\u00a0prv\u00fdm \u010d\u00edtan\u00edm.\u00a0\u013dubom\u00edra Murga\u0161ov\u00e1\u00a0hodnot\u00ed k\u013e\u00fa\u010dov\u00e9 navrhovan\u00e9 zmeny, ktor\u00e9 spom\u00ednan\u00e1 novela prin\u00e1\u0161a.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.vrtulniky.sk\/news\/pripravuju-sa-zmeny-v-oblasti-dani-firmy-budu-oznamovat-ucty-a-kto-neveri-dodavatelovi-moze-dph-uhradit-priamo-statu\/","og_locale":"sk_SK","og_type":"article","og_title":"Pripravuj\u00fa sa zmeny v oblasti dan\u00ed: Firmy bud\u00fa oznamova\u0165 \u00fa\u010dty a Kto never\u00ed dod\u00e1vate\u013eovi, m\u00f4\u017ee DPH uhradi\u0165 priamo \u0161t\u00e1tu","og_description":"N\u00e1vrh\u00a0novely z\u00e1kona\u00a0o\u00a0spr\u00e1ve dan\u00ed\u00a0vr\u00e1tane\u00a0nepriamej\u00a0novely\u00a0z\u00e1kona\u00a0o\u00a0DPH\u00a0zatia\u013e pre\u0161iel v\u00a0parlamente\u00a0prv\u00fdm \u010d\u00edtan\u00edm.\u00a0\u013dubom\u00edra Murga\u0161ov\u00e1\u00a0hodnot\u00ed k\u013e\u00fa\u010dov\u00e9 navrhovan\u00e9 zmeny, ktor\u00e9 spom\u00ednan\u00e1 novela prin\u00e1\u0161a.","og_url":"https:\/\/www.vrtulniky.sk\/news\/pripravuju-sa-zmeny-v-oblasti-dani-firmy-budu-oznamovat-ucty-a-kto-neveri-dodavatelovi-moze-dph-uhradit-priamo-statu\/","og_site_name":"Podnik\u00e1m, lietam a relaxujem","article_publisher":"https:\/\/www.facebook.com\/vrtulniky\/","article_published_time":"2023-06-02T23:42:36+00:00","article_modified_time":"2024-05-13T12:56:52+00:00","og_image":[{"width":806,"height":823,"url":"https:\/\/www.vrtulniky.sk\/news\/wp-content\/uploads\/2022\/08\/fajna-zmrzlina-zmeny-v-daniach.jpg","type":"image\/jpeg"}],"author":"Vrtulniky.sk","twitter_card":"summary_large_image","twitter_misc":{"Autor":"Vrtulniky.sk","Predpokladan\u00fd \u010das \u010d\u00edtania":"7 min\u00fat"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.vrtulniky.sk\/news\/pripravuju-sa-zmeny-v-oblasti-dani-firmy-budu-oznamovat-ucty-a-kto-neveri-dodavatelovi-moze-dph-uhradit-priamo-statu\/#article","isPartOf":{"@id":"https:\/\/www.vrtulniky.sk\/news\/pripravuju-sa-zmeny-v-oblasti-dani-firmy-budu-oznamovat-ucty-a-kto-neveri-dodavatelovi-moze-dph-uhradit-priamo-statu\/"},"author":{"name":"Vrtulniky.sk","@id":"https:\/\/www.vrtulniky.sk\/news\/#\/schema\/person\/69754abf4658864cf5fb3b5e5600bf0c"},"headline":"Pripravuj\u00fa sa zmeny v oblasti dan\u00ed: Firmy bud\u00fa oznamova\u0165 \u00fa\u010dty a Kto never\u00ed dod\u00e1vate\u013eovi, m\u00f4\u017ee DPH uhradi\u0165 priamo \u0161t\u00e1tu","datePublished":"2023-06-02T23:42:36+00:00","dateModified":"2024-05-13T12:56:52+00:00","mainEntityOfPage":{"@id":"https:\/\/www.vrtulniky.sk\/news\/pripravuju-sa-zmeny-v-oblasti-dani-firmy-budu-oznamovat-ucty-a-kto-neveri-dodavatelovi-moze-dph-uhradit-priamo-statu\/"},"wordCount":1970,"commentCount":0,"publisher":{"@id":"https:\/\/www.vrtulniky.sk\/news\/#organization"},"image":{"@id":"https:\/\/www.vrtulniky.sk\/news\/pripravuju-sa-zmeny-v-oblasti-dani-firmy-budu-oznamovat-ucty-a-kto-neveri-dodavatelovi-moze-dph-uhradit-priamo-statu\/#primaryimage"},"thumbnailUrl":"https:\/\/www.vrtulniky.sk\/news\/wp-content\/uploads\/2022\/08\/fajna-zmrzlina-zmeny-v-daniach.jpg","keywords":["dane","DPH","z\u00e1kon"],"articleSection":["Financie","Podnik\u00e1m"],"inLanguage":"sk-SK","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.vrtulniky.sk\/news\/pripravuju-sa-zmeny-v-oblasti-dani-firmy-budu-oznamovat-ucty-a-kto-neveri-dodavatelovi-moze-dph-uhradit-priamo-statu\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.vrtulniky.sk\/news\/pripravuju-sa-zmeny-v-oblasti-dani-firmy-budu-oznamovat-ucty-a-kto-neveri-dodavatelovi-moze-dph-uhradit-priamo-statu\/","url":"https:\/\/www.vrtulniky.sk\/news\/pripravuju-sa-zmeny-v-oblasti-dani-firmy-budu-oznamovat-ucty-a-kto-neveri-dodavatelovi-moze-dph-uhradit-priamo-statu\/","name":"Pripravuj\u00fa sa zmeny v oblasti dan\u00ed: Firmy bud\u00fa oznamova\u0165 \u00fa\u010dty a Kto never\u00ed dod\u00e1vate\u013eovi, m\u00f4\u017ee DPH uhradi\u0165 priamo \u0161t\u00e1tu","isPartOf":{"@id":"https:\/\/www.vrtulniky.sk\/news\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.vrtulniky.sk\/news\/pripravuju-sa-zmeny-v-oblasti-dani-firmy-budu-oznamovat-ucty-a-kto-neveri-dodavatelovi-moze-dph-uhradit-priamo-statu\/#primaryimage"},"image":{"@id":"https:\/\/www.vrtulniky.sk\/news\/pripravuju-sa-zmeny-v-oblasti-dani-firmy-budu-oznamovat-ucty-a-kto-neveri-dodavatelovi-moze-dph-uhradit-priamo-statu\/#primaryimage"},"thumbnailUrl":"https:\/\/www.vrtulniky.sk\/news\/wp-content\/uploads\/2022\/08\/fajna-zmrzlina-zmeny-v-daniach.jpg","datePublished":"2023-06-02T23:42:36+00:00","dateModified":"2024-05-13T12:56:52+00:00","description":"N\u00e1vrh\u00a0novely z\u00e1kona\u00a0o\u00a0spr\u00e1ve dan\u00ed\u00a0vr\u00e1tane\u00a0nepriamej\u00a0novely\u00a0z\u00e1kona\u00a0o\u00a0DPH\u00a0zatia\u013e pre\u0161iel v\u00a0parlamente\u00a0prv\u00fdm \u010d\u00edtan\u00edm.\u00a0\u013dubom\u00edra Murga\u0161ov\u00e1\u00a0hodnot\u00ed k\u013e\u00fa\u010dov\u00e9 navrhovan\u00e9 zmeny, ktor\u00e9 spom\u00ednan\u00e1 novela prin\u00e1\u0161a.","breadcrumb":{"@id":"https:\/\/www.vrtulniky.sk\/news\/pripravuju-sa-zmeny-v-oblasti-dani-firmy-budu-oznamovat-ucty-a-kto-neveri-dodavatelovi-moze-dph-uhradit-priamo-statu\/#breadcrumb"},"inLanguage":"sk-SK","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.vrtulniky.sk\/news\/pripravuju-sa-zmeny-v-oblasti-dani-firmy-budu-oznamovat-ucty-a-kto-neveri-dodavatelovi-moze-dph-uhradit-priamo-statu\/"]}]},{"@type":"ImageObject","inLanguage":"sk-SK","@id":"https:\/\/www.vrtulniky.sk\/news\/pripravuju-sa-zmeny-v-oblasti-dani-firmy-budu-oznamovat-ucty-a-kto-neveri-dodavatelovi-moze-dph-uhradit-priamo-statu\/#primaryimage","url":"https:\/\/www.vrtulniky.sk\/news\/wp-content\/uploads\/2022\/08\/fajna-zmrzlina-zmeny-v-daniach.jpg","contentUrl":"https:\/\/www.vrtulniky.sk\/news\/wp-content\/uploads\/2022\/08\/fajna-zmrzlina-zmeny-v-daniach.jpg","width":806,"height":823},{"@type":"BreadcrumbList","@id":"https:\/\/www.vrtulniky.sk\/news\/pripravuju-sa-zmeny-v-oblasti-dani-firmy-budu-oznamovat-ucty-a-kto-neveri-dodavatelovi-moze-dph-uhradit-priamo-statu\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.vrtulniky.sk\/news\/"},{"@type":"ListItem","position":2,"name":"Pripravuj\u00fa sa zmeny v oblasti dan\u00ed: Firmy bud\u00fa oznamova\u0165 \u00fa\u010dty a Kto never\u00ed dod\u00e1vate\u013eovi, m\u00f4\u017ee DPH uhradi\u0165 priamo \u0161t\u00e1tu"}]},{"@type":"WebSite","@id":"https:\/\/www.vrtulniky.sk\/news\/#website","url":"https:\/\/www.vrtulniky.sk\/news\/","name":"Podnik\u00e1m, lietam a relaxujem","description":"Vrtu\u013en\u00edky.sk","publisher":{"@id":"https:\/\/www.vrtulniky.sk\/news\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.vrtulniky.sk\/news\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"sk-SK"},{"@type":"Organization","@id":"https:\/\/www.vrtulniky.sk\/news\/#organization","name":"Podnik\u00e1m, lietam a relaxujem","url":"https:\/\/www.vrtulniky.sk\/news\/","logo":{"@type":"ImageObject","inLanguage":"sk-SK","@id":"https:\/\/www.vrtulniky.sk\/news\/#\/schema\/logo\/image\/","url":"https:\/\/www.vrtulniky.sk\/news\/wp-content\/uploads\/2022\/08\/news-vrtulniky-sk-logo-e1660318023553.png","contentUrl":"https:\/\/www.vrtulniky.sk\/news\/wp-content\/uploads\/2022\/08\/news-vrtulniky-sk-logo-e1660318023553.png","width":201,"height":200,"caption":"Podnik\u00e1m, lietam a relaxujem"},"image":{"@id":"https:\/\/www.vrtulniky.sk\/news\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/vrtulniky\/"]},{"@type":"Person","@id":"https:\/\/www.vrtulniky.sk\/news\/#\/schema\/person\/69754abf4658864cf5fb3b5e5600bf0c","name":"Vrtulniky.sk","sameAs":["https:\/\/news.vrtulniky.sk"],"url":"https:\/\/www.vrtulniky.sk\/news\/author\/admineuroekonom-sk\/"}]}},"_links":{"self":[{"href":"https:\/\/www.vrtulniky.sk\/news\/wp-json\/wp\/v2\/posts\/21660","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.vrtulniky.sk\/news\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.vrtulniky.sk\/news\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.vrtulniky.sk\/news\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.vrtulniky.sk\/news\/wp-json\/wp\/v2\/comments?post=21660"}],"version-history":[{"count":0,"href":"https:\/\/www.vrtulniky.sk\/news\/wp-json\/wp\/v2\/posts\/21660\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.vrtulniky.sk\/news\/wp-json\/wp\/v2\/media\/24841"}],"wp:attachment":[{"href":"https:\/\/www.vrtulniky.sk\/news\/wp-json\/wp\/v2\/media?parent=21660"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vrtulniky.sk\/news\/wp-json\/wp\/v2\/categories?post=21660"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vrtulniky.sk\/news\/wp-json\/wp\/v2\/tags?post=21660"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}