{"id":38892,"date":"2024-12-18T08:10:00","date_gmt":"2024-12-18T07:10:00","guid":{"rendered":"https:\/\/plsk.eu\/?p=38892"},"modified":"2025-01-07T08:19:28","modified_gmt":"2025-01-07T07:19:28","slug":"oznam-pre-prijimatelov-a-ziadatelov-zo-slovenska-v-suvislosti-s-novymi-sadzbami-dph","status":"publish","type":"post","link":"https:\/\/plsk.eu\/sk\/oznam-pre-prijimatelov-a-ziadatelov-zo-slovenska-v-suvislosti-s-novymi-sadzbami-dph\/","title":{"rendered":"Oznam pre prij\u00edmate\u013eov a \u017eiadate\u013eov zo Slovenska v s\u00favislosti s nov\u00fdmi sadzbami DPH"},"content":{"rendered":"\n<p>Na z\u00e1klade vl\u00e1dneho n\u00e1vrhu bol d\u0148a 3. okt\u00f3bra 2024 schv\u00e1len\u00fd z\u00e1kon \u010d. 278\/2024 Z. z., ktor\u00fdm sa menia a dop\u013a\u0148aj\u00fa niektor\u00e9 z\u00e1kony v s\u00favislosti s \u010fal\u0161\u00edm zlep\u0161ovan\u00edm stavu verejn\u00fdch financi\u00ed (tzv. konsolida\u010dn\u00fd bal\u00edk). V VII. \u010dasti tohto z\u00e1kona doch\u00e1dza k \u00faprave \u00a7 27 z\u00e1kona \u010d. 222\/2004 Z. z. o dani z pridanej hodnoty v znen\u00ed neskor\u0161\u00edch predpisov, t\u00fdkaj\u00facej sa v\u00fd\u0161ky sadzieb.<\/p>\n\n\n\n<p><strong>Zav\u00e1dza sa nov\u00e1 z\u00e1kladn\u00e1 sadzba DPH vo v\u00fd\u0161ke 23 %.<\/strong><\/p>\n\n\n\n<p>Vy\u0161\u0161ie uveden\u00fd n\u00e1rast bude ma\u0165 vplyv aj na implement\u00e1ciu projektov v&nbsp;r\u00e1mci programu Interreg PL-SK.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Rozdiely vo v\u00fddavkoch sp\u00f4soben\u00e9 vy\u0161\u0161ou sadzbou DPH m\u00f4\u017eu\u00a0<strong>slovensk\u00ed prij\u00edmatelia v\u00a0\u0161tandardn\u00fdch projektoch<\/strong>\u00a0vykry\u0165 z\u00a0\u00faspor v\u00a0projekte, \u010di u\u017e svojich vlastn\u00fdch alebo svojich projektov\u00fdch partnerov.<\/li>\n<\/ul>\n\n\n\n<p>\u017diados\u0165 o&nbsp;vyu\u017eitie \u00faspor na tieto \u00fa\u010dely mus\u00ed by\u0165 riadne od\u00f4vodnen\u00e1 a&nbsp;podan\u00e1 v&nbsp;s\u00falade s&nbsp;platnou Pr\u00edru\u010dkou programu. V zmysle kap. 4.6. zmenu v&nbsp;rozpo\u010dte t\u00fdkaj\u00facu sa vyu\u017eitia vlastn\u00fdch \u00faspor projektov\u00e9ho partnera schva\u013euje hlavn\u00fd partner a v&nbsp;pr\u00edpade vyu\u017eitia \u00faspor in\u00e9ho partnera (presun \u00faspor medzi partnermi) zmenu schva\u013euje spolo\u010dn\u00fd sekretari\u00e1t.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Prij\u00edmatelia mal\u00fdch projektov<\/strong>\u00a0dost\u00e1vaj\u00fa na realiz\u00e1ciu svojich projektov\u00fdch aktiv\u00edt pau\u0161\u00e1lne sumy, z\u00a0toho d\u00f4vodu nie je mo\u017en\u00e9 prist\u00fapi\u0165 k\u00a0zmen\u00e1m a\u00a0\u00faprav\u00e1m rozpo\u010dtov.<\/li>\n<\/ul>\n\n\n\n<p><strong>\u017diadate\u013eom<\/strong>, ktor\u00ed predkladaj\u00fa projekty v&nbsp;r\u00e1mci aktu\u00e1lne otvoren\u00fdch v\u00fdziev, odpor\u00fa\u010dame pri tvorbe rozpo\u010dtu projektu zoh\u013eadni\u0165 nov\u00fa zv\u00fd\u0161en\u00fa sadzbu DPH.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Na z\u00e1klade vl\u00e1dneho n\u00e1vrhu bol d\u0148a 3. okt\u00f3bra 2024 schv\u00e1len\u00fd z\u00e1kon \u010d. 278\/2024 Z. z., ktor\u00fdm sa menia a dop\u013a\u0148aj\u00fa niektor\u00e9 z\u00e1kony v s\u00favislosti s \u010fal\u0161\u00edm zlep\u0161ovan\u00edm stavu verejn\u00fdch financi\u00ed (tzv. konsolida\u010dn\u00fd bal\u00edk). V VII. \u010dasti tohto z\u00e1kona doch\u00e1dza k \u00faprave \u00a7 27 z\u00e1kona \u010d. 222\/2004 Z. z. o dani z pridanej hodnoty v znen\u00ed [&hellip;]<\/p>\n","protected":false},"author":22,"featured_media":38511,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"_themeisle_gutenberg_block_has_review":false,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[1839],"tags":[],"class_list":["post-38892","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bez-kategorii"],"acf":[],"_links":{"self":[{"href":"https:\/\/plsk.eu\/sk\/wp-json\/wp\/v2\/posts\/38892","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/plsk.eu\/sk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/plsk.eu\/sk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/plsk.eu\/sk\/wp-json\/wp\/v2\/users\/22"}],"replies":[{"embeddable":true,"href":"https:\/\/plsk.eu\/sk\/wp-json\/wp\/v2\/comments?post=38892"}],"version-history":[{"count":1,"href":"https:\/\/plsk.eu\/sk\/wp-json\/wp\/v2\/posts\/38892\/revisions"}],"predecessor-version":[{"id":38893,"href":"https:\/\/plsk.eu\/sk\/wp-json\/wp\/v2\/posts\/38892\/revisions\/38893"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/plsk.eu\/sk\/wp-json\/wp\/v2\/media\/38511"}],"wp:attachment":[{"href":"https:\/\/plsk.eu\/sk\/wp-json\/wp\/v2\/media?parent=38892"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/plsk.eu\/sk\/wp-json\/wp\/v2\/categories?post=38892"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/plsk.eu\/sk\/wp-json\/wp\/v2\/tags?post=38892"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}