{"id":1013,"date":"2018-03-10T19:06:25","date_gmt":"2018-03-10T18:06:25","guid":{"rendered":"https:\/\/firmaren.sk\/clanky\/?p=1013"},"modified":"2023-12-17T17:46:30","modified_gmt":"2023-12-17T16:46:30","slug":"danova-licencia-v-roku-2018-skoncila","status":"publish","type":"post","link":"https:\/\/www.firmaren.sk\/clanky\/danova-licencia-v-roku-2018-skoncila\/","title":{"rendered":"Da\u0148ov\u00e1 licencia v roku 2018 skon\u010dila. V\u00e4\u010d\u0161ina z n\u00e1s ju v\u0161ak e\u0161te tento rok zaplati\u0165 mus\u00ed"},"content":{"rendered":"

Da\u0148ov\u00e1 licencia je zru\u0161en\u00e1<\/h2>\n

Spr\u00e1va o zru\u0161en\u00ed da\u0148ovej licencie<\/a> po\u010dn\u00fac rokom 2018 pote\u0161ila cel\u00e9 podnikate\u013esk\u00e9 prostredie. \u0160t\u00e1tny in\u0161tit\u00fat finan\u010dnej politiky s\u00edce v tomto opatren\u00ed videl „jeden z najlep\u0161\u00edch da\u0148ov\u00fdch n\u00e1strojov“, ktor\u00fd priniesol do \u0161t\u00e1tnej pokladnice pr\u00edjmy navy\u0161e, no analytici ju pova\u017euj\u00fa sk\u00f4r za „\u0161kodliv\u00fd experiment“. V ka\u017edom pr\u00edpade z jej zru\u0161enia sa te\u0161ia najm\u00e4 mal\u00ed podnikatelia.<\/p>\n

Tento rok e\u0161te plat\u00edme<\/h2>\n

\u010cas na absol\u00fatnu rados\u0165 pr\u00edde a\u017e o rok. Tento rok tzv. da\u0148 zo straty e\u0161te mus\u00edme zaplati\u0165. Na\u0161\u0165astie posledn\u00fd kr\u00e1t.<\/p>\n

Povinnos\u0165 zaplati\u0165 licenciu sa e\u0161te tento rok t\u00fdka t\u00fdch firiem, ktor\u00e9 vznikli (boli zap\u00edsan\u00e9 do obchodn\u00e9ho registra) v roku 2016 a sk\u00f4r.<\/strong> Je to tak preto, lebo zru\u0161enie da\u0148ov\u00fdch licenci\u00ed sa prv\u00fd kr\u00e1t vz\u0165ahuje na \u00fa\u010dtovn\u00e9 obdobie 2018, za ktor\u00e9 pod\u00e1vame da\u0148ov\u00e9 priznanie a plat\u00edme dane a\u017e v roku 2019. V pr\u00edpade \u00fa\u010dtovn\u00e9ho obdobia 2017 e\u0161te licencia platila a ke\u010f\u017ee za minul\u00fd rok sa pod\u00e1va da\u0148ov\u00e9 priznanie tento rok v marci, licenciu plat\u00edme.<\/p>\n

Firmy, ktor\u00e9 vznikli v roku 2017 t\u00fato da\u0148 neplatia.<\/strong> Na \u00fa\u010dtovn\u00e9 obdobie, v ktorom firma vznikla (zjednodu\u0161ene povedzme na prv\u00fd rok existencie firmy) sa da\u0148ov\u00e1 licencia nevz\u0165ahuje, a preto tak\u00e9to firmy nemusia do konca marca 2018 licenciu plati\u0165. Mali by t\u00fato povinnos\u0165 a\u017e za \u00fa\u010dtovn\u00e9 obdobie 2018, teda v roku 2019, av\u0161ak ke\u010f\u017ee tento rok sa licencia zru\u0161ila, plati\u0165 u\u017e nebud\u00fa musie\u0165 ani potom.<\/p>\n

Nov\u00e9 firmy, ktor\u00e9 vznikli v roku 2018 a nesk\u00f4r sa u\u017e v\u00f4bec nemusia minim\u00e1lnou da\u0148ou zaobera\u0165.<\/strong><\/p>\n

Pr\u00edklad 1: Esero\u010dku zap\u00edsali do obchodn\u00e9ho registra 1. janu\u00e1ra 2017. Pri podan\u00ed da\u0148ov\u00e9ho priznania za zda\u0148ovacie obdobie od 1. janu\u00e1ra 2017 do 31. decembra 2017 v lehote do 31. marca 2018 licenciu neplat\u00ed.<\/em><\/p>\n

Pr\u00edklad 2<\/em>: Firmu obchodn\u00fd register zap\u00edsal k 31. decembru 2016. Pri podan\u00ed da\u0148ov\u00e9ho priznania za zda\u0148ovacie obdobie roku 2016 (hoci aj jeden de\u0148) v lehote do 31. marca 2017\u00a0 licenciu firma neplatila, preto\u017ee i\u0161lo o „prv\u00fd rok“ existencie firmy. Za zda\u0148ovacie obdobie od 1. janu\u00e1ra 2017 do 31. decembra 2017 v lehote do 31. marca 2018 licenciu v\u0161ak plat\u00ed.<\/em><\/p>\n

Ko\u013eko treba zaplati\u0165<\/h2>\n
    \n
  1. Ak nie ste platite\u013e DPH a mali ste ro\u010dn\u00fd obrat pod 500-tis\u00edc eur, plat\u00edte licenciu vo v\u00fd\u0161ke 480 eur<\/strong>.<\/li>\n
  2. Ak ste platite\u013e DPH a mali ste ro\u010dn\u00fd obrat pod 500-tis\u00edc eur, plat\u00edte licenciu vo v\u00fd\u0161ke 960 eur<\/strong>.<\/li>\n
  3. Ak ste mali ro\u010dn\u00fd obrat nad 500-tis\u00edc eur, bez oh\u013eadu na to, \u010di ste alebo nie ste platite\u013e DPH, plat\u00edte licenciu vo v\u00fd\u0161ke 2880 eur<\/strong>.<\/li>\n<\/ol>\n

    TIP Firm\u00e1rne:<\/strong> Ak si form\u00e1lne odlo\u017e\u00edte podanie da\u0148ov\u00e9ho priznania (najviac o 3 mesiace pri pr\u00edjmoch zo Slovenska), odlo\u017e\u00edte si t\u00fdm aj povinnos\u0165 zaplati\u0165 da\u0148 a da\u0148ov\u00fa licenciu.<\/p>\n

    Kto nemus\u00ed plati\u0165 licenciu<\/h2>\n

    Nie v\u0161etky pr\u00e1vnick\u00e9 osoby musia plati\u0165 da\u0148ov\u00fa licenciu. Okrem obchodn\u00fdch spolo\u010dnost\u00ed, ktor\u00e9 vznikli v roku 2017 a nesk\u00f4r, ako uv\u00e1dzame vy\u0161\u0161ie,\u00a0 z\u00e1kon o dani z pr\u00edjmov vymen\u00fava \u0161pecifick\u00e9 subjekty, ktor\u00e9 licenciu neplatia.<\/a> S\u00fa to napr\u00edklad ob\u010dianske zdru\u017eenia, nad\u00e1cie, spolo\u010denstv\u00e1 vlastn\u00edkov bytov a nebytov\u00fdch priestorov a podobne<\/strong>. A to bez oh\u013eadu na to, \u010di vyv\u00edjaj\u00fa podnikate\u013esk\u00fa \u010dinnos\u0165 alebo nie.<\/p>\n

    Da\u0148ov\u00fa licenciu \u010falej neplatia ani obchodn\u00e9 spolo\u010dnosti, ktor\u00e9 s\u00fa v likvid\u00e1cii<\/strong> a likvid\u00e1cia nebola ukon\u010den\u00e1 ani do 31. 12. 2017. To ist\u00e9 plat\u00ed pre spolo\u010dnosti v konkurze.<\/p>\n

    Ak si esero\u010dka na \u017eivnostenskom \u00farade pozastavila svoje \u017eivnosti (predmety podnikania), s\u00edce nem\u00f4\u017ee \u010falej podnika\u0165, ale na da\u0148ov\u00fa licenciu to vplyv nem\u00e1. V obchodnom registri je tak\u00e1to firma st\u00e1le zap\u00edsan\u00e1 a vystupuje ako podnikate\u013e. Preto sa na \u0148u vz\u0165ahuj\u00fa v\u0161etky da\u0148ov\u00e9 povinnosti (podanie da\u0148ov\u00e9ho priznania, platenie da\u0148ovej licencie a podobne).<\/p>\n

    Zalo\u017eenie SRO je op\u00e4\u0165 atrakt\u00edvne<\/h2>\n

    Zru\u0161enie da\u0148ovej licencie sp\u00f4sobilo, \u017ee u\u017e od roku 2017 je zalo\u017eenie SRO<\/a> op\u00e4\u0165 atrakt\u00edvne<\/strong>. Nov\u00fd podnikatelia sa u\u017e nemusia ob\u00e1va\u0165 dr\u017ea\u0165 firmu a plati\u0165 za \u0148u \u0161t\u00e1tu stovky eur, hoci im \u017eiadny zisk zatia\u013e nepriniesla. Navy\u0161e, zalo\u017ei\u0165 si SRO je st\u00e1le viac jednoduch\u0161ie.<\/a><\/p>\n

    Chcem si zalo\u017ei\u0165 SRO<\/a><\/span><\/p>\n

    O peniaze nepr\u00eddete<\/h2>\n

    Aj ke\u010f da\u0148ov\u00e1 licencia skon\u010dila, o peniaze \u00faplne pr\u00eds\u0165 nemus\u00edte. St\u00e1le je toti\u017e aktu\u00e1lna mo\u017enos\u0165 odpo\u010d\u00edta\u0165 si zaplaten\u00fa licenciu z da\u0148ovej povinnosti v bud\u00facnosti.<\/strong> Konkr\u00e9tne je mo\u017en\u00e9 odpo\u010d\u00edta\u0165 si kladn\u00fd rozdiel medzi da\u0148ovou licenciou a svojou da\u0148ou v troch po sebe nasleduj\u00facich obdobiach po obdobiach, v ktor\u00fdch sa licencia platila.<\/p>\n

    \u010ci\u017ee ak ste napr\u00edklad za kalend\u00e1rne \u00fa\u010dtovn\u00e9 obdobie roku 2015 zaplatili licenciu (do 31. marca 2016) vo v\u00fd\u0161ke 480 eur, pri\u010dom va\u0161a da\u0148ov\u00e1 povinnos\u0165 bola iba 100 eur, kladn\u00fd rozdiel je 380 eur (teda to, \u010do ste zaplatili \u0161t\u00e1tu navy\u0161e v r\u00e1mci licencie) a tento kladn\u00fd rozdiel si m\u00f4\u017eete odpo\u010d\u00edta\u0165 z dane v roku 2016, 2017 alebo 2018. Av\u0161ak pozor, zapo\u010d\u00edta\u0165 sa d\u00e1 t\u00e1to suma v bud\u00facnosti iba zo sumy prevy\u0161uj\u00facej da\u0148ov\u00fa licenciu v roku, v ktorom chcete z\u00e1po\u010det urobi\u0165. Teda t\u00fdch 380 eur je mo\u017en\u00e9 odpo\u010d\u00edta\u0165 iba ak v\u00e1m da\u0148 v takomto bud\u00facom roku vych\u00e1dza viac ako suma da\u0148ovej licencie (480 eur).<\/p>\n

    Napr\u00edklad by v\u00e1m v roku 2017 vy\u0161la povinnos\u0165 zaplati\u0165 da\u0148 600 eur. Mohli by ste si odpo\u010d\u00edta\u0165 380 eur z roku 2015, ale iba zo sumy 120 eur (od dane 600 eur odpo\u010d\u00edtame da\u0148ov\u00fa licenciu 480 eur). Teda z 380 eur by ste si zapo\u010d\u00edtali iba sumu 120 eur a zvy\u0161ok si mohli necha\u0165 na \u010fal\u0161ie roky (maxim\u00e1lne tri roky po roku, v ktorom vznikol kladn\u00fd rozdiel na zapo\u010d\u00edtanie).<\/p>\n

    Toto ist\u00e9 bude plati\u0165 po roku 2018 aj na\u010falej, teda aj po zru\u0161en\u00ed da\u0148ov\u00fdch licenci\u00ed. A\u017e do roku 2020. E\u0161te tri roky po roku 2017 bude pri z\u00e1po\u010dte kladn\u00e9ho rozdielu z predch\u00e1dzaj\u00facich rokoch potrebn\u00e9 kalkulova\u0165 s hypotetickou sumou da\u0148ovej licencie, ako keby st\u00e1le existovala. Licenciu v\u0161ak plati\u0165 nebude potrebn\u00e9.<\/p>\n","protected":false},"excerpt":{"rendered":"

    Da\u0148ov\u00e1 licencia je zru\u0161en\u00e1 Spr\u00e1va o zru\u0161en\u00ed da\u0148ovej licencie po\u010dn\u00fac rokom 2018 pote\u0161ila cel\u00e9 podnikate\u013esk\u00e9 prostredie. \u0160t\u00e1tny in\u0161tit\u00fat finan\u010dnej politiky s\u00edce v tomto opatren\u00ed videl „jeden z najlep\u0161\u00edch da\u0148ov\u00fdch n\u00e1strojov“, ktor\u00fd priniesol do \u0161t\u00e1tnej pokladnice pr\u00edjmy navy\u0161e, no analytici ju pova\u017euj\u00fa sk\u00f4r za „\u0161kodliv\u00fd experiment“. V ka\u017edom pr\u00edpade z jej zru\u0161enia sa te\u0161ia najm\u00e4 mal\u00ed … Continued<\/a><\/p>\n","protected":false},"author":4,"featured_media":1023,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2,12,5],"tags":[],"class_list":["post-1013","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-danova-optimalizacia","category-podnikanie","category-s-r-o"],"acf":[],"yoast_head":"\nDa\u0148ov\u00e1 licencia v roku 2018 skon\u010dila. V\u00e4\u010d\u0161ina z n\u00e1s ju v\u0161ak e\u0161te tento rok zaplati\u0165 mus\u00ed - Firm\u00e1re\u0148.sk<\/title>\n<meta name=\"description\" content=\"Da\u0148ov\u00e1 licencia je od tohto roku zru\u0161en\u00e1. Firmy zalo\u017een\u00e9 v roku 2017, 2018 a nesk\u00f4r, ju u\u017e plati\u0165 nemusia. Firmy zalo\u017een\u00e9 v roku 2016 a sk\u00f4r sa jej e\u0161te tento rok nevyhn\u00fa. 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Pre v\u00e4\u010d\u0161inu firiem to v\u0161ak e\u0161te tento rok pozit\u00edvnu zmenu neprinesie. Re\u00e1lne da\u0148ov\u00fa licenciu nebude plati\u0165 nikto a\u017e bud\u00faci rok (2019), a to pri pod\u00e1van\u00ed da\u0148ov\u00e9ho priznania za rok 2018. 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