{"id":307,"date":"2025-04-24T23:47:00","date_gmt":"2025-04-24T21:47:00","guid":{"rendered":"https:\/\/www.bic.sk\/?p=307"},"modified":"2026-03-24T15:57:23","modified_gmt":"2026-03-24T14:57:23","slug":"novy-system-dph-pre-msp","status":"publish","type":"post","link":"https:\/\/www.bic.sk\/en\/novy-system-dph-pre-msp","title":{"rendered":"Nov\u00fd\u00a0syst\u00e9m DPH pre\u00a0MSP"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><strong>Nov\u00fd&nbsp;syst\u00e9m DPH pre&nbsp;MSP<\/strong>&nbsp;nadobudol \u00fa\u010dinnos\u0165&nbsp;1.&nbsp;janu\u00e1ra 2025. Touto iniciat\u00edvou sa zav\u00e1dza zjednodu\u0161en\u00fd r\u00e1mec DPH pre&nbsp;mal\u00e9 podniky v&nbsp;celej E\u00da, ktor\u00fd pom\u00e1ha zmier\u0148ova\u0165 regula\u010dn\u00e9 za\u0165a\u017eenie a&nbsp;uvo\u013e\u0148uje nov\u00e9 cezhrani\u010dn\u00e9 pr\u00edle\u017eitosti.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Hlavn\u00e9 v\u00fdhody syst\u00e9mu DPH pre&nbsp;MSP:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Oslobodenie opr\u00e1vnen\u00fdch MSP od\u00a0DPH:\u00a0Podniky m\u00f4\u017eu pred\u00e1va\u0165 tovar a\u00a0slu\u017eby bez\u00a0\u00fa\u010dtovania DPH, \u010d\u00edm sa zn\u00ed\u017ei zlo\u017eitos\u0165 prev\u00e1dzky.<\/li>\n\n\n\n<li>Zjednodu\u0161en\u00e1 registr\u00e1cia:\u00a0Jednotn\u00fd postup registr\u00e1cie v\u00a0domovskom \u010dlenskom \u0161t\u00e1te podniku umo\u017e\u0148uje podnikom uplat\u0148ova\u0165 oslobodenie od\u00a0DPH v\u00a0in\u00fdch \u010dlensk\u00fdch \u0161t\u00e1toch.<\/li>\n\n\n\n<li>Zmiernenie povinnost\u00ed t\u00fdkaj\u00facich sa dodr\u017eiavania predpisov:\u00a0MSP m\u00f4\u017eu v\u00a0z\u00e1vislosti od\u00a0\u010dlensk\u00e9ho \u0161t\u00e1tu vyu\u017e\u00edva\u0165 konsolidovan\u00e9 \u0161tvr\u0165ro\u010dn\u00e9 v\u00fdkazn\u00edctvo a\u00a0zjednodu\u0161en\u00e9 fakt\u00fary.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Opr\u00e1vnenos\u0165 a&nbsp;flexibilita:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Syst\u00e9m sa vz\u0165ahuje na&nbsp;mal\u00e9 podniky so&nbsp;s\u00eddlom v&nbsp;E\u00da, ktor\u00fdch celkov\u00fd ro\u010dn\u00fd obrat vo&nbsp;v\u0161etk\u00fdch 27 \u010dlensk\u00fdch \u0161t\u00e1toch nepresahuje&nbsp;100&nbsp;000&nbsp;EUR. Podniky musia sp\u013a\u0148a\u0165 aj vn\u00fatro\u0161t\u00e1tne prahov\u00e9 hodnoty stanoven\u00e9 \u010dlensk\u00fdm \u0161t\u00e1tom (\u010dlensk\u00fdmi \u0161t\u00e1tmi), v&nbsp;ktorom (ktor\u00fdch) maj\u00fa v&nbsp;\u00famysle uplatni\u0165 oslobodenie od&nbsp;DPH.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Podniky z&nbsp;kraj\u00edn mimo E\u00da nie s\u00fa opr\u00e1vnen\u00e9. \u00da\u010das\u0165 v&nbsp;syst\u00e9me je dobrovo\u013en\u00e1, \u010do MSP umo\u017e\u0148uje prisp\u00f4sobi\u0165 ho svojim potreb\u00e1m.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>N\u00e1stroje a&nbsp;podpora pre&nbsp;MSP:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Na&nbsp;podporu podnikov pri&nbsp;prechode na&nbsp;nov\u00fd syst\u00e9m spustila Eur\u00f3pska komisia&nbsp;<a href=\"https:\/\/sme-vat-rules.ec.europa.eu\/index_en\" rel=\"noreferrer noopener\" target=\"_blank\">port\u00e1l DPH pre MSP<\/a>, ktor\u00fd zah\u0155\u0148a tieto zdroje:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Podrobnosti o\u00a0vn\u00fatro\u0161t\u00e1tnych prahov\u00fdch hodnot\u00e1ch a\u00a0ich uplat\u0148ovan\u00ed v\u00a0jednotliv\u00fdch krajin\u00e1ch.<\/li>\n\n\n\n<li>Inform\u00e1cie, ktor\u00e9 podnikom pom\u00f4\u017eu ur\u010di\u0165 ich opr\u00e1vnenos\u0165.<\/li>\n\n\n\n<li>Centralizovan\u00e1 datab\u00e1za na overovanie \u010d\u00edsel s\u00a0pr\u00edponou EX vydan\u00fdch MSP v\u00a0r\u00e1mci syst\u00e9mu.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">V&nbsp;pr\u00edpade ak\u00fdchko\u013evek ot\u00e1zok alebo potreby \u010fal\u0161\u00edch inform\u00e1ci\u00ed&nbsp;sa nev\u00e1hajte obr\u00e1ti\u0165 na&nbsp;<a href=\"mailto:TAXUD-COMMUNICATION@ec.europa.eu\">TAXUD-COMMUNICATION@ec.europa.eu<\/a>.<\/p>","protected":false},"excerpt":{"rendered":"<p>Nov\u00fd&nbsp;syst\u00e9m DPH pre&nbsp;MSP&nbsp;nadobudol \u00fa\u010dinnos\u0165&nbsp;1.&nbsp;janu\u00e1ra 2025. Touto iniciat\u00edvou sa zav\u00e1dza zjednodu\u0161en\u00fd r\u00e1mec DPH pre&nbsp;mal\u00e9 podniky v&nbsp;celej E\u00da, ktor\u00fd pom\u00e1ha zmier\u0148ova\u0165 regula\u010dn\u00e9 za\u0165a\u017eenie a&nbsp;uvo\u013e\u0148uje nov\u00e9 cezhrani\u010dn\u00e9 pr\u00edle\u017eitosti. Hlavn\u00e9 v\u00fdhody syst\u00e9mu DPH pre&nbsp;MSP: [&hellip;]<\/p>","protected":false},"author":1,"featured_media":1075,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7],"tags":[],"class_list":["post-307","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-aktuality"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Nov\u00fd\u00a0syst\u00e9m DPH pre\u00a0MSP - BIC Bratislava<\/title>\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.bic.sk\/en\/novy-system-dph-pre-msp\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nov\u00fd\u00a0syst\u00e9m DPH pre\u00a0MSP - BIC Bratislava\" \/>\n<meta property=\"og:description\" content=\"Nov\u00fd&nbsp;syst\u00e9m DPH pre&nbsp;MSP&nbsp;nadobudol \u00fa\u010dinnos\u0165&nbsp;1.&nbsp;janu\u00e1ra 2025. Touto iniciat\u00edvou sa zav\u00e1dza zjednodu\u0161en\u00fd r\u00e1mec DPH pre&nbsp;mal\u00e9 podniky v&nbsp;celej E\u00da, ktor\u00fd pom\u00e1ha zmier\u0148ova\u0165 regula\u010dn\u00e9 za\u0165a\u017eenie a&nbsp;uvo\u013e\u0148uje nov\u00e9 cezhrani\u010dn\u00e9 pr\u00edle\u017eitosti. 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