{"id":2701,"date":"2023-05-14T14:30:57","date_gmt":"2023-05-14T12:30:57","guid":{"rendered":"https:\/\/demo.tirservicesrl.it\/uplatnovanie-dph-v-medzinarodnej-doprave\/"},"modified":"2022-12-10T14:30:57","modified_gmt":"2022-12-10T14:30:57","slug":"uplatnovanie-dph-v-medzinarodnej-doprave","status":"publish","type":"post","link":"https:\/\/www.tirservicesrl.it\/sk\/uplatnovanie-dph-v-medzinarodnej-doprave\/","title":{"rendered":"UPLAT\u0147OVANIE DPH V MEDZIN\u00c1RODNEJ DOPRAVE"},"content":{"rendered":"
Vysvetlenia agent\u00fary Inland Revenue Agency<\/div>\n
\n

Obe\u017en\u00edkom \u010d. 5\/E\/2022, da\u0148ov\u00fd \u00farad poskytol vysvetlenie t\u00fdkaj\u00face sa medzin\u00e1rodn\u00fdch dopravn\u00fdch slu\u017eieb vykon\u00e1van\u00fdch subdod\u00e1vate\u013emi a d\u00e1tumu za\u010diatku uplat\u0148ovania nov\u00fdch ustanoven\u00ed.<\/p>\n

Najm\u00e4 nezdanite\u013enos\u0165 sa obmedzuje na \u00fazemne relevantn\u00e9 transakcie v Taliansku<\/strong> a nevz\u0165ahuje sa na vz\u0165ahy medzi dopravcami, zmluvn\u00fdmi dopravcami a subdod\u00e1vate\u013emi.<\/p>\n

Objasnenia uveden\u00e9 v obe\u017en\u00edku \u010d. 5\/E\/2022<\/u><\/strong><\/p>\n

Obe\u017en\u00edk Da\u0148ovej agent\u00fary z 25. febru\u00e1ra 2022, \u010d. 5\/E v tejto s\u00favislosti pripom\u00edna, \u017ee, od dopravn\u00e9 slu\u017eby<\/strong> spadaj\u00fa do p\u00f4sobnosti \u010dl\u00e1nku 7-ter ods. 1 p\u00edsm. a) toho ist\u00e9ho prezidentsk\u00e9ho dekr\u00e9tu \u010d. 633 (v\u0161eobecn\u00e9 slu\u017eby<\/strong>)<\/u>\u010cl\u00e1nok 9 sa vz\u0165ahuje naslu\u017eby poskytovan\u00e9 z\u00e1kazn\u00edkom, ktor\u00ed s\u00fa zdanite\u013en\u00fdmi osobami usaden\u00fdmi na \u00fazem\u00ed \u0161t\u00e1tu<\/strong>, ako \u00fazemne relevantn\u00e9 slu\u017eby v Taliansku<\/u>.<\/p>\n

Z toho vypl\u00fdva, \u017ee pre dopravcu sa v pr\u00edpadoch uveden\u00fdch v nasleduj\u00facej s\u00fahrnnej tabu\u013eke uplatn\u00ed re\u017eim DPH (nezdanite\u013en\u00e9 pod\u013ea \u010dl\u00e1nku 9 – zdanite\u013en\u00e9 pod\u013ea DPH – nepodliehaj\u00face DPH pod\u013ea \u010dl\u00e1nku 7-ter):<\/p>\n\n\n\n\n\n\n\n\n
Verite\u013e<\/strong><\/td>\nKlient<\/strong><\/td>\nDoprava<\/strong><\/td>\nUplatnite\u013en\u00fd re\u017eim DPH<\/strong><\/td>\n<\/tr>\n
Dopravca IT<\/strong><\/td>\nPrev\u00e1dzkovate\u013e E\u00da<\/td>\nIT<\/p>\n

IT \u2013 E\u00da<\/p>\n

IT \u2013 Mimo E\u00da<\/td>\n

Nepodlieha DPH<\/p>\n

ex \u010cl\u00e1nok 7-ter<\/td>\n<\/tr>\n

Prev\u00e1dzkovate\u013e mimo E\u00da<\/td>\n<\/tr>\n
IT oper\u00e1tor<\/td>\nIT<\/p>\n

IT \u2013 E\u00da<\/td>\n

Zdanite\u013en\u00e1 DPH (*)<\/strong><\/td>\n<\/tr>\n
Prev\u00e1dzkovate\u013e SK V\u00fdvozca, dr\u017eite\u013e tranzitu, dovozca, pr\u00edjemca tovaru, poskytovate\u013e prepravn\u00fdch slu\u017eieb\/celn\u00e9 oper\u00e1cie<\/td>\nIT – Extra-EU<\/p>\n

Extra-EU – SK<\/td>\n

Nepodlieha DPH pod\u013ea \u010dl\u00e1nku 9 prezidentsk\u00e9ho dekr\u00e9tu 633\/72<\/td>\n<\/tr>\n
IT oper\u00e1torodli\u0161n\u00e9 od predch\u00e1dzaj\u00facich<\/u><\/td>\nZdanite\u013en\u00e1 DPH<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

(*)<\/strong> S v\u00fdnimkou neuplat\u0148ovania DPH po vydan\u00ed vyhl\u00e1senia o z\u00e1mere zo strany prev\u00e1dzkovate\u013ea IT, ktor\u00fd sp\u013a\u0148a podmienky obvykl\u00e9ho v\u00fdvozcu.<\/p>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"

Vysvetlenia agent\u00fary Inland Revenue Agency Obe\u017en\u00edkom \u010d. 5\/E\/2022, da\u0148ov\u00fd \u00farad poskytol vysvetlenie t\u00fdkaj\u00face sa medzin\u00e1rodn\u00fdch dopravn\u00fdch slu\u017eieb vykon\u00e1van\u00fdch subdod\u00e1vate\u013emi a d\u00e1tumu za\u010diatku uplat\u0148ovania nov\u00fdch ustanoven\u00ed. Najm\u00e4 nezdanite\u013enos\u0165 sa obmedzuje na \u00fazemne relevantn\u00e9 transakcie v Taliansku a nevz\u0165ahuje sa na vz\u0165ahy medzi dopravcami, zmluvn\u00fdmi dopravcami a subdod\u00e1vate\u013emi. Objasnenia uveden\u00e9 v obe\u017en\u00edku \u010d. 5\/E\/2022 Obe\u017en\u00edk Da\u0148ovej agent\u00fary […]<\/p>\n","protected":false},"author":2,"featured_media":2637,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[69],"tags":[],"class_list":["post-2701","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-medzinarodna-doprava"],"_links":{"self":[{"href":"https:\/\/www.tirservicesrl.it\/sk\/wp-json\/wp\/v2\/posts\/2701","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.tirservicesrl.it\/sk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.tirservicesrl.it\/sk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.tirservicesrl.it\/sk\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.tirservicesrl.it\/sk\/wp-json\/wp\/v2\/comments?post=2701"}],"version-history":[{"count":0,"href":"https:\/\/www.tirservicesrl.it\/sk\/wp-json\/wp\/v2\/posts\/2701\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.tirservicesrl.it\/sk\/wp-json\/wp\/v2\/media\/2637"}],"wp:attachment":[{"href":"https:\/\/www.tirservicesrl.it\/sk\/wp-json\/wp\/v2\/media?parent=2701"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tirservicesrl.it\/sk\/wp-json\/wp\/v2\/categories?post=2701"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tirservicesrl.it\/sk\/wp-json\/wp\/v2\/tags?post=2701"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}