{"id":11770,"date":"2026-04-08T19:15:26","date_gmt":"2026-04-08T17:15:26","guid":{"rendered":"https:\/\/leggeimposte.com\/?p=11770"},"modified":"2026-04-08T19:15:26","modified_gmt":"2026-04-08T17:15:26","slug":"socialny-podnik-a-znizena-sadzba-dph","status":"publish","type":"post","link":"https:\/\/leggeimposte.com\/index.php\/2026\/04\/08\/socialny-podnik-a-znizena-sadzba-dph\/","title":{"rendered":"Soci\u00e1lny podnik a zn\u00ed\u017een\u00e1 sadzba DPH"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"background-color: #ffffff;background-position: center center;background-repeat: no-repeat;border-width: 0px 0px 0px 0px;border-color:#eae9e9;border-style:solid;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start\" style=\"max-width:1310.4px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;padding: 0px 0px 0px 0px;\"><div class=\"fusion-text fusion-text-1\"><p style=\"text-align: left;\">V m\u00e9di\u00e1ch v poslednej dobe rezonuj\u00fa ot\u00e1zky Soci\u00e1lnych podnikov, najm\u00e4 pokia\u013e ide o da\u0148ov\u00e9 \u00faniky a tie\u017e aj ich zv\u00fdhodnenie v procesoch verejn\u00e9ho obstar\u00e1vania v porovnan\u00ed s in\u00fdmi uch\u00e1dza\u010dmi, ktor\u00ed nemaj\u00fa \u0161tat\u00fat Soci\u00e1lneho podniku. D\u00f4vodne preto treba predpoklada\u0165, \u017ee \u0161t\u00e1t vynalo\u017e\u00ed v\u0161etko \u00fasilie na n\u00e1pravu tohto stavu hlavne da\u0148ov\u00fdmi kontrolami a\u00a0pr\u00edpadne legislat\u00edvnymi zmenami.<\/p>\n<p>Problematike Soci\u00e1lneho podniku a zn\u00ed\u017eenej sadzbe DPH sa ako da\u0148ov\u00fd poradca &#8211; pr\u00e1vnick\u00e1 osoba s\u00a0licenciou Slovenskej komory da\u0148ov\u00fdch poradcov venujeme intenz\u00edvne posledn\u00fdch 5 rokov.<\/p>\n<p>Pre na\u0161ich klientov m\u00e1me v\u017edy pripraven\u00fa vysoko odborn\u00fa p\u00edsomn\u00fa argument\u00e1ciu zalo\u017een\u00fa na pr\u00e1ve Eur\u00f3pskej \u00fanie, ktor\u00e1 je nadraden\u00e1 n\u00e1\u0161mu z\u00e1konodarstvu a ktor\u00e1 bola doteraz v\u017edy akceptovan\u00e1 na\u0161imi org\u00e1nmi. Tejto argument\u00e1cii v\u0161ak mus\u00ed aj zodpoveda\u0165 hlavn\u00e1 \u010dinnos\u0165 Soci\u00e1lneho podniku, v\u0161etky jej dokumenty a\u00a0splnenie v\u0161etk\u00fdch jej z\u00e1konn\u00fdch povinnost\u00ed.<\/p>\n<p>Pod\u013ea na\u0161ich sk\u00fasenost\u00ed najv\u00e4\u010d\u0161\u00edm probl\u00e9mom Soci\u00e1lnych podnikov je to, \u017ee spravidla prich\u00e1dzaj\u00fa a\u017e vtedy, ke\u010f maj\u00fa u\u017e re\u00e1lny probl\u00e9m alebo ak za\u010dn\u00fa uplat\u0148ova\u0165 zn\u00ed\u017een\u00fa sadzbu DPH bez toho, aby si vopred spr\u00e1vne nastavili splnenie v\u0161etk\u00fdch z\u00e1konn\u00fdch podmienok pre jej uplatnenie a zabezpe\u010dili si napr. odborn\u00e9 stanovisko. N\u00e1sledne sa p\u00fdtaj\u00fa, \u010di to robia spr\u00e1vne. \u010eal\u0161ou skupinou s\u00fa tak\u00ed, ktor\u00ed maj\u00fa obavu uplat\u0148ova\u0165 zn\u00ed\u017een\u00fa sadzbu DPH. Osobitnou skupinou s\u00fa aj r\u00f4zne problematick\u00e9 slu\u017eby a\u00a0pod.<\/p>\n<p>Na\u0161e odborn\u00e9 stanovisko treba vn\u00edma\u0165 ako pr\u00e1vnu podporu a\u017e pr\u00e1vnu istotu a najm\u00e4 ako invest\u00edciu do podnikania, preto\u017ee podcenenie \u010do i len drobn\u00e9ho detailu, m\u00f4\u017ee ma\u0165 pre Soci\u00e1lny podnik fat\u00e1lne n\u00e1sledky. Pr\u00e1ve t\u00fato skuto\u010dnos\u0165 si \u010dasto podnikatelia neuvedomuj\u00fa.<\/p>\n<p>Na\u0161e odborn\u00e9 stanovisko je aj prevenciou pred sankciami a sved\u010d\u00ed o tom, \u017ee Soci\u00e1lny podnik mal z\u00e1ujem postupova\u0165 v s\u00falade so z\u00e1konom a to \u00faplne eliminuje ak\u00e9ko\u013evek \u00favahy o jeho protipr\u00e1vnom konan\u00ed.<\/p>\n<p>Vieme V\u00e1s samozrejme aj zastupova\u0165 v\u00a0ktorejko\u013evek f\u00e1ze, ak sa na tom dohodneme.<\/p>\n<p>Neposkytujeme odborn\u00fa pomoc len Soci\u00e1lnym podnikom, ale aj Verejn\u00fdm obstar\u00e1vate\u013eom, ktor\u00ed maj\u00fa zdroje zo \u0161t\u00e1tneho rozpo\u010dtu, r\u00f4zne granty a dot\u00e1cie, ak sa verejn\u00e9ho obstar\u00e1vania z\u00fa\u010dast\u0148uje Soci\u00e1lny podnik s r\u00f4znymi napojeniami, \u010do m\u00f4\u017ee u verejn\u00e9ho obstar\u00e1vate\u013ea vyvol\u00e1va\u0165 pochybnosti, ktor\u00e9 m\u00f4\u017ee v\u00a0kone\u010dnom d\u00f4sledku skon\u010di\u0165 zru\u0161en\u00edm s\u00fa\u0165a\u017ee alebo aj vr\u00e1ten\u00edm t\u00fdchto zdrojov.<\/p>\n<p>Cenu za poskytnutie Odborn\u00e9ho stanoviska je na dohode s klientom na z\u00e1klade napr. hodnoty veci alebo jeho obratu, pr\u00edpadne in\u00fdch krit\u00e9ri\u00ed. V\u0161eobecn\u00e9 zmluvn\u00e9 podmienky m\u00e1me zverejnen\u00e9 na na\u0161ej webovej str\u00e1nke www.leggeimposte.com a\u00a0pre v\u00fdkon na\u0161ej \u010dinnosti sme zo z\u00e1kona poisten\u00ed.<\/p>\n<\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-builder-column-0{width:100% !important;margin-top : 20px;margin-bottom : 20px;}.fusion-builder-column-0 > .fusion-column-wrapper {padding-top : 0px !important;padding-right : 0px !important;margin-right : 1.92%;padding-bottom : 0px !important;padding-left : 0px !important;margin-left : 1.92%;}@media only screen and (max-width:1258px) {.fusion-body .fusion-builder-column-0{width:100% !important;order : 0;}.fusion-builder-column-0 > .fusion-column-wrapper {margin-right : 1.92%;margin-left : 1.92%;}}@media only screen and (max-width:639px) {.fusion-body .fusion-builder-column-0{width:100% !important;order : 0;}.fusion-builder-column-0 > .fusion-column-wrapper {margin-right : 1.92%;margin-left : 1.92%;}}<\/style><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-flex-container.fusion-builder-row-1{ padding-top : 0px;margin-top : 0px;padding-right : 0px;padding-bottom : 0px;margin-bottom : 0px;padding-left : 0px;}<\/style><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Curabitur ac leo nunc vestibulum mauris vel ante finibus maximus nec ut leo integer consectetur luctus.<\/p>\n","protected":false},"author":2,"featured_media":11773,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_mbp_gutenberg_autopost":false,"footnotes":""},"categories":[20],"tags":[37,21,29,34,36,32,30,22,31,49,35,50,33],"_links":{"self":[{"href":"https:\/\/leggeimposte.com\/index.php\/wp-json\/wp\/v2\/posts\/11770"}],"collection":[{"href":"https:\/\/leggeimposte.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/leggeimposte.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/leggeimposte.com\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/leggeimposte.com\/index.php\/wp-json\/wp\/v2\/comments?post=11770"}],"version-history":[{"count":4,"href":"https:\/\/leggeimposte.com\/index.php\/wp-json\/wp\/v2\/posts\/11770\/revisions"}],"predecessor-version":[{"id":11776,"href":"https:\/\/leggeimposte.com\/index.php\/wp-json\/wp\/v2\/posts\/11770\/revisions\/11776"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/leggeimposte.com\/index.php\/wp-json\/wp\/v2\/media\/11773"}],"wp:attachment":[{"href":"https:\/\/leggeimposte.com\/index.php\/wp-json\/wp\/v2\/media?parent=11770"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/leggeimposte.com\/index.php\/wp-json\/wp\/v2\/categories?post=11770"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/leggeimposte.com\/index.php\/wp-json\/wp\/v2\/tags?post=11770"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}