{"id":11994,"date":"2026-05-09T20:39:14","date_gmt":"2026-05-09T18:39:14","guid":{"rendered":"https:\/\/leggeimposte.com\/?p=11994"},"modified":"2026-05-12T20:44:09","modified_gmt":"2026-05-12T18:44:09","slug":"socialne-podniky-a-tzv-subdodavky-a-prefakturacie","status":"publish","type":"post","link":"https:\/\/leggeimposte.com\/index.php\/2026\/05\/09\/socialne-podniky-a-tzv-subdodavky-a-prefakturacie\/","title":{"rendered":"Soci\u00e1lne podniky a tzv. \u201esubdod\u00e1vky\u201c a \u201eprefaktur\u00e1cie\u201c"},"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>Naj\u010dastej\u0161ia ot\u00e1zka, s\u00a0ktorou sa stret\u00e1vame a\u00a0ktor\u00e1 rezonuje aj pri posudzovan\u00ed spr\u00e1vcu dane je, \u010di mohol soci\u00e1lny podnik fakturova\u0165 odberate\u013eovi (napr. verejn\u00e9mu obstar\u00e1vate\u013eovi) plnenie so zn\u00ed\u017eenou \u00a05% sadzbou DPH pod\u013ea \u00a7 27 ods. 3. p\u00edsm. c) Z\u00e1kona o DPH, ak tieto pr\u00e1ce, \u010dinnosti a\u00a0v\u00fdkony v\u00a0skuto\u010dnosti vykon\u00e1val\u00a0 in\u00fd dod\u00e1vate\u013e (napr. podnikate\u013e, ktor\u00fd nie je soci\u00e1lnym podnikom).<\/p>\n<p>Zmyslom a\u00a0\u00fa\u010delom pr\u00edslu\u0161n\u00fdch smern\u00edc E\u00da o\u00a0verejnoprospe\u0161n\u00fdch slu\u017eb\u00e1ch z\u00a0poh\u013eadu DPH implementovan\u00fdch do \u00a727 ods. 3, p\u00edsm. c) Z\u00e1kona o\u00a0DPH opieraj\u00face sa o Z\u00e1kon o\u00a0soci\u00e1lnej ekonomike a\u00a0soci\u00e1lnych podnikoch\u00a0 je, \u017ee verejnoprospe\u0161n\u00fd charakter pr\u00e1c a\u00a0\u010dinnost\u00ed je dan\u00fd vtedy, ak s\u00fa vykon\u00e1van\u00e9 priamo soci\u00e1lnym podnikom a\u00a0jeho znev\u00fdhodnen\u00fdmi a\u00a0zranite\u013en\u00fdmi zamestnancami v\u00a0rozsahu zodpovedaj\u00facom fakturovanej sume za ich skuto\u010dn\u00e9 vykonanie uvedenej na fakt\u00fare.<\/p>\n<p><strong>Pr\u00edklad <\/strong>: <em>Soci\u00e1lny podnik dod\u00e1 verejn\u00e9mu obstar\u00e1vate\u013eovi pr\u00e1ce za 1 mil. EUR, pri\u010dom vlastn\u00fdmi zamestnancami vykonal pr\u00e1ce z\u00a0tohto dodania len v\u00a0hodnote 100 tis. EUR a\u00a0zvy\u0161ok vo v\u00fd\u0161ke 900 tis. EUR vykonal ako tzv. subdod\u00e1vku in\u00fd podnikate\u013e, ktor\u00fd nie je soci\u00e1lnym podnikom. <\/em><\/p>\n<p><em>V\u00a0zmysle vy\u0161\u0161ie uveden\u00e9ho soci\u00e1lny podnik m\u00e1 fakturova\u0165 verejn\u00e9mu obstar\u00e1vate\u013eovi 100 tis. EUR s\u00a05% sadzbou DPH, ak sp\u013a\u0148a ostatn\u00e9 z\u00e1konn\u00e9 podmienky a\u00a0zvy\u0161n\u00fdch 900 tis. EUR ako tzv. prefaktur\u00e1ciu s\u00a023% sadzbou DPH. (Ak nejde o\u00a0tovary alebo slu\u017eby, na ktor\u00e9 sa vz\u0165ahuje zn\u00ed\u017een\u00e1 sadzba dane pod\u013ea in\u00fdch ustanoven\u00ed \u00a7 27 Z\u00e1kona o\u00a0DPH). <\/em><\/p>\n<p>Predpoklad\u00e1me, \u017ee takto bud\u00fa postupova\u0165 aj da\u0148ov\u00e9 \u00farady pri da\u0148ov\u00fdch kontrol\u00e1ch. Samozrejme, \u017ee aj tento z\u00e1ver <strong>je prekonate\u013en\u00fd skutkovo a\u00a0najm\u00e4 pr\u00e1vne<\/strong>. Ka\u017ed\u00e9ho potenci\u00e1lneho klienta v\u0161ak v\u017edy posudzujeme z\u00a0viacer\u00fdch h\u013ead\u00edsk.<\/p>\n<p style=\"text-align: left;\">Na\u0161i klienti nemaj\u00fa \u017eiadne probl\u00e9my s\u00a0da\u0148ov\u00fdmi \u00faradmi. A\u00a0\u010do Vy? Ne\u010dakajte, a\u017e V\u00e1s vyzve da\u0148ov\u00fd \u00farad&#8230;..<\/p>\n<p style=\"text-align: left;\">Pre\u010d\u00edtajte si n\u00e1\u0161 \u010dl\u00e1nok na <a href=\"https:\/\/hnonline.sk\/pr-clanky\/96279485-danove-uniky-pri-socialnych-podnikoch\">https:\/\/hnonline.sk\/pr-clanky\/96279485-danove-uniky-pri-socialnych-podnikoch<\/a><\/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\/11994"}],"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=11994"}],"version-history":[{"count":3,"href":"https:\/\/leggeimposte.com\/index.php\/wp-json\/wp\/v2\/posts\/11994\/revisions"}],"predecessor-version":[{"id":11998,"href":"https:\/\/leggeimposte.com\/index.php\/wp-json\/wp\/v2\/posts\/11994\/revisions\/11998"}],"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=11994"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/leggeimposte.com\/index.php\/wp-json\/wp\/v2\/categories?post=11994"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/leggeimposte.com\/index.php\/wp-json\/wp\/v2\/tags?post=11994"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}