Nov\u00e9 pravidl\u00e1 platenia dane z pridanej hodnoty (DPH) pri cezhrani\u010dnom elektronickom obchode, ktor\u00e9 s\u00fa platn\u00e9 od 1. j\u00fala 2021,\u00a0 s\u00fa zameran\u00e9 na boj proti da\u0148ov\u00fdm podvodom, zjednodu\u0161enie online obchodu medzi \u010dlensk\u00fdmi \u0161t\u00e1tmi E\u00da a posilnenie spravodlivosti medzi eur\u00f3pskymi a mimoeur\u00f3pskymi predajcami.<\/p>\n
Ak ste si ako spotrebite\u013e do 30. j\u00fana 2021 objednali z\u00a0tretej krajiny tovar v cene do 22 EUR, vyhli ste sa plateniu dane z pridanej hodnoty \u00a0(DPH). \u00a0DPH sa po novom plat\u00ed od prv\u00e9ho eura za ak\u00fdko\u013evek n\u00e1kup na internete z\u00a0e-shopu prev\u00e1dzkovan\u00e9ho mimo Eur\u00f3pskej \u00fanie. V\u00fdnimka pre n\u00e1kupy, ktor\u00fdch hodnota nepresahovala sumu 22 EUR je zru\u0161en\u00e1.\u00a0 Znamen\u00e1 to, \u017ee ka\u017ed\u00fd online n\u00e1kup z tret\u00edch\u00a0kraj\u00edn podlieha DPH a\u00a0v\u00a0niektor\u00fdch pr\u00edpadoch aj coln\u00e9mu poplatku. Tieto n\u00e1klady zv\u00e4\u010d\u0161a plat\u00edme pri dodan\u00ed tovaru priamo kuri\u00e9rovi, ktor\u00fd vykon\u00e1va administrat\u00edvne \u00fakony spojen\u00e9 s\u00a0t\u00fdmto procesom za poplatok.<\/p>\n
Ak je predajca so s\u00eddlom mimo kraj\u00edn E\u00da zapojen\u00fd do sch\u00e9my IOSS (Import One Stop Shop \u2013 osobitn\u00e1 \u00faprava predaja na dia\u013eku) da\u0148 zaplat\u00edte priamo pri online platbe, bez toho, aby bol v\u00e1\u0161 tovar zadr\u017ean\u00fd coln\u00fdm \u00faradom. Pred\u00e1vaj\u00faci maj\u00fa pridelen\u00e9 osobitn\u00e9 \u010d\u00edslo IOSS, ktor\u00e9 v\u00e1m alebo prepravcovi tovaru pred\u00e1vaj\u00faci alebo sprostredkovate\u013e predaja poskytne. IOSS \u010d\u00edslo sa za\u010d\u00edna p\u00edsmenami IM a niektor\u00e9 platformy ho uv\u00e1dzaj\u00fa napr\u00edklad na fakt\u00fare. \u010c\u00edslo je potrebn\u00e9 uvies\u0165 v colnom vyhl\u00e1sen\u00ed. Ak zaplat\u00edte DPH t\u00fdmto sp\u00f4sobom a IOSS \u010d\u00edslo bude uveden\u00e9 v colnom vyhl\u00e1sen\u00ed, nebudete u\u017e pri re\u00e1lnom dovoze plati\u0165 \u017eiadny coln\u00fd poplatok.<\/p>\n
Ak predajca alebo sprostredkovate\u013e predaja na dia\u013eku nie je registrovan\u00fd v niektorom \u010dlenskom \u0161t\u00e1te, DPH zaplat\u00edte priamo coln\u00fdm org\u00e1nom v krajine skon\u010denia prepravy, a to bu\u010f pri pod\u00e1van\u00ed coln\u00e9ho vyhl\u00e1senia alebo zaplaten\u00edm prepravcovi tovaru, ktor\u00fd bude ma\u0165 na to vydan\u00e9 povolenie od coln\u00fdch org\u00e1nov.<\/p>\n
Clo sa vyrub\u00ed a\u017e pri z\u00e1sielke, ktorej hodnota presiahne 150 eur. Pri objedn\u00e1vkach do 150 EUR clo neplat\u00edte. Objedn\u00e1vka do 150 EUR znamen\u00e1, \u017ee ide o cenu bez DPH,\u00a0 n\u00e1kladov na prepravu a\u00a0poistenie, ak s\u00fa uveden\u00e9 ako osobitn\u00e9 polo\u017eky na doklade o\u00a0k\u00fape.<\/p>\n
V\u00a0pr\u00edpade z\u00e1sielok s\u00a0hodnotou presahuj\u00facou 150 EUR si pozorne pre\u010d\u00edtajte obchodn\u00e9 podmienky na str\u00e1nke pred\u00e1vaj\u00faceho, kde by mal pred\u00e1vaj\u00faci uv\u00e1dza\u0165, \u010di s\u00fa da\u0148 alebo coln\u00fd poplatok zapo\u010d\u00edtan\u00e9 v\u00a0cene produktu, alebo ich bude spotrebite\u013e plati\u0165 pri preberan\u00ed tovaru.<\/p>\n
Objedn\u00e1vka v\u00e1m m\u00f4\u017ee by\u0165 doru\u010dovan\u00e1 z\u00a03. krajiny aj v\u00a0pr\u00edpade, ak ste si ju zak\u00fapili zo slovensk\u00e9ho
\ne-shopu, ktor\u00fd funguje na princ\u00edpe dropshipingu. V\u00a0pr\u00edpade, \u017ee dod\u00e1vate\u013e s\u00eddli v tretej krajine aj tu plat\u00ed pre internetov\u00fd obchod povinnos\u0165 poskytn\u00fa\u0165 presn\u00e9 inform\u00e1cie o\u00a0kone\u010dnej cene objedn\u00e1vky. T\u00e1 mus\u00ed zah\u0155\u0148a\u0165 aj pr\u00edpadn\u00e9 poplatky s\u00favisiace s clom a\u00a0DPH. V praxi sa to nedeje a spotrebitelia s\u00fa pri doru\u010den\u00ed z\u00e1sielky nepr\u00edjemne prekvapen\u00ed coln\u00fdmi n\u00e1kladmi.<\/p>\n
Ak ste pred odoslan\u00edm objedn\u00e1vky nedostali inform\u00e1ciu, \u017ee z\u00e1sielku mus\u00edte precli\u0165 resp. uhradi\u0165 DPH, bal\u00edk m\u00f4\u017eete odmietnu\u0165 a vznik\u00e1 v\u00e1m aj n\u00e1rok na vr\u00e1tenie k\u00fapnej ceny. Za vr\u00e1tenie z\u00e1sielky a pe\u0148az\u00ed je zodpovedn\u00fd e-shop, cez ktor\u00fd ste si tovar objednali.<\/p>\n
Sk\u00f4r, ne\u017e sa rozhodnete pre n\u00e1kup cez internet, sk\u00faste si vyh\u013eada\u0165 n\u00e1zov internetov\u00e9ho obchodu spolu so slovom \u201erecenzia“ alebo \u201ediskusia“. Na internetov\u00fdch diskusn\u00fdch f\u00f3rach si m\u00f4\u017eete pre\u010d\u00edta\u0165 n\u00e1zory viacer\u00fdch z\u00e1kazn\u00edkov a takto zisti\u0165, \u010di boli s dan\u00fdm e-shopom naozaj spokojn\u00ed.<\/p>\n
Ak uva\u017eujete o objednan\u00ed tovaru zo slovensk\u00e9ho internetov\u00e9ho obchodu, pravdepodobne o\u010dak\u00e1vate r\u00fdchle dodanie. \u00a0Term\u00edn dodania tovaru je popri inform\u00e1cii o\u00a0cene a\u00a0parametroch v\u00fdrobku jeden z\u00a0najpodstatnej\u0161\u00edch \u00fadajov, ktor\u00fd z\u00e1sadne ovplyv\u0148uje n\u00e1kupn\u00e9 rozhodnutie spotrebite\u013eov. Preto\u017ee e-shopy vyu\u017e\u00edvaj\u00face obchodn\u00fd model dropshippingu nemaj\u00fa kontrolu nad dodac\u00edmi lehotami, na svojich str\u00e1nkach uv\u00e1dzaj\u00fa zv\u00e4\u010d\u0161a dodanie v rozmedz\u00ed 10-40 pracovn\u00fdch dn\u00ed, \u010do \u010dastokr\u00e1t navy\u0161e nezodpoved\u00e1 realite.<\/p>\n
Ka\u017ed\u00fd internetov\u00fd obchod by mal ma\u0165 na svojej str\u00e1nke uveden\u00e9 kontaktn\u00e9 \u00fadaje, a to n\u00e1zov a s\u00eddlo firmy. Pokia\u013e tieto \u00fadaje ch\u00fdbaj\u00fa, je to dos\u0165 v\u00e1\u017eny probl\u00e9m, preto\u017ee v pr\u00edpade reklam\u00e1cie nebudete vedie\u0165, kam a komu m\u00e1te reklamovan\u00fd produkt odosla\u0165.<\/p>\n
Nach\u00e1dza sa adresa na vr\u00e1tenie z\u00e1sielok v\u00a0rodinnom dome alebo v\u00a0panel\u00e1ku alebo centre mesta? V\u00a0t\u00fdchto pr\u00edpadoch je ve\u013ek\u00e1 \u0161anca, \u017ee ide o internetov\u00fa n\u00e1kupn\u00fa gal\u00e9riu. Adresu a\u00a0vzh\u013ead budovy, ktor\u00e1 je ur\u010den\u00e1 pre vr\u00e1tenie z\u00e1sielok si jednoducho viete pozrie\u0165 napr\u00edklad cez online mapov\u00e9 slu\u017eby.<\/p>\n
Internetov\u00e9 n\u00e1kupn\u00e9 gal\u00e9rie nepou\u017e\u00edvaj\u00fa origin\u00e1lne fotky pon\u00fakan\u00fdch tovarov, preto si na z\u00e1klade obr\u00e1zkov k produktu napr\u00edklad cez slu\u017ebu Google Obr\u00e1zky viete vyh\u013eada\u0165 aj in\u00e9 obchody, ktor\u00e9 pon\u00fakaj\u00fa vami vybran\u00fd v\u00fdrobok.<\/p>\n
Ak internetov\u00fd obchod pre\u0161iel prv\u00fdmi dvoma testami, ale nie\u010do sa v\u00e1m predsa len nezd\u00e1, pozorne si pred k\u00fapou pre\u010d\u00edtajte obchodn\u00e9 podmienky. Aj ke\u010f na to ka\u017ed\u00fd nem\u00e1 trpezlivos\u0165, oplat\u00ed sa to.<\/p>","protected":false},"excerpt":{"rendered":"Nov\u00e9 pravidl\u00e1 platenia dane z pridanej hodnoty (DPH) pri cezhrani\u010dnom elektronickom obchode, ktor\u00e9 s\u00fa platn\u00e9 od 1. j\u00fala 2021,\u00a0 s\u00fa …
Zobrazi\u0165 \u010dl\u00e1nok<\/a>","protected":false},"author":2,"featured_media":2464,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0},"categories":[23],"tags":[448,418,212,260,87,88,84,79,75,99,290,284,446,447],"_links":{"self":[{"href":"https:\/\/esc-sr.sk\/wp-json\/wp\/v2\/posts\/2468"}],"collection":[{"href":"https:\/\/esc-sr.sk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/esc-sr.sk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/esc-sr.sk\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/esc-sr.sk\/wp-json\/wp\/v2\/comments?post=2468"}],"version-history":[{"count":6,"href":"https:\/\/esc-sr.sk\/wp-json\/wp\/v2\/posts\/2468\/revisions"}],"predecessor-version":[{"id":2475,"href":"https:\/\/esc-sr.sk\/wp-json\/wp\/v2\/posts\/2468\/revisions\/2475"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/esc-sr.sk\/wp-json\/wp\/v2\/media\/2464"}],"wp:attachment":[{"href":"https:\/\/esc-sr.sk\/wp-json\/wp\/v2\/media?parent=2468"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/esc-sr.sk\/wp-json\/wp\/v2\/categories?post=2468"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/esc-sr.sk\/wp-json\/wp\/v2\/tags?post=2468"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}