{"id":579,"date":"2022-04-22T10:57:09","date_gmt":"2022-04-22T08:57:09","guid":{"rendered":"https:\/\/vecernespravy.sk\/?p=579"},"modified":"2024-03-08T18:40:59","modified_gmt":"2024-03-08T17:40:59","slug":"ako-efektivne-vyuzit-automobil-vo-firemnych-nakladoch","status":"publish","type":"post","link":"https:\/\/vecernespravy.sk\/?p=579","title":{"rendered":"Ako efekt\u00edvne vyu\u017ei\u0165 automobil vo firemn\u00fdch n\u00e1kladoch?"},"content":{"rendered":"\n

Nastal \u010das posun\u00fa\u0165 sa v podnikan\u00ed \u010falej a tie\u017e si to v\u0161etko trochu u\u013eah\u010di\u0165? Nechcete u\u017e jazdi\u0165 hromadnou dopravou, chcete svoju firmu skuto\u010dne reprezentova\u0165? Rozhodli ste sa, \u017ee si zaobstar\u00e1te firemn\u00e9 vozidlo a prem\u00fd\u0161\u013eate, ako ho vyu\u017ei\u0165 vo firemn\u00fdch n\u00e1kladoch? \u010c\u00edtajte \u010falej!<\/p>\n\n\n\n

Obstaranie vozidla je ve\u013ek\u00e1 vec
To rozhodnutie sa asi nerodilo \u013eahko. Financie by sa asi dali pou\u017ei\u0165 aj na in\u00fd rozvoj podnikania, na druh\u00fa stranu, presun firemn\u00fdm vozidlom \u0161etr\u00ed \u010das a dv\u00edha aj prest\u00ed\u017e v o\u010diach druh\u00fdch. Ke\u010f si ale zaobstar\u00e1te ako podnikate\u013e auto, mus\u00edte ho zanies\u0165 do v\u00fdkazov.<\/p>\n\n\n\n

\u010co je firemn\u00e9 auto?
Pod ozna\u010den\u00edm firemn\u00e9 vozidlo sa ukr\u00fdva automobil, ktor\u00fd m\u00e1 da\u0148ovn\u00edk dane z pr\u00edjmu zaraden\u00fd v obchodnom majetku a m\u00e1 tak povinnos\u0165 \u00fa\u010dtova\u0165 n\u00e1klady pri pou\u017eit\u00ed tohto vozidla. Nie je tak divu, \u017ee ke\u010f sa podnikate\u013e pre k\u00fapu auta rozhodne, prem\u00fd\u0161\u013ea, \u010di ho vlo\u017ei\u0165 do majetku spolo\u010dnosti, alebo \u010di nie je lep\u0161ie si auto zaobstara\u0165 na klasick\u00fd finan\u010dn\u00fd l\u00edzing, alebo ten operat\u00edvny.<\/p>\n\n\n\n

Firemn\u00e9 auto v obchodnom majetku podnikate\u013ea<\/p>\n\n\n\n

Ke\u010f auto vlo\u017e\u00edte do obchodn\u00e9ho majetku, m\u00e1te nielen povinnos\u0165 \u00fa\u010dtova\u0165 n\u00e1klady spojen\u00e9 s jeho u\u017e\u00edvan\u00edm, m\u00f4\u017eete ale tie\u017e uplatni\u0165 viac da\u0148ovo uznate\u013en\u00fdch n\u00e1kladov, ako napr\u00edklad n\u00e1klady na \u00fadr\u017ebu, n\u00e1klady na opravu v servise, poistn\u00e9, cestn\u00fa da\u0148, da\u0148ov\u00e9 odpisy.
Tie rozli\u0161ujeme na \u00fa\u010dtovn\u00edkov, ktor\u00e9 vyjadruj\u00fa trval\u00e9 zn\u00ed\u017eenie hodnoty majetku a da\u0148ov\u00e9, ktor\u00e9 oproti t\u00fdm \u00fa\u010dtovn\u00edkom umo\u017e\u0148uj\u00fa postupne zahrn\u00fa\u0165 cenu hmotn\u00e9ho majetku do n\u00e1kladov, ktor\u00e9 zni\u017euj\u00fa z\u00e1klad dane. Odpisova\u0165 je mo\u017en\u00e9 rovnomern\u00fdm alebo zr\u00fdchlen\u00fdm sp\u00f4sobom.<\/p>\n\n\n\n

Nev\u00e1hejte se pod\u00edvat na Opel Grandland<\/a>.<\/p>\n\n\n\n

Medzi da\u0148ovo znate\u013en\u00e9 v\u00fddavky pri vozidle zahrnutom v obchodnom majetku patria:<\/p>\n\n\n\n

Skuto\u010dne vynalo\u017een\u00e9 v\u00fddavky.
V\u00fddavky vo v\u00fd\u0161ke n\u00e1hrady v\u00fddavkov za spotrebovan\u00e9 pohonn\u00e9 hmoty zahrani\u010dn\u00fdch pracovn\u00fdch ciest, pri ktor\u00fdch v\u00fddavky na ne nemo\u017eno preuk\u00e1za\u0165.
Pri elektromobile m\u00f4\u017eete pou\u017ei\u0165 priemern\u00fa cenu elektriny stanoven\u00fa na \u00fa\u010dely poskytovania cestovn\u00fdch n\u00e1hrad pod\u013ea Z\u00e1konn\u00edka pr\u00e1ce.
Alebo pau\u0161\u00e1lny v\u00fddaj na dopravu.
A ako je to s autom nevlo\u017een\u00fdm do obchodn\u00e9ho majetku podnikate\u013ea?<\/p>\n\n\n

\n
\"\"<\/figure>\n<\/div>\n\n\n

Rozhodli ste sa vozidlo, ktor\u00e9 na podnikanie vyu\u017e\u00edvate, nevklada\u0165 do firemn\u00e9ho majetku? Potom v\u00e1s ur\u010dite bude zauj\u00edma\u0165, \u017ee:<\/p>\n\n\n\n

Podnikate\u013e si v s\u00favislosti s pracovnou cestou m\u00f4\u017ee uplatni\u0165 n\u00e1hrady v\u00fddavkov na spotrebovan\u00e9 palivo a z\u00e1kladn\u00fa sadzbu za amortiz\u00e1ciu auta.
Pokia\u013e pou\u017e\u00edvate vozidlo tak, \u017ee dosiahnete ni\u017e\u0161ie da\u0148ovo uznate\u013en\u00e9 v\u00fddavky za spotrebovan\u00e9 pohonn\u00e9 hmoty a amortiz\u00e1ciu vozidla, vyplat\u00ed sa v\u00e1m pau\u0161\u00e1lny v\u00fddaj.
Pr\u00edjem z jeho pr\u00edpadn\u00e9ho predaja je od dane z pr\u00edjmu fyzick\u00fdch os\u00f4b osloboden\u00fd, pokia\u013e doba medzi nadobudnut\u00edm a predajom presiahla jeden rok.
Viete, \u017ee auto sa oplat\u00ed da\u0165 do obchodn\u00e9ho majetku podnikate\u013eovi, ktor\u00fd ich aj nie je platcom DPH, preto\u017ee si v\u010faka tomu m\u00f4\u017ee zv\u00fd\u0161i\u0165 n\u00e1klady? Kto ale uplat\u0148uje pau\u0161\u00e1lne v\u00fddavky a je platcom, ten si mus\u00ed prepo\u010d\u00edta\u0165, \u010di sa mu to oplat\u00ed. Pr\u00e1vnickej osobe sa oplat\u00ed auto v obchodnom majetku v\u017edy.<\/p>\n\n\n\n

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Tip redakcie: Chcete aplik\u00e1ciu na mieru? Nav\u0161t\u00edvte Najr\u00fdchlej\u0161\u00ed v\u00fdvoj webov\u00fdch aplik\u00e1ci\u00ed na mieru<\/a>.<\/p>\n\n\n\n

\n","protected":false},"excerpt":{"rendered":"

Nastal \u010das posun\u00fa\u0165 sa v podnikan\u00ed \u010falej a tie\u017e si to v\u0161etko trochu u\u013eah\u010di\u0165? Nechcete u\u017e jazdi\u0165 hromadnou dopravou, chcete svoju firmu skuto\u010dne reprezentova\u0165? Rozhodli ste sa, \u017ee si zaobstar\u00e1te firemn\u00e9 vozidlo a prem\u00fd\u0161\u013eate, ako ho vyu\u017ei\u0165 vo firemn\u00fdch n\u00e1kladoch? \u010c\u00edtajte \u010falej! Obstaranie vozidla je ve\u013ek\u00e1 vecTo rozhodnutie sa asi nerodilo \u013eahko. Financie by sa […]<\/p>\n","protected":false},"author":2,"featured_media":580,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"tdm_status":"","tdm_grid_status":"","footnotes":""},"categories":[13],"tags":[],"class_list":["post-579","post","type-post","status-publish","format-standard","has-post-thumbnail","category-spravodajstvo"],"amp_enabled":false,"_links":{"self":[{"href":"https:\/\/vecernespravy.sk\/index.php?rest_route=\/wp\/v2\/posts\/579","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vecernespravy.sk\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vecernespravy.sk\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vecernespravy.sk\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/vecernespravy.sk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=579"}],"version-history":[{"count":0,"href":"https:\/\/vecernespravy.sk\/index.php?rest_route=\/wp\/v2\/posts\/579\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vecernespravy.sk\/index.php?rest_route=\/wp\/v2\/media\/580"}],"wp:attachment":[{"href":"https:\/\/vecernespravy.sk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=579"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vecernespravy.sk\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=579"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vecernespravy.sk\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=579"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}