[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.miras.sk\/zmena-v-uctovnom-zakone-zacne-platit-uz-od-januara-nezabudnite-sa-na-to-pripravit-aby-ste-necelili-zbytocne-pokutam\/#Article","mainEntityOfPage":"https:\/\/www.miras.sk\/zmena-v-uctovnom-zakone-zacne-platit-uz-od-januara-nezabudnite-sa-na-to-pripravit-aby-ste-necelili-zbytocne-pokutam\/","headline":"Zmena v \u00fa\u010dtovnom z\u00e1kone za\u010dne plati\u0165 u\u017e od janu\u00e1ra, nezabudnite sa na to pripravi\u0165 aby ste ne\u010delili zbyto\u010dne pokut\u00e1m","name":"Zmena v \u00fa\u010dtovnom z\u00e1kone za\u010dne plati\u0165 u\u017e od janu\u00e1ra, nezabudnite sa na to pripravi\u0165 aby ste ne\u010delili zbyto\u010dne pokut\u00e1m","description":"Predned\u00e1vnom sa znova aktualizovala legislat\u00edva v oblasti \u00fa\u010dtovn\u00edctva. To \u010do sa m\u00f4\u017ee na prv\u00fd poh\u013ead zda\u0165 ako skvel\u00e1 spr\u00e1va, no m\u00f4\u017ee v kone\u010dnom d\u00f4sledku narobi\u0165 niektor\u00fdm podnikate\u013eom nemal\u00e9 probl\u00e9my. Najme preto, lebo zmena v z\u00e1kone za\u010dne plati\u0165 u\u017e od janu\u00e1ra 2020. \u00a0 K\u00fdm po starom bola platn\u00e1 povinnos\u0165 pre takzvan\u00e9 ve\u013ekostn\u00e9 krit\u00e9rium nastaven\u00e1 trocha ina\u010d, […]","datePublished":"2019-11-12","dateModified":"2023-04-27","author":{"@type":"Person","@id":"https:\/\/www.miras.sk\/author\/#Person","name":"","url":"https:\/\/www.miras.sk\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/f5ad5dcd5c02ecc0fdaf1fe4b2e9a39ad5c5cc2b614885090f6f77b1ccabb3a9?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/f5ad5dcd5c02ecc0fdaf1fe4b2e9a39ad5c5cc2b614885090f6f77b1ccabb3a9?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"miras.sk","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.miras.sk\/wp-content\/uploads\/img_a308437_w16717_t1574780766.jpg","url":"https:\/\/www.miras.sk\/wp-content\/uploads\/img_a308437_w16717_t1574780766.jpg","height":0,"width":0},"url":"https:\/\/www.miras.sk\/zmena-v-uctovnom-zakone-zacne-platit-uz-od-januara-nezabudnite-sa-na-to-pripravit-aby-ste-necelili-zbytocne-pokutam\/","about":["Ekonomika"],"wordCount":433,"articleBody":"Predned\u00e1vnom sa znova aktualizovala legislat\u00edva v oblasti \u00fa\u010dtovn\u00edctva. To \u010do sa m\u00f4\u017ee na prv\u00fd poh\u013ead zda\u0165 ako skvel\u00e1 spr\u00e1va, no m\u00f4\u017ee v kone\u010dnom d\u00f4sledku narobi\u0165 niektor\u00fdm podnikate\u013eom nemal\u00e9 probl\u00e9my. Najme preto, lebo zmena v z\u00e1kone za\u010dne plati\u0165 u\u017e od janu\u00e1ra 2020.\u00a0K\u00fdm po starom bola platn\u00e1 povinnos\u0165 pre takzvan\u00e9 ve\u013ekostn\u00e9 krit\u00e9rium nastaven\u00e1 trocha ina\u010d, dnes u\u017e to neplat\u00ed. \u010co prakticky znamen\u00e1 \u017ee firma mala povinnos\u0165 ma\u0165 vytvoren\u00e9 z\u00e1kladn\u00e9 imanie. A v pr\u00edpade \u017ee sa jednalo o po\u013enohospod\u00e1rske dru\u017estvo tak platila povinnos\u0165 na povinn\u00fd audit. A to v\u0161etko v pr\u00edpade \u017ee boli splnen\u00e9 aspo\u0148 dve z troch uveden\u00fdch podmienok.\u00a0\u00a0Ve\u013ekos\u0165\u00a0 majetku celkovo, (brutto) bola v\u00e4\u010d\u0161ia ako suma o v\u00fd\u0161ke jeden mili\u00f3n e\u00far.\u00a0\u010cist\u00fd obratsa pohyboval nad dva mili\u00f3ny e\u00far.Po\u010det zamestnancov v jednom \u00fa\u010dtovnom obdob\u00ed presiahol po\u010det 30 os\u00f4b.\u00a0Zmena sa v na\u0161om pr\u00edpade dotkne prv\u00fdch dvoch krit\u00e9ri\u00ed. Prakticky to pre podnikate\u013eov a firmy znamen\u00e1 \u017ee sa dan\u00e9 sumy zdvojn\u00e1sobia. V prvom pr\u00edpade sa tak bude jedna\u0165 o dva mili\u00f3ny e\u00far a nie iba jeden. A taktie\u017e z toho teda vypl\u00fdva \u017ee v druhom pr\u00edpade sa tu teda bav\u00edme o sume \u0161tyroch mili\u00f3noch. Posledn\u00e9 krit\u00e9rium oh\u013eadom po\u010dtu zamestnancov za dan\u00e9 \u00fa\u010dtovn\u00e9 obdobie sa na teraz nemen\u00ed a ost\u00e1va tak ako tomu bolo doteraz. Tu treba doda\u0165 \u017ee tentokr\u00e1t sa nejedn\u00e1 o \u017eiaden v\u00fdmysel na\u0161ej vl\u00e1dy a nebudeme zase v nie\u010dom \u201esmutne\u201c v\u00fdnimo\u010dn\u00fd. Preto\u017ee sa touto \u00fapravou st\u00e1le dr\u017e\u00edme v priemernej hranici s porovnan\u00edm s ostatn\u00fdmi krajinami Eur\u00f3pskej \u00fanie.\u00a0Zauj\u00edmalo, ba a\u017e paradoxne preto vyznieva n\u00e1mietka Slovenskej komory aud\u00edtorov ktor\u00fd boli proti takejto \u00faprave parametrov z\u00e1kona. Firmy toti\u017e nemali povinnos\u0165 tak\u00fdto audit povinnos\u0165 vykon\u00e1va\u0165 zo z\u00e1kona. A \u010dastokr\u00e1t sa st\u00e1valo \u017ee bol vykonan\u00fd na ich vlastn\u00fa \u017eiados\u0165. Respekt\u00edve o to po\u017eiadala matersk\u00e1 spolo\u010dnos\u0165 a tak vykonan\u00fd by\u0165 musel. T\u00e1to zmena zi\u0161la ako odpove\u010f podnikate\u013eom ktor\u00fd si ju vy\u017eiadali preto\u017ee sa domnievaj\u00fa \u017ee tak dok\u00e1\u017eu u\u0161etri\u0165 nemal\u00e9 finan\u010dn\u00e9 prostriedky. Na \u010do sa v ako sme u\u017e spomenuli ozvala Slovensk\u00e1 komora aud\u00edtorov, t\u00e1 m\u00e1 toti\u017e in\u00fd n\u00e1zor na cel\u00fa situ\u00e1ciu. Preto\u017ee ako tvrdia, zmenou sa iba zv\u00fd\u0161i po\u010det firiem. Ale to uk\u00e1\u017ee a\u017e \u010das.                                                                                                                                                                                                                                                                                                                                                                                        4.2\/5 - (12 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Zmena v \u00fa\u010dtovnom z\u00e1kone za\u010dne plati\u0165 u\u017e od janu\u00e1ra, nezabudnite sa na to pripravi\u0165 aby ste ne\u010delili zbyto\u010dne pokut\u00e1m","item":"https:\/\/www.miras.sk\/zmena-v-uctovnom-zakone-zacne-platit-uz-od-januara-nezabudnite-sa-na-to-pripravit-aby-ste-necelili-zbytocne-pokutam\/#breadcrumbitem"}]}]