{"id":44321,"date":"2026-07-24T07:19:45","date_gmt":"2026-07-24T05:19:45","guid":{"rendered":"https:\/\/www.derivaty.sk\/?p=44321"},"modified":"2026-01-05T14:08:11","modified_gmt":"2026-01-05T13:08:11","slug":"dan-z-pridanej-hodnoty-dph-principy-sadzby-a-odpocitanie","status":"publish","type":"post","link":"https:\/\/www.autoskoly.sk\/news\/dan-z-pridanej-hodnoty-dph-principy-sadzby-a-odpocitanie\/","title":{"rendered":"Da\u0148 z pridanej hodnoty (DPH): Princ\u00edpy, sadzby a odpo\u010d\u00edtanie"},"content":{"rendered":"<h2>\u010co je da\u0148 z pridanej hodnoty (DPH) a pre\u010do existuje<\/h2>\n<p>Da\u0148 z pridanej hodnoty (DPH) je v\u0161eobecn\u00e1 spotrebn\u00e1 da\u0148 uplat\u0148ovan\u00e1 v ka\u017edom \u0161t\u00e1diu dod\u00e1vate\u013esk\u00e9ho re\u0165azca pri dodan\u00ed tovarov a slu\u017eieb. Na rozdiel od dan\u00ed z pr\u00edjmov ju v kone\u010dnom d\u00f4sledku zn\u00e1\u0161a kone\u010dn\u00fd spotrebite\u013e, zatia\u013e \u010do podniky s\u00fa povinn\u00e9 ju vybera\u0165 a odv\u00e1dza\u0165 \u0161t\u00e1tu. Mechanizmus odpo\u010dtu dane na vstupe zabezpe\u010duje, \u017ee podniky platia DPH len zo <em>spr\u00e1vne definovanej pridanej hodnoty<\/em>.<\/p>\n<h2>Z\u00e1kladn\u00e9 pojmy a princ\u00edpy<\/h2>\n<ul>\n<li><strong>Zdanite\u013en\u00e1 osoba:<\/strong> fyzick\u00e1 alebo pr\u00e1vnick\u00e1 osoba vykon\u00e1vaj\u00faca nez\u00e1visle ekonomick\u00fa \u010dinnos\u0165 (aj ak nejde o podnik pod\u013ea in\u00fdch predpisov).<\/li>\n<li><strong>Predmet dane:<\/strong> dodanie tovaru, dodanie slu\u017eby, nadobudnutie tovaru z in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu a dovoz tovaru z tret\u00edch kraj\u00edn.<\/li>\n<li><strong>Miesto plnenia:<\/strong> pravidl\u00e1 ur\u010duj\u00face, v ktorom \u0161t\u00e1te sa plnenie zda\u0148uje (rozhoduj\u00face pre sadzbu, povinnosti a registr\u00e1ciu).<\/li>\n<li><strong>Z\u00e1klad dane:<\/strong> v\u0161etko, \u010do tvor\u00ed protihodnotu, ktor\u00fa dod\u00e1vate\u013e prijal alebo m\u00e1 prija\u0165 (vr\u00e1tane ved\u013eaj\u0161\u00edch n\u00e1kladov, zliav a bonusov pod\u013ea pravidiel).<\/li>\n<li><strong>Da\u0148 na v\u00fdstupe \/ vstupe:<\/strong> DPH vy\u010d\u00edslen\u00e1 na odch\u00e1dzaj\u00facich fakt\u00farach (v\u00fdstup) a DPH na prijat\u00fdch vstupoch (vstup) \u2013 n\u00e1rok na odpo\u010d\u00edtanie zni\u017euje da\u0148ov\u00fa povinnos\u0165.<\/li>\n<\/ul>\n<h2>Registr\u00e1cia a vznik da\u0148ovej povinnosti<\/h2>\n<p>Podnik sa st\u00e1va platite\u013eom DPH po splnen\u00ed z\u00e1konn\u00fdch podmienok (napr. prekro\u010denie obratu, \u0161pecifick\u00e9 typy transakci\u00ed alebo dobrovo\u013en\u00e1 registr\u00e1cia). Vznik da\u0148ovej povinnosti je spravidla pri dodan\u00ed tovaru alebo slu\u017eby, resp. pri prijat\u00ed platby, ak to stanovuje osobitn\u00fd re\u017eim. Pri dovoze vznik\u00e1 povinnos\u0165 pri prepusten\u00ed do pr\u00edslu\u0161n\u00e9ho coln\u00e9ho re\u017eimu.<\/p>\n<h2>Sadzby DPH a kateg\u00f3rie plnen\u00ed<\/h2>\n<ul>\n<li><strong>Z\u00e1kladn\u00e1 sadzba:<\/strong> uplat\u0148uje sa na v\u00e4\u010d\u0161inu tovarov a slu\u017eieb.<\/li>\n<li><strong>Zn\u00ed\u017een\u00e9 sadzby:<\/strong> na vybran\u00e9 komodity (napr. potraviny, knihy, lieky, vybran\u00e9 slu\u017eby) pod\u013ea vn\u00fatro\u0161t\u00e1tnej legislat\u00edvy v s\u00falade s eur\u00f3pskym r\u00e1mcom.<\/li>\n<li><strong>Oslobodenia s n\u00e1rokom na odpo\u010det:<\/strong> napr. intrakomunit\u00e1rne dodanie tovaru do in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu, v\u00fdvoz tovaru \u2013 plnenie je osloboden\u00e9, ale n\u00e1rok na odpo\u010d\u00edtanie vstupov ost\u00e1va.<\/li>\n<li><strong>Oslobodenia bez n\u00e1roku na odpo\u010det:<\/strong> napr. zdravotn\u00edctvo, vzdel\u00e1vanie, finan\u010dn\u00e9 a pois\u0165ovacie slu\u017eby (v presne vymedzenom rozsahu) \u2013 n\u00e1rok na odpo\u010det sa kr\u00e1ti.<\/li>\n<\/ul>\n<h2>Faktur\u00e1cia a n\u00e1le\u017eitosti da\u0148ov\u00e9ho dokladu<\/h2>\n<p>Fakt\u00fara mus\u00ed obsahova\u0165 identifik\u00e1ciu dod\u00e1vate\u013ea a odberate\u013ea, d\u00e1tum dodania, opis plnenia, z\u00e1klad dane, sadzbu a v\u00fd\u0161ku DPH, pr\u00edpadne odkaz na osobitn\u00fd re\u017eim (napr. prenesenie da\u0148ovej povinnosti). Pri elektronickej faktur\u00e1cii je potrebn\u00e9 zabezpe\u010di\u0165 integritu a autentickos\u0165 p\u00f4vodu (napr. kvalifikovan\u00fd podpis, EDI, intern\u00e9 kontroln\u00e9 mechanizmy).<\/p>\n<h2>Odpo\u010d\u00edtanie dane na vstupe<\/h2>\n<p>Platite\u013e m\u00e1 n\u00e1rok odpo\u010d\u00edta\u0165 si DPH z tovarov a slu\u017eieb pou\u017eit\u00fdch na zdanite\u013en\u00e9 plnenia. Ak podnik vykon\u00e1va aj \u010dinnosti osloboden\u00e9 bez n\u00e1roku na odpo\u010det, uplat\u0148uje sa <strong>kr\u00e1tenie odpo\u010dtu<\/strong> (koeficient). Pri investi\u010dnom majetku plat\u00ed <strong>\u00faprava odpo\u010d\u00edtanej dane<\/strong> po\u010das korek\u010dn\u00e9ho obdobia, ak sa zmen\u00ed \u00fa\u010del pou\u017eitia (napr. zmena podielu zdanite\u013en\u00fdch\/nezdanite\u013en\u00fdch \u010dinnost\u00ed).<\/p>\n<h2>Miesto dodania tovaru a slu\u017eby<\/h2>\n<ul>\n<li><strong>Tovar:<\/strong> miesto, kde sa tovar nach\u00e1dza pri dodan\u00ed; pri zaslan\u00ed v r\u00e1mci E\u00da osobitn\u00e9 pravidl\u00e1 pre intrakomunit\u00e1rne dodanie\/nadobudnutie a predaj na dia\u013eku.<\/li>\n<li><strong>Slu\u017eby B2B:<\/strong> vo v\u0161eobecnosti miesto pr\u00edjemcu (s prenesen\u00edm da\u0148ovej povinnosti \u2013 samozdanenie).<\/li>\n<li><strong>Slu\u017eby B2C:<\/strong> spravidla miesto dod\u00e1vate\u013ea, s viacer\u00fdmi v\u00fdnimkami (elektronicky poskytovan\u00e9 slu\u017eby, telekomunika\u010dn\u00e9 a vysielacie slu\u017eby, slu\u017eby spojen\u00e9 s nehnute\u013enos\u0165ou, kult\u00farne a vzdel\u00e1vacie podujatia a i.).<\/li>\n<\/ul>\n<h2>Intrakomunit\u00e1rne obchody a OSS\/IOSS<\/h2>\n<p>Pri dodan\u00ed tovaru do in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu zdanite\u013enej osobe sa uplat\u0148uje re\u017eim oslobodenia v \u0161t\u00e1te odoslania a samozdanenie v \u0161t\u00e1te nadobudnutia. Predaj tovaru na dia\u013eku kone\u010dn\u00fdm spotrebite\u013eom v E\u00da mo\u017eno zjednodu\u0161i\u0165 cez <strong>One Stop Shop (OSS)<\/strong> \u2013 predajca prizn\u00e1va DPH jednotliv\u00fdch kraj\u00edn v jednej registr\u00e1cii. Pri dovoze n\u00edzkej hodnoty z tret\u00edch kraj\u00edn pre B2C transakcie sl\u00fa\u017ei <strong>IOSS<\/strong> (Import OSS).<\/p>\n<h2>Prenesenie da\u0148ovej povinnosti (reverse charge)<\/h2>\n<p>Reverse charge pres\u00fava povinnos\u0165 prizna\u0165 DPH z dod\u00e1vate\u013ea na odberate\u013ea (samozdanenie). Be\u017ene sa uplat\u0148uje pri cezhrani\u010dn\u00fdch B2B slu\u017eb\u00e1ch, pri vybran\u00fdch dom\u00e1cich dodaniach (napr. niektor\u00e9 stavebn\u00e9 pr\u00e1ce, dodanie kovov\u00e9ho odpadu, emisn\u00fdch kv\u00f3t a pod. pod\u013ea vn\u00fatro\u0161t\u00e1tnych pravidiel) a pri dodaniach s n\u00edzkym rizikom \u00faniku DPH do re\u0165azcov.<\/p>\n<h2>Dovoz a v\u00fdvoz tovaru<\/h2>\n<ul>\n<li><strong>Dovoz:<\/strong> DPH sa spravidla vymeriava pri colnom konan\u00ed pod\u013ea colnej hodnoty vr\u00e1tane cla a ved\u013eaj\u0161\u00edch n\u00e1kladov. Existuj\u00fa re\u017eimy odkladu, samovym\u011brenia alebo coln\u00e9 sklady, ktor\u00e9 optimalizuj\u00fa cash-flow.<\/li>\n<li><strong>V\u00fdvoz:<\/strong> Pri v\u00fdvoze mimo E\u00da je plnenie spravidla osloboden\u00e9 s n\u00e1rokom na odpo\u010det, ak je v\u00fdstup riadne preuk\u00e1zan\u00fd coln\u00fdmi dokladmi.<\/li>\n<\/ul>\n<h2>Osobitn\u00e9 \u00fapravy zda\u0148ovania<\/h2>\n<ul>\n<li><strong>Mar\u017eov\u00fd re\u017eim pre pou\u017eit\u00e9 tovary, umeleck\u00e9 diela a zberate\u013esk\u00e9 predmety:<\/strong> DPH sa uplat\u0148uje len zo zisku (mar\u017ee); na fakt\u00fare sa neuv\u00e1dza \u0161tandardn\u00e1 DPH a uv\u00e1dza sa odkaz na osobitn\u00fa \u00fapravu.<\/li>\n<li><strong>Osobitn\u00e1 \u00faprava pre cestovn\u00e9 kancel\u00e1rie (TOMS):<\/strong> zda\u0148uje sa mar\u017ea z bal\u00edkov slu\u017eieb.<\/li>\n<li><strong>Stavebn\u00edctvo a nehnute\u013enosti:<\/strong> \u0161pecifick\u00e9 pravidl\u00e1 pre miesto plnenia a prenesenie da\u0148ovej povinnosti.<\/li>\n<li><strong>Elektronick\u00e9 rozhrania a platformy:<\/strong> za ur\u010dit\u00fdch okolnost\u00ed s\u00fa pova\u017eovan\u00e9 za dod\u00e1vate\u013ea pre \u00fa\u010dely DPH (deemed supplier).<\/li>\n<\/ul>\n<h2>Skupinov\u00e1 registr\u00e1cia a st\u00e1la prev\u00e1dzkare\u0148<\/h2>\n<p><strong>DPH skupina<\/strong> umo\u017e\u0148uje viacer\u00fdm \u00fazko prepojen\u00fdm osob\u00e1m registrova\u0165 sa ako jedin\u00fd platite\u013e (vn\u00fatroskupinov\u00e9 plnenia m\u00f4\u017eu by\u0165 mimo DPH pod\u013ea n\u00e1rodn\u00fdch pravidiel). <strong>St\u00e1la prev\u00e1dzkare\u0148<\/strong> v inom \u0161t\u00e1te m\u00f4\u017ee vyvola\u0165 miestnu registr\u00e1ciu a vplyv na miesto plnenia pri slu\u017eb\u00e1ch.<\/p>\n<h2>Evidence, v\u00fdkazy a kontroln\u00e9 mechanizmy<\/h2>\n<ul>\n<li><strong>Da\u0148ov\u00e9 priznanie k DPH:<\/strong> pravideln\u00e9 obdobia (mesa\u010dn\u00e9\/\u0161tvr\u0165ro\u010dn\u00e9) s vyk\u00e1zan\u00edm dane na v\u00fdstupe a odpo\u010dtu.<\/li>\n<li><strong>S\u00fahrnn\u00fd v\u00fdkaz (VIES):<\/strong> vykazuje intrakomunit\u00e1rne dodania tovarov a vybran\u00e9 slu\u017eby B2B v r\u00e1mci E\u00da.<\/li>\n<li><strong>Kontroln\u00e9 v\u00fdkazy \/ podrobn\u00e9 evidencie:<\/strong> detailn\u00e9 sp\u00e1rovanie fakt\u00far na \u00fa\u010dely boja proti podvodom (rozsah je n\u00e1rodne \u0161pecifick\u00fd).<\/li>\n<li><strong>Archiv\u00e1cia:<\/strong> povinn\u00e1 lehota uchov\u00e1vania \u00fa\u010dtovn\u00fdch a da\u0148ov\u00fdch dokladov, vr\u00e1tane elektronick\u00fdch z\u00e1znamov.<\/li>\n<\/ul>\n<h2>Vplyv zmluvn\u00fdch podmienok a Incoterms<\/h2>\n<p>Dodacie podmienky (napr. Incoterms) ovplyv\u0148uj\u00fa okamih prevodu pr\u00e1va naklada\u0165 s tovarom a t\u00fdm aj miesto a okamih zdanenia. Spr\u00e1vne nastaven\u00e9 zmluvy minimalizuj\u00fa riziko dvojit\u00e9ho zdanenia alebo nezdanenia.<\/p>\n<h2>Cash-flow a finan\u010dn\u00e9 riadenie DPH<\/h2>\n<ul>\n<li><strong>\u010casov\u00e1 hodnota pe\u0148az\u00ed:<\/strong> optimaliz\u00e1cia frekvencie prizn\u00e1vania, odklad pri dovoze, zvolenie vhodn\u00fdch re\u017eimov a platobn\u00fdch podmienok.<\/li>\n<li><strong>Nadmern\u00e9 odpo\u010dty:<\/strong> \u017eiadosti o vr\u00e1tenie DPH a riadenie rizika kontrol.<\/li>\n<li><strong>Faktur\u00e1cia v cudz\u00edch men\u00e1ch:<\/strong> prepo\u010dty kurzom pod\u013ea predpisov a konzistentn\u00e9 \u00fa\u010dtovanie kurzov\u00fdch rozdielov.<\/li>\n<\/ul>\n<h2>Rizik\u00e1, podvody a ru\u010denie<\/h2>\n<p>Re\u0165azov\u00e9 (karuselov\u00e9) podvody vyu\u017e\u00edvaj\u00fa intrakomunit\u00e1rne oslobodenia. Pr\u00e1vne r\u00e1mce zav\u00e1dzaj\u00fa <strong>ru\u010denie za DPH<\/strong> pri obchodovan\u00ed s rizikov\u00fdmi komoditami alebo pri platbe na nezverejnen\u00e9 \u00fa\u010dty. D\u00f4sledn\u00e1 <strong>due diligence<\/strong> dod\u00e1vate\u013eov a odberate\u013eov (overenie registr\u00e1ci\u00ed, ekonomickej substancie, obchodn\u00fdch zvyklost\u00ed) je k\u013e\u00fa\u010dov\u00e1 na minimaliz\u00e1ciu sankci\u00ed.<\/p>\n<h2>DPH a digit\u00e1lna ekonomika<\/h2>\n<ul>\n<li><strong>Elektronicky poskytovan\u00e9 slu\u017eby:<\/strong> miesto zdanenia \u010dasto u spotrebite\u013ea; mo\u017en\u00e9 vyu\u017eitie OSS.<\/li>\n<li><strong>Platformy a marketplace:<\/strong> povinnosti sprostredkovate\u013eov pri predaji na dia\u013eku; uchov\u00e1vanie d\u00e1t o transakci\u00e1ch.<\/li>\n<li><strong>E-faktur\u00e1cia a reporting:<\/strong> trend k povinnej elektronickej faktur\u00e1cii a on-line reportingu (CTC \u2013 continuous transaction controls) v mnoh\u00fdch krajin\u00e1ch.<\/li>\n<\/ul>\n<h2>Praktick\u00e9 pr\u00edklady a aplika\u010dn\u00e9 situ\u00e1cie<\/h2>\n<ul>\n<li><strong>B2B slu\u017eba konzult\u00e1ci\u00ed do in\u00e9ho \u0161t\u00e1tu E\u00da:<\/strong> miesto plnenia u pr\u00edjemcu, samozdanenie u odberate\u013ea; fakt\u00fara bez DPH s pozn\u00e1mkou o prenesen\u00ed povinnosti.<\/li>\n<li><strong>Predaj tovaru na dia\u013eku spotrebite\u013eom v E\u00da:<\/strong> vyu\u017eitie OSS na priznanie DPH pod\u013ea sadzby krajiny spotreby bez viacn\u00e1sobn\u00fdch registr\u00e1ci\u00ed.<\/li>\n<li><strong>Dovoz komponentov a n\u00e1sledn\u00fd v\u00fdvoz v\u00fdrobku:<\/strong> optimaliz\u00e1cia colnej hodnoty, coln\u00e9ho re\u017eimu a uplatnenie oslobodenia v\u00fdvozu.<\/li>\n<li><strong>Kombinovan\u00e9 \u010dinnosti:<\/strong> podnik s osloboden\u00fdmi finan\u010dn\u00fdmi slu\u017ebami a zdanite\u013en\u00fdmi IT slu\u017ebami \u2013 kr\u00e1tenie odpo\u010dtu koeficientom a \u00faprava pri invest\u00edci\u00e1ch.<\/li>\n<\/ul>\n<h2>Kontroly, sankcie a spory<\/h2>\n<p>Spr\u00e1vca dane preveruje s\u00falad s pravidlami (form\u00e1lne n\u00e1le\u017eitosti fakt\u00far, re\u00e1lnos\u0165 plnen\u00ed, prepojenia). Sankcie m\u00f4\u017eu zah\u0155\u0148a\u0165 pokuty, \u00faroky z ome\u0161kania \u010di odmietnutie odpo\u010dtu pri z\u00e1sadn\u00fdch nedostatkoch. D\u00f4kazn\u00e1 povinnos\u0165 vy\u017eaduje intern\u00e9 kontroly, trasovate\u013enos\u0165 a primeran\u00e9 zmluvn\u00e9 dokumenty.<\/p>\n<h2>DPH v kontexte strat\u00e9gie podniku<\/h2>\n<p>DPH nie je len administrat\u00edvna povinnos\u0165 \u2013 ovplyv\u0148uje cenotvorbu, kontrakty, dodacie toky, lokaliz\u00e1ciu skladov a obchodn\u00fd model (napr. pri platform\u00e1ch a predaji na dia\u013eku). Zrel\u00e9 firmy integruj\u00fa DPH do projektov\u00e9ho riadenia, ERP\/CRM procesov a pravidelne vykon\u00e1vaj\u00fa <em>tax health-check<\/em> vr\u00e1tane d\u00e1tovej analytiky (detekcia anom\u00e1li\u00ed, kontrola p\u00e1rovania, rizikov\u00e9 vzory transakci\u00ed).<\/p>\n<h2>Odpor\u00fa\u010dan\u00e9 intern\u00e9 kontroln\u00e9 mechanizmy<\/h2>\n<ul>\n<li>Valid\u00e1cia I\u010c DPH partnerov (VIES) a monitorovanie rizikov\u00fdch komod\u00edt.<\/li>\n<li>Workflow pre schva\u013eovanie fakt\u00far, kontrola n\u00e1le\u017eitost\u00ed a spr\u00e1vnych sadzieb.<\/li>\n<li>Mapovanie tokov tovaru a slu\u017eieb \u2013 s\u00falad fyzickej a faktura\u010dnej reality.<\/li>\n<li>Priebe\u017en\u00e1 rev\u00edzia koeficientov kr\u00e1tenia a \u00faprav pri investi\u010dnom majetku.<\/li>\n<li>\u0160kolenia t\u00edmov n\u00e1kupu, predaja, logistiky a financi\u00ed (DPH sa dot\u00fdka cel\u00e9ho re\u0165azca).<\/li>\n<\/ul>\n<p>DPH je robustn\u00fd a z\u00e1rove\u0148 komplexn\u00fd syst\u00e9m, ktor\u00fd vy\u017eaduje presn\u00fa faktur\u00e1ciu, spr\u00e1vne ur\u010denie miesta plnenia, disciplinovan\u00fa evidenciu a znalosti osobitn\u00fdch re\u017eimov. Spr\u00e1vne nastaven\u00e9 procesy minimalizuj\u00fa rizik\u00e1, zlep\u0161uj\u00fa cash-flow a umo\u017e\u0148uj\u00fa podnikom \u0161k\u00e1lova\u0165 cezhrani\u010dn\u00e9 aktivity bez nadmernej administrat\u00edvnej z\u00e1\u0165a\u017ee. Ke\u010f\u017ee legislat\u00edva sa vyv\u00edja, je vhodn\u00e9 pravidelne sledova\u0165 zmeny a pri n\u00e1ro\u010dn\u00fdch situ\u00e1ci\u00e1ch konzultova\u0165 odborn\u00edkov na nepriamu da\u0148.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>DPH je nepriamou da\u0148ou s povinnos\u0165ou registr\u00e1cie a v\u00fdkazov. K\u013e\u00fa\u010dov\u00e9 s\u00fa sadzby, odpo\u010det dane na vstupe a spr\u00e1vne ur\u010denie miesta dodania.<\/p>\n","protected":false},"author":47,"featured_media":84321,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[652],"tags":[2252,2253,458,288,2254,2255,2256,2257,2237],"class_list":["post-44321","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-financie","tag-dan-z-pridanej-hodnoty","tag-dodanie","tag-dph","tag-faktury","tag-kontrolny-vykaz","tag-odpocet","tag-platitel","tag-registracia","tag-sadzby"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Da\u0148 z pridanej hodnoty (DPH): Princ\u00edpy, sadzby a odpo\u010d\u00edtanie - Auto\u0161koly.sk<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.autoskoly.sk\/news\/dan-z-pridanej-hodnoty-dph-principy-sadzby-a-odpocitanie\/\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Da\u0148 z pridanej hodnoty (DPH): Princ\u00edpy, sadzby a odpo\u010d\u00edtanie - Auto\u0161koly.sk\" \/>\n<meta property=\"og:description\" content=\"DPH je nepriamou da\u0148ou s povinnos\u0165ou registr\u00e1cie a v\u00fdkazov. 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