{"id":2091,"date":"2019-01-10T10:15:54","date_gmt":"2019-01-10T08:15:54","guid":{"rendered":"https:\/\/www.moore-bdr.sk\/?p=2091"},"modified":"2021-08-11T13:20:17","modified_gmt":"2021-08-11T11:20:17","slug":"tuzemsky-prenos-danovej-povinnosti-pri-transakciach-s-urcitymi-komoditami","status":"publish","type":"post","link":"https:\/\/www.moore-bdr.sk\/en\/tuzemsky-prenos-danovej-povinnosti-pri-transakciach-s-urcitymi-komoditami\/","title":{"rendered":"Domestic tax liability transfer in transactions involving specific commodities"},"content":{"rendered":"

<\/p>\n

\"\"The amended VAT Act modifies the rules for the application of the domestic tax liability transfer for transactions involving selected agricultural products, selected metals and metal products.<\/p>\n

The amended VAT Act valid from 1 January 2018 cancelled the \u20ac5,000 limit on the tax liability transfer to the recipient, i.e. a registered VAT taxpayer, of the goods for the delivery of agricultural products, selected metals and intermediate products made from metals that resulted in numerous problems in practice, especially in the case of the sale of these commodities using electronic cash registers.<\/p>\n

The amended VAT Act therefore precludes the tax liability transfer when issuing a document for which the supplier issues a simple invoice, i.e. an electronic cash register receipt, effective 1 January 2019. Application of the tax liability transfer mechanism in deliveries of selected agricultural crops, selected metals and metal products shall apply to ordinary invoices.<\/p>\n

<\/p>","protected":false},"excerpt":{"rendered":"

The amended VAT Act modifies the rules for the application of the domestic tax liability transfer for transactions involving selected agricultural products, selected metals and metal products. The amended VAT Act valid from 1 January 2018 cancelled the \u20ac5,000 limit on the tax liability transfer to the recipient, i.e. a registered VAT taxpayer, of the…<\/p>\n","protected":false},"author":1,"featured_media":2092,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[25,9],"tags":[],"class_list":{"0":"post-2091","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","6":"hentry","7":"category-25","8":"category-novinky","10":"category-9","11":"description-off"},"yoast_head":"\nDomestic tax liability transfer in transactions involving specific commodities - Moore BDR s. r. o.<\/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.moore-bdr.sk\/tuzemsky-prenos-danovej-povinnosti-pri-transakciach-s-urcitymi-komoditami\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:sk]Tuzemsk\u00fd prenos da\u0148ovej povinnosti pri transakci\u00e1ch s ur\u010dit\u00fdmi komoditami [:en]Domestic tax liability transfer in transactions involving specific commodities [:de]Inl\u00e4ndische \u00dcbertragung der Steuerschuld bei Transaktionen mit bestimmten Waren [:] - Moore BDR s. r. o.\" \/>\n<meta property=\"og:description\" content=\"The amended VAT Act modifies the rules for the application of the domestic tax liability transfer for transactions involving selected agricultural products, selected metals and metal products. The amended VAT Act valid from 1 January 2018 cancelled the \u20ac5,000 limit on the tax liability transfer to the recipient, i.e. a registered VAT taxpayer, of the…\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.moore-bdr.sk\/tuzemsky-prenos-danovej-povinnosti-pri-transakciach-s-urcitymi-komoditami\/\" \/>\n<meta property=\"og:site_name\" content=\"Moore BDR s. r. o.\" \/>\n<meta property=\"article:published_time\" content=\"2019-01-10T08:15:54+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-08-11T11:20:17+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2019\/01\/money-coins-cash-generic.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"615\" \/>\n\t<meta property=\"og:image:height\" content=\"409\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"dan103065\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"dan103065\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.moore-bdr.sk\/tuzemsky-prenos-danovej-povinnosti-pri-transakciach-s-urcitymi-komoditami\/\",\"url\":\"https:\/\/www.moore-bdr.sk\/tuzemsky-prenos-danovej-povinnosti-pri-transakciach-s-urcitymi-komoditami\/\",\"name\":\"[:sk]Tuzemsk\u00fd prenos da\u0148ovej povinnosti pri transakci\u00e1ch s ur\u010dit\u00fdmi komoditami [:en]Domestic tax liability transfer in transactions involving specific commodities [:de]Inl\u00e4ndische \u00dcbertragung der Steuerschuld bei Transaktionen mit bestimmten Waren [:] - 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