{"id":2103,"date":"2019-01-10T10:41:34","date_gmt":"2019-01-10T08:41:34","guid":{"rendered":"https:\/\/www.moore-bdr.sk\/?p=2103"},"modified":"2021-08-11T13:20:16","modified_gmt":"2021-08-11T11:20:16","slug":"nova-definicia-obratu-pre-ucely-dph","status":"publish","type":"post","link":"https:\/\/www.moore-bdr.sk\/en\/nova-definicia-obratu-pre-ucely-dph\/","title":{"rendered":"New definition of turnover for VAT purposes"},"content":{"rendered":"<p><\/p>\n<p style=\"text-align: justify;\">The current definition of turnover specifically uses the terms \u201cincome\u201d and \u201crevenue\u201d, which results in unequal conditions for taxpayers who operate under accrual basis accounting (double-entry bookkeeping) and cash basis accounting (single-entry bookkeeping). These terms are replaced by the phrase \u201dthe value of delivered goods and services\u201d, which means that turnover includes the value of all delivered goods and services in accordance with \u00a722 (1) of the VAT Act at the time of their delivery.<\/p>\n<p style=\"text-align: justify;\">Under the new definition contained in the VAT Act, those taxpayers using cash basis accounting do not include payments received before the delivery of goods or services in their turnover. Such received \u201cadvance payments\u201d represent a portion of the value of such goods or services and are included in the turnover over the calendar month in which the goods or services were delivered.<\/p>\n<p style=\"text-align: justify;\">In connection with this change in definition, the terms revenue (income) excluding tax in \u00a750 (2), Coefficient calculation, is replaced by the phrase \u201cvalue excluding tax of the delivered goods and services\u201d.<\/p>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>The current definition of turnover specifically uses the terms \u201cincome\u201d and \u201crevenue\u201d, which results in unequal conditions for taxpayers who operate under accrual basis accounting (double-entry bookkeeping) and cash basis accounting (single-entry bookkeeping). These terms are replaced by the phrase \u201dthe value of delivered goods and services\u201d, which means that turnover includes the value of&hellip;<\/p>\n","protected":false},"author":1,"featured_media":2104,"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-2103","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":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>New definition of turnover for VAT purposes - 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\/nova-definicia-obratu-pre-ucely-dph\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:sk]Nov\u00e1 defin\u00edcia obratu pre \u00fa\u010dely DPH[:en]New definition of turnover for VAT purposes[:de]Neue Umsatzdefinition f\u00fcr Mehrwertsteuerzwecke[:] - Moore BDR s. r. o.\" \/>\n<meta property=\"og:description\" content=\"The current definition of turnover specifically uses the terms \u201cincome\u201d and \u201crevenue\u201d, which results in unequal conditions for taxpayers who operate under accrual basis accounting (double-entry bookkeeping) and cash basis accounting (single-entry bookkeeping). These terms are replaced by the phrase \u201dthe value of delivered goods and services\u201d, which means that turnover includes the value of&hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.moore-bdr.sk\/nova-definicia-obratu-pre-ucely-dph\/\" \/>\n<meta property=\"og:site_name\" content=\"Moore BDR s. r. o.\" \/>\n<meta property=\"article:published_time\" content=\"2019-01-10T08:41:34+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-08-11T11:20:16+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2019\/01\/Image40501.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"375\" \/>\n\t<meta property=\"og:image:height\" content=\"250\" \/>\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=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.moore-bdr.sk\/nova-definicia-obratu-pre-ucely-dph\/\",\"url\":\"https:\/\/www.moore-bdr.sk\/nova-definicia-obratu-pre-ucely-dph\/\",\"name\":\"[:sk]Nov\u00e1 defin\u00edcia obratu pre \u00fa\u010dely DPH[:en]New definition of turnover for VAT purposes[:de]Neue Umsatzdefinition f\u00fcr Mehrwertsteuerzwecke[:] - 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