{"id":476,"date":"2016-02-04T15:40:13","date_gmt":"2016-02-04T13:40:13","guid":{"rendered":"https:\/\/www.moore-bdr.sk\/?p=476"},"modified":"2021-08-11T13:30:48","modified_gmt":"2021-08-11T11:30:48","slug":"dan-z-pridanej-hodnoty-metodicke-pokyny-z-decembra-2015","status":"publish","type":"post","link":"https:\/\/www.moore-bdr.sk\/en\/dan-z-pridanej-hodnoty-metodicke-pokyny-z-decembra-2015\/","title":{"rendered":"Value added tax"},"content":{"rendered":"

The last issue provided an overview of the most significant changes in the Value Added Tax Act to become effective after 1 January 2016. In December 2015, the Financial Directorate of the Slovak Republic (Financial Directorate) issued several methodical instructions and guidance to explain further some of the newly introduced provisions.<\/strong><\/p>\n

Methodical instruction covering special VAT arrangements for receipt of payment for the supply of goods and services under \u00a7 68d of the VAT Act<\/a><\/p>\n

Methodical instruction covering the reverse charge for supply of construction work under \u00a7 69 par. 12 let. j) of Act 222\/2004 Coll. on Value Added Tax, as amended<\/a><\/p>\n

Guidance on charging the reduced VAT rate on selected goods listed in Annex 7 to the VAT Act effective 1 January 2016<\/a><\/p>\n

Guidance on classifying construction work in Section F of the Statistical Classification of Products by Activity (CPA)<\/a><\/p>\n

In addition to the methodical instructions mentioned earlier, the Financial Administration of the Slovak Republic (Financial Administration) has published the following in relation to VAT:<\/p>\n

\u00a0Methodical instruction covering the adjustment of deductions for capital assets under \u00a7 54 of Act 222\/2004 Coll. on Value Added Tax, as amended, after 1 January 2016<\/a><\/p>\n

Methodical instruction on collateral tax under Act 222\/2004 Coll. on Value Added Tax, as amended<\/a><\/p>\n

Methodical instruction on charging VAT for group registration under Act 222\/2004 Coll. on Value Added Tax, as amended in Addendum 1<\/a><\/p>","protected":false},"excerpt":{"rendered":"

The last issue provided an overview of the most significant changes in the Value Added Tax Act to become effective after 1 January 2016. In December 2015, the Financial Directorate of the Slovak Republic (Financial Directorate) issued several methodical instructions and guidance to explain further some of the newly introduced provisions. Methodical instruction covering special…<\/p>\n","protected":false},"author":1,"featured_media":477,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[22,9],"tags":[],"class_list":{"0":"post-476","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","6":"hentry","7":"category-22","8":"category-novinky","10":"category-9","11":"description-off"},"yoast_head":"\nValue added tax - 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\/de\/dan-z-pridanej-hodnoty-metodicke-pokyny-z-decembra-2015\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:sk]Da\u0148 z pridanej hodnoty - metodick\u00e9 pokyny z decembra 2015[:en]Value added tax[:de]Mehrwertsteuer[:] - Moore BDR s. r. o.\" \/>\n<meta property=\"og:description\" content=\"The last issue provided an overview of the most significant changes in the Value Added Tax Act to become effective after 1 January 2016. In December 2015, the Financial Directorate of the Slovak Republic (Financial Directorate) issued several methodical instructions and guidance to explain further some of the newly introduced provisions. Methodical instruction covering special…\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.moore-bdr.sk\/de\/dan-z-pridanej-hodnoty-metodicke-pokyny-z-decembra-2015\/\" \/>\n<meta property=\"og:site_name\" content=\"Moore BDR s. r. o.\" \/>\n<meta property=\"article:published_time\" content=\"2016-02-04T13:40:13+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-08-11T11:30:48+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2016\/11\/ThinkstockPhotos-468349408-small.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"475\" \/>\n\t<meta property=\"og:image:height\" content=\"317\" \/>\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\/de\/dan-z-pridanej-hodnoty-metodicke-pokyny-z-decembra-2015\/\",\"url\":\"https:\/\/www.moore-bdr.sk\/de\/dan-z-pridanej-hodnoty-metodicke-pokyny-z-decembra-2015\/\",\"name\":\"[:sk]Da\u0148 z pridanej hodnoty - metodick\u00e9 pokyny z decembra 2015[:en]Value added tax[:de]Mehrwertsteuer[:] - Moore BDR s. r. o.\",\"isPartOf\":{\"@id\":\"https:\/\/www.moore-bdr.sk\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.moore-bdr.sk\/de\/dan-z-pridanej-hodnoty-metodicke-pokyny-z-decembra-2015\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.moore-bdr.sk\/de\/dan-z-pridanej-hodnoty-metodicke-pokyny-z-decembra-2015\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2016\/11\/ThinkstockPhotos-468349408-small.jpg\",\"datePublished\":\"2016-02-04T13:40:13+00:00\",\"dateModified\":\"2021-08-11T11:30:48+00:00\",\"author\":{\"@id\":\"https:\/\/www.moore-bdr.sk\/#\/schema\/person\/19fdb5f0d614cacda38e9b29e2036841\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.moore-bdr.sk\/de\/dan-z-pridanej-hodnoty-metodicke-pokyny-z-decembra-2015\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.moore-bdr.sk\/de\/dan-z-pridanej-hodnoty-metodicke-pokyny-z-decembra-2015\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.moore-bdr.sk\/de\/dan-z-pridanej-hodnoty-metodicke-pokyny-z-decembra-2015\/#primaryimage\",\"url\":\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2016\/11\/ThinkstockPhotos-468349408-small.jpg\",\"contentUrl\":\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2016\/11\/ThinkstockPhotos-468349408-small.jpg\",\"width\":475,\"height\":317},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.moore-bdr.sk\/de\/dan-z-pridanej-hodnoty-metodicke-pokyny-z-decembra-2015\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Domovsk\u00e1 str\u00e1nka\",\"item\":\"https:\/\/www.moore-bdr.sk\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Mehrwertsteuer\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.moore-bdr.sk\/#website\",\"url\":\"https:\/\/www.moore-bdr.sk\/\",\"name\":\"Moore BDR s. r. o.\",\"description\":\"Na\u0161e portf\u00f3lio zah\u0155\u0148a: audit \u00fa\u010dtovn\u00edctva, da\u0148ov\u00e9 poradenstvo, f\u00fazie, akviz\u00edcie, Due diligence, Bratislava, Bansk\u00e1 Bystrica\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.moore-bdr.sk\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.moore-bdr.sk\/#\/schema\/person\/19fdb5f0d614cacda38e9b29e2036841\",\"name\":\"dan103065\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.moore-bdr.sk\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/6c3042dd98b84a49f0e9afa21fe03723?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/6c3042dd98b84a49f0e9afa21fe03723?s=96&d=mm&r=g\",\"caption\":\"dan103065\"},\"url\":\"https:\/\/www.moore-bdr.sk\/en\/author\/dan103065\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"[:sk]Da\u0148 z pridanej hodnoty - metodick\u00e9 pokyny z decembra 2015[:en]Value added tax[:de]Mehrwertsteuer[:] - Moore BDR s. r. o.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.moore-bdr.sk\/de\/dan-z-pridanej-hodnoty-metodicke-pokyny-z-decembra-2015\/","og_locale":"en_US","og_type":"article","og_title":"[:sk]Da\u0148 z pridanej hodnoty - metodick\u00e9 pokyny z decembra 2015[:en]Value added tax[:de]Mehrwertsteuer[:] - Moore BDR s. r. o.","og_description":"The last issue provided an overview of the most significant changes in the Value Added Tax Act to become effective after 1 January 2016. In December 2015, the Financial Directorate of the Slovak Republic (Financial Directorate) issued several methodical instructions and guidance to explain further some of the newly introduced provisions. Methodical instruction covering special…","og_url":"https:\/\/www.moore-bdr.sk\/de\/dan-z-pridanej-hodnoty-metodicke-pokyny-z-decembra-2015\/","og_site_name":"Moore BDR s. r. o.","article_published_time":"2016-02-04T13:40:13+00:00","article_modified_time":"2021-08-11T11:30:48+00:00","og_image":[{"width":475,"height":317,"url":"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2016\/11\/ThinkstockPhotos-468349408-small.jpg","type":"image\/jpeg"}],"author":"dan103065","twitter_card":"summary_large_image","twitter_misc":{"Written by":"dan103065","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.moore-bdr.sk\/de\/dan-z-pridanej-hodnoty-metodicke-pokyny-z-decembra-2015\/","url":"https:\/\/www.moore-bdr.sk\/de\/dan-z-pridanej-hodnoty-metodicke-pokyny-z-decembra-2015\/","name":"[:sk]Da\u0148 z pridanej hodnoty - metodick\u00e9 pokyny z decembra 2015[:en]Value added tax[:de]Mehrwertsteuer[:] - Moore BDR s. r. o.","isPartOf":{"@id":"https:\/\/www.moore-bdr.sk\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.moore-bdr.sk\/de\/dan-z-pridanej-hodnoty-metodicke-pokyny-z-decembra-2015\/#primaryimage"},"image":{"@id":"https:\/\/www.moore-bdr.sk\/de\/dan-z-pridanej-hodnoty-metodicke-pokyny-z-decembra-2015\/#primaryimage"},"thumbnailUrl":"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2016\/11\/ThinkstockPhotos-468349408-small.jpg","datePublished":"2016-02-04T13:40:13+00:00","dateModified":"2021-08-11T11:30:48+00:00","author":{"@id":"https:\/\/www.moore-bdr.sk\/#\/schema\/person\/19fdb5f0d614cacda38e9b29e2036841"},"breadcrumb":{"@id":"https:\/\/www.moore-bdr.sk\/de\/dan-z-pridanej-hodnoty-metodicke-pokyny-z-decembra-2015\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.moore-bdr.sk\/de\/dan-z-pridanej-hodnoty-metodicke-pokyny-z-decembra-2015\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.moore-bdr.sk\/de\/dan-z-pridanej-hodnoty-metodicke-pokyny-z-decembra-2015\/#primaryimage","url":"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2016\/11\/ThinkstockPhotos-468349408-small.jpg","contentUrl":"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2016\/11\/ThinkstockPhotos-468349408-small.jpg","width":475,"height":317},{"@type":"BreadcrumbList","@id":"https:\/\/www.moore-bdr.sk\/de\/dan-z-pridanej-hodnoty-metodicke-pokyny-z-decembra-2015\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Domovsk\u00e1 str\u00e1nka","item":"https:\/\/www.moore-bdr.sk\/"},{"@type":"ListItem","position":2,"name":"Mehrwertsteuer"}]},{"@type":"WebSite","@id":"https:\/\/www.moore-bdr.sk\/#website","url":"https:\/\/www.moore-bdr.sk\/","name":"Moore BDR s. r. o.","description":"Na\u0161e portf\u00f3lio zah\u0155\u0148a: audit \u00fa\u010dtovn\u00edctva, da\u0148ov\u00e9 poradenstvo, f\u00fazie, akviz\u00edcie, Due diligence, Bratislava, Bansk\u00e1 Bystrica","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.moore-bdr.sk\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.moore-bdr.sk\/#\/schema\/person\/19fdb5f0d614cacda38e9b29e2036841","name":"dan103065","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.moore-bdr.sk\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/6c3042dd98b84a49f0e9afa21fe03723?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/6c3042dd98b84a49f0e9afa21fe03723?s=96&d=mm&r=g","caption":"dan103065"},"url":"https:\/\/www.moore-bdr.sk\/en\/author\/dan103065\/"}]}},"_links":{"self":[{"href":"https:\/\/www.moore-bdr.sk\/en\/wp-json\/wp\/v2\/posts\/476","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.moore-bdr.sk\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.moore-bdr.sk\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.moore-bdr.sk\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.moore-bdr.sk\/en\/wp-json\/wp\/v2\/comments?post=476"}],"version-history":[{"count":2,"href":"https:\/\/www.moore-bdr.sk\/en\/wp-json\/wp\/v2\/posts\/476\/revisions"}],"predecessor-version":[{"id":792,"href":"https:\/\/www.moore-bdr.sk\/en\/wp-json\/wp\/v2\/posts\/476\/revisions\/792"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.moore-bdr.sk\/en\/wp-json\/wp\/v2\/media\/477"}],"wp:attachment":[{"href":"https:\/\/www.moore-bdr.sk\/en\/wp-json\/wp\/v2\/media?parent=476"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.moore-bdr.sk\/en\/wp-json\/wp\/v2\/categories?post=476"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.moore-bdr.sk\/en\/wp-json\/wp\/v2\/tags?post=476"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}