SLOVAK TAX NEWS 2/2014 ECOVIS LA Partners Tax, k. s.

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1 SLOVAK TAX NEWS 2/2014 Obsah 1. Návrh novely zákona o dani z príjmov Inštitút záväzného stanoviska Obsah dokumentácie o metóde ocenenia používanej daňovníkom podľa 18 ods. 1 zákona č. 595/2003 Z. z. o dani z príjmov v znení neskorších predpisov Novela zákona o miestnych daniach Novela zákona o spotrebnej dani z minerálneho oleja Metodické pokyny vydané FRSR... 6 Content 1. Proposed amendment to the Income Tax Act Institute of binding opinion Content of the documentation on the method of valuation used by the taxpayer pursuant to Art. 18 paragraph 1 of the Act no. 595/2003 Coll. on Income Tax as amended Amendment to the Act on Local Taxes Amendment to the Act on excise duty on mineral oil Methodical guidelines issued by the FRSR Návrh novely zákona o dani z príjmov Ministerstvo financií Slovenskej republiky pripravilo návrh novely zákona č. 595/2003 Z.z. o dani z príjmov v znení neskorších predpisov (ďalej len Novela ). Z návrhu Novely, ktorá v prípade schválenia nadobudne účinnosť 1. januára 2015 vyberáme najdôležitejšie zmeny: - Nová definícia finančného prenájmu; - Daňovými výdavkami fyzickej osoby budú aj úroky z hypotekárneho alebo stavebného úveru, ak neboli kapitalizované do obstarávacej ceny nehnuteľnosti; - Pri majetku, ktorý má charakter osobnej potreby okrem motorového vozidla zamestnávateľa poskytnutého zamestnancovi na použitie aj na súkromné účely, zdaňovaného ako nepeňažný príjem zamestnanca, sa navrhuje maximálna hranica uplatnenia daňových výdavkov na jeho obstaranie, prevádzkovanie, opravy a udržiavanie a technické zhodnotenie vo výške 80 %. Ak daňovník preukáže, že takýto majetok využíval výlučne v súvislosti s podnikaním, môže si uplatniť výdavok v plnej výške; 1. Proposed amendment to the Income Tax Act The Slovak Ministry of Finance has prepared a draft amendment to Act no. 595/2003 Coll. on Income Tax, as amended (hereinafter the "Amendment"). From the Amendment, which, if approved, will enter into force on 1 January 2015 we selected the most important changes: - A new definition of financial leasing; - Tax deductible items of the individual will be also interest on a mortgage or interest on a construction loan, if was not capitalized into the purchase price of the real estate; - Within assets that have the character of personal consumption, except motor vehicle provided by the employer to the employee for uses for private purposes, such as non-monetary taxable income of an employee, it is proposed the maximum limit of application of tax deductible expenses on its the acquisition, operation, repair and maintenance and technical improvements of 80 %. If the taxpayer proves that such property is used exclusively in connection 1 of 7

2 - Pravidlá transferového oceňovania by sa mali uplatňovať, okrem zahraničných závislých osôb, aj na slovenské závislé osoby; - Príjem plynúci daňovníkovi s obmedzenou daňovou povinnosťou zo služieb podľa 16 ods. 1 bude predmetom dane na území Slovenskej republiky, len vtedy, ak sú tieto služby poskytované na území Slovenskej republiky; - Znovu zavedenie pravidiel podkapitalizácie, okrem bánk, poisťovní, zaisťovní a subjektov kolektívneho investovania; - Rezervy na nevyfakturované dodávky a služby, rezervu na zostavenie, overenie, zverejnenie účtovnej závierky a výročnej správy, a rezervu na zostavenie daňového priznania budú nedaňovými výdavkami; - Zmluvné pokuty, poplatky a úroky z omeškania, a náklady spojené s uplatnením pohľadávok u daňovníka, na ktorého sa vzťahuje povinnosť ich úhrady, nebudú uznané za daňové výdavky; - Obstarávacia cena likvidovaných zásob z dôvodu uplynutia ich exspirácie (okrem liekov, ktorých výdaj je viazaný na lekársky predpis) už nebude daňovo uznateľným nákladom, pokiaľ daňovník nepreukáže, že vykonal opatrenia na podporu ich predaja formou postupného znižovania ich predajnej ceny. Pri zásobách bez stanovenej doby exspirácie nebude obstarávacia cena likvidovaných zásob daňovo uznaným nákladom, ak daňovník nepreukáže príjem z ich predaja; - Výdavky na marketingové a iné štúdie, náklady na prieskum trhu, poradenské a právne služby sa stanú daňovými výdavkami až po ich zaplatení. Výdavky na marketingové a iné štúdie, náklady na prieskum trhu, náklady na získanie noriem a with the business, they can apply tax deductible expense in full amount; - Transfer pricing rules should be applied, in addition to foreign related parties, also to the Slovak related persons; - Income received by a taxpayer with limited tax liability of the services pursuant to Art. 16 Paragraph 1, will be subject to tax in the Slovak Republic, only if they are provided in the territory of the Slovak Republic; - Re-introduction of thin capitalization rules, except banks, insurance companies, reinsurance companies and entities of collective investment; - Provisions for unbilled supplies and services, provisions for the preparation, verification, publication of financial statements and annual report, and provisions for the preparation of tax returns will not be tax deductible expenses; - Contractual penalties, charges and interest on late payments, and costs associated with application of receivables of the taxpayer to whom apply the obligation to pay them, will not be recognized as tax deductible expenses; - Purchasing price of the liquidated inventories due to their expiration date (except medicines obtained only with a prescription) will no longer be tax deductible expense, unless the taxpayer proves that he has taken measures to promote their sale by gradually reducing their selling price. Regarding inventories without a specified expiration date, the purchase price of the liquidated inventories will not be tax deductible expense, unless the taxpayer proves the income from their sale; - Expenses on marketing and other studies, the cost of market research, advisory and legal services will become tax deductible expenses after their payment. Expenses on marketing and other studies, the cost of market research, the cost of obtaining 2 of 7

3 certifikátov bude možné do základu dane zahrnúť iba rovnomerne počas obdobia 36 mesiacov. Navyše, ak sa z tejto platby daň vyberá zrážkou alebo sa daň zabezpečuje, predpokladom pre uplatnenie výdavku (nákladu) v základe dane daňovníka je splnenie tejto povinnosti; - Členské príspevky vyplývajúce z nepovinného členstva v právnickej osobe zriadenej na účel ochrany záujmov platiteľa budú daňovo uznané v úhrne do výšky 5% zo základu dane, najviac však do výšky eur ročne; Daňovú stratu bude možné odpočítať od základu dane iba rovnomerne počas 4 zdaňovacích období; - Zmeny v odpisových skupinách hmotného majetku predstavujú zavedenie 6 odpisových skupín s dobou odpisovania od 4 do 40 rokov; - Pri predaji osobných automobilov, lodí, rekreačných člnov a ďalších vybraných druhov majetku budú môcť daňovníci uplatniť ich daňovú zostatkovú hodnotu ako daňový náklad iba do výšky príjmov z ich predaja, ktorý bol v zdaňovacom období zahrnutý do základu dane; - Zmarené investície sa nebudú zahrnovať do základu dane jednorazovo v súlade s ich zaúčtovaním, ale rovnomerne počas 36 mesiacov počnúc mesiacom, v ktorom daňovník účtoval o zrušení prác a trvalom zastavení prác; - Za daňový výdavok nebude možné uznať tvorbu opravnej položky voči dlžníkom v konkurznom a reštrukturalizačnom konaní k pohľadávke, ktorá sa vzťahuje k istine z nesplatenej pôžičky. - Novela zavádza novú možnosť zdanenia nepeňažných benefitov, ktoré zamestnávateľ poskytuje zamestnancom; - Zmena výpočtu a spôsob platenia preddavkov na daň z príjmov fyzických osôb; - Zmena v platení štvrťročných preddavkov standards and certificates will be included in the tax base only evenly over a period of 36 months. In addition, if the payment is subject of withholding tax or collateral tax, prerequisite for the application of the expenditure in the tax base of the taxpayer, is to meet this obligation; - Member fees arising from voluntary membership in a legal entity established for the purpose of protecting the interests of the taxpayer will be tax deductible in total up to 5% of the tax base, at maximum of EUR 30,000 per year; - Tax losses can be deducted from the tax base only equally over four taxation periods; - Changes in tax depreciation groups of tangible assets represent the introduction of 6 depreciation groups with a depreciation period of 4 up to 40 years; - When selling cars, boats, recreational boats and other selected categories of property, taxpayers will be able to apply their tax residual value as a tax deductible expense only to the extent of revenues from their sale, which was included into the tax base in tax period; - Impaired investment will not be included in the tax base at once in accordance with their accounting, but evenly for 36 months from the month in which the taxpayer charged the cancellation of work and permanent suspension of work; - The creation of adjustments against debtors in bankruptcy and restructuring proceedings relating to receivable relating to the principal amount of the outstanding loan will not be accepted as tax deductible item; - The amendment introduces a new option to tax non-monetary benefits provided to employees by the employer; - Change of calculation and method of income tax prepayment of individuals; - Change in payment of quarterly advance 3 of 7

4 na daň z príjmov právnických osôb, ak zdaňovacím obdobím daňovníka je hospodársky rok platiť sa majú do konca príslušného štvrťroka hospodárskeho roka; - U daňovníka, ktorý je platiteľom DPH a ktorý uplatňuje nárok na jej odpočítanie koeficientom, sa zavádza povinnosť zahrnutia neodpočítanej DPH, ktorá sa vzťahuje k hmotnému a nehmotnému majetku do ich vstupnej ceny. Neodpočítaná DPH sa zahrnie do daňových výdavkov postupne vo forme odpisov; - Odpočítať od základu dane po uplatnení daňovej straty pri realizácii projektu výskumu a vývoja bude možné súčet: 25% výdavkov na výskum a vývoj v zdaňovacom období, za ktoré sa podáva daňové priznanie, 25% mzdových a ostatných pracovnoprávnych nárokov občana mladšieho ako 26 rokov, ktorý bude v trvalom pracovnom pomere, 25% výdavkov na výskum a vývoj vynaložených v zdaňovacom období zahrnovaných do odpočtu, ktoré prevyšujú úhrn týchto výdavkov v predchádzajúcom zdaňovacom období. 2. Inštitút záväzného stanoviska Od 1. septembra 2014 nadobudli účinnosť ustanovenia zákona č. 563/2009 Z. z. o správe daní (daňový poriadok) v znení neskorších predpisov, ktoré upravujú vydávanie záväzných stanovísk. K predmetným ustanoveniam vydalo Finančné riaditeľstvo SR (ďalej FR SR ) Informáciu, ktorá obsahuje o.i. nasledovné: Finančné riaditeľstvo vydá záväzné stanovisko na základe písomnej žiadosti daňového subjektu a zaplatenej úhrady. Žiadosť o záväzné stanovisko daňového subjektu musí obsahovať podrobný popis skutočností, ktoré nastanú alebo sú očakávané a ktoré budú podkladom na vydanie záväzného stanoviska. V žiadosti by mal daňovník uviesť aj návrh na uplatnenie postupu podľa príslušných daňových predpisov, právne posúdenie a sumu predpokladaného obchodného prípadu. Záväzné stanovisko vydá FR SR daňovému subjektu v lehote do 60 dní od doručenia žiadosti. tax on corporate income tax if the tax period of the taxpayer is a financial year - to be paid by the end of the corresponding quarter of the financial year; - For a taxpayer who is VAT payer and which apply its deduction by coefficient becomes mandatory the inclusion of not-deducted VAT, which applies to tangible and intangible assets, to their acquisition price. Notdeducted VAT will be included into the tax deductible expenses gradually in the form of depreciation; - To deduct from the tax base after the deduction of tax loss in case of realisation of projects of research and development will be possible the sum of: 25% of expenditure on research and development in the tax period for which the tax return is filed, 25% of wage and other Labor Law entitlements of the citizen younger than 26 years which will be in full time employment, 25% of expenditure on research and development incurred in the tax period and included in the deduction, which exceed the total of these expenses in the previous tax period; 2. Institute of binding opinion From 1 September 2014 entered into force the provisions of Act no. 563/2009 Coll. on Tax Administration (Tax Code), as amended, governing the issuing of binding opinions. To the provisions in question, the Financial Directorate of the Slovak Republic (hereinafter "FR SR") issued information, which contains, inter alia, the following: Financial Directorate shall issue a binding opinion on the written request of the taxpayer and paid reimbursement. Request for a binding opinion of the taxpayer must include a detailed description of the facts that will occur or are expected, and which will be the basis for issuance of a binding opinion. In the request the taxpayer should indicate a proposal for applying the procedure under the relevant tax laws, legal assessment and amount of expected business case. Binding opinion will be issued by FR SR to the taxpayer within 60 days of delivery of request. 4 of 7

5 V zmysle Vyhlášky MF SR č. 229/2014 Z.z. zo dňa 13. augusta 2014, FR SR vydá záväzné stanovisko len k uplatneniu ustanovení zákona č. 595/2003 Z. z. o dani z príjmov v znení neskorších predpisov, a to k posúdeniu a) zdroja príjmov daňovníka s obmedzenou daňovou povinnosťou podľa 16, b) predaja a kúpy podniku alebo jeho časti v reálnych hodnotách podľa 17a Záväzné stanovisko je možné vydať k uplatneniu ustanovení zákona č. 222/2004 Z. z. o dani z pridanej hodnoty v znení neskorších predpisov (ďalej len zákon o dani z pridanej hodnoty ), a to k posúdeniu a) vzniku daňovej povinnosti podľa 19 až 21, b) sadzby dane za tovar podľa 27, c) osoby povinnej platiť daň z pridanej hodnoty podľa 69 ods Obsah dokumentácie o metóde ocenenia používanej daňovníkom podľa 18 ods. 1 zákona č. 595/2003 Z. z. o dani z príjmov v znení neskorších predpisov Ministerstvo financií Slovenskej republiky vydalo nové usmernenie o určení obsahu dokumentácie o metóde ocenenia použitej daňovníkom na účely zistenia rozdielu podľa 17 ods. 5 zákona o dani z príjmov. Vo všeobecnosti, usmernenie ustanovuje všeobecnú a špecifickú dokumentáciu, ktorú sú povinní viesť daňovníci uskutočňujúci kontrolované transakcie. 4. Novela zákona o miestnych daniach Dňa 15. októbra 2014 nadobudne účinnosť novela zákona č. 582/2004 Z. z. o miestnych daniach a miestnom poplatku za komunálne odpady a drobné stavebné odpady v znení neskorších predpisov (ďalej len novela ). V novele sa upravujú viaceré ustanovenia, týkajúce sa správy miestnych daní. Ďalšou úpravou je rozšírenie a precizovanie predmetu dane zo stavieb pri stavbách hromadných garáží a stavbách hromadných garáží umiestnených pod zemou. V nadväznosti na predmetnú úpravu sa navrhuje upraviť aj základ dane pri stavbách hromadných garáží umiestnených pod zemou, ktorým bude pri týchto stavbách zastavaná plocha, t. j. pôdorys na úrovni najrozsiahlejšej podzemnej časti stavby. Under the Regulation of MF SR no. 229/2014 Coll. dated to 13 August 2014, FR SR issues a binding opinion only to the application of the provisions of Act no. 595/2003 Coll. on Income Tax, as amended, and to assess a) a source of income of taxpayer with limited tax liability in accordance with Art. 16, b) the sale and purchase of an enterprise or part thereof at fair value pursuant to Art. 17a Binding opinion can be issued to the application of the provisions of Act no. 222/2004 Coll. on the value added tax, as amended (hereinafter the "Act on Value Added Tax"), and to assess a) the formation of the tax liability pursuant to Art. 19 up to 21, b) the tax rate for the goods pursuant to Art. 27, c) the person liable to pay value added tax according to Art. 69 Sec Content of the documentation on the method of valuation used by the taxpayer pursuant to Art. 18 Section 1 of the Act no. 595/2003 Coll. on Income Tax as amended The Ministry of Finance of the Slovak Republic issued new guidance on the determination of the documentation about the transfer pricing method used by the taxpayer for the purpose of determining the difference under Art. 17 Sec. 5 of the Income Tax Act. In general, the guidance provides general and specific documentation which is required to maintain by taxpayers, who conduct the controlled transactions. 4. Amendment to the Act on Local Taxes On 15 October 2014 enter into force amendment to Act no. 582/2004 Coll. on local taxes and fees for municipal waste and minor construction waste, as amended (hereinafter the "Amendment"). The amendment regulates a number of provisions relating to the administration of local taxes. Another modification is the extension and more precision of subject of the real estate tax for construction of garage and construction of garage located underground. Following the treatment in question is proposed to modify the tax base for the construction of garage located underground, which will be in these constructions a built-up area, i.e. floor plan at the most extensive underground part of the building. 5 of 7

6 5. Novela zákona o spotrebnej dani z minerálneho oleja Pripravovanou novelou zákona č. 98/2004 Z.z. o spotrebnej dani z minerálneho oleja v znení neskorších predpisov sa dopĺňajú aj niektoré zákony, a to zákon č. 530/2011 Z.z. o spotrebnej dani z alkoholických nápojov v znení neskorších predpisov a zákon č. 609/2004 Z.z. o spotrebnej dani z uhlia, elektriny a zemného plynu v znení neskorších predpisov. Novela navrhuje o.i. ustanoviť mechanizmus dočasného pozastavenia prístupu do elektronického systému prepráv minerálneho oleja a alkoholických nápojov daňovému subjektu, ktorým je užívateľský podnik, prevádzkovateľ daňového skladu, oprávnený príjemca alebo registrovaný odosielateľ, ak má správca dane odôvodnenú obavu, že nesplatná daň alebo nevyrubená daň bude, v rozsahu presahujúcom zloženú zábezpeku na daň, nevymožiteľná. Zároveň navrhuje spresniť a doplniť ustanovenia upravujúce obchodovanie s pohonnými látkami (motorová nafta, motorový benzín a LPG) v daňovom voľnom obehu a rozšíriť okruh osôb, ktoré budú môcť byť zaradené do evidencie spotrebiteľov pohonných látok. 6. Metodické pokyny vydané FRSR Zo zverejnených metodických pokynov vyberáme najdôležitejšie: Metodický pokyn k podávaniu súhrnných výkazov podľa 80 zákona č. 222/2004 Z.z. o dani z pridanej hodnoty v znení neskorších predpisov po Metodický pokyn k deleniu príjmov a výdavkov fyzických osôb podľa zákona č. 595/2003 Z. z. o dani z príjmov v znení neskorších predpisov. Metodický pokyn k zdaneniu príjmu fyzickej osoby, ktorého zdrojom je zníženie základného imania Metodický pokyn k posudzovaniu odpisu pohľadávky ako daňového výdavku podľa 19 ods. 2 písm. h), i), r), 19 ods. 3 písm. t) a 52 ods. 19 zákona č. 595/2003 Z. z. o dani z príjmov v znení neskorších predpis Metodický pokyn k 1 a 3 zákona č. 289/2008 Z. z. o používaní elektronickej registračnej pokladnice a o zmene a 5. The amendment to the Act on excise duty on mineral oil By draft amendment to Act no. 98/2004 Coll. on the Excise Duty on Mineral Oil, as amended, are amended also some Acts, Act no. 530/2011 Coll. on the Excise Duty on Alcoholic Beverages, as amended, and Act no. 609/2004 Coll. on the Excise Duty on Coal, Electricity and Natural Gas, as amended. The amendment proposes, inter alia, establishment of a mechanism for the temporary suspension of an access to the electronic system of transport of mineral oils and alcoholic beverages to the taxpayer, which is the user enterprise, tax warehouse keeper, authorized consignor or consignee, if the tax authority has reason to fear that a non-repayable tax or nonlevied tax will be, to the extent that they exceed the deposited tax, uncollectible. It also proposes to clarify and supplement the provisions governing the trading of fuels (diesel, petrol and LPG) in tax free circulation regime and extend the group of persons that could be included in the evidence of consumers of fuel. 6. Methodical guidelines issued by FRSR From published methodical guidelines we choose the most important: Methodological guideline on the submission of EC Sales Lists in accordance with Art. 80 of Act no. 222/2004 Coll. on the value added tax as amended by 1 October 2014 Methodological guideline for division of revenue and expenditure of individuals under the Act no. 595/2003 Coll. on Income Tax as amended Guideline for taxation of an income of individual, the source of which is the reduction in equity Guideline for the assessment of the writeoff of receivable as a tax deductible expense under Art. 19 Sec. 2 letter h), i), r), Art.19 Sec.. 3 letter t) and Art.52 Sec. 19 of Act no. 595/2003 Coll. on Income Tax as amended Guideline for Art.1 and Art. 3 of Act no. 289/2008 Coll. on the use of electronic cash registers (ERP) and amending Act no. 6 of 7

7 doplnení zákona č. 511/1992 Zb. o správe daní a poplatkov a o zmenách v sústave územných finančných orgánov v znení neskorších predpisov v znení neskorších predpisov k povinnosti používať ERP na evidenciu tržieb pri predaji tovaru alebo poskytnutí služby uvedenej v prílohe č. 1 zákona na rôznych jednorazovo organizovaných podujatiach. 511/1992 Coll. on the administration of taxes and fees and changes in the system of territorial financial authorities, as amended, and for the obligation to use ERP to record revenues for the sale of goods or services listed in the Annex no. 1 of the Act on once organized events. Contact: Ľubomír Alezár, Partner Renáta Krajčírová, Manager lalezar@ecovis-lap.sk rkrajcirova@ecovis-lap.sk SLOVAK TAX NEWS poskytuje informácie o vývoji a zmenách v slovenskej daňovej legislatíve, ktorý pripravujú odborníci ECOVIS LA Partners Tax, k.s. Ide len o informačný materiál, ktorý obsahuje len základné informácie a jeho účel nie je poskytnúť odbornú radu ku konkrétnej situácii alebo otázke. Preto ho nie je možné použiť pri posúdení konkrétneho problému bez predchádzajúceho kvalifikovaného poradenstva týkajúceho sa príslušnej situácie alebo otázky. Pri príprave SLOVAK TAX NEWS sme vynaložili primeranú odbornú starostlivosť. Bezohľadu na to však spoločnosť ECOVIS LA Partners Tax, k.s. nepreberá žiadnu zodpovednosť za škody a straty, ktoré vznikli alebo by mohli vzniknúť tretej osobe na základe použitia tohto materiálu. SLOVAK TAX NEWS zasielame elektronicky. Ak si želáte, aby sme vám ich zasielali, kontaktujte nás na telefónnom čísle alebo na ovej adrese office@ecovis-lap.sk. SLOVAK TAX NEWS provides information regarding developments and changes in Slovak tax legislation that is prepared by the professionals of ECOVIS LA Partners Tax, k.s. It is only of an informative nature and is not intended for the provision of professional advice for a specific situation or question. Therefore, it is not possible to apply it to a specific situation without prior qualified advice regarding the particular situation or question. When preparing SLOVAK TAX NEWS, reasonable care has been taken. However, ECOVIS LA Partners Tax, k.s. do not accept any responsibility for any losses and/or damages, which arise or which could arise to a third party based on the utilisation of this material. SLOVAK TAX NEWS is sent electronically. If you wish to receive it, please contact us at or at office@ecovis-lap.sk. 7 of 7

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