{"id":9128,"date":"2025-12-02T14:38:30","date_gmt":"2025-12-02T13:38:30","guid":{"rendered":"https:\/\/www.emineopartners.sk\/?p=9128"},"modified":"2025-12-29T13:54:32","modified_gmt":"2025-12-29T12:54:32","slug":"%d1%80%d0%b5%d0%b3%d0%b8%d1%81%d1%82%d1%80%d0%b0%d1%86%d0%b8%d1%8f-%d0%bf%d0%be-%d0%bd%d0%b4%d1%81-%d1%81%d0%be%d0%b3%d0%bb%d0%b0%d1%81%d0%bd%d0%be-%c2%a7-7-%d0%b8-%c2%a7-7a","status":"publish","type":"post","link":"https:\/\/www.emineopartners.sk\/ru\/%d1%80%d0%b5%d0%b3%d0%b8%d1%81%d1%82%d1%80%d0%b0%d1%86%d0%b8%d1%8f-%d0%bf%d0%be-%d0%bd%d0%b4%d1%81-%d1%81%d0%be%d0%b3%d0%bb%d0%b0%d1%81%d0%bd%d0%be-%c2%a7-7-%d0%b8-%c2%a7-7a\/","title":{"rendered":"\u0420\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u044f \u043f\u043e \u041d\u0414\u0421 \u0441\u043e\u0433\u043b\u0430\u0441\u043d\u043e \u00a7 7 \u0438 \u00a7 7a"},"content":{"rendered":"[vc_row type=&#187;in_container&#187; full_screen_row_position=&#187;middle&#187; scene_position=&#187;center&#187; text_color=&#187;dark&#187; text_align=&#187;left&#187; overlay_strength=&#187;0.3&#8243; shape_divider_position=&#187;bottom&#187;][vc_column column_padding=&#187;no-extra-padding&#187; column_padding_position=&#187;all&#187; background_color_opacity=&#187;1&#8243; background_hover_color_opacity=&#187;1&#8243; column_link_target=&#187;_self&#187; column_shadow=&#187;none&#187; column_border_radius=&#187;none&#187; width=&#187;1\/1&#8243; tablet_width_inherit=&#187;default&#187; tablet_text_alignment=&#187;default&#187; phone_text_alignment=&#187;default&#187; column_border_width=&#187;none&#187; column_border_style=&#187;solid&#187;][vc_column_text]\n<div id=\"attachment_7922\" style=\"width: 289px\" class=\"wp-caption alignright\"><img aria-describedby=\"caption-attachment-7922\" loading=\"lazy\" class=\"wp-image-7922 \" src=\"https:\/\/www.emineopartners.sk\/wp-content\/uploads\/2025\/03\/Viktoria_profil-1-232x300.jpg\" alt=\"Ing. Vikt\u00f3ria Hor\u00e1\u010dikov\u00e1\" width=\"279\" height=\"361\" srcset=\"https:\/\/www.emineopartners.sk\/wp-content\/uploads\/2025\/03\/Viktoria_profil-1-232x300.jpg 232w, https:\/\/www.emineopartners.sk\/wp-content\/uploads\/2025\/03\/Viktoria_profil-1.jpg 360w\" sizes=\"(max-width: 279px) 100vw, 279px\" \/><p id=\"caption-attachment-7922\" class=\"wp-caption-text\"><span style=\"color: #008773;\"><strong>Ing. Vikt\u00f3ria Hor\u00e1\u010dikov\u00e1<\/strong><br \/><\/span>\u041d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0439 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u043d\u0442<\/p><\/div>\n<p>\u0420\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u044f \u043f\u043e \u041d\u0414\u0421 \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u043e\u0434\u043d\u043e\u0439 \u0438\u0437 \u0441\u0430\u043c\u044b\u0445 \u0440\u0430\u0441\u043f\u0440\u043e\u0441\u0442\u0440\u0430\u043d\u0451\u043d\u043d\u044b\u0445 \u0442\u0435\u043c \u0432 \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0435 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u0435\u0439, <a href=\"https:\/\/www.emineopartners.sk\/ru\/%d0%b1%d1%83%d1%85%d0%b3%d0%b0%d0%bb%d1%82%d0%b5%d1%80%d1%81%d0%ba%d0%b8%d0%b9-%d1%83%d1%87%d0%b5%d1%82-%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%b8-%d0%b8-%d0%b0%d1%83%d0%b4%d0%b8%d1%82\/\">\u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u043e\u0432<\/a> 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\u043e\u0431\u044f\u0437\u0430\u043d\u043d\u043e\u0441\u0442\u0435\u0439. \u041b\u0438\u0446\u0430, \u0437\u0430\u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u044b\u0435 \u043f\u043e \u00a7 7 \u0438\u043b\u0438 \u00a7 7a, <strong>\u043d\u0435 \u0441\u0442\u0430\u043d\u043e\u0432\u044f\u0442\u0441\u044f \u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u0430\u043c\u0438 \u041d\u0414\u0421<\/strong>, \u0430 \u043f\u043e\u043b\u0443\u0447\u0430\u044e\u0442 <strong>\u0441\u0442\u0430\u0442\u0443\u0441 \u00ab\u0437\u0430\u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u043e\u0433\u043e \u043b\u0438\u0446\u0430 \u0434\u043b\u044f \u0446\u0435\u043b\u0435\u0439 \u041d\u0414\u0421\u00bb.<\/strong><\/p>\n<h3><span style=\"color: #008773;\"><strong>\u0420\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u044f \u043f\u043e \u00a7 7: \u041f\u0440\u0438\u043e\u0431\u0440\u0435\u0442\u0435\u043d\u0438\u0435 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\u0434\u043e\u0441\u0442\u0438\u0433\u0430\u0435\u0442 <strong>14 000 \u0435\u0432\u0440\u043e (\u0431\u0435\u0437 \u041d\u0414\u0421)<\/strong> \u0432 \u043a\u0430\u043b\u0435\u043d\u0434\u0430\u0440\u043d\u043e\u043c \u0433\u043e\u0434\u0443. \u0417\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u0435 \u043f\u043e\u0434\u0430\u0451\u0442\u0441\u044f <em>\u0434\u043e<\/em> \u0441\u043e\u0432\u0435\u0440\u0448\u0435\u043d\u0438\u044f \u0442\u0440\u0430\u043d\u0437\u0430\u043a\u0446\u0438\u0438, \u043a\u043e\u0442\u043e\u0440\u0430\u044f \u043f\u0440\u0435\u0432\u044b\u0441\u0438\u0442 \u044d\u0442\u043e\u0442 \u043f\u043e\u0440\u043e\u0433.<\/p>\n<p>\u041b\u0438\u0446\u043e, \u0437\u0430\u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u043e\u0435 \u043f\u043e \u00a7 7, \u043e\u0431\u044f\u0437\u0430\u043d\u043e \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u0442\u044c \u043c\u0435\u0445\u0430\u043d\u0438\u0437\u043c 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\u043d\u0435 \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u0435\u0442\u0441\u044f.<\/p>\n<h3><span style=\"color: #008773;\"><strong><img loading=\"lazy\" class=\"alignnone wp-image-9069 size-full\" src=\"https:\/\/www.emineopartners.sk\/wp-content\/uploads\/2025\/11\/danova-kontrola.jpg\" alt=\"\" width=\"1920\" height=\"1080\" srcset=\"https:\/\/www.emineopartners.sk\/wp-content\/uploads\/2025\/11\/danova-kontrola.jpg 1920w, https:\/\/www.emineopartners.sk\/wp-content\/uploads\/2025\/11\/danova-kontrola-300x169.jpg 300w, https:\/\/www.emineopartners.sk\/wp-content\/uploads\/2025\/11\/danova-kontrola-1024x576.jpg 1024w, https:\/\/www.emineopartners.sk\/wp-content\/uploads\/2025\/11\/danova-kontrola-768x432.jpg 768w, https:\/\/www.emineopartners.sk\/wp-content\/uploads\/2025\/11\/danova-kontrola-1536x864.jpg 1536w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/><\/strong><\/span><\/h3>\n<h3><span style=\"color: #008773;\"><strong>\u0420\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u044f \u043f\u043e \u00a7 7a: \u041e\u043a\u0430\u0437\u0430\u043d\u0438\u0435 \u0438 \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u0438\u0435 \u0442\u0440\u0430\u043d\u0441\u0433\u0440\u0430\u043d\u0438\u0447\u043d\u044b\u0445 \u0443\u0441\u043b\u0443\u0433<\/strong><\/span><\/h3>\n<p>\u0420\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u044f \u043f\u043e \u00a7 7a \u043a\u0430\u0441\u0430\u0435\u0442\u0441\u044f \u0442\u0440\u0430\u043d\u0441\u0433\u0440\u0430\u043d\u0438\u0447\u043d\u043e\u0433\u043e \u043e\u043a\u0430\u0437\u0430\u043d\u0438\u044f \u0438 \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u0438\u044f \u0443\u0441\u043b\u0443\u0433 \u043c\u0435\u0436\u0434\u0443 \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u0430\u043c\u0438 \u0432 \u0415\u0421. \u0420\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u044f \u043d\u0435\u043e\u0431\u0445\u043e\u0434\u0438\u043c\u0430 \u0434\u043e \u043e\u043a\u0430\u0437\u0430\u043d\u0438\u044f \u0443\u0441\u043b\u0443\u0433\u0438 \u0432 \u0434\u0440\u0443\u0433\u043e\u0435 \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u043e \u0415\u0421 \u0438\u043b\u0438 \u0434\u043e \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u0438\u044f \u0443\u0441\u043b\u0443\u0433\u0438 \u043e\u0442 \u043f\u043e\u0441\u0442\u0430\u0432\u0449\u0438\u043a\u0430 \u0438\u0437 \u0415\u0421, \u0435\u0441\u043b\u0438 \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u0435\u0442\u0441\u044f \u043c\u0435\u0445\u0430\u043d\u0438\u0437\u043c \u043e\u0431\u0440\u0430\u0442\u043d\u043e\u0433\u043e \u043d\u0430\u0447\u0438\u0441\u043b\u0435\u043d\u0438\u044f.<\/p>\n<p>\u041e\u0431\u044f\u0437\u0430\u043d\u043d\u043e\u0441\u0442\u0438 \u0432\u043a\u043b\u044e\u0447\u0430\u044e\u0442 \u043f\u043e\u0434\u0430\u0447\u0443 \u0441\u0432\u043e\u0434\u043d\u044b\u0445 \u043e\u0442\u0447\u0451\u0442\u043e\u0432 \u043f\u0440\u0438 \u043e\u043a\u0430\u0437\u0430\u043d\u0438\u0438 \u0443\u0441\u043b\u0443\u0433 \u0432 \u0415\u0421 \u0438 \u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0438\u0435 reverse charge \u043f\u0440\u0438 \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u0438\u0438 \u0443\u0441\u043b\u0443\u0433. \u0412 \u044d\u0442\u043e\u043c \u0440\u0435\u0436\u0438\u043c\u0435 \u0442\u0430\u043a\u0436\u0435 <strong>\u043d\u0435\u0442 \u043f\u0440\u0430\u0432\u0430 \u043d\u0430 \u0432\u044b\u0447\u0435\u0442 \u041d\u0414\u0421<\/strong> \u043f\u043e \u043f\u0440\u0438\u043e\u0431\u0440\u0435\u0442\u0451\u043d\u043d\u044b\u043c \u0442\u043e\u0432\u0430\u0440\u0430\u043c \u0438 \u0443\u0441\u043b\u0443\u0433\u0430\u043c \u0432 \u0421\u043b\u043e\u0432\u0430\u043a\u0438\u0438.<\/p>\n<h3><span style=\"color: #008773;\"><strong>\u0421\u0440\u0430\u0432\u043d\u0435\u043d\u0438\u0435 \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u0439 \u043f\u043e \u00a7 4, \u00a7 7 \u0438 \u00a7 7a<\/strong><\/span><\/h3>\n<ul>\n<li>\u041d\u0438\u0436\u0435 \u043f\u0440\u0438\u0432\u0435\u0434\u0435\u043d\u043e \u043f\u0440\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u043e\u0435 \u0441\u0440\u0430\u0432\u043d\u0435\u043d\u0438\u0435:<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<table style=\"height: 499px;\" width=\"1373\">\n<thead>\n<tr>\n<td><strong>\u041f\u0430\u0440\u0430\u043c\u0435\u0442\u0440<\/strong><\/td>\n<td><strong>\u00a7 4 (\u041f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a \u041d\u0414\u0421)<\/strong><\/td>\n<td><strong>\u00a7 7 (\u0422\u043e\u0432\u0430\u0440\u044b \u0438\u0437 \u0415\u0421)<\/strong><\/td>\n<td><strong>\u00a7 7a (\u0423\u0441\u043b\u0443\u0433\u0438 \u0415\u0421)<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>\u0421\u0442\u0430\u0442\u0443\u0441<\/strong><\/td>\n<td>\u041f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a \u041d\u0414\u0421<\/td>\n<td>\u0417\u0430\u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u043e\u0435 \u043b\u0438\u0446\u043e<\/td>\n<td>\u0417\u0430\u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u043e\u0435 \u043b\u0438\u0446\u043e<\/td>\n<\/tr>\n<tr>\n<td><strong>\u041f\u0440\u0435\u0434\u043c\u0435\u0442<\/strong><\/td>\n<td>\u041f\u043e\u0441\u0442\u0430\u0432\u043a\u0430 \u0442\u043e\u0432\u0430\u0440\u043e\u0432\/\u0443\u0441\u043b\u0443\u0433 \u0432 \u0421\u043b\u043e\u0432\u0430\u043a\u0438\u0438<\/td>\n<td>\u041f\u0440\u0438\u043e\u0431\u0440\u0435\u0442\u0435\u043d\u0438\u0435 \u0442\u043e\u0432\u0430\u0440\u043e\u0432 \u0438\u0437 \u0415\u0421<\/td>\n<td>\u041e\u043a\u0430\u0437\u0430\u043d\u0438\u0435\/\u043f\u043e\u043b\u0443\u0447\u0435\u043d\u0438\u0435 \u0443\u0441\u043b\u0443\u0433 \u0432 \u0415\u0421<\/td>\n<\/tr>\n<tr>\n<td><strong>\u041f\u043e\u0440\u043e\u0433<\/strong><\/td>\n<td>\u041e\u0431\u043e\u0440\u043e\u0442 &gt; 50 000 \u20ac \/ 62 500 \u20ac<\/td>\n<td>\u0421\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c \u0442\u043e\u0432\u0430\u0440\u043e\u0432 &gt; 14 000 \u20ac<\/td>\n<td>\u0411\u0435\u0437 \u043f\u043e\u0440\u043e\u0433\u0430<\/td>\n<\/tr>\n<tr>\n<td><strong>\u041d\u0430\u043b\u043e\u0433\u043e\u0432\u0430\u044f \u043e\u0431\u044f\u0437\u0430\u043d\u043d\u043e\u0441\u0442\u044c<\/strong><\/td>\n<td>\u041d\u0430\u0447\u0438\u0441\u043b\u0435\u043d\u0438\u0435 \u041d\u0414\u0421 \u043f\u043e \u0432\u043d\u0443\u0442\u0440\u0435\u043d\u043d\u0438\u043c \u043f\u043e\u0441\u0442\u0430\u0432\u043a\u0430\u043c<\/td>\n<td>Reverse charge \u043d\u0430 \u043f\u0440\u0438\u043e\u0431\u0440\u0435\u0442\u0451\u043d\u043d\u044b\u0435 \u0442\u043e\u0432\u0430\u0440\u044b<\/td>\n<td>Reverse charge \u043d\u0430 \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u043d\u044b\u0435 \u0443\u0441\u043b\u0443\u0433\u0438<\/td>\n<\/tr>\n<tr>\n<td><strong>\u041f\u0440\u0430\u0432\u043e \u043d\u0430 \u0432\u044b\u0447\u0435\u0442<\/strong><\/td>\n<td>\u0414\u0430<\/td>\n<td>\u041d\u0435\u0442<\/td>\n<td>\u041d\u0435\u0442<\/td>\n<\/tr>\n<tr>\n<td><strong>\u041e\u0442\u0447\u0451\u0442\u043d\u043e\u0441\u0442\u044c<\/strong><\/td>\n<td>\u0414\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044f \u041d\u0414\u0421, \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c\u043d\u044b\u0439 \u043e\u0442\u0447\u0451\u0442, \u0441\u0432\u043e\u0434\u043d\u044b\u0439 \u043e\u0442\u0447\u0451\u0442<\/td>\n<td>\u0414\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044f \u041d\u0414\u0421<\/td>\n<td>\u0414\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044f \u041d\u0414\u0421 + \u0441\u0432\u043e\u0434\u043d\u044b\u0439 \u043e\u0442\u0447\u0451\u0442 (\u043f\u0440\u0438 \u0443\u0441\u043b\u0443\u0433\u0430\u0445)<\/td>\n<\/tr>\n<tr>\n<td><strong>\u0421\u0440\u043e\u043a \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u0438<\/strong><\/td>\n<td>\u0414\u043e 5 \u0440\u0430\u0431\u043e\u0447\u0438\u0445 \u0434\u043d\u0435\u0439<\/td>\n<td>\u0414\u043e \u043f\u0440\u0435\u0432\u044b\u0448\u0435\u043d\u0438\u044f \u043b\u0438\u043c\u0438\u0442\u0430<\/td>\n<td>\u0414\u043e \u043e\u043a\u0430\u0437\u0430\u043d\u0438\u044f\/\u043f\u043e\u043b\u0443\u0447\u0435\u043d\u0438\u044f \u0443\u0441\u043b\u0443\u0433\u0438<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span style=\"color: #008773;\"><strong>\u041f\u0440\u0438\u043c\u0435\u0440 1: \u041f\u043e\u043a\u0443\u043f\u043a\u0430 \u0442\u043e\u0432\u0430\u0440\u043e\u0432 \u0438\u0437 \u0415\u0421 \u043f\u0440\u0438 \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u0438 \u043f\u043e \u00a7 7a<\/strong><\/span><\/h3>\n<p>\u041d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a, \u0437\u0430\u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u044b\u0439 \u0442\u043e\u043b\u044c\u043a\u043e \u043f\u043e \u00a7 7a, \u043f\u043b\u0430\u043d\u0438\u0440\u0443\u0435\u0442 \u043f\u0440\u0438\u043e\u0431\u0440\u0435\u0441\u0442\u0438 \u0442\u043e\u0432\u0430\u0440 \u0438\u0437 \u0413\u0435\u0440\u043c\u0430\u043d\u0438\u0438 \u043d\u0430 \u0441\u0443\u043c\u043c\u0443 3 500 \u0435\u0432\u0440\u043e. \u041f\u043e\u0440\u043e\u0433 14 000 \u0435\u0432\u0440\u043e \u043f\u043e \u00a7 7 \u0435\u0449\u0451 \u043d\u0435 \u043f\u0440\u0435\u0432\u044b\u0448\u0435\u043d, \u043f\u043e\u044d\u0442\u043e\u043c\u0443 \u043e\u043d \u043c\u043e\u0436\u0435\u0442 \u0432\u044b\u0431\u0440\u0430\u0442\u044c, \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u0442\u044c \u043b\u0438 \u0441\u0432\u043e\u0439 VAT ID.<\/p>\n<ol>\n<li><strong>a) VAT ID \u043d\u0435 \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d:<\/strong><br \/>\n\u041f\u043e\u0441\u0442\u0430\u0432\u0449\u0438\u043a \u043d\u0430\u0447\u0438\u0441\u043b\u044f\u0435\u0442 \u043d\u0435\u043c\u0435\u0446\u043a\u0438\u0439 \u041d\u0414\u0421. \u0412 \u0421\u043b\u043e\u0432\u0430\u043a\u0438\u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u0430\u044f \u043e\u0431\u044f\u0437\u0430\u043d\u043d\u043e\u0441\u0442\u044c \u043d\u0435 \u0432\u043e\u0437\u043d\u0438\u043a\u0430\u0435\u0442.<\/li>\n<\/ol>\n<p><strong>b) VAT ID \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d:<\/strong><br \/>\n\u041f\u043e\u0441\u0442\u0430\u0432\u043a\u0430 \u043e\u0441\u0432\u043e\u0431\u043e\u0436\u0434\u0435\u043d\u0430 \u043e\u0442 \u041d\u0414\u0421, \u0430 \u043f\u043e\u043a\u0443\u043f\u0430\u0442\u0435\u043b\u044c \u0434\u043e\u043b\u0436\u0435\u043d \u043d\u0430\u0447\u0438\u0441\u043b\u0438\u0442\u044c \u043d\u0430\u043b\u043e\u0433 \u0432 \u0421\u043b\u043e\u0432\u0430\u043a\u0438\u0438. \u041f\u043e\u0441\u043a\u043e\u043b\u044c\u043a\u0443 \u00a7 7a \u043d\u0435 \u0434\u0430\u0451\u0442 \u043f\u0440\u0430\u0432\u043e \u043d\u0430 \u0432\u044b\u0447\u0435\u0442, \u041d\u0414\u0421 \u0441\u0442\u0430\u043d\u043e\u0432\u0438\u0442\u0441\u044f \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u043c.<\/p>\n<h3><span style=\"color: #008773;\"><strong>\u041f\u0440\u0438\u043c\u0435\u0440 2: Reverse charge \u0434\u043b\u044f \u0443\u0441\u043b\u0443\u0433 \u0438\u0437 \u0442\u0440\u0435\u0442\u044c\u0435\u0439 \u0441\u0442\u0440\u0430\u043d\u044b (\u0431\u0435\u0437 \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u0438)<\/strong><\/span><\/h3>\n<p>\u0415\u0441\u043b\u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a, \u043a\u043e\u0442\u043e\u0440\u044b\u0439 \u043d\u0435 \u0437\u0430\u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0438\u0440\u043e\u0432\u0430\u043d \u043f\u043e \u00a7 4, \u00a7 7 \u0438\u043b\u0438 \u00a7 7a, \u043f\u043e\u043b\u0443\u0447\u0430\u0435\u0442 \u0443\u0441\u043b\u0443\u0433\u0443 \u043e\u0442 \u043f\u043e\u0441\u0442\u0430\u0432\u0449\u0438\u043a\u0430 \u0438\u0437 \u0442\u0440\u0435\u0442\u044c\u0435\u0439 \u0441\u0442\u0440\u0430\u043d\u044b, \u0438 \u043c\u0435\u0441\u0442\u043e \u043f\u043e\u0441\u0442\u0430\u0432\u043a\u0438 \u2014 \u0421\u043b\u043e\u0432\u0430\u043a\u0438\u044f, \u043e\u043d \u043e\u0431\u044f\u0437\u0430\u043d \u043f\u0440\u0438\u043c\u0435\u043d\u0438\u0442\u044c reverse charge.<br \/>\n\u0420\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u044f \u043f\u043e \u00a7 7a \u043d\u0435 \u0442\u0440\u0435\u0431\u0443\u0435\u0442\u0441\u044f, \u0442\u0430\u043a \u043a\u0430\u043a \u043e\u043d\u0430 \u043e\u0442\u043d\u043e\u0441\u0438\u0442\u0441\u044f \u0442\u043e\u043b\u044c\u043a\u043e \u043a \u0443\u0441\u043b\u0443\u0433\u0430\u043c \u0438\u0437 \u0415\u0421. \u041f\u043e\u043b\u0443\u0447\u0430\u0442\u0435\u043b\u044c \u043f\u043e\u0434\u0430\u0451\u0442 <strong>\u0440\u0430\u0437\u043e\u0432\u0443\u044e \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044e \u043f\u043e \u041d\u0414\u0421<\/strong> \u0438 \u0443\u043f\u043b\u0430\u0447\u0438\u0432\u0430\u0435\u0442 \u043d\u0430\u043b\u043e\u0433.<\/p>\n<h3><span style=\"color: #008773;\"><strong>\u0418\u0442\u043e\u0433\u0438 \u0434\u043b\u044f \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0438<\/strong><\/span><\/h3>\n<p>\u0420\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u0438 \u043f\u043e \u00a7 7 \u0438 \u00a7 7a \u0441\u043b\u0443\u0436\u0430\u0442 \u0438\u0441\u043a\u043b\u044e\u0447\u0438\u0442\u0435\u043b\u044c\u043d\u043e \u0434\u043b\u044f \u0432\u044b\u043f\u043e\u043b\u043d\u0435\u043d\u0438\u044f \u043a\u043e\u043d\u043a\u0440\u0435\u0442\u043d\u044b\u0445 \u0442\u0440\u0430\u043d\u0441\u0433\u0440\u0430\u043d\u0438\u0447\u043d\u044b\u0445 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432 \u0438 <strong>\u043d\u0435 \u0434\u0430\u044e\u0442 \u043f\u0440\u0430\u0432\u0430 \u043d\u0430 \u0432\u044b\u0447\u0435\u0442 \u041d\u0414\u0421<\/strong>. \u041f\u0440\u0438 \u043f\u0440\u0438\u043e\u0431\u0440\u0435\u0442\u0435\u043d\u0438\u0438 \u0442\u043e\u0432\u0430\u0440\u043e\u0432 \u0438\u0437 \u0415\u0421 \u043d\u0438\u0436\u0435 \u043b\u0438\u043c\u0438\u0442\u0430 14 000 \u0435\u0432\u0440\u043e \u0438\u043d\u043e\u0433\u0434\u0430 \u0432\u044b\u0433\u043e\u0434\u043d\u0435\u0435 \u043d\u0435 \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u0442\u044c VAT ID \u043f\u043e\u0441\u0442\u0430\u0432\u0449\u0438\u043a\u0443. \u041f\u0440\u0438 \u0443\u0441\u043b\u0443\u0433\u0430\u0445 \u0438\u0437 \u0442\u0440\u0435\u0442\u044c\u0438\u0445 \u0441\u0442\u0440\u0430\u043d \u0434\u043e\u0441\u0442\u0430\u0442\u043e\u0447\u043d\u043e \u0440\u0430\u0437\u043e\u0432\u043e\u0439 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0439 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0438.<\/p>\n<p>\u041f\u0440\u0430\u0432\u0438\u043b\u044c\u043d\u044b\u0439 \u0432\u044b\u0431\u043e\u0440 \u0440\u0435\u0436\u0438\u043c\u0430 \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u0438 \u043a\u0440\u0438\u0442\u0438\u0447\u0435\u0441\u043a\u0438 \u0432\u0430\u0436\u0435\u043d \u0434\u043b\u044f \u0441\u043d\u0438\u0436\u0435\u043d\u0438\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u0440\u0438\u0441\u043a\u043e\u0432 \u0438 \u0438\u0437\u043b\u0438\u0448\u043d\u0438\u0445 \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432. \u041f\u0440\u0438 \u0441\u043e\u043c\u043d\u0435\u043d\u0438\u044f\u0445 \u0440\u0435\u043a\u043e\u043c\u0435\u043d\u0434\u0443\u0435\u0442\u0441\u044f \u043e\u0431\u0440\u0430\u0442\u0438\u0442\u044c\u0441\u044f \u043a<a href=\"https:\/\/www.emineopartners.sk\/ru\/%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%be%d0%b2%d0%be%d0%b5-%d0%ba%d0%be%d0%bd%d1%81%d1%83%d0%bb%d1%8c%d1%82%d0%b8%d1%80%d0%be%d0%b2%d0%b0%d0%bd%d0%b8%d0%b5\/\"> \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u043c\u0443 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u043d\u0442\u0443<\/a>, \u043a\u043e\u0442\u043e\u0440\u044b\u0439 \u043e\u0446\u0435\u043d\u0438\u0442 \u0441\u0438\u0442\u0443\u0430\u0446\u0438\u044e \u0441 \u0443\u0447\u0451\u0442\u043e\u043c \u043a\u043e\u043d\u043a\u0440\u0435\u0442\u043d\u044b\u0445 \u043e\u0431\u0441\u0442\u043e\u044f\u0442\u0435\u043b\u044c\u0441\u0442\u0432.<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #999999;\">Vy\u0161\u0161ie uveden\u00e9 inform\u00e1cie na tejto webovej str\u00e1nke sl\u00fa\u017eia na z\u00edskanie z\u00e1kladn\u00e9ho preh\u013eadu o da\u0148ov\u00fdch, \u00fa\u010dtovn\u00fdch a pr\u00e1vnych predpisoch. V \u017eiadnom pr\u00edpade nesl\u00fa\u017eia ako n\u00e1vod pre ich aplik\u00e1ciu v praxi, ktor\u00e1 sa m\u00f4\u017ee v\u00fdrazne odli\u0161ova\u0165 od platn\u00fdch pr\u00e1vnych predpisov v danom \u010dase. Inform\u00e1cie na tejto webovej str\u00e1nke negarantuj\u00fa pr\u00e1vne, \u00fa\u010dtovn\u00e9, da\u0148ov\u00e9 \u010di in\u00e9 odborn\u00e9 poradenstvo alebo slu\u017eby. Inform\u00e1cie ako tak\u00e9 by nemali by\u0165 bran\u00e9 ako n\u00e1hrada za odborn\u00e9 konzult\u00e1cie s \u00fa\u010dtovn\u00fdmi, da\u0148ov\u00fdmi, pr\u00e1vnymi \u010di in\u00fdmi poradcami. Spolo\u010dnos\u0165 EMINEO PARTNERS nezodpoved\u00e1 a nenesie zodpovednos\u0165 za pr\u00edpadne nezrovnalosti, opomenutia a v\u00fdsledky z\u00edskan\u00e9 na z\u00e1klade pou\u017eitia t\u00fdchto inform\u00e1ci\u00ed. V\u0161etky inform\u00e1cie a pr\u00edklady s\u00fa poskytovan\u00e9 bez akejko\u013evek z\u00e1ruky na ich aplikovate\u013enos\u0165 v praxi. Spolo\u010dnos\u0165 EMINEO PARTNERS nie je povinn\u00e1 reflektova\u0165 platn\u00e9 pr\u00e1vne predpisy na inform\u00e1cie a pr\u00edklady poskytnut\u00e9 na tejto webovej str\u00e1nke.<\/span><strong>\u00a0<\/strong><\/p>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=&#187;in_container&#187; full_screen_row_position=&#187;middle&#187; scene_position=&#187;center&#187; text_color=&#187;light&#187; text_align=&#187;center&#187; top_padding=&#187;50&#8243; bottom_padding=&#187;0&#8243; zindex=&#187;2&#8243; overlay_strength=&#187;0.3&#8243; shape_divider_position=&#187;bottom&#187; shape_type=&#187;&#187;][vc_column column_padding=&#187;no-extra-padding&#187; column_padding_position=&#187;all&#187; background_color_opacity=&#187;1&#8243; background_hover_color_opacity=&#187;1&#8243; column_link_target=&#187;_self&#187; column_shadow=&#187;none&#187; column_border_radius=&#187;none&#187; width=&#187;1\/6&#8243; tablet_width_inherit=&#187;default&#187; tablet_text_alignment=&#187;default&#187; phone_text_alignment=&#187;default&#187; column_border_width=&#187;none&#187; column_border_style=&#187;solid&#187;][\/vc_column][vc_column centered_text=&#187;true&#187; column_padding=&#187;padding-2-percent&#187; column_padding_position=&#187;all&#187; background_color=&#187;#37394a&#187; background_color_opacity=&#187;1&#8243; background_hover_color_opacity=&#187;1&#8243; column_link_target=&#187;_self&#187; column_shadow=&#187;medium_depth&#187; column_border_radius=&#187;none&#187; width=&#187;2\/3&#8243; tablet_width_inherit=&#187;default&#187; tablet_text_alignment=&#187;default&#187; phone_text_alignment=&#187;default&#187; column_border_width=&#187;none&#187; column_border_style=&#187;solid&#187;][divider line_type=&#187;No Line&#187; custom_height=&#187;20&#8243;][vc_column_text el_class=&#187;kontakt-cta-box&#187;]\n<h3 style=\"text-align: center;\">\u0417\u0430\u043f\u0438\u0448\u0438\u0442\u0435\u0441\u044c \u043d\u0430 \u0432\u0441\u0442\u0440\u0435\u0447\u0443<br data-start=\"21\" data-end=\"24\" \/>\u0441 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u043c \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u043d\u0442\u043e\u043c<\/h3>\n[\/vc_column_text][divider line_type=&#187;No Line&#187; 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