Zásielkový predaj - z pohľadu potenciálneho predajcu

Ak uvažujete o tom, že by ste chceli predávať svoj tovar alebo služby prostredníctvom zásielkového predaja, mali by ste vedieť aspoň niekoľko základných informácií ešte pred tým, ako si začnete študovať zákonné práva a povinnosti. Poskytnem vám malý súhrn, ktorý by mohol byť pre vás motiváciou, ale možno aj odradením od tohto spôsobu predaja.

Zásielkový predaj je vlastne zmluva uzavieraná na diaľku, ktorú uzatvára predávajúci a spotrebiteľ na predaj tovaru, alebo na poskytnutie služby na diaľku, výlučne prostredníctvom prostriedkov komunikácie, ako je najmä adresovaný list, adresovaná tlačovina, neadresovaná tlačovina, ponukový katalóg, inzercia v tlači s formulárom objednávky, automatické telefónne zariadenie, telefón, videofón, fax, videotex (mikropočítač a televízna obrazovka) s klávesnicou alebo obrazovkou reagujúcou na dotyk, rozhlas, televízia pri predaji cez telefón alebo elektronická pošta.

Predajca je osoba zaregistrovaná na podnikanie v živnostenskom alebo obchodnom registri, alebo je oprávnená vykonávať podnikateľskú činnosť na základe osobitých predpisov.

Predajca musí mať pridelené DIČ (daňovým identifikačným číslom), nemusí byť však platcom DPH.

Dôležitou informáciou pre platcov DPH je špeciálne ustanovenie zákona o DPH, o mieste dodania tovaru podľa § 14 zákona 222/2004 Z.z.

Podľa tohto ustanovenia je miestom dodania tovaru:

 

1.    ak je tovar dodaný z iného členského štátu do tuzemska, je tuzemsko s výnimkou, ak hodnota tovaru bez dane dodaného do tuzemska nedosiahne v kalendárnom roku 35 000 eur. Ak dodávateľ dodaním tovaru nedosiahne v kalendárnom roku hodnotu 35 000 eur, môže si za miesto dodania tovaru zvoliť tuzemsko, ktoré bude miestom dodania tovaru najmenej dva nasledujúce, po sebe idúce kalendárne roky.
2.    ak je tovar dodaný z tuzemska do iného členského štátu, je členský štát, v ktorom sa skončí odoslanie tovaru, ak hodnota dodaného tovaru dosiahne v kalendárnom roku hodnotu určenú týmto členským štátom alebo ak si dodávateľ zvolí za miesto dodania tovaru tento členský štát.
3.    tovar ktorý je predmetom spotrebnej dane, je miesto, kde sa tovar nachádza v čase skončenia jeho odoslania alebo prepravy ku kupujúcemu.

Prehľad limitov pre zásielkový obchod platných v členských štátoch EÚ zverejnených Finančným riaditeľstvom SR (sekcia metodiky daní) nájdete TU.

Ak ste sa už prelúskali cez limity a podmienky zásielkového predaja a začnete svoje služby alebo tovar predávať týmto spôsobom, dbajte na zásady Fair Play. Vaši potenciálni klienti si určite prečítali predošlý článok ;-) o Zásielkovom predaji z pohľadu kupujúceho. Pre dlhodobý úspech v podnikaní je nevyhnutné byť k zákazníkom fér.

Spomenula som tu len tie najzákladnejšie informácie, ktoré by vám mohli pomôcť sa rozhodnúť či sa chcete zaoberať zásielkovým predajom. Držím palce, aby ste sa aj na základe týchto riadkov správne rozhodli.

Alexandra Koptáková


Zdroj: www.drsr.sk

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