Instructions for registered LŠFJ

• confirmation of the amount of payment
• date and method of payment
• the name and address of the participant from whom he received the financial amount
• name and time of course implementation

FTF VŠMU does not issue invoices, delivery notes or other documents common in business practice.

Justification.

The provision of further education in accordance with the opinion of the Higher Education Section of 21 November 2007 is closely related to the provision of higher education, creative scientific research and creative artistic activity, and for this reason this activity is within the meaning of § 13 par. 1 letter a) of the Act of the National Council of the Slovak Republic No. 595/2003 Coll. on income tax, as amended, exempt from tax.
Pursuant to § 31 par. 1 and 2 of the Act of the National Council of the Slovak Republic no. 222/2004 Coll. on value added tax, as amended, are exempt from value added tax educational and training services, as well as the supply of goods and services closely related to educational and training services.
Universities from the perspective of z.č. 595/2003 Coll., On income tax, as amended (hereinafter the "Act") are considered taxpayers not established (unincorporated) for business purposes, which the law defines in the provisions of § 12 paragraph 3. In accordance with the wording of § 12 para. 2 subject to the tax of these taxpayers are income from activities that make a profit or by which a profit can be achieved, including income from the sale of property, income from rent, income from advertising, income from membership fees and income from which the tax is collected under § At the same time, Section 13 (1) (a) of the Act states that the income of the taxpayers in question arising from the activities for which these taxpayers arose or which is their basic activity defined by a special regulation, except for income from activities, is exempt from tax, which are business and income from which the tax is levied according to § 43. In budgetary organizations, income from activities, which is defined by the founder in the charter to fulfill its basic purpose, is also exempt from tax, and income from the rental and sale of property included in the budget of the founder, except for income from which the tax is collected according to § 43 by deduction.
That is, for the purposes of cit. of the Act, it is necessary to proceed from the division of university activities into basic activities (defined in § 1 of Act No. 131/2002 Coll. on Universities as amended) & business activities (defined in § 2 paragraph 1 of the Commercial Code and § 18 of the Act on higher education institutions in connection with the statute of a higher education institution, as the rules for performing this activity within the meaning of § 15 paragraph 2 letter m) of the Higher Education Act result from the statute of a higher education institution developed in accordance with § 18 of the Higher Education Act). If universities fulfill their mission according to § 1 par. 4 letter e) of the Act on Higher Education Institutions also by providing further education (see Act No. 386/1997 Coll., as amended, and Section 39 of Act No. 578/2004 Coll., as amended), then achieving income from this activity is considered income from the taxpayer's main activity and such income is exempt from tax in full according to § 13 par. 1 letter a) of the Act.
Act No. 222/2004 Coll. On value added tax, as amended, in the provision of § 31 defines that educational and training services provided are exempt from tax
a / according to special regulations, ie also according to Act no. 131/2002 Coll. On higher education institutions, as amended,
b / a legal entity that meets one or more conditions pursuant to § 30 par. 2 of the VAT Act,
c / as professional training and retraining provided according to Act No. 5/2004 Coll. on employment services.
In the event that the university, as a taxable person, is an authorized person to perform educational activities in accordance with Act no. 131/2002 Coll. On higher education institutions as amended / provision of further education in connection with Act No. 386/1997 Coll., As amended /, then these educational services are exempt from tax in accordance with the cited provision of the Act.