{"id":7845,"date":"2025-01-31T17:47:22","date_gmt":"2025-01-31T17:47:22","guid":{"rendered":"http:\/\/kltaudit.sk\/?p=7845"},"modified":"2025-01-31T17:51:41","modified_gmt":"2025-01-31T17:51:41","slug":"zmeny-v-registracii-pre-dph-od-roku-2025-prakticky-prehlad-pre-podnikatelov","status":"publish","type":"post","link":"https:\/\/kltaudit.sk\/en\/zmeny-v-registracii-pre-dph-od-roku-2025-prakticky-prehlad-pre-podnikatelov\/","title":{"rendered":"Zmeny v registr\u00e1cii pre DPH od roku 2025: Praktick\u00fd preh\u013ead pre podnikate\u013eov"},"content":{"rendered":"<p class=\"qtranxs-available-languages-message qtranxs-available-languages-message-en\">Sorry, this entry is only available in <a href=\"https:\/\/kltaudit.sk\/sk\/wp-json\/wp\/v2\/posts\/7845\" class=\"qtranxs-available-language-link qtranxs-available-language-link-sk\" title=\"Slovensky\">Slovak<\/a>.<\/p><p>Od 1. janu\u00e1ra 2025 vstupuj\u00fa do platnosti d\u00f4le\u017eit\u00e9 zmeny v procese registr\u00e1cie pre da\u0148 z pridanej hodnoty (DPH). Tieto zmeny sa dotkn\u00fa v\u0161etk\u00fdch tuzemsk\u00fdch aj zahrani\u010dn\u00fdch zdanite\u013en\u00fdch os\u00f4b a prin\u00e1\u0161aj\u00fa nov\u00e9 pravidl\u00e1 pre sledovanie obratu a povinn\u00fa registr\u00e1ciu. Cie\u013eom je harmoniz\u00e1cia pravidiel v r\u00e1mci E\u00da a zjednodu\u0161enie procesov pre podnikate\u013eov. V tomto \u010dl\u00e1nku n\u00e1jdete jasn\u00fd preh\u013ead zmien, prahov\u00fdch hodn\u00f4t, postupov a praktick\u00fdch pr\u00edkladov.<!--more--><\/p>\n<p><strong>Hlavn\u00e9 zmeny v registr\u00e1cii pre DPH od roku 2025<\/strong><\/p>\n<ol>\n<li><strong> Nov\u00e9 prahy pre registr\u00e1ciu<\/strong><\/li>\n<\/ol>\n<ul>\n<li><strong>50 000 EUR za predch\u00e1dzaj\u00faci kalend\u00e1rny rok:<\/strong> Ak zdanite\u013en\u00e1 osoba dosiahne tento obrat, mus\u00ed poda\u0165 \u017eiados\u0165 o registr\u00e1ciu do 5 pracovn\u00fdch dn\u00ed.<\/li>\n<li><strong>62 500 EUR v aktu\u00e1lnom roku:<\/strong> Pri prekro\u010den\u00ed tohto obratu sa osoba st\u00e1va platite\u013eom DPH okam\u017eite pri dodan\u00ed tovaru alebo slu\u017eby.<\/li>\n<\/ul>\n<ol start=\"2\">\n<li><strong> Nov\u00fd sp\u00f4sob sledovania obratu<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Obrat sa sleduje v\u017edy za kalend\u00e1rny rok (od 1. janu\u00e1ra do 31. decembra) a na za\u010diatku ka\u017ed\u00e9ho roka sa &#8220;vynuluje&#8221;.<\/li>\n<li>Do obratu sa nezapo\u010d\u00edtavaj\u00fa niektor\u00e9 slu\u017eby osloboden\u00e9 od dane, ako finan\u010dn\u00e9 alebo pois\u0165ovac\u00ed slu\u017eby.<\/li>\n<\/ul>\n<ol start=\"3\">\n<li><strong> Skr\u00e1ten\u00e1 lehota na podanie \u017eiadosti<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Zdanite\u013en\u00e1 osoba mus\u00ed poda\u0165 \u017eiados\u0165 o registr\u00e1ciu na DPH do 5 pracovn\u00fdch dn\u00ed od prekro\u010denia obratu.<\/li>\n<li>Da\u0148ov\u00fd \u00farad vyd\u00e1 rozhodnutie o registr\u00e1cii do 10 dn\u00ed.<\/li>\n<\/ul>\n<ol start=\"4\">\n<li><strong> Dobrovo\u013en\u00e1 registr\u00e1cia<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Mo\u017enos\u0165 registr\u00e1cie pred prekro\u010den\u00edm obratu 50 000 EUR ost\u00e1va v platnosti.<\/li>\n<li>Novinkou je mo\u017enos\u0165 dobrovo\u013en\u00e9ho podania \u017eiadosti po prekro\u010den\u00ed obratu 50 000 EUR, ale pred dosiahnut\u00edm hranice 62 500 EUR.<\/li>\n<\/ul>\n<p><strong>Pr\u00edklady na sledovanie obratu a registr\u00e1ciu<\/strong><\/p>\n<p><strong>Prekro\u010denie obratu 50 000 EUR<\/strong><\/p>\n<p><strong>Pr\u00edklad:<\/strong> Spolo\u010dnos\u0165 ABC, s.r.o., dosiahla od 1.1.2025 do 30.9.2025 obrat vo v\u00fd\u0161ke 45 000 EUR. D\u0148a 5.10.2025 predala slu\u017eby za 6 000 EUR, \u010d\u00edm prekro\u010dila hranicu 50 000 EUR.<\/p>\n<ul>\n<li>Spolo\u010dnos\u0165 podala \u017eiados\u0165 o registr\u00e1ciu na DPH d\u0148a 8.10.2025 (do 5 pracovn\u00fdch dn\u00ed).<\/li>\n<li>Da\u0148ov\u00fd \u00farad pridelil I\u010c DPH s platnos\u0165ou od 1.1.2026.<\/li>\n<\/ul>\n<p><strong>Prekro\u010denie obratu 62 500 EUR<\/strong><\/p>\n<p><strong>Pr\u00edklad:<\/strong> Spolo\u010dnos\u0165 ABC, s.r.o., dosiahla od 1.1.2025 obrat vo v\u00fd\u0161ke 60 000 EUR. D\u0148a 20.5.2025 predala tovary za 5 000 EUR, \u010d\u00edm prekro\u010dila hranicu 62 500 EUR.<\/p>\n<ul>\n<li>Spolo\u010dnos\u0165 sa st\u00e1va platite\u013eom DPH okam\u017eite d\u0148a 20.5.2025, pri\u010dom m\u00e1 povinnos\u0165 poda\u0165 \u017eiados\u0165 do 5 pracovn\u00fdch dn\u00ed.<\/li>\n<\/ul>\n<p><strong>Dobrovo\u013en\u00e1 registr\u00e1cia<\/strong><\/p>\n<p><strong>Pr\u00edklad:<\/strong> Spolo\u010dnos\u0165 dosiahla obrat 42 000 EUR a podala \u017eiados\u0165 o dobrovo\u013en\u00fa registr\u00e1ciu d\u0148a 15.11.2025.<\/p>\n<ul>\n<li>Da\u0148ov\u00fd \u00farad v rozhodnut\u00ed uviedol, \u017ee platite\u013eom DPH sa st\u00e1va od 1.12.2025.<\/li>\n<li>Dobrovo\u013en\u00e1 registr\u00e1cia poskytuje flexibilitu a lep\u0161iu kontrolu nad \u010dasovan\u00edm povinnost\u00ed.<\/li>\n<\/ul>\n<p><strong>Z\u00e1sadn\u00e9 rozdiely oproti predch\u00e1dzaj\u00facim pravidl\u00e1m<\/strong><\/p>\n<ul>\n<li><strong>Sledovanie obratu:<\/strong> Nov\u00fd model za kalend\u00e1rny rok namiesto posledn\u00fdch 12 mesiacov.<\/li>\n<li><strong>Dvojit\u00e9 prahy:<\/strong> Hranice 50 000 EUR (na podanie \u017eiadosti) a 62 500 EUR (okam\u017eit\u00e1 registr\u00e1cia).<\/li>\n<li><strong>R\u00fdchlej\u0161ie konanie:<\/strong> Skr\u00e1ten\u00e9 lehoty na podanie \u017eiadosti a vydanie rozhodnutia.<\/li>\n<\/ul>\n<p><strong>Registr\u00e1cia zahrani\u010dn\u00fdch os\u00f4b a in\u00e9 pr\u00edpady<\/strong><\/p>\n<p><strong>Zahrani\u010dn\u00e9 osoby<\/strong><\/p>\n<ul>\n<li>Zahrani\u010dn\u00e1 osoba mus\u00ed po\u017eiada\u0165 o registr\u00e1ciu do 5 dn\u00ed po za\u010dat\u00ed ekonomickej \u010dinnosti v SR.<\/li>\n<li>Da\u0148ov\u00fd \u00farad Bratislava vyd\u00e1 rozhodnutie do 10 dn\u00ed.<\/li>\n<\/ul>\n<p><strong>Osoby poskytuj\u00face osloboden\u00e9 slu\u017eby<\/strong><\/p>\n<ul>\n<li>Po novom sa do obratu zah\u0155\u0148aj\u00fa aj osloboden\u00e9 slu\u017eby (napr. finan\u010dn\u00e9 a pois\u0165ovac\u00ed).<\/li>\n<li>Zdanite\u013en\u00e1 osoba dostane I\u010c DPH, no nebude musie\u0165 pod\u00e1va\u0165 priznanie ani kontroln\u00fd v\u00fdkaz.<\/li>\n<\/ul>\n<p><strong>Z\u00e1ver<\/strong><\/p>\n<p>Tieto zmeny prin\u00e1\u0161aj\u00fa jasnej\u0161\u00ed a jednoduch\u0161\u00ed syst\u00e9m, no vy\u017eaduj\u00fa d\u00f4kladn\u00e9 sledovanie obratu a presn\u00e9 dodr\u017eiavanie term\u00ednov. Ak potrebujete pom\u00f4c\u0165 s registr\u00e1ciou alebo \u010fal\u0161ie inform\u00e1cie, nev\u00e1hajte sa na n\u00e1s obr\u00e1ti\u0165.<\/p>","protected":false},"excerpt":{"rendered":"<p class=\"qtranxs-available-languages-message qtranxs-available-languages-message-en\">Sorry, this entry is only available in <a href=\"https:\/\/kltaudit.sk\/sk\/wp-json\/wp\/v2\/posts\/7845\" class=\"qtranxs-available-language-link qtranxs-available-language-link-sk\" title=\"Slovensky\">Slovak<\/a>.<\/p>\n<p>Od 1. janu\u00e1ra 2025 vstupuj\u00fa do platnosti d\u00f4le\u017eit\u00e9 zmeny v procese registr\u00e1cie pre da\u0148 z pridanej hodnoty (DPH). Tieto zmeny sa dotkn\u00fa v\u0161etk\u00fdch tuzemsk\u00fdch aj zahrani\u010dn\u00fdch zdanite\u013en\u00fdch os\u00f4b a prin\u00e1\u0161aj\u00fa nov\u00e9 pravidl\u00e1 pre sledovanie obratu a povinn\u00fa registr\u00e1ciu. Cie\u013eom je harmoniz\u00e1cia pravidiel v r\u00e1mci E\u00da a zjednodu\u0161enie procesov pre podnikate\u013eov. V tomto \u010dl\u00e1nku n\u00e1jdete jasn\u00fd preh\u013ead zmien, prahov\u00fdch hodn\u00f4t, postupov a praktick\u00fdch pr\u00edkladov.<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[6,8],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v14.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title><\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/kltaudit.sk\/zmeny-v-registracii-pre-dph-od-roku-2025-prakticky-prehlad-pre-podnikatelov\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:sk]Zmeny v registr\u00e1cii pre DPH od roku 2025: Praktick\u00fd preh\u013ead pre podnikate\u013eov[:] | KLT AUDIT, spol. s r. o.\" \/>\n<meta property=\"og:description\" content=\"[:sk]Od 1. janu\u00e1ra 2025 vstupuj\u00fa do platnosti d\u00f4le\u017eit\u00e9 zmeny v procese registr\u00e1cie pre da\u0148 z pridanej hodnoty (DPH). 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