{"id":7848,"date":"2025-02-05T15:58:39","date_gmt":"2025-02-05T15:58:39","guid":{"rendered":"http:\/\/kltaudit.sk\/?p=7848"},"modified":"2025-02-05T16:36:43","modified_gmt":"2025-02-05T16:36:43","slug":"dan-z-financnych-transakcii-co-prinasa-a-na-co-si-dat-pozor","status":"publish","type":"post","link":"https:\/\/kltaudit.sk\/en\/dan-z-financnych-transakcii-co-prinasa-a-na-co-si-dat-pozor\/","title":{"rendered":"Da\u0148 z finan\u010dn\u00fdch transakci\u00ed: \u010co prin\u00e1\u0161a a na \u010do si da\u0165 pozor?"},"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\/7848\" class=\"qtranxs-available-language-link qtranxs-available-language-link-sk\" title=\"Slovensky\">Slovak<\/a>.<\/p><p>Da\u0148 z finan\u010dn\u00fdch transakci\u00ed (DFT) vst\u00fapila do platnosti 1. janu\u00e1ra 2025 a ovplyv\u0148uje \u0161irok\u00e9 spektrum finan\u010dn\u00fdch oper\u00e1ci\u00ed. Jej hlavn\u00fdm cie\u013eom je vytvori\u0165 nov\u00fd zdroj pr\u00edjmov pre \u0161t\u00e1t prostredn\u00edctvom zda\u0148ovania vybran\u00fdch platobn\u00fdch transakci\u00ed.<\/p>\n<p>V tomto \u010dl\u00e1nku si podrobne rozoberieme z\u00e1kladn\u00e9 pojmy, povinnosti da\u0148ovn\u00edkov a platite\u013eov, v\u00fdnimky, ako aj k\u013e\u00fa\u010dov\u00e9 pravidl\u00e1, ktor\u00e9 treba dodr\u017eiava\u0165.<!--more--><\/p>\n<p>\u2757 <strong>Okrem toho upozorn\u00edme na nieko<\/strong><strong>\u013e<\/strong><strong>ko praktick\u00fdch aspektov, ktor\u00e9 v z\u00e1kone nie s\u00fa jasne definovan\u00e9, no boli prezentovan\u00e9 ako d\u00f4le\u017eit\u00e9 po<\/strong><strong>\u010d<\/strong><strong>as odborn\u00fdch diskusi\u00ed a \u0161kolen\u00ed.<\/strong> Ke\u010f\u017ee proces noveliz\u00e1cie m\u00f4\u017ee trva\u0165 dlh\u0161ie, niektor\u00e9 povinnosti sa m\u00f4\u017eu prenies\u0165 na samotn\u00fdch da\u0148ovn\u00edkov \u2013 napr\u00edklad pri oznamovan\u00ed bank\u00e1m a administrat\u00edvnych postupoch spojen\u00fdch s v\u00fdnimkami.<\/p>\n<p><strong>Cie<\/strong><strong>\u013e<\/strong><strong>om je, aby sme sa vyhli nepredv<\/strong><strong>\u00ed<\/strong><strong>dan<\/strong><strong>\u00fd<\/strong><strong>m komplik<\/strong><strong>\u00e1<\/strong><strong>ci<\/strong><strong>\u00e1<\/strong><strong>m a pr<\/strong><strong>\u00ed<\/strong><strong>padn<\/strong><strong>\u00fd<\/strong><strong>m finan<\/strong><strong>\u010d<\/strong><strong>n<\/strong><strong>\u00fd<\/strong><strong>m alebo <\/strong><strong>\u010d<\/strong><strong>asov\u00fdm<\/strong><strong> strat<\/strong><strong>\u00e1<\/strong><strong>m sp<\/strong><strong>\u00f4<\/strong><strong>soben<\/strong><strong>\u00fd<\/strong><strong>m nedotiahnut<\/strong><strong>\u00fd<\/strong><strong>mi detailmi z<\/strong><strong>\u00e1<\/strong><strong>kona.<\/strong> Preto si v \u010dl\u00e1nku prejdeme nielen to, \u010do v z\u00e1kone ofici\u00e1lne stoj\u00ed, ale aj to, \u010do je potrebn\u00e9 vedie\u0165 v praxi.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Z\u00e1kladn\u00e9 pojmy<\/strong><strong>\u00a0<\/strong><\/p>\n<p><strong>Tuzemsko<\/strong> \u2013 \u00fazemie Slovenskej republiky.<\/p>\n<p><strong>Finan<\/strong><strong>\u010d<\/strong><strong>n<\/strong><strong>\u00e1<\/strong><strong> transakcia<\/strong> \u2013 platobn\u00e9 oper\u00e1cia definovan\u00e1 z\u00e1konom o\u00a0platobn\u00fdch slu\u017eb\u00e1ch ako v\u00fdber hotovosti, platobn\u00e9 oper\u00e1cie z \u00fa\u010dtu alebo platobn\u00e9 oper\u00e1cie z\u00a0\u00faveru.<\/p>\n<p><strong>Transak<\/strong><strong>\u010d<\/strong><strong>n<\/strong><strong>\u00fd<\/strong> <strong>\u00fa<\/strong><strong>\u010d<\/strong><strong>et<\/strong> \u2013 ak\u00fdko\u013evek podnikate\u013esk\u00fd \u00fa\u010det, na ktorom sa vykon\u00e1vaj\u00fa finan\u010dn\u00e9 transakcie pr\u00e1vnickej osoby, organiza\u010dnej zlo\u017eky zahrani\u010dnej osoby, fyzickej osoby, pri\u010dom finan\u010dn\u00e9 oper\u00e1cie musia s\u00favisie\u0165 s\u00a0podnikan\u00edm.<\/p>\n<p>Aj ke\u010f nie v\u0161etky transakcie na \u00fa\u010dte podliehaj\u00fa transak\u010dnej dani, \u00fa\u010det ako tak\u00fd je st\u00e1le pova\u017eovan\u00fd za transak\u010dn\u00fd.<\/p>\n<p>Technick\u00e9 \u00fa\u010dty, ktor\u00e9 sl\u00fa\u017eia na evidenciu intern\u00fdch prevodov v r\u00e1mci jednej in\u0161tit\u00facie alebo na do\u010dasn\u00e9 uchovanie finan\u010dn\u00fdch prostriedkov (napr\u00edklad z\u00fa\u010dtovacie \u00fa\u010dty b\u00e1nk \u010di depozitn\u00e9 \u00fa\u010dty pre konkr\u00e9tne \u00fa\u010dely), sa nepova\u017euj\u00fa za transak\u010dn\u00e9 \u00fa\u010dty. V d\u00f4sledku toho oper\u00e1cie vykon\u00e1van\u00e9 na t\u00fdchto \u00fa\u010dtoch nepodliehaj\u00fa dani z finan\u010dn\u00fdch transakci\u00ed (DFT), ke\u010f\u017ee nejde o \u0161tandardn\u00e9 platobn\u00e9 oper\u00e1cie definovan\u00e9 z\u00e1konom o platobn\u00fdch slu\u017eb\u00e1ch.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Kto je da<\/strong><strong>\u0148<\/strong><strong>ovn<\/strong><strong>\u00ed<\/strong><strong>kom? (pod<\/strong><strong>\u013e<\/strong><strong>a <\/strong><strong>\u00a7<\/strong><strong> 3)<\/strong><strong>\u00a0<\/strong><\/p>\n<p>Da\u0148ovn\u00edkom m\u00f4\u017ee by\u0165:<\/p>\n<ul>\n<li><strong>Fyzick\u00e1 osoba \u2013 podnikate<\/strong><strong>\u013e<\/strong> (zap\u00edsan\u00fd v\u00a0OR, podnikaj\u00faci pod\u013ea osobitn\u00e9ho predpisu, \u017eivnostn\u00edk, advok\u00e1t, po\u013enohospod\u00e1r, exek\u00fator, at\u010f.).<\/li>\n<\/ul>\n<p>Za da\u0148ovn\u00edka sa nepova\u017euje:<\/p>\n<p>\u2714\ufe0f Autor alebo prenaj\u00edmate\u013e nehnute\u013enosti, preto\u017ee sa nepova\u017euj\u00fa za podnikate\u013eov.<\/p>\n<p>Za da\u0148ovn\u00edka sa pova\u017euj\u00fa:<\/p>\n<p>\u2714\ufe0f \u0160portovci (m\u00f4\u017eu vykon\u00e1va\u0165 svoju \u010dinnos\u0165 ako SZ\u010cO).<\/p>\n<p>V\u00a0pr\u00edpade s\u00fabehu \u010dinnost\u00ed, s\u00fa fyzick\u00e9 osoby da\u0148ovn\u00edkmi pre \u010dinnosti, ktor\u00e9 vykon\u00e1vaj\u00fa ako podnikatelia:<\/p>\n<p>\u2714\ufe0f Tlmo\u010dn\u00edci, prekladatelia alebo s\u00fadni znalci.<\/p>\n<ul>\n<li><strong>Pr\u00e1vnick\u00e1 osoba<\/strong> (spolo\u010dnosti, organiz\u00e1cie).<\/li>\n<li><strong>Organiza<\/strong><strong>\u010d<\/strong><strong>n\u00e1 zlo\u017eka zahrani<\/strong><strong>\u010d<\/strong><strong>nej osoby \u2013 aj bez podnikate<\/strong><strong>\u013e<\/strong><strong>skej <\/strong><strong>\u010d<\/strong><strong>innosti. <\/strong><\/li>\n<\/ul>\n<p>Pova\u017eovan\u00ed s\u00fa za da\u0148ovn\u00edkov bez oh\u013eadu na vykon\u00e1vanie podnikate\u013eskej \u010dinnosti.<\/p>\n<p>&nbsp;<\/p>\n<p>Sta\u010d\u00ed, aby ka\u017ed\u00fd z\u00a0vy\u0161\u0161ie uveden\u00fdch subjektov sp\u013a\u0148al aspo\u0148 jedno z nasleduj\u00facich krit\u00e9ri\u00ed, aby bol pova\u017eovan\u00ed za da\u0148ovn\u00edka:<\/p>\n<p>\u2714\ufe0f M\u00e1 s\u00eddlo alebo miesto podnikania na Slovensku.<\/p>\n<p>\u2714\ufe0f Vykon\u00e1va podnikate\u013esk\u00fa \u010dinnos\u0165 v SR.<\/p>\n<p>\u2714\ufe0f M\u00e1 platobn\u00fd \u00fa\u010det na Slovensku.<\/p>\n<p>&nbsp;<\/p>\n<p>Ak \u00fa\u010det sl\u00fa\u017ei \u010do i len z 1 % na podnikate\u013esk\u00fa \u010dinnos\u0165, v\u0161etky finan\u010dn\u00e9 transakcie, ktor\u00e9 s\u00fa predmetom dane, na \u0148om podliehaj\u00fa transak\u010dnej dani.<\/p>\n<p>Pr\u00edklad: Ak zahrani\u010dn\u00fd podnikate\u013e poskytuje slu\u017eby alebo pred\u00e1va tovar na Slovensku, automaticky sa st\u00e1va da\u0148ovn\u00edkom DFT, aj ke\u010f nem\u00e1 v SR platobn\u00fd \u00fa\u010det.<\/p>\n<p>Pozor na nejasnosti \u2013 ak zahrani\u010dn\u00fd subjekt zaplat\u00ed za slu\u017eby alebo tovar zo zahrani\u010dia, nie je \u00faplne jasn\u00e9, \u010di sa ho DFT t\u00fdka. Z\u00e1kon t\u00fato situ\u00e1ciu nedefinuje jednozna\u010dne.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>Da<\/strong><strong>\u0148<\/strong><strong>ovn<\/strong><strong>\u00ed<\/strong><strong>k <\/strong><strong>\u2013<\/strong><strong> nemus<\/strong><strong>\u00ed<\/strong><strong>te ma<\/strong><strong>\u0165<\/strong><strong> s<\/strong><strong>\u00ed<\/strong><strong>dlo ani <\/strong><strong>\u00fa<\/strong><strong>\u010d<\/strong><strong>et na Slovensku, aby ste podliehali DFT<\/strong><\/p>\n<p>Praktick\u00fd pr\u00edklad: Zahrani\u010dn\u00e1 spolo\u010dnos\u0165, ktor\u00e1 dod\u00e1va tovar alebo poskytuje slu\u017eby na Slovensku, m\u00f4\u017ee by\u0165 da\u0148ovn\u00edkom DFT, aj ke\u010f tu nem\u00e1 bankov\u00fd \u00fa\u010det ani form\u00e1lne s\u00eddlo.<\/p>\n<p>&nbsp;<\/p>\n<p><strong> Niektor\u00e9 subjekty nie s\u00fa da<\/strong><strong>\u0148<\/strong><strong>ovn<\/strong><strong>\u00ed<\/strong><strong>kmi<\/strong>, napr\u00edklad:<\/p>\n<ul>\n<li>Soci\u00e1lna pois\u0165ov\u0148a, Matica Slovensk\u00e1 a\u00a0Slovensk\u00e1 akad\u00e9mia vied<\/li>\n<li>Rozpo\u010dtov\u00e9 a pr\u00edspevkov\u00e9 organiz\u00e1cie<\/li>\n<li>Obce a vy\u0161\u0161ie \u00fazemn\u00e9 celky<\/li>\n<li>Verejnoprospe\u0161n\u00e9 neziskov\u00e9 organiz\u00e1cie v\u00a0nadv\u00e4znosti na \u010dinnos\u0165 pod\u013ea \u00a7 50 z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmov<\/li>\n<li>Organiz\u00e1cie cestovn\u00e9ho ruchu pod\u013ea z\u00e1kona o\u00a0podpore cestovn\u00e9ho ruchu<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>Pr\u00edklad: Podnikate<\/strong><strong>\u013e<\/strong><strong>sk<\/strong><strong>\u00e9<\/strong><strong> aktivity a da<\/strong><strong>\u0148<\/strong><strong>ov<\/strong><strong>\u00e1<\/strong><strong> povinnos<\/strong><strong>\u0165<\/strong><\/p>\n<p>Zahrani\u010dn\u00e1 spolo\u010dnos\u0165 nem\u00e1 s\u00eddlo na Slovensku, ale m\u00e1 tu platobn\u00fd \u00fa\u010det, cez ktor\u00fd uskuto\u010d\u0148uje transakcie s\u00favisiace s n\u00e1kupom tovaru od slovensk\u00fdch dod\u00e1vate\u013eov. Hoci priamo na Slovensku nepodnik\u00e1 a nie je registrovan\u00e1 pre DPH, sp\u013a\u0148a podmienky na to, aby bola pova\u017eovan\u00e1 za da\u0148ovn\u00edka pod\u013ea z\u00e1kona o DFT.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong> Kto je platite<\/strong><strong>\u013e<\/strong><strong>om dane? (pod<\/strong><strong>\u013e<\/strong><strong>a <\/strong><strong>\u00a7<\/strong><strong> 3 ods. 3)<\/strong><\/p>\n<p>Platite\u013eom dane s\u00fa:<\/p>\n<ul>\n<li>Poskytovatelia platobn\u00fdch slu\u017eieb na Slovensku, teda banky alebo ich organiza\u010dn\u00e9 zlo\u017eky.<\/li>\n<\/ul>\n<p>Pod\u013ea DFT sa zahrani\u010dn\u00fd poskytovate\u013e platobn\u00fdch slu\u017eieb a jeho organiza\u010dn\u00e1 zlo\u017eka na Slovensku pova\u017euj\u00fa za dva samostatn\u00e9 subjekty, pri\u010dom ka\u017ed\u00fd z nich m\u00e1 vlastn\u00e9 da\u0148ov\u00e9 povinnosti.<\/p>\n<p>Platite\u013eom dane je aj:<\/p>\n<ul>\n<li>Da\u0148ovn\u00edk, ktor\u00fd pou\u017e\u00edva zahrani\u010dn\u00fd \u00fa\u010det, ktor\u00e9mu boli pre\u00fa\u010dtovan\u00e9 n\u00e1klady, alebo ktor\u00fd plat\u00ed z\u00a0in\u00e9ho ako z\u00a0transak\u010dn\u00e9ho \u00fa\u010dtu.<\/li>\n<\/ul>\n<p>Platite\u013e dane je zodpovedn\u00fd za v\u00fdpo\u010det, odvod dane a\u00a0tie\u017e aj za pod\u00e1vanie ozn\u00e1men\u00ed a\u00a0vedenie z\u00e1znamov.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>Pr\u00edklad: Zahrani<\/strong><strong>\u010d<\/strong><strong>n<\/strong><strong>\u00fd<\/strong><strong> poskytovate<\/strong><strong>\u013e<\/strong><strong> platobn<\/strong><strong>\u00fd<\/strong><strong>ch slu<\/strong><strong>\u017e<\/strong><strong>ieb a jeho organiza<\/strong><strong>\u010d<\/strong><strong>n<\/strong><strong>\u00e1<\/strong><strong> zlo<\/strong><strong>\u017e<\/strong><strong>ka<\/strong><\/p>\n<p>Organiza\u010dn\u00e1 zlo\u017eka zahrani\u010dnej banky umiestnen\u00e1 na Slovensku nie je pova\u017eovan\u00e1 za toto\u017en\u00fd subjekt so svojou materskou spolo\u010dnos\u0165ou. Z da\u0148ov\u00e9ho poh\u013eadu ide o\u00a0dva r\u00f4zne subjekty, pri\u010dom ka\u017ed\u00e1 z nich m\u00f4\u017ee podlieha\u0165 r\u00f4znym povinnostiam v oblasti DFT.<\/p>\n<p>&nbsp;<\/p>\n<p><strong> Predmet dane (pod<\/strong><strong>\u013e<\/strong><strong>a <\/strong><strong>\u00a7<\/strong><strong> 4 ods. 1)<\/strong><\/p>\n<p><strong>\u010c<\/strong><strong>o je predmetom dane?<\/strong><\/p>\n<p>\u2714\ufe0f Finan\u010dn\u00e9 transakcie, pri ktor\u00fdch doch\u00e1dza k odp\u00edsaniu sumy z \u00fa\u010dtu da\u0148ovn\u00edka (debetn\u00e1 finan\u010dn\u00e1 transakcia, napr. \u00fahrada fakt\u00fary).<\/p>\n<p>\u2714\ufe0f Pou\u017eitie platobnej karty vydanej k transak\u010dn\u00e9mu \u00fa\u010dtu.<\/p>\n<p>\u2714\ufe0f Pre\u00fa\u010dtovan\u00e9 n\u00e1klady spojen\u00e9 s finan\u010dn\u00fdmi transakciami, ktor\u00e9 sa vz\u0165ahuj\u00fa na \u010dinnos\u0165 da\u0148ovn\u00edka vykon\u00e1van\u00fa na Slovensku.<\/p>\n<p>&nbsp;<\/p>\n<p>Zapo\u010d\u00edtanie poh\u013ead\u00e1vok a\u00a0z\u00e1v\u00e4zkov, nie je predmetom dane.<\/p>\n<p>Predmetom dane s\u00fa aj platobn\u00e9 oper\u00e1cie z \u00faveru vr\u00e1tane povolen\u00e9ho pre\u010derpania na transak\u010dnom \u00fa\u010dte, ke\u010f\u017ee ide o pohyb finan\u010dn\u00fdch prostriedkov v r\u00e1mci platobn\u00e9ho styku, na ktor\u00fd sa vz\u0165ahuje zda\u0148ovanie pod\u013ea pr\u00edslu\u0161n\u00fdch ustanoven\u00ed.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Predmet dane \u2013 nie v\u0161etky bankov\u00e9 oper\u00e1cie podliehaj\u00fa DFT<\/strong><\/p>\n<p>Niektor\u00e9 finan\u010dn\u00e9 oper\u00e1cie s\u00edce spadaj\u00fa pod z\u00e1kon o platobn\u00fdch slu\u017eb\u00e1ch, ale <strong>nepodliehaj\u00fa DFT<\/strong>. Patria sem:<\/p>\n<p>\u2714\ufe0f <strong>Prevody medzi \u00fa<\/strong><strong>\u010d<\/strong><strong>tami v r<\/strong><strong>\u00e1<\/strong><strong>mci tej istej banky<\/strong> (napr. presun pe\u0148az\u00ed medzi podnikate\u013esk\u00fdmi \u00fa\u010dtami tej istej osoby v jednej banke).<\/p>\n<p>\u2714\ufe0f <strong>Intern\u00e9 bankov\u00e9 oper\u00e1cie<\/strong> (napr. vyrovnanie poh\u013ead\u00e1vok medzi bankami, vysporiadanie transakci\u00ed v r\u00e1mci platobn\u00e9ho syst\u00e9mu).<\/p>\n<p>\u2714\ufe0f <strong>Platby na \u0161peci\u00e1lne \u00fa<\/strong><strong>\u010d<\/strong><strong>ty<\/strong>, ktor\u00e9 s\u00fa vy\u0148at\u00e9 zo zdanenia (napr. \u00fa\u010det \u0160t\u00e1tnej pokladnice, \u00fa\u010dty spr\u00e1vcov konkurznej podstaty).<\/p>\n<p><strong>Praktick\u00e9 upozornenie<\/strong>: Ak si nie ste ist\u00ed, \u010di ur\u010dit\u00e1 transakcia podlieha DFT, je vhodn\u00e9 konzultova\u0165 ju s\u00a0pr\u00edslu\u0161n\u00fdm odborn\u00edkom alebo bankou.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Pr\u00edklad: Transakcie medzi zahrani<\/strong><strong>\u010d<\/strong><strong>n<\/strong><strong>\u00fd<\/strong><strong>mi subjektmi a slovensk<\/strong><strong>\u00fd<\/strong><strong>mi <\/strong><strong>\u00fa<\/strong><strong>\u010d<\/strong><strong>tami<\/strong><\/p>\n<p>Firma so s\u00eddlom mimo SR nevykon\u00e1va podnikate\u013esk\u00e9 aktivity na Slovensku, ale v r\u00e1mci svojej skupiny sprac\u00fava finan\u010dn\u00e9 toky cez bankov\u00fd \u00fa\u010det veden\u00fd v SR. Aj ke\u010f nejde o priamu podnikate\u013esk\u00fa \u010dinnos\u0165, da\u0148ov\u00e1 povinnos\u0165 z finan\u010dn\u00fdch transakci\u00ed sa na tieto oper\u00e1cie vz\u0165ahuje.<\/p>\n<p>&nbsp;<\/p>\n<p><strong> V\u00fdnimky z predmetu dane (pod<\/strong><strong>\u013e<\/strong><strong>a <\/strong><strong>\u00a7<\/strong><strong> 4 ods. 2)<\/strong><\/p>\n<p>Z\u00e1kon definuje <strong>v\u00fdnimky<\/strong>, pri ktor\u00fdch sa da\u0148 neuplat\u0148uje. Ide o\u00a0tzv. oslobodenia, medzi ktor\u00e9 patria oper\u00e1cie:<\/p>\n<ul>\n<li>S\u00a0\u00fa\u010dtami \u0160t\u00e1tnej pokladnice.<\/li>\n<li>Presuny medzi \u00fa\u010dtami da\u0148ovn\u00edka v\u00a0jednej banke.<\/li>\n<li>Pod\u013ea z\u00e1kona o platobn\u00fdch slu\u017eb\u00e1ch.<\/li>\n<li>V s\u00favislosti s obchodovan\u00edm s finan\u010dn\u00fdmi n\u00e1strojmi.<\/li>\n<li>V s\u00favislosti so zmen\u00e1renskou \u010dinnos\u0165ou.<\/li>\n<li>V s\u00favislosti s finan\u010dn\u00fdmi prostriedkami z E\u00da a na z\u00e1klade medzin\u00e1rodn\u00fdch zml\u00fav.<\/li>\n<li>V r\u00e1mci po\u0161tov\u00e9ho platobn\u00e9ho styku.<\/li>\n<li>Nevyhnutn\u00e9 k realiz\u00e1cii platobn\u00e9ho styku, medzi viacer\u00fdmi poskytovate\u013emi, ich agentmi, ich pobo\u010dkami alebo sprostredkovate\u013emi za \u00fa\u010delom prip\u00edsania prostriedkov v prospech pr\u00edjemcu platby.<\/li>\n<li>Medzibankov\u00e9 platobn\u00e9 oper\u00e1cie v r\u00e1mci platobn\u00fdch syst\u00e9mov a menov\u00e9 oper\u00e1cie.<\/li>\n<li>Vykonan\u00e9 v s\u00favislosti s\u00a0cashpoolingom, za predpokladu, \u017ee \u00fa\u010dty \u010dlenov skupiny vedie ten ist\u00fd poskytovate\u013e platobn\u00fdch slu\u017eieb v r\u00e1mci tuzemska<\/li>\n<li>Vykonan\u00e9 na ozna\u010den\u00fdch \u00fa\u010dtoch \u2013 spr\u00e1vne a\u00a0s\u00fadne poplatky.<\/li>\n<li>Vykonan\u00e9 pod\u013ea osobitn\u00fdch predpisov \u2013 napr. Fond ochrany vkladov, Garan\u010dn\u00fd fond invest\u00edci\u00ed, not\u00e1rska \u00faschova, osobitn\u00e9 \u00fa\u010dty spr\u00e1vcov konkurznej podstaty a\u00a0exek\u00fatorov, dobrovo\u013en\u00e9 dra\u017eby, finan\u010dn\u00e9 z\u00e1bezpeky a\u00a0kaucie, pod\u013ea z\u00e1kona o\u00a0vlastn\u00edctve bytov a\u00a0nebytov\u00fdch priestorov, z\u00a0\u00fa\u010dtu nepriraden\u00fdch platieb a\u00a0v\u00a0oblasti poskytovania zdravotnej starostlivosti.<\/li>\n<\/ul>\n<p><strong> Praktick\u00e9 upozornenie pre da<\/strong><strong>\u0148<\/strong><strong>ovn<\/strong><strong>\u00ed<\/strong><strong>kov<\/strong><\/p>\n<ul>\n<li>Je potrebn\u00e9 venova\u0165 zv\u00fd\u0161en\u00fa pozornos\u0165 oznamovaniu v\u00fdnimiek z predmetu dane bank\u00e1 Aj ke\u010f tieto v\u00fdnimky s\u00fa v z\u00e1kone jasne definovan\u00e9 a priamo uveden\u00e9, banky automaticky nevie identifikova\u0165 niektor\u00e9 z\u00a0t\u00fdchto skuto\u010dnost\u00ed, a\u00a0preto ich neozn\u00e1menie m\u00f4\u017ee ma\u0165 nepriazniv\u00e9 finan\u010dn\u00e9 d\u00f4sledky, na v\u00fd\u0161ku DFT.<\/li>\n<\/ul>\n<p>V praxi to znamen\u00e1, \u017ee ak sa v\u00fdnimky z predmetu dane nevz\u0165ahuj\u00fa na platby smeruj\u00face napr. na \u00fa\u010dty \u0160t\u00e1tnej pokladnice (ktor\u00e9 banka automaticky identifikuje), da\u0148ovn\u00edk mus\u00ed samostatne ozn\u00e1mi\u0165 banke \u010d\u00edsla \u00fa\u010dtov, z ktor\u00fdch sa tieto osloboden\u00e9 transakcie bud\u00fa vykon\u00e1va\u0165. To zah\u0155\u0148a napr\u00edklad:<\/p>\n<p>\u2611\ufe0f Spr\u00e1va a\u00a0n\u00e1kup cenn\u00fdch papierov<\/p>\n<p>\u2611\ufe0f Transakcie obchodn\u00edkov s cenn\u00fdmi papiermi a poskytovate\u013eov kryptoakt\u00edv<\/p>\n<p>\u2611\ufe0f Platby z\u00a0osobitn\u00e9ho \u00fa\u010dtu nepriraden\u00fdch platieb<\/p>\n<p>\u2611\ufe0f Platby pre ozbrojen\u00e9 sily a\u00a0NATO<\/p>\n<p>\u2611\ufe0f Platby prij\u00edmate\u013eom fondov E\u00da a in\u00fdch finan\u010dn\u00fdch n\u00e1strojov<\/p>\n<p>\u2611\ufe0f Platby v\u00a0r\u00e1mci po\u0161tov\u00e9ho platobn\u00e9 styku<\/p>\n<p>\u2611\ufe0f Platby not\u00e1rskej \u00faschovy<\/p>\n<p>\u2611\ufe0f Platby na \u00fa\u010dtoch vlastn\u00edkov bytov a\u00a0nebytov\u00fdch priestorov<\/p>\n<p>\u2611\ufe0f Platby na osobitn\u00e9 \u00fa\u010dty spr\u00e1vcov, exek\u00fatorov a\u00a0dra\u017eobn\u00e9 z\u00e1bezpeky, platby spojen\u00e9 so z\u00e1bezpekami v\u00a0tendroch a\u00a0s\u00fa\u0165a\u017eiach a\u00a0platby \u0161t\u00e1tnych fondov a\u00a0verejnoprospe\u0161n\u00fdch in\u0161tit\u00faci\u00ed<\/p>\n<p>\u2611\ufe0f Platby verejn\u00fdch vysok\u00fdch \u0161k\u00f4l zo \u0161t\u00e1tneho rozpo\u010dtu<\/p>\n<p>\u2611\ufe0f Platby z\u00a0\u00fa\u010dtov dohliadan\u00fdch subjektov finan\u010dn\u00e9ho trhu, transakcie s\u00a0finan\u010dn\u00fdmi n\u00e1strojmi podliehaj\u00face dani v\u00a0zahrani\u010d\u00ed, presuny v\u00a0r\u00e1mci fondov kolekt\u00edvneho investovania a\u00a0platby zdravotn\u00fdch pois\u0165ovn\u00ed za zdravotn\u00fa starostlivos\u0165, lieky a\u00a0poistn\u00e9.<\/p>\n<p>Tento postup je nevyhnutn\u00fd pre to, aby banka nezr\u00e1\u017eala transak\u010dn\u00fa da\u0148 z uveden\u00fdch oper\u00e1ci\u00ed. Banka prestane z t\u00fdchto platieb zr\u00e1\u017ea\u0165 transak\u010dn\u00fa da\u0148 a\u017e nasleduj\u00faci de\u0148 po prijat\u00ed ozn\u00e1menia. Preto je vhodn\u00e9, aby da\u0148ovn\u00edci konali obozretne a zaistili si, \u017ee v\u0161etky potrebn\u00e9 \u00fa\u010dty s\u00fa v\u010das a spr\u00e1vne nahl\u00e1sen\u00e9, aby sa predi\u0161lo zbyto\u010dn\u00fdm komplik\u00e1ci\u00e1m a finan\u010dn\u00fdm strat\u00e1m.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong> Ur<\/strong><strong>\u010d<\/strong><strong>enie dane: z<\/strong><strong>\u00e1<\/strong><strong>klad, sadzba, v<\/strong><strong>\u00fd<\/strong><strong>po<\/strong><strong>\u010d<\/strong><strong>et a\u00a0zda<\/strong><strong>\u0148<\/strong><strong>ovacie obdobie (pod<\/strong><strong>\u013e<\/strong><strong>a <\/strong><strong>\u00a7<\/strong><strong> 5 a\u017e \u00a7 9)<\/strong><\/p>\n<p><strong> Z\u00e1kladom dane<\/strong> je suma odp\u00edsan\u00e1 z\u00a0\u00fa\u010dtu da\u0148ovn\u00edka pri finan\u010dnej transakcii (suma debetnej transakcie).<\/p>\n<ul>\n<li><strong>Sadzba dane<\/strong> je <strong>0,4 %<\/strong> zo sumy transakcie (maxim\u00e1lne <strong>40 \u20ac<\/strong> na transakciu).<\/li>\n<li><strong>V\u00fdber hotovosti<\/strong> \u2013 sadzba dane <strong>0,8 %<\/strong> (bez maxim\u00e1lnej v\u00fd\u0161ky).<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>Da\u0148 sa vypo\u010d\u00edta ako s\u00fa\u010din z\u00e1kladu dane a\u00a0sadzby dane (okrem jednor\u00e1zovej ro\u010dnej dane za platobn\u00fa kartu) a\u00a0zaokr\u00fah\u013euje sa matematicky na eurocenty..<\/p>\n<p>Zda\u0148ovac\u00edm obdob\u00edm je kalend\u00e1rny mesiac.<\/p>\n<p>Prv\u00e9 zda\u0148ovacie obdobie bude <strong>apr\u00edl 2025<\/strong>.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Pr\u00edklad: Nedostatok prostriedkov na \u00fa<\/strong><strong>\u010d<\/strong><strong>te pri zr<\/strong><strong>\u00e1\u017e<\/strong><strong>ke dane<\/strong><\/p>\n<p>Ak pri vykon\u00e1van\u00ed finan\u010dnej transakcie nie s\u00fa na \u00fa\u010dte dostato\u010dn\u00e9 prostriedky na zrazenie dane, banka ako platite\u013e dane m\u00f4\u017ee odmietnu\u0165 vykonanie transakcie alebo postupova\u0165 pod\u013ea svojich intern\u00fdch podmienok. Povinnos\u0165 odvies\u0165 da\u0148 sa v\u0161ak nepres\u00fava na samotn\u00e9ho da\u0148ovn\u00edka.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Pre\u00fa<\/strong><strong>\u010d<\/strong><strong>tovanie n<\/strong><strong>\u00e1<\/strong><strong>kladov pri DFT (pod<\/strong><strong>\u013ea <\/strong><strong>\u00a7 3 ods. 3, \u00a7 4 ods. 2, \u00a7 5 ods. 2, \u00a7 10 ods. 4 a 5)<\/strong><\/p>\n<p><strong>\u010c<\/strong><strong>o znamen<\/strong><strong>\u00e1<\/strong><strong> pre<\/strong><strong>\u00fa<\/strong><strong>\u010d<\/strong><strong>tovanie n<\/strong><strong>\u00e1<\/strong><strong>kladov?<\/strong><\/p>\n<p>Pre\u00fa\u010dtovanie n\u00e1kladov je mechanizmus, ktor\u00fd <strong>zabra<\/strong><strong>\u0148<\/strong><strong>uje obch<\/strong><strong>\u00e1<\/strong><strong>dzaniu dane z finan<\/strong><strong>\u010d<\/strong><strong>n<\/strong><strong>\u00fd<\/strong><strong>ch transakci<\/strong><strong>\u00ed<\/strong><strong> (DFT)<\/strong>. Ak tretia osoba vykon\u00e1 transakciu za da\u0148ovn\u00edka a n\u00e1klady mu pre\u00fa\u010dtuje, DFT sa uplat\u0148uje <strong>rovnako, ako keby transakciu vykonal da<\/strong><strong>\u0148<\/strong><strong>ovn<\/strong><strong>\u00ed<\/strong><strong>k s<\/strong><strong>\u00e1<\/strong><strong>m<\/strong>.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>D\u00f4le\u017eit\u00e9 fakty:<\/strong><\/p>\n<p>\u2705 <strong>Platite<\/strong><strong>\u013e<\/strong><strong>om dane je da<\/strong><strong>\u0148<\/strong><strong>ovn<\/strong><strong>\u00ed<\/strong><strong>k, ktor<\/strong><strong>\u00e9<\/strong><strong>mu s<\/strong><strong>\u00fa<\/strong><strong> pre<\/strong><strong>\u00fa<\/strong><strong>\u010d<\/strong><strong>tovan<\/strong><strong>\u00e9<\/strong><strong> n<\/strong><strong>\u00e1<\/strong><strong>klady.<\/strong><\/p>\n<p>\u2705 <strong>Predmetom dane je pre\u00fa<\/strong><strong>\u010d<\/strong><strong>tovan<\/strong><strong>\u00fd<\/strong><strong> n<\/strong><strong>\u00e1<\/strong><strong>klad<\/strong> s\u00favisiaci s finan\u010dnou transakciou vykonanou v tuzemsku.<br \/>\n\u2705 <strong>Z\u00e1klad dane<\/strong> sa ur\u010duje pod\u013ea toho, \u010di da\u0148ovn\u00edk vie transakcie identifikova\u0165:<\/p>\n<ul>\n<li><strong>Ak \u00e1no<\/strong>, z\u00e1kladom dane je konkr\u00e9tna suma transakcie.<\/li>\n<li><strong>Ak nie<\/strong>, z\u00e1kladom dane je celkov\u00e1 suma pre\u00fa\u010dtovan\u00fdch n\u00e1kladov.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>Pr\u00edklad \u2013 Pre\u00fa<\/strong><strong>\u010d<\/strong><strong>tovanie n<\/strong><strong>\u00e1<\/strong><strong>kladov pri n<\/strong><strong>\u00e1<\/strong><strong>kupe cez tretiu osobu<\/strong><\/p>\n<p>1\ufe0f\u20e3 Tretia osoba nak\u00fapi tovar od dod\u00e1vate\u013eov a zaplat\u00ed 100 000 \u20ac.<\/p>\n<p>2\ufe0f\u20e3 N\u00e1sledne tieto n\u00e1klady pre\u00fa\u010dtuje da\u0148ovn\u00edkovi.<\/p>\n<p>3\ufe0f\u20e3 Da\u0148ovn\u00edk uhrad\u00ed 100 000 \u20ac tretej osobe.<\/p>\n<p>4\ufe0f\u20e3 <strong>Ak neidentifikuje jednotliv\u00e9 transakcie<\/strong>, z\u00e1klad dane bude celkov\u00e1 suma pre\u00fa\u010dtovan\u00fdch n\u00e1kladov.<\/p>\n<p>5\ufe0f\u20e3 Da\u0148ovn\u00edk m\u00e1 <strong>povinnos<\/strong><strong>\u0165<\/strong><strong> vypo<\/strong><strong>\u010d<\/strong><strong>\u00ed<\/strong><strong>ta<\/strong><strong>\u0165<\/strong><strong> da<\/strong><strong>\u0148<\/strong><strong> a ozn<\/strong><strong>\u00e1<\/strong><strong>mi<\/strong><strong>\u0165<\/strong><strong> ju spr<\/strong><strong>\u00e1<\/strong><strong>vcovi dane<\/strong>.<\/p>\n<p>&nbsp;<\/p>\n<p>\u26a0\ufe0f <strong>V\u00fdnimka:<\/strong><\/p>\n<p>Ak tretia osoba k\u00fapi tovar pre seba a a\u017e n\u00e1sledne ho pred\u00e1 da\u0148ovn\u00edkovi, <strong>nejde o pre\u00fa<\/strong><strong>\u010d<\/strong><strong>tovanie n<\/strong><strong>\u00e1<\/strong><strong>kladov<\/strong>, ale o be\u017en\u00fa obchodn\u00fa transakciu, na ktor\u00fa sa DFT v tomto re\u017eime nevz\u0165ahuje.<\/p>\n<p>&nbsp;<\/p>\n<p><strong> Da<\/strong><strong>\u0148<\/strong><strong> z platobnej karty (pod<\/strong><strong>\u013ea \u00a7 4,\u00a0\u00a7 6 a \u00a7 7)<\/strong><\/p>\n<p>Ka\u017ed\u00e1 karta vydan\u00e1 k transak\u010dn\u00e9mu \u00fa\u010dtu podlieha <strong>jednorazovej ro<\/strong><strong>\u010d<\/strong><strong>nej dani<\/strong> vo v\u00fd\u0161ke <strong>2 \u20ac<\/strong>.<\/p>\n<p>Ak karta nebola po\u010das roka pou\u017eit\u00e1, da\u0148 sa neplat\u00ed.<\/p>\n<p>Ak d\u00f4jde k zmene expir\u00e1cie platobnej karty po\u010das roka, da\u0148ovn\u00edk zaplat\u00ed ro\u010dn\u00fa transak\u010dn\u00fa da\u0148 vo v\u00fd\u0161ke dvojn\u00e1sobku.<\/p>\n<p>Da\u0148 sa plat\u00ed za debetn\u00fa aj kreditn\u00fa kartu.<\/p>\n<p>Zda\u0148ovacie obdobie pre da\u0148 za pou\u017eitie karty je jeden kalend\u00e1rny rok.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Pr\u00edklad: Karty vydan\u00e9 k transak<\/strong><strong>\u010d<\/strong><strong>n<\/strong><strong>\u00fd<\/strong><strong>m <\/strong><strong>\u00fa<\/strong><strong>\u010d<\/strong><strong>tom<\/strong><\/p>\n<p>Podnikate\u013e m\u00e1 vydan\u00fdch viacero platobn\u00fdch kariet k jedn\u00e9mu firemn\u00e9mu \u00fa\u010dtu. Ak niektor\u00e9 z t\u00fdchto kariet neboli v danom roku pou\u017eit\u00e9 na platbu, nepodliehaj\u00fa ro\u010dnej transak\u010dnej dani. Naopak, ak boli akt\u00edvne aspo\u0148 raz, da\u0148 sa uplatn\u00ed.<\/p>\n<p>&nbsp;<\/p>\n<p><strong> Povinnosti da<\/strong><strong>\u0148<\/strong><strong>ovn<\/strong><strong>\u00ed<\/strong><strong>ka a\u00a0platite<\/strong><strong>\u013ea dane<\/strong><strong> a spr<\/strong><strong>\u00e1<\/strong><strong>va dane (pod<\/strong><strong>\u013e<\/strong><strong>a <\/strong><strong>\u00a7<\/strong><strong> 10 a \u00a7 11)<\/strong><\/p>\n<p><strong>Da<\/strong><strong>\u0148<\/strong><strong>ovn<\/strong><strong>\u00ed<\/strong><strong>k je povinn<\/strong><strong>\u00fd<\/strong><strong>:<\/strong><br \/>\n\u2714\ufe0f Pou\u017e\u00edva\u0165 transak\u010dn\u00fd \u00fa\u010det na podnikate\u013esk\u00e9 oper\u00e1cie (najm\u00e4 da\u0148ovn\u00edk &#8211; fyzick\u00e1 osoba).<br \/>\n\u2714\ufe0f Zriadi\u0165 si transak\u010dn\u00fd \u00fa\u010det do <strong>31. marca 2025<\/strong> (ak ho e\u0161te nem\u00e1 \u2013 tie\u017e sa t\u00fdka najm\u00e4 da\u0148ovn\u00edkov &#8211; fyzick\u00fdch os\u00f4b).<br \/>\n\u2714\ufe0f Ozn\u00e1mi\u0165 banke \u00fa\u010dty, z ktor\u00fdch vykon\u00e1va osloboden\u00e9 transakcie, preto\u017ee da\u0148ovn\u00edk \u2013 pr\u00e1vnick\u00e1 osoba podnikate\u013e v tuzemsku m\u00e1 automaticky svoje podnikate\u013esk\u00e9 \u00fa\u010dty zriaden\u00e9 bankou ako transak\u010dn\u00e9 \u00fa\u010dty.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p>Ak si da\u0148ovn\u00edk zru\u0161\u00ed transak\u010dn\u00fd \u00fa\u010det medzi 1. apr\u00edlom a 31. m\u00e1jom 2025, mus\u00ed do konca nasleduj\u00faceho mesiaca vypo\u010d\u00edta\u0165 da\u0148, ozn\u00e1mi\u0165 ju spr\u00e1vcovi dane a zaplati\u0165 za v\u0161etky zda\u0148ovacie obdobia spadaj\u00face do tohto \u010dasu, vr\u00e1tane ro\u010dnej dane za platobn\u00e9 karty. Tento \u0161pecifick\u00fd postup pravdepodobne vznikol na po\u017eiadavku b\u00e1nk, ktor\u00e9 od 1. apr\u00edla 2025 preberaj\u00fa nov\u00e9 povinnosti spojen\u00e9 s v\u00fdpo\u010dtom a odvodom tejto dane. Cie\u013eom je zmierni\u0165 prechodn\u00e9 obdobie a zabezpe\u010di\u0165 dostatok \u010dasu na implement\u00e1ciu syst\u00e9mov\u00fdch zmien, \u010d\u00edm sa pred\u00edde technick\u00fdm a administrat\u00edvnym probl\u00e9mom.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>Platite<\/strong><strong>\u013e<\/strong><strong> dane (napr. banka) je povinn\u00fd:<\/strong><br \/>\n\u2714\ufe0f Vypo\u010d\u00edta\u0165 a vybra\u0165 da\u0148 z finan\u010dn\u00fdch transakci\u00ed a odvies\u0165 ju \u0161t\u00e1tu.<br \/>\n\u2714\ufe0f Vies\u0165 z\u00e1znamy a zasiela\u0165 elektronick\u00e9 ozn\u00e1menia o\u00a0v\u00fd\u0161ke dane da\u0148ov\u00e9mu \u00faradu.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u2757<\/strong><strong> Ak da<\/strong><strong>\u0148<\/strong><strong>ovn<\/strong><strong>\u00ed<\/strong><strong>k pou<\/strong><strong>\u017e\u00ed<\/strong><strong>va zahrani<\/strong><strong>\u010d<\/strong><strong>n<\/strong><strong>\u00fd<\/strong> <strong>\u00fa<\/strong><strong>\u010d<\/strong><strong>et alebo pre<\/strong><strong>\u00fa<\/strong><strong>\u010d<\/strong><strong>tov<\/strong><strong>\u00e1<\/strong><strong>va n<\/strong><strong>\u00e1<\/strong><strong>klady, st<\/strong><strong>\u00e1<\/strong><strong>va sa platite<\/strong><strong>\u013e<\/strong><strong>om dane.<\/strong><\/p>\n<p><strong>Pr\u00edklad: Myln\u00e1 platba a jej vr\u00e1tenie<\/strong><\/p>\n<p>Ak podnikate\u013e omylom dvakr\u00e1t zaplat\u00ed rovnak\u00fa fakt\u00faru a n\u00e1sledne po\u017eiada o vr\u00e1tenie jednej z platieb, t\u00e1to refund\u00e1cia bude podlieha\u0165 transak\u010dnej dani, ke\u010f\u017ee ide o nov\u00fa finan\u010dn\u00fa oper\u00e1ciu odp\u00edsan\u00fa z \u00fa\u010dtu.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>Pr\u00edklad: Nespr\u00e1vne pou\u017eitie \u00fa<\/strong><strong>\u010d<\/strong><strong>tu na verejnej vysokej <\/strong><strong>\u0161<\/strong><strong>kole<\/strong><\/p>\n<p>Ak zamestnanec univerzity omylom uhrad\u00ed fakt\u00faru z nespr\u00e1vneho \u00fa\u010dtu a n\u00e1sledne presunie finan\u010dn\u00e9 prostriedky na spr\u00e1vny \u00fa\u010det, tak\u00e1to transakcia m\u00f4\u017ee by\u0165 predmetom dane, ak p\u00f4vodn\u00fd \u00fa\u010det nie je veden\u00fd ako osloboden\u00fd.<\/p>\n<p><strong>Spr\u00e1va dane:<\/strong><\/p>\n<p>\u2714\ufe0f Spr\u00e1va dane z finan\u010dn\u00fdch transakci\u00ed sa riadi Da\u0148ov\u00fdm poriadkom.<\/p>\n<p>\u2714\ufe0f Spr\u00e1vcom dane je pr\u00edslu\u0161n\u00fd da\u0148ov\u00fd \u00farad.<\/p>\n<p>\u2714\ufe0f Miestna pr\u00edslu\u0161nos\u0165 spr\u00e1vcu dane sa ur\u010duje pod\u013ea Da\u0148ov\u00e9ho poriadku.<\/p>\n<p>\u2714\ufe0f Vybran\u00e9 hospod\u00e1rske subjekty spadaj\u00fa pod osobitn\u00fa pr\u00edslu\u0161nos\u0165 finan\u010dnej spr\u00e1vy.<\/p>\n<p>\u2714\ufe0f Da\u0148ovn\u00edk m\u00f4\u017ee do 12 mesiacov po\u017eiada\u0165 platite\u013ea dane o vysvetlenie vybranej dane.<\/p>\n<p>\u2714\ufe0f Platite\u013e dane mus\u00ed do 30 dn\u00ed odpoveda\u0165 a pr\u00edpadne chybu opravi\u0165.<\/p>\n<p>\u2714\ufe0f Ak platite\u013e nekon\u00e1 alebo da\u0148ovn\u00edk nes\u00fahlas\u00ed, m\u00f4\u017ee sa do 30 alebo 60 dn\u00ed obr\u00e1ti\u0165 na spr\u00e1vcu dane.<\/p>\n<p>\u2714\ufe0f Spr\u00e1vca dane rozhodne o s\u0165a\u017enosti \u2013 vo\u010di rozhodnutiu sa m\u00f4\u017ee da\u0148ovn\u00edk aj platite\u013e dane odvola\u0165.<\/p>\n<p>\u2714\ufe0f Da\u0148ovn\u00edk m\u00f4\u017ee platite\u013eovi ozn\u00e1mi\u0165, \u017ee nie je da\u0148ovn\u00edkom alebo \u017ee jeho \u00fa\u010det sl\u00fa\u017ei na osloboden\u00e9 transakcie.<\/p>\n<p>\u2714\ufe0f Transakcie na takomto \u00fa\u010dte nebud\u00fa podlieha\u0165 dani od nasleduj\u00faceho d\u0148a po ozn\u00e1men\u00ed.<\/p>\n<p>Nie je potrebn\u00e9 oznamova\u0165 ka\u017ed\u00fa osloboden\u00fa transakciu samostatne.<\/p>\n<p>Ak na \u00fa\u010dte vykon\u00e1va aj transakcie, ktor\u00e9 nie s\u00fa predmetom dane, neznamen\u00e1 to, \u017ee v\u0161etky transakcie na \u00fa\u010dte s\u00fa automaticky osloboden\u00e9.<\/p>\n<p>\u2757 <strong>Z\u00e1kon neobsahuje mechanizmus na dodato<\/strong><strong>\u010d<\/strong><strong>n<\/strong><strong>\u00e9<\/strong><strong> oznamovanie transakci<\/strong><strong>\u00ed<\/strong><strong>, ktor<\/strong><strong>\u00e9<\/strong><strong> by mali by<\/strong><strong>\u0165<\/strong><strong> predmetom dane!<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><strong> Refunda<\/strong><strong>\u010d<\/strong><strong>n<\/strong><strong>\u00fd<\/strong><strong> syst<\/strong><strong>\u00e9<\/strong><strong>m (pod<\/strong><strong>\u013e<\/strong><strong>a <\/strong><strong>\u00a7<\/strong><strong> 12 ods. 6)<\/strong><\/p>\n<p>Da\u0148ovn\u00edk, ktor\u00fd preposiela finan\u010dn\u00e9 prostriedky z fondov E\u00da alebo in\u00fdch verejn\u00fdch zdrojov, m\u00f4\u017ee po\u017eiada\u0165 o <strong>vr\u00e1tenie dane<\/strong> do <strong>12 mesiacov<\/strong> od jej zaplatenia. \u017diados\u0165 mus\u00ed by\u0165 riadne od\u00f4vodnen\u00e1 a\u00a0jej pr\u00edlohou musia by\u0165 d\u00f4kazy, ktor\u00e9 preukazuj\u00fa tieto skuto\u010dnosti).<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Pr\u00edklad: N\u00e1rok na vr\u00e1tenie dane pri fondoch E\u00da<\/strong><\/p>\n<p>Subjekt, ktor\u00fd prij\u00edma finan\u010dn\u00e9 prostriedky z fondov Eur\u00f3pskej \u00fanie a n\u00e1sledne ich preposiela kone\u010dn\u00fdm prij\u00edmate\u013eom, m\u00f4\u017ee po\u017eiada\u0165 o refund\u00e1ciu dane vybratej pri t\u00fdchto transakci\u00e1ch. Po predlo\u017een\u00ed potrebn\u00fdch dokladov je mo\u017en\u00e9 da\u0148 vr\u00e1ti\u0165 do 12 mesiacov od jej zaplatenia.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u23f3<\/strong><strong> Spolo<\/strong><strong>\u010d<\/strong><strong>n<\/strong><strong>\u00e9<\/strong><strong>, prechodn<\/strong><strong>\u00e9<\/strong><strong> a z\u00e1vere<\/strong><strong>\u010d<\/strong><strong>n<\/strong><strong>\u00e9<\/strong><strong> ustanovenia (pod<\/strong><strong>\u013ea \u00a7 12 a \u00a7 13)<\/strong><\/p>\n<p>Prv\u00e9 zda\u0148ovacie obdobie za\u010dne v <strong>apr\u00edli 2025<\/strong>.<\/p>\n<p>\u2714\ufe0f Ak platite\u013e dane vyberie da\u0148 pred\u010dasne, a\u00a0to do 31. m\u00e1ja 2025, mus\u00ed ju odvies\u0165 a zasla\u0165 ozn\u00e1menie o v\u00fd\u0161ke dane do konca nasleduj\u00faceho mesiaca.<\/p>\n<p>Za prv\u00e9 tri mesiace (apr\u00edl \u2013 j\u00fan) sa da\u0148 odvedie naraz do <strong>31. j\u00fala 2025<\/strong>.<\/p>\n<p>\u2714\ufe0f Za ka\u017ed\u00e9 zda\u0148ovacie obdobie od 1. apr\u00edla do mesiaca, v ktorom bola da\u0148 vybran\u00e1, je potrebn\u00e9 poda\u0165 samostatn\u00e9 ozn\u00e1menie.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Pr\u00edklad: Prv\u00e9 tri mesiace zavedenia dane<\/strong><\/p>\n<p>Po\u010das prechodn\u00e9ho obdobia od apr\u00edla do j\u00fana 2025 platitelia dane bud\u00fa vykazova\u0165 a odv\u00e1dza\u0165 da\u0148 a\u017e k 31. j\u00falu 2025. Ak v\u0161ak niektor\u00fd platite\u013e za\u010dne vybera\u0165 da\u0148 sk\u00f4r, jej odvod a ozn\u00e1menie spr\u00e1vcovi dane sa mus\u00ed vykona\u0165 do konca nasleduj\u00faceho mesiaca po jej v\u00fdbere.<\/p>\n<p><strong>Finan<\/strong><strong>\u010d<\/strong><strong>n<\/strong><strong>\u00e9<\/strong><strong> transakcie spojen<\/strong><strong>\u00e9<\/strong><strong> s poskytovan<\/strong><strong>\u00ed<\/strong><strong>m slu<\/strong><strong>\u017e<\/strong><strong>ieb kryptoakt<\/strong><strong>\u00ed<\/strong><strong>v s<\/strong><strong>\u00fa<\/strong><strong> do 30. decembra 2025 osloboden<\/strong><strong>\u00e9<\/strong><strong> od DFT, aj ke<\/strong><strong>\u010f<\/strong><strong> da<\/strong><strong>\u0148<\/strong><strong>ovn<\/strong><strong>\u00ed<\/strong><strong>k nem<\/strong><strong>\u00e1<\/strong> <strong>\u0161<\/strong><strong>peci<\/strong><strong>\u00e1<\/strong><strong>lne povolenie na t<\/strong><strong>\u00fa<\/strong><strong>to <\/strong><strong>\u010d<\/strong><strong>innos<\/strong><strong>\u0165<\/strong><strong>.<\/strong> Po tomto d\u00e1tume u\u017e bud\u00fa podlieha\u0165 zdaneniu, ak poskytovate\u013e slu\u017eieb kryptoakt\u00edv nez\u00edskal \u201eosobitn\u00e9\u201c povolenie na svoju \u010dinnos\u0165. T\u00e1to \u00faprava vych\u00e1dza z nariadenia E\u00da 2023\/1114 o trhoch s kryptoakt\u00edvami a znamen\u00e1, \u017ee da\u0148ovn\u00edk mus\u00ed ma\u0165 \u017eivnostensk\u00e9 opr\u00e1vnenie na poskytovanie t\u00fdchto slu\u017eieb.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong> Zhrnutie \u2013 <\/strong><strong>\u010d<\/strong><strong>o treba spravi<\/strong><strong>\u0165<\/strong><strong>?<\/strong><\/p>\n<p><strong> Overi<\/strong><strong>\u0165<\/strong><strong> svoju da<\/strong><strong>\u0148<\/strong><strong>ov\u00fa povinnos<\/strong><strong>\u0165<\/strong><strong> \u2013 <\/strong>zistite, \u010di ste da\u0148ovn\u00edkom DFT a \u010di potrebujete transak\u010dn\u00fd \u00fa\u010det.<\/p>\n<p><strong> Dohliadnu<\/strong><strong>\u0165<\/strong><strong> na spr\u00e1vne zda<\/strong><strong>\u0148<\/strong><strong>ovanie \u2013 <\/strong>skontrolujte, \u010di banky nespr\u00e1vne nezda\u0148uj\u00fa osloboden\u00e9 transakcie.<\/p>\n<p><strong> Oznamova<\/strong><strong>\u0165<\/strong><strong> v\u00fdnimky bank\u00e1m \u2013 <\/strong>ak m\u00e1te \u00fa\u010dty, ktor\u00e9 sl\u00fa\u017eia na oper\u00e1cie osloboden\u00e9 od dane, bez ozn\u00e1menia v\u00e1m banka m\u00f4\u017ee transakcie nespr\u00e1vne zdani\u0165.<\/p>\n<p><strong> D\u00e1va<\/strong><strong>\u0165<\/strong><strong> si pozor pri pre\u00fa<\/strong><strong>\u010d<\/strong><strong>tovan\u00ed n\u00e1kladov \u2013 <\/strong>ak niekto uhrad\u00ed platbu za v\u00e1s, m\u00f4\u017eete by\u0165 povinn\u00ed vypo\u010d\u00edta\u0165 a zaplati\u0165 da\u0148 sami.<\/p>\n<p><strong> Sledova<\/strong><strong>\u0165<\/strong><strong> prechodn\u00e9 obdobie \u2013 <\/strong>niektor\u00e9 povinnosti sa menia po\u010das roka 2025, najm\u00e4 ak si ru\u0161\u00edte transak\u010dn\u00fd \u00fa\u010det alebo pou\u017e\u00edvate kryptoakt\u00edva.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u2757 Vyh\u00fdbajte sa zbyto<\/strong><strong>\u010d<\/strong><strong>n\u00fdm chyb\u00e1m:<\/strong><\/p>\n<p>Neozn\u00e1menie osloboden\u00fdch \u00fa\u010dtov banke = riziko nespr\u00e1vneho zdanenia.<\/p>\n<p>Pou\u017eitie zahrani\u010dn\u00fdch \u00fa\u010dtov = mo\u017en\u00e1 povinnos\u0165 sta\u0165 sa platite\u013eom dane.<\/p>\n<p>Ignorovanie pravidiel o pre\u00fa\u010dtovan\u00ed = riziko dodato\u010dn\u00fdch da\u0148ov\u00fdch povinnost\u00ed.<\/p>\n<p><strong> Ak m\u00e1te pochybnosti, konzultujte so \u0161pecialistom na dane a \u00fa<\/strong><strong>\u010d<\/strong><strong>tovn\u00edctvo.<\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>Sorry, this entry is only available in Slovak.Da\u0148 z finan\u010dn\u00fdch transakci\u00ed (DFT) vst\u00fapila do platnosti 1. janu\u00e1ra 2025 a ovplyv\u0148uje \u0161irok\u00e9 spektrum finan\u010dn\u00fdch oper\u00e1ci\u00ed. Jej hlavn\u00fdm cie\u013eom je vytvori\u0165 nov\u00fd zdroj pr\u00edjmov pre \u0161t\u00e1t prostredn\u00edctvom zda\u0148ovania vybran\u00fdch platobn\u00fdch transakci\u00ed. V tomto \u010dl\u00e1nku si podrobne rozoberieme z\u00e1kladn\u00e9 pojmy, povinnosti da\u0148ovn\u00edkov a platite\u013eov, v\u00fdnimky, ako aj k\u013e\u00fa\u010dov\u00e9 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[6],"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\/dan-z-financnych-transakcii-co-prinasa-a-na-co-si-dat-pozor\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:sk]Da\u0148 z finan\u010dn\u00fdch transakci\u00ed: \u010co prin\u00e1\u0161a a na \u010do si da\u0165 pozor?[:] | KLT AUDIT, spol. s r. o.\" \/>\n<meta property=\"og:description\" content=\"Sorry, this entry is only available in Slovak.Da\u0148 z finan\u010dn\u00fdch transakci\u00ed (DFT) vst\u00fapila do platnosti 1. janu\u00e1ra 2025 a ovplyv\u0148uje \u0161irok\u00e9 spektrum finan\u010dn\u00fdch oper\u00e1ci\u00ed. Jej hlavn\u00fdm cie\u013eom je vytvori\u0165 nov\u00fd zdroj pr\u00edjmov pre \u0161t\u00e1t prostredn\u00edctvom zda\u0148ovania vybran\u00fdch platobn\u00fdch transakci\u00ed. V tomto \u010dl\u00e1nku si podrobne rozoberieme z\u00e1kladn\u00e9 pojmy, povinnosti da\u0148ovn\u00edkov a platite\u013eov, v\u00fdnimky, ako aj k\u013e\u00fa\u010dov\u00e9 [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"http:\/\/kltaudit.sk\/dan-z-financnych-transakcii-co-prinasa-a-na-co-si-dat-pozor\/\" \/>\n<meta property=\"og:site_name\" content=\"KLT AUDIT, spol. s r. o.\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/KLTAUDIT\/\" \/>\n<meta property=\"article:published_time\" content=\"2025-02-05T15:58:39+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-02-05T16:36:43+00:00\" \/>\n<meta property=\"fb:app_id\" content=\"927372147335844\" \/>\n<meta name=\"twitter:card\" content=\"summary\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Organization\",\"@id\":\"https:\/\/kltaudit.sk\/en\/#organization\",\"name\":\"KLT AUDIT, spol. s 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