{"id":7862,"date":"2025-05-13T09:57:15","date_gmt":"2025-05-13T09:57:15","guid":{"rendered":"http:\/\/kltaudit.sk\/?p=7862"},"modified":"2025-05-13T10:06:55","modified_gmt":"2025-05-13T10:06:55","slug":"firemne-auta-a-dph-nove-pravidla-od-jula-2025","status":"publish","type":"post","link":"https:\/\/kltaudit.sk\/en\/firemne-auta-a-dph-nove-pravidla-od-jula-2025\/","title":{"rendered":"Firemn\u00e9 aut\u00e1 a DPH: Nov\u00e9 pravidl\u00e1 od j\u00fala 2025"},"content":{"rendered":"

Sorry, this entry is only available in Slovak<\/a>.<\/p>

<\/p>\n\n\n\n

\n\"Nov\u00e9
\n<\/a><\/td>\n		<\/td>\n\n

Nov\u00e9 pravidl\u00e1 od j\u00fala 2025<\/h1>\n

Pl\u00e1nujete k\u00fapu firemn\u00e9ho auta? Od j\u00fala 2025 sa menia pravidl\u00e1. Ak auto vyu\u017e\u00edvate aj na s\u00fakromn\u00e9 \u00fa\u010dely, \u0161t\u00e1t v\u00e1m umo\u017en\u00ed odpo\u010d\u00edta\u0165 z DPH len 50 %. Znie to ako obmedzenie? \u00c1no \u2013 ale z\u00e1rove\u0148 v\u00e1m odpadne ve\u013ek\u00e1 \u010das\u0165 administrat\u00edvy. Kniha j\u00e1zd? M\u00f4\u017ee \u00eds\u0165 bokom.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/p>\n

Zmena odpo\u010dtu DPH sa m\u00e1 vz\u0165ahova\u0165 na:<\/h2>\n

– osobn\u00e9 vozidl\u00e1 kateg\u00f3rie M1,<\/p>\n

– motocykle kateg\u00f3rie L1e a L3e,<\/p>\n

\u2026 podnikatelia, ktor\u00ed pou\u017e\u00edvaj\u00fa firemn\u00e9 vozidl\u00e1 aj na s\u00fakromn\u00e9 \u00fa\u010dely, si od nadobudnutia \u00fa\u010dinnosti tejto novely bud\u00fa m\u00f4c\u0165 uplatni\u0165 len\u00a050 % odpo\u010d\u00edtanie DPH<\/strong>\u00a0pri ich k\u00fape, pren\u00e1jme, leasingu, ale aj pri s\u00favisiacich n\u00e1kladoch \u2013 ako s\u00fa pohonn\u00e9 hmoty, servis, pr\u00edslu\u0161enstvo \u010di n\u00e1hradn\u00e9 diely.<\/p>\n

Pr\u00edklad z praxe<\/strong><\/p>\n

Predstavme si, \u017ee k\u00fapite vozidlo za 20 000 \u20ac bez DPH. K tomu 4 600 \u20ac DPH.
\n– Dnes: ak preuk\u00e1\u017eete 80 % firemn\u00e9ho vyu\u017eitia, odpo\u010d\u00edtate si 3 680 \u20ac.
\n– Po novom: automaticky odpo\u010d\u00edtate len 50 %, teda 2 300 \u20ac \u2013 bez papierova\u010diek.<\/p>\n

Kto bude m\u00f4c\u0165 odpo\u010d\u00edta\u0165 pln\u00fa DPH?<\/h2>\n

Ak pou\u017e\u00edvate vozidlo v\u00fdlu\u010dne na podnikanie alebo ho:
\n– prenaj\u00edmate,
\n– pred\u00e1vate,
\n– vyu\u017e\u00edvate na taxislu\u017ebu alebo v auto\u0161kole,
\n– pou\u017e\u00edvate ako n\u00e1hradn\u00e9 po\u010das opravy \u2013 pln\u00fd odpo\u010det v\u00e1m ost\u00e1va.<\/p>\n

V\u00fdhody a nev\u00fdhody<\/h2>\n

V\u00fdhody:
\n– menej byrokracie,
\n– jasn\u00e9 pravidl\u00e1,
\n– ni\u017e\u0161ie riziko pok\u00fat.<\/p>\n

Nev\u00fdhody:
\n– ni\u017e\u0161\u00ed odpo\u010det v pr\u00edpadoch s vysok\u00fdm podnikate\u013esk\u00fdm vyu\u017eit\u00edm,
\n– mierne vy\u0161\u0161ie n\u00e1klady na prev\u00e1dzku auta.<\/p>\n

Kedy to za\u010dne plati\u0165?<\/h2>\n

Nov\u00e9 pravidl\u00e1 maj\u00fa za\u010da\u0165 plati\u0165 od 1. j\u00fala 2025 do 30. j\u00fana 2028. Slovensko sa t\u00fdm zarad\u00ed medzi viacer\u00e9 krajiny E\u00da, ktor\u00e9 u\u017e obdobn\u00e9 pravidl\u00e1 zaviedli.<\/p>\n

Pre\u010do sa DPH pau\u0161alizuje na 50 % – Ministerstvo financi\u00ed argumentuje:<\/h2>\n

– dlhodob\u00fdm zneu\u017e\u00edvan\u00edm syst\u00e9mu (napr. luxusn\u00e9 aut\u00e1 v s.r.o. sl\u00fa\u017eiace preva\u017ene na s\u00fakromn\u00e9 \u00fa\u010dely),<\/p>\n

– v\u00fdsledkami anal\u00fdz a kontrol, ktor\u00e9 uk\u00e1zali, \u017ee re\u00e1lne podnikate\u013esk\u00e9 vyu\u017eitie vozidiel v praxi zriedka prekra\u010duje 50 %,<\/p>\n

– z\u00e1merom zni\u017ei\u0165 administrat\u00edvnu z\u00e1\u0165a\u017e (kniha j\u00e1zd, dokazovanie pomerov, riziko pok\u00fat).<\/p>","protected":false},"excerpt":{"rendered":"

Sorry, this entry is only available in Slovak. Nov\u00e9 pravidl\u00e1 od j\u00fala 2025 Pl\u00e1nujete k\u00fapu firemn\u00e9ho auta? Od j\u00fala 2025 sa menia pravidl\u00e1. Ak auto vyu\u017e\u00edvate aj na s\u00fakromn\u00e9 \u00fa\u010dely, \u0161t\u00e1t v\u00e1m umo\u017en\u00ed odpo\u010d\u00edta\u0165 z DPH len 50 %. Znie to ako obmedzenie? \u00c1no \u2013 ale z\u00e1rove\u0148 v\u00e1m odpadne ve\u013ek\u00e1 \u010das\u0165 administrat\u00edvy. Kniha j\u00e1zd? M\u00f4\u017ee […]<\/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":[10,9],"yoast_head":"\n<\/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\/firemne-auta-a-dph-nove-pravidla-od-jula-2025\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:sk]Firemn\u00e9 aut\u00e1 a DPH: Nov\u00e9 pravidl\u00e1 od j\u00fala 2025[:] | KLT AUDIT, spol. s r. o.\" \/>\n<meta property=\"og:description\" content=\"Sorry, this entry is only available in Slovak. Nov\u00e9 pravidl\u00e1 od j\u00fala 2025 Pl\u00e1nujete k\u00fapu firemn\u00e9ho auta? Od j\u00fala 2025 sa menia pravidl\u00e1. Ak auto vyu\u017e\u00edvate aj na s\u00fakromn\u00e9 \u00fa\u010dely, \u0161t\u00e1t v\u00e1m umo\u017en\u00ed odpo\u010d\u00edta\u0165 z DPH len 50 %. Znie to ako obmedzenie? \u00c1no \u2013 ale z\u00e1rove\u0148 v\u00e1m odpadne ve\u013ek\u00e1 \u010das\u0165 administrat\u00edvy. Kniha j\u00e1zd? 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