{"id":7891,"date":"2025-09-02T13:14:38","date_gmt":"2025-09-02T13:14:38","guid":{"rendered":"http:\/\/kltaudit.sk\/?p=7891"},"modified":"2025-09-02T13:25:34","modified_gmt":"2025-09-02T13:25:34","slug":"prehlad-noviel-a-predpisov-v-oblasti-dani-a-odvodov","status":"publish","type":"post","link":"https:\/\/kltaudit.sk\/en\/prehlad-noviel-a-predpisov-v-oblasti-dani-a-odvodov\/","title":{"rendered":"Preh\u013ead noviel a predpisov v oblasti dan\u00ed a odvodov"},"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\/7891\" class=\"qtranxs-available-language-link qtranxs-available-language-link-sk\" title=\"Slovensky\">Slovak<\/a>.<\/p><p><a href=\"http:\/\/kltaudit.sk\/wp-content\/uploads\/2025\/09\/dan\u030cove\u0301-a-odvodove\u0301-novely.png\"><img loading=\"lazy\" class=\"size-full wp-image-7895\" src=\"http:\/\/kltaudit.sk\/wp-content\/uploads\/2025\/09\/dan\u030cove\u0301-a-odvodove\u0301-novely.png\" alt=\"\" width=\"648\" height=\"348\" srcset=\"https:\/\/kltaudit.sk\/wp-content\/uploads\/2025\/09\/dan\u030cove\u0301-a-odvodove\u0301-novely.png 648w, https:\/\/kltaudit.sk\/wp-content\/uploads\/2025\/09\/dan\u030cove\u0301-a-odvodove\u0301-novely-300x161.png 300w\" sizes=\"(max-width: 648px) 100vw, 648px\" \/><\/a><\/p>\n<h1>Preh\u013ead noviel a predpisov v oblasti dan\u00ed a odvodov<\/h1>\n<p><strong>Ani letn\u00e9 mesiace neobi\u0161li legislat\u00edvne zmeny. Aj medzi m\u00e1jom a augustom 2025 priniesla Zbierka z\u00e1konov viacero d\u00f4le\u017eit\u00fdch zmien, ktor\u00e9 sa dot\u00fdkaj\u00fa podnikate\u013eov, neziskov\u00fdch subjektov aj fyzick\u00fdch os\u00f4b. V na\u0161om preh\u013eade n\u00e1jdete to podstatn\u00e9: stru\u010dne, preh\u013eadne a s d\u00f4razom na d\u00e1tumy \u00fa\u010dinnosti.<\/strong><br \/>\n<!--more--><\/p>\n<p><strong><br \/>\n<\/strong><strong> Novely a predpisy<\/strong><\/p>\n<p><strong>104\/2025 Z. z. \u2013 novela z\u00e1kona o \u0161porte a z\u00e1kona o dani z pr\u00edjmov<\/strong><\/p>\n<ul>\n<li>spresnenie pr\u00edjmov \u0161portovcov a \u0161portov\u00fdch odborn\u00edkov,<\/li>\n<li>doplnenie zdanenia sponzorsk\u00fdch pr\u00edspevkov.<br \/>\n<em>\u00da\u010dinnos\u0165: 1.1.2026<\/em><\/li>\n<\/ul>\n<p><strong>109\/2025 Z. z. \u2013 novela z\u00e1kona o neziskov\u00fdch organiz\u00e1ci\u00e1ch a \u00fa\u010dtovn\u00edctve<\/strong><\/p>\n<ul>\n<li>povinnos\u0165 uklada\u0165 do registra \u00fa\u010dtovn\u00fdch z\u00e1vierok aj v\u00fdkazy o transparentnosti.<br \/>\n<em>\u00da\u010dinnos\u0165: 1.6.2025<\/em><\/li>\n<\/ul>\n<p><strong>141\/2025 Z. z. \u2013 novela z\u00e1kona o profesion\u00e1lnych n\u00e1hradn\u00fdch rodi\u010doch a ZDP<\/strong><\/p>\n<ul>\n<li>oslobodenie pr\u00edspevku na \u00fapravu bytu alebo domu pre profesion\u00e1lneho n\u00e1hradn\u00e9ho rodi\u010da.<br \/>\n<em>\u00da\u010dinnos\u0165: 1.1.2026<\/em><\/li>\n<\/ul>\n<p><strong>144\/2025 Z. z. \u2013 novela z\u00e1kona o miestnom poplatku za rozvoj<\/strong><\/p>\n<ul>\n<li>zv\u00fd\u0161enie hornej hranice sadzby,<\/li>\n<li>roz\u0161\u00edrenie \u00fa\u010delu pou\u017eitia v\u00fdnosu.<br \/>\n<em>\u00da\u010dinnos\u0165: 1.11.2025<\/em><\/li>\n<\/ul>\n<p><strong>150\/2025 Z. z. \u2013 z\u00e1kon o obrane a bezpe\u010dnosti (zmeny v ZDP a finan\u010dnej spr\u00e1ve)<\/strong><\/p>\n<ul>\n<li>oslobodenie motiva\u010dn\u00fdch a finan\u010dn\u00fdch pr\u00edspevkov v s\u00favislosti so slu\u017ebou v z\u00e1loh\u00e1ch,<\/li>\n<li>v\u00fdnimka zo z\u00e1kazu inej z\u00e1robkovej \u010dinnosti pre pr\u00edslu\u0161n\u00edkov finan\u010dnej spr\u00e1vy.<br \/>\n<em>\u00da\u010dinnos\u0165: 1.7.2025<\/em><\/li>\n<\/ul>\n<p><strong>152\/2025 Z. z. \u2013 novela ZDP (odpisovanie budov)<\/strong><\/p>\n<ul>\n<li>technick\u00e9 zhodnotenie a opravy budov na ubytovanie\/\u0161port (nad 10 % ceny) ako samostatn\u00fd majetok,<\/li>\n<li>sp\u00e4tn\u00e9 uplatnenie zmeny odpisovania bez \u00faprav v minul\u00fdch obdobiach.<br \/>\n<em>\u00da\u010dinnos\u0165: 1.1.2026<\/em><\/li>\n<\/ul>\n<p><strong>153\/2025 Z. z. \u2013 novela ZDP<\/strong><\/p>\n<ul>\n<li>zav\u00e1dza superodpo\u010det aj do oblasti \u0161portu.<br \/>\n<em>\u00da\u010dinnos\u0165: 1.1.2026<\/em><\/li>\n<\/ul>\n<p><strong>181\/2025 Z. z. \u2013 novela z\u00e1kona o spotrebn\u00fdch daniach<\/strong><\/p>\n<ul>\n<li>\u00fapravy v elektrine, plyne, uhl\u00ed, miner\u00e1lnych olejoch, tabaku a DPH.<\/li>\n<\/ul>\n<p><strong>196\/2025 Z. z. \u2013 opatrenie MF SR (spr\u00e1va s inform\u00e1ciami o dani z pr\u00edjmov)<\/strong><\/p>\n<ul>\n<li>upravuje elektronick\u00fd form\u00e1t ukladan\u00fdch spr\u00e1v do registra \u00fa\u010dtovn\u00fdch z\u00e1vierok.<br \/>\n<em>\u00da\u010dinnos\u0165: 10.7.2025<\/em><\/li>\n<\/ul>\n<p><strong>195\/2025 Z. z. \u2013 vyhl\u00e1\u0161ka MF SR k coln\u00e9mu z\u00e1konu<\/strong><\/p>\n<ul>\n<li>nov\u00e9 sadzby n\u00e1kladov na coln\u00fa kontrolu mimo \u00faradn\u00fdch hod\u00edn,<\/li>\n<li>\u00faprava pravidiel a \u00fadajov v coln\u00fdch vyhl\u00e1seniach.<br \/>\n<em>\u00da\u010dinnos\u0165: 1.8.2025<\/em><\/li>\n<\/ul>\n<p><strong>190\/2025 Z. z. \u2013 novela Coln\u00e9ho z\u00e1kona<\/strong><\/p>\n<ul>\n<li>\u00fapravy pri charitat\u00edvnych organiz\u00e1ci\u00e1ch, colnom dlhu a elektronickej komunik\u00e1cii.<br \/>\n<em>\u00da\u010dinnos\u0165: 1.8.2025 a 1.1.2026<\/em><\/li>\n<\/ul>\n<p><strong>187\/2025 Z. z. \u2013 novela z\u00e1kona o cenn\u00fdch papieroch a \u00fa\u010dtovn\u00edctve<\/strong><\/p>\n<ul>\n<li>zav\u00e1dza spr\u00edstup\u0148ovanie \u00fa\u010dtovn\u00fdch dokumentov cez jednotn\u00fd eur\u00f3psky pr\u00edstup (ESAP),<\/li>\n<li>spres\u0148uje elektronick\u00fd form\u00e1t spr\u00e1v o dani z pr\u00edjmov.<br \/>\n<em>\u00da\u010dinnos\u0165: 10.7.2025 a 1.1.2026<\/em><\/li>\n<\/ul>\n<p><strong>200\/2025 Z. z. \u2013 novela o automatickej v\u00fdmene inform\u00e1ci\u00ed (DAC8)<\/strong><\/p>\n<ul>\n<li>roz\u0161\u00edrenie v\u00fdmeny inform\u00e1ci\u00ed aj o kryptoakt\u00edva,<\/li>\n<li>zmeny v ml\u010danlivosti a podmienkach pre da\u0148ov\u00fdch poradcov,<\/li>\n<li>doplnenie zmien v asign\u00e1cii 2 % dane rodi\u010dom.<br \/>\n<em>\u00da\u010dinnos\u0165: 1.1.2026 (niektor\u00e9 \u010dasti od 2028 a 2030)<\/em><\/li>\n<\/ul>\n<p><strong>157\/2025 Z. z. (DO POZORNOSTI) \u2013 novela Trestn\u00e9ho z\u00e1kona<\/strong><\/p>\n<ul>\n<li>zav\u00e1dza trestn\u00fa zodpovednos\u0165 aj pre pr\u00e1vnick\u00e9 profesie,<\/li>\n<li>nov\u00e9 skutkov\u00e9 podstaty pri poru\u0161en\u00ed re\u0161trikt\u00edvnych opatren\u00ed.<br \/>\n<em>\u00da\u010dinnos\u0165: 1.8.2025<\/em><\/li>\n<\/ul>\n<p><strong>215\/2025 Z. z. \u2013 opatrenie MF SR<\/strong><\/p>\n<ul>\n<li>nov\u00fd vzor v\u00fdkazov pre neziskov\u00e9 subjekty.<br \/>\n<em>\u00da\u010dinnos\u0165: 15.8.2025<\/em><\/li>\n<\/ul>\n<p><strong>216\/2025 Z. z. \u2013 vyhl\u00e1\u0161ka MF SR<\/strong><\/p>\n<ul>\n<li>z\u00e1v\u00e4zn\u00e9 stanovisko mo\u017eno vyda\u0165 aj k vybran\u00fdm ustanoveniam DPH a ZDFT.<br \/>\n<em>\u00da\u010dinnos\u0165: 1.9.2025<\/em><\/li>\n<\/ul>\n<p><strong>Ako vidno, v priebehu \u0161tyroch mesiacov pribudlo mno\u017estvo z\u00e1sahov do da\u0148ov\u00fdch, odvodov\u00fdch i s\u00favisiacich z\u00e1konov.<\/strong> Ka\u017ed\u00e1 novela v sebe nesie konkr\u00e9tne povinnosti a pr\u00edle\u017eitosti \u2013 a pr\u00e1ve v\u010dasn\u00e9 pochopenie t\u00fdchto zmien m\u00f4\u017ee firme \u010di neziskovej organiz\u00e1cii u\u0161etri\u0165 peniaze aj rizik\u00e1.<br \/>\nAk sa v\u00e1s niektor\u00e1 z uveden\u00fdch zmien t\u00fdka a potrebujete ju rozobra\u0165 do h\u013abky, radi v\u00e1m priprav\u00edme podrobn\u00fa anal\u00fdzu na mieru.<\/p>","protected":false},"excerpt":{"rendered":"<p>Sorry, this entry is only available in Slovak. Preh\u013ead noviel a predpisov v oblasti dan\u00ed a odvodov Ani letn\u00e9 mesiace neobi\u0161li legislat\u00edvne zmeny. Aj medzi m\u00e1jom a augustom 2025 priniesla Zbierka z\u00e1konov viacero d\u00f4le\u017eit\u00fdch zmien, ktor\u00e9 sa dot\u00fdkaj\u00fa podnikate\u013eov, neziskov\u00fdch subjektov aj fyzick\u00fdch os\u00f4b. V na\u0161om preh\u013eade n\u00e1jdete to podstatn\u00e9: stru\u010dne, preh\u013eadne a s d\u00f4razom [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","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\/prehlad-noviel-a-predpisov-v-oblasti-dani-a-odvodov\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:sk]Preh\u013ead noviel a predpisov v oblasti dan\u00ed a odvodov[:] | KLT AUDIT, spol. s r. o.\" \/>\n<meta property=\"og:description\" content=\"Sorry, this entry is only available in Slovak. Preh\u013ead noviel a predpisov v oblasti dan\u00ed a odvodov Ani letn\u00e9 mesiace neobi\u0161li legislat\u00edvne zmeny. Aj medzi m\u00e1jom a augustom 2025 priniesla Zbierka z\u00e1konov viacero d\u00f4le\u017eit\u00fdch zmien, ktor\u00e9 sa dot\u00fdkaj\u00fa podnikate\u013eov, neziskov\u00fdch subjektov aj fyzick\u00fdch os\u00f4b. V na\u0161om preh\u013eade n\u00e1jdete to podstatn\u00e9: stru\u010dne, preh\u013eadne a s d\u00f4razom [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"http:\/\/kltaudit.sk\/prehlad-noviel-a-predpisov-v-oblasti-dani-a-odvodov\/\" \/>\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=\"2025-09-02T13:14:38+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-09-02T13:25:34+00:00\" \/>\n<meta property=\"og:image\" content=\"http:\/\/kltaudit.sk\/wp-content\/uploads\/2025\/09\/dan\u030cove\u0301-a-odvodove\u0301-novely.png\" \/>\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 r. o.\",\"url\":\"https:\/\/kltaudit.sk\/en\/\",\"sameAs\":[\"https:\/\/www.facebook.com\/KLTAUDIT\/\",\"https:\/\/www.linkedin.com\/company\/klt-audit-spol--s-r--o-\"],\"logo\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/kltaudit.sk\/en\/#logo\",\"inLanguage\":\"en-US\",\"url\":\"https:\/\/kltaudit.sk\/wp-content\/uploads\/2015\/12\/logo.png\",\"width\":221,\"height\":32,\"caption\":\"KLT AUDIT, spol. s r. o.\"},\"image\":{\"@id\":\"https:\/\/kltaudit.sk\/en\/#logo\"}},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/kltaudit.sk\/en\/#website\",\"url\":\"https:\/\/kltaudit.sk\/en\/\",\"name\":\"KLT AUDIT, spol. s r. o.\",\"description\":\"Najd\\u00f4le\\u017eitej\\u0161ia je kvalita a \\u00faspora V\\u00e1\\u0161ho \\u010dasu!\",\"publisher\":{\"@id\":\"https:\/\/kltaudit.sk\/en\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":\"https:\/\/kltaudit.sk\/en\/?s={search_term_string}\",\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"ImageObject\",\"@id\":\"http:\/\/kltaudit.sk\/prehlad-noviel-a-predpisov-v-oblasti-dani-a-odvodov\/#primaryimage\",\"inLanguage\":\"en-US\",\"url\":\"http:\/\/kltaudit.sk\/wp-content\/uploads\/2025\/09\/dan\\u030cove\\u0301-a-odvodove\\u0301-novely.png\"},{\"@type\":\"WebPage\",\"@id\":\"http:\/\/kltaudit.sk\/prehlad-noviel-a-predpisov-v-oblasti-dani-a-odvodov\/#webpage\",\"url\":\"http:\/\/kltaudit.sk\/prehlad-noviel-a-predpisov-v-oblasti-dani-a-odvodov\/\",\"name\":\"[:sk]Preh\\u013ead noviel a predpisov v oblasti dan\\u00ed a odvodov[:] | KLT AUDIT, spol. s r. o.\",\"isPartOf\":{\"@id\":\"https:\/\/kltaudit.sk\/en\/#website\"},\"primaryImageOfPage\":{\"@id\":\"http:\/\/kltaudit.sk\/prehlad-noviel-a-predpisov-v-oblasti-dani-a-odvodov\/#primaryimage\"},\"datePublished\":\"2025-09-02T13:14:38+00:00\",\"dateModified\":\"2025-09-02T13:25:34+00:00\",\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"http:\/\/kltaudit.sk\/prehlad-noviel-a-predpisov-v-oblasti-dani-a-odvodov\/\"]}]},{\"@type\":\"Article\",\"@id\":\"http:\/\/kltaudit.sk\/prehlad-noviel-a-predpisov-v-oblasti-dani-a-odvodov\/#article\",\"isPartOf\":{\"@id\":\"http:\/\/kltaudit.sk\/prehlad-noviel-a-predpisov-v-oblasti-dani-a-odvodov\/#webpage\"},\"author\":{\"@id\":\"https:\/\/kltaudit.sk\/en\/#\/schema\/person\/d51b7c5f6702af5c5593c352aa5f1526\"},\"headline\":\"Preh\\u013ead noviel a predpisov v oblasti dan\\u00ed a odvodov\",\"datePublished\":\"2025-09-02T13:14:38+00:00\",\"dateModified\":\"2025-09-02T13:25:34+00:00\",\"mainEntityOfPage\":{\"@id\":\"http:\/\/kltaudit.sk\/prehlad-noviel-a-predpisov-v-oblasti-dani-a-odvodov\/#webpage\"},\"publisher\":{\"@id\":\"https:\/\/kltaudit.sk\/en\/#organization\"},\"image\":{\"@id\":\"http:\/\/kltaudit.sk\/prehlad-noviel-a-predpisov-v-oblasti-dani-a-odvodov\/#primaryimage\"},\"articleSection\":\"dane\",\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/kltaudit.sk\/en\/#\/schema\/person\/d51b7c5f6702af5c5593c352aa5f1526\",\"name\":\"Ivan\",\"image\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/kltaudit.sk\/en\/#personlogo\",\"inLanguage\":\"en-US\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/036c34d650d3e47d50797a704dd23d45?s=96&d=mm&r=g\",\"caption\":\"Ivan\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","_links":{"self":[{"href":"https:\/\/kltaudit.sk\/en\/wp-json\/wp\/v2\/posts\/7891"}],"collection":[{"href":"https:\/\/kltaudit.sk\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kltaudit.sk\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kltaudit.sk\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/kltaudit.sk\/en\/wp-json\/wp\/v2\/comments?post=7891"}],"version-history":[{"count":5,"href":"https:\/\/kltaudit.sk\/en\/wp-json\/wp\/v2\/posts\/7891\/revisions"}],"predecessor-version":[{"id":7897,"href":"https:\/\/kltaudit.sk\/en\/wp-json\/wp\/v2\/posts\/7891\/revisions\/7897"}],"wp:attachment":[{"href":"https:\/\/kltaudit.sk\/en\/wp-json\/wp\/v2\/media?parent=7891"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kltaudit.sk\/en\/wp-json\/wp\/v2\/categories?post=7891"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kltaudit.sk\/en\/wp-json\/wp\/v2\/tags?post=7891"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}