{"id":7898,"date":"2025-09-02T13:24:55","date_gmt":"2025-09-02T13:24:55","guid":{"rendered":"http:\/\/kltaudit.sk\/?p=7898"},"modified":"2025-09-02T13:27:07","modified_gmt":"2025-09-02T13:27:07","slug":"zverejnene-prijate-zmeny-v-oblasti-dani-a-odvodov","status":"publish","type":"post","link":"https:\/\/kltaudit.sk\/en\/zverejnene-prijate-zmeny-v-oblasti-dani-a-odvodov\/","title":{"rendered":"Zverejnen\u00e9 prijat\u00e9 zmeny v oblasti dan\u00ed a odvodov"},"content":{"rendered":"

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

<\/p>\n

Zverejnen\u00e9 prijat\u00e9 zmeny v oblasti dan\u00ed a\u00a0odvodov<\/h1>\n

\"\"<\/a><\/p>\n

Zbierka z\u00e1konov aj Finan\u010dn\u00e9 riadite\u013estvo SR priniesli viacero zmien a metodick\u00fdch usmernen\u00ed, ktor\u00e9 maj\u00fa priamy dopad na podnikate\u013eov, neziskov\u00e9 organiz\u00e1cie aj fyzick\u00e9 osoby. Ni\u017e\u0161ie n\u00e1jdete stru\u010dn\u00fd preh\u013ead toho najd\u00f4le\u017eitej\u0161ieho \u2013 zoraden\u00fd chronologicky, s d\u00f4razom na praktick\u00e9 d\u00f4sledky a d\u00e1tumy \u00fa\u010dinnosti.<\/strong>
\n<\/p>\n

\u00a0<\/strong><\/p>\n

M\u00e1j 2025<\/strong><\/h2>\n

V\u00fdpo\u010det preddavkov na da\u0148 z pr\u00edjmov FO
\n<\/strong>Od 1.4.2025 do 31.3.2026 sa preddavky platia pod\u013ea poslednej zn\u00e1mej da\u0148ovej povinnosti z DP za rok 2024. Povinnos\u0165 plati\u0165 vznik\u00e1 a\u017e pri dani nad 5 000 \u20ac (\u0161tvr\u0165ro\u010dne) alebo 16 600 \u20ac (mesa\u010dne).<\/p>\n

Novela z\u00e1kona o \u00fa\u010dtovn\u00edctve (109\/2025 Z. z.)
\n<\/strong>Zav\u00e1dza povinnos\u0165 uklada\u0165 do registra \u00fa\u010dtovn\u00fdch z\u00e1vierok aj v\u00fdkaz o transparentnosti<\/em> pre vybran\u00e9 neziskov\u00e9 subjekty. \u00da\u010dinnos\u0165 od 1.6.2025<\/strong>.<\/p>\n

Novela z\u00e1kona o ERP (102\/2024 Z. z.)
\n<\/strong>\u00dapravy nadv\u00e4zuj\u00face na zmeny v DPH registr\u00e1cii a pride\u013eovan\u00ed I\u010c DPH. Zav\u00e1dzaj\u00fa sa nov\u00e9 oznamovacie povinnosti a drobn\u00e9 sankcie pre podnikate\u013eov. \u00da\u010dinnos\u0165 od 1.1.2025<\/strong>.<\/p>\n

Nov\u00fd pojem v z\u00e1kone o DPH \u2013 \u201eplatite\u013e s pridelen\u00fdm I\u010c DPH\u201c
\n<\/strong>Od 1.1.2025<\/strong> sa zav\u00e1dza presn\u00e1 defin\u00edcia pre platite\u013eov registrovan\u00fdch pod\u013ea \u00a7 4, 4b alebo 5 ZDPH. V\u00fdznam m\u00e1 najm\u00e4 pri prenose da\u0148ovej povinnosti (napr. stavebn\u00e9 pr\u00e1ce).<\/p>\n

Poplatok za rozvoj \u2013 z\u00e1klad pod\u013ea \u00a7 6 z\u00e1kona o\u00a0miestnom poplatku za rozvoj
\n<\/strong>FR SR vydalo metodick\u00fd pokyn k uplat\u0148ovaniu z\u00e1kladu poplatku a k praxi obc\u00ed pri rozhodovan\u00ed. Plat\u00ed v znen\u00ed od 1.4.2025<\/strong>.<\/p>\n

Nepriama novela ZDP (150\/2025 Z. z.)
\n<\/strong>Z\u00e1kon o obrane a bezpe\u010dnosti doplnil ZDP \u2013 oslobodenie motiva\u010dn\u00fdch a finan\u010dn\u00fdch pr\u00edspevkov pri slu\u017ebe v z\u00e1loh\u00e1ch. \u00da\u010dinnos\u0165 od 1.7.2025<\/strong>.<\/p>\n

Poslaneck\u00e1 novela ZDP \u2013 superodpo\u010det v \u0161porte
\n<\/strong>Zav\u00e1dza zv\u00fdhodnenie na podporu \u0161portov\u00fdch aktiv\u00edt. \u00da\u010dinnos\u0165 od 1.1.2026<\/strong>.<\/p>\n

Poplatkov\u00e1 povinnos\u0165 a oznamovacia povinnos\u0165 (\u00a7 4 z\u00e1kona o poplatku za rozvoj)
\n<\/strong>FR SR vydalo metodick\u00fd pokyn k tomu, kedy poplatkov\u00e1 povinnos\u0165 vznik\u00e1 a zanik\u00e1.<\/p>\n

Vyberanie spr\u00e1vnych poplatkov (145\/1995 Z. z.)
\n<\/strong>Metodick\u00fd pokyn FR SR k aktu\u00e1lnemu \u010d\u00edseln\u00edku spr\u00e1vnych poplatkov \u2013 pre da\u0148ov\u00e9 \u00farady, coln\u00e9 \u00farady a Krimin\u00e1lny \u00farad FS.<\/p>\n

Vr\u00e1tenie, preplatky a zaokr\u00fah\u013eovanie spr\u00e1vnych poplatkov
\n<\/strong>Nov\u00fd metodick\u00fd pokyn k vr\u00e1teniu poplatkov pod\u013ea \u00a7 10 a k zaokr\u00fah\u013eovaniu pod\u013ea \u00a7 6a z\u00e1kona.<\/p>\n

Coln\u00fd k\u00f3dex \u00danie \u2013 aktu\u00e1lne znenie
\n<\/strong>FR SR potvrdilo platnos\u0165 a \u00fa\u010dinnos\u0165 pravidiel Coln\u00e9ho k\u00f3dexu \u00danie a jeho vykon\u00e1vac\u00edch predpisov.<\/p>\n

 <\/p>\n

J\u00fan 2025<\/strong><\/h2>\n

Nepriama novela ZDP (104\/2025 Z. z.)
\n<\/strong>Spres\u0148uje pr\u00edjmy \u0161portovcov a \u0161portov\u00fdch odborn\u00edkov. Nov\u00e9 pravidl\u00e1 ur\u010duj\u00fa, ktor\u00e9 pr\u00edjmy patria medzi SZ\u010cO a ktor\u00e9 medzi \u201eostatn\u00e9 pr\u00edjmy\u201c \u2013 vr\u00e1tane sponzorsk\u00fdch zml\u00fav. \u00da\u010dinnos\u0165 od 1.1.2026<\/strong>.<\/p>\n

Nepriama novela z\u00e1kona o \u00fa\u010dtovn\u00edctve
\n<\/strong>V r\u00e1mci zmien z\u00e1kona o cenn\u00fdch papieroch sa men\u00ed aj z\u00e1kon o \u00fa\u010dtovn\u00edctve: zav\u00e1dza sa povinnos\u0165 spr\u00edstup\u0148ova\u0165 \u00fa\u010dtovn\u00e9 dokumenty cez eur\u00f3psky pr\u00edstupov\u00fd port\u00e1l ESAP a precizuje sa form\u00e1t spr\u00e1v o dani z pr\u00edjmov. \u00da\u010dinnos\u0165 10.7.2025 a 1.1.2026<\/strong>.<\/p>\n

Novela z\u00e1kona o automatickej v\u00fdmene inform\u00e1ci\u00ed (DAC8)
\n<\/strong>Roz\u0161iruje sa v\u00fdmena \u00fadajov aj o kryptoakt\u00edva a elektronick\u00e9 peniaze. T\u00fdka sa poskytovate\u013eov slu\u017eieb s kryptoakt\u00edvami, ktor\u00ed bud\u00fa oznamova\u0165 transakcie a \u00fa\u010dty. \u00da\u010dinnos\u0165 od 1.1.2026<\/strong> (niektor\u00e9 ustanovenia a\u017e od 2028 a 2030).<\/p>\n

Novely v oblasti spotrebn\u00fdch dan\u00ed a DPH
\n<\/strong>Menia sa pravidl\u00e1 pre spotrebn\u00e9 dane z elektriny, plynu, uhlia a tabaku, a z\u00e1rove\u0148 aj DPH. \u00da\u010dinnos\u0165 od 1.7.2025<\/strong> a 1.9.2025<\/strong>.<\/p>\n

Novela z\u00e1kona o miestnom poplatku za rozvoj (\u00fa\u010dinn\u00e1 1.11.2025)
\n<\/strong>Zvy\u0161uje horn\u00fa hranicu sadzby a roz\u0161iruje mo\u017enosti pou\u017eitia v\u00fdnosu poplatku aj na \u010fal\u0161ie opr\u00e1vnen\u00e9 v\u00fddavky.<\/p>\n

Novela Coln\u00e9ho z\u00e1kona (\u00fa\u010dinn\u00e1 1.8.2025)
\n<\/strong>Prin\u00e1\u0161a \u00fapravy pri charitat\u00edvnych organiz\u00e1ci\u00e1ch, coln\u00fdch dlhoch a elektronickej komunik\u00e1cii s E\u00da.<\/p>\n

Prechodn\u00e9 ustanovenia k poplatku za rozvoj
\n<\/strong>FR SR vydalo metodick\u00fd pokyn k aplik\u00e1cii prechodn\u00e9ho ustanovenia \u00fa\u010dinn\u00e9ho od 1.4.2025<\/strong> (novela \u010d. 26\/2025 Z. z.), ktor\u00fd rie\u0161i postup obc\u00ed a da\u0148ov\u00fdch subjektov.<\/p>\n

Nov\u00fd vzor da\u0148ov\u00e9ho priznania k DPH
\n<\/strong>Od 1.7.2025<\/strong> plat\u00ed nov\u00e9 pou\u010denie na vyplnenie priznania k DPH.<\/p>\n

Osobitn\u00e1 \u00faprava pre mal\u00e9 podniky (\u00a7 68g ZDPH)
\n<\/strong>FR SR zverejnilo naj\u010dastej\u0161ie ot\u00e1zky a odpovede k uplat\u0148ovaniu oslobodenia od DPH pre mal\u00e9 podniky.<\/p>\n

Zjednodu\u0161en\u00e9 fakt\u00fary do 400 \u20ac
\n<\/strong>Od 1.1.2025<\/strong> sa zv\u00fd\u0161ila hranica pre zjednodu\u0161en\u00e9 fakt\u00fary. FR SR vysvetlilo pravidl\u00e1 pre doklady z e-kasy a tankovac\u00edch automatov a ich pou\u017eitie pri odpo\u010dte DPH.<\/p>\n

Novela ZDP (152\/2025 Z. z.)
\n<\/strong>Zav\u00e1dza sa nov\u00e1 \u00faprava odpisovania budov ur\u010den\u00fdch na ubytovanie a \u0161port, ak technick\u00e9 zhodnotenie presiahne 10 % vstupnej ceny. \u00da\u010dinnos\u0165 od 1.1.2026<\/strong>.<\/p>\n

Novela ZDP (141\/2025 Z. z.)
\n<\/strong>Oslobodenie pr\u00edspevkov pre profesion\u00e1lnych n\u00e1hradn\u00fdch rodi\u010dov na \u00fapravu b\u00fdvania. \u00da\u010dinnos\u0165 od 1.1.2026<\/strong>.<\/p>\n

Novela ZDP (150\/2025 Z. z.)
\n<\/strong>S\u00fa\u010das\u0165 z\u00e1kona o obrane a bezpe\u010dnosti \u2013 oslobodenie motiva\u010dn\u00fdch pr\u00edspevkov v s\u00favislosti so slu\u017ebou v z\u00e1loh\u00e1ch a v\u00fdnimka zo z\u00e1kazu z\u00e1robkovej \u010dinnosti pre pr\u00edslu\u0161n\u00edkov finan\u010dnej spr\u00e1vy. \u00da\u010dinnos\u0165 od 1.7.2025<\/strong>.<\/p>\n

 <\/p>\n

J\u00fal 2025<\/strong><\/h2>\n

Nepriama novela z\u00e1kona o \u00fa\u010dtovn\u00edctve (z\u00e1kon o cenn\u00fdch papieroch)
\n<\/strong>Novela z\u00e1kona o cenn\u00fdch papieroch a investi\u010dn\u00fdch slu\u017eb\u00e1ch men\u00ed aj z\u00e1kon o \u00fa\u010dtovn\u00edctve. Zav\u00e1dzaj\u00fa sa povinnosti spr\u00edstup\u0148ova\u0165 \u00fa\u010dtovn\u00e9 dokumenty v eur\u00f3pskom pr\u00edstupovom port\u00e1li ESAP a spres\u0148uje sa form\u00e1t spr\u00e1v o dani z pr\u00edjmov.
\n\u00da\u010dinnos\u0165: 10.7.2025 a 1.1.2026<\/em><\/p>\n

Novela ZDP (153\/2025 Z. z.) \u2013 podpora \u0161portu
\n<\/strong>Zav\u00e1dza sa nov\u00e9 oslobodenie pr\u00edjmov zo z\u00e1vislej \u010dinnosti pre \u0161portovcov a nov\u00e9 zv\u00fdhodnenie \u2013 superodpo\u010det v\u00fddavkov na podporu \u0161portu.
\n\u00da\u010dinnos\u0165: 1.1.2026<\/em><\/p>\n

Novela ZDP (200\/2025 Z. z.) \u2013 automatick\u00e1 v\u00fdmena inform\u00e1ci\u00ed (DAC8)
\n<\/strong>Roz\u0161iruje sa predmet z\u00e1kona o v\u00fdmenu \u00fadajov aj o kryptoakt\u00edva, s dosahom aj na z\u00e1kon o dani z pr\u00edjmov.
\n\u00da\u010dinnos\u0165: 1.1.2026<\/em><\/p>\n

Novela z\u00e1kona o dani z finan\u010dn\u00fdch transakci\u00ed (176\/2025 Z. z.)
\n<\/strong>V r\u00e1mci zmien \u0161kolsk\u00e9ho z\u00e1kona sa od 30.6.2025<\/strong> men\u00ed aj z\u00e1kon o dani z finan\u010dn\u00fdch transakci\u00ed.<\/p>\n

Novela opatrenia MF SR o spr\u00e1ve s inform\u00e1ciami o dani z pr\u00edjmov
\n<\/strong>Opatrenie MF SR \u010d. MF\/008447\/2025-74 men\u00ed predch\u00e1dzaj\u00face pravidl\u00e1 pre spr\u00e1vu s inform\u00e1ciami o dani z pr\u00edjmov, najm\u00e4 elektronick\u00fd form\u00e1t.
\n\u00da\u010dinnos\u0165: 10.7.2025<\/em><\/p>\n

Novela z\u00e1kona o DPH (181\/2025 Z. z.)
\n<\/strong>Roz\u0161\u00edrenie a \u00faprava ustanoven\u00ed z\u00e1kona o DPH schv\u00e1len\u00e1 spolu s novelou spotrebn\u00fdch dan\u00ed.
\n\u00da\u010dinnos\u0165: 1.7.2025<\/em><\/p>\n

Zn\u00ed\u017een\u00e1 sadzba DPH 5 % na noviny, \u010dasopisy a periodik\u00e1
\n<\/strong>MF SR vydalo metodick\u00e9 usmernenie \u2013 od 1.7.2025<\/strong> sa na tla\u010den\u00e9 periodik\u00e1 uplat\u0148uje 5 % DPH.<\/p>\n

Nov\u00fd vzor da\u0148ov\u00e9ho priznania k DPH
\n<\/strong>Od 1.7.2025<\/strong> plat\u00ed nov\u00e9 pou\u010denie na vyplnenie priznania k DPH.<\/p>\n

Samozdanenie pri dovoze (\u00a7 84a ZDPH)
\n<\/strong>FR SR vydalo metodick\u00e9 usmernenie k samozdaneniu pri dovoze tovaru do tuzemska.
\n\u00da\u010dinnos\u0165: 1.7.2025<\/em><\/p>\n

Distrib\u00facia a obchodovanie s bezdymov\u00fdmi tabakov\u00fdmi v\u00fdrobkami (BTV)
\n<\/strong>Aktualizovan\u00e9 inform\u00e1cie FR SR k vyd\u00e1vaniu povolen\u00ed a povinnostiam podnikate\u013eov v oblasti BTV.<\/p>\n

Distrib\u00facia v\u00fdrobkov s\u00favisiacich s tabakom (ITV)
\n<\/strong>FR SR spresnilo pravidl\u00e1 pre povolenia a povinnosti pri obchodovan\u00ed s v\u00fdrobkami s\u00favisiacimi s tabakov\u00fdmi v\u00fdrobkami.<\/p>\n

Predaj pohonn\u00fdch hm\u00f4t (PHM)
\n<\/strong>Aktualizovan\u00e1 inform\u00e1cia FR SR pre distrib\u00fatorov a predajcov PHM k podmienkam predaja v da\u0148ovom vo\u013enom obehu.<\/p>\n

Novela z\u00e1kona o miestnom poplatku za rozvoj
\n<\/strong>N\u00e1rodn\u00e1 rada SR prijala novelu, FR SR zverejnilo inform\u00e1ciu k jej praktickej aplik\u00e1cii.
\n\u00da\u010dinnos\u0165: 1.11.2025<\/em><\/p>\n

 <\/p>\n

August 2025<\/strong><\/h2>\n

Da\u0148 z finan\u010dn\u00fdch transakci\u00ed pre zahrani\u010dn\u00e9 spolo\u010dnosti
\n<\/strong>Finan\u010dn\u00e1 spr\u00e1va SR na konci j\u00fala zverejnila usmernenie k pod\u00e1vaniu ozn\u00e1menia o dani z finan\u010dn\u00fdch transakci\u00ed (DFT) a k samotnej platbe tejto dane v pr\u00edpade zahrani\u010dn\u00fdch pr\u00e1vnick\u00fdch os\u00f4b, ktor\u00e9 nemaj\u00fa povinnos\u0165 elektronickej komunik\u00e1cie. Ozn\u00e1menie m\u00f4\u017eu poda\u0165 aj v listinnej podobe.<\/p>\n

Ozn\u00e1menie o DFT \u2013 zahrani\u010dn\u00e9 spolo\u010dnosti a organiza\u010dn\u00e9 zlo\u017eky
\n<\/strong>Usmernenie sa t\u00fdka aj organiza\u010dn\u00fdch zlo\u017eiek zahrani\u010dn\u00fdch os\u00f4b p\u00f4sobiacich na \u00fazem\u00ed SR. Ka\u017ed\u00fd subjekt (zahrani\u010dn\u00e1 spolo\u010dnos\u0165 aj organiza\u010dn\u00e1 zlo\u017eka) je samostatn\u00fdm da\u0148ovn\u00edkom a mus\u00ed poda\u0165 vlastn\u00e9 ozn\u00e1menie. V praxi tak m\u00f4\u017ee vznikn\u00fa\u0165 povinnos\u0165 pod\u00e1va\u0165 dve samostatn\u00e9 ozn\u00e1menia.<\/p>\n

Nov\u00fd vzor v\u00fdkazu pre neziskov\u00e9 subjekty
\n<\/strong>Opatrenie MF SR \u010d. MF\/008470\/2025-74 (zverejnen\u00e9 v Zbierke z\u00e1konov ako 215\/2025 Z. z.) ustanovuje nov\u00e9 vzory v\u00fdkazov pre:<\/p>\n

    \n
  • organiz\u00e1cie s medzin\u00e1rodn\u00fdm prvkom,<\/li>\n
  • ob\u010dianske zdru\u017eenia a odborov\u00e9 organiz\u00e1cie,<\/li>\n
  • neinvesti\u010dn\u00e9 fondy,<\/li>\n
  • neziskov\u00e9 organiz\u00e1cie poskytuj\u00face v\u0161eobecne prospe\u0161n\u00e9 slu\u017eby,<\/li>\n
  • nad\u00e1cie.
    \n\u00da\u010dinnos\u0165: 15. 8. 2025<\/em><\/li>\n<\/ul>\n

    V\u00fdkazy sa bud\u00fa uklada\u0165 do Registra \u00fa\u010dtovn\u00fdch z\u00e1vierok elektronicky (vo form\u00e1te .xlsx alebo .ods) a prv\u00fdkr\u00e1t sa zostavia za obdobie od 1. j\u00fana do 31. decembra 2025.<\/p>\n

     <\/p>\n

    Od m\u00e1ja do augusta 2025 priniesli dane a odvody poriadnu d\u00e1vku zmien \u2013 od preddavkov fyzick\u00fdch os\u00f4b, nov\u00fdch pravidiel pre DPH a miestne poplatky, a\u017e po zavedenie superodpo\u010dtu v \u0161porte \u010di oslobodenia pre n\u00e1hradn\u00fdch rodi\u010dov. V legislat\u00edve sa objavili aj novinky pri spotrebn\u00fdch daniach, coln\u00fdch pravidl\u00e1ch a v\u00fdkazoch neziskov\u00fdch subjektov, ktor\u00e9 prv\u00fdkr\u00e1t p\u00f4jdu do Registra \u00fa\u010dtovn\u00fdch z\u00e1vierok v elektronickej podobe. Do popredia sa dostali aj kryptoakt\u00edva, pre ktor\u00e9 sa roz\u0161\u00edrila automatick\u00e1 v\u00fdmena inform\u00e1ci\u00ed. V\u00fdsledkom je pestr\u00fd mix opatren\u00ed \u2013 niektor\u00e9 platia u\u017e od j\u00fala \u010di augusta 2025, in\u00e9 sa za\u010dn\u00fa uplat\u0148ova\u0165 a\u017e od roku 2026 a \u010falej. Pre podnikate\u013eov, neziskov\u00e9 organiz\u00e1cie aj jednotlivcov preto plat\u00ed: sledova\u0165 term\u00edny a pripravi\u0165 sa v\u010das je k\u013e\u00fa\u010dom, aby zmeny priniesli v\u00fdhody, a nie starosti.<\/strong><\/p>","protected":false},"excerpt":{"rendered":"

    Sorry, this entry is only available in Slovak. Zverejnen\u00e9 prijat\u00e9 zmeny v oblasti dan\u00ed a\u00a0odvodov Zbierka z\u00e1konov aj Finan\u010dn\u00e9 riadite\u013estvo SR priniesli viacero zmien a metodick\u00fdch usmernen\u00ed, ktor\u00e9 maj\u00fa priamy dopad na podnikate\u013eov, neziskov\u00e9 organiz\u00e1cie aj fyzick\u00e9 osoby. Ni\u017e\u0161ie n\u00e1jdete stru\u010dn\u00fd preh\u013ead toho najd\u00f4le\u017eitej\u0161ieho \u2013 zoraden\u00fd chronologicky, s d\u00f4razom na praktick\u00e9 d\u00f4sledky a d\u00e1tumy \u00fa\u010dinnosti.<\/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":"\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\/zverejnene-prijate-zmeny-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]Zverejnen\u00e9 prijat\u00e9 zmeny 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. 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