{"id":7936,"date":"2025-11-25T16:55:02","date_gmt":"2025-11-25T16:55:02","guid":{"rendered":"http:\/\/kltaudit.sk\/?p=7936"},"modified":"2025-11-25T16:55:02","modified_gmt":"2025-11-25T16:55:02","slug":"zverejnene-prijate-zmeny-v-oblasti-dani-a-odvodov-2","status":"publish","type":"post","link":"https:\/\/kltaudit.sk\/en\/zverejnene-prijate-zmeny-v-oblasti-dani-a-odvodov-2\/","title":{"rendered":"Zverejnen\u00e9 prijat\u00e9 zmeny v oblasti dan\u00ed a\u00a0odvodov"},"content":{"rendered":"

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

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

V tomto vydan\u00ed FOCUS TAX V\u00e1m prin\u00e1\u0161ame \u0161peci\u00e1lne zostaven\u00fd preh\u013ead najv\u00fdznamnej\u0161\u00edch da\u0148ov\u00fdch zmien, ktor\u00e9 v praxi za\u010dn\u00fa h\u00fdba\u0165 podnikmi u\u017e od konca roka 2025. \u010ci u\u017e ide o nov\u00e9 metodick\u00e9 usmernenia Finan\u010dnej spr\u00e1vy, aktualizovan\u00e9 povinnosti, legislat\u00edvne novely alebo praktick\u00e9 pr\u00edklady k DPH, spotrebn\u00fdm daniam a miestnym poplatkom. <\/strong>Ni\u017e\u0161ie n\u00e1jdete stru\u010dn\u00fd preh\u013ead toho najd\u00f4le\u017eitej\u0161ieho.<\/strong>
\n<\/p>\n

Da\u0148ov\u00e9 novinky \u2013 September 2025<\/h2>\n

Registr\u00e1cia platite\u013ea DPH pod\u013ea \u00a7 4 a \u00a7 5 Z\u00e1kona \u010d. 222\/2004 Z. z. o dani z pridanej hodnoty v znen\u00ed neskor\u0161\u00edch predpisov<\/h3>\n

Finan\u010dn\u00e9 riadite\u013estvo SR vydalo nov\u00fd Metodick\u00fd pokyn, ktor\u00fd ucelene vysvet\u013euje proces registr\u00e1cie platite\u013ea DPH pod\u013ea \u00a7 4 (povinn\u00e1 registr\u00e1cia pri obrate) a pod\u013ea \u00a7 5 (dobrovo\u013en\u00e1 registr\u00e1cia). Dokument sa zameriava na praktick\u00e9 aspekty \u2013 ak\u00e9 \u00fadaje mus\u00ed \u017eiadate\u013e preuk\u00e1za\u0165, ak\u00e9 doklady sa obvykle vy\u017eaduj\u00fa, ako sa posudzuje ekonomick\u00e1 \u010dinnos\u0165 pri dobrovo\u013enej registr\u00e1cii a kedy m\u00f4\u017ee spr\u00e1vca dane \u017eiados\u0165 odmietnu\u0165. FR SR z\u00e1rove\u0148 upozor\u0148uje na naj\u010dastej\u0161ie chyby \u017eiadate\u013eov a odpor\u00fa\u010da jednotn\u00fd postup pri preverovan\u00ed faktick\u00e9ho v\u00fdkonu podnikania, \u010do je d\u00f4le\u017eit\u00e9 najm\u00e4 pri nov\u00fdch alebo bezhist\u00f3riov\u00fdch subjektoch.<\/p>\n

Formul\u00e1r \u201eV\u0160EOBECN\u00c9 PODANIE \u2013 SPOTREBN\u00c9 DANE\u201c pri spr\u00e1ve spotrebn\u00fdch dan\u00ed<\/h3>\n

Finan\u010dn\u00e9 riadite\u013estvo SR zverejnilo s\u00fahrnn\u00fa inform\u00e1ciu, ktor\u00e1 detailne objas\u0148uje, kedy mo\u017eno pou\u017ei\u0165 jednotn\u00fd formul\u00e1r \u201eV\u0161eobecn\u00e9 podanie \u2013 spotrebn\u00e9 dane\u201c pri komunik\u00e1cii so spr\u00e1vcom dane. Usmernenie rozli\u0161uje situ\u00e1cie, v ktor\u00fdch je tento formul\u00e1r povinn\u00fd, vhodn\u00fd alebo naopak nevhodn\u00fd, a z\u00e1rove\u0148 popisuje technick\u00fd sp\u00f4sob jeho vyplnenia, elektronick\u00e9ho podp\u00edsania a zaslania cez port\u00e1l FS. Cie\u013eom je odstr\u00e1ni\u0165 nejednotn\u00fa prax coln\u00fdch a da\u0148ov\u00fdch \u00faradov a umo\u017eni\u0165 da\u0148ovn\u00edkom jednoduch\u0161ie rie\u0161i\u0165 \u017eiadosti, doplnenia, ozn\u00e1menia \u010di r\u00f4zne oznamovacie povinnosti v oblasti spotrebn\u00fdch dan\u00ed.<\/p>\n

Podanie v\u00fdkazu o transparentnosti \u00fa\u010dtovn\u00fdch jednotiek nezalo\u017een\u00fdch alebo nezriaden\u00fdch na podnikanie<\/h3>\n

Finan\u010dn\u00e1 spr\u00e1va v septembri 2025 upozornila na povinnos\u0165 vybran\u00fdch neziskov\u00fdch subjektov pod\u00e1va\u0165 v\u00fdkaz o transparentnosti pod\u013ea z\u00e1kona \u010d. 431\/2002 Z. z. o \u00fa\u010dtovn\u00edctve v znen\u00ed neskor\u0161\u00edch predpisov. Inform\u00e1cia objas\u0148uje, koho sa povinnos\u0165 t\u00fdka (najm\u00e4 subjekty hospod\u00e1riace s verejn\u00fdmi prostriedkami alebo prij\u00edmate\u013eov dot\u00e1ci\u00ed), ak\u00fd form\u00e1t sa pou\u017e\u00edva, cez ak\u00fd kan\u00e1l sa v\u00fdkaz pod\u00e1va a ak\u00e9 n\u00e1le\u017eitosti mus\u00ed obsahova\u0165. FR SR tie\u017e zd\u00f4raz\u0148uje, \u017ee nesplnenie povinnosti m\u00f4\u017ee vies\u0165 k sankci\u00e1m a negat\u00edvnemu pos\u00fadeniu \u00fa\u010dtovnej z\u00e1vierky, a preto sa odpor\u00fa\u010da venova\u0165 pozornos\u0165 spr\u00e1vnemu zostaveniu v\u00fdkazu.<\/p>\n

Registr\u00e1cia platite\u013ea dane z elektriny pri v\u00fdrobe elektriny z obnovite\u013en\u00e9ho zdroja<\/h3>\n

Finan\u010dn\u00e9 riadite\u013estvo SR aktualizovalo k 1.9.2025 metodick\u00fa inform\u00e1ciu ur\u010duj\u00facu, kedy je v\u00fdrobca elektriny z obnovite\u013en\u00fdch zdrojov povinn\u00fd registrova\u0165 sa ako platite\u013e spotrebnej dane z elektriny. Usmernenie sa zameriava na defin\u00edciu v\u00fdrobcu elektriny, limity a technick\u00e9 podmienky, ktor\u00e9 ovplyv\u0148uj\u00fa vznik registra\u010dnej povinnosti. Vysvet\u013euje tie\u017e v\u00fdnimky a praktick\u00e9 scen\u00e1re \u2013 napr. pri mal\u00fdch stre\u0161n\u00fdch FVE, komunitnej energetike \u010di v\u00fdrobe elektriny na vlastn\u00fa spotrebu. Cie\u013eom je zabezpe\u010di\u0165 jednotn\u00fa aplika\u010dn\u00fa prax a eliminova\u0165 pr\u00edpadn\u00e9 spory t\u00fdkaj\u00face sa da\u0148ovej povinnosti pri OZE.<\/p>\n

 <\/p>\n

Vznik da\u0148ovej povinnosti, da\u0148ov\u00e9 priznanie a oslobodenie od dane pri v\u00fdrobe elektriny z obnovite\u013en\u00e9ho zdroja<\/h3>\n

Aktualizovan\u00e1 s\u00fahrnn\u00e1 inform\u00e1cia FR SR sa venuje praktick\u00e9mu pos\u00fadeniu okamihu vzniku da\u0148ovej povinnosti pri v\u00fdrobe elektriny, r\u00f4znym form\u00e1m spotreby a predaja elektriny a n\u00e1slednej povinnosti pod\u00e1va\u0165 da\u0148ov\u00e9 priznanie k spotrebnej dani z elektriny. Z\u00e1rove\u0148 vysvet\u013euje, ktor\u00e9 situ\u00e1cie s\u00fa od dane osloboden\u00e9 (napr. ur\u010dit\u00e1 vlastn\u00e1 spotreba alebo v\u00fdroba pod stanoven\u00fdm limitom) a uv\u00e1dza konkr\u00e9tne modelov\u00e9 pr\u00edklady. Usmernenie tak pom\u00e1ha v\u00fdrobcom elektriny z OZE spr\u00e1vne ur\u010di\u0165 svoje povinnosti a pred\u00eds\u0165 sankci\u00e1m, najm\u00e4 v pr\u00edpadoch, ke\u010f sa v\u00fdroba prel\u00edna s distrib\u00faciou alebo ak je elektrina spotrebovan\u00e1 r\u00f4znymi subjektmi.<\/p>\n

 <\/p>\n

Da\u0148ov\u00e9 novinky \u2013 Okt\u00f3ber 2025<\/h2>\n

Jednotn\u00e1 aplik\u00e1cia \u00a7 8 Z\u00e1kona \u010d. 447\/2015 Z. z. o miestnom poplatku za rozvoj v znen\u00ed neskor\u0161\u00edch predpisov<\/h3>\n

Finan\u010dn\u00e9 riadite\u013estvo SR vydalo metodick\u00e9 usmernenie, ktor\u00e9 nanovo upravuje a spres\u0148uje postup pri v\u00fdpo\u010dte miestneho poplatku za rozvoj po legislat\u00edvnych zmen\u00e1ch v stavebnom pr\u00e1ve. Usmernenie reaguje na \u010dast\u00e9 nejednotn\u00e9 postupy stavebn\u00fdch \u00faradov a obc\u00ed \u2013 najm\u00e4 pri ur\u010dovan\u00ed podlahovej plochy stavby, pri posudzovan\u00ed pr\u00edstavieb a nadstavieb, a pri podkladoch potrebn\u00fdch od stavebn\u00edka na spr\u00e1vne vyrubenie poplatku. Zverejnen\u00fd v\u00fdklad zav\u00e1dza jednotn\u00e9 pravidl\u00e1, ktor\u00e9 maj\u00fa zabezpe\u010di\u0165 rovnak\u00e9 uplat\u0148ovanie poplatku bez oh\u013eadu na obec \u010di typ projektu.<\/p>\n

Usmernenie k ur\u010deniu obsahu dokument\u00e1cie pod\u013ea Z\u00e1kona \u010d. 563\/2009 Z. z. o\u00a0spr\u00e1ve dan\u00ed (da\u0148ov\u00fd poriadok) v\u00a0znen\u00ed neskor\u0161\u00edch predpisov<\/h3>\n

Finan\u010dn\u00e9 riadite\u013estvo SR upresnilo, ak\u00e9 dokumenty a podklady s\u00fa da\u0148ov\u00e9 subjekty povinn\u00e9 predklada\u0165 pri jednotliv\u00fdch \u00fakonoch spr\u00e1vy dan\u00ed, a z\u00e1rove\u0148 definovalo minim\u00e1lny obsah dokument\u00e1cie, ktor\u00fa m\u00f4\u017ee spr\u00e1vca dane po\u017eadova\u0165. Cie\u013eom usmernenia je odstr\u00e1ni\u0165 rozdiely v praxi medzi da\u0148ov\u00fdmi \u00faradmi, zn\u00ed\u017ei\u0165 po\u010det neopodstatnen\u00fdch v\u00fdziev a zr\u00fdchli\u0165 priebeh da\u0148ov\u00fdch konan\u00ed. V\u00fdklad poskytuje pr\u00edklady z oblasti DPH, dane z pr\u00edjmov aj spotrebn\u00fdch dan\u00ed.<\/p>\n

Platobn\u00e1 in\u0161trukcia \u2013 spr\u00e1vne uv\u00e1dzanie n\u00e1zvu pr\u00edjemcu pri bezhotovostn\u00fdch platb\u00e1ch<\/h3>\n

Ministerstvo financi\u00ed SR upozornilo na povinnos\u0165 presn\u00e9ho uv\u00e1dzania n\u00e1zvu pr\u00edjemcu pri bezhotovostn\u00fdch prevodoch smerovan\u00fdch spr\u00e1vcovi dane. Nespr\u00e1vny alebo skr\u00e1ten\u00fd n\u00e1zov m\u00f4\u017ee vies\u0165 k nesp\u00e1rovaniu platby, k vzniku nedoplatku \u010di k n\u00e1sledn\u00fdm sankci\u00e1m. Usmernenie vysvet\u013euje, ak\u00e9 n\u00e1zvy s\u00fa platn\u00e9 pre jednotliv\u00e9 \u00farady, a odpor\u00fa\u010da kontrolu pri \u00fahrad\u00e1ch prostredn\u00edctvom internetbankingu alebo automatizovan\u00fdch platobn\u00fdch syst\u00e9mov \u00fa\u010dtovn\u00fdch jednotiek.<\/p>\n

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Odpustenie sankci\u00ed pri \u00fahrade da\u0148ov\u00fdch nedoplatkov v roku 2026<\/h3>\n

Okt\u00f3brov\u00e9 inform\u00e1cie objas\u0148uj\u00fa mechanizmus odpustenia sankci\u00ed pri \u00fahrade da\u0148ov\u00fdch nedoplatkov v roku 2026. Ide o \u0161peci\u00e1lny re\u017eim, ktor\u00fd umo\u017e\u0148uje da\u0148ovn\u00edkom v\u00fdrazne zn\u00ed\u017ei\u0165 sank\u010dn\u00e9 postihy pri dobrovo\u013enej \u00fahrade dane v ur\u010denej lehote. FR SR vysvet\u013euje podmienky, postup podania \u017eiadosti, rozsah sankci\u00ed, ktor\u00e9 mo\u017eno odpusti\u0165, a rozdiel medzi automatick\u00fdm odpusten\u00edm a odpusten\u00edm na z\u00e1klade \u017eiadosti. Uveden\u00e9 pravidl\u00e1 s\u00fa s\u00fa\u010das\u0165ou \u0161ir\u0161ieho bal\u00edka \u201eda\u0148ovej amnestie\u201c.<\/p>\n

Naj\u010dastej\u0161ie ot\u00e1zky k da\u0148ovej amnestii 2025\/2026<\/h3>\n

Slovensk\u00e1 komora da\u0148ov\u00fdch poradcov pripravila s\u00fahrn naj\u010dastej\u0161\u00edch ot\u00e1zok k da\u0148ovej amnestii, ktor\u00fd reaguje na praktick\u00e9 situ\u00e1cie da\u0148ovn\u00edkov. Dokument vysvet\u013euje, \u010do v\u0161etko mo\u017eno amnestiou rie\u0161i\u0165, ako sa posudzuje \u201ehistorick\u00fd nedoplatok\u201c, ak\u00e9 s\u00fa hranice amnestie v oblasti sankci\u00ed, \u00farokov z ome\u0161kania a pok\u00fat a ak\u00e9 da\u0148ov\u00e9 konania m\u00e1 amnestia potenci\u00e1l ovplyvni\u0165. V\u00fdklad je doplnen\u00fd konkr\u00e9tnymi pr\u00edkladmi z praxe.<\/p>\n

Praktick\u00e9 pr\u00edpadov\u00e9 situ\u00e1cie k uplatneniu da\u0148ovej amnestie vo vym\u00e1han\u00ed nedoplatkov<\/h3>\n

Finan\u010dn\u00e9 riadite\u013estvo SR pripravilo preh\u013ead modelov\u00fdch pr\u00edkladov, ako sa uplat\u0148uje da\u0148ov\u00e1 amnestia pri exeku\u010dn\u00fdch a vym\u00e1hac\u00edch konaniach. Pr\u00edklady rie\u0161ia situ\u00e1cie, ako postupova\u0165 pri exeku\u010dn\u00fdch blok\u00e1ci\u00e1ch, pri nedoplatkoch vzniknut\u00fdch kombin\u00e1ciou viacer\u00fdch dan\u00ed, pri platb\u00e1ch vykonan\u00fdch cez tretie osoby \u010di pri rozdelen\u00ed \u00fahrady na istinu a sank\u010dn\u00e9 pr\u00edslu\u0161enstvo. Cie\u013eom je odstr\u00e1ni\u0165 nejasnosti pri aplik\u00e1cii amnestie na dl\u017en\u00edkov v exek\u00facii.<\/p>\n

Parametre pre v\u00fdpo\u010det dane fyzickej osoby na rok 2026 pod\u013ea Z\u00e1kona \u010d. 595\/2003 Z. z. o\u00a0dani z\u00a0pr\u00edjmov v\u00a0znen\u00ed neskor\u0161\u00edch predpisov<\/h3>\n

Zverejnen\u00e9 boli aktualizovan\u00e9 sumy potrebn\u00e9 pre v\u00fdpo\u010det dane fyzickej osoby na rok 2026 \u2013 najm\u00e4 v\u00fd\u0161ka nezdanite\u013en\u00fdch \u010dast\u00ed, da\u0148ov\u00e9ho bonusu, hranica na uplatnenie progres\u00edvnej sadzby, hranica pre nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane a \u010fal\u0161ie veli\u010diny, ktor\u00e9 priamo vpl\u00fdvaj\u00fa na ro\u010dn\u00e9 z\u00fa\u010dtovanie a v\u00fdpo\u010det preddavkov. Parametre reaguj\u00fa na makroekonomick\u00e9 ukazovatele a index\u00e1ciu.<\/p>\n

Uplat\u0148ovanie da\u0148ov\u00e9ho bonusu na die\u0165a pod\u013ea Z\u00e1kona \u010d. 595\/2003 Z. z. o\u00a0dani z\u00a0pr\u00edjmov v\u00a0znen\u00ed neskor\u0161\u00edch predpisov<\/h3>\n

Finan\u010dn\u00e1 spr\u00e1va spresnila usmernenia k uplatneniu da\u0148ov\u00e9ho bonusu na die\u0165a a jeho kombin\u00e1cii s in\u00fdmi da\u0148ov\u00fdmi zv\u00fdhodneniami. Dokument objas\u0148uje poradie uplat\u0148ovania jednotliv\u00fdch bonusov, rozdiel medzi \u201en\u00e1rokom\u201c a \u201euplatnen\u00edm\u201c a upozor\u0148uje na nov\u00e9 limity pri posudzovan\u00ed v\u00fd\u0161ky pr\u00edjmov rodi\u010da. Z\u00e1rove\u0148 uv\u00e1dza modelov\u00e9 pr\u00edklady aj \u0161pecifick\u00e9 situ\u00e1cie pri striedavej starostlivosti \u010di pr\u00e1ci v zahrani\u010d\u00ed.<\/p>\n

Novela z\u00e1kona \u010d. 339\/2018 Z. z. o dani z\u00a0poistenia v\u00a0znen\u00ed neskor\u0161\u00edch predpisov<\/h3>\n

Oznamuje sa prijatie novely, ktor\u00e1 men\u00ed sadzby dane z poistenia a dop\u013a\u0148a oznamovacie povinnosti pois\u0165ovn\u00ed pri vybran\u00fdch druhoch poistn\u00fdch produktov. Zmeny reaguj\u00fa na potrebu presnej\u0161ej evidencie poistn\u00fdch plnen\u00ed a na \u00fapravu \u0161trukt\u00fary poistn\u00fdch produktov v SR. S\u00fa\u010das\u0165ou v\u00fdkladu s\u00fa aj prechodn\u00e9 ustanovenia pre poistn\u00e9 zmluvy uzatvoren\u00e9 pred \u00fa\u010dinnos\u0165ou novely.<\/p>\n

Novela z\u00e1kona \u010d. 222\/2004 Z. z. o\u00a0dani z\u00a0pridanej hodnoty v\u00a0znen\u00ed Z\u00e1kona \u010d. 261\/2025 Z. z.<\/h3>\n

Z\u00e1kon \u010d. 261\/2025 Z. z. prin\u00e1\u0161a roz\u0161\u00edrenie pravidiel samozdanenia, \u00fapravu re\u017eimu pre mal\u00fdch podnikate\u013eov, spresnenie pravidiel pri dodan\u00ed tovaru na dia\u013eku a viacero technick\u00fdch legislat\u00edvnych zmien. Finan\u010dn\u00e9 riadite\u013estvo SR doplnilo aj v\u00fdklad k prechodn\u00fdm ustanoveniam a k tomu, ako m\u00e1 podnikate\u013e spr\u00e1vne postupova\u0165 v obdob\u00ed zmien.<\/p>\n

Novela z\u00e1kona o dani z finan\u010dn\u00fdch transakci\u00ed<\/h3>\n

V r\u00e1mci okt\u00f3brovej aktualiz\u00e1cie boli upresnen\u00e9 defin\u00edcie finan\u010dn\u00fdch oper\u00e1ci\u00ed podliehaj\u00facich zdaneniu, doplnen\u00e9 pravidl\u00e1 pre v\u00fdpo\u010det dane a spr\u00edsnen\u00e9 oznamovacie povinnosti in\u0161tit\u00faci\u00ed vykon\u00e1vaj\u00facich finan\u010dn\u00e9 transakcie. Nejde len o technick\u00fa novelu \u2013 men\u00ed sa rozsah zda\u0148ovan\u00fdch \u00fakonov a sp\u00f4sob evidencie vybran\u00fdch oper\u00e1ci\u00ed.<\/p>\n

Nov\u00fd vzor ozn\u00e1menia o dani z finan\u010dn\u00fdch transakci\u00ed (DFT)<\/h3>\n

Ministerstvo financi\u00ed SR zverejnilo nov\u00fd vzor ozn\u00e1menia o DFT, ktor\u00fd reflektuje legislat\u00edvne \u00fapravy a nov\u00e9 oznamovacie povinnosti. Formul\u00e1r m\u00e1 by\u0165 pou\u017eite\u013en\u00fd pri v\u0161etk\u00fdch \u0161tandardn\u00fdch situ\u00e1ci\u00e1ch, obsahuje aktualizovan\u00fa \u0161trukt\u00faru pol\u00ed, presnej\u0161\u00ed opis vykazovan\u00fdch transakci\u00ed a zjednodu\u0161en\u00fd sp\u00f4sob vyplnenia.<\/p>\n

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Tento odborn\u00fd preh\u013ead vznikol s cie\u013eom u\u013eah\u010di\u0165 orient\u00e1ciu v legislat\u00edvnych zmen\u00e1ch, ktor\u00e9 vpl\u00fdvaj\u00fa na \u00fa\u010dtovn\u00e9, da\u0148ov\u00e9 a podnikate\u013esk\u00e9 rozhodovanie. Ak potrebujete vyhodnoti\u0165, ako sa tieto zmeny t\u00fdkaj\u00fa Va\u0161ej spolo\u010dnosti, alebo ich zavies\u0165 do praxe korektne a efekt\u00edvne, radi V\u00e1m pom\u00f4\u017eeme.<\/em><\/p>\n

 <\/p>\n

Spracoval:<\/em> KLT AUDIT, spol. s r. o.<\/p>","protected":false},"excerpt":{"rendered":"

Sorry, this entry is only available in Slovak. V tomto vydan\u00ed FOCUS TAX V\u00e1m prin\u00e1\u0161ame \u0161peci\u00e1lne zostaven\u00fd preh\u013ead najv\u00fdznamnej\u0161\u00edch da\u0148ov\u00fdch zmien, ktor\u00e9 v praxi za\u010dn\u00fa h\u00fdba\u0165 podnikmi u\u017e od konca roka 2025. \u010ci u\u017e ide o nov\u00e9 metodick\u00e9 usmernenia Finan\u010dnej spr\u00e1vy, aktualizovan\u00e9 povinnosti, legislat\u00edvne novely alebo praktick\u00e9 pr\u00edklady k DPH, spotrebn\u00fdm daniam a miestnym poplatkom. 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