{"id":2656,"date":"2024-12-11T07:46:10","date_gmt":"2024-12-11T06:46:10","guid":{"rendered":"https:\/\/www.e-cons.eu\/?p=2656"},"modified":"2025-03-19T12:10:44","modified_gmt":"2025-03-19T11:10:44","slug":"dane-slovensko-2025","status":"publish","type":"post","link":"https:\/\/www.e-cons.eu\/sk\/post\/dane-slovensko-2025","title":{"rendered":"Da\u0148ov\u00e9 zmeny na Slovensku 2025: nov\u00e1 da\u0148, \u00faprava sadzieb DPH a \u010fal\u0161ie"},"content":{"rendered":"<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"555\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/12\/sk_dane_2025-1024x555.jpg\" alt=\"Da\u0148ov\u00e9 zmeny na Slovensku 2025: nov\u00e1 da\u0148, \u00faprava sadzieb DPH a \u010fal\u0161ie \" class=\"wp-image-2657\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/12\/sk_dane_2025-1024x555.jpg 1024w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/12\/sk_dane_2025-300x163.jpg 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/12\/sk_dane_2025-768x416.jpg 768w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/12\/sk_dane_2025.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Ned\u00e1vno schv\u00e1len\u00fd konsolida\u010dn\u00fd bal\u00ed\u010dek a \u010fal\u0161ie v\u00fdznamn\u00e9 novely da\u0148ov\u00fdch z\u00e1konov, ktor\u00e9 vst\u00fapili do platnosti v priebehu roka 2024 resp. od 1. 1. 2025, prin\u00e1\u0161aj\u00fa<strong> z\u00e1sadn\u00e9 zmeny v oblasti dan\u00ed na Slovensku<\/strong>. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ide o&nbsp;<strong>z\u00e1sadn\u00e9 \u00fapravy<\/strong>, ktor\u00e9 si vy\u017eaduj\u00fa d\u00f4kladn\u00e9 pl\u00e1novanie a nastavenie va\u0161ich syst\u00e9mov dostato\u010dne v\u010das, aby ste minimalizovali ich finan\u010dn\u00fd dopad.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Prin\u00e1\u0161ame s\u00fahrn k\u013e\u00fa\u010dov\u00fdch opatren\u00ed, na ktor\u00e9 by ste nemali zabudn\u00fa\u0165.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>1. Zavedenie novej dane z finan\u010dn\u00fdch transakci\u00ed<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Slovensk\u00e1 republika sa pri zaveden\u00ed tejto osobitnej dane in\u0161pirovala v Ma\u010farsku. Nov\u00e1 <a href=\"https:\/\/www.e-cons.eu\/sk\/post\/dan-z-financnych-transakcii\/\">da\u0148 z finan\u010dn\u00fdch transakci\u00ed<\/a> bude uplat\u0148ovan\u00e1 na <strong>bankov\u00e9 prevody a\u00a0v\u00fdbery hotovosti<\/strong>, \u010d\u00edm sa zv\u00fd\u0161i da\u0148ov\u00e9 za\u0165a\u017eenie firiem a podnikate\u013eov.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Z\u00e1kon nadob\u00fada \u00fa\u010dinnos\u0165 od 1. 1. 2025, pri\u010dom <strong>prv\u00e9 zda\u0148ovacie obdobie bude apr\u00edl 2025<\/strong>. Z\u00e1kon obsahuje prechodn\u00e9 ustanovenie, pod\u013ea ktor\u00e9ho je mo\u017en\u00e9 prv\u00fa da\u0148 z FT zaplati\u0165 a ohl\u00e1si\u0165 do 31. 7. 2024.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Sadzby dane z finan\u010dn\u00fdch transakci\u00ed:&nbsp;<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>0,4 % <\/strong>z prevodov finan\u010dn\u00fdch prostriedkov (maxim\u00e1lne 40 \u20ac na transakciu)&nbsp;<\/li>\n\n\n\n<li><strong>0,8 %<\/strong> z v\u00fdberov hotovosti&nbsp;<\/li>\n\n\n\n<li><strong>0,4 %<\/strong> za pre\u00fa\u010dtovan\u00e9 n\u00e1klady platen\u00e9 inou osobou (\u010eal\u0161ou novelou z\u00e1kona z&nbsp;28. 11. 2024 bol prijat\u00fd strop 40 EUR pokia\u013e bude vedie\u0165 da\u0148ovn\u00edk preuk\u00e1za\u0165 vykonan\u00fa transakciu)&nbsp;<\/li>\n\n\n\n<li><strong>2 \u20ac\/rok <\/strong>za pou\u017e\u00edvanie platobnej karty na podnikate\u013esk\u00e9 \u00fa\u010dely&nbsp;<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Niektor\u00e9 transakcie, ako napr\u00edklad vn\u00fatrobankov\u00e9 prevody medzi \u00fa\u010dtami toho ist\u00e9ho da\u0148ovn\u00edka alebo platby kartou, s\u00fa z tejto dane <strong>vy\u0148at\u00e9<\/strong>.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Da\u0148 bude splatn\u00e1 <strong>mesa\u010dne<\/strong>, pri\u010dom uveden\u00e1 da\u0148 bude <strong>zrazen\u00e1 automaticky bankami<\/strong>, ktor\u00e9 bud\u00fa v tejto s\u00favislosti pod\u00e1va\u0165 ozn\u00e1menia na da\u0148ov\u00fd \u00farad.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pokia\u013e bude ma\u0165 spolo\u010dnos\u0165 <strong>bankov\u00fd \u00fa\u010det v zahrani\u010d\u00ed <\/strong>a bude obsahova\u0165 prevody v s\u00favislosti s vykon\u00e1vanou \u010dinnos\u0165ou v tuzemsku, da\u0148ovn\u00edci si musia samy da\u0148 vypo\u010d\u00edta\u0165 a ozn\u00e1mi\u0165 da\u0148ov\u00e9mu \u00faradu cez osobitn\u00fd formul\u00e1r.&nbsp;<\/p>\n\n\n<div class=\"c-blog-highlight\" style=\"\">\r\n    <h2 class=\"c-blog-highlight__title\">\r\n            <\/h2>\r\n    <div class=\"c-blog-highlight__text\">\r\n        <p style=\"margin-bottom: 1em\">Da\u0148 z finan\u010dn\u00fdch transakci\u00ed bude klasifikovan\u00e1 a \u00fa\u010dtovan\u00e1 ako <strong>da\u0148ov\u00fd v\u00fddavok<\/strong>. Z\u00e1rove\u0148 Z\u00e1kon o dani z FT stanovuje povinnos\u0165 vedenia samostatn\u00e9ho transak\u010dn\u00e9ho \u00fa\u010dtu, ktor\u00fd mus\u00ed ma\u0165 ka\u017ed\u00fd da\u0148ovn\u00edk vytvoren\u00fd <strong>do 31. 3. 2025<\/strong>. <\/p>\n<p>\u00da\u010dty pr\u00e1vnick\u00fdch os\u00f4b sa st\u00e1vaj\u00fa automaticky transak\u010dn\u00fdm \u00fa\u010dtami.<\/p>\n<p>\n    <\/div>\r\n<\/div>\n\n\n<h2 class=\"wp-block-heading\"><strong>2. Novela z\u00e1kona o dani z pr\u00edjmov<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">S platnos\u0165ou od 1. 1. 2025 novela prin\u00e1\u0161a tieto zmeny.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Zmeny v sadzb\u00e1ch dane<\/strong>&nbsp;<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Nov\u00e1 <strong>24 % sadzba<\/strong> pre pr\u00e1vnick\u00e9 osoby so zdanite\u013en\u00fdmi pr\u00edjmami <strong>nad 5 mil. eur.<\/strong>&nbsp;<\/li>\n\n\n\n<li>Zn\u00ed\u017een\u00e1<strong> 10 % sadzba <\/strong>pre firmy so zdanite\u013en\u00fdmi pr\u00edjmami <strong>do 100 tis. eur<\/strong> (doteraz 60 tis. eur).&nbsp;<\/li>\n\n\n\n<li>Zv\u00fd\u0161enie hranice pr\u00edjmov pre uplatnenie 15 % sadzby u \u017eivnostn\u00edkov <strong>na 100 tis. eur<\/strong>.&nbsp;<\/li>\n\n\n\n<li>Zn\u00ed\u017eenie zr\u00e1\u017ekovej dane z dividend fyzick\u00fdm osob\u00e1m<strong> z 10 % na 7 %<\/strong>.&nbsp;<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Zmeny v da\u0148ovom bonuse na die\u0165a<\/strong>&nbsp;<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Upravuj\u00fa sa sumy n\u00e1roku na da\u0148ov\u00fd bonus nasledovne:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>vek 0-15 rokov: 100 eur\/mesa\u010dne,&nbsp;<\/li>\n\n\n\n<li>vek 15-18 rokov: 50 eur\/mesa\u010dne.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Pre vy\u017eivovan\u00e9 deti od 18 rokov sa da\u0148ov\u00fd bonus <strong>ru\u0161\u00ed<\/strong>.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">N\u00e1rok na pln\u00fa sumu da\u0148ov\u00e9ho bonusu z\u00e1rove\u0148 vznik\u00e1 <strong>u\u017e pri ni\u017e\u0161\u00edch pr\u00edjmoch da\u0148ovn\u00edka <\/strong>v\u010faka zv\u00fd\u0161eniu percentu\u00e1lneho limitu \u010diastkov\u00e9ho z\u00e1kladu dane z&nbsp;20%\u201355% na 29%\u201364% v z\u00e1vislosti od po\u010dtu vy\u017eivovan\u00fdch det\u00ed.&nbsp;&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u010eal\u0161ie zmeny<\/strong>&nbsp;<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Mo\u017enos\u0165 <strong>asign\u00e1cie podielu zaplatenej dane <\/strong>pre rodi\u010dov (nahradenie rodi\u010dovsk\u00e9ho d\u00f4chodku).&nbsp;<\/li>\n\n\n\n<li>Predl\u017eenie mo\u017enost\u00ed uplat\u0148ovania odpo\u010dtu<strong> v\u00fddavkov na invest\u00edcie<\/strong> \u2013 Priemysel 4.0 do roku 2027.&nbsp;<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>3. Podpora elektromobility<\/strong>&nbsp;<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>U\u013eah\u010denie evidencie v\u00fddavkov za <strong>dom\u00e1ce nab\u00edjanie elektromobilov<\/strong> (napr. preukazovanie spotreby aj z in\u00e9ho podkladu ako TP \u2013 in\u00e9 doklady od v\u00fdrobcu alebo vyu\u017e\u00edvanie priemern\u00fdch cien zverejnen\u00fdch \u0160tatistick\u00fdm \u00faradom).&nbsp;<\/li>\n\n\n\n<li>Zn\u00ed\u017eenie nepe\u0148a\u017en\u00e9ho pr\u00edjmu zamestnancov pri <strong>pou\u017e\u00edvan\u00ed firemn\u00fdch elektromobilov na s\u00fakromn\u00e9 \u00fa\u010dely <\/strong>(z 1 % na 0,5 % zo vstupnej ceny vozidla).&nbsp;<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>4. Zmeny v DPH na Slovensku<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">V r\u00e1mci Z\u00e1kona o DPH prebehli d\u00f4le\u017eit\u00e9 zmeny v dvoch rozdielnych novel\u00e1ch. Prv\u00e1 novela v r\u00e1mci konsolida\u010dn\u00e9ho bali\u010dka bola zameran\u00e1 predov\u0161etk\u00fdm na <strong>sadzby DPH<\/strong>. Druh\u00e1 novela, ktor\u00e1 bola schv\u00e1len\u00e1 v NRSR d\u0148a 28. 11. 2024, bola zameran\u00e1 na zmeny v r\u00e1mci <strong>opravy a \u00fapravy odpo\u010d\u00edtanej dane<\/strong>.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Zmena sadzieb DPH<\/strong>&nbsp;<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Zv\u00fd\u0161enie z\u00e1kladnej sadzby z 20 % <strong>na 23 %<\/strong>.&nbsp;<\/li>\n\n\n\n<li><strong>Zru\u0161enie <\/strong>zn\u00ed\u017eenej sadzby 10 %.&nbsp;<\/li>\n\n\n\n<li>Zavedenie <strong>5 % sadzby<\/strong> napr. na z\u00e1kladn\u00e9 potraviny, lieky a zdravotn\u00edcke pom\u00f4cky, jedlo v gastro-prev\u00e1dzkach, vstupy do fitnescentier, knihy, elektronick\u00e9 knihy, \u010dasopisy a in\u00e9.&nbsp;<\/li>\n\n\n\n<li>Zavedenie <strong>novej zn\u00ed\u017eenej sadzby 19 %<\/strong> napr. na ostatn\u00e9 potraviny, elektrick\u00fa energiu, nealko n\u00e1poje v re\u0161taur\u00e1ci\u00e1ch a pod.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Pre spr\u00e1vne pos\u00fadenie sadzby DPH je potrebn\u00e9 pozna\u0165 <strong>k\u00f3d colnej nomenklat\u00fary tovaru<\/strong> pod\u013ea coln\u00e9ho sadzobn\u00edka resp. k\u00f3d CPA \u0161tatistickej klasifik\u00e1cie pri slu\u017eb\u00e1ch. Rozdelenie sadzieb pod\u013ea t\u00fdchto k\u00f3dov je obsiahnut\u00fd v&nbsp;pr\u00edlohe \u010d. 7 a 7a Z\u00e1kona o DPH.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Z\u00e1klad dane pri osobnej spotrebe alebo bezodplatnom dodan\u00ed tovaru<\/strong>&nbsp;<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Ru\u0161\u00ed sa mo\u017enos\u0165 ur\u010di\u0165 z\u00e1klad dane na z\u00e1klade da\u0148ovej zostatkovej ceny. Po novom sa z\u00e1klad dane ur\u010d\u00ed <strong>na z\u00e1klade k\u00fapnej ceny tovaru v \u010dase jeho dodania<\/strong>, \u010do v&nbsp;praxi znamen\u00e1 jeho aktu\u00e1lnu trhov\u00fa hodnotu.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Zru\u0161enie mo\u017enosti uplat\u0148ovania pau\u0161\u00e1lnych v\u00fddavkov na pohonn\u00e9 l\u00e1tky<\/strong>&nbsp;<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Platitelia DPH u\u017e <strong>nebud\u00fa m\u00f4c\u0165 <\/strong>odpo\u010d\u00edta\u0165 DPH z n\u00e1kupu pohonn\u00fdch hm\u00f4t na z\u00e1klade pau\u0161\u00e1lnych v\u00fddavkov (80 % na podnikanie, 20 % na s\u00fakromn\u00e9 \u00fa\u010dely).&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Na odpo\u010det DPH bude potrebn\u00e9 preuk\u00e1za\u0165 <strong>skuto\u010dn\u00fd rozsah<\/strong> vyu\u017eitia pohonn\u00fdch l\u00e1tok, napr\u00edklad veden\u00edm knihy j\u00e1zd.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u00daprava\/Oprava odpo\u010d\u00edtanej dane pri investi\u010dnom majetku<\/strong>&nbsp;<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Zavedenie konceptu \u201eprvotn\u00e9ho pou\u017eitia\u201c, ktor\u00e9 sa definuje ako prv\u00e9 skuto\u010dn\u00e9 vyu\u017eitie majetku, bude sl\u00fa\u017ei\u0165 ako <strong>nov\u00e9 krit\u00e9rium <\/strong>na ur\u010denie za\u010diatku obdobia \u00fapravy odpo\u010d\u00edtanej dane. Pred prvotn\u00fdm pou\u017eit\u00edm bude ma\u0165 oprava odpo\u010d\u00edtanej dane (\u00a7 53) <strong>prednos\u0165 <\/strong>pred \u00fapravou odpo\u010d\u00edtanej dane pri investi\u010dnom majetku (\u00a754).&nbsp;<\/li>\n\n\n\n<li>Roz\u0161\u00edrenie okruhu situ\u00e1ci\u00ed, v ktor\u00fdch vznik\u00e1 povinnos\u0165 opravi\u0165 alebo upravi\u0165 odpo\u010d\u00edtan\u00fa da\u0148, zah\u0155\u0148a napr\u00edklad aj pr\u00edpad preddavkov\u00fdch platieb.&nbsp;<\/li>\n\n\n\n<li>V s\u00falade s \u010dl\u00e1nkom 187 smernice 2006\/112\/ES a judikat\u00farou S\u00fadneho dvora E\u00da (napr\u00edklad rozhodnutie Stichting Schoonzicht, C-791\/18) sa navrhuje <strong>zmeni\u0165 s\u00fa\u010dasn\u00fd sp\u00f4sob vykon\u00e1vania \u00fapravy odpo\u010d\u00edtanej dane <\/strong>pod\u013ea \u00a7 54, 54a a \u00a7 54d. Doteraj\u0161\u00ed model, ktor\u00fd predpokladal vyu\u017e\u00edvanie investi\u010dn\u00e9ho majetku ur\u010dit\u00fdm sp\u00f4sobom a\u017e do konca obdobia na \u00fapravu dane, by mal by\u0165 nahraden\u00fd rozdelen\u00edm \u00fapravy na viac rokov. T\u00e1to \u00faprava by sa ka\u017edoro\u010dne vykon\u00e1vala len do v\u00fd\u0161ky dane zodpovedaj\u00facej pomernej \u010dasti celkovej odpo\u010d\u00edtanej dane na pr\u00edslu\u0161n\u00fd kalend\u00e1rny rok. T\u00e1to zmena sa bude vz\u0165ahova\u0165 na majetky, pri ktor\u00fdch <strong>prvotn\u00e9 pou\u017eitie nastalo po 1. 1. 2025<\/strong> (t.j. pri star\u00fdch zaraden\u00fdch majetkoch sa zachov\u00e1 p\u00f4vodn\u00fd sp\u00f4sob \u00fapravy odpo\u010d\u00edtanej dane).&nbsp;<\/li>\n\n\n\n<li>\u00daprava defin\u00edcie investi\u010dn\u00e9ho majetku zah\u0155\u0148a zahrnutie nehmotn\u00e9ho majetku, vyl\u00fa\u010denie z\u00e1sob a zn\u00ed\u017eenie hodnotovej hranice pre hnute\u013en\u00fd majetok <strong>na 1 700 eur<\/strong> (s\u00falad sumy so Z\u00e1konom o dani z pr\u00edjmov).&nbsp;<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>5. Zmeny v oblasti sektorov\u00fdch dan\u00ed<\/strong>&nbsp;<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Roz\u0161\u00edrenie subjektov povinn\u00fdch plati\u0165 <strong>osobitn\u00fd odvod z regulovan\u00fdch odvetv\u00ed<\/strong>, vr\u00e1tane farmaceutick\u00fdch spolo\u010dnost\u00ed, mobiln\u00fdch oper\u00e1torov a&nbsp;rafin\u00e9ri\u00ed.&nbsp;<\/li>\n\n\n\n<li>Nov\u00e9 sadzby odvodu bud\u00fa plati\u0165 v z\u00e1vislosti <strong>od typu regulovan\u00e9ho odvetvia<\/strong>.&nbsp;<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>6. \u010eal\u0161ie d\u00f4le\u017eit\u00e9 opatrenia<\/strong>&nbsp;<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Zv\u00fd\u0161enie <strong>maxim\u00e1lnych stropov soci\u00e1lneho poistenia<\/strong> pre vysokopr\u00edjmov\u00fdch zamestnancov (z 9n\u00e1sobku na 11n\u00e1sobok 1\/12 v\u0161eobecn\u00e9ho vymeriavacieho z\u00e1kladu z pred dvoch rokov.&nbsp;<\/li>\n\n\n\n<li>Zmeny v r\u00e1mci Z\u00e1kona o dorovn\u00e1vacej dani (Pillar 2) \u2013 zavedenie <strong>do\u010dasn\u00fdch&nbsp;a&nbsp;trval\u00fdch pr\u00edstavov,<\/strong> zjednodu\u0161enie administrat\u00edvy, vypustenie mo\u017enosti vo\u013eby SK \u00fa\u010dtovn\u00e9ho \u0161tandardu&nbsp; z d\u00f4vodu zabezpe\u010denia uznate\u013enosti kvalifikovanej dane na \u00farovni materskej spolo\u010dnosti (QDMTT).&nbsp;<\/li>\n\n\n\n<li>Zmeny v r\u00e1mci <strong>ESG reportu<\/strong> \u2013 novela Z\u00e1kona o \u00fa\u010dtovn\u00edctve zv\u00fd\u0161ila povinn\u00e9 obraty ako podmienku pre ve\u013ek\u00e9 spolo\u010dnosti, ktor\u00e9 maj\u00fa povinnos\u0165 zverejni\u0165 ESG report v roku 2026 za rok 2025 (bilan\u010dn\u00e1 suma netto z 20 na 25 mil. EUR a&nbsp;\u010dist\u00fd obrat zo 40 na 50 mil. EUR).&nbsp;<\/li>\n\n\n\n<li>Zmeny <strong>z\u00e1kona o dani z motorov\u00fdch vozidiel <\/strong>\u2013 zn\u00ed\u017eenie hodn\u00f4t sadzieb pre n\u00e1kladn\u00e9 automobily.&nbsp;<\/li>\n\n\n\n<li>Zv\u00fd\u0161enie m\u00fdta pre n\u00e1kladn\u00e9 automobily, zv\u00fd\u0161enie cien dia\u013eni\u010dn\u00fdch zn\u00e1mok.&nbsp;<\/li>\n\n\n\n<li>V lete 2024 boli prijat\u00e9 v\u00fdznamn\u00e9 zmeny <strong>v r\u00e1mci trestn\u00e9ho z\u00e1kona<\/strong>, ktor\u00e9 z\u00e1sadn\u00fdm sp\u00f4sobom menia klasifik\u00e1ciu aj trestn\u00e9 sadzby pri da\u0148ov\u00fdch trestn\u00fdch \u010dinoch.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Ak potrebujete podrobnej\u0161ie inform\u00e1cie alebo pomoc, nev\u00e1hajte nas kontaktova\u0165.&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Ned\u00e1vno schv\u00e1len\u00fd konsolida\u010dn\u00fd bal\u00ed\u010dek a \u010fal\u0161ie v\u00fdznamn\u00e9 novely da\u0148ov\u00fdch z\u00e1konov, ktor\u00e9 vst\u00fapili do platnosti v priebehu roka 2024 resp. od 1. 1. 2025, prin\u00e1\u0161aj\u00fa z\u00e1sadn\u00e9 zmeny v oblasti dan\u00ed na Slovensku. Ide o&nbsp;z\u00e1sadn\u00e9 \u00fapravy, ktor\u00e9 si vy\u017eaduj\u00fa d\u00f4kladn\u00e9 pl\u00e1novanie a nastavenie va\u0161ich syst\u00e9mov dostato\u010dne v\u010das, aby ste minimalizovali ich finan\u010dn\u00fd dopad. Prin\u00e1\u0161ame s\u00fahrn k\u013e\u00fa\u010dov\u00fdch opatren\u00ed, [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":2657,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[12,11],"tags":[],"class_list":["post-2656","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sk","category-poradenstvi"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Da\u0148ov\u00e9 zmeny na Slovensku 2025: nov\u00e1 da\u0148, \u00fapravy DPH a \u010fal\u0161ie<\/title>\n<meta name=\"description\" content=\"Nov\u00e1 da\u0148 z finan\u010dn\u00fdch transakci\u00ed, zmeny v DPH a \u010fal\u0161ie novinky na Slovensku. 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