{"id":3138,"date":"2025-03-19T11:55:45","date_gmt":"2025-03-19T10:55:45","guid":{"rendered":"https:\/\/www.e-cons.eu\/?p=3138"},"modified":"2025-03-19T23:24:16","modified_gmt":"2025-03-19T22:24:16","slug":"dan-z-financnych-transakcii","status":"publish","type":"post","link":"https:\/\/www.e-cons.eu\/sk\/post\/dan-z-financnych-transakcii","title":{"rendered":"Da\u0148 z finan\u010dn\u00fdch transakci\u00ed na Slovensku: povinnosti, sadzby, term\u00edny"},"content":{"rendered":"<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"574\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2025\/03\/dft_clanek-1024x574.jpg\" alt=\"\" class=\"wp-image-3139\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2025\/03\/dft_clanek-1024x574.jpg 1024w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2025\/03\/dft_clanek-300x168.jpg 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2025\/03\/dft_clanek-768x431.jpg 768w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2025\/03\/dft_clanek.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Od apr\u00edla 2025 za\u010d\u00edna na Slovensku plati\u0165 nov\u00e1 da\u0148, ktor\u00e1 zasiahne <strong>takmer v\u0161etky podnikate\u013esk\u00e9 subjekty<\/strong>. Ide o\u00a0da\u0148 z\u00a0finan\u010dn\u00fdch transakci\u00ed, ktor\u00e1 sa vz\u0165ahuje na v\u00e4\u010d\u0161inu bankov\u00fdch prevodov, v\u00fdberov hotovosti \u010di pou\u017e\u00edvanie firemn\u00fdch platobn\u00fdch kariet.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u010co t\u00e1to da\u0148 znamen\u00e1 pre va\u0161e podnikanie a\u00a0ako sa na \u0148u pripravi\u0165?\u00a0<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Zavedenie a \u00fa\u010dinnos\u0165 z\u00e1kona<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Z\u00e1kon o dani z finan\u010dn\u00fdch transakci\u00ed nadobudol \u00fa\u010dinnos\u0165 u\u017e 1. janu\u00e1ra 2025, av\u0161ak <strong>zda\u0148ovanie sa spust\u00ed a\u017e v\u00a0apr\u00edli<\/strong>.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zavedenie transak\u010dnej dane predstavuje <strong>nov\u00fd da\u0148ov\u00fd n\u00e1klad<\/strong> a\u00a0m\u00f4\u017ee ma\u0165 dopad na podnikate\u013esk\u00e9 prostredie a\u00a0finan\u010dn\u00e9 oper\u00e1cie. Podnikatelia bud\u00fa musie\u0165 zv\u00e1\u017ei\u0165, ako ich t\u00e1to da\u0148 ovplyvn\u00ed a prisp\u00f4sobi\u0165 sa nov\u00fdm pravidl\u00e1m.\u00a0<\/p>\n\n\n<div class=\"c-orange-highlight\" style=\"\">\n            <div class=\"c-orange-highlight__image\">\n            <img decoding=\"async\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/07\/lightbulb.svg\" alt=\"\">\n        <\/div>\n                    <div class=\"c-orange-highlight__text\">\n            <p>Prv\u00fd odvod dane sa uskuto\u010dn\u00ed <strong>za apr\u00edl 2025<\/strong>, pri\u010dom da\u0148 za prv\u00e9 tri obdobia (04\u201306\/2025) mo\u017eno zaplati\u0165 <strong>spolo\u010dne do 31. j\u00fala 2025<\/strong>.\u00a0<\/p>\n        <\/div>\n    <\/div>\n\n\n<h2 class=\"wp-block-heading\"><strong>Subjekty povinn\u00e9 plati\u0165 transak\u010dn\u00fa da\u0148<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Da\u0148ovn\u00edkom je podnikaj\u00faca fyzick\u00e1 osoba, pr\u00e1vnick\u00e1 osoba alebo organiza\u010dn\u00e1 zlo\u017eka zahrani\u010dnej osoby, ak sp\u013a\u0148a <strong>aspo\u0148 jednu z\u00a0t\u00fdchto podmienok:<\/strong>\u00a0<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>M\u00e1 s\u00eddlo alebo miesto podnikania v SR.\u00a0<\/li>\n\n\n\n<li>M\u00e1 platobn\u00fd \u00fa\u010det na Slovensku.\u00a0<\/li>\n\n\n\n<li>Vykon\u00e1va \u010dinnos\u0165 na Slovensku.\u00a0<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Za da\u0148ovn\u00edkov sa pova\u017euj\u00fa aj <strong>st\u00e1le prev\u00e1dzkarne zahrani\u010dn\u00fdch subjektov <\/strong>na Slovensku.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pri organiza\u010dn\u00fdch zlo\u017ek\u00e1ch slovensk\u00fdch zria\u010fovate\u013eov <strong>so s\u00eddlom v\u00a0zahrani\u010d\u00ed<\/strong>, ktor\u00e9 <strong>nemaj\u00fa <\/strong>slovensk\u00fd bankov\u00fd \u00fa\u010det, by sa transak\u010dn\u00e1 da\u0148 nemala uplat\u0148ova\u0165, ak vedia preuk\u00e1za\u0165 previazanos\u0165 platieb s\u00a0\u010dinnos\u0165ou v\u00a0zahrani\u010d\u00ed.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Osoby povinn\u00e9 odv\u00e1dza\u0165 da\u0148<\/strong>\u00a0<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Povinnos\u0165 odvies\u0165 da\u0148 maj\u00fa:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>poskytovatelia platobn\u00fdch slu\u017eieb<\/strong> so s\u00eddlom v\u00a0SR (napr. banky),\u00a0<\/li>\n\n\n\n<li><strong>samotn\u00ed da\u0148ovn\u00edci<\/strong>, ak realizuj\u00fa transakcie na zahrani\u010dn\u00fdch \u00fa\u010dtoch mimo SR alebo s\u00fa im pre\u00fa\u010dtovan\u00e9 n\u00e1klady (napr. ak za nich uhr\u00e1dza platby in\u00e1 spolo\u010dnos\u0165 v\u00a0skupine a\u00a0tieto im n\u00e1sledne pre\u00fa\u010dtov\u00e1va).\u00a0<\/li>\n<\/ul>\n\n\n<div class=\"c-orange-highlight\" style=\"\">\n            <div class=\"c-orange-highlight__image\">\n            <img decoding=\"async\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/07\/exclamation.svg\" alt=\"\">\n        <\/div>\n                    <div class=\"c-orange-highlight__text\">\n            <p>Ak pou\u017e\u00edvate <strong>len slovensk\u00e9 bankov\u00e9 \u00fa\u010dty<\/strong>, transak\u010dn\u00fa da\u0148 za v\u00e1s bude automaticky vypo\u010d\u00edtava\u0165, zr\u00e1\u017ea\u0165 a&nbsp;odv\u00e1dza\u0165 <strong>priamo va\u0161a banka<\/strong>. Da\u0148 mus\u00edte samostatne rie\u0161i\u0165 iba vtedy, ak pou\u017e\u00edvate zahrani\u010dn\u00e9 \u00fa\u010dty alebo ak v\u00e1m in\u00e1 spolo\u010dnos\u0165 (napr. v skupine) pre\u00fa\u010dtov\u00e1va transak\u010dn\u00e9 platby.<\/p>\n        <\/div>\n    <\/div>\n\n\n<h2 class=\"wp-block-heading\"><strong>Na \u010do sa vz\u0165ahuje transak\u010dn\u00e1 da\u0148?<\/strong>\u00a0<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Predmetom dane s\u00fa:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Debetn\u00e9 transakcie z\u00a0\u00fa\u010dtov (<strong>v\u00fdbery <\/strong>hotovosti, bankov\u00e9 <strong>prevody<\/strong>).\u00a0<\/li>\n\n\n\n<li>Pou\u017eitie <strong>platobnej karty<\/strong> vydanej k\u00a0transak\u010dn\u00e9mu \u00fa\u010dtu.\u00a0<\/li>\n\n\n\n<li>Pre\u00fa\u010dtovan\u00e9 n\u00e1klady s\u00favisiace s\u00a0finan\u010dn\u00fdmi transakciami, ak s\u00fa spojen\u00e9 s\u00a0podnikate\u013eskou \u010dinnos\u0165ou v\u00a0SR.\u00a0<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Sadzby transak\u010dnej dane<\/strong>&nbsp;<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td class=\"has-text-align-left\" data-align=\"left\"><strong>Typ transakcie<\/strong>&nbsp;<\/td><td><strong>Sadzba<\/strong>&nbsp;<\/td><td><strong>Maxim\u00e1lny limit<\/strong>&nbsp;<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Prevod z \u00fa\u010dtu&nbsp;<\/td><td>0,40 %&nbsp;<\/td><td>40 EUR\/transakcia&nbsp;<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">V\u00fdber hotovosti (ATM, pobo\u010dka)&nbsp;<\/td><td>0,80 %&nbsp;<\/td><td>&#8211;&nbsp;<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Pre\u00fa\u010dtovan\u00e9 n\u00e1klady na finan\u010dn\u00e9 transakcie&nbsp;<\/td><td>0,40 %&nbsp;<\/td><td>40 EUR (pokia\u013e vie da\u0148ovn\u00edk preuk\u00e1za\u0165 realizovan\u00e9 transakcie, inak sa neaplikuje)&nbsp;<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Firemn\u00e1 karta&nbsp;<\/td><td>2 EUR ro\u010dne\/1 karta&nbsp;<\/td><td>&#8211;&nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\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>Minim\u00e1lna suma dane na jednu transakciu bude <strong>1 cent<\/strong>.\u00a0<\/p>\n    <\/div>\r\n<\/div>\n\n\n<h2 class=\"wp-block-heading\"><strong>V\u00fdnimky z transak\u010dnej dane<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Z\u00e1kon obsahuje viacer\u00e9 v\u00fdnimky, na ktor\u00e9 sa da\u0148 nevz\u0165ahuje, vr\u00e1tane:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Platieb dan\u00ed, odvodov a\u00a0poplatkov <strong>do \u0161t\u00e1tneho rozpo\u010dtu<\/strong>.\u00a0<\/li>\n\n\n\n<li>Platieb s\u00favisiacich so spr\u00e1vou cenn\u00fdch papierov a\u00a0finan\u010dn\u00fdch n\u00e1strojov.\u00a0<\/li>\n\n\n\n<li>Transakci\u00ed medzi<strong> vlastn\u00fdmi \u00fa\u010dtami <\/strong>v\u00a0r\u00e1mci <strong>tej istej banky<\/strong>.\u00a0<\/li>\n\n\n\n<li>Oper\u00e1ci\u00ed v\u00a0r\u00e1mci skupinov\u00e9ho financovania (cash pooling), ak s\u00fa spolo\u010dnosti <strong>v\u00a0r\u00e1mci jedn\u00e9ho konsolidovan\u00e9ho celku <\/strong>(pred zaveden\u00edm oslobodenia je nutn\u00e9 presk\u00fama\u0165 splnenie podmienok vzh\u013eadom na zaveden\u00e9 technick\u00e9 rie\u0161enie v\u00a0skupine).\u00a0<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Ak\u00e9 s\u00fa da\u0148ov\u00e9 povinnosti a term\u00edny?<\/strong>&nbsp;<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Zda\u0148ovacie obdobie: <\/strong>kalend\u00e1rny mesiac.\u00a0<\/li>\n\n\n\n<li><strong>Lehota na odvedenie dane:<\/strong> do konca mesiaca nasleduj\u00faceho po skon\u010den\u00ed zda\u0148ovacieho obdobia.\u00a0<\/li>\n\n\n\n<li>Pre platobn\u00e9 karty sa da\u0148 plat\u00ed <strong>raz ro\u010dne<\/strong>.\u00a0<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Finan\u010dnej spr\u00e1ve SR ste povinn\u00ed elektronicky pod\u00e1va\u0165 <strong>ozn\u00e1menie o\u00a0transak\u010dnej dani<\/strong>, iba ak realizujete transakcie <strong>na zahrani\u010dn\u00fdch bankov\u00fdch \u00fa\u010dtoch<\/strong> resp. s\u00fa v\u00e1m pre\u00fa\u010dtovan\u00e9 n\u00e1klady v\u00a0s\u00favislosti s\u00a0podnikate\u013eskou \u010dinnos\u0165ou.\u00a0<\/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>Vo v\u0161eobecnosti ste ako da\u0148ovn\u00edk <strong>zodpovedn\u00ed<\/strong> za riadny v\u00fdpo\u010det dane a&nbsp;podanie ozn\u00e1menia na FRSR, pokia\u013e za v\u00e1s <strong>nem\u00f4\u017ee<\/strong> transak\u010dn\u00fa da\u0148 zrazi\u0165 slovensk\u00e1 finan\u010dn\u00e1 in\u0161tit\u00facia (banka).\u00a0<\/p>\n    <\/div>\r\n<\/div>\n\n\n<h2 class=\"wp-block-heading\"><strong>\u00da\u010dtovanie transak\u010dnej dane<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Pod\u013ea\u00a0usmernenia FRSR je potrebn\u00e9 \u00fa\u010dtova\u0165 transak\u010dn\u00fa da\u0148 <strong>na \u00fa\u010det 538 \u2013 Ostatn\u00e9 dane a\u00a0poplatky<\/strong>.\u00a0<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Ako sa pripravi\u0165 na transak\u010dn\u00fa da\u0148?<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Nov\u00e1 da\u0148 prin\u00e1\u0161a podnikate\u013eom nov\u00e9 povinnosti aj dodato\u010dn\u00e9 n\u00e1klady. Aby ste lep\u0161ie zvl\u00e1dli jej d\u00f4sledky, <strong>m\u00f4\u017eete zv\u00e1\u017ei\u0165 tieto kroky:<\/strong>&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Identifikova\u0165 v\u0161etky <strong>bankov\u00e9 \u00fa\u010dty a\u00a0platobn\u00e9 karty<\/strong>, ktor\u00e9 pou\u017e\u00edvate pri podnikan\u00ed.\u00a0<\/li>\n\n\n\n<li>Vypo\u010d\u00edta\u0165 predpokladan\u00e9 n\u00e1klady na transak\u010dn\u00fa da\u0148 a\u00a0zahrn\u00fa\u0165 ich do <a href=\"https:\/\/www.e-cons.eu\/sk\/virtualni-cfo\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>finan\u010dn\u00e9ho pl\u00e1nu<\/strong><\/a>.\u00a0<\/li>\n\n\n\n<li>Pozrie\u0165 sa, \u010di by nebolo mo\u017en\u00e9 <strong>zl\u00fa\u010di\u0165 <\/strong>niektor\u00e9 bankov\u00e9 prevody a\u00a0\u00fa\u010dty.\u00a0<\/li>\n\n\n\n<li>Prehodnoti\u0165 po\u010det firemn\u00fdch platobn\u00fdch kariet.\u00a0<\/li>\n\n\n\n<li>Zv\u00e1\u017ei\u0165 <strong>\u00fapravu cien<\/strong> produktov a\u00a0slu\u017eieb s\u00a0oh\u013eadom na nov\u00e9 n\u00e1klady.\u00a0<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Prenechajte \u00fa\u010dtovn\u00edctvo profesion\u00e1lom<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Da\u0148 z finan\u010dn\u00fdch transakci\u00ed je<strong> len jednou z\u00a0mnoh\u00fdch zmien<\/strong>, s\u00a0ktor\u00fdmi sa musia podnikatelia vyrovna\u0165. Vedenie \u00fa\u010dtovn\u00edctva a\u00a0da\u0148ov\u00e9 povinnosti vy\u017eaduj\u00fa \u010doraz viac odborn\u00fdch znalost\u00ed.\u00a0\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ak potrebujete zabezpe\u010di\u0165 <strong>spr\u00e1vne \u00fa\u010dtovanie, <\/strong><a href=\"https:\/\/www.e-cons.eu\/sk\/ucetnictvi-a-reporting\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>digitaliz\u00e1ciu \u00fa\u010dtovn\u00fdch procesov<\/strong><\/a><strong> alebo poradenstvo v\u00a0da\u0148ovej oblasti <\/strong>na Slovensku aj v\u00a0\u010cesku, obr\u00e1\u0165te sa na n\u00e1s.\u00a0<\/p>","protected":false},"excerpt":{"rendered":"<p>Od apr\u00edla 2025 za\u010d\u00edna na Slovensku plati\u0165 nov\u00e1 da\u0148, ktor\u00e1 zasiahne takmer v\u0161etky podnikate\u013esk\u00e9 subjekty. Ide o\u00a0da\u0148 z\u00a0finan\u010dn\u00fdch transakci\u00ed, ktor\u00e1 sa vz\u0165ahuje na v\u00e4\u010d\u0161inu bankov\u00fdch prevodov, v\u00fdberov hotovosti \u010di pou\u017e\u00edvanie firemn\u00fdch platobn\u00fdch kariet.\u00a0 \u010co t\u00e1to da\u0148 znamen\u00e1 pre va\u0161e podnikanie a\u00a0ako sa na \u0148u pripravi\u0165?\u00a0 Zavedenie a \u00fa\u010dinnos\u0165 z\u00e1kona&nbsp; Z\u00e1kon o dani z finan\u010dn\u00fdch transakci\u00ed [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":3139,"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-3138","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\u0148 z finan\u010dn\u00fdch transakci\u00ed na Slovensku: povinnosti, sadzby, term\u00edny | E-Consulting<\/title>\n<meta name=\"description\" content=\"Zdanenie bankov\u00fdch prevodov, v\u00fdberov hotovosti aj platobn\u00fdch kariet. Zistite, ako sa transak\u010dn\u00e1 da\u0148 dotkne v\u00e1\u0161ho podnikania a ak\u00e9 s\u00fa sadzby.\" \/>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Da\u0148 z finan\u010dn\u00fdch transakci\u00ed na Slovensku: povinnosti, sadzby, term\u00edny | E-Consulting\" \/>\n<meta property=\"og:description\" content=\"Zdanenie bankov\u00fdch prevodov, v\u00fdberov hotovosti aj platobn\u00fdch kariet. Zistite, ako sa transak\u010dn\u00e1 da\u0148 dotkne v\u00e1\u0161ho podnikania a ak\u00e9 s\u00fa sadzby.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.e-cons.cz\/post\/dan-z-financnych-transakcii\" \/>\n<meta property=\"og:site_name\" content=\"E-Consulting\" \/>\n<meta property=\"article:published_time\" content=\"2025-03-19T10:55:45+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-03-19T22:24:16+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.e-cons.cz\/wp-content\/uploads\/2025\/03\/dft_clanek.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"673\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"E-Consulting\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Autor\" \/>\n\t<meta name=\"twitter:data1\" content=\"E-Consulting\" \/>\n\t<meta name=\"twitter:label2\" content=\"Predpokladan\u00fd \u010das \u010d\u00edtania\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 min\u00faty\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/dan-z-financnych-transakcii#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/dan-z-financnych-transakcii\"},\"author\":{\"name\":\"E-Consulting\",\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#\\\/schema\\\/person\\\/f39c47f354f2f2b5197f09255890a3cf\"},\"headline\":\"Da\u0148 z finan\u010dn\u00fdch transakci\u00ed na Slovensku: povinnosti, sadzby, term\u00edny\",\"datePublished\":\"2025-03-19T10:55:45+00:00\",\"dateModified\":\"2025-03-19T22:24:16+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/dan-z-financnych-transakcii\"},\"wordCount\":816,\"publisher\":{\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/dan-z-financnych-transakcii#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2025\\\/03\\\/dft_clanek.jpg\",\"articleSection\":[\"Legislativa SK\",\"Poradenstv\u00ed a dan\u011b\"],\"inLanguage\":\"sk-SK\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/dan-z-financnych-transakcii\",\"url\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/dan-z-financnych-transakcii\",\"name\":\"Da\u0148 z finan\u010dn\u00fdch transakci\u00ed na Slovensku: povinnosti, sadzby, term\u00edny | E-Consulting\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/dan-z-financnych-transakcii#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/dan-z-financnych-transakcii#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2025\\\/03\\\/dft_clanek.jpg\",\"datePublished\":\"2025-03-19T10:55:45+00:00\",\"dateModified\":\"2025-03-19T22:24:16+00:00\",\"description\":\"Zdanenie bankov\u00fdch prevodov, v\u00fdberov hotovosti aj platobn\u00fdch kariet. Zistite, ako sa transak\u010dn\u00e1 da\u0148 dotkne v\u00e1\u0161ho podnikania a ak\u00e9 s\u00fa sadzby.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/dan-z-financnych-transakcii#breadcrumb\"},\"inLanguage\":\"sk-SK\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/dan-z-financnych-transakcii\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"sk-SK\",\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/dan-z-financnych-transakcii#primaryimage\",\"url\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2025\\\/03\\\/dft_clanek.jpg\",\"contentUrl\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2025\\\/03\\\/dft_clanek.jpg\",\"width\":1200,\"height\":673},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/dan-z-financnych-transakcii#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Dom\u016f\",\"item\":\"https:\\\/\\\/www.e-cons.cz\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Da\u0148 z finan\u010dn\u00fdch transakci\u00ed na Slovensku: povinnosti, sadzby, term\u00edny\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#website\",\"url\":\"https:\\\/\\\/www.e-cons.eu\\\/\",\"name\":\"E-Consulting\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.e-cons.eu\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"sk-SK\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#organization\",\"name\":\"E-Eonsulting\",\"url\":\"https:\\\/\\\/www.e-cons.eu\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"sk-SK\",\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/logo.svg\",\"contentUrl\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/logo.svg\",\"width\":125,\"height\":48,\"caption\":\"E-Eonsulting\"},\"image\":{\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#\\\/schema\\\/person\\\/f39c47f354f2f2b5197f09255890a3cf\",\"name\":\"E-Consulting\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"sk-SK\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/47dfd6e59fd7eff338058ecc3524d71937750edc5331be5c74336ca40c05c93a?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/47dfd6e59fd7eff338058ecc3524d71937750edc5331be5c74336ca40c05c93a?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/47dfd6e59fd7eff338058ecc3524d71937750edc5331be5c74336ca40c05c93a?s=96&d=mm&r=g\",\"caption\":\"E-Consulting\"},\"description\":\"Digit\u00e1ln\u00ed \u00fa\u010detn\u00ed kancel\u00e1\u0159\",\"sameAs\":[\"https:\\\/\\\/www.linkedin.com\\\/company\\\/e-consulting-czech\\\/\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Da\u0148 z finan\u010dn\u00fdch transakci\u00ed na Slovensku: povinnosti, sadzby, term\u00edny | E-Consulting","description":"Zdanenie bankov\u00fdch prevodov, v\u00fdberov hotovosti aj platobn\u00fdch kariet. Zistite, ako sa transak\u010dn\u00e1 da\u0148 dotkne v\u00e1\u0161ho podnikania a ak\u00e9 s\u00fa sadzby.","robots":{"index":"noindex","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"og_locale":"sk_SK","og_type":"article","og_title":"Da\u0148 z finan\u010dn\u00fdch transakci\u00ed na Slovensku: povinnosti, sadzby, term\u00edny | E-Consulting","og_description":"Zdanenie bankov\u00fdch prevodov, v\u00fdberov hotovosti aj platobn\u00fdch kariet. Zistite, ako sa transak\u010dn\u00e1 da\u0148 dotkne v\u00e1\u0161ho podnikania a ak\u00e9 s\u00fa sadzby.","og_url":"https:\/\/www.e-cons.cz\/post\/dan-z-financnych-transakcii","og_site_name":"E-Consulting","article_published_time":"2025-03-19T10:55:45+00:00","article_modified_time":"2025-03-19T22:24:16+00:00","og_image":[{"width":1200,"height":673,"url":"https:\/\/www.e-cons.cz\/wp-content\/uploads\/2025\/03\/dft_clanek.jpg","type":"image\/jpeg"}],"author":"E-Consulting","twitter_card":"summary_large_image","twitter_misc":{"Autor":"E-Consulting","Predpokladan\u00fd \u010das \u010d\u00edtania":"4 min\u00faty"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.e-cons.cz\/post\/dan-z-financnych-transakcii#article","isPartOf":{"@id":"https:\/\/www.e-cons.cz\/post\/dan-z-financnych-transakcii"},"author":{"name":"E-Consulting","@id":"https:\/\/www.e-cons.eu\/#\/schema\/person\/f39c47f354f2f2b5197f09255890a3cf"},"headline":"Da\u0148 z finan\u010dn\u00fdch transakci\u00ed na Slovensku: povinnosti, sadzby, term\u00edny","datePublished":"2025-03-19T10:55:45+00:00","dateModified":"2025-03-19T22:24:16+00:00","mainEntityOfPage":{"@id":"https:\/\/www.e-cons.cz\/post\/dan-z-financnych-transakcii"},"wordCount":816,"publisher":{"@id":"https:\/\/www.e-cons.eu\/#organization"},"image":{"@id":"https:\/\/www.e-cons.cz\/post\/dan-z-financnych-transakcii#primaryimage"},"thumbnailUrl":"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2025\/03\/dft_clanek.jpg","articleSection":["Legislativa SK","Poradenstv\u00ed a dan\u011b"],"inLanguage":"sk-SK"},{"@type":"WebPage","@id":"https:\/\/www.e-cons.cz\/post\/dan-z-financnych-transakcii","url":"https:\/\/www.e-cons.cz\/post\/dan-z-financnych-transakcii","name":"Da\u0148 z finan\u010dn\u00fdch transakci\u00ed na Slovensku: povinnosti, sadzby, term\u00edny | E-Consulting","isPartOf":{"@id":"https:\/\/www.e-cons.eu\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.e-cons.cz\/post\/dan-z-financnych-transakcii#primaryimage"},"image":{"@id":"https:\/\/www.e-cons.cz\/post\/dan-z-financnych-transakcii#primaryimage"},"thumbnailUrl":"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2025\/03\/dft_clanek.jpg","datePublished":"2025-03-19T10:55:45+00:00","dateModified":"2025-03-19T22:24:16+00:00","description":"Zdanenie bankov\u00fdch prevodov, v\u00fdberov hotovosti aj platobn\u00fdch kariet. Zistite, ako sa transak\u010dn\u00e1 da\u0148 dotkne v\u00e1\u0161ho podnikania a ak\u00e9 s\u00fa sadzby.","breadcrumb":{"@id":"https:\/\/www.e-cons.cz\/post\/dan-z-financnych-transakcii#breadcrumb"},"inLanguage":"sk-SK","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.e-cons.cz\/post\/dan-z-financnych-transakcii"]}]},{"@type":"ImageObject","inLanguage":"sk-SK","@id":"https:\/\/www.e-cons.cz\/post\/dan-z-financnych-transakcii#primaryimage","url":"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2025\/03\/dft_clanek.jpg","contentUrl":"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2025\/03\/dft_clanek.jpg","width":1200,"height":673},{"@type":"BreadcrumbList","@id":"https:\/\/www.e-cons.cz\/post\/dan-z-financnych-transakcii#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Dom\u016f","item":"https:\/\/www.e-cons.cz\/"},{"@type":"ListItem","position":2,"name":"Da\u0148 z finan\u010dn\u00fdch transakci\u00ed na Slovensku: povinnosti, sadzby, term\u00edny"}]},{"@type":"WebSite","@id":"https:\/\/www.e-cons.eu\/#website","url":"https:\/\/www.e-cons.eu\/","name":"E-Consulting","description":"","publisher":{"@id":"https:\/\/www.e-cons.eu\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.e-cons.eu\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"sk-SK"},{"@type":"Organization","@id":"https:\/\/www.e-cons.eu\/#organization","name":"E-Eonsulting","url":"https:\/\/www.e-cons.eu\/","logo":{"@type":"ImageObject","inLanguage":"sk-SK","@id":"https:\/\/www.e-cons.eu\/#\/schema\/logo\/image\/","url":"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/logo.svg","contentUrl":"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/logo.svg","width":125,"height":48,"caption":"E-Eonsulting"},"image":{"@id":"https:\/\/www.e-cons.eu\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.e-cons.eu\/#\/schema\/person\/f39c47f354f2f2b5197f09255890a3cf","name":"E-Consulting","image":{"@type":"ImageObject","inLanguage":"sk-SK","@id":"https:\/\/secure.gravatar.com\/avatar\/47dfd6e59fd7eff338058ecc3524d71937750edc5331be5c74336ca40c05c93a?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/47dfd6e59fd7eff338058ecc3524d71937750edc5331be5c74336ca40c05c93a?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/47dfd6e59fd7eff338058ecc3524d71937750edc5331be5c74336ca40c05c93a?s=96&d=mm&r=g","caption":"E-Consulting"},"description":"Digit\u00e1ln\u00ed \u00fa\u010detn\u00ed kancel\u00e1\u0159","sameAs":["https:\/\/www.linkedin.com\/company\/e-consulting-czech\/"]}]}},"_links":{"self":[{"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/posts\/3138","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/comments?post=3138"}],"version-history":[{"count":8,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/posts\/3138\/revisions"}],"predecessor-version":[{"id":3151,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/posts\/3138\/revisions\/3151"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/media\/3139"}],"wp:attachment":[{"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/media?parent=3138"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/categories?post=3138"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/tags?post=3138"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}