{"id":3626,"date":"2026-01-05T22:56:35","date_gmt":"2026-01-05T21:56:35","guid":{"rendered":"https:\/\/www.e-cons.eu\/?p=3626"},"modified":"2026-01-12T18:42:36","modified_gmt":"2026-01-12T17:42:36","slug":"konsolidacny-balik-danove-zmeny-2026","status":"publish","type":"post","link":"https:\/\/www.e-cons.eu\/sk\/post\/konsolidacny-balik-danove-zmeny-2026","title":{"rendered":"Konsolida\u010dn\u00fd bal\u00ed\u010dek a da\u0148ov\u00e9 zmeny na Slovensku od 1. 1. 2026"},"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=\"\" 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\u00fapia do platnosti <strong>od 1. janu\u00e1ra 2026<\/strong>, prin\u00e1\u0161aj\u00fa z\u00e1sadn\u00e9 zmeny v oblasti dan\u00ed na Slovensku. Tu je s\u00fahrn k\u013e\u00fa\u010dov\u00fdch opatren\u00ed, na ktor\u00e9 by ste nemali zabudn\u00fa\u0165.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">1. Zmeny v z\u00e1kone o dani z finan\u010dn\u00fdch transakci\u00ed<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Od apr\u00edla 2025 uplat\u0148ovan\u00e1 da\u0148 z finan\u010dn\u00fdch transakci\u00ed sa od 1. janu\u00e1ra 2026 v\u00fdznamne men\u00ed v t\u00fdchto oblastiach:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Fyzick\u00e9 osoby \u2013 podnikatelia u\u017e nebud\u00fa podlieha\u0165 tejto dani.<\/li>\n\n\n\n<li>Doplnenie a \u00faprava niektor\u00fdch defin\u00edci\u00ed, ktor\u00e9 v z\u00e1kone ch\u00fdbali alebo boli nejednozna\u010dn\u00e9.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">2. Novela z\u00e1kona o dani z pr\u00edjmov<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">S platnos\u0165ou od 1. janu\u00e1ra 2026 prin\u00e1\u0161a tieto zmeny:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Zavedenie nov\u00e9ho p\u00e1sma minim\u00e1lnej dane: obrat nad 5 000 000 \u20ac, minim\u00e1lna da\u0148 11 520 \u20ac.<\/li>\n\n\n\n<li>Zv\u00fd\u0161enie progresivity zdanenia fyzick\u00fdch os\u00f4b \u2013 zav\u00e1dzaj\u00fa sa dve nov\u00e9 sadzby dane 30 % a 35 %.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">3. Zmeny v DPH<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">V\u00fdznamnou zmenou <strong>od 1. janu\u00e1ra 2026<\/strong> je \u00faprava DPH pri k\u00fape a pou\u017e\u00edvan\u00ed osobn\u00e9ho motorov\u00e9ho vozidla, ktor\u00e9 sa vyu\u017e\u00edva aj na s\u00fakromn\u00e9 \u00fa\u010dely. <strong>DPH<\/strong> si bude m\u00f4c\u0165 podnikate\u013e uplatni\u0165 <strong>len v pomere 50 %<\/strong>, zvy\u0161n\u00fdch 50 % bude neda\u0148ov\u00fdm v\u00fddavkom. Uveden\u00e9 sa t\u00fdka tak k\u00fapy, ako aj prev\u00e1dzky a n\u00e1jmu osobn\u00e9ho motorov\u00e9ho vozidla.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ak podnikate\u013e pou\u017e\u00edva osobn\u00e9 motorov\u00e9 vozidlo len na podnikate\u013esk\u00e9 \u00fa\u010dely, je povinn\u00fd ozn\u00e1mi\u0165 t\u00fato skuto\u010dnos\u0165 da\u0148ov\u00e9mu \u00faradu na predp\u00edsanom formul\u00e1ri \u2013 v lehote na podanie da\u0148ov\u00e9ho priznania za zda\u0148ovacie obdobie, v ktorom uplatnil odpo\u010d\u00edtanie dane prv\u00fdkr\u00e1t.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V r\u00e1mci z\u00e1kona o DPH sa s\u00edce nemenili sadzby dane, ale men\u00ed sa zaradenie niektor\u00fdch typov potrav\u00edn s obsahom <strong>cukru<\/strong> a <strong>soli<\/strong>. Tieto potraviny bud\u00fa <strong>podlieha\u0165 sadzbe 23 %<\/strong> namiesto doteraj\u0161ej 19 % sadzby DPH.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pre spr\u00e1vne pos\u00fadenie sadzby DPH je potrebn\u00e9 pozna\u0165 k\u00f3d colnej nomenklat\u00fary tovaru 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\u00e9 v pr\u00edloh\u00e1ch \u010d. 7 a 7a z\u00e1kona o DPH.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Od 1. janu\u00e1ra 2026 sa do z\u00e1kona o DPH zav\u00e1dza nov\u00fd in\u0161tit\u00fat \u2013 registr\u00e1cia skupiny pre DPH z \u00faradnej moci.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">4. \u010eal\u0161ie d\u00f4le\u017eit\u00e9 opatrenia<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>V pr\u00edpade SZ\u010cO sa skracuj\u00fa odvodov\u00e9 pr\u00e1zdniny z 12 na 6 mesiacov, n\u00e1sledne je SZ\u010cO povinn\u00e1 plati\u0165 minim\u00e1lne soci\u00e1lne odvody.<\/li>\n\n\n\n<li>Zdravotn\u00e9 poistenie zamestnancov sa zvy\u0161uje z 4 % na 5 %.<\/li>\n\n\n\n<li>Od 1. 1. 2026 sa upravuj\u00fa pravidl\u00e1 evidencie tr\u017eieb a roz\u0161iruje sa okruh pred\u00e1vaj\u00facich s povinnos\u0165ou pou\u017e\u00edva\u0165 registra\u010dn\u00fa pokladnicu.<\/li>\n\n\n\n<li>Ru\u0161\u00ed sa v\u00e4\u010d\u0161ina v\u00fdnimiek \u2013 povinn\u00e9 bud\u00fa u\u017e len pokladnice eKasa.<\/li>\n\n\n\n<li>Pred\u00e1vaj\u00faci bud\u00fa povinn\u00ed umo\u017eni\u0165 z\u00e1kazn\u00edkovi bezhotovostn\u00fa platbu.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Pokuty<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Pokuty za spr\u00e1vne delikty sa upravuj\u00fa:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Doln\u00e1 hranica<\/strong> pok\u00fat sa zvy\u0161uje na 100 \u20ac.<\/li>\n\n\n\n<li><strong>Horn\u00e1 hranica<\/strong> sa zvy\u0161uje pod\u013ea typu pokuty na 10 000 \/ 30 000 a\u017e 60 000 \u20ac.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Zav\u00e1dza sa motiva\u010dn\u00fd prvok \u2013 ak da\u0148ov\u00fd subjekt pokutu uhrad\u00ed do 15 dn\u00ed od doru\u010denia rozhodnutia, zn\u00ed\u017ei sa na dve tretiny ustanovenej v\u00fd\u0161ky.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Platby v hotovosti<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Medzi podnikate\u013emi sa zakazuje hotovostn\u00e1 platba nad 5 000 \u20ac.<\/li>\n\n\n\n<li>Medzi fyzick\u00fdmi osobami \u2013 nepodnikate\u013emi nad 15 000 \u20ac.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Legislat\u00edva sa tak vracia k stavu pred 1. j\u00falom 2023.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">5. Dorovn\u00e1vacia da\u0148<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Upraven\u00fd bol aj z\u00e1kon o dorovn\u00e1vacej dani, ktor\u00fd sa t\u00fdka subjektov \u010dlenov nadn\u00e1rodnej alebo vn\u00fatro\u0161t\u00e1tnej skupiny podnikov s ro\u010dn\u00fdmi v\u00fdnosmi aspo\u0148 750 000 000 \u20ac v konsolidovanej \u00fa\u010dtovnej z\u00e1vierke hlavn\u00e9ho matersk\u00e9ho subjektu \u2013 a to najmenej v dvoch \u00fa\u010dtovn\u00fdch obdobiach zo \u0161tyroch predch\u00e1dzaj\u00facich.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">6. Da\u0148ov\u00fd pardon<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Da\u0148ov\u00fd pardon umo\u017e\u0148uje vyrovna\u0165 sa so \u0161t\u00e1tom bez pok\u00fat. T\u00fdka sa nedoplatkov na dani vzniknut\u00fdch do 30. 9. 2025, ktor\u00e9 bud\u00fa zaplaten\u00e9 v obdob\u00ed od 1. 1. 2026 do 30. 6. 2026. Tento pardon sa vz\u0165ahuje aj na oneskoren\u00e9 alebo dodato\u010dn\u00e9 da\u0148ov\u00e9 priznania.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">7. Transferov\u00e1 dokument\u00e1cia<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Upraven\u00e9 usmernenie o obsahu transferovej dokument\u00e1cie medzi z\u00e1visl\u00fdmi osobami zjednodu\u0161uje dokumenta\u010dn\u00fa povinnos\u0165 pri kontrolovan\u00fdch transakci\u00e1ch, pri ktor\u00fdch sa nevypracov\u00e1va <strong>\u00fapln\u00e1<\/strong> alebo <strong>z\u00e1kladn\u00e1 dokument\u00e1cia.<\/strong> Dokumenta\u010dn\u00e1 povinnos\u0165 bude splnen\u00e1 podan\u00edm riadne vyplnen\u00e9ho da\u0148ov\u00e9ho priznania za pr\u00edslu\u0161n\u00e9 obdobie.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tabu\u013eka I tla\u010diva da\u0148ov\u00e9ho priznania k dani z pr\u00edjmov pr\u00e1vnick\u00fdch os\u00f4b sa v\u00fdrazne roz\u0161\u00edri. Za v\u00fdznamn\u00fa kontrolovan\u00fa transakciu sa pova\u017euje pr\u00e1vny alebo in\u00fd vz\u0165ah, na z\u00e1klade ktor\u00e9ho dosiahne z\u00e1visl\u00e1 osoba pr\u00edjem alebo v\u00fddavok v hodnote prevy\u0161uj\u00facej 10 000 \u20ac, ako aj \u00faver alebo p\u00f4\u017ei\u010dka s istinou nad 50 000 \u20ac.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Z\u00e1ver<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Tieto zmeny predstavuj\u00fa z\u00e1sadn\u00e9 \u00fapravy, ktor\u00e9 si vy\u017eaduj\u00fa d\u00f4kladn\u00e9 pl\u00e1novanie a v\u010dasn\u00e9 nastavenie va\u0161ich syst\u00e9mov, aby ste minimalizovali ich finan\u010dn\u00fd dopad. Ak potrebujete podrobnej\u0161ie inform\u00e1cie alebo pomoc pri pr\u00edprave, nev\u00e1hajte kontaktova\u0165 da\u0148ov\u00e9ho odborn\u00edka.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/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\u00fapia do platnosti od 1. janu\u00e1ra 2026, prin\u00e1\u0161aj\u00fa z\u00e1sadn\u00e9 zmeny v oblasti dan\u00ed na Slovensku. Tu je s\u00fahrn k\u013e\u00fa\u010dov\u00fdch opatren\u00ed, na ktor\u00e9 by ste nemali zabudn\u00fa\u0165. 1. Zmeny v z\u00e1kone o dani z finan\u010dn\u00fdch transakci\u00ed Od apr\u00edla 2025 uplat\u0148ovan\u00e1 da\u0148 z finan\u010dn\u00fdch transakci\u00ed sa [&hellip;]<\/p>\n","protected":false},"author":19,"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],"tags":[],"class_list":["post-3626","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sk"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Konsolida\u010dn\u00fd bal\u00ed\u010dek a da\u0148ov\u00e9 zmeny na Slovensku od 1. 1. 2026 | E-Consulting<\/title>\n<meta name=\"description\" content=\"Konsolida\u010dn\u00fd bal\u00ed\u010dek a da\u0148ov\u00e9 zmeny od 1. 1. 2026 prin\u00e1\u0161aj\u00fa z\u00e1sadn\u00e9 \u00fapravy v oblasti DPH, dan\u00ed z pr\u00edjmov, odvodov aj pok\u00fat. 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