{"id":1897,"date":"2025-04-01T00:00:00","date_gmt":"2025-04-01T00:00:00","guid":{"rendered":"https:\/\/www.marek.sk\/?p=1897"},"modified":"2025-09-02T13:42:46","modified_gmt":"2025-09-02T13:42:46","slug":"april-2025-i-uplatnovanie-novej-dane-z-financnych-transakcii-na-slovensku","status":"publish","type":"post","link":"https:\/\/www.marek.sk\/sk\/april-2025-i-uplatnovanie-novej-dane-z-financnych-transakcii-na-slovensku\/","title":{"rendered":"Apr\u00edl 2025 I\u00a0Uplat\u0148ovanie novej\u00a0dane z\u00a0finan\u010dn\u00fdch transakci\u00ed na Slovensku"},"content":{"rendered":"\n<p>Odo d\u0148a 1. apr\u00edla 2025 sa na Slovensku uplat\u0148uje nov\u00e1 da\u0148 z&nbsp;finan\u010dn\u00fdch transakci\u00ed (transak\u010dn\u00e1 da\u0148). T\u00e1to da\u0148 bola zaveden\u00e1 ned\u00e1vno prijat\u00fdm z\u00e1konom \u010d. 279\/2024 Z. z. o&nbsp;dani z&nbsp;finan\u010dn\u00fdch transakci\u00ed a&nbsp;o&nbsp;zmene a&nbsp;doplnen\u00ed niektor\u00fdch z\u00e1konov v&nbsp;znen\u00ed neskor\u0161\u00edch predpisov (\u201ez\u00e1kon o&nbsp;transak\u010dnej dani\u201c), ktor\u00fd nadobudol \u00fa\u010dinnos\u0165 d\u0148a 1. janu\u00e1ra 2025.<\/p>\n\n\n\n<p>Z\u00e1kon o&nbsp;transak\u010dnej dani sa vz\u0165ahuje na: <\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>fyzick\u00e9 osoby podnikate\u013eov, <\/strong><\/li>\n\n\n\n<li><strong>pr\u00e1vnick\u00e9 osoby <\/strong>a&nbsp;<\/li>\n\n\n\n<li><strong>organiza\u010dn\u00e9 zlo\u017eky zahrani\u010dn\u00fdch pr\u00e1vnick\u00fdch os\u00f4b, <\/strong><\/li>\n<\/ul>\n\n\n\n<p>ktor\u00e9 s\u00fa pou\u017e\u00edvate\u013emi platobn\u00fdch slu\u017eieb poskytovate\u013ea platobn\u00fdch slu\u017eieb vykon\u00e1vaj\u00faceho finan\u010dn\u00e9 transakcie (t. j., transak\u010dn\u00e9ho \u00fa\u010dtu), ak sp\u013a\u0148aj\u00fa aspo\u0148 jednu z&nbsp;nasleduj\u00facich podmienok: <\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>maj\u00fa s\u00eddlo alebo miesto podnikania na Slovensku<\/strong>,<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>maj\u00fa transak\u010dn\u00fd \u00fa\u010det veden\u00fd poskytovate\u013eom platobn\u00fdch slu\u017eieb so s\u00eddlom na Slovensku<\/strong>, (napr. zahrani\u010dn\u00e1 spolo\u010dnos\u0165 so s\u00eddlom mimo Slovenska pou\u017e\u00edva bankov\u00fd \u00fa\u010det veden\u00fd pobo\u010dkou slovenskej banky) alebo<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>vykon\u00e1vaj\u00fa \u010dinnos\u0165 na Slovensku<\/strong> (napr. zahrani\u010dn\u00e1 spolo\u010dnos\u0165 so s\u00eddlom mimo Slovenska pou\u017e\u00edva zahrani\u010dn\u00fd bankov\u00fd \u00fa\u010det, vykon\u00e1va \u010dinnos\u0165 na Slovensku \u2013 v&nbsp;takom pr\u00edpade iba transakcie s\u00favisiace s&nbsp;jej \u010dinnos\u0165ou na Slovensku s\u00fa predmetom transak\u010dnej dane).<\/li>\n<\/ul>\n\n\n\n<p>Vo v\u0161eobecnosti s\u00fa novou transak\u010dnou da\u0148ou za\u0165a\u017een\u00e9 v\u0161etky odch\u00e1dzaj\u00face platby, v\u00fdbery finan\u010dn\u00fdch prostriedkov v&nbsp;hotovosti a&nbsp;pre\u00fa\u010dtovan\u00e9 n\u00e1klady s\u00favisiace s&nbsp;vykonan\u00edm finan\u010dn\u00fdch transakci\u00ed, ktor\u00e9 sa vz\u0165ahuj\u00fa na \u010dinnosti da\u0148ovn\u00edka vykon\u00e1van\u00e9 v&nbsp;tuzemsku, okrem r\u00f4znych v\u00fdnimiek zaveden\u00fdch z\u00e1konom o&nbsp;transak\u010dnej dani. Predmetom transak\u010dnej dane nie s\u00fa napr\u00edklad platby v&nbsp;s\u00favislosti s&nbsp;platen\u00edm dan\u00ed, soci\u00e1lnych a&nbsp;zdravotn\u00fdch odvodov, platby kartou, platby medzi \u00fa\u010dtami da\u0148ovn\u00edka veden\u00fdmi u&nbsp;toho ist\u00e9ho poskytovate\u013ea\/banky.<\/p>\n\n\n\n<p>Pod\u013ea typu transakcie na transak\u010dnom \u00fa\u010dte da\u0148ovn\u00edka sa uplat\u0148uj\u00fa nasleduj\u00face sadzby dane:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>sadzba dane 0,4% zo sumy transakcie,<\/strong> t. j., z finan\u010dn\u00fdch prostriedkov odp\u00edsan\u00fdch z platobn\u00e9ho \u00fa\u010dtu da\u0148ovn\u00edka pri finan\u010dnej transakcii,<strong> najviac v\u0161ak 40 eur za ka\u017ed\u00fa debetn\u00fa finan\u010dn\u00fa transakciu<\/strong>;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>sadzba dane 0,8%<\/strong> (bez stanovenia maxim\u00e1lnej v\u00fd\u0161ky dane) <strong>za v\u00fdbery finan\u010dn\u00fdch prostriedkov v&nbsp;hotovosti z&nbsp;transak\u010dn\u00e9ho \u00fa\u010dtu da\u0148ovn\u00edka <\/strong>(napr. z&nbsp;bankomatu alebo v&nbsp;pobo\u010dke banky);<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>sadzba dane 0,4% z pre\u00fa\u010dtovan\u00fdch n\u00e1kladov <\/strong>(napr. v&nbsp;pr\u00edpadoch, ke\u010f matersk\u00e1 spolo\u010dnos\u0165 uhr\u00e1dza n\u00e1klady za dc\u00e9rsku spolo\u010dnos\u0165 a&nbsp;tieto jej n\u00e1sledne pre\u00fa\u010dtov\u00e1va), t. j. zo sumy finan\u010dnej transakcie vz\u0165ahuj\u00facej sa na \u010dinnos\u0165 da\u0148ovn\u00edka vykon\u00e1van\u00fa na Slovensku, ktor\u00fa vykonala in\u00e1 osoba ako da\u0148ovn\u00edk a&nbsp;ktor\u00fa mu t\u00e1to in\u00e1 osoba pre\u00fa\u010dtovala, bez stanovenia maxim\u00e1lnej v\u00fd\u0161ky. Ak v\u0161ak da\u0148ovn\u00edk vie preuk\u00e1za\u0165 sumu pre\u00fa\u010dtovanej finan\u010dnej transakcie, uplatn\u00ed sa maxim\u00e1lny limit 40 eur za transakciu;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>rovn\u00e1 sadzba vo v\u00fd\u0161ke 2 eur\u00e1 za kalend\u00e1rny rok za pou\u017eitie platobnej karty<\/strong> najmenej raz v&nbsp;danom kalend\u00e1rnom roku.<\/li>\n<\/ul>\n\n\n\n<p>Poskytovatelia platobn\u00fdch slu\u017eieb alebo v\u00a0ur\u010dit\u00fdch pr\u00edpadoch priamo da\u0148ovn\u00edci\u00a0s\u00fa povinn\u00ed vypo\u010d\u00edta\u0165, vybra\u0165 a\u00a0odvies\u0165 transak\u010dn\u00fa da\u0148 spr\u00e1vcovi dane do konca nasleduj\u00faceho kalend\u00e1rneho mesiaca. <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Odo d\u0148a 1. apr\u00edla 2025 sa na Slovensku uplat\u0148uje nov\u00e1 da\u0148 z&nbsp;finan\u010dn\u00fdch transakci\u00ed (transak\u010dn\u00e1 da\u0148). T\u00e1to da\u0148 bola zaveden\u00e1 ned\u00e1vno prijat\u00fdm z\u00e1konom \u010d. 279\/2024 Z. z. o&nbsp;dani z&nbsp;finan\u010dn\u00fdch transakci\u00ed a&nbsp;o&nbsp;zmene a&nbsp;doplnen\u00ed niektor\u00fdch z\u00e1konov v&nbsp;znen\u00ed neskor\u0161\u00edch predpisov (\u201ez\u00e1kon o&nbsp;transak\u010dnej dani\u201c), ktor\u00fd nadobudol \u00fa\u010dinnos\u0165 d\u0148a 1. janu\u00e1ra 2025. Z\u00e1kon o&nbsp;transak\u010dnej dani sa vz\u0165ahuje na: ktor\u00e9 s\u00fa pou\u017e\u00edvate\u013emi&#8230;<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2],"tags":[],"class_list":["post-1897","post","type-post","status-publish","format-standard","hentry","category-novinky"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.marek.sk\/sk\/wp-json\/wp\/v2\/posts\/1897","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.marek.sk\/sk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.marek.sk\/sk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.marek.sk\/sk\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.marek.sk\/sk\/wp-json\/wp\/v2\/comments?post=1897"}],"version-history":[{"count":2,"href":"https:\/\/www.marek.sk\/sk\/wp-json\/wp\/v2\/posts\/1897\/revisions"}],"predecessor-version":[{"id":1901,"href":"https:\/\/www.marek.sk\/sk\/wp-json\/wp\/v2\/posts\/1897\/revisions\/1901"}],"wp:attachment":[{"href":"https:\/\/www.marek.sk\/sk\/wp-json\/wp\/v2\/media?parent=1897"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.marek.sk\/sk\/wp-json\/wp\/v2\/categories?post=1897"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.marek.sk\/sk\/wp-json\/wp\/v2\/tags?post=1897"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}