{"id":1907,"date":"2025-09-01T00:00:00","date_gmt":"2025-09-01T00:00:00","guid":{"rendered":"https:\/\/www.marek.sk\/?p=1907"},"modified":"2025-09-02T12:34:32","modified_gmt":"2025-09-02T12:34:32","slug":"september-2025-i-automaticka-vymena-informacii-o-kryptoaktivach-a-elektronickych-peniazoch","status":"publish","type":"post","link":"https:\/\/www.marek.sk\/sk\/september-2025-i-automaticka-vymena-informacii-o-kryptoaktivach-a-elektronickych-peniazoch\/","title":{"rendered":"September 2025 | Automatick\u00e1 v\u00fdmena inform\u00e1ci\u00ed o kryptoakt\u00edvach a\u00a0elektronick\u00fdch peniazoch"},"content":{"rendered":"\n<p>Z\u00e1konom \u010d. 200\/2025 Z. z. ktor\u00fdm sa men\u00ed a dop\u013a\u0148a z\u00e1kon \u010d. 359\/2015 Z.z. o automatickej v\u00fdmene inform\u00e1ci\u00ed o finan\u010dn\u00fdch \u00fa\u010dtoch na \u00fa\u010dely spr\u00e1vy dan\u00ed (\u010falej len \u201e<strong>novela z\u00e1kona<\/strong>\u201c) do\u0161lo k&nbsp;roz\u0161\u00edreniu automatickej v\u00fdmeny inform\u00e1ci\u00ed o&nbsp;finan\u010dn\u00fdch \u00fa\u010dtoch aj na nov\u00e9 alternat\u00edvne sp\u00f4soby platby a investovania, ako s\u00fa kryptoakt\u00edva a elektronick\u00e9 peniaze.<\/p>\n\n\n\n<p>Novela z\u00e1kona je transpoz\u00edciou smernice Rady (E\u00da) 2023\/2226 zo 17. okt\u00f3bra 2023, ktorou sa men\u00ed smernica 2011\/16\/E\u00da o administrat\u00edvnej spolupr\u00e1ci v oblasti dan\u00ed, ozna\u010dovan\u00e1 aj ako smernica DAC8 (\u010falej len \u201e<strong>smernica DAC8<\/strong>\u201c) do pr\u00e1vneho poriadku Slovenskej republiky.<\/p>\n\n\n\n<p>Vzh\u013eadom na povahu kryptoakt\u00edv je zlo\u017eit\u00e9 sledova\u0165 zdanite\u013en\u00e9 udalosti v cezhrani\u010dn\u00fdch situ\u00e1ci\u00e1ch, \u010do vedie k v\u00fdpadku da\u0148ov\u00fdch pr\u00edjmov \u0161t\u00e1tov a&nbsp;k&nbsp;neopr\u00e1vnen\u00e9mu zv\u00fdhod\u0148ovaniu pou\u017e\u00edvate\u013eov kryptoakt\u00edv. Pod\u013ea predkladate\u013ea novely z\u00e1kona, Ministerstva financi\u00ed Slovenskej republiky, je v\u00fdmena inform\u00e1ci\u00ed (nielen) medzi \u010dlensk\u00fdmi krajinami OECD k\u013e\u00fa\u010dov\u00e1 pre boj s da\u0148ov\u00fdmi \u00fanikmi.<\/p>\n\n\n\n<p>V s\u00falade so smernicou DAC8 prin\u00e1\u0161a novela z\u00e1kona povinnos\u0165 pre poskytovate\u013eov slu\u017eieb kryptoakt\u00edv oznamova\u0165 finan\u010dnej spr\u00e1ve inform\u00e1cie o kryptoakt\u00edvach sl\u00fa\u017eiacich na platobn\u00e9 a investi\u010dn\u00e9 \u00fa\u010dely.<\/p>\n\n\n\n<p>Novela z\u00e1kona tie\u017e roz\u0161\u00edrila p\u00f4sobnos\u0165 automatickej v\u00fdmeny o finan\u010dn\u00fdch \u00fa\u010dtoch aj na elektronick\u00e9 peniaze a digit\u00e1lne meny centr\u00e1lnych b\u00e1nk. <\/p>\n\n\n\n<p>\u00da\u010dinnos\u0165 vy\u0161\u0161ie uveden\u00fdch zmien je stanoven\u00e1 na 1. janu\u00e1ra 2026.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Z\u00e1konom \u010d. 200\/2025 Z. z. ktor\u00fdm sa men\u00ed a dop\u013a\u0148a z\u00e1kon \u010d. 359\/2015 Z.z. o automatickej v\u00fdmene inform\u00e1ci\u00ed o finan\u010dn\u00fdch \u00fa\u010dtoch na \u00fa\u010dely spr\u00e1vy dan\u00ed (\u010falej len \u201enovela z\u00e1kona\u201c) do\u0161lo k&nbsp;roz\u0161\u00edreniu automatickej v\u00fdmeny inform\u00e1ci\u00ed o&nbsp;finan\u010dn\u00fdch \u00fa\u010dtoch aj na nov\u00e9 alternat\u00edvne sp\u00f4soby platby a investovania, ako s\u00fa kryptoakt\u00edva a elektronick\u00e9 peniaze. Novela z\u00e1kona je transpoz\u00edciou smernice&#8230;<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2],"tags":[],"class_list":["post-1907","post","type-post","status-publish","format-standard","hentry","category-novinky"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.marek.sk\/sk\/wp-json\/wp\/v2\/posts\/1907","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=1907"}],"version-history":[{"count":3,"href":"https:\/\/www.marek.sk\/sk\/wp-json\/wp\/v2\/posts\/1907\/revisions"}],"predecessor-version":[{"id":1926,"href":"https:\/\/www.marek.sk\/sk\/wp-json\/wp\/v2\/posts\/1907\/revisions\/1926"}],"wp:attachment":[{"href":"https:\/\/www.marek.sk\/sk\/wp-json\/wp\/v2\/media?parent=1907"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.marek.sk\/sk\/wp-json\/wp\/v2\/categories?post=1907"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.marek.sk\/sk\/wp-json\/wp\/v2\/tags?post=1907"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}