{"id":1947,"date":"2025-11-05T00:00:00","date_gmt":"2025-11-05T00:00:00","guid":{"rendered":"https:\/\/www.marek.sk\/?p=1947"},"modified":"2025-11-06T15:42:30","modified_gmt":"2025-11-06T15:42:30","slug":"november-2025-opatrenia-tretieho-konsolidacneho-balicka-v-danovej-oblasti","status":"publish","type":"post","link":"https:\/\/www.marek.sk\/sk\/november-2025-opatrenia-tretieho-konsolidacneho-balicka-v-danovej-oblasti\/","title":{"rendered":"November 2025 | Opatrenia tretieho konsolida\u010dn\u00e9ho bal\u00ed\u010dka v da\u0148ovej oblasti"},"content":{"rendered":"\n<p>Z\u00e1konom \u010d. 261\/2025 Z. z. ktor\u00fdm sa menia a dop\u013a\u0148aj\u00fa niektor\u00e9 z\u00e1kony v s\u00favislosti s konsolid\u00e1ciou verejn\u00fdch financi\u00ed N\u00e1rodn\u00e1 rada Slovenskej republiky okrem opatren\u00ed v pracovnopr\u00e1vnej oblasti, ktor\u00e9 sme V\u00e1m pribl\u00ed\u017eili v\u00a0r\u00e1mci okt\u00f3brov\u00fdch noviniek, schv\u00e1lila aj viacero opatren\u00ed v\u00a0da\u0148ovej oblasti s cie\u013eom zn\u00ed\u017ei\u0165 deficit verejn\u00fdch financi\u00ed. <\/p>\n\n\n\n<p>V\u00a0da\u0148ovej oblasti ide predov\u0161etk\u00fdm o\u00a0zmenu z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmov, z\u00e1kona o\u00a0dani z\u00a0pridanej hodnoty, z\u00e1kona o ochrane a vyu\u017eit\u00ed nerastn\u00e9ho bohatstva (bansk\u00fd z\u00e1kon), z\u00e1kona o hazardn\u00fdch hr\u00e1ch, z\u00e1kona o osobitnom odvode z podnikania v regulovan\u00fdch odvetviach.<\/p>\n\n\n\n<p>V r\u00e1mci navrhovan\u00fdch \u00fasporn\u00fdch opatren\u00ed doch\u00e1dza najm\u00e4 k&nbsp;nasledovn\u00fdm zmen\u00e1m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>zavedenie nov\u00e9ho p\u00e1sma da\u0148ovej licencie pre pr\u00e1vnick\u00e9 osoby so zdanite\u013en\u00fdmi pr\u00edjmami nad 5 mili\u00f3nov eur vo v\u00fd\u0161ke 11.520 eur, pri\u010dom doposia\u013e sa na tieto subjekty vz\u0165ahovala minim\u00e1lna da\u0148 vo v\u00fd\u0161ke 3.840 eur;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>zavedenie novej \u00fahrady z\u00a0novo vydobyt\u00fdch prim\u00e1rnych surov\u00edn (\u0161trkopiesok, piesok, stavebn\u00fd kame\u0148) v\u00a0sadzbe 1,35 eura za tonu;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>zavedenie 54% dane z v\u00fdnosov (pr\u00edjmov) banky, resp. pobo\u010dky zahrani\u010dnej banky<br>z poplatkov za vykonanie platobnej oper\u00e1cie prostredn\u00edctvom platobnej karty v prospech hr\u00e1\u010dskeho \u00fa\u010dtu;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00faprava existuj\u00faceho progres\u00edvneho zdanenia pr\u00edjmov fyzick\u00fdch os\u00f4b vr\u00e1tane zavedenia nov\u00fdch zda\u0148ovac\u00edch p\u00e1siem so sadzbou 30% a\u00a035%;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>zv\u00fd\u0161enie zdanenia hazardn\u00fdch hier;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>zv\u00fd\u0161enie sadzby dane z ne\u017eivotn\u00e9ho poistenia a\u00a0odvodu z povinn\u00e9ho zmluvn\u00e9ho poistenia zodpovednosti za \u0161kodu sp\u00f4soben\u00fa prev\u00e1dzkou motorov\u00e9ho vozidla z\u00a08% na 10%;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>zv\u00fd\u0161enie sadzby DPH na vybran\u00e9 potraviny so zv\u00fd\u0161en\u00fdm obsahom cukru a\u00a0soli z\u00a019% na 23% (pozn. nie na cukor a\u00a0so\u013e ako suroviny samotn\u00e9 a\u00a0in\u00e9 v\u00fdnimky);<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>mo\u017enos\u0165 odpo\u010dtu 100% DPH pri vyu\u017e\u00edvan\u00ed slu\u017eobn\u00e9ho motorov\u00e9ho vozidla vo vlastn\u00edctve podnikate\u013esk\u00e9ho subjektu v\u00fdlu\u010dne na podnikanie za s\u00fa\u010dasn\u00e9ho vedenia podrobn\u00fdch z\u00e1znamov zost\u00e1va zachovan\u00e1, av\u0161ak ak je vozidlo vyu\u017e\u00edvan\u00e9 aj na in\u00e9 ako podnikate\u013esk\u00e9 \u00fa\u010dely, odpo\u010det DPH je limitovan\u00fd na 50%; obmedzenie odpo\u010dtu DPH sa t\u00fdka aj tovarov a\u00a0slu\u017eieb s\u00favisiacich s prev\u00e1dzkou a\u00a0\u00fadr\u017ebou motorov\u00e9ho vozidla (servis, pneumatiky, pohonn\u00e9 l\u00e1tky, at\u010f.).<\/li>\n<\/ul>\n\n\n\n<p>\u00da\u010dinnos\u0165 v\u00e4\u010d\u0161iny zmienen\u00fdch opatren\u00ed sa navrhuje od 1. janu\u00e1ra 2026.<\/p>\n\n\n\n<p>Pre \u00faplnos\u0165, nariaden\u00edm vl\u00e1dy Slovenskej republiky \u010d. 243\/2025 Z. z. o z\u00e1niku da\u0148ov\u00e9ho nedoplatku zodpovedaj\u00faceho nezaplatenej sankcii prisl\u00fachaj\u00facej k zaplatenej dani a o upusten\u00ed od ulo\u017eenia pokuty a od vyrubenia \u00faroku z&nbsp;ome\u0161kania sa s&nbsp;\u00fa\u010dinnos\u0165ou od 1. okt\u00f3bra 2025 zaviedol gener\u00e1lny da\u0148ov\u00fd pardon. Zmienen\u00e1 da\u0148ov\u00e1 amnestia je cielen\u00e1 na da\u0148ovn\u00edkov, ktor\u00ed da\u0148 (\u010di u\u017e z&nbsp;pr\u00edjmov, DPH, spotrebn\u00fa da\u0148, da\u0148 z&nbsp;motorov\u00fdch vozidiel, da\u0148 z&nbsp;poistenia evidovan\u00fa ku 30.09.2025) doplatia alebo dodato\u010dne priznaj\u00fa v&nbsp;da\u0148ovom priznan\u00ed v&nbsp;term\u00edne od 1. janu\u00e1ra 2026 do 30. j\u00fana 2026. D\u00f4sledkom bude odpustenie pok\u00fat a\/alebo sank\u010dn\u00fdch \u00farokov za nezaplaten\u00e9 a\/alebo nepriznan\u00e9 dane vo\u010di da\u0148ov\u00fdm a coln\u00fdm \u00faradom.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Z\u00e1konom \u010d. 261\/2025 Z. z. ktor\u00fdm sa menia a dop\u013a\u0148aj\u00fa niektor\u00e9 z\u00e1kony v s\u00favislosti s konsolid\u00e1ciou verejn\u00fdch financi\u00ed N\u00e1rodn\u00e1 rada Slovenskej republiky okrem opatren\u00ed v pracovnopr\u00e1vnej oblasti, ktor\u00e9 sme V\u00e1m pribl\u00ed\u017eili v\u00a0r\u00e1mci okt\u00f3brov\u00fdch noviniek, schv\u00e1lila aj viacero opatren\u00ed v\u00a0da\u0148ovej oblasti s cie\u013eom zn\u00ed\u017ei\u0165 deficit verejn\u00fdch financi\u00ed. V\u00a0da\u0148ovej oblasti ide predov\u0161etk\u00fdm o\u00a0zmenu z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmov, z\u00e1kona&#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-1947","post","type-post","status-publish","format-standard","hentry","category-novinky"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.marek.sk\/sk\/wp-json\/wp\/v2\/posts\/1947","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=1947"}],"version-history":[{"count":1,"href":"https:\/\/www.marek.sk\/sk\/wp-json\/wp\/v2\/posts\/1947\/revisions"}],"predecessor-version":[{"id":1948,"href":"https:\/\/www.marek.sk\/sk\/wp-json\/wp\/v2\/posts\/1947\/revisions\/1948"}],"wp:attachment":[{"href":"https:\/\/www.marek.sk\/sk\/wp-json\/wp\/v2\/media?parent=1947"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.marek.sk\/sk\/wp-json\/wp\/v2\/categories?post=1947"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.marek.sk\/sk\/wp-json\/wp\/v2\/tags?post=1947"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}