{"id":1981,"date":"2026-03-13T00:00:00","date_gmt":"2026-03-13T00:00:00","guid":{"rendered":"https:\/\/www.marek.sk\/?p=1981"},"modified":"2026-03-13T09:50:04","modified_gmt":"2026-03-13T09:50:04","slug":"marec-2026-prispevok-poskytovatela-audiovizualnej-medialnej-sluzby-na-poziadanie-od-roku-2027","status":"publish","type":"post","link":"https:\/\/www.marek.sk\/sk\/marec-2026-prispevok-poskytovatela-audiovizualnej-medialnej-sluzby-na-poziadanie-od-roku-2027\/","title":{"rendered":"Marec 2026 | Pr\u00edspevok poskytovate\u013ea audiovizu\u00e1lnej medi\u00e1lnej slu\u017eby na po\u017eiadanie od roku 2027"},"content":{"rendered":"\n<p>V r\u00e1mci medzirezortn\u00e9ho pripomienkov\u00e9ho konania sa rokuje o novele z\u00e1kona \u010d. 516\/2008 Z.z. o Audiovizu\u00e1lnom fonde v&nbsp;znen\u00ed neskor\u0161\u00edch pr\u00e1vnych predpisov (\u010falej len \u201e<strong>Z\u00e1kon<\/strong>\u201c) (\u010falej len \u201e<strong>Novela<\/strong>\u201c).<\/p>\n\n\n\n<p>Novela je v\u00fdsledkom dobrovo\u013enej transpoz\u00edcie \u010dl\u00e1nku 13 ods. 2 a&nbsp;3 smernice \u010d. 2010\/13\/E\u00da o audiovizu\u00e1lnych medi\u00e1lnych slu\u017eb\u00e1ch v&nbsp;konsolidovanom znen\u00ed. Jej cie\u013eom je vyv\u00e1\u017ei\u0165 znev\u00fdhodnenie dom\u00e1cich poskytovate\u013eov streamovac\u00edch slu\u017eieb oproti tak\u00fdmto zahrani\u010dn\u00fdm poskytovate\u013eom usaden\u00fdm v&nbsp;in\u00fdch \u010dlensk\u00fdch \u0161t\u00e1toch E\u00da, ktor\u00ed rovnako poskytuj\u00fa svoje slu\u017eby na \u00fazem\u00ed Slovenskej republiky, no doposia\u013e bez pr\u00edspevkovej z\u00e1\u0165a\u017ee.<\/p>\n\n\n\n<p>Novela tak roz\u0161iruje okruh subjektov, ktor\u00ed maj\u00fa povinnos\u0165 plati\u0165 pr\u00edspevok do Audiovizu\u00e1lneho fondu, aj na poskytovate\u013eov usaden\u00fdch v&nbsp;inom \u010dlenskom \u0161t\u00e1te E\u00da, ak svoju slu\u017ebu zameriavaj\u00fa na div\u00e1kov na \u00fazem\u00ed Slovenskej republiky.<\/p>\n\n\n\n<p>Pr\u00edspevok m\u00e1 by\u0165 dvojzlo\u017ekov\u00fd, a&nbsp; s\u00edce:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>0,5 % zo z\u00e1kladu tvoren\u00e9ho celkov\u00fdmi pr\u00edjmami za poskytovanie slu\u017eby na \u00fazem\u00ed Slovenskej republiky a za reklamn\u00fd oznam zobrazovan\u00fd div\u00e1kom na \u00fazem\u00ed Slovenskej republiky spojen\u00fd s poskytovan\u00edm slu\u017eby na \u00fazem\u00ed Slovenskej republiky (\u010falej len \u201e<strong>V\u00fdpo\u010dtov\u00fd z\u00e1klad<\/strong>\u201c), v\u00a0oboch pr\u00edpadoch za predch\u00e1dzaj\u00faci kalend\u00e1rny rok;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Pr\u00edspevok z nezrealizovanej priamej invest\u00edcie vo v\u00fd\u0161ke rozdielu medzi priamou invest\u00edciou, ktor\u00e1 mala by\u0165 v zmysle Z\u00e1kona za predch\u00e1dzaj\u00faci kalend\u00e1rny rok realizovan\u00e1 a priamou invest\u00edciou, ktor\u00e1 bola za predch\u00e1dzaj\u00faci kalend\u00e1rny rok skuto\u010dne realizovan\u00e1.<\/li>\n<\/ul>\n\n\n\n<p>V zmysle Novely by mali poskytovatelia audiovizu\u00e1lnej medi\u00e1lnej slu\u017eby na po\u017eiadanie v priebehu kalend\u00e1rneho roka realizova\u0165 priamu invest\u00edciu (napr. do v\u00fdvoja a&nbsp;v\u00fdroby slovensk\u00fdch&nbsp; audiovizu\u00e1lnych diel alebo do odborn\u00e9ho vzdel\u00e1vania v&nbsp;oblasti audiovizu\u00e1lnej kult\u00fary a&nbsp;filmov\u00e9ho umenia) vo v\u00fd\u0161ke 3 % z&nbsp;V\u00fdpo\u010dtov\u00e9ho z\u00e1kladu.<\/p>\n\n\n\n<p>Oslobodenie od zmienen\u00e9ho pr\u00edspevku sa navrhuje len pre poskytovate\u013eov audiovizu\u00e1lnej medi\u00e1lnej slu\u017eby na po\u017eiadanie &nbsp;s n\u00edzkym obratom alebo n\u00edzkou sledovanos\u0165ou, s&nbsp;potvrden\u00edm od Audiovizu\u00e1lneho fondu alebo rozhodnut\u00edm Rady pre medi\u00e1lne slu\u017eby.<\/p>\n\n\n\n<p>Pr\u00edspevok bude potrebn\u00e9 ka\u017edoro\u010dne odvies\u0165 Audiovizu\u00e1lnemu fondu bezhotovostne do 31. j\u00fala spolu s\u00a0n\u00e1le\u017eit\u00fdm vy\u00fa\u010dtovan\u00edm a\u00a0spr\u00e1vou aud\u00edtora (ak v\u00fd\u0161ka odveden\u00e9ho pr\u00edspevku presiahne hranicu 20.000 eur). <\/p>\n\n\n\n<p>\u00da\u010dinnos\u0165 Novely sa navrhuje k 1. janu\u00e1ru 2027.<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>V r\u00e1mci medzirezortn\u00e9ho pripomienkov\u00e9ho konania sa rokuje o novele z\u00e1kona \u010d. 516\/2008 Z.z. o Audiovizu\u00e1lnom fonde v&nbsp;znen\u00ed neskor\u0161\u00edch pr\u00e1vnych predpisov (\u010falej len \u201eZ\u00e1kon\u201c) (\u010falej len \u201eNovela\u201c). Novela je v\u00fdsledkom dobrovo\u013enej transpoz\u00edcie \u010dl\u00e1nku 13 ods. 2 a&nbsp;3 smernice \u010d. 2010\/13\/E\u00da o audiovizu\u00e1lnych medi\u00e1lnych slu\u017eb\u00e1ch v&nbsp;konsolidovanom znen\u00ed. Jej cie\u013eom je vyv\u00e1\u017ei\u0165 znev\u00fdhodnenie dom\u00e1cich poskytovate\u013eov streamovac\u00edch slu\u017eieb oproti&#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-1981","post","type-post","status-publish","format-standard","hentry","category-novinky"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.marek.sk\/sk\/wp-json\/wp\/v2\/posts\/1981","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=1981"}],"version-history":[{"count":1,"href":"https:\/\/www.marek.sk\/sk\/wp-json\/wp\/v2\/posts\/1981\/revisions"}],"predecessor-version":[{"id":1982,"href":"https:\/\/www.marek.sk\/sk\/wp-json\/wp\/v2\/posts\/1981\/revisions\/1982"}],"wp:attachment":[{"href":"https:\/\/www.marek.sk\/sk\/wp-json\/wp\/v2\/media?parent=1981"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.marek.sk\/sk\/wp-json\/wp\/v2\/categories?post=1981"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.marek.sk\/sk\/wp-json\/wp\/v2\/tags?post=1981"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}