{"id":1687,"date":"2025-01-22T12:02:42","date_gmt":"2025-01-22T11:02:42","guid":{"rendered":"https:\/\/www.acconti.sk\/?p=1687"},"modified":"2025-01-22T12:38:38","modified_gmt":"2025-01-22T11:38:38","slug":"nove-predpisy-pre-rok-2025","status":"publish","type":"post","link":"https:\/\/www.acconti.sk\/cs\/nove-predpisy-pre-rok-2025\/","title":{"rendered":"Nov\u00e9 predpisy pre rok 2025"},"content":{"rendered":"<p><span style=\"color: #808080;\"><strong>Da\u0148 z\u00a0finan\u010dn\u00fdch transakci\u00ed od 1.4.2025<\/strong><\/span><\/p>\n<p>S \u00fa\u010dinnos\u0165ou od 1. janu\u00e1ra 2025 sa zaviedla nov\u00e1 da\u0148 \u2013 da\u0148 z finan\u010dn\u00fdch transakci\u00ed. Da\u0148ovn\u00edkmi bud\u00fa pr\u00e1vnick\u00e9 osoby okrem \u010dasti mimovl\u00e1dneho sektora, organiza\u010dn\u00e9 zlo\u017eky zahrani\u010dn\u00fdch os\u00f4b a\u00a0fyzick\u00e9 osoby \u2013 podnikatelia.<\/p>\n<p>Dani z finan\u010dn\u00fdch transakci\u00ed bud\u00fa podlieha\u0165:<\/p>\n<ul>\n<li>finan\u010dn\u00e9 transakcie, pri ktor\u00fdch doch\u00e1dza k odp\u00edsaniu sumy finan\u010dn\u00fdch prostriedkov z \u00fa\u010dtu da\u0148ovn\u00edka, vo v\u00fd\u0161ke 0,4 % zo sumy finan\u010dnej transakcie, pri\u010dom maxim\u00e1lna v\u00fd\u0161ka dane je stanoven\u00e1 na 40 EUR za transakciu,<\/li>\n<li>pou\u017eitie platobnej karty vydanej k transak\u010dn\u00e9mu \u00fa\u010dtu, da\u0148 vo v\u00fd\u0161ke 2 EUR ro\u010dne bez oh\u013eadu na to, ko\u013ekokr\u00e1t bola platobn\u00e1 karta po\u010das roka pou\u017eit\u00e1,<\/li>\n<li>v\u00fdber hotovosti z transak\u010dn\u00e9ho \u00fa\u010dtu (z bankomatu aj na pobo\u010dke) vo v\u00fd\u0161ke 0,8 % zo sumy v\u00fdberu bez stanovenia maxim\u00e1lnej v\u00fd\u0161ky dane za transakciu,<\/li>\n<li>pre\u00fa\u010dtovanie n\u00e1kladov s\u00favisiacich s vykonan\u00edm finan\u010dnej transakcie, ktor\u00e1 sa vz\u0165ahuje na \u010dinnos\u0165 da\u0148ovn\u00edka v\u00a0tuzemsku, vo v\u00fd\u0161ke 0,4 % zo sumy pre\u00fa\u010dtovan\u00fdch n\u00e1kladov, pri\u010dom maxim\u00e1lna v\u00fd\u0161ka dane nie je stanoven\u00e1 &#8211;\u00a0 s\u00fa\u010dasnosti prebieha pripomienkovanie a\u00a0je mo\u017en\u00e9 \u017ee d\u00f4jde k\u00a0zmene pri ur\u010den\u00ed maxim\u00e1lnej v\u00fd\u0161ky.<\/li>\n<\/ul>\n<p>Transak\u010dn\u00e1 da\u0148 za neplat\u00ed z :<\/p>\n<ul>\n<li>platobn\u00fdch oper\u00e1ci\u00ed s\u00favisiacich s platen\u00edm dan\u00ed a odvodov,<\/li>\n<li>platobn\u00fdch oper\u00e1ci\u00ed vykonan\u00fdch medzi \u00fa\u010dtami da\u0148ovn\u00edka u toho ist\u00e9ho poskytovate\u013ea,<\/li>\n<li>platobn\u00fdch oper\u00e1ci\u00ed u jedn\u00e9ho poskytovate\u013ea s\u00favisiacich s kompenz\u00e1ciou zostatkov \u00fa\u010dtov da\u0148ovn\u00edkov, ktor\u00ed s\u00fa \u010dlenmi konsolidovan\u00e9ho celku.<\/li>\n<\/ul>\n<p>V\u00a0pr\u00edpade bankov\u00e9ho \u00fa\u010dtu veden\u00e9ho na Slovensku, banka automaticky strhne transak\u010dn\u00fa da\u0148 z\u00a0V\u00e1\u0161ho BU a\u00a0odvedie za V\u00e1s.<\/p>\n<p>V\u00a0pr\u00edpade bankov\u00e9ho \u00fa\u010dtu veden\u00e9ho v\u00a0zahrani\u010d\u00ed je da\u0148ovn\u00edk povinn\u00fd transak\u010dn\u00fa da\u0148 s\u00e1m vypo\u010d\u00edta\u0165 a\u00a0poda\u0165 v\u00fdkaz o\u00a0transakci\u00e1ch a\u00a0odvies\u0165 da\u0148 v\u017edy za kalend\u00e1rny mesiac.<\/p>\n<p>Da\u0148 z finan\u010dn\u00fdch transakci\u00ed sa bude plati\u0165 mesa\u010dne a bude da\u0148ov\u00fdm v\u00fddavkom da\u0148ovn\u00edka.<\/p>\n<p>\ud83d\udcde <strong>Potrebujete viac inform\u00e1ci\u00ed?<\/strong> Nev\u00e1hajte n\u00e1s kontaktova\u0165 \u2013 sme tu pre v\u00e1s!<\/p>\n<p>\ud83d\udce7 <strong>M\u00e1te ot\u00e1zky?<\/strong> Nap\u00ed\u0161te n\u00e1m a radi v\u00e1m poskytneme odpovede.<\/p>\n<p>\ud83d\udca1 <strong>Chcete sa poradi\u0165?<\/strong> Spojte sa s nami a n\u00e1jdeme pre v\u00e1s najlep\u0161ie rie\u0161enie.<\/p>\n<div style=\"margin-top: 20px; margin-bottom: 0px;\" class=\"sharethis-inline-share-buttons\" ><\/div>","protected":false},"excerpt":{"rendered":"<p>Predpisy pre rok 2025<\/p>","protected":false},"author":2,"featured_media":1508,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1687","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dph"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.5 - 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