{"id":1538,"date":"2024-10-18T12:21:59","date_gmt":"2024-10-18T10:21:59","guid":{"rendered":"https:\/\/www.acconti.sk\/?p=1538"},"modified":"2025-01-22T12:44:37","modified_gmt":"2025-01-22T11:44:37","slug":"sadzby-dph-v-roku-2024","status":"publish","type":"post","link":"https:\/\/www.acconti.sk\/en\/sadzby-dph-v-roku-2024\/","title":{"rendered":"Sadzby DPH v roku 2024"},"content":{"rendered":"<p class=\"perex\">Na Slovensku je platn\u00e1 z\u00e1kladn\u00e1 sadzba DPH vo v\u00fd\u0161ke 20 %. Na vybran\u00e9 tovary a slu\u017eby sa uplat\u0148uj\u00fa dve zn\u00ed\u017een\u00e9 sadzby, a to 10 % a 5 %. Kedy ktor\u00fa sadzbu pou\u017ei\u0165 a \u010do sa men\u00ed od roku 2024?<\/p>\n<p>Sadzby dane z pridanej hodnoty (DPH) upravuje \u00a7 27 z\u00e1kona \u010d. 222\/2004 Z. z. o dani z pridanej hodnoty v znen\u00ed neskor\u0161\u00edch predpisov (\u010falej len \u201ez\u00e1kon o DPH\u201c). Zmenami prech\u00e1dza pomerne \u010dasto, resp. zmenami prech\u00e1dzaj\u00fa pomerne \u010dasto pr\u00edslu\u0161n\u00e9 pr\u00edlohy z\u00e1kona o DPH, ktor\u00e9 vymedzuj\u00fa, na ktor\u00e9 tovary a slu\u017eby sa pou\u017eije zn\u00ed\u017een\u00e1 sadzba DPH. Aj v roku 2024 prib\u00fada jedna tak\u00e1to zmena.<\/p>\n<h2>Z\u00e1kladn\u00e1 a zn\u00ed\u017een\u00e9 sadzby DPH v SR v roku 2024<\/h2>\n<p><strong>Z\u00e1kladn\u00e1 sadzba DPH na tovary a slu\u017eby v Slovenskej republike je 20 %<\/strong>. N\u00e1sledne z\u00e1kon o DPH vymen\u00fava tie tovary a slu\u017eby, na ktor\u00e9 sa pou\u017eij\u00fa\u00a0<strong>zn\u00ed\u017een\u00e9 sadzby DPH<\/strong>:<\/p>\n<ul>\n<li>zn\u00ed\u017een\u00e1 sadzba vo v\u00fd\u0161ke\u00a0<strong>10 %\u00a0<\/strong>zo z\u00e1kladu dane,<\/li>\n<li>zn\u00ed\u017een\u00e1 sadzba vo v\u00fd\u0161ke\u00a0<strong>5 %\u00a0<\/strong>zo z\u00e1kladu dane.<\/li>\n<\/ul>\n<div class=\"addon-right addon-half d-print-none related-in-article border-dane\">\n<div class=\"intro\">Pre\u010d\u00edtajte si tie\u017e<a class=\"img\" href=\"https:\/\/www.podnikajte.sk\/dan-z-pridanej-hodnoty\/sadzby-dph-2025\">\u00a0<\/a><a class=\"title text-dane\" href=\"https:\/\/www.podnikajte.sk\/dan-z-pridanej-hodnoty\/sadzby-dph-2025\">Sadzby DPH od roku 2025<\/a><\/div>\n<\/div>\n<p><strong>Z\u00e1kladom dane pri dodan\u00ed tovaru alebo slu\u017eby je v\u0161etko, \u010do tvor\u00ed protihodnotu, ktor\u00fa dod\u00e1vate\u013e prijal alebo m\u00e1 prija\u0165 od pr\u00edjemcu plnenia\u00a0<\/strong>alebo inej osoby za dodanie tovaru alebo slu\u017eby, zn\u00ed\u017een\u00fa o da\u0148. Do z\u00e1kladu dane sa zah\u0155\u0148a aj dot\u00e1cia alebo pr\u00edspevok, ktor\u00fd dod\u00e1vate\u013e prijal alebo m\u00e1 prija\u0165 k cene tovaru alebo slu\u017eby, in\u00e9 dane, cl\u00e1, poplatky vz\u0165ahuj\u00face sa na tovar alebo slu\u017ebu, s\u00favisiace n\u00e1klady (v\u00fddavky), ako napr\u00edklad prov\u00edzia, n\u00e1klady na balenie, n\u00e1klady na prepravu a n\u00e1klady poistenia po\u017eadovan\u00e9 dod\u00e1vate\u013eom od kupuj\u00faceho alebo z\u00e1kazn\u00edka.<\/p>\n<p>Ak platite\u013e DPH pred\u00e1va tovar alebo slu\u017ebu, ktor\u00e9 patria medzi vybran\u00e9 druhy so zn\u00ed\u017eenou sadzbou DPH, je\u00a0<strong>povinn\u00fd uplatni\u0165 t\u00fato zn\u00ed\u017een\u00fa sadzbu DPH a nem\u00f4\u017ee sa rozhodn\u00fa\u0165 pou\u017ei\u0165 z\u00e1kladn\u00fa sadzbu dane<\/strong>.<\/p>\n<p><strong>Pri zmene sadzby DPH sa pou\u017eije pri ka\u017edom vzniku da\u0148ovej povinnosti sadzba dane platn\u00e1 v de\u0148 vzniku da\u0148ovej povinnosti.\u00a0<\/strong>Toto ustanovenie je d\u00f4le\u017eit\u00e9 napr\u00edklad aj tento rok, kedy od 1.1.2024 doch\u00e1dza k zmene uplat\u0148ovanej sadzby dane pri pod\u00e1van\u00ed alkoholu.<\/p>\n<h2>Zn\u00ed\u017een\u00e1 sadzba DPH 10 % v roku 2024 na vybran\u00e9 tovary a slu\u017eby<\/h2>\n<p>Zn\u00ed\u017een\u00e1 sadzba dane 10 % zo z\u00e1kladu dane sa uplat\u0148uje na:<\/p>\n<ul>\n<li><strong>tovary uveden\u00e9 v pr\u00edlohe \u010d. 7 z\u00e1kona o DPH a slu\u017eby uveden\u00e9 v pr\u00edlohe \u010d. 7a z\u00e1kona o DPH<\/strong>\u00a0okrem dov\u00e1\u017ean\u00e9ho tovaru, pri ktorom sa da\u0148 prizn\u00e1va a plat\u00ed v s\u00falade s osobitnou \u00fapravou (pod\u013ea \u00a7 68cb z\u00e1kona o dani z pr\u00edjmov) \u2013 t\u00fdmto tovarom a slu\u017eb\u00e1m sa venujeme v \u010dl\u00e1nku \u010falej;<\/li>\n<li><strong>tovary a slu\u017eby, ktor\u00e9 v r\u00e1mci aktiv\u00edt soci\u00e1lnej ekonomiky registrovan\u00fd soci\u00e1lny podnik, ktor\u00fd 100 % svojho zisku po zdanen\u00ed pou\u017e\u00edva na dosiahnutie svojho hlavn\u00e9ho cie\u013ea, dod\u00e1va opr\u00e1vnen\u00e9mu z\u00e1kazn\u00edkovi,<\/strong>\u00a0ak t\u00fdm nedoch\u00e1dza k naru\u0161eniu hospod\u00e1rskej s\u00fa\u0165a\u017ee nezlu\u010dite\u013en\u00e9mu s vn\u00fatorn\u00fdm trhom, pri\u010dom opr\u00e1vnen\u00fdm z\u00e1kazn\u00edkom je osoba in\u00e1 ako zdanite\u013en\u00e1 osoba, ak je fyzickou osobou, subjektom soci\u00e1lnej ekonomiky alebo subjektom verejnej spr\u00e1vy.<\/li>\n<\/ul>\n<h2>Tovary, na ktor\u00e9 sa uplat\u0148uje zn\u00ed\u017een\u00e1 10 % sadzba DPH v roku 2024<\/h2>\n<p><strong>Sadzba dane vo v\u00fd\u0161ke 10 % sa uplat\u0148uje na tovary, ktor\u00e9 s\u00fa uveden\u00e9 v pr\u00edlohe \u010d. 7 z\u00e1kona o DPH.\u00a0<\/strong>Na \u00fa\u010dely spr\u00e1vneho zatriedenia tovaru do \u010d\u00edseln\u00e9ho k\u00f3du pod\u013ea pr\u00edlohy \u010d. 7 sa pou\u017eije z\u00e1v\u00e4zn\u00e1 inform\u00e1cia o nomenklat\u00farnom zatrieden\u00ed tovaru vydan\u00e1 coln\u00fdm org\u00e1nom (Spolo\u010dn\u00fd coln\u00fd sadzobn\u00edk).<\/p>\n<p>Patria sem predov\u0161etk\u00fdm\u00a0<strong>vybran\u00e9 druhy potrav\u00edn, vybran\u00e9 lieky a zdravotn\u00edcke potreby, knihy, noviny a \u010dasopisy (za ur\u010dit\u00fdch podmienok<\/strong>).<\/p>\n<div class=\"addon-right addon-half d-print-none related-in-article border-dane\">\n<div class=\"intro\">Pre\u010d\u00edtajte si tie\u017e <a class=\"title text-dane\" href=\"https:\/\/www.podnikajte.sk\/dan-z-pridanej-hodnoty\/novela-zakona-o-dph-od-1-1-2025\">Novela z\u00e1kona o DPH od 1. 1. 2025 a nesk\u00f4r: d\u00f4le\u017eit\u00e9 zmeny<\/a><\/div>\n<\/div>\n<p>Ke\u010f\u017ee v\u00fdber tovarov so zn\u00ed\u017eenou sadzbou DPH je spravidla \u201epolitick\u00fd marketing\u201c a schva\u013euje sa obvykle nar\u00fdchlo napr\u00edklad pred vo\u013ebami, s jednozna\u010dn\u00fdm zatrieden\u00edm konkr\u00e9tneho produktu do pr\u00edslu\u0161nej sadzby DPH m\u00f4\u017ee by\u0165 probl\u00e9m a je potrebn\u00e9 mu venova\u0165 n\u00e1le\u017eit\u00fa pozornos\u0165. Napr\u00edklad, pri v\u00fdbere potrav\u00edn, ktor\u00e9 boli prezentovan\u00e9 ako \u201ezdrav\u00e9\u201c a ktor\u00e9 boli vybran\u00e9 medzi tovary s 10 % sadzbou DPH, sa niektor\u00e9 potraviny nedostali, pr\u00edpadne s ur\u010dit\u00fdmi obmedzeniami.<\/p>\n<p>V zn\u00ed\u017eenej sadzbe DPH tak nen\u00e1jdete zeleninu s k\u00f3dom 0706, do ktorej spad\u00e1 napr. mrkva, cvikla, zeler bu\u013evov\u00fd, re\u010fkev a podobn\u00e9 jedl\u00e9 korene. Naproti tomu, zeler stopkov\u00fd je zaraden\u00fd v inej kateg\u00f3rii, preto sa pred\u00e1va s 10 % DPH. S niektor\u00fdm zatrieden\u00edm maj\u00fa dodnes probl\u00e9m aj samotn\u00ed predajcovia. Prakticky sme si vysk\u00fa\u0161ali, \u017ee napr\u00edklad pri n\u00e1kupe petr\u017elenu niektor\u00e9 re\u0165azce \u00fa\u010dtovali 10 % DPH, in\u00e9 20 %. S\u00favis\u00ed to v\u0161ak aj s nejednozna\u010dnos\u0165ou coln\u00e9ho sadzobn\u00edka, ktor\u00fd v pozn\u00e1mke uv\u00e1dza, \u017ee term\u00edn \u201ezelenina\u201c v polo\u017ek\u00e1ch 0709 a\u017e 0712 zah\u0155\u0148a okrem in\u00fdch aj petr\u017elen. N\u00e1sledne v\u0161ak priamo petr\u017elen uveden\u00fd v t\u00fdchto polo\u017ek\u00e1ch nie je, preto by mal by\u0165 pravdepodobne zaraden\u00fd pod &#8222;ostatn\u00fa zeleninu&#8220; (k\u00f3d 0709, ktor\u00e1 m\u00e1 zn\u00ed\u017een\u00fa sadzbu DPH). Av\u0161ak \u201epodobn\u00e9 jedl\u00e9 korene\u201c s\u00fa zaraden\u00e9 v polo\u017eke 0706, ktor\u00e1 zn\u00ed\u017eenej sadzba DPH nepodlieha.<\/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>Na Slovensku je platn\u00e1 z\u00e1kladn\u00e1 sadzba DPH vo v\u00fd\u0161ke 20 %.<\/p>","protected":false},"author":2,"featured_media":879,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1538","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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