{"id":503,"date":"2025-03-17T13:48:14","date_gmt":"2025-03-17T13:48:14","guid":{"rendered":"https:\/\/www.devens.sk\/?p=503"},"modified":"2026-02-23T18:25:21","modified_gmt":"2026-02-23T18:25:21","slug":"nova-slovenska-dan-z-financnych-transakcii","status":"publish","type":"post","link":"https:\/\/www.devens.sk\/sk\/nova-slovenska-dan-z-financnych-transakcii\/","title":{"rendered":"Nov\u00e1 slovensk\u00e1 da\u0148 z finan\u010dn\u00fdch transakci\u00ed"},"content":{"rendered":"

Ako jedna \u010das\u0165 konsolida\u010dn\u00e9ho bal\u00edka pripraven\u00e9ho vl\u00e1dou Slovenskej republiky <\/span>sa z<\/span>\u00e1konom \u010d. 279\/2024 Z. z. stanovila \u00faplne nov\u00e1 da\u0148 z\u00a0finan\u010dn\u00fdch transakci\u00ed, ktor\u00e1 by mala plati\u0165 od 01.04.2025. <\/span><\/p>\n

Zda\u0148ovac\u00edm obdob\u00edm pre odvedenie \u00fahrnu dan\u00ed z\u00a0jednotliv\u00fdch finan\u010dn\u00fdch transakci\u00ed by mal by\u0165 kalend\u00e1rny mesiac, t.j. prv\u00fdm zda\u0148ovac\u00edm obdob\u00edm by mal by\u0165 apr\u00edl 2025.<\/span><\/p>\n

Na koho by sa mala vz\u0165ahova\u0165 nov\u00e1 da\u0148 z finan\u010dn\u00fdch transakci\u00ed?<\/span><\/h2>\n

Da\u0148 z\u00a0finan\u010dn\u00fdch transakci\u00ed sa dotkne ve\u013ekej v\u00e4\u010d\u0161iny podnikate\u013esk\u00fdch subjektov. Da\u0148ovn\u00edkmi (t.j. t\u00fdmi, ktor\u00ed bud\u00fa nov\u00fa da\u0148 z\u00a0finan\u010dn\u00fdch transakci\u00ed plati\u0165) v\u00a0zmysle z\u00e1kona o\u00a0dani z\u00a0finan\u010dn\u00fdch transakci\u00ed by mali by\u0165:<\/span><\/p>\n

(a)<\/span> \u200bpr\u00e1vnick\u00e9 osoby<\/span><\/span> (<\/span>obchodn\u00e9 spolo\u010dnosti, ob\u010dianske zdru\u017eenia),<\/span><\/p>\n

(b) <\/span>\u200b<\/span>fyzick\u00e9 osoby<\/span> \u2013 podnikatelia<\/span> (pri\u010dom za podnikate\u013eov sa pova\u017euj\u00fa osoby zap\u00edsan\u00e9 v <\/span>o<\/span>bchodnom registri, osoby, ktor\u00e9 podnikaj\u00fa na z\u00e1klade \u017eivnostensk\u00e9ho opr\u00e1vnenia, osoby, ktor\u00e9 podnikaj\u00fa na z\u00e1klade in\u00e9ho ne\u017e \u017eivnostensk\u00e9ho opr\u00e1vnenia (napr. lek\u00e1ri, advok\u00e1ti, finan\u010dn\u00ed sprostredkovatelia) a\u00a0fyzick\u00e9 osoby, ktor\u00e9 vykon\u00e1vaj\u00fa po\u013enohospod\u00e1rsku v\u00fdrobu),<\/span><\/p>\n

(c) <\/span>\u200borganiza\u010dn\u00e9 zlo\u017eky zahrani\u010dnej osoby, ktor\u00e1 je klientom poskytovate\u013ea platobn\u00fdch slu\u017eieb vykon\u00e1vaj\u00faceho finan\u010dn\u00e9 transakcie<\/span>.<\/span><\/span><\/p>\n

Pre da\u0148ovn\u00edkov, ktor\u00ed s\u00fa fyzick\u00fdmi osobami a nemaj\u00fa zriaden\u00fd platobn\u00fd \u00fa\u010det, na ktorom vykon\u00e1vaj\u00fa finan\u010dn\u00e9 transakcie s\u00favisiace s ich podnikan\u00edm, sa navy\u0161e zav\u00e1dza aj nov\u00e1 povinnos\u0165 zriadi\u0165 si transak\u010dn\u00fd \u00fa\u010det do 31.03.2025.<\/span><\/p>\n

\"\"<\/p>\n

Na ak\u00e9 transakcie by sa mala vz\u0165ahova\u0165 nov\u00e1 da\u0148 z finan\u010dn\u00fdch transakci\u00ed?<\/span><\/h2>\n

Predmetom dane by mala by\u0165:<\/span><\/p>\n

(a) <\/span>\u200bfinan\u010dn\u00e1 transakcia<\/u><\/span>, pri ktorej doch\u00e1dza k odp\u00edsaniu sumy finan\u010dn\u00fdch prostriedkov z \u00fa\u010dtu da\u0148ovn\u00edka,<\/span><\/p>\n

(b)<\/span>\u200b pou\u017eitie platobnej karty vydanej k transak\u010dn\u00e9mu \u00fa\u010dtu<\/u><\/span>, na \u00fa\u010dely vykonania finan\u010dnej transakcie,<\/span><\/p>\n

(c)<\/span>\u200b pre\u00fa\u010dtovan\u00fd n\u00e1klad s\u00favisiaci s vykonan\u00edm finan\u010dnej transakcie<\/u><\/span>, ktor\u00e1 sa vz\u0165ahuje na \u010dinnos\u0165 da\u0148ovn\u00edka vykon\u00e1van\u00fa v tuzemsku.<\/span><\/p>\n

Z\u00e1kon o\u00a0dani z\u00a0finan\u010dn\u00fdch transakci\u00ed zav\u00e1dza aj viacer\u00e9 v\u00fdnimky. Tak\u00fdmi v\u00fdnimkami by mali by\u0165 napr\u00edklad transakcie, ktor\u00e9 s\u00fa vykon\u00e1van\u00e9 v s\u00favislosti s platen\u00edm dan\u00ed, odvodov a pr\u00edspevkov, ktor\u00e9 s\u00fa pr\u00edjmom \u0161t\u00e1tneho rozpo\u010dtu, odvodov do Soci\u00e1lnej pois\u0165ovne a odvodov na zdravotn\u00e9 poistenie.<\/span><\/p>\n

\u010eal\u0161ou v\u00fdnimkou by mali by\u0165 napr\u00edklad aj platobn\u00e9 oper\u00e1cie na \u00fa\u010dte obchodn\u00edka s cenn\u00fdmi papiermi, ktor\u00e9 realizuje obchodn\u00edk so z\u00e1merom n\u00e1kupu cenn\u00fdch papierov v\u00a0mene svojho klienta, nie v\u0161ak platobn\u00e9 oper\u00e1cie s\u00favisiace s n\u00e1kupom cenn\u00fdch papierov vo vlastnom mene obchodn\u00edka s cenn\u00fdmi papiermi.<\/span><\/p>\n

Predmetom dane by nemali by\u0165 ani platby vykonan\u00e9 v r\u00e1mci po\u0161tov\u00e9ho platobn\u00e9ho styku poskytovan\u00e9ho Slovenskou po\u0161tou alebo platby vykonan\u00e9 medzi \u00fa\u010dtami da\u0148ovn\u00edka veden\u00fdmi u toho ist\u00e9ho poskytovate\u013ea (t.j. ak m\u00e1 da\u0148ovn\u00edk viac \u00fa\u010dtov v jednej banke, da\u0148 by sa na transakcie medzi nimi nemala vz\u0165ahova\u0165).<\/span><\/p>\n

Sadzba dane z finan\u010dn\u00fdch transakci\u00ed<\/span><\/h2>\n

Sadzba dane pri bezhotovostn\u00fdch transakci\u00e1ch (prevodoch z \u00fa\u010dtu) bude <\/u><\/span>0,4 % zo sumy finan\u010dnej transakcie<\/u><\/span>, s obmedzen\u00edm maxim\u00e1lne do v\u00fd\u0161ky 40,-EUR z\u00a0ka\u017edej transakcie.<\/span><\/p>\n

Sadzba dane pri v\u00fdberoch hotovosti bude <\/u><\/span>0,8 % zo sumy finan\u010dnej transakcie<\/u><\/span>, pri\u010dom v\u00a0tomto pr\u00edpade maxim\u00e1lny limit dane nie je ur\u010den\u00fd. Da\u0148 sa bude uplat\u0148ova\u0165 na v\u00fdbery hotovosti v\u00a0pobo\u010dke banky aj na v\u00fdbery hotovosti z\u00a0bankomatu.<\/span><\/p>\n

Pri platobn\u00fdch kart\u00e1ch sa uhr\u00e1dza da\u0148 vo v\u00fd\u0161ke <\/span>2,-EUR ro\u010dne za ka\u017ed\u00fa jednotlivo vydan\u00fa kartu<\/u><\/span>, ktor\u00e1 bola pou\u017eit\u00e1 aspo\u0148 raz v\u00a0roku<\/span>, bez oh\u013eadu na po\u010det vykonan\u00fdch transakci\u00ed kartou (okrem v\u00fdberov). Da\u0148 sa bude uplat\u0148ova\u0165 na debetn\u00e9 aj kreditn\u00e9 karty.<\/span><\/p>\n

Pri bezhotovostn\u00fdch transakci\u00e1ch bude da\u0148 z\u00fa\u010dtovan\u00e1 z\u00a0\u00fa\u010dtu odosielate\u013ea platby (pr\u00edkazcu) a\u00a0pri v\u00fdberoch hotovosti bude da\u0148 z\u00fa\u010dtovan\u00e1 z \u00fa\u010dtu, z ktor\u00e9ho je vyberan\u00e1 hotovos\u0165.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Ako jedna \u010das\u0165 konsolida\u010dn\u00e9ho bal\u00edka pripraven\u00e9ho vl\u00e1dou Slovenskej republiky sa z\u00e1konom \u010d. 279\/2024 Z. z. stanovila \u00faplne nov\u00e1 da\u0148 z\u00a0finan\u010dn\u00fdch transakci\u00ed, ktor\u00e1 by mala plati\u0165 od 01.04.2025. Zda\u0148ovac\u00edm obdob\u00edm pre odvedenie \u00fahrnu dan\u00ed z\u00a0jednotliv\u00fdch finan\u010dn\u00fdch transakci\u00ed by mal by\u0165 kalend\u00e1rny mesiac, t.j. prv\u00fdm zda\u0148ovac\u00edm obdob\u00edm by mal by\u0165 apr\u00edl 2025. Na koho by sa mala […]<\/p>\n","protected":false},"author":1,"featured_media":504,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[5],"tags":[],"class_list":["post-503","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-financie"],"acf":[],"yoast_head":"\nNov\u00e1 slovensk\u00e1 da\u0148 z finan\u010dn\u00fdch transakci\u00ed - DEVENS<\/title>\n<meta name=\"description\" content=\"Od apr\u00edla 2025 vst\u00fapi do platnosti nov\u00e1 da\u0148 z finan\u010dn\u00fdch transakci\u00ed na Slovensku. 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