{"id":1298,"date":"2025-06-09T11:23:14","date_gmt":"2025-06-09T09:23:14","guid":{"rendered":"https:\/\/www.dobry-uctovnik.sk\/?p=1298"},"modified":"2025-06-10T14:53:38","modified_gmt":"2025-06-10T12:53:38","slug":"auto-na-firmu-v-roku-2025-vsetko-co-potrebujete-vediet","status":"publish","type":"post","link":"https:\/\/www.dobry-uctovnik.sk\/en\/auto-na-firmu-v-roku-2025-vsetko-co-potrebujete-vediet\/","title":{"rendered":"Company car in 2025: Everything you need to know"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1298\" class=\"elementor elementor-1298\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-234718d8 e-flex e-con-boxed e-con e-parent\" data-id=\"234718d8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-2d66299b e-flex e-con-boxed e-con e-child\" data-id=\"2d66299b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7fb50b9 elementor-widget elementor-widget-jkit_post_terms\" data-id=\"7fb50b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_terms.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-terms jeg_module___6aca4f5088620\" ><span class=\"post-terms\"><span class=\"term-list \">\u00da\u010dtovn\u00edctvo a dane<\/span><\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a7f431c elementor-widget__width-inherit elementor-widget elementor-widget-jkit_post_title\" data-id=\"1a7f431c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-title jeg_module__1_6aca4f5089b2b\" ><h2 class=\"post-title style-color \">Auto na firmu v\u00a0roku\u00a02025: V\u0161etko, \u010do potrebujete vedie\u0165<\/h2><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4e087a0b e-flex e-con-boxed e-con e-parent\" data-id=\"4e087a0b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-75c9b4c2 e-flex e-con-boxed e-con e-child\" data-id=\"75c9b4c2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-a8025f7 e-flex e-con-boxed e-con e-child\" data-id=\"a8025f7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a28c269 elementor-widget elementor-widget-jkit_post_featured_image\" data-id=\"a28c269\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_featured_image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-featured-image jeg_module__2_6aca4f508a539\" ><div class=\"post-featured-image \"><img fetchpriority=\"high\" decoding=\"async\" width=\"2560\" height=\"1703\" src=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/06\/closeup-headlights-modern-luxury-car-selective-focus-1-scaled.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/06\/closeup-headlights-modern-luxury-car-selective-focus-1-scaled.jpg 2560w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/06\/closeup-headlights-modern-luxury-car-selective-focus-1-300x200.jpg 300w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/06\/closeup-headlights-modern-luxury-car-selective-focus-1-1024x681.jpg 1024w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/06\/closeup-headlights-modern-luxury-car-selective-focus-1-768x511.jpg 768w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/06\/closeup-headlights-modern-luxury-car-selective-focus-1-1536x1022.jpg 1536w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/06\/closeup-headlights-modern-luxury-car-selective-focus-1-2048x1363.jpg 2048w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-45a96f8e e-flex e-con-boxed e-con e-child\" data-id=\"45a96f8e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-6401bd4 e-con-full e-flex e-con e-child\" data-id=\"6401bd4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-524f555 elementor-widget elementor-widget-heading\" data-id=\"524f555\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Autor<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-169174b8 elementor-widget-tablet__width-auto elementor-widget elementor-widget-jkit_post_author\" data-id=\"169174b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_author.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-author jeg_module__3_6aca4f508b08d\" ><p class=\"post-author \">Dobryuctovnik<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-743255a4 e-con-full e-flex e-con e-child\" data-id=\"743255a4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-29d08e17 elementor-widget elementor-widget-heading\" data-id=\"29d08e17\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Publikovan\u00e9<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d15bb7c elementor-widget__width-auto elementor-widget elementor-widget-jkit_post_date\" data-id=\"3d15bb7c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_date.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-date jeg_module__4_6aca4f508ba0d\" ><p class=\"post-date \">9. June 2025<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5e94d66d e-con-full e-flex e-con e-child\" data-id=\"5e94d66d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6cb28ac5 elementor-widget elementor-widget-heading\" data-id=\"6cb28ac5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Zdie\u013eajte \u010dl\u00e1nok<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-69f637cc jkit-social-shape shape-none elementor-widget elementor-widget-jkit_social_share\" data-id=\"69f637cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_social_share.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-social-share jeg_module__5_6aca4f508ce32\" ><ul class=\"social-share-list\"><li class=\"elementor-repeater-item-1c57925\" data-social=\"facebook\">\n\t\t\t\t<a href=\"#\" class=\"facebook social-icon\" aria-label=\"social-share\"><i aria-hidden=\"true\" class=\"jki jki-facebook-light\"><\/i><\/a>\n\t\t\t<\/li><li class=\"elementor-repeater-item-5b7460c\" data-social=\"twitter\">\n\t\t\t\t<a href=\"#\" class=\"twitter social-icon\" aria-label=\"social-share\"><i aria-hidden=\"true\" class=\"jki jki-twitter-light\"><\/i><\/a>\n\t\t\t<\/li><li class=\"elementor-repeater-item-3dfe5c2\" data-social=\"whatsapp\">\n\t\t\t\t<a href=\"#\" class=\"whatsapp social-icon\" aria-label=\"social-share\"><i aria-hidden=\"true\" class=\"jki jki-whatsapp-1-light\"><\/i><\/a>\n\t\t\t<\/li><li class=\"elementor-repeater-item-724ad86\" data-social=\"linkedin\">\n\t\t\t\t<a href=\"#\" class=\"linkedin social-icon\" aria-label=\"social-share\"><i aria-hidden=\"true\" class=\"jki jki-linkedin-light\"><\/i><\/a>\n\t\t\t<\/li><\/ul><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6abf0aff e-con-full e-flex e-con e-child\" data-id=\"6abf0aff\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-5d8176d7 e-con-full e-flex e-con e-child\" data-id=\"5d8176d7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2ca529dc elementor-widget elementor-widget-jkit_heading\" data-id=\"2ca529dc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__6_6aca4f508fd42\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\"><\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"131\" data-end=\"523\">Ak zva\u017eujete k\u00fapu \u010di pren\u00e1jom auta na firmu, rok 2025 prin\u00e1\u0161a viacero pravidiel, ktor\u00e9 je dobr\u00e9 pozna\u0165 sk\u00f4r, ne\u017e podp\u00ed\u0161ete zmluvu. Nasleduj\u00faci \u010dl\u00e1nok nadv\u00e4zuje na va\u0161e podklady a systematicky vysvet\u013euje, <strong data-start=\"335\" data-end=\"522\">ako automobil zaradi\u0165 do majetku, ak\u00e9 v\u00fddavky si m\u00f4\u017eete uplatni\u0165, ako postupova\u0165 pri r\u00f4znych form\u00e1ch financovania, ako auto odpisova\u0165 a \u010do robi\u0165, ke\u010f ho pou\u017e\u00edvate aj na s\u00fakromn\u00e9 \u00fa\u010dely<\/strong>.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-200dc60f elementor-widget elementor-widget-jkit_heading\" data-id=\"200dc60f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__7_6aca4f5090ddd\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Sp\u00f4soby financovania a ich da\u0148ov\u00fd dopad<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"1305\" data-end=\"1474\">V\u00fdber financovania ur\u010duje, \u010di budete auto odpisova\u0165, alebo priamo \u00fa\u010dtova\u0165 n\u00e1jomn\u00e9, ako aj to, kedy si uplatn\u00edte odpo\u010det DPH. V roku 2025 s\u00fa v hre \u0161tyri z\u00e1kladn\u00e9 scen\u00e1re:<\/p><div class=\"_tableContainer_16hzy_1\"><div class=\"_tableWrapper_16hzy_14 group flex w-fit flex-col-reverse\" tabindex=\"-1\"><table class=\"w-fit min-w-(--thread-content-width)\" data-start=\"1476\" data-end=\"2006\"><thead data-start=\"1476\" data-end=\"1557\"><tr data-start=\"1476\" data-end=\"1557\"><th data-start=\"1476\" data-end=\"1498\" data-col-size=\"sm\">Sp\u00f4sob financovania<\/th><th data-start=\"1498\" data-end=\"1519\" data-col-size=\"md\">Kto je vlastn\u00edkom?<\/th><th data-start=\"1519\" data-end=\"1528\" data-col-size=\"sm\">Odpisy<\/th><th data-start=\"1528\" data-end=\"1557\" data-col-size=\"sm\">Odpo\u010det DPH pri obstaran\u00ed<\/th><\/tr><\/thead><tbody data-start=\"1640\" data-end=\"2006\"><tr data-start=\"1640\" data-end=\"1708\"><td data-start=\"1640\" data-end=\"1662\" data-col-size=\"sm\">Vlastn\u00e9 prostriedky<\/td><td data-col-size=\"md\" data-start=\"1662\" data-end=\"1675\">podnikate\u013e<\/td><td data-col-size=\"sm\" data-start=\"1675\" data-end=\"1685\"><strong data-start=\"1677\" data-end=\"1684\">\u00c1no<\/strong><\/td><td data-col-size=\"sm\" data-start=\"1685\" data-end=\"1708\">naraz pri obstaran\u00ed<\/td><\/tr><tr data-start=\"1709\" data-end=\"1777\"><td data-start=\"1709\" data-end=\"1731\" data-col-size=\"sm\">Bankov\u00fd \u00faver<\/td><td data-col-size=\"md\" data-start=\"1731\" data-end=\"1744\">podnikate\u013e<\/td><td data-col-size=\"sm\" data-start=\"1744\" data-end=\"1754\"><strong data-start=\"1746\" data-end=\"1753\">\u00c1no<\/strong><\/td><td data-col-size=\"sm\" data-start=\"1754\" data-end=\"1777\">naraz pri obstaran\u00ed<\/td><\/tr><tr data-start=\"1778\" data-end=\"1906\"><td data-start=\"1778\" data-end=\"1800\" data-col-size=\"sm\">Finan\u010dn\u00fd l\u00edzing<\/td><td data-col-size=\"md\" data-start=\"1800\" data-end=\"1858\">ekonomick\u00e9 vlastn\u00edctvo podnikate\u013e \/ pr\u00e1vne prenaj\u00edmate\u013e<\/td><td data-col-size=\"sm\" data-start=\"1858\" data-end=\"1868\"><strong data-start=\"1860\" data-end=\"1867\">\u00c1no<\/strong><\/td><td data-col-size=\"sm\" data-start=\"1868\" data-end=\"1906\">naraz pri prevzat\u00ed (od 1. 1. 2025)<\/td><\/tr><tr data-start=\"1907\" data-end=\"2006\"><td data-start=\"1907\" data-end=\"1929\" data-col-size=\"sm\">Operat\u00edvny l\u00edzing<\/td><td data-col-size=\"md\" data-start=\"1929\" data-end=\"1944\">prenaj\u00edmate\u013e<\/td><td data-col-size=\"sm\" data-start=\"1944\" data-end=\"1976\"><strong data-start=\"1946\" data-end=\"1953\">Nie<\/strong> (n\u00e1jomn\u00e9 do n\u00e1kladov)<\/td><td data-col-size=\"sm\" data-start=\"1976\" data-end=\"2006\">len z n\u00e1jomn\u00e9ho, priebe\u017ene<\/td><\/tr><\/tbody><\/table><div class=\"sticky end-(--thread-content-margin) h-0 self-end select-none\"><div class=\"absolute end-0 flex items-end\">\u00a0<\/div><\/div><\/div><\/div><p data-start=\"2008\" data-end=\"2326\"><strong data-start=\"2008\" data-end=\"2051\">K\u00fapa z vlastn\u00fdch zdrojov alebo na \u00faver<\/strong><\/p><p data-start=\"2008\" data-end=\"2326\">Auto sa hne\u010f st\u00e1va majetkom podnikate\u013ea. \u00da\u010dtovne sa neuzn\u00e1 ako n\u00e1klad okam\u017eite, ale postupne cez odpisy. Platite\u013eovi DPH vznik\u00e1 n\u00e1rok na odpo\u010det celej DPH u\u017e na vstupe. V\u00fdhodou je pln\u00e1 kontrola nad vozidlom, nev\u00fdhodou jednorazov\u00e1 z\u00e1\u0165a\u017e na likviditu (pri platbe z hotovosti).<\/p><p data-start=\"2328\" data-end=\"2661\"><strong data-start=\"2328\" data-end=\"2348\">Finan\u010dn\u00fd l\u00edzing<\/strong><\/p><p data-start=\"2328\" data-end=\"2661\">Ide o n\u00e1jomn\u00fa zmluvu s pr\u00e1vom k\u00fapy. Vozidlo zarad\u00edte do majetku pri prevzat\u00ed a odpisujete ho rovnako ako pri k\u00fape. Novinkou od 1. 1. 2025 je n\u00e1rok na odpo\u010det celej DPH hne\u010f pri prevzat\u00ed (u\u017e nie postupne zo spl\u00e1tok). Do da\u0148ov\u00fdch v\u00fddavkov vstupuj\u00fa odpisy, \u00faroky a prev\u00e1dzka; samotn\u00e1 istina spl\u00e1tok n\u00e1kladom nie je.<\/p><p data-start=\"2663\" data-end=\"2969\"><strong data-start=\"2663\" data-end=\"2685\">Operat\u00edvny l\u00edzing<\/strong><\/p><p data-start=\"2663\" data-end=\"2969\">Po cel\u00fa dobu l\u00edzingu je vlastn\u00edkom prenaj\u00edmate\u013e. Podnikate\u013e plat\u00ed n\u00e1jomn\u00e9, ktor\u00e9 \u00fa\u010dtuje priamo do n\u00e1kladov; vozidlo sa neodpisuje. Odpo\u010det DPH je mo\u017en\u00fd len zo spl\u00e1tok n\u00e1jomn\u00e9ho a len v pomernej v\u00fd\u0161ke podnikate\u013esk\u00e9ho vyu\u017eitia. Po skon\u010den\u00ed zmluvy auto zvy\u010dajne zost\u00e1va prenaj\u00edmate\u013eovi.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-85b82e9 elementor-widget elementor-widget-jkit_heading\" data-id=\"85b82e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__8_6aca4f5092a5a\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Odpisovanie vozidla<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"3006\" data-end=\"3134\">Ak sa auto stane majetkom podnikate\u013ea (k\u00fapa, \u00faver, finan\u010dn\u00fd l\u00edzing), mus\u00ed sa zaradi\u0165 do dlhodob\u00e9ho hmotn\u00e9ho majetku a odpisova\u0165:<\/p><ul><li data-start=\"3136\" data-end=\"3224\"><p data-start=\"3138\" data-end=\"3224\"><strong data-start=\"3138\" data-end=\"3159\">Be\u017en\u00e9 osobn\u00e9 aut\u00e1<\/strong> patria do 1. odpisovej skupiny \u2013 \u0161tandardne 4 roky rovnomerne.<\/p><\/li><li data-start=\"3225\" data-end=\"3361\"><p data-start=\"3227\" data-end=\"3361\"><strong data-start=\"3227\" data-end=\"3274\">Elektromobily a plug-in hybridy (BEV, PHEV)<\/strong> patria do 0. odpisovej skupiny a odp\u00ed\u0161u sa za 2 roky (50 % obstar\u00e1vacej ceny ro\u010dne).<\/p><\/li><li data-start=\"3362\" data-end=\"3492\"><p data-start=\"3364\" data-end=\"3492\"><strong data-start=\"3364\" data-end=\"3381\">Mikroda\u0148ovn\u00edk<\/strong> m\u00f4\u017ee pou\u017ei\u0165 \u013eubovo\u013en\u00fa v\u00fd\u0161ku odpisu (a\u017e do vstupnej ceny) a napr\u00edklad odp\u00edsa\u0165 cel\u00e9 vozidlo hne\u010f v prvom roku.<\/p><\/li><li data-start=\"3493\" data-end=\"3639\"><p data-start=\"3495\" data-end=\"3639\"><strong data-start=\"3495\" data-end=\"3509\">Vozidl\u00e1<\/strong>\u00a0do 1 700 \u20ac nie s\u00fa dlhodob\u00fdm majetkom \u2013 ich obstar\u00e1vaciu cenu mo\u017eno jednorazovo zahrn\u00fa\u0165 do n\u00e1kladov, ak sl\u00fa\u017eia v\u00fdlu\u010dne podnikaniu.<\/p><\/li><\/ul><p data-start=\"3643\" data-end=\"4001\"><strong data-start=\"3643\" data-end=\"3655\">Pr\u00edklad:<\/strong> Ak s. r. o. zarad\u00ed v janu\u00e1ri 2025 vozidlo za 24 000 \u20ac bez DPH, m\u00f4\u017ee ho da\u0148ovo odp\u00edsa\u0165 po 6 000 \u20ac ro\u010dne (4 roky). Ak sa \u00fa\u010dtovne rozhodne pre 6-ro\u010dn\u00fa \u017eivotnos\u0165 (po 4 000 \u20ac ro\u010dne), v rokoch 2025\u20132028 bude ma\u0165 da\u0148ov\u00fd odpis vy\u0161\u0161\u00ed ne\u017e \u00fa\u010dtovn\u00fd a zn\u00ed\u017ei si z\u00e1klad dane o 2 000 \u20ac ro\u010dne. V rokoch 2029\u20132030 sa situ\u00e1cia obr\u00e1ti a z\u00e1klad dane sa naopak zv\u00fd\u0161i.<\/p><p><strong>Luxusn\u00e9 vozidl\u00e1<\/strong><\/p><p data-start=\"4027\" data-end=\"4135\">Ak obstar\u00e1vacia cena osobn\u00e9ho auta presiahne 48 000 \u20ac, pova\u017euje sa za luxusn\u00e9 a da\u0148ov\u00e9 odpisy s\u00fa limitovan\u00e9:<\/p><ul data-start=\"4137\" data-end=\"4278\"><li data-start=\"4137\" data-end=\"4215\"><p data-start=\"4139\" data-end=\"4215\">maxim\u00e1lne <strong data-start=\"4149\" data-end=\"4167\">12 000 \u20ac ro\u010dne<\/strong> (t. j. rovnomern\u00e9 odpisy 48 000 \u20ac za 4 roky),<\/p><\/li><li data-start=\"4216\" data-end=\"4278\"><p data-start=\"4218\" data-end=\"4278\">pri luxusnom elektromobile dvojn\u00e1sobok \u2013 <strong data-start=\"4259\" data-end=\"4277\">24 000 \u20ac ro\u010dne<\/strong>.<\/p><\/li><\/ul><p data-start=\"4280\" data-end=\"4534\">Ak m\u00e1 podnikate\u013e ni\u017e\u0161\u00ed z\u00e1klad dane, ne\u017e s\u00fa limity odpisov, mus\u00ed ho upravi\u0165 smerom nahor o rozdiel medzi skuto\u010dn\u00fdm a limitovan\u00fdm odpisom. Pri operat\u00edvnom l\u00edzingu je navy\u0161e n\u00e1jomn\u00e9 da\u0148ovo uznate\u013en\u00e9 len do 14 400 \u20ac ro\u010dne (pri zmluve bez dohodnut\u00e9ho odkupu).<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eca2137 elementor-widget elementor-widget-jkit_heading\" data-id=\"eca2137\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__9_6aca4f5093fc0\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Pohonn\u00e9 hmoty \u2013 \u0161tyri uznan\u00e9 sp\u00f4soby v roku 2025<\/h2><\/div><div class=\"heading-section-description\"><table class=\"w-fit min-w-(--thread-content-width)\" data-start=\"72\" data-end=\"1205\" data-is-last-node=\"\" data-is-only-node=\"\"><thead data-start=\"72\" data-end=\"124\"><tr data-start=\"72\" data-end=\"124\"><th data-start=\"72\" data-end=\"92\" data-col-size=\"sm\">Sp\u00f4sob uplatnenia<\/th><th data-start=\"92\" data-end=\"106\" data-col-size=\"xl\">Kr\u00e1tky opis<\/th><th data-start=\"106\" data-end=\"124\" data-col-size=\"md\">DPH (platite\u013e)<\/th><\/tr><\/thead><tbody data-start=\"178\" data-end=\"1205\" data-is-last-node=\"\"><tr data-start=\"178\" data-end=\"416\"><td data-start=\"178\" data-end=\"205\" data-col-size=\"sm\"><strong data-start=\"180\" data-end=\"204\">Spotreba \u00d7 kilometre<\/strong><\/td><td data-col-size=\"xl\" data-start=\"205\" data-end=\"340\">N\u00e1klad sa odv\u00edja od spotreby uvedenej v technickom preukaze (zv\u00fd\u0161enej o 20 %) a slu\u017eobne najazden\u00fdch km; vy\u017eaduje sa evidencia j\u00e1zd.<\/td><td data-col-size=\"md\" data-start=\"340\" data-end=\"416\">Mo\u017eno odpo\u010d\u00edta\u0165 100 % DPH, pokia\u013e sa auto vyu\u017e\u00edva v\u00fdlu\u010dne na podnikanie.<\/td><\/tr><tr data-start=\"417\" data-end=\"642\"><td data-start=\"417\" data-end=\"450\" data-col-size=\"sm\"><strong data-start=\"419\" data-end=\"449\">GPS (satelitn\u00e9 sledovanie)<\/strong><\/td><td data-col-size=\"xl\" data-start=\"450\" data-end=\"578\">Elektronick\u00fd syst\u00e9m zaznamen\u00e1 trasu aj re\u00e1lnu spotrebu, \u010d\u00edm nahr\u00e1dza klasick\u00fa knihu j\u00e1zd a umo\u017e\u0148uje presn\u00fd prepo\u010det n\u00e1kladov.<\/td><td data-col-size=\"md\" data-start=\"578\" data-end=\"642\">Rovnako pln\u00fd odpo\u010det DPH pri v\u00fdlu\u010dne podnikate\u013eskom pou\u017eit\u00ed.<\/td><\/tr><tr data-start=\"643\" data-end=\"895\"><td data-start=\"643\" data-end=\"661\" data-col-size=\"sm\"><strong data-start=\"645\" data-end=\"660\">Pau\u0161\u00e1l 80 %<\/strong><\/td><td data-col-size=\"xl\" data-start=\"661\" data-end=\"851\">Najjednoduch\u0161ia vo\u013eba: do da\u0148ov\u00fdch v\u00fddavkov vstupuje 80 % z hodnoty re\u00e1lne nak\u00fapen\u00fdch pohonn\u00fdch hm\u00f4t, 20 % zost\u00e1va neda\u0148ov\u00fdch; posta\u010d\u00ed zaznamena\u0165 stav tachometra na za\u010diatku a konci roka.<\/td><td data-col-size=\"md\" data-start=\"851\" data-end=\"895\">Odpo\u010d\u00edta\u0165 mo\u017eno iba 80 % DPH z dokladov.<\/td><\/tr><tr data-start=\"896\" data-end=\"1205\" data-is-last-node=\"\"><td data-start=\"896\" data-end=\"933\" data-col-size=\"sm\"><strong data-start=\"898\" data-end=\"932\">Dom\u00e1ce nab\u00edjanie elektromobilu<\/strong><\/td><td data-col-size=\"xl\" data-start=\"933\" data-end=\"1117\">V\u00fddavok sa ur\u010d\u00ed ako spotreba kWh z technick\u00e9ho preukazu vyn\u00e1soben\u00e1 priemernou cenou elektriny vyhl\u00e1senou \u0160tatistick\u00fdm \u00faradom SR; vhodn\u00e9 pri nab\u00edjan\u00ed firemn\u00e9ho BEV\/PHEV v dom\u00e1cnosti.<\/td><td data-col-size=\"md\" data-start=\"1117\" data-end=\"1205\" data-is-last-node=\"\">Spravidla bez n\u00e1roku na odpo\u010det DPH, ke\u010f\u017ee ide o dom\u00e1cu (s\u00fakromn\u00fa) spotrebu energie.<\/td><\/tr><\/tbody><\/table><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7a093cd elementor-widget elementor-widget-jkit_heading\" data-id=\"7a093cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__10_6aca4f50953ea\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Firemn\u00e9 auto na s\u00fakromn\u00e9 jazdy<\/h2><\/div><div class=\"heading-section-description\"><h4 data-start=\"5397\" data-end=\"5446\">\u017divnostn\u00edk alebo s. r. o. (auto v majetku)<\/h4><p data-start=\"5450\" data-end=\"5575\"><strong data-start=\"5450\" data-end=\"5480\">Preuk\u00e1zan\u00fd pomer vyu\u017eitia<\/strong><\/p><p data-start=\"5450\" data-end=\"5575\">N\u00e1klady (odpisy, servis, poistenie, PHM) sa rozpo\u010d\u00edtaj\u00fa pod\u013ea re\u00e1lne najazden\u00fdch kilometrov.<\/p><p data-start=\"5578\" data-end=\"5696\"><strong data-start=\"5578\" data-end=\"5594\">Pau\u0161\u00e1l 80 %<\/strong><\/p><p data-start=\"5578\" data-end=\"5696\">Jednoduch\u0161ia vo\u013eba: 80 % skuto\u010dn\u00fdch n\u00e1kladov je da\u0148ovo uznan\u00fdch bez nutnosti kn\u00edh j\u00e1zd, zvy\u0161ok nie.<\/p><p data-start=\"5698\" data-end=\"5891\">Upozornenie: platite\u013e DPH nem\u00f4\u017ee pou\u017ei\u0165 80 % pau\u0161\u00e1l na odpo\u010det DPH (s v\u00fdnimkou pohonn\u00fdch hm\u00f4t). Mus\u00ed preto preuk\u00e1za\u0165 skuto\u010dn\u00fd pomer podnikania, k\u00fdm sa nezavedie pl\u00e1novan\u00fd 50 % pau\u0161\u00e1lny odpo\u010det.<\/p><h4 data-start=\"5893\" data-end=\"5930\">Zamestnanec a nepe\u0148a\u017en\u00fd pr\u00edjem<\/h4><p data-start=\"5932\" data-end=\"6027\">Ak zamestn\u00e1vate\u013e pridel\u00ed vozidlo aj na s\u00fakromn\u00e9 jazdy, zamestnancovi vznik\u00e1 zdanite\u013en\u00fd benefit:<\/p><ul data-start=\"6029\" data-end=\"6157\"><li data-start=\"6029\" data-end=\"6104\"><p data-start=\"6031\" data-end=\"6104\"><strong data-start=\"6031\" data-end=\"6054\">1 % z vstupnej ceny<\/strong> za ka\u017ed\u00fd (aj za\u010dat\u00fd) mesiac pri be\u017en\u00fdch aut\u00e1ch,<\/p><\/li><li data-start=\"6105\" data-end=\"6157\"><p data-start=\"6107\" data-end=\"6157\"><strong data-start=\"6107\" data-end=\"6116\">0,5 %<\/strong> pri elektromobiloch a plug-in hybridoch.<\/p><\/li><\/ul><p data-start=\"6159\" data-end=\"6482\">Suma sa po\u010d\u00edta sedem rokov, pri\u010dom sa vstupn\u00e1 cena ka\u017ed\u00fd rok zni\u017euje o 12,5 %. Po \u00f4smich rokoch u\u017e nepe\u0148a\u017en\u00fd pr\u00edjem nevznik\u00e1. Pr\u00edspevok sa pripo\u010d\u00edtava k hrubej mzde a podlieha dani aj odvodom, okrem pr\u00edpadov, ke\u010f celkov\u00e9 nepe\u0148a\u017en\u00e9 plnenia nepresiahnu 500 \u20ac ro\u010dne. Dohoda o pou\u017e\u00edvan\u00ed na s\u00fakromn\u00e9 \u00fa\u010dely mus\u00ed by\u0165 v\u017edy p\u00edsomn\u00e1.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3694a5b e-flex e-con-boxed e-con e-parent\" data-id=\"3694a5b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-55342d6 elementor-widget elementor-widget-shortcode\" data-id=\"55342d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><script id=\"mcjs\">!function(c,h,i,m,p){m=c.createElement(h),p=c.getElementsByTagName(h)[0],m.async=1,m.src=i,p.parentNode.insertBefore(m,p)}(document,\"script\",\"https:\/\/chimpstatic.com\/mcjs-connected\/js\/users\/ca41a6c1e0805c4d799bec8ae\/fabc377635da2f79608f6b656.js\");<\/script><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u00da\u010dtovn\u00edctvo a dane Auto na firmu v\u00a0roku\u00a02025: V\u0161etko, \u010do potrebujete vedie\u0165 Autor Dobryuctovnik Publikovan\u00e9 9. j\u00fana 2025 Zdie\u013eajte \u010dl\u00e1nok Ak zva\u017eujete k\u00fapu \u010di pren\u00e1jom auta na firmu, rok 2025 prin\u00e1\u0161a viacero pravidiel, ktor\u00e9 je dobr\u00e9 pozna\u0165 sk\u00f4r, ne\u017e podp\u00ed\u0161ete zmluvu. Nasleduj\u00faci \u010dl\u00e1nok nadv\u00e4zuje na va\u0161e podklady a systematicky vysvet\u013euje, ako automobil zaradi\u0165 do majetku, ak\u00e9 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1303,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-1298","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uctovnictvo-a-dane"],"_links":{"self":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/1298","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/comments?post=1298"}],"version-history":[{"count":27,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/1298\/revisions"}],"predecessor-version":[{"id":1332,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/1298\/revisions\/1332"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media\/1303"}],"wp:attachment":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media?parent=1298"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/categories?post=1298"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/tags?post=1298"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}