{"id":1953,"date":"2025-09-29T10:08:16","date_gmt":"2025-09-29T08:08:16","guid":{"rendered":"https:\/\/www.dobry-uctovnik.sk\/?p=1953"},"modified":"2025-12-04T16:43:29","modified_gmt":"2025-12-04T15:43:29","slug":"odpocet-dph-na-auto-od-1-januara-2026","status":"publish","type":"post","link":"https:\/\/www.dobry-uctovnik.sk\/en\/odpocet-dph-na-auto-od-1-januara-2026\/","title":{"rendered":"VAT deduction for cars from January 1, 2026"},"content":{"rendered":"<style>.elementor-1953 .elementor-element.elementor-element-234718d8{--display:flex;--flex-direction:column;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;--margin-top:0px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;--padding-top:100px;--padding-bottom:180px;--padding-left:0px;--padding-right:0px;}.elementor-1953 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0px 0px 0px;}.elementor-1953 .elementor-element.elementor-element-8033dc5 .jeg-elementor-kit.jkit-heading .heading-section-description{max-width:100%;color:var( --e-global-color-primary );font-family:var( --e-global-typography-text-font-family ), Sans-serif;font-size:var( --e-global-typography-text-font-size );font-weight:var( --e-global-typography-text-font-weight );text-decoration:var( --e-global-typography-text-text-decoration );margin:0px 0px 0px 0px;}.elementor-1953 .elementor-element.elementor-element-8033dc5 .jeg-elementor-kit.jkit-heading{text-align:left;}.elementor-1953 .elementor-element.elementor-element-8033dc5 .jeg-elementor-kit.jkit-heading .heading-title{-webkit-box-decoration-break:clone;box-decoration-break:clone;display:inline;font-family:var( --e-global-typography-bfc1a39-font-family ), Sans-serif;font-size:var( --e-global-typography-bfc1a39-font-size );font-weight:var( --e-global-typography-bfc1a39-font-weight );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );color:var( --e-global-color-primary );}.elementor-1953 .elementor-element.elementor-element-8033dc5 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-1953 .elementor-element.elementor-element-8033dc5 .jeg-elementor-kit.jkit-heading .heading-title > span{color:var( --e-global-color-accent );font-family:var( --e-global-typography-secondary-font-family ), Sans-serif;font-size:var( --e-global-typography-secondary-font-size );font-weight:var( --e-global-typography-secondary-font-weight );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-1953 .elementor-element.elementor-element-8033dc5 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-1953 .elementor-element.elementor-element-9b87507 .jeg-elementor-kit.jkit-heading .heading-section-description{max-width:100%;color:var( --e-global-color-primary );font-family:var( --e-global-typography-text-font-family ), Sans-serif;font-size:var( --e-global-typography-text-font-size );font-weight:var( --e-global-typography-text-font-weight );text-decoration:var( --e-global-typography-text-text-decoration );margin:0px 0px 0px 0px;}.elementor-1953 .elementor-element.elementor-element-9b87507 .jeg-elementor-kit.jkit-heading{text-align:left;}.elementor-1953 .elementor-element.elementor-element-9b87507 .jeg-elementor-kit.jkit-heading .heading-title{-webkit-box-decoration-break:clone;box-decoration-break:clone;display:inline;font-family:var( --e-global-typography-bfc1a39-font-family ), Sans-serif;font-size:var( --e-global-typography-bfc1a39-font-size );font-weight:var( --e-global-typography-bfc1a39-font-weight );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );color:var( --e-global-color-primary );}.elementor-1953 .elementor-element.elementor-element-9b87507 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-1953 .elementor-element.elementor-element-9b87507 .jeg-elementor-kit.jkit-heading .heading-title > span{color:var( --e-global-color-accent );font-family:var( --e-global-typography-secondary-font-family ), Sans-serif;font-size:var( --e-global-typography-secondary-font-size );font-weight:var( --e-global-typography-secondary-font-weight );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-1953 .elementor-element.elementor-element-9b87507 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-1953 .elementor-element.elementor-element-ff849c1 .jeg-elementor-kit.jkit-heading .heading-section-description{max-width:100%;color:var( --e-global-color-primary );font-family:var( --e-global-typography-text-font-family ), Sans-serif;font-size:var( --e-global-typography-text-font-size );font-weight:var( --e-global-typography-text-font-weight );text-decoration:var( --e-global-typography-text-text-decoration );margin:0px 0px 0px 0px;}.elementor-1953 .elementor-element.elementor-element-ff849c1 .jeg-elementor-kit.jkit-heading{text-align:left;}.elementor-1953 .elementor-element.elementor-element-ff849c1 .jeg-elementor-kit.jkit-heading .heading-title{-webkit-box-decoration-break:clone;box-decoration-break:clone;display:inline;font-family:var( --e-global-typography-bfc1a39-font-family ), Sans-serif;font-size:var( --e-global-typography-bfc1a39-font-size );font-weight:var( --e-global-typography-bfc1a39-font-weight );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );color:var( --e-global-color-primary );}.elementor-1953 .elementor-element.elementor-element-ff849c1 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-1953 .elementor-element.elementor-element-ff849c1 .jeg-elementor-kit.jkit-heading .heading-title > span{color:var( --e-global-color-accent );font-family:var( --e-global-typography-secondary-font-family ), Sans-serif;font-size:var( --e-global-typography-secondary-font-size );font-weight:var( --e-global-typography-secondary-font-weight );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-1953 .elementor-element.elementor-element-ff849c1 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-1953 .elementor-element.elementor-element-fd69d80 .jeg-elementor-kit.jkit-heading .heading-section-description{max-width:100%;color:var( --e-global-color-primary );font-family:var( --e-global-typography-text-font-family ), Sans-serif;font-size:var( --e-global-typography-text-font-size );font-weight:var( --e-global-typography-text-font-weight );text-decoration:var( --e-global-typography-text-text-decoration );margin:0px 0px 0px 0px;}.elementor-1953 .elementor-element.elementor-element-fd69d80 .jeg-elementor-kit.jkit-heading{text-align:left;}.elementor-1953 .elementor-element.elementor-element-fd69d80 .jeg-elementor-kit.jkit-heading .heading-title{-webkit-box-decoration-break:clone;box-decoration-break:clone;display:inline;font-family:var( --e-global-typography-bfc1a39-font-family ), Sans-serif;font-size:var( --e-global-typography-bfc1a39-font-size );font-weight:var( --e-global-typography-bfc1a39-font-weight );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );color:var( --e-global-color-primary );}.elementor-1953 .elementor-element.elementor-element-fd69d80 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-1953 .elementor-element.elementor-element-fd69d80 .jeg-elementor-kit.jkit-heading .heading-title > span{color:var( --e-global-color-accent );font-family:var( --e-global-typography-secondary-font-family ), Sans-serif;font-size:var( --e-global-typography-secondary-font-size );font-weight:var( --e-global-typography-secondary-font-weight );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-1953 .elementor-element.elementor-element-fd69d80 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-1953 .elementor-element.elementor-element-2e50688 .jeg-elementor-kit.jkit-heading .heading-section-description{max-width:100%;color:var( --e-global-color-primary );font-family:var( --e-global-typography-text-font-family ), Sans-serif;font-size:var( --e-global-typography-text-font-size );font-weight:var( --e-global-typography-text-font-weight );text-decoration:var( --e-global-typography-text-text-decoration );margin:0px 0px 0px 0px;}.elementor-1953 .elementor-element.elementor-element-2e50688 .jeg-elementor-kit.jkit-heading{text-align:left;}.elementor-1953 .elementor-element.elementor-element-2e50688 .jeg-elementor-kit.jkit-heading .heading-title{-webkit-box-decoration-break:clone;box-decoration-break:clone;display:inline;font-family:var( --e-global-typography-bfc1a39-font-family ), Sans-serif;font-size:var( --e-global-typography-bfc1a39-font-size );font-weight:var( --e-global-typography-bfc1a39-font-weight );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );color:var( --e-global-color-primary );}.elementor-1953 .elementor-element.elementor-element-2e50688 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-1953 .elementor-element.elementor-element-2e50688 .jeg-elementor-kit.jkit-heading .heading-title > span{color:var( --e-global-color-accent );font-family:var( --e-global-typography-secondary-font-family ), Sans-serif;font-size:var( --e-global-typography-secondary-font-size );font-weight:var( --e-global-typography-secondary-font-weight );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-1953 .elementor-element.elementor-element-2e50688 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-1953 .elementor-element.elementor-element-0484170 .jeg-elementor-kit.jkit-heading .heading-section-description{max-width:100%;color:var( --e-global-color-primary );font-family:var( --e-global-typography-text-font-family ), Sans-serif;font-size:var( --e-global-typography-text-font-size );font-weight:var( --e-global-typography-text-font-weight );text-decoration:var( --e-global-typography-text-text-decoration );margin:0px 0px 0px 0px;}.elementor-1953 .elementor-element.elementor-element-0484170 .jeg-elementor-kit.jkit-heading{text-align:left;}.elementor-1953 .elementor-element.elementor-element-0484170 .jeg-elementor-kit.jkit-heading .heading-title{-webkit-box-decoration-break:clone;box-decoration-break:clone;display:inline;font-family:var( --e-global-typography-bfc1a39-font-family ), Sans-serif;font-size:var( --e-global-typography-bfc1a39-font-size );font-weight:var( --e-global-typography-bfc1a39-font-weight );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );color:var( --e-global-color-primary );}.elementor-1953 .elementor-element.elementor-element-0484170 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-1953 .elementor-element.elementor-element-0484170 .jeg-elementor-kit.jkit-heading .heading-title > span{color:var( --e-global-color-accent );font-family:var( --e-global-typography-secondary-font-family ), Sans-serif;font-size:var( --e-global-typography-secondary-font-size );font-weight:var( --e-global-typography-secondary-font-weight );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-1953 .elementor-element.elementor-element-0484170 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-1953 .elementor-element.elementor-element-3694a5b{--display:flex;}@media(max-width:1024px){.elementor-1953 .elementor-element.elementor-element-234718d8{--margin-top:0px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;--padding-top:80px;--padding-bottom:120px;--padding-left:10px;--padding-right:10px;}.elementor-1953 .elementor-element.elementor-element-7fb50b9 .jeg-elementor-kit.jkit-post-terms .post-terms, .elementor-1953 .elementor-element.elementor-element-7fb50b9 .jeg-elementor-kit.jkit-post-terms .term-list, .elementor-1953 .elementor-element.elementor-element-7fb50b9 .jeg-elementor-kit.jkit-post-terms .term-list a{font-size:var( --e-global-typography-4d91835-font-size );line-height:var( --e-global-typography-4d91835-line-height );letter-spacing:var( --e-global-typography-4d91835-letter-spacing );word-spacing:var( --e-global-typography-4d91835-word-spacing );}.elementor-1953 .elementor-element.elementor-element-1a7f431c .jeg-elementor-kit.jkit-post-title .post-title, .elementor-1953 .elementor-element.elementor-element-1a7f431c .jeg-elementor-kit.jkit-post-title .post-title a{font-size:var( --e-global-typography-522adc1-font-size );line-height:var( --e-global-typography-522adc1-line-height );letter-spacing:var( --e-global-typography-522adc1-letter-spacing );word-spacing:var( --e-global-typography-522adc1-word-spacing );}.elementor-1953 .elementor-element.elementor-element-1a7f431c > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-1953 .elementor-element.elementor-element-4e087a0b{--flex-direction:column;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;--justify-content:flex-end;--margin-top:-80px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;--padding-top:0px;--padding-bottom:100px;--padding-left:20px;--padding-right:20px;}.elementor-1953 .elementor-element.elementor-element-75c9b4c2{--padding-top:0px;--padding-bottom:0px;--padding-left:0px;--padding-right:0px;}.elementor-1953 .elementor-element.elementor-element-45a96f8e{--justify-content:space-between;}.elementor-1953 .elementor-element.elementor-element-6401bd4{--justify-content:flex-start;--gap:20px 20px;--row-gap:20px;--column-gap:20px;}.elementor-1953 .elementor-element.elementor-element-524f555 .elementor-heading-title{font-size:var( --e-global-typography-4702d3e-font-size );line-height:var( --e-global-typography-4702d3e-line-height );letter-spacing:var( --e-global-typography-4702d3e-letter-spacing );word-spacing:var( --e-global-typography-4702d3e-word-spacing );}.elementor-1953 .elementor-element.elementor-element-169174b8 .jeg-elementor-kit.jkit-post-author .post-author, .elementor-1953 .elementor-element.elementor-element-169174b8 .jeg-elementor-kit.jkit-post-author .post-author a{font-size:var( --e-global-typography-4d91835-font-size );line-height:var( --e-global-typography-4d91835-line-height );letter-spacing:var( --e-global-typography-4d91835-letter-spacing );word-spacing:var( --e-global-typography-4d91835-word-spacing );}.elementor-1953 .elementor-element.elementor-element-169174b8{width:auto;max-width:auto;}.elementor-1953 .elementor-element.elementor-element-743255a4{--justify-content:flex-start;--gap:20px 20px;--row-gap:20px;--column-gap:20px;}.elementor-1953 .elementor-element.elementor-element-29d08e17 .elementor-heading-title{font-size:var( --e-global-typography-4702d3e-font-size );line-height:var( --e-global-typography-4702d3e-line-height );letter-spacing:var( --e-global-typography-4702d3e-letter-spacing );word-spacing:var( --e-global-typography-4702d3e-word-spacing );}.elementor-1953 .elementor-element.elementor-element-3d15bb7c .jeg-elementor-kit.jkit-post-date .post-date, .elementor-1953 .elementor-element.elementor-element-3d15bb7c .jeg-elementor-kit.jkit-post-date .post-date a{font-size:var( --e-global-typography-4d91835-font-size );line-height:var( --e-global-typography-4d91835-line-height );letter-spacing:var( --e-global-typography-4d91835-letter-spacing );word-spacing:var( --e-global-typography-4d91835-word-spacing );}.elementor-1953 .elementor-element.elementor-element-5e94d66d{--justify-content:flex-start;--align-items:flex-start;--container-widget-width:calc( ( 1 - var( --container-widget-flex-grow ) ) * 100% );}.elementor-1953 .elementor-element.elementor-element-5e94d66d.e-con{--align-self:flex-end;}.elementor-1953 .elementor-element.elementor-element-6cb28ac5 .elementor-heading-title{font-size:var( --e-global-typography-4702d3e-font-size );line-height:var( --e-global-typography-4702d3e-line-height );letter-spacing:var( --e-global-typography-4702d3e-letter-spacing );word-spacing:var( --e-global-typography-4702d3e-word-spacing );}.elementor-1953 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share{text-align:center;}.elementor-1953 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li a{text-align:center;}.elementor-1953 .elementor-element.elementor-element-6abf0aff{--margin-top:40px;--margin-bottom:30px;--margin-left:0px;--margin-right:0px;}.elementor-1953 .elementor-element.elementor-element-85b82e9 .jeg-elementor-kit.jkit-heading .heading-title{font-size:var( --e-global-typography-bfc1a39-font-size );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );}.elementor-1953 .elementor-element.elementor-element-85b82e9 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-1953 .elementor-element.elementor-element-85b82e9 .jeg-elementor-kit.jkit-heading .heading-title > span{font-size:var( --e-global-typography-secondary-font-size );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-1953 .elementor-element.elementor-element-85b82e9 .jeg-elementor-kit.jkit-heading .heading-section-description{font-size:var( --e-global-typography-text-font-size );}.elementor-1953 .elementor-element.elementor-element-85b82e9 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-1953 .elementor-element.elementor-element-7a093cd .jeg-elementor-kit.jkit-heading .heading-title{font-size:var( --e-global-typography-bfc1a39-font-size );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );}.elementor-1953 .elementor-element.elementor-element-7a093cd .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-1953 .elementor-element.elementor-element-7a093cd .jeg-elementor-kit.jkit-heading .heading-title > span{font-size:var( --e-global-typography-secondary-font-size );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-1953 .elementor-element.elementor-element-7a093cd .jeg-elementor-kit.jkit-heading .heading-section-description{font-size:var( --e-global-typography-text-font-size );}.elementor-1953 .elementor-element.elementor-element-7a093cd > 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.jeg-elementor-kit.jkit-heading .heading-title{font-size:var( --e-global-typography-bfc1a39-font-size );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );}.elementor-1953 .elementor-element.elementor-element-2e50688 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-1953 .elementor-element.elementor-element-2e50688 .jeg-elementor-kit.jkit-heading .heading-title > span{font-size:var( --e-global-typography-secondary-font-size );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-1953 .elementor-element.elementor-element-2e50688 .jeg-elementor-kit.jkit-heading .heading-section-description{font-size:var( --e-global-typography-text-font-size );}.elementor-1953 .elementor-element.elementor-element-2e50688 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-1953 .elementor-element.elementor-element-0484170 .jeg-elementor-kit.jkit-heading .heading-title{font-size:var( --e-global-typography-bfc1a39-font-size );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );}.elementor-1953 .elementor-element.elementor-element-0484170 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-1953 .elementor-element.elementor-element-0484170 .jeg-elementor-kit.jkit-heading .heading-title > span{font-size:var( --e-global-typography-secondary-font-size );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-1953 .elementor-element.elementor-element-0484170 .jeg-elementor-kit.jkit-heading .heading-section-description{font-size:var( --e-global-typography-text-font-size );}.elementor-1953 .elementor-element.elementor-element-0484170 > .elementor-widget-container{margin:0px 0px 0px 0px;}}@media(min-width:768px){.elementor-1953 .elementor-element.elementor-element-234718d8{--content-width:1000px;}.elementor-1953 .elementor-element.elementor-element-4e087a0b{--content-width:1000px;}.elementor-1953 .elementor-element.elementor-element-6401bd4{--width:13%;}.elementor-1953 .elementor-element.elementor-element-743255a4{--width:68%;}.elementor-1953 .elementor-element.elementor-element-5e94d66d{--width:18%;}.elementor-1953 .elementor-element.elementor-element-6abf0aff{--width:100%;}}@media(max-width:1024px) and (min-width:768px){.elementor-1953 .elementor-element.elementor-element-4e087a0b{--content-width:100%;}.elementor-1953 .elementor-element.elementor-element-6401bd4{--width:13%;}.elementor-1953 .elementor-element.elementor-element-743255a4{--width:57%;}.elementor-1953 .elementor-element.elementor-element-5e94d66d{--width:24%;}}.elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li a { margin-left:auto; margin-right: auto; }@media (max-width: 1024px) {.elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li a { margin-left:auto; margin-right: auto; } }@media (max-width: 767px) {.elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li a { margin-left:auto; margin-right: auto; } }<\/style>\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1953\" class=\"elementor elementor-1953\" 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___69f014d2425da\" ><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_69f014d243337\" ><h1 class=\"post-title style-color \">Odpo\u010det DPH na auto od 1. janu\u00e1ra 2026<\/h1><\/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-con-full e-flex e-con e-child\" data-id=\"75c9b4c2\" data-element_type=\"container\" data-e-type=\"container\">\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_69f014d243ac7\" ><div class=\"post-featured-image \"><img fetchpriority=\"high\" decoding=\"async\" width=\"2560\" height=\"1709\" src=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/09\/powerful-headlights-particle-view-modern-luxury-cars-parked-indoors-daytime-scaled.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/09\/powerful-headlights-particle-view-modern-luxury-cars-parked-indoors-daytime-scaled.jpg 2560w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/09\/powerful-headlights-particle-view-modern-luxury-cars-parked-indoors-daytime-300x200.jpg 300w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/09\/powerful-headlights-particle-view-modern-luxury-cars-parked-indoors-daytime-1024x684.jpg 1024w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/09\/powerful-headlights-particle-view-modern-luxury-cars-parked-indoors-daytime-768x513.jpg 768w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/09\/powerful-headlights-particle-view-modern-luxury-cars-parked-indoors-daytime-1536x1025.jpg 1536w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/09\/powerful-headlights-particle-view-modern-luxury-cars-parked-indoors-daytime-2048x1367.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_69f014d2443a7\" ><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_69f014d244af2\" ><p class=\"post-date \">29. September 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_69f014d245a6e\" ><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\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__6_69f014d246f60\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\"><\/h2><\/div><div class=\"heading-section-description\"><p>D\u0148a <strong data-start=\"141\" data-end=\"156\">25. 9. 2025<\/strong> bol schv\u00e1len\u00fd tret\u00ed bal\u00edk konsolida\u010dn\u00fdch opatren\u00ed, ktor\u00e9ho s\u00fa\u010das\u0165ou je <strong data-start=\"228\" data-end=\"254\">obmedzenie odpo\u010dtu DPH<\/strong> pri firemn\u00fdch vozidl\u00e1ch vyu\u017e\u00edvan\u00fdch aj na s\u00fakromn\u00e9 \u00fa\u010dely. Slovensko na to z\u00edskalo <strong data-start=\"337\" data-end=\"357\">eur\u00f3psku v\u00fdnimku<\/strong> (vykon\u00e1vacie rozhodnutie Rady E\u00da z <strong data-start=\"393\" data-end=\"408\">14. 4. 2025<\/strong>). V\u00fdnimka plat\u00ed do <strong data-start=\"428\" data-end=\"443\">30. 6. 2028<\/strong> a m\u00f4\u017ee sa pred\u013a\u017ei\u0165; ak SR bude chcie\u0165 pokra\u010dova\u0165, <strong data-start=\"494\" data-end=\"512\">do 30. 9. 2027<\/strong> m\u00e1 Komisii posla\u0165 \u017eiados\u0165 spolu so spr\u00e1vou o uplat\u0148ovan\u00ed opatrenia. Rezort financi\u00ed opatrenie od\u00f4vod\u0148uje snahou obmedzi\u0165 dlhodob\u00e9 zneu\u017e\u00edvanie a zn\u00ed\u017ei\u0165 administrat\u00edvnu z\u00e1\u0165a\u017e.<\/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-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__7_69f014d248092\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Z\u00e1kladn\u00e9 pravidlo<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"726\" data-end=\"792\">Platite\u013e DPH, ktor\u00fd <strong data-start=\"746\" data-end=\"791\">od 01. 01. 2026 do 30. 06. 2028 (vr\u00e1tane)<\/strong>:<\/p><ul data-start=\"793\" data-end=\"997\"><li data-start=\"793\" data-end=\"896\"><p data-start=\"795\" data-end=\"896\"><strong data-start=\"795\" data-end=\"808\">nadobudne<\/strong> investi\u010dn\u00fd majetok \u2013 <strong data-start=\"830\" data-end=\"857\">osobn\u00e9 motorov\u00e9 vozidlo<\/strong> kateg\u00f3rie <strong data-start=\"868\" data-end=\"889\">M1, L1e alebo L3e<\/strong>, alebo<\/p><\/li><li data-start=\"897\" data-end=\"997\"><p data-start=\"899\" data-end=\"997\">bude vozidlo <strong data-start=\"912\" data-end=\"972\">pou\u017e\u00edva\u0165 na z\u00e1klade n\u00e1jomnej zmluvy inej ako kr\u00e1tkodobej<\/strong> (resp. obdobnej zmluvy),<\/p><\/li><\/ul><p data-start=\"999\" data-end=\"1192\"><strong data-start=\"999\" data-end=\"1050\">uplatn\u00ed n\u00e1rok na odpo\u010det DPH len v rozsahu 50 %<\/strong>. Toto kr\u00e1tenie sa t\u00fdka <strong data-start=\"1074\" data-end=\"1092\">n\u00e1kupu vozidla<\/strong> aj <strong data-start=\"1096\" data-end=\"1138\">v\u0161etk\u00fdch s\u00favisiacich tovarov a slu\u017eieb<\/strong> (servis, pohonn\u00e9 l\u00e1tky, pneumatiky, um\u00fdvanie a pod.).<\/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-f84d0d7 elementor-widget elementor-widget-jkit_heading\" data-id=\"f84d0d7\" 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_69f014d249284\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Ktor\u00e9 vozidl\u00e1 s\u00fa dotknut\u00e9 a \u010do je \u201einvesti\u010dn\u00fd majetok\u201c<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"1255\" data-end=\"1413\"><strong data-start=\"1255\" data-end=\"1277\">Investi\u010dn\u00fd majetok<\/strong> je hnute\u013en\u00e1 vec so samostatn\u00fdm technicko-ekonomick\u00fdm ur\u010den\u00edm, ktorej <strong data-start=\"1347\" data-end=\"1394\">obstar\u00e1vacia cena bez DPH presahuje 1 700 \u20ac<\/strong>. Do re\u017eimu patria:<\/p><ul data-start=\"1414\" data-end=\"1630\"><li data-start=\"1414\" data-end=\"1498\"><p data-start=\"1416\" data-end=\"1498\"><strong data-start=\"1416\" data-end=\"1422\">M1<\/strong> \u2013 osobn\u00e9 aut\u00e1 ur\u010den\u00e9 na prepravu os\u00f4b s najviac 8 sedadlami okrem vodi\u010da,<\/p><\/li><li data-start=\"1499\" data-end=\"1566\"><p data-start=\"1501\" data-end=\"1566\"><strong data-start=\"1501\" data-end=\"1508\">L1e<\/strong> \u2013 \u013eahk\u00e9 dvojkolesov\u00e9 vozidl\u00e1 (do 50 cm\u00b3 alebo do 4 kW),<\/p><\/li><li data-start=\"1567\" data-end=\"1630\"><p data-start=\"1569\" data-end=\"1630\"><strong data-start=\"1569\" data-end=\"1576\">L3e<\/strong> \u2013 motocykle a dvojkolesov\u00e9 vozidl\u00e1 bez limitu v\u00fdkonu.<\/p><\/li><\/ul><p><strong data-start=\"1632\" data-end=\"1647\">Mimo re\u017eimu<\/strong> s\u00fa <strong data-start=\"1651\" data-end=\"1696\">kami\u00f3ny, dod\u00e1vky, pr\u00edvesy a in\u00e9 kateg\u00f3rie<\/strong> ako M1\/L1e\/L3e a <strong data-start=\"1714\" data-end=\"1736\">vozidl\u00e1 do 1 700 \u20ac<\/strong>.<\/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-8033dc5 elementor-widget elementor-widget-jkit_heading\" data-id=\"8033dc5\" 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_69f014d24a4a0\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Rozhoduje moment nadobudnutia<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"1777\" data-end=\"1894\">Pri zaraden\u00ed do re\u017eimu je k\u013e\u00fa\u010dov\u00e9 <strong data-start=\"1811\" data-end=\"1855\">nadobudnutie pr\u00e1va naklada\u0165 ako vlastn\u00edk<\/strong> (nie registr\u00e1cia, nie pridelenie E\u010cV).<\/p><p data-start=\"1896\" data-end=\"2127\"><strong data-start=\"1896\" data-end=\"1918\">Modelov\u00e1 situ\u00e1cia:<\/strong> Spolo\u010dnos\u0165 k\u00fapi auto s d\u00e1tumom dodania na fakt\u00fare <strong data-start=\"1969\" data-end=\"1985\">28. 12. 2025<\/strong> a od tohto d\u0148a je vlastn\u00edkom, hoci vozidlo stoj\u00ed u predajcu bez E\u010cV. <strong data-start=\"2055\" data-end=\"2085\">Nov\u00e9 kr\u00e1tenie sa neuplatn\u00ed<\/strong> \u2013 postupuje pod\u013ea dovtedaj\u0161\u00edch pravidiel.<\/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-9b87507 elementor-widget elementor-widget-jkit_heading\" data-id=\"9b87507\" 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_69f014d24b4c1\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">V\u00fdnimky: kedy sa 50 % neuplatn\u00ed (100 % odpo\u010det)<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"2183\" data-end=\"2273\">Zn\u00ed\u017eenie na polovicu <strong data-start=\"2204\" data-end=\"2215\">neplat\u00ed<\/strong>, ak platite\u013e vozidlo <strong data-start=\"2237\" data-end=\"2272\">nadobudol alebo pou\u017e\u00edva v\u00fdlu\u010dne<\/strong>:<\/p><ol data-start=\"2274\" data-end=\"2632\"><li data-start=\"2274\" data-end=\"2373\"><p data-start=\"2277\" data-end=\"2373\">na podnikanie, ktor\u00fdm je <strong data-start=\"2302\" data-end=\"2322\">kr\u00e1tkodob\u00fd n\u00e1jom<\/strong> alebo <strong data-start=\"2329\" data-end=\"2357\">in\u00fd ako kr\u00e1tkodob\u00fd n\u00e1jom<\/strong> osobn\u00fdch \u00e1ut,<\/p><\/li><li data-start=\"2374\" data-end=\"2473\"><p data-start=\"2377\" data-end=\"2473\">na podnikanie, ktor\u00fdm je <strong data-start=\"2402\" data-end=\"2449\">doprava os\u00f4b a ich bato\u017einy za protihodnotu<\/strong> (vr\u00e1tane taxislu\u017eby),<\/p><\/li><li data-start=\"2474\" data-end=\"2565\"><p data-start=\"2477\" data-end=\"2565\">na podnikanie, ktor\u00fdm je <strong data-start=\"2502\" data-end=\"2530\">prev\u00e1dzkovanie auto\u0161koly<\/strong>, ak ide o <strong data-start=\"2541\" data-end=\"2554\">v\u00fdcvikov\u00e9<\/strong> vozidlo,<\/p><\/li><li data-start=\"2566\" data-end=\"2632\"><p data-start=\"2569\" data-end=\"2632\">ako <strong data-start=\"2573\" data-end=\"2616\">predv\u00e1dzacie, testovacie alebo n\u00e1hradn\u00e9<\/strong> osobn\u00e9 vozidlo.<\/p><\/li><\/ol><p data-start=\"2634\" data-end=\"2838\">Zn\u00ed\u017een\u00fd n\u00e1rok sa <strong data-start=\"2651\" data-end=\"2664\">neuplatn\u00ed<\/strong> ani vtedy, ak platite\u013e <strong data-start=\"2688\" data-end=\"2754\">nadobudol vozidlo ako investi\u010dn\u00fd majetok v\u00fdlu\u010dne na podnikanie<\/strong> alebo vozidlo <strong data-start=\"2769\" data-end=\"2802\">pou\u017e\u00edva v\u00fdlu\u010dne na podnikanie<\/strong> a vedie o tom <strong data-start=\"2817\" data-end=\"2837\">podrobn\u00e9 z\u00e1znamy<\/strong>.<\/p><h4 data-start=\"2840\" data-end=\"2883\">Oznamovacia povinnos\u0165 pri 100 % odpo\u010dte<\/h4><p data-start=\"2884\" data-end=\"3107\">Ak si uplatn\u00edte <strong data-start=\"2900\" data-end=\"2917\">100 % odpo\u010det<\/strong>, ste povinn\u00ed to <strong data-start=\"2934\" data-end=\"2960\">ozn\u00e1mi\u0165 da\u0148ov\u00e9mu \u00faradu<\/strong> v lehote na podanie priznania za obdobie, v ktorom ste si 100 % uplatnili. Bez riadnych z\u00e1znamov hroz\u00ed, \u017ee pri kontrole spr\u00e1vca dane n\u00e1rok neuzn\u00e1.<\/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-ff849c1 elementor-widget elementor-widget-jkit_heading\" data-id=\"ff849c1\" 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__11_69f014d24c872\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Povinn\u00e1 evidencia pre 100 % (elektronicky, za ka\u017ed\u00e9 vozidlo)<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"3176\" data-end=\"3273\">Z\u00e1znamy sa ved\u00fa <strong data-start=\"3192\" data-end=\"3208\">elektronicky<\/strong>, <strong data-start=\"3210\" data-end=\"3222\">osobitne<\/strong> za ka\u017ed\u00e9 nadobudnut\u00e9 vozidlo a obsahuj\u00fa minim\u00e1lne:<\/p><ul data-start=\"3274\" data-end=\"3780\"><li data-start=\"3274\" data-end=\"3312\"><p data-start=\"3276\" data-end=\"3312\"><strong data-start=\"3276\" data-end=\"3301\">VIN, E\u010cV, n\u00e1zov a typ<\/strong> vozidla,<\/p><\/li><li data-start=\"3313\" data-end=\"3432\"><p data-start=\"3315\" data-end=\"3432\"><strong data-start=\"3315\" data-end=\"3334\">stav tachometra<\/strong> v de\u0148 za\u010datia evidencie, na konci <strong data-start=\"3369\" data-end=\"3401\">ka\u017ed\u00e9ho zda\u0148ovacieho obdobia<\/strong> a v de\u0148 ukon\u010denia evidencie,<\/p><\/li><li data-start=\"3433\" data-end=\"3665\"><p data-start=\"3435\" data-end=\"3665\"><strong data-start=\"3435\" data-end=\"3460\">z\u00e1znam o ka\u017edej jazde<\/strong>: poradov\u00e9 \u010d\u00edslo, meno a priezvisko vodi\u010da, d\u00e1tum a \u010das za\u010diatku\/konca, <strong data-start=\"3532\" data-end=\"3546\">\u00fa\u010del jazdy<\/strong> preukazuj\u00faci podnikanie, miesto \u0161tartu a cie\u013ea, po\u010det najazden\u00fdch km, stav po\u010d\u00edtadla <strong data-start=\"3632\" data-end=\"3640\">pred<\/strong> a <strong data-start=\"3643\" data-end=\"3649\">po<\/strong> ka\u017edej jazde,<\/p><\/li><li data-start=\"3666\" data-end=\"3780\"><p data-start=\"3668\" data-end=\"3780\"><strong data-start=\"3668\" data-end=\"3723\">evidenciu nadobudnut\u00fdch tovarov a prijat\u00fdch slu\u017eieb<\/strong> k prev\u00e1dzke vozidla (\u0161pecifik\u00e1cia, cena bez DPH, d\u00e1tum).<\/p><\/li><\/ul><p data-start=\"3782\" data-end=\"3937\">Na v\u00fdzvu spr\u00e1vcu dane musia by\u0165 z\u00e1znamy <strong data-start=\"3822\" data-end=\"3867\">spr\u00edstupnen\u00e9 elektronick\u00fdmi prostriedkami<\/strong>. Administrat\u00edvna z\u00e1\u0165a\u017e pri cie\u013eovan\u00ed na 100 % t\u00fdm <strong data-start=\"3918\" data-end=\"3936\">v\u00fdrazne rastie<\/strong>.<\/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-fd69d80 elementor-widget elementor-widget-jkit_heading\" data-id=\"fd69d80\" 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__12_69f014d24db79\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Dopady na da\u0148 z pr\u00edjmov<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"3969\" data-end=\"4181\">Novela <strong data-start=\"3976\" data-end=\"3986\">nemen\u00ed<\/strong> z\u00e1kladn\u00e9 princ\u00edpy uplat\u0148ovania v\u00fddavkov pod\u013ea z\u00e1kona o dani z pr\u00edjmov (napr. odpisy). <strong data-start=\"4073\" data-end=\"4085\">V\u00fdnimka:<\/strong> prechodn\u00e9 ustanovenie <strong data-start=\"4108\" data-end=\"4120\">\u00a7 52zzzk<\/strong> \u2013 <strong data-start=\"4123\" data-end=\"4142\">neuplatnen\u00e1 DPH<\/strong> z obdobia <strong data-start=\"4153\" data-end=\"4180\">01.01.2026 \u2013 30.06.2028<\/strong>:<\/p><ul data-start=\"4182\" data-end=\"4297\"><li data-start=\"4182\" data-end=\"4214\"><p data-start=\"4184\" data-end=\"4214\"><strong data-start=\"4184\" data-end=\"4211\">nie je da\u0148ov\u00fdm v\u00fddavkom<\/strong>,<\/p><\/li><li data-start=\"4215\" data-end=\"4265\"><p data-start=\"4217\" data-end=\"4265\"><strong data-start=\"4217\" data-end=\"4254\">nie je s\u00fa\u010das\u0165ou obstar\u00e1vacej ceny<\/strong> vozidla,<\/p><\/li><li data-start=\"4266\" data-end=\"4297\"><p data-start=\"4268\" data-end=\"4297\"><strong data-start=\"4268\" data-end=\"4296\">ned\u00e1 sa da\u0148ovo odpisova\u0165<\/strong>.<\/p><\/li><\/ul><p data-start=\"4299\" data-end=\"4374\">Znamen\u00e1 to, \u017ee \u201eprepadnut\u00e1\u201c polovica DPH sa <strong data-start=\"4343\" data-end=\"4351\">ned\u00e1<\/strong> zachr\u00e1ni\u0165 cez n\u00e1klady.<\/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-2e50688 elementor-widget elementor-widget-jkit_heading\" data-id=\"2e50688\" 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__13_69f014d24edc8\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Pr\u00edklady a v\u00fdpo\u010dty<\/h2><\/div><div class=\"heading-section-description\"><h4 data-start=\"4402\" data-end=\"4446\">8.1 N\u00e1kup v roku 2026, zmie\u0161an\u00e9 pou\u017eitie<\/h4><p data-start=\"4447\" data-end=\"4846\">Obstar\u00e1vacia cena: <strong data-start=\"4466\" data-end=\"4478\">20 000 \u20ac<\/strong>, DPH <strong data-start=\"4484\" data-end=\"4495\">4 600 \u20ac<\/strong>.<br data-start=\"4496\" data-end=\"4499\" \/>\u2013 <strong data-start=\"4501\" data-end=\"4516\">Nov\u00fd re\u017eim:<\/strong> odpo\u010d\u00edtate <strong data-start=\"4528\" data-end=\"4539\">2 300 \u20ac<\/strong> (50 %). V\u0161etky s\u00favisiace DPH (PHL, servis, pneumatiky, umyv\u00e1rka\u2026) <strong data-start=\"4606\" data-end=\"4623\">tie\u017e len 50 %<\/strong>. <strong data-start=\"4625\" data-end=\"4640\">Neuplatnen\u00e1<\/strong> \u010das\u0165 DPH <strong data-start=\"4650\" data-end=\"4660\">nie je<\/strong> da\u0148ov\u00fd v\u00fddavok.<br data-start=\"4676\" data-end=\"4679\" \/>\u2013 <strong data-start=\"4681\" data-end=\"4710\">Star\u00fd re\u017eim (porovnanie):<\/strong> pri re\u00e1lnom pomere 90 % podnikanie \/ 10 % s\u00fakromne by odpo\u010det bol <strong data-start=\"4777\" data-end=\"4788\">4 140 \u20ac<\/strong>. Rozdiel oproti nov\u00e9mu re\u017eimu: <strong data-start=\"4820\" data-end=\"4831\">1 840 \u20ac<\/strong> u\u017e pri n\u00e1kupe.<\/p><h4 data-start=\"4848\" data-end=\"4907\">8.2 Predaj vozidla do 5 rokov (\u00faprava odpo\u010d\u00edtanej dane)<\/h4><p data-start=\"4908\" data-end=\"5239\">Ak vozidlo s 50 % odpo\u010dtom <strong data-start=\"4935\" data-end=\"4957\">pred\u00e1te do 5 rokov<\/strong> od nadobudnutia, vykon\u00e1 sa <strong data-start=\"4985\" data-end=\"5012\">\u00faprava odpo\u010d\u00edtanej dane<\/strong> (\u201edo\u010d\u00edtanie\u201c).<br data-start=\"5027\" data-end=\"5030\" \/>Modelovo: odpo\u010det pri k\u00fape <strong data-start=\"5057\" data-end=\"5068\">2 300 \u20ac<\/strong>, predaj o rok nesk\u00f4r \u2192 <strong data-start=\"5092\" data-end=\"5121\">dodato\u010dn\u00fd odpo\u010det 1 840 \u20ac<\/strong> pod\u013ea z\u00e1konn\u00e9ho vzorca. Pri predaji sa DPH uplat\u0148uje z <strong data-start=\"5178\" data-end=\"5201\">cel\u00e9ho z\u00e1kladu dane<\/strong> (v pr\u00edklade pou\u017eit\u00e1 sadzba <strong data-start=\"5229\" data-end=\"5237\">23 %<\/strong>).<\/p><h4 data-start=\"5241\" data-end=\"5285\">8.3 Moment nadobudnutia \u2013 dopad na re\u017eim<\/h4><p data-start=\"5286\" data-end=\"5442\">K\u00fapa s d\u00e1tumom dodania <strong data-start=\"5309\" data-end=\"5325\">28. 12. 2025<\/strong> \u2192 <strong data-start=\"5328\" data-end=\"5344\">bez kr\u00e1tenia<\/strong> pod\u013ea novely (postup pod\u013ea dovtedaj\u0161\u00edch pravidiel), aj ke\u010f vozidlo e\u0161te nem\u00e1 E\u010cV a je u predajcu.<\/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-0484170 elementor-widget elementor-widget-jkit_heading\" data-id=\"0484170\" 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__14_69f014d250176\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">\u010co sa nemen\u00ed pri u\u017e zak\u00fapen\u00fdch vozidl\u00e1ch a \u010do m\u00f4\u017ee pr\u00eds\u0165<\/h2><\/div><div class=\"heading-section-description\"><p>Pri vozidl\u00e1ch <strong data-start=\"5521\" data-end=\"5551\">zak\u00fapen\u00fdch do 31. 12. 2025<\/strong> novela <strong data-start=\"5559\" data-end=\"5577\">neuv\u00e1dza zmeny<\/strong>. Ke\u010f\u017ee v praxi vznik\u00e1 ve\u013ea ot\u00e1zok, o\u010dak\u00e1va sa <strong data-start=\"5624\" data-end=\"5648\">metodick\u00e9 usmernenie<\/strong>. Re\u017eim 50 % sa dnes nastavuje na <strong data-start=\"5682\" data-end=\"5709\">01.01.2026 \u2013 30.06.2028<\/strong>; jeho pred\u013a\u017eenie bude z\u00e1visie\u0165 od rozhodnutia po \u017eiadosti SR.<\/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<\/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 Odpo\u010det DPH na auto od 1. janu\u00e1ra 2026 Autor Dobryuctovnik Publikovan\u00e9 29. septembra 2025 Zdie\u013eajte \u010dl\u00e1nok D\u0148a 25. 9. 2025 bol schv\u00e1len\u00fd tret\u00ed bal\u00edk konsolida\u010dn\u00fdch opatren\u00ed, ktor\u00e9ho s\u00fa\u010das\u0165ou je obmedzenie odpo\u010dtu DPH pri firemn\u00fdch vozidl\u00e1ch vyu\u017e\u00edvan\u00fdch aj na s\u00fakromn\u00e9 \u00fa\u010dely. Slovensko na to z\u00edskalo eur\u00f3psku v\u00fdnimku (vykon\u00e1vacie rozhodnutie Rady E\u00da z 14. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1957,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-1953","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\/1953","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=1953"}],"version-history":[{"count":12,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/1953\/revisions"}],"predecessor-version":[{"id":2559,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/1953\/revisions\/2559"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media\/1957"}],"wp:attachment":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media?parent=1953"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/categories?post=1953"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/tags?post=1953"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}