{"id":2181,"date":"2025-10-13T11:51:39","date_gmt":"2025-10-13T09:51:39","guid":{"rendered":"https:\/\/www.dobry-uctovnik.sk\/?p=2181"},"modified":"2025-10-15T09:00:57","modified_gmt":"2025-10-15T07:00:57","slug":"sadzby-dph-od-1-januara-2026","status":"publish","type":"post","link":"https:\/\/www.dobry-uctovnik.sk\/en\/sadzby-dph-od-1-januara-2026\/","title":{"rendered":"VAT rates from January 1, 2026"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2181\" class=\"elementor elementor-2181\" 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___6a68ad19ca1e9\" ><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_6a68ad19cbf72\" ><h1 class=\"post-title style-color \">Sadzby DPH 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_6a68ad19cd5d1\" ><div class=\"post-featured-image \"><img fetchpriority=\"high\" decoding=\"async\" width=\"2560\" height=\"1708\" src=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/10\/finance-planning-budget-savings-manager-calculating-expenses-taxes-company-profits-with-laptop-paperwork-calculator-closeup-hands-female-financial-leader-checking-office-staff-payroll-scaled.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/10\/finance-planning-budget-savings-manager-calculating-expenses-taxes-company-profits-with-laptop-paperwork-calculator-closeup-hands-female-financial-leader-checking-office-staff-payroll-scaled.jpg 2560w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/10\/finance-planning-budget-savings-manager-calculating-expenses-taxes-company-profits-with-laptop-paperwork-calculator-closeup-hands-female-financial-leader-checking-office-staff-payroll-300x200.jpg 300w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/10\/finance-planning-budget-savings-manager-calculating-expenses-taxes-company-profits-with-laptop-paperwork-calculator-closeup-hands-female-financial-leader-checking-office-staff-payroll-1024x683.jpg 1024w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/10\/finance-planning-budget-savings-manager-calculating-expenses-taxes-company-profits-with-laptop-paperwork-calculator-closeup-hands-female-financial-leader-checking-office-staff-payroll-768x513.jpg 768w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/10\/finance-planning-budget-savings-manager-calculating-expenses-taxes-company-profits-with-laptop-paperwork-calculator-closeup-hands-female-financial-leader-checking-office-staff-payroll-1536x1025.jpg 1536w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/10\/finance-planning-budget-savings-manager-calculating-expenses-taxes-company-profits-with-laptop-paperwork-calculator-closeup-hands-female-financial-leader-checking-office-staff-payroll-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_6a68ad19cead4\" ><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_6a68ad19cfa46\" ><p class=\"post-date \">13. October 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_6a68ad19d1a8d\" ><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_6a68ad19d5032\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\"><\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"310\" data-end=\"687\">Od <strong data-start=\"313\" data-end=\"332\">1. janu\u00e1ra 2026<\/strong> vstupuj\u00fa do \u00fa\u010dinnosti zmeny, ktor\u00e9 sa dotkn\u00fa najm\u00e4 <strong data-start=\"384\" data-end=\"406\">vybran\u00fdch potrav\u00edn<\/strong>. Produkty so <strong data-start=\"420\" data-end=\"457\">zv\u00fd\u0161en\u00fdm obsahom cukru alebo soli<\/strong> prech\u00e1dzaj\u00fa z doteraj\u0161ej zn\u00ed\u017eenej sadzby <strong data-start=\"499\" data-end=\"507\">19 %<\/strong> na <strong data-start=\"511\" data-end=\"535\">z\u00e1kladn\u00fa sadzbu 23 %<\/strong>. Na\u010falej platia tri sadzby DPH: <strong data-start=\"568\" data-end=\"587\">23 % (z\u00e1kladn\u00e1)<\/strong>, <strong data-start=\"589\" data-end=\"597\">19 %<\/strong> a <strong data-start=\"600\" data-end=\"607\">5 %<\/strong> (zn\u00ed\u017een\u00e9). Zoznamy tovarov a slu\u017eieb ur\u010duj\u00fa <strong data-start=\"652\" data-end=\"673\">pr\u00edlohy \u010d. 7 a 7a<\/strong> z\u00e1kona o DPH.<\/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_6a68ad19d6417\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">R\u00fdchla orient\u00e1cia: ktor\u00e9 sadzby platia v roku 2026<\/h2><\/div><div class=\"heading-section-description\"><ul data-start=\"752\" data-end=\"1464\"><li data-start=\"752\" data-end=\"854\"><p data-start=\"754\" data-end=\"854\"><strong data-start=\"754\" data-end=\"778\">Z\u00e1kladn\u00e1 sadzba 23 %<\/strong> \u2013 v\u0161eobecn\u00e9 pravidlo; po novom aj pre \u010das\u0165 \u201esladk\u00fdch a slan\u00fdch\u201c potrav\u00edn.<\/p><\/li><li data-start=\"855\" data-end=\"1069\"><p data-start=\"857\" data-end=\"1069\"><strong data-start=\"857\" data-end=\"880\">Zn\u00ed\u017een\u00e1 sadzba 19 %<\/strong> \u2013 vybran\u00e9 tovary pod\u013ea pr\u00edlohy \u010d. 7 (bod 1) a slu\u017eby pod\u013ea pr\u00edlohy \u010d. 7a (bod 1), najm\u00e4 <strong data-start=\"969\" data-end=\"979\">n\u00e1poje<\/strong> pod\u00e1van\u00e9 v r\u00e1mci re\u0161taura\u010dn\u00fdch a stravovac\u00edch slu\u017eieb (okrem alkoholov nad 0,5 % obj.).<\/p><\/li><li data-start=\"1070\" data-end=\"1464\"><p data-start=\"1072\" data-end=\"1464\"><strong data-start=\"1072\" data-end=\"1094\">Zn\u00ed\u017een\u00e1 sadzba 5 %<\/strong> \u2013 vybran\u00e9 z\u00e1kladn\u00e9 potraviny, vybran\u00e9 tla\u010doviny, kult\u00fara (vstupn\u00e9), <strong data-start=\"1163\" data-end=\"1184\">ubytovanie, jedlo<\/strong> v r\u00e1mci stravovac\u00edch slu\u017eieb, <strong data-start=\"1215\" data-end=\"1234\">pom\u00f4cky pre Z\u0164P<\/strong>, vybran\u00e9 zdravotn\u00edcke a farmaceutick\u00e9 produkty, <strong data-start=\"1283\" data-end=\"1321\">\u0161t\u00e1tom podporovan\u00e9 n\u00e1jomn\u00e9 b\u00fdvanie<\/strong> (dodanie a obnova \u2013 mimo nebytov\u00fdch priestorov) a tovary\/slu\u017eby <strong data-start=\"1386\" data-end=\"1424\">registrovan\u00fdch soci\u00e1lnych podnikov<\/strong>, ak cel\u00fd zisk pou\u017e\u00edvaj\u00fa na hlavn\u00fd cie\u013e.<\/p><\/li><\/ul><blockquote data-start=\"1466\" data-end=\"1624\"><p data-start=\"1468\" data-end=\"1624\"><strong data-start=\"1468\" data-end=\"1493\">Pozn\u00e1mka k roku 2025:<\/strong> okruh polo\u017eiek v <strong data-start=\"1511\" data-end=\"1518\">5 %<\/strong> bol roz\u0161\u00edren\u00fd (napr. bezlepkov\u00e9 potraviny, tla\u010d, vybran\u00e9 kult\u00farne slu\u017eby) s \u00fa\u010dinnos\u0165ou od <strong data-start=\"1609\" data-end=\"1623\">1. 7. 2025<\/strong>.<\/p><\/blockquote><\/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_6a68ad19d79a6\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">\u010co sa men\u00ed od 1. 1. 2026 pri potravin\u00e1ch so zv\u00fd\u0161en\u00fdm cukrom a so\u013eou<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"1706\" data-end=\"1792\"><strong data-start=\"1706\" data-end=\"1733\">Ru\u0161\u00ed sa uplatnenie 19 %<\/strong> na \u010das\u0165 polo\u017eiek a <strong data-start=\"1753\" data-end=\"1778\">bud\u00fa sa zda\u0148ova\u0165 23 %<\/strong>. Ide najm\u00e4 o:<\/p><ul data-start=\"1793\" data-end=\"1901\"><li data-start=\"1793\" data-end=\"1872\"><p data-start=\"1795\" data-end=\"1872\"><strong data-start=\"1795\" data-end=\"1869\">sladkosti a cukrovinky, kol\u00e1\u010de, zmrzliny, d\u017eemy, sladen\u00e9 nealko n\u00e1poje<\/strong>,<\/p><\/li><li data-start=\"1873\" data-end=\"1901\"><p data-start=\"1875\" data-end=\"1901\"><strong data-start=\"1875\" data-end=\"1900\">r\u00f4zne slan\u00e9 pochutiny<\/strong>.<\/p><\/li><\/ul><h3 data-start=\"1903\" data-end=\"1966\">V\u00fdnimky \u2013 dietetick\u00e9 potraviny (ost\u00e1vaj\u00fa v zn\u00ed\u017eenom re\u017eime)<\/h3><p data-start=\"1967\" data-end=\"2083\">Zmena <strong data-start=\"1973\" data-end=\"1995\">sa net\u00fdka v\u00fdrobkov<\/strong> uveden\u00fdch v zozname <strong data-start=\"2016\" data-end=\"2041\">dietetick\u00fdch potrav\u00edn<\/strong> Ministerstva zdravotn\u00edctva SR, napr\u00edklad:<\/p><ul data-start=\"2084\" data-end=\"2390\"><li data-start=\"2084\" data-end=\"2247\"><p data-start=\"2086\" data-end=\"2247\">v\u00fdrobky <strong data-start=\"2094\" data-end=\"2117\">bez pridan\u00e9ho cukru<\/strong> alebo s <strong data-start=\"2126\" data-end=\"2154\">minim\u00e1lnym obsahom cukru<\/strong> (napr. <strong data-start=\"2162\" data-end=\"2182\">celozrnn\u00e9 pe\u010divo<\/strong>, <strong data-start=\"2184\" data-end=\"2207\">neochuten\u00e9\/nesolen\u00e9<\/strong> extrudovan\u00e9 \u010di expandovan\u00e9 produkty),<\/p><\/li><li data-start=\"2248\" data-end=\"2390\"><p data-start=\"2250\" data-end=\"2390\"><strong data-start=\"2250\" data-end=\"2299\">vybran\u00e9 mlie\u010dne, rastlinn\u00e9 a jogurtov\u00e9 n\u00e1poje<\/strong> bez k\u00e1vy\/\u010daju a niektor\u00e9 <strong data-start=\"2325\" data-end=\"2389\">nealko n\u00e1poje bez pridan\u00e9ho cukru, sladidiel a bez k\u00e1vy\/\u010daju<\/strong>.<\/p><\/li><\/ul><blockquote data-start=\"2392\" data-end=\"2582\"><p data-start=\"2394\" data-end=\"2582\"><strong data-start=\"2394\" data-end=\"2412\">Praktick\u00fd tip:<\/strong> Ak pred\u00e1vate sortiment na hrane medzi \u201edietetickou\u201c a \u201ebe\u017enou\u201c potravinou, vy\u017eiadajte si potvrdenie\/zaradenie a dr\u017ete intern\u00fa dokument\u00e1ciu. Zn\u00ed\u017een\u00fa sadzbu obhajujete vy.<\/p><\/blockquote><\/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_6a68ad19d91b6\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Zn\u00ed\u017een\u00e1 sadzba 19 % \u2013 \u010do v nej zost\u00e1va (v\u00fdber)<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"2643\" data-end=\"2744\"><strong data-start=\"2643\" data-end=\"2653\">Tovary<\/strong> pod\u013ea <strong data-start=\"2660\" data-end=\"2682\">pr\u00edlohy \u010d. 7 bod 1<\/strong> (okrem vybran\u00e9ho dovozu zda\u0148ovan\u00e9ho pod\u013ea \u00a7 68cb), napr\u00edklad:<\/p><ul data-start=\"2745\" data-end=\"3085\"><li data-start=\"2745\" data-end=\"2803\"><p data-start=\"2747\" data-end=\"2803\"><strong data-start=\"2747\" data-end=\"2769\">cukor a cukrovinky<\/strong>, <strong data-start=\"2771\" data-end=\"2800\">kakao a pr\u00edpravky z kakaa<\/strong>;<\/p><\/li><li data-start=\"2804\" data-end=\"2886\"><p data-start=\"2806\" data-end=\"2886\"><strong data-start=\"2806\" data-end=\"2848\">pr\u00edpravky z obiln\u00edn\/m\u00faky\/\u0161krobu\/mlieka<\/strong> (s presn\u00fdmi vyl\u00fa\u010deniami v pr\u00edlohe);<\/p><\/li><li data-start=\"2887\" data-end=\"2917\"><p data-start=\"2889\" data-end=\"2917\"><strong data-start=\"2889\" data-end=\"2914\">r\u00f4zne jedl\u00e9 pr\u00edpravky<\/strong>;<\/p><\/li><li data-start=\"2918\" data-end=\"2998\"><p data-start=\"2920\" data-end=\"2998\"><strong data-start=\"2920\" data-end=\"2934\">pitn\u00e9 vody<\/strong> mimo rozvodnej siete; <strong data-start=\"2957\" data-end=\"2965\">ocot<\/strong>; <strong data-start=\"2967\" data-end=\"2995\">so\u013e vhodn\u00e1 na konzum\u00e1ciu<\/strong>;<\/p><\/li><li data-start=\"2999\" data-end=\"3026\"><p data-start=\"3001\" data-end=\"3026\"><strong data-start=\"3001\" data-end=\"3023\">elektrick\u00e1 energia<\/strong>;<\/p><\/li><li data-start=\"3027\" data-end=\"3085\"><p data-start=\"3029\" data-end=\"3085\">vybran\u00e9 <strong data-start=\"3037\" data-end=\"3056\">zvy\u0161ky z v\u00fdroby<\/strong> ur\u010den\u00e9 na \u013eudsk\u00fa konzum\u00e1ciu.<\/p><\/li><\/ul><p data-start=\"3087\" data-end=\"3236\"><strong data-start=\"3087\" data-end=\"3097\">Slu\u017eby<\/strong> pod\u013ea <strong data-start=\"3104\" data-end=\"3127\">pr\u00edlohy \u010d. 7a bod 1<\/strong>: <strong data-start=\"3129\" data-end=\"3202\">re\u0161taura\u010dn\u00e9 a stravovacie slu\u017eby pozost\u00e1vaj\u00face z poskytovania n\u00e1pojov<\/strong> (okrem alkoholov nad 0,5 % obj.).<\/p><blockquote data-start=\"3238\" data-end=\"3384\"><p data-start=\"3240\" data-end=\"3384\"><strong data-start=\"3240\" data-end=\"3253\">D\u00f4le\u017eit\u00e9:<\/strong> Mnoh\u00e9 sladk\u00e9\/slan\u00e9 polo\u017eky sa od 2026 <strong data-start=\"3292\" data-end=\"3313\">pres\u00favaj\u00fa na 23 %<\/strong> \u2013 skontrolujte konkr\u00e9tne \u010d\u00edsla coln\u00e9ho sadzobn\u00edka vo va\u0161om sortimente.<\/p><\/blockquote><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b81a718 e-con-full e-flex e-con e-child\" data-id=\"b81a718\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-1a67d8a e-con-full e-flex e-con e-child\" data-id=\"1a67d8a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-d0c8a87 e-flex e-con-boxed e-con e-child\" data-id=\"d0c8a87\" 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-a80924c elementor-widget elementor-widget-heading\" data-id=\"a80924c\" 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<h2 class=\"elementor-heading-title elementor-size-default\">Zalo\u017ete si s.r.o. teraz v\u00fdhodnej\u0161ie<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-380633c elementor-widget elementor-widget-heading\" data-id=\"380633c\" 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<h3 class=\"elementor-heading-title elementor-size-default\">Do 31.12.2025 zalo\u017eenie s.r.o. so z\u013eavou 20 % + 1. mesiac \u00fa\u010dtovn\u00edctva zdarma.<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-67dce23 elementor-widget-mobile__width-inherit elementor-widget elementor-widget-jkit_button\" data-id=\"67dce23\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-button  icon-position-after jeg_module__10_6a68ad19db84d\" ><a href=\"https:\/\/www.dobry-uctovnik.sk\/zalozenie-sro\/\" class=\"jkit-button-wrapper\">Chcem s.r.o. v\u00fdhodnej\u0161ie<\/a><\/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<\/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__11_6a68ad19dc8ae\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Zn\u00ed\u017een\u00e1 sadzba 5 % \u2013 kde sa uplatn\u00ed (v\u00fdber)<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"3442\" data-end=\"3496\"><strong data-start=\"3442\" data-end=\"3452\">Tovary<\/strong> pod\u013ea <strong data-start=\"3459\" data-end=\"3486\">pr\u00edlohy \u010d. 7 body 2 a 3<\/strong>, napr.:<\/p><ul data-start=\"3497\" data-end=\"4091\"><li data-start=\"3497\" data-end=\"3591\"><p data-start=\"3499\" data-end=\"3591\"><strong data-start=\"3499\" data-end=\"3507\">m\u00e4so<\/strong> (hov\u00e4dzie, brav\u010dov\u00e9 \u2013 dom\u00e1ce, ov\u010die\/k\u00f4zie, hydina, kr\u00e1lik), <strong data-start=\"3568\" data-end=\"3588\">sladkovodn\u00e9 ryby<\/strong>;<\/p><\/li><li data-start=\"3592\" data-end=\"3651\"><p data-start=\"3594\" data-end=\"3651\"><strong data-start=\"3594\" data-end=\"3620\">mlieko, maslo, jogurty<\/strong>, <strong data-start=\"3622\" data-end=\"3639\">ov\u010dia bryndza<\/strong>, <strong data-start=\"3641\" data-end=\"3648\">med<\/strong>;<\/p><\/li><li data-start=\"3652\" data-end=\"3694\"><p data-start=\"3654\" data-end=\"3694\">\u0161irok\u00e9 spektrum <strong data-start=\"3670\" data-end=\"3691\">zeleniny a ovocia<\/strong>;<\/p><\/li><li data-start=\"3695\" data-end=\"3777\"><p data-start=\"3697\" data-end=\"3777\"><strong data-start=\"3697\" data-end=\"3715\">m\u00faky a krupice<\/strong>, vr\u00e1tane <strong data-start=\"3725\" data-end=\"3741\">bezlepkov\u00fdch<\/strong> a zo strukov\u00edn\/olejnat\u00fdch semien;<\/p><\/li><li data-start=\"3778\" data-end=\"3870\"><p data-start=\"3780\" data-end=\"3870\"><strong data-start=\"3780\" data-end=\"3815\">\u010derstv\u00fd chlieb a \u010derstv\u00e9 pe\u010divo<\/strong> (pri splnen\u00ed hmotnostn\u00fdch a bezlepkov\u00fdch podmienok);<\/p><\/li><li data-start=\"3871\" data-end=\"3960\"><p data-start=\"3873\" data-end=\"3960\"><strong data-start=\"3873\" data-end=\"3920\">ovocn\u00e9\/zeleninov\u00e9 \u0161\u0165avy bez pridan\u00e9ho cukru<\/strong> alebo s <strong data-start=\"3929\" data-end=\"3957\">max. 5 g cukru na 100 ml<\/strong>;<\/p><\/li><li data-start=\"3961\" data-end=\"4091\"><p data-start=\"3963\" data-end=\"4091\"><strong data-start=\"3963\" data-end=\"4003\">farmaceutick\u00e9 a zdravotn\u00edcke v\u00fdrobky<\/strong>, <strong data-start=\"4005\" data-end=\"4018\">tla\u010doviny<\/strong> (s limitom reklamy a obsahu), <strong data-start=\"4049\" data-end=\"4068\">pom\u00f4cky pre Z\u0164P<\/strong> a vybran \u00e1 <strong data-start=\"4080\" data-end=\"4090\">optika<\/strong>.<\/p><\/li><\/ul><p data-start=\"4093\" data-end=\"4136\"><strong data-start=\"4093\" data-end=\"4103\">Slu\u017eby<\/strong> pod\u013ea <strong data-start=\"4110\" data-end=\"4133\">pr\u00edlohy \u010d. 7a bod 2<\/strong>:<\/p><ul data-start=\"4137\" data-end=\"4485\"><li data-start=\"4137\" data-end=\"4163\"><p data-start=\"4139\" data-end=\"4163\"><strong data-start=\"4139\" data-end=\"4160\">ubytovacie slu\u017eby<\/strong>;<\/p><\/li><li data-start=\"4164\" data-end=\"4240\"><p data-start=\"4166\" data-end=\"4240\"><strong data-start=\"4166\" data-end=\"4237\">re\u0161taura\u010dn\u00e9 a stravovacie slu\u017eby pozost\u00e1vaj\u00face z poskytovania jedla<\/strong>;<\/p><\/li><li data-start=\"4241\" data-end=\"4282\"><p data-start=\"4243\" data-end=\"4282\"><strong data-start=\"4243\" data-end=\"4259\">knihy online<\/strong> (s limitom reklamy);<\/p><\/li><li data-start=\"4283\" data-end=\"4371\"><p data-start=\"4285\" data-end=\"4371\"><strong data-start=\"4285\" data-end=\"4318\">vstupn\u00e9 na kult\u00farne podujatia<\/strong> (divadlo, opera, balet, muzik\u00e1l, b\u00e1bkov\u00e9 divadlo);<\/p><\/li><li data-start=\"4372\" data-end=\"4435\"><p data-start=\"4374\" data-end=\"4435\"><strong data-start=\"4374\" data-end=\"4407\">vstupn\u00e9 do m\u00faze\u00ed a na v\u00fdstavy<\/strong> bez obchodn\u00e9ho zamerania;<\/p><\/li><li data-start=\"4436\" data-end=\"4485\"><p data-start=\"4438\" data-end=\"4485\"><strong data-start=\"4438\" data-end=\"4471\">vstupn\u00e9 na \u0161portov\u00e9 podujatia<\/strong> a <strong data-start=\"4474\" data-end=\"4484\">fitnes<\/strong>.<\/p><\/li><\/ul><p data-start=\"4487\" data-end=\"4514\"><strong data-start=\"4487\" data-end=\"4511\">\u0160peci\u00e1lne 5 % re\u017eimy<\/strong>:<\/p><ul data-start=\"4515\" data-end=\"4800\"><li data-start=\"4515\" data-end=\"4692\"><p data-start=\"4517\" data-end=\"4692\"><strong data-start=\"4517\" data-end=\"4536\">dodanie stavieb<\/strong> ur\u010den\u00fdch na <strong data-start=\"4549\" data-end=\"4587\">\u0161t\u00e1tom podporovan\u00e9 n\u00e1jomn\u00e9 b\u00fdvanie<\/strong> (vr\u00e1tane stavebn\u00e9ho pozemku) a <strong data-start=\"4619\" data-end=\"4639\">obnova\/prestavba<\/strong> tak\u00fdchto stavieb \u2013 <strong data-start=\"4659\" data-end=\"4666\">nie<\/strong> pre nebytov\u00e9 priestory,<\/p><\/li><li data-start=\"4693\" data-end=\"4800\"><p data-start=\"4695\" data-end=\"4800\"><strong data-start=\"4695\" data-end=\"4747\">tovary\/slu\u017eby registrovan\u00fdch soci\u00e1lnych podnikov<\/strong>, ak <strong data-start=\"4752\" data-end=\"4776\">cel\u00fd zisk po zdanen\u00ed<\/strong> ide na ich hlavn\u00fd cie\u013e.<\/p><\/li><\/ul><\/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__12_6a68ad19deb85\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Kedy sa pou\u017eije ktor\u00e1 sadzba: pravidl\u00e1, na ktor\u00e9 sa zab\u00fada<\/h2><\/div><div class=\"heading-section-description\"><h5 data-start=\"4873\" data-end=\"4923\">a) Rozhoduje <strong data-start=\"4890\" data-end=\"4923\">de\u0148 vzniku da\u0148ovej povinnosti<\/strong><\/h5><p data-start=\"4924\" data-end=\"5245\">Pri dod\u00e1vke, slu\u017ebe \u010di oprave z\u00e1kladu dane sa uplatn\u00ed <strong data-start=\"4978\" data-end=\"5005\">sadzba platn\u00e1 v ten de\u0148<\/strong>.<br data-start=\"5006\" data-end=\"5009\" \/><strong data-start=\"5009\" data-end=\"5032\">Pr\u00edklad (dobropis):<\/strong> Ak ste v decembri 2024 dodali tla\u010d (s reklamou do 10 % obsahu) so sadzbou <strong data-start=\"5107\" data-end=\"5115\">10 %<\/strong> a v roku 2025 rie\u0161ite reklam\u00e1ciu s dobropisom, <strong data-start=\"5163\" data-end=\"5175\">dobropis<\/strong> vystav\u00edte <strong data-start=\"5186\" data-end=\"5205\">so sadzbou 10 %<\/strong>, teda so sadzbou <strong data-start=\"5223\" data-end=\"5244\">p\u00f4vodn\u00e9ho dodania<\/strong>.<\/p><h5 data-start=\"5247\" data-end=\"5303\">b) <strong data-start=\"5254\" data-end=\"5275\">Coln\u00e9 zatriedenie<\/strong> \u2013 z\u00e1klad pre spr\u00e1vnu sadzbu<\/h5><p data-start=\"5304\" data-end=\"5472\">Spr\u00e1vne zaradenie tovaru do pr\u00edlohy \u010d. 7 \u010dasto vy\u017eaduje <strong data-start=\"5360\" data-end=\"5402\">z\u00e1v\u00e4zn\u00fa inform\u00e1ciu o colnom zatrieden\u00ed<\/strong> od coln\u00fdch org\u00e1nov. Bez nej je riziko, \u017ee pou\u017eijete nespr\u00e1vnu sadzbu.<\/p><h5 data-start=\"5474\" data-end=\"5503\">c) <strong data-start=\"5481\" data-end=\"5490\">Dovoz<\/strong> pod\u013ea \u00a7 68cb<\/h5><p data-start=\"5504\" data-end=\"5700\">Pri viacer\u00fdch polo\u017ek\u00e1ch s 19 % a 5 % je v z\u00e1kone v\u00fdslovn\u00e1 pozn\u00e1mka \u201e<strong data-start=\"5572\" data-end=\"5599\">okrem dov\u00e1\u017ean\u00e9ho tovaru<\/strong>\u201c, kde sa da\u0148 <strong data-start=\"5613\" data-end=\"5633\">prizn\u00e1va a plat\u00ed<\/strong> pod\u013ea \u00a7 68cb. Ak dov\u00e1\u017eate, overte si, \u010di do v\u00fdnimky <strong data-start=\"5686\" data-end=\"5699\">nepatr\u00edte<\/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\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 \u017divnos\u0165 alebo s.r.o. v roku 2026: \u010co sa oplat\u00ed po konsolid\u00e1cii? Autor Dobryuctovnik Publikovan\u00e9 13. okt\u00f3bra 2025 Zdie\u013eajte \u010dl\u00e1nok Od 1. janu\u00e1ra 2026 vstupuj\u00fa do \u00fa\u010dinnosti zmeny, ktor\u00e9 sa dotkn\u00fa najm\u00e4 vybran\u00fdch potrav\u00edn. Produkty so zv\u00fd\u0161en\u00fdm obsahom cukru alebo soli prech\u00e1dzaj\u00fa z doteraj\u0161ej zn\u00ed\u017eenej sadzby 19 % na z\u00e1kladn\u00fa sadzbu 23 %. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2186,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-2181","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\/2181","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=2181"}],"version-history":[{"count":4,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/2181\/revisions"}],"predecessor-version":[{"id":2185,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/2181\/revisions\/2185"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media\/2186"}],"wp:attachment":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media?parent=2181"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/categories?post=2181"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/tags?post=2181"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}