{"id":2473,"date":"2025-11-25T09:55:33","date_gmt":"2025-11-25T08:55:33","guid":{"rendered":"https:\/\/www.dobry-uctovnik.sk\/?p=2473"},"modified":"2025-12-01T14:00:37","modified_gmt":"2025-12-01T13:00:37","slug":"dan-z-motorovych-vozidiel-pre-rok-2025","status":"publish","type":"post","link":"https:\/\/www.dobry-uctovnik.sk\/en\/dan-z-motorovych-vozidiel-pre-rok-2025\/","title":{"rendered":"Motor vehicle tax for the 2025 tax period"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2473\" class=\"elementor elementor-2473\" 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___6aca2b7a588e9\" ><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_6aca2b7a5996c\" ><h1 class=\"post-title style-color \">Da\u0148 z motorov\u00fdch vozidiel pre zda\u0148ovacie obdobie 2025<\/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_6aca2b7a59f04\" ><div class=\"post-featured-image \"><img fetchpriority=\"high\" decoding=\"async\" width=\"2560\" height=\"1707\" src=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/11\/blue-suv-driving-wet-road-rain-modern-car-rainy-highway-scaled.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/11\/blue-suv-driving-wet-road-rain-modern-car-rainy-highway-scaled.jpg 2560w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/11\/blue-suv-driving-wet-road-rain-modern-car-rainy-highway-300x200.jpg 300w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/11\/blue-suv-driving-wet-road-rain-modern-car-rainy-highway-1024x683.jpg 1024w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/11\/blue-suv-driving-wet-road-rain-modern-car-rainy-highway-768x512.jpg 768w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/11\/blue-suv-driving-wet-road-rain-modern-car-rainy-highway-1536x1024.jpg 1536w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/11\/blue-suv-driving-wet-road-rain-modern-car-rainy-highway-2048x1365.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_6aca2b7a5a5c5\" ><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_6aca2b7a5ab67\" ><p class=\"post-date \">25. November 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_6aca2b7a5b57e\" ><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_6aca2b7a5c47e\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\"><\/h2><\/div><div class=\"heading-section-description\"><p>Nov\u00e9 pravidl\u00e1 od roku 2025 upravuj\u00fa <strong data-start=\"411\" data-end=\"435\">v\u00fdpo\u010det z\u00e1kladu dane<\/strong>, <strong data-start=\"437\" data-end=\"470\">sadzby pod\u013ea hmotnosti\/n\u00e1prav<\/strong> a podmienky <strong data-start=\"483\" data-end=\"497\" data-is-only-node=\"\">osloboden\u00ed<\/strong>. Zhrnuli sme, \u010do presne sledova\u0165 pri zatrieden\u00ed vozidla a pri podan\u00ed priznania.<\/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-1bfa4f5 elementor-widget elementor-widget-jkit_heading\" data-id=\"1bfa4f5\" 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_6aca2b7a5cf75\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Kto je da\u0148ovn\u00edkom a \u010do je predmetom dane<\/h2><\/div><div class=\"heading-section-description\"><p><strong>Da\u0148ovn\u00edk<\/strong> je ka\u017ed\u00e1 <strong>fyzick\u00e1 alebo pr\u00e1vnick\u00e1 osoba<\/strong>, ktor\u00e1 v zda\u0148ovacom obdob\u00ed <strong>pou\u017eila<\/strong> vozidlo evidovan\u00e9 v SR <strong>na podnikanie.<\/strong> Posta\u010duje aj <strong>jednod\u0148ov\u00e9 pou\u017eitie<\/strong> a uplatnenie v\u00fddavkov (PHM, cestovn\u00e9 n\u00e1hrady a pod.).<\/p><p><strong>Predmetom dane<\/strong> s\u00fa vozidl\u00e1 kateg\u00f3ri\u00ed <strong>M, N, L a O<\/strong> evidovan\u00e9 na Slovensku, ak sa <strong>pou\u017e\u00edvaj\u00fa na podnikanie<\/strong>.<\/p><p>D\u00f4le\u017eit\u00e9 rozl\u00ed\u0161enie:<\/p><ul><li><strong>Nie je predmetom dane<\/strong> \u2192 vozidlo sa do priznania <strong>neuv\u00e1dza<\/strong> (napr. vozidl\u00e1 so zvl\u00e1\u0161tnym E\u010c <em>M\/H\/S<\/em>, \u201e\u0161peci\u00e1lne vozidl\u00e1\u201c ako obytn\u00e9 auto).<\/li><li><strong>Osloboden\u00e9 od dane<\/strong> \u2192 do priznania <strong>sa uv\u00e1dza<\/strong> a oslobodenie sa <strong>uplatn\u00ed priamo<\/strong> v priznan\u00ed (napr. vozidl\u00e1 z\u00e1chrann\u00fdch zlo\u017eiek, vozidl\u00e1 na z\u00e1klade zmluvy o slu\u017eb\u00e1ch vo verejnom z\u00e1ujme, v\u00fdhradne po\u013enohospod\u00e1rska\/lesn\u00e1 v\u00fdroba).<\/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-0b87bbf elementor-widget elementor-widget-jkit_heading\" data-id=\"0b87bbf\" 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_6aca2b7a5dc6c\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Nov\u00e9 ur\u010denie z\u00e1kladu dane pod\u013ea kateg\u00f3rie<\/h2><\/div><div class=\"heading-section-description\"><ul><li><strong>M1 a L (osobn\u00e9, motocykle\/\u0161tvorkolky):<\/strong> z\u00e1kladom dane je <strong>zdvihov\u00fd objem motora v cm\u00b3<\/strong> z dokladov vozidla.<\/li><li><strong>M2, M3 a N1\u2013N3 (karos\u00e9rie BA\/BB):<\/strong> z\u00e1kladom je <strong>najv\u00e4\u010d\u0161ia technicky pr\u00edpustn\u00e1 celkov\u00e1 hmotnos\u0165 v ton\u00e1ch<\/strong> a <strong>po\u010det n\u00e1prav<\/strong> (\u00fadaje z technick\u00e9ho preukazu).<\/li><li><strong>N3 (karos\u00e9rie BC\/BD \u2013 \u0165aha\u010de):<\/strong> z\u00e1kladom je <strong>najv\u00e4\u010d\u0161ia technicky pr\u00edpustn\u00e1 hmotnos\u0165 jazdnej s\u00fapravy<\/strong> v ton\u00e1ch a <strong>po\u010det n\u00e1prav<\/strong>.<\/li><li><strong>Pr\u00edpojn\u00e9 vozidl\u00e1 O1\u2013O4:<\/strong> zda\u0148uje sa <strong>samotn\u00e9 pr\u00edpojn\u00e9 vozidlo<\/strong> (ru\u0161\u00ed sa koncept zda\u0148ovania celej jazdnej s\u00fapravy).<\/li><li><strong>Elektrick\u00e9 vozidl\u00e1:<\/strong> <strong>nulov\u00e1 sadzba ost\u00e1va len pre L, M1 a N1<\/strong>; pri ostatn\u00fdch <strong>sa oslobodenie ru\u0161\u00ed<\/strong>.<\/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-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_6aca2b7a5e92c\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Ro\u010dn\u00e9 sadzby dane<\/h2><\/div><div class=\"heading-section-description\"><p>Novela zaviedla nov\u00e9 pr\u00edlohy z\u00e1kona (\u010d. <strong>1 \u2013 1e<\/strong>) s ro\u010dn\u00fdmi sadzbami pre jednotliv\u00e9 kateg\u00f3rie:<\/p><ul><li><strong>Pr\u00edloha 1:<\/strong> L a M1<\/li><li><strong>Pr\u00edloha 1a:<\/strong> N1<\/li><li><strong>Pr\u00edloha 1b:<\/strong> M2 a N2<\/li><li><strong>Pr\u00edloha 1c:<\/strong> M3 a N3 (BA\/BB)<\/li><li><strong>Pr\u00edloha 1d:<\/strong> N3 (BC\/BD)<\/li><li><strong>Pr\u00edloha 1e:<\/strong> O (pr\u00edpojn\u00e9)<\/li><\/ul><p>Z\u00e1sadn\u00e9 zmeny:<\/p><ul><li><strong>Zru\u0161ilo sa<\/strong> p\u00f4vodn\u00e9 <strong>zn\u00ed\u017eenie sadzby pod\u013ea veku<\/strong> pre v\u0161etky kateg\u00f3rie.<\/li><li>Po novom sa sadzba <strong>zvy\u0161uje o 10 % ka\u017ed\u00e9 tri roky<\/strong>, najviac do <strong>+50 %<\/strong> pod\u013ea veku od prvej evidencie (36 \/ 72 \/ 108 \/ 144 \/ 180+ mesiacov).<\/li><li><strong>L, M1, N1<\/strong> m\u00f4\u017eu ma\u0165 <strong>\u201350 %<\/strong> pri <strong>hybride<\/strong>, <strong>CNG\/LNG<\/strong> alebo <strong>vod\u00edku<\/strong> (ekologick\u00e9 zv\u00fdhodnenie zachovan\u00e9).<\/li><li><strong>N3 a M3:<\/strong> potrebujete navy\u0161e \u00fadaj o <strong>type pru\u017eenia hnacej n\u00e1pravy<\/strong> \u2013 m\u00f4\u017ee meni\u0165 v\u00fdsledn\u00fa sadzbu.<\/li><li><strong>O4:<\/strong> ru\u0161\u00ed sa p\u00f4vodn\u00e9 <strong>pau\u0161\u00e1lne zn\u00ed\u017eenie o 60 %<\/strong>.<\/li><li>Vybran\u00e9 <strong>sadzby sa upravili<\/strong> v s\u00falade s <strong>E\u00da minimami<\/strong> a s nov\u00fdm <strong>m\u00fdtnym syst\u00e9mom<\/strong> (v\u00e4\u010d\u0161\u00ed d\u00f4raz na hmotnos\u0165, n\u00e1pravy, emisie CO\u2082\/EURO).<\/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-cb40541 elementor-widget elementor-widget-jkit_heading\" data-id=\"cb40541\" 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_6aca2b7a5f923\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Zn\u00ed\u017eenie pri kombinovanej doprave<\/h2><\/div><div class=\"heading-section-description\"><p>Ak vozidlo vyu\u017eijete v kombinovanej doprave <strong>aspo\u0148 60-kr\u00e1t<\/strong> za rok, ro\u010dn\u00fa sadzbu m\u00f4\u017eete <strong>zn\u00ed\u017ei\u0165 o 50 %<\/strong>. Pri preprave po \u017eeleznici <strong>&gt;250 km<\/strong> na \u00fazem\u00ed SR sa tak\u00e1to jazda <strong>po\u010d\u00edt\u00e1 dvojn\u00e1sobne<\/strong>. Dokladuje sa <strong>potvrden\u00edm intermod\u00e1lneho termin\u00e1lu<\/strong> v prepravnom doklade.<\/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-9f6c05f elementor-widget elementor-widget-jkit_heading\" data-id=\"9f6c05f\" 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_6aca2b7a603a1\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Kto sa v priznan\u00ed pova\u017euje za da\u0148ovn\u00edka <\/h2><\/div><div class=\"heading-section-description\"><p>Za da\u0148ovn\u00edka sa pova\u017euje okrem \u201eklasick\u00e9ho\u201c dr\u017eite\u013ea aj ten, kto:<\/p><ul><li>pou\u017e\u00edva vozidlo na podnikanie, <strong>hoci dr\u017eite\u013e je in\u00e1 osoba<\/strong> (napr. \u017eivnostn\u00edk jazd\u00ed na vozidle vedenom na man\u017eelku, ktor\u00e1 ho na podnikanie nepou\u017e\u00edva),<\/li><li><strong>zamestn\u00e1vate\u013e<\/strong>, ktor\u00fd vypl\u00e1ca <strong>cestovn\u00e9 n\u00e1hrady<\/strong> za pou\u017eitie s\u00fakromn\u00e9ho vozidla zamestnanca,<\/li><li>osoba, ktor\u00e1 pou\u017e\u00edva vozidlo, pri ktorom je v dokladoch ako dr\u017eite\u013e uveden\u00e1 <strong>zomrel\u00e1\/zaniknut\u00e1\/zru\u0161en\u00e1 osoba<\/strong>.<\/li><\/ul><p>V priznan\u00ed sa t\u00e1to skuto\u010dnos\u0165 vyzna\u010d\u00ed v <strong>III. oddiele na riadku 11<\/strong> \u2013 <strong>osobitne za ka\u017ed\u00e9 vozidlo<\/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-b014168 elementor-widget elementor-widget-jkit_heading\" data-id=\"b014168\" 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_6aca2b7a60f23\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Vznik a z\u00e1nik da\u0148ovej povinnosti, oznamovacia povinnos\u0165<\/h2><\/div><div class=\"heading-section-description\"><ul><li><strong>Vznik<\/strong>: <strong>1. de\u0148 mesiaca<\/strong>, v ktorom sa vozidlo <strong>za\u010dne pou\u017e\u00edva\u0165 na podnikanie<\/strong>. Da\u0148 sa vypo\u010d\u00edta <strong>pomerne<\/strong> pod\u013ea po\u010dtu mesiacov pou\u017eitia (max. 12).<\/li><li><strong>Z\u00e1nik<\/strong>: \u0161tandardne sa nerie\u0161i samostatn\u00fdm ozn\u00e1men\u00edm \u2013 uvedie sa v <strong>da\u0148ovom priznan\u00ed<\/strong>.<\/li><li><strong>V\u00fdnimka \u2013 oznamovacia povinnos\u0165:<\/strong> ak vozidlo v priebehu roka <strong>nebolo predmetom dane<\/strong> a z\u00e1rove\u0148 sa o \u0148om <strong>ne\u00fa\u010dtovalo\/nemalo da\u0148ov\u00fa evidenciu\/neboli v\u00fddavky<\/strong>, da\u0148ov\u00e1 povinnos\u0165 <strong>zanik\u00e1 k 31. 12.<\/strong> a da\u0148ovn\u00edk <strong>ozn\u00e1mi<\/strong> t\u00fato skuto\u010dnos\u0165 <strong>do 31. 1.<\/strong> nasleduj\u00faceho roka na <strong>osobitnom tla\u010dive<\/strong> (vzor zverej\u0148uje Finan\u010dn\u00e9 riadite\u013estvo SR).<\/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-3ae1f03 elementor-widget elementor-widget-jkit_heading\" data-id=\"3ae1f03\" 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_6aca2b7a61c13\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Term\u00edny na rok 2026 (za zda\u0148ovacie obdobie 2025)<\/h2><\/div><div class=\"heading-section-description\"><ul><li><strong>Da\u0148ov\u00e9 priznanie<\/strong>: do <strong>2. 2. 2026<\/strong> (31. 1. 2026 je sobota).<\/li><li><strong>Platenie dane a preddavkov<\/strong>: na <strong>osobn\u00fd \u00fa\u010det da\u0148ovn\u00edka<\/strong> na Finan\u010dnej spr\u00e1ve, <strong>pred\u010d\u00edslie 501163<\/strong> (da\u0148 z MV).<ul><li><strong>Variabiln\u00e9 symboly<\/strong>:<ul><li><strong>1700992025<\/strong> \u2013 \u00fahrada dane za rok 2025,<\/li><li><strong>1100MM2026<\/strong> \u2013 <strong>mesa\u010dn\u00e9<\/strong> preddavky v roku 2026 (MM = mesiac),<\/li><li><strong>1100QQ2026<\/strong> \u2013 <strong>\u0161tvr\u0165ro\u010dn\u00e9<\/strong> preddavky (Q = \u0161tvr\u0165rok).<\/li><\/ul><\/li><\/ul><\/li><\/ul><p><strong>Re\u017eim preddavkov pod\u013ea \u201epredpokladanej dane\u201c<\/strong> (riadok 40 priznania, stav k 1. janu\u00e1ru):<\/p><ul><li><strong>700 \u20ac<\/strong> \u2192 <strong>\u0161tvr\u0165ro\u010dn\u00e9 preddavky<\/strong> (\u00bc predpokladanej dane),<\/li><li><strong>8 300 \u20ac<\/strong> \u2192 <strong>mesa\u010dn\u00e9 preddavky<\/strong> (1\/12 predpokladanej dane).<\/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-f23ef74 elementor-widget elementor-widget-jkit_heading\" data-id=\"f23ef74\" 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_6aca2b7a62a74\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Praktick\u00fd postup: ako si pripravi\u0165 priznanie za 2025<\/h2><\/div><div class=\"heading-section-description\"><ul><li><strong>Invent\u00fara \u00fadajov o vozidl\u00e1ch<\/strong> \u2013 pre ka\u017ed\u00e9 vozidlo skontrolujte kateg\u00f3riu (L\/M\/N\/O), <strong>karos\u00e9riu BA\/BB\/BC\/BD<\/strong>, <strong>hmotnosti<\/strong>, <strong>po\u010det n\u00e1prav<\/strong>, pr\u00edpadne <strong>typ pru\u017eenia hnacej n\u00e1pravy<\/strong> (M3\/N3).<\/li><li><strong>Ur\u010dte z\u00e1klad dane<\/strong> pod\u013ea pravidiel vy\u0161\u0161ie.<\/li><li><strong>Vyh\u013eadajte ro\u010dn\u00fa sadzbu<\/strong> v spr\u00e1vnej <strong>pr\u00edlohe z\u00e1kona<\/strong> (1 \u2013 1e).<\/li><li><strong>Zoh\u013eadnite vek vozidla<\/strong> (zv\u00fd\u0161enie o 10 % ka\u017ed\u00e9 3 roky, max. +50 %).<\/li><li><strong>Uplatnite zn\u00ed\u017eenia<\/strong>, ak sp\u013a\u0148ate podmienky (eko vozidl\u00e1 L\/M1\/N1; <strong>kombinovan\u00e1 doprava 60+<\/strong>).<\/li><li><strong>Rozhodnite o preddavkoch<\/strong> pod\u013ea s\u00fa\u010dtu sadzieb k 1. janu\u00e1ru.<\/li><li><strong>Vypl\u0148te priznanie<\/strong> (nezabudnite na identifik\u00e1ciu da\u0148ovn\u00edka pri ka\u017edom vozidle v III. oddiele) a <strong>uhra\u010fte<\/strong> da\u0148\/preddavky so spr\u00e1vnym VS.<\/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-df57b50 elementor-widget elementor-widget-jkit_heading\" data-id=\"df57b50\" 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__15_6aca2b7a637e8\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">\u010cast\u00e9 situ\u00e1cie a odpor\u00fa\u010dania<\/h2><\/div><div class=\"heading-section-description\"><ul><li><strong>Elektromobily mimo L\/M1\/N1<\/strong>: od 2025 <strong>u\u017e nie s\u00fa<\/strong> automaticky so sadzbou 0; preverujte kateg\u00f3riu.<\/li><li><strong>\u0164aha\u010de (N3) a autobusy (M3)<\/strong>: bez \u00fadaja o <strong>pru\u017een\u00ed hnacej n\u00e1pravy<\/strong> v\u00e1m nemus\u00ed vyjs\u0165 spr\u00e1vna sadzba \u2013 rie\u0161te so servisom.<\/li><li><strong>Pr\u00edpojn\u00e9 vozidl\u00e1 (O)<\/strong>: zda\u0148uje sa <strong>samostatne<\/strong>, nie cel\u00e1 jazdn\u00e1 s\u00faprava; O4 u\u017e <strong>bez pau\u0161\u00e1lneho \u201360 %<\/strong>.<\/li><li><strong>Zmeny po\u010das roka<\/strong> (za\u010diatok\/koniec pou\u017eitia, zmena dr\u017eite\u013ea): da\u0148 <strong>po\u010d\u00edtajte pomerne<\/strong> po mesiacoch.<\/li><li><strong>Intern\u00fd \u201eaudit\u201c vozov\u00e9ho parku<\/strong>: odpor\u00fa\u010dame aspo\u0148 raz ro\u010dne prejs\u0165 doklady a technick\u00e9 \u00fadaje \u2013 u\u0161etr\u00ed to \u010das pri priznan\u00ed aj kontrol\u00e1ch.<\/li><\/ul><\/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 Da\u0148 z motorov\u00fdch vozidiel pre zda\u0148ovacie obdobie 2025 Autor Dobryuctovnik Publikovan\u00e9 25. novembra 2025 Zdie\u013eajte \u010dl\u00e1nok Nov\u00e9 pravidl\u00e1 od roku 2025 upravuj\u00fa v\u00fdpo\u010det z\u00e1kladu dane, sadzby pod\u013ea hmotnosti\/n\u00e1prav a podmienky osloboden\u00ed. Zhrnuli sme, \u010do presne sledova\u0165 pri zatrieden\u00ed vozidla a pri podan\u00ed priznania. Kto je da\u0148ovn\u00edkom a \u010do je predmetom dane Da\u0148ovn\u00edk [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2482,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-2473","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\/2473","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=2473"}],"version-history":[{"count":19,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/2473\/revisions"}],"predecessor-version":[{"id":2531,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/2473\/revisions\/2531"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media\/2482"}],"wp:attachment":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media?parent=2473"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/categories?post=2473"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/tags?post=2473"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}