{"id":837,"date":"2025-04-14T10:31:20","date_gmt":"2025-04-14T08:31:20","guid":{"rendered":"https:\/\/www.dobry-uctovnik.sk\/?p=837"},"modified":"2025-05-03T22:32:09","modified_gmt":"2025-05-03T20:32:09","slug":"nove-sadzby-dph-od-1-januara-2025","status":"publish","type":"post","link":"https:\/\/www.dobry-uctovnik.sk\/en\/nove-sadzby-dph-od-1-januara-2025\/","title":{"rendered":"New VAT rates from January 1, 2025"},"content":{"rendered":"<style>.elementor-837 .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-837 .elementor-element.elementor-element-234718d8:not(.elementor-motion-effects-element-type-background), .elementor-837 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);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-837 .elementor-element.elementor-element-200dc60f > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-837 .elementor-element.elementor-element-85b82e9 .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-837 .elementor-element.elementor-element-85b82e9 .jeg-elementor-kit.jkit-heading{text-align:left;}.elementor-837 .elementor-element.elementor-element-85b82e9 .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-837 .elementor-element.elementor-element-85b82e9 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-837 .elementor-element.elementor-element-85b82e9 .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-837 .elementor-element.elementor-element-85b82e9 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-837 .elementor-element.elementor-element-4df9d2d .jeg-elementor-kit.jkit-heading{text-align:left;}.elementor-837 .elementor-element.elementor-element-4df9d2d .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-837 .elementor-element.elementor-element-4df9d2d .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-837 .elementor-element.elementor-element-4df9d2d .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-837 .elementor-element.elementor-element-4df9d2d > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-837 .elementor-element.elementor-element-b6106f8{color:var( --e-global-color-primary );}.elementor-837 .elementor-element.elementor-element-141eb64 .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-837 .elementor-element.elementor-element-141eb64 .jeg-elementor-kit.jkit-heading{text-align:left;}.elementor-837 .elementor-element.elementor-element-141eb64 .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-837 .elementor-element.elementor-element-141eb64 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-837 .elementor-element.elementor-element-141eb64 .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-837 .elementor-element.elementor-element-141eb64 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-837 .elementor-element.elementor-element-c468e77 .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-837 .elementor-element.elementor-element-c468e77 .jeg-elementor-kit.jkit-heading{text-align:left;}.elementor-837 .elementor-element.elementor-element-c468e77 .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-837 .elementor-element.elementor-element-c468e77 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-837 .elementor-element.elementor-element-c468e77 .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-837 .elementor-element.elementor-element-c468e77 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-837 .elementor-element.elementor-element-1355873 .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-837 .elementor-element.elementor-element-1355873 .jeg-elementor-kit.jkit-heading{text-align:left;}.elementor-837 .elementor-element.elementor-element-1355873 .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-837 .elementor-element.elementor-element-1355873 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-837 .elementor-element.elementor-element-1355873 .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-837 .elementor-element.elementor-element-1355873 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-837 .elementor-element.elementor-element-4a7ce64{--display:flex;}@media(max-width:1024px){.elementor-837 .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-837 .elementor-element.elementor-element-7fb50b9 .jeg-elementor-kit.jkit-post-terms .post-terms, .elementor-837 .elementor-element.elementor-element-7fb50b9 .jeg-elementor-kit.jkit-post-terms .term-list, .elementor-837 .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-837 .elementor-element.elementor-element-1a7f431c .jeg-elementor-kit.jkit-post-title .post-title, .elementor-837 .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-837 .elementor-element.elementor-element-1a7f431c > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-837 .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-837 .elementor-element.elementor-element-75c9b4c2{--padding-top:0px;--padding-bottom:0px;--padding-left:0px;--padding-right:0px;}.elementor-837 .elementor-element.elementor-element-45a96f8e{--justify-content:space-between;}.elementor-837 .elementor-element.elementor-element-6401bd4{--justify-content:flex-start;--gap:20px 20px;--row-gap:20px;--column-gap:20px;}.elementor-837 .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-837 .elementor-element.elementor-element-169174b8 .jeg-elementor-kit.jkit-post-author .post-author, .elementor-837 .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-837 .elementor-element.elementor-element-169174b8{width:auto;max-width:auto;}.elementor-837 .elementor-element.elementor-element-743255a4{--justify-content:flex-start;--gap:20px 20px;--row-gap:20px;--column-gap:20px;}.elementor-837 .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-837 .elementor-element.elementor-element-3d15bb7c .jeg-elementor-kit.jkit-post-date .post-date, .elementor-837 .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-837 .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-837 .elementor-element.elementor-element-5e94d66d.e-con{--align-self:flex-end;}.elementor-837 .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-837 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share{text-align:center;}.elementor-837 .elementor-element.elementor-element-69f637cc .jeg-elementor-kit.jkit-social-share .social-share-list > li a{text-align:center;}.elementor-837 .elementor-element.elementor-element-6abf0aff{--margin-top:40px;--margin-bottom:30px;--margin-left:0px;--margin-right:0px;}.elementor-837 .elementor-element.elementor-element-3d5b77bf{font-size:var( --e-global-typography-text-font-size );}.elementor-837 .elementor-element.elementor-element-2ca529dc .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-837 .elementor-element.elementor-element-2ca529dc .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-837 .elementor-element.elementor-element-2ca529dc .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-837 .elementor-element.elementor-element-2ca529dc .jeg-elementor-kit.jkit-heading .heading-section-description{font-size:var( --e-global-typography-text-font-size );}.elementor-837 .elementor-element.elementor-element-2ca529dc > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-837 .elementor-element.elementor-element-200dc60f .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-837 .elementor-element.elementor-element-200dc60f .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-837 .elementor-element.elementor-element-200dc60f .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-837 .elementor-element.elementor-element-200dc60f .jeg-elementor-kit.jkit-heading .heading-section-description{font-size:var( --e-global-typography-text-font-size );}.elementor-837 .elementor-element.elementor-element-200dc60f > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-837 .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-837 .elementor-element.elementor-element-85b82e9 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-837 .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-837 .elementor-element.elementor-element-85b82e9 .jeg-elementor-kit.jkit-heading .heading-section-description{font-size:var( --e-global-typography-text-font-size );}.elementor-837 .elementor-element.elementor-element-85b82e9 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-837 .elementor-element.elementor-element-4df9d2d .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-837 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.elementor-element.elementor-element-6401bd4{--width:13%;}.elementor-837 .elementor-element.elementor-element-743255a4{--width:57%;}.elementor-837 .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=\"837\" class=\"elementor elementor-837\" 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___69f632ddd6355\" ><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_69f632ddd729a\" ><h2 class=\"post-title style-color \">Nov\u00e9 sadzby DPH od 1. janu\u00e1ra 2025<\/h2><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4e087a0b e-flex e-con-boxed e-con e-parent\" data-id=\"4e087a0b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-75c9b4c2 e-flex e-con-boxed e-con e-child\" data-id=\"75c9b4c2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-a8025f7 e-flex e-con-boxed e-con e-child\" data-id=\"a8025f7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a28c269 elementor-widget elementor-widget-jkit_post_featured_image\" data-id=\"a28c269\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_featured_image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-featured-image jeg_module__2_69f632ddd7ab0\" ><div class=\"post-featured-image \"><img fetchpriority=\"high\" decoding=\"async\" width=\"2560\" height=\"1708\" src=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/04\/794f55e4-e427-4761-88d3-63a6de123c87-scaled.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/04\/794f55e4-e427-4761-88d3-63a6de123c87-scaled.jpg 2560w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/04\/794f55e4-e427-4761-88d3-63a6de123c87-300x200.jpg 300w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/04\/794f55e4-e427-4761-88d3-63a6de123c87-1024x683.jpg 1024w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/04\/794f55e4-e427-4761-88d3-63a6de123c87-768x512.jpg 768w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/04\/794f55e4-e427-4761-88d3-63a6de123c87-1536x1025.jpg 1536w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/04\/794f55e4-e427-4761-88d3-63a6de123c87-2048x1366.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_69f632ddd8484\" ><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_69f632ddd8beb\" ><p class=\"post-date \">14. April 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_69f632ddd9b6d\" ><ul class=\"social-share-list\"><li class=\"elementor-repeater-item-1c57925\" data-social=\"facebook\">\n\t\t\t\t<a href=\"#\" class=\"facebook social-icon\" aria-label=\"social-share\"><i aria-hidden=\"true\" class=\"jki jki-facebook-light\"><\/i><\/a>\n\t\t\t<\/li><li class=\"elementor-repeater-item-5b7460c\" data-social=\"twitter\">\n\t\t\t\t<a href=\"#\" class=\"twitter social-icon\" aria-label=\"social-share\"><i aria-hidden=\"true\" class=\"jki jki-twitter-light\"><\/i><\/a>\n\t\t\t<\/li><li class=\"elementor-repeater-item-3dfe5c2\" data-social=\"whatsapp\">\n\t\t\t\t<a href=\"#\" class=\"whatsapp social-icon\" aria-label=\"social-share\"><i aria-hidden=\"true\" class=\"jki jki-whatsapp-1-light\"><\/i><\/a>\n\t\t\t<\/li><li class=\"elementor-repeater-item-724ad86\" data-social=\"linkedin\">\n\t\t\t\t<a href=\"#\" class=\"linkedin social-icon\" aria-label=\"social-share\"><i aria-hidden=\"true\" class=\"jki jki-linkedin-light\"><\/i><\/a>\n\t\t\t<\/li><\/ul><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6abf0aff e-con-full e-flex e-con e-child\" data-id=\"6abf0aff\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-5d8176d7 e-con-full e-flex e-con e-child\" data-id=\"5d8176d7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3d5b77bf elementor-widget elementor-widget-text-editor\" data-id=\"3d5b77bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Od\u00a0<b>1. janu\u00e1ra 2025<\/b>\u00a0nast\u00e1vaj\u00fa na Slovensku z\u00e1sadn\u00e9 zmeny v oblasti\u00a0<b>dane z pridanej hodnoty<\/b>\u00a0(<b>DPH<\/b>), ktor\u00e9 ovplyvnia ceny \u0161irok\u00e9ho spektra tovarov a slu\u017eieb. Tieto legislat\u00edvne \u00fapravy s\u00fa s\u00fa\u010das\u0165ou konsolida\u010dn\u00e9ho bal\u00ed\u010dka vl\u00e1dy, zameran\u00e9ho na zlep\u0161enie stavu verejn\u00fdch financi\u00ed. V tomto \u010dl\u00e1nku v\u00e1m prin\u00e1\u0161ame preh\u013ead t\u00fdchto zmien.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ca529dc elementor-widget elementor-widget-jkit_heading\" data-id=\"2ca529dc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__6_69f632dddb7de\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Nov\u00e9 sadzby DPH od 1.1.2025<\/h2><\/div><div class=\"heading-section-description\"><ul><li><strong>Z\u00e1kladn\u00e1 sadzba DPH vo v\u00fd\u0161ke 23\u202f%<\/strong>\u00a0(n\u00e1rast z p\u00f4vodn\u00fdch 20\u202f%)<\/li><li><strong>Zn\u00ed\u017een\u00e1 sadzba DPH vo v\u00fd\u0161ke 19\u202f%<\/strong>\u00a0(nahr\u00e1dza predch\u00e1dzaj\u00facu 10\u202f% sadzbu)<\/li><li><strong>Zn\u00ed\u017een\u00e1 sadzba DPH vo v\u00fd\u0161ke 5\u202f%<\/strong>\u00a0(ponechan\u00e1 z predch\u00e1dzaj\u00faceho obdobia)<\/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<div class=\"elementor-element elementor-element-200dc60f elementor-widget elementor-widget-jkit_heading\" data-id=\"200dc60f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__7_69f632dddc875\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Preh\u013ead tovarov a slu\u017eieb pod\u013ea nov\u00fdch sadzieb<\/h2><\/div><div class=\"heading-section-description\"><h5>Z\u00e1kladn\u00e1 sadzba DPH 23\u202f%<\/h5><ul><li><strong>Tovary a slu\u017eby, ktor\u00e9 nespadaj\u00fa pod zn\u00ed\u017een\u00e9 sadzby,<\/strong><\/li><li><strong>pr\u00edklady:<\/strong>alkoholick\u00e9 n\u00e1poje, tabakov\u00e9 v\u00fdrobky, elektronika, oble\u010denie, luxusn\u00fd tovar, vstupn\u00e9 do \u0161portov\u00fdch zariaden\u00ed a k\u00fapal\u00edsk, re\u0161taura\u010dn\u00e9 slu\u017eby \u2013 pod\u00e1vanie alkoholu<\/li><\/ul><h5>Zn\u00ed\u017een\u00e1 sadzba DPH 19\u202f%<\/h5><ul><li><strong>Ostatn\u00e9 potraviny<\/strong>(okrem z\u00e1kladn\u00fdch potrav\u00edn),<\/li><li><strong>energetick\u00e9 slu\u017eby:<\/strong>elektrick\u00e1 energia a plyn pre dom\u00e1cnosti,<\/li><li><strong>gastronomick\u00e9 slu\u017eby:<\/strong> pod\u00e1vanie nealkoholick\u00fdch n\u00e1pojov v re\u0161taur\u00e1ci\u00e1ch.<\/li><\/ul><h5>Zn\u00ed\u017een\u00e1 sadzba DPH 5\u202f%<\/h5><ul><li><strong>Z\u00e1kladn\u00e9 potraviny:<\/strong>ako chlieb, mlieko, m\u00e4so, ovocie a zelenina,<\/li><li><strong>lieky a zdravotn\u00edcke pom\u00f4cky,<\/strong><\/li><li><strong>knihy, u\u010debnice a tla\u010doviny,<\/strong><\/li><li><strong>ubytovacie slu\u017eby,<\/strong><\/li><li><strong>re\u0161taura\u010dn\u00e9 slu\u017eby \u2013 pod\u00e1vanie jed\u00e1l.<\/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-85b82e9 elementor-widget elementor-widget-jkit_heading\" data-id=\"85b82e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__8_69f632ddddb7f\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Uplat\u0148ovanie sadzieb DPH pri prechode na nov\u00fd rok<\/h2><\/div><div class=\"heading-section-description\"><p>K\u013e\u00fa\u010dov\u00fdm faktorom pri ur\u010den\u00ed spr\u00e1vnej sadzby DPH je d\u00e1tum vzniku da\u0148ovej povinnosti.<\/p><ul><li><strong>Da\u0148ov\u00e1 povinnos\u0165 pri dodan\u00ed tovaru<\/strong>\u00a0vznik\u00e1\u00a0<strong>d\u0148om dodania tovaru<\/strong>.<\/li><li><strong>Da\u0148ov\u00e1 povinnos\u0165 pri poskytnut\u00ed slu\u017eby<\/strong>\u00a0vznik\u00e1\u00a0<strong>d\u0148om ukon\u010denia slu\u017eby<\/strong>.<\/li><\/ul><h5><span class=\"wysiwyg-font-size-16\">Pr\u00edklady:<\/span><\/h5><ul><li><strong>Tovar dodan\u00fd do 31.12.2024<\/strong>: Uplatn\u00ed sa p\u00f4vodn\u00e1 sadzba DPH (20\u202f% alebo 10\u202f%).<\/li><li><strong>Tovar dodan\u00fd od 1.1.2025<\/strong>: Uplatn\u00ed sa nov\u00e1 sadzba DPH (23\u202f%, 19\u202f% alebo 5\u202f%).<\/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-4df9d2d elementor-widget elementor-widget-jkit_heading\" data-id=\"4df9d2d\" 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_69f632ddded82\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Prijatie platby pred dodan\u00edm tovaru alebo slu\u017eby<\/h2><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b6106f8 elementor-widget elementor-widget-text-editor\" data-id=\"b6106f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Ak je platba prijat\u00e1 pred dodan\u00edm tovaru alebo slu\u017eby,\u00a0<strong>da\u0148ov\u00e1 povinnos\u0165 vznik\u00e1 d\u0148om prijatia platby<\/strong>. Sadzba DPH sa teda ur\u010duje pod\u013ea d\u00e1tumu prijatia platby.<\/p><ul><li><strong>Platba prijat\u00e1 v roku 2024<\/strong>: Uplatn\u00ed sa p\u00f4vodn\u00e1 sadzba DPH.<\/li><li><strong>Platba prijat\u00e1 v roku 2025<\/strong>: Uplatn\u00ed sa nov\u00e1 sadzba DPH.<\/li><\/ul><h5><span class=\"wysiwyg-font-size-16\">Praktick\u00fd pr\u00edklad:<\/span><\/h5><ul><li>Z\u00e1loha zaplaten\u00e1 v decembri 2024 na tovar dodan\u00fd v janu\u00e1ri 2025 bude zda\u0148ovan\u00e1 sadzbou 20\u202f%.<\/li><li>Zvy\u0161n\u00e1 platba pri dodan\u00ed v roku 2025 bude zda\u0148ovan\u00e1 sadzbou 23\u202f%.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-141eb64 elementor-widget elementor-widget-jkit_heading\" data-id=\"141eb64\" 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_69f632dde03a8\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Oprava z\u00e1kladu dane po zmene sadzby DPH<\/h2><\/div><div class=\"heading-section-description\"><p>Pri oprav\u00e1ch z\u00e1kladu dane (napr\u00edklad pri vr\u00e1ten\u00ed tovaru alebo reklam\u00e1ci\u00e1ch) sa\u00a0<strong>pou\u017eije sadzba DPH platn\u00e1 v \u010dase p\u00f4vodn\u00e9ho dodania<\/strong>. Ak sa oprava t\u00fdka plnen\u00ed pred aj po 1.1.2025, sadzby sa uplatnia pomerne pod\u013ea p\u00f4vodn\u00fdch da\u0148ov\u00fdch povinnost\u00ed.<\/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-c468e77 elementor-widget elementor-widget-jkit_heading\" data-id=\"c468e77\" 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_69f632dde12e5\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Praktick\u00e9 pr\u00edklady aplik\u00e1cie nov\u00fdch sadzieb<\/h2><\/div><div class=\"heading-section-description\"><h5><span class=\"wysiwyg-font-size-16\">Dodanie tovaru pred zmenou sadzby<\/span><\/h5><p>Firma dodala tovar 29.12.2024, fakt\u00faru vystavila 3.1.2025. Uplatn\u00ed sa sadzba DPH 20\u202f%, preto\u017ee da\u0148ov\u00e1 povinnos\u0165 vznikla d\u0148om dodania tovaru v roku 2024.<\/p><h5><span class=\"wysiwyg-font-size-16\">Poskytnutie slu\u017eby cez prelom rokov<\/span><\/h5><p>Hotel poskytol ubytovanie od 30.12.2024 do 2.1.2025. Da\u0148ov\u00e1 povinnos\u0165 vznik\u00e1 2.1.2025. Uplatn\u00ed sa sadzba DPH 5\u202f%, platn\u00e1 v de\u0148 ukon\u010denia slu\u017eby.<\/p><h5><span class=\"wysiwyg-font-size-16\">Prijatie z\u00e1lohy a dodanie tovaru po zmene sadzby<\/span><\/h5><p>Z\u00e1kazn\u00edk zaplatil z\u00e1lohu 10\u202f000\u202f\u20ac v novembri 2024 na stavbu domu. Z\u00e1loha bude zda\u0148ovan\u00e1 sadzbou 20\u202f%. Zvy\u0161n\u00e1 platba pri dokon\u010den\u00ed stavby v marci 2025 bude zda\u0148ovan\u00e1 sadzbou 23\u202f%.<\/p><h5><span class=\"wysiwyg-font-size-16\">Oprava z\u00e1kladu dane pri reklam\u00e1cii<\/span><\/h5><p>Ak z\u00e1kazn\u00edk vr\u00e1ti \u010das\u0165 tovaru, ktor\u00fd bol dodan\u00fd pred aj po 1.1.2025, predajca mus\u00ed opravi\u0165 z\u00e1klad dane pomerne pod\u013ea p\u00f4vodn\u00fdch sadzieb 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-1355873 elementor-widget elementor-widget-jkit_heading\" data-id=\"1355873\" 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_69f632dde2393\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Z\u00e1ver<\/h2><\/div><div class=\"heading-section-description\"><p>Zmeny v sadzb\u00e1ch DPH od 1. janu\u00e1ra 2025 predstavuj\u00fa v\u00fdznamn\u00fa legislat\u00edvnu \u00fapravu. Podnikatelia aj spotrebitelia by mali tieto zmeny zoh\u013eadni\u0165 vo svojich pl\u00e1noch a pripravi\u0165 sa na ne v predstihu. D\u00f4kladn\u00e1 informovanos\u0165 a v\u010dasn\u00e1 pr\u00edprava m\u00f4\u017eu pom\u00f4c\u0165 minimalizova\u0165 negat\u00edvne dopady a vyu\u017ei\u0165 potenci\u00e1lne pr\u00edle\u017eitosti, ktor\u00e9 zmeny prin\u00e1\u0161aj\u00fa.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4a7ce64 e-flex e-con-boxed e-con e-parent\" data-id=\"4a7ce64\" 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-325a9dd elementor-widget elementor-widget-shortcode\" data-id=\"325a9dd\" 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 Nov\u00e9 sadzby DPH od 1. janu\u00e1ra 2025 Autor Dobryuctovnik Publikovan\u00e9 14. apr\u00edla 2025 Zdie\u013eajte \u010dl\u00e1nok Od\u00a01. janu\u00e1ra 2025\u00a0nast\u00e1vaj\u00fa na Slovensku z\u00e1sadn\u00e9 zmeny v oblasti\u00a0dane z pridanej hodnoty\u00a0(DPH), ktor\u00e9 ovplyvnia ceny \u0161irok\u00e9ho spektra tovarov a slu\u017eieb. Tieto legislat\u00edvne \u00fapravy s\u00fa s\u00fa\u010das\u0165ou konsolida\u010dn\u00e9ho bal\u00ed\u010dka vl\u00e1dy, zameran\u00e9ho na zlep\u0161enie stavu verejn\u00fdch financi\u00ed. V tomto \u010dl\u00e1nku [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":839,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-837","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\/837","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=837"}],"version-history":[{"count":7,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/837\/revisions"}],"predecessor-version":[{"id":1221,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/837\/revisions\/1221"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media\/839"}],"wp:attachment":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media?parent=837"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/categories?post=837"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/tags?post=837"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}