{"id":12275,"date":"2025-03-04T14:35:24","date_gmt":"2025-03-04T13:35:24","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/dan-z-motoroveho-vozidla-kedy-ju-musite-platit-a-ako-sa-pocita\/"},"modified":"2025-03-04T14:36:52","modified_gmt":"2025-03-04T13:36:52","slug":"dan-z-motoroveho-vozidla-kedy-ju-musite-platit-a-ako-sa-pocita","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/dan-z-motoroveho-vozidla-kedy-ju-musite-platit-a-ako-sa-pocita\/","title":{"rendered":"Da\u0148 z motorov\u00e9ho vozidla. Kedy ju mus\u00edte plati\u0165 a ako sa po\u010d\u00edta?"},"content":{"rendered":"<p>Da\u0148 z\u00a0motorov\u00fdch vozidiel sa plat\u00ed do 31. janu\u00e1ra po uplynut\u00ed zda\u0148ovacieho obdobia. Za rok 2025 tak pod\u00e1vate priznanie do konca janu\u00e1ra roku 2026. Do rovnak\u00e9ho d\u00e1tumu tie\u017e mus\u00edte uhradi\u0165 pr\u00edpadn\u00e9 nedoplatky na dani.<\/p>\n<h2>Za ktor\u00e9 vozidl\u00e1 sa plat\u00ed da\u0148 z\u00a0motorov\u00fdch vozidiel<\/h2>\n<p>Da\u0148 z\u00a0motorov\u00fdch vozidiel odv\u00e1dzate za v\u0161etky motorov\u00e9 vozidl\u00e1 a pr\u00edpojn\u00e9 vozidl\u00e1 kateg\u00f3rie L, M, N a O evidovan\u00e9 v SR, ktor\u00e9 vyu\u017e\u00edvate pre svoje podnikanie alebo in\u00fa samostatn\u00fa z\u00e1robkov\u00fa \u010dinnos\u0165 v zda\u0148ovacom obdob\u00ed. Existuje nieko\u013eko kateg\u00f3ri\u00ed vozidiel, ktor\u00e9 predmetom dane nie s\u00fa. S\u00fa vymenovan\u00e9 v <a href=\"https:\/\/www.slov-lex.sk\/ezbierky\/pravne-predpisy\/SK\/ZZ\/2014\/361\/#paragraf-2.odsek-2\" target=\"_blank\" rel=\"noopener\">\u00a7 2 ods. 2 z\u00e1kona o dani z motorov\u00fdch vozidiel<\/a>. S\u00fa to:<\/p>\n<ul>\n<li>\u0161peci\u00e1lne vozidl\u00e1 ozna\u010den\u00e9 v\u00a0osved\u010den\u00ed o evidencii ako \u201e\u0161peci\u00e1lne vozidlo\u201c<\/li>\n<li>alebo vozidl\u00e1 so zvl\u00e1\u0161tnym eviden\u010dn\u00fdm \u010d\u00edslom, ktor\u00e1 obsahuje p\u00edsmeno M, H alebo S.<\/li>\n<\/ul>\n<p>Za tieto vozidl\u00e1 da\u0148 z\u00a0motorov\u00fdch vozidiel neplat\u00edte a ani nemus\u00edte pod\u00e1va\u0165 da\u0148ov\u00e9 priznanie.<\/p>\n<p>Pokia\u013e je va\u0161e vozidlo <strong>registrovan\u00e9 v cudzine<\/strong>, ani z neho da\u0148 z\u00a0motorov\u00fdch vozidiel neodv\u00e1dzate a nepod\u00e1vate ani da\u0148ov\u00e9 priznanie na Slovensku.<\/p>\n<p>\u010eal\u0161ou kateg\u00f3riou s\u00fa vozidl\u00e1, ktor\u00fa s\u00fa od dane z\u00a0motorov\u00fdch vozidiel <strong>osloboden\u00e9<\/strong>. Za ne s\u00edce nemus\u00edte plati\u0165 da\u0148, ale zost\u00e1va v\u00e1m povinnos\u0165 pod\u00e1va\u0165 da\u0148ov\u00e9 priznanie k\u00a0dani z\u00a0motorov\u00fdch vozidiel.<\/p>\n<p>Od dane z\u00a0motorov\u00fdch vozidiel s\u00fa osloboden\u00e9 vozidl\u00e1:<\/p>\n<ul>\n<li>vozidlo diplomatick\u00fdch misi\u00ed a\u00a0konzul\u00e1rnych \u00faradov, ak je zaru\u010den\u00e1 vz\u00e1jomnos\u0165,<\/li>\n<li>vozidlo z\u00e1chrannej zdravotnej slu\u017eby, vozidlo banskej z\u00e1chrannej slu\u017eby, vozidlo horskej z\u00e1chrannej slu\u017eby, vozidlo leteckej z\u00e1chrannej slu\u017eby a vozidlo po\u017eiarnej ochrany,<\/li>\n<li>vozidlo osobnej pravidelnej dopravy vykon\u00e1vaj\u00face prepravu na z\u00e1klade zmluvy o\u00a0slu\u017eb\u00e1ch vo verejnom z\u00e1ujme,<\/li>\n<li>vozidlo pou\u017e\u00edvan\u00e9 v\u00fdhradne v\u00a0po\u013enohospod\u00e1rskej v\u00fdrobe a\u00a0v\u00a0lesnej v\u00fdrobe.<\/li>\n<\/ul>\n<p>V\u0161etky osloboden\u00e9 vozidl\u00e1 n\u00e1jdete v <a href=\"https:\/\/www.slov-lex.sk\/ezbierky\/pravne-predpisy\/SK\/ZZ\/2014\/361\/#paragraf-4\" target=\"_blank\" rel=\"noopener noreferrer\">\u00a7 4 z\u00e1kona o dani z motorov\u00fdch vozidiel<\/a>.<\/p>\n<link rel=\"stylesheet\" href=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\r\n<script type=\"text\/javascript\">\r\n    var smFormInterval = null;\r\n\r\n    jQuery(document).ready(function() {\r\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \r\n            e.preventDefault();\r\n\r\n            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\r\n            {\r\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\r\n            }\r\n            else\r\n            {\r\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\r\n            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action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12275\">\r\n\r\n    <div>\r\n        <div class=\"fheader\">\r\n            <h3>\r\n                Odoberajte \u00fa\u010dtovn\u00e9 a da\u0148ov\u00e9 novinky zrozumite\u013ene a v\u010das            <\/h3>\r\n            <div class=\"se-text\">\r\n                <p>\r\n                    Zadajte v\u00e1\u0161 e-mail a na\u0161e \u00fa\u010dtovn\u00e9 a da\u0148ov\u00e9 tipy v\u00e1m bud\u00fa chodi\u0165 priamo do e-mailu.                    <a class=\"info\" title=\"E-maily v\u00e1m bud\u00fa zasielan\u00e9 maxim\u00e1lne dvakr\u00e1t do mesiaca. Z odberu sa m\u00f4\u017eete kedyko\u013evek odhl\u00e1si\u0165.\">info<\/a>\r\n                <\/p>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        <div class=\"ffooter\">\r\n            <div class=\"se-body\">\r\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadajte v\u00e1\u0161 e-mail\" \/>\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"S1\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12275\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\r\n\r\n                <div class=\"se-submit\">\r\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chcem by\u0165 v obraze\">Chcem by\u0165 v obraze<\/button>\r\n                                          <p class=\"mlctr success\" style=\"display: none;\">\u010eakujeme, <strong>skontrolujte Va\u0161u e-mailov\u00fa schr\u00e1nku<\/strong> pre potvrdenie odberu.<\/p>\r\n                                    <\/div>\r\n            <\/div>\r\n                          <p class=\"smart-disclaimer\">Odoslan\u00edm s\u00fahlas\u00edte s na\u0161imi\r\n                 <a href=\"\/ochrana-osobnych-udajov\/\" target=\"_blank\">z\u00e1sadami pre spracovanie osobn\u00fdch \u00fadajov<\/a>.\r\n              <\/p>\r\n                    <\/div>\r\n    <\/div>\r\n<\/form>\n<h2>Ako sa da\u0148 z\u00a0motorov\u00fdch vozidiel po\u010d\u00edta<\/h2>\n<p>Z\u00e1kladn\u00e1 sadzba dane z\u00a0motorov\u00fdch vozidiel pri vozidle kateg\u00f3rie L, M1 a N1, ktor\u00e9ho jedin\u00fdm zdrojom energie je elektrina, sa stanovuje pod\u013ea v\u00fdkonu motora v\u00a0kW a ro\u010dn\u00e1 sadzba je 0\u20ac.<\/p>\n<p>Z\u00e1kladn\u00e1 sadzba dane z motorov\u00fdch vozidiel sa pri vozidl\u00e1ch v kateg\u00f3rii L a M1 s klasick\u00fdm pohonom stanovuje pod\u013ea zdvihov\u00e9ho objemu valcov motora. Sadzby s\u00fa uveden\u00e9 v pr\u00edlohe \u010d. 1 z\u00e1kona o dani z motorov\u00fdch vozidiel.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>Zdvihov\u00fd objem valcov motora auta<\/strong><\/td>\n<td><strong>Ro\u010dn\u00e1 sadzba dane<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>do 150 cm3<\/td>\n<td>50\u20ac<\/td>\n<\/tr>\n<tr>\n<td>nad 150 \u2013\u00a0do 900 cm3<\/td>\n<td>62\u20ac<\/td>\n<\/tr>\n<tr>\n<td>nad 900 \u2013\u00a0do 1200 cm3<\/td>\n<td>80\u20ac<\/td>\n<\/tr>\n<tr>\n<td>nad 1200\u00a0\u2013 do 1500 cm3<\/td>\n<td>115\u20ac<\/td>\n<\/tr>\n<tr>\n<td>nad 1500\u00a0\u2013 do 2000 cm3<\/td>\n<td>148\u20ac<\/td>\n<\/tr>\n<tr>\n<td>nad 2000 \u2013 do 3000 cm3<\/td>\n<td>180\u20ac<\/td>\n<\/tr>\n<tr>\n<td>nad 3000 \u2013 a\u00a0viac cm3<\/td>\n<td>218\u20ac<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Pri n\u00e1kladn\u00fdch aut\u00e1ch a autobusoch (vozidl\u00e1 kateg\u00f3rie M2, M3, N1, N2 a N3) s k\u00f3dom druhu karos\u00e9rie BA alebo BB rozhoduje po\u010det n\u00e1prav a najv\u00e4\u010d\u0161ia technicky pr\u00edpustn\u00e1 celkov\u00e1 hmotnos\u0165. Presn\u00e9 sadzby n\u00e1jdete v pPr\u00edlohe \u010d. 1a, v pr\u00edlohe \u010d. 1b a v pr\u00edlohe \u010d. 1c z\u00e1kona o dani z motorov\u00fdch vozidiel. Pokia\u013e ide o n\u00e1kladn\u00e9 aut\u00e1 kateg\u00f3rie N3 s k\u00f3dom druhu karos\u00e9rie BC alebo BD, tak pri nich je pre sadzbu dane z motorov\u00fdch vozidiel rozhoduj\u00faca najv\u00e4\u010d\u0161ia technicky pr\u00edpustn\u00e1 hmotnos\u0165 jazdnej s\u00fapravy a po\u010det n\u00e1prav. Presn\u00e9 sadzby pre tento druh vozidiel n\u00e1jdete v pr\u00edlohe \u010d. 1d z\u00e1kona o dani z motorov\u00fdch vozidiel.<\/p>\n<p>V\u00fd\u0161ku dane ovplyv\u0148uje taktie\u017e vek auta v <strong>kateg\u00f3rii L, M a N<\/strong>. Pokia\u013e je va\u0161e vozidlo registrovan\u00e9 pred viac ako 3 rokmi, tak ro\u010dn\u00e1 sadzba dane sa postupne zvy\u0161uje:<\/p>\n<ul>\n<li><strong>ro\u010dn\u00e1 sadzba sa pou\u017eije<\/strong> po\u010das prv\u00fdch 36 kalend\u00e1rnych mesiacov, po\u010dn\u00fac mesiacom prvej evidencie vozidla,<\/li>\n<li><strong>ro\u010dn\u00e1 sadzba sa zv\u00fd\u0161i o 10 %<\/strong> po\u010das nasleduj\u00facich 36 kalend\u00e1rnych mesiacov,<\/li>\n<li><strong>ro\u010dn\u00e1 sadzba sa zv\u00fd\u0161i o 20 %<\/strong> po\u010das nasleduj\u00facich \u010fal\u0161\u00edch 36 kalend\u00e1rnych mesiacov,<\/li>\n<li><strong>ro\u010dn\u00e1 sadzba sa zv\u00fd\u0161i o 30 %<\/strong> po\u010das nasleduj\u00facich 36 kalend\u00e1rnych mesiacov po uplynut\u00ed 108 mesiacov od prvej evidencie vozidla,<\/li>\n<li><strong>ro\u010dn\u00e1 sadzba sa zv\u00fd\u0161i o 40 %<\/strong> po\u010das nasleduj\u00facich 36 kalend\u00e1rnych mesiacov po uplynut\u00ed 144 mesiacov od prvej evidencie vozidla,<\/li>\n<li><strong>ro\u010dn\u00e1 sadzba sa zv\u00fd\u0161i o 50 %<\/strong> po\u010das nasleduj\u00facich 36 kalend\u00e1rnych mesiacov po uplynut\u00ed 180 mesiacov od prvej evidencie vozidla.<\/li>\n<\/ul>\n<p><strong>Pokia\u013e je auto z\u00a0kateg\u00f3rie L, M a N1, N2, O1 a\u017e O3 star\u0161ie ne\u017e 9 rokov, pou\u017eije<\/strong>\u00a0sa ro\u010dn\u00e1 sadzba po\u010das nasleduj\u00facich 36 kalend\u00e1rnych mesiacov po uplynut\u00ed s\u00fa\u010dtu po\u010dtu kalend\u00e1rnych mesiacov pod\u013ea p\u00edsmen a) a\u017e c) \u00a77 ods.1 z\u00e1kona o\u00a0dani z\u00a0motorov\u00fdch vozidiel.<\/p>\n<p>Ak je <strong>auto z\u00a0kateg\u00f3rie L,M1,N1, N2, O1 a\u017e O3 star\u0161ie ne\u017e 12 rokov, ro\u010dn\u00e1 sadzba sa <\/strong><\/p>\n<ul>\n<li><strong>zv\u00fd\u0161i o\u00a010%<\/strong> po\u010das nasleduj\u00facich 12 kalend\u00e1rnych mesiacov po uplynut\u00ed s\u00fa\u010dtu po\u010dtu kalend\u00e1rnych mesiacov pod\u013ea p\u00edsmen a) a\u017e d) \u00a77 ods.1 z\u00e1kona o\u00a0dani z\u00a0motorov\u00fdch vozidiel.<\/li>\n<li><strong>zv\u00fd\u0161i o\u00a020%<\/strong> po uplynut\u00ed s\u00fa\u010dtu po\u010dtu kalend\u00e1rnych mesiacov pod\u013ea p\u00edsmen a) a\u017e e) \u00a77 ods.1 z\u00e1kona o\u00a0dani z\u00a0motorov\u00fdch vozidiel.<\/li>\n<\/ul>\n<p><em>Pr\u00edklad:<\/em><\/p>\n<p><em>Za auto s objemom motora 1 600 cm3 je z\u00e1kladn\u00e1 sadzba dane 148\u20ac. Auto bolo registrovan\u00e9 v janu\u00e1ri roku 2016, tak\u017ee v roku 2025 sa da\u0148 zv\u00fd\u0161i o 30 %. Ro\u010dn\u00e1 da\u0148 tak bude 192,40\u20ac.<\/em><\/p>\n<p><strong>Pokia\u013e je auto z\u00a0kateg\u00f3rie L, M1 a N1<\/strong>\u00a0hybridn\u00e9 motorov\u00e9 vozidlo, motorov\u00e9\u00a0vozidlo s pohonom na stla\u010den\u00fd zemn\u00fd plyn (CNG), motorov\u00e9 vozidlo s pohonom na skvapalnen\u00fd zemn\u00fd plyn (LNG) alebo motorov\u00e9 vozidlo na vod\u00edkov\u00fd pohon,\u00a0ro\u010dn\u00e1 sadzba upraven\u00e1 (zv\u00fd\u0161en\u00e1) s prihliadnut\u00edm na vek vozidla\u00a0sa zn\u00ed\u017ei o 50 %.<\/p>\n\n    <div class=\"promoboxs3\">\n      <div class=\"promoboxs3__content\">\n        <div class=\"promoboxs3__content-label\">\n          Tip redakcie\n        <\/div>\n        <div class=\"promoboxs3__content-heading\">\n          Vysk\u00fa\u0161ajte si zadarmo \u00fa\u010dtovn\u00fd program Money&nbsp;S3\n        <\/div>\n        <div class=\"promoboxs3__content-text\">\n          S&nbsp;n\u00edm m\u00f4\u017eete jednoducho <strong>vies\u0165 \u00fa\u010dtovn\u00edctvo, vystavova\u0165 fakt\u00fary \u010di evidova\u0165 sklad<\/strong> pre kamenn\u00fd i&nbsp;online predaj\n        <\/div>\n        <div class=\"promoboxs3__content-cta\">\n          <a href=\"\/cennik-s3\/vyskusat-money-s3\/\" class=\"c-btn--large\">Stiahnu\u0165 sk\u00fa\u0161obn\u00fa verziu<\/a>\n        <\/div>\n      <\/div>\n      <div class=\"promoboxs3__illustration\">\n        <img decoding=\"async\" src=\"\/wp-content\/themes\/money-blog\/inc\/assets\/img\/promobox-s3.png\" alt=\"Money S3\">\n      <\/div>\n\t\t<\/div>\n  \n<h2>Kto a kedy plat\u00ed da\u0148 z\u00a0motorov\u00fdch vozidiel<\/h2>\n<p>Da\u0148ov\u00e1 povinnos\u0165 <strong>vznik\u00e1 prv\u00fdm d\u0148om kalend\u00e1rneho mesiaca, v ktorom auto po prv\u00fdkr\u00e1t pou\u017eijete pre svoje podnikanie alebo in\u00fa samostatn\u00fa z\u00e1robkov\u00fa \u010dinnos\u0165<\/strong>, av\u0161ak v\u00a0pr\u00edpade, \u017ee po\u010das toho ist\u00e9ho mesiaca d\u00f4jde k\u00a0zmene v\u00a0osobe da\u0148ovn\u00edka na tom istom vozidle, vznik\u00e1 nov\u00e9mu da\u0148ovn\u00edkovi povinnos\u0165 prv\u00fdm d\u0148om nasleduj\u00faceho mesiaca po zmene. Vznik da\u0148ovej povinnosti sa vyzna\u010d\u00ed priamo v\u00a0da\u0148ovom priznan\u00ed.<\/p>\n<p>Za ka\u017ed\u00fd mesiac, za ktor\u00fd ste mali povinnos\u0165 z auta odvies\u0165 da\u0148 (pou\u017e\u00edvali ste v tom mesiaci auto pre \u00fa\u010dely podnikania alebo inej samostatnej z\u00e1robkovej \u010dinnosti) plat\u00edte dvan\u00e1stinu ro\u010dnej sadzby dane, ktor\u00fa uvediete v da\u0148ovom priznan\u00ed (mus\u00edte si ju sami vypo\u010d\u00edta\u0165 a ur\u010di\u0165 zv\u00fd\u0161enie). Elektronick\u00e9 tla\u010div\u00e1 na port\u00e1li finan\u010dnej spr\u00e1vy <a href=\"https:\/\/www.financnasprava.sk\/\" target=\"_blank\" rel=\"noopener noreferrer\">www.financnasprava.sk<\/a> maj\u00fa zapnut\u00e9 mnoh\u00e9 kontroln\u00e9 upozornenia, ktor\u00e9 ve\u013emi u\u013eah\u010duj\u00fa spr\u00e1vne vyplnenie da\u0148ov\u00e9ho priznania.<\/p>\n<p><em>Pr\u00edklad<\/em><\/p>\n<p><em>Osobn\u00e9 vozidlo v\u00a0kateg\u00f3rii M1 m\u00e1 d\u00e1tum prvej evidencie 23.3.2016. Ko\u013eko bude da\u0148 z\u00a0motorov\u00fdch vozidiel v\u00a0roku 2025?<\/em><\/p>\n<p><em>Vo febru\u00e1ri 2025 uplynie 108 mesiacov od prvej registr\u00e1cie vozidla, \u010di\u017ee vozidlo prech\u00e1dza z\u00a0p\u00e1sma zv\u00fd\u0161enia o 20% na zv\u00fd\u0161enie o 30% z\u00a0ro\u010dnej sadzby. Pre mesiace janu\u00e1r a\u00a0febru\u00e1r sa pou\u017eije zv\u00fd\u0161ene o 20%, pre mesiace marec a\u017e december zv\u00fd\u0161enie o 30%.<\/em><\/p>\n<p>Z\u00e1nik da\u0148ovej povinnosti nastane posledn\u00fdm d\u0148om mesiaca, v ktorom do\u0161lo k vyradeniu alebo do\u010dasn\u00e9mu vyradeniu vozidla z evidencie vozidiel v Slovenskej republike, k ukon\u010deniu alebo preru\u0161eniu podnikania alebo inej samostatnej z\u00e1robkovej \u010dinnosti, k vydaniu potvrdenia org\u00e1nom Policajn\u00e9ho zboru o odcudzen\u00ed vozidla, k z\u00e1niku da\u0148ovn\u00edka bez likvid\u00e1cie, k vykonaniu z\u00e1pisu prevodu dr\u017eby vozidla do dokladov vozidla alebo k ukon\u010deniu pou\u017e\u00edvania vozidla. Z\u00e1nik da\u0148ovej povinnosti sa vyzna\u010d\u00ed priamo v da\u0148ovom priznan\u00ed.<\/p>\n<p>Preddavky na da\u0148 z\u00a0motorov\u00fdch vozidiel potom odv\u00e1dzate mesa\u010dne alebo \u0161tvr\u0165ro\u010dne, av\u0161ak len v\u00a0pr\u00edpade, ak predpokladan\u00e1 da\u0148 bude viac ne\u017e 700\u20ac, nasledovne:<\/p>\n<ul>\n<li><strong>vo v\u00fd\u0161ke 1\/4 z predpokladanej dane<\/strong> so splatnos\u0165ou do konca prv\u00e9ho kalend\u00e1rneho \u0161tvr\u0165roka (do 31.03.), do konca druh\u00e9ho kalend\u00e1rneho \u0161tvr\u0165roka (do 30.6.), do konca tretieho kalend\u00e1rneho \u0161tvr\u0165roka (do 30.9.) a do konca \u0161tvrt\u00e9ho kalend\u00e1rneho \u0161tvr\u0165roka (do 31.12.) \u2013 ak suma predpokladanej dane je vy\u0161\u0161ia ako 700 EUR najviac do 8 300 EUR alebo<\/li>\n<li><strong>vo v\u00fd\u0161ke 1\/12 z predpokladanej dane<\/strong> so splatnos\u0165ou do konca prv\u00e9ho a\u017e dvan\u00e1steho kalend\u00e1rneho mesiaca (do 31.01., do 28.02., do 31.03., do 30.4., do 31.5., do 30.6., do 31.7., do 31.8., do 30.9., do 31.10., do 30.11. a do 31.12.), ak suma predpokladanej dane je vy\u0161\u0161ia ako 8 300 EUR.<\/li>\n<\/ul>\n<p>Da\u0148 z\u00a0motorov\u00fdch vozidiel hrad\u00ed fyzick\u00e1 alebo pr\u00e1vnick\u00e1 osoba, ktor\u00e1 <strong>je ako dr\u017eite\u013e vozidla zap\u00edsan\u00e1<\/strong>\u00a0osved\u010den\u00ed o evidencii alebo m\u00e1 v\u00a0doklade ako dr\u017eite\u013ea vozidla zap\u00edsan\u00fa svoju organiza\u010dn\u00fa zlo\u017eku alebo pou\u017e\u00edva vozidlo, v ktor\u00e9ho doklade je ako dr\u017eite\u013e vozidla zap\u00edsan\u00e1 osoba, ktor\u00e1 zomrela, zanikla alebo bola zru\u0161en\u00e1 alebo t\u00e1to osoba nepou\u017e\u00edva vozidlo na podnikanie alebo in\u00fa samostatn\u00fa z\u00e1robkov\u00fa \u010dinnos\u0165. \u010ci\u017ee, ak si po\u017ei\u010diate vozidlo, ktor\u00e9ho dr\u017eite\u013eom je str\u00fdko, ktor\u00fd nepodnik\u00e1 a\u00a0vy ho pou\u017e\u00edvate na podnikanie alebo in\u00fa samostatn\u00fa z\u00e1robkov\u00fa \u010dinnos\u0165, da\u0148 z\u00a0motorov\u00fdch vozidiel plat\u00edte vy.<\/p>\n<p>Pokia\u013e vypl\u00e1cate zamestnancovi\u00a0<a href=\"https:\/\/www.money.sk\/vlastnosti\/kniha-jazd-a-cestovne-nahrady-s3\/\">cestovn\u00e9 n\u00e1hrady<\/a>\u00a0za pracovn\u00e9 cesty, na ktor\u00e9 jazd\u00ed vlastn\u00fdm autom (a z\u00e1rove\u0148 ho zamestnanec ani in\u00e1 osoba nepou\u017e\u00edva na podnikanie alebo in\u00fa samostatn\u00fa z\u00e1robkov\u00fa \u010dinnos\u0165), mus\u00edte zaplati\u0165 da\u0148 z\u00a0motorov\u00fdch vozidiel aj za toto vozidlo, hoci nie ste jeho vlastn\u00edkom ani prev\u00e1dzkovate\u013eom. Da\u0148 v takomto pr\u00edpade zaplat\u00edte za ka\u017ed\u00fd mesiac, v ktorom sa konala aspo\u0148 jedna pracovn\u00e1 cesta.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Da\u0148 z\u00a0motorov\u00fdch vozidiel sa plat\u00ed do 31. janu\u00e1ra po uplynut\u00ed zda\u0148ovacieho obdobia. Za rok 2025 tak pod\u00e1vate priznanie do konca janu\u00e1ra roku 2026. Do rovnak\u00e9ho &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12276,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[8,20],"tags":[566,725,726,727],"class_list":["post-12275","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dane","category-majetkove-dane","tag-dan","tag-motorove-vozidlo","tag-platit","tag-pocitanie"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12275","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=12275"}],"version-history":[{"count":4,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12275\/revisions"}],"predecessor-version":[{"id":15982,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12275\/revisions\/15982"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12276"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12275"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12275"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12275"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}