{"id":12280,"date":"2021-01-20T07:00:36","date_gmt":"2021-01-20T06:00:36","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/sadzby-dph-kolko-ich-je-a-ako-ich-spravne-urcit\/"},"modified":"2023-06-26T11:03:18","modified_gmt":"2023-06-26T09:03:18","slug":"sadzby-dph-kolko-ich-je-a-ako-ich-spravne-urcit","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/sadzby-dph-kolko-ich-je-a-ako-ich-spravne-urcit\/","title":{"rendered":"Sadzby DPH na Slovensku: ko\u013eko ich je, ak\u00e1 je ich v\u00fd\u0161ka a ako ich ur\u010di\u0165"},"content":{"rendered":"<h2>Ak\u00e9 m\u00e1me sadzby DPH na Slovensku a ak\u00e1 je ich v\u00fd\u0161ka?<\/h2>\n<p>V s\u00fa\u010dasnosti m\u00e1me na Slovensku<strong> dve sadzby DPH<\/strong>, pri\u010dom do ka\u017edej spadaj\u00fa r\u00f4zne druhy tovaru a slu\u017eieb:<\/p>\n<ul>\n<li>z\u00e1kladn\u00e1 sadzba DPH \u2013 20%<\/li>\n<li>zn\u00ed\u017een\u00e1 sadzba DPH \u2013 10%<\/li>\n<\/ul>\n<p><strong>Z\u00e1kladn\u00fa sadzbu DPH<\/strong> maj\u00fa v\u0161etky druhy tovaru a slu\u017eieb, ktor\u00e9 <strong>nie s\u00fa presne vymenovan\u00e9 <\/strong>v\u00a0pr\u00edlohe \u010d\u00edslo 7 a\u00a07a v z\u00e1kone o <a href=\"https:\/\/www.financnisprava.cz\/cs\/dane\/dane\/dan-z-pridane-hodnoty\/legislativa\" target=\"_blank\" rel=\"noopener noreferrer\">dani z pridanej hodnoty<\/a>.\u00a0<\/p>\n<h2>Ko\u013eko je zn\u00ed\u017een\u00e1 sadzba DPH a ako sa uplat\u0148uje?<\/h2>\n<p>Zn\u00ed\u017een\u00e1 sadzba\u00a0 DPH 10% sa uplat\u0148uje na \u00a0nasleduj\u00face <strong>tovary a\u00a0slu\u017eby, ktor\u00e9 s\u00fa vymenovan\u00e9 v\u00a0z\u00e1kone \u010d. 222\/2004 Z. z. o\u00a0dani z\u00a0pridanej hodnoty \u00a727 ods.2, ktor\u00fd odkazuje na spom\u00ednan\u00e9 pr\u00edlohy \u010d.7 a\u00a07a.<\/strong><\/p>\n<p>Pr\u00edloha \u010d. 7 presne vymen\u00fava tovary, ktor\u00e9 podliehaj\u00fa zn\u00ed\u017eenej sadzbe DPH 10%. Povedzme si v\u0161eobecne, ktor\u00e9 druhy tovarov to s\u00fa:<\/p>\n<ul>\n<li>potraviny a\u00a0ovocn\u00e9 n\u00e1poje, av\u0161ak iba tzv. zdrav\u00e9 potraviny ako napr. med, hru\u0161ky, m\u00e4so, ryby, mlieko, maslo, cmar a\u00a0pod.,<\/li>\n<li>antibiotik\u00e1 a\u00a0farmaceutick\u00e9 v\u00fdrobky,<\/li>\n<li>knihy, bro\u017e\u00fary, let\u00e1ky a podobn\u00e9 tla\u010den\u00e9 tovary, av\u0161ak s\u00a0obmedzen\u00fdm reklamn\u00fdm obsahom do 50%,<\/li>\n<li>noviny, \u010dasopisy a\u00a0periodik\u00e1, ktor\u00e9 vych\u00e1dzaj\u00face aspo\u0148 \u0161tyrikr\u00e1t t\u00fd\u017edenne s\u00a0obmedzen\u00fdm reklamn\u00fdm obsahom do 50% alebo erotick\u00fdm obsahom do 10%,<\/li>\n<li>zdravotn\u00edcke prostriedky a pom\u00f4cky + tovar pre osobn\u00e9 pou\u017e\u00edvanie chor\u00fdmi, napr\u00edklad n\u00e1stroje pre nevidom\u00fdch, nepo\u010duj\u00facich a zdravotne \u0165a\u017eko postihnut\u00fdch ob\u010danov,<\/li>\n<li>kontaktn\u00e9 a\u00a0okuliarov\u00e9 \u0161o\u0161ovky, ortopedick\u00e9 pom\u00f4cky\u00a0 detsk\u00e9 plienky, vlo\u017eky, tamp\u00f3ny, v\u00fdrobky ur\u010den\u00e9 pre inkontinenciu.<\/li>\n<\/ul>\n<p><strong>Pozor:<\/strong> zn\u00ed\u017een\u00e1 sadzba sa net\u00fdka<strong> alkoholick\u00fdch n\u00e1pojov a tabakov\u00fdch v\u00fdrobkov<\/strong>, tie maj\u00fa z\u00e1kladn\u00fa sadzbu DPH.<\/p>\n<p>\u010ealej do zn\u00ed\u017eenej sadzby patria nasleduj\u00face <strong>slu\u017eby, ktor\u00e9 vymenov\u00e1va pr\u00edloha 7a z\u00e1kona o\u00a0DPH.<\/strong><\/p>\n<p>S\u00fa to ubytovacie slu\u017eby (k\u00f3d\u00a0 55 klasifik\u00e1cie produktov pod\u013ea \u010dinnost\u00ed CPA), a konkr\u00e9tne ide o\u00a0tieto slu\u017eby:<\/p>\n<ul>\n<li>hotelov\u00e9 a\u00a0podobn\u00e9 ubytovacie slu\u017eby,<\/li>\n<li>turistick\u00e9 a\u00a0ostatn\u00e9 kr\u00e1tkodob\u00e9 ubytovacie slu\u017eby,<\/li>\n<li>prev\u00e1dzka t\u00e1bor\u00edsk, rekrea\u010dn\u00fdch a\u00a0dovolenkov\u00fdch kempov,<\/li>\n<li>ostatn\u00e9 ubytovacie slu\u017eby (ubytovacie slu\u017eby v\u00a0\u0161tudentsk\u00fdch domovoch alebo intern\u00e1toch, slu\u017eby v\u00a0izb\u00e1ch alebo ubytovac\u00edch jednotk\u00e1ch v\u00a0ubytovniach pre robotn\u00edkov a\u00a0in\u00e9).<\/li>\n<\/ul>\n<p>Zn\u00ed\u017een\u00e1 sadzba DPH sa uplat\u0148uje aj na tovary a\u00a0slu\u017eby poskytovan\u00e9 v r\u00e1mci aktiv\u00edt soci\u00e1lnej ekonomiky registrovan\u00fdm soci\u00e1lnym podnikom opr\u00e1vnen\u00e9mu z\u00e1kazn\u00edkovi, ktor\u00fd 100 % svojho zisku po zdanen\u00ed pou\u017e\u00edva na dosiahnutie svojho hlavn\u00e9ho cie\u013ea, ak t\u00fdm nedoch\u00e1dza k naru\u0161eniu hospod\u00e1rskej s\u00fa\u0165a\u017ee nezlu\u010dite\u013en\u00e9mu s vn\u00fatorn\u00fdm trhom, pri\u010dom opr\u00e1vnen\u00fdm z\u00e1kazn\u00edkom je osoba in\u00e1 ako zdanite\u013en\u00e1 osoba, ak je fyzickou osobou, subjektom soci\u00e1lnej ekonomiky alebo subjektom verejnej spr\u00e1vy.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/income-tax-4097292_1920.jpg\" alt=\"\" width=\"668\" height=\"445\" class=\"aligncenter size-single-post-thumb wp-image-88588\" \/><\/p>\n<h2>Legislat\u00edva DPH sa priebe\u017ene men\u00ed: ako na \u0148u reagova\u0165?<\/h2>\n<p>V priebehu rokov, ob\u010das aj v\u00a0priebehu roka, sa m\u00f4\u017ee zmeni\u0165 nielen v\u00fd\u0161ka sadzieb, ale tie\u017e pr\u00edslu\u0161nos\u0165 tovaru alebo slu\u017eieb k jednotliv\u00fdm sadzb\u00e1m. V t\u00fdchto situ\u00e1ci\u00e1ch m\u00f4\u017ee vznikn\u00fa\u0165 neistota, ako \u010falej postupova\u0165. V\u0161eobecne plat\u00ed pravidlo, \u017ee mus\u00edte v\u017edy pou\u017ei\u0165 <strong>sadzbu dane pre produkt alebo slu\u017ebu, ktor\u00e1 je platn\u00e1 ku d\u0148u vzniku da\u0148ovej povinnosti<\/strong>.<\/p>\n<p>So zmenami v legislat\u00edve DPH v\u00e1m pom\u00f4\u017ee tie\u017e pokro\u010dilej\u0161\u00ed ekonomick\u00fd syst\u00e9m, napr\u00edklad <a href=\"https:\/\/www.money.sk\/\">Money S3, Money S4, \u010di Money S5<\/a>. Tieto syst\u00e9my sa ka\u017ed\u00fd mesiac aktualizuj\u00fa, tak\u017ee s nimi m\u00e1te istotu, \u017ee v\u0161etky sadzby dane s\u00fa v s\u00falade s aktu\u00e1lnou legislat\u00edvou. <a href=\"https:\/\/www.money.sk\/cennik-s3\/vyskusat-money-s3\/\">Program na \u00fa\u010dtovn\u00edctvo si m\u00f4\u017eete vysk\u00fa\u0161a\u0165 zadarmo vo verzii Money S3 Start<\/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            }*\/\r\n\r\n            return false;\r\n        });\r\n\r\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\r\n            e.preventDefault();\r\n            return false;\r\n        });\r\n\r\n        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\r\n            e.preventDefault();\r\n            \r\n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\r\n\r\n            if (email.length == 0)\r\n            {\r\n                alert(\"Pros\u00edm zadajte v\u00e1\u0161 e-mail.\");\r\n                return false;\r\n            }\r\n            if (!shortcodeSmartmailingForm_validateEmail(email))\r\n            {\r\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\r\n                return false;\r\n            }\r\n\r\n            jQuery.ajax({\r\n                url: \"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\r\n                type: \"POST\",\r\n                dataType: \"text\",\r\n                cache: false,\r\n                data: {\r\n                    \"email\": email,\r\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\r\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\r\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\r\n                }\r\n            }).done(function (response, textStatus, jqXHR)\r\n            {\r\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\r\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\r\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\r\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\r\n            });\r\n\r\n            return false;\r\n        });\r\n    });\r\n\r\n    function shortcodeSmartmailingForm_validateEmail(email)\r\n    {\r\n        var re = \/^(([^<>()[\\]\\\\.,;:\\s@\\\"]+(\\.[^<>()[\\]\\\\.,;:\\s@\\\"]+)*)|(\\\".+\\\"))@((\\[[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\])|(([a-zA-Z\\-0-9]+\\.)+[a-zA-Z]{2,}))$\/;\r\n        return re.test(email);\r\n    }\r\n<\/script>\r\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12280\">\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\/12280\">\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>Vydanie z\u00e1v\u00e4znej inform\u00e1cie<\/h2>\n<p>M\u00f4\u017ee nasta\u0165 situ\u00e1cia, \u017ee tovar alebo slu\u017ebu, ktor\u00e9 podnikate\u013e pred\u00e1va, je n\u00e1ro\u010dn\u00e9 jednozna\u010dne zaradi\u0165 do niektorej z vy\u0161\u0161ie uveden\u00fdch sadzieb. O\u00a0pomoc m\u00f4\u017ee podnikate\u013e po\u017eiada\u0165 oddelenie coln\u00fdch tar\u00edf Coln\u00e9ho \u00faradu Bratislava, prostredn\u00edctvom\u00a0vydania z\u00e1v\u00e4znej inform\u00e1cie o\u00a0nomenklat\u00farnom zatrieden\u00ed tovaru.<\/p>\n<h2>Zaokr\u00fah\u013euje sa DPH?<\/h2>\n<p>DPH sa zaokr\u00fah\u013euje na dve desatinn\u00e9 miesta, a\u00a0to matematicky (od 0,005 nahor vr\u00e1tane, do 0,005 nadol).<\/p>\n<p>&nbsp;<\/p>\n<p>Autorom \u010dl\u00e1nku je Katar\u00edna Serinov\u00e1<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ak\u00e9 m\u00e1me sadzby DPH na Slovensku a ak\u00e1 je ich v\u00fd\u0161ka? V s\u00fa\u010dasnosti m\u00e1me na Slovensku dve sadzby DPH, pri\u010dom do ka\u017edej spadaj\u00fa r\u00f4zne druhy &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12281,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[15,8],"tags":[185,722,723],"class_list":["post-12280","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-pridanej-hodnoty","category-dane","tag-dane","tag-sadzby-dph","tag-urcenie"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12280","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=12280"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12280\/revisions"}],"predecessor-version":[{"id":12282,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12280\/revisions\/12282"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12281"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12280"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12280"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12280"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}