{"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":"2026-09-18T11:59:56","modified_gmt":"2026-09-18T09:59:56","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>Sadzby dane z pridanej hodnoty pre\u0161li v posledn\u00fdch rokoch viacer\u00fdmi zmenami. Od roku 2025 sa na Slovensku <strong>uplat\u0148uj\u00fa tri sadzby DPH<\/strong>, pri\u010dom ka\u017ed\u00e1 sa vz\u0165ahuje na in\u00e9 druhy tovaru a slu\u017eieb:<\/p>\n<ul>\n<li><strong>z\u00e1kladn\u00e1 sadzba DPH je 23\u202f%<\/strong>,<\/li>\n<li><strong>zn\u00ed\u017een\u00e1 sadzba DPH je 19\u202f%<\/strong>,<\/li>\n<li><strong>druh\u00e1 zn\u00ed\u017een\u00e1 sadzba DPH je 5\u202f%<\/strong>.<\/li>\n<\/ul>\n<p>Konkr\u00e9tny zoznam tovarov a slu\u017eieb pre jednotliv\u00e9 sadzby dane je ustanoven\u00fd v z\u00e1kone \u010d. 222\/2004 Z. z. o <a href=\"https:\/\/www.slov-lex.sk\/ezbierky\/pravne-predpisy\/SK\/ZZ\/2004\/222\/\">dani z pridanej hodnoty<\/a>. Z\u00e1kladn\u00e1 sadzba DPH sa vz\u0165ahuje na v\u00e4\u010d\u0161inu tovarov a slu\u017eieb, ktor\u00e9 nie s\u00fa presne \u0161pecifikovan\u00e9, zatia\u013e \u010do zn\u00ed\u017een\u00e9 sadzby 19\u202f% a 5\u202f% sa uplat\u0148uj\u00fa len na \u0161pecifick\u00e9 tovary a slu\u017eby uveden\u00e9 v <a href=\"https:\/\/www.financnasprava.sk\/sk\/podnikatelia\/dane\/dan-z-pridanej-hodnoty\/sadzby-dane?\">pr\u00edloh\u00e1ch \u010d. 7 a 7a<\/a>.<\/p>\n<h2>Ak\u00e9 s\u00fa zn\u00ed\u017een\u00e9 sadzby DPH a ako sa uplat\u0148uj\u00fa<\/h2>\n<p>V s\u00fa\u010dasnosti sa uplat\u0148uj\u00fa <strong>dve zn\u00ed\u017een\u00e9 sadzby DPH<\/strong>: <strong>19\u202f%<\/strong> a <strong>5\u202f%<\/strong> (namiesto jednej star\u0161ej zn\u00ed\u017eenej sadzby 10\u202f%).<\/p>\n<h3>Zn\u00ed\u017een\u00e1 sadzba 19 %: ak\u00e9 tovary a slu\u017eby zah\u0155\u0148a<\/h3>\n<p>Zn\u00ed\u017een\u00e1 sadzba <strong>19\u202f%<\/strong> sa uplat\u0148uje na vybran\u00e9 tovary a slu\u017eby uveden\u00e9 v <strong>pr\u00edlohe \u010d.\u202f7 bode 1<\/strong> a <strong>pr\u00edlohe \u010d.\u202f7 a bode 1<\/strong> z\u00e1kona o DPH. Medzi nich patria napr\u00edklad:<\/p>\n<ul>\n<li>vybran\u00e9 potraviny a nealkoholick\u00e9 n\u00e1poje, ktor\u00e9 nespadaj\u00fa pod 5% sadzbu,<\/li>\n<li>elektrick\u00e1 energia,<\/li>\n<li>slu\u017eby pozost\u00e1vaj\u00face z pod\u00e1vania <strong>nealkoholick\u00fdch n\u00e1pojov v re\u0161taura\u010dn\u00fdch a stravovac\u00edch zariadeniach<\/strong>.<\/li>\n<\/ul>\n<p>Pozor: zn\u00ed\u017een\u00e1 sadzba <strong>19\u202f% neplat\u00ed<\/strong> pre alkoholick\u00e9 n\u00e1poje \u010di tabakov\u00e9 v\u00fdrobky \u2013 tie sa zda\u0148uj\u00fa <strong>23\u202f% z\u00e1kladnou sadzbou<\/strong>.<\/p>\n<h3>Zn\u00ed\u017een\u00e1 sadzba 5 %: ak\u00e9 tovary a slu\u017eby zah\u0155\u0148a<\/h3>\n<p>Zn\u00ed\u017een\u00e1 sadzba <strong>5\u202f%<\/strong> sa uplat\u0148uje pod\u013ea <strong>pr\u00edlohy \u010d. 7 bodov 2 a 3<\/strong> a <strong>pr\u00edlohy \u010d. 7a bod 2<\/strong> z\u00e1kona o DPH na \u010fal\u0161ie vybran\u00e9 tovary a slu\u017eby.<\/p>\n<p>Medzi naj\u010dastej\u0161ie <strong>pr\u00edklady tovarov a slu\u017eieb, na ktor\u00e9 sa vz\u0165ahuje 5\u202f% DPH<\/strong>, patria:<\/p>\n<ul>\n<li><strong>z\u00e1kladn\u00e9 potraviny<\/strong> (napr. m\u00e4so, sladkovodn\u00e9 ryby, mlieko, maslo a pod.);<\/li>\n<li><strong>lieky, farmaceutick\u00e9 v\u00fdrobky a zdravotn\u00edcke pom\u00f4cky<\/strong> pre osobn\u00e9 pou\u017e\u00edvanie,<\/li>\n<li><strong>tla\u010doviny<\/strong> ako knihy, bro\u017e\u00fary a noviny (s obmedzeniami pod\u013ea pr\u00edloh),<\/li>\n<li><strong>ubytovacie slu\u017eby<\/strong> (napr. hotelov\u00e9 slu\u017eby, turistick\u00e9 a rekrea\u010dn\u00e9 ubytovanie, prev\u00e1dzka t\u00e1bor\u00edsk a kempov),<\/li>\n<li><strong>tovary a slu\u017eby poskytovan\u00e9 registrovan\u00fdmi soci\u00e1lnymi podnikmi<\/strong>, ktor\u00e9 pou\u017e\u00edvaj\u00fa <strong>100\u202f% svojho zisku na hlavn\u00fd cie\u013e<\/strong>, za podmienok z\u00e1kona,<\/li>\n<li><strong>dodanie stavieb ur\u010den\u00fdch na \u0161t\u00e1tom podporovan\u00e9 n\u00e1jomn\u00e9 b\u00fdvanie<\/strong> a s t\u00fdm s\u00favisiace stavebn\u00e9 a mont\u00e1\u017ene pr\u00e1ce (so \u0161pecifick\u00fdmi podmienkami),<\/li>\n<li><strong>vstupn\u00e9 do kult\u00farnych zariaden\u00ed<\/strong> (divadl\u00e1, opery).<\/li>\n<\/ul>\n<h3>Zmeny v zaraden\u00ed niektor\u00fdch tovarov od 2026<\/h3>\n<p>Od 1. janu\u00e1ra 2026 doch\u00e1dza k zmene v sadzb\u00e1ch DPH, ktor\u00e1 sa t\u00fdka ktor\u00e1 vybran\u00fdch potrav\u00edn <strong>s vysok\u00fdm obsahom soli a cukru<\/strong>. Tieto produkty sa pres\u00favaj\u00fa zo zn\u00ed\u017eenej sadzby do z\u00e1kladnej sadzby 23 %. T\u00fdka sa to predov\u0161etk\u00fdm nasleduj\u00facich potrav\u00edn:<\/p>\n<ul>\n<li><strong>Sladkosti a cukrovinky<\/strong>: \u010dokol\u00e1dy, kol\u00e1\u010de, su\u0161ienky alebo d\u017eemy.<\/li>\n<li><strong>Slan\u00e9 pochutiny<\/strong>: \u010dipsy, solen\u00e9 ara\u0161idy, krekry \u010di snacky.<\/li>\n<li><strong>In\u00e9<\/strong>: zmrzlina, sladen\u00e9 nealkoholick\u00e9 n\u00e1poje (vr\u00e1tane energetick\u00fdch n\u00e1pojov) a in\u00e9 potraviny s pridan\u00fdm cukrom alebo so\u013eou.<\/li>\n<\/ul>\n<p>T\u00e1to zmena sa nevz\u0165ahuje na samotn\u00fd cukor \u010di so\u013e ako surovinu, ale na hotov\u00e9 v\u00fdrobky, ktor\u00e9 tieto zlo\u017eky obsahuj\u00fa vo vy\u0161\u0161om mno\u017estve.<\/p>\n<h2>Z\u00e1v\u00e4zn\u00e1 inform\u00e1cia: ur\u010denie spr\u00e1vnej sadzby DPH<\/h2>\n<p>Ak si nie ste ist\u00ed, do ktorej sadzby DPH patr\u00ed konkr\u00e9tny tovar alebo slu\u017eba, konzultujte zaradenie s \u00fa\u010dtovn\u00edkom alebo da\u0148ov\u00fdm poradcom.<\/p>\n<p>M\u00f4\u017ee tak\u00e9 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. V takom pr\u00edpade m\u00f4\u017ee podnikate\u013e <strong>po\u017eiada\u0165 oddelenie coln\u00fdch tar\u00edf<\/strong> Coln\u00e9ho \u00faradu Bratislava o vydanie z\u00e1v\u00e4znej inform\u00e1cie o nomenklat\u00farnom zatrieden\u00ed tovaru.<\/p>\n<h2>Ako sa zaokr\u00fah\u013euje DPH<\/h2>\n<p>DPH sa po\u010d\u00edta zo z\u00e1kladnej ceny tovaru alebo slu\u017eby. V\u00fdsledok m\u00f4\u017ee ma\u0165 viac ako dve desatinn\u00e9 miesta. Preto sa suma DPH <strong>zaokr\u00fah\u013euje na dve desatinn\u00e9 miesta<\/strong>, teda na centy. Plat\u00ed, \u017ee:<\/p>\n<ul>\n<li>ak tretia desatinn\u00e1 \u010d\u00edslica je <strong>5 alebo viac<\/strong>, zaokr\u00fahli sa nahor,<\/li>\n<li>ak je <strong>4 alebo menej<\/strong>, zaokr\u00fahli sa nadol.<\/li>\n<\/ul>\n<p><strong>Pr\u00edklad:<\/strong> Ak DPH = 1,234 \u20ac, zaokr\u00fahlen\u00e9 je to 1,23 \u20ac. Ak DPH = 1,235 \u20ac, zaokr\u00fahlen\u00e9 je to 1,24 \u20ac.<\/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 priebehu 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.<\/p>\n<p>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 Money S3, Money S4 \u010di Money S5. 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.<\/p>\n<p>Program na \u00fa\u010dtovn\u00edctvo si m\u00f4\u017eete <a href=\"https:\/\/www.money.sk\/cennik-s3\/vyskusat-money-s3\/\">vysk\u00fa\u0161a\u0165 zadarmo vo verzii Money S3 Start<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ak\u00e9 m\u00e1me sadzby DPH na Slovensku a ak\u00e1 je ich v\u00fd\u0161ka? Sadzby dane z pridanej hodnoty pre\u0161li v posledn\u00fdch rokoch viacer\u00fdmi zmenami. Od roku 2025 &#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,"_searchwp_excluded":"","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":6,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12280\/revisions"}],"predecessor-version":[{"id":16318,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12280\/revisions\/16318"}],"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}]}}