{"id":12853,"date":"2026-09-17T16:59:35","date_gmt":"2026-09-17T14:59:35","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/zakonne-uroky-z-omeskania-aka-je-ich-vyska-a-ako-sa-pocitaju\/"},"modified":"2026-09-17T16:59:55","modified_gmt":"2026-09-17T14:59:55","slug":"zakonne-uroky-z-omeskania-aka-je-ich-vyska-a-ako-sa-pocitaju","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/podnikanie\/zakonne-uroky-z-omeskania-aka-je-ich-vyska-a-ako-sa-pocitaju\/","title":{"rendered":"Z\u00e1konn\u00e9 \u00faroky z ome\u0161kania: ak\u00e1 je ich v\u00fd\u0161ka a ako sa po\u010d\u00edtaj\u00fa?"},"content":{"rendered":"<p><strong>Ak dl\u017en\u00edk nesplat\u00ed v\u010das svoj dlh, je pod\u013ea z\u00e1kona povinn\u00fd verite\u013eovi uhradi\u0165 aj \u00faroky z ome\u0161kania. Nejde o pokutu za oneskoren\u00fa platbu, ale o n\u00e1hradu ceny pe\u0148az\u00ed \u2013 kompenz\u00e1ciu za to, \u017ee verite\u013e nedostal svoje peniaze a nem\u00f4\u017ee s nimi disponova\u0165. V\u00fd\u0161ku \u00faroku z ome\u0161kania stanovuje z\u00e1kon, pr\u00edpadne si ho v niektor\u00fdch pr\u00edpadoch m\u00f4\u017eete v zmluve upravi\u0165 sami.<\/strong><\/p>\n<h2>\u00daroky z ome\u0161kania v ob\u010dianskopr\u00e1vnych vz\u0165ahoch<\/h2>\n<p>V\u00fd\u0161ku z\u00e1konn\u00e9ho \u00faroku z ome\u0161kania pre ob\u010dianskopr\u00e1vne vz\u0165ahy ur\u010duje nariadenie vl\u00e1dy \u010d. 87\/1995 Z. z. a vych\u00e1dza zo <a href=\"https:\/\/nbs.sk\/statisticke-udaje\/financne-trhy\/urokove-sadzby\/urokove-sadzby-ecb\/\" target=\"_blank\" rel=\"noopener\">z\u00e1kladnej \u00farokovej sadzby Eur\u00f3pskej centr\u00e1lnej banky<\/a>. V\u00fd\u0161ka \u00faroku z ome\u0161kania v ob\u010dianskopr\u00e1vnych vz\u0165ahoch je z\u00e1kladn\u00e1 \u00farokov\u00e1 sadzba Eur\u00f3pskej centr\u00e1lnej banky platn\u00e1 k prv\u00e9mu d\u0148u ome\u0161kania s plnen\u00edm pe\u0148a\u017en\u00e9ho dlhu <strong>zv\u00fd\u0161en\u00e1 o p\u00e4\u0165 percentu\u00e1lnych bodov<\/strong>.<\/p>\n<p>\u00darokov\u00e1 sadzba \u00farokov z ome\u0161kania sa teda nemen\u00ed, je rovnak\u00e1 po cel\u00fa dobu ome\u0161kania pod\u013ea toho, ak\u00e1 je z\u00e1kladn\u00e1 \u00farokov\u00e1 sadzba v prv\u00fd de\u0148 ome\u0161kania. \u010eal\u0161\u00edm rozdielom v porovnan\u00ed s \u00farokovou sadzbou v podnikate\u013esk\u00fdch vz\u0165ahoch je to, \u017ee pri ob\u010dianskopr\u00e1vnych vz\u0165ahoch \u00farokov\u00fa sadzbu \u00farokov z ome\u0161kania <strong>nie je mo\u017en\u00e9 medzi verite\u013eom a dl\u017en\u00edkom dojedna\u0165 odli\u0161ne<\/strong>. Je teda automatick\u00e1 a aj ke\u010f v\u00f4bec nie je dojednan\u00e1 v zmluve, tak sa v\u017edy uplat\u0148uje v z\u00e1konnej v\u00fd\u0161ke.<\/p>\n<h2>\u00daroky z ome\u0161kania v podnikate\u013esk\u00fdch vz\u0165ahoch<\/h2>\n<p>V\u00fd\u0161ku z\u00e1konn\u00e9ho \u00faroku z ome\u0161kania pre obchodnopr\u00e1vne vz\u0165ahy ur\u010duje nariadenie vl\u00e1dy \u010d. 21\/2013 Z. z. a tie\u017e vych\u00e1dza zo z\u00e1kladnej \u00farokovej sadzby Eur\u00f3pskej centr\u00e1lnej banky.<\/p>\n<p>V podnikate\u013esk\u00fdch vz\u0165ahoch si verite\u013e m\u00f4\u017ee <strong>vybra\u0165 medzi dvoma sp\u00f4sobmi<\/strong> v\u00fdpo\u010dtu z\u00e1konn\u00e9ho \u00faroku z ome\u0161kania, a to konkr\u00e9tne:<\/p>\n<ul>\n<li><strong>Variabiln\u00e9 \u00faroky z ome\u0161kania<\/strong>: ur\u010dia sa ako z\u00e1kladn\u00e1 \u00farokov\u00e1 sadzba Eur\u00f3pskej centr\u00e1lnej banky platn\u00e1 k prv\u00e9mu d\u0148u pr\u00edslu\u0161n\u00e9ho kalend\u00e1rneho polroka ome\u0161kania <strong>zv\u00fd\u0161en\u00e1 o osem percentu\u00e1lnych bodov<\/strong>. V pr\u00edpade variabiln\u00fdch \u00farokov z ome\u0161kania sa teda \u00farokov\u00e1 sadzba \u00farokov z ome\u0161kania m\u00f4\u017ee meni\u0165. Pozor v\u0161ak na to, \u017ee k aktualiz\u00e1cii v\u00fd\u0161ky \u00farokov <strong>doch\u00e1dza v\u017edy raz za pol roka<\/strong> (a nie pri ka\u017edej zmene z\u00e1kladnej \u00farokovej sadzby), k\u013e\u00fa\u010dov\u00fdmi d\u0148ami na ur\u010denie aktu\u00e1lnej v\u00fd\u0161ky \u00faroku s\u00fa preto v\u017edy 1. janu\u00e1r a 1. j\u00fal. Napr\u00edklad k 1. janu\u00e1ru 2026 bola z\u00e1kladn\u00e1 \u00farokov\u00e1 sadzba Eur\u00f3pskej centr\u00e1lnej banky 2,15 %, \u00farok z ome\u0161kania teda predstavoval pod\u013ea z\u00e1kona 10,15 % p. a. (ro\u010dne). A t\u00e1to sadzba potom plat\u00ed minim\u00e1lne do 30. j\u00fana, ne\u017e sa pr\u00edpadne znovu zmen\u00ed pod\u013ea aktu\u00e1lnej z\u00e1kladnej \u00farokovej sadzby.<\/li>\n<li><strong>Fixn\u00e9 \u00faroky z ome\u0161kania<\/strong>: ur\u010dia sa ako z\u00e1kladn\u00e1 \u00farokov\u00e1 sadzba Eur\u00f3pskej centr\u00e1lnej banky platn\u00e1 k prv\u00e9mu d\u0148u ome\u0161kania <strong>zv\u00fd\u0161en\u00e1 o dev\u00e4\u0165 percentu\u00e1lnych bodov<\/strong>. V pr\u00edpade fixn\u00fdch \u00farokov z ome\u0161kania sa teda \u00farokov\u00e1 sadzba \u00farokov z ome\u0161kania nem\u00f4\u017ee meni\u0165 a takto na za\u010diatku ur\u010den\u00e1 sadzba \u00farokov z ome\u0161kania <strong>plat\u00ed po\u010das celej doby ome\u0161kania<\/strong>.<\/li>\n<\/ul>\n<p><strong>\u00daroky z ome\u0161kania s\u00fa z\u00e1konn\u00e9, automatick\u00e9<\/strong> a nie je potrebn\u00e9 ich dojedn\u00e1va\u0165 v zmluve. Pokia\u013e sa ale so svojim verite\u013eom alebo dl\u017en\u00edkom dohodnete, m\u00f4\u017eete v\u00fd\u0161ku \u00farokov v zmluve upravi\u0165. To samozrejme plat\u00ed len pre obchodnopr\u00e1vne vz\u0165ahy, ako u\u017e bolo spomenut\u00e9.<\/p>\n<p>Dajte si pozor aj na zda\u0148ovanie prijat\u00fdch \u00farokov z ome\u0161kania. Ak nevediete podvojn\u00e9 \u00fa\u010dtovn\u00edctvo a k poh\u013ead\u00e1vke sa via\u017eu aj \u00faroky z ome\u0161kania, nezab\u00fadajte, \u017ee po uhraden\u00ed dlhu zo strany dl\u017en\u00edka mus\u00edte okrem p\u00f4vodnej poh\u013ead\u00e1vky <strong>zdani\u0165 aj prijat\u00e9 \u00faroky z ome\u0161kania<\/strong>. V pr\u00edpade podvojn\u00e9ho \u00fa\u010dtovn\u00edctva s\u00fa \u00faroky z ome\u0161kania zda\u0148ovan\u00e9 bez oh\u013eadu na to, \u010di ich dl\u017en\u00edk zaplatil alebo nie.<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span><strong>TIP<\/strong>: \u00farok z ome\u0161kania spo\u010d\u00edtate vzorcom: <em>celkov\u00e1 dl\u017en\u00e1 \u010diastka \u00d7 ro\u010dn\u00e1 \u00farokov\u00e1 sadzba (aktu\u00e1lne 0,1015 pri variabiln\u00fdch \u00farokoch) \u00d7 po\u010det dn\u00ed v ome\u0161kan\u00ed \/ 365<\/em>. Ak sa v\u00e1m to v\u0161ak nechce po\u010d\u00edta\u0165 ru\u010dne, vyu\u017eite napr\u00edklad <a href=\"https:\/\/www.money.sk\/\">\u00fa\u010dtovn\u00fd program Money S3<\/a>, ktor\u00fd za v\u00e1s \u00faroky spo\u010d\u00edta automaticky.<\/p>\n<\/div>\n<figure id=\"attachment_104945\" aria-describedby=\"caption-attachment-104945\" style=\"width: 668px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-single-post-thumb wp-image-104945\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/pexels-lumn-167682.jpg\" alt=\"\" width=\"668\" height=\"445\" \/><figcaption id=\"caption-attachment-104945\" class=\"wp-caption-text\">\u00daroky z ome\u0161kania spo\u010d\u00edtate ru\u010dne, pr\u00edpadne stavte na \u00fa\u010dtovn\u00fd program.<\/figcaption><\/figure>\n<h2>\u00daroky z ome\u0161kania pri platen\u00ed dan\u00ed<\/h2>\n<p>Ak ako firma alebo ob\u010dan nezaplat\u00edte v\u010das da\u0148 (\u010di u\u017e da\u0148 z pr\u00edjmov alebo napr\u00edklad DPH), da\u0148ov\u00fd \u00farad op\u00e4\u0165 siahne na \u00fa\u010dtovanie \u00farokov z ome\u0161kania. Pri v\u00fdpo\u010dte \u00faroku z ome\u0161kania sa pou\u017eije <strong>\u0161tvorn\u00e1sobok z\u00e1kladnej \u00farokovej sadzby<\/strong> Eur\u00f3pskej centr\u00e1lnej banky platnej v de\u0148 vzniku da\u0148ov\u00e9ho nedoplatku. Ak \u0161tvorn\u00e1sobok z\u00e1kladnej \u00farokovej sadzby nedosiahne 15 %, tak sa pri v\u00fdpo\u010dte pou\u017eije ro\u010dn\u00e1 \u00farokov\u00e1 sadzba 15 %. Da\u0148ov\u00fd \u00farad vyrub\u00ed \u00farok z ome\u0161kania za ka\u017ed\u00fd de\u0148 ome\u0161kania s platbou odo d\u0148a nasleduj\u00faceho po dni jej splatnosti a\u017e do d\u0148a platby vr\u00e1tane.<\/p>\n<p>Dobrou spr\u00e1vou je, \u017ee da\u0148ov\u00fd \u00farad \u00farok z ome\u0161kania po\u010d\u00edta najdlh\u0161ie za \u0161tyri roky ome\u0161kania s platbou. Z\u00e1rove\u0148 sa <strong>\u00farok z ome\u0161kania nevyrub\u00ed, ak v jednotlivom pr\u00edpade nepresiahne 5 eur<\/strong>. Pokia\u013e teda nedl\u017e\u00edte da\u0148ov\u00e9mu \u00faradu ve\u013ek\u00fa sumu a uhrad\u00edte ju len p\u00e1r dn\u00ed po lehote splatnosti, je celkom mo\u017en\u00e9, \u017ee \u017eiadny \u00farok z ome\u0161kania plati\u0165 nebudete.<\/p>\n<h2>DPH, dane a nov\u00e1 transak\u010dn\u00e1 da\u0148: \u010co s \u00farokmi v \u00fa\u010dtovn\u00edctve<\/h2>\n<p>Dajte si pozor na to, \u017ee prijat\u00e9 \u00faroky z ome\u0161kania nie s\u00fa len prilep\u0161en\u00edm k rozpo\u010dtu, ale maj\u00fa aj svoje da\u0148ov\u00e9 dopady. Od roku 2025 je navy\u0161e situ\u00e1cia o nie\u010do komplikovanej\u0161ia kv\u00f4li nov\u00fdm konsolida\u010dn\u00fdm opatreniam.<\/p>\n<ul>\n<li><strong>Jednoduch\u00e9 \u00fa\u010dtovn\u00edctvo a SZ\u010cO:<\/strong> Ak nevediete podvojn\u00e9 \u00fa\u010dtovn\u00edctvo (ste napr. \u017eivnostn\u00edk a uplat\u0148ujete si pau\u0161\u00e1lne alebo skuto\u010dn\u00e9 v\u00fddavky), \u00faroky z ome\u0161kania zda\u0148ujete a\u017e v momente, <strong>ke\u010f v\u00e1m skuto\u010dne pr\u00eddu na \u00fa\u010det<\/strong>. Dovtedy s\u00fa pre v\u00e1s z da\u0148ov\u00e9ho h\u013eadiska nevidite\u013en\u00e9.<\/li>\n<li><strong>Podvojn\u00e9 \u00fa\u010dtovn\u00edctvo (s.r.o., a.s.):<\/strong> Tu plat\u00ed pr\u00edsnej\u0161\u00ed re\u017eim. \u00daroky z ome\u0161kania sa do z\u00e1kladu dane zah\u0155\u0148aj\u00fa <strong>v momente ich za\u00fa\u010dtovania<\/strong> (vzniku n\u00e1roku), bez oh\u013eadu na to, \u010di v\u00e1m ich dl\u017en\u00edk re\u00e1lne zaplatil. Ak teda vystav\u00edte penaliza\u010dn\u00fa fakt\u00faru, \u0161t\u00e1t od v\u00e1s bude chcie\u0165 da\u0148 z t\u00fdchto pe\u0148az\u00ed, aj keby ste ich od dl\u017en\u00edka nikdy nevideli.<\/li>\n<li><strong>POZOR na transak\u010dn\u00fa da\u0148:<\/strong> Od apr\u00edla 2025 musia firmy a podnikatelia na Slovensku po\u010d\u00edta\u0165 s <strong>da\u0148ou z finan\u010dn\u00fdch transakci\u00ed<\/strong>. Ak ako dl\u017en\u00edk plat\u00edte \u00faroky z ome\u0161kania bankov\u00fdm prevodom, nezabudnite, \u017ee samotn\u00e1 platba v\u00e1s bude st\u00e1\u0165 o <strong>0,4 %<\/strong> viac (maxim\u00e1lne v\u0161ak 40 \u20ac za transakciu). \u0160t\u00e1t si tak zoberie svoj podiel aj z toho, \u017ee niekomu posielate n\u00e1hradu za neskor\u00fa platbu.<\/li>\n<\/ul>\n<p>Z h\u013eadiska <strong>DPH<\/strong> m\u00e1me pre v\u00e1s dobr\u00fa spr\u00e1vu: \u00faroky z ome\u0161kania nie s\u00fa pova\u017eovan\u00e9 za odplatu za dodanie tovaru alebo slu\u017eby. Maj\u00fa sank\u010dn\u00fd charakter, a preto <strong>nie s\u00fa predmetom DPH<\/strong> \u2013 fakturujete ich teda bez dane.<\/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\/12853\">\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=\"N\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12853\">\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>\u010co ke\u010f sa sadzba po\u010das ome\u0161kania zmen\u00ed<\/h2>\n<p>Ku zmene sadzby \u00faroku z ome\u0161kania v priebehu obdobia, po\u010das ktor\u00e9ho dl\u017en\u00edk verite\u013eovi dlhuje peniaze, m\u00f4\u017ee d\u00f4js\u0165 jedine v pr\u00edpade podnikate\u013esk\u00fdch vz\u0165ahov. A aj to len v pr\u00edpade, \u017ee verite\u013e sa rozhodol uplat\u0148ova\u0165 tzv. \u201evariabiln\u00e9 \u00faroky z ome\u0161kania\u201c. K aktualiz\u00e1cii sadzby \u00faroku z ome\u0161kania doch\u00e1dza vtedy ka\u017ed\u00fd polrok, m\u00f4\u017ee sa teda sta\u0165, \u017ee dlh a s t\u00fdm s\u00favisiace \u00faroky z ome\u0161kania preklen\u00fa dve alebo viac obdob\u00ed. Po\u010das nich sa <strong>dlh \u00faro\u010d\u00ed v\u017edy aktu\u00e1lnou sadzbou<\/strong>.<\/p>\n<p>Ak v\u00e1m napr\u00edklad v\u00e1\u0161 obchodn\u00fd partner nezaplatil fakt\u00faru splatn\u00fa v prvom polroku 2025, bude sa mu do 30. j\u00fana 2025 po\u010d\u00edta\u0165 ro\u010dn\u00fd \u00farok 11,15 % (k 1. janu\u00e1ru bola z\u00e1kladn\u00e1 \u00farokov\u00e1 sadzba ECB 3,15 %). Od \u010fal\u0161ieho polroka \u2013 teda od 1. j\u00fala 2025 \u2013 u\u017e sa ale celkov\u00e1 dl\u017en\u00e1 \u010diastka \u00faro\u010d\u00ed sadzbou 10,15 %, ke\u010f\u017ee k 1. j\u00falu bola z\u00e1kladn\u00e1 \u00farokov\u00e1 sadzba 2,15 %.<\/p>\n<p>Na rozdiel od toho, pri fixn\u00fdch \u00farokoch z ome\u0161kania v podnikate\u013esk\u00fdch vz\u0165ahoch, pri \u00farokoch z ome\u0161kania v ob\u010dianskopr\u00e1vnych vz\u0165ahoch a pri \u00farokoch z ome\u0161kania pri platen\u00ed dan\u00ed sa dl\u017en\u00e1 suma od za\u010diatku a\u017e do jej \u00fahrady <strong>\u00faro\u010d\u00ed rovnakou \u00farokovou sadzbou<\/strong>. Zmena v\u00fd\u0161ky z\u00e1kladnej \u00farokovej sadzby ECB v priebehu obdobia, po\u010das ktor\u00e9ho dl\u017en\u00edk verite\u013eovi dlhuje peniaze, na \u0148u nem\u00e1 vplyv.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ak dl\u017en\u00edk nesplat\u00ed v\u010das svoj dlh, je pod\u013ea z\u00e1kona povinn\u00fd verite\u013eovi uhradi\u0165 aj \u00faroky z ome\u0161kania. Nejde o pokutu za oneskoren\u00fa platbu, ale o n\u00e1hradu &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12854,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[5],"tags":[],"class_list":["post-12853","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podnikanie"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12853","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=12853"}],"version-history":[{"count":3,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12853\/revisions"}],"predecessor-version":[{"id":16295,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12853\/revisions\/16295"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12854"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12853"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12853"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12853"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}