{"id":15103,"date":"2024-12-11T07:00:00","date_gmt":"2024-12-11T06:00:00","guid":{"rendered":"https:\/\/www.money.sk\/novinky-a-tipy\/?p=15103"},"modified":"2024-12-09T20:27:16","modified_gmt":"2024-12-09T19:27:16","slug":"dan-zo-sladenych-nealkoholickych-napojov-od-roku-2025","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/dan-zo-sladenych-nealkoholickych-napojov-od-roku-2025\/","title":{"rendered":"Da\u0148 zo sladen\u00fdch nealkoholick\u00fdch n\u00e1pojov od roku 2025"},"content":{"rendered":"<h2>Ak\u00e9 n\u00e1poje bud\u00fa podlieha\u0165 dani zo sladen\u00fdch nealkoholick\u00fdch n\u00e1pojov<\/h2>\n<p>K\u013e\u00fa\u010dov\u00fdm pojmom nov\u00e9ho <strong>z\u00e1kona \u010d. 251\/2024 Z. z. o dani zo sladen\u00fdch nealkoholick\u00fdch n\u00e1pojov<\/strong> (\u010falej len \u201ez\u00e1kon o dani zo sladen\u00fdch nealkoholick\u00fdch n\u00e1pojov\u201c v pr\u00edslu\u0161nom tvare) je \u201esladen\u00fd nealkoholick\u00fd n\u00e1poj\u201c. Pr\u00e1ve ten je toti\u017eto predmetom novej dane.<\/p>\n<p>Sladen\u00fdm nealkoholick\u00fdm n\u00e1pojom podliehaj\u00facim nove dani je:<\/p>\n<ol>\n<li><strong>balen\u00fd sladen\u00fd nealkoholick\u00fd n\u00e1poj<\/strong> ur\u010den\u00fd na priamu konzum\u00e1ciu, ktor\u00fd obsahuje pridan\u00fd cukor alebo sladidlo a ktor\u00fd je tovarom k\u00f3du <a href=\"https:\/\/www.financnasprava.sk\/sk\/podnikatelia\/clo-obchodny-tovar\/nomenklatura\/colny-sadzobnik\" target=\"_blank\" rel=\"noopener\">kombinovanej nomenklat\u00fary<\/a> 2009, 2202 10 00, 2202 91 00 alebo 2202 99 19, a ak\u00fdko\u013evek in\u00fd balen\u00fd sladen\u00fd nealkoholick\u00fd n\u00e1poj ur\u010den\u00fd na priamu konzum\u00e1ciu obsahuj\u00faci pridan\u00fd cukor alebo sladidlo, ak z\u00e1rove\u0148 obsahuje k\u00e1vu, \u010daj alebo ich n\u00e1hrady (napr. d\u017e\u00fasy, ochuten\u00e9 miner\u00e1lky, kolov\u00e9 n\u00e1poje, sladen\u00e9 nealkoholick\u00e9 pivo, \u013eadov\u00e1 k\u00e1va, \u013eadov\u00fd \u010daj),<\/li>\n<li><strong>balen\u00e1 koncentrovan\u00e1 l\u00e1tka<\/strong> obsahuj\u00faca pridan\u00fd cukor alebo sladidlo, ktor\u00e1 si vy\u017eaduje pr\u00edpravu pred konzum\u00e1ciou ako sladen\u00fd nealkoholick\u00fd n\u00e1poj pridan\u00edm vody, \u013eadu, oxidu uhli\u010dit\u00e9ho, mlieka alebo jeho rastlinnej n\u00e1hrady a ktor\u00fa je po takejto pr\u00edprave mo\u017en\u00e9 konzumova\u0165 ako sladen\u00fd nealkoholick\u00fd n\u00e1poj uveden\u00fd v prvom bode (napr. sirupy, \u0161umienky, pr\u00e1\u0161ky a granule na pr\u00edpravu n\u00e1pojov),<\/li>\n<li>balen\u00fd sladen\u00fd nealkoholick\u00fd n\u00e1poj pod\u013ea prv\u00e9ho bodu alebo balen\u00e1 koncentrovan\u00e1 l\u00e1tka pod\u013ea druh\u00e9ho bodu, <strong>ak obsahuj\u00fa kofe\u00edn z ak\u00e9hoko\u013evek zdroja v mno\u017estve viac ako 150 mg\/l<\/strong> (napr. energetick\u00e9 n\u00e1poje).<\/li>\n<\/ol>\n<h2>Da\u0148ov\u00e1 povinnos\u0165 a platite\u013e dane zo sladen\u00fdch nealkoholick\u00fdch n\u00e1pojov<\/h2>\n<p>Platite\u013eom novej dane zo sladen\u00fdch nealkoholick\u00fdch n\u00e1pojov bud\u00fa:<\/p>\n<ul>\n<li><strong>v\u00fdrobca sladen\u00e9ho nealkoholick\u00e9ho n\u00e1poja<\/strong> \u2013 je n\u00edm podnikate\u013e, ktor\u00fd v tuzemsku (v Slovenskej republike) vyr\u00e1ba sladen\u00fd nealkoholick\u00fd n\u00e1poj a uskuto\u010d\u0148uje v tuzemsku prv\u00e9 dodanie tohto sladen\u00e9ho nealkoholick\u00e9ho n\u00e1poja,<\/li>\n<li><strong>dod\u00e1vate\u013e sladen\u00e9ho nealkoholick\u00e9ho n\u00e1poja<\/strong> \u2013 je n\u00edm podnikate\u013e in\u00fd ako v\u00fdrobca sladen\u00e9ho nealkoholick\u00e9ho n\u00e1poja, ktor\u00fd uskuto\u010d\u0148uje v tuzemsku (v Slovenskej republike) prv\u00e9 dodanie sladen\u00e9ho nealkoholick\u00e9ho n\u00e1poja, ak tento sladen\u00fd nealkoholick\u00fd n\u00e1poj nadobudol zo zahrani\u010dia.<\/li>\n<\/ul>\n<p>Da\u0148 zo sladen\u00fdch nealkoholick\u00fdch n\u00e1pojov tak bude plati\u0165 slovensk\u00fd v\u00fdrobca sladen\u00e9ho nealkoholick\u00e9ho n\u00e1poja, ktor\u00fd ho dod\u00e1 na Slovensku kone\u010dn\u00e9mu spotrebite\u013eovi alebo in\u00e9mu podnikate\u013eovi. Rovnako bude plati\u0165 da\u0148 zo sladen\u00fdch nealkoholick\u00fdch n\u00e1pojov aj dovozca sladen\u00fdch nealkoholick\u00fdch n\u00e1pojov, ktor\u00fd ich dov\u00e1\u017ea na Slovensko zo zahrani\u010dia a n\u00e1sledne ich tu pred\u00e1va in\u00fdm podnikate\u013eom alebo spotrebite\u013eom.<\/p>\n<p>Da\u0148ov\u00e1 povinnos\u0165 bude vznika\u0165 momentom prv\u00e9ho dodania sladen\u00e9ho nealkoholick\u00e9ho n\u00e1poja v tuzemsku, ktor\u00fdm sa rozumie:<\/p>\n<ul>\n<li><strong>prv\u00e9 dodanie sladen\u00e9ho nealkoholick\u00e9ho n\u00e1poja v tuzemsku<\/strong>, okrem prv\u00e9ho dodania sladen\u00e9ho nealkoholick\u00e9ho n\u00e1poja v tuzemsku spojen\u00e9ho s odoslan\u00edm alebo prepravou do zahrani\u010dia,<\/li>\n<li><strong>prv\u00e9 dodanie sladen\u00e9ho nealkoholick\u00e9ho n\u00e1poja v tuzemsku z otvoren\u00e9ho alebo pozmenen\u00e9ho obalu<\/strong>, pri\u010dom sladen\u00fd nealkoholick\u00fd n\u00e1poj sa pova\u017euje za dodan\u00fd v rozsahu pripadaj\u00facom na cel\u00e9 mno\u017estvo sladen\u00e9ho nealkoholick\u00e9ho n\u00e1poja v otvorenom alebo pozmenenom obale (napr. n\u00e1poj je z obalu postupne rozlievan\u00fd),<\/li>\n<li><strong>op\u00e4tovn\u00e9 dodanie sladen\u00e9ho nealkoholick\u00e9ho n\u00e1poja v tuzemsku po tom, \u010do bol tento sladen\u00fd nealkoholick\u00fd n\u00e1poj jeho dod\u00e1vate\u013eovi vr\u00e1ten\u00fd<\/strong> a ten vykonal opravu z\u00e1kladu dane, okrem op\u00e4tovn\u00e9ho dodania tohto sladen\u00e9ho nealkoholick\u00e9ho n\u00e1poja v tuzemsku spojen\u00e9ho s odoslan\u00edm alebo prepravou do zahrani\u010dia.<\/li>\n<\/ul>\n<p>Podnikate\u013e, ktor\u00fd nadob\u00fada sladen\u00fd nealkoholick\u00fd n\u00e1poj zo zahrani\u010dia ur\u010den\u00fd na uskuto\u010dnenie prv\u00e9ho dodania sladen\u00e9ho nealkoholick\u00e9ho n\u00e1poja v tuzemsku, sa m\u00f4\u017ee rozhodn\u00fa\u0165, \u017ee bude uplat\u0148ova\u0165 vznik da\u0148ovej povinnosti d\u0148om nadobudnutia sladen\u00e9ho nealkoholick\u00e9ho n\u00e1poja zo zahrani\u010dia. Tak\u00fdto sp\u00f4sob zda\u0148ovania v\u0161ak mus\u00ed uplat\u0148ova\u0165 najmenej po dobu dvoch kalend\u00e1rnych rokov.<\/p>\n<h2>Registr\u00e1cia pre da\u0148 zo sladen\u00fdch nealkoholick\u00fdch n\u00e1pojov<\/h2>\n<p>Podnikate\u013e, ktor\u00fd u\u017e <strong>m\u00e1 pridelen\u00e9 da\u0148ov\u00e9 identifika\u010dn\u00e9 \u010d\u00edslo (DI\u010c)<\/strong>, je povinn\u00fd do piatich dn\u00ed odo d\u0148a vzniku prvej da\u0148ovej povinnosti ozn\u00e1mi\u0165 t\u00fato skuto\u010dnos\u0165 da\u0148ov\u00e9mu \u00faradu. Ten podnikate\u013ea bezodkladne zaregistruje pre da\u0148 zo sladen\u00fdch nealkoholick\u00fdch n\u00e1pojov.<\/p>\n<p>Podnikate\u013e, ktor\u00fd e\u0161te <strong>nem\u00e1 pridelen\u00e9 da\u0148ov\u00e9 identifika\u010dn\u00e9 \u010d\u00edslo (DI\u010c)<\/strong>, je povinn\u00fd do piatich dn\u00ed odo d\u0148a vzniku prvej da\u0148ovej povinnosti poda\u0165 da\u0148ov\u00e9mu \u00faradu \u017eiados\u0165 o registr\u00e1ciu pre da\u0148 zo sladen\u00fdch nealkoholick\u00fdch n\u00e1pojov. Ten podnikate\u013ea do desiatich dn\u00ed od podania \u017eiadosti o registr\u00e1ciu zaregistruje a pridel\u00ed mu da\u0148ov\u00e9 identifika\u010dn\u00e9 \u010d\u00edslo (DI\u010c) a \u010d\u00edslo \u00fa\u010dtu spr\u00e1vcu dane veden\u00e9ho pre podnikate\u013ea.<\/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\/15103\">\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\/15103\">\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>Sadzba dane zo sladen\u00fdch nealkoholick\u00fdch n\u00e1pojov<\/h2>\n<p>Da\u0148 zo sladen\u00fdch nealkoholick\u00fdch n\u00e1pojov sa vypo\u010d\u00edta ako s\u00fa\u010din z\u00e1kladu dane a sadzby dane, pri\u010dom zaokr\u00fah\u013eovanie je na eurocenty matematick\u00fdm sp\u00f4sobom.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center;\" colspan=\"2\"><strong>Da\u0148 zo sladen\u00fdch nealkoholick\u00fdch n\u00e1pojov<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>Druh n\u00e1poja<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Sadzba dane<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">balen\u00fd sladen\u00fd nealkoholick\u00fd n\u00e1poj ur\u010den\u00fd na priamu konzum\u00e1ciu, ktor\u00fd obsahuje pridan\u00fd cukor alebo sladidlo a ak\u00fdko\u013evek in\u00fd balen\u00fd sladen\u00fd nealkoholick\u00fd n\u00e1poj ur\u010den\u00fd na priamu konzum\u00e1ciu obsahuj\u00faci pridan\u00fd cukor alebo sladidlo, ak z\u00e1rove\u0148 obsahuje k\u00e1vu, \u010daj alebo ich n\u00e1hrady<\/td>\n<td style=\"text-align: center;\">0,15 eura\/liter sladen\u00e9ho nealkoholick\u00e9ho n\u00e1poja<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"3\">balen\u00e1 koncentrovan\u00e1 l\u00e1tka obsahuj\u00faca pridan\u00fd cukor alebo sladidlo, ktor\u00e1 si vy\u017eaduje pr\u00edpravu pred konzum\u00e1ciou ako sladen\u00fd nealkoholick\u00fd n\u00e1poj pridan\u00edm vody, \u013eadu, oxidu uhli\u010dit\u00e9ho, mlieka alebo jeho rastlinnej n\u00e1hrady a ktor\u00fa je po takejto pr\u00edprave mo\u017en\u00e9 konzumova\u0165 ako sladen\u00fd nealkoholick\u00fd n\u00e1poj<\/td>\n<td style=\"text-align: center;\">1,05 eura\/liter sladen\u00e9ho nealkoholick\u00e9ho n\u00e1poja, ak sa sladen\u00fd nealkoholick\u00fd n\u00e1poj dod\u00e1va v akejko\u013evek meracej jednotke objemu<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">0,15 eura\/liter sladen\u00e9ho nealkoholick\u00e9ho n\u00e1poja, ktor\u00fd je mo\u017en\u00e9 v jedinom konkr\u00e9tnom mno\u017estve pripravi\u0165 na konzum\u00e1ciu pridan\u00edm vody, \u013eadu, oxidu uhli\u010dit\u00e9ho, mlieka alebo jeho rastlinnej n\u00e1hrady na z\u00e1klade n\u00e1vodu na pr\u00edpravu uveden\u00e9ho na etikete, obale alebo v sprievodnej dokument\u00e1cii tohto sladen\u00e9ho nealkoholick\u00e9ho n\u00e1poja, ak sa sladen\u00fd nealkoholick\u00fd n\u00e1poj dod\u00e1va v akejko\u013evek meracej jednotke hmotnosti<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">4,30 eura\/kilogram sladen\u00e9ho nealkoholick\u00e9ho n\u00e1poja, ak sa sladen\u00fd nealkoholick\u00fd n\u00e1poj dod\u00e1va v akejko\u013evek meracej jednotke hmotnosti a na etikete, obale alebo v sprievodnej dokument\u00e1cii tohto sladen\u00e9ho nealkoholick\u00e9ho n\u00e1poja nie je uveden\u00fd n\u00e1vod na pr\u00edpravu, z ktor\u00e9ho vypl\u00fdva jedin\u00e9 konkr\u00e9tne mno\u017estvo sladen\u00e9ho nealkoholick\u00e9ho n\u00e1poja, ktor\u00e9 je mo\u017en\u00e9 pripravi\u0165 na konzum\u00e1ciu pridan\u00edm vody, \u013eadu, oxidu uhli\u010dit\u00e9ho, mlieka alebo jeho rastlinnej n\u00e1hrady<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">ak obsahuje kofe\u00edn z ak\u00e9hoko\u013evek zdroja v mno\u017estve viac ako 150 mg\/l: balen\u00fd sladen\u00fd nealkoholick\u00fd n\u00e1poj ur\u010den\u00fd na priamu konzum\u00e1ciu, ktor\u00fd obsahuje pridan\u00fd cukor alebo sladidlo a ak\u00fdko\u013evek in\u00fd balen\u00fd sladen\u00fd nealkoholick\u00fd n\u00e1poj ur\u010den\u00fd na priamu konzum\u00e1ciu obsahuj\u00faci pridan\u00fd cukor alebo sladidlo, ak z\u00e1rove\u0148 obsahuje k\u00e1vu, \u010daj alebo ich n\u00e1hrady<\/td>\n<td style=\"text-align: center;\">0,30 eura\/liter sladen\u00e9ho nealkoholick\u00e9ho n\u00e1poja<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"3\">ak obsahuje kofe\u00edn z ak\u00e9hoko\u013evek zdroja v mno\u017estve viac ako 150 mg\/l: balen\u00e1 koncentrovan\u00e1 l\u00e1tka obsahuj\u00faca pridan\u00fd cukor alebo sladidlo, ktor\u00e1 si vy\u017eaduje pr\u00edpravu pred konzum\u00e1ciou ako sladen\u00fd nealkoholick\u00fd n\u00e1poj pridan\u00edm vody, \u013eadu, oxidu uhli\u010dit\u00e9ho, mlieka alebo jeho rastlinnej n\u00e1hrady a ktor\u00fa je po takejto pr\u00edprave mo\u017en\u00e9 konzumova\u0165 ako sladen\u00fd nealkoholick\u00fd n\u00e1poj<\/td>\n<td style=\"text-align: center;\">2,10 eura\/liter sladen\u00e9ho nealkoholick\u00e9ho n\u00e1poja, ak sa sladen\u00fd nealkoholick\u00fd n\u00e1poj dod\u00e1va v akejko\u013evek meracej jednotke objemu<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">0,30 eura\/liter sladen\u00e9ho nealkoholick\u00e9ho n\u00e1poja, ktor\u00fd je mo\u017en\u00e9 v jedinom konkr\u00e9tnom mno\u017estve pripravi\u0165 na konzum\u00e1ciu pridan\u00edm vody, \u013eadu, oxidu uhli\u010dit\u00e9ho, mlieka alebo jeho rastlinnej n\u00e1hrady na z\u00e1klade n\u00e1vodu na pr\u00edpravu uveden\u00e9ho na etikete, obale alebo v sprievodnej dokument\u00e1cii tohto sladen\u00e9ho nealkoholick\u00e9ho n\u00e1poja, ak sa sladen\u00fd nealkoholick\u00fd n\u00e1poj dod\u00e1va v akejko\u013evek meracej jednotke hmotnosti<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">8,60 eura\/kilogram sladen\u00e9ho nealkoholick\u00e9ho n\u00e1poja, ak sa sladen\u00fd nealkoholick\u00fd n\u00e1poj dod\u00e1va v akejko\u013evek meracej jednotke hmotnosti a na etikete, obale alebo v sprievodnej dokument\u00e1cii tohto sladen\u00e9ho nealkoholick\u00e9ho n\u00e1poja nie je uveden\u00fd n\u00e1vod na pr\u00edpravu, z ktor\u00e9ho vypl\u00fdva jedin\u00e9 konkr\u00e9tne mno\u017estvo sladen\u00e9ho nealkoholick\u00e9ho n\u00e1poja, ktor\u00e9 je mo\u017en\u00e9 pripravi\u0165 na konzum\u00e1ciu pridan\u00edm vody, \u013eadu, oxidu uhli\u010dit\u00e9ho, mlieka alebo jeho rastlinnej n\u00e1hrady<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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>Da\u0148ov\u00e9 priznanie k dani zo sladen\u00fdch nealkoholick\u00fdch n\u00e1pojov<\/h2>\n<p>Z h\u013eadiska zda\u0148ovacieho obdobia, lehoty na podanie da\u0148ov\u00e9ho priznania a splatnosti dane je da\u0148 zo sladen\u00fdch nealkoholick\u00fdch n\u00e1pojov podobn\u00e1 dani z pridanej hodnoty. Zda\u0148ovac\u00edm obdob\u00edm je kalend\u00e1rny mesiac. Podnikate\u013e m\u00e1 povinnos\u0165 poda\u0165 da\u0148ov\u00e9 priznanie <strong>do 25 dn\u00ed po skon\u010den\u00ed zda\u0148ovacieho obdobia<\/strong>, v ktorom mu vznikla da\u0148ov\u00e1 povinnos\u0165 a v tejto lehote je da\u0148 zo sladen\u00fdch nealkoholick\u00fdch n\u00e1pojov aj splatn\u00e1.<\/p>\n<p>Z\u00e1kon o dani zo sladen\u00fdch nealkoholick\u00fdch n\u00e1pojov umo\u017e\u0148uje si uplatni\u0165 v da\u0148ovom priznan\u00ed aj <strong>vr\u00e1tenie dane z preuk\u00e1zate\u013ene zdanen\u00e9ho sladen\u00e9ho nealkoholick\u00e9ho n\u00e1poja<\/strong>:<\/p>\n<ul>\n<li>export\u00e9rovi, ktor\u00fd dod\u00e1va sladen\u00fd nealkoholick\u00fd n\u00e1poj do zahrani\u010dia,<\/li>\n<li>podnikate\u013eovi, ktor\u00fd pou\u017e\u00edva sladen\u00fd nealkoholick\u00fd n\u00e1poj na v\u00fdrobu in\u00e9ho sladen\u00e9ho nealkoholick\u00e9ho n\u00e1poja alebo alkoholick\u00e9ho n\u00e1poja.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Ak\u00e9 n\u00e1poje bud\u00fa podlieha\u0165 dani zo sladen\u00fdch nealkoholick\u00fdch n\u00e1pojov K\u013e\u00fa\u010dov\u00fdm pojmom nov\u00e9ho z\u00e1kona \u010d. 251\/2024 Z. z. o dani zo sladen\u00fdch nealkoholick\u00fdch n\u00e1pojov (\u010falej len &#8230;<\/p>\n","protected":false},"author":30,"featured_media":15104,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[8],"tags":[566,349,481,1084,859,696],"class_list":["post-15103","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dane","tag-dan","tag-danove-priznanie","tag-legislativa","tag-nealkoholicky-napoj","tag-zakon","tag-zmeny"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15103","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\/30"}],"replies":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=15103"}],"version-history":[{"count":2,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15103\/revisions"}],"predecessor-version":[{"id":15106,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15103\/revisions\/15106"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/15104"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=15103"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=15103"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=15103"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}