{"id":16076,"date":"2025-07-03T07:00:00","date_gmt":"2025-07-03T05:00:00","guid":{"rendered":"https:\/\/www.money.sk\/novinky-a-tipy\/?p=16076"},"modified":"2025-06-19T15:56:12","modified_gmt":"2025-06-19T13:56:12","slug":"spotrebovane-pohonne-latky-ako-si-ich-uplatnit-v-danovych-vydavkoch","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/spotrebovane-pohonne-latky-ako-si-ich-uplatnit-v-danovych-vydavkoch\/","title":{"rendered":"Spotrebovan\u00e9 pohonn\u00e9 l\u00e1tky \u2013 ako si ich uplatni\u0165 v da\u0148ov\u00fdch v\u00fddavkoch"},"content":{"rendered":"<h2>Mo\u017enosti uplat\u0148ovania da\u0148ov\u00fdch v\u00fddavkov na spotrebovan\u00e9 pohonn\u00e9 l\u00e1tky<\/h2>\n<p>Uplat\u0148ovanie da\u0148ov\u00fdch v\u00fddavkov v s\u00favislosti so spotrebovan\u00fdmi pohonn\u00fdmi l\u00e1tkami upravuje<strong> \u00a7 19 ods. 2 p\u00edsm. l z\u00e1kona \u010d. 595\/2003 Z. z. o dani z pr\u00edjmov<\/strong> v znen\u00ed neskor\u0161\u00edch predpisov. Da\u0148ovn\u00edk m\u00e1 na v\u00fdber nieko\u013eko mo\u017enost\u00ed. Ak m\u00e1 nieko\u013eko motorov\u00fdch vozidiel, m\u00f4\u017ee si pre v\u0161etky vybra\u0165 jeden spolo\u010dn\u00fd sp\u00f4sob uplat\u0148ovania v\u00fddavkov na pohonn\u00e9 l\u00e1tky alebo pre ka\u017ed\u00e9 motorov\u00e9 vozidlo individu\u00e1lne ur\u010di\u0165 sp\u00f4sob uplat\u0148ovania v\u00fddavkov na pohonn\u00e9 l\u00e1tky. Konkr\u00e9tny sp\u00f4sob uplat\u0148ovania v\u00fddavkov na pohonn\u00e9 l\u00e1tky je mo\u017en\u00e9 uplatni\u0165 bez oh\u013eadu na pr\u00e1vny z\u00e1klad pou\u017e\u00edvania motorov\u00e9ho vozidla, \u010di\u017ee na motorov\u00e9 vozidlo vlastn\u00e9, prenajat\u00e9, vypo\u017ei\u010dan\u00e9 aj obstaran\u00e9 formou finan\u010dn\u00e9ho l\u00edzingu.<\/p>\n<p><strong>Na v\u00fdber s\u00fa tieto \u0161tyri mo\u017enosti uplat\u0148ovania v\u00fddavkov na spotrebovan\u00e9 pohonn\u00e9 l\u00e1tky:<\/strong><\/p>\n<ol>\n<li>v\u00fddavky na pohonn\u00e9 l\u00e1tky sa uplat\u0148uj\u00fa pod\u013ea cien platn\u00fdch v \u010dase ich n\u00e1kupu a prepo\u010d\u00edtavaj\u00fa sa pod\u013ea spotreby uvedenej v dokladoch vozidla,<\/li>\n<li>v\u00fddavky na pohonn\u00e9 l\u00e1tky sa uplat\u0148uj\u00fa na z\u00e1klade dokladov o n\u00e1kupe pohonn\u00fdch l\u00e1tok najviac do v\u00fd\u0161ky vyk\u00e1zanej z pr\u00edstrojov GPS sledovania prev\u00e1dzky vozidla,<\/li>\n<li>v\u00fddavky na pohonn\u00e9 l\u00e1tky sa uplat\u0148uj\u00fa vo forme pau\u0161\u00e1lnych v\u00fddavkov,<\/li>\n<li>v\u00fddavky na pohonn\u00e9 l\u00e1tky sa uplat\u0148uj\u00fa pod\u013ea priemern\u00fdch cien pohonn\u00fdch l\u00e1tok pre elektrick\u00fa energiu spotrebovan\u00fa pri dom\u00e1com nab\u00edjan\u00ed elektromobilov.<\/li>\n<\/ol>\n<p>Ka\u017edej z uveden\u00fdch mo\u017enost\u00ed uplat\u0148ovania v\u00fddavkov na spotrebovan\u00e9 pohonn\u00e9 l\u00e1tky (PHL) sa budeme venova\u0165 <strong>v samostatnej \u010dasti \u010dl\u00e1nku<\/strong>.<\/p>\n<h2>V\u00fddavky na PHL prepo\u010d\u00edtan\u00e9 na z\u00e1klade spotreby uvedenej v dokladoch<\/h2>\n<p>Pri tomto sp\u00f4sobe sa v\u00fddavky (n\u00e1klady) na spotrebovan\u00e9 pohonn\u00e9 l\u00e1tky zahrn\u00fa do da\u0148ov\u00fdch v\u00fddavkov <strong>pod\u013ea cien platn\u00fdch v \u010dase ich n\u00e1kupu prepo\u010d\u00edtan\u00e9 pod\u013ea spotreby uvedenej v osved\u010den\u00ed o evidencii alebo v technickom preukaze<\/strong> alebo ak sa v t\u00fdchto dokladoch spotreba neuv\u00e1dza, vych\u00e1dza sa z dopl\u0148uj\u00facich \u00fadajov v\u00fdrobcu alebo predajcu, pri\u010dom t\u00e1to spotreba sa zvy\u0161uje o 20 %.<\/p>\n<p>V pr\u00edpade, \u017ee sa spotreba pohonn\u00fdch l\u00e1tok uveden\u00e1 v osved\u010den\u00ed o evidencii alebo v technickom preukaze nezhoduje so skuto\u010dnou spotrebou alebo sa spotreba v t\u00fdchto dokladoch <strong>neuv\u00e1dza, m\u00f4\u017ee da\u0148ovn\u00edk pou\u017ei\u0165 aj spotrebu preuk\u00e1zan\u00fa dokladom vydan\u00fdm osobou, ktorej bola udelen\u00e1 autoriz\u00e1cia<\/strong> pod\u013ea \u00a7 31 z\u00e1kona \u010d. 157\/2018 Z. z. o metrol\u00f3gii a o zmene a doplnen\u00ed niektor\u00fdch z\u00e1konov v znen\u00ed neskor\u0161\u00edch predpisov.<\/p>\n<p>Tento sp\u00f4sob preukazovania da\u0148ov\u00fdch v\u00fddavkov (n\u00e1kladov) na spotrebovan\u00e9 pohonn\u00e9 l\u00e1tky si <strong>vy\u017eaduje vedenie knihy j\u00e1zd<\/strong>, z ktorej mus\u00ed vypl\u00fdva\u0165 to, ak\u00fa vzdialenos\u0165 a na ak\u00fd \u00fa\u010del motorov\u00e9 vozidlo v jednotliv\u00fdch d\u0148och pre\u0161lo. Kniha j\u00e1zd m\u00f4\u017ee by\u0165 pritom veden\u00e1 v akejko\u013evek forme: v p\u00edsomnej, v podobe aplik\u00e1cie, softv\u00e9ru, online alebo offline tabu\u013eky. Z dokladov o n\u00e1kupe pohonn\u00fdch l\u00e1tok, zo spotreby pohonn\u00fdch l\u00e1tok uvedenej v dokladoch vozidla a z po\u010dtu kilometrov prejazden\u00fdch na podnikate\u013esk\u00e9 \u00fa\u010dely sa vypo\u010d\u00edtaj\u00fa da\u0148ov\u00e9 v\u00fddavky na spotrebovan\u00e9 pohonn\u00e9 l\u00e1tky.<\/p>\n<p><strong><em>Pr\u00edklad:<\/em><\/strong><em> Pod\u013ea knihy j\u00e1zd v mesiaci janu\u00e1r da\u0148ovn\u00edk najazdil s motorov\u00fdm vozidlom 1 000 km, z ktor\u00fdch 700 km bolo na podnikate\u013esk\u00e9 \u00fa\u010dely. V tomto mesiaci natankoval 30 litrov benz\u00ednu v cene 1,725 eura\/liter a 35 litrov benz\u00ednu v cene 1,728 eura\/liter, \u010do je spolu 65 litrov v cene 112,23 eura. Motorov\u00e9 vozidlo m\u00e1 v osved\u010den\u00ed o evidencii uveden\u00fa spotrebu 6 litrov\/100 km, ktor\u00fa ak zv\u00fd\u0161ime o 20 %, tak dostaneme 7,2 litra\/100 km. Pohonn\u00e9 l\u00e1tky spotrebovan\u00e9 na 700 km, ktor\u00e9 m\u00f4\u017eu by\u0165 da\u0148ov\u00fdm v\u00fddavkom, boli v objeme: 7,2 litra \/ 100 km x 700 km = 50,4 litra. Po prepo\u010dte pod\u013ea cien platn\u00fdch v \u010dase n\u00e1kupu t\u00fdchto pohonn\u00fdch l\u00e1tok je ich hodnota: 50,4 litra x (112,23 eura \/ 65 litrov) = 87,02 eura. T\u00e1to suma v\u00fddavkov (n\u00e1kladov) na spotrebovan\u00e9 pohonn\u00e9 l\u00e1tky je v tomto mesiaci da\u0148ov\u00fdm v\u00fddavkom.<\/em><\/p>\n<p>Pri <strong>n\u00e1kladn\u00fdch automobiloch a pracovn\u00fdch mechanizmoch<\/strong>, pri ktor\u00fdch sa spotreba v osved\u010den\u00ed o evidencii alebo v technickom preukaze nezhoduje so skuto\u010dnou spotrebou pohonn\u00fdch l\u00e1tok alebo sa v nich neuv\u00e1dza, je mo\u017en\u00e9 namiesto vy\u0161\u0161ie uveden\u00e9ho sp\u00f4sobu vych\u00e1dza\u0165 aj z preuk\u00e1zanej spotreby uvedenej v internej smernici. T\u00e1to smernica mus\u00ed ale preuk\u00e1zate\u013ene ur\u010dova\u0165 a od\u00f4vod\u0148ova\u0165 sp\u00f4sob v\u00fdpo\u010dtu spotreby pohonn\u00fdch l\u00e1tok.<\/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\/16076\">\r\n\r\n    <div>\r\n        <div class=\"fheader\">\r\n            <h3>\r\n                Zaistite si v\u017edy aktu\u00e1lne novinky zo sveta miezd a personalistiky            <\/h3>\r\n            <div class=\"se-text\">\r\n                <p>\r\n                    Zadajte v\u00e1\u0161 e-mail a na\u0161e tipy z oblasti miezd a personalistiky 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=\"S2\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/16076\">\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>V\u00fddavky na PHL vo v\u00fd\u0161ke vyk\u00e1zanej z pr\u00edstrojov sledovania vozidla cez GPS<\/h2>\n<p>V\u00fddavky (n\u00e1klady) na spotrebovan\u00e9 pohonn\u00e9 l\u00e1tky je mo\u017en\u00e9 uplat\u0148ova\u0165 aj na z\u00e1klade <strong>dokladov o n\u00e1kupe pohonn\u00fdch l\u00e1tok do v\u00fd\u0161ky vyk\u00e1zanej z pr\u00edstrojov satelitn\u00e9ho syst\u00e9mu (GPS) sledovania prev\u00e1dzky vozidiel<\/strong>. Tento sp\u00f4sob uplat\u0148ovania v\u00fddavkov je podmienen\u00fd t\u00fdm, \u017ee motorov\u00e9 vozidlo je vybaven\u00e9 zariaden\u00edm satelitn\u00e9ho syst\u00e9mu (GPS) sledovania prev\u00e1dzky vozidla, ktor\u00e9 okrem pohybu vozidla (jednotliv\u00e9 jazdy) zaznamen\u00e1va aj spotrebu pohonn\u00fdch l\u00e1tok po\u010das jednotliv\u00fdch j\u00e1zd.<\/p>\n<p>V tomto pr\u00edpade <strong>nie je potrebn\u00e9 vies\u0165 \u017eiadnu knihu j\u00e1zd<\/strong>, ke\u010f\u017ee evidencia j\u00e1zd je veden\u00e1 automaticky. V nej mus\u00ed by\u0165 ku ka\u017edej jazde uveden\u00e1 aj skuto\u010dn\u00e1 spotreba pohonn\u00fdch l\u00e1tok, ktor\u00e1 sa u\u017e \u010falej nijako neprepo\u010d\u00edtava. St\u00e1le je ale potrebn\u00e9 zabezpe\u010di\u0165 rozli\u0161ovanie medzi jazdou na podnikate\u013esk\u00e9 a na nepodnikate\u013esk\u00e9 \u00fa\u010dely. V spojen\u00ed s dokladmi o n\u00e1kupe pohonn\u00fdch l\u00e1tok sa zo spotreby vyk\u00e1zanej pr\u00edstrojom GPS vypo\u010d\u00edtaj\u00fa da\u0148ov\u00e9 v\u00fddavky.<\/p>\n<p><strong><em>Pr\u00edklad:<\/em><\/strong><em> Pod\u013ea satelitn\u00e9ho syst\u00e9mu (GPS) sledovania prev\u00e1dzky vozidla da\u0148ovn\u00edk v mesiaci janu\u00e1r najazdil s motorov\u00fdm vozidlom 700 km na podnikate\u013esk\u00e9 \u00fa\u010dely a spotreboval na ne 47,6 litra benz\u00ednu. V tomto mesiaci natankoval 30 litrov benz\u00ednu v cene 1,725 eura\/liter a 35 litrov benz\u00ednu v cene 1,728 eura\/liter, \u010do je spolu 65 litrov v cene 112,23 eura. Pod\u013ea t\u00fdchto inform\u00e1ci\u00ed si m\u00f4\u017ee do da\u0148ov\u00fdch v\u00fddavkov v tomto mesiaci zahrn\u00fa\u0165 v\u00fddavky (n\u00e1klady) na spotrebovan\u00e9 pohonn\u00e9 l\u00e1tky v sume: 47,6 litra x (112,23 eura \/ 65 litrov) = 82,19 eura.<\/em><\/p>\n<h2>V\u00fddavky na PHL vo forme 80 % pau\u0161\u00e1lnych v\u00fddavkov<\/h2>\n<p>Administrat\u00edvne jednoduch\u0161\u00ed sp\u00f4sob ako predch\u00e1dzaj\u00face dva, je uplat\u0148ovanie v\u00fddavkov (n\u00e1kladov) na spotrebovan\u00e9 pohonn\u00e9 l\u00e1tky <strong>vo forme pau\u0161\u00e1lnych v\u00fddavkov do v\u00fd\u0161ky 80 % z celkov\u00e9ho preuk\u00e1zate\u013en\u00e9ho n\u00e1kupu pohonn\u00fdch l\u00e1tok za pr\u00edslu\u0161n\u00e9 zda\u0148ovacie obdobie <\/strong>primeran\u00e9ho po\u010dtu najazden\u00fdch kilometrov pod\u013ea stavu tachometra na za\u010diatku a na konci pr\u00edslu\u0161n\u00e9ho zda\u0148ovacieho obdobia pre ka\u017ed\u00e9 motorov\u00e9 vozidlo samostatne.<\/p>\n<p>Pri tejto mo\u017enosti da\u0148ovn\u00edk nemus\u00ed vies\u0165 knihu j\u00e1zd ani \u017eiadnu in\u00fa evidenciu prev\u00e1dzky vozidla, ale mus\u00ed uchov\u00e1va\u0165 doklady o n\u00e1kupe pohonn\u00fdch l\u00e1tok. Z nich si m\u00f4\u017ee uplatni\u0165 a\u017e 80 % do da\u0148ov\u00fdch v\u00fddavkov. D\u00f4le\u017eit\u00e1 je ale aj t\u00e1 podmienka, \u017ee n\u00e1kup pohonn\u00fdch l\u00e1tok (mno\u017estvo nak\u00fapen\u00e9ho benz\u00ednu, nafty, plynu, elektriny a podobne) mus\u00ed by\u0165 primeran\u00fd <strong>po\u010dtu najazden\u00fdch kilometrov za pr\u00edslu\u0161n\u00e9 zda\u0148ovacie obdobie, preto je potrebn\u00e9 si ho na jeho za\u010diatku a konci preuk\u00e1zate\u013ene zaznamena\u0165<\/strong>.<\/p>\n<p><strong><em>Pr\u00edklad:<\/em><\/strong><em> Da\u0148ovn\u00edk so zda\u0148ovac\u00edm obdob\u00edm kalend\u00e1rny rok mal na motorovom vozidle stav po\u010d\u00edtadla kilometrov 1. janu\u00e1ra 185 000 km a 31. decembra 200 000 km, \u010do znamen\u00e1, \u017ee s motorov\u00fdm vozidlom za zda\u0148ovacie obdobie pre\u0161iel 15 000 km. Pod\u013ea dokladov o n\u00e1kupe pohonn\u00fdch l\u00e1tok za toto zda\u0148ovacie obdobie natankoval 990 litrov benz\u00ednu v celkovej sume 1 707,75 eura. Motorov\u00e9 vozidlo m\u00e1 v osved\u010den\u00ed o evidencii uveden\u00fa spotrebu 6 litrov\/100 km, \u010do znamen\u00e1, \u017ee na 15 000 km by malo spotrebova\u0165 900 litrov benz\u00ednu. Vzh\u013eadom k tomu je mo\u017en\u00e9 n\u00e1kup 990 litrov benz\u00ednu (zv\u00fd\u0161enie len o 10 %) pova\u017eova\u0165 za primeran\u00fd po\u010dtu najazden\u00fdch kilometrov. Da\u0148ovn\u00edk do da\u0148ov\u00fdch v\u00fddavkov m\u00f4\u017ee zahrn\u00fa\u0165 najviac 80 % z celkov\u00e9ho n\u00e1kupu benz\u00ednu za cel\u00fd rok, \u010do je 1 366,20 eura.<\/em><\/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>V\u00fddavky na elektrick\u00fa energiu pri dom\u00e1com nab\u00edjan\u00ed elektromobilov<\/h2>\n<p>Posledn\u00fd sp\u00f4sob uplat\u0148ovania v\u00fddavkov (n\u00e1kladov) na spotrebovan\u00e9 pohonn\u00e9 l\u00e1tky je <strong>novinkou, ktor\u00fa je mo\u017en\u00e9 pou\u017ei\u0165 od 1. janu\u00e1ra 2025<\/strong>.<\/p>\n<p>Je mo\u017en\u00e9 ho pou\u017ei\u0165 len pre motorov\u00e9 vozidl\u00e1 zaraden\u00e9 do odpisovej skupiny 0, teda len pre osobn\u00e9 automobily, ktor\u00e9 maj\u00fa v osved\u010den\u00ed o evidencii \u010das\u0165 II v polo\u017eke t\u00fdkaj\u00facej sa druhu paliva\/zdroja energie uveden\u00e9 \u201eBEV\u201c (tzv. \u201er\u00fddzi elektromobil\u201c) alebo \u201ePHEV\u201c v akejko\u013evek kombin\u00e1cii s in\u00fdm druhom paliva alebo zdroja energie (tzv. \u201eplug-in hybrid\u201c). Okrem toho je mo\u017en\u00e9 tento sp\u00f4sob uplat\u0148ovania v\u00fddavkov (n\u00e1kladov) na spotrebovan\u00e9 pohonn\u00e9 l\u00e1tky <strong>pou\u017ei\u0165 len pri dom\u00e1com nab\u00edjan\u00ed elektromobilov a plug-in hybridov<\/strong>.<\/p>\n<p>Nov\u00fd sp\u00f4sob spo\u010d\u00edva v tom, \u017ee v\u00fddavky (n\u00e1klady) na spotrebovan\u00e9 pohonn\u00e9 l\u00e1tky, resp. elektrick\u00fa energiu, sa vypo\u010d\u00edtaj\u00fa <strong>pod\u013ea priemern\u00fdch mesa\u010dn\u00fdch cien pohonn\u00fdch l\u00e1tok v Slovenskej republike vyhl\u00e1sen\u00fdch \u0160tatistick\u00fdm \u00faradom Slovenskej republiky<\/strong> pre elektrick\u00fa energiu spotrebovan\u00fa pri nab\u00edjan\u00ed na b\u00e1ze striedav\u00e9ho pr\u00fadu pri dom\u00e1com nab\u00edjan\u00ed pod\u013ea spotreby elektrickej energie uvedenej v osved\u010den\u00ed o evidencii alebo v technickom preukaze alebo ak sa v t\u00fdchto dokladoch spotreba neuv\u00e1dza, vych\u00e1dza sa z dopl\u0148uj\u00facich \u00fadajov v\u00fdrobcu alebo predajcu. V tomto pr\u00edpade sa tie\u017e vy\u017eaduje vedenie evidencie j\u00e1zd, ktor\u00e1 zaznamen\u00e1 po\u010det najazden\u00fdch kilometrov na podnikate\u013esk\u00e9 \u00fa\u010dely. Doklady o n\u00e1kupe elektrickej energie ale logicky uchov\u00e1va\u0165 nie je potrebn\u00e9.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Mo\u017enosti uplat\u0148ovania da\u0148ov\u00fdch v\u00fddavkov na spotrebovan\u00e9 pohonn\u00e9 l\u00e1tky Uplat\u0148ovanie da\u0148ov\u00fdch v\u00fddavkov v s\u00favislosti so spotrebovan\u00fdmi pohonn\u00fdmi l\u00e1tkami upravuje \u00a7 19 ods. 2 p\u00edsm. l z\u00e1kona &#8230;<\/p>\n","protected":false},"author":30,"featured_media":16077,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[16,8],"tags":[549,634,393,667,550],"class_list":["post-16076","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmov-pravnickej-osoby","category-dane","tag-auto","tag-automobil","tag-danovy-vydavok","tag-firemne-auto","tag-sukromne-ucely"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/16076","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=16076"}],"version-history":[{"count":2,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/16076\/revisions"}],"predecessor-version":[{"id":16079,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/16076\/revisions\/16079"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/16077"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=16076"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=16076"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=16076"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}