{"id":131162,"date":"2026-07-23T06:58:07","date_gmt":"2026-07-23T06:58:07","guid":{"rendered":"https:\/\/www.europesays.com\/sk\/131162\/"},"modified":"2026-07-23T06:58:07","modified_gmt":"2026-07-23T06:58:07","slug":"ako-si-znizit-dane-v-roku-2026-navod-na-vyber-vydavkov-pre-zivnostnikov-poradna","status":"publish","type":"post","link":"https:\/\/www.europesays.com\/sk\/131162\/","title":{"rendered":"Ako si zn\u00ed\u017ei\u0165 dane v roku 2026: N\u00e1vod na v\u00fdber v\u00fddavkov pre \u017eivnostn\u00edkov (porad\u0148a)"},"content":{"rendered":"

\t\t\t\t\t\t\t<\/p>\n

\n\t\t\t\t\t\t\t\t\t\t\tPORAD\u0147A\n\t\t\t\t\t\t\t\t\t<\/p>\n

\t\t\t\t\tIlustra\u010dn\u00e9 foto. Foto: pexels.com\/Mikhail Nilov<\/p>\n

Rozhodovanie medzi pau\u0161\u00e1lnymi v\u00fddavkami a skuto\u010dn\u00fdmi (re\u00e1lnymi) v\u00fddavkami patr\u00ed medzi naj\u010dastej\u0161ie ot\u00e1zky \u017eivnostn\u00edkov aj v roku 2026. Hoci z\u00e1kladn\u00e9 pravidl\u00e1 sa nemenia, rozdiel v kone\u010dnej v\u00fd\u0161ke dane m\u00f4\u017ee by\u0165 pre mnoh\u00fdch podnikate\u013eov v\u00fdrazn\u00fd. K\u013e\u00fa\u010dom je spr\u00e1vne vyhodnoti\u0165 \u0161trukt\u00faru vlastn\u00e9ho podnikania, n\u00e1kladov a administrat\u00edvnych mo\u017enost\u00ed.<\/p>\n

\u010co s\u00fa skuto\u010dn\u00e9 v\u00fddavky a ako funguj\u00fa?<\/p>\n

Skuto\u010dn\u00e9 v\u00fddavky predstavuj\u00fa re\u00e1lne, preuk\u00e1zate\u013en\u00e9 n\u00e1klady, ktor\u00e9 \u017eivnostn\u00edk<\/a> vynalo\u017eil v s\u00favislosti so svoj\u00edm podnikan\u00edm po\u010das zda\u0148ovacieho obdobia. Tieto v\u00fddavky si n\u00e1sledne odpo\u010d\u00edta od svojich pr\u00edjmov, \u010d\u00edm sa zn\u00ed\u017ei z\u00e1klad dane.<\/p>\n

Mohlo by v\u00e1s zauj\u00edma\u0165:<\/p>\n

Reklama<\/p>\n

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]]><\/p>\n

Typicky ide o n\u00e1kup materi\u00e1lu a tovaru, slu\u017eby (\u00fa\u010dtovn\u00edctvo, marketing, extern\u00ed dod\u00e1vatelia), n\u00e1jomn\u00e9 za priestory alebo techniku, cestovn\u00e9 v\u00fddavky, softv\u00e9r, licencie \u010di vybavenie.<\/p>\n

Z\u00e1kladnou podmienkou je ich preuk\u00e1zate\u013enos\u0165. Ka\u017ed\u00fd v\u00fddavok mus\u00ed by\u0165 dolo\u017een\u00fd dokladom a mus\u00ed by\u0165 jasne spojen\u00fd s podnikan\u00edm. V praxi to znamen\u00e1 d\u00f4sledn\u00fa evidenciu a archiv\u00e1ciu v\u0161etk\u00fdch \u00fa\u010dtovn\u00fdch dokladov.<\/p>\n

Zmenilo sa nie\u010do v roku 2026?<\/p>\n

Z poh\u013eadu legislat\u00edvy ost\u00e1va rok 2026 bez z\u00e1sadn\u00fdch zmien v tejto oblasti. \u017divnostn\u00edci si m\u00f4\u017eu aj na\u010falej vybra\u0165 medzi pau\u0161\u00e1lnymi v\u00fddavkami (percento z pr\u00edjmov do z\u00e1konom stanovenej hranice) alebo skuto\u010dn\u00fdmi v\u00fddavkami (re\u00e1lne preuk\u00e1zan\u00e9 n\u00e1klady). Pri skuto\u010dn\u00fdch v\u00fddavkoch plat\u00ed dlhodob\u00fd princ\u00edp \u2013 odpo\u010d\u00edtava\u0165 mo\u017eno len tie n\u00e1klady, ktor\u00e9 s\u00fa preuk\u00e1zate\u013ene vynalo\u017een\u00e9 na dosiahnutie, zabezpe\u010denie a udr\u017eanie pr\u00edjmov.<\/p>\n

Kedy sa oplatia skuto\u010dn\u00e9 v\u00fddavky?<\/p>\n

Prechod na skuto\u010dn\u00e9 v\u00fddavky je v\u00fdhodn\u00fd najm\u00e4 v situ\u00e1ci\u00e1ch, ak m\u00e1 podnikate\u013e vysok\u00e9 re\u00e1lne n\u00e1klady, ktor\u00e9 presahuj\u00fa pau\u0161\u00e1lne percento, ide o odvetvia s v\u00fdznamn\u00fdmi invest\u00edciami (stroje, materi\u00e1l, technika), podnikate\u013e pravidelne investuje do vybavenia alebo technol\u00f3gi\u00ed, alebo napr\u00edklad \u017eivnostn\u00edk je platite\u013eom DPH (\u010do m\u00f4\u017ee limitova\u0165 vyu\u017eitie pau\u0161\u00e1lnych v\u00fddavkov). <\/p>\n

\t\u010co je pod\u013ea v\u00e1s najv\u00e4\u010d\u0161\u00edm stra\u0161iakom slovensk\u00e9ho da\u0148ov\u00e9ho syst\u00e9mu?<\/p>\n

Typick\u00fdm pr\u00edkladom s\u00fa remeseln\u00edci, stavebn\u00e9 profesie, v\u00fdroba, servisn\u00e9 slu\u017eby \u010di doprava. V t\u00fdchto pr\u00edpadoch skuto\u010dn\u00e9 n\u00e1klady \u010dasto v\u00fdrazne prevy\u0161uj\u00fa pau\u0161\u00e1lne v\u00fddavky, a preto m\u00f4\u017ee by\u0165 v\u00fdsledn\u00e1 da\u0148ov\u00e1 povinnos\u0165 ni\u017e\u0161ia pri ich uplatnen\u00ed.<\/p>\n

Kedy vyhr\u00e1vaj\u00fa pau\u0161\u00e1lne v\u00fddavky?<\/p>\n

Naopak, pau\u0161\u00e1lne v\u00fddavky zost\u00e1vaj\u00fa ve\u013emi v\u00fdhodn\u00e9 pre profesie s n\u00edzkymi n\u00e1kladmi. Ide najm\u00e4 napr\u00edklad o copywriterov, grafikov a web dizajn\u00e9rov, market\u00e9rov, IT freelancerov, konzultantov, \u010di kreat\u00edvne profesie. V t\u00fdchto pr\u00edpadoch b\u00fdva re\u00e1lna v\u00fd\u0161ka n\u00e1kladov n\u00edzka a pau\u0161\u00e1l (napr. 60 % z pr\u00edjmov) \u010dasto vedie k v\u00fdrazne ni\u017e\u0161iemu da\u0148ov\u00e9mu z\u00e1kladu ne\u017e skuto\u010dn\u00e9 v\u00fddavky. <\/p>\n

Jednoducho povedan\u00e9: \u010d\u00edm ni\u017e\u0161ie n\u00e1klady, t\u00fdm v\u00fdhodnej\u0161\u00ed pau\u0161\u00e1l. Najv\u00fdraznej\u0161\u00ed rozdiel medzi pau\u0161\u00e1lnymi a skuto\u010dn\u00fdmi v\u00fddavkami vznik\u00e1 v dvoch extr\u00e9mnych situ\u00e1ci\u00e1ch:<\/p>\n

1. N\u00edzkon\u00e1kladov\u00e9 profesie<\/p>\n

Pri freelanceroch a digit\u00e1lnych profesi\u00e1ch s\u00fa n\u00e1klady minim\u00e1lne. Pau\u0161\u00e1l v takom pr\u00edpade \u010dasto \u201epreplat\u00ed\u201c realitu a zni\u017euje da\u0148 viac, ne\u017e by dok\u00e1zali skuto\u010dn\u00e9 v\u00fddavky.<\/p>\n

2. Vysokon\u00e1kladov\u00e9 podnikanie<\/p>\n

V stavebn\u00edctve, v\u00fdrobe \u010di doprave s\u00fa n\u00e1klady prirodzene vysok\u00e9. Materi\u00e1l, technika a slu\u017eby tvoria v\u00fdznamn\u00fa \u010das\u0165 pr\u00edjmov, preto sa skuto\u010dn\u00e9 v\u00fddavky oplatia viac.<\/p>\n

K\u00fdm pau\u0161\u00e1lne v\u00fddavky s\u00fa administrat\u00edvne jednoduch\u00e9, skuto\u010dn\u00e9 v\u00fddavky znamenaj\u00fa v\u00fdrazne viac povinnost\u00ed. Nutn\u00e9 je vedenie da\u0148ovej evidencie alebo \u00fa\u010dtovn\u00edctva, archiv\u00e1cia v\u0161etk\u00fdch fakt\u00far a dokladov, preukazovanie s\u00favislosti v\u00fddavkov s podnikan\u00edm, pripravenos\u0165 na da\u0148ov\u00fa kontrolu. V\u00fdhodou pau\u0161\u00e1lnych v\u00fddavkov je naopak jednoduchos\u0165. Podnikate\u013e nemus\u00ed sledova\u0165 ka\u017ed\u00fd jednotliv\u00fd n\u00e1klad, ale uplatn\u00ed si percento z pr\u00edjmov.<\/p>\n

Naj\u010dastej\u0161ie chyby \u017eivnostn\u00edkov<\/p>\n

V praxi sa opakuj\u00fa najm\u00e4 chyby ak\u00fdmi s\u00fa ch\u00fdbaj\u00face alebo ne\u00fapln\u00e9 doklady, uplat\u0148ovanie v\u00fddavkov bez jasn\u00e9ho vz\u0165ahu k podnikaniu, nepreh\u013eadn\u00e1 alebo neaktu\u00e1lna evidencia, \u010di mie\u0161anie osobn\u00fdch a podnikate\u013esk\u00fdch v\u00fddavkov. Pri skuto\u010dn\u00fdch v\u00fddavkoch je pritom evidencia k\u013e\u00fa\u010dov\u00e1, a to nielen pre spr\u00e1vny v\u00fdpo\u010det dane, ale aj pre pr\u00edpadn\u00fa kontrolu zo strany da\u0148ov\u00e9ho \u00faradu.<\/p>\n

Z\u00e1ver: \u010do sa teda oplat\u00ed v roku 2026?<\/p>\n

Vo\u013eba medzi pau\u0161\u00e1lnymi a skuto\u010dn\u00fdmi v\u00fddavkami nie je univerz\u00e1lna. Obe mo\u017enosti maj\u00fa svoje v\u00fdhody aj limity. Pau\u0161\u00e1lne v\u00fddavky s\u00fa vhodn\u00e9 pre podnikate\u013eov s n\u00edzkymi n\u00e1kladmi a jednoduchos\u0165ou v evidencii. Skuto\u010dn\u00e9 v\u00fddavky s\u00fa v\u00fdhodn\u00e9 pre t\u00fdch, ktor\u00ed maj\u00fa vy\u0161\u0161ie a preuk\u00e1zate\u013en\u00e9 n\u00e1klady. <\/p>\n

Spr\u00e1vne rozhodnutie v\u017edy z\u00e1vis\u00ed od konkr\u00e9tneho podnikate\u013esk\u00e9ho modelu. Oplat\u00ed sa preto pravidelne prehodnocova\u0165 \u0161trukt\u00faru pr\u00edjmov a v\u00fddavkov, aby zvolen\u00fd re\u017eim zodpovedal realite podnikania a neviedol k zbyto\u010dne vysokej da\u0148ovej z\u00e1\u0165a\u017ei. V tomto smere je vhodn\u00e1 konzult\u00e1cia s da\u0148ov\u00fdm poradcom.<\/p>\n

[SKDP<\/a>\u00a0je obsahov\u00fdm partnerom webu\u00a0oPeniazoch.sk<\/a>]<\/p>\n

Viac o t\u00e9me: dane<\/a>, da\u0148ov\u00e1 porad\u0148a<\/a>, DPH<\/a>, podnikanie<\/a>, porad\u0148a<\/a>, remeseln\u00edci<\/a>, Slovensk\u00e1 komora da\u0148ov\u00fdch poradcov<\/a>, \u00fa\u010dtovn\u00edctvo<\/a>, \u017eivnos\u0165<\/a>, \u017eivnostn\u00edci<\/a><\/p>\n

\t\tKoment\u00e1re k \u010dl\u00e1nku<\/p>\n

Moment\u00e1lne nie je pridan\u00fd \u017eiadny koment\u00e1r<\/p>\n","protected":false},"excerpt":{"rendered":"PORAD\u0147A Ilustra\u010dn\u00e9 foto. Foto: pexels.com\/Mikhail Nilov Rozhodovanie medzi pau\u0161\u00e1lnymi v\u00fddavkami a skuto\u010dn\u00fdmi (re\u00e1lnymi) v\u00fddavkami patr\u00ed medzi naj\u010dastej\u0161ie ot\u00e1zky…\n","protected":false},"author":2,"featured_media":131163,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_share_on_mastodon":"0"},"categories":[11],"tags":[64,693,20239,2165,65,66,1124,7082,13773,43,40,39,42,5944,41,41458,18279,3150],"class_list":["post-131162","post","type-post","status-publish","format-standard","has-post-thumbnail","category-ekonomika","tag-business","tag-dane","tag-danova-poradna","tag-dph","tag-economic","tag-ekonomika","tag-podnikanie","tag-poradna","tag-remeselnici","tag-sk","tag-slovak","tag-slovakia","tag-slovencina","tag-slovenska-komora-danovych-poradcov","tag-slovensko","tag-uctovnictvo","tag-zivnost","tag-zivnostnici"],"share_on_mastodon":{"url":"https:\/\/pubeurope.com\/@sk\/116967997800669508","error":""},"_links":{"self":[{"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/posts\/131162","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/comments?post=131162"}],"version-history":[{"count":0,"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/posts\/131162\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/media\/131163"}],"wp:attachment":[{"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/media?parent=131162"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/categories?post=131162"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/tags?post=131162"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}