{"id":13144,"date":"2026-03-08T08:28:29","date_gmt":"2026-03-08T08:28:29","guid":{"rendered":"https:\/\/www.europesays.com\/sk\/13144\/"},"modified":"2026-03-08T08:28:29","modified_gmt":"2026-03-08T08:28:29","slug":"doma-klesaju-percenta-v-europe-vybuchuju-miliardy-slovensky-pribeh-dph-v-tieni-rekordnych-podvodov-ludia-ekonomika","status":"publish","type":"post","link":"https:\/\/www.europesays.com\/sk\/13144\/","title":{"rendered":"Doma klesaj\u00fa percent\u00e1, v Eur\u00f3pe \u201evybuchuj\u00fa“ miliardy. Slovensk\u00fd pr\u00edbeh DPH v tieni rekordn\u00fdch podvodov – \u013dudia – Ekonomika"},"content":{"rendered":"

Na Slovensku sa zmen\u0161uje rozdiel medzi t\u00fdm, ko\u013eko by sa malo na dani z pridanej hodnoty (DPH) vybra\u0165 a ko\u013eko \u0161t\u00e1t skuto\u010dne vyberie. K\u00fdm dom\u00e1ce \u00farady hovoria o postupnom pribli\u017eovan\u00ed sa k eur\u00f3pskemu \u0161tandardu, celoeur\u00f3pske \u00fadaje ukazuj\u00fa, \u017ee probl\u00e9m nevybranej DPH zost\u00e1va naprie\u010d Eur\u00f3pskou \u00faniou (E\u00da) v\u00fdrazn\u00fd a v niektor\u00fdch krajin\u00e1ch sa op\u00e4\u0165 zhor\u0161uje. V celej \u00fanii pritom \u0161kody z podvodov na DPH a cl\u00e1ch pod\u013ea Eur\u00f3pskej prokurat\u00fary (EPPO) dosiahli minul\u00fd rok desiatky mili\u00e1rd eur. <\/p>\n

\t\t\t\t\"Prezident
\n\t\t\t\t\t\t\t\t\tFoto: TASR, Jaroslav Nov\u00e1k<\/p>\n

Prezident finan\u010dnej spr\u00e1vy Jozef Kiss.<\/p>\n

Pod\u013ea v\u00fdro\u010dnej spr\u00e1vy EPPO bolo ku koncu roka 2025\u00a0vy\u0161etrovan\u00fdch 3\u00a0602\u00a0akt\u00edvnych pr\u00edpadov, \u010do predstavuje medziro\u010dn\u00fd n\u00e1rast o\u00a035\u00a0percent. Celkov\u00e1 odhadovan\u00e1 \u0161koda dosiahla 67,27\u00a0miliardy eur, takmer trojn\u00e1sobok oproti predch\u00e1dzaj\u00facemu roku. Z\u00a0toho 45,01\u00a0miliardy eur s\u00favis\u00ed pr\u00e1ve s\u00a0podvodmi v\u00a0oblasti DPH a\u00a0ciel.<\/p>\n

Slovensk\u00fd obraz je odli\u0161n\u00fd. Pod\u013ea \u00fadajov Finan\u010dnej spr\u00e1vy klesla da\u0148ov\u00e1 medzera DPH z\u00a016,5\u00a0percenta v\u00a0roku 2019\u00a0na 10,5\u00a0percenta v\u00a0roku 2023, pri\u010dom cie\u013eom je dosta\u0165 sa pod hranicu desiatich percent. V\u00a0porovnan\u00ed s\u00a0priemerom E\u00da, ktor\u00fd sa v\u00a0roku 2023\u00a0pohyboval na \u00farovni 8,5\u00a0percenta, Slovensko s\u00edce e\u0161te zaost\u00e1va, no rozdiel sa postupne zni\u017euje.<\/p>\n

Medzera vo v\u00fdbere dane v\u0161ak neznamen\u00e1 automaticky podvod. Vedenie Finan\u010dnej spr\u00e1vy prip\u00fa\u0161\u0165a, \u017ee slovensk\u00fd syst\u00e9m DPH je legislat\u00edvne komplikovan\u00fd. Sadzby sa pohybuj\u00fa od piatich do 23\u00a0percent, pribudlo viacero v\u00fdnimiek a osobitn\u00fdch re\u017eimov, \u010do zvy\u0161uje riziko ch\u00fdb aj sporov pri klasifik\u00e1cii tovarov a slu\u017eieb.<\/p>\n

\t \t\t\t\t\t\"demel \t\t\t \t\t\t\t \t\t\t\t\t\t\t\t\t\t\t\u010c\u00edtajte viac \t\t\t\t\t\t\t\t\t \t\t\t\t \t\t\t\t\t\u0160t\u00e1t op\u00e4\u0165 zamotal dane v gastre. Za rovnak\u00fd produkt zaplat\u00edte dva r\u00f4zne poplatky, ceny m\u00f4\u017eu poriadne nar\u00e1s\u0165 \t\t\t\t \t\t\t \t\t\t<\/a>
\nSpomalen\u00e1 ekonomika<\/p>\n

Finan\u010dn\u00e1 spr\u00e1va z\u00e1rove\u0148 poukazuje na to, \u017ee v\u00fdvoj da\u0148ovej medzery neovplyv\u0148uje iba boj proti podvodom, ale aj makroekonomick\u00e9 prostredie. Ak ekonomika spomal\u00ed, automaticky kles\u00e1 objem zdanite\u013en\u00fdch transakci\u00ed\u00a0\u2013 a t\u00fdm aj v\u00fdnos z\u00a0DPH. Pod\u013ea vedenia da\u0148ovej spr\u00e1vy sa v\u00a0roku 2025\u00a0prejavil najm\u00e4 slab\u0161\u00ed v\u00fdkon priemyslu a energetiky, kde medziro\u010dne vypadli tr\u017eby v\u00a0miliardov\u00fdch objemoch. Ni\u017e\u0161ie tr\u017eby znamenali ni\u017e\u0161\u00ed v\u00fdber dane, bez oh\u013eadu na to, \u010di sa miera podvodov menila, alebo\u00a0nie.<\/p>\n

Rozpo\u010dtov\u00fd pl\u00e1n pritom po\u010d\u00edtal s\u00a0historicky vysok\u00fdm medziro\u010dn\u00fdm n\u00e1rastom pr\u00edjmov. V\u00a0hotovostnom vyjadren\u00ed sa ho nepodarilo naplni\u0165 o\u00a01,8\u00a0miliardy eur, v\u00a0akru\u00e1lnom vyjadren\u00ed bol rozdiel 1,1\u00a0miliardy. Pod\u013ea Finan\u010dnej spr\u00e1vy viac ne\u017e dve tretiny tejto sumy\u00a0\u2013 pribli\u017ene 800\u00a0mili\u00f3nov eur\u00a0\u2013 s\u00faviseli s\u00a0makroekonomick\u00fdm v\u00fdvojom a legislat\u00edvnymi zmenami, nie s\u00a0rozmachom da\u0148ov\u00fdch podvodov. \u201ePl\u00e1n medzi rokom 2024\u00a0a 2025\u00a0nar\u00e1stol o\u00a0viac ako \u0161tyri miliardy eur, to je nie\u010do, \u010do historicky slovensk\u00fd rozpo\u010det nepozn\u00e1. V\u017edy to bol n\u00e1rast zhruba okolo dvoch mili\u00e1rd eur,\u201c zhrnul prezident Finan\u010dnej spr\u00e1vy Jozef\u00a0Kiss.<\/p>\n

Vedenie Finan\u010dnej spr\u00e1vy tak odmieta jednoduch\u00fa rovnicu, pod\u013ea ktorej nesplnen\u00fd pl\u00e1n automaticky znamen\u00e1 n\u00e1rast podvodov. Tvrd\u00ed, \u017ee hodnoti\u0165 mieru da\u0148ovej kriminality len cez plnenie rozpo\u010dtu je skres\u013euj\u00face, ke\u010f\u017ee v\u00fdber DPH je citliv\u00fd na ekonomick\u00fd cyklus, \u0161trukt\u00faru spotreby aj zmeny sadzieb a v\u00fdnimiek v\u00a0z\u00e1kone.<\/p>\n

\t \t\t\t\t\t\"TB \t\t\t \t\t\t\t \t\t\t\t\t\t\t\t\t\t\t\u010c\u00edtajte viac \t\t\t\t\t\t\t\t\t \t\t\t\t \t\t\t\t\t\u0160t\u00e1t z\u00e1sadn\u00fdm sp\u00f4sobom prekopal rodi\u010dovsk\u00fd d\u00f4chodok. O ko\u013eko eur si prilep\u0161\u00edte k penzii tento rok? \t\t\t\t \t\t\t \t\t\t<\/a>
\nK\u013e\u00fa\u010dov\u00fd faktor pre konsolid\u00e1ciu<\/p>\n

DPH je pre slovensk\u00e9 verejn\u00e9 financie k\u013e\u00fa\u010dovou da\u0148ou. Tvor\u00ed najv\u00e4\u010d\u0161iu \u010das\u0165 da\u0148ov\u00fdch pr\u00edjmov \u0161t\u00e1tu a jej v\u00fdvoj m\u00e1 priamy vplyv na schopnos\u0165 vl\u00e1dy financova\u0165 v\u00fddavky aj zni\u017eova\u0165 deficit. Pre lep\u0161iu predstavu\u00a0\u2013 napr\u00edklad v\u00a0roku 2025\u00a0vybral \u0161t\u00e1t celkovo na daniach vy\u0161e 20\u00a0mili\u00e1rd eur, viac ako polovicu z\u00a0tejto sumy pritom tvorila pr\u00e1ve t\u00e1to\u00a0da\u0148.<\/p>\n

V\u00a0snahe ozdravi\u0165 verejn\u00e9 financie pritom vl\u00e1da siahla pr\u00e1ve na t\u00fato da\u0148 v\u00a0roku 2025, ke\u010f sa z\u00e1kladn\u00e1 sadzba DPH zv\u00fd\u0161ila z\u00a020\u00a0na 23\u00a0percent. Opatrenie bolo s\u00fa\u010das\u0165ou konsolida\u010dn\u00e9ho bal\u00edka a malo prinies\u0165 dodato\u010dn\u00e9 pr\u00edjmy v\u00a0miliard\u00e1ch eur. Vy\u0161\u0161ia sadzba sa v\u0161ak premieta priamo do cien tovarov a slu\u017eieb, a t\u00fdm aj do spotreby dom\u00e1cnost\u00ed.<\/p>\n

D\u00f4le\u017eitos\u0165 DPH pre konsolid\u00e1ciu potvrdzuje aj Rada pre rozpo\u010dtov\u00fa zodpovednos\u0165 (RRZ). Vo febru\u00e1rovom rozpo\u010dtovom semafore uv\u00e1dza, \u017ee deficit verejn\u00fdch financi\u00ed v\u00a0roku 2026\u00a0m\u00f4\u017ee dosiahnu\u0165 pribli\u017ene 4,5\u00a0percenta HDP, teda okolo 6,4\u00a0miliardy eur, \u010do je viac ne\u017e vl\u00e1dny cie\u013e. K\u00a0najv\u00fdraznej\u0161\u00edm negat\u00edvnym odch\u00fdlkam prispeje aj v\u00fdpadok dan\u00ed a odvodov vo v\u00fd\u0161ke pribli\u017ene 0,5\u00a0percenta HDP (asi 766\u00a0mili\u00f3nov eur), pri\u010dom k\u013e\u00fa\u010dovou polo\u017ekou s\u00a0ni\u017e\u0161\u00edm o\u010dak\u00e1van\u00fdm pr\u00edjmom je pr\u00e1ve DPH. Ni\u017e\u0161\u00ed v\u00fdber tejto dane spolu so slab\u0161\u00edmi pr\u00edjmami z\u00a0dan\u00ed z\u00a0pr\u00e1ce tak pod\u013ea RRZ patr\u00ed medzi hlavn\u00e9 faktory rast\u00faceho deficitu a zvy\u0161uje riziko nesplnenia rozpo\u010dtov\u00e9ho cie\u013ea na rok\u00a02026.<\/p>\n

Eur\u00f3psky rozmer podvodov<\/p>\n

Kiss je z\u00e1rove\u0148 je presved\u010den\u00fd, \u017ee na Slovensku nie je v\u00fdnimo\u010dn\u00e9 mno\u017estvo da\u0148ov\u00fdch podvodov. Pouk\u00e1zal na aktu\u00e1lne \u010d\u00edsla, ktor\u00e9 zverejnila EPPO. Tie ukazuj\u00fa, \u017ee podiel vy\u0161etrovan\u00fdch da\u0148ov\u00fdch podvodov na Slovensku na ich celkovom objeme v\u00a0r\u00e1mci E\u00da je pribli\u017ene jedno percento. \u201eTo znamen\u00e1, \u017ee 455\u00a0mili\u00f3nov eur za Slovensko je zhruba jedno percento zo sumy 45\u00a0mili\u00e1rd eur, ktor\u00e9 eviduje E\u00da a EPPO v\u00a0r\u00e1mci da\u0148ov\u00fdch podvodov. Ja si mysl\u00edm, \u017ee naozaj tu m\u00e1me klesaj\u00facu tendenciu,\u201c zhodnotil\u00a0Kiss.<\/p>\n

Z\u00a0eur\u00f3pskeho poh\u013eadu je v\u0161ak podstatn\u00e9 aj to, ak\u00fd charakter tieto pr\u00edpady maj\u00fa. EPPO upozor\u0148uje, \u017ee podvody na DPH a cl\u00e1ch dnes predstavuj\u00fa dominantn\u00fa \u010das\u0165 finan\u010dn\u00fdch \u0161k\u00f4d, hoci po\u010detne preva\u017euj\u00fa pr\u00edpady zneu\u017e\u00edvania eurofondov. To znamen\u00e1, \u017ee menej pr\u00edpadov m\u00f4\u017ee sp\u00f4sobova\u0165 podstatne vy\u0161\u0161ie straty pre verejn\u00e9 rozpo\u010dty.<\/p>\n

\t \t\t\t\t\t\"pr\u00e1ca, \t\t\t \t\t\t\t \t\t\t\t\t\t\t\t\t\t\t\u010c\u00edtajte viac \t\t\t\t\t\t\t\t\t \t\t\t\t \t\t\t\t\tSlov\u00e1ci ber\u00fa \u010cechom najlep\u0161ie platen\u00fa pr\u00e1cu. Konsolid\u00e1cia m\u00f4\u017ee by\u0165 posledn\u00e1 kvapka \t\t\t\t \t\t\t \t\t\t<\/a><\/p>\n

Z\u00e1rove\u0148 ide vo ve\u013ekej miere o\u00a0cezhrani\u010dn\u00e9 sch\u00e9my, ktor\u00e9 sa nedaj\u00fa jednoducho \u201epriradi\u0165\u201c jednej krajine. Re\u0165azce firiem \u010dasto funguj\u00fa vo viacer\u00fdch \u010dlensk\u00fdch \u0161t\u00e1toch a \u0161koda sa rozlieva naprie\u010d trhom. Aj preto samotn\u00fd podiel jednej krajiny na celkovom objeme vy\u0161etrovan\u00fdch \u0161k\u00f4d nemus\u00ed presne odr\u00e1\u017ea\u0165 mieru rizika v\u00a0konkr\u00e9tnom\u00a0\u0161t\u00e1te.<\/p>\n

Eur\u00f3pska prokurat\u00fara z\u00e1rove\u0148 v\u00a0roku 2025\u00a0podala 275\u00a0ob\u017eal\u00f4b a jej \u00faspe\u0161nos\u0165 pri ods\u00fadeniach sa pohybuje bl\u00edzko 95\u00a0percent. Sudcovia nariadili zmrazenie majetku v\u00a0hodnote viac ako jednej miliardy eur. To nazna\u010duje, \u017ee spolu s\u00a0rastom po\u010dtu pr\u00edpadov rastie aj intenzita represie a schopnos\u0165 dosta\u0165 zlo\u017eit\u00e9 finan\u010dn\u00e9 sch\u00e9my pred\u00a0s\u00fad.<\/p>\n

\t\t\u010co je da\u0148ov\u00fd podvod s\u00a0DPH?<\/p>\n

Pod\u013ea Finan\u010dnej spr\u00e1vy da\u0148ov\u00fd podvod v\u00a0oblasti DPH vznik\u00e1 vtedy, ke\u010f jeden z\u00a0\u00fa\u010dastn\u00edkov obchodn\u00e9ho re\u0165azca da\u0148 neprizn\u00e1 alebo nezaplat\u00ed, no \u010fal\u0161\u00ed si ju uplatn\u00ed na odpo\u010d\u00edtanie. Z\u00e1kladom je takzvan\u00e1 \u201ech\u00fdbaj\u00faca da\u0148\u201c\u00a0\u2013 \u0161t\u00e1tu nevznikne pr\u00edjem, ale v\u00a0syst\u00e9me sa objav\u00ed n\u00e1rok na jej vr\u00e1tenie alebo zn\u00ed\u017eenie da\u0148ovej povinnosti. Transakcie pritom \u010dasto len form\u00e1lne vyzeraj\u00fa ako be\u017en\u00fd obchod, no ich skuto\u010dn\u00fdm cie\u013eom je z\u00edska\u0165 da\u0148ov\u00e9 zv\u00fdhodnenie. Typickou sch\u00e9mou je re\u0165azec so \u201ezmiznut\u00fdm obchodn\u00edkom\u201c, ktor\u00fd da\u0148 neprizn\u00e1 alebo nezaplat\u00ed, a n\u00e1sledn\u00fdmi \u201en\u00e1razn\u00edkmi\u201c, cez ktor\u00fdch sa tovar prefakturuje a\u017e ku koncov\u00e9mu subjektu, ktor\u00fd si uplatn\u00ed nadmern\u00fd odpo\u010det.<\/p>\n

Odha\u013eovanie tak\u00fdchto sch\u00e9m je dnes postaven\u00e9 najm\u00e4 na analytike kontroln\u00fdch v\u00fdkazov DPH. Finan\u010dn\u00e1 spr\u00e1va od ich zavedenia spracovala viac ne\u017e 23\u00a0mili\u00f3nov v\u00fdkazov a vyhodnotila 2,2\u00a0miliardy transakci\u00ed. Syst\u00e9m p\u00e1ruje \u00fadaje od dod\u00e1vate\u013eov a odberate\u013eov, vyh\u013ead\u00e1va takzvan\u00e9 nesp\u00e1rovan\u00e9 transakcie\u00a0\u2013 teda pr\u00edpady, ke\u010f si jeden subjekt odpo\u010d\u00edtava DPH, no druh\u00fd ju nepriznal\u00a0\u2013 a vytv\u00e1ra siete obchodn\u00fdch vz\u0165ahov, v\u00a0ktor\u00fdch identifikuje rizikov\u00e9 re\u0165azce a karuselov\u00e9 podvody. N\u00e1sledn\u00e9 kontroly priniesli n\u00e1lezy vo v\u00fd\u0161ke viac ako 1,4\u00a0miliardy eur a efektivita kontrol v\u00a0rizikov\u00fdch re\u0165azcoch sa pohybuje nad 90\u00a0percentami.<\/p>\n","protected":false},"excerpt":{"rendered":"Na Slovensku sa zmen\u0161uje rozdiel medzi t\u00fdm, ko\u013eko by sa malo na dani z pridanej hodnoty (DPH) vybra\u0165…\n","protected":false},"author":2,"featured_media":13145,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[6658,2165,55,2002,6659,6660,43,40,44,39,42,45,41],"class_list":{"0":"post-13144","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-slovensko","8":"tag-doma","9":"tag-dph","10":"tag-europe","11":"tag-financna-sprava","12":"tag-klesaju","13":"tag-percenta","14":"tag-sk","15":"tag-slovak","16":"tag-slovak-republic","17":"tag-slovakia","18":"tag-slovencina","19":"tag-slovenska-republika","20":"tag-slovensko"},"share_on_mastodon":{"url":"https:\/\/pubeurope.com\/@sk\/116192615076397869","error":""},"_links":{"self":[{"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/posts\/13144","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=13144"}],"version-history":[{"count":0,"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/posts\/13144\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/media\/13145"}],"wp:attachment":[{"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/media?parent=13144"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/categories?post=13144"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/tags?post=13144"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}