{"id":137241,"date":"2026-07-30T10:38:31","date_gmt":"2026-07-30T10:38:31","guid":{"rendered":"https:\/\/www.europesays.com\/sk\/137241\/"},"modified":"2026-07-30T10:38:31","modified_gmt":"2026-07-30T10:38:31","slug":"luxusne-auta-pod-drobnohladom-sleduju-daniari-parkoviska","status":"publish","type":"post","link":"https:\/\/www.europesays.com\/sk\/137241\/","title":{"rendered":"Luxusn\u00e9 aut\u00e1 pod drobnoh\u013eadom: Sleduj\u00fa daniari parkovisk\u00e1?"},"content":{"rendered":"

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

\t\t\t\t\tFoto: gettyimages.com\/dusanpetkovic, TASR<\/p>\n

\t\t\"oPeniazoch.sk\"\/<\/p>\n

Luxusn\u00e9 aut\u00e1 evidovan\u00e9 na firmy sa dost\u00e1vaj\u00fa pod drobnoh\u013ead finan\u010dnej spr\u00e1vy. Daniari v\u0161ak tvrdia, \u017ee nekontroluj\u00fa n\u00e1kupn\u00e9 ta\u0161ky ani n\u00e1hodne nesleduj\u00fa vodi\u010dov na parkovisk\u00e1ch. Rizikov\u00e9 pr\u00edpady vyh\u013ead\u00e1vaj\u00fa najm\u00e4 pomocou d\u00e1t. Podnikatelia, ktor\u00ed si uplat\u0148uj\u00fa 100-percentn\u00fd odpo\u010det DPH, musia vedie\u0165 preuk\u00e1za\u0165, \u017ee vozidlo pou\u017e\u00edvaj\u00fa v\u00fdlu\u010dne na podnikanie.<\/p>\n

Finan\u010dn\u00e1 spr\u00e1va<\/a> vo \u0161tvrtok informovala, \u017ee odmieta skres\u013euj\u00face tvrdenia, pod\u013ea ktor\u00fdch maj\u00fa da\u0148ov\u00ed kontrol\u00f3ri \u010daka\u0165 pred obchodn\u00fdmi centrami a plo\u0161ne preverova\u0165, kam podnikatelia jazdia na svojich aut\u00e1ch. \u201eFinan\u010dn\u00e1 spr\u00e1va nezastavuje be\u017en\u00fdch vodi\u010dov ani nekontroluje ich n\u00e1kupy. Na z\u00e1klade d\u00e1t preveruje konkr\u00e9tne rizikov\u00e9 pr\u00edpady, v ktor\u00fdch si platitelia DPH uplat\u0148uj\u00fa 100-percentn\u00e9 odpo\u010d\u00edtanie dane a deklaruj\u00fa, \u017ee vozidlo pou\u017e\u00edvaj\u00fa v\u00fdlu\u010dne na podnikanie,\u201c uv\u00e1dzaj\u00fa daniari.<\/p>\n

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

Reklama<\/p>\n

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Od 1. janu\u00e1ra tohto roka plat\u00ed jednoduch\u00e9 pravidlo. Kto pou\u017e\u00edva osobn\u00e9 motorov\u00e9 vozidlo<\/a> aj s\u00fakromne, m\u00f4\u017ee si odpo\u010d\u00edta\u0165 len 50 percent DPH. Stopercentn\u00e9 odpo\u010d\u00edtanie dane z pridanej hodnoty pri k\u00fape alebo pren\u00e1jme auta, pohonn\u00fdch l\u00e1tkach, servise a \u010fal\u0161\u00edch s\u00favisiacich n\u00e1kladoch patr\u00ed iba tomu, kto vie preuk\u00e1za\u0165, \u017ee vozidlo pou\u017e\u00edva v\u00fdlu\u010dne na podnikanie. V pr\u00edpadoch ustanoven\u00fdch z\u00e1konom mus\u00ed o jeho pou\u017e\u00edvan\u00ed vies\u0165 pod\u013ea finan\u010dnej spr\u00e1vy aj podrobn\u00e9 z\u00e1znamy.<\/p>\n

\u201eNekontrolujeme, kto ide do obchodn\u00e9ho centra na n\u00e1kup. Kontrolujeme, \u010di si niekto neopr\u00e1vnene neodpo\u010d\u00edtal cel\u00fa DPH z auta, ktor\u00e9 v skuto\u010dnosti pou\u017e\u00edva aj na s\u00fakromn\u00e9 \u00fa\u010dely. Poctiv\u00ed podnikatelia sa nemaj\u00fa \u010doho ob\u00e1va\u0165. Kontrolami chr\u00e1nime pr\u00e1ve ich pred t\u00fdmi, ktor\u00ed si na \u00fakor v\u0161etk\u00fdch ostatn\u00fdch vytv\u00e1raj\u00fa neopr\u00e1vnen\u00fa da\u0148ov\u00fa v\u00fdhodu,\u201c uviedol hovorca finan\u010dnej spr\u00e1vy Daniel Kov\u00e1\u010d.<\/p>\n

K 15. j\u00falu tohto roka prijala finan\u010dn\u00e1 spr\u00e1va celkovo 5 681 ozn\u00e1men\u00ed, ktor\u00e9 sa t\u00fdkali 22 265 vozidiel deklarovan\u00fdch ako pou\u017e\u00edvan\u00fdch v\u00fdlu\u010dne na podnikanie<\/a>. Pri 10 866 z nich sa na podnikate\u013eov vz\u0165ahuje aj povinnos\u0165 vies\u0165 podrobn\u00e9 z\u00e1znamy preukazuj\u00face rozsah pou\u017eitia vozidla v\u00fdlu\u010dne na podnikanie.<\/p>\n

\u201eMedzi ozn\u00e1men\u00fdmi vozidlami sa nach\u00e1dzaj\u00fa aj stovky automobilov patriacich medzi najdrah\u0161ie \u0161portov\u00e9 a pr\u00e9miov\u00e9 vozidl\u00e1 na trhu,\u201c upozornila finan\u010dn\u00e1 spr\u00e1va.<\/p>\n

\tMysl\u00edte si, \u017ee finan\u010dn\u00e1 spr\u00e1va m\u00e1 d\u00f4slednej\u0161ie kontrolova\u0165 firemn\u00e9 aut\u00e1 so 100-percentn\u00fdm odpo\u010dtom DPH?<\/p>\n

Samotn\u00e1 zna\u010dka ani cena vozidla nie je d\u00f4kazom poru\u0161enia z\u00e1kona. Luxusn\u00e9 auto m\u00f4\u017ee by\u0165 \u00faplne legit\u00edmne vyu\u017e\u00edvan\u00e9 napr\u00edklad na pren\u00e1jom, predv\u00e1dzanie, testovanie alebo poskytovanie z\u00e1\u017eitkov\u00fdch j\u00e1zd. Ak v\u0161ak firma bez zamestnancov, bez vyk\u00e1zanej ekonomickej aktivity alebo bez zodpovedaj\u00facich pr\u00edjmov ozn\u00e1mi, \u017ee drah\u00e9 \u0161portov\u00e9 vozidlo pou\u017e\u00edva v\u00fdlu\u010dne na podnikanie, je prirodzen\u00e9, \u017ee finan\u010dn\u00e1 spr\u00e1va prever\u00ed, \u010di toto tvrdenie zodpoved\u00e1 realite.<\/p>\n

\u201eLuxusn\u00e9 vozidlo zap\u00edsan\u00e9 na firmu automaticky neznamen\u00e1 probl\u00e9m. Ak si v\u0161ak jeho majite\u013e odpo\u010d\u00edtava 100 percent DPH, mus\u00ed vedie\u0165 preuk\u00e1za\u0165, \u017ee ho pou\u017e\u00edva v\u00fdlu\u010dne na podnikanie, a nie na s\u00fakromn\u00e9 v\u00fdlety, n\u00e1kupy alebo dovolenky,\u201c vysvetlil Daniel Kov\u00e1\u010d.<\/p>\n

Finan\u010dn\u00e1 spr\u00e1va uv\u00e1dza, \u017ee nevyber\u00e1 vozidl\u00e1 na preverenie pod\u013ea farby, zna\u010dky ani pod\u013ea toho, \u010di ich kontrol\u00f3r n\u00e1hodou uvid\u00ed na parkovisku. Rizikov\u00e9 pr\u00edpady identifikuje najm\u00e4 prostredn\u00edctvom d\u00e1tovej analytiky a porovn\u00e1vania inform\u00e1ci\u00ed z viacer\u00fdch zdrojov.<\/p>\n

Posudzuje napr\u00edklad:<\/p>\n

ekonomick\u00fa \u010dinnos\u0165 a v\u00fdstupy da\u0148ov\u00e9ho subjektu,<\/p>\n

po\u010det zamestnancov a konate\u013eov,<\/p>\n

\u00fadaje z da\u0148ov\u00fdch priznan\u00ed,<\/p>\n

ozn\u00e1menia o pou\u017e\u00edvan\u00ed vozidla v\u00fdlu\u010dne na podnikanie,<\/p>\n

z\u00e1znamy o jednotliv\u00fdch jazd\u00e1ch, ak sa na da\u0148ov\u00fd subjekt vz\u0165ahuje povinnos\u0165 ich vedenia,<\/p>\n

\u010fal\u0161ie \u00fadaje, ktor\u00e9 m\u00e1 \u0161t\u00e1t z\u00e1konn\u00fdm sp\u00f4sobom k dispoz\u00edcii,<\/p>\n

s\u00falad vyk\u00e1zan\u00fdch j\u00e1zd so skuto\u010dn\u00fdm predmetom podnikania.<\/p>\n

V r\u00e1mci vyh\u013ead\u00e1vacej \u010dinnosti m\u00f4\u017ee finan\u010dn\u00e1 spr\u00e1va pri konkr\u00e9tnom, vopred identifikovanom rizikovom vozidle overi\u0165 aj jeho pr\u00edtomnos\u0165 na verejne pr\u00edstupnom mieste. Nejde v\u0161ak o plo\u0161n\u00e9 kontroly vodi\u010dov<\/a> pred obchodn\u00fdmi centrami ani o zis\u0165ovanie, \u010do si \u013eudia nak\u00fapili.<\/p>\n

\u201eKontrol\u00f3ri nechodia n\u00e1hodne po parkovisk\u00e1ch a neh\u013eadaj\u00fa podnikate\u013eov s n\u00e1kupn\u00fdmi ta\u0161kami. Finan\u010dn\u00e1 spr\u00e1va najsk\u00f4r na z\u00e1klade d\u00e1t identifikuje konkr\u00e9tne riziko a a\u017e n\u00e1sledne ho preveruje. Rozhoduj\u00fa d\u00f4kazy a s\u00favislosti, nie samotn\u00e1 pr\u00edtomnos\u0165 auta na ur\u010ditom mieste,\u201c zd\u00f4raznil hovorca finan\u010dnej spr\u00e1vy.<\/p>\n

\u010co zistili kontrol\u00f3ri?<\/p>\n

V r\u00e1mci aktu\u00e1lnej kontrolnej akcie bolo priebe\u017ene identifikovan\u00fdch osem poru\u0161en\u00ed. V jednom pr\u00edpade si napr\u00edklad da\u0148ov\u00fd subjekt nesplnil z\u00e1konn\u00fa oznamovaciu povinnos\u0165. V \u010fal\u0161\u00edch siedmich pr\u00edpadoch podnikatelia zistenia finan\u010dnej spr\u00e1vy nerozporovali a podali dodato\u010dn\u00e9 da\u0148ov\u00e9 priznania<\/a>. Ke\u010f\u017ee svoje pochybenia dobrovo\u013ene napravili, n\u00e1sledn\u00e1 da\u0148ov\u00e1 kontrola nebola za\u010dat\u00e1.<\/p>\n

V jednom z preverovan\u00fdch pr\u00edpadov spolo\u010dnos\u0165 bez zamestnancov deklarovala, \u017ee osobn\u00e9 motorov\u00e9 vozidlo pou\u017e\u00edva v\u00fdlu\u010dne na podnikanie. Firma pritom v preverovanom obdob\u00ed nevykazovala zodpovedaj\u00face ekonomick\u00e9 v\u00fdstupy. \u201ePorovnan\u00edm z\u00e1znamov preukazuj\u00facich rozsah pou\u017eitia osobn\u00e9ho motorov\u00e9ho vozidla v\u00fdlu\u010dne na podnikanie s \u010fal\u0161\u00edmi \u00fadajmi, ktor\u00e9 m\u00e1 \u0161t\u00e1t k dispoz\u00edcii, finan\u010dn\u00e1 spr\u00e1va zistila nes\u00falad. Da\u0148ov\u00fd subjekt n\u00e1sledne uznal, \u017ee vozidlo nepou\u017e\u00edval v\u00fdlu\u010dne na podnikanie, a podal dodato\u010dn\u00e9 da\u0148ov\u00e9 priznanie,\u201c dod\u00e1vaj\u00fa daniari.<\/p>\n

Ak si podnikate\u013e pod\u013ea finan\u010dnej spr\u00e1vy k\u00fapi vozidlo za 120-tis\u00edc alebo 250-tis\u00edc eur a opr\u00e1vnene ho pou\u017e\u00edva v\u00fdlu\u010dne na podnikanie, finan\u010dn\u00e1 spr\u00e1va mu jeho z\u00e1konn\u00fd n\u00e1rok nespochyb\u0148uje. Mus\u00ed ho v\u0161ak vedie\u0165 preuk\u00e1za\u0165 rovnak\u00fdm sp\u00f4sobom ako ka\u017ed\u00fd in\u00fd platite\u013e DPH.<\/p>\n

Neopr\u00e1vnen\u00e9 stopercentn\u00e9 odpo\u010d\u00edtanie dane z pridanej hodnoty<\/a> nie je drobnou administrat\u00edvnou chybou. Znamen\u00e1, \u017ee podnikate\u013e pren\u00e1\u0161a \u010das\u0165 n\u00e1kladov na svoje s\u00fakromn\u00e9 vozidlo na \u0161t\u00e1t a z\u00edskava v\u00fdhodu oproti \u013eu\u010fom a firm\u00e1m, ktor\u00ed svoje da\u0148ov\u00e9 povinnosti plnia poctivo.<\/p>\n

\u201eAk niekto pou\u017e\u00edva drah\u00e9 auto skuto\u010dne iba na podnikanie, nem\u00e1 d\u00f4vod na obavy. Ak ho v\u0161ak pou\u017e\u00edva aj s\u00fakromne a napriek tomu si uplat\u0148uje 100-percentn\u00e9 odpo\u010d\u00edtanie DPH z auta, pohonn\u00fdch l\u00e1tok \u010di servisu, z\u00edskava neopr\u00e1vnen\u00fa v\u00fdhodu na \u00fakor poctiv\u00fdch da\u0148ovn\u00edkov,\u201c povedal Daniel Kov\u00e1\u010d.<\/p>\n

Finan\u010dn\u00e1 spr\u00e1va avizuje, \u017ee bude pokra\u010dova\u0165 v cielenom preverovan\u00ed rizikov\u00fdch pr\u00edpadov. Jej cie\u013eom pod\u013ea zverejnen\u00fdch inform\u00e1ci\u00ed nie je \u0161ikanova\u0165 podnikate\u013eov, ale zabezpe\u010di\u0165, aby rovnak\u00e9 pravidl\u00e1 platili pre majite\u013ea be\u017en\u00e9ho slu\u017eobn\u00e9ho vozidla aj pre majite\u013ea luxusn\u00e9ho \u0161portov\u00e9ho auta. \u201eKontroly nie s\u00fa namieren\u00e9 proti poctiv\u00fdm podnikate\u013eom. S\u00fa namieren\u00e9 proti nepoctivej v\u00fdhode,\u201c uzatv\u00e1raj\u00fa daniari.<\/p>\n

Viac o t\u00e9me: da\u0148 z pridanej hodnoty DPH<\/a>, da\u0148ov\u00e9 podvody<\/a>, finan\u010dn\u00e1 spr\u00e1va<\/a>, luxusn\u00e9 aut\u00e1<\/a>, podnikatelia<\/a>, \u0161t\u00e1tna spr\u00e1va<\/a><\/p>\n

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

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

namotavac<\/p>\n

\n\t\t\t\t\t\t\t\t\tPred 2 hodinami\t\t\t\t\t\t\t\t<\/p>\n

mozem tahat sluzobnym vozidlom na moju chatu vozik s drevom a pri tom havarovat? ;)))<\/p>\n

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

Pepan7<\/p>\n

\n\t\t\t\t\t\t\t\t\tPred 52 min\u00fatami\t\t\t\t\t\t\t\t<\/p>\n

A ci sa v nich vezu platene frajerky\u2026<\/p>\n","protected":false},"excerpt":{"rendered":"Foto: gettyimages.com\/dusanpetkovic, TASR Luxusn\u00e9 aut\u00e1 evidovan\u00e9 na firmy sa dost\u00e1vaj\u00fa pod drobnoh\u013ead finan\u010dnej spr\u00e1vy. Daniari v\u0161ak tvrdia, \u017ee…\n","protected":false},"author":2,"featured_media":137242,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_share_on_mastodon":"0"},"categories":[32],"tags":[5220,12343,2002,34,37,42825,33,7437,43,40,39,42,41,36,8326,38,35],"class_list":["post-137241","post","type-post","status-publish","format-standard","has-post-thumbnail","category-spravy","tag-dan-z-pridanej-hodnoty-dph","tag-danove-podvody","tag-financna-sprava","tag-headlines","tag-hlavne-spravy","tag-luxusne-auta","tag-news","tag-podnikatelia","tag-sk","tag-slovak","tag-slovakia","tag-slovencina","tag-slovensko","tag-spravy","tag-statna-sprava","tag-titulky","tag-top-stories"],"share_on_mastodon":{"url":"https:\/\/pubeurope.com\/@sk\/117008499317510106","error":""},"_links":{"self":[{"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/posts\/137241","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=137241"}],"version-history":[{"count":0,"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/posts\/137241\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/media\/137242"}],"wp:attachment":[{"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/media?parent=137241"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/categories?post=137241"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/tags?post=137241"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}