Kniha j\u00e1zd u\u017e nemus\u00ed by\u0165 jedin\u00fdm zdrojom, z ktor\u00e9ho si finan\u010dn\u00ed kontrol\u00f3ri overia, \u010di podnikate\u013e pou\u017e\u00edva auto skuto\u010dne iba na podnikanie. Finan\u010dn\u00e1 spr\u00e1va pri kontrol\u00e1ch po novom vyu\u017e\u00edva d\u00e1ta z viacer\u00fdch zdrojov. Patr\u00ed medzi ne aj z\u00e1znam z dia\u013eni\u010dn\u00fdch kamier.<\/p>\n
Pod\u013ea STVR<\/a> kontrol\u00f3ri \u010doraz viac vyu\u017e\u00edvaj\u00fa d\u00e1tov\u00fa analytiku a inform\u00e1cie z r\u00f4znych zdrojov. Overuj\u00fa tak, \u010di vozidl\u00e1 deklarovan\u00e9 ako pou\u017e\u00edvan\u00e9 v\u00fdlu\u010dne na podnikanie skuto\u010dne sl\u00fa\u017eia len na podnikate\u013esk\u00e9 \u00fa\u010dely.<\/p>\n Finan\u010dn\u00e1 spr\u00e1va od j\u00fala vykon\u00e1va celoslovensk\u00fa kontroln\u00fa akciu. Zameriava sa na spr\u00e1vnos\u0165 uplatnen\u00e9ho odpo\u010dtu DPH pri osobn\u00fdch motorov\u00fdch vozidl\u00e1ch nadobudnut\u00fdch po 1. janu\u00e1ri 2026. Kontrol\u00f3ri preveruj\u00fa aj oznamovaciu povinnos\u0165 a vedenie z\u00e1konom predp\u00edsan\u00fdch z\u00e1znamov.<\/p>\n Kontrol\u00f3ri si m\u00f4\u017eu pozrie\u0165 dia\u013eni\u010dn\u00e9 kamery<\/p>\n \u00a0Jedn\u00fdm zo zauj\u00edmav\u00fdch zdrojov inform\u00e1ci\u00ed s\u00fa pod\u013ea da\u0148ov\u00e9ho odborn\u00edka Branislava Ma\u010duhu zo spolo\u010dnosti Grant Thornton aj \u00fadaje z dia\u013eni\u010dn\u00fdch kamier N\u00e1rodnej dia\u013eni\u010dnej spolo\u010dnosti. Finan\u010dn\u00e1 spr\u00e1va m\u00f4\u017ee pri vyh\u013ead\u00e1vacej \u010dinnosti pracova\u0165 aj s \u00fadajmi z in\u00fdch kamier na verejn\u00fdch priestranstv\u00e1ch. Vyu\u017ei\u0165 m\u00f4\u017ee tie\u017e z\u00e1znamy o parkovan\u00ed vozidiel.<\/p>\n \u201eZ praxe vieme aj o skuto\u010dnosti, kedy da\u0148ov\u00ed kontrol\u00f3ri re\u00e1lne porovn\u00e1vali dia\u013eni\u010dn\u00e9 z\u00e1znamy s knihou j\u00e1zd a identifikovali nezrovnalosti medzi deklarovan\u00fdmi jazdami a skuto\u010dnos\u0165ou,\u201c uv\u00e1dza Ma\u010duha v tla\u010dovej spr\u00e1ve.\u00a0<\/p>\n V konkr\u00e9tnom pr\u00edpade mal podnikate\u013e po zisten\u00ed nezrovnalost\u00ed poda\u0165 dodato\u010dn\u00e9 da\u0148ov\u00e9 priznanie a zn\u00ed\u017ei\u0165 si odpo\u010det DPH na polovicu.<\/p>\n Finan\u010dn\u00e1 spr\u00e1va z\u00e1rove\u0148 uv\u00e1dza, \u017ee pri kontrol\u00e1ch nejde o n\u00e1hodn\u00e9 sledovanie be\u017en\u00fdch vodi\u010dov. Kontrol\u00f3ri vyu\u017e\u00edvaj\u00fa d\u00e1tov\u00fa analytiku na identifikovanie rizikov\u00fdch pr\u00edpadov, v ktor\u00fdch podnikatelia deklaruj\u00fa v\u00fdlu\u010dn\u00e9 podnikate\u013esk\u00e9 vyu\u017eitie vozidla.<\/p>\n Nesta\u010d\u00ed, \u017ee kniha j\u00e1zd vyzer\u00e1 v poriadku<\/p>\n Od 1. janu\u00e1ra 2026 platia nov\u00e9 pravidl\u00e1 pre odpo\u010d\u00edtanie DPH pri osobn\u00fdch motorov\u00fdch vozidl\u00e1ch. Ak podnikate\u013e vyu\u017e\u00edva auto aj na s\u00fakromn\u00e9 \u00fa\u010dely, pri vozidl\u00e1ch spadaj\u00facich pod nov\u00fd re\u017eim si \u0161tandardne m\u00f4\u017ee uplatni\u0165 50-percentn\u00fd odpo\u010det DPH.<\/p>\n Pln\u00fdch 100 percent je mo\u017en\u00e9 uplatni\u0165 pri vozidle pou\u017e\u00edvanom v\u00fdlu\u010dne na podnikanie. V pr\u00edpadoch, na ktor\u00e9 sa vz\u0165ahuje povinnos\u0165 podrobnej evidencie, v\u0161ak podnikate\u013e mus\u00ed vies\u0165 elektronick\u00e9 z\u00e1znamy o jazd\u00e1ch a z\u00e1rove\u0148 pou\u017e\u00edvanie vozidla v\u00fdlu\u010dne na podnikanie ozn\u00e1mi\u0165 da\u0148ov\u00e9mu \u00faradu.<\/p>\n Pr\u00e1ve tu m\u00f4\u017ee vznikn\u00fa\u0165 probl\u00e9m. Podnikate\u013e m\u00f4\u017ee ma\u0165 s\u00edce vyplnen\u00fa knihu j\u00e1zd, no finan\u010dn\u00e1 spr\u00e1va si jej \u00fadaje vie porovna\u0165 s \u010fal\u0161\u00edmi inform\u00e1ciami.<\/p>\n \u201eMnoh\u00ed podnikatelia si neuvedomuj\u00fa, \u017ee spr\u00e1vca dane dnes disponuje v\u00fdrazne \u0161ir\u0161\u00edmi mo\u017enos\u0165ami overovania \u00fadajov ne\u017e v minulosti. Z\u00e1znamy z cestn\u00fdch kamier m\u00f4\u017eu predstavova\u0165 nez\u00e1visl\u00fd zdroj inform\u00e1ci\u00ed, ktor\u00fd pom\u00f4\u017ee preveri\u0165, \u010di deklarovan\u00e9 slu\u017eobn\u00e9 jazdy zodpovedaj\u00fa skuto\u010dnosti,\u201c upozor\u0148uje Ma\u010duha.<\/p>\n Pokuta m\u00f4\u017ee dosiahnu\u0165 a\u017e 100 percent odpo\u010dtu<\/p>\n Ak finan\u010dn\u00e1 spr\u00e1va zist\u00ed, \u017ee podnikate\u013e si uplatnil odpo\u010det DPH neopr\u00e1vnene, probl\u00e9m sa nemus\u00ed skon\u010di\u0165 iba vr\u00e1ten\u00edm pe\u0148az\u00ed. Pod\u013ea da\u0148ovej poradkyne Vladim\u00edry Ma\u010duhovej m\u00f4\u017ee by\u0165 maxim\u00e1lnou sankciou neuznanie cel\u00e9ho odpo\u010dtu DPH a z\u00e1rove\u0148 pokuta a\u017e do 100 percent tejto sumy.<\/p>\n V praxi to znamen\u00e1, \u017ee ak si podnikate\u013e neopr\u00e1vnene odpo\u010d\u00edtal napr\u00edklad 10-tis\u00edc eur na DPH, m\u00f4\u017ee by\u0165 povinn\u00fd t\u00fato sumu doplati\u0165 a za splnenia podmienok mu m\u00f4\u017ee by\u0165 ulo\u017een\u00e1 aj pokuta a\u017e do v\u00fd\u0161ky 10-tis\u00edc eur.<\/p>\n Finan\u010dn\u00e1 spr\u00e1va pritom podnikate\u013eom odpor\u00fa\u010da, aby pr\u00edpadn\u00e9 chyby opravili e\u0161te pred za\u010dat\u00edm da\u0148ovej kontroly. Dobrovo\u013en\u00e9 podanie dodato\u010dn\u00e9ho da\u0148ov\u00e9ho priznania a skor\u0161ie doplatenie dane m\u00f4\u017ee znamena\u0165 ni\u017e\u0161ie sankcie a \u00farok z ome\u0161kania ne\u017e v pr\u00edpade, ke\u010f rozdiel vyrub\u00ed spr\u00e1vca dane po kontrole.<\/p>\n Finan\u010dn\u00e1 spr\u00e1va preveruje tis\u00edce firemn\u00fdch \u00e1ut<\/p>\n Kontrola nie je okrajovou z\u00e1le\u017eitos\u0165ou. K 15. j\u00falu 2026 finan\u010dn\u00e1 spr\u00e1va pod\u013ea \u00fadajov poskytnut\u00fdch poradenskou spolo\u010dnos\u0165ou evidovala 5 681 ozn\u00e1men\u00ed t\u00fdkaj\u00facich sa 22 265 vozidiel, ktor\u00e9 podnikatelia deklarovali ako pou\u017e\u00edvan\u00e9 v\u00fdlu\u010dne na podnikanie.<\/p>\n Pri 10 866 z t\u00fdchto vozidiel sa na podnikate\u013eov vz\u0165ahuje aj povinnos\u0165 vies\u0165 podrobn\u00e9 z\u00e1znamy preukazuj\u00face v\u00fdlu\u010dn\u00e9 podnikate\u013esk\u00e9 vyu\u017eitie.<\/p>\n Finan\u010dn\u00e1 spr\u00e1va pritom pri vytypov\u00e1van\u00ed rizikov\u00fdch da\u0148ovn\u00edkov m\u00f4\u017ee zoh\u013ead\u0148ova\u0165 viacero \u00fadajov. Ide napr\u00edklad o po\u010det vozidiel v pomere k podnikate\u013eskej \u010dinnosti a po\u010dtu zamestnancov, \u00fadaje z kontroln\u00fdch v\u00fdkazov DPH, cenu vozidiel, mno\u017estvo nakupovan\u00e9ho paliva \u010di samotn\u00e9 ozn\u00e1menie o pou\u017e\u00edvan\u00ed auta v\u00fdlu\u010dne na podnikanie.<\/p>\n Pozor aj na zdanenie s\u00fakromn\u00fdch j\u00e1zd<\/p>\n Probl\u00e9m nemus\u00ed vznikn\u00fa\u0165 iba pri samotnej DPH. Ak sa po\u010das kontroly uk\u00e1\u017ee, \u017ee firemn\u00e9 auto bolo v skuto\u010dnosti pou\u017e\u00edvan\u00e9 aj s\u00fakromne, m\u00f4\u017ee to ma\u0165 \u010fal\u0161ie da\u0148ov\u00e9 d\u00f4sledky.<\/p>\n Pri zamestnancovi m\u00f4\u017ee \u00eds\u0165 napr\u00edklad o ot\u00e1zku zda\u0148ovania s\u00fakromnej spotreby pohonn\u00fdch l\u00e1tok alebo zamestnaneck\u00e9ho benefitu. Finan\u010dn\u00e1 spr\u00e1va m\u00f4\u017ee preverova\u0165 aj to, \u010di boli spr\u00e1vne uplatnen\u00e9 v\u00fddavky s\u00favisiace s vozidlom.<\/p>\n Pod\u013ea Ma\u010duhu pritom m\u00f4\u017eu by\u0165 probl\u00e9mom aj na prv\u00fd poh\u013ead be\u017en\u00e9 situ\u00e1cie. Ak napr\u00edklad zamestnanec pou\u017e\u00edva firemn\u00e9 auto na cestu, ktor\u00e1 nes\u00favis\u00ed s podnikan\u00edm, mus\u00ed by\u0165 tak\u00e1to skuto\u010dnos\u0165 v s\u00falade s re\u017eimom, ktor\u00fd si podnikate\u013e pri vozidle nastavil.<\/p>\n Pre podnikate\u013eov z toho vypl\u00fdva jednoduch\u00e9 pravidlo: ak deklaruj\u00fa, \u017ee vozidlo pou\u017e\u00edvaj\u00fa v\u00fdlu\u010dne na podnikanie a chc\u00fa si uplatni\u0165 100-percentn\u00fd odpo\u010det DPH, nesta\u010d\u00ed ma\u0165 iba form\u00e1lne spr\u00e1vne vyplnen\u00fa knihu j\u00e1zd. \u00dadaje v nej musia sedie\u0165 aj so skuto\u010dn\u00fdm pou\u017e\u00edvan\u00edm vozidla a s inform\u00e1ciami, ktor\u00e9 m\u00e1 k dispoz\u00edcii \u0161t\u00e1t.<\/p>\n \n \u010c\u00edtaj viac z kateg\u00f3rie: Auto<\/a>\n <\/p>\n \n \u010eakujeme, \u017ee \u010d\u00edta\u0161 Startitup. V pr\u00edpade, \u017ee m\u00e1\u0161 postreh alebo si na\u0161iel v \u010dl\u00e1nku chybu, nap\u00ed\u0161 n\u00e1m na redakcia@startitup.sk<\/a>.\n <\/p>\n Zdroje: STVR<\/a>, TS<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"Kniha j\u00e1zd u\u017e nemus\u00ed by\u0165 jedin\u00fdm zdrojom, z ktor\u00e9ho si finan\u010dn\u00ed kontrol\u00f3ri overia, \u010di podnikate\u013e pou\u017e\u00edva auto skuto\u010dne…\n","protected":false},"author":2,"featured_media":164012,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_share_on_mastodon":"0"},"categories":[8],"tags":[47350,17600,33,47351,330,43,40,42,36,50,49,48],"class_list":["post-164011","post","type-post","status-publish","format-standard","has-post-thumbnail","category-svet","tag-firemne-auta","tag-kamery","tag-news","tag-odpocet-dph","tag-pokuta","tag-sk","tag-slovak","tag-slovencina","tag-spravy","tag-svet","tag-world","tag-world-news"],"share_on_mastodon":{"url":"https:\/\/pubeurope.com\/@sk\/117174298562442461","error":""},"_links":{"self":[{"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/posts\/164011","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=164011"}],"version-history":[{"count":0,"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/posts\/164011\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/media\/164012"}],"wp:attachment":[{"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/media?parent=164011"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/categories?post=164011"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/tags?post=164011"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}