{"id":45502,"date":"2026-04-16T06:11:30","date_gmt":"2026-04-16T06:11:30","guid":{"rendered":"https:\/\/www.europesays.com\/sk\/45502\/"},"modified":"2026-04-16T06:11:30","modified_gmt":"2026-04-16T06:11:30","slug":"financna-sprava-rozbehla-masivne-kontroly-slovakom-nazera-do-uctov","status":"publish","type":"post","link":"https:\/\/www.europesays.com\/sk\/45502\/","title":{"rendered":"Finan\u010dn\u00e1 spr\u00e1va rozbehla mas\u00edvne kontroly. Slov\u00e1kom nazer\u00e1 do \u00fa\u010dtov"},"content":{"rendered":"

Zd\u00e1 sa, \u017ee pohodln\u00e9 \u010dasy sa pre mnoh\u00fdch slovensk\u00fdch podnikate\u013eov<\/a> skon\u010dili. Finan\u010dn\u00e1 spr\u00e1va toti\u017e priebe\u017ene zintenz\u00edv\u0148uje tlak na dodr\u017eiavanie pravidiel evidencie tr\u017eieb. Marcov\u00e9 kontroly syst\u00e9mu eKasa pritom zas a znova potvrdili, \u017ee podnikatelia st\u00e1le robia v\u00e1\u017ene chyby, \u010di u\u017e vedome alebo cielene. Z celkov\u00e9ho po\u010dtu 1 594 vykonan\u00fdch kontrol in\u0161pektori odhalili poru\u0161enie z\u00e1kona v 382 pr\u00edpadoch, teda takmer v ka\u017edej \u0161tvrtej skontrolovanej prev\u00e1dzke. Na z\u00e1klade inform\u00e1ci\u00ed SITA to p\u00ed\u0161e<\/a> interez.sk.<\/p>\n

Naj\u010dastej\u0161\u00edm zisten\u00fdm nedostatkom zost\u00e1va nezaevidovanie tr\u017eby, ktor\u00e9 sa zistilo v 210 pr\u00edpadoch. Finan\u010dn\u00e9 sankcie ulo\u017een\u00e9 za marcov\u00e9 poru\u0161enia dosiahli celkov\u00fa sumu 273 880 eur a v dvoch pr\u00edpadoch prist\u00fapili kontrol\u00f3ri aj k z\u00e1kazu predaja pre opakovan\u00e9 poru\u0161ovanie pravidiel.\u00a0<\/p>\n

Kontroly sa s\u00fastredili predov\u0161etk\u00fdm na segment pohostinstiev a jed\u00e1ln\u00ed, ktor\u00e9 z h\u013eadiska da\u0148ovej discipl\u00edny dlhodobo patria medzi rizikov\u00e9 sektory. Z\u00e1rove\u0148 to s\u00fa oblasti, kde Finan\u010dn\u00e1 spr\u00e1va SR opakovane nach\u00e1dza najv\u00e4\u010d\u0161\u00ed priestor pre \u0161ed\u00fa ekonomiku.\u00a0<\/p>\n

Kontrol\u00f3ri sa na tieto podniky zameriavaj\u00fa pravidelne a systematicky, ke\u010f\u017ee platby v hotovosti a vysok\u00fd obrat sez\u00f3nnych z\u00e1kazn\u00edkov vytv\u00e1raj\u00fa ide\u00e1lne podmienky pre obch\u00e1dzanie pokladni\u010dn\u00fdch povinnost\u00ed.<\/p>\n

\"peniaze,<\/p>\n

\t\tIlustr. obr. | Zdroj: Depositphotos<\/a><\/p>\n

Zistili pokrok, no nedostato\u010dn\u00fd<\/p>\n

V\u00fdsledky za cel\u00fd prv\u00fd \u0161tvr\u0165rok 2026 nazna\u010duj\u00fa ur\u010dit\u00e9 zlep\u0161enie oproti rovnak\u00e9mu obdobiu minul\u00e9ho roka. Za prv\u00e9 tri mesiace tohto roka Finan\u010dn\u00e1 spr\u00e1va odhalila 1 213 poru\u0161en\u00ed z\u00e1kona, pri\u010dom 640 z nich sa t\u00fdkalo nezaevidovan\u00fdch tr\u017eieb.\u00a0<\/p>\n

V rovnakom obdob\u00ed minul\u00e9ho roka evidovali kontrol\u00f3ri a\u017e 1 484 poru\u0161en\u00ed, z toho 933 pr\u00e1ve pre neevidovanie tr\u017eieb. Ide teda o pokles o 18 percent v celkovom po\u010dte poru\u0161en\u00ed a o 31 percent v naj\u010dastej\u0161om type pochybenia.<\/p>\n

Za zmienku tie\u017e stoj\u00ed rozdiel v priemernej v\u00fd\u0161ke pok\u00fat, ktor\u00e1 sa za prv\u00fd kvart\u00e1l vy\u0161plhala na 1 185 eur. Celkov\u00fd objem sankci\u00ed za toto obdobie pritom dosiahol 894-tis\u00edc eur. Tvrd\u0161\u00ed pr\u00edstup \u0161t\u00e1tu dokumentuj\u00fa aj dva pr\u00edpady, ke\u010f kontrol\u00f3ri ulo\u017eili podnikate\u013eom z\u00e1kaz \u010dinnosti a\u017e na 72 hod\u00edn, \u010do je opatrenie vyhraden\u00e9 pre z\u00e1va\u017en\u00e9, pr\u00edpadne opakovan\u00e9 poru\u0161enia pravidiel.<\/p>\n

Od janu\u00e1ra platia nov\u00e9 pravidl\u00e1<\/p>\n

Ako upozor\u0148uj\u00fa<\/a> Netky.sk, rok 2026 priniesol do oblasti evidencie tr\u017eieb z\u00e1sadn\u00e9 zmeny. Od 1. janu\u00e1ra 2026 platia v\u00fdrazne pr\u00edsnej\u0161ie sankcie za nezaevidovanie tr\u017eby. Pokuta sa pohybuje od 1 500 do 20 000 eur, pri opakovanom poru\u0161en\u00ed m\u00f4\u017ee dosiahnu\u0165 a\u017e 40 000 eur a v krajnom pr\u00edpade vies\u0165 aj k zru\u0161eniu \u017eivnostensk\u00e9ho opr\u00e1vnenia.\u00a0<\/p>\n

Z\u00e1rove\u0148 sa roz\u0161\u00edril okruh podnikate\u013eov, ktor\u00ed s\u00fa povinn\u00ed evidova\u0165 tr\u017eby, \u010do znamen\u00e1, \u017ee kontroly sa t\u00fdkaj\u00fa \u0161ir\u0161ieho spektra prev\u00e1dzok ako doteraz. Popri tradi\u010dn\u00fdch rizikov\u00fdch oblastiach (pohostinstv\u00e1, jed\u00e1lne, taxislu\u017eby) sa Finan\u010dn\u00e1 spr\u00e1va v tomto roku viac zameriava aj na kadern\u00edctva, kozmetick\u00e9 sal\u00f3ny a \u010fal\u0161ie prev\u00e1dzky, kde sa platby realizuj\u00fa preva\u017ene v hotovosti.<\/p>\n

2,7 mili\u00f3na eur v nepriznan\u00fdch tr\u017eb\u00e1ch<\/p>\n

Okrem be\u017en\u00fdch ter\u00e9nnych kontrol vyu\u017e\u00edva Finan\u010dn\u00e1 spr\u00e1va aj technick\u00e9 expert\u00edzy registra\u010dn\u00fdch pokladn\u00edc. Ide o h\u013abkov\u00e9 anal\u00fdzy zariaden\u00ed schopn\u00e9 odhali\u0165 manipul\u00e1cie s evidenciou tr\u017eieb. Doposia\u013e bolo v tomto roku vypracovan\u00fdch \u0161es\u0165 tak\u00fdchto expert\u00edz, ktor\u00e9 odhalili nepriznan\u00e9 tr\u017eby v hodnote viac ako 2,7 mili\u00f3na eur. To je suma, ktor\u00e1 \u010faleko presahuje be\u017en\u00e9 administrat\u00edvne pochybenia, a teda poukazuje na z\u00e1mern\u00e9 obch\u00e1dzanie pokladni\u010dn\u00fdch povinnost\u00ed.<\/p>\n

Finan\u010dn\u00e1 spr\u00e1va dlhodobo upozor\u0148uje, \u017ee nepriznan\u00e9 tr\u017eby v maloobchode a slu\u017eb\u00e1ch dosahuj\u00fa ka\u017edoro\u010dne okolo jednej miliardy eur. Po prepo\u010dte na da\u0148 z pr\u00edjmov a DPH to predstavuje v\u00fdpadok verejn\u00fdch pr\u00edjmov v rozsahu 300 a\u017e 400 mili\u00f3nov eur ro\u010dne, p\u00ed\u0161u<\/a> Topky.sk.<\/p>\n

\u0160ed\u00e1 ekonomika st\u00e1le funguje<\/p>\n

Probl\u00e9m neevidovania tr\u017eieb, \u00famyseln\u00e9ho \u010di nie, je s\u00fa\u010das\u0165ou \u0161ir\u0161ieho fenom\u00e9nu, ktor\u00fd sa naz\u00fdva \u0161ed\u00e1 ekonomika. Hoci nekal\u00fdch prakt\u00edk ubudlo, na Slovensku st\u00e1le ide o ve\u013ek\u00fd probl\u00e9m.\u00a0<\/p>\n

Pod\u013ea spr\u00e1vy Eur\u00f3pskeho parlamentu dosahovala tie\u0148ov\u00e1 ekonomika na Slovensku v roku 2024 \u00farove\u0148 13,1 percenta HDP, \u010do v absol\u00fatnom vyjadren\u00ed predstavuje takmer 17 mili\u00e1rd eur. Hoci je tento podiel ni\u017e\u0161\u00ed ako priemer Eur\u00f3pskej \u00fanie, objem nezdokumentovan\u00fdch ekonomick\u00fdch aktiv\u00edt zost\u00e1va celkom v\u00fdrazn\u00fd.<\/p>\n

V\u00fdber dan\u00ed pritom vlani presiahol d\u00f4le\u017eit\u00fd m\u00ed\u013enik, konkr\u00e9tne sumu 20 mili\u00e1rd eur (v\u00f4bec po prv\u00fdkr\u00e1t), \u010do prezident Finan\u010dnej spr\u00e1vy Jozef Kiss prip\u00edsal<\/a> pr\u00e1ve zv\u00fd\u0161eniu efektivity da\u0148ov\u00fdch kontrol. Po\u010det kontrol v syst\u00e9me eKasa sa v posledn\u00fdch dvoch rokoch zv\u00fd\u0161il o 133 percent a efektivita da\u0148ov\u00fdch kontrol dosiahla 82,2 percenta; pri rizikov\u00fdch podnikate\u013esk\u00fdch re\u0165azcoch a\u017e 90 percent.<\/p>\n

\"peniaze,<\/p>\n

\t\tIlustr. obr. | Zdroj: Depositphotos<\/a><\/p>\n

N\u00e1stroj ochrany poctiv\u00fdch podnikate\u013eov<\/p>\n

Finan\u010dn\u00e1 spr\u00e1va medzi\u010dasom komunikuje pokra\u010dovanie v systematick\u00fdch kontrol\u00e1ch, predov\u0161etk\u00fdm s d\u00f4razom na rizikov\u00e9 odvetvia a opakovan\u00fdch poru\u0161ovate\u013eov.\u00a0<\/p>\n

Kontroly pod\u013ea nej neplnia len repres\u00edvnu funkciu. Vy\u0161\u0161\u00edm cie\u013eom, ak sa to tak d\u00e1 nazva\u0165, je sk\u00f4r ochrana poctiv\u00fdch podnikate\u013eov pred nekalou konkurenciou t\u00fdch, ktor\u00ed si neplnen\u00edm da\u0148ov\u00fdch povinnost\u00ed umelo zni\u017euj\u00fa n\u00e1klady a z\u00edskavaj\u00fa tak nef\u00e9rov\u00fa cenov\u00fa v\u00fdhodu.<\/p>\n

Sk\u00fasenosti z predch\u00e1dzaj\u00facich kontroln\u00fdch akci\u00ed pritom celkom jasne ukazuj\u00fa, \u017ee hrozba kontroly skuto\u010dne funguje ako siln\u00fd odstra\u0161uj\u00faci faktor. Pri akci\u00e1ch zameran\u00fdch napr\u00edklad na taxislu\u017eby alebo kaviarne vzr\u00e1stli evidovan\u00e9 tr\u017eby v kontrolovan\u00fdch oblastiach v niektor\u00fdch pr\u00edpadoch a\u017e o 19 percent (oproti obdobiu bez kontrol).\u00a0<\/p>\n

To je celkom jasn\u00fd n\u00e1znak, \u017ee \u010das\u0165 podnikate\u013eov neeviduje tr\u017eby nie z nevedomosti, ale vedome a kalkulovane. Skuto\u010dnou v\u00fdzvou preto zost\u00e1va nielen tlak na dodr\u017eiavanie pravidiel, ale aj zmena podnikate\u013eskej kult\u00fary, teda prim\u00e4\u0165 \u013eud\u00ed k tomu, aby eKasu vn\u00edmali nie ako byrokratick\u00fa z\u00e1\u0165a\u017e, ale ako \u0161tandardn\u00fd n\u00e1stroj transparentn\u00e9ho podnikania.<\/p>\n","protected":false},"excerpt":{"rendered":"Zd\u00e1 sa, \u017ee pohodln\u00e9 \u010dasy sa pre mnoh\u00fdch slovensk\u00fdch podnikate\u013eov skon\u010dili. Finan\u010dn\u00e1 spr\u00e1va toti\u017e priebe\u017ene zintenz\u00edv\u0148uje tlak na…\n","protected":false},"author":2,"featured_media":45503,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[10510,12112,2002,3358,7437,2603,43,40,44,39,42,45,41],"class_list":{"0":"post-45502","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-slovensko","8":"tag-chyby","9":"tag-ekasa","10":"tag-financna-sprava","11":"tag-kontroly","12":"tag-podnikatelia","13":"tag-pokuty","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\/116412906505036445","error":""},"_links":{"self":[{"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/posts\/45502","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=45502"}],"version-history":[{"count":0,"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/posts\/45502\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/media\/45503"}],"wp:attachment":[{"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/media?parent=45502"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/categories?post=45502"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/tags?post=45502"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}