Poskytovatelia slu\u017eieb kryptoakt\u00edv na Slovensku a v celej Eur\u00f3pskej \u00fanii musia od 1. janu\u00e1ra 2026 evidova\u0165 a uchov\u00e1va\u0165 podrobn\u00e9 \u00fadaje o svojich pou\u017e\u00edvate\u013eoch a ich transakci\u00e1ch, pri\u010dom prv\u00e9 hl\u00e1senie finan\u010dnej spr\u00e1ve za obdobie roka 2026 je stanoven\u00e9 na 31. m\u00e1ja 2027.<\/p>\n
Na nov\u00e9 povinnosti upozornila<\/a> Finan\u010dn\u00e1 spr\u00e1va SR. Legislat\u00edvna zmena sa opiera o novelu z\u00e1kona \u010d. 359\/2015 Z. z. o automatickej v\u00fdmene inform\u00e1ci\u00ed, ktorou Slovensko implementuje eur\u00f3psku smernicu zn\u00e1mu pod ozna\u010den\u00edm DAC8<\/a>. T\u00e1 je prepojen\u00e1 s glob\u00e1lnym r\u00e1mcom CARF (Crypto-Asset Reporting Framework), ktor\u00fd vypracovala OECD a ktor\u00fd stanovuje jednotn\u00e9 pravidl\u00e1 pre oznamovanie inform\u00e1ci\u00ed o kryptoakt\u00edvach medzi krajinami.<\/p>\n Kryptoburzy s nov\u00fdmi povinnos\u0165ami<\/p>\n Hlavn\u00e1 z\u00e1\u0165a\u017e pad\u00e1 na poskytovate\u013eov slu\u017eieb kryptoakt\u00edv, v legislat\u00edve ozna\u010dovan\u00fdch skratkou CASP. Patria sem kryptoburzy, zmen\u00e1rne aj spr\u00e1vcovia kryptope\u0148a\u017eeniek. Od za\u010diatku roka 2026 musia t\u00edto poskytovatelia vies\u0165 podrobn\u00fa evidenciu o ka\u017edom pou\u017e\u00edvate\u013eovi a ka\u017edej uskuto\u010dnenej transakcii.<\/p>\n Nejde len o z\u00e1kladn\u00e9 kontaktn\u00e9 \u00fadaje. Poskytovatelia musia identifikova\u0165 toto\u017enos\u0165 klienta, overova\u0165 da\u0148ov\u00fa rezidenciu a tie\u017e monitorova\u0165 toky kryptoakt\u00edv, a to vr\u00e1tane n\u00e1kupov, predajov a dokonca aj prevodov medzi pe\u0148a\u017eenkami.<\/p>\n V\u0161etky zhroma\u017eden\u00e9 \u00fadaje za rok 2026 musia poskytovatelia odosla\u0165 finan\u010dnej spr\u00e1ve najnesk\u00f4r do konca m\u00e1ja 2027. Tieto inform\u00e1cie sa n\u00e1sledne za\u010dn\u00fa automaticky vymie\u0148a\u0165 medzi da\u0148ov\u00fdmi \u00faradmi v celej E\u00da.<\/p>\n Nov\u00e1 \u00faprava sa net\u00fdka len nov\u00fdch pou\u017e\u00edvate\u013eov. Novela z\u00e1kona v spojen\u00ed s vyhl\u00e1\u0161kou \u010d. 446\/2015 Z. z. uklad\u00e1 poskytovate\u013eom povinnos\u0165 preveri\u0165 aj v\u0161etk\u00fdch existuj\u00facich klientov. Ak burza vyzve pou\u017e\u00edvate\u013ea na doplnenie \u00fadajov o da\u0148ovej rezidencii alebo p\u00f4vode majetku a ten nereaguje, poskytovate\u013e mu mus\u00ed zablokova\u0165 mo\u017enos\u0165 vykon\u00e1va\u0165 transakcie. K prostriedkom na centralizovanej burze sa pou\u017e\u00edvate\u013e nedostane, k\u00fdm po\u017eadovan\u00e9 inform\u00e1cie neposkytne.<\/p>\n","protected":false},"excerpt":{"rendered":"Poskytovatelia slu\u017eieb kryptoakt\u00edv na Slovensku a v celej Eur\u00f3pskej \u00fanii musia od 1. janu\u00e1ra 2026 evidova\u0165 a uchov\u00e1va\u0165…\n","protected":false},"author":2,"featured_media":45503,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[11],"tags":[64,65,66,2002,21455,3875,228,43,40,39,42,41],"class_list":{"0":"post-52609","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-ekonomika","8":"tag-business","9":"tag-economic","10":"tag-ekonomika","11":"tag-financna-sprava","12":"tag-kryptoaktiva","13":"tag-kryptomeny","14":"tag-peniaze","15":"tag-sk","16":"tag-slovak","17":"tag-slovakia","18":"tag-slovencina","19":"tag-slovensko"},"share_on_mastodon":{"url":"https:\/\/pubeurope.com\/@sk\/116460045172402845","error":""},"_links":{"self":[{"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/posts\/52609","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=52609"}],"version-history":[{"count":0,"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/posts\/52609\/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=52609"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/categories?post=52609"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/tags?post=52609"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}