\u010cL\u00c1NOK POKRA\u010cUJE POD REKLAMOU<\/p>\n
Ak podnik\u00e1\u0161 ako remeseln\u00edk, nov\u00e9 pravidl\u00e1 sa \u0165a u\u017e priamo t\u00fdkaj\u00fa. Od za\u010diatku roka 2026 sa toti\u017e z\u00e1sadne men\u00ed sp\u00f4sob, ak\u00fdm mus\u00ed\u0161 evidova\u0165 tr\u017eby. Upozornila na to Finan\u010dn\u00e1 spr\u00e1va<\/a> na svojom webe.<\/p>\n eKasa sa roz\u0161\u00edrila na v\u0161etk\u00fdch<\/p>\n Od 1. janu\u00e1ra 2026 nadobudol \u00fa\u010dinnos\u0165 z\u00e1kon \u010d. 384\/2025 Z. z., ktor\u00fd upravuje evidenciu tr\u017eieb. Po novom sa povinnos\u0165 pou\u017e\u00edva\u0165 syst\u00e9m eKasa<\/a> vz\u0165ahuje na v\u0161etky slu\u017eby bez v\u00fdnimky, teda aj na remeseln\u00edkov, ktor\u00ed boli v minulosti z tejto povinnosti vy\u0148at\u00ed.<\/p>\n Ak prijme\u0161 platbu \u2013 \u010di u\u017e v hotovosti, kartou, pouk\u00e1\u017ekou alebo in\u00fdm bezhotovostn\u00fdm sp\u00f4sobom \u2013 mus\u00ed\u0161 ju zaevidova\u0165 v syst\u00e9me eKasa. T\u00e1to povinnos\u0165 plat\u00ed aj pri preddavkoch alebo doplatkoch. Evidencia sa via\u017ee na predajn\u00e9 miesto, ktor\u00fdm m\u00f4\u017ee by\u0165 nielen prev\u00e1dzka, ale aj miesto, kde slu\u017ebu vykon\u00e1va\u0161.<\/p>\n Zmena sa t\u00fdka \u0161irok\u00e9ho spektra profesi\u00ed, napr\u00edklad mur\u00e1rov, maliarov, elektrik\u00e1rov, vodoin\u0161talat\u00e9rov, stol\u00e1rov \u010di pokr\u00fdva\u010dov. Po prijat\u00ed platby mus\u00ed\u0161 z\u00e1kazn\u00edkovi vystavi\u0165 pokladni\u010dn\u00fd doklad \u2013 bu\u010f v papierovej, alebo elektronickej forme.<\/p>\n Kontroly a pokuty rast\u00fa<\/p>\n Finan\u010dn\u00e1 spr\u00e1va upozor\u0148uje, \u017ee pr\u00e1ve tieto \u201enov\u00e9 slu\u017eby\u201c s\u00fa v roku 2026 \u010dastej\u0161ie kontrolovan\u00e9. Doteraz bolo vykonan\u00fdch 2 986 kontrol, pri\u010dom v 429 pr\u00edpadoch sa zistilo poru\u0161enie povinnosti evidova\u0165 tr\u017eby. To predstavuje mieru poru\u0161enia na \u00farovni 14,4 %.<\/p>\n Nov\u00e1 legislat\u00edva z\u00e1rove\u0148 spr\u00edsnila sankcie. Za prv\u00e9 poru\u0161enie ti m\u00f4\u017ee hrozi\u0165 pokuta od 1 500 do 20 000 eur. Ak sa poru\u0161enie zopakuje, suma sa zvy\u0161uje na 3 000 a\u017e 40 000 eur. V z\u00e1va\u017en\u00fdch pr\u00edpadoch m\u00f4\u017ee d\u00f4js\u0165 aj k n\u00e1vrhu na zru\u0161enie \u017eivnostensk\u00e9ho opr\u00e1vnenia.\u00a0<\/p>\n Doklad je d\u00f4le\u017eit\u00fd aj pre z\u00e1kazn\u00edka<\/p>\n Pokladni\u010dn\u00fd doklad nie je len z\u00e1konn\u00e1 povinnos\u0165. Sl\u00fa\u017ei aj ako potvrdenie o zaplaten\u00ed a je d\u00f4le\u017eit\u00fd pri reklam\u00e1ci\u00e1ch. Ak ho z\u00e1kazn\u00edk nedostane, m\u00f4\u017ee by\u0165 znev\u00fdhodnen\u00fd pri uplat\u0148ovan\u00ed svojich pr\u00e1v.<\/p>\n Na evidenciu tr\u017eieb m\u00f4\u017ee\u0161 vyu\u017ei\u0165 aj Virtu\u00e1lnu registra\u010dn\u00fa pokladnicu 2, ktor\u00fa \u0161t\u00e1t poskytuje bezplatne. Ide o aplik\u00e1ciu dostupn\u00fa v mobile, ktor\u00e1 umo\u017e\u0148uje jednoduch\u00e9 rie\u0161enie bez nutnosti invest\u00edcie do fyzickej pokladnice.<\/p>\n Bezhotovostn\u00e9 platby u\u017e platia v praxi<\/p>\n Na zmeny v evidencii tr\u017eieb nadv\u00e4zuj\u00fa aj \u010fal\u0161ie povinnosti, o ktor\u00fdch sme \u0165a u\u017e v minulosti informovali<\/a>. Tie sa t\u00fdkaj\u00fa najm\u00e4 sp\u00f4sobu platenia a prin\u00e1\u0161aj\u00fa nov\u00e9 pravidl\u00e1 pre podnikate\u013eov.<\/p>\n Od 1. m\u00e1ja 2026 u\u017e plat\u00ed, \u017ee ak pred\u00e1va\u0161 tovar alebo slu\u017eby a eviduje\u0161 tr\u017eby cez eKasu, mus\u00ed\u0161 z\u00e1kazn\u00edkovi umo\u017eni\u0165 bezhotovostn\u00fa platbu pri n\u00e1kupe nad jedno euro. Nez\u00e1le\u017e\u00ed pritom na tom, \u010di ide o kamenn\u00fa prev\u00e1dzku alebo predaj v ter\u00e9ne.<\/p>\n Sp\u00f4sob \u00fahrady si m\u00f4\u017ee\u0161 zvoli\u0165 pod\u013ea svojich mo\u017enost\u00ed. M\u00f4\u017ee \u00eds\u0165 o platbu kartou<\/a>, online prevod alebo QR k\u00f3d. Pr\u00e1ve QR platby sa st\u00e1vaj\u00fa \u010doraz \u010dastej\u0161\u00edm rie\u0161en\u00edm najm\u00e4 pre men\u0161\u00edch podnikate\u013eov.<\/p>\n Technol\u00f3gie menia predaj<\/p>\n Syst\u00e9m eKasa sa roz\u0161iruje aj o nov\u00e9 technick\u00e9 rie\u0161enia. Pri predaji m\u00f4\u017ee\u0161 z\u00e1kazn\u00edkovi zobrazi\u0165 QR k\u00f3d s \u00fadajmi o platbe, ktor\u00fd si naskenuje cez mobiln\u00fa aplik\u00e1ciu banky. Platba sa n\u00e1sledne okam\u017eite zaeviduje.<\/p>\n Pre men\u0161ie prev\u00e1dzky je k dispoz\u00edcii bezplatn\u00e1 aplik\u00e1cia VRP2, ktor\u00e1 umo\u017e\u0148uje evidenciu tr\u017eieb, generovanie QR k\u00f3dov aj sledovanie platieb na jednom zariaden\u00ed.<\/p>\n Pokuty hrozia aj firm\u00e1m<\/p>\n Ak si tieto povinnosti nespln\u00ed\u0161, hrozia ti sankcie. Pri opakovanom poru\u0161en\u00ed sa pokuty m\u00f4\u017eu pohybova\u0165 od pribli\u017ene 500 eur a\u017e do 15 000 eur, v niektor\u00fdch pr\u00edpadoch aj viac.<\/p>\n Nov\u00e9 pravidl\u00e1 s\u00fa s\u00fa\u010das\u0165ou \u0161ir\u0161ej reformy, ktorej cie\u013eom je zv\u00fd\u0161i\u0165 transparentnos\u0165 finan\u010dn\u00fdch tokov. Hotovos\u0165 v\u0161ak zost\u00e1va zachovan\u00e1, pri\u010dom limity sa nemenia \u2013 medzi podnikate\u013emi je strop 5 000 eur a medzi fyzick\u00fdmi osobami 15 000 eur.<\/p>\n \n \u010c\u00edtaj viac z kateg\u00f3rie: Ekonomika<\/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: financnasprava.sk<\/a>, startitup.sk<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"\u010cL\u00c1NOK POKRA\u010cUJE POD REKLAMOU Ak podnik\u00e1\u0161 ako remeseln\u00edk, nov\u00e9 pravidl\u00e1 sa \u0165a u\u017e priamo t\u00fdkaj\u00fa. Od za\u010diatku roka…\n","protected":false},"author":2,"featured_media":62468,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[11],"tags":[64,65,12112,66,2002,330,13773,43,40,39,42,41],"class_list":{"0":"post-62467","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-ekasa","11":"tag-ekonomika","12":"tag-financna-sprava","13":"tag-pokuta","14":"tag-remeselnici","15":"tag-sk","16":"tag-slovak","17":"tag-slovakia","18":"tag-slovencina","19":"tag-slovensko"},"share_on_mastodon":{"url":"https:\/\/pubeurope.com\/@sk\/116525920773115908","error":""},"_links":{"self":[{"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/posts\/62467","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=62467"}],"version-history":[{"count":0,"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/posts\/62467\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/media\/62468"}],"wp:attachment":[{"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/media?parent=62467"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/categories?post=62467"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.europesays.com\/sk\/wp-json\/wp\/v2\/tags?post=62467"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}