{"id":1487,"date":"2026-01-15T21:16:15","date_gmt":"2026-01-15T20:16:15","guid":{"rendered":"https:\/\/mokrohs-consulting.com\/?p=1487"},"modified":"2026-01-19T16:22:11","modified_gmt":"2026-01-19T15:22:11","slug":"rok-2026-bez-pokut-prehlad-najdolezitejsich-danovych-terminov-v-nemecku","status":"publish","type":"post","link":"https:\/\/mokrohs-consulting.com\/sk\/2026\/01\/15\/rok-2026-bez-pokut-prehlad-najdolezitejsich-danovych-terminov-v-nemecku\/","title":{"rendered":"Rok 2026 bez pok\u00fat: Preh\u013ead najd\u00f4le\u017eitej\u0161\u00edch da\u0148ov\u00fdch term\u00ednov v Nemecku"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:0px;--awb-padding-right:0px;--awb-padding-bottom:0px;--awb-padding-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-1 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;--awb-font-size:20px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;\">\u010co by mali podnikatelia vedie\u0165<\/h3><\/div><div class=\"fusion-text fusion-text-1\"><p>Za\u010diatok roka prin\u00e1\u0161a pre spolo\u010dnosti aj SZ\u010cO viacero d\u00f4le\u017eit\u00fdch da\u0148ov\u00fdch povinnost\u00ed. Aby ste vst\u00fapili do roka 2026 pripraven\u00ed a bez zbyto\u010dn\u00fdch sankci\u00ed, pripravili sme preh\u013ead najd\u00f4le\u017eitej\u0161\u00edch term\u00ednov \u2013 od dane zo mzdy, cez nemeck\u00fa DPH, a\u017e po preddavky na da\u0148 z pr\u00edjmov a term\u00edny da\u0148ov\u00fdch priznan\u00ed.<\/p>\n<\/div><div class=\"fusion-title title fusion-title-2 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;--awb-font-size:24px;\"><h2 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;\">1. Nemeck\u00e1 da\u0148 zo mzdy (Lohnsteuer)<\/h2><\/div><div class=\"fusion-title title fusion-title-3 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;--awb-font-size:20px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;\">Mesa\u010dn\u00ed platitelia dane zo mzdy<\/h3><\/div><div class=\"fusion-text fusion-text-2\" style=\"--awb-text-color:var(--awb-color3);\"><p>Zamestn\u00e1vatelia, ktor\u00ed s\u00fa povinn\u00ed pod\u00e1va\u0165 mesa\u010dn\u00e9 hl\u00e1senie o dani zo mzdy, musia t\u00fato povinnos\u0165 splni\u0165 <strong>do 10. d\u0148a nasleduj\u00faceho mesiaca<\/strong>. Rozhoduj\u00facim je d\u00e1tum <strong>vyplatenia mzdy zamestnancovi<\/strong>, nie mesiac, za ktor\u00fd mzda prin\u00e1le\u017e\u00ed.<\/p>\n<p><strong>Pr\u00edklad:<\/strong><br \/>\nZamestn\u00e1vate\u013e vyplat\u00ed mzdu za janu\u00e1r 2026 zamestnancovi pracuj\u00facemu v Nemecku a\u017e <strong>15. febru\u00e1ra 2026.<\/strong><br \/>\nMesa\u010dn\u00e9 hl\u00e1senie o dani zo mzdy je potrebn\u00e9 poda\u0165 <strong>najnesk\u00f4r do 10. marca 2026<\/strong> a do tohto d\u00e1tumu mus\u00ed by\u0165 da\u0148 zo mzdy aj uhraden\u00e1.<br \/>\nV\u00fdnimkou je udelenie <strong>SEPA mand\u00e1tu (inkaso)<\/strong> \u2013 v takom pr\u00edpade si nemeck\u00fd da\u0148ov\u00fd \u00farad stiahne da\u0148 zo mzdy z \u00fa\u010dtu zamestn\u00e1vate\u013ea s nieko\u013ekod\u0148ov\u00fdm oneskoren\u00edm, spravidla okolo 15. d\u0148a v mesiaci.<\/p>\n<\/div><div class=\"fusion-title title fusion-title-4 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;--awb-font-size:20px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;\">Ro\u010dn\u00ed platitelia dane zo mzdy (mal\u00e9 podniky)<\/h3><\/div><div class=\"fusion-text fusion-text-3\" style=\"--awb-text-color:var(--awb-color3);\"><p>Ak da\u0148 zo mzdy za predch\u00e1dzaj\u00faci rok <strong>nepresiahla 1 080 \u20ac<\/strong>, zamestn\u00e1vate\u013e m\u00f4\u017ee pod\u00e1va\u0165 hl\u00e1senie <strong>raz ro\u010dne.<\/strong><\/p>\n<ul>\n<li>10. janu\u00e1r 2026 \u2013 podanie a \u00fahrada dane zo mzdy za cel\u00fd rok 2025<\/li>\n<\/ul>\n<p>Pre slovensk\u00fdch a \u010desk\u00fdch zamestn\u00e1vate\u013eov, ktor\u00ed vysielaj\u00fa zamestnancov do Nemecka na menej ako <strong>183 pracovn\u00fdch dn\u00ed v kalend\u00e1rnom roku<\/strong>, plat\u00ed povinnos\u0165 poda\u0165 <strong>ro\u010dn\u00e9 mzdov\u00e9 hl\u00e1senie aj v pr\u00edpade nulovej dane.<\/strong><br \/>\nNepodanie hl\u00e1senia do 10. janu\u00e1ra 2026 vedie spravidla k upomienkam zo strany da\u0148ov\u00e9ho \u00faradu.<\/p>\n<\/div><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-1 fusion-button-span-no fusion-button-default-type\" style=\"--button_margin-top:20px;\" target=\"_self\" href=\"tel:+421907112555\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">M\u00e1te ot\u00e1zky? Zavolajte n\u00e1m!*<\/span><\/a><\/div><div class=\"fusion-text fusion-text-4\" style=\"--awb-font-size:12px;--awb-margin-top:20px;\"><p style=\"text-align: center;\">*Dostupn\u00ed sme\u00a0po\u010das nemeck\u00fdch pracovn\u00fdch dn\u00ed od 9:00 do 15:00.<\/p>\n<\/div><div class=\"fusion-title title fusion-title-5 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;--awb-font-size:24px;\"><h2 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;\">2. Nemeck\u00e1 DPH (Umsatzsteuer)<\/h2><\/div><div class=\"fusion-title title fusion-title-6 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;--awb-font-size:20px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;\">Mesa\u010dn\u00ed platitelia DPH<\/h3><\/div><div class=\"fusion-text fusion-text-5\" style=\"--awb-text-color:var(--awb-color3);\"><p><strong>S mesa\u010dn\u00fdm odkladom (Dauerfristverl\u00e4ngerung)<\/strong><\/p>\n<ul>\n<li>10. janu\u00e1r 2026 \u2013 v\u00fdkaz DPH za november 2025<\/li>\n<li>10. febru\u00e1r 2026 \u2013 v\u00fdkaz DPH za december 2025<\/li>\n<li>10. marec 2026 \u2013 v\u00fdkaz DPH za janu\u00e1r 2026<\/li>\n<li>10. apr\u00edl 2026 \u2013 v\u00fdkaz DPH za febru\u00e1r 2026<br \/>\nat\u010f.<\/li>\n<\/ul>\n<p><strong>Bez mesa\u010dn\u00e9ho odkladu<\/strong><\/p>\n<ul>\n<li>10. janu\u00e1r 2026 \u2013 v\u00fdkaz DPH za december 2025<\/li>\n<li>10. febru\u00e1r 2026 \u2013 v\u00fdkaz DPH za janu\u00e1r 2026<\/li>\n<li>10. marec 2026 \u2013 v\u00fdkaz DPH za febru\u00e1r 2026<\/li>\n<li>10. apr\u00edl 2026 \u2013 v\u00fdkaz DPH za marec 2026<br \/>\nat\u010f.<\/li>\n<\/ul>\n<p>Ka\u017ed\u00fd n\u00e1\u0161 klient profituje z<strong> mesa\u010dn\u00e9ho pred\u013a\u017eenia lehoty (Dauerfristverl\u00e4ngerung).<\/strong><br \/>\nO pred\u013a\u017eenie na rok 2026 je potrebn\u00e9 po\u017eiada\u0165 <strong>elektronicky do 10. febru\u00e1ra 2026.<\/strong><\/p>\n<p>Pri mesa\u010dn\u00fdch platite\u013eoch je s t\u00fdm spojen\u00e1 <strong>mimoriadna z\u00e1loha na DPH<\/strong> vo v\u00fd\u0161ke <strong>1\/11 da\u0148ovej povinnosti z predch\u00e1dzaj\u00faceho roka<\/strong>. T\u00e1to suma sa n\u00e1sledne zapo\u010d\u00edta do da\u0148ovej povinnosti za december 2026.<\/p>\n<\/div><div class=\"fusion-title title fusion-title-7 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;--awb-font-size:20px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;\">Kvart\u00e1lni platitelia DPH<\/h3><\/div><div class=\"fusion-text fusion-text-6\" style=\"--awb-text-color:var(--awb-color3);\"><p><strong>S mesa\u010dn\u00fdm odkladom (Dauerfristverl\u00e4ngerung)<\/strong><\/p>\n<ul>\n<li>10. febru\u00e1r 2026 \u2013 v\u00fdkaz DPH za 4. kvart\u00e1l 2025<\/li>\n<li>10. m\u00e1j 2026 \u2013 v\u00fdkaz DPH za 1. kvart\u00e1l 2026<\/li>\n<li>10. august 2026 \u2013 v\u00fdkaz DPH za 2. kvart\u00e1l 2026<\/li>\n<li>10. november 2026 \u2013 v\u00fdkaz DPH za 3. kvart\u00e1l 2026<\/li>\n<li>10. febru\u00e1r 2027 \u2013 v\u00fdkaz DPH za 4. kvart\u00e1l 2026<\/li>\n<\/ul>\n<p><strong>Bez mesa\u010dn\u00e9ho odkladu<\/strong><\/p>\n<ul>\n<li>10. janu\u00e1r 2026 \u2013 v\u00fdkaz DPH za 4. kvart\u00e1l 2025<\/li>\n<li>10. apr\u00edl 2026 \u2013 v\u00fdkaz DPH za 1. kvart\u00e1l 2026<\/li>\n<li>10. j\u00fal 2026 \u2013 v\u00fdkaz DPH za 2. kvart\u00e1l 2026<\/li>\n<li>10. okt\u00f3ber 2026 \u2013 v\u00fdkaz DPH za 3. kvart\u00e1l 2026<\/li>\n<li>10. janu\u00e1r 2027 \u2013 v\u00fdkaz DPH za 4. kvart\u00e1l 2026<\/li>\n<\/ul>\n<\/div><div class=\"fusion-title title fusion-title-8 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;--awb-font-size:24px;\"><h2 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;\">3. Term\u00edny na podanie da\u0148ov\u00fdch priznan\u00ed<\/h2><\/div><div class=\"fusion-title title fusion-title-9 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;--awb-font-size:20px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;\">Da\u0148ov\u00e9 priznania za rok 2024<\/h3><\/div><div class=\"fusion-text fusion-text-7\" style=\"--awb-text-color:var(--awb-color3);\"><ul>\n<li>Bez da\u0148ov\u00e9ho poradcu: <strong>31. j\u00fal 2025<\/strong><\/li>\n<li>S da\u0148ov\u00fdm poradcom: <strong>30. apr\u00edl 2026<\/strong><\/li>\n<\/ul>\n<\/div><div class=\"fusion-title title fusion-title-10 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;--awb-font-size:20px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;\">Da\u0148ov\u00e9 priznania za rok 2025<\/h3><\/div><div class=\"fusion-text fusion-text-8\" style=\"--awb-text-color:var(--awb-color3);\"><ul>\n<li>Bez da\u0148ov\u00e9ho poradcu: <strong>31. august 2026<\/strong><\/li>\n<li>S da\u0148ov\u00fdm poradcom: <strong>28. febru\u00e1r 2027<\/strong><\/li>\n<\/ul>\n<\/div><div class=\"fusion-title title fusion-title-11 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;--awb-font-size:24px;\"><h2 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;\">4. Preddavky na nemeck\u00fa da\u0148 z pr\u00edjmov<\/h2><\/div><div class=\"fusion-text fusion-text-9\" style=\"--awb-text-color:var(--awb-color3);\"><ul>\n<li>10. marec 2026 \u2013 1. \u0161tvr\u0165rok 2026<\/li>\n<li>10. j\u00fan 2026 \u2013 2. \u0161tvr\u0165rok 2026<\/li>\n<li>10. september 2026 \u2013 3. \u0161tvr\u0165rok 2026<\/li>\n<li>10. december 2026 \u2013 4. \u0161tvr\u0165rok 2026<\/li>\n<\/ul>\n<\/div><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-2 fusion-button-span-no fusion-button-default-type\" style=\"--button_margin-top:20px;\" target=\"_self\" href=\"tel:+421907112555\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">M\u00e1te ot\u00e1zky? Zavolajte n\u00e1m!*<\/span><\/a><\/div><div class=\"fusion-text fusion-text-10\" style=\"--awb-font-size:12px;--awb-margin-top:20px;\"><p style=\"text-align: center;\">*Dostupn\u00ed sme\u00a0po\u010das nemeck\u00fdch pracovn\u00fdch dn\u00ed od 9:00 do 15:00.<\/p>\n<\/div><div class=\"fusion-title title fusion-title-12 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;--awb-font-size:24px;\"><h2 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;\">5. Preddavky na nemeck\u00fa \u017eivnostensk\u00fa da\u0148 (Gewerbesteuer)<\/h2><\/div><div class=\"fusion-text fusion-text-11\" style=\"--awb-text-color:var(--awb-color3);\"><ul>\n<li>15. febru\u00e1r 2026 \u2013 1. \u0161tvr\u0165rok 2026<\/li>\n<li>15. m\u00e1j 2026 \u2013 2. \u0161tvr\u0165rok 2026<\/li>\n<li>15. august 2026 \u2013 3. \u0161tvr\u0165rok 2026<\/li>\n<li>15. november 2026 \u2013 4. \u0161tvr\u0165rok 2026<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":4,"featured_media":1486,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-1487","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-clanky"],"_links":{"self":[{"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/posts\/1487","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/comments?post=1487"}],"version-history":[{"count":3,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/posts\/1487\/revisions"}],"predecessor-version":[{"id":1490,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/posts\/1487\/revisions\/1490"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/media\/1486"}],"wp:attachment":[{"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/media?parent=1487"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/categories?post=1487"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/tags?post=1487"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}