{"id":1515,"date":"2026-03-03T12:29:51","date_gmt":"2026-03-03T11:29:51","guid":{"rendered":"https:\/\/mokrohs-consulting.com\/?p=1515"},"modified":"2026-03-19T09:47:16","modified_gmt":"2026-03-19T08:47:16","slug":"auto-v-nemeckej-stavebnej-prevadzkarni-bez-50-obmedzenia-dph","status":"publish","type":"post","link":"https:\/\/mokrohs-consulting.com\/sk\/2026\/03\/03\/auto-v-nemeckej-stavebnej-prevadzkarni-bez-50-obmedzenia-dph\/","title":{"rendered":"Auto v nemeckej stavebnej prev\u00e1dzkarni bez 50 % obmedzenia DPH? \u00c1no, existuje leg\u00e1lne rie\u0161enie aj v roku 2026"},"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-text fusion-text-1\"><p>T\u00e9ma \u201eDPH pri motorov\u00fdch vozidl\u00e1ch od roku 2026\u201c dnes zap\u013a\u0148a odborn\u00e9 port\u00e1ly aj soci\u00e1lne siete. V\u00e4\u010d\u0161ina \u010dl\u00e1nkov v\u0161ak rie\u0161i len slovensk\u00e9 obmedzenie 50 % odpo\u010dtu DPH.<\/p>\n<p>My sa pozer\u00e1me \u010falej.<\/p>\n<p>Ak m\u00e1 slovensk\u00e1 stavebn\u00e1 firma zriaden\u00fa stavebn\u00fa prev\u00e1dzkare\u0148 v Nemecku a vozidlo je re\u00e1lne pou\u017e\u00edvan\u00e9 tam, existuj\u00fa leg\u00e1lne a praktick\u00e9 mo\u017enosti, ako si uplatni\u0165 DPH v plnej v\u00fd\u0161ke aj po 1. 1. 2026.<\/p>\n<\/div><div class=\"fusion-title title fusion-title-1 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;\">\u010co sa men\u00ed od roku 2026 na Slovensku?<\/h2><\/div><div class=\"fusion-text fusion-text-2\" style=\"--awb-text-color:var(--awb-color3);\"><p>Od 1. 1. 2026 plat\u00ed na Slovensku nov\u00e9 obmedzenie odpo\u010dtu DPH vo v\u00fd\u0161ke 50 % pri osobn\u00fdch motorov\u00fdch vozidl\u00e1ch, ak s\u00fa pou\u017e\u00edvan\u00e9 aj na s\u00fakromn\u00e9 \u00fa\u010dely.<\/p>\n<p>Obmedzenie sa net\u00fdka len samotnej k\u00fapy vozidla, ale aj:<\/p>\n<ul>\n<li>servisu a opr\u00e1v,<\/li>\n<li>\u00fadr\u017eby,<\/li>\n<li>pohonn\u00fdch hm\u00f4t,<\/li>\n<li>ostatn\u00fdch prev\u00e1dzkov\u00fdch n\u00e1kladov.<\/li>\n<\/ul>\n<p>V praxi v\u0161ak \u010dasto rie\u0161ime situ\u00e1cie, ke\u010f slovensk\u00e1 stavebn\u00e1 spolo\u010dnos\u0165 p\u00f4sob\u00ed prostredn\u00edctvom stavebnej prev\u00e1dzkarne v Nemecku a motorov\u00e9 vozidlo je vyu\u017e\u00edvan\u00e9 pr\u00e1ve tam.<\/p>\n<p>V takom pr\u00edpade sa slovensk\u00e9 pravidl\u00e1 nemusia uplatni\u0165 v\u00f4bec.<\/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-3\" 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-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;\">Dve praktick\u00e9 alternat\u00edvy<\/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;\"><p>Alternat\u00edva 1<br \/>\nK\u00fapa vozidla na Slovensku s okam\u017eit\u00fdm v\u00fdvozom do Nemecka<\/p><\/h3><\/div><div class=\"fusion-text fusion-text-4\" style=\"--awb-text-color:var(--awb-color3);\"><p>Slovensk\u00fd podnikate\u013e je v Nemecku registrovan\u00fd ako platite\u013e DPH (m\u00e1 povinnos\u0165 pod\u00e1va\u0165 priznania k nemeckej DPH) a disponuje nemeck\u00fdm I\u010c DPH.<\/p>\n<p>Motorov\u00e9 vozidlo k\u00fapi na Slovensku, no bezprostredne po k\u00fape ho vyvezie do Nemecka, kde ho vyu\u017e\u00edva vo svojej stavebnej prev\u00e1dzkarni. Pri k\u00fape sa preuk\u00e1\u017ee svoj\u00edm nemeck\u00fdm I\u010c DPH.<\/p>\n<p>Z poh\u013eadu DPH ide o intrakomunit\u00e1rne dodanie tovaru z jedn\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu do druh\u00e9ho. Miesto zdanenia sa pres\u00fava do Nemecka.<\/p>\n<p><strong>Da\u0148ov\u00e9 d\u00f4sledky:<\/strong><\/p>\n<ul>\n<li>dodanie vozidla zo Slovenska do Nemecka je osloboden\u00e9 od DPH na Slovensku,<\/li>\n<li>v Nemecku vznik\u00e1 povinnos\u0165 samozdanenia nadobudnutia vozidla,<\/li>\n<li>uplatn\u00ed sa nemeck\u00e1 DPH vo v\u00fd\u0161ke 19 %,<\/li>\n<li>s\u00fa\u010dasne vznik\u00e1 n\u00e1rok na odpo\u010det nemeckej DPH vo v\u00fd\u0161ke 19 %.<\/li>\n<\/ul>\n<p><strong>V\u00fdsledok v praxi<\/strong><\/p>\n<p>DPH je z da\u0148ov\u00e9ho h\u013eadiska neutr\u00e1lna (19 % da\u0148 = 19 % odpo\u010det).<\/p>\n<p>V\u00fdznamnou v\u00fdhodou je likvidita \u2013 podnikate\u013e re\u00e1lne uhrad\u00ed len k\u00fapnu cenu vozidla bez DPH.<\/p>\n<p>T\u00e1to alternat\u00edva je obzvl\u00e1\u0161\u0165 zauj\u00edmav\u00e1 pri drah\u0161\u00edch vozidl\u00e1ch, kde by viazanie DPH predstavovalo v\u00fdrazn\u00fa finan\u010dn\u00fa z\u00e1\u0165a\u017e.<\/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;\">Alternat\u00edva 2<br \/>\nPriama k\u00fapa vozidla v Nemecku<\/h3><\/div><div class=\"fusion-text fusion-text-5\" style=\"--awb-text-color:var(--awb-color3);\"><p>Pri druhej alternat\u00edve podnikate\u013e nemus\u00ed disponova\u0165 nemeck\u00fdm I\u010c DPH (ak u\u017e je registrovan\u00fd z titulu prev\u00e1dzkarne, DPH si uplat\u0148uje v Nemecku).<\/p>\n<p>Motorov\u00e9 vozidlo k\u00fapi priamo v Nemecku od nemeck\u00e9ho predajcu. Miesto dodania zost\u00e1va v Nemecku a fakt\u00fara je vystaven\u00e1 s nemeckou DPH.<\/p>\n<p>Vozidlo je priraden\u00e9 k nemeckej stavebnej prev\u00e1dzkarni a je preva\u017ene alebo v\u00fdlu\u010dne vyu\u017e\u00edvan\u00e9 na podnikate\u013esk\u00e9 \u00fa\u010dely v Nemecku.<\/p>\n<p><strong>Da\u0148ov\u00e9 d\u00f4sledky:<\/strong><\/p>\n<ul>\n<li>nemeck\u00e1 DPH je uplatnen\u00e1 na vstupe,<\/li>\n<li>podnikate\u013e si t\u00fato DPH odpo\u010d\u00edta v r\u00e1mci nemeck\u00e9ho mesa\u010dn\u00e9ho alebo \u0161tvr\u0165ro\u010dn\u00e9ho priznania k DPH,<\/li>\n<li>slovensk\u00e9 pravidlo 50 % odpo\u010dtu sa neuplatn\u00ed, ke\u010f\u017ee nejde o slovensk\u00fa DPH.<\/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-6\" 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-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;\">Rovnak\u00fd re\u017eim sa n\u00e1sledne uplat\u0148uje aj na:<\/h3><\/div><div class=\"fusion-text fusion-text-7\" style=\"--awb-text-color:var(--awb-color3);\"><ul>\n<li>pohonn\u00e9 hmoty tankovan\u00e9 v Nemecku,<\/li>\n<li>servisn\u00e9 pr\u00e1ce, opravy a \u00fadr\u017ebu,<\/li>\n<li>ostatn\u00e9 prev\u00e1dzkov\u00e9 n\u00e1klady s\u00favisiace s vozidlom.<\/li>\n<\/ul>\n<\/div><div class=\"fusion-title title fusion-title-6 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;\">Praktick\u00e9 odpor\u00fa\u010dania<\/h2><\/div><div class=\"fusion-text fusion-text-8\" style=\"--awb-text-color:var(--awb-color3);\"><p>Pri oboch alternat\u00edvach je k\u013e\u00fa\u010dov\u00e9:<\/p>\n<ul>\n<li>jasn\u00e9 priradenie vozidla k nemeckej stavebnej prev\u00e1dzkarni,<\/li>\n<li>spr\u00e1vne faktura\u010dn\u00e9 \u00fadaje (\u0161t\u00e1t, I\u010c DPH, miesto zdanenia),<\/li>\n<li>konzistentn\u00e9 uplat\u0148ovanie odpo\u010dtu v\u00fdlu\u010dne v Nemecku,<\/li>\n<li>vedenie evidencie vyu\u017eitia vozidla, najm\u00e4 ak doch\u00e1dza aj k s\u00fakromn\u00e9mu pou\u017e\u00edvaniu.<\/li>\n<\/ul>\n<p>Slovensk\u00e9 obmedzenie 50 % odpo\u010dtu DPH od roku 2026 sa vz\u0165ahuje v\u00fdlu\u010dne na slovensk\u00fa DPH.<\/p>\n<p>Ak je miesto zdanenia v Nemecku a vozidlo je vyu\u017e\u00edvan\u00e9 v r\u00e1mci nemeckej stavebnej prev\u00e1dzkarne, podnikate\u013e m\u00e1 aj na\u010falej mo\u017enos\u0165 pln\u00e9ho odpo\u010dtu DPH pod\u013ea nemeck\u00fdch pravidiel \u2013 \u010di u\u017e formou intrakomunit\u00e1rneho dodania, alebo priamou k\u00fapou vozidla v Nemecku.<\/p>\n<p>Spr\u00e1vne nastavenie na za\u010diatku dok\u00e1\u017ee u\u0161etri\u0165 desa\u0165tis\u00edce eur a vyhn\u00fa\u0165 sa zbyto\u010dn\u00fdm sporom s da\u0148ov\u00fdmi \u00faradmi.<\/p>\n<p>V Mokrohs Tax Consulting klientom pom\u00e1hame nastavi\u0165 tieto rie\u0161enia tak, aby boli nielen leg\u00e1lne, ale aj dlhodobo udr\u017eate\u013en\u00e9.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":4,"featured_media":1531,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-1515","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\/1515","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=1515"}],"version-history":[{"count":2,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/posts\/1515\/revisions"}],"predecessor-version":[{"id":1517,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/posts\/1515\/revisions\/1517"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/media\/1531"}],"wp:attachment":[{"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/media?parent=1515"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/categories?post=1515"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mokrohs-consulting.com\/sk\/wp-json\/wp\/v2\/tags?post=1515"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}