{"id":2457,"date":"2025-12-01T09:19:03","date_gmt":"2025-12-01T08:19:03","guid":{"rendered":"https:\/\/intrastat.statistics.sk\/Intrastat\/?p=2457"},"modified":"2025-12-01T09:19:04","modified_gmt":"2025-12-01T08:19:04","slug":"prah-oslobodenia-pre-rok-2026","status":"publish","type":"post","link":"https:\/\/intrastat.statistics.sk\/Intrastat\/prah-oslobodenia-pre-rok-2026\/","title":{"rendered":"Prah oslobodenia pre rok 2026."},"content":{"rendered":"<p>Prah oslobodenia pre rok 2026 ost\u00e1va bez zmeny oproti roku 2025.<\/p>\n<p><strong>Pre rok 2026<\/strong> (sledovan\u00fd rok) bude prah oslobodenia rovnak\u00fd pre dovoz tovaru v r\u00e1mci E\u00da aj v\u00fdvoz tovaru v r\u00e1mci E\u00da a je stanoven\u00fd vo v\u00fd\u0161ke <strong>1 000 000 eur.<\/strong><\/p>\n<p>Pre subjekty, ktor\u00e9 p\u00f4sobia <strong>v odvetviach p\u00f4dohospod\u00e1rstva a potravin\u00e1rstva,<\/strong> bud\u00fa zachovan\u00e9 prahy oslobodenia <strong>200 000 eur<\/strong> pre dovoz tovaru v r\u00e1mci E\u00da a <strong>400 000 eur<\/strong> pre v\u00fdvoz tovaru v r\u00e1mci E\u00da. Ni\u017e\u0161ie prahy oslobodenia sa vz\u0165ahuj\u00fa na subjekty, ktor\u00e9 s\u00fa veden\u00e9 v registri organiz\u00e1ci\u00ed \u0160tatistick\u00e9ho \u00faradu SR s hlavnou \u010dinnos\u0165ou pod\u013ea SK NACE:<\/p>\n<ul>\n<li>01 Pestovanie plod\u00edn a chov zvierat, po\u013eovn\u00edctvo a slu\u017eby s t\u00fdm s\u00favisiace,<\/li>\n<li>02 Lesn\u00edctvo a \u0165a\u017eba dreva,<\/li>\n<li>03 Rybolov a akvakult\u00fara,<\/li>\n<li>10 V\u00fdroba potrav\u00edn,<\/li>\n<li>11 V\u00fdroba n\u00e1pojov,<\/li>\n<li>12 V\u00fdroba tabakov\u00fdch v\u00fdrobkov.<\/li>\n<\/ul>\n<h3>V\u00fdpo\u010det spravodajskej povinnosti pre rok 2026.<\/h3>\n<p>V\u00fdpo\u010det sa rob\u00ed zvl\u00e1\u0161\u0165 pre dovoz tovaru v r\u00e1mci E\u00da a zvl\u00e1\u0161\u0165 pre v\u00fdvoz tovaru v r\u00e1mci E\u00da.<\/p>\n<p>Ak spravodajsk\u00e1 jednotka sum\u00e1rne <strong>od okt\u00f3bra 2024 do septembra 2025 prekro\u010dila<\/strong> stanoven\u00e9 prahy oslobodenia, <strong>ost\u00e1va jej spravodajsk\u00e1 povinnos\u0165 aj v roku 2026.<\/strong><\/p>\n<p>Ak spravodajsk\u00e1 jednotka sum\u00e1rne <strong>od okt\u00f3bra 2024 do septembra 2025 neprekro\u010dila<\/strong> stanoven\u00fd prah oslobodenia, <strong>nebude ma\u0165 od janu\u00e1ra 2026 spravodajsk\u00fa povinnos\u0165,<\/strong> teda nebude vykazova\u0165 hl\u00e1senia INTRASTAT-SK na tom toku, kde neprekro\u010d\u00ed prah oslobodenia.<\/p>\n<p>O tejto skuto\u010dnosti n\u00e1s nemus\u00ed informova\u0165. V pr\u00edpade, \u017ee si chce svoju spravodajsk\u00fa povinnos\u0165 pre rok 2026 overi\u0165, m\u00f4\u017ee n\u00e1s kontaktova\u0165 telefonicky v \u010dase konzulta\u010dn\u00fdch hod\u00edn alebo e-mailom.<\/p>\n<p>N\u00e1sledne <strong>od 01. 01. 2026 si spravodajsk\u00e1 jednotka mus\u00ed v ka\u017edom mesiaci sledova\u0165 kumulat\u00edvnu hodnotu<\/strong> dovozu a v\u00fdvozu tovaru v r\u00e1mci E\u00da od za\u010diatku roka 2026, zvl\u00e1\u0161\u0165 pre dovoz a zvl\u00e1\u0161\u0165 pre v\u00fdvoz tovaru. V pr\u00edpade dosiahnutia hodnoty vy\u0161\u0161ej ako prah oslobodenia, <strong>vznik\u00e1 spravodajsk\u00e1 povinnos\u0165 na danom toku od mesiaca prekro\u010denia tejto hodnoty.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Prah oslobodenia pre rok 2026 ost\u00e1va bez zmeny oproti roku 2025. Pre rok 2026 (sledovan\u00fd rok) bude prah oslobodenia rovnak\u00fd pre dovoz tovaru v r\u00e1mci E\u00da aj v\u00fdvoz tovaru v r\u00e1mci E\u00da a je stanoven\u00fd vo v\u00fd\u0161ke 1 000 000 eur. Pre subjekty, ktor\u00e9 p\u00f4sobia v odvetviach p\u00f4dohospod\u00e1rstva a potravin\u00e1rstva, bud\u00fa zachovan\u00e9 prahy oslobodenia 200&#8230;<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2457","post","type-post","status-publish","format-standard","hentry","category-uncategorized-sk"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/intrastat.statistics.sk\/Intrastat\/wp-json\/wp\/v2\/posts\/2457","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/intrastat.statistics.sk\/Intrastat\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/intrastat.statistics.sk\/Intrastat\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/intrastat.statistics.sk\/Intrastat\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/intrastat.statistics.sk\/Intrastat\/wp-json\/wp\/v2\/comments?post=2457"}],"version-history":[{"count":2,"href":"https:\/\/intrastat.statistics.sk\/Intrastat\/wp-json\/wp\/v2\/posts\/2457\/revisions"}],"predecessor-version":[{"id":2459,"href":"https:\/\/intrastat.statistics.sk\/Intrastat\/wp-json\/wp\/v2\/posts\/2457\/revisions\/2459"}],"wp:attachment":[{"href":"https:\/\/intrastat.statistics.sk\/Intrastat\/wp-json\/wp\/v2\/media?parent=2457"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/intrastat.statistics.sk\/Intrastat\/wp-json\/wp\/v2\/categories?post=2457"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/intrastat.statistics.sk\/Intrastat\/wp-json\/wp\/v2\/tags?post=2457"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}