Finančná správa začala v týchto dňoch rozposielať upozornenia daňovníkom, ktorí v uplynulých rokoch dosahovali príjmy prostredníctvom digitálnych platforiem. Aktuálne sa zameriava najmä na osoby, ktorých zárobky pochádzali prevažne z platforiem s obsahom pre dospelých.
Podľa finančnej správy ide o oblasť, v ktorej v posledných rokoch zaznamenala výrazný rast príjmov. Na základe dostupných údajov identifikovala niekoľko stoviek fyzických osôb, ktorým mohla vzniknúť povinnosť podať daňové priznanie a zaplatiť daň z príjmov.
Inštitúcia pri identifikácii využíva dva hlavné zdroje informácií. Prvým sú údaje, ktoré digitálne platformy automaticky oznamujú v súlade s európskou smernicou DAC7, účinnou od roku 2023. Cieľom tejto smernice je zvýšiť transparentnosť v digitálnej ekonomike, obmedziť daňové úniky a zabezpečiť riadne zdanenie príjmov dosiahnutých najmä v online priestore.
Druhým zdrojom sú informácie získané zo simultánnych kontrol s partnerskými krajinami u prevádzkovateľov digitálnych platforiem. Vďaka nim je možné získať údaje o dosiahnutých príjmoch aj za obdobia pred účinnosťou smernice DAC7.
Finančná správa upozorňuje, že ak daňovníkom vznikla zákonná povinnosť priznať takéto príjmy, musia podať daňové priznanie k dani z príjmov fyzických osôb typu B za príslušné roky a zároveň uhradiť príslušnú daň.
Zároveň pripomína možnosť využiť takzvanú daňovú amnestiu. Tá sa týka subjektov, ktoré mali daňový nedoplatok evidovaný k 30. septembru 2025 alebo nepodali daňové priznanie do tohto dátumu. Ak v náhradnej lehote od 1. januára do 30. júna 2026 nedoplatok zaplatia, prípadne v tejto lehote podajú daňové priznanie alebo dodatočné daňové priznanie a uhradia vyrubenú sumu, môžu sa vyhnúť pokutám a úrokom z omeškania.
Cieľom finančnej správy je podľa jej vyjadrenia vytvárať spravodlivé a stabilné podnikateľské prostredie, podporovať transparentnosť a zabezpečiť férové podmienky pre všetkých, ktorí podnikajú v online aj offline priestore.
Zdroj: Finančná správa SR
Ilustračný obrázok: vytvorený pomocou AI
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