{"id":57778,"date":"2022-07-15T08:26:00","date_gmt":"2022-07-15T08:26:00","guid":{"rendered":"https:\/\/stagvape.com\/rumunsko-zvysuje-spotrebne-dane-tabak-alkohol-pre-prijmy"},"modified":"2026-08-26T12:25:55","modified_gmt":"2026-08-26T12:25:55","slug":"rumunsko-zvysuje-spotrebne-dane-tabak-alkohol-pre-prijmy","status":"publish","type":"post","link":"https:\/\/stagvape.com\/sk\/spravy-zo-sveta-vapingu\/rumunsko-zvysuje-spotrebne-dane-tabak-alkohol-pre-prijmy","title":{"rendered":"Rumunsko zvy\u0161uje dane na tabak a alkohol na podporu pr\u00edjmov"},"content":{"rendered":"\n

Vl\u00e1da Rumunska schv\u00e1lila 15. j\u00fala 2022 dekr\u00e9t, ktor\u00fdm sa od 1. augusta zv\u00fd\u0161ia spotrebn\u00e9 dane z tabaku a alkoholu a od 1. janu\u00e1ra 2023 sa zv\u00fd\u0161i DPH na sladen\u00e9 n\u00e1poje. Tento fi\u0161k\u00e1lny bal\u00edk m\u00e1 za cie\u013e posilni\u0165 verejn\u00e9 pr\u00edjmy a zos\u00faladi\u0165 vn\u00fatro\u0161t\u00e1tne da\u0148ov\u00e9 politiky so smernicami Eur\u00f3pskej \u00fanie.<\/p>\n\n

\u00daprava sadzieb dane z tabaku zabezpe\u010duje, \u017ee Rumunsko sp\u013a\u0148a nariadenia E\u00da. Smernica E\u00da stanovuje, \u017ee celkov\u00e1 spotrebn\u00e1 da\u0148 z cigariet mus\u00ed predstavova\u0165 najmenej 60 % v\u00e1\u017een\u00e9ho priemeru maloobecnej predajnej ceny cigariet uveden\u00fdch na spotrebu. Pred t\u00fdmto dekr\u00e9tom zostali spotrebn\u00e9 dane z tabaku a alkoholu v Rumunsku nezmenen\u00e9 od roku 2015.<\/p>\n\n

\u0160irok\u00e9 fi\u0161k\u00e1lne reformy zameran\u00e9 na sladen\u00e9 n\u00e1poje a hazard<\/h2>\n\n

Okrem tabaku a alkoholu zav\u00e1dza fi\u0161k\u00e1lny dekr\u00e9t zmeny v nieko\u013ek\u00fdch oblastiach od 1. janu\u00e1ra 2023. DPH na nealkoholick\u00e9 n\u00e1poje obsahuj\u00face pridan\u00fd cukor, sladidl\u00e1 alebo pr\u00edchute sa zv\u00fd\u0161i na 19 %, z aktu\u00e1lnych 9 %.<\/p>\n\n

Vl\u00e1da sa zameriava aj na hazardn\u00fd sektor. Zav\u00e1dza sadzby dane a\u017e do 25 % z v\u00fdhier a a\u017e do 40 % z pr\u00edjmov spolo\u010dnost\u00ed p\u00f4sobiacich v hazardn\u00fdch hr\u00e1ch. Okrem toho sa zv\u00fd\u0161i da\u0148 z dividend z 5 % na 8 %.<\/p>\n\n

Da\u0148ov\u00e1 kateg\u00f3ria<\/th>Predch\u00e1dzaj\u00faca sadzba<\/th>Nov\u00e1 sadzba<\/th>D\u00e1tum \u00fa\u010dinnosti<\/th><\/tr><\/thead>
Spotrebn\u00e1 da\u0148 z tabaku & alkoholu<\/strong><\/td>Nezmenen\u00e9 od roku 2015<\/td>Zv\u00fd\u0161en\u00e9 (pravidlo E\u00da 60 %)<\/td>1. augusta 2022<\/td><\/tr>
DPH na sladen\u00e9 n\u00e1poje<\/strong><\/td>9%<\/td>19%<\/td>1. janu\u00e1ra 2023<\/td><\/tr>
Da\u0148 z dividend<\/strong><\/td>5%<\/td>8%<\/td>1. janu\u00e1ra 2023<\/td><\/tr>
Da\u0148 z pr\u00edjmov mikro-podnikov<\/strong><\/td>1 % \u2013 3 % (z obratu)<\/td>16 % (zo zisku)<\/td>1. janu\u00e1ra 2023<\/td><\/tr><\/tbody><\/table><\/figure>\n\n

\u00dapravy firemnej dane a projekcie pr\u00edjmov<\/h2>\n\n

Mal\u00e9 podniky \u010delia pr\u00edsnej\u0161\u00edm fi\u0161k\u00e1lnym pravidl\u00e1m. Mikro-podniky s ro\u010dn\u00fdm obratom presahuj\u00facim 500 000 \u20ac, ako aj tie bez zamestnancov, bud\u00fa od roku 2023 plati\u0165 da\u0148 zo zisku vo v\u00fd\u0161ke 16 %, \u010d\u00edm sa nahrad\u00ed s\u00fa\u010dasn\u00e1 da\u0148 1 % a\u017e 3 % z pr\u00edjmov z obratu.<\/p>\n\n

Na moderniz\u00e1ciu platobn\u00fdch syst\u00e9mov musia spolo\u010dnosti v obchode a slu\u017eb\u00e1ch s obratom presahuj\u00facim 10 000 \u20ac prij\u00edma\u0165 debetn\u00e9, kreditn\u00e9 alebo predplaten\u00e9 karty.<\/p>\n\n

O\ufb01ci\u00e1lne odhady predpokladaj\u00fa, \u017ee tieto opatrenia vygeneruj\u00fa v roku 2022 1,195 miliardy lei (242 mil. USD) a v roku 2023 10,57 miliardy lei. Celkov\u00e9 o\u010dak\u00e1van\u00e9 pr\u00edjmy by mali dosiahnu\u0165 41 mili\u00e1rd lei v obdob\u00ed rokov 2024 a\u017e 2026. Tento rast pr\u00edjmov nadv\u00e4zuje na rozpo\u010dtov\u00fd deficit v prv\u00fdch piatich mesiacoch roku 2022, ke\u010f v\u00fddavky vl\u00e1dy dosiahli 200 mili\u00e1rd lei oproti pr\u00edjmom 179 mili\u00e1rd lei.<\/p>\n","protected":false},"excerpt":{"rendered":"

Vl\u00e1da schv\u00e1lila zv\u00fd\u0161enie spotrebn\u00fdch dan\u00ed z tabaku a alkoholu spolu s novou DPH na sladen\u00e9 n\u00e1poje.<\/p>\n","protected":false},"author":1,"featured_media":57779,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[13],"tags":[2042,2050,3200],"class_list":["post-57778","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","tag-dan-z-tabaku","tag-dan-z-vapovania","tag-rumunsko"],"acf":[],"_links":{"self":[{"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/posts\/57778","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/comments?post=57778"}],"version-history":[{"count":0,"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/posts\/57778\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/media\/57779"}],"wp:attachment":[{"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/media?parent=57778"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/categories?post=57778"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/tags?post=57778"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}