{"id":27585,"date":"2026-01-16T12:27:16","date_gmt":"2026-01-16T11:27:16","guid":{"rendered":"https:\/\/www.cyprusproperties.sk\/dph-5\/"},"modified":"2026-01-21T09:32:27","modified_gmt":"2026-01-21T08:32:27","slug":"dph-5","status":"publish","type":"post","link":"https:\/\/www.cyprusproperties.sk\/sk\/dph-5\/","title":{"rendered":"DPH 5 % a 19 % na ju\u017enom Cypre &#8211; s\u00fa\u010dasn\u00e9 pravidl\u00e1"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><\/p>\n\n<h2 class=\"wp-block-heading\">Hlavn\u00e9 zmeny v pravidl\u00e1ch DPH<\/h2>\n\n<p class=\"wp-block-paragraph\">Syst\u00e9m DPH na ju\u017enom Cypre bol aktualizovan\u00fd.<br\/><strong>DPH sa teraz prim\u00e1rne odv\u00edja od k\u00fapnej ceny nehnute\u013enosti<\/strong>, a nie od <strong>jej<\/strong> ve\u013ekosti <strong>, s d\u00f4le\u017eitou v\u00fdnimkou pre nehnute\u013enosti s rozlohou nad 130<\/strong> m\u00b2.<\/p>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<h2 class=\"wp-block-heading\">Kedy sa uplat\u0148uje 5 % DPH?<\/h2>\n\n<p class=\"wp-block-paragraph\">Zn\u00ed\u017een\u00e1 <strong>sadzba DPH vo v\u00fd\u0161ke 5 % sa uplat\u0148uje<\/strong> <strong>len vtedy, ak s\u00fa splnen\u00e9 v\u0161etky nasleduj\u00face podmienky:<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>nehnute\u013enos\u0165 je <strong>nov\u00e1 (<\/strong> prv\u00fd predaj, nie \u010fal\u0161\u00ed predaj),<\/li>\n\n\n\n<li>kupuj\u00faci je <strong>s\u00fakromn\u00e1 osoba a da\u0148ov\u00fd rezident Cypru,<\/strong><\/li>\n\n\n\n<li>nehnute\u013enos\u0165 sa pou\u017e\u00edva ako hlavn\u00e9 <strong>bydlisko<\/strong> kupuj\u00faceho <strong>,<\/strong><\/li>\n\n\n\n<li>byt alebo dom <strong>nepresahuje 130 m\u00b2 krytej plochy.<\/strong><\/li>\n<\/ul>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<h2 class=\"wp-block-heading\">Cenov\u00e9 limity (bez DPH)<\/h2>\n\n<ul class=\"wp-block-list\">\n<li><strong>Do 350 000 EUR \u2192 5% DPH<\/strong> <\/li>\n\n\n\n<li><strong>Nad 350 000 EUR \u2192 kombinovan\u00e1<\/strong> <strong>sadzba DPH:<\/strong>\n<ul class=\"wp-block-list\">\n<li>5 % DPH z prv\u00fdch <strong>350 000 EUR<\/strong><\/li>\n\n\n\n<li>19% DPH zo sumy <strong>presahuj\u00facej 350 000 EUR<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<h2 class=\"wp-block-heading\">Praktick\u00fd pr\u00edklad<\/h2>\n\n<p class=\"wp-block-paragraph\">Cena nehnute\u013enosti: <strong>400 000 \u20ac (bez DPH)<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>\u20ac350,000 \u00d7 5%<\/li>\n\n\n\n<li>\u20ac50,000 \u00d7 19%<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">\u27a1\ufe0f <strong>DPH sa vypo\u010d\u00edta pomerne na z\u00e1klade k\u00fapnej ceny.<\/strong><\/p>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<h2 class=\"wp-block-heading\">Kedy sa automaticky uplat\u0148uje 19% DPH?<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>\u0160tandardn\u00e1 19% sadzba DPH na cel\u00fa k\u00fapnu cenu sa uplat\u0148uje<\/strong>, ak:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>nehnute\u013enos\u0165 <strong>m\u00e1 rozlohu v\u00e4\u010d\u0161iu ako 130 m\u00b2 (<\/strong> bez v\u00fdnimky),<\/li>\n\n\n\n<li>nehnute\u013enos\u0165 sa kupuje ako <strong>invest\u00edcia (<\/strong> pren\u00e1jom, Airbnb at\u010f.),<\/li>\n\n\n\n<li>kupuj\u00faci <strong>nie je obyvate\u013eom Cypru,<\/strong><\/li>\n\n\n\n<li>nehnute\u013enos\u0165 <strong>sa nepou\u017e\u00edva ako hlavn\u00e9 bydlisko.<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">\u27a1\ufe0f V t\u00fdchto pr\u00edpadoch <strong>sa zn\u00ed\u017een\u00e1 sadzba DPH vo v\u00fd\u0161ke 5 % nem\u00f4\u017ee uplatni\u0165 v\u00f4bec.<\/strong><\/p>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<h2 class=\"wp-block-heading\">Investi\u010dn\u00e9 nehnute\u013enosti<\/h2>\n\n<p class=\"wp-block-paragraph\">Ak sa byt alebo dom kupuje <strong>na \u00fa\u010dely pren\u00e1jmu alebo ako invest\u00edcia,<\/strong><br\/><strong>\u2192 19% DPH sa vz\u0165ahuje na cel\u00fa k\u00fapnu cenu<\/strong> bez oh\u013eadu na ve\u013ekos\u0165 alebo hodnotu nehnute\u013enosti.<\/p>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<h2 class=\"wp-block-heading\">D\u00f4le\u017eit\u00e9 pozn\u00e1mky<\/h2>\n\n<ul class=\"wp-block-list\">\n<li>Zn\u00ed\u017een\u00e1 <strong>5 % sadzba DPH sa nevz\u0165ahuje na nehnute\u013enosti ur\u010den\u00e9 na \u010fal\u0161\u00ed predaj<\/strong><\/li>\n\n\n\n<li>Kupuj\u00faci <strong>u\u017e nesmie vlastni\u0165 in\u00fa nehnute\u013enos\u0165 na Cypre, ktor\u00e1<\/strong> bola k\u00fapen\u00e1 s pou\u017eit\u00edm zn\u00ed\u017eenej sadzby DPH.<\/li>\n\n\n\n<li>\u017diados\u0165 o zn\u00ed\u017een\u00fa sadzbu DPH sa mus\u00ed poda\u0165 na <strong>ofici\u00e1lnom tla\u010dive da\u0148ov\u00e9mu \u00faradu<\/strong><\/li>\n\n\n\n<li>Proces pod\u00e1vania \u017eiadost\u00ed zvy\u010dajne vedie <strong>pr\u00e1vnik alebo developer.<\/strong><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Hlavn\u00e9 zmeny v pravidl\u00e1ch DPH Syst\u00e9m DPH na ju\u017enom Cypre bol aktualizovan\u00fd.DPH sa teraz prim\u00e1rne odv\u00edja od k\u00fapnej ceny nehnute\u013enosti, a nie od jej ve\u013ekosti , s d\u00f4le\u017eitou v\u00fdnimkou pre nehnute\u013enosti s rozlohou nad 130 m\u00b2. Kedy sa uplat\u0148uje 5 % DPH? Zn\u00ed\u017een\u00e1 sadzba DPH vo v\u00fd\u0161ke 5 % sa uplat\u0148uje len vtedy, ak s\u00fa&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[541,546,601],"tags":[],"class_list":["post-27585","post","type-post","status-publish","format-standard","hentry","category-informacie-pre-kupujucich","category-kupa-nehnutelnosti","category-kupa-nehnutelnosti-juzny-cyprus"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.cyprusproperties.sk\/sk\/wp-json\/wp\/v2\/posts\/27585","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cyprusproperties.sk\/sk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cyprusproperties.sk\/sk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cyprusproperties.sk\/sk\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cyprusproperties.sk\/sk\/wp-json\/wp\/v2\/comments?post=27585"}],"version-history":[{"count":4,"href":"https:\/\/www.cyprusproperties.sk\/sk\/wp-json\/wp\/v2\/posts\/27585\/revisions"}],"predecessor-version":[{"id":27919,"href":"https:\/\/www.cyprusproperties.sk\/sk\/wp-json\/wp\/v2\/posts\/27585\/revisions\/27919"}],"wp:attachment":[{"href":"https:\/\/www.cyprusproperties.sk\/sk\/wp-json\/wp\/v2\/media?parent=27585"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cyprusproperties.sk\/sk\/wp-json\/wp\/v2\/categories?post=27585"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cyprusproperties.sk\/sk\/wp-json\/wp\/v2\/tags?post=27585"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}