{"id":6228,"date":"2026-03-19T11:12:24","date_gmt":"2026-03-19T10:12:24","guid":{"rendered":"https:\/\/imapolska.pl\/?p=6228"},"modified":"2026-03-19T11:38:37","modified_gmt":"2026-03-19T10:38:37","slug":"dovoz-liehovin-do-polska-v-praxi-sluzby-danoveho-skladu","status":"publish","type":"post","link":"https:\/\/imapolska.pl\/sk\/import-alkoholi-do-polski-w-praktyce-uslugi-na-skladzie-podatkowy\/","title":{"rendered":"Dovoz liehov\u00edn do Po\u013eska v praxi\/slu\u017eby da\u0148ov\u00e9ho skladu"},"content":{"rendered":"<p>Dovoz liehov\u00edn do Po\u013eska je proces, ktor\u00fd si vy\u017eaduje nielen znalos\u0165 trhu, ale predov\u0161etk\u00fdm prec\u00edznos\u0165 pri orient\u00e1cii v spleti spotrebn\u00fdch, coln\u00fdch a hygienick\u00fdch predpisov. \u010ci u\u017e dov\u00e1\u017eate v\u00edno z Talianska, whisky zo Spojen\u00e9ho kr\u00e1\u013eovstva alebo rum z Karibiku, k\u013e\u00fa\u010dovou s\u00fa\u010das\u0165ou logistick\u00e9ho re\u0165azca je <strong>da\u0148ov\u00fd sklad<\/strong>.<\/p>\n\n\n\n<p>V spolo\u010dnosti IMA Polska S.A. u\u017e roky podporujeme dovozcov a distrib\u00fatorov liehu poskytovan\u00edm komplexn\u00fdch slu\u017eieb v na\u0161om da\u0148ovom sklade. V tomto \u010dl\u00e1nku vysvet\u013eujeme, <strong>ako funguje dovoz alkoholu v praxi<\/strong> a pre\u010do je da\u0148ov\u00e1 skladba z\u00e1kladom leg\u00e1lneho a ziskov\u00e9ho predaja alkoholu v Po\u013esku.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h4 class=\"wp-block-heading\">\u010co je da\u0148ov\u00fd sklad a pre\u010do je potrebn\u00fd?<\/h4>\n\n\n\n<p>Da\u0148ov\u00fd sklad je miesto s osobitn\u00fdm povolen\u00edm vydan\u00fdm ved\u00facim da\u0148ov\u00e9ho \u00faradu, kde sa m\u00f4\u017ee skladova\u0165 tovar podliehaj\u00faci spotrebnej dani vr\u00e1tane liehu. <strong>skladovanie, manipul\u00e1cia a spracovanie bez okam\u017eitej platby spotrebnej dane<\/strong>. Ide o takzvan\u00fd postup pozastavenia spotrebnej dane.<\/p>\n\n\n\n<p>V praxi to znamen\u00e1, \u017ee:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>alkohol sa uskladn\u00ed <strong>bez banderoly<\/strong> a bez zaplatenej spotrebnej dane,<\/li>\n\n\n\n<li>spotrebn\u00e9 zn\u00e1mky (da\u0148ov\u00e9 kolky) sa nalepia na <strong>len pred odvozom tovaru<\/strong> zlo\u017eenia,<\/li>\n\n\n\n<li>lehota na zaplatenie spotrebnej dane za\u010d\u00edna plyn\u00fa\u0165 v \u010dase vyskladnenia - mus\u00edte <strong>do 25 dn\u00ed na vyrovnanie z\u00e1v\u00e4zku<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p>Pre dovozcu je to obrovsk\u00e1 finan\u010dn\u00e1 v\u00fdhoda - nezmrazuje kapit\u00e1l na dani pred uveden\u00edm tovaru do predaja.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h4 class=\"wp-block-heading\">Dovoz alkoholu z E\u00da - ako to vyzer\u00e1 krok za krokom?<\/h4>\n\n\n\n<p>Dovoz alkoholu z kraj\u00edn Eur\u00f3pskej \u00fanie sa uskuto\u010d\u0148uje na z\u00e1klade <strong>nadobudnutie tovaru podliehaj\u00faceho spotrebnej dani v r\u00e1mci Spolo\u010denstva<\/strong>. Postup zah\u0155\u0148a:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Objedn\u00e1vanie da\u0148ov\u00fdch p\u00e1siem<\/strong> - Dovozca si ich mus\u00ed objedna\u0165 v Komore da\u0148ov\u00fdch \u00faradov. P\u00e1sky m\u00f4\u017eu by\u0165 zaslan\u00e9 v\u00fdrobcovi do zahrani\u010dia alebo nalepen\u00e9 v da\u0148ovom sklade v Po\u013esku.<\/li>\n\n\n\n<li><strong>Preprava v re\u017eime pozastavenia spotrebnej dane<\/strong> - vy\u017eaduje registr\u00e1ciu v syst\u00e9me <strong>EMCS (syst\u00e9m prepravy a kontroly tovaru podliehaj\u00faceho spotrebnej dani)<\/strong> a vystavi\u0165 elektronick\u00fd e-AD.<\/li>\n\n\n\n<li><strong>Prijatie tovaru do da\u0148ov\u00e9ho skladu<\/strong> - alkohol putuje do skladu, kde sa skladuje bez zaplatenej spotrebnej dane.<\/li>\n\n\n\n<li><strong>P\u00e1skovanie<\/strong> - pripev\u0148ovanie n\u00e1lepiek na spotrebn\u00fa da\u0148 na jednotkov\u00e9 balenia. Toto je jedin\u00fd leg\u00e1lny sp\u00f4sob ozna\u010dovania alkoholu v Po\u013esku pred uveden\u00edm na trh.<\/li>\n\n\n\n<li><strong>Vyskladnenie a platba spotrebnej dane<\/strong> - A\u017e v tejto f\u00e1ze vznik\u00e1 da\u0148ov\u00e1 povinnos\u0165.<\/li>\n<\/ol>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>\ud83d\udca1 <strong>Vedeli ste, \u017ee.<\/strong> p\u00e1sky na alkohol dov\u00e1\u017ean\u00fd z E\u00da sa m\u00f4\u017eu nalepi\u0165 len v Po\u013esku v da\u0148ovom sklade? <\/p>\n<\/blockquote>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h4 class=\"wp-block-heading\">Dovoz alkoholu z kraj\u00edn mimo E\u00da - \u010fal\u0161ie formality<\/h4>\n\n\n\n<p>V pr\u00edpade dovozu z tret\u00edch kraj\u00edn (napr. USA, Mexiko, Japonsko) existuj\u00fa \u010fal\u0161ie povinnosti:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>coln\u00e9 odbavenie<\/strong> - v\u00fdpo\u010det cla a DPH,<\/li>\n\n\n\n<li><strong>vyhl\u00e1senie do coln\u00e9ho syst\u00e9mu<\/strong> (AIS\/IMPORT),<\/li>\n\n\n\n<li>mo\u017enos\u0165 ukladania na <strong>coln\u00fd sklad alebo slobodn\u00e9 p\u00e1smo (WOC)<\/strong> a\u017e do jeho schv\u00e1lenia,<\/li>\n\n\n\n<li>po prepusten\u00ed - tovar putuje do da\u0148ov\u00e9ho skladu na opaskovanie a \u010fal\u0161iu distrib\u00faciu.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h4 class=\"wp-block-heading\">Ak\u00e9 slu\u017eby pon\u00faka spolo\u010dnos\u0165 IMA Polska S.A. v da\u0148ovom sklade?<\/h4>\n\n\n\n<p>V na\u0161om da\u0148ovom sklade pon\u00fakame komplexn\u00e9 slu\u017eby v oblasti dovozu alkoholu:<\/p>\n\n\n\n<p>\u2705 <strong>Skladovanie v re\u017eime pozastavenia dane<\/strong> - skladovanie alkoholu bez okam\u017eit\u00e9ho zaplatenia dane.<\/p>\n\n\n\n<p>\u2705 <strong>P\u00e1skovanie<\/strong> - profesion\u00e1lne ozna\u010dovanie flia\u0161, plechoviek a in\u00fdch obalov zna\u010dkami spotrebnej dane.<\/p>\n\n\n\n<p>\u2705 <strong>Ozna\u010dovanie a balenie<\/strong> - pr\u00edprava v\u00fdrobku na distrib\u00faciu na po\u013eskom trhu.<\/p>\n\n\n\n<p>\u2705 <strong>Spracovanie dokument\u00e1cie o spotrebnej dani<\/strong> - z\u00e1znamy, priznania, vyrovnania s da\u0148ov\u00fdmi \u00faradmi.<\/p>\n\n\n\n<p>\u2705 <strong>Prij\u00edmanie dod\u00e1vok z E\u00da a tret\u00edch kraj\u00edn<\/strong> - v r\u00e1mci syst\u00e9mu EMCS a v spolupr\u00e1ci s coln\u00fdmi org\u00e1nmi.<\/p>\n\n\n\n<p>\u2705 <strong>Zmluvn\u00e9 plnenie do flia\u0161<\/strong> - mo\u017enos\u0165 st\u00e1\u010da\u0165 alkohol pod vlastnou zna\u010dkou z\u00e1kazn\u00edka.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h4 class=\"wp-block-heading\">Pre\u010do zveri\u0165 dovoz liehov\u00edn profesion\u00e1lom?<\/h4>\n\n\n\n<p>Samostatn\u00e9 prev\u00e1dzkovanie coln\u00e9ho skladu je spojen\u00e9 s obrovsk\u00fdmi n\u00e1rokmi: zabezpe\u010denie spotrebnej dane, zlo\u017eit\u00e1 evidencia, \u00faradn\u00e9 kontroly a vysok\u00e9 sankcie za zlyhanie. Zverenie t\u00fdchto procesov sk\u00fasen\u00e9mu partnerovi to umo\u017e\u0148uje:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>optimalizova\u0165 n\u00e1klady<\/strong> - odklad spotrebnej dane, nie s\u00fa potrebn\u00e9 \u017eiadne invest\u00edcie do infra\u0161trukt\u00fary,<\/li>\n\n\n\n<li><strong>minimalizova\u0165 riziko<\/strong> - \u00fapln\u00fd s\u00falad,<\/li>\n\n\n\n<li><strong>zr\u00fdchli\u0165 \u010das uvedenia na trh<\/strong> - plynul\u00fd proces od prijatia tovaru a\u017e po jeho odoslanie pr\u00edjemcovi.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong>Zhrnutie<\/strong><\/p>\n\n\n\n<p>Dovoz liehov\u00edn do Po\u013eska je viacstup\u0148ov\u00fd proces, ale so spr\u00e1vnym partnerom je efekt\u00edvny a ziskov\u00fd. Da\u0148ov\u00fd sklad spolo\u010dnosti IMA Polska S.A. nie je len skladom, ale <strong>kompeten\u010dn\u00e9 centrum pre spotrebn\u00e9 dane<\/strong>, \u010do dovozcom umo\u017e\u0148uje s\u00fastredi\u0165 sa na budovanie zna\u010dky a predaj namiesto byrokracie.<\/p>\n\n\n\n<p>\ud83d\udc49 <strong>Kontaktujte n\u00e1s<\/strong> a zistite, ako m\u00f4\u017eeme zlep\u0161i\u0165 v\u00e1\u0161 dovoz liehov\u00edn do Po\u013eska.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u010casto kladen\u00e9 ot\u00e1zky (FAQ)<\/h4>\n\n\n\n<p><strong>M\u00f4\u017ee dovezen\u00fd alkohol vst\u00fapi\u0165 do da\u0148ov\u00e9ho skladu bez opaskovania?<\/strong><br>\u00c1no - jednou z hlavn\u00fdch v\u00fdhod coln\u00e9ho skladu je, \u017ee alkohol m\u00f4\u017ee vst\u00fapi\u0165 do skladu bez kontroln\u00fdch zn\u00e1mok a spotrebn\u00e9 zn\u00e1mky sa pou\u017eij\u00fa a\u017e pred vyskladnen\u00edm.<\/p>\n\n\n\n<p><strong>Kedy mus\u00edte plati\u0165 spotrebn\u00fa da\u0148 z dovezen\u00e9ho alkoholu?<\/strong><br>Spotrebn\u00e1 da\u0148 sa plat\u00ed pri vyskladnen\u00ed tovaru z da\u0148ov\u00e9ho skladu - m\u00e1te na to 25 dn\u00ed po skon\u010den\u00ed mesiaca, v ktorom do\u0161lo k vyskladneniu.<\/p>\n\n\n\n<p><strong>Vy\u017eaduj\u00fa sa pri vzork\u00e1ch alkoholu z E\u00da aj coln\u00e9 p\u00e1sma a spotrebn\u00e1 da\u0148?<\/strong><br>\u00c1no - aj na bezplatn\u00e9 vzorky, ktor\u00e9 nie s\u00fa ur\u010den\u00e9 na predaj, sa mus\u00ed nalepi\u0165 n\u00e1lepka a zaplati\u0165 spotrebn\u00e1 da\u0148.<\/p>\n\n\n\n<p><strong>Ak\u00fd je rozdiel medzi dovozom alkoholu z E\u00da a mimo nej?<\/strong><br>Dovoz z E\u00da je nadobudnutie v r\u00e1mci Spolo\u010denstva - bez cla, ale so spotrebnou da\u0148ou. Dovoz z kraj\u00edn mimo E\u00da si vy\u017eaduje coln\u00e9 konanie, clo a \u010fal\u0161ie formality v colnom syst\u00e9me.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h4 class=\"wp-block-heading\"><\/h4>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Import alkoholi do Polski to proces, kt\u00f3ry wymaga nie tylko znajomo\u015bci rynku, ale przede wszystkim precyzyjnego poruszania si\u0119 w g\u0105szczu przepis\u00f3w akcyzowych, celnych i sanitarnych. Niezale\u017cnie od tego, czy sprowadzasz wino z W\u0142och, whisky z Wielkiej Brytanii czy rum z Karaib\u00f3w &#8211; kluczowym elementem \u0142a\u0144cucha logistycznego jest sk\u0142ad podatkowy. W IMA Polska S.A. od lat [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":6226,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[28],"tags":[],"class_list":["post-6228","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"_links":{"self":[{"href":"https:\/\/imapolska.pl\/sk\/wp-json\/wp\/v2\/posts\/6228","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/imapolska.pl\/sk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/imapolska.pl\/sk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/imapolska.pl\/sk\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/imapolska.pl\/sk\/wp-json\/wp\/v2\/comments?post=6228"}],"version-history":[{"count":5,"href":"https:\/\/imapolska.pl\/sk\/wp-json\/wp\/v2\/posts\/6228\/revisions"}],"predecessor-version":[{"id":6240,"href":"https:\/\/imapolska.pl\/sk\/wp-json\/wp\/v2\/posts\/6228\/revisions\/6240"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/imapolska.pl\/sk\/wp-json\/wp\/v2\/media\/6226"}],"wp:attachment":[{"href":"https:\/\/imapolska.pl\/sk\/wp-json\/wp\/v2\/media?parent=6228"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/imapolska.pl\/sk\/wp-json\/wp\/v2\/categories?post=6228"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/imapolska.pl\/sk\/wp-json\/wp\/v2\/tags?post=6228"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}