D\u00e1le se da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/a> t\u00fdk\u00e1 student\u016f, \u017een i mu\u017e\u016f na rodi\u010dovsk\u00e9 dovolen\u00e9 nebo lid\u00ed v d\u016fchodu, pokud si p\u0159ivyd\u011bl\u00e1vaj\u00ed a tyto p\u0159\u00edjmy p\u0159es\u00e1hly 50 000 K\u010d<\/strong>.<\/p>\n Podrobnosti o tom, kdo mus\u00ed pod\u00e1vat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/a>, jsme sepsali do samostatn\u00e9ho \u010dl\u00e1nku.<\/p>\n V da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed uv\u00e1d\u00edte v\u0161echny sv\u00e9 zdaniteln\u00e9 p\u0159\u00edjmy za uplynul\u00fd rok<\/strong>. Pokud nap\u0159\u00edklad podnik\u00e1te, k tomu jste zam\u011bstnan\u00ed a je\u0161t\u011b pronaj\u00edm\u00e1te byt, budou to celkem t\u0159i r\u016fzn\u00e9 p\u0159\u00edjmy. Jejich se\u010dten\u00edm z\u00edsk\u00e1te z\u00e1klad dan\u011b, ze kter\u00e9ho vypo\u010d\u00edt\u00e1te da\u0148 z p\u0159\u00edjm\u016f<\/strong>.<\/p>\n Nezdaniteln\u00e9 p\u0159\u00edjmy, kter\u00e9 tedy do p\u0159izn\u00e1n\u00ed neuv\u00e1d\u00edte, jsou:<\/p>\n Podklady z\u00edsk\u00e1te obvykle z da\u0148ov\u00e9 evidence a \u00fa\u010detnictv\u00ed<\/strong>. Pokud jste zam\u011bstnanci, po\u017e\u00e1dejte si u sv\u00fdch zam\u011bstnavatel\u016f o potvrzen\u00ed o zdaniteln\u00fdch p\u0159\u00edjmech<\/a>.<\/p>\n Dob\u0159e si b\u011bhem roku evidujte i ostatn\u00ed p\u0159\u00edjmy, abyste si vypln\u011bn\u00ed p\u0159izn\u00e1n\u00ed co nejv\u00edc usnadnili a na nic p\u0159i tom nezapomn\u011bli.<\/p>\n Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed mus\u00edte podat a da\u0148 zaplatit 1. kv\u011btna, pokud jde o elektronick\u00e9 pod\u00e1n\u00ed<\/strong>. Kdybyste da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed pod\u00e1vali po\u0161tou \u010di osobn\u011b na finan\u010dn\u00edm \u00fa\u0159ad\u011b, plat\u00ed pro v\u00e1s term\u00edn do 1. dubna.<\/p>\n P\u0159ipom\u00edn\u00e1me, \u017ee s povinnost\u00ed m\u00edt datovou schr\u00e1nku<\/a>, kter\u00e1 plat\u00ed pro v\u0161echny podnikatele od za\u010d\u00e1tku roku 2023, se poj\u00ed i povinnost pod\u00e1vat <\/strong>da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed online<\/a>. Pod\u00e1n\u00ed po\u0161tou \u010di osobn\u011b tak mohou vyu\u017e\u00edt pouze nepodnikaj\u00edc\u00ed fyzick\u00e9 osoby, kter\u00fdch se p\u0159esto da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed t\u00fdk\u00e1 (a kter\u00e9 jsme popsali v\u00fd\u0161e).<\/p>\n P\u0159ehled, do kdy za rok 2025 podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, najdete v tomto \u010dl\u00e1nku<\/a>.<\/p>\n Formul\u00e1\u0159 da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed online vypln\u00edte na port\u00e1lu Moje dan\u011b<\/a>. V sekci Da\u0148 z p\u0159\u00edjm\u016f fyzick\u00fdch osob vyberte formul\u00e1\u0159 Da\u0148 z p\u0159\u00edjm\u016f fyzick\u00fdch osob – od roku 2024 v\u010detn\u011b<\/a>.<\/p>\n Pokud pod\u00e1v\u00e1te p\u0159izn\u00e1n\u00ed za pr\u00e1vnickou osobu, zvol\u00edte p\u0159\u00edslu\u0161nou sekci a formul\u00e1\u0159 Da\u0148 z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob – za zda\u0148ovac\u00ed obdob\u00ed roku 2021, 2022, 2023, 2024 a pro \u010d\u00e1sti zda\u0148ovac\u00edho obdob\u00ed roku 2025<\/a>.<\/p>\n Krom\u011b del\u0161\u00ed lh\u016fty na vypln\u011bn\u00ed je dal\u0161\u00ed v\u00fdhodou elektronick\u00e9ho pod\u00e1n\u00ed to, \u017ee v\u00e1s formul\u00e1\u0159 da\u0148ov\u00fdm p\u0159izn\u00e1n\u00edm vypl\u0148ov\u00e1n\u00edm provede a pohl\u00edd\u00e1, abyste na nic nezapomn\u011bli. Automaticky tak\u00e9 spo\u010d\u00edt\u00e1 v\u00fd\u0161i dan\u011b.<\/p>\n Po vypln\u011bn\u00ed m\u00e1te n\u011bkolik mo\u017enost\u00ed, jak da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed podat:<\/p>\n 1. P\u0159\u00edmo z port\u00e1lu Moje dan\u011b<\/a>, pokud jej m\u016f\u017eete opat\u0159it elektronick\u00fdm podpisem<\/a>.<\/p>\n 2. Po p\u0159ihl\u00e1\u0161en\u00ed<\/a> do da\u0148ov\u00e9 informa\u010dn\u00ed schr\u00e1nky DIS+<\/strong> (Online finan\u010dn\u00ed \u00fa\u0159ad).<\/p>\n 3. Chcete-li vyu\u017e\u00edt v\u00fdhodu interaktivn\u00edho formul\u00e1\u0159e na port\u00e1lu Moje dan\u011b, a m\u00e1te z\u0159\u00edzenou datovou schr\u00e1nku<\/strong>, m\u016f\u017eete da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed vyplnit p\u0159\u00edmo na port\u00e1lu Moje dan\u011b. Pot\u00e9 se p\u0159\u00edmo z n\u011bj p\u0159ihl\u00e1s\u00edte do datov\u00e9 schr\u00e1nky. Formul\u00e1\u0159 se ode\u0161le z va\u0161\u00ed datov\u00e9 schr\u00e1nky, ani\u017e byste jej museli stahovat, ukl\u00e1dat do po\u010d\u00edta\u010de a znovu nahr\u00e1vat do schr\u00e1nky.<\/p>\n 4. Posledn\u00ed mo\u017enost\u00ed je, \u017ee vypln\u011bn\u00fd interaktivn\u00ed formul\u00e1\u0159 exportujete a ulo\u017e\u00edte do po\u010d\u00edta\u010de ve form\u00e1tu XML<\/strong>, pot\u00e9 se b\u011b\u017en\u00fdm zp\u016fsobem p\u0159ihl\u00e1s\u00edte do datov\u00e9 schr\u00e1nky a soubor ode\u0161lete.<\/p>\n N\u00e1sledn\u011b se p\u0159ihl\u00e1s\u00edte do sv\u00e9 datov\u00e9 schr\u00e1nky.<\/p>\n Elektronick\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed se t\u00fdk\u00e1 v\u0161ech OSV\u010c i pr\u00e1vnick\u00fdch osob. Pokud by p\u0159izn\u00e1n\u00ed podali osobn\u011b nebo poslali po\u0161tou, hroz\u00ed jim dokonce pokuta.<\/p>\n\nCo mus\u00ed obsahovat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/h2>\n
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Do kdy se pod\u00e1v\u00e1 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/h2>\n
![\"\"](\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/03\/pexels-tima-miroshnichenko-6694486-1024x683.jpg\")
Jak vyplnit da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed online<\/h2>\n
![\"\"](\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/08\/dan-z-prijmu-fo-od-roku-2024.png\")
<\/p>\nJak podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed elektronicky a p\u0159es datovou schr\u00e1nku<\/h2>\n
<\/p>\n![\"\"](\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/08\/dan-z-prijmu-fo-interaktivni-stahnout-pro-datovou-schranku.png\")
<\/p>\n\n
![\"\"](\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/03\/xml-datova-schranka-1-1024x383.png\")
<\/p>\n\n
![\"\"](\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2025\/01\/UP_1.png\")
<\/p>\n\n
![\"\"](\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2025\/01\/UP_2.png\")
<\/p>\n\n
![\"\"](\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2025\/01\/UP_3.png\")
<\/p>\n