{"id":10080,"date":"2026-01-20T18:58:47","date_gmt":"2026-01-20T17:58:47","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=10080"},"modified":"2026-01-20T18:58:49","modified_gmt":"2026-01-20T17:58:49","slug":"do-kdy-podat-danove-priznani-z-prijmu-nepropasnete-dulezite-terminy-a-lhuty","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/do-kdy-podat-danove-priznani-z-prijmu-nepropasnete-dulezite-terminy-a-lhuty\/","title":{"rendered":"Do kdy podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed z p\u0159\u00edjmu: neprop\u00e1sn\u011bte d\u016fle\u017eit\u00e9 term\u00edny a lh\u016fty"},"content":{"rendered":"

Term\u00edn pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed osobn\u011b<\/h2>\n

Pokud pod\u00e1v\u00e1te da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed p\u00edsemn\u011b<\/strong> (vypln\u00edte formul\u00e1\u0159, vytisknete ho a odnesete na finan\u010dn\u00ed \u00fa\u0159ad nebo po\u0161lete po\u0161tou), mus\u00edte tak podle da\u0148ov\u00e9ho \u0159\u00e1du u\u010dinit do 3 m\u011bs\u00edc\u016f od skon\u010den\u00ed zda\u0148ovac\u00ed obdob\u00ed<\/strong>, za kter\u00e9 p\u0159izn\u00e1n\u00ed pod\u00e1v\u00e1te. Zda\u0148ovac\u00ed obdob\u00ed kon\u010d\u00ed u dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob 31. prosince 2025.<\/p>\n

T\u0159i<\/strong> m\u011bs\u00edce od konce kalend\u00e1\u0159n\u00edho roku<\/strong> uplynou 31. b\u0159ezna, nicm\u00e9n\u011b v praxi si finan\u010dn\u00ed \u00fa\u0159ady vykl\u00e1daj\u00ed da\u0148ov\u00fd \u0159\u00e1d tak, \u017ee posledn\u00ed dnem lh\u016fty pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed je den n\u00e1sleduj\u00edc\u00ed po uplynut\u00ed t\u0159\u00ed m\u011bs\u00edc\u016f od konce zda\u0148ovac\u00edho obdob\u00ed \u2013\u00a01. dubna 2026.<\/p>\n

Dne 1. dubna 2026 je tak posledn\u00edm ofici\u00e1ln\u00edm dnem, kdy m\u016f\u017eete ve lh\u016ft\u011b podat p\u00edsemn\u00e9 p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f za rok 2025.<\/strong> Pokud byste nest\u00edhali \u00fa\u0159edn\u00ed hodiny finan\u010dn\u00edho \u00fa\u0159adu, sta\u010d\u00ed, kdy\u017e da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed pod\u00e1te 1. dubna 2026 na po\u0161tu. Po\u0161lete ho doporu\u010den\u011b a podac\u00ed l\u00edstek si schovejte \u2013 to abyste p\u0159\u00edpadn\u011b mohli prok\u00e1zat datum odesl\u00e1n\u00ed.<\/p>\n

Jestli\u017ee jste \u017eivnostn\u00edk nebo firma<\/strong>, da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed pod\u00e1v\u00e1te povinn\u011b elektronicky<\/strong> a t\u00fdk\u00e1 se v\u00e1s a\u017e pozd\u011bj\u0161\u00ed term\u00edn (viz n\u00ed\u017ee).<\/p>\n

\u00a0<\/span>>> TIP: <\/strong>Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed se m\u016f\u017ee hodit, pokud budete pot\u0159ebovat prok\u00e1zat v\u0161echny sv\u00e9 p\u0159\u00edjmy. Nap\u0159. p\u0159i \u017e\u00e1dosti o hypot\u00e9ku nebo jinou p\u016fj\u010dku. Jestli\u017ee po\u0161lete da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed po\u0161tou, nem\u00e1te v ruce \u017e\u00e1dn\u00fd hodnov\u011brn\u00fd doklad o tom, v jak\u00e9 podob\u011b jste sv\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed na finan\u010dn\u00ed \u00fa\u0159ad odeslali. Proto doporu\u010dujeme da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed vyplnit \u010di vytisknout dvakr\u00e1t a doru\u010dit je na finan\u010dn\u00ed \u00fa\u0159ad rad\u011bji osobn\u011b. Jednu kopii si nechte potvrdit ofici\u00e1ln\u00edm raz\u00edtkem finan\u010dn\u00edho \u00fa\u0159adu a m\u00e1te platn\u00fd doklad o v\u00fd\u0161i sv\u00fdch p\u0159\u00edjm\u016f<\/strong>, pou\u017eiteln\u00fd po cel\u00fd n\u00e1sleduj\u00edc\u00ed rok.<\/div>\n

Term\u00edn pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed elektronicky<\/h2>\n

Kdy\u017e pod\u00e1te da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed elektronicky<\/strong>, m\u00e1te na to o m\u011bs\u00edc del\u0161\u00ed lh\u016ftu \u2013 4 m\u011bs\u00edce od skon\u010den\u00ed zda\u0148ovac\u00edho obdob\u00ed<\/strong>. Posledn\u00ed den lh\u016fty k pod\u00e1n\u00ed elektronick\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed je 2. kv\u011btna 2026. Pokud p\u0159ipad\u00e1 term\u00edn na st\u00e1tem uznan\u00fd sv\u00e1tek nebo v\u00edkend, je term\u00ednem nejbli\u017e\u0161\u00ed n\u00e1sleduj\u00edc\u00ed pracovn\u00ed den.<\/strong><\/p>\n

A co se p\u0159esn\u011b mysl\u00ed elektronick\u00fdm pod\u00e1n\u00edm? Nej\u010dast\u011bji pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed p\u0159es datovou schr\u00e1nku<\/strong> \u2013 plat\u00ed to jak pro pr\u00e1vnick\u00e9 osoby, tak OSV\u010c. Do 31. b\u0159ezna 2023 m\u011bly m\u00edt datovou schr\u00e1nku z\u0159\u00edzeny v\u0161echny podnikaj\u00edc\u00ed osoby<\/a>. Jsou ale i dal\u0161\u00ed zp\u016fsoby, jak podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed elektronicky \u2013\u00a0tady najdete podrobn\u00fd n\u00e1vod, jak podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed online<\/a>.<\/p>\n

\u00a0<\/span>>> TIP: <\/strong>Stejn\u011b jako v p\u0159\u00edpad\u011b, \u017ee da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed pod\u00e1v\u00e1te na \u00fa\u0159ad osobn\u011b, se v\u00e1m m\u016f\u017ee v n\u00e1sleduj\u00edc\u00edm roce hodit doklad o tom, \u017ee jste da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed v konkr\u00e9tn\u00edm zn\u011bn\u00ed podali. Nezapome\u0148te si proto st\u00e1hnout doru\u010denku z datov\u00e9 schr\u00e1nky<\/strong> a ulo\u017eit si ji k odeslan\u00e9mu da\u0148ov\u00e9mu p\u0159izn\u00e1n\u00ed.<\/div>\n

P\u0159i samotn\u00e9m vypl\u0148ov\u00e1n\u00ed formul\u00e1\u0159e se v\u00e1m bude hodit n\u00e1\u0161 n\u00e1vod, jak vyplnit a podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/a>. M\u00e1me i n\u00e1vod, jak vyplnit da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed za pr\u00e1vnickou osobu<\/a>.<\/p>\n

Term\u00edn pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed da\u0148ov\u00fdm poradcem<\/h2>\n

Dal\u0161\u00edm pozd\u011bj\u0161\u00edm term\u00ednem pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed je p\u0159\u00edpad, kdy v\u00e1m da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed zpracov\u00e1v\u00e1 a pod\u00e1v\u00e1\u00a0da\u0148ov\u00fd poradce registrovan\u00fd u Komory da\u0148ov\u00fdch poradc\u016f \u010cesk\u00e9 republiky<\/strong>, nebo pokud mus\u00ed b\u00fdt va\u0161e\u00a0\u00fa\u010detn\u00ed z\u00e1v\u011brka <\/strong>ov\u011b\u0159ena<\/strong> auditorem<\/strong>.<\/p>\n

Na zpracov\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed poradcem v\u00e1m da\u0148ov\u00fd \u0159\u00e1d poskytuje lh\u016ftu\u00a06 m\u011bs\u00edc\u016f po skon\u010den\u00ed zda\u0148ovac\u00edho obdob\u00ed<\/strong>. Term\u00edn pro pod\u00e1n\u00ed je 1. \u010dervence 2026.<\/p>\n

\u00dater\u00fd<\/strong> 1. \u010dervence <\/strong>2025<\/strong> je posledn\u00edm dnem k pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed, zpracovan\u00e9ho da\u0148ov\u00fdm poradcem, nebo v p\u0159\u00edpad\u011b, \u017ee va\u0161e \u00fa\u010detn\u00ed z\u00e1v\u011brka mus\u00ed b\u00fdt <\/strong>ov\u011b\u0159ena<\/strong> auditorem.<\/strong><\/p>\n

\u00a0<\/span>>> TIP:<\/strong> Da\u0148ov\u00ed poradci \u010dasto p\u0159i sv\u00e9 pr\u00e1ci vyu\u017e\u00edvaj\u00ed chytr\u00fd \u00fa\u010detn\u00ed program na da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/a>. U \u00fa\u010detn\u00edho programu Money S3<\/a> je to modul TaxEdit S3<\/strong>, kter\u00fd umo\u017e\u0148uje zpracovat da\u0148ov\u00e1 p\u0159izn\u00e1n\u00ed pro v\u00edce klient\u016f \/ da\u0148ov\u00fdch subjekt\u016f.<\/div>\n\n
\n
\n
\n Tip redakce\n <\/div>\n
\n Vyzkou\u0161ejte si zdarma \u00fa\u010detn\u00ed program Money S3\n <\/div>\n
\n S n\u00edm m\u016f\u017eete snadno v\u00e9st \u00fa\u010detnictv\u00ed, da\u0148ovou evidenci, vystavovat faktury a evidovat sklad<\/strong> pro kamenn\u00fd i online prodej.\n <\/div>\n
\n St\u00e1hnout zku\u0161ebn\u00ed verzi<\/a>\n <\/div>\n <\/div>\n
\n \"Money\n <\/div>\n\t\t<\/div>\n \n

Lh\u016fty pro odlo\u017een\u00e9, opravn\u00e9 a dodate\u010dn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/h2>\n

Povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed m\u016f\u017eete\u00a0odlo\u017eit<\/strong>, pokud k tomu m\u00e1te p\u00e1dn\u00e9 d\u016fvody.\u00a0\u017d\u00e1dost o odklad<\/strong>\u00a0v\u0161ak mus\u00edte podat na finan\u010dn\u00ed \u00fa\u0159ad do konce prvn\u00edho \u0159\u00e1dn\u00e9ho term\u00ednu pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed, tedy\u00a0\u00fater\u00fd <\/strong>1. dubna 2026<\/strong>.<\/strong>\u00a0D\u016fvody mohou b\u00fdt nap\u0159. v\u00e1\u017en\u00e1 nemoc anebo tak\u00e9 skute\u010dnost, \u017ee m\u00e1te p\u0159\u00edjmy, kter\u00e9 podl\u00e9haj\u00ed zdan\u011bn\u00ed v zahrani\u010d\u00ed. Na odklad ale nem\u00e1te automaticky n\u00e1rok, finan\u010dn\u00ed \u00fa\u0159ad jej nemus\u00ed v\u017edy schv\u00e1lit.<\/p>\n

Opravn\u00e9 da\u0148ov\u00e9 prohl\u00e1\u0161en\u00ed<\/strong> pod\u00e1te ve chv\u00edli, kdy zjist\u00edte, \u017ee jste ve sv\u00e9m da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed ud\u011blali chybu. Je jedno, jestli na chybu p\u0159ijdete sami nebo v\u00e1s na ni upozorn\u00ed finan\u010dn\u00ed \u00fa\u0159ad \u2013 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed se pova\u017euje opravn\u00e9, pokud jej st\u00e1le st\u00edh\u00e1te podat v p\u016fvodn\u00edm term\u00ednu <\/strong>pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed. Pou\u017eijete k tomu stejn\u00fd formul\u00e1\u0159 jako k p\u016fvodn\u00edmu da\u0148ov\u00e9mu p\u0159izn\u00e1n\u00ed, jen na prvn\u00ed str\u00e1nce za\u0161krtnete mo\u017enost \u201a\u201aopravn\u00e9\u2018\u2018.<\/p>\n

Oproti tomu dodate\u010dn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/strong> je p\u0159izn\u00e1n\u00ed podan\u00e9 po \u0159\u00e1dn\u00e9m term\u00ednu. Tzn. ve chv\u00edli, kdy zjist\u00edte ve sv\u00e9m da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed chybu (a\u0165 u\u017e sami nebo v\u00e1s na ni upozorn\u00ed finan\u010dn\u00ed \u00fa\u0159ad) a term\u00edn pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed u\u017e uplynul, oprav\u00edte chybu dodate\u010dn\u00fdm da\u0148ov\u00fdm p\u0159izn\u00e1n\u00edm na speci\u00e1ln\u00edm formul\u00e1\u0159i.<\/p>\n

\u00a0<\/span>>> TIP: <\/strong>Zjist\u011bte v\u00edce o opravn\u00e9m a dodate\u010dn\u00e9m da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed<\/a>.<\/div>\n
\u00a0<\/span>>> TIP:<\/strong> Pokud si zpracov\u00e1v\u00e1te da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed sami a nejste si jist\u00ed, jestli m\u00e1te v\u0161e spr\u00e1vn\u011b, doporu\u010dujeme podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed s m\u00edrn\u00fdm p\u0159edstihem a vy\u010dkat se zaplacen\u00edm dan\u011b. Pokud budete m\u00edt v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed z\u0159ejmou chybu, finan\u010dn\u00ed \u00fa\u0159ad se v\u00e1m ozve (\u010dasto i jenom telefonicky), porad\u00ed v\u00e1m, co m\u00e1te opravit a vy stihnete podat opravn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed v term\u00ednu. Teprve potom zaplat\u00edte da\u0148, o kter\u00e9 budete s jistotou v\u011bd\u011bt, \u017ee ji m\u00e1te vypo\u010dtenu spr\u00e1vn\u011b.<\/div>\n

Pro \u00faplnost jedna drobnost na z\u00e1v\u011br. Je jedno, jestli v\u00e1m vznikne povinnost zaplatit da\u0148, nebo ne. Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed mus\u00edte podat v\u017edy, i pokud je v\u00fdsledn\u00e1 da\u0148 nula. Pokud si nejste jist\u00ed, zda se v\u00e1s povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed t\u00fdk\u00e1, ov\u011b\u0159te si to v \u010dl\u00e1nku Kdo mus\u00ed pod\u00e1vat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/a>.<\/p>\n\n