{"id":10272,"date":"2026-02-24T15:18:36","date_gmt":"2026-02-24T14:18:36","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=10272"},"modified":"2026-02-24T15:18:38","modified_gmt":"2026-02-24T14:18:38","slug":"pruvodce-priznani-k-dani-z-pridane-hodnoty","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/pruvodce-priznani-k-dani-z-pridane-hodnoty\/","title":{"rendered":"Pr\u016fvodce: P\u0159izn\u00e1n\u00ed k dani z p\u0159idan\u00e9 hodnoty"},"content":{"rendered":"

Kdo pod\u00e1v\u00e1 p\u0159izn\u00e1n\u00ed k dani z p\u0159idan\u00e9 hodnoty<\/h2>\n

P\u0159izn\u00e1n\u00ed k dani z p\u0159idan\u00e9 hodnoty povinn\u011b<\/strong> pod\u00e1v\u00e1 ka\u017ed\u00fd pl\u00e1tce DPH <\/strong>(p\u0159esn\u00fd v\u00fd\u010det pl\u00e1tc\u016f upravuje \u00a7 108 z\u00e1kona o dani z p\u0159idan\u00e9 hodnoty). Formul\u00e1\u0159 mus\u00edte podat v\u017edy do 25. dne od konce zda\u0148ovac\u00edho obdob\u00ed (m\u011bs\u00edce nebo \u010dtvrtlet\u00ed) a ve stejn\u00e9 lh\u016ft\u011b mus\u00edte \u010d\u00e1stku uhradit.<\/p>\n

Ka\u017ed\u00fd nov\u011b registrovan\u00fd pl\u00e1tce DPH<\/a> se automaticky st\u00e1v\u00e1 m\u011bs\u00ed\u010dn\u00edm pl\u00e1tcem<\/strong>. Pozd\u011bji m\u016f\u017eete p\u0159ej\u00edt na \u010dtvrtletn\u00ed zda\u0148ovac\u00ed obdob\u00ed<\/strong> (a pod\u00e1vat p\u0159izn\u00e1n\u00ed k DPH jednou za \u010dtvrtlet\u00ed) \u2014 konkr\u00e9tn\u011b dva roky po registraci a za podm\u00ednky, \u017ee p\u0159edchoz\u00ed kalend\u00e1\u0159n\u00ed rok v\u00e1\u0161 obrat<\/a> nep\u0159es\u00e1hl 15 mil. korun a nejste nespolehliv\u00fdm pl\u00e1tcem.<\/p>\n

\u00a0<\/span>Tip<\/strong>: P\u0159e\u010dt\u011bte si, jak krok za krokem prob\u00edh\u00e1 registrace k DPH<\/a>.\n<\/div>\n

Elektronick\u00fd formul\u00e1\u0159: jak vyplnit p\u0159izn\u00e1n\u00ed k DPH<\/h2>\n

Od roku 2016 se p\u0159izn\u00e1n\u00ed k dani z p\u0159idan\u00e9 hodnoty pod\u00e1v\u00e1 jen elektronicky<\/a> na online finan\u010dn\u00edm \u00fa\u0159adu MOJE dan\u011b<\/a>. Pro elektronick\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed k DPH<\/a> vyu\u017eijete datovou schr\u00e1nku, od roku 2023 ji povinn\u011b vedou v\u0161ichni podnikatel\u00e9.<\/p>\n

Na platform\u011b p\u0159ejdete na elektronick\u00fd formul\u00e1\u0159 pro da\u0148 z p\u0159idan\u00e9 hodnoty<\/strong>, konkr\u00e9tn\u011b zakliknete p\u0159izn\u00e1n\u00ed k DPH a vypln\u00edte v\u0161echny str\u00e1nky formul\u00e1\u0159e. Prost\u0159ed\u00ed formul\u00e1\u0159e v\u00e1s navede a pokud si nejste jisti, co zadat, porad\u00ed n\u00e1pov\u011bda vedle kolonky.<\/p>\n

Podklady pro zpracov\u00e1n\u00ed p\u0159izn\u00e1n\u00ed v\u00e1m snadno vygeneruje chytr\u00fd \u00fa\u010detn\u00ed program<\/a>.<\/p>\n

TIP: P\u0159e\u010dt\u011bte si, jak vyplnit p\u0159izn\u00e1n\u00ed k dani z p\u0159idan\u00e9 hodnoty<\/a>.<\/p>\n

\"\"
Formul\u00e1\u0159 vypln\u00edte v prost\u0159ed\u00ed online finan\u010dn\u00edho \u00fa\u0159adu.<\/figcaption><\/figure>\n

Podnikatele \u010dasto zaj\u00edm\u00e1, jestli se \u010d\u00e1stky ve formul\u00e1\u0159i zaokrouhluj\u00ed. Ceny se nezaokrouhluj\u00ed<\/strong>, novela z\u00e1kona uv\u00e1d\u00ed, \u017ee: \u201ese do z\u00e1kladu dan\u011b nezahrnuj\u00ed \u010d\u00e1stky, kter\u00e9 vzniknou zaokrouhlen\u00edm celkov\u00e9 v\u00fd\u0161e \u00faplaty p\u0159i dod\u00e1n\u00ed zbo\u017e\u00ed nebo poskytnut\u00ed slu\u017eby na celou korunu.\u201c\u00a0<\/em><\/p>\n

Term\u00edny pro p\u0159izn\u00e1n\u00ed k DPH: \u0159\u00e1dn\u00e9, opravn\u00e9, dodate\u010dn\u00e9 p\u0159izn\u00e1n\u00ed<\/h2>\n

P\u0159ehled term\u00edn\u016f pro pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed k dani z p\u0159idan\u00e9 hodnoty:<\/p>\n

    \n
  1. \u0158\u00e1dn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed <\/strong>se pod\u00e1v\u00e1 do 25 dn\u016f po skon\u010den\u00ed zda\u0148ovac\u00edho obdob\u00ed. Pokud p\u0159ipad\u00e1 na 25. den v\u00edkend, term\u00edn se prodlu\u017euje na n\u00e1sleduj\u00edc\u00ed pracovn\u00ed den.<\/li>\n
  2. Opravn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/strong><\/a> se pod\u00e1v\u00e1 v term\u00ednu, do kter\u00e9ho m\u011blo b\u00fdt odevzd\u00e1no p\u0159izn\u00e1n\u00ed \u0159\u00e1dn\u00e9 (tedy do 25. dne). Pod\u00e1v\u00e1te ho pot\u00e9, co jste \u0159\u00e1dn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed podali, ale zjistili, \u017ee je nutn\u00e9 informace upravit nebo doplnit.<\/li>\n
  3. Dodate\u010dn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/strong><\/a> se pod\u00e1v\u00e1 pot\u00e9, co vypr\u0161\u00ed lh\u016fta pro pod\u00e1n\u00ed \u0159\u00e1dn\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed. Nap\u0159\u00edklad, kdy\u017e jsou v podan\u00e9m p\u0159izn\u00e1n\u00ed chyby a mus\u00edte opravit v\u00fd\u0161e dan\u011b.<\/li>\n<\/ol>\n

    Pozor:<\/strong> P\u0159i oprav\u011b chyby u p\u0159izn\u00e1n\u00ed k DPH vypln\u00edte do dodate\u010dn\u00e9ho p\u0159izn\u00e1n\u00ed pouze rozd\u00edly oproti \u00fadaj\u016fm uveden\u00fdm v p\u016fvodn\u00edm p\u0159izn\u00e1n\u00ed. Dodate\u010dn\u00e9 p\u0159izn\u00e1n\u00ed tedy jen dopl\u0148uje \u0159\u00e1dn\u00e9 \u010di opravn\u00e9 pod\u00e1n\u00ed. Opravn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed oproti tomu zcela nahrazuje \u0159\u00e1dn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed a mus\u00edte ho vyplnit cel\u00e9 znovu.<\/p>\n

    Rozd\u00edly mezi tou trojic\u00ed da\u0148ov\u00fdch p\u0159izn\u00e1n\u00ed podrobn\u011b rozeb\u00edr\u00e1me v \u010dl\u00e1nku Opravn\u00e9 vs. dodate\u010dn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/a>.<\/p>\n

    Pokuta za pozdn\u00ed pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed k DPH<\/h2>\n

    \u00daroky z prodlen\u00ed naskakuj\u00ed po p\u011btidenn\u00edm zpo\u017ed\u011bn\u00ed pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed. Sankce za ka\u017ed\u00fd den prodlen\u00ed je 0,05 % z vypo\u010dten\u00e9 dan\u011b (p\u0159\u00edpadn\u011b jde o 0,01 % da\u0148ov\u00e9 ztr\u00e1ty). Maxim\u00e1ln\u00ed v\u00fd\u0161e postihu je 5 % z dan\u011b nebo celkem 300 tis\u00edc korun. Formul\u00e1\u0159e proto v\u017edy pod\u00e1vejte v\u010das nebo s dostate\u010dn\u00fdm p\u0159edstihem.<\/p>\n

    Opozdilce \u010dek\u00e1 podobn\u00fd postih i v p\u0159\u00edpad\u011b, pokud nezaplat\u00ed v\u010das da\u0148<\/strong>.<\/p>\n

    \u00a0<\/span>Tip<\/strong>: Software na da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/a> v\u00fdrazn\u011b usnadn\u00ed vypln\u011bn\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed, vyu\u017eij\u00ed ho p\u0159edev\u0161\u00edm da\u0148ov\u00ed poradci a \u00fa\u010detn\u00ed firmy.<\/p>\n<\/div>\n

    Souhrnn\u00e9 hl\u00e1\u0161en\u00ed k DPH<\/h2>\n

    Souhrnn\u00e9 hl\u00e1\u0161en\u00ed slou\u017e\u00ed ke kontrole pro \u010dlensk\u00e9 st\u00e1ty Evropsk\u00e9 unie (EU). Ov\u011b\u0159\u00ed si, zda-li bylo poskytnut\u00e9 pln\u011bn\u00ed nap\u0159\u00ed\u010d uni\u00ed zdan\u011bno. Souhrnn\u00e9 hl\u00e1\u0161en\u00ed se tak t\u00fdk\u00e1 v\u0161ech pl\u00e1tc\u016f DPH, kte\u0159\u00ed dod\u00e1vaj\u00ed zbo\u017e\u00ed \u010di poskytuj\u00ed slu\u017eby do dal\u0161\u00edho st\u00e1tu EU<\/strong>.<\/p>\n

    Stejn\u011b jako p\u0159izn\u00e1n\u00ed k DPH se pod\u00e1v\u00e1 pouze elektronicky a \u00fadaje, kter\u00e9 v hl\u00e1\u0161en\u00ed uv\u00e1d\u00edte, vypl\u0148ujete tak\u00e9 do p\u0159izn\u00e1n\u00ed.<\/p>\n

    \u010ct\u011bte, jak na souhrnn\u00e9 hl\u00e1\u0161en\u00ed k DPH<\/a>, a\u0165 se vyhnete mo\u017en\u00fdm chyb\u00e1m.<\/p>\n\n