{"id":13148,"date":"2025-03-12T14:11:11","date_gmt":"2025-03-12T13:11:11","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=13148"},"modified":"2025-03-12T14:11:14","modified_gmt":"2025-03-12T13:11:14","slug":"odlozena-dan-co-to-je-a-jak-ji-uctovat","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/odlozena-dan-co-to-je-a-jak-ji-uctovat\/","title":{"rendered":"Odlo\u017een\u00e1 da\u0148: co to je a jak ji \u00fa\u010dtovat?"},"content":{"rendered":"<p>Odlo\u017een\u00e1 da\u0148 je n\u011bco zcela jin\u00e9ho \u2013 nevyjad\u0159uje, kolik pen\u011bz m\u00e1te finan\u010dn\u00edmu \u00fa\u0159adu poslat, ani ne\u0159\u00edk\u00e1, \u017ee byste m\u011bli platit da\u0148 pozd\u011bji.<\/p>\n<h2>Co je odlo\u017een\u00e1 da\u0148 a jak\u00e9 jsou druhy<\/h2>\n<p>Odlo\u017een\u00e1 da\u0148 je <strong>do\u010dasn\u00fdm rozd\u00edlem<\/strong> mezi \u00fa\u010detn\u00edm a da\u0148ov\u00fdm pojet\u00edm \u00fa\u010detn\u00edch p\u0159\u00edpad\u016f. Jde o \u00fa\u010detn\u00ed konstrukt, jeho\u017e smyslem je dodr\u017een\u00ed akru\u00e1ln\u00edho principu v <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/co-je-podvojne-ucetnictvi-a-kdo-ho-musi-vest\/\">\u00fa\u010detnictv\u00ed<\/a> (vykazov\u00e1n\u00ed ve v\u011bcn\u00e9 a \u010dasov\u00e9 souvislosti).<\/p>\n<p>Druhy odlo\u017een\u00e9 dan\u011b:<\/p>\n<ul>\n<li><strong>Odlo\u017een\u00fd da\u0148ov\u00fd z\u00e1vazek<\/strong><\/li>\n<\/ul>\n<p>Vznik\u00e1, pokud je \u00fa\u010detn\u00ed z\u016fstatkov\u00e1 cena vy\u0161\u0161\u00ed ne\u017e da\u0148ov\u00e1 z\u016fstatkov\u00e1 cena. Jde o \u010d\u00e1stku, kter\u00e1 v\u00e1m v budoucnu <strong>zv\u00fd\u0161\u00ed da\u0148 z p\u0159\u00edjm\u016f<\/strong>.<\/p>\n<p>P\u0159\u00edklady:<\/p>\n<ul>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/ucetni-vs-danovy-odpis-cem-se-lisi-spocitate\/\">\u00fa\u010detn\u00ed odpisy<\/a> vybaven\u00ed aktu\u00e1ln\u011b ni\u017e\u0161\u00ed ne\u017e da\u0148ov\u00e9 odpisy,<\/li>\n<li>saldo neuhrazen\u00fdch v\u00fdnosov\u00fdch smluvn\u00edch pokut.<\/li>\n<\/ul>\n<ul>\n<li><strong>Odlo\u017een\u00e1 da\u0148ov\u00e1 pohled\u00e1vka<\/strong><\/li>\n<\/ul>\n<p>Vznik\u00e1, pokud je \u00fa\u010detn\u00ed z\u016fstatkov\u00e1 cena ni\u017e\u0161\u00ed ne\u017e da\u0148ov\u00e1 z\u016fstatkov\u00e1 cena.<\/p>\n<p>Jde o \u010d\u00e1stku, kter\u00e1 v\u00e1m v budoucnu <strong>sn\u00ed\u017e\u00ed da\u0148 z p\u0159\u00edjm\u016f<\/strong>.<\/p>\n<p>P\u0159\u00edklady:<\/p>\n<ul>\n<li>\u00fa\u010detn\u00ed opravn\u00e9 polo\u017eky k pohled\u00e1vk\u00e1m, ze kter\u00fdch se v budoucnu stanou da\u0148ov\u00e9 opravn\u00e9 polo\u017eky k pohled\u00e1vk\u00e1m,<\/li>\n<li>neuplatn\u011bn\u00ed da\u0148ov\u00e9 ztr\u00e1ty.<\/li>\n<\/ul>\n<p>Odlo\u017eenou da\u0148 upravuje <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2002-500#cast4\" target=\"_blank\" rel=\"noopener\">vyhl\u00e1\u0161ka \u010d. 500\/2002 Sb.<\/a> v paragrafu 59 a <a href=\"https:\/\/www.mfcr.cz\/assets\/cs\/media\/Ucetnictvi_2018_Ceske-ucetni-standardy-pro-500-2002_v02.pdf\">\u010cesk\u00fd \u00fa\u010detn\u00ed standard \u010d. 003<\/a>.<\/p>\n<h2>Koho se t\u00fdk\u00e1 odlo\u017een\u00e1 da\u0148<\/h2>\n<p>O odlo\u017een\u00e9 dani \u00fa\u010dtuj\u00ed:<\/p>\n<ul>\n<li>\u00fa\u010detn\u00ed jednotky, kter\u00e9 maj\u00ed povinnost m\u00edt <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/ucetni-zaverka-ukazuje-tom-vase-firma-sestavit\/\">\u00fa\u010detn\u00ed z\u00e1v\u011brku<\/a> <strong>ov\u011b\u0159enou auditorem<\/strong>,<\/li>\n<li>a <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/kategorie-ucetnich-jednotek-zjistete-kam-patrite\/\">akciov\u00e9 spole\u010dnosti<\/a>.<\/li>\n<\/ul>\n<p>Ostatn\u00ed \u00fa\u010detn\u00ed jednotky mohou o odlo\u017een\u00e9 dani <strong>\u00fa\u010dtovat dobrovoln\u011b<\/strong> \u2013 d\u011blaj\u00ed to z d\u016fvodu srovnatelnosti \u00fa\u010detn\u00edch informac\u00ed v p\u0159\u00edpad\u011b, \u017ee v minulosti o odlo\u017een\u00e9 dani \u00fa\u010dtovat musely.<\/p>\n<figure id=\"attachment_13150\" aria-describedby=\"caption-attachment-13150\" style=\"width: 1024px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" class=\"size-large wp-image-13150\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/odlozena_dan_co_to_je_a_jak_ji_uctovat-1-1024x768.jpg\" alt=\"Odlo\u017een\u00e1 da\u0148 se nej\u010dast\u011bji t\u00fdk\u00e1 velk\u00fdch spole\u010dnost\u00ed.\" width=\"1024\" height=\"768\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/odlozena_dan_co_to_je_a_jak_ji_uctovat-1-1024x768.jpg 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/odlozena_dan_co_to_je_a_jak_ji_uctovat-1-300x225.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/odlozena_dan_co_to_je_a_jak_ji_uctovat-1-150x113.jpg 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/odlozena_dan_co_to_je_a_jak_ji_uctovat-1-768x576.jpg 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/odlozena_dan_co_to_je_a_jak_ji_uctovat-1-1536x1152.jpg 1536w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/odlozena_dan_co_to_je_a_jak_ji_uctovat-1.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption id=\"caption-attachment-13150\" class=\"wp-caption-text\">Odlo\u017een\u00e1 da\u0148 se nej\u010dast\u011bji t\u00fdk\u00e1 velk\u00fdch spole\u010dnost\u00ed.<\/figcaption><\/figure>\n<h2>Jak se po\u010d\u00edt\u00e1 odlo\u017een\u00e1 da\u0148?<\/h2>\n<p>V\u00fdpo\u010det odlo\u017een\u00e9 dan\u011b je n\u00e1sleduj\u00edc\u00ed \u2013 <strong>p\u0159echodn\u00e9 rozd\u00edly se vyn\u00e1sob\u00ed<\/strong> <strong>sazbou dan\u011b<\/strong> z p\u0159\u00edjm\u016f, kter\u00e1 bude platn\u00e1 v obdob\u00ed, kdy budete uplat\u0148ovat rozd\u00edl. Pokud nev\u00edte o tom, \u017ee by se sazba dan\u011b m\u011bla m\u011bnit, po\u010d\u00edt\u00e1te s aktu\u00e1ln\u00ed sazbou.<\/p>\n<p>Jestli\u017ee se ale zm\u011bn\u00ed, je nutno <strong>p\u0159epo\u010d\u00edtat z\u016fstatek \u00fa\u010dtu odlo\u017een\u00e9 dan\u011b<\/strong> a rozd\u00edl za\u00fa\u010dtovat prost\u0159ednictv\u00edm \u00fa\u010dtu v \u00fa\u010dtov\u00e9 skupin\u011b 59.<\/p>\n<p>V\u00fdpo\u010det odlo\u017een\u00e9 dan\u011b je zalo\u017een\u00fd na z\u00e1vazkov\u00e9 metod\u011b vych\u00e1zej\u00edc\u00ed z rozvahov\u00e9ho p\u0159\u00edstupu. To znamen\u00e1, \u017ee <strong>odlo\u017een\u00e1 da\u0148 bude uplatn\u011bn\u00e1 v pozd\u011bj\u0161\u00edm obdob\u00ed<\/strong>, ne\u017e ve kter\u00e9m jste ji spo\u010d\u00edtali a vyk\u00e1zali.<\/p>\n<link rel=\"stylesheet\" href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\n<script type=\"text\/javascript\">\n    var smFormInterval = null;\n\n    jQuery(document).ready(function() {\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \n            e.preventDefault();\n\n            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\n            }\n            else\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\n            }*\/\n\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\n            e.preventDefault();\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\n            e.preventDefault();\n            \n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\n\n            if (email.length == 0)\n            {\n                alert(\"Pros\u00edm zadejte v\u00e1\u0161 e-mail.\");\n                return false;\n            }\n            if (!shortcodeSmartmailingForm_validateEmail(email))\n            {\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\n                return false;\n            }\n\n            jQuery.ajax({\n                url: \"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\n                type: \"POST\",\n                dataType: \"text\",\n                cache: false,\n                data: {\n                    \"email\": email,\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\n                }\n            }).done(function (response, textStatus, jqXHR)\n            {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n            });\n\n            return false;\n        });\n    });\n\n    function shortcodeSmartmailingForm_validateEmail(email)\n    {\n        var re = \/^(([^<>()[\\]\\\\.,;:\\s@\\\"]+(\\.[^<>()[\\]\\\\.,;:\\s@\\\"]+)*)|(\\\".+\\\"))@((\\[[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\])|(([a-zA-Z\\-0-9]+\\.)+[a-zA-Z]{2,}))$\/;\n        return re.test(email);\n    }\n<\/script>\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13148\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Dopl\u0148te si mezery v dan\u00edch a \u00fa\u010detnictv\u00ed            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    P\u0159ihlaste se k n\u011bkolikad\u00edln\u00e9mu e-mailov\u00e9mu seri\u00e1lu a z\u00edskejte to nejlep\u0161\u00ed z blogu Money.cz.                    <a class=\"info\" title=\"E-maily v\u00e1m budou zas\u00edl\u00e1ny maxim\u00e1ln\u011b dvakr\u00e1t do m\u011bs\u00edce. Z odb\u011bru se m\u016f\u017eete kdykoliv odhl\u00e1sit.\">info<\/a>\n                <\/p>\n            <\/div>\n        <\/div>\n\n        <div class=\"ffooter\">\n            <div class=\"se-body\">\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadejte v\u00e1\u0161 e-mail\" \/>\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"S1\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13148\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\n\n                <div class=\"se-submit\">\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chci b\u00fdt v obraze\">Chci b\u00fdt v obraze<\/button>\n                                          <p class=\"mlctr success\" style=\"display: none;\">D\u011bkujeme, <strong>zkontrolujte Va\u0161i e-mailovou schr\u00e1nku<\/strong> pro potvrzen\u00ed odb\u011bru.<\/p>\n                                    <\/div>\n            <\/div>\n                          <p class=\"smart-disclaimer\">Odesl\u00e1n\u00edm souhlas\u00edte s na\u0161imi\n                <a href=\"https:\/\/money.cz\/ochrana-osobnich-udaju\/#zzvou\" target=\"_blank\">z\u00e1sadami pro zpracov\u00e1n\u00ed osobn\u00edch \u00fadaj\u016f<\/a>.\n              <\/p>\n                    <\/div>\n    <\/div>\n<\/form>\n<h2>Kdy se \u00fa\u010dtuje o odlo\u017een\u00e9 dani?<\/h2>\n<p>O odlo\u017een\u00e9m da\u0148ov\u00e9m z\u00e1vazku \u00fa\u010dtujete v\u017edy, kdy\u017e vznikne.<\/p>\n<h2>Jak na \u00fa\u010dtov\u00e1n\u00ed odlo\u017een\u00e9 dan\u011b?<\/h2>\n<p><strong>Postup se li\u0161\u00ed <\/strong>podle toho, jestli o odlo\u017een\u00e9 dani \u00fa\u010dtujete prvn\u00edm rokem, nebo opakovan\u011b.<\/p>\n<p><strong>P\u0159i prvn\u00edm \u00fa\u010dtov\u00e1n\u00ed<\/strong> se \u010d\u00e1st odlo\u017een\u00e9 dan\u011b, kter\u00e1 se vztahuje k p\u0159edchoz\u00edm \u00fa\u010detn\u00edm obdob\u00edm, za\u00fa\u010dtuje na \u00fa\u010dtech \u00fa\u010dtov\u00e9 skupiny 42. \u010c\u00e1st, kter\u00e1 se vztahuje k b\u011b\u017en\u00e9mu \u00fa\u010detn\u00edmu obdob\u00ed, za\u00fa\u010dtujete na \u00fa\u010dtech \u00fa\u010dtov\u00e9 skupiny 59.<\/p>\n<p><strong>V n\u00e1sleduj\u00edc\u00edch letech<\/strong> se na \u00fa\u010dtu \u00fa\u010dtov\u00e9 skupiny 48 \u00fa\u010dtuje zv\u00fd\u0161en\u00ed nebo sn\u00ed\u017een\u00ed odlo\u017een\u00e9 dan\u011b meziro\u010dn\u011b vypo\u010dten\u00e9 ze v\u0161ech p\u0159echodn\u00fdch rozd\u00edl\u016f. V p\u0159\u00edpad\u011b zm\u011bny metody se vznikl\u00e9 rozd\u00edly za\u00fa\u010dtuj\u00ed na \u00fa\u010dtech \u00fa\u010dtov\u00e9 skupiny 42.<\/p>\n<h2>Jak pom\u016f\u017ee \u00fa\u010detn\u00ed program Money S3<\/h2>\n<p>V Money S3 zvl\u00e1dnete ve\u0161kerou \u00fa\u010detn\u00ed agendu, v\u010detn\u011b <strong>\u00fa\u010dtov\u00e1n\u00ed odlo\u017een\u00e9 dan\u011b<\/strong>. Program funguje jako centr\u00e1ln\u00ed m\u00edsto pro v\u0161echny z\u00e1kladn\u00ed firemn\u00ed agendy. Krom\u011b \u00fa\u010detnictv\u00ed v n\u011bm m\u016f\u017eete zpracov\u00e1vat mzdy, vytv\u00e1\u0159et podklady pro \u00fa\u0159ady, v\u00e9st sklad, evidovat majetek, v\u00e9st knihu j\u00edzd nebo \u00fa\u010detn\u00ed program propojit s va\u0161\u00edm e-shopem a t\u00edm \u0159adu \u010dinnost\u00ed automatizujete.<\/p>\n<p>Money S3 si <strong>zdarma vyzkou\u0161\u00edte<\/strong> \u2013 sta\u010d\u00ed si <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">st\u00e1hnout verzi Start<\/a>. M\u016f\u017ee ji pou\u017e\u00edvat neomezen\u011b dlouho, jste limitov\u00e1ni jen po\u010dtem \u00fakon\u016f. Zdarma vytvo\u0159\u00edte nap\u0159\u00edklad 500 z\u00e1znam\u016f v \u00fa\u010detn\u00edm den\u00edku.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Odlo\u017een\u00e1 da\u0148 je n\u011bco zcela jin\u00e9ho \u2013 nevyjad\u0159uje, kolik pen\u011bz m\u00e1te finan\u010dn\u00edmu \u00fa\u0159adu poslat, ani ne\u0159\u00edk\u00e1, \u017ee byste m\u011bli platit da\u0148 pozd\u011bji. Co je odlo\u017een\u00e1 &#8230;<\/p>\n","protected":false},"author":34,"featured_media":13151,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[16,8],"tags":[64,116,99],"class_list":["post-13148","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-pravnickych-osob","category-dane","tag-dan-z-prijmu","tag-pravnicka-osoba","tag-ucetnictvi"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13148","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/users\/34"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=13148"}],"version-history":[{"count":8,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13148\/revisions"}],"predecessor-version":[{"id":13166,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13148\/revisions\/13166"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/13151"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=13148"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=13148"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=13148"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}