{"id":1577,"date":"2025-08-20T19:54:57","date_gmt":"2025-08-20T17:54:57","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/opravne-vs-dodatecne-danove-priznani-vite-cem-presne-rozdil\/"},"modified":"2025-08-20T19:54:59","modified_gmt":"2025-08-20T17:54:59","slug":"opravne-vs-dodatecne-danove-priznani-vite-cem-presne-rozdil","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/opravne-vs-dodatecne-danove-priznani-vite-cem-presne-rozdil\/","title":{"rendered":"Opravn\u00e9 vs. dodate\u010dn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed. V\u00edte, v \u010dem p\u0159esn\u011b je rozd\u00edl?"},"content":{"rendered":"<h2>Opravn\u00e9 p\u0159izn\u00e1n\u00ed: kdy\u017e chcete je\u0161t\u011b v term\u00ednu napravit chybu<\/h2>\n<p>Opravn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed pod\u00e1v\u00e1te v p\u0159\u00edpad\u011b, \u017ee jste v \u0159\u00e1dn\u00e9m p\u0159izn\u00e1n\u00ed ud\u011blali chybu, p\u0159i\u0161li jste na ni, a je\u0161t\u011b v term\u00ednu pro odevzd\u00e1n\u00ed p\u0159izn\u00e1n\u00ed chcete tuto chybu napravit. D\u016fle\u017eit\u00e9 je v\u011bd\u011bt, \u017ee <strong>opravn\u00fdm da\u0148ov\u00fdm p\u0159izn\u00e1n\u00edm se zcela nahrazuje p\u0159izn\u00e1n\u00ed \u0159\u00e1dn\u00e9<\/strong>. To znamen\u00e1, \u017ee jakmile pod\u00e1te opravn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, to \u0159\u00e1dn\u00e9 \u201ezanik\u00e1\u201c a \u00fa\u0159ady berou v potaz pouze p\u0159izn\u00e1n\u00ed opravn\u00e9.<\/p>\n<p>Opravn\u00fdch da\u0148ov\u00fdch p\u0159izn\u00e1n\u00ed <strong>m\u016f\u017eete teoreticky podat nekone\u010dn\u011b mnoho<\/strong>, tak\u017ee kdy\u017e ud\u011bl\u00e1te chybu i v opravn\u00e9m p\u0159izn\u00e1n\u00ed, m\u016f\u017eete si ho znovu opravit. V\u017edy ale mus\u00edte splnit podm\u00ednku, \u017ee p\u0159izn\u00e1n\u00ed pod\u00e1v\u00e1te je\u0161t\u011b v term\u00ednu. \u00da\u0159ady pak berou v potaz v\u017edy posledn\u00ed podan\u00e9 opravn\u00e9 p\u0159izn\u00e1n\u00ed \u2013 tedy to nejnov\u011bj\u0161\u00ed.<\/p>\n<h2>Term\u00edn pro opravn\u00e9 p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjmu a k DPH<\/h2>\n<p>P\u0159ipom\u00edn\u00e1me, \u017ee opravn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed <strong>m\u016f\u017eete podat pouze v term\u00ednu<\/strong>, do kter\u00e9ho jste m\u011bli odevzdat p\u0159izn\u00e1n\u00ed \u0159\u00e1dn\u00e9. U p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjmu za p\u0159edchoz\u00ed rok je to <strong>do konce dubna<\/strong> p\u0159i elektronick\u00e9m pod\u00e1n\u00ed (p\u0159\u00edpadn\u011b do konce \u010dervna, pokud m\u00e1te ohl\u00e1\u0161en\u00e9ho da\u0148ov\u00e9ho poradce), u p\u0159izn\u00e1n\u00ed k DPH <strong>do 25. dne v n\u00e1sleduj\u00edc\u00edm m\u011bs\u00edci<\/strong> po skon\u010den\u00ed va\u0161eho zda\u0148ovac\u00edho obdob\u00ed (m\u011bs\u00edce nebo \u010dtvrtlet\u00ed).<\/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\/1577\">\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\/1577\">\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>Dodate\u010dn\u00e9 p\u0159izn\u00e1n\u00ed: kdy\u017e napravujete chybu po term\u00ednu<\/h2>\n<p>Pokud ve sv\u00e9m \u0159\u00e1dn\u00e9m nebo opravn\u00e9m da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed najdete chybu, ale u\u017e vypr\u0161el \u0159\u00e1dn\u00fd term\u00edn pro pod\u00e1n\u00ed, mus\u00edte podat p\u0159izn\u00e1n\u00ed dodate\u010dn\u00e9 \u2013 a to zejm\u00e9na pokud m\u00e1te odv\u00e1d\u011bt vy\u0161\u0161\u00ed da\u0148, ne\u017e jste si p\u016fvodn\u011b spo\u010d\u00edtali.<\/p>\n<p>Dodate\u010dn\u00e9 p\u0159izn\u00e1n\u00ed se li\u0161\u00ed u dan\u011b z p\u0159\u00edjmu a DPH:<\/p>\n<ul>\n<li>Pokud opravujete chybu <strong>v p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f, vypl\u0148ujete formul\u00e1\u0159 znovu<\/strong>. Uv\u00e1d\u00edte do n\u011bj cel\u00e9 hodnoty, ne jen rozd\u00edly oproti p\u016fvodn\u00edm hodnot\u00e1m. Rozd\u00edly dopln\u00edte jen do rozd\u00edlov\u00fdch \u0159\u00e1dk\u016f v odd\u00edlu Dodate\u010dn\u00e9 DAP a uvedete sem i d\u016fvod opravy. Dodate\u010dn\u00e9 p\u0159izn\u00e1n\u00ed v tomto p\u0159\u00edpad\u011b nahrazuje \u0159\u00e1dn\u00e9 \u010di opravn\u00e9 p\u0159izn\u00e1n\u00ed.<\/li>\n<li>P\u0159i oprav\u011b chyby <strong>u p\u0159izn\u00e1n\u00ed k DPH<\/strong> vypln\u00edte do dodate\u010dn\u00e9ho p\u0159izn\u00e1n\u00ed pouze <strong>rozd\u00edly oproti \u00fadaj\u016fm<\/strong> 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.<\/li>\n<\/ul>\n<p>Rozhodn\u011b plat\u00ed, \u017ee pokud ve sv\u00e9m da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed po term\u00ednu najdete chybu, <strong>je lep\u0161\u00ed dobrovoln\u011b podat dodate\u010dn\u00e9 p\u0159izn\u00e1n\u00ed ne\u017e pasivn\u011b \u010dekat na v\u00fdzvu od finan\u010dn\u00edho \u00fa\u0159adu<\/strong>. Pokud toti\u017e kv\u016fli chyb\u011b nap\u0159\u00edklad neodvedete da\u0148 v pln\u00e9 v\u00fd\u0161i, m\u016f\u017ee po v\u00e1s finan\u010dn\u00ed \u00fa\u0159ad n\u00e1sledn\u011b po\u017eadovat pen\u00e1le.<\/p>\n<h2>Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed v \u00fa\u010detn\u00edm programu<\/h2>\n<p>Pod\u00e1v\u00e1n\u00ed p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f nebo k DPH je p\u0159\u00edjemn\u011bj\u0161\u00ed, kdy\u017e m\u00e1te po ruce <a href=\"https:\/\/money.cz\/produkty\/\">\u0161ikovn\u00fd ekonomick\u00fd syst\u00e9m typu Money<\/a>. Ten v\u00e1m nap\u0159\u00edklad v\u016fbec neumo\u017en\u00ed podat dodate\u010dn\u00e9 p\u0159izn\u00e1n\u00ed, pokud nem\u00e1te podan\u00e9 \u0159\u00e1dn\u00e9 nebo opravn\u00e9, upozor\u0148uje v\u00e1s na v\u0161echny lh\u016fty a vypl\u0148ov\u00e1n\u00ed formul\u00e1\u0159\u016f je d\u00edky intuitivn\u00edmu pr\u016fvodci jednodu\u0161\u0161\u00ed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Opravn\u00e9 p\u0159izn\u00e1n\u00ed: kdy\u017e chcete je\u0161t\u011b v term\u00ednu napravit chybu Opravn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed pod\u00e1v\u00e1te v p\u0159\u00edpad\u011b, \u017ee jste v \u0159\u00e1dn\u00e9m p\u0159izn\u00e1n\u00ed ud\u011blali chybu, p\u0159i\u0161li jste na &#8230;<\/p>\n","protected":false},"author":2,"featured_media":1578,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[8,13],"tags":[94],"class_list":["post-1577","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dane","category-sprava-dane","tag-sprava-dane"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1577","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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=1577"}],"version-history":[{"count":7,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1577\/revisions"}],"predecessor-version":[{"id":17912,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1577\/revisions\/17912"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/1578"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=1577"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=1577"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=1577"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}