{"id":18219,"date":"2025-12-11T07:00:00","date_gmt":"2025-12-11T06:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=18219"},"modified":"2025-12-01T15:30:16","modified_gmt":"2025-12-01T14:30:16","slug":"jak-uctovat-odlozenou-dan","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-odlozenou-dan\/","title":{"rendered":"Jak \u00fa\u010dtovat odlo\u017eenou da\u0148"},"content":{"rendered":"<p>O odlo\u017een\u00e9 dani z\u00a0p\u0159\u00edjm\u016f se \u00fa\u010dtuje ve t\u0159ech situac\u00edch:<\/p>\n<ol style=\"list-style-type: lower-alpha;\">\n<li>Jedn\u00e1 se o \u00fa\u010detn\u00ed jednotku konsolidovanou nebo konsoliduj\u00edc\u00ed, kter\u00e1 je sou\u010d\u00e1st\u00ed konsolida\u010dn\u00edho celku dle z\u00e1kona \u010d. 563\/1991 Sb., o \u00fa\u010detnictv\u00ed, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f.<\/li>\n<li>Jedn\u00e1 se o \u00fa\u010detn\u00ed jednotku, kter\u00e1 m\u00e1 povinnost m\u00edt \u00fa\u010detn\u00ed z\u00e1v\u011brku ov\u011b\u0159enou auditorem.<\/li>\n<li>\u00da\u010detn\u00ed jednotka se dobrovoln\u011b rozhodne o \u00fa\u010dtov\u00e1n\u00ed o odlo\u017een\u00e9 dani.<\/li>\n<\/ol>\n<p>Titulem pro vznik odlo\u017een\u00e9 da\u0148ov\u00e9 pohled\u00e1vky jsou zejm\u00e9na:<\/p>\n<ul>\n<li>vy\u0161\u0161\u00ed da\u0148ov\u00e1 z\u016fstatkov\u00e1 cena ne\u017e \u00fa\u010detn\u00ed z\u016fstatkov\u00e1 cena dlouhodob\u00e9ho majetku,<\/li>\n<li>tvorba opravn\u00e9 polo\u017eky k\u00a0aktivn\u00ed polo\u017ece, p\u0159i\u010dem\u017e tato tvorba opravn\u00e9 polo\u017eky p\u0159edstavuje pouze \u00fa\u010detn\u00ed n\u00e1klad, nikoliv n\u00e1klad da\u0148ov\u00fd z\u00a0hlediska z\u00e1kona \u010d. 586\/1992 Sb., o dan\u00edch z\u00a0p\u0159\u00edjm\u016f, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f,<\/li>\n<li>tvorba rezervy, p\u0159i\u010dem\u017e tato tvorba rezervy p\u0159edstavuje pouze \u00fa\u010detn\u00ed n\u00e1klad, nikoliv n\u00e1klad da\u0148ov\u00fd z\u00a0hlediska z\u00e1kona \u010d. 586\/1992 Sb., o dan\u00edch z\u00a0p\u0159\u00edjm\u016f, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f a z\u00e1kona \u010d. 593\/1992 Sb., o rezerv\u00e1ch pro zji\u0161t\u011bn\u00ed z\u00e1kladu dan\u011b z\u00a0p\u0159\u00edjm\u016f, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f,<\/li>\n<li>pojistn\u00e9 na soci\u00e1ln\u00ed zabezpe\u010den\u00ed a ve\u0159ejn\u00e9 zdravotn\u00ed poji\u0161t\u011bn\u00ed, kter\u00e9 nebylo zam\u011bstnavatelem uhrazeno do konce kalend\u00e1\u0159n\u00edho m\u011bs\u00edce n\u00e1sleduj\u00edc\u00edho po skon\u010den\u00ed zda\u0148ovac\u00edho obdob\u00ed,<\/li>\n<li>neuhrazen\u00e9 n\u00e1kladov\u00e9 smluvn\u00ed sankce (smluvn\u00ed pokuty, smluvn\u00ed \u00faroky z\u00a0prodlen\u00ed),<\/li>\n<li>neuhrazen\u00e1 n\u00e1kladov\u00e1 da\u0148 z\u00a0nemovit\u00fdch v\u011bc\u00ed,<\/li>\n<li>neuplatn\u011bn\u00e1 da\u0148ov\u00e1 ztr\u00e1ta.<\/li>\n<\/ul>\n<p>O odlo\u017een\u00e9 da\u0148ov\u00e9 pohled\u00e1vce se \u00fa\u010dtuje na vrub (MD) \u00fa\u010dtov\u00e9 skupiny 48 \u2013 Odlo\u017een\u00fd da\u0148ov\u00fd z\u00e1vazek a pohled\u00e1vka (v praxi nej\u010dast\u011bji na \u00fa\u010det 481 \u2013 Odlo\u017een\u00e1 da\u0148ov\u00e1 pohled\u00e1vka) a ve prosp\u011bch (D) \u00fa\u010dtov\u00e9 skupiny 59 \u2013 Dan\u011b z\u00a0p\u0159\u00edjm\u016f a p\u0159evodov\u00e9 \u00fa\u010dty a rezerva na da\u0148 z\u00a0p\u0159\u00edjm\u016f (v praxi nej\u010dast\u011bji na \u00fa\u010det 592 \u2013 Da\u0148 z\u00a0p\u0159\u00edjm\u016f z\u00a0b\u011b\u017en\u00e9 \u010dinnosti \u2013 odlo\u017een\u00e1).<\/p>\n<p>V\u00a0p\u0159\u00edpad\u011b, \u017ee pominou tituly pro jej\u00ed existenci, \u00fa\u010dtuje se opa\u010dn\u00fdm \u00fa\u010detn\u00edm z\u00e1pisem.<\/p>\n<p>V\u00a0prvn\u00edm roce \u00fa\u010dtov\u00e1n\u00ed o odlo\u017een\u00e9 dani z\u00a0p\u0159\u00edjm\u016f se ne\u00fa\u010dtuje v\u00fdsledkov\u011b pomoc\u00ed \u00fa\u010dtu 592 \u2013 Da\u0148 z\u00a0p\u0159\u00edjm\u016f z\u00a0b\u011b\u017en\u00e9 \u010dinnosti \u2013 odlo\u017een\u00e1, n\u00fdbr\u017e prost\u0159ednictv\u00edm \u00fa\u010dtu 424 \u2013 Jin\u00fd v\u00fdsledek hospoda\u0159en\u00ed minul\u00fdch let.<\/p>\n<p>P\u0159\u00edklad:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\n<p>\u00da\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Text<\/p>\n<\/td>\n<td>\n<p>\u010c\u00e1stka<\/p>\n<\/td>\n<td>\n<p>MD<\/p>\n<\/td>\n<td>\n<p>D<\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Odlo\u017een\u00e1 da\u0148ov\u00e1 pohled\u00e1vka<\/p>\n<\/td>\n<td>\n<p>K\u010d 10.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>481<\/p>\n<\/td>\n<td>\n<p>592<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Zru\u0161en\u00ed odlo\u017een\u00e9 da\u0148ov\u00e9 pohled\u00e1vky<\/p>\n<\/td>\n<td>\n<p>K\u010d 10.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>592<\/p>\n<\/td>\n<td>\n<p>481<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Titulem pro vznik odlo\u017een\u00e9ho da\u0148ov\u00e9ho z\u00e1vazku jsou zejm\u00e9na:<\/p>\n<ul>\n<li>vy\u0161\u0161\u00ed \u00fa\u010detn\u00ed z\u016fstatkov\u00e1 cena ne\u017e da\u0148ov\u00e1 z\u016fstatkov\u00e1 cena dlouhodob\u00e9ho majetku,<\/li>\n<li>neuhrazen\u00e9 v\u00fdnosov\u00e9 smluvn\u00ed sankce (smluvn\u00ed pokuty, smluvn\u00ed \u00faroky z\u00a0prodlen\u00ed).<\/li>\n<\/ul>\n<p>O odlo\u017een\u00e9m da\u0148ov\u00e9m z\u00e1vazku se \u00fa\u010dtuje na vrub (MD) \u00fa\u010dtov\u00e9 skupiny 59 \u2013 Dan\u011b z\u00a0p\u0159\u00edjm\u016f a p\u0159evodov\u00e9 \u00fa\u010dty a rezerva na da\u0148 z\u00a0p\u0159\u00edjm\u016f (v praxi nej\u010dast\u011bji na \u00fa\u010det 592 \u2013 Da\u0148 z\u00a0p\u0159\u00edjm\u016f z\u00a0b\u011b\u017en\u00e9 \u010dinnosti \u2013 odlo\u017een\u00e1) a ve prosp\u011bch (D) \u00fa\u010dtov\u00e9 skupiny 48 \u2013 Odlo\u017een\u00fd da\u0148ov\u00fd z\u00e1vazek a pohled\u00e1vka (v praxi nej\u010dast\u011bji na \u00fa\u010det 481 \u2013 Odlo\u017een\u00fd da\u0148ov\u00fd z\u00e1vazek).<\/p>\n<p>V\u00a0p\u0159\u00edpad\u011b, \u017ee pominou tituly pro jeho existenci, \u00fa\u010dtuje se opa\u010dn\u00fdm \u00fa\u010detn\u00edm z\u00e1pisem.<\/p>\n<p>P\u0159\u00edklad:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\n<p>\u00da\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Text<\/p>\n<\/td>\n<td>\n<p>\u010c\u00e1stka<\/p>\n<\/td>\n<td>\n<p>MD<\/p>\n<\/td>\n<td>\n<p>D<\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Odlo\u017een\u00fd da\u0148ov\u00fd z\u00e1vazek<\/p>\n<\/td>\n<td>\n<p>K\u010d 10.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>592<\/p>\n<\/td>\n<td>\n<p>481<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Zru\u0161en\u00ed odlo\u017een\u00e9ho da\u0148ov\u00e9ho z\u00e1vazku<\/p>\n<\/td>\n<td>\n<p>K\u010d 10.000,&#8211;<\/p>\n<\/td>\n<td>\n<p>481<\/p>\n<\/td>\n<td>\n<p>592<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n    <div class=\"promoboxs3\">\n      <div class=\"promoboxs3__content\">\n        <div class=\"promoboxs3__content-label\">\n          Tip redakce\n        <\/div>\n        <div class=\"promoboxs3__content-heading\">\n          Vyzkou\u0161ejte si zdarma \u00fa\u010detn\u00ed program Money&nbsp;S3\n        <\/div>\n        <div class=\"promoboxs3__content-text\">\n          S&nbsp;n\u00edm m\u016f\u017eete snadno <strong>v\u00e9st \u00fa\u010detnictv\u00ed, da\u0148ovou evidenci, vystavovat faktury a&nbsp;evidovat sklad<\/strong> pro kamenn\u00fd i&nbsp;online prodej.\n        <\/div>\n        <div class=\"promoboxs3__content-cta\">\n          <a href=\"\/cenik-s3\/vyzkouset-money-s3-start\/\" class=\"c-btn--large\">St\u00e1hnout zku\u0161ebn\u00ed verzi<\/a>\n        <\/div>\n      <\/div>\n      <div class=\"promoboxs3__illustration\">\n        <img decoding=\"async\" src=\"\/wp-content\/themes\/money-blog\/inc\/assets\/img\/promobox-s3.png\" alt=\"Money S3\">\n      <\/div>\n\t\t<\/div>\n  \n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>O odlo\u017een\u00e9 dani z\u00a0p\u0159\u00edjm\u016f se \u00fa\u010dtuje ve t\u0159ech situac\u00edch: Jedn\u00e1 se o \u00fa\u010detn\u00ed jednotku konsolidovanou nebo konsoliduj\u00edc\u00ed, kter\u00e1 je sou\u010d\u00e1st\u00ed konsolida\u010dn\u00edho celku dle z\u00e1kona \u010d. &#8230;<\/p>\n","protected":false},"author":12,"featured_media":18221,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[360],"tags":[404],"class_list":["post-18219","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jak-uctovat","tag-uctovani-na-kapitalovych-uctech-a-o-dlouhodobych-zavazcich"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/18219","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\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=18219"}],"version-history":[{"count":3,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/18219\/revisions"}],"predecessor-version":[{"id":18223,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/18219\/revisions\/18223"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/18221"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=18219"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=18219"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=18219"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}