{"id":3968,"date":"2026-02-05T16:28:49","date_gmt":"2026-02-05T15:28:49","guid":{"rendered":"http:\/\/3.72.177.72\/novinky-a-tipy\/zvladnete-vcas-danove-priznani-2\/"},"modified":"2026-04-13T12:48:50","modified_gmt":"2026-04-13T10:48:50","slug":"zvladnete-vcas-danove-priznani","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/zvladnete-vcas-danove-priznani\/","title":{"rendered":"Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed 2026 za rok 2025: jak na n\u011bj krok za krokem"},"content":{"rendered":"<h2>Co je to da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/h2>\n<p>P\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f je v\u00fdkaz, ve kter\u00e9m da\u0148ov\u00ed poplatn\u00edci uv\u00e1d\u00ed:<\/p>\n<ul>\n<li>jak\u00e9 byly jejich zdaniteln\u00e9 p\u0159\u00edjmy za uplynul\u00fd rok,<\/li>\n<li>kter\u00e9 da\u0148ov\u00e9 slevy uplat\u0148uj\u00ed,<\/li>\n<li>kolik u\u017e na dani zaplatili (nap\u0159. na z\u00e1loh\u00e1ch).<\/li>\n<\/ul>\n<p>Dle pokyn\u016f spo\u010d\u00edtaj\u00ed, jakou da\u0148 z p\u0159\u00edjm\u016f maj\u00ed zaplatit a uvedou ji do formul\u00e1\u0159e.<\/p>\n<h2>Kdo pod\u00e1v\u00e1 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/h2>\n<p>Povinnost <a href=\"https:\/\/money.cz\/vlastnosti\/taxedit-s3\/\">podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/a> vznik\u00e1 ka\u017ed\u00e9mu, jeho\u017e <strong>p\u0159\u00edjmy v roce 2025 p\u0159es\u00e1hly 50 000 K\u010d<\/strong> a z\u00e1rove\u0148 byly p\u0159edm\u011btem dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob.<\/p>\n<p>To znamen\u00e1, \u017ee da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed pod\u00e1vaj\u00ed v\u0161ichni \u017eivnostn\u00edci a podnikatel\u00e9 vykon\u00e1vaj\u00edc\u00ed samostatn\u011b v\u00fdd\u011ble\u010dnou \u010dinnost, by\u0165 jen \u010d\u00e1st roku. Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed pod\u00e1v\u00e1 i \u010d\u00e1st zam\u011bstnanc\u016f, penzist\u016f, student\u016f a rodi\u010d\u016f na mate\u0159sk\u00e9 \u010di rodi\u010dovsk\u00e9 dovolen\u00e9, kte\u0159\u00ed si v uplynul\u00e9m roce p\u0159ivyd\u011bl\u00e1vali brig\u00e1dami, podnikali jako vedlej\u0161\u00ed OSV\u010c nebo pronaj\u00edmali nemovitost.<\/p>\n<p><strong>Tip: <\/strong>Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed se v\u00e1s m\u016f\u017ee t\u00fdkat, i kdy\u017e nem\u00e1te pravideln\u00e9 zdaniteln\u00e9 p\u0159\u00edjmy. Pokud nap\u0159\u00edklad obdr\u017e\u00edte pachtovn\u00e9 nebo dar s hodnotou nad 50 000 K\u010d, pod\u00e1v\u00e1te da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed stejn\u011b jako podnikatel\u00e9 nebo pronaj\u00edmatel\u00e9 byt\u016f. V da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed pak vypln\u00edte pouze ty kolonky, kter\u00e9 se v\u00e1s t\u00fdkaj\u00ed (nap\u0159\u00edklad vynech\u00e1te p\u0159\u00edjmy ze z\u00e1visl\u00e9 \u010dinnosti). Doporu\u010dujeme vyu\u017e\u00edt <a href=\"https:\/\/adisspr.mfcr.cz\/pmd\/epo\/podani\/hqrnvmrqUWdtL_RkqpUaCEUj\/dpf\/dp7\/zahlavi\" target=\"_blank\" rel=\"noopener\">interaktivn\u00ed formul\u00e1\u0159<\/a> na port\u00e1lu Moje Dan\u011b, kter\u00fd v\u00e1s navede a \u0159adu \u010d\u00edsel dopo\u010d\u00edt\u00e1 za v\u00e1s.<\/p>\n<p>Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed (DP) se t\u00fdk\u00e1 <strong>i poplatn\u00edk\u016f, kte\u0159\u00ed jsou ve ztr\u00e1t\u011b<\/strong>.\u00a0Stejn\u011b tak p\u0159izn\u00e1n\u00ed pod\u00e1vaj\u00ed ti, kte\u0159\u00ed maj\u00ed nav\u00edc p\u0159\u00edjmy osvobozen\u00e9 od dan\u011b, nebo je z nich da\u0148 vyb\u00edr\u00e1na sr\u00e1\u017ekou podle zvl\u00e1\u0161tn\u00ed sazby dan\u011b, v\u010detn\u011b ur\u010dit\u00fdch <a href=\"https:\/\/europa.eu\/youreurope\/citizens\/work\/taxes\/income-taxes-abroad\/index_cs.htm\" target=\"_blank\" rel=\"noopener\">p\u0159\u00edjm\u016f plynouc\u00edch ze zahrani\u010d\u00ed<\/a>.<\/p>\n<h3>Kdy se da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed t\u00fdk\u00e1 zam\u011bstnanc\u016f<\/h3>\n<p><strong>Zam\u011bstnanci <\/strong>da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob pod\u00e1vaj\u00ed jen tehdy, pokud jsou jejich jin\u00e9 zdaniteln\u00e9 p\u0159\u00edjmy mimo p\u0159\u00edjem ze zam\u011bstn\u00e1n\u00ed (nap\u0159. ze samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti, z kapit\u00e1lov\u00e9ho majetku, z n\u00e1jmu a tzv. ostatn\u00edch p\u0159\u00edjm\u016f) za rok 2025 vy\u0161\u0161\u00ed ne\u017e <strong>20 000 K\u010d<\/strong>.<\/p>\n<p>Pokud zam\u011bstnanec <strong>nem\u00e1 povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/strong>, m\u016f\u017ee zam\u011bstnavatele po\u017e\u00e1dat o ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed dan\u011b. Kdy\u017e to neud\u011bl\u00e1 a ani si dobrovoln\u011b nepod\u00e1 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed s\u00e1m, jeho da\u0148ov\u00e1 povinnost je spln\u011bna sra\u017een\u00fdmi m\u011bs\u00ed\u010dn\u00edmi z\u00e1lohami na dani.<\/p>\n<p>N\u011bkdy je v\u0161ak v\u00fdhodn\u00e9 o ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed dan\u011b za\u017e\u00e1dat, proto\u017ee n\u011bkter\u00e9 slevy a da\u0148ov\u00e1 zv\u00fdhodn\u011bn\u00ed nelze uplat\u0148ovat v pr\u016fb\u011bhu roku. Z tohoto d\u016fvodu m\u016f\u017ee zam\u011bstnanci v ro\u010dn\u00edm z\u00fa\u010dtov\u00e1n\u00ed dan\u011b vzniknout n\u00e1rok na da\u0148ovou vratku.<\/p>\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<h2>Kdy p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f nepod\u00e1v\u00e1te<\/h2>\n<ul>\n<li>Kdy\u017e va\u0161e zdaniteln\u00e9 ro\u010dn\u00ed <strong>p\u0159\u00edjmy nep\u0159es\u00e1hly 50 000 K\u010d<\/strong>.<\/li>\n<li>Pokud jste byli v roce 2025 p\u0159ihl\u00e1\u0161eni k pau\u0161\u00e1ln\u00ed dani, nep\u0159ekro\u010dili jste jej\u00ed limity a nem\u00e1te jin\u00e9 p\u0159\u00edjmy (ze zam\u011bstn\u00e1n\u00ed, pron\u00e1jmu, investic apod.).<\/li>\n<li>Pokud m\u00e1te p\u0159\u00edjmy ze z\u00e1visl\u00e9 \u010dinnosti <strong>pouze u jednoho, nebo postupn\u011b od v\u00edce zam\u011bstnavatel\u016f <\/strong>(pracovn\u00ed pom\u011bry se nep\u0159ekr\u00fdvaj\u00ed) a u v\u0161ech jste podepsali \u201er\u016f\u017eov\u00e9\u201c prohl\u00e1\u0161en\u00ed k dani a z\u00e1rove\u0148 jste neuplat\u0148ovali ode\u010det \u00farok\u016f z hypot\u00e9ky.<\/li>\n<li>Jestli\u017ee m\u00e1te <strong>p\u0159\u00edjmy ze z\u00e1visl\u00e9 \u010dinnosti pouze ze zahrani\u010d\u00ed<\/strong> a tyto jsou ze zdan\u011bn\u00ed vyjmuty na z\u00e1klad\u011b mezin\u00e1rodn\u00edch smluv o zamezen\u00ed <a href=\"https:\/\/europa.eu\/youreurope\/citizens\/work\/taxes\/double-taxation\/index_cs.htm\" target=\"_blank\" rel=\"noopener\">dvoj\u00edho zdan\u011bn\u00ed<\/a>.<\/li>\n<li>Pokud vyjmenovan\u00e9 druhy p\u0159\u00edjm\u016f z p\u00e1t\u00e9 kategorie p\u0159\u00edjm\u016f fyzick\u00fdch osob,<strong> tedy z ostatn\u00edch \u010dinnost\u00ed <\/strong>(kapit\u00e1lov\u00fd majetek, pron\u00e1jem aj.)<strong> nep\u0159evy\u0161uj\u00ed 50 000 K\u010d.<\/strong><\/li>\n<li>Pokud jste po cel\u00fd rok <strong>pob\u00edrali jen p\u0159\u00edjmy od dan\u011b osvobozen\u00e9<\/strong>, tedy nap\u0159\u00edklad nemocenskou, podporu v nezam\u011bstnanosti, soci\u00e1ln\u00ed d\u00e1vky apod.<\/li>\n<\/ul>\n<h2>Co v\u0161echno uv\u00e9st do da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed<\/h2>\n<p><strong>Sazba dan\u011b z p\u0159\u00edjm\u016f pro fyzick\u00e9 osoby \u010din\u00ed 15 %<\/strong> ze z\u00e1kladu dan\u011b a 23 % od \u010d\u00e1stky p\u0159esahuj\u00edc\u00ed ro\u010dn\u00ed limit ve v\u00fd\u0161i 36n\u00e1sobku pr\u016fm\u011brn\u00e9 mzdy pro rok 2025. (Pro v\u00fdpo\u010det dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob za rok 2026 bude rozhoduj\u00edc\u00ed op\u011bt ro\u010dn\u00ed limit ve v\u00fd\u0161i 36n\u00e1sobku pr\u016fm\u011brn\u00e9 mzdy pro rok 2026.)<\/p>\n<p>Z\u00e1klad dan\u011b se skl\u00e1d\u00e1 celkem z p\u011bti tzv. d\u00edl\u010d\u00edch z\u00e1klad\u016f dan\u011b. Podle <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/1992-586\" target=\"_blank\" rel=\"noopener\">z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f<\/a> sem spadaj\u00ed:<\/p>\n<ol>\n<li>p\u0159\u00edjmy ze z\u00e1visl\u00e9 \u010dinnosti (\u00a7 6),<\/li>\n<li>p\u0159\u00edjmy ze samostatn\u00e9 \u010dinnosti (\u00a7 7),<\/li>\n<li>p\u0159\u00edjmy z kapit\u00e1lov\u00e9ho majetku \u2013 nap\u0159. pod\u00edly na zisku, licen\u010dn\u00ed poplatky nebo \u00faroky (\u00a7 8),<\/li>\n<li>p\u0159\u00edjmy z n\u00e1jmu (\u00a7 9),<\/li>\n<li>ostatn\u00ed p\u0159\u00edjmy, kter\u00e9 nespadaj\u00ed do \u017e\u00e1dn\u00e9 z p\u0159edchoz\u00edch kategori\u00ed (\u00a7 10).<\/li>\n<\/ol>\n<p>V da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed mus\u00edte uv\u00e9st <strong>v\u0161echny va\u0161e p\u0159\u00edjmy<\/strong>. Nap\u0159\u00edklad pokud jste zam\u011bstnan\u00ed a podnik\u00e1n\u00edm si pouze p\u0159ivyd\u011bl\u00e1v\u00e1te, nebo m\u00e1te nav\u00edc je\u0161t\u011b p\u0159\u00edjmy z n\u00e1jmu, mus\u00edte zvl\u00e1\u0161\u0165 vy\u010d\u00edslit t\u0159i d\u00edl\u010d\u00ed z\u00e1klady dan\u011b podle \u00a7 6, \u00a7 7 a \u00a7 9. Po jejich se\u010dten\u00ed z\u00edsk\u00e1te celkov\u00fd z\u00e1klad dan\u011b.<\/p>\n<p><strong>TIP<\/strong>: Pokud krom\u011b provozov\u00e1n\u00ed \u017eivnosti i nad\u00e1le pracujete na hlavn\u00ed nebo \u010d\u00e1ste\u010dn\u00fd \u00favazek, nezapome\u0148te si od va\u0161eho zam\u011bstnavatele vy\u017e\u00e1dat <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/potvrzeni-o-zdanitelnych-prijmech-co-to-je-co-musi-obsahovat-a-kdy-se-vydava\/\">potvrzen\u00ed o zdaniteln\u00fdch p\u0159\u00edjmech<\/a>. Pokud jste v pr\u016fb\u011bhu roku ze mzdy odv\u00e1d\u011bli z\u00e1lohy na da\u0148 z p\u0159\u00edjmu fyzick\u00fdch osob, do da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed je uvedete a sn\u00ed\u017e\u00edte o n\u011b vlastn\u00ed vypo\u010dtenou da\u0148.<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span>P\u0159e\u010dt\u011bte si, na co si d\u00e1t pozor, pokud pod\u00e1v\u00e1te <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/navod-jak-vyplnit-danove-priznani-pravnickych-osob-za-rok-2021-krok-za-krokem\/\"><strong>p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob<\/strong><\/a>.<\/div>\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\/3968\">\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\/3968\">\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>P\u0159\u00edjmy z podnik\u00e1n\u00ed: jak stanovit z\u00e1klad dan\u011b z p\u0159\u00edjm\u016f OSV\u010c<\/h2>\n<p>V<strong> \u00fa\u010detnictv\u00ed<\/strong> se z\u00e1klad dan\u011b z p\u0159\u00edjm\u016f zji\u0161\u0165uje jako rozd\u00edl mezi v\u00fdnosy a n\u00e1klady.<\/p>\n<p>P\u0159i <a href=\"https:\/\/money.cz\/vlastnosti\/danova-evidence-s3\/\"><strong>veden\u00ed da\u0148ov\u00e9 evidence <\/strong><\/a>mus\u00edte pe\u010dliv\u011b evidovat p\u0159\u00edjmy a skute\u010dn\u011b vynalo\u017een\u00e9 v\u00fddaje (tzn. \u017ee si uchov\u00e1v\u00e1te v\u0161echny \u00fa\u010dtenky za n\u00e1kup zbo\u017e\u00ed \u010di slu\u017eeb). Z\u00e1klad dan\u011b vypo\u010d\u00edt\u00e1te jako rozd\u00edl mezi p\u0159\u00edjmy a v\u00fddaji.<\/p>\n<p>Nejroz\u0161\u00ed\u0159en\u011bj\u0161\u00ed a \u010dasto tak\u00e9 nejv\u00fdhodn\u011bj\u0161\u00ed metodou, kterou \u017eivnostn\u00edci pou\u017e\u00edvaj\u00ed, jsou <strong>procentu\u00e1ln\u00ed pau\u0161\u00e1ln\u00ed v\u00fddaje stanoven\u00e9 procentem z p\u0159\u00edjm\u016f<\/strong>. Z v\u00fd\u0161e uveden\u00fdch mo\u017enost\u00ed jsou administrativn\u011b nejm\u00e9n\u011b n\u00e1ro\u010dn\u00e9 \u2013 sta\u010d\u00ed, kdy\u017e vedete pouze evidenci p\u0159\u00edjm\u016f a pohled\u00e1vek. Z\u00e1klad dan\u011b toti\u017e ur\u010d\u00edte tak, \u017ee od celkov\u00fdch p\u0159\u00edjm\u016f ode\u010dtete v\u00fddaje stanoven\u00e9 procentem z p\u0159\u00edjm\u016f.<\/p>\n<h2>Jak postupovat p\u0159i sestaven\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed OSV\u010c krok za krokem<\/h2>\n<p>Pokud pou\u017e\u00edv\u00e1te <a href=\"https:\/\/money.cz\/idoklad\/\">faktura\u010dn\u00ed aplikaci iDoklad<\/a> nebo <a href=\"https:\/\/money.cz\/\">\u00fa\u010detn\u00ed program Money S3<\/a>, da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed vygenerujete a pod\u00e1te b\u011bhem p\u00e1r minut.<\/p>\n<p>Ve v\u0161ech ostatn\u00edch p\u0159\u00edpadech m\u016f\u017eete jako OSV\u010c vyu\u017e\u00edt nap\u0159\u00edklad <a href=\"https:\/\/adisspr.mfcr.cz\/pmd\/epo\/formulare\" target=\"_blank\" rel=\"noopener\">online interaktivn\u00ed formul\u00e1\u0159<\/a> na port\u00e1le Moje dan\u011b, kde se krok po kroku dostanete a\u017e k podpisu da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed.<\/p>\n<p>Na str\u00e1nce si otev\u0159ete sekci \u201eDa\u0148 z p\u0159\u00edjm\u016f fyzick\u00fdch osob a zvolte formul\u00e1\u0159 Da\u0148 z p\u0159\u00edjm\u016f fyzick\u00fdch osob &#8211; od roku 2024 v\u010detn\u011b\u201c.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-16108\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/04\/dan-z-prijmu-fyzickych-osob-formular-2024.png\" alt=\"\" width=\"1350\" height=\"650\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/04\/dan-z-prijmu-fyzickych-osob-formular-2024.png 1350w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/04\/dan-z-prijmu-fyzickych-osob-formular-2024-300x144.png 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/04\/dan-z-prijmu-fyzickych-osob-formular-2024-1024x493.png 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/04\/dan-z-prijmu-fyzickych-osob-formular-2024-150x72.png 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/04\/dan-z-prijmu-fyzickych-osob-formular-2024-768x370.png 768w\" sizes=\"auto, (max-width: 1350px) 100vw, 1350px\" \/><\/p>\n<p>Pro zjednodu\u0161en\u00ed budeme p\u0159edpokl\u00e1dat, \u017ee m\u00e1te p\u0159\u00edjmy pouze z podnik\u00e1n\u00ed (tedy ze samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti) a uplat\u0148ujete pau\u0161\u00e1ln\u00ed v\u00fddaje procentem z p\u0159\u00edjm\u016f.<\/p>\n<p>Nejd\u0159\u00edve v<strong> 1. odd\u00edle vypl\u0148te \u00fadaje o poplatn\u00edkovi<\/strong>, jako nap\u0159\u00edklad I\u010cO, jm\u00e9no a p\u0159\u00edjmen\u00ed, adresu apod.<\/p>\n<p>Ve<strong> 2. odd\u00edle stanovte d\u00edl\u010d\u00ed z\u00e1klad dan\u011b z podnik\u00e1n\u00ed<\/strong>. K tomu \u00fa\u010delu vypl\u0148te p\u0159\u00edlohu \u010d\u00edslo 1 da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed. Pokud uplat\u0148ujete pau\u0161\u00e1ln\u00ed v\u00fddaje, postupujte n\u00e1sledovn\u011b:<\/p>\n<h3><strong>1. Vy\u010d\u00edslete p\u0159\u00edjmy<\/strong><\/h3>\n<p>Po skon\u010den\u00ed zda\u0148ovac\u00edho obdob\u00ed, kter\u00e9 je u OSV\u010c shodn\u00e9 s kalend\u00e1\u0159n\u00edm rokem, vy\u010d\u00edslete v\u0161echny p\u0159\u00edjmy za uplynul\u00fd rok. Jestli\u017ee k evidenci p\u0159\u00edjm\u016f pou\u017e\u00edv\u00e1te faktura\u010dn\u00ed slu\u017ebu (nap\u0159\u00edklad <a href=\"https:\/\/www.idoklad.cz\/\">iDoklad<\/a>), ro\u010dn\u00ed p\u0159\u00edjmy vid\u00edte okam\u017eit\u011b. Pokud si p\u0159\u00edjmy evidujete pouze ru\u010dn\u011b nebo v po\u010d\u00edta\u010di, pou\u017eijte kalkula\u010dku a se\u010dt\u011bte je.<\/p>\n<h3><strong>2. Vy\u010d\u00edslete v\u00fddaje<\/strong><\/h3>\n<p>N\u00e1sledn\u011b z celkov\u00e9 v\u00fd\u0161e p\u0159\u00edjm\u016f vypo\u010dt\u011bte v\u00fddaje pomoc\u00ed pau\u0161\u00e1ln\u00edch v\u00fddaj\u016f procentem z p\u0159\u00edjm\u016f.<\/p>\n<p>V\u00fd\u0161e procent se li\u0161\u00ed podle druhu \u017eivnosti a z\u00e1kon ur\u010duje tak\u00e9 maxim\u00e1ln\u00ed \u010d\u00e1stku v\u00fddaj\u016f, kterou si m\u016f\u017eete ode\u010d\u00edst. N\u011bkter\u00e9 profese si mohou uplatnit 80% v\u00fddajov\u00fd pau\u0161\u00e1l, jin\u00e9 60%, 40% nebo 30% pau\u0161\u00e1l.<\/p>\n<p><strong>TIP<\/strong>: V\u00fd\u0161i v\u00fddajov\u00e9ho pau\u0161\u00e1lu u r\u016fzn\u00fdch profes\u00ed za rok 2025 si m\u016f\u017eete ov\u011b\u0159it na str\u00e1nk\u00e1ch <a href=\"https:\/\/financnisprava.gov.cz\/cs\/dane\/dane\/dan-z-prijmu\/fyzicke-osoby\/podnikatel-osvc\" target=\"_blank\" rel=\"noopener\">Finan\u010dn\u00ed spr\u00e1vy<\/a>. Proklikn\u011bte se na odd\u00edl s n\u00e1zvem V\u00fddaje stanoven\u00e9 procentem z p\u0159\u00edjm\u016f, tzv. pau\u0161\u00e1ln\u00ed v\u00fddaje.<\/p>\n<p>Nap\u0159\u00edklad: <em>Honza pracuje jako grafik (OSV\u010c) a vyd\u011bl\u00e1 si 600 000 K\u010d za rok. Jeho v\u00fddaje p\u0159i uplatn\u011bn\u00ed pau\u0161\u00e1ln\u00edch v\u00fddaj\u016f (ve v\u00fd\u0161i 60 % u \u017eivnosti voln\u00e9) \u010din\u00ed 360 000 K\u010d. To znamen\u00e1, \u017ee Honz\u016fv z\u00e1klad dan\u011b odpov\u00edd\u00e1 240 000 K\u010d.<\/em><\/p>\n<p>Ve <strong>3. odd\u00edle<\/strong> a <strong>4. odd\u00edle <\/strong>m\u00e1te mo\u017enost <strong>od z\u00e1kladu dan\u011b ode\u010d\u00edst <\/strong><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/nezdanitelne-polozky-roce-2020-snizte-si-danovy-zaklad-usetrete\/\"><strong>nezdaniteln\u00e9 polo\u017eky<\/strong><\/a>. Nej\u010dast\u011bji se jedn\u00e1 o dary \u010di \u00faroky z \u00fav\u011br\u016f. Celkov\u00fd z\u00e1klad dan\u011b n\u00e1sledn\u011b zaokrouhlete na cel\u00e9 stokoruny dol\u016f a vypo\u010dt\u011bte da\u0148 ve v\u00fd\u0161i 15 %.<\/p>\n<p><strong>Pozor <\/strong>\u2013 pokud je v\u00e1\u0161 ro\u010dn\u00ed zisk vy\u0161\u0161\u00ed ne\u017e 36n\u00e1sobek pr\u016fm\u011brn\u00e9 mzdy (1 676 052 K\u010d pro rok 2025), tak \u010d\u00e1stku p\u0159esahuj\u00edc\u00ed tento limit dan\u00edte <strong>23 %<\/strong>. Za kalend\u00e1\u0159n\u00ed rok 2026 bude uveden\u00e1 hranice st\u00e1le na \u00farovni 36n\u00e1sobku pr\u016fm\u011brn\u00e9 mzdy (1 762 812 K\u010d pro rok 2026). Do limitu se zapo\u010d\u00edt\u00e1vaj\u00ed d\u00edl\u010d\u00ed z\u00e1klady dan\u011b v\u0161ech va\u0161ich p\u0159\u00edjm\u016f, tedy i p\u0159\u00edjm\u016f ze zam\u011bstn\u00e1n\u00ed, z n\u00e1jmu, z jednor\u00e1zov\u00e9ho prodeje majetku nebo prodeje pod\u00edlu ve firm\u011b.<\/p>\n<p>V <strong>5. odd\u00edle<\/strong> <strong>uplatn\u011bte da\u0148ov\u00e9 slevy a da\u0148ov\u00e1 zv\u00fdhodn\u011bn\u00ed<\/strong>. V\u0161ichni bez rozd\u00edlu si mohou uplatnit <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/diky-sleve-na-poplatnika-usetrite-na-danich-az-30-840-korun-rocne\/\">slevu na poplatn\u00edka<\/a>. Mezi dal\u0161\u00ed slevy pat\u0159\u00ed nap\u0159\u00edklad <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/velky-prehled-slev-dani-ktere-uplatnite-roce-2020\/\">sleva na man\u017eelku<\/a>, studenta nebo da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na d\u011bti.\u00a0V da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed ji\u017e nen\u00ed mo\u017en\u00e9 uplatnit da\u0148ovou slevu na studenta a da\u0148ovou slevu za um\u00edst\u011bn\u00ed d\u00edt\u011bte. Ob\u011b byly od roku 2024 zru\u0161eny.<\/p>\n<p><strong>6. odd\u00edl <\/strong>vypl\u0148te pouze tehdy, pokud m\u00e1te povinnost podat <strong>dodate\u010dn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/strong>.<\/p>\n<p>Posledn\u00ed <strong>7. odd\u00edl<\/strong> vypl\u0148ujete, pokud v pr\u016fb\u011bhu roku hrad\u00edte <strong>z\u00e1lohy na da\u0148 z p\u0159\u00edjm\u016f fyzick\u00fdch osob<\/strong>. Zpravidla se to t\u00fdk\u00e1 t\u011bch OSV\u010c, kte\u0159\u00ed maj\u00ed vysok\u00e9 p\u0159\u00edjmy.<\/p>\n<p><strong>TIP<\/strong>: Na z\u00e1v\u011br nezapome\u0148te vy\u010d\u00edslit, kolik p\u0159\u00edloh k da\u0148ov\u00e9mu p\u0159izn\u00e1n\u00ed odevzd\u00e1v\u00e1te.<\/p>\n<p>Pokud v\u00e1m m\u00edsto da\u0148ov\u00e9 povinnosti vy\u0161el <strong>da\u0148ov\u00fd bonus<\/strong>, vypl\u0148te v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed \u017e\u00e1dost o vr\u00e1cen\u00ed p\u0159eplatku.<\/p>\n<p>P\u0159\u00edklad: <em>Vra\u0165me se k p\u0159\u00edkladu grafika Honzy. Jeho d\u00edl\u010d\u00ed z\u00e1klad dan\u011b z podnik\u00e1n\u00ed \u010din\u00ed 240 000 K\u010d. Proto\u017ee \u017e\u00e1dn\u00e9 jin\u00e9 p\u0159\u00edjmy nem\u00e1, jedn\u00e1 se z\u00e1rove\u0148 o celkov\u00fd z\u00e1klad dan\u011b.\u00a0<\/em><\/p>\n<p><em>15 % da\u0148 z 240 000 K\u010d \u010din\u00ed 36 000 K\u010d, od kter\u00fdch Honza ode\u010dte slevu na poplatn\u00edka ve v\u00fd\u0161i 30 840 K\u010d. V\u00fdsledn\u00e1 da\u0148 je 5 160 K\u010d. Tuto \u010d\u00e1stku mus\u00ed Honza zaplatit na m\u00edstn\u011b p\u0159\u00edslu\u0161n\u00e9m finan\u010dn\u00edm \u00fa\u0159ad\u011b.<\/em><\/p>\n<p>TIP: Pokud pot\u0159ebujete detailn\u011bj\u0161\u00ed instrukce ke ka\u017ed\u00e9mu \u0159\u00e1dku da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed, p\u0159e\u010dt\u011bte si ofici\u00e1ln\u00ed <a href=\"https:\/\/financnisprava.gov.cz\/assets\/tiskopisy\/5405-1_33.pdf?202601201731\" target=\"_blank\" rel=\"noopener\">pokyny k vypln\u011bn\u00ed p\u0159izn\u00e1n\u00ed za rok 2025<\/a>.<\/p>\n<h2>Z\u00e1lohy na da\u0148 z p\u0159\u00edjm\u016f fyzick\u00fdch osob (OSV\u010c)<\/h2>\n<p>Pod\u00e1n\u00edm da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed a \u00fahradou dan\u011b z p\u0159\u00edjm\u016f to v n\u011bkter\u00fdch p\u0159\u00edpadech je\u0161t\u011b nekon\u010d\u00ed.<\/p>\n<p>Pokud v\u00e1m vyjde v\u00fdsledn\u00e1 da\u0148:<\/p>\n<ul>\n<li><strong>vy\u0161\u0161\u00ed ne\u017e 30 000 K\u010d a ni\u017e\u0161\u00ed ne\u017e 150 000 K\u010d <\/strong>\u2013 hrad\u00edte z\u00e1lohy 2\u00d7 do roka (do 15. \u010dervna a 15. prosince) ve v\u00fd\u0161i 40 % posledn\u00ed zn\u00e1m\u00e9 da\u0148ov\u00e9 povinnosti,<\/li>\n<li><strong>vy\u0161\u0161\u00ed ne\u017e 150 000 K\u010d<\/strong> \u2013 hrad\u00edte z\u00e1lohy 4\u00d7 do roka (do 15. b\u0159ezna, 15. \u010dervna, 15. z\u00e1\u0159\u00ed a 15. prosince) ve v\u00fd\u0161i 25 % posledn\u00ed zn\u00e1m\u00e9 da\u0148ov\u00e9 povinnosti.<\/li>\n<\/ul>\n<h2>Dokdy podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed za rok 2025<\/h2>\n<p>Standardn\u00ed term\u00edn pro pod\u00e1n\u00ed pap\u00edrov\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f za rok 2025 p\u0159ipad\u00e1 na st\u0159edu 1. dubna 2026. \u017divnostn\u00edci maj\u00ed od roku 2023 automaticky <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/datova-schranka-k-cemu-slouzi-zalozit-si-dat-pozor\/\">z\u0159\u00edzen\u00e9 datov\u00e9 schr\u00e1nky<\/a> a da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed <strong>povinn\u011b pod\u00e1vaj\u00ed elektronicky<\/strong>. Maj\u00ed na to \u010das do pond\u011bl\u00ed <strong>4. kv\u011btna 2026<\/strong> (proto\u017ee 2. kv\u011btna p\u0159ipad\u00e1 na sobotu).<\/p>\n<p>Pokud v\u00e1m da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed zpracov\u00e1v\u00e1 da\u0148ov\u00fd poradce, registrovan\u00fd u Komory da\u0148ov\u00fdch poradc\u016f \u010cesk\u00e9 republiky ( <a href=\"https:\/\/www.kdpcr.cz\/\" target=\"_blank\" rel=\"noopener\">www.kdpcr.cz<\/a> ), nebo pokud m\u00e1te povinnost m\u00edt \u00fa\u010detn\u00ed z\u00e1v\u011brku ov\u011b\u0159enou auditorem, pod\u00e1te ho nejpozd\u011bji\u00a0<strong>do st\u0159edy 1. \u010dervence 2026<\/strong>.<\/p>\n<p>A\u0165 se v\u00e1s t\u00fdk\u00e1 kter\u00e1koliv z lh\u016ft, plat\u00ed, \u017ee nejpozd\u011bji do tohoto data mus\u00edte z\u00e1rove\u0148 zaplatit da\u0148, kterou jste ve sv\u00e9m da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed vypo\u010detli. V tomto nejzaz\u0161\u00edm term\u00ednu mus\u00ed b\u00fdt pen\u00edze p\u0159ipsan\u00e9 na <a href=\"https:\/\/www.financnisprava.cz\/cs\/dane\/placeni-dani\/bankovni-ucty-financnich-uradu\" target=\"_blank\" rel=\"noopener\">\u00fa\u010det finan\u010dn\u00edho \u00fa\u0159adu<\/a>. Pokud toto zvl\u00e1dnete, <strong>p\u0159iznali a zaplatili jste da\u0148 v \u0159\u00e1dn\u00e9m term\u00ednu<\/strong>.<\/p>\n<h2>Co se stane, kdy\u017e p\u0159izn\u00e1n\u00ed nepod\u00e1te<\/h2>\n<p>Jestli\u017ee se v\u00e1s da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed t\u00fdk\u00e1, a i p\u0159esto jej v\u016fbec nepod\u00e1te, po\u010d\u00edtejte s t\u00edm, \u017ee v\u00e1s k pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed finan\u010dn\u00ed \u00fa\u0159ad vyzve. Ve v\u00fdzv\u011b v\u00e1m ur\u010d\u00ed i n\u00e1hradn\u00ed term\u00edn. Pokud svou povinnost p\u0159esto nespln\u00edte, <strong>hroz\u00ed v\u00e1m pokuta a\u017e 500 000 K\u010d<\/strong>. V\u00fd\u0161i pokuty vym\u011b\u0159uje finan\u010dn\u00ed \u00fa\u0159ad jako 0,05 % ze stanoven\u00e9 dan\u011b za ka\u017ed\u00fd den prodlen\u00ed od p\u016fvodn\u00edho term\u00ednu. Jestli\u017ee je va\u0161e podnik\u00e1n\u00ed ztr\u00e1tov\u00e9, pokuta se po\u010d\u00edt\u00e1 jako 0,01 % z da\u0148ov\u00e9 ztr\u00e1ty.<\/p>\n<figure id=\"attachment_7547\" aria-describedby=\"caption-attachment-7547\" style=\"width: 1024px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-large wp-image-7547\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2020\/08\/termin-odevzdani-image4-1024x683.jpg\" alt=\"\" width=\"1024\" height=\"683\" \/><figcaption id=\"caption-attachment-7547\" class=\"wp-caption-text\">OSV\u010c pod\u00e1vaj\u00ed da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed povinn\u011b elektronicky.<\/figcaption><\/figure>\n<h2>Prodlou\u017een\u00ed lh\u016fty \u2013\u2060 odklad da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed<\/h2>\n<p>O odlo\u017een\u00ed term\u00ednu pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed m\u016f\u017eete do lh\u016fty pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed za\u017e\u00e1dat t\u0159emi zp\u016fsoby:<\/p>\n<ul>\n<li><strong>Na finan\u010dn\u00edm \u00fa\u0159ad\u011b za\u017e\u00e1d\u00e1te o odklad a\u017e o 3 m\u011bs\u00edce.<\/strong> Za \u017e\u00e1dost zaplat\u00edte 300 K\u010d a od\u016fvodn\u00edte ji objektivn\u00edmi probl\u00e9my se sestaven\u00edm p\u0159izn\u00e1n\u00ed \u2013\u2060 nap\u0159\u00edklad z d\u016fvodu karant\u00e9ny, nemoci atd.).<\/li>\n<li><strong>Po\u017e\u00e1d\u00e1te sv\u00e9ho da\u0148ov\u00e9ho poradce<\/strong> o sestaven\u00ed a pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed. Ten si na z\u00e1klad\u011b pln\u00e9 moci vezme vy\u0159\u00edzen\u00ed odkladu na starost a da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed pod\u00e1 nejpozd\u011bji do 1. \u010dervence 2026.<\/li>\n<li>Odd\u00e1l\u00edte pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed<strong> d\u00edky va\u0161im p\u0159\u00edjm\u016fm zda\u0148ovan\u00fdm v zahrani\u010d\u00ed<\/strong>. Pokud jsou toti\u017e sou\u010d\u00e1st\u00ed va\u0161ich p\u0159\u00edjm\u016f, i v tomto p\u0159\u00edpad\u011b m\u00e1te mo\u017enost za\u017e\u00e1dat o odklad a p\u0159izn\u00e1n\u00ed podat nejpozd\u011bji do 31. \u0159\u00edjna 2026.<\/li>\n<\/ul>\n<h2>Opravn\u00fd a dodate\u010dn\u00fd term\u00edn da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed<\/h2>\n<p>Pokud jste p\u0159i\u0161li na chybu, kterou jste ud\u011blali v r\u00e1mci \u0159\u00e1dn\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed, dejte dohromady nov\u00e9 v\u00fdpo\u010dty a odevzdejte p\u0159izn\u00e1n\u00ed znovu. Pokud chybu oprav\u00edte do \u0159\u00e1dn\u00e9ho term\u00ednu, i v p\u0159\u00edpad\u011b odkladu, <strong>pod\u00e1v\u00e1te tzv. \u201eopravn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed\u201c<\/strong>. To p\u016fvodn\u00ed finan\u010dn\u00ed \u00fa\u0159ad ru\u0161\u00ed a bere v potaz jen to nejnov\u011bj\u0161\u00ed. Takov\u00fdch opravn\u00fdch p\u0159izn\u00e1n\u00ed m\u016f\u017eete podat nekone\u010dn\u011b mnoho. D\u016fle\u017eit\u00e9 ale je, \u017ee v\u0161echny chyby oprav\u00edte v \u0159\u00e1dn\u00e9m term\u00ednu.<\/p>\n<p>Dodate\u010dn\u00e9 p\u0159izn\u00e1n\u00ed pod\u00e1v\u00e1te, pokud jste si chyby v p\u016fvodn\u00edm p\u0159izn\u00e1n\u00ed v\u0161imli pozd\u011b a neoprav\u00edte ji tedy v \u0159\u00e1dn\u00e9m term\u00ednu. <strong>Dodate\u010dn\u00e9 p\u0159izn\u00e1n\u00ed je v\u017edy jen rozd\u00edlem<\/strong> mezi p\u016fvodn\u00edm formul\u00e1\u0159em (\u0159\u00e1dn\u00fdm \u010di opravn\u00fdm p\u0159izn\u00e1n\u00edm) a novou dodate\u010dnou verz\u00ed. Nen\u00ed tedy plnohodnotn\u00fdm formul\u00e1\u0159em pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f a nem\u016f\u017eete jej pod\u00e1vat po term\u00ednu bez toho, ani\u017e byste m\u011bli p\u0159edt\u00edm \u0159\u00e1dn\u011b podan\u00fd p\u016fvodn\u00ed formul\u00e1\u0159.<\/p>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/opravne-vs-dodatecne-danove-priznani-vite-cem-presne-rozdil\/\">V\u00edce informac\u00ed o opravn\u00e9m a dodate\u010dn\u00e9m da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed<\/a><\/p>\n<h2>Jak a kde podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/h2>\n<p>Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed poplatn\u00edci pod\u00e1vaj\u00ed n\u011bkolika zp\u016fsoby. Elektronicky, p\u0159\u00edpadn\u011b po\u0161tou nebo na p\u0159\u00edslu\u0161n\u00e9m finan\u010dn\u00edm \u00fa\u0159ad\u011b \u2013 pouze pokud se na v\u00e1s nevztahuje povinnost m\u00edt z\u0159\u00edzenou datovou schr\u00e1nku (tedy jste nepodnikaj\u00edc\u00ed fyzick\u00e1 osoba, nap\u0159. zam\u011bstnanec a m\u00e1te p\u0159\u00edjmy z pron\u00e1jmu bytu).<\/p>\n<ul>\n<li><strong>On-line zas\u00edl\u00e1te da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed <\/strong>povinn\u011b, pokud m\u00e1te zp\u0159\u00edstupn\u011bnou datovou schr\u00e1nku. Vypln\u00edte elektronick\u00fd <a href=\"https:\/\/adisspr.mfcr.cz\/pmd\/epo\/formulare\" target=\"_blank\" rel=\"noopener\">interaktivn\u00ed tiskopis<\/a>. N\u00e1sledn\u011b se m\u016f\u017eete z port\u00e1lu Moje dan\u011b rovnou p\u0159ihl\u00e1sit do datov\u00e9 schr\u00e1nky a z n\u00ed ho odeslat. Pokud m\u00e1te elektronick\u00fd podpis, vypln\u011bn\u00fd tiskopis si m\u016f\u017eete st\u00e1hnout a odeslat ho ze sv\u00e9ho e-mailu.<br \/>\nP\u0159izn\u00e1n\u00ed odes\u00edlejte v p\u0159edepsan\u00e9m form\u00e1tu XML (aplikace Moje dan\u011b v\u00e1m p\u0159izn\u00e1n\u00ed v tomto form\u00e1tu vytvo\u0159\u00ed). Z\u00e1rove\u0148 v\u00e1m vygeneruje i p\u0159izn\u00e1n\u00ed v PDF. Tuto verzi si m\u016f\u017eete ulo\u017eit sami pro sebe, ale v PDF souboru p\u0159izn\u00e1n\u00ed na \u00fa\u0159ad rozhodn\u011b neodes\u00edlejte.<\/li>\n<li><strong>Z podnikov\u00e9ho syst\u00e9mu<\/strong> da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed s interaktivn\u00edm pr\u016fvodcem vypln\u00edte a rovnou po\u0161lete elektronicky na finan\u010dn\u00ed \u00fa\u0159ad. Takovou funkci m\u00e1 nap\u0159\u00edklad <a href=\"https:\/\/money.cz\/vlastnosti\/danova-evidence-s3\/\">syst\u00e9m Money S3<\/a>.<\/li>\n<li><strong>Osobn\u011b<\/strong> odevzd\u00e1v\u00e1te vypln\u011bn\u00fd formul\u00e1\u0159 na m\u00edstn\u011b p\u0159\u00edslu\u0161n\u00e9m finan\u010dn\u00edm \u00fa\u0159ad\u011b, pod kter\u00fd<strong> spad\u00e1 adresa va\u0161eho trval\u00e9ho bydli\u0161t\u011b<\/strong>. P\u0159izn\u00e1n\u00ed p\u0159ed\u00e1te na podateln\u011b \u00fa\u0159ednici. Pokud si nev\u00edte rady, na kter\u00e9m \u00fa\u0159ad\u011b prohl\u00e1\u0161en\u00ed podat, <a href=\"https:\/\/www.financnisprava.cz\/cs\/financni-sprava\/organy-financni-spravy\/uzemni-pracoviste\/vyhledavani-up\" target=\"_blank\" rel=\"noopener\">vyhledejte si jej podle PS\u010c<\/a> na port\u00e1le finan\u010dn\u00ed spr\u00e1vy. Variantu osobn\u00edho pod\u00e1n\u00ed vyu\u017eije pouze nepodnikaj\u00edc\u00ed fyzick\u00e1 osoba.<\/li>\n<li><strong>Po\u0161tou <\/strong>sta\u010d\u00ed poslat vypln\u011bn\u00fd formul\u00e1\u0159 v\u010detn\u011b v\u0161ech p\u0159\u00edloh a n\u00e1le\u017eitost\u00ed je\u0161t\u011b ve st\u0159edu 1. dubna 2026. Pokud nest\u00edh\u00e1te p\u0159edat ten den p\u0159izn\u00e1n\u00ed na finan\u010dn\u00edm \u00fa\u0159ad\u011b, je to <strong>ide\u00e1ln\u00ed varianta, jak se s pod\u00e1n\u00edm nezpozd\u00edte<\/strong>. P\u0159izn\u00e1n\u00ed ur\u010dit\u011b po\u0161lete doporu\u010den\u011b, abyste m\u011bli pro v\u0161echny p\u0159\u00edpady d\u016fkaz v podob\u011b podac\u00edho l\u00edstku, \u017ee jste zaslali v\u0161e v\u010das. Po\u0161tou m\u016f\u017eete da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed poslat pouze, pokud jste nepodnikaj\u00edc\u00ed fyzick\u00e1 osoba.<\/li>\n<\/ul>\n\n    <div class=\"info-box info-box--download\">\n      <p><a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3-start\/\">St\u00e1hn\u011bte si bezplatnou verzi Money S3 Start<\/a>.<\/p>\n    <\/div>\n  \n<h2>Jak podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed p\u0159es datovou schr\u00e1nku<\/h2>\n<p>\u0158ada podnikatel\u016f dan\u00edm nerozum\u00ed, a proto si nechaj\u00ed p\u0159izn\u00e1n\u00ed zpracov\u00e1vat od da\u0148ov\u00e9ho poradce. Ten jim po\u0161le vypln\u011bn\u00e9 p\u0159izn\u00e1n\u00ed a podnikatel ho <strong>pod\u00e1 p\u0159es svoji datovou schr\u00e1nku<\/strong> (v tom p\u0159\u00edpad\u011b plat\u00ed term\u00edn do 4. kv\u011btna 2026).<\/p>\n<p>1. <strong>P\u0159ihlaste se<\/strong> do datov\u00e9 schr\u00e1nky.<\/p>\n<p>2. V lev\u00e9m menu klikn\u011bte na tla\u010d\u00edtko <strong>Napsat zpr\u00e1vu<\/strong>.<\/p>\n<p>3. Do <strong>pole Hledat jm\u00e9no<\/strong> za\u010dn\u011bte ps\u00e1t \u201efinan\u010dn\u00ed \u00fa\u0159ad\u201c a m\u011bsto, ve kter\u00e9m s\u00eddl\u00ed v\u00e1\u0161 finan\u010dn\u00ed \u00fa\u0159ad. Datov\u00e1 schr\u00e1nka v\u00e1m vyp\u00ed\u0161e finan\u010dn\u00ed \u00fa\u0159ady. Ve v\u011bt\u0161\u00edch m\u011bstech maj\u00ed finan\u010dn\u00ed \u00fa\u0159ady v\u00edce pracovi\u0161\u0165 \u2013 dejte si pozor, a\u0165 zvol\u00edte ten spr\u00e1vn\u00fd. Pokud si nepamatujete, kter\u00fd to je, pod\u00edvejte se na sv\u00e9 aktu\u00e1ln\u00ed \u010di lo\u0148sk\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed. Tento \u00fadaj je v z\u00e1hlav\u00ed dokumentu.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-10732\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/03\/jak-podat-danove-priznani-pres-datovou-schranku-1.png\" alt=\"\" width=\"987\" height=\"684\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/03\/jak-podat-danove-priznani-pres-datovou-schranku-1.png 987w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/03\/jak-podat-danove-priznani-pres-datovou-schranku-1-300x208.png 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/03\/jak-podat-danove-priznani-pres-datovou-schranku-1-150x104.png 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/03\/jak-podat-danove-priznani-pres-datovou-schranku-1-768x532.png 768w\" sizes=\"auto, (max-width: 987px) 100vw, 987px\" \/><\/p>\n<p>4. Do <strong>pole p\u0159edm\u011bt<\/strong> napi\u0161te DPFO 2025 (zkratka pro p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob za rok 2025). Nic dal\u0161\u00edho nemus\u00edte vypl\u0148ovat a klikn\u011bte na Pokra\u010dovat.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-16124\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2026\/02\/DP_4-2.png\" alt=\"\" width=\"785\" height=\"633\" \/><\/p>\n<p>5. Do pole P\u0159\u00edloha vlo\u017ete da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed ve form\u00e1tu xml.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-16122\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2026\/02\/DP_1-2.png\" alt=\"\" width=\"984\" height=\"714\" \/><\/p>\n<p>6. Klikn\u011bte na Odeslat zpr\u00e1vu.<\/p>\n<p>7. V lev\u00e9m menu klikn\u011bte na z\u00e1lo\u017eku Odeslan\u00e9 zpr\u00e1vy.<\/p>\n<p>8. Vid\u00edte, \u017ee jste finan\u010dn\u00edmu \u00fa\u0159adu odeslali zpr\u00e1vu DPFO 2025. Klikn\u011bte na ni.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-16125\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2026\/02\/DP_2-2.png\" alt=\"\" width=\"1024\" height=\"224\" \/><\/p>\n<p>9. Klikn\u011bte na Dal\u0161\u00ed mo\u017enosti a na Ulo\u017eit doru\u010denku. Tento soubor si archivujte, potvrzuje, \u017ee jste da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed podali v\u010das.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-16126\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2026\/02\/DP_3-2.png\" alt=\"\" width=\"1024\" height=\"407\" \/><\/p>\n<h2>Vypl\u0148te aktu\u00e1ln\u00ed formul\u00e1\u0159 da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed za rok 2025<\/h2>\n<p>V\u0161echny platn\u00e9 vzory a formul\u00e1\u0159e da\u0148ov\u00fdch p\u0159izn\u00e1n\u00ed najdete v <a href=\"https:\/\/financnisprava.gov.cz\/cs\/dane\/danove-tiskopisy#tab=filtr\" target=\"_blank\" rel=\"noopener\">datab\u00e1zi tiskopis\u016f finan\u010dn\u00ed spr\u00e1vy<\/a>.<\/p>\n<figure id=\"attachment_7545\" aria-describedby=\"caption-attachment-7545\" style=\"width: 1024px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-large wp-image-7545\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2020\/08\/man-g62410f5b9_1920-1024x605.jpg\" alt=\"\" width=\"1024\" height=\"605\" \/><figcaption id=\"caption-attachment-7545\" class=\"wp-caption-text\">Je\u0161t\u011b, ne\u017e se d\u00e1te do vypl\u0148ov\u00e1n\u00ed formul\u00e1\u0159e, sepi\u0161te si na pap\u00edr v\u0161echny p\u0159\u00edjmy i v\u00fddaje a jejich v\u00fd\u0161i, a\u0165 je m\u00e1te pohromad\u011b a p\u0159i vypl\u0148ov\u00e1n\u00ed je nehled\u00e1te na v\u00edce dokumentech.<\/figcaption><\/figure>\n<p>P\u00e1r z\u00e1kladn\u00edch formul\u00e1\u0159\u016f pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed najdete k rychl\u00e9mu sta\u017een\u00ed v na\u0161\u00ed tabulce.<\/p>\n<table class=\"table table-responsive\">\n<thead>\n<tr>\n<td><\/td>\n<td><strong>N\u00e1zev<\/strong><\/td>\n<td><strong>\u010c\u00edslo tiskopisu<\/strong><\/td>\n<td><strong>Ke sta\u017een\u00ed<\/strong><\/td>\n<td><strong>Interaktivn\u00ed PDF<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>Da\u0148 z p\u0159\u00edjm\u016f fyzick\u00fdch osob<\/strong><\/td>\n<td><span style=\"font-weight: 400\">P\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob<\/span><\/td>\n<td><span style=\"font-weight: 400\">25 5405<\/span><\/td>\n<td style=\"text-align: center\"><a href=\"https:\/\/financnisprava.gov.cz\/assets\/tiskopisy\/5405_30.pdf?202602051620\" target=\"_blank\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-86692 size-full\" style=\"width: 30px!important\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/03\/pdf-file-icon-color.png\" alt=\"\" width=\"30\" height=\"29\" \/><\/a><\/td>\n<td style=\"text-align: center\"><a href=\"https:\/\/adisspr.mfcr.cz\/dpr\/adis\/idpr_epo\/epo2\/form\/form_uvod.faces?pisemnost=DPFDP7&amp;ext=t\" target=\"_blank\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-86692 size-full\" style=\"width: 30px!important\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/03\/pdf-file-icon-color.png\" alt=\"\" width=\"30\" height=\"29\" \/><\/a><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><span style=\"font-weight: 400\">P\u0159\u00edloha \u010d. 1 &#8211; V\u00fdpo\u010det d\u00edl\u010d\u00edho z\u00e1kladu dan\u011b z p\u0159\u00edjm\u016f z podnik\u00e1n\u00ed a z jin\u00e9 samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti (\u00a7 7 z\u00e1kona)<\/span><\/td>\n<td><span style=\"font-weight: 400\">25 5405\/P1<\/span><\/td>\n<td style=\"text-align: center\"><a href=\"https:\/\/financnisprava.gov.cz\/assets\/tiskopisy\/5405-P1_21.pdf?202602051620\" target=\"_blank\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-86692 size-full\" style=\"width: 30px!important\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/03\/pdf-file-icon-color.png\" alt=\"\" width=\"30\" height=\"29\" \/><\/a><\/td>\n<td style=\"text-align: center\">P\u0159\u00edloha je sou\u010d\u00e1st\u00ed interaktivn\u00edho formul\u00e1\u0159e da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed.<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><span style=\"font-weight: 400\">P\u0159\u00edloha \u010d. 2 <\/span><span style=\"font-weight: 400\">&#8211; <\/span><span style=\"font-weight: 400\">V\u00fdpo\u010det d\u00edl\u010d\u00edch z\u00e1klad\u016f dan\u011b z p\u0159\u00edjm\u016f (\u00a7 9 a \u00a7 10 z\u00e1kona)<\/span><\/td>\n<td><span style=\"font-weight: 400\">25 5405\/P2<\/span><\/td>\n<td style=\"text-align: center\"><a href=\"https:\/\/financnisprava.gov.cz\/assets\/tiskopisy\/5405-P2_21.pdf?202602051620\" target=\"_blank\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-86692 size-full\" style=\"width: 30px!important\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/03\/pdf-file-icon-color.png\" alt=\"\" width=\"30\" height=\"29\" \/><\/a><\/td>\n<td style=\"text-align: center\">P\u0159\u00edloha je sou\u010d\u00e1st\u00ed interaktivn\u00edho formul\u00e1\u0159e da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed.<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><span style=\"font-weight: 400\">P\u0159\u00edloha \u010d. 3 &#8211; V\u00fdpo\u010det dan\u011b z p\u0159\u00edjm\u016f ze zdroj\u016f v zahrani\u010d\u00ed (\u00a7 38f z\u00e1kona)<\/span><\/td>\n<td><span style=\"font-weight: 400\">25 5405\/P3<\/span><\/td>\n<td style=\"text-align: center\"><a href=\"https:\/\/financnisprava.gov.cz\/assets\/tiskopisy\/5405-P3_21.pdf?202602051620\" target=\"_blank\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-86692 size-full\" style=\"width: 30px!important\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/03\/pdf-file-icon-color.png\" alt=\"\" width=\"30\" height=\"29\" \/><\/a><\/td>\n<td style=\"text-align: center\">P\u0159\u00edloha je sou\u010d\u00e1st\u00ed interaktivn\u00edho formul\u00e1\u0159e da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed.<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><span style=\"font-weight: 400\">P\u0159\u00edloha \u010d. 4 &#8211; V\u00fdpo\u010det dan\u011b ze samostatn\u00e9ho z\u00e1kladu dan\u011b (\u00a7 16a z\u00e1kona)<\/span><\/td>\n<td><span style=\"font-weight: 400\">25 5405\/P4<\/span><\/td>\n<td style=\"text-align: center\"><a href=\"https:\/\/financnisprava.gov.cz\/assets\/tiskopisy\/5405-P4_12.pdf?202602051620\" target=\"_blank\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-86692 size-full\" style=\"width: 30px!important\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/03\/pdf-file-icon-color.png\" alt=\"\" width=\"30\" height=\"29\" \/><\/a><\/td>\n<td style=\"text-align: center\">P\u0159\u00edloha je sou\u010d\u00e1st\u00ed interaktivn\u00edho formul\u00e1\u0159e da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed.<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><span style=\"font-weight: 400\">Samostatn\u00fd list k P\u0159\u00edloze \u010d. 3<\/span><\/td>\n<td><span style=\"font-weight: 400\">25 5405a<\/span><\/td>\n<td style=\"text-align: center\"><a href=\"https:\/\/financnisprava.gov.cz\/assets\/tiskopisy\/5405a_5.pdf?202602051620\" target=\"_blank\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-86692 size-full\" style=\"width: 30px!important\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/03\/pdf-file-icon-color.png\" alt=\"\" width=\"30\" height=\"29\" \/><\/a><\/td>\n<td style=\"text-align: center\">P\u0159\u00edloha je sou\u010d\u00e1st\u00ed interaktivn\u00edho formul\u00e1\u0159e da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed.<\/td>\n<\/tr>\n<tr>\n<td><strong>Da\u0148 z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob<\/strong><\/td>\n<td><span style=\"font-weight: 400\">P\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob, v\u010d. p\u0159\u00edlohy<\/span><\/td>\n<td><span style=\"font-weight: 400\">25 5404<\/span><\/td>\n<td style=\"text-align: center\"><a href=\"https:\/\/financnisprava.gov.cz\/assets\/tiskopisy\/5404_36.pdf?202602051625\" target=\"_blank\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-86692 size-full\" style=\"width: 30px!important\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/03\/pdf-file-icon-color.png\" alt=\"\" width=\"30\" height=\"29\" \/><\/a><\/td>\n<td style=\"text-align: center\"><a href=\"https:\/\/adisspr.mfcr.cz\/dpr\/adis\/idpr_epo\/epo2\/form\/form_uvod.faces?pisemnost=DPPDP9&amp;ext=t\" target=\"_blank\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-86692 size-full\" style=\"width: 30px!important\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/03\/pdf-file-icon-color.png\" alt=\"\" width=\"30\" height=\"29\" \/><\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Nena\u0161li jste, co jste hledali? P\u0159e\u010dt\u011bte si dal\u0161\u00ed podrobn\u00e9 \u010dl\u00e1nky o da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed.<\/p>\n<ul>\n<li>Jak\u00e9 m\u00e1te povinnosti p\u0159i <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/danove-priznani-osvc-jake-mate-povinnosti-pri-vedlejsi-cinnosti\/\">vedlej\u0161\u00ed \u010dinnosti OSV\u010c pro da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/a>.<\/li>\n<li>Jak pod\u00e1vaj\u00ed <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/myslite-si-ze-se-vas-jako-zamestnance-danove-priznani-netyka-mozna-se-mylite\/\">da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed zam\u011bstnanci<\/a>.<\/li>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/zamestnanci-studenti-matky-i-duchodci-musi-sam-podat-danove-priznani\/\">Kdo m\u00e1 povinnosti podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/a>.<\/li>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/navod-jak-vyplnit-danove-priznani-pravnickych-osob-za-rok-2021-krok-za-krokem\/\">Jak vyplnit da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed pr\u00e1vnick\u00fdch osob<\/a>.<\/li>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/program-na-danove-priznani-vyplnite-par-kolonek-a-mate-hotovo\/\">Pro\u010d pou\u017e\u00edt program na da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/a>.<\/li>\n<li>Kdy je nutn\u00e9 <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/dodatecne-danove-priznani-k-dph-kdy-je-a-neni-nutne\/\">dodate\u010dn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/a>.<\/li>\n<li>Jak podat <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/2021-danove-priznani-muzete-podat-az-do-1-kvetna-ale-jen-elektronicky\/\">elektronick\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/a>.<\/li>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/do-kdy-podat-danove-priznani-z-prijmu-nepropasnete-dulezite-terminy-a-lhuty\/\">Do kdy podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed &#8211; neprop\u00e1sn\u011bte d\u016fle\u017eit\u00e9 term\u00edny<\/a>.<\/li>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/danove-priznani-online-jak-na-elektronicke-podani-a-jak-pomuze-ucetni-system\/\">Jak podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed online<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Co je to da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed P\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f je v\u00fdkaz, ve kter\u00e9m da\u0148ov\u00ed poplatn\u00edci uv\u00e1d\u00ed: jak\u00e9 byly jejich zdaniteln\u00e9 p\u0159\u00edjmy za uplynul\u00fd rok, &#8230;<\/p>\n","protected":false},"author":2,"featured_media":1865,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[8],"tags":[77,81],"class_list":["post-3968","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dane","tag-danove-priznani","tag-rocni-zuctovani-dane"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/3968","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=3968"}],"version-history":[{"count":42,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/3968\/revisions"}],"predecessor-version":[{"id":18790,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/3968\/revisions\/18790"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/1865"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=3968"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=3968"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=3968"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}