{"id":4292,"date":"2026-02-19T18:25:09","date_gmt":"2026-02-19T17:25:09","guid":{"rendered":"http:\/\/3.72.177.72\/novinky-a-tipy\/navod-jak-vyplnit-danove-priznani-pravnickych-osob-za-rok-2021-krok-za-krokem\/"},"modified":"2026-02-19T18:25:10","modified_gmt":"2026-02-19T17:25:10","slug":"jak-vyplnit-danove-priznani-pravnickych-osob","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/jak-vyplnit-danove-priznani-pravnickych-osob\/","title":{"rendered":"[N\u00e1vod] Jak vyplnit da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed pr\u00e1vnick\u00fdch osob v roce 2026 (za rok 2025)"},"content":{"rendered":"<p>Pro v\u011bt\u0161inu firem na \u00fazem\u00ed \u010cesk\u00e9 republiky je zda\u0148ovac\u00edm obdob\u00edm kalend\u00e1\u0159n\u00ed rok. To znamen\u00e1, \u017ee se \u0159\u00edd\u00ed z\u00e1kladn\u00ed lh\u016ftou pro elektronick\u00e9 pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed<strong> do 4. kv\u011btna 2026 (z d\u016fvodu, \u017ee standardn\u00ed term\u00edn 1. kv\u011btna p\u0159ipad\u00e1 na st\u00e1tn\u00ed sv\u00e1tek a n\u00e1sleduj\u00edc\u00ed dva dny jsou v\u00edkend, proto se lh\u016fta posouv\u00e1 na nejbli\u017e\u0161\u00ed pracovn\u00ed den) <\/strong>a v p\u0159\u00edpad\u011b prodlou\u017een\u00e9 lh\u016fty <strong>do 1. \u010dervence 2026<\/strong>.<\/p>\n<p>Obchodn\u00ed spole\u010dnosti, nej\u010dast\u011bji spole\u010dnosti s ru\u010den\u00edm omezen\u00fdm a akciov\u00e9 spole\u010dnosti, podl\u00e9haj\u00ed <strong>zdan\u011bn\u00ed ve v\u00fd\u0161i 21 % (od roku 2024)<\/strong>. Touto sazbou pr\u00e1vnick\u00e9 osoby dan\u00ed sv\u016fj z\u00e1klad dan\u011b matematicky zaokrouhlen\u00fd <strong>na cel\u00e9 tis\u00edcikoruny dol\u016f<\/strong>.<\/p>\n<p><strong>Pozor <\/strong>\u2013 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed za pr\u00e1vnickou osobu pod\u00e1v\u00e1te i v p\u0159\u00edpad\u011b, \u017ee vyk\u00e1\u017eete nulu nebo da\u0148ovou ztr\u00e1tu.<\/p>\n<p>Nezapome\u0148te, \u017ee na finan\u010dn\u00ed \u00fa\u0159ad mus\u00edte p\u0159izn\u00e1n\u00ed odevzdat ve <strong>spr\u00e1vn\u00e9m form\u00e1tu xml<\/strong>. K odesl\u00e1n\u00ed p\u0159izn\u00e1n\u00ed pou\u017eijte <a href=\"https:\/\/adisspr.mfcr.cz\/pmd\/epo\/formulare\" target=\"_blank\" rel=\"noopener\">formul\u00e1\u0159 v port\u00e1lu Moje dan\u011b<\/a> nebo <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/datova-schranka-k-cemu-slouzi-zalozit-si-dat-pozor\/\">datovou schr\u00e1nku<\/a>, kter\u00e1 je pr\u00e1vnick\u00fdch osob\u00e1m z\u0159\u00edzena ze z\u00e1kona.<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span>Vztahuje se na v\u00e1s povinnost podat\u00a0da\u0148 z p\u0159\u00edjm\u016f fyzick\u00fdch osob? P\u0159e\u010dt\u011bte si v\u0161echny d\u016fle\u017eit\u00e9 informace v \u010dl\u00e1nku\u00a0<a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/zvladnete-vcas-danove-priznani\/\">Jak na da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed fyzick\u00fdch osob<\/a>. Dozv\u00edte se z n\u011bj, jak p\u0159izn\u00e1n\u00ed vypln\u00edte \u0159\u00e1dek po \u0159\u00e1dku a jak\u00e9 term\u00edny si mus\u00edte pohl\u00eddat, abyste ho podali v\u010das.<\/p>\n<\/div>\n<h2>Vypln\u011bn\u00ed formul\u00e1\u0159e \u0159\u00e1dek po \u0159\u00e1dku: da\u0148 z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob<\/h2>\n<p>V port\u00e1lu Moje dan\u011b v sekci <a href=\"https:\/\/adisspr.mfcr.cz\/pmd\/epo\/formulare\" target=\"_blank\" rel=\"noopener\">formul\u00e1\u0159e<\/a> vyberte \u201eDa\u0148 z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob \u2013 za zda\u0148ovac\u00ed obdob\u00ed roku 2025 a pro \u010d\u00e1sti zda\u0148ovac\u00edho obdob\u00ed roku 2026\u201c.<\/p>\n<p>Krom\u011b dan\u011b z p\u0159\u00edjm\u016f na port\u00e1lu vy\u0159e\u0161\u00edte tak\u00e9:<\/p>\n<ul>\n<li>da\u0148 z p\u0159idan\u00e9 hodnoty,<\/li>\n<li>silni\u010dn\u00ed da\u0148<\/li>\n<li>\u010di kontroln\u00ed hl\u00e1\u0161en\u00ed.<\/li>\n<\/ul>\n<p><strong>TIP<\/strong>: P\u0159i vypl\u0148ov\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed v\u00e1m p\u0159ijdou vhod informace uveden\u00e9 na webu <a href=\"https:\/\/www.financnisprava.cz\/cs\/dane\/dane\/dan-z-prijmu\/pravnicke-osoby\/obecne-informace\" target=\"_blank\" rel=\"noopener\">Finan\u010dn\u00ed spr\u00e1vy v sekci pr\u00e1vnick\u00e9 osoby<\/a> a <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/jak-vyplnit-danove-priznani-pravnickych-osob\/\">pokyny k vypln\u011bn\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed<\/a>.<\/p>\n<p>Jakmile do interaktivn\u00edho formul\u00e1\u0159e zad\u00e1te prvn\u00ed \u00fadaje, formul\u00e1\u0159 s nimi d\u00e1l po\u010d\u00edt\u00e1 s\u00e1m.<\/p>\n<h3>Z\u00e1hlav\u00ed<\/h3>\n<p>Vypl\u0148te z\u00e1kladn\u00ed \u00fadaje o spole\u010dnosti:<\/p>\n<ul>\n<li>finan\u010dn\u00ed \u00fa\u0159ad\/spr\u00e1vce dan\u011b, kter\u00e9mu p\u0159izn\u00e1n\u00ed pod\u00e1v\u00e1te,<\/li>\n<li>da\u0148ov\u00e9 identifika\u010dn\u00ed \u010d\u00edslo (DI\u010c),<\/li>\n<li>o jak\u00fd typ pod\u00e1n\u00ed se jedn\u00e1 (\u0159\u00e1dn\u00e9, <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/opravne-vs-dodatecne-danove-priznani-vite-cem-presne-rozdil\/\">opravn\u00e9 nebo dodate\u010dn\u00e9 p\u0159izn\u00e1n\u00ed<\/a>),<\/li>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/kategorie-ucetnich-jednotek-zjistete-kam-patrite\/\">kategorii \u00fa\u010detn\u00ed jednotky<\/a>,<\/li>\n<li>p\u0159eva\u017euj\u00edc\u00ed ekonomickou <a href=\"https:\/\/www.czso.cz\/csu\/czso\/klasifikace_ekonomickych_cinnosti_cz_nace\" target=\"_blank\" rel=\"noopener\">\u010dinnost podle CZ-NACE<\/a>.<\/li>\n<\/ul>\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>I. odd\u00edl<\/h2>\n<p>Uve\u010fte z\u00e1kladn\u00ed informace o spole\u010dnosti:<\/p>\n<ul>\n<li>da\u0148ov\u00e9 identifika\u010dn\u00ed \u010d\u00edslo,<\/li>\n<li>n\u00e1zev spole\u010dnosti,<\/li>\n<li>p\u0159\u00edpadn\u011b telefon (nepovinn\u00fd \u00fadaj).<\/li>\n<\/ul>\n<p>Dopl\u0148te tak\u00e9 informace o podepisuj\u00edc\u00ed osob\u011b.<\/p>\n<figure id=\"attachment_7634\" aria-describedby=\"caption-attachment-7634\" style=\"width: 883px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7634\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/04\/podepisujici-osoba-info.png\" alt=\"\" width=\"883\" height=\"201\" \/><figcaption id=\"caption-attachment-7634\" class=\"wp-caption-text\">Pokud nap\u0159\u00edklad v obchodn\u00edm rejst\u0159\u00edku figurujete jako jednatel spole\u010dnosti, vypl\u0148te v tomto odd\u00edlu sv\u00e9 jm\u00e9no a p\u0159\u00edjmen\u00ed, v\u010detn\u011b vztahu ke spole\u010dnosti.<\/figcaption><\/figure>\n<h2>II. odd\u00edl<\/h2>\n<p>Nyn\u00ed se dost\u00e1v\u00e1me k \u010d\u00edseln\u00fdm \u00fadaj\u016fm da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed.<\/p>\n<p><strong>\u0158\u00e1dek \u010d. 10<\/strong> \u2013 obsahuje <strong>\u00fa\u010detn\u00ed v\u00fdsledek hospoda\u0159en\u00ed <\/strong>p\u0159ed zdan\u011bn\u00edm<strong> v cel\u00fdch K\u010d<\/strong>. Spo\u010d\u00edt\u00e1te ho tak, \u017ee se\u010dt\u011bte v\u0161echny v\u00fdnosy (6. \u00fa\u010dtovou t\u0159\u00eddu) a ode\u010dt\u011bte od nich ve\u0161ker\u00e9 n\u00e1klady (5. \u00fa\u010dtovou t\u0159\u00eddu) a uprav\u00edte o kone\u010dn\u00e9 z\u016fstatky (MD, D) \u00fa\u010dt\u016f \u00fa\u010dtov\u00e9 skupiny 59 (dan\u011b z p\u0159\u00edjm\u016f).<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span>V\u00fdsledek hospoda\u0159en\u00ed = v\u00fdnosy \u2013 n\u00e1klady<\/div>\n<p>Jestli\u017ee v\u00e1m vych\u00e1z\u00ed \u010d\u00edslo:<\/p>\n<ul>\n<li>z\u00e1porn\u00e9 (ztr\u00e1ta), uve\u010fte p\u0159ed \u010d\u00e1stkou znam\u00e9nko m\u00ednus,<\/li>\n<li>kladn\u00e9 (zisk), znam\u00e9nko plus neuv\u00e1d\u00edte.<\/li>\n<\/ul>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span><strong>Pozor \u2013 \u0159\u00e1dky \u010d. 20 a\u017e 70 nesm\u00ed obsahovat z\u00e1porn\u00e1 \u010d\u00edsla, proto\u017ee zvy\u0161uj\u00ed \u00fa\u010detn\u00ed v\u00fdsledek hospoda\u0159en\u00ed.<\/strong><\/div>\n<p><strong>\u0158\u00e1dek \u010d. 40 <\/strong>\u2013 slou\u017e\u00ed k zachycen\u00ed <a href=\"https:\/\/www.idoklad.cz\/blog\/jak-legalne-snizit-zaklad-dane-pomoci-danove-uznatelnych-vydaju\" target=\"_blank\" rel=\"noopener\">neda\u0148ov\u00fdch n\u00e1klad\u016f<\/a>. Tedy n\u00e1klad\u016f, kter\u00e9 neslou\u017e\u00ed k dosa\u017een\u00ed, zaji\u0161t\u011bn\u00ed a udr\u017een\u00ed p\u0159\u00edjm\u016f z hlediska z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f.<\/p>\n<p>Pat\u0159\u00ed sem nap\u0159\u00edklad:<\/p>\n<ul>\n<li>n\u00e1klady na reprezentaci a poho\u0161t\u011bn\u00ed,<\/li>\n<li>neda\u0148ov\u00e9 zam\u011bstnaneck\u00e9 benefity,<\/li>\n<li>neda\u0148ov\u00fd odpis pohled\u00e1vek,<\/li>\n<li>n\u00e1klady na PHM a parkovn\u00e9 (pokud pou\u017e\u00edv\u00e1te pau\u0161\u00e1ln\u00ed v\u00fddaj na dopravu).<\/li>\n<\/ul>\n<p><strong>\u0158\u00e1dek \u010d. 50 <\/strong>\u2013 vy\u010d\u00edslete kladn\u00fd rozd\u00edl \u00fa\u010detn\u00edch a da\u0148ov\u00fdch odpis\u016f. Pokud da\u0148ov\u00e9 odpisy p\u0159evy\u0161uj\u00ed \u00fa\u010detn\u00ed, uve\u010fte hodnotu rozd\u00edlu na \u0159\u00e1dku \u010d. 150.<\/p>\n<p><strong>\u0158\u00e1dek \u010d. 61<\/strong> \u2013 pou\u017eijte jen v p\u0159\u00edpad\u011b, \u017ee je spole\u010dnost v likvidaci.<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span><strong>Pozor <\/strong>\u2013 do \u0159\u00e1dk\u016f \u010d. 100 a\u017e 170 se uv\u00e1d\u011bj\u00ed polo\u017eky, kter\u00e9 sni\u017euj\u00ed \u00fa\u010detn\u00ed v\u00fdsledek hospoda\u0159en\u00ed. Neuv\u00e1d\u011bjte do nich z\u00e1porn\u00e9 hodnoty.<\/div>\n<p><strong>\u0158\u00e1dek \u010d. 111 <\/strong>\u2013 obsahuje polo\u017eky sni\u017euj\u00edc\u00ed z\u00e1klad dan\u011b \u2013 nap\u0159\u00edklad odveden\u00e9 pojistn\u00e9 (na soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed) za zam\u011bstnance nebo n\u00e1kladov\u00e9 a v\u00fdnosov\u00e9 smluvn\u00ed sankce.<\/p>\n<p><strong>\u0158\u00e1dek \u010d. 112 <\/strong>\u2013 vy\u010d\u00edslete rozpu\u0161t\u011bn\u00ed \u00fa\u010detn\u00edch rezerv a opravn\u00fdch polo\u017eek nebo bez\u00faplatn\u00e9 p\u0159\u00edjmy pou\u017eit\u00e9 k dosa\u017een\u00ed zdaniteln\u00fdch p\u0159\u00edjm\u016f.<\/p>\n<p><strong>\u0158\u00e1dek \u010d. 120 <\/strong>\u2013 na tento \u0159\u00e1dek uv\u00e1d\u00edte \u00fahrn p\u0159\u00edjm\u016f vyb\u00edran\u00fdch podle zvl\u00e1\u0161tn\u00ed sazby dan\u011b (dividendy, pod\u00edly ze zisku, vypo\u0159\u00e1dac\u00ed a likvida\u010dn\u00ed rozd\u00edly \u2013 p\u0159\u00edjmy zdan\u011bny sr\u00e1\u017ekovou dan\u00ed).<\/p>\n<p><strong>\u0158\u00e1dek \u010d. 150<\/strong> \u2013 obsahuje hodnotu rozd\u00edlu mezi da\u0148ov\u00fdmi a \u00fa\u010detn\u00edmi odpisy, pokud da\u0148ov\u00e9 p\u0159evy\u0161uj\u00ed odpisy \u00fa\u010detn\u00ed.<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span><strong>Pozor <\/strong>\u2013 \u0159\u00e1dky \u010d. 200 a\u017e 330 upravuj\u00ed z\u00e1klad dan\u011b.<\/div>\n<p><strong>\u0158\u00e1dek \u010d. 201 <\/strong>\u2013 se t\u00fdk\u00e1 komanditn\u00edch spole\u010dnost\u00ed. Z celkov\u00e9ho z\u00e1kladu dan\u011b vy\u010dle\u0148te \u010d\u00e1st p\u0159ipadaj\u00edc\u00ed podle uzav\u0159en\u00e9 smlouvy na komplement\u00e1\u0159e.<\/p>\n<p><strong>\u0158\u00e1dek \u010d. 210 <\/strong>\u2013 obsahuje sou\u010det vy\u0148at\u00fdch p\u0159\u00edjm\u016f podl\u00e9haj\u00edc\u00edch zdan\u011bn\u00ed v zahrani\u010d\u00ed.<\/p>\n<p><strong>\u0158\u00e1dek \u010d. 230<\/strong> \u2013 je ur\u010den\u00fd k ode\u010dtu d\u0159\u00edve vznikl\u00fdch da\u0148ov\u00fdch ztr\u00e1t (p\u0159\u00edpadn\u011b jejich \u010d\u00e1st\u00ed). Podm\u00ednky pro jejich uplatn\u011bn\u00ed naleznete <a href=\"https:\/\/www.financnisprava.cz\/cs\/dane\/dane\/dan-z-prijmu\/pravnicke-osoby\/obecne-informace#:~:text=ve%C5%99ejn%C4%9B%20prosp%C4%9B%C5%A1n%C3%A9ho%20poplatn%C3%ADka.-,Polo%C5%BEky%20od%C4%8Ditateln%C3%A9%20od%20z%C3%A1kladu%20dan%C4%9B,nejpozd%C4%9Bji%20ve%20t%C5%99et%C3%ADm%20obdob%C3%AD%20n%C3%A1sleduj%C3%ADc%C3%ADm%20po%20obdob%C3%AD%2C%20ve%20kter%C3%A9m%20vznikly.,-Sazba%20dan%C4%9B\" target=\"_blank\" rel=\"noopener\">zde<\/a>. Nezapome\u0148te p\u0159i uplatn\u011bn\u00ed ztr\u00e1t vyplnit p\u0159\u00edlohu E da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed.<\/p>\n<p><strong>\u0158\u00e1dky \u010d. 242, 243, 260<\/strong> \u2013 slou\u017e\u00ed k odpo\u010dtu z titulu:<\/p>\n<ul>\n<li>v\u00fdzkumu a v\u00fdvoje,<\/li>\n<li>odborn\u00e9ho vzd\u011bl\u00e1v\u00e1n\u00ed<\/li>\n<li>poskytnut\u00fdch dar\u016f pro ve\u0159ejn\u011b prosp\u011b\u0161n\u00e9 \u00fa\u010dely (dle p\u0159\u00edlohy G).<\/li>\n<\/ul>\n<p><strong>\u0158\u00e1dek \u010d. 300<\/strong> \u2013 zde uplatn\u00edte slevy na dani (nap\u0159. p\u0159i zam\u011bstn\u00e1v\u00e1n\u00ed osob se zdravotn\u00edm posti\u017een\u00edm).<\/p>\n<p><strong>\u0158\u00e1dek \u010d. 320 <\/strong>\u2013 vy\u010d\u00edslete z\u00e1po\u010det dan\u011b zaplacen\u00e9 v zahrani\u010d\u00ed. Jako potvrzen\u00ed o z\u00e1po\u010dtu p\u0159ilo\u017ete k da\u0148ov\u00e9mu p\u0159izn\u00e1n\u00ed potvrzen\u00ed o zaplacen\u00e9 dani v zahrani\u010d\u00ed.<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span><strong>Pozor <\/strong>\u2013 \u0159\u00e1dky \u010d. 331 a\u017e 360 vy\u010d\u00edsluj\u00ed samostatn\u00fd z\u00e1klad dan\u011b.<\/div>\n<p><strong>\u0158\u00e1dek \u010d. 331<\/strong> \u2013 obsahuje samostatn\u00fd z\u00e1klad dan\u011b zaokrouhlen\u00fd na cel\u00e9 tis\u00edce korun dol\u016f.<\/p>\n<p><strong>\u0158\u00e1dek \u010d. 340<\/strong> \u2013 ur\u010duje celkovou da\u0148ovou povinnost.<\/p>\n<p><strong>\u0158\u00e1dek \u010d. 360<\/strong> \u2013 zde uve\u010fte svou tzv. posledn\u00ed zn\u00e1mou da\u0148ovou povinnost (= \u00fadaj, ze kter\u00e9ho se budou po n\u00e1sleduj\u00edc\u00ed z\u00e1lohov\u00e9 obdob\u00ed platit z\u00e1lohy na da\u0148).<\/p>\n<h2>IV. ODD\u00cdL<\/h2>\n<p>Tento odd\u00edl vypl\u0148ujete, jen pokud pod\u00e1v\u00e1te <strong>dodate\u010dn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/strong>. Uv\u00e1d\u00edte zde d\u016fvody pro jeho pod\u00e1n\u00ed a popis zm\u011bn oproti p\u016fvodn\u00edmu p\u0159izn\u00e1n\u00ed.<\/p>\n<h2>V. ODD\u00cdL<\/h2>\n<p>V p\u00e1t\u00e9m odd\u00edlu vy\u010d\u00edslete, kolik jste zaplatili na <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/1992-586?text=%C2%A7%2038A#f1461056\" target=\"_blank\" rel=\"noopener\">z\u00e1loh\u00e1ch na dani z p\u0159\u00edjm\u016f<\/a> v pr\u016fb\u011bhu zda\u0148ovac\u00edho obdob\u00ed.<\/p>\n<h2>Nezapome\u0148te na p\u0159\u00edlohy<\/h2>\n<p>Povinnou p\u0159\u00edlohou da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed k DPPO je i <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-na-ucetni-zaverku-uvod-do-problematiky-a-rozvaha\/\"><strong>\u00fa\u010detn\u00ed z\u00e1v\u011brka<\/strong><\/a>. Podoba a forma \u00fa\u010detn\u00ed z\u00e1v\u011brky z\u00e1vis\u00ed na tom, jestli dan\u00e1 pr\u00e1vnick\u00e1 osoba podl\u00e9h\u00e1, nebo nepodl\u00e9h\u00e1 auditu.<\/p>\n<p>V z\u00e1vislosti na situaci se k p\u0159izn\u00e1n\u00ed p\u0159ikl\u00e1daj\u00ed tak\u00e9 dal\u0161\u00ed p\u0159\u00edlohy (nap\u0159\u00edklad p\u0159\u00edloha E p\u0159i uplatn\u011bn\u00ed da\u0148ov\u00e9 ztr\u00e1ty nebo p\u0159\u00edloha G p\u0159i uplatn\u011bn\u00ed dar\u016f).<\/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\/4292\">\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\/4292\">\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>Zachy\u0165te chyby p\u0159ed odesl\u00e1n\u00edm a zaplacen\u00edm dan\u011b<\/h2>\n<p>Jakmile se v interaktivn\u00edm formul\u00e1\u0159i v port\u00e1lu Moje dan\u011b proklik\u00e1te a\u017e do z\u00e1v\u011bre\u010dn\u00e9 sekce, doporu\u010dujeme v\u00e1m spustit \u201e<strong>Protokol chyb<\/strong>\u201c. Upozorn\u00ed v\u00e1s na p\u0159\u00edpadn\u00e9 kritick\u00e9 chyby, kter\u00e9 by br\u00e1nily odesl\u00e1n\u00ed tiskopisu na finan\u010dn\u00ed \u00fa\u0159ad.<\/p>\n<p>Vypln\u011bn\u00e9 pod\u00e1n\u00ed si m\u016f\u017eete <strong>ulo\u017eit nebo st\u00e1hnout<\/strong> (ve form\u00e1tu <strong>XML<\/strong>) a n\u00e1sledn\u011b ho odeslat elektronicky \u2013 bu\u010f <strong>p\u0159\u00edmo z port\u00e1lu Moje dan\u011b<\/strong> (v aplikaci EPO, p\u0159\u00edpadn\u011b po p\u0159ihl\u00e1\u0161en\u00ed p\u0159es DIS+), nebo p\u0159es <strong>datovou schr\u00e1nku<\/strong>. Pro vlastn\u00ed evidenci si m\u016f\u017eete podklady tak\u00e9 vytisknout a zalo\u017eit.<\/p>\n<p>V\u00fdslednou da\u0148 finan\u010dn\u00edmu \u00fa\u0159adu po\u0161lete na \u010d\u00edslo \u00fa\u010dtu uveden\u00e9 v <a href=\"https:\/\/www.financnisprava.cz\/assets\/cs\/prilohy\/d-placeni-dani\/bankovni_ucty_2017_Priloha_4.pdf\" target=\"_blank\" rel=\"noopener\">t\u00e9to tabulce<\/a>. Jestli\u017ee v\u00e1m vznikne <strong>n\u00e1rok na p\u0159eplatek<\/strong> v minim\u00e1ln\u00ed v\u00fd\u0161i 200 K\u010d, po\u017e\u00e1dejte finan\u010dn\u00ed \u00fa\u0159ad o jeho vr\u00e1cen\u00ed.<\/p>\n<figure id=\"attachment_7635\" aria-describedby=\"caption-attachment-7635\" style=\"width: 1024px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-large wp-image-7635\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2022\/03\/amy-hirschi-K0c8ko3e6AA-unsplash-1024x683.jpg\" alt=\"\" width=\"1024\" height=\"683\" \/><figcaption id=\"caption-attachment-7635\" class=\"wp-caption-text\">Pokud si na zpracov\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed sami netrouf\u00e1te, po\u017e\u00e1dejte o pomoc zku\u0161en\u00e9 da\u0148ov\u00e9 poradce ve skupin\u011b <a href=\"https:\/\/www.facebook.com\/groups\/4306926426047905\" target=\"_blank\" rel=\"noopener\">[iDoklad pozitivn\u00ed] \u00fa\u010detn\u00ed a podnikatel\u00e9 &#8211; u\u010d\u00edme se podnikat<\/a>.<\/figcaption><\/figure>\n<h2>Placen\u00ed z\u00e1loh v pr\u016fb\u011bhu roku<\/h2>\n<p><strong>Pololetn\u00ed z\u00e1lohy<\/strong> se v\u00e1s t\u00fdkaj\u00ed, jestli\u017ee\u00a0va\u0161e posledn\u00ed zn\u00e1m\u00e1 da\u0148ov\u00e1 povinnost za p\u0159edchoz\u00ed zda\u0148ovac\u00ed obdob\u00ed p\u0159es\u00e1hla \u010d\u00e1stku\u00a0<strong>30 000,- K\u010d, av\u0161ak <\/strong><strong>byla men\u0161\u00ed<\/strong>\u00a0<strong>ne\u017e 150 000,- K\u010d<\/strong>. Ka\u017ed\u00e1 z\u00e1loha odpov\u00edd\u00e1 40 % posledn\u00ed zn\u00e1m\u00e9 da\u0148ov\u00e9 povinnosti\u00a0a je splatn\u00e1 do:<\/p>\n<ul>\n<li>15. \u010dervna (pokud je zda\u0148ovac\u00ed obdob\u00ed kalend\u00e1\u0159n\u00ed rok),<\/li>\n<li>15. prosince (pokud je zda\u0148ovac\u00ed obdob\u00ed kalend\u00e1\u0159n\u00ed rok).<\/li>\n<\/ul>\n<p><strong>\u010ctvrtletn\u00ed z\u00e1lohy<\/strong> se v\u00e1s t\u00fdkaj\u00ed, jestli\u017ee byla posledn\u00ed zn\u00e1m\u00e1 da\u0148ov\u00e1 povinnost\u00a0(za p\u0159edchoz\u00ed zda\u0148ovac\u00ed obdob\u00ed)\u00a0<strong>vy\u0161\u0161\u00ed ne\u017e 150 000,- K\u010d<\/strong>. Ka\u017ed\u00e1 spl\u00e1tka se pak rovn\u00e1 \u00bc\u00a0posledn\u00ed zn\u00e1m\u00e9 da\u0148ov\u00e9 povinnosti a je splatn\u00e1 do:<\/p>\n<ul>\n<li>15. b\u0159ezna,<\/li>\n<li>15. \u010dervna,<\/li>\n<li>15. z\u00e1\u0159\u00ed,<\/li>\n<li>15. prosince, pokud je zda\u0148ovac\u00ed obdob\u00ed kalend\u00e1\u0159n\u00ed rok.<\/li>\n<\/ul>\n<p>Pokud v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed k DPPO <strong>nep\u0159es\u00e1hnete\u00a0<\/strong><strong>posledn\u00ed zn\u00e1mou da\u0148<\/strong><strong>ovou povinnost<\/strong><strong> ve v\u00fd\u0161i 30 000,- K\u010d<\/strong>, \u017e\u00e1dn\u00e9 z\u00e1lohy v n\u00e1sleduj\u00edc\u00edm z\u00e1lohov\u00e9m obdob\u00ed neplat\u00edte.<\/p>\n<p><strong>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.<\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/zvladnete-vcas-danove-priznani\/\">Jak na da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed krok za krokem<\/a>.<\/li>\n<li>Jak\u00e9 m\u00e1te povinnosti p\u0159i\u00a0<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\u00a0<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\/pripravte-se-na-danove-priznani-u-fyzickych-osob-v-roce-2021\/\">Jak na da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed fyzick\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\u00a0<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\u00a0<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 \u2013 neprop\u00e1sn\u011bte d\u016fle\u017eit\u00e9 term\u00edny<\/a>.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Pro v\u011bt\u0161inu firem na \u00fazem\u00ed \u010cesk\u00e9 republiky je zda\u0148ovac\u00edm obdob\u00edm kalend\u00e1\u0159n\u00ed rok. To znamen\u00e1, \u017ee se \u0159\u00edd\u00ed z\u00e1kladn\u00ed lh\u016ftou pro elektronick\u00e9 pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed do &#8230;<\/p>\n","protected":false},"author":2,"featured_media":4295,"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":[64,269,77,99],"class_list":["post-4292","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dane","tag-dan-z-prijmu","tag-dan-z-prijmu-pravnickych-osob","tag-danove-priznani","tag-ucetnictvi"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4292","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=4292"}],"version-history":[{"count":17,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4292\/revisions"}],"predecessor-version":[{"id":18643,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4292\/revisions\/18643"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/4295"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=4292"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=4292"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=4292"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}