{"id":551,"date":"2016-04-06T20:00:00","date_gmt":"2016-04-06T20:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/danove-priznani-na-papiru-nebo-elektronicky\/"},"modified":"2023-02-01T15:08:47","modified_gmt":"2023-02-01T14:08:47","slug":"danove-priznani-na-papiru-nebo-elektronicky","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/danove-priznani-na-papiru-nebo-elektronicky\/","title":{"rendered":"Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed na pap\u00edru nebo elektronicky?"},"content":{"rendered":"<p>T\u00e9m\u011b\u0159 na ka\u017ed\u00e9m webu zab\u00fdvaj\u00edc\u00edm se \u00fa\u010detn\u00ed a da\u0148ovou tematikou m\u016f\u017eeme zvl\u00e1\u0161t\u011b v t\u011bchto b\u0159eznov\u00fdch dnech naj\u00edt spousty \u010dl\u00e1nk\u016f, kter\u00e9 se zab\u00fdvaj\u00ed problematikou, jak stanovit z\u00e1klad dan\u011b z p\u0159\u00edjm\u016f, zda a v jak\u00e9 v\u00fd\u0161i pou\u017e\u00edt pau\u0161\u00e1ln\u00ed v\u00fddaje, jak\u00e9 lze uplatnit nezdaniteln\u00e9 \u010d\u00e1sti z\u00e1kladu dan\u011b, jak je to se slevami na dani. Naopak my se v dne\u0161n\u00edm \u010dl\u00e1nku zam\u011b\u0159\u00edme na procesn\u00ed str\u00e1nku v\u011bci \u2013 m\u00e1 se p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f podat v pap\u00edrov\u00e9 form\u011b \u010di elektronicky?<\/p>\n<p><!--more--><\/p>\n<p style=\"text-align: left;\"><strong>Autor: <a href=\"https:\/\/money.cz\/novinky-a-tipy\/autor\/autor-zraly\/\">Mgr. Zden\u011bk Zral\u00fd<\/a>, da\u0148ov\u00fd poradce \u010d. 3177<\/strong><\/p>\n<p>Zvl\u00e1\u0161t\u011b u pl\u00e1tc\u016f dan\u011b z p\u0159idan\u00e9 hodnoty m\u016f\u017ee tato problematika vzbudit ur\u010dit\u00e9 udiven\u00ed, nebo\u0165 ti u\u017e si \u2013 p\u0159edpokl\u00e1d\u00e1m \u2013 zvykli na skute\u010dnost, \u017ee jinak ne\u017e elektronicky u\u010dinit pod\u00e1n\u00ed nelze. <strong>V\u0161echna z\u00e1kladn\u00ed pod\u00e1n\u00ed pro \u00fa\u010dely DPH \u2013 registrace k DPH, da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, souhrnn\u00e9 hl\u00e1\u0161en\u00ed a kone\u010dn\u011b tak\u00e9 kontroln\u00ed hl\u00e1\u0161en\u00ed \u2013 se \u010din\u00ed pouze elektronicky<\/strong>. Elektronick\u00e1 forma je d\u00e1na speci\u00e1ln\u00ed \u00fapravou z\u00e1kona o dani z p\u0159idan\u00e9 hodnoty, kter\u00e1 m\u00e1 samoz\u0159ejm\u011b p\u0159ednost p\u0159ed obecnou pr\u00e1vn\u00ed \u00fapravou.<\/p>\n<p>Z\u00e1kon o dan\u00edch z p\u0159\u00edjm\u016f (d\u00e1le jen \u201eZDP\u201c) svoji vlastn\u00ed \u00fapravu formy pod\u00e1n\u00ed nem\u00e1 (pomineme-li \u201edrobnosti\u201c typu vy\u00fa\u010dtov\u00e1n\u00ed dan\u011b z p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti a ozn\u00e1men\u00ed u platebn\u00edho zprost\u0159edkovatele). Mus\u00edme tedy vych\u00e1zet z obecn\u00e9ho procesn\u00edho p\u0159edpisu, kter\u00fdm je pro da\u0148ov\u00e9 z\u00e1kony da\u0148ov\u00fd \u0159\u00e1d (d\u00e1le jen \u201eD\u0158).<\/p>\n<p>Zvl\u00e1\u0161t\u011b za situace, kdy m\u00e1 da\u0148ov\u00fd subjekt z\u00e1stupce, m\u016f\u017ee ot\u00e1zka uveden\u00e1 v nadpisu nab\u00fdt na v\u00fdznamu, nebo\u0165 <strong>nedodr\u017een\u00ed z\u00e1konem po\u017eadovan\u00e9 elektronick\u00e9 formy podl\u00e9h\u00e1 sankci \u2013 pokut\u011b \u2013 ve v\u00fd\u0161i 2 000 K\u010d!<\/strong><\/p>\n<h2>Pod\u00e1n\u00ed optikou D\u0158<\/h2>\n<p>Pod\u00e1n\u00edm se podle D\u0158 rozum\u00ed:<\/p>\n<ul>\n<li>jedn\u00e1 se o \u00fakon osoby z\u00fa\u010dastn\u011bn\u00e9 na spr\u00e1v\u011b dan\u00ed v\u016f\u010di spr\u00e1vci dan\u011b,<\/li>\n<li>posuzuje se podle skute\u010dn\u00e9ho obsahu, bez ohledu na to, jak je ozna\u010deno,<\/li>\n<li>mus\u00ed b\u00fdt z\u0159ejm\u00e9, <strong>kdo jej \u010din\u00ed<\/strong>, \u010deho se t\u00fdk\u00e1 a co se navrhuje.<\/li>\n<\/ul>\n<p>Pro n\u00e1mi zkoumanou problematiku, jak d\u00e1le uvid\u00edme, je zvl\u00e1\u0161t\u011b d\u016fle\u017eit\u00e9, kdo dan\u00e9 pod\u00e1n\u00ed \u010din\u00ed.<\/p>\n<p>Pod\u00e1n\u00ed lze u\u010dinit t\u011bmito zp\u016fsoby:<\/p>\n<ul>\n<li>p\u00edsemn\u011b,<\/li>\n<li>\u00fastn\u011b do protokolu nebo<\/li>\n<li>datovou zpr\u00e1vou (elektronicky).<\/li>\n<\/ul>\n<p>D\u0158 zn\u00e1 t\u0159i alternativy datov\u00e9 zpr\u00e1vy:<\/p>\n<ul>\n<li>podepsan\u00e1 elektronick\u00fdm podpisem,<\/li>\n<li>odeslan\u00e1 prost\u0159ednictv\u00edm datov\u00e9 schr\u00e1nky nebo<\/li>\n<li>s ov\u011b\u0159enou identitou podatele zp\u016fsobem, kter\u00fdm se lze p\u0159ihl\u00e1sit do jeho datov\u00e9 schr\u00e1nky.<\/li>\n<\/ul>\n<p>D\u0158 d\u00e1v\u00e1 ohledn\u011b elektronick\u00e9ho pod\u00e1n\u00ed je\u0161t\u011b jednu mo\u017enost: nepodepsanou datovou zpr\u00e1vou. Pokud je toto \u201eneautorizovan\u00e9 pod\u00e1n\u00ed\u201c do 5 dn\u016f, kdy do\u0161lo spr\u00e1vci dan\u011b, potvrzeno standardn\u00edmi zp\u016fsoby (p\u00edsemn\u011b, \u00fastn\u011b do protokolu \u010di \u201eautorizovanou\u201c datovou zpr\u00e1vou), p\u0159isuzuje takov\u00e9mu \u00fakonu \u00fa\u010dinky pod\u00e1n\u00ed \u2013 lidov\u011b to znamen\u00e1, \u017ee bylo pod\u00e1no \u0159\u00e1dn\u011b.<\/p>\n<p>V \u00a7 72 D\u0158 je uvedeno, \u017ee <strong>m\u00e1-li da\u0148ov\u00fd subjekt nebo jeho z\u00e1stupce zp\u0159\u00edstupn\u011bnu datovou schr\u00e1nku nebo povinn\u00fd audit, je povinen \u010dinit n\u00e1sleduj\u00edc\u00ed pod\u00e1n\u00ed pouze elektronicky (datovou zpr\u00e1vou)<\/strong>:<\/p>\n<ul>\n<li>p\u0159ihl\u00e1\u0161ka k registraci,<\/li>\n<li>ozn\u00e1men\u00ed o zm\u011bn\u011b registra\u010dn\u00edch \u00fadaj\u016f,<\/li>\n<li>\u0159\u00e1dn\u00e9 da\u0148ov\u00e9 tvrzen\u00ed nebo<\/li>\n<li>dodate\u010dn\u00e9 da\u0148ov\u00e9 tvrzen\u00ed.<\/li>\n<\/ul>\n<p>Pomineme-li problematiku auditu a zam\u011b\u0159\u00edme-li se na problematiku zplnomocn\u011bn\u00e9ho z\u00e1stupce da\u0148ov\u00e9ho subjektu, tak n\u00e1m <strong>m\u016f\u017ee \u010dinit ur\u010dit\u00e9 v\u00fdkladov\u00e9 probl\u00e9my situace, kdy z\u00e1stupce m\u00e1 z\u0159\u00edzenu datovou schr\u00e1nku a da\u0148ov\u00fd subjekt nikoliv, a nebo naopak datovou schr\u00e1nku m\u00e1 da\u0148ov\u00fd subjekt a z\u00e1stupce nikoliv<\/strong>.<\/p>\n<p>V jak\u00e9 form\u011b bude pod\u00e1no da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob za zda\u0148ovac\u00ed obdob\u00ed 2015, kdy\u017e m\u00e1 subjekt z\u00e1stupce pro vym\u011b\u0159ovac\u00ed \u0159\u00edzen\u00ed na DPH? A jak to bude v situaci, kdy m\u00e1 z\u00e1stupce neomezenou plnou moc, ale z d\u016fvodu o\u010dek\u00e1van\u00e9ho p\u0159eplatku na dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob bude pro da\u0148ov\u00fd subjekt v\u00fdhodn\u00e9 podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed ji\u017e v b\u0159eznu? Je nutno pro tyto \u00fa\u010dely vypov\u00eddat plnou moc?<\/p>\n<p>Pro zodpov\u011bzen\u00ed nast\u00edn\u011bn\u00fdch ot\u00e1zek je naprosto z\u00e1sadn\u00ed, <strong>kdo dan\u00e9 pod\u00e1n\u00ed \u010din\u00ed a zda tato pod\u00e1vaj\u00edc\u00ed osoba m\u00e1 zp\u0159\u00edstupn\u011bnou datovou schr\u00e1nku (d\u00e1le jen \u201eDS\u201c) \u010di nikoliv<\/strong>.<\/p>\n<h2>P\u0159\u00edklad 1<\/h2>\n<p>Da\u0148ov\u00fd subjekt m\u00e1 zp\u0159\u00edstupn\u011bnou DS, z\u00e1stupce nikoliv.<\/p>\n<ol style=\"list-style-type: lower-alpha;\">\n<li>Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed pod\u00e1v\u00e1 da\u0148ov\u00fd subjekt \u2013 mus\u00ed podat elektronicky<\/li>\n<li>Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed pod\u00e1v\u00e1 z\u00e1stupce \u2013 pod\u00e1n\u00ed m\u016f\u017ee m\u00edt \u201epap\u00edrovou\u201c formu<\/li>\n<\/ol>\n<h2>P\u0159\u00edklad 2<\/h2>\n<p>Z\u00e1stupce m\u00e1 zp\u0159\u00edstupn\u011bnou DS a da\u0148ov\u00fd subjekt DS nem\u00e1.<\/p>\n<ol style=\"list-style-type: lower-alpha;\">\n<li>Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed pod\u00e1v\u00e1 da\u0148ov\u00fd subjekt \u2013 pod\u00e1n\u00ed m\u016f\u017ee b\u00fdt u\u010din\u011bno na \u201epap\u00ed\u0159e\u201c<\/li>\n<li>Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed pod\u00e1v\u00e1 z\u00e1stupce \u2013 mus\u00ed b\u00fdt pod\u00e1no elektronicky<\/li>\n<\/ol>\n<h2>P\u0159\u00edklad 3<\/h2>\n<p>Ani da\u0148ov\u00fd subjekt a ani z\u00e1stupce nemaj\u00ed zp\u0159\u00edstupn\u011bnou DS.<\/p>\n<p>Nen\u00ed podstatn\u00e9, kdo p\u0159izn\u00e1n\u00ed pod\u00e1v\u00e1, oba m\u016f\u017eou podat na \u201epap\u00ed\u0159e\u201c.<\/p>\n<h2>P\u0159\u00edklad 4<\/h2>\n<p>Jak da\u0148ov\u00fd subjekt, tak jeho z\u00e1stupce maj\u00ed zp\u0159\u00edstupn\u011bnu DS.<\/p>\n<p>Pro formu pod\u00e1n\u00ed je nepodstatn\u00e9, kdo p\u0159izn\u00e1n\u00ed \u010din\u00ed, v obou p\u0159\u00edpadech mus\u00ed b\u00fdt pod\u00e1no elektronicky.<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">&nbsp;<\/span>P\u0159e\u010dt\u011bte si:<\/p>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/zvladnete-vcas-danove-priznani\/\">N\u00e1vod: jak na da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed za rok 2021 krok za krokem<\/a><\/p>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/jak-vypada-novy-tiskopis-k-dani-z-prijmu-fyzickych-osob-za-rok-2021\/\">Jak vypad\u00e1 nov\u00fd tiskopis k dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob za rok 2021<\/a><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>T\u00e9m\u011b\u0159 na ka\u017ed\u00e9m webu zab\u00fdvaj\u00edc\u00edm se \u00fa\u010detn\u00ed a da\u0148ovou tematikou m\u016f\u017eeme zvl\u00e1\u0161t\u011b v t\u011bchto b\u0159eznov\u00fdch dnech naj\u00edt spousty \u010dl\u00e1nk\u016f, kter\u00e9 se zab\u00fdvaj\u00ed problematikou, jak stanovit &#8230;<\/p>\n","protected":false},"author":2,"featured_media":7110,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[8,13],"tags":[77,94],"class_list":["post-551","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dane","category-sprava-dane","tag-danove-priznani","tag-sprava-dane"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/551","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=551"}],"version-history":[{"count":5,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/551\/revisions"}],"predecessor-version":[{"id":7393,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/551\/revisions\/7393"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/7110"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=551"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=551"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=551"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}