{"id":9347,"date":"2025-02-12T17:08:00","date_gmt":"2025-02-12T16:08:00","guid":{"rendered":"https:\/\/skippay.cz\/blog\/?p=9347"},"modified":"2025-04-29T17:37:43","modified_gmt":"2025-04-29T15:37:43","slug":"danove-priznani","status":"publish","type":"post","link":"https:\/\/skippay.cz\/blog\/danove-priznani\/","title":{"rendered":"Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed za rok 2024: Na co nezapomenout?\u00a0"},"content":{"rendered":"\n

Co je to da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/strong> <\/h2>\n\n\n\n

P\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f je v\u00fdkaz, ve kter\u00e9m uvedete sv\u00e9 zdaniteln\u00e9 p\u0159\u00edjmy za minul\u00fd rok, uplat\u0148ovan\u00e9 slevy a kolik jste ji\u017e zaplatili<\/strong> nap\u0159. na da\u0148ov\u00fdch z\u00e1loh\u00e1ch. Na z\u00e1klad\u011b t\u011bchto informac\u00ed se vypo\u010dte, jestli m\u00e1te da\u0148ov\u00fd nedoplatek, nebo naopak p\u0159eplatek. <\/p>\n\n\n

TIP!<\/div>
TIP: Chcete si b\u00fdt jist\u00ed, \u017ee jste v ro\u010dn\u00edm p\u0159ehledu uvedli v\u0161echny pot\u0159ebn\u00e9 informace? Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed vypl\u0148te pomoc\u00ed interaktivn\u00edho formul\u00e1\u0159e, kter\u00fd v\u00e1s na p\u0159\u00edpadn\u00e9 chyby upozorn\u00ed.<\/div><\/div>\n\n\n\n

Kdo mus\u00ed vyplnit da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/strong> <\/h2>\n\n\n\n

Povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed mus\u00ed ti, kte\u0159\u00ed maj\u00ed ro\u010dn\u00ed p\u0159\u00edjem z podnik\u00e1n\u00ed \u010di zam\u011bstn\u00e1n\u00ed nad 50 000 K\u010d nebo z pron\u00e1jmu a investic nad 20 000 K\u010d. Zam\u011bstnanci v\u011bt\u0161inou vyu\u017e\u00edvaj\u00ed mo\u017enost ro\u010dn\u00edho z\u00fa\u010dtov\u00e1n\u00ed dan\u011b prost\u0159ednictv\u00edm sv\u00e9ho zam\u011bstnavatele a samostatn\u00e9 vypl\u0148ov\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed se tak t\u00fdk\u00e1 p\u0159edev\u0161\u00edm OSV\u010c, kter\u00e9 neplatily v p\u0159edchoz\u00edm roce pau\u0161\u00e1ln\u00ed da\u0148.  <\/p>\n\n\n\n

Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed ale mus\u00ed vyplnit i zam\u011bstnanci, kte\u0159\u00ed m\u011bli v\u00edce zam\u011bstn\u00e1n\u00ed sou\u010dasn\u011b nebo u n\u011bkter\u00e9ho zam\u011bstnavatele nepodepsali<\/strong> prohl\u00e1\u0161en\u00ed poplatn\u00edka k dani. Nevyhnou se mu ani ti, kte\u0159\u00ed m\u011bli k p\u0159\u00edjmu ze zam\u011bstn\u00e1n\u00ed i p\u0159\u00edjmy ze samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti.<\/strong> Povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed m\u00e1te i v p\u0159\u00edpad\u011b, \u017ee p\u0159ed\u010dasn\u011b ukon\u010d\u00edte da\u0148ov\u011b podporovan\u00e9 produkty jako penzijn\u00ed nebo \u017eivotn\u00ed p\u0159ipoji\u0161t\u011bn\u00ed.  <\/p>\n\n\n\n

VEDLEJ\u0160\u00cd SAMOSTATN\u00c1 V\u00ddD\u011aLE\u010cN\u00c1 \u010cINNOST 
 
Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed mus\u00edte vyplnit i pokud jste v p\u0159edchoz\u00edm roce vykon\u00e1vali vedlej\u0161\u00ed samostatn\u011b v\u00fdd\u011ble\u010dnou \u010dinnost \u2014 podnikali jste p\u0159i zam\u011bstn\u00e1n\u00ed, p\u0159i pob\u00edr\u00e1n\u00ed rodi\u010dovsk\u00e9ho p\u0159\u00edsp\u011bvku<\/a>, p\u0159i studiu<\/a> nebo p\u0159i pob\u00edr\u00e1n\u00ed d\u016fchodu. Nemus\u00edte m\u00edt ale strach, \u017ee v\u00e1m st\u00e1t sebere zna\u010dnou \u010d\u00e1st va\u0161eho p\u0159iv\u00fdd\u011blku \u2014 da\u0148ov\u00e1 z\u00e1t\u011b\u017e nen\u00ed u vedlej\u0161\u00ed SV\u010c toti\u017e tak velk\u00e1. <\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Kdy odevzdat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed <\/strong> <\/h2>\n\n\n\n

Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed za rok 2024 je pot\u0159eba v pap\u00edrov\u00e9 podob\u011b (osobn\u011b nebo po\u0161tou) odevzdat Finan\u010dn\u00edmu \u00fa\u0159adu do 1. 4. 2025. OSV\u010c maj\u00ed povinnost on-line pod\u00e1n\u00ed, a to bu\u010f p\u0159es datovou schr\u00e1nku, e-mailem s elektronicky ov\u011b\u0159en\u00fdm podpisem nebo p\u0159\u00edmo p\u0159es port\u00e1l Moje dan\u011b. Term\u00edn elektronick\u00e9ho pod\u00e1n\u00ed je do 2. 5. 2025<\/strong>. Pozd\u011bj\u0161\u00ed pod\u00e1n\u00ed m\u016f\u017ee znamenat sankce od F\u00da.  <\/p>\n\n\n

TIP!<\/div>
TIP: Odeslan\u00fdm da\u0148ov\u00fdm p\u0159izn\u00e1n\u00edm to ale nekon\u010d\u00ed. Do 30 dn\u00ed od jeho pod\u00e1n\u00ed je nutn\u00e9 tak\u00e9 odevzdat p\u0159ehled o p\u0159\u00edjmech a v\u00fddaj\u00edch va\u0161\u00ed zdravotn\u00ed poji\u0161\u0165ovn\u011b a \u010cSSZ.<\/div><\/div>\n\n\n\n

Jak vyplnit da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/strong><\/h2>\n\n\n\n

Nejlep\u0161\u00ed cestou je vyplnit elektronick\u00fd formul\u00e1\u0159 na port\u00e1lu Moje dan\u011b<\/a>, kde uvedete sv\u00e9 osobn\u00ed \u00fadaje, p\u0159\u00edjmy, v\u00fddaje a dal\u0161\u00ed n\u00e1le\u017eitosti. Mo\u017enost\u00ed je tak\u00e9 pou\u017eit\u00ed tiskopisu P\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob. Pokud k podnik\u00e1n\u00ed tak\u00e9 pracujete, nezapome\u0148te si vy\u017e\u00e1dat od zam\u011bstnavatele potvrzen\u00ed o zdaniteln\u00fdch p\u0159\u00edjmech. <\/p>\n\n\n

TIP!<\/div>
TIP: Ne\u017e se pust\u00edte do samotn\u00e9ho vypl\u0148ov\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed, shrom\u00e1\u017ed\u011bte v\u0161echny pot\u0159ebn\u00e9 dokumenty \u2014 vydan\u00e9 a p\u0159ijat\u00e9 faktury, v\u00fdplatn\u00ed p\u00e1sky, doklady o zaplacen\u00fdch \u00faroc\u00edch, potvrzen\u00ed o darech atd. Cel\u00fd proces v\u00e1m to v\u00fdrazn\u011b uleh\u010d\u00ed.<\/div><\/div>\n\n\n\n

Pokud pracujete v zahrani\u010d\u00ed, pod\u00edvejte se i na tuto str\u00e1nku<\/a>, kde v\u00e1m porad\u00ed s da\u0148ov\u00fdm p\u0159izn\u00e1n\u00edm. <\/p>\n\n\n\n

Da\u0148ov\u00e9 slevy, na kter\u00e9 nezapome\u0148te<\/strong> <\/h2>\n\n\n\n

Ze sv\u00e9ho da\u0148ov\u00e9ho z\u00e1kladu si m\u016f\u017eete ode\u010d\u00edst polo\u017eky jako je sleva na poplatn\u00edka, dary, \u00faroky z hypot\u00e9ky atd. Jejich neuplatn\u011bn\u00ed by pro v\u00e1s znamenalo vy\u0161\u0161\u00ed da\u0148. Co v\u0161e si m\u016f\u017eete uplatnit? <\/p>\n\n\n\n