{"id":11691,"date":"2017-06-19T06:35:00","date_gmt":"2017-06-19T04:35:00","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/oplati-sa-odklad-danoveho-priznania-viac-zivnostnikom-alebo-firmam\/"},"modified":"2023-06-26T11:01:49","modified_gmt":"2023-06-26T09:01:49","slug":"oplati-sa-odklad-danoveho-priznania-viac-zivnostnikom-alebo-firmam","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/oplati-sa-odklad-danoveho-priznania-viac-zivnostnikom-alebo-firmam\/","title":{"rendered":"Oplat\u00ed sa odklad da\u0148ov\u00e9ho priznania viac \u017eivnostn\u00edkom alebo firm\u00e1m?"},"content":{"rendered":"

Odlo\u017ei\u0165 platenie dan\u00ed na nesk\u00f4r a poda\u0165 da\u0148ov\u00e9 priznanie namiesto 31. marca a\u017e 30. j\u00fana je rozhodnutie, ktor\u00e9 rob\u00ed st\u00e1le viac \u017eivnostn\u00edkov a firiem. Komu sa v\u0161ak oplat\u00ed a komu neoplat\u00ed term\u00edn podania da\u0148ov\u00e9ho priznania posun\u00fa\u0165? Pozreli sme sa na v\u00fdhody aj nev\u00fdhody, ktor\u00e9 z odkladu term\u00ednu plyn\u00fa.<\/strong><\/p>\n

<\/p>\n

V\u00fdhody odkladu da\u0148ov\u00e9ho priznania<\/h2>\n

Najpodstatnej\u0161ou v\u00fdhodou odlo\u017eenia da\u0148ov\u00e9ho priznania pre pr\u00e1vnick\u00e9 a rovnako aj fyzick\u00e9 osoby je posun lehoty na \u00fahradu dane.<\/strong> V praxi je be\u017en\u00e9, \u017ee po vy\u010d\u00edslen\u00ed dane z pr\u00edjmu spolo\u010dnos\u0165 alebo podnikate\u013e zist\u00ed, \u017ee nem\u00e1 k dispoz\u00edcii tak\u00e9 mno\u017estvo finan\u010dn\u00fdch prostriedkov, ak\u00e9 je potrebn\u00e9 na \u00fahradu dane. Odklad lehoty v tak\u00fdchto pr\u00edpadoch umo\u017en\u00ed na\u0161etri\u0165 si finan\u010dn\u00e9 prostriedky do d\u00e1tumu odkladu.<\/p>\n

\u017divnostn\u00edci, ktor\u00fdm sa darilo a zarobili viac, u\u0161etria aj na odvodoch. Nov\u00fd vy\u0161\u0161\u00ed vymeriavac\u00ed z\u00e1klad pre v\u00fdpo\u010det soci\u00e1lnych a zdravotn\u00fdch odvodov<\/strong> pou\u017eij\u00fa na v\u00fdpo\u010det poistn\u00e9ho a\u017e do septembra. Bud\u00fa plati\u0165 viac, ale a\u017e o tri mesiace nesk\u00f4r. Kompletn\u00e9 v\u00fdhody odkladu da\u0148ov\u00e9ho priznania n\u00e1jdete v \u010dl\u00e1nku \u2013 Pre\u010do sa oplat\u00ed posun\u00fa\u0165 term\u00edn da\u0148ov\u00e9ho priznania na j\u00fan<\/a>.<\/p>\n

Nev\u00fdhody odkladu da\u0148ov\u00e9ho priznania<\/h2>\n

Naopak nev\u00fdhodn\u00e9 m\u00f4\u017ee by\u0165 posunutie term\u00ednu podania da\u0148ov\u00e9ho priznania pre tie spolo\u010dnosti alebo \u017eivnostn\u00edkov, ktor\u00ed platili vy\u0161\u0161ie preddavky na da\u0148 z pr\u00edjmu a vznikol im preplatok. Ak si oddialia term\u00edn podania da\u0148ov\u00e9ho priznania, tak\u00a0aj preplatky im \u0161t\u00e1t vr\u00e1ti nesk\u00f4r<\/strong>.<\/p>\n

Pre \u017eivnostn\u00edkov je odklad nev\u00fdhodn\u00fd aj vtedy, ak v uplynulom roku zarobili menej ako v predch\u00e1dzaj\u00facom. Automaticky im vych\u00e1dza ni\u017e\u0161\u00ed vymeriavac\u00ed z\u00e1klad na platenie preddavkov na soci\u00e1lne a zdravotn\u00e9 poistenie. Ak ste ako \u017eivnostn\u00edk zarobili menej vlani, ako predvlani \u2013 neodkladajte da\u0148ov\u00e9 priznanie na j\u00fan, priznajte da\u0148 v marci a pla\u0165te ni\u017e\u0161ie poistn\u00e9 od j\u00fana<\/strong>.<\/p>\n

Firm\u00e1m, ktor\u00e9 platia iba da\u0148 a nie odvody<\/strong>, sa posunut\u00edm term\u00ednu da\u0148 nijako nezni\u017euje. Ke\u010f\u017ee odvody neplatia, nie je preto pre ne t\u00e1to forma v\u00fdhody zauj\u00edmav\u00e1.<\/p>\n

Tip pre v\u00fdhodn\u00fd odklad da\u0148ov\u00e9ho priznania<\/h2>\n

\u017divnostn\u00edci, ktor\u00ed dok\u00e1\u017eu vopred spr\u00e1vne odhadn\u00fa\u0165 z\u00e1klad dane, m\u00f4\u017eu ka\u017edoro\u010dn\u00fdm pos\u00favan\u00edm term\u00ednu da\u0148ov\u00e9ho priznania z marca na j\u00fan alebo opa\u010dne,\u00a0\u0161ikovne u\u0161etri\u0165 na poistnom a odvodoch. V\u010faka 3-mesa\u010dn\u00e9mu odkladu si m\u00f4\u017eu zabezpe\u010di\u0165 platenie vy\u0161\u0161ieho poistn\u00e9ho iba 9 mesiacov.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Odlo\u017ei\u0165 platenie dan\u00ed na nesk\u00f4r a poda\u0165 da\u0148ov\u00e9 priznanie namiesto 31. marca a\u017e 30. j\u00fana je rozhodnutie, ktor\u00e9 rob\u00ed st\u00e1le viac \u017eivnostn\u00edkov a firiem. Komu …<\/p>\n","protected":false},"author":2,"featured_media":11692,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[16,8],"tags":[349,873,885,807],"class_list":["post-11691","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmov-pravnickej-osoby","category-dane","tag-danove-priznanie","tag-firmy","tag-odklad","tag-zivnostnici"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11691","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=11691"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11691\/revisions"}],"predecessor-version":[{"id":13149,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11691\/revisions\/13149"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/11692"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=11691"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=11691"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=11691"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}