{"id":12273,"date":"2023-05-16T06:00:03","date_gmt":"2023-05-16T04:00:03","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/kedy-musi-fyzicka-osoba-podat-danove-priznanie\/"},"modified":"2023-06-26T11:03:17","modified_gmt":"2023-06-26T09:03:17","slug":"kedy-musi-fyzicka-osoba-podat-danove-priznanie","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/kedy-musi-fyzicka-osoba-podat-danove-priznanie\/","title":{"rendered":"Kedy mus\u00ed fyzick\u00e1 osoba poda\u0165 da\u0148ov\u00e9 priznanie?"},"content":{"rendered":"<p>Podnikanie popri zamestnan\u00ed m\u00e1 nieko\u013eko v\u00fdhod:<\/p>\n<ol>\n<li>Nie ste pod existen\u010dn\u00fdm tlakom okam\u017eit\u00e9ho z\u00e1robku z\u00a0podnikania na zabezpe\u010denie z\u00e1kladn\u00fdch potrieb.<\/li>\n<li>Pre \u00fa\u010dely zdravotn\u00e9ho poistenia ste \u201ev s\u00fabehu\u201c a\u00a0m\u00f4\u017eete si sami ur\u010di\u0165 vymeriavac\u00ed z\u00e1klad, z\u00a0ktor\u00e9ho plat\u00edte preddavky na zdravotn\u00e9 poistenie, \u010di\u017ee aj 0\u20ac. Vyrovnanie zdravotn\u00e9ho poistenia zabezpe\u010d\u00ed ro\u010dn\u00e9 z\u00fa\u010dtovanie zdravotn\u00e9ho poistenia, ktor\u00e9 vykon\u00e1 zdravotn\u00e1 pois\u0165ov\u0148a v\u017edy nasleduj\u00faci kalend\u00e1rny rok do 30.9.<\/li>\n<li>V\u0161eobecne sa prv\u00fd rok podnikania, resp. v prvom zda\u0148ovacom obdob\u00ed neplatia povinn\u00e9 soci\u00e1lne odvody.<\/li>\n<li>Pokia\u013e neprekro\u010d\u00edte hranicu pr\u00edjmov z podnikania v\u00a0zda\u0148ovacom obdob\u00ed ur\u010denou ako 12-n\u00e1sobok aktu\u00e1lneho minim\u00e1lneho vymeriavacieho z\u00e1kladu, nebudete plati\u0165 soci\u00e1lne odvody ani v\u00a0\u010fal\u0161om obdob\u00ed (pre rok 2023 to je suma 7\u00a0266 \u20ac).<\/li>\n<\/ol>\n<link rel=\"stylesheet\" href=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\r\n<script type=\"text\/javascript\">\r\n    var smFormInterval = null;\r\n\r\n    jQuery(document).ready(function() {\r\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \r\n            e.preventDefault();\r\n\r\n            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\r\n            {\r\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\r\n            }\r\n            else\r\n            {\r\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\r\n            }*\/\r\n\r\n            return false;\r\n        });\r\n\r\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\r\n            e.preventDefault();\r\n            return false;\r\n        });\r\n\r\n        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\r\n            e.preventDefault();\r\n            \r\n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\r\n\r\n            if (email.length == 0)\r\n            {\r\n                alert(\"Pros\u00edm zadajte v\u00e1\u0161 e-mail.\");\r\n                return false;\r\n            }\r\n            if (!shortcodeSmartmailingForm_validateEmail(email))\r\n            {\r\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\r\n                return false;\r\n            }\r\n\r\n            jQuery.ajax({\r\n                url: \"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\r\n                type: \"POST\",\r\n                dataType: \"text\",\r\n                cache: false,\r\n                data: {\r\n                    \"email\": email,\r\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\r\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\r\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\r\n                }\r\n            }).done(function (response, textStatus, jqXHR)\r\n            {\r\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\r\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\r\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\r\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\r\n            });\r\n\r\n            return false;\r\n        });\r\n    });\r\n\r\n    function shortcodeSmartmailingForm_validateEmail(email)\r\n    {\r\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,}))$\/;\r\n        return re.test(email);\r\n    }\r\n<\/script>\r\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12273\">\r\n\r\n    <div>\r\n        <div class=\"fheader\">\r\n            <h3>\r\n                Odoberajte tipy pre za\u010d\u00ednaj\u00facich podnikate\u013eov            <\/h3>\r\n            <div class=\"se-text\">\r\n                <p>\r\n                    Zadajte v\u00e1\u0161 e-mail a z\u00edskajte \u00fa\u010dtovn\u00e9 a da\u0148ov\u00e9 tipy pre za\u010diatok v\u00e1\u0161ho podnikania.                    <a class=\"info\" title=\"E-maily v\u00e1m bud\u00fa zasielan\u00e9 maxim\u00e1lne dvakr\u00e1t do mesiaca. Z odberu sa m\u00f4\u017eete kedyko\u013evek odhl\u00e1si\u0165.\">info<\/a>\r\n                <\/p>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        <div class=\"ffooter\">\r\n            <div class=\"se-body\">\r\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadajte v\u00e1\u0161 e-mail\" \/>\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"T3\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12273\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\r\n\r\n                <div class=\"se-submit\">\r\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chcem by\u0165 v obraze\">Chcem by\u0165 v obraze<\/button>\r\n                                          <p class=\"mlctr success\" style=\"display: none;\">\u010eakujeme, <strong>skontrolujte Va\u0161u e-mailov\u00fa schr\u00e1nku<\/strong> pre potvrdenie odberu.<\/p>\r\n                                    <\/div>\r\n            <\/div>\r\n                          <p class=\"smart-disclaimer\">Odoslan\u00edm s\u00fahlas\u00edte s na\u0161imi\r\n                 <a href=\"\/ochrana-osobnych-udajov\/\" target=\"_blank\">z\u00e1sadami pre spracovanie osobn\u00fdch \u00fadajov<\/a>.\r\n              <\/p>\r\n                    <\/div>\r\n    <\/div>\r\n<\/form>\n<h2>Ako je to s da\u0148ov\u00fdm priznan\u00edm<\/h2>\n<p>Kedy vznik\u00e1 povinnos\u0165 fyzickej osobe poda\u0165 da\u0148ov\u00e9 priznanie k dani pr\u00edjmov za rok 2022?<\/p>\n<p>Da\u0148ov\u00e9 priznanie mus\u00edte na da\u0148ov\u00fd \u00farad poda\u0165 v\u017edy, ke\u010f va\u0161e zdanite\u013en\u00e9 pr\u00edjmy v\u00a0uplynulom roku presiahnu 50% sumy pod\u013ea <a href=\"https:\/\/www.danovecentrum.sk\/form\/goto.ashx?t=27&amp;p=2969931&amp;f=3\" target=\"_blank\" rel=\"noopener\">\u00a7 11 ods. 2 p\u00edsm. a) z\u00e1kona<\/a> (pre rok 2022 je to \u010diastka <strong>2\u00a0289,63 \u20ac<\/strong>). Do celkov\u00fdch zdanite\u013en\u00fdch pr\u00edjmov sa zahr\u0148uje ak\u00fdko\u013evek dosiahnut\u00fd pr\u00edjem, ktor\u00fd je predmetom dane a nie je od dane z pr\u00edjmov osloboden\u00fd. Povinnos\u0165 poda\u0165 da\u0148ov\u00e9 priznanie maj\u00fa fyzick\u00e9 osoby, ktor\u00e9 dosiahli da\u0148ov\u00fa stratu, aj ke\u010f ich pr\u00edjmy nepresiahli hranicu 50% sumy pod\u013ea <a href=\"https:\/\/www.danovecentrum.sk\/form\/goto.ashx?t=27&amp;p=2969931&amp;f=3\" target=\"_blank\" rel=\"noopener\">\u00a7 11 ods. 2 p\u00edsm. a) z\u00e1kona<\/a>. Priznanie k dani z\u00a0pr\u00edjmu za cel\u00fd rok pod\u00e1vate, aj ak ste si \u017eivnos\u0165 zalo\u017eili v\u00a0priebehu dan\u00e9ho roka a\u00a0podnikali iba \u010das\u0165 roka.<\/p>\n<p>Ak ste z\u00e1rove\u0148 zamestnanec, \u017eivnostn\u00edk alebo prenaj\u00edmate nehnute\u013enos\u0165 pod\u013ea \u00a76 ods.3, \u010di m\u00e1te pr\u00edjmy zo Zml\u00fav o\u00a0dielo pod\u013ea autorsk\u00e9ho z\u00e1kona, pod\u00e1vate jedno da\u0148ov\u00e9 priznanie FO typ B.<\/p>\n<p>Ak po\u010d\u00edtate s\u00a0t\u00fdm, \u017ee sa podaniu da\u0148ov\u00e9ho priznania k\u00a0dani z\u00a0pr\u00edjmov nevyhnete, oplat\u00ed sa zhroma\u017e\u010fova\u0165 svoje fakt\u00fary na jednom mieste. V\u00fdbornou faktura\u010dnou slu\u017ebou je <a href=\"https:\/\/www.money.sk\/idoklad\/\">iDoklad<\/a>, z ktor\u00e9ho si \u013eahko vygenerujete v\u0161etky podklady.<\/p>\n<p>Na z\u00e1ver jedno upozornenie: pokia\u013e v\u00e1\u0161 zamestn\u00e1vate\u013e podnik\u00e1 v rovnakom obore, v ktorom si chcete zriadi\u0165 \u017eivnos\u0165, mus\u00edte ma\u0165 jeho p\u00edsomn\u00fd s\u00fahlas, pr\u00edpadne si dobre pozrite pracovn\u00fa zmluvu, \u010di sa tak\u00e1to \u010dinnos\u0165 explicitne zamestnancovi nezakazuje.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Podnikanie popri zamestnan\u00ed m\u00e1 nieko\u013eko v\u00fdhod: Nie ste pod existen\u010dn\u00fdm tlakom okam\u017eit\u00e9ho z\u00e1robku z\u00a0podnikania na zabezpe\u010denie z\u00e1kladn\u00fdch potrieb. Pre \u00fa\u010dely zdravotn\u00e9ho poistenia ste \u201ev s\u00fabehu\u201c &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12274,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[8],"tags":[349,51,708],"class_list":["post-12273","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dane","tag-danove-priznanie","tag-fyzicka-osoba","tag-podanie"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12273","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=12273"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12273\/revisions"}],"predecessor-version":[{"id":13337,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12273\/revisions\/13337"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12274"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12273"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12273"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12273"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}