{"id":12316,"date":"2021-03-02T07:00:31","date_gmt":"2021-03-02T06:00:31","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/opravne-verzus-dodatocne-danove-priznanie-viete-v-com-presne-je-rozdiel\/"},"modified":"2023-06-26T11:03:25","modified_gmt":"2023-06-26T09:03:25","slug":"opravne-verzus-dodatocne-danove-priznanie-viete-v-com-presne-je-rozdiel","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/opravne-verzus-dodatocne-danove-priznanie-viete-v-com-presne-je-rozdiel\/","title":{"rendered":"Opravn\u00e9 verzus dodato\u010dn\u00e9 da\u0148ov\u00e9 priznanie. Viete, v \u010dom presne je rozdiel?"},"content":{"rendered":"<h2>Opravn\u00e9 priznanie: pokia\u013e chcete e\u0161te v term\u00edne na podanie priznanie napravi\u0165 chybu<\/h2>\n<p>Opravn\u00e9 da\u0148ov\u00e9 priznanie pod\u00e1vate v pr\u00edpade, \u017ee ste v riadnom priznan\u00ed urobili chybu, pri\u0161li ste na \u0148u a e\u0161te v term\u00edne chcete t\u00fato chybu napravi\u0165. D\u00f4le\u017eit\u00e9 je vedie\u0165, \u017ee <strong>opravn\u00fdm da\u0148ov\u00fdm priznan\u00edm sa \u00faplne nahr\u00e1dza riadne priznanie<\/strong>. To znamen\u00e1, \u017ee akon\u00e1hle pod\u00e1te opravn\u00e9 da\u0148ov\u00e9 priznanie, to riadne \u201ezanik\u00e1\u201c a \u00farady ber\u00fa do \u00favahy len opravn\u00e9 priznanie.<\/p>\n<p>Pripom\u00edname, \u017ee opravn\u00e9 da\u0148ov\u00e9 priznanie <strong>m\u00f4\u017eete poda\u0165 len v term\u00edne<\/strong>, do ktor\u00e9ho ste mali odovzda\u0165 riadne priznanie. Pri priznan\u00ed k dani z pr\u00edjmu za predch\u00e1dzaj\u00faci rok je to do konca marca (pr\u00edpadne do konca j\u00fana alebo septembra, pokia\u013e m\u00e1te podan\u00e9 ozn\u00e1menie na da\u0148ovom \u00farade o\u00a0pred\u013a\u017een\u00ed lehoty na podanie da\u0148ov\u00e9ho priznania), pri priznan\u00ed k DPH do 25. d\u0148a v nasleduj\u00facom mesiaci po skon\u010den\u00ed v\u00e1\u0161ho zda\u0148ovacieho obdobia (mesiaca alebo \u0161tvr\u0165roku).<\/p>\n<p>Opravn\u00fdch da\u0148ov\u00fdch priznan\u00ed <strong>m\u00f4\u017eete teoreticky poda\u0165 nekone\u010dne ve\u013ea<\/strong>, tak\u017ee ke\u010f urob\u00edte chybu aj v opravnom priznan\u00ed, m\u00f4\u017eete si ho znovu opravi\u0165. V\u017edy ale mus\u00edte splni\u0165 podmienku, \u017ee priznanie pod\u00e1vate e\u0161te v term\u00edne. \u00darady potom ber\u00fa do \u00favahy v\u017edy posledn\u00e9 podan\u00e9 opravn\u00e9 priznanie \u2013 teda to najnov\u0161ie.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/leon-dewiwje-ldDmTgf89gU-unsplash.jpg\" alt=\"\" width=\"668\" height=\"445\" class=\"aligncenter size-single-post-thumb wp-image-88949\" \/><\/p>\n<h2>Dodato\u010dn\u00e9 priznanie: pokia\u013e opravujete chybu po term\u00edne<\/h2>\n<p>Pokia\u013e vo svojom riadnom alebo opravnom da\u0148ovom priznan\u00ed n\u00e1jdete chybu, ale u\u017e vypr\u0161al riadny term\u00edn pre podanie, mus\u00edte poda\u0165 priznanie dodato\u010dn\u00e9. D\u00f4le\u017eit\u00e9 je vedie\u0165, \u017ee dodato\u010dn\u00e9 priznanie nie je plnohodnotn\u00e9 priznanie, ale <strong>obsahuje len rozdiely medzi riadnym (pr\u00edpadne opravn\u00fdm) a dodato\u010dn\u00fdm priznan\u00edm<\/strong>.<\/p>\n<p>Dodato\u010dn\u00e9 priznanie tak nenahr\u00e1dza riadne alebo opravn\u00e9, ale len ho dop\u013a\u0148a. \u00darady po jeho podan\u00ed ber\u00fa do \u00favahy, ako va\u0161e p\u00f4vodn\u00e9 da\u0148ov\u00e9 priznanie, tak aj to dodato\u010dn\u00e9. Z toho vypl\u00fdva, \u017ee dodato\u010dn\u00e9 priznanie nem\u00f4\u017eete poda\u0165, pokia\u013e nem\u00e1te podan\u00e9 riadne alebo opravn\u00e9 priznanie.<\/p>\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\/12316\">\r\n\r\n    <div>\r\n        <div class=\"fheader\">\r\n            <h3>\r\n                Odoberajte \u00fa\u010dtovn\u00e9 a da\u0148ov\u00e9 novinky zrozumite\u013ene a v\u010das            <\/h3>\r\n            <div class=\"se-text\">\r\n                <p>\r\n                    Zadajte v\u00e1\u0161 e-mail a na\u0161e \u00fa\u010dtovn\u00e9 a da\u0148ov\u00e9 tipy v\u00e1m bud\u00fa chodi\u0165 priamo do e-mailu.                    <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=\"S1\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12316\">\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<p>Rozhodne plat\u00ed, \u017ee pokia\u013e vo svojom da\u0148ovom priznan\u00ed po term\u00edne n\u00e1jdete chybu, <strong>je lep\u0161ie dobrovo\u013ene poda\u0165 dodato\u010dn\u00e9 priznanie ako pas\u00edvne \u010daka\u0165 na v\u00fdzvu od da\u0148ov\u00e9ho \u00faradu.<\/strong> Toti\u017e, pokia\u013e kv\u00f4li chybe neodvediete da\u0148 v plnej v\u00fd\u0161ke, m\u00f4\u017ee od v\u00e1s da\u0148ov\u00fd \u00farad n\u00e1sledne po\u017eadova\u0165 pen\u00e1le.<\/p>\n<div class=\"info-box\">\n<span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span><\/p>\n<p>Pod\u00e1vanie priznania k dani z pr\u00edjmu alebo k DPH je pr\u00edjemnej\u0161ie, ke\u010f m\u00e1te po ruke <a href=\"https:\/\/www.money.sk\/\">\u0161ikovn\u00fd ekonomick\u00fd syst\u00e9m typu Money<\/a>. Ten v\u00e1m v\u00f4bec neumo\u017en\u00ed poda\u0165 dodato\u010dn\u00e9 priznanie, pokia\u013e nem\u00e1te podan\u00e9 riadne alebo opravn\u00e9, upozor\u0148uje v\u00e1s na v\u0161etky lehoty a vypl\u0148ovanie formul\u00e1rov je v\u010faka intuit\u00edvnemu sprievodcovi jednoduch\u0161ie.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Opravn\u00e9 priznanie: pokia\u013e chcete e\u0161te v term\u00edne na podanie priznanie napravi\u0165 chybu Opravn\u00e9 da\u0148ov\u00e9 priznanie pod\u00e1vate v pr\u00edpade, \u017ee ste v riadnom priznan\u00ed urobili chybu, &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12317,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[16,8],"tags":[559,699,700],"class_list":["post-12316","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmov-pravnickej-osoby","category-dane","tag-dodatocne-danove-priznanie","tag-opravne-danove-priznanie","tag-rozdiel"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12316","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=12316"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12316\/revisions"}],"predecessor-version":[{"id":12318,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12316\/revisions\/12318"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12317"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12316"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12316"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12316"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}