{"id":13635,"date":"2023-07-18T08:00:00","date_gmt":"2023-07-18T06:00:00","guid":{"rendered":"https:\/\/www.money.sk\/novinky-a-tipy\/?p=13635"},"modified":"2023-08-02T17:33:57","modified_gmt":"2023-08-02T15:33:57","slug":"preddavky-na-dan-z-prijmu-fo-v-roku-2023-kto-kedy-a-ako-ich-musi-plati","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/preddavky-na-dan-z-prijmu-fo-v-roku-2023-kto-kedy-a-ako-ich-musi-plati\/","title":{"rendered":"Preddavky na da\u0148 z pr\u00edjmu FO v roku 2023: Kto, kedy a ako ich mus\u00ed plati\u0165"},"content":{"rendered":"<p>Najprv si povieme, <strong>ktor\u00e9 pr\u00edjmy nemaj\u00fa vplyv na v\u00fdpo\u010det<\/strong> preddavkov:<\/p>\n<ul>\n<li>pr\u00edjmy zo z\u00e1vislej \u010dinnosti pod\u013ea \u00a7 5 z\u00e1kona o dani z&nbsp;pr\u00edjmov (zamestnanci),<\/li>\n<li>pr\u00edjmy z pren\u00e1jmu pod\u013ea \u00a7 6 ods. 3 z\u00e1kona o dani z pr\u00edjmov,<\/li>\n<li>pr\u00edjmy z pou\u017eitia diela a pou\u017eitia umeleck\u00e9ho v\u00fdkonu pod\u013ea \u00a7 6 ods. 4 z\u00e1kona o dani z&nbsp;pr\u00edjmov,<\/li>\n<li>pr\u00edjmy zo zahrani\u010dia, na ktor\u00e9 bola pou\u017eit\u00e1 met\u00f3da vy\u0148atia pr\u00edjmov pod\u013ea zmluvy o&nbsp;zamedzen\u00ed dvojit\u00e9ho zdanenia.<\/li>\n<\/ul>\n<p>Od 1.1.2020 v\u00fd\u0161ku poslednej zn\u00e1mej da\u0148ovej povinnosti <strong>neovplyv\u0148uje \u0161trukt\u00fara <\/strong><a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/stanovenie-zakladu-dane-z-prijmu-u-fyzickych-osob\/\"><strong>z\u00e1kladu dane<\/strong><\/a> fyzickej osoby.<\/p>\n<h2>Ak\u00e1 je v\u00fd\u0161ka preddavkov na da\u0148 z pr\u00edjmu?<\/h2>\n<p>V\u00fd\u0161ka a&nbsp;pravidelnos\u0165 platenia preddavkov sa odv\u00edja od poslednej zn\u00e1mej da\u0148ovej povinnosti, teda pod\u013ea toho, ak\u00fa da\u0148 da\u0148ovn\u00edk zaplatil za predch\u00e1dzaj\u00face zda\u0148ovacie obdobie.<\/p>\n<h2>Ako \u010dasto sa platia preddavky na da\u0148?<\/h2>\n<p>Ak posledn\u00e1 zn\u00e1ma da\u0148ov\u00e1 povinnos\u0165 presiahla 5 000 \u20ac a&nbsp;nepresiahla v\u00fd\u0161ku&nbsp; 16&nbsp;600 \u20ac, platia sa \u00bc ro\u010dn\u00e9 preddavky na da\u0148. Splatnos\u0165 preddavku je posledn\u00fd de\u0148 kalend\u00e1rneho \u0161tvr\u0165roka.<\/p>\n<p>Ak posledn\u00e1 zn\u00e1ma da\u0148ov\u00e1 povinnos\u0165 presiahla 16&nbsp;600 \u20ac, da\u0148ovn\u00edk plat\u00ed mesa\u010dn\u00e9 preddavky na da\u0148. Splatnos\u0165 preddavku je posledn\u00fd de\u0148 kalend\u00e1rneho mesiaca.<\/p>\n<h3>Preddavkov\u00e9 obdobie<\/h3>\n<p>Preddavkov\u00e9 obdobie je obdobie od prv\u00e9ho d\u0148a nasleduj\u00faceho po uplynut\u00ed lehoty na <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/kedy-musi-fyzicka-osoba-podat-danove-priznanie\/\">podanie da\u0148ov\u00e9ho priznania<\/a> do posledn\u00e9ho d\u0148a lehoty na podanie da\u0148ov\u00e9ho priznania v&nbsp;nasleduj\u00facom zda\u0148ovacom obdob\u00ed.<\/p>\n<p>Napr. ak da\u0148ovn\u00edk pod\u00e1va da\u0148ov\u00e9 priznanie do 31.3. nasleduj\u00faceho kalend\u00e1rneho roka po skon\u010den\u00ed zda\u0148ovacieho obdobia, preddavkov\u00e9 obdobie za\u010d\u00edna 1.4. a&nbsp;kon\u010d\u00ed 31.3. nasleduj\u00faceho kalend\u00e1rneho roka.<\/p>\n<p>Ak da\u0148ovn\u00edk pod\u00e1 ozn\u00e1menie o&nbsp;pred\u013a\u017een\u00ed lehoty na podanie da\u0148ov\u00e9ho priznania maxim\u00e1lne do 30.6. nasleduj\u00faceho roka (ak m\u00e1 pr\u00edjmy zo zahrani\u010dia, m\u00f4\u017ee sa lehota pred\u013a\u017ei\u0165 do 30.9.), tak preddavkov\u00e9 obdobie za\u010d\u00edna 1.7. a&nbsp;kon\u010d\u00ed 31.3. nasleduj\u00faceho roka, ak op\u00e4\u0165 nepod\u00e1 ozn\u00e1menie o&nbsp;pred\u013a\u017een\u00ed lehoty na podanie da\u0148ov\u00e9ho priznania.<\/p>\n<p>Ak pripadne de\u0148 na platbu preddavku na da\u0148 na sobotu, nede\u013eu alebo de\u0148 pracovn\u00e9ho pokoja, d\u00e1tum splatnosti preddavku je nasleduj\u00faci pracovn\u00fd de\u0148.<\/p>\n<h3>V\u00fd\u0161ka preddavku sa vypo\u010d\u00edta:<\/h3>\n<ul>\n<li>zo z\u00e1kladu dane z pr\u00edjmov pod\u013ea&nbsp; \u00a7 6 ods. 1 a 2 z\u00e1kona zn\u00ed\u017een\u00e9ho o odpo\u010det da\u0148ovej straty uveden\u00e9ho <strong>v riadku \u010d. 55 da\u0148ov\u00e9ho priznania typu B pre FO za rok 2022<\/strong><\/li>\n<li>pri pou\u017eit\u00ed sadzby dane vo v\u00fd\u0161ke 19 %<\/li>\n<\/ul>\n<h3>Zmena od 1.1.2022<\/h3>\n<p>Od 1.1.2022 m\u00e1 <strong>spr\u00e1vca dane<\/strong> \u2013 pr\u00edslu\u0161n\u00fd da\u0148ov\u00fd \u00farad \u2013 povinnos\u0165 <strong>ozn\u00e1mi\u0165 da\u0148ovn\u00edkov<\/strong>i po podan\u00ed da\u0148ov\u00e9ho priznania <strong>v\u00fd\u0161ku a&nbsp;splatnos\u0165 preddavkov<\/strong> na da\u0148 z&nbsp;pr\u00edjmu splatn\u00fdch po lehote na podanie da\u0148ov\u00e9ho priznania, a&nbsp;to najmenej 5 dn\u00ed pred splatnos\u0165ou da\u0148ov\u00e9ho priznania.<\/p>\n<h2>Ukon\u010denie platenia preddavkov na da\u0148<\/h2>\n<p>Ak da\u0148ovn\u00edk ukon\u010d\u00ed podnikanie alebo in\u00fa samostatn\u00fa z\u00e1robkov\u00fa \u010dinnos\u0165,&nbsp; <strong>nie je povinn\u00fd plati\u0165 preddavky na da\u0148, a to od platby preddavku, ktor\u00e1 je splatn\u00e1 po dni, v ktorom do\u0161lo k zmene rozhoduj\u00facich skuto\u010dnost\u00ed<\/strong>.<\/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        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Zadajte v\u00e1\u0161 e-mail a my v\u00e1m budeme pravidelne zasiela\u0165 rad tipov z podnikate\u013esk\u00e9ho a legislat\u00edvneho prostredia.                    <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=\"S6\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13635\">\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>Pr\u00edklady na platenie preddavkov na da\u0148 z pr\u00edjmu<\/h2>\n<h3>Pr\u00edklad \u010d.1<\/h3>\n<p>Karol je \u017eivnostn\u00edk, ktor\u00fd za\u010dal podnika\u0165 v okt\u00f3bri 2022, a&nbsp;preto je jeho da\u0148 z pr\u00edjmov fyzick\u00fdch os\u00f4b za minul\u00fd rok iba 1&nbsp;000 EUR. Da\u0148 z pr\u00edjmu zaplat\u00ed Karol naraz po podan\u00ed da\u0148ov\u00e9ho priznania a v roku 2023 preddavky na neplat\u00ed. Jeho posledn\u00e1 zn\u00e1ma da\u0148ov\u00e1 povinnos\u0165 toti\u017e nepresiahla 5000 EUR.<\/p>\n<h3>Pr\u00edklad \u010d.2&nbsp; &#8211; Povinnos\u0165 plati\u0165 preddavky &#8211; da\u0148ovn\u00edk s pr\u00edjmami z&nbsp;podnikania<\/h3>\n<p>Da\u0148ovn\u00edk dosiahol za zda\u0148ovacie obdobie roka 2022 len pr\u00edjmy z podnikania a &nbsp;na r. 55 da\u0148ov\u00e9ho priznania typu B za rok 2022 vyk\u00e1zal z\u00e1klad dane vo v\u00fd\u0161ke 28 000,- EUR. In\u00e9 pr\u00edjmy nemal. Z da\u0148ov\u00e9ho priznania za rok 2021 mu nevznikla povinnos\u0165 plati\u0165 preddavky na da\u0148. <em><\/em><\/p>\n<p><em><br \/>\n<\/em><em><\/em>V\u00fdpo\u010det poslednej zn\u00e1mej da\u0148ovej povinnosti:<\/p>\n<p>28 000 x &nbsp;19 % = &nbsp;5&nbsp;320,- EUR<\/p>\n<p>Nako\u013eko posledn\u00e1 zn\u00e1ma da\u0148ov\u00e1 povinnos\u0165 je vy\u0161\u0161ia ne\u017e 5 000 eur ale ni\u017e\u0161ia ne\u017e 16&nbsp;600 EUR, da\u0148ovn\u00edk&nbsp; je povinn\u00fd plati\u0165 \u0161tvr\u0165ro\u010dn\u00e9 preddavky na da\u0148 z pr\u00edjmov v preddavkovom obdob\u00ed za\u010d\u00ednaj\u00facom v roku 2023, t. j. od 1. &nbsp;apr\u00edla &nbsp;2023 do 2. apr\u00edla 2024 (ak da\u0148ovn\u00edk nebude ma\u0165 pred\u013a\u017een\u00fa lehotu na podanie da\u0148ov\u00e9ho priznania za rok 2023).<\/p>\n<p>V\u00fdpo\u010det v\u00fd\u0161ky preddavku:<\/p>\n<p>5&nbsp;320 : 4 = 1&nbsp;330 EUR<\/p>\n<p>Da\u0148ovn\u00edk za\u010dne plati\u0165 preddavky \u0161tvr\u0165ro\u010dne od 2. \u0161tvr\u0165roka 2023, a\u017e do konca 1. \u0161tvr\u0165roka 2024, v&nbsp;term\u00ednoch: 30.6.2023, 2.10.2023 (30.9. je sobota), 2.2.2023 (31.12. je nede\u013ea a&nbsp;1.1.2023 je sviatok), 2.4.2024 (31.3.2024 je nede\u013ea a&nbsp;1.4.2024 je sviatok).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Najprv si povieme, ktor\u00e9 pr\u00edjmy nemaj\u00fa vplyv na v\u00fdpo\u010det preddavkov: pr\u00edjmy zo z\u00e1vislej \u010dinnosti pod\u013ea \u00a7 5 z\u00e1kona o dani z&nbsp;pr\u00edjmov (zamestnanci), pr\u00edjmy z pren\u00e1jmu &#8230;<\/p>\n","protected":false},"author":2,"featured_media":13636,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[12,8],"tags":[64,616,1012,647,347,399,1011],"class_list":["post-13635","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmov-fyzickej-osoby","category-dane","tag-dan-z-prijmu","tag-fyzicke-osoby","tag-platenie-preddavkov","tag-podnikatelia","tag-preddavky-na-dan","tag-szco","tag-vypocet-preddavkov"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13635","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=13635"}],"version-history":[{"count":9,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13635\/revisions"}],"predecessor-version":[{"id":13929,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13635\/revisions\/13929"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/13636"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=13635"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=13635"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=13635"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}