{"id":14275,"date":"2025-01-20T09:57:32","date_gmt":"2025-01-20T08:57:32","guid":{"rendered":"https:\/\/www.money.sk\/novinky-a-tipy\/?p=14275"},"modified":"2025-01-20T09:57:35","modified_gmt":"2025-01-20T08:57:35","slug":"danove-priznanie-kto-ho-musi-podat","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/danove-priznanie-kto-ho-musi-podat\/","title":{"rendered":"Da\u0148ov\u00e9 priznanie za rok 2024: kto ho mus\u00ed poda\u0165, v akej lehote, ak\u00fdm sp\u00f4sobom a na akom formul\u00e1ri"},"content":{"rendered":"<h2>Kedy m\u00e1 fyzick\u00e1 osoba povinnos\u0165 poda\u0165 da\u0148ov\u00e9 priznanie za rok 2024<\/h2>\n<p>Fyzick\u00e1 osoba je povinn\u00e1 za rok 2024 poda\u0165 da\u0148ov\u00e9 priznanie, ak za rok 2024 dosiahla zdanite\u013en\u00e9 <strong>pr\u00edjmy presahuj\u00face 2 823,24 eura<\/strong> (z tohto pravidla existuje nieko\u013eko v\u00fdnimiek, o ktor\u00fdch p\u00ed\u0161eme ni\u017e\u0161ie). Fyzick\u00e1 osoba je povinn\u00e1 za rok 2024 poda\u0165 da\u0148ov\u00e9 priznanie aj vtedy, ak jej zdanite\u013en\u00e9 pr\u00edjmy za rok 2024 nepresiahli sumu 2 823,24 eura, ale <strong>vykazuje da\u0148ov\u00fa stratu<\/strong>, \u010do m\u00f4\u017ee by\u0165 pr\u00edpad samostatne z\u00e1robkovo \u010dinn\u00fdch os\u00f4b.<\/p>\n<p><strong>Da\u0148ov\u00e9 priznanie nie je povinn\u00fd poda\u0165 da\u0148ovn\u00edk (aj ke\u010f jeho pr\u00edjmy presiahli 2 823,24 eura), ak m\u00e1 len:<\/strong><\/p>\n<ul>\n<li>pr\u00edjmy zo zamestnania plyn\u00face zo zdrojov na \u00fazem\u00ed Slovenska od zamestn\u00e1vate\u013ea, ktor\u00fd bol platite\u013eom dane a zr\u00e1\u017eal mu z t\u00fdchto pr\u00edjmov preddavky na da\u0148 z pr\u00edjmov a zamestnanec do 17. febru\u00e1ra 2025 po\u017eiadal zamestn\u00e1vate\u013ea o vykonanie ro\u010dn\u00e9ho z\u00fa\u010dtovania a predlo\u017eil mu v tomto term\u00edne potrebn\u00e9 doklady od v\u0161etk\u00fdch zamestn\u00e1vate\u013eov alebo<\/li>\n<li>pr\u00edjmy, z ktor\u00fdch sa da\u0148 vyber\u00e1 zr\u00e1\u017ekou a rozhodne sa (pri pr\u00edjmoch, ktor\u00e9 to umo\u017e\u0148uj\u00fa), \u017ee da\u0148 vyberan\u00fa zr\u00e1\u017ekou nebude pova\u017eova\u0165 za preddavok na da\u0148 z pr\u00edjmov alebo<\/li>\n<li>pr\u00edjmy, ktor\u00e9 pober\u00e1 od zahrani\u010dn\u00e9ho zastupite\u013esk\u00e9ho \u00faradu na \u00fazem\u00ed Slovenska, a je da\u0148ovn\u00edkom, ktor\u00fd po\u017e\u00edva v\u00fdsady a imunity pod\u013ea medzin\u00e1rodn\u00e9ho pr\u00e1va alebo<\/li>\n<li>pr\u00edjmy zo zamestnania plyn\u00face zamestnancom Eur\u00f3pskej \u00fanie alebo jej org\u00e1nov, ktor\u00e9 boli preuk\u00e1zate\u013ene zdanen\u00e9 v prospech v\u0161eobecn\u00e9ho rozpo\u010dtu Eur\u00f3pskej \u00fanie alebo<\/li>\n<li>pr\u00edjmy, ktor\u00e9 s\u00fa od dane z pr\u00edjmov osloboden\u00e9.<\/li>\n<\/ul>\n<h2>Kedy m\u00e1 pr\u00e1vnick\u00e1 osoba povinnos\u0165 poda\u0165 da\u0148ov\u00e9 priznanie za rok 2024<\/h2>\n<p>U pr\u00e1vnick\u00fdch os\u00f4b to\u013eko v\u00fdnimiek ako v pr\u00edpade fyzick\u00fdch os\u00f4b, kedy nemusia poda\u0165 da\u0148ov\u00e9 priznanie, neexistuje. <strong>Vo v\u0161eobecnosti plat\u00ed, \u017ee da\u0148ov\u00e9 priznanie za rok 2024 je povinn\u00e1 poda\u0165 ka\u017ed\u00e1 pr\u00e1vnick\u00e1 osoba okrem \u010falej uveden\u00fdch v\u00fdnimiek<\/strong>.<\/p>\n<p>Pr\u00e1vnick\u00e1 osoba nemus\u00ed poda\u0165 da\u0148ov\u00e9 priznanie po splnen\u00ed t\u00fdchto podmienok:<\/p>\n<ul>\n<li><strong>Da\u0148ovn\u00edci, ktor\u00ed nie s\u00fa zalo\u017een\u00ed alebo zriaden\u00ed na podnikanie<\/strong> pod\u013ea <a href=\"https:\/\/www.slov-lex.sk\/pravne-predpisy\/SK\/ZZ\/2003\/595\/#paragraf-12.odsek-3\" target=\"_blank\" rel=\"noopener\"> 12 ods. 3<\/a> z\u00e1kona o dani z pr\u00edjmov nemusia poda\u0165 da\u0148ov\u00e9 priznanie, ak maj\u00fa iba pr\u00edjmy, ktor\u00e9 nie s\u00fa predmetom dane, a pr\u00edjmy, z ktor\u00fdch sa da\u0148 vyber\u00e1 zr\u00e1\u017ekou.<\/li>\n<li><strong>Ob\u010dianske zdru\u017eenia<\/strong> nemusia poda\u0165 da\u0148ov\u00e9 priznanie, ak maj\u00fa iba pr\u00edjmy, ktor\u00e9 nie s\u00fa predmetom dane, pr\u00edjmy, z ktor\u00fdch sa da\u0148 vyber\u00e1 zr\u00e1\u017ekou, a pr\u00edjmy osloboden\u00e9 od dane v podobe \u010dlensk\u00fdch pr\u00edspevkov pod\u013ea stanov.<\/li>\n<li><strong>Rozpo\u010dtov\u00e9 organiz\u00e1cie a pr\u00edspevkov\u00e9 organiz\u00e1cie<\/strong> nemusia poda\u0165 da\u0148ov\u00e9 priznanie, ak maj\u00fa okrem pr\u00edjmov, z ktor\u00fdch sa da\u0148 vyber\u00e1 zr\u00e1\u017ekou, len pr\u00edjmy osloboden\u00e9 od dane.<\/li>\n<li><strong>Da\u0148ovn\u00edci nemusia poda\u0165 da\u0148ov\u00e9 priznanie, ak maj\u00fa iba pr\u00edjmy<\/strong>, z ktor\u00fdch sa da\u0148 vyber\u00e1 zr\u00e1\u017ekou, a pr\u00edjmy osloboden\u00e9 od dane v podobe v\u00fdnosov z kostoln\u00fdch zbierok, cirkevn\u00fdch \u00fakonov a pr\u00edspevkov plyn\u00facich registrovan\u00fdm cirkv\u00e1m a n\u00e1bo\u017eensk\u00fdm spolo\u010dnostiam.<\/li>\n<\/ul>\n<p>Pokia\u013e ide teda o <strong>obchodn\u00e9 spolo\u010dnosti, tak ka\u017ed\u00e1 z nich mus\u00ed da\u0148ov\u00e9 priznanie poda\u0165<\/strong> bez oh\u013eadu na to, \u010di nejak\u00e9 pr\u00edjmy v roku 2024 dosiahla, alebo nie.<\/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\/14275\">\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\/14275\">\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>Za ak\u00e9 obdobie sa pod\u00e1va da\u0148ov\u00e9 priznanie za rok 2024<\/h2>\n<p>Da\u0148ov\u00e9 priznanie sa pod\u00e1va za tzv. \u201ezda\u0148ovacie obdobie\u201c. <strong>Zda\u0148ovac\u00edm obdob\u00edm fyzickej osoby je v\u017edy obdobie kalend\u00e1rneho roka, teda obdobie od 1. janu\u00e1ra do 31. decembra.<\/strong> Preto ak fyzick\u00e1 osoba pod\u00e1va da\u0148ov\u00e9 priznanie, pod\u00e1va ho za cel\u00fd predch\u00e1dzaj\u00faci kalend\u00e1rny rok.<\/p>\n<p><strong>Pr\u00e1vnick\u00e1 osoba m\u00f4\u017ee ma\u0165 zda\u0148ovacie obdobie kalend\u00e1rny alebo hospod\u00e1rsky rok<\/strong>, v z\u00e1vislosti od toho, ak\u00e9 je jej \u00fa\u010dtovn\u00e9 obdobie. Hospod\u00e1rsky rok je obdobie nepretr\u017eite po sebe id\u00facich 12 kalend\u00e1rnych mesiacov, ktor\u00e9 nie je zhodn\u00e9 s kalend\u00e1rnym rokom a mus\u00ed sa za\u010d\u00edna\u0165 v prv\u00fd de\u0148 kalend\u00e1rneho mesiaca (napr\u00edklad obdobie od 1. j\u00fala do 30. j\u00fana).<\/p>\n<h2>Do kedy je potrebn\u00e9 poda\u0165 da\u0148ov\u00e9 priznanie za rok 2024<\/h2>\n<p>Da\u0148ov\u00e9 priznanie sa pod\u00e1va do troch kalend\u00e1rnych mesiacov po uplynut\u00ed zda\u0148ovacieho obdobia. Uveden\u00e9 znamen\u00e1, \u017ee ak m\u00e1 da\u0148ovn\u00edk zda\u0148ovacie obdobie kalend\u00e1rny rok, tak je povinn\u00fd da\u0148ov\u00e9 priznanie za rok 2024 poda\u0165 do 31. marca 2025.<\/p>\n<p><strong>Riadnu lehotu na podanie da\u0148ov\u00e9ho priznania je mo\u017en\u00e9 si pred\u013a\u017ei\u0165:<\/strong><\/p>\n<ul>\n<li>Najviac o tri kalend\u00e1rne mesiace si m\u00f4\u017ee lehotu na podanie da\u0148ov\u00e9ho priznania pred\u013a\u017ei\u0165 ka\u017ed\u00e1 fyzick\u00e1 osoba a pr\u00e1vnick\u00e1 osoba. Posledn\u00fdm d\u0148om na podanie da\u0148ov\u00e9ho priznania v pred\u013a\u017eenej lehote m\u00f4\u017ee by\u0165 30. j\u00fan 2025.<\/li>\n<li>Najviac o \u0161es\u0165 kalend\u00e1rnych mesiacov si m\u00f4\u017ee lehotu na podanie da\u0148ov\u00e9ho priznania pred\u013a\u017ei\u0165 len t\u00e1 fyzick\u00e1 osoba a pr\u00e1vnick\u00e1 osoba, ktorej s\u00fa\u010das\u0165ou pr\u00edjmov s\u00fa zdanite\u013en\u00e9 pr\u00edjmy plyn\u00face zo zdrojov v zahrani\u010d\u00ed (napr\u00edklad ste pracovali v zahrani\u010d\u00ed). Posledn\u00fdm d\u0148om na podanie da\u0148ov\u00e9ho priznania v takto pred\u013a\u017eenej lehote m\u00f4\u017ee by\u0165 <strong>30. september 2025<\/strong>.<\/li>\n<\/ul>\n<p>Pred\u013a\u017eenie lehoty na podanie da\u0148ov\u00e9ho priznania je potrebn\u00e9 <strong>na pr\u00edslu\u0161nom formul\u00e1ri ozn\u00e1mi\u0165<\/strong> da\u0148ov\u00e9mu \u00faradu najnesk\u00f4r do uplynutia riadnej lehoty, teda najnesk\u00f4r do 31. marca 2025.<\/p>\n<h2>Ako a na akom tla\u010dive poda\u0165 da\u0148ov\u00e9 priznanie za rok 2024<\/h2>\n<p>Fyzick\u00e9 osoby pod\u00e1vaj\u00fa da\u0148ov\u00e9 priznanie na formul\u00e1ri:<\/p>\n<ul>\n<li><strong>da\u0148ov\u00e9 priznanie k dani z pr\u00edjmov fyzickej osoby (typ A)<\/strong>, ak mali za rok 2024 len pr\u00edjmy zo z\u00e1vislej \u010dinnosti (teda len pr\u00edjmy zo zamestnania na pracovn\u00fa zmluvu, dohodu a podobne),<\/li>\n<li><strong>da\u0148ov\u00e9 priznanie k dani z pr\u00edjmov fyzickej osoby (typ B)<\/strong>, ak mali za rok 2024 in\u00e9 pr\u00edjmy ako pr\u00edjmy zo z\u00e1vislej \u010dinnosti (pr\u00edjmy z podnikania, z inej samostatnej z\u00e1robkovej \u010dinnosti, z pren\u00e1jmu, z pou\u017eitia diela a umeleck\u00e9ho v\u00fdkonu, z kapit\u00e1lov\u00e9ho majetku, ostatn\u00e9 pr\u00edjmy), pr\u00edpadne aj kombin\u00e1ciu pr\u00edjmov zo z\u00e1vislej \u010dinnosti s ak\u00fdmiko\u013evek in\u00fdmi druhmi pr\u00edjmov.<\/li>\n<\/ul>\n<p>Pr\u00e1vnick\u00e9 osoby pou\u017e\u00edvaj\u00fa jednotn\u00fd formul\u00e1r <strong>da\u0148ov\u00e9 priznanie k dani z pr\u00edjmov pr\u00e1vnickej osoby<\/strong>.<\/p>\n<p>Platitelia DPH, pr\u00e1vnick\u00e9 osoby zap\u00edsan\u00e9 v obchodnom registri a fyzick\u00e9 osoby \u2013 podnikatelia registrovan\u00e9 pre da\u0148 z pr\u00edjmov <strong>musia da\u0148ov\u00e9 priznanie poda\u0165 elektronicky<\/strong>. Je mo\u017en\u00e9 tak urobi\u0165 po prihl\u00e1sen\u00ed sa do osobnej internetovej z\u00f3ny na port\u00e1li <a href=\"http:\/\/www.financnasprava.sk\/\">www.financnasprava.sk<\/a>. V\u0161etci ostatn\u00ed m\u00f4\u017eu da\u0148ov\u00e9 priznanie poda\u0165 sp\u00f4sobom, ktor\u00fd im vyhovuje, teda bu\u010f elektronicky alebo p\u00edsomne po\u0161tou alebo na podate\u013eni da\u0148ov\u00e9ho \u00faradu. Rovnak\u00e9 pravidlo sa z\u00e1rove\u0148 uplat\u0148uje aj na podanie ozn\u00e1menia o pred\u013a\u017een\u00ed lehoty na podanie da\u0148ov\u00e9ho priznania.<\/p>\n<p><strong>Formul\u00e1re da\u0148ov\u00fdch priznan\u00ed a ozn\u00e1men\u00ed o pred\u013a\u017een\u00ed lehoty<\/strong> na podanie da\u0148ov\u00e9ho priznania s\u00fa k dispoz\u00edcii na str\u00e1nke finan\u010dnej spr\u00e1vy v <a href=\"https:\/\/www.financnasprava.sk\/sk\/elektronicke-sluzby\/verejne-sluzby\/katalog-danovych-a-colnych\/katalog-vzorov-tlaciv\" target=\"_blank\" rel=\"noopener\">tla\u010denej podobe<\/a> alebo v <a href=\"https:\/\/www.financnasprava.sk\/sk\/elektronicke-sluzby\/verejne-sluzby\/katalog-danovych-a-colnych\/katalog-formularov\" target=\"_blank\" rel=\"noopener\">elektronickej podobe<\/a>.<\/p>\n\n    <div class=\"promoboxs3\">\n      <div class=\"promoboxs3__content\">\n        <div class=\"promoboxs3__content-label\">\n          Tip redakcie\n        <\/div>\n        <div class=\"promoboxs3__content-heading\">\n          Vysk\u00fa\u0161ajte si zadarmo \u00fa\u010dtovn\u00fd program Money&nbsp;S3\n        <\/div>\n        <div class=\"promoboxs3__content-text\">\n          S&nbsp;n\u00edm m\u00f4\u017eete jednoducho <strong>vies\u0165 \u00fa\u010dtovn\u00edctvo, vystavova\u0165 fakt\u00fary \u010di evidova\u0165 sklad<\/strong> pre kamenn\u00fd i&nbsp;online predaj\n        <\/div>\n        <div class=\"promoboxs3__content-cta\">\n          <a href=\"\/cennik-s3\/vyskusat-money-s3\/\" class=\"c-btn--large\">Stiahnu\u0165 sk\u00fa\u0161obn\u00fa verziu<\/a>\n        <\/div>\n      <\/div>\n      <div class=\"promoboxs3__illustration\">\n        <img decoding=\"async\" src=\"\/wp-content\/themes\/money-blog\/inc\/assets\/img\/promobox-s3.png\" alt=\"Money S3\">\n      <\/div>\n\t\t<\/div>\n  \n<h2>Ako a do kedy zaplati\u0165 da\u0148 z pr\u00edjmov za rok 2024<\/h2>\n<p>Da\u0148 z pr\u00edjmov je potrebn\u00e9 <strong>zaplati\u0165 v tej istej lehote, v akej je potrebn\u00e9 poda\u0165 da\u0148ov\u00e9 priznanie<\/strong>. \u010ci\u017ee ak je va\u0161ou lehotou na podanie da\u0148ov\u00e9ho priznania 30. marec 2025, tak dovtedy mus\u00edte da\u0148 z pr\u00edjmov aj zaplati\u0165. Da\u0148 z pr\u00edjmov je mo\u017en\u00e9 uhradi\u0165 bezhotovostne prevodom z bankov\u00e9ho \u00fa\u010dtu (za de\u0148 platby dane sa pova\u017euje de\u0148, ke\u010f bola platba odp\u00edsan\u00e1 z \u00fa\u010dtu), v hotovosti po\u0161tov\u00fdm poukazom (za de\u0148 platby dane sa pova\u017euje de\u0148, ke\u010f po\u0161ta hotovos\u0165 prijala)\u00a0alebo platobnou kartou z osobnej internetovej z\u00f3ny (za de\u0148 platby dane sa pova\u017euje de\u0148, ke\u010f bola platba odp\u00edsan\u00e1 z \u00fa\u010dtu).<\/p>\n<p><strong>K spr\u00e1vnemu zaplateniu dane z pr\u00edjmov je nevyhnutn\u00e9 pozna\u0165<\/strong> \u010d\u00edslo bankov\u00e9ho \u00fa\u010dtu, na ktor\u00fd je potrebn\u00e9 da\u0148 z pr\u00edjmov zaplati\u0165 a variabiln\u00fd symbol, ktor\u00fdm platbu identifikujete (ten m\u00e1 pre da\u0148 z pr\u00edjmov platen\u00fa za rok 2024 hodnotu 1700992024). Neexistuje toti\u017eto jeden v\u0161eobecn\u00fd bankov\u00fd \u00fa\u010det da\u0148ov\u00e9ho \u00faradu. Da\u0148ov\u00fd \u00farad vedie pre ka\u017ed\u00e9ho da\u0148ovn\u00edka a pre ka\u017ed\u00fa n\u00edm platen\u00fa da\u0148 samostatn\u00fd bankov\u00fd \u00fa\u010det, na ktor\u00fd je potrebn\u00e9 peniaze posla\u0165.<\/p>\n<p><strong>\u010c\u00edslo bankov\u00e9ho \u00fa\u010dtu da\u0148ov\u00e9ho \u00faradu <\/strong>m\u00e1 tvar 5XXXXX-8XXXXXXXXX\/8180 a sklad\u00e1 sa z:<\/p>\n<ul>\n<li>pred\u010d\u00edslia \u00fa\u010dtu ozna\u010duj\u00faceho druh dane,<\/li>\n<li>z\u00e1kladn\u00e9ho \u010d\u00edsla \u00fa\u010dtu ozna\u010duj\u00faceho da\u0148ov\u00fd subjekt,<\/li>\n<li>identifika\u010dn\u00e9ho k\u00f3du \u0160t\u00e1tnej pokladnice 8180.<\/li>\n<\/ul>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>Druh platenej dane z pr\u00edjmov<\/strong><\/td>\n<td><strong>Pred\u010d\u00edslie \u00fa\u010dtu<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Da\u0148 z pr\u00edjmov fyzick\u00fdch os\u00f4b rezidentov Slovenska (aj \u00fahrada na z\u00e1klade da\u0148ov\u00e9ho priznania)<\/td>\n<td>500208<\/td>\n<\/tr>\n<tr>\n<td>Da\u0148 z pr\u00edjmov fyzick\u00fdch os\u00f4b nerezidentov Slovenska zo zdrojov na \u00fazem\u00ed Slovenska<\/td>\n<td>500216<\/td>\n<\/tr>\n<tr>\n<td>Da\u0148 z pr\u00edjmov pr\u00e1vnick\u00fdch os\u00f4b so s\u00eddlom na Slovensku<\/td>\n<td>500224<\/td>\n<\/tr>\n<tr>\n<td>Da\u0148 z pr\u00edjmov pr\u00e1vnick\u00fdch os\u00f4b so s\u00eddlom v zahrani\u010d\u00ed<\/td>\n<td>500232<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Z\u00e1kladn\u00e9 \u010d\u00edslo \u00fa\u010dtu ozna\u010duj\u00face da\u0148ov\u00fd subjekt<\/strong> pride\u013euje da\u0148ov\u00fd \u00farad spravidla pri registr\u00e1cii na da\u0148 z pr\u00edjmov. Je mo\u017en\u00e9 si ho overi\u0165 alebo zisti\u0165 na <strong><a href=\"https:\/\/www.financnasprava.sk\/sk\/elektronicke-sluzby\/verejne-sluzby\/overenie-prideleneho-oud\" target=\"_blank\" rel=\"noopener\">str\u00e1nke finan\u010dnej spr\u00e1vy<\/a><\/strong>. V pr\u00edpade, \u017ee z\u00e1kladn\u00e9 \u010d\u00edslo \u00fa\u010dtu nem\u00e1te pridelen\u00e9 a teda nem\u00f4\u017eete zaplati\u0165 da\u0148 z pr\u00edjmov, tak v\u00e1m ho da\u0148ov\u00fd \u00farad pridel\u00ed po podan\u00ed da\u0148ov\u00e9ho priznania. Ak v\u00e1m v takomto pr\u00edpade bude ozn\u00e1menie o pridelen\u00ed z\u00e1kladn\u00e9ho \u010d\u00edsla \u00fa\u010dtu doru\u010den\u00e9 a\u017e po uplynut\u00ed lehoty na podanie da\u0148ov\u00e9ho priznania, tak ste povinn\u00fd da\u0148 z pr\u00edjmov zaplati\u0165 do \u00f4smich dn\u00ed od doru\u010denia tohto ozn\u00e1menia.<\/p>\n<p>Ak teda budete pozna\u0165 pred\u010d\u00edslie \u00fa\u010dtu ozna\u010duj\u00face druh dane a z\u00e1kladn\u00e9 \u010d\u00edslo \u00fa\u010dtu, m\u00f4\u017eete si <strong>v\u00fdsledn\u00e9 \u010d\u00edslo \u00fa\u010dtu vo form\u00e1te IBAN vygenerova\u0165<\/strong> na <strong><a href=\"https:\/\/www.pokladnica.sk\/_img\/Documents\/sluzby\/IBAN\/IBAN_generator_validator.html\" target=\"_blank\" rel=\"noopener\">str\u00e1nke \u0160t\u00e1tnej pokladnice<\/a><\/strong>. Zjednodu\u0161enie prin\u00e1\u0161a aj funkcia vytvorenia platobn\u00fdch in\u0161trukci\u00ed, ktor\u00e1 je dostupn\u00e1 na <strong><a href=\"https:\/\/www.financnasprava.sk\/sk\/elektronicke-sluzby\/verejne-sluzby\/vytvorenie-platobnych-instrukc\/vytvorenie-platobnych-instrukc\" target=\"_blank\" rel=\"noopener\">str\u00e1nke finan\u010dnej spr\u00e1vy<\/a><\/strong>. \u010c\u00edslo \u00fa\u010dtu, variabiln\u00fd symbol a aj QR k\u00f3d v\u00e1m bud\u00fa automaticky vygenerovan\u00e9.<\/p>\n<p><span class=\"Y2IQFc\" lang=\"sk\">Da\u0148ov\u00e9 priznanie m\u00f4\u017eete v Money S3 vystavi\u0165 v programe na <\/span><span class=\"Y2IQFc\" lang=\"sk\">da\u0148ov\u00e9 priznanie <\/span><span class=\"Y2IQFc\" lang=\"sk\"><a href=\"https:\/\/www.money.sk\/vlastnosti\/taxedit-s3\/\">TaxEdit S3<\/a>.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kedy m\u00e1 fyzick\u00e1 osoba povinnos\u0165 poda\u0165 da\u0148ov\u00e9 priznanie za rok 2024 Fyzick\u00e1 osoba je povinn\u00e1 za rok 2024 poda\u0165 da\u0148ov\u00e9 priznanie, ak za rok 2024 &#8230;<\/p>\n","protected":false},"author":30,"featured_media":14276,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[16,8],"tags":[380,349,886],"class_list":["post-14275","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmov-pravnickej-osoby","category-dane","tag-dan-z-prijmov","tag-danove-priznanie","tag-termin"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14275","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\/30"}],"replies":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=14275"}],"version-history":[{"count":6,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14275\/revisions"}],"predecessor-version":[{"id":15193,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14275\/revisions\/15193"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/14276"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=14275"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=14275"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=14275"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}