Del\u0161\u00ed dobu na odevzd\u00e1n\u00ed p\u0159izn\u00e1n\u00ed maj\u00ed ti, kdo vyu\u017eij\u00ed slu\u017eeb da\u0148ov\u00e9ho poradce. Pro n\u011b plat\u00ed term\u00edn odevzd\u00e1n\u00ed 1. \u010dervence.<\/p>\n
\u201eK 23. dubnu 2026 evidujeme 2,049.502 podan\u00fdch da\u0148ov\u00fdch p\u0159izn\u00e1n\u00ed k dan\u00edm z p\u0159\u00edjm\u016f. Pokud se i letos projev\u00ed typick\u00e1 vlastnost nech\u00e1vat pod\u00e1n\u00ed na posledn\u00ed chv\u00edli, upozor\u0148ujeme, \u017ee v posledn\u00edch dnech a hodin\u00e1ch p\u0159ed uplynut\u00edm lh\u016fty m\u016f\u017ee b\u00fdt port\u00e1l Moje dan\u011b kv\u016fli vysok\u00e9mu po\u010dtu p\u0159ihl\u00e1\u0161en\u00ed a pod\u00e1n\u00ed kr\u00e1tkodob\u011b p\u0159et\u00ed\u017een,\u201c uvedla gener\u00e1ln\u00ed \u0159editelka Finan\u010dn\u00ed spr\u00e1vy Simona Hornochov\u00e1. Loni celkem podalo da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed 2,87 milionu lid\u00ed a firem.<\/p>\n
Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed mus\u00ed podat ka\u017ed\u00fd, kdo m\u011bl loni p\u0159\u00edjmy v\u011bt\u0161\u00ed ne\u017e 50 tis\u00edc korun, pokud to nebyly p\u0159\u00edjmy od zam\u011bstnavatele, u kter\u00e9ho podepsal takzvan\u00e9 prohl\u00e1\u0161en\u00ed poplatn\u00edka. Povinnost se t\u00fdk\u00e1 tak\u00e9 lid\u00ed, kte\u0159\u00ed pracuj\u00ed sou\u010dasn\u011b pro v\u00edc zam\u011bstnavatel\u016f, kombinuj\u00ed zam\u011bstn\u00e1n\u00ed se \u017eivnost\u00ed nebo maj\u00ed k p\u0159\u00edjm\u016fm ze zam\u011bstn\u00e1n\u00ed i p\u0159\u00edjmy z n\u00e1jm\u016f \u010di kapit\u00e1lov\u00fdch investic. P\u0159izn\u00e1n\u00ed naopak nemusej\u00ed pod\u00e1vat \u017eivnostn\u00edci, kte\u0159\u00ed vyu\u017e\u00edvaj\u00ed pau\u0161\u00e1ln\u00ed da\u0148.<\/p>\n
Za pozdn\u00ed pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed nebo pozdn\u00ed zaplacen\u00ed dan\u011b hroz\u00ed sankce. \u201ePokud poplatn\u00edk nestihne \u0159\u00e1dn\u00fd term\u00edn, z\u00e1kon nab\u00edz\u00ed kr\u00e1tkou toleranci. P\u0159izn\u00e1n\u00ed lze podat bez sankce je\u0161t\u011b v n\u00e1sleduj\u00edc\u00edch p\u011bti pracovn\u00edch dnech. U platby dan\u011b je tato libera\u010dn\u00ed lh\u016fta krat\u0161\u00ed a \u010din\u00ed pouze t\u0159i kalend\u00e1\u0159n\u00ed dny. I zde v\u0161ak plat\u00ed, \u017ee rozhoduj\u00edc\u00ed je den p\u0159ips\u00e1n\u00ed pen\u011bz na \u00fa\u010det \u00fa\u0159adu,\u201c \u0159ekla da\u0148ov\u00e1 poradkyn\u011b KODAP Liberec Jana Melicharov\u00e1.<\/p>\n
Pokuta za pozdn\u00ed pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed \u010din\u00ed 0,05 procenta ze zaplacen\u00e9 dan\u011b nebo 0,01 procenta stanoven\u00e9 da\u0148ov\u00e9 ztr\u00e1ty za ka\u017ed\u00fd n\u00e1sleduj\u00edc\u00ed den prodlen\u00ed od \u0161est\u00e9ho dne po term\u00ednu. Maxim\u00e1ln\u00ed postih je p\u011bt procent. Pokud da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed nen\u00ed odevzd\u00e1no v\u016fbec, a to ani po v\u00fdzv\u011b \u00fa\u0159adu, pokuta je minim\u00e1ln\u011b 500 korun a maxim\u00e1ln\u011b 300 tis\u00edc korun. V p\u0159\u00edpad\u011b pozdn\u00ed \u00fahrady dan\u011b se za\u010dne od \u010dtvrt\u00e9ho dne po splatnosti na\u010d\u00edtat \u00farok z prodlen\u00ed 11,5 procenta ro\u010dn\u011b.<\/p>\n
\u201ePokud poplatn\u00edk v\u00ed, \u017ee p\u0159izn\u00e1n\u00ed nestihne p\u0159ipravit ani v toleran\u010dn\u00ed lh\u016ft\u011b, m\u016f\u017ee vyu\u017e\u00edt da\u0148ov\u00e9ho poradce nebo advok\u00e1ta a t\u00edm si lh\u016ftu pro pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed prodlou\u017eit a\u017e do 1. \u010dervence 2026. Rozhoduj\u00edc\u00ed je, aby p\u0159izn\u00e1n\u00ed v prodlou\u017een\u00e9 lh\u016ft\u011b skute\u010dn\u011b podal da\u0148ov\u00fd poradce nebo advok\u00e1t. Plnou moc p\u0159itom nen\u00ed nutn\u00e9 finan\u010dn\u00edmu \u00fa\u0159adu dokl\u00e1dat p\u0159edem,\u201c uvedl \u0159editel spole\u010dnosti Neotax Ivo Brabec.<\/p>\n
P\u0159eplatky na dani za\u010dne Finan\u010dn\u00ed spr\u00e1va lidem, kte\u0159\u00ed p\u0159izn\u00e1n\u00ed odevzdali od za\u010d\u00e1tku dubna do pond\u011bl\u00ed, vypl\u00e1cet od \u00fater\u00fd. Pen\u00edze vyplat\u00ed nejpozd\u011bji do 3. \u010dervna.<\/p>\n
Mohlo by v\u00e1s tak\u00e9 zaj\u00edmat: Zhor\u0161en\u00ed ratingu i vy\u0161\u0161\u00ed dan\u011b. Stamiliardov\u00e9 dluhy se mohou \u010cesku vymst\u00edt, \u0159\u00edk\u00e1 ekonom.<\/p>\n","protected":false},"excerpt":{"rendered":"Del\u0161\u00ed dobu na odevzd\u00e1n\u00ed p\u0159izn\u00e1n\u00ed maj\u00ed ti, kdo vyu\u017eij\u00ed slu\u017eeb da\u0148ov\u00e9ho poradce. Pro n\u011b plat\u00ed term\u00edn odevzd\u00e1n\u00ed 1.…\n","protected":false},"author":2,"featured_media":75522,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7],"tags":[43,42,41,40,1520,5823],"class_list":{"0":"post-75521","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-cesko","8":"tag-ceska-republika","9":"tag-cesko","10":"tag-czech-republic","11":"tag-czechia","12":"tag-dane","13":"tag-danove-priznani"},"share_on_mastodon":{"url":"https:\/\/pubeurope.com\/@cz\/116517490324668930","error":""},"_links":{"self":[{"href":"https:\/\/www.europesays.com\/cz\/wp-json\/wp\/v2\/posts\/75521","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.europesays.com\/cz\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.europesays.com\/cz\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/cz\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/cz\/wp-json\/wp\/v2\/comments?post=75521"}],"version-history":[{"count":0,"href":"https:\/\/www.europesays.com\/cz\/wp-json\/wp\/v2\/posts\/75521\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/cz\/wp-json\/wp\/v2\/media\/75522"}],"wp:attachment":[{"href":"https:\/\/www.europesays.com\/cz\/wp-json\/wp\/v2\/media?parent=75521"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.europesays.com\/cz\/wp-json\/wp\/v2\/categories?post=75521"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.europesays.com\/cz\/wp-json\/wp\/v2\/tags?post=75521"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}