{"id":2585,"date":"2025-12-15T13:06:41","date_gmt":"2025-12-15T12:06:41","guid":{"rendered":"https:\/\/www.dobry-uctovnik.sk\/?p=2585"},"modified":"2026-01-12T11:10:42","modified_gmt":"2026-01-12T10:10:42","slug":"danove-priznanie-2026-vsetko-co-potrebujete-vediet","status":"publish","type":"post","link":"https:\/\/www.dobry-uctovnik.sk\/en\/danove-priznanie-2026-vsetko-co-potrebujete-vediet\/","title":{"rendered":"Tax return 2026: everything you need to know"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2585\" class=\"elementor elementor-2585\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-234718d8 e-flex e-con-boxed e-con e-parent\" data-id=\"234718d8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-2d66299b e-flex e-con-boxed e-con e-child\" data-id=\"2d66299b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7fb50b9 elementor-widget elementor-widget-jkit_post_terms\" data-id=\"7fb50b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_terms.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-terms jeg_module___6aca1ac2d9cf1\" ><span class=\"post-terms\"><span class=\"term-list \">\u00da\u010dtovn\u00edctvo a dane<\/span><\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a7f431c elementor-widget__width-inherit elementor-widget elementor-widget-jkit_post_title\" data-id=\"1a7f431c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-title jeg_module__1_6aca1ac2db42f\" ><h1 class=\"post-title style-color \">Da\u0148ov\u00e9 priznanie 2026: v\u0161etko \u010do potrebujete vedie\u0165<\/h1><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4e087a0b e-flex e-con-boxed e-con e-parent\" data-id=\"4e087a0b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-75c9b4c2 e-con-full e-flex e-con e-child\" data-id=\"75c9b4c2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-a8025f7 e-flex e-con-boxed e-con e-child\" data-id=\"a8025f7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a28c269 elementor-widget elementor-widget-jkit_post_featured_image\" data-id=\"a28c269\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_featured_image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-featured-image jeg_module__2_6aca1ac2dc0ed\" ><div class=\"post-featured-image \"><img fetchpriority=\"high\" decoding=\"async\" width=\"2560\" height=\"1707\" src=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/12\/Danove-priznanie-2026-scaled.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/12\/Danove-priznanie-2026-scaled.jpg 2560w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/12\/Danove-priznanie-2026-300x200.jpg 300w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/12\/Danove-priznanie-2026-1024x683.jpg 1024w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/12\/Danove-priznanie-2026-768x512.jpg 768w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/12\/Danove-priznanie-2026-1536x1024.jpg 1536w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/12\/Danove-priznanie-2026-2048x1365.jpg 2048w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/12\/Danove-priznanie-2026-18x12.jpg 18w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-45a96f8e e-flex e-con-boxed e-con e-child\" data-id=\"45a96f8e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-6401bd4 e-con-full e-flex e-con e-child\" data-id=\"6401bd4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-524f555 elementor-widget elementor-widget-heading\" data-id=\"524f555\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Autor<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-169174b8 elementor-widget-tablet__width-auto elementor-widget elementor-widget-jkit_post_author\" data-id=\"169174b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_author.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-author jeg_module__3_6aca1ac2dced2\" ><p class=\"post-author \">Dobryuctovnik<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-743255a4 e-con-full e-flex e-con e-child\" data-id=\"743255a4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-29d08e17 elementor-widget elementor-widget-heading\" data-id=\"29d08e17\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Publikovan\u00e9<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d15bb7c elementor-widget__width-auto elementor-widget elementor-widget-jkit_post_date\" data-id=\"3d15bb7c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_date.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-date jeg_module__4_6aca1ac2ddb2e\" ><p class=\"post-date \">15. December 2025<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5e94d66d e-con-full e-flex e-con e-child\" data-id=\"5e94d66d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6cb28ac5 elementor-widget elementor-widget-heading\" data-id=\"6cb28ac5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Zdie\u013eajte \u010dl\u00e1nok<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-69f637cc jkit-social-shape shape-none elementor-widget elementor-widget-jkit_social_share\" data-id=\"69f637cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_social_share.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-social-share jeg_module__5_6aca1ac2df522\" ><ul class=\"social-share-list\"><li class=\"elementor-repeater-item-1c57925\" data-social=\"facebook\">\n\t\t\t\t<a href=\"#\" class=\"facebook social-icon\" aria-label=\"social-share\"><i aria-hidden=\"true\" class=\"jki jki-facebook-light\"><\/i><\/a>\n\t\t\t<\/li><li class=\"elementor-repeater-item-5b7460c\" data-social=\"twitter\">\n\t\t\t\t<a href=\"#\" class=\"twitter social-icon\" aria-label=\"social-share\"><i aria-hidden=\"true\" class=\"jki jki-twitter-light\"><\/i><\/a>\n\t\t\t<\/li><li class=\"elementor-repeater-item-3dfe5c2\" data-social=\"whatsapp\">\n\t\t\t\t<a href=\"#\" class=\"whatsapp social-icon\" aria-label=\"social-share\"><i aria-hidden=\"true\" class=\"jki jki-whatsapp-1-light\"><\/i><\/a>\n\t\t\t<\/li><li class=\"elementor-repeater-item-724ad86\" data-social=\"linkedin\">\n\t\t\t\t<a href=\"#\" class=\"linkedin social-icon\" aria-label=\"social-share\"><i aria-hidden=\"true\" class=\"jki jki-linkedin-light\"><\/i><\/a>\n\t\t\t<\/li><\/ul><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6abf0aff e-con-full e-flex e-con e-child\" data-id=\"6abf0aff\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-85b82e9 elementor-widget elementor-widget-jkit_heading\" data-id=\"85b82e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__6_6aca1ac2e244d\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\"><\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"211\" data-end=\"436\">Bl\u00ed\u017ei sa sez\u00f3na da\u0148ov\u00fdch priznan\u00ed, vyu\u017eite ju vo svoj prospech. Skontrolujte pr\u00edjmy a v\u00fddavky, uplatnite \u00fa\u013eavy a pred\u00ed\u010fte pokut\u00e1m. V preh\u013eade ni\u017e\u0161ie rie\u0161ime, kto pod\u00e1va, ak\u00e9 s\u00fa term\u00edny, ako zaplati\u0165\/po\u017eiada\u0165 o preplatok a ktor\u00fd formul\u00e1r pou\u017ei\u0165.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1bfa4f5 elementor-widget elementor-widget-jkit_heading\" data-id=\"1bfa4f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__7_6aca1ac2e3485\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Kto mus\u00ed poda\u0165 da\u0148ov\u00e9 priznanie v roku 2026<\/h2><\/div><div class=\"heading-section-description\"><h3 data-start=\"910\" data-end=\"932\">Fyzick\u00e1 osoba (FO)<\/h3><p data-start=\"933\" data-end=\"1291\">Povinnos\u0165 poda\u0165 priznanie vznik\u00e1, ak <strong data-start=\"970\" data-end=\"1032\">celkov\u00e9 zdanite\u013en\u00e9 pr\u00edjmy za rok 2025 presiahli 2 876,90 \u20ac<\/strong>. Do celkov\u00fdch zdanite\u013en\u00fdch pr\u00edjmov sa r\u00e1taj\u00fa v\u0161etky pr\u00edjmy podliehaj\u00face dani, ktor\u00e9 <strong data-start=\"1119\" data-end=\"1140\">nie s\u00fa osloboden\u00e9<\/strong> (vr\u00e1tane pr\u00edjmov zo zahrani\u010dia pri da\u0148ovn\u00edkoch s neobmedzenou da\u0148ovou povinnos\u0165ou, t. j. s trval\u00fdm bydliskom v SR alebo pobytom nad 183 dn\u00ed).<\/p><p data-start=\"1293\" data-end=\"1410\">Priznanie pod\u00e1va FO aj vtedy, ak <strong data-start=\"1326\" data-end=\"1352\">vykazuje da\u0148ov\u00fa stratu<\/strong> (napr. zo \u017eivnosti), hoci hranicu 2 876,90 \u20ac nepresiahla.<\/p><p data-start=\"1412\" data-end=\"1458\"><strong data-start=\"1412\" data-end=\"1430\">V\u00fdnimky pre FO<\/strong><br data-start=\"1430\" data-end=\"1433\" \/>Priznanie nepod\u00e1vate, ak:<\/p><ul data-start=\"1459\" data-end=\"1817\"><li data-start=\"1459\" data-end=\"1575\"><p data-start=\"1461\" data-end=\"1575\">ste mali <strong data-start=\"1470\" data-end=\"1510\">iba pr\u00edjmy zo z\u00e1vislej \u010dinnosti v SR<\/strong> a v\u010das ste po\u017eiadali zamestn\u00e1vate\u013ea o <strong data-start=\"1549\" data-end=\"1574\">ro\u010dn\u00e9 z\u00fa\u010dtovanie dane<\/strong>,<\/p><\/li><li data-start=\"1576\" data-end=\"1692\"><p data-start=\"1578\" data-end=\"1692\">ste mali <strong data-start=\"1587\" data-end=\"1601\">iba pr\u00edjmy<\/strong> vypl\u00e1can\u00e9 <strong data-start=\"1612\" data-end=\"1642\">z ve\u013evyslanectva\/konzul\u00e1tu<\/strong> pre osoby s imunitami pod\u013ea medzin\u00e1rodn\u00e9ho pr\u00e1va,<\/p><\/li><li data-start=\"1693\" data-end=\"1817\"><p data-start=\"1695\" data-end=\"1817\">ste mali <strong data-start=\"1704\" data-end=\"1718\">iba pr\u00edjmy<\/strong> zo zamestnania v <strong data-start=\"1736\" data-end=\"1755\">in\u0161tit\u00faci\u00e1ch E\u00da<\/strong>, ktor\u00e9 boli preuk\u00e1zate\u013ene <strong data-start=\"1782\" data-end=\"1816\">zdanen\u00e9 v prospech rozpo\u010dtu E\u00da<\/strong>.<\/p><\/li><\/ul><blockquote data-start=\"1819\" data-end=\"1957\"><p data-start=\"1821\" data-end=\"1957\">Pozor: Ak popri zamestnan\u00ed m\u00e1te <strong data-start=\"1853\" data-end=\"1867\">in\u00e9 pr\u00edjmy<\/strong> (pren\u00e1jom, podnikanie, kapit\u00e1lov\u00e9 pr\u00edjmy, zahrani\u010dn\u00e9 pr\u00edjmy), priznanie poda\u0165 <strong data-start=\"1946\" data-end=\"1956\">mus\u00edte<\/strong>.<\/p><\/blockquote><h3 data-start=\"1959\" data-end=\"1983\">Pr\u00e1vnick\u00e1 osoba (PO)<\/h3><p data-start=\"1984\" data-end=\"2227\">Pr\u00e1vnick\u00e9 osoby pod\u00e1vaj\u00fa priznanie <strong data-start=\"2019\" data-end=\"2027\">v\u017edy<\/strong>, bez oh\u013eadu na v\u00fd\u0161ku pr\u00edjmov.<br data-start=\"2057\" data-end=\"2060\" \/><strong data-start=\"2060\" data-end=\"2071\">V\u00fdnimky<\/strong> sa t\u00fdkaj\u00fa najm\u00e4 ob\u010dianskych zdru\u017een\u00ed a vybran\u00fdch subjektov verejnej spr\u00e1vy, ktor\u00e9 mali <strong data-start=\"2159\" data-end=\"2226\">len pr\u00edjmy mimo predmetu dane, zdanen\u00e9 zr\u00e1\u017ekou alebo osloboden\u00e9<\/strong>.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0b87bbf elementor-widget elementor-widget-jkit_heading\" data-id=\"0b87bbf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__8_6aca1ac2e4c6f\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Term\u00edny v roku 2026<\/h2><\/div><div class=\"heading-section-description\"><ul data-start=\"2272\" data-end=\"2510\"><li data-start=\"2272\" data-end=\"2326\"><p data-start=\"2274\" data-end=\"2326\"><strong data-start=\"2274\" data-end=\"2300\">Riadny term\u00edn podania:<\/strong> <strong data-start=\"2301\" data-end=\"2323\">utorok 31. 3. 2026<\/strong>.<\/p><\/li><li data-start=\"2327\" data-end=\"2414\"><p data-start=\"2329\" data-end=\"2414\"><strong data-start=\"2329\" data-end=\"2353\">Odklad: +3 mesiace:<\/strong> do <strong data-start=\"2357\" data-end=\"2372\">30. 6. 2026<\/strong> (FO aj PO, ak ozn\u00e1mite do 31. 3. 2026).<\/p><\/li><li data-start=\"2415\" data-end=\"2510\"><p data-start=\"2417\" data-end=\"2510\"><strong data-start=\"2417\" data-end=\"2465\">Odklad: +6 mesiacov (pr\u00edjmy zo zahrani\u010dia):<\/strong> do <strong data-start=\"2469\" data-end=\"2484\">30. 9. 2026<\/strong> (ozn\u00e1mi\u0165 do 31. 3. 2026).<\/p><\/li><\/ul><p data-start=\"2512\" data-end=\"2666\"><strong data-start=\"2512\" data-end=\"2545\">Subjekty s hospod\u00e1rskym rokom<\/strong> (napr. 1. 7. 2024 \u2013 30. 6. 2025) pod\u00e1vaj\u00fa priznanie <strong data-start=\"2598\" data-end=\"2615\">do 3 mesiacov<\/strong> od jeho skon\u010denia (v pr\u00edklade do <strong data-start=\"2649\" data-end=\"2664\">30. 9. 2025<\/strong>).<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4346eed e-con-full e-flex e-con e-child\" data-id=\"4346eed\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-097a090 e-con-full e-flex e-con e-child\" data-id=\"097a090\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-d229d53 e-flex e-con-boxed e-con e-child\" data-id=\"d229d53\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-71870b5 elementor-widget elementor-widget-heading\" data-id=\"71870b5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Pom\u00f4\u017eeme v\u00e1m s da\u0148ov\u00fdm priznan\u00edm<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9697e86 elementor-widget elementor-widget-heading\" data-id=\"9697e86\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Nechajte to na n\u00e1s. Vypracovanie, kontrola a podklady na podanie r\u00fdchlo a spo\u013eahlivo.<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f437d42 elementor-widget-mobile__width-inherit elementor-widget elementor-widget-jkit_button\" data-id=\"f437d42\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-button  icon-position-after jeg_module__9_6aca1ac2e6d61\" ><a href=\"https:\/\/www.dobry-uctovnik.sk\/danove-priznanie\/\" class=\"jkit-button-wrapper\">Chcem spracova\u0165 da\u0148ov\u00e9 priznanie<\/a><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8033dc5 elementor-widget elementor-widget-jkit_heading\" data-id=\"8033dc5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__10_6aca1ac2e7d8d\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Zaplatenie dane a preplatky<\/h2><\/div><div class=\"heading-section-description\"><ul data-start=\"2705\" data-end=\"3040\"><li data-start=\"2705\" data-end=\"2830\"><p data-start=\"2707\" data-end=\"2830\"><strong data-start=\"2707\" data-end=\"2732\">Lehota na \u00fahradu dane<\/strong> je <strong data-start=\"2736\" data-end=\"2747\">rovnak\u00e1<\/strong> ako lehota na podanie priznania (31. 3., resp. 30. 6. alebo 30. 9. pri odklade).<\/p><\/li><li data-start=\"2831\" data-end=\"2967\"><p data-start=\"2833\" data-end=\"2967\">Plat\u00edte na <strong data-start=\"2844\" data-end=\"2875\">osobn\u00fd \u00fa\u010det da\u0148ovn\u00edka (O\u00daD)<\/strong> veden\u00fd na Finan\u010dnej spr\u00e1ve; variabiln\u00fd symbol je <strong data-start=\"2925\" data-end=\"2940\">rodn\u00e9 \u010d\u00edslo<\/strong> (FO) alebo <strong data-start=\"2952\" data-end=\"2959\">I\u010cO<\/strong> (PO).<\/p><\/li><li data-start=\"2968\" data-end=\"3040\"><p data-start=\"2970\" data-end=\"3040\"><strong data-start=\"2970\" data-end=\"2983\">Ome\u0161kanie<\/strong> = <strong data-start=\"2986\" data-end=\"3006\">\u00farok z ome\u0161kania<\/strong>, ktor\u00fd rastie pod\u013ea dn\u00ed me\u0161kania.<\/p><\/li><\/ul><p data-start=\"3042\" data-end=\"3063\"><strong data-start=\"3042\" data-end=\"3063\">Preplatok na dani<\/strong><\/p><ul data-start=\"3064\" data-end=\"3370\"><li data-start=\"3064\" data-end=\"3203\"><p data-start=\"3066\" data-end=\"3203\">Finan\u010dn\u00e1 spr\u00e1va <strong data-start=\"3082\" data-end=\"3112\">vracia preplatok do 40 dn\u00ed<\/strong> <strong data-start=\"3113\" data-end=\"3136\">od uplynutia lehoty<\/strong> na podanie priznania (nie od d\u0148a, kedy ste priznanie podali sk\u00f4r).<\/p><\/li><li data-start=\"3204\" data-end=\"3370\"><p data-start=\"3206\" data-end=\"3370\">V priznan\u00ed <strong data-start=\"3217\" data-end=\"3242\">nezabudnite za\u0161krtn\u00fa\u0165<\/strong> kol\u00f3nku <strong data-start=\"3251\" data-end=\"3284\">\u201e\u017diadam o vr\u00e1tenie preplatku\u201c<\/strong>. Inak sa preplatok pou\u017eije na pr\u00edpadn\u00e9 nedoplatky alebo zostane evidovan\u00fd pre bud\u00face obdobie.<\/p><\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb40541 elementor-widget elementor-widget-jkit_heading\" data-id=\"cb40541\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__11_6aca1ac2e9537\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Ako poda\u0165 priznanie<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"2957\" data-end=\"3276\"><strong data-start=\"2957\" data-end=\"2973\">Elektronicky<\/strong> musia pod\u00e1va\u0165 <strong data-start=\"2988\" data-end=\"3037\">v\u0161etci podnikatelia\u00a0 (SZ\u010cO aj pr\u00e1vnick\u00e9 osoby)<\/strong>\u00a0cez port\u00e1l Finan\u010dnej spr\u00e1vy. Nepodnikaj\u00face fyzick\u00e9 osoby m\u00f4\u017eu poda\u0165 priznanie aj <strong data-start=\"3121\" data-end=\"3131\">osobne<\/strong> alebo <strong data-start=\"3138\" data-end=\"3148\">po\u0161tou<\/strong>.\u00a0<\/p><p data-start=\"3278\" data-end=\"3318\">V\u00fdber formul\u00e1ra z\u00e1vis\u00ed od druhu pr\u00edjmov:<\/p><ul data-start=\"3320\" data-end=\"3658\"><li data-start=\"3320\" data-end=\"3504\"><p data-start=\"3322\" data-end=\"3504\"><strong data-start=\"3322\" data-end=\"3331\">Typ A<\/strong> \u2013 ak ste mali <strong data-start=\"3346\" data-end=\"3385\">v\u00fdlu\u010dne pr\u00edjmy zo z\u00e1vislej \u010dinnosti<\/strong> na Slovensku. \u00dadaje preberiete z \u201e<strong data-start=\"3420\" data-end=\"3445\">Potvrdenia o pr\u00edjmoch<\/strong>\u201c, ktor\u00e9 zamestn\u00e1vate\u013e zvy\u010dajne vystav\u00ed do <strong data-start=\"3488\" data-end=\"3501\">10. marca<\/strong>.<\/p><\/li><li data-start=\"3505\" data-end=\"3658\"><p data-start=\"3507\" data-end=\"3658\"><strong data-start=\"3507\" data-end=\"3516\">Typ B<\/strong> \u2013 v\u017edy, ke\u010f m\u00e1te <strong data-start=\"3534\" data-end=\"3548\">in\u00e9 pr\u00edjmy<\/strong> (\u017eivnos\u0165\/podnikanie, pren\u00e1jom, kapit\u00e1lov\u00e9 pr\u00edjmy, zahrani\u010dn\u00e9 pr\u00edjmy) alebo ich <strong data-start=\"3628\" data-end=\"3642\">kombin\u00e1ciu<\/strong> so zamestnan\u00edm.<\/p><\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3694a5b e-flex e-con-boxed e-con e-parent\" data-id=\"3694a5b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-55342d6 elementor-widget elementor-widget-shortcode\" data-id=\"55342d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><script id=\"mcjs\">!function(c,h,i,m,p){m=c.createElement(h),p=c.getElementsByTagName(h)[0],m.async=1,m.src=i,p.parentNode.insertBefore(m,p)}(document,\"script\",\"https:\/\/chimpstatic.com\/mcjs-connected\/js\/users\/ca41a6c1e0805c4d799bec8ae\/fabc377635da2f79608f6b656.js\");<\/script><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u00da\u010dtovn\u00edctvo a dane Da\u0148ov\u00e9 priznanie 2026: v\u0161etko \u010do potrebujete vedie\u0165 Autor Dobryuctovnik Publikovan\u00e9 15. decembra 2025 Zdie\u013eajte \u010dl\u00e1nok Bl\u00ed\u017ei sa sez\u00f3na da\u0148ov\u00fdch priznan\u00ed, vyu\u017eite ju vo svoj prospech. Skontrolujte pr\u00edjmy a v\u00fddavky, uplatnite \u00fa\u013eavy a pred\u00ed\u010fte pokut\u00e1m. V preh\u013eade ni\u017e\u0161ie rie\u0161ime, kto pod\u00e1va, ak\u00e9 s\u00fa term\u00edny, ako zaplati\u0165\/po\u017eiada\u0165 o preplatok a ktor\u00fd formul\u00e1r pou\u017ei\u0165. Kto [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2595,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-2585","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uctovnictvo-a-dane"],"_links":{"self":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/2585","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/comments?post=2585"}],"version-history":[{"count":19,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/2585\/revisions"}],"predecessor-version":[{"id":2629,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/2585\/revisions\/2629"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media\/2595"}],"wp:attachment":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media?parent=2585"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/categories?post=2585"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/tags?post=2585"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}