{"id":2769,"date":"2026-02-24T18:54:40","date_gmt":"2026-02-24T17:54:40","guid":{"rendered":"https:\/\/www.dobry-uctovnik.sk\/?p=2769"},"modified":"2026-02-24T19:18:06","modified_gmt":"2026-02-24T18:18:06","slug":"najcastejsie-chyby-pri-vyplnani-danoveho-priznania","status":"publish","type":"post","link":"https:\/\/www.dobry-uctovnik.sk\/en\/najcastejsie-chyby-pri-vyplnani-danoveho-priznania\/","title":{"rendered":"The most common mistakes when filling out a tax return"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2769\" class=\"elementor elementor-2769\" 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___6aca1ac4184f9\" ><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_6aca1ac419d7b\" ><h1 class=\"post-title style-color \">Naj\u010dastej\u0161ie chyby pri vyp\u013a\u0148an\u00ed da\u0148ov\u00e9ho priznania<\/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_6aca1ac41ab2f\" ><div class=\"post-featured-image \"><img fetchpriority=\"high\" decoding=\"async\" width=\"2560\" height=\"1707\" src=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/02\/exclamation-mark-with-light-coming-down-from-diagonal-line-3d-rendering-scaled.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/02\/exclamation-mark-with-light-coming-down-from-diagonal-line-3d-rendering-scaled.jpg 2560w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/02\/exclamation-mark-with-light-coming-down-from-diagonal-line-3d-rendering-300x200.jpg 300w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/02\/exclamation-mark-with-light-coming-down-from-diagonal-line-3d-rendering-1024x683.jpg 1024w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/02\/exclamation-mark-with-light-coming-down-from-diagonal-line-3d-rendering-768x512.jpg 768w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/02\/exclamation-mark-with-light-coming-down-from-diagonal-line-3d-rendering-1536x1024.jpg 1536w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/02\/exclamation-mark-with-light-coming-down-from-diagonal-line-3d-rendering-2048x1365.jpg 2048w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/02\/exclamation-mark-with-light-coming-down-from-diagonal-line-3d-rendering-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_6aca1ac41ba49\" ><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_6aca1ac41c6ca\" ><p class=\"post-date \">24. February 2026<\/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_6aca1ac41dc28\" ><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-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__6_6aca1ac41ffd3\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Nespr\u00e1vne pochopen\u00e9 oslobodenie pr\u00edjmov z pren\u00e1jmu do 500 \u20ac<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"805\" data-end=\"891\">Pri pr\u00edjmoch z pren\u00e1jmu si mnoh\u00ed prenaj\u00edmatelia nespr\u00e1vne vykladaj\u00fa hranicu <strong data-start=\"881\" data-end=\"890\">500 \u20ac<\/strong>.<\/p><p data-start=\"893\" data-end=\"949\">Pod\u013ea \u00a7 9 ods. 1 p\u00edsm. g) z\u00e1kona o dani z pr\u00edjmov plat\u00ed:<\/p><ul data-start=\"951\" data-end=\"1253\"><li data-start=\"951\" data-end=\"1109\"><p data-start=\"953\" data-end=\"1109\"><strong data-start=\"953\" data-end=\"995\">Ak pr\u00edjmy z pren\u00e1jmu nepresiahnu 500 \u20ac<\/strong>, s\u00fa <strong data-start=\"1000\" data-end=\"1028\">osloboden\u00e9 v plnej v\u00fd\u0161ke. N<\/strong>ezapo\u010d\u00edtavaj\u00fa sa do z\u00e1kladu dane a <strong data-start=\"1067\" data-end=\"1089\">nemusia sa uv\u00e1dza\u0165<\/strong> v da\u0148ovom priznan\u00ed.<\/p><\/li><li data-start=\"1110\" data-end=\"1253\"><p data-start=\"1112\" data-end=\"1253\"><strong data-start=\"1112\" data-end=\"1141\">Ak pr\u00edjmy presiahnu 500 \u20ac<\/strong>, zda\u0148uje sa <strong data-start=\"1154\" data-end=\"1176\">len suma nad 500 \u20ac<\/strong>.<br data-start=\"1177\" data-end=\"1180\" \/>Pr\u00edklad: pr\u00edjem 800 \u20ac \u2192 do z\u00e1kladu dane vstupuje <strong data-start=\"1231\" data-end=\"1240\">300 \u20ac<\/strong> (800 \u2013 500).<\/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-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__7_6aca1ac420f8a\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Nespr\u00e1vne pou\u017eit\u00e9 tla\u010divo alebo neaktu\u00e1lna verzia<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"1456\" data-end=\"1560\">V\u00fdber tla\u010diva je z\u00e1klad. Nespr\u00e1vne tla\u010divo m\u00f4\u017ee znamena\u0165 opravy, v\u00fdzvy a zdr\u017eanie spracovania priznania.<\/p><p data-start=\"1562\" data-end=\"1568\">Plat\u00ed:<\/p><ul data-start=\"1570\" data-end=\"1883\"><li data-start=\"1570\" data-end=\"1654\"><p data-start=\"1572\" data-end=\"1654\"><strong data-start=\"1572\" data-end=\"1598\">Da\u0148ov\u00e9 priznanie typ A<\/strong>: iba pr\u00edjmy zo z\u00e1vislej \u010dinnosti (zamestnanie, dohody).<\/p><\/li><li data-start=\"1655\" data-end=\"1790\"><p data-start=\"1657\" data-end=\"1790\"><strong data-start=\"1657\" data-end=\"1683\">Da\u0148ov\u00e9 priznanie typ B<\/strong>: podnikanie, \u017eivnos\u0165, pren\u00e1jom, autorsk\u00e9 pr\u00edjmy, in\u00e9 \u00a7 6 pr\u00edjmy alebo kombin\u00e1cia zamestnania + in\u00e9 pr\u00edjmy.<\/p><\/li><li data-start=\"1791\" data-end=\"1883\"><p data-start=\"1793\" data-end=\"1883\"><strong data-start=\"1793\" data-end=\"1830\">Da\u0148ov\u00e9 priznanie pr\u00e1vnickej osoby<\/strong>: s.r.o., a.s., dru\u017estv\u00e1, vybran\u00e9 neziskov\u00e9 subjekty.<\/p><\/li><\/ul><\/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__8_6aca1ac42268d\" ><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__9_6aca1ac4231bb\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Da\u0148ovn\u00edk pod\u00e1 priznanie, ale da\u0148 nezaplat\u00ed<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"2093\" data-end=\"2258\">Toto je \u010dastej\u0161ie, ne\u017e sa zd\u00e1. Da\u0148ovn\u00edk odo\u0161le priznanie, ale \u00fahradu odlo\u017e\u00ed na nesk\u00f4r. Probl\u00e9m je, \u017ee <strong data-start=\"2197\" data-end=\"2257\">lehota na podanie a lehota na zaplatenie dane s\u00fa rovnak\u00e9<\/strong>.<\/p><p data-start=\"2260\" data-end=\"2360\"><strong data-start=\"2260\" data-end=\"2273\">D\u00f4sledky:<\/strong> vznik nedoplatku a <strong data-start=\"2293\" data-end=\"2313\">\u00farok z ome\u0161kania<\/strong>, pr\u00edpadne \u010fal\u0161ie kroky zo strany spr\u00e1vcu dane.<\/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-8a1c678 elementor-widget elementor-widget-jkit_heading\" data-id=\"8a1c678\" 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_6aca1ac423d96\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Nespr\u00e1vna identifik\u00e1cia platby dane (zl\u00e9 \u010d\u00edslo \u00fa\u010dtu alebo pred\u010d\u00edslie)<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"2559\" data-end=\"2650\">Da\u0148 sa neplat\u00ed na jeden univerz\u00e1lny \u00fa\u010det. Ka\u017ed\u00fd da\u0148ovn\u00edk m\u00e1 svoj \u00fa\u010det, ktor\u00fd sa sklad\u00e1 z:<\/p><ul data-start=\"2652\" data-end=\"2752\"><li data-start=\"2652\" data-end=\"2688\"><p data-start=\"2654\" data-end=\"2688\"><strong data-start=\"2654\" data-end=\"2685\">pred\u010d\u00edslia pod\u013ea druhu dane<\/strong>,<\/p><\/li><li data-start=\"2689\" data-end=\"2721\"><p data-start=\"2691\" data-end=\"2721\"><strong data-start=\"2691\" data-end=\"2718\">osobn\u00e9ho \u00fa\u010dtu da\u0148ovn\u00edka<\/strong>,<\/p><\/li><li data-start=\"2722\" data-end=\"2752\"><p data-start=\"2724\" data-end=\"2752\"><strong data-start=\"2724\" data-end=\"2751\">k\u00f3du \u0160t\u00e1tnej pokladnice<\/strong>.<\/p><\/li><\/ul><p data-start=\"2754\" data-end=\"2773\">Pr\u00edklady pred\u010d\u00edsl\u00ed:<\/p><ul data-start=\"2774\" data-end=\"2876\"><li data-start=\"2774\" data-end=\"2823\"><p data-start=\"2776\" data-end=\"2823\">da\u0148 z pr\u00edjmov zo z\u00e1vislej \u010dinnosti \u2192 <strong data-start=\"2813\" data-end=\"2823\">500259<\/strong><\/p><\/li><li data-start=\"2824\" data-end=\"2876\"><p data-start=\"2826\" data-end=\"2876\">da\u0148 z pr\u00edjmov z podnikania a pren\u00e1jmu \u2192 <strong data-start=\"2866\" data-end=\"2876\">500208<\/strong><\/p><\/li><\/ul><p data-start=\"2878\" data-end=\"2885\">Postup:<\/p><ol data-start=\"2886\" data-end=\"3053\"><li data-start=\"2886\" data-end=\"2922\"><p data-start=\"2889\" data-end=\"2922\">vyberte spr\u00e1vne <strong data-start=\"2905\" data-end=\"2919\">pred\u010d\u00edslie<\/strong>,<\/p><\/li><li data-start=\"2923\" data-end=\"2997\"><p data-start=\"2926\" data-end=\"2997\">overte <strong data-start=\"2933\" data-end=\"2959\">osobn\u00e9 \u010d\u00edslo da\u0148ovn\u00edka<\/strong> (pod\u013ea R\u010c\/DI\u010c cez finan\u010dn\u00fa spr\u00e1vu),<\/p><\/li><li data-start=\"2998\" data-end=\"3053\"><p data-start=\"3001\" data-end=\"3053\">vygenerujte <strong data-start=\"3013\" data-end=\"3021\">IBAN<\/strong> (napr. cez IBAN gener\u00e1tor NBS).<\/p><\/li><\/ol><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a1f1376 elementor-widget elementor-widget-jkit_heading\" data-id=\"a1f1376\" 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_6aca1ac424e34\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Ne\u00fapln\u00e9 alebo nespr\u00e1vne vyplnen\u00e9 priznanie<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"3213\" data-end=\"3286\">Form\u00e1lne chyby sp\u00f4sobia, \u017ee priznanie je ne\u00fapln\u00e9, pr\u00edpadne nevykonate\u013en\u00e9.<\/p><p data-start=\"3288\" data-end=\"3301\">Naj\u010dastej\u0161ie:<\/p><ul data-start=\"3302\" data-end=\"3524\"><li data-start=\"3302\" data-end=\"3345\"><p data-start=\"3304\" data-end=\"3345\">ch\u00fdba <strong data-start=\"3310\" data-end=\"3320\">podpis<\/strong> (pri papierovom podan\u00ed),<\/p><\/li><li data-start=\"3346\" data-end=\"3364\"><p data-start=\"3348\" data-end=\"3364\">ch\u00fdba <strong data-start=\"3354\" data-end=\"3363\">d\u00e1tum<\/strong>,<\/p><\/li><li data-start=\"3365\" data-end=\"3436\"><p data-start=\"3367\" data-end=\"3436\">nie je ozna\u010den\u00e9, \u010di ide o <strong data-start=\"3393\" data-end=\"3425\">riadne \/ opravn\u00e9 \/ dodato\u010dn\u00e9<\/strong> priznanie,<\/p><\/li><li data-start=\"3437\" data-end=\"3479\"><p data-start=\"3439\" data-end=\"3479\">pr\u00e1zdne riadky, ktor\u00e9 maj\u00fa by\u0165 vyplnen\u00e9,<\/p><\/li><li data-start=\"3480\" data-end=\"3524\"><p data-start=\"3482\" data-end=\"3524\">chyby v sadzbe, zaokr\u00fah\u013eovan\u00ed, prepo\u010dtoch.<\/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-0a7c1f8 elementor-widget elementor-widget-jkit_heading\" data-id=\"0a7c1f8\" 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__12_6aca1ac425c7a\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Odoslanie viacer\u00fdch verzi\u00ed rovnak\u00e9ho priznania<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"3722\" data-end=\"3863\">Pri elektronickom podan\u00ed sa niektor\u00ed da\u0148ovn\u00edci z\u013eakn\u00fa, \u017ee \u201eto neodi\u0161lo\u201c, a odo\u0161l\u00fa formul\u00e1r znova. Alebo n\u00e1jdu chybu a po\u0161l\u00fa \u010fal\u0161ie priznanie.<\/p><p data-start=\"3865\" data-end=\"3935\"><strong data-start=\"3865\" data-end=\"3884\">Spr\u00e1vny postup:<\/strong> priznanie sa pod\u00e1va <strong data-start=\"3905\" data-end=\"3912\">raz<\/strong>. Ak ste urobili chybu:<\/p><ul data-start=\"3936\" data-end=\"4057\"><li data-start=\"3936\" data-end=\"3990\"><p data-start=\"3938\" data-end=\"3990\">podajte <strong data-start=\"3946\" data-end=\"3967\">opravn\u00e9 priznanie<\/strong>, ak ste e\u0161te v lehote,<\/p><\/li><li data-start=\"3991\" data-end=\"4057\"><p data-start=\"3993\" data-end=\"4057\">podajte <strong data-start=\"4001\" data-end=\"4024\">dodato\u010dn\u00e9 priznanie<\/strong>, ak ste chybu zistili po lehote.<\/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-865ec32 elementor-widget elementor-widget-jkit_heading\" data-id=\"865ec32\" 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__13_6aca1ac426948\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Ch\u00fdbaj\u00face pr\u00edlohy (najm\u00e4 potvrdenie o pr\u00edjmoch)<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"4119\" data-end=\"4205\">Pri type A je klasika: ch\u00fdba <strong data-start=\"4148\" data-end=\"4186\">potvrdenie o zdanite\u013en\u00fdch pr\u00edjmoch<\/strong> od zamestn\u00e1vate\u013ea.<\/p><p data-start=\"4207\" data-end=\"4319\"><strong data-start=\"4207\" data-end=\"4220\">D\u00f4sledky:<\/strong> da\u0148ov\u00fd \u00farad nevie overi\u0165 \u00fadaje \u2192 v\u00fdzva na doplnenie \u2192 zdr\u017eanie spracovania a pr\u00edpadn\u00e9ho preplatku.<\/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-0039089 elementor-widget elementor-widget-jkit_heading\" data-id=\"0039089\" 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__14_6aca1ac4274a6\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Ch\u00fdbaj\u00face rodn\u00e9 \u010d\u00edslo alebo DI\u010c na ka\u017edej strane<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"4482\" data-end=\"4554\">Pri ru\u010dnom vyp\u013a\u0148an\u00ed je povinn\u00e9 uvies\u0165 R\u010c\/DI\u010c na ka\u017edej strane formul\u00e1ra.<\/p><p data-start=\"4556\" data-end=\"4686\"><strong data-start=\"4556\" data-end=\"4580\">Ako sa vyhn\u00fa\u0165 chybe:<\/strong> elektronick\u00e9 vyplnenie tento probl\u00e9m odstr\u00e1ni automaticky. Pri papieri si to prejdite str\u00e1nku po str\u00e1nke.<\/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-6c31c37 elementor-widget elementor-widget-jkit_heading\" data-id=\"6c31c37\" 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__15_6aca1ac427faf\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Ch\u00fdbaj\u00face ozna\u010denie SK NACE (podnikatelia)<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"4743\" data-end=\"4844\">Podnikatelia s pr\u00edjmami pod\u013ea \u00a7 6 ods. 1 a 2 \u010dasto zab\u00fadaj\u00fa doplni\u0165 hlavn\u00fa \u010dinnos\u0165 pod\u013ea <strong data-start=\"4832\" data-end=\"4843\">SK NACE<\/strong>.<\/p><p data-start=\"4846\" data-end=\"4969\"><strong data-start=\"4846\" data-end=\"4870\">Ako sa vyhn\u00fa\u0165 chybe:<\/strong> overte si SK NACE pod\u013ea I\u010cO v registri \u0160tatistick\u00e9ho \u00faradu a dopl\u0148te ho v \u00favodnej \u010dasti priznania.<\/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-4fb71b0 elementor-widget elementor-widget-jkit_heading\" data-id=\"4fb71b0\" 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__16_6aca1ac428adf\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Neozna\u010denie sp\u00f4sobu uplatnenia v\u00fddavkov (skuto\u010dn\u00e9 vs. pau\u0161\u00e1lne)<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"5048\" data-end=\"5100\">Pri type B je potrebn\u00e9 jasne uvies\u0165, \u010di uplat\u0148ujete:<\/p><ul data-start=\"5102\" data-end=\"5258\"><li data-start=\"5102\" data-end=\"5177\"><p data-start=\"5104\" data-end=\"5177\"><strong data-start=\"5104\" data-end=\"5140\">skuto\u010dn\u00e9 (preuk\u00e1zate\u013en\u00e9) v\u00fddavky<\/strong> \u2013 vy\u017eaduj\u00fa evidenciu a dokladovanie,<\/p><\/li><li data-start=\"5178\" data-end=\"5258\"><p data-start=\"5180\" data-end=\"5258\"><strong data-start=\"5180\" data-end=\"5200\">pau\u0161\u00e1lne v\u00fddavky<\/strong> \u2013 percento z pr\u00edjmov, bez dokladovania re\u00e1lnych n\u00e1kladov.<\/p><\/li><\/ul><p data-start=\"5260\" data-end=\"5318\"><strong data-start=\"5260\" data-end=\"5273\">D\u00f4sledky:<\/strong> v\u00fdzva na opravu alebo nespr\u00e1vny z\u00e1klad dane.<\/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-cc94c30 elementor-widget elementor-widget-jkit_heading\" data-id=\"cc94c30\" 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__17_6aca1ac4297d8\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Nespr\u00e1vne uplatnen\u00fd da\u0148ov\u00fd bonus na die\u0165a<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"5484\" data-end=\"5554\">\u010cast\u00fd omyl je delenie det\u00ed medzi rodi\u010dov. Z\u00e1kon to takto neumo\u017e\u0148uje.<\/p><p data-start=\"5556\" data-end=\"5562\">Plat\u00ed:<\/p><ul data-start=\"5563\" data-end=\"5757\"><li data-start=\"5563\" data-end=\"5632\"><p data-start=\"5565\" data-end=\"5632\">v jednom mesiaci si da\u0148ov\u00fd bonus m\u00f4\u017ee uplatni\u0165 <strong data-start=\"5612\" data-end=\"5631\">len jeden rodi\u010d<\/strong>,<\/p><\/li><li data-start=\"5633\" data-end=\"5665\"><p data-start=\"5635\" data-end=\"5665\">a to <strong data-start=\"5640\" data-end=\"5664\">na v\u0161etky deti naraz<\/strong>,<\/p><\/li><li data-start=\"5666\" data-end=\"5757\"><p data-start=\"5668\" data-end=\"5757\">rodi\u010dia sa v\u0161ak m\u00f4\u017eu <strong data-start=\"5689\" data-end=\"5714\">strieda\u0165 po mesiacoch<\/strong> (napr. 6 mesiacov otec, 6 mesiacov matka).<\/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-7fb5baa elementor-widget elementor-widget-jkit_heading\" data-id=\"7fb5baa\" 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__18_6aca1ac42a528\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Odklad da\u0148ov\u00e9ho priznania sa iba oznamuje<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"5837\" data-end=\"5950\">Mnoh\u00ed \u010dakaj\u00fa, \u017ee da\u0148ov\u00fd \u00farad potvrd\u00ed odklad. Odklad sa <strong data-start=\"5895\" data-end=\"5911\">nepotvrdzuje<\/strong>, sta\u010d\u00ed spr\u00e1vne a v\u010das poda\u0165 ozn\u00e1menie.<\/p><p data-start=\"5952\" data-end=\"6054\">Ak m\u00e1te povinn\u00fa elektronick\u00fa komunik\u00e1ciu, aj odklad mus\u00ed by\u0165 elektronicky cez port\u00e1l Finan\u010dnej spr\u00e1vy.<\/p><p data-start=\"6056\" data-end=\"6153\"><strong data-start=\"6056\" data-end=\"6080\">Ako sa vyhn\u00fa\u0165 chybe:<\/strong> po odoslan\u00ed si skontrolujte prijatie ozn\u00e1menia v elektronickej schr\u00e1nke.<\/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-5cea3ef elementor-widget elementor-widget-jkit_heading\" data-id=\"5cea3ef\" 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__19_6aca1ac42b085\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Chyby pri pouk\u00e1zan\u00ed 2 % z dane<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"6199\" data-end=\"6252\">Aj mal\u00e1 chyba m\u00f4\u017ee sp\u00f4sobi\u0165, \u017ee 2 % nebud\u00fa pouk\u00e1zan\u00e9.<\/p><p data-start=\"6254\" data-end=\"6267\">Naj\u010dastej\u0161ie:<\/p><ul data-start=\"6268\" data-end=\"6486\"><li data-start=\"6268\" data-end=\"6318\"><p data-start=\"6270\" data-end=\"6318\">pou\u017eitie <strong data-start=\"6279\" data-end=\"6317\">nespr\u00e1vneho (neaktu\u00e1lneho) tla\u010diva<\/strong>,<\/p><\/li><li data-start=\"6319\" data-end=\"6383\"><p data-start=\"6321\" data-end=\"6383\">neprilo\u017eenie <strong data-start=\"6334\" data-end=\"6365\">potvrdenia o zaplaten\u00ed dane<\/strong> (ak sa vy\u017eaduje),<\/p><\/li><li data-start=\"6384\" data-end=\"6442\"><p data-start=\"6386\" data-end=\"6442\">chybn\u00e9 \u00fadaje prij\u00edmate\u013ea (najm\u00e4 <strong data-start=\"6418\" data-end=\"6425\">I\u010cO<\/strong>, n\u00e1zov, adresa),<\/p><\/li><li data-start=\"6443\" data-end=\"6486\"><p data-start=\"6445\" data-end=\"6486\">podanie po term\u00edne \u2013 2 % sa u\u017e nepouk\u00e1\u017eu.<\/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 Naj\u010dastej\u0161ie chyby pri vyp\u013a\u0148an\u00ed da\u0148ov\u00e9ho priznania Autor Dobryuctovnik Publikovan\u00e9 24. February 2026 Zdie\u013eajte \u010dl\u00e1nok Nespr\u00e1vne pochopen\u00e9 oslobodenie pr\u00edjmov z pren\u00e1jmu do 500 \u20ac Pri pr\u00edjmoch z pren\u00e1jmu si mnoh\u00ed prenaj\u00edmatelia nespr\u00e1vne vykladaj\u00fa hranicu 500 \u20ac. Pod\u013ea \u00a7 9 ods. 1 p\u00edsm. g) z\u00e1kona o dani z pr\u00edjmov plat\u00ed: Ak pr\u00edjmy z pren\u00e1jmu [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2772,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-2769","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\/2769","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=2769"}],"version-history":[{"count":6,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/2769\/revisions"}],"predecessor-version":[{"id":2776,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/2769\/revisions\/2776"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media\/2772"}],"wp:attachment":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media?parent=2769"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/categories?post=2769"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/tags?post=2769"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}