[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.vydis.cz\/osvc-a-danove-priznani-kdy-jak-a-proc\/#Article","mainEntityOfPage":"https:\/\/www.vydis.cz\/osvc-a-danove-priznani-kdy-jak-a-proc\/","headline":"OSV\u010c a da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed \u2013 kdy, jak a pro\u010d?","name":"OSV\u010c a da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed \u2013 kdy, jak a pro\u010d?","description":"Podnik\u00e1te? M\u00e1te vlastn\u00ed business? Jste dlouholet\u00fdm podnikatelem \u010di nov\u00e1\u010dkem? Co v\u0161e se t\u00fdk\u00e1 konkr\u00e9tn\u011b osoby samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e9 maj\u00edc\u00ed business? Co je da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed a k\u00a0\u010demu slou\u017e\u00ed? Koho se t\u00fdk\u00e1? \u00a0 Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed aneb povinnosti pro OSV\u010c \u00a0 Jedn\u00e1 se o povinnost fyzick\u00e9 a pr\u00e1vnick\u00e9 osoby v\u016f\u010di st\u00e1tu v\u00a0r\u00e1mci p\u0159izn\u00e1n\u00ed p\u0159\u00edjm\u016f, kter\u00e9 podl\u00e9haj\u00ed dani vym\u011b\u0159en\u00e9...","datePublished":"2025-03-06","dateModified":"2023-05-03","author":{"@type":"Person","@id":"https:\/\/www.vydis.cz\/author\/#Person","name":"","url":"https:\/\/www.vydis.cz\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/c61c2d82e330ff9c70cf023b4c62d411e8407bcb38f85df591fa270717754b44?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/c61c2d82e330ff9c70cf023b4c62d411e8407bcb38f85df591fa270717754b44?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"vydis.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.vydis.cz\/wp-content\/uploads\/img_a308875_w2409_t1519856594.jpg","url":"https:\/\/www.vydis.cz\/wp-content\/uploads\/img_a308875_w2409_t1519856594.jpg","height":0,"width":0},"url":"https:\/\/www.vydis.cz\/osvc-a-danove-priznani-kdy-jak-a-proc\/","wordCount":520,"articleBody":"\tPodnik\u00e1te? M\u00e1te vlastn\u00ed business? Jste dlouholet\u00fdm podnikatelem \u010di nov\u00e1\u010dkem? Co v\u0161e se t\u00fdk\u00e1 konkr\u00e9tn\u011b osoby samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e9 maj\u00edc\u00ed business? Co je da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed a k\u00a0\u010demu slou\u017e\u00ed? Koho se t\u00fdk\u00e1?\t\u00a0\tDa\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed aneb povinnosti pro OSV\u010c\t\u00a0\tJedn\u00e1 se o povinnost fyzick\u00e9 a pr\u00e1vnick\u00e9 osoby v\u016f\u010di st\u00e1tu v\u00a0r\u00e1mci p\u0159izn\u00e1n\u00ed p\u0159\u00edjm\u016f, kter\u00e9 podl\u00e9haj\u00ed dani vym\u011b\u0159en\u00e9 st\u00e1tem. M\u016f\u017ee se pak v\u00a0r\u00e1mci v\u00fdpo\u010dtu na z\u00e1klad\u011b p\u0159\u00edjm\u016f a v\u00fddaj\u016f vyskytnout p\u0159eplatek, kter\u00fd bude podnikateli vyplacen na \u00fa\u010det \u010di zasl\u00e1n slo\u017eenkou. V\u00a0p\u0159\u00edpad\u011b nedoplatku pak mus\u00ed podnikaj\u00edc\u00ed osoba danou finan\u010dn\u00ed sumu odevzdat finan\u010dn\u00edmu \u00fa\u0159adu. \t\u00a0\tKa\u017ed\u00e1 podnikaj\u00edc\u00ed osoba mus\u00ed odevzdat vypln\u011bn\u00fd formul\u00e1\u0159, kter\u00fd je k\u00a0tomu striktn\u011b ur\u010den. Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed se pod\u00e1v\u00e1 v\u017edy za uplynul\u00fd kalend\u00e1\u0159n\u00ed rok. V\u00a0p\u0159\u00edpad\u011b \u017ee podnikaj\u00edc\u00ed osoba neboli business man m\u00e1 da\u0148ov\u00e9ho poradce, zde je v\u00fdjimka a lze da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed odevzdat v\u00a0pozd\u011bj\u0161\u00edm term\u00ednu, tj. o dva m\u011bs\u00edce d\u00e9le.\t\u00a0\tVypln\u011bn\u00fd formul\u00e1\u0159 k\u00a0da\u0148ov\u00e9mu p\u0159izn\u00e1n\u00ed si lze osobn\u011b vyzvednout na kter\u00e9koliv pobo\u010dce finan\u010dn\u00edho \u00fa\u0159adu, stejn\u011b tak je mo\u017eno si ho vytisknout na internetov\u00fdch str\u00e1nk\u00e1ch finan\u010dn\u00edho \u00fa\u0159adu. Pot\u00e9 vypln\u011bn\u00fd formul\u00e1\u0159 lze osobn\u011b odevzdat na p\u0159\u00edslu\u0161n\u00e9m finan\u010dn\u00edm \u00fa\u0159adu \u010di lze zaslat i po\u0161tou. Ministerstvo financ\u00ed tak\u00e9 vydalo pro rok 2017 elektronick\u00fd formul\u00e1\u0159 da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed.\t\u00a0\tKdo je OSV\u010c?\t\u00a0\tJedn\u00e1 se o osobu samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinnou. Osoba, kter\u00e1 m\u00e1 v\u00a0r\u00e1mci sv\u00e9ho podnik\u00e1n\u00ed \u010di businessu p\u0159\u00edjmy. Jako p\u0159\u00edklad ohledn\u011b p\u0159\u00edjm\u016f lze uv\u00e9st \u2013 p\u0159\u00edjmy ze \u017eivnosti, p\u0159\u00edjmy v\u00a0r\u00e1mci jin\u00e9ho podnik\u00e1n\u00ed dle zvl\u00e1\u0161tn\u00edch p\u0159edpis\u016f, p\u0159\u00edjmy ze zem\u011bd\u011blsk\u00e9 v\u00fdroby, vodn\u00edho a lesn\u00edho hospod\u00e1\u0159stv\u00ed.\t\u00a0\tPovinnost aneb pozor!\t\u00a0\tNov\u011b n\u00e1le\u017e\u00ed coby povinnost pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed pro osoby samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e9, kter\u00e9 v\u00a0roce 2017 vyk\u00e1zali da\u0148ovou ztr\u00e1tu, p\u0159esto\u017ee jejich p\u0159\u00edjmy hranici patn\u00e1cti tis\u00edc korun nep\u0159es\u00e1hly!\t\u00a0\tStejn\u011b tak je d\u016fle\u017eit\u00e9 v\u011bd\u011bt, \u017ee kdo m\u00e1 z\u0159\u00edzenou datovou schr\u00e1nku, mus\u00ed tak od ledna 2016 pod\u00e1vat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed elektronickou formou. Tato povinnost plat\u00ed pro v\u0161echny podnikatele, i kdy\u017e si datovou schr\u00e1nku z\u0159\u00eddili dobrovoln\u011b. \t\u00a0\tOznamovac\u00ed povinnost!\t\u00a0\tKa\u017ed\u00fd osvobozen\u00fd p\u0159\u00edjem p\u0159esahuj\u00edc\u00ed \u010d\u00e1stku p\u011bti mili\u00f3n\u016f se mus\u00ed ozn\u00e1mit! Co je osvobozen\u00fd p\u0159\u00edjem? \u0158\u00edd\u00ed se dle paragraf\u016f 4, 4a, 6 a 10 z\u00e1kona \u010d.586\/1992 Sb. Posouzen\u00ed je ryze individu\u00e1ln\u00ed. Oznamovac\u00ed povinnost mus\u00ed b\u00fdt u\u010din\u011bna do konce lh\u016fty pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed, tj. p\u0159esn\u011b pro rok 2018 se jedn\u00e1 o pod\u00e1n\u00ed do 1. dubna.\t\u00a0                                                                                                                                                                                                                                                                                                                                                                                        4.8\/5 - (6 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"OSV\u010c a da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed \u2013 kdy, jak a pro\u010d?","item":"https:\/\/www.vydis.cz\/osvc-a-danove-priznani-kdy-jak-a-proc\/#breadcrumbitem"}]}]