{"id":606,"date":"2017-04-27T18:10:00","date_gmt":"2017-04-27T16:10:00","guid":{"rendered":"https:\/\/www.e-cons.eu\/?p=606"},"modified":"2024-06-02T23:32:50","modified_gmt":"2024-06-02T21:32:50","slug":"formular-rocne-zuctovanie-preddavkov-na-dan-z-prijmov-fyzickej-osoby","status":"publish","type":"post","link":"https:\/\/www.e-cons.eu\/sk\/post\/formular-rocne-zuctovanie-preddavkov-na-dan-z-prijmov-fyzickej-osoby","title":{"rendered":"Formul\u00e1r &#8211; Ro\u010dn\u00e9 z\u00fa\u010dtovanie preddavkov na da\u0148 z pr\u00edjmov fyzickej osoby"},"content":{"rendered":"<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"678\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-68-1024x678.jpeg\" alt=\"\" class=\"wp-image-607\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-68-1024x678.jpeg 1024w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-68-300x199.jpeg 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-68-768x508.jpeg 768w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-68.jpeg 1080w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">V pr\u00edpade, \u017ee ste obdr\u017eali od zamestn\u00e1vate\u013ea Formul\u00e1r \u2013 Ro\u010dn\u00e9 z\u00fa\u010dtovanie preddavkov na da\u0148 z pr\u00edjmov fyzickej osoby za rok 2016, znamen\u00e1 to pre V\u00e1s, \u017ee V\u00e1\u0161 zamestn\u00e1vate\u013e vyhovel Va\u0161ej \u017eiadosti o ro\u010dn\u00e9 z\u00fa\u010dtovanie dan\u00ed za rok 2016 a m\u00e1te da\u0148 za zda\u0148ovacie obdobie vysporiadan\u00fa.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V pr\u00edpade, \u017ee ste po\u017eiadali V\u00e1\u0161ho zamestn\u00e1vate\u013ea o ro\u010dn\u00e9 z\u00fa\u010dtovanie dan\u00ed za rok 2016 V\u00e1\u0161 zamestn\u00e1vate\u013e m\u00e1 povinnos\u0165 V\u00e1m do 2. m\u00e1ja 2017 predlo\u017ei\u0165 formul\u00e1r ro\u010dn\u00e9 z\u00fa\u010dtovanie preddavkov na da\u0148. Tento formul\u00e1r v sebe obsahuje inform\u00e1cie, o vyplatenom pr\u00edjme za rok 2016, odvedenom poistnom a preddavkoch na dani. Po vz\u00e1jomnom zapo\u010d\u00edtan\u00ed jednotliv\u00fdch riadkov z formul\u00e1ra si m\u00f4\u017eete \u201eprekontrolova\u0165\u201c vypo\u010d\u00edtan\u00fd v\u00fdsledok ro\u010dn\u00e9ho z\u00fa\u010dtovania.<br>V\u00fdsledkom ro\u010dn\u00e9ho z\u00fa\u010dtovania dan\u00ed je nedoplatok alebo preplatok. Naj\u010dastej\u0161\u00edm d\u00f4vodom preplatku na dani je skuto\u010dnos\u0165, \u017ee z\u00e1klad dane bol men\u0161\u00ed ako suma nezdanite\u013enej \u010dasti z\u00e1kladu dane. V pr\u00edpade, \u017ee ste mali v roku 2016 z\u00e1klad dane men\u0161\u00ed ako 3 803,33\u20ac da\u0148 zaplaten\u00e1 v priebehu roka 2016 V\u00e1m bude vr\u00e1ten\u00e1. Inform\u00e1cia o Va\u0161om z\u00e1klade dane je zobrazen\u00e1 na riadku&nbsp;<strong>03 Z\u00e1klad dane<\/strong>. \u010eal\u0161\u00edm mo\u017en\u00fdm d\u00f4vodom preplatku na dani je skuto\u010dnos\u0165, \u017ee ste si v priebehu roka 2016 neuplat\u0148ovali nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane, a to z toho d\u00f4vodu, \u017ee ste u zamestn\u00e1vate\u013ea nemali podp\u00edsan\u00fd formul\u00e1r vyhl\u00e1senie. Va\u0161e preddavky na da\u0148 boli v mesa\u010dnom pon\u00edman\u00ed vy\u0161\u0161ie, a preto sa V\u00e1m za rok 2016 vr\u00e1ti alikvotn\u00e1 \u010das\u0165 preddavkov na dani. V neposlednom rade je preplatok na dani ovplyvnen\u00fd skuto\u010dnos\u0165ou, \u017ee v niektorom mesiaci bola evidovan\u00e1 pracovn\u00e1 neschopnos\u0165, aj t\u00e1to skuto\u010dnos\u0165 m\u00e1 vplyv na sp\u00f4sob v\u00fdpo\u010dtu preddavkov na dani.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Ako sa dopracova\u0165 k v\u00fdsledku ro\u010dn\u00e9ho z\u00fa\u010dtovania dan\u00ed, ktor\u00fd je uveden\u00fd na formul\u00e1ri?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Z\u00e1kladn\u00fdm princ\u00edpom ro\u010dn\u00e9ho z\u00fa\u010dtovania dan\u00ed je porovnanie odveden\u00fdch preddavkov na dani v priebehu roka 2016 so skuto\u010dnou da\u0148ovou povinnos\u0165ou, ktor\u00e1 mala by\u0165 odveden\u00e1 po zoh\u013eadnen\u00ed v\u0161etk\u00fdch ovplyv\u0148uj\u00facich veli\u010d\u00edn v priebehu roka 2016. Do \u00favahy pripad\u00e1 uplatnenie nezdanite\u013enej \u010dasti z\u00e1kladu dane na cel\u00fd rok, uplatnenie da\u0148ov\u00e9ho bonusu, uplatnenie II. a III. piliera, uplatnenie nezdanite\u013enej \u010dasti z\u00e1kladu dane na man\u017eela\/-ku.<br>V skratke ro\u010dn\u00e9 z\u00fa\u010dtovanie dan\u00ed predstavuje porovnanie be\u017ene zrazenej dane zo mzdy s vypo\u010d\u00edtanou da\u0148ou na ro\u010dnom z\u00fa\u010dtovan\u00ed riadok&nbsp;<strong>06 Da\u0148<\/strong>. V pr\u00edpade, \u017ee V\u00e1m v priebehu roka 2016 nebola zrazen\u00e1 \u017eiadna da\u0148, nemali by ste ani o\u010dak\u00e1va\u0165 preplatok na dani z ro\u010dn\u00e9ho z\u00fa\u010dtovania. Rovnako preplatok na dani m\u00f4\u017ee by\u0165 men\u0161\u00ed alebo rovn\u00fd dani, ktor\u00e1 bola v priebehu roka 2016 zaplaten\u00e1. Viac sa V\u00e1m v ro\u010dnom z\u00fa\u010dtovan\u00ed nem\u00f4\u017ee vr\u00e1ti\u0165.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Da\u0148 za rok 2016 vypo\u010d\u00edtame ak od celkov\u00fdch z\u00fa\u010dtovan\u00fdch pr\u00edjmov odpo\u010d\u00edtame poistn\u00e9 zaplaten\u00e9 v roku 2016 n\u00e1sledne uplatn\u00edme, t.j. odpo\u010d\u00edtame v\u0161etky nezdanite\u013en\u00e9 \u010dasti z\u00e1kladu dane. Po zapo\u010d\u00edtan\u00ed jednotliv\u00fdch polo\u017eiek vypo\u010d\u00edtame da\u0148 z pr\u00edjmu \u010do je 19%.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Postup v\u00fdpo\u010dtu:<\/strong><br>&nbsp; \u00dahrn z\u00fa\u010dtovan\u00fdch a vyplaten\u00fdch pr\u00edjmov<br>&#8211; \u00dahrn poistn\u00e9ho<br>__________________________________________<br>=&nbsp;<strong>Z\u00e1klad dane<\/strong><br>&#8211; zn\u00ed\u017eenie z\u00e1kladu dane t.j. nezdanite\u013en\u00e9 \u010dasti z\u00e1kladu dane na da\u0148ovn\u00edka, man\u017eelku, II. a III. pilier<br>__________________________________________<br>=&nbsp;<strong>Zdanite\u013en\u00e1 mzda<\/strong>&nbsp;*19% =&nbsp;<strong>Da\u0148<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Kde n\u00e1js\u0165 jednotliv\u00e9 \u00fadaje a \u010do sa pod hodnotami na riadkoch skr\u00fdva?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00dahrn z\u00fa\u010dtovan\u00fdch a vyplaten\u00fdch pr\u00edjmov \u2013 riadok&nbsp;<strong>00 \u00dahrn z\u00fa\u010dtovan\u00fdch a vyplaten\u00fdch pr\u00edjmov&nbsp;<\/strong>na tomto riadku je s\u00fa\u010det dosiahnut\u00fdch pr\u00edjmov za rok 2016 od v\u0161etk\u00fdch zamestn\u00e1vate\u013eov. Zapo\u010d\u00edtavaj\u00fa sa sem pr\u00edjmy zo z\u00e1vislej \u010dinnosti teda \u010dinnosti pod\u013ea \u00a7 5 z\u00e1kona. Jedn\u00e1 sa o pr\u00edjmy z hlavn\u00e9ho pracovn\u00e9ho pomeru. Pr\u00edjmy z doh\u00f4d o vykonan\u00ed pr\u00e1ce, \u010dinnosti alebo brig\u00e1dnickej pr\u00e1ci \u0161tudenta s\u00fa zobrazen\u00e9 na riadku 00a. Hodnoty uveden\u00e9 na tomto riadku predstavuj\u00fa hrub\u00fd pr\u00edjem, nie \u010dist\u00fd pr\u00edjem, ani \u010diastku, ktor\u00fa dost\u00e1vate na V\u00e1\u0161 bankov\u00fd \u00fa\u010det.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00dahrn poistn\u00e9ho \u2013 riadok&nbsp;<strong>00b \u00dahrn povinn\u00e9ho poistn\u00e9ho<\/strong>&nbsp;na tomto riadku je uveden\u00fd s\u00fa\u010det odvodov zo mzdy na zdravotn\u00e9 a soci\u00e1lne poistenie zaplaten\u00e9 v priebehu roka 2016. Zvl\u00e1\u0161\u0165 je uveden\u00e1 hodnota soci\u00e1lneho poistenia a na samostatnom riadku je uveden\u00e1 hodnota zdravotn\u00e9ho poistenia.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Z\u00e1klad dane &#8211; riadok&nbsp;<strong>01 Z\u00e1klad dane<\/strong>&nbsp;&#8211; z\u00e1klad dane je v\u00fdsledok rozdielu medzi vyplaten\u00fdmi pr\u00edjmami za rok 2016 a zrazen\u00fdm poistn\u00fdm za rok 2016.<br>Zn\u00ed\u017eenie z\u00e1kladu dane \u2013 v preva\u017enej miere (v\u00fdnimku tvoria d\u00f4chodcovia a zamestnanci, ktor\u00fdch z\u00e1klad dane je vy\u0161\u0161\u00ed ako 19 809\u20ac) ka\u017ed\u00fd da\u0148ovn\u00edk m\u00e1 n\u00e1rok na uplatnenie nezdanite\u013enej \u010dasti z\u00e1kladu dane, t.j. odpo\u010det zo z\u00e1kladu dane o sumu 3 803,33\u20ac. O t\u00fato \u010diastku sa z\u00e1klad dane zni\u017euje, teda n\u00e1sledn\u00e1 zdanite\u013en\u00e1 mzda bude ni\u017e\u0161ia a v\u00fdsledok dane tie\u017e ni\u017e\u0161\u00ed. Zn\u00ed\u017eenie z\u00e1kladu dane v roku 2016 je uveden\u00e9 vo formul\u00e1ri na riadku&nbsp;<strong>04 Zn\u00ed\u017eenie<\/strong>&nbsp;<strong>z\u00e1kladu dane<\/strong>&nbsp;v \u010dlenen\u00ed:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>04a na da\u0148ovn\u00edka \u2013 3 803,33\u20ac spom\u00ednan\u00e9 z\u00e1kladn\u00e9 zn\u00ed\u017eenie z\u00e1kladu dane, ktor\u00e9 sa dot\u00fdka v\u00e4\u010d\u0161iny zamestnancov<\/li>\n\n\n\n<li>04b na man\u017eela\/-ku \u2013 v pr\u00edpade, \u017ee ste si uplatnili nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane na man\u017eela\/-ku, tento riadok m\u00f4\u017ee nadob\u00fada\u0165 hodnotu do sumy 3 803,33\u20ac<\/li>\n\n\n\n<li>04c na zaplaten\u00e9 dobrovo\u013en\u00e9 pr\u00edspevky na starobn\u00e9 d\u00f4chodkov\u00e9 sporenie \u2013 na tomto riadku s\u00fa uveden\u00e9 pr\u00edspevky zaplaten\u00e9 dobrovo\u013ene na II. pilier. Ak ste k Va\u0161ej \u017eiadosti o ro\u010dn\u00e9 z\u00fa\u010dtovanie dan\u00ed dolo\u017eili n\u00e1le\u017eit\u00e9 dokumenty k uplatneniu nezdanite\u013enej \u010dasti z\u00e1kladu dane na II. pilier na tomto riadku je uveden\u00e1 suma zaplaten\u00fdch dobrovo\u013en\u00fdch pr\u00edspevkov. Odpo\u010d\u00edta\u0165 sumu preuk\u00e1zate\u013ene zaplaten\u00fdch dobrovo\u013en\u00fdch pr\u00edspevkov na starobn\u00e9 d\u00f4chodkov\u00e9 sporenie si m\u00f4\u017ee da\u0148ovn\u00edk najviac do v\u00fd\u0161ky 2 % zo z\u00e1kladu dane teda maxim\u00e1lne do 2 % z riadku 03. Maxim\u00e1lny limit pre uplatnenie nezdanite\u013enej \u010dasti z\u00e1kladu dane v roku 2016 bola hodnota 1 029,60\u20ac<\/li>\n\n\n\n<li>04d na zaplaten\u00e9 pr\u00edspevky na doplnkov\u00e9 d\u00f4chodkov\u00e9 sporenie &#8211; na tomto riadku s\u00fa uveden\u00e9 pr\u00edspevky na doplnkov\u00e9 d\u00f4chodkov\u00e9 sporenie zaplaten\u00e9 na III. pilier. Ak ste k Va\u0161ej \u017eiadosti o ro\u010dn\u00e9 z\u00fa\u010dtovanie dan\u00ed dolo\u017eili n\u00e1le\u017eit\u00e9 dokumenty k uplatneniu nezdanite\u013enej \u010dasti z\u00e1kladu dane na III. pilier na tomto riadku je uveden\u00e1 suma zaplaten\u00fdch pr\u00edspevkov, limit pre uplatnenie odpo\u010dtu pr\u00edspevkov v roku 2016 bol stanoven\u00fd na 180\u20ac.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Zdanite\u013en\u00e1 mzda riadok 05 je s\u00fa\u010dtov\u00fd riadok, kedy od z\u00e1kladu dane odpo\u010d\u00edtame jednotliv\u00e9 nezdanite\u013en\u00e9 \u010dasti z\u00e1kladu dane uveden\u00e9 na riadkoch 04.<br>Da\u0148 zobrazen\u00fa na riadku&nbsp;<strong>05 Da\u0148<\/strong>&nbsp;vypo\u010d\u00edtame ako 19% z riadku&nbsp;<strong>05 Zdanite\u013en\u00e1 mzda<\/strong>. Hodnota, ktor\u00e1 je uveden\u00e1 na riadku 05 predstavuje da\u0148, ktor\u00e1 mala by\u0165 v roku 2016 odveden\u00e1. T\u00e1to hodnota sa porovn\u00e1va s odvedenou da\u0148ou, ktor\u00e1 bola zrazen\u00e1 v priebehu roka 2016 a je uveden\u00e1 na riadku&nbsp;<strong>14 \u00dahrn preddavkov na da\u0148<\/strong>. Na riadku 14 je zapo\u010d\u00edtan\u00e1 celkov\u00e1 da\u0148 zrazen\u00e1 v\u0161etk\u00fdmi zamestn\u00e1vate\u013emi v priebehu roka 2016. Porovnan\u00edm riadku 06 a riadku 14 dostaneme n\u00e1sledne neupraven\u00fd v\u00fdsledok ro\u010dn\u00e9ho z\u00fa\u010dtovania dan\u00ed a to preplatok\/nedoplatok na dani.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V pr\u00edpade, \u017ee ste si v priebehu roka uplat\u0148ovali da\u0148ov\u00fd bonus na die\u0165a (ro\u010dne 256,92\u20ac na jedno die\u0165a), n\u00e1rok da\u0148ov\u00fd bonus je zobrazen\u00fd na riadku&nbsp;<strong>10 N\u00e1rok na da\u0148ov\u00fd bonus<\/strong>. Vyplaten\u00fd bonus a priznan\u00fd je uveden\u00fd na riadku&nbsp;<strong>11 Da\u0148ov\u00fd bonus priznan\u00fd a vyplaten\u00fd<\/strong>. V pr\u00edpade, \u017ee nie s\u00fa na tomto riadku \u00fadaje toto\u017en\u00e9 teda do\u0161lo k rozdielu, da\u0148ov\u00fd bonus nebol uplatnen\u00fd cel\u00fd rok, doch\u00e1dza k doplateniu alebo k vybratiu. K vybratiu, t.j. k odpo\u010dtu doch\u00e1dza vtedy, ak ste si na jedno die\u0165a uplat\u0148ovali da\u0148ov\u00fd bonus s\u00fa\u010dasne u viacer\u00fdch zamestn\u00e1vate\u013eov. Sumu da\u0148ov\u00e9ho bonusu na vybratie predstavuje hodnota uveden\u00e1 na riadku&nbsp;<strong>13 Da\u0148ov\u00fd bonus na vybratie<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Celkov\u00fd z\u00e1po\u010det da\u0148ov\u00e9ho preplatku\/nedoplatku aj po \u00faprave da\u0148ov\u00e9ho bonusu je rekapitulovan\u00fd na riadku&nbsp;<strong>18 Zamestn\u00e1vate\u013e<\/strong>&nbsp;prv\u00e1 a druh\u00e1 \u010das\u0165. V pr\u00edpade, \u017ee ste za rok 2016 mali zrazen\u00fa ni\u017e\u0161iu sumu dane ako bola vypo\u010d\u00edtan\u00e1 na riadku 14 jedn\u00e1 sa o da\u0148ov\u00fd nedoplatok a zamestn\u00e1vate\u013e od zamestnanca vyberie sumu uveden\u00fa na riadku 18 prv\u00e1 \u010das\u0165. V pr\u00edpade, \u017ee Va\u0161a da\u0148 v priebehu roka bola zrazen\u00e1 vo v\u00e4\u010d\u0161om \u00fahrne ako na riadku 14 zamestn\u00e1vate\u013e V\u00e1m vyplat\u00ed sumu uveden\u00fa na riadku 18 druh\u00e1 \u010das\u0165.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V pr\u00edpade, \u017ee sa jedn\u00e1 o nedoplatok do sumy 5\u20ac a vo svojej \u017eiadosti ste neuviedli, \u017ee chcete darova\u0165 2%\/3% zamestn\u00e1vate\u013e V\u00e1m nedoplatok na dani nezraz\u00ed (nestrhne zo mzdy).<br>Da\u0148ov\u00fd nedoplatok z ro\u010dn\u00e9ho z\u00fa\u010dtovania presahuj\u00faci sumu 5\u20ac sa zraz\u00ed zo zdanite\u013enej mzdy najnesk\u00f4r do konca zda\u0148ovacieho obdobia, v ktorom sa vykonalo ro\u010dn\u00e9 z\u00fa\u010dtovanie. Vo svojej v\u00fdplatnej p\u00e1ske za 03\/2017 m\u00f4\u017eete vidie\u0165 zr\u00e1\u017eku zo mzdy alebo naopak preplatok na dani z ro\u010dn\u00e9ho z\u00fa\u010dtovania.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ak ste si vo svojej \u017eiadosti uviedli, \u017ee chcete darova\u0165 2 %\/3% zamestn\u00e1vate\u013e V\u00e1m zraz\u00ed aj da\u0148ov\u00fd nedoplatok v sume 5\u20ac alebo ni\u017e\u0161ej ako 5\u20ac najnesk\u00f4r do 30. apr\u00edla po skon\u010den\u00ed zda\u0148ovacieho obdobia, za ktor\u00e9 sa vykonalo ro\u010dn\u00e9 z\u00fa\u010dtovanie.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">pr\u00edloha \u2013&nbsp;<a href=\"https:\/\/www.e-cons.eu\/sk\/images\/novinky\/RZD__.pdf\/\">vzorov\u00fd formul\u00e1r<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Lucia Troj\u00e1kov\u00e1<\/strong><br>Payroll Consultant Senior<\/p>","protected":false},"excerpt":{"rendered":"<p>V pr\u00edpade, \u017ee ste obdr\u017eali od zamestn\u00e1vate\u013ea Formul\u00e1r \u2013 Ro\u010dn\u00e9 z\u00fa\u010dtovanie preddavkov na da\u0148 z pr\u00edjmov fyzickej osoby za rok 2016, znamen\u00e1 to pre V\u00e1s, \u017ee V\u00e1\u0161 zamestn\u00e1vate\u013e vyhovel Va\u0161ej \u017eiadosti o ro\u010dn\u00e9 z\u00fa\u010dtovanie dan\u00ed za rok 2016 a m\u00e1te da\u0148 za zda\u0148ovacie obdobie vysporiadan\u00fa. V pr\u00edpade, \u017ee ste po\u017eiadali V\u00e1\u0161ho zamestn\u00e1vate\u013ea o ro\u010dn\u00e9 z\u00fa\u010dtovanie [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":607,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[12,11],"tags":[],"class_list":["post-606","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sk","category-poradenstvi"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Formul\u00e1r - Ro\u010dn\u00e9 z\u00fa\u010dtovanie preddavkov na da\u0148 z pr\u00edjmov fyzickej osoby | E-Consulting<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Formul\u00e1r - Ro\u010dn\u00e9 z\u00fa\u010dtovanie preddavkov na da\u0148 z pr\u00edjmov fyzickej osoby | E-Consulting\" \/>\n<meta property=\"og:description\" content=\"V pr\u00edpade, \u017ee ste obdr\u017eali od zamestn\u00e1vate\u013ea Formul\u00e1r \u2013 Ro\u010dn\u00e9 z\u00fa\u010dtovanie preddavkov na da\u0148 z pr\u00edjmov fyzickej osoby za rok 2016, znamen\u00e1 to pre V\u00e1s, \u017ee V\u00e1\u0161 zamestn\u00e1vate\u013e vyhovel Va\u0161ej \u017eiadosti o ro\u010dn\u00e9 z\u00fa\u010dtovanie dan\u00ed za rok 2016 a m\u00e1te da\u0148 za zda\u0148ovacie obdobie vysporiadan\u00fa. V pr\u00edpade, \u017ee ste po\u017eiadali V\u00e1\u0161ho zamestn\u00e1vate\u013ea o ro\u010dn\u00e9 z\u00fa\u010dtovanie [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.e-cons.cz\/post\/formular-rocne-zuctovanie-preddavkov-na-dan-z-prijmov-fyzickej-osoby\" \/>\n<meta property=\"og:site_name\" content=\"E-Consulting\" \/>\n<meta property=\"article:published_time\" content=\"2017-04-27T16:10:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-06-02T21:32:50+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.e-cons.cz\/wp-content\/uploads\/2024\/04\/image-68.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"1080\" \/>\n\t<meta property=\"og:image:height\" content=\"715\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"E-Consulting\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Autor\" \/>\n\t<meta name=\"twitter:data1\" content=\"E-Consulting\" \/>\n\t<meta name=\"twitter:label2\" content=\"Predpokladan\u00fd \u010das \u010d\u00edtania\" \/>\n\t<meta name=\"twitter:data2\" content=\"8 min\u00fat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/formular-rocne-zuctovanie-preddavkov-na-dan-z-prijmov-fyzickej-osoby#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/formular-rocne-zuctovanie-preddavkov-na-dan-z-prijmov-fyzickej-osoby\"},\"author\":{\"name\":\"E-Consulting\",\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#\\\/schema\\\/person\\\/f39c47f354f2f2b5197f09255890a3cf\"},\"headline\":\"Formul\u00e1r &#8211; Ro\u010dn\u00e9 z\u00fa\u010dtovanie preddavkov na da\u0148 z pr\u00edjmov fyzickej osoby\",\"datePublished\":\"2017-04-27T16:10:00+00:00\",\"dateModified\":\"2024-06-02T21:32:50+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/formular-rocne-zuctovanie-preddavkov-na-dan-z-prijmov-fyzickej-osoby\"},\"wordCount\":1676,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/formular-rocne-zuctovanie-preddavkov-na-dan-z-prijmov-fyzickej-osoby#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/image-68.jpeg\",\"articleSection\":[\"Legislativa SK\",\"Poradenstv\u00ed a dan\u011b\"],\"inLanguage\":\"sk-SK\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/formular-rocne-zuctovanie-preddavkov-na-dan-z-prijmov-fyzickej-osoby#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/formular-rocne-zuctovanie-preddavkov-na-dan-z-prijmov-fyzickej-osoby\",\"url\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/formular-rocne-zuctovanie-preddavkov-na-dan-z-prijmov-fyzickej-osoby\",\"name\":\"Formul\u00e1r - Ro\u010dn\u00e9 z\u00fa\u010dtovanie preddavkov na da\u0148 z pr\u00edjmov fyzickej osoby | E-Consulting\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/formular-rocne-zuctovanie-preddavkov-na-dan-z-prijmov-fyzickej-osoby#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/formular-rocne-zuctovanie-preddavkov-na-dan-z-prijmov-fyzickej-osoby#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/image-68.jpeg\",\"datePublished\":\"2017-04-27T16:10:00+00:00\",\"dateModified\":\"2024-06-02T21:32:50+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/formular-rocne-zuctovanie-preddavkov-na-dan-z-prijmov-fyzickej-osoby#breadcrumb\"},\"inLanguage\":\"sk-SK\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/formular-rocne-zuctovanie-preddavkov-na-dan-z-prijmov-fyzickej-osoby\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"sk-SK\",\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/formular-rocne-zuctovanie-preddavkov-na-dan-z-prijmov-fyzickej-osoby#primaryimage\",\"url\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/image-68.jpeg\",\"contentUrl\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/image-68.jpeg\",\"width\":1080,\"height\":715},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.e-cons.cz\\\/post\\\/formular-rocne-zuctovanie-preddavkov-na-dan-z-prijmov-fyzickej-osoby#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Dom\u016f\",\"item\":\"https:\\\/\\\/www.e-cons.cz\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Formul\u00e1r &#8211; Ro\u010dn\u00e9 z\u00fa\u010dtovanie preddavkov na da\u0148 z pr\u00edjmov fyzickej osoby\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#website\",\"url\":\"https:\\\/\\\/www.e-cons.eu\\\/\",\"name\":\"E-Consulting\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.e-cons.eu\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"sk-SK\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#organization\",\"name\":\"E-Eonsulting\",\"url\":\"https:\\\/\\\/www.e-cons.eu\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"sk-SK\",\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/logo.svg\",\"contentUrl\":\"https:\\\/\\\/www.e-cons.eu\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/logo.svg\",\"width\":125,\"height\":48,\"caption\":\"E-Eonsulting\"},\"image\":{\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.e-cons.eu\\\/#\\\/schema\\\/person\\\/f39c47f354f2f2b5197f09255890a3cf\",\"name\":\"E-Consulting\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"sk-SK\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/47dfd6e59fd7eff338058ecc3524d71937750edc5331be5c74336ca40c05c93a?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/47dfd6e59fd7eff338058ecc3524d71937750edc5331be5c74336ca40c05c93a?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/47dfd6e59fd7eff338058ecc3524d71937750edc5331be5c74336ca40c05c93a?s=96&d=mm&r=g\",\"caption\":\"E-Consulting\"},\"description\":\"Digit\u00e1ln\u00ed \u00fa\u010detn\u00ed kancel\u00e1\u0159\",\"sameAs\":[\"https:\\\/\\\/www.linkedin.com\\\/company\\\/e-consulting-czech\\\/\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Formul\u00e1r - Ro\u010dn\u00e9 z\u00fa\u010dtovanie preddavkov na da\u0148 z pr\u00edjmov fyzickej osoby | E-Consulting","robots":{"index":"noindex","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"og_locale":"sk_SK","og_type":"article","og_title":"Formul\u00e1r - Ro\u010dn\u00e9 z\u00fa\u010dtovanie preddavkov na da\u0148 z pr\u00edjmov fyzickej osoby | E-Consulting","og_description":"V pr\u00edpade, \u017ee ste obdr\u017eali od zamestn\u00e1vate\u013ea Formul\u00e1r \u2013 Ro\u010dn\u00e9 z\u00fa\u010dtovanie preddavkov na da\u0148 z pr\u00edjmov fyzickej osoby za rok 2016, znamen\u00e1 to pre V\u00e1s, \u017ee V\u00e1\u0161 zamestn\u00e1vate\u013e vyhovel Va\u0161ej \u017eiadosti o ro\u010dn\u00e9 z\u00fa\u010dtovanie dan\u00ed za rok 2016 a m\u00e1te da\u0148 za zda\u0148ovacie obdobie vysporiadan\u00fa. V pr\u00edpade, \u017ee ste po\u017eiadali V\u00e1\u0161ho zamestn\u00e1vate\u013ea o ro\u010dn\u00e9 z\u00fa\u010dtovanie [&hellip;]","og_url":"https:\/\/www.e-cons.cz\/post\/formular-rocne-zuctovanie-preddavkov-na-dan-z-prijmov-fyzickej-osoby","og_site_name":"E-Consulting","article_published_time":"2017-04-27T16:10:00+00:00","article_modified_time":"2024-06-02T21:32:50+00:00","og_image":[{"width":1080,"height":715,"url":"https:\/\/www.e-cons.cz\/wp-content\/uploads\/2024\/04\/image-68.jpeg","type":"image\/jpeg"}],"author":"E-Consulting","twitter_card":"summary_large_image","twitter_misc":{"Autor":"E-Consulting","Predpokladan\u00fd \u010das \u010d\u00edtania":"8 min\u00fat"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.e-cons.cz\/post\/formular-rocne-zuctovanie-preddavkov-na-dan-z-prijmov-fyzickej-osoby#article","isPartOf":{"@id":"https:\/\/www.e-cons.cz\/post\/formular-rocne-zuctovanie-preddavkov-na-dan-z-prijmov-fyzickej-osoby"},"author":{"name":"E-Consulting","@id":"https:\/\/www.e-cons.eu\/#\/schema\/person\/f39c47f354f2f2b5197f09255890a3cf"},"headline":"Formul\u00e1r &#8211; Ro\u010dn\u00e9 z\u00fa\u010dtovanie preddavkov na da\u0148 z pr\u00edjmov fyzickej osoby","datePublished":"2017-04-27T16:10:00+00:00","dateModified":"2024-06-02T21:32:50+00:00","mainEntityOfPage":{"@id":"https:\/\/www.e-cons.cz\/post\/formular-rocne-zuctovanie-preddavkov-na-dan-z-prijmov-fyzickej-osoby"},"wordCount":1676,"commentCount":0,"publisher":{"@id":"https:\/\/www.e-cons.eu\/#organization"},"image":{"@id":"https:\/\/www.e-cons.cz\/post\/formular-rocne-zuctovanie-preddavkov-na-dan-z-prijmov-fyzickej-osoby#primaryimage"},"thumbnailUrl":"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-68.jpeg","articleSection":["Legislativa SK","Poradenstv\u00ed a dan\u011b"],"inLanguage":"sk-SK","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.e-cons.cz\/post\/formular-rocne-zuctovanie-preddavkov-na-dan-z-prijmov-fyzickej-osoby#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.e-cons.cz\/post\/formular-rocne-zuctovanie-preddavkov-na-dan-z-prijmov-fyzickej-osoby","url":"https:\/\/www.e-cons.cz\/post\/formular-rocne-zuctovanie-preddavkov-na-dan-z-prijmov-fyzickej-osoby","name":"Formul\u00e1r - Ro\u010dn\u00e9 z\u00fa\u010dtovanie preddavkov na da\u0148 z pr\u00edjmov fyzickej osoby | E-Consulting","isPartOf":{"@id":"https:\/\/www.e-cons.eu\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.e-cons.cz\/post\/formular-rocne-zuctovanie-preddavkov-na-dan-z-prijmov-fyzickej-osoby#primaryimage"},"image":{"@id":"https:\/\/www.e-cons.cz\/post\/formular-rocne-zuctovanie-preddavkov-na-dan-z-prijmov-fyzickej-osoby#primaryimage"},"thumbnailUrl":"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-68.jpeg","datePublished":"2017-04-27T16:10:00+00:00","dateModified":"2024-06-02T21:32:50+00:00","breadcrumb":{"@id":"https:\/\/www.e-cons.cz\/post\/formular-rocne-zuctovanie-preddavkov-na-dan-z-prijmov-fyzickej-osoby#breadcrumb"},"inLanguage":"sk-SK","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.e-cons.cz\/post\/formular-rocne-zuctovanie-preddavkov-na-dan-z-prijmov-fyzickej-osoby"]}]},{"@type":"ImageObject","inLanguage":"sk-SK","@id":"https:\/\/www.e-cons.cz\/post\/formular-rocne-zuctovanie-preddavkov-na-dan-z-prijmov-fyzickej-osoby#primaryimage","url":"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-68.jpeg","contentUrl":"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-68.jpeg","width":1080,"height":715},{"@type":"BreadcrumbList","@id":"https:\/\/www.e-cons.cz\/post\/formular-rocne-zuctovanie-preddavkov-na-dan-z-prijmov-fyzickej-osoby#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Dom\u016f","item":"https:\/\/www.e-cons.cz\/"},{"@type":"ListItem","position":2,"name":"Formul\u00e1r &#8211; Ro\u010dn\u00e9 z\u00fa\u010dtovanie preddavkov na da\u0148 z pr\u00edjmov fyzickej osoby"}]},{"@type":"WebSite","@id":"https:\/\/www.e-cons.eu\/#website","url":"https:\/\/www.e-cons.eu\/","name":"E-Consulting","description":"","publisher":{"@id":"https:\/\/www.e-cons.eu\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.e-cons.eu\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"sk-SK"},{"@type":"Organization","@id":"https:\/\/www.e-cons.eu\/#organization","name":"E-Eonsulting","url":"https:\/\/www.e-cons.eu\/","logo":{"@type":"ImageObject","inLanguage":"sk-SK","@id":"https:\/\/www.e-cons.eu\/#\/schema\/logo\/image\/","url":"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/logo.svg","contentUrl":"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/logo.svg","width":125,"height":48,"caption":"E-Eonsulting"},"image":{"@id":"https:\/\/www.e-cons.eu\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.e-cons.eu\/#\/schema\/person\/f39c47f354f2f2b5197f09255890a3cf","name":"E-Consulting","image":{"@type":"ImageObject","inLanguage":"sk-SK","@id":"https:\/\/secure.gravatar.com\/avatar\/47dfd6e59fd7eff338058ecc3524d71937750edc5331be5c74336ca40c05c93a?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/47dfd6e59fd7eff338058ecc3524d71937750edc5331be5c74336ca40c05c93a?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/47dfd6e59fd7eff338058ecc3524d71937750edc5331be5c74336ca40c05c93a?s=96&d=mm&r=g","caption":"E-Consulting"},"description":"Digit\u00e1ln\u00ed \u00fa\u010detn\u00ed kancel\u00e1\u0159","sameAs":["https:\/\/www.linkedin.com\/company\/e-consulting-czech\/"]}]}},"_links":{"self":[{"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/posts\/606","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/comments?post=606"}],"version-history":[{"count":1,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/posts\/606\/revisions"}],"predecessor-version":[{"id":608,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/posts\/606\/revisions\/608"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/media\/607"}],"wp:attachment":[{"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/media?parent=606"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/categories?post=606"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.e-cons.eu\/sk\/wp-json\/wp\/v2\/tags?post=606"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}