[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.punks.sk\/ako-ziskat-cas-bez-pokuty\/#Article","mainEntityOfPage":"https:\/\/www.punks.sk\/ako-ziskat-cas-bez-pokuty\/","headline":"Ako z\u00edska\u0165 \u010das bez pokuty","name":"Ako z\u00edska\u0165 \u010das bez pokuty","description":"Marcov\u00fd term\u00edn na podanie da\u0148ov\u00e9ho priznania k dani z pr\u00edjmov stra\u0161\u00ed nejedn\u00e9ho konate\u013ea \u010di \u00fa\u010dtovn\u00edka. \u00da\u010dtovn\u00e1 z\u00e1vierka e\u0161te nie je uzavret\u00e1, ch\u00fdbaj\u00fa podklady od zahrani\u010dn\u00fdch partnerov alebo jednoducho ch\u00fdba cash-flow na \u00fahradu dane. Dobrou spr\u00e1vou je, \u017ee slovensk\u00e1 legislat\u00edva poskytuje elegantn\u00e9 a ve\u013emi jednoduch\u00e9 rie\u0161enie: odklad da\u0148ov\u00e9ho priznania – pr\u00e1vnick\u00e1 osoba ezmluva.sk\/zmluvy\/odklad-danoveho-priznania-pravnicka-osoba. Pred\u013a\u017eenie o 3...","datePublished":"2026-08-05","dateModified":"2026-08-05","author":{"@type":"Person","@id":"https:\/\/www.punks.sk\/author\/#Person","name":"","url":"https:\/\/www.punks.sk\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/0379e0c919e89f337c2f51ff1404922f8441b43281fb91f3719df99f70b9888f?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/0379e0c919e89f337c2f51ff1404922f8441b43281fb91f3719df99f70b9888f?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"punks.sk","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.punks.sk\/wp-content\/uploads\/shutterstock-149056136-w825-h-m0_10_5.jpg","url":"https:\/\/www.punks.sk\/wp-content\/uploads\/shutterstock-149056136-w825-h-m0_10_5.jpg","height":0,"width":0},"url":"https:\/\/www.punks.sk\/ako-ziskat-cas-bez-pokuty\/","about":["V\u00fdrobky"],"wordCount":453,"articleBody":"   Marcov\u00fd term\u00edn na podanie da\u0148ov\u00e9ho priznania k dani z pr\u00edjmov stra\u0161\u00ed nejedn\u00e9ho konate\u013ea \u010di \u00fa\u010dtovn\u00edka. \u00da\u010dtovn\u00e1 z\u00e1vierka e\u0161te nie je uzavret\u00e1, ch\u00fdbaj\u00fa podklady od zahrani\u010dn\u00fdch partnerov alebo jednoducho ch\u00fdba cash-flow na \u00fahradu dane. Dobrou spr\u00e1vou je, \u017ee slovensk\u00e1 legislat\u00edva poskytuje elegantn\u00e9 a ve\u013emi jednoduch\u00e9 rie\u0161enie: odklad da\u0148ov\u00e9ho priznania – pr\u00e1vnick\u00e1 osoba ezmluva.sk\/zmluvy\/odklad-danoveho-priznania-pravnicka-osoba.Pred\u013a\u017eenie o 3 alebo 6 mesiacov: Ak\u00e9 m\u00e1te mo\u017enosti?Pre v\u00e4\u010d\u0161inu firiem (napr. s. r. o. \u010di a. s.) plat\u00ed z\u00e1kladn\u00fd princ\u00edp: odklad je va\u0161\u00edm z\u00e1konn\u00fdm pr\u00e1vom a da\u0148ov\u00fd \u00farad o\u0148 nemus\u00edte „prosi\u0165“.Odklad o 3 kalend\u00e1rne mesiace (do 30. j\u00fana): Ide o naj\u010dastej\u0161iu vo\u013ebu. V ozn\u00e1men\u00ed uvediete nov\u00fa lehotu (30. j\u00fan) a nemus\u00edte uv\u00e1dza\u0165 absol\u00fatne \u017eiaden d\u00f4vod. Spr\u00e1vca dane tento odklad neschva\u013euje, iba ho berie na vedomie.Odklad o 6 kalend\u00e1rnych mesiacov (do 30. septembra): T\u00fato mo\u017enos\u0165 m\u00f4\u017eete vyu\u017ei\u0165 vtedy, ak s\u00fa\u010das\u0165ou va\u0161ich pr\u00edjmov v danom zda\u0148ovacom obdob\u00ed boli aj zdanite\u013en\u00e9 pr\u00edjmy zo zdrojov v zahrani\u010d\u00ed. Pozor v\u0161ak na chyt\u00e1k: ak odklad ozn\u00e1mite na 6 mesiacov, no v priznan\u00ed \u017eiadne zahrani\u010dn\u00e9 pr\u00edjmy neuvediete, da\u0148ov\u00fd \u00farad v\u00e1m vyrub\u00ed za oneskoren\u00e9 podanie.Pr\u00e1vnick\u00e9 osoby maj\u00fa povinnos\u0165 komunikova\u0165 s Finan\u010dnou spr\u00e1vou v\u00fdhradne elektronicky. Ozn\u00e1menie o pred\u013a\u017een\u00ed lehoty sa pod\u00e1va na predp\u00edsanom elektronickom formul\u00e1ri (ozna\u010denom ako OZN493v24).\u010castou chybou b\u00fdva odoslanie ozn\u00e1menia oby\u010dajn\u00fdm e-mailom alebo nap\u00edsanie vlastn\u00e9ho listu vo Worde. Finan\u010dn\u00e1 spr\u00e1va d\u00f4razne upozor\u0148uje, \u017ee e-mailov\u00e9 ozn\u00e1menie je ne\u00fa\u010dinn\u00e9 a berie sa tak, ako by ste v\u00f4bec nepodali. Ozn\u00e1menie mus\u00edte odosla\u0165 najnesk\u00f4r do 31. marca cez port\u00e1l Finan\u010dnej spr\u00e1vy a podp\u00edsa\u0165 ho kvalifikovan\u00fdm elektronick\u00fdm podpisom (KEP) alebo prostredn\u00edctvom eID.\u010co ak je firma v likvid\u00e1cii \u010di konkurze?Ak sa va\u0161a spolo\u010dnos\u0165 nach\u00e1dza v likvid\u00e1cii alebo konkurze, jednoduch\u00e9 ozn\u00e1menie nesta\u010d\u00ed. V tomto pr\u00edpade mus\u00edte poda\u0165 \u017eiados\u0165, a to najnesk\u00f4r 15 dn\u00ed pred uplynut\u00edm riadnej lehoty. V \u017eiadosti uvediete d\u00f4vody a spr\u00e1vca dane rozhodne, \u010di v\u00e1m vyhovie. Odkladom da\u0148ov\u00e9ho priznania si automaticky pos\u00favate aj splatnos\u0165 samotnej dane z pr\u00edjmov. Ak si lehotu pred\u013a\u017eite do 30. j\u00fana, do tohto term\u00ednu mus\u00edte da\u0148 aj fyzicky zaplati\u0165. Z\u00edskate tak nielen \u010das na prec\u00edzne spracovanie \u00fa\u010dtovn\u00edctva, ale aj priestor na lep\u0161ie riadenie firemn\u00fdch financi\u00ed.                                                                                                                                                                                                                                                                                                                                                                                                  "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Ako z\u00edska\u0165 \u010das bez pokuty","item":"https:\/\/www.punks.sk\/ako-ziskat-cas-bez-pokuty\/#breadcrumbitem"}]}]