{"id":6024,"date":"2022-11-17T11:10:43","date_gmt":"2022-11-17T10:10:43","guid":{"rendered":"https:\/\/orangeacademy.cz\/clanky\/?p=6024"},"modified":"2022-11-14T15:38:57","modified_gmt":"2022-11-14T14:38:57","slug":"co-je-odlozena-dan","status":"publish","type":"post","link":"https:\/\/orangeacademy.cz\/clanky\/co-je-odlozena-dan\/","title":{"rendered":"Co je odlo\u017een\u00e1 da\u0148 a jak\u00e1 m\u00e1 pravidla?"},"content":{"rendered":"<p dir=\"ltr\"><strong><span class=\"ContentPasted0\">Spr\u00e1vn\u00fd v\u00fdpo\u010det dan\u00ed a jejich n\u00e1sledn\u00e9 zaplacen\u00ed je pro veden\u00ed \u00fa\u010detnictv\u00ed nezbytn\u00e9. K v\u00fdpo\u010dtu, \u00fa\u010dtov\u00e1n\u00ed a vykazov\u00e1n\u00ed se \u0159ad\u00ed i odlo\u017een\u00e1 da\u0148. Jedn\u00e1 se o da\u0148, kter\u00e1 nen\u00ed \u00fapln\u011b b\u011b\u017enou z\u00e1le\u017eitost\u00ed, proto se m\u016f\u017ee zd\u00e1t komplikovanou. I kdy\u017e se odlo\u017een\u00e1 da\u0148 nemus\u00ed t\u00fdkat v\u0161ech \u00fa\u010detn\u00edch jednotek, je dobr\u00e9 ji zn\u00e1t.\u00a0<\/span><\/strong><\/p>\n<h2 dir=\"ltr\"><span class=\"ContentPasted0\">Co je to odlo\u017een\u00e1 da\u0148?<\/span><\/h2>\n<p dir=\"ltr\"><span class=\"ContentPasted0\">Odlo\u017een\u00e1 da\u0148<strong> je do\u010dasn\u00fdm rozd\u00edlem <\/strong>mezi \u00fa\u010detn\u00edm a da\u0148ov\u00fdm pojet\u00edm \u00fa\u010detn\u00edch p\u0159\u00edpad\u016f. Odlo\u017eenou dan\u00ed si m\u016f\u017eeme bl\u00ed\u017ee p\u0159edstavit jako odlo\u017een\u00fd da\u0148ov\u00fd z\u00e1vazek, nebo odlo\u017eenou da\u0148ovou pohled\u00e1vku.<\/span><\/p>\n<p dir=\"ltr\"><span class=\"ContentPasted0\">V p\u0159\u00edpad\u011b odlo\u017een\u00e9ho da\u0148ov\u00e9ho z\u00e1vazku jde o da\u0148 z p\u0159\u00edjm\u016f, kterou bude muset \u00fa\u010detn\u00ed jednotka zaplatit v budouc\u00edch obdob\u00edch a vznikla z p\u0159echodn\u00fdch rozd\u00edl\u016f. Naopak odlo\u017een\u00e1 da\u0148ov\u00e1 pohled\u00e1vka p\u0159edstavuje v\u00fd\u0161i dan\u011b z p\u0159\u00edjm\u016f, o kterou si \u00fa\u010detn\u00ed jednotka da\u0148 z p\u0159\u00edjm\u016f v budoucnosti sn\u00ed\u017e\u00ed.<\/span><\/p>\n<h3 dir=\"ltr\">Odlo\u017een\u00e1 da\u0148 \u2013 \u00fa\u010dtov\u00e1n\u00ed podle z\u00e1kona<\/h3>\n<p dir=\"ltr\"><span class=\"ContentPasted0\">Odlo\u017een\u00e1 da\u0148 se v sou\u010dasn\u00e9 dob\u011b stala standardem i pro v\u011bt\u0161inu \u010desk\u00fdch \u00fa\u010detn\u00edch jednotek. Men\u0161\u00ed \u00fa\u010detn\u00ed jednotky ji v\u0161ak st\u00e1le nevyu\u017e\u00edvaj\u00ed. Vyhl\u00e1\u0161ka<a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2002-500\" target=\"_blank\" rel=\"noopener\"> \u00a7 59 \u010d. 500\/2002 Sb.,<\/a> upravuj\u00edc\u00ed \u00fa\u010detn\u00ed postupy pro podnikatele, ji definuje jako dobrovolnou. \u00da\u010detn\u00ed jednotky, kter\u00e9 netvo\u0159\u00ed konsolida\u010dn\u00ed celek a nesestavuj\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brku v pln\u00e9m rozsahu, si podle <a href=\"http:\/\/zakony.centrum.cz\/zakon-o-ucetnictvi\/cast-3-paragraf-18\" target=\"_blank\" rel=\"noopener\">\u00a7 18 odst. 4 z\u00e1kona o \u00fa\u010detnictv\u00ed<\/a> sami stanov\u00ed, zda odlo\u017eenou da\u0148 budou vykazovat, a zda o n\u00ed budou \u00fa\u010dtovat.<\/span><\/p>\n<blockquote>\n<p dir=\"ltr\"><em><span class=\"ContentPasted0\">Odlo\u017eenou da\u0148 standardn\u011b \u00fa\u010dtuj\u00ed a vykazuj\u00ed \u00fa\u010detn\u00ed jednotky, kter\u00e9 sestavuj\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brku v pln\u00e9m rozsahu a tak\u00e9 \u00fa\u010detn\u00ed jednotky, kter\u00e9 tvo\u0159\u00ed konsolida\u010dn\u00ed celek.<\/span><\/em><\/p>\n<\/blockquote>\n<p dir=\"ltr\"><span class='mb-center maxbutton-12-center'><span class='maxbutton-12-container mb-container'><a class=\"maxbutton-12 maxbutton maxbutton-kurz-ucetnictvi-online\" target=\"_blank\" title=\"Kurz \u00fa\u010detnictv\u00ed online\" rel=\"noopener\" href=\"https:\/\/orangeacademy.cz\/kurzy-ucetnictvi\/kurz-ucetnictvi-online\/\"><span class='mb-text'>Studujte kurz \u00fa\u010detnictv\u00ed 100% online<\/span><\/a><\/span><\/span><\/p>\n<h2 dir=\"ltr\"><span class=\"ContentPasted0\">Vyhl\u00e1\u0161ka odlo\u017een\u00e9 dan\u011b<\/span><\/h2>\n<p dir=\"ltr\"><span class=\"ContentPasted0\">Odlo\u017eenou dan\u00ed se zab\u00fdv\u00e1 samotn\u00e1 vyhl\u00e1\u0161ka\u00a0<\/span><span class=\"ContentPasted0\">\u00a7 59 \u010d. 500\/2002 Sb., upravuj\u00edc\u00ed \u00fa\u010detn\u00ed postupy pro podnikatele<\/span><span class=\"ContentPasted0\">. V\u011bnuje se j\u00ed tak\u00e9 cel\u00fd \u010cesk\u00fd \u00fa\u010detn\u00ed standard pro podnikatele \u2013 standard \u010d. 003, krom\u011b toho se odlo\u017eenou dan\u00ed n\u011bkolikr\u00e1t zab\u00fdvala i N\u00e1rodn\u00ed \u00fa\u010detn\u00ed rada.<\/span><\/p>\n<h3 dir=\"ltr\">Odlo\u017een\u00e1 da\u0148 \u2013 z\u00e1vazkov\u00e1 metoda<\/h3>\n<p dir=\"ltr\"><span class=\"ContentPasted0\">V\u00fdpo\u010det odlo\u017een\u00e9 dan\u011b je zalo\u017een na z\u00e1vazkov\u00e9 metod\u011b vych\u00e1zej\u00edc\u00ed z rozvahov\u00e9ho p\u0159\u00edstupu. Z\u00e1vazkov\u00e1 metoda znamen\u00e1, \u017ee odlo\u017een\u00e1 da\u0148 bude ve vztahu k v\u00fdsledku hospoda\u0159en\u00ed uplatn\u011bna v pozd\u011bj\u0161\u00edm obdob\u00ed, ne\u017e je vyk\u00e1z\u00e1na ve v\u00fdkazech. Proto se p\u0159i v\u00fdpo\u010dtu pou\u017e\u00edv\u00e1 sazba <a href=\"https:\/\/orangeacademy.cz\/clanky\/jak-usetrit-na-danich\/\" target=\"_blank\" rel=\"noopener\">dan\u011b z p\u0159\u00edjm\u016f<\/a> platn\u00e1 v pozd\u011bj\u0161\u00edm obdob\u00ed.<\/span><\/p>\n<p dir=\"ltr\"><span class=\"ContentPasted0\">M\u016f\u017ee v\u0161ak nastat situace, kdy pozd\u011bj\u0161\u00ed obdob\u00ed bude v \u0159\u00e1du n\u011bkolika let a jeliko\u017e nen\u00ed jist\u00e9, jak\u00e1 sazba bude nap\u0159. za 10 let, pou\u017e\u00edv\u00e1 se pro v\u00fdpo\u010det odlo\u017een\u00e9 dan\u011b sazba dan\u011b platn\u00e1 v p\u0159\u00ed\u0161t\u00edm \u00fa\u010detn\u00edm obdob\u00ed. V \u010desk\u00fdch \u00fa\u010detn\u00edch z\u00e1v\u011brk\u00e1ch se pro <strong>v\u00fdpo\u010det odlo\u017een\u00e9 dan\u011b pou\u017e\u00edv\u00e1 sazba 19 %.<\/strong><\/span><\/p>\n<div id=\"attachment_6027\" style=\"width: 940px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-6027\" class=\"wp-image-6027 size-large\" src=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2022\/11\/AdobeStock_307540260-930x310.jpeg\" alt=\"Odlo\u017een\u00e1 da\u0148\" width=\"930\" height=\"310\" \/><p id=\"caption-attachment-6027\" class=\"wp-caption-text\">Vyhl\u00e1\u0161ka \u00a7 59 \u010d. 500\/2002 Sb., upravuj\u00edc\u00ed \u00fa\u010detn\u00ed postupy pro podnikatele, ji definuje odlo\u017eenou da\u0148 jako dobrovolnou.<\/p><\/div>\n<h2 dir=\"ltr\"><span class=\"ContentPasted0\">V\u00fdpo\u010det odlo\u017een\u00e9 dan\u011b<\/span><\/h2>\n<p dir=\"ltr\"><span class=\"ContentPasted0\">V\u00fdsledek p\u0159echodn\u00fdch rozd\u00edl\u016f mezi\u00a0<\/span><span class=\"ContentPasted0\">da\u0148ov\u00fdm z\u00e1kladem aktiv nebo pasiv a hodnotou aktiv nebo pasiv uveden\u00fdch v <a href=\"https:\/\/orangeacademy.cz\/clanky\/co-je-to-rozvaha\/\" target=\"_blank\" rel=\"noopener\">rozvaze<\/a>, se vyu\u017e\u00edv\u00e1 pro v\u00fdpo\u010det odlo\u017een\u00e9 dan\u011b. Jedn\u00e1 se tedy o rozd\u00edl, kter\u00fd vznik\u00e1 mezi \u00fa\u010detn\u00edm a da\u0148ov\u00fdm ocen\u011bn\u00edm posunut\u00fdm v \u010dase.\u00a0\u00a0<\/span><span class=\"ContentPasted0\">V\u00fdpo\u010det odlo\u017een\u00e9 dan\u011b je tedy <strong>n\u00e1sobek p\u0159echodn\u00e9ho rozd\u00edlu a sazby dan\u011b <\/strong>platn\u00e9 dle ZDP v obdob\u00ed, ve kter\u00e9m odlo\u017een\u00e1 da\u0148 uplat\u0148uje. Ide\u00e1ln\u00ed krok je stanoven\u00ed sazby dan\u011b z p\u0159\u00edjmu a rozd\u011blen\u00ed jednotliv\u00fdch odlo\u017een\u00fdch da\u0148ov\u00fdch pohled\u00e1vek a z\u00e1vazk\u016f podle doby jejich realizace na kr\u00e1tkodob\u00e9 a dlouhodob\u00e9. P\u0159\u00edpadn\u011b lze vyu\u017e\u00edt princip opatrnosti, kdy se u z\u00e1vazk\u016f vyu\u017e\u00edv\u00e1 nejvy\u0161\u0161\u00ed zn\u00e1m\u00e1 sazbu dan\u011b a v p\u0159\u00edpad\u011b pohled\u00e1vek je to naopak ta nejni\u017e\u0161\u00ed.<\/span><\/p>\n<p dir=\"ltr\"><span class='mb-center maxbutton-7-center'><span class='maxbutton-7-container mb-container'><a class=\"maxbutton-7 maxbutton maxbutton-kurz-ucetnictvi\" target=\"_blank\" title=\"Kurz \u00fa\u010detnictv\u00ed\" rel=\"noopener\" href=\"https:\/\/orangeacademy.cz\/kurzy-ucetnictvi\/rekvalifikacni-kurzy-ucetnictvi-a-danove-evidence\"><span class='mb-text'>Studujte kurz \u00fa\u010detnictv\u00ed<\/span><\/a><\/span><\/span><\/p>\n<p dir=\"ltr\"><span class=\"ContentPasted0\">Zda se jedn\u00e1 o v\u00fdsledek, kter\u00fd ur\u010d\u00ed p\u0159echodn\u00fd rozd\u00edl odlo\u017een\u00e9 da\u0148ov\u00e9 pohled\u00e1vky nebo z\u00e1vazku, se zji\u0161\u0165uje n\u00e1sledovn\u011b:<\/span><\/p>\n<ul>\n<li dir=\"ltr\">\n<p dir=\"ltr\"><strong><span class=\"ContentPasted0\">\u00fa\u010detn\u00ed z\u016fstatkov\u00e1 cena &gt; da\u0148ov\u00e1 z\u016fstatkov\u00e1 cena = odlo\u017een\u00fd da\u0148ov\u00fd z\u00e1vazek<\/span><\/strong><\/p>\n<\/li>\n<li dir=\"ltr\">\n<p dir=\"ltr\"><strong><span class=\"ContentPasted0\">\u00fa\u010detn\u00ed z\u016fstatkov\u00e1 cena &lt; da\u0148ov\u00e1 z\u016fstatkov\u00e1 cena = odlo\u017een\u00e1 da\u0148ov\u00e1 pohled\u00e1vka<\/span><\/strong><\/p>\n<\/li>\n<\/ul>\n<p dir=\"ltr\"><span class=\"ContentPasted0\">Odlo\u017een\u00fd da\u0148ov\u00fd z\u00e1vazek u odpis\u016f znamen\u00e1, \u017ee \u00fa\u010detn\u00ed jednotka v minulosti pou\u017eila v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed da\u0148ov\u00e9 odpisy vy\u0161\u0161\u00ed ne\u017e odpisy, kter\u00e9 vyk\u00e1zala v \u00fa\u010detnictv\u00ed. V n\u00e1sleduj\u00edc\u00edch obdob\u00edch to pro \u00fa\u010detn\u00ed jednotku znamen\u00e1, \u017ee se budou muset \u00fa\u010detn\u00ed odpisy vykazovat v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed jako polo\u017eka zvy\u0161uj\u00edc\u00ed da\u0148ov\u00fd z\u00e1klad.<\/span><\/p>\n<blockquote>\n<p dir=\"ltr\"><em><span class=\"ContentPasted0\">Odlo\u017een\u00e1 da\u0148ov\u00e1 pohled\u00e1vka je \u010d\u00e1stka, kter\u00e1 se uplat\u0148uje v p\u0159\u00ed\u0161t\u00edch obdob\u00edch. Vznikla z od\u010ditateln\u00fdch p\u0159echodn\u00fdch rozd\u00edl\u016f, kter\u00e9 se p\u0159evedly z nevyu\u017eit\u00fdch da\u0148ov\u00fdch ztr\u00e1t nebo nevyu\u017eit\u00fdch da\u0148ov\u00fdch odpo\u010dt\u016f.<\/span><\/em><\/p>\n<\/blockquote>\n<p dir=\"ltr\"><span class=\"ContentPasted0\"><a href=\"https:\/\/orangeacademy.cz\/clanky\/jak-ziskat-praxi-v-ucetnictvi\/\" target=\"_blank\" rel=\"noopener\">\u00da\u010dtov\u00e1n\u00ed<\/a> odlo\u017een\u00e9ho da\u0148ov\u00e9ho z\u00e1kladu a pohled\u00e1vky prob\u00edh\u00e1 v \u00fa\u010dtov\u00e9 skupin\u011b <strong>48, kde se nach\u00e1z\u00ed \u00fa\u010det 481<\/strong> \u2013 Odlo\u017een\u00fd da\u0148ov\u00fd dluh a pohled\u00e1vka. Z\u00e1rove\u0148 se \u00fa\u010dtuj\u00ed do n\u00e1klad\u016f, kter\u00e9 nalezneme<strong> v \u00fa\u010dtov\u00e9 skupin\u011b 59<\/strong>. Jedn\u00e1 se o odlo\u017een\u00fd da\u0148ov\u00fd z\u00e1vazek na vrub a odlo\u017eenou da\u0148ovou pohled\u00e1vku ve prosp\u011bch <strong>\u00fa\u010dt\u016f 592<\/strong> \u2013 Da\u0148 z p\u0159\u00edjm\u016f \u2013 odlo\u017een\u00e1.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Spr\u00e1vn\u00fd v\u00fdpo\u010det dan\u00ed a jejich n\u00e1sledn\u00e9 zaplacen\u00ed je pro veden\u00ed \u00fa\u010detnictv\u00ed nezbytn\u00e9. K v\u00fdpo\u010dtu, \u00fa\u010dtov\u00e1n\u00ed a vykazov\u00e1n\u00ed se \u0159ad\u00ed i odlo\u017een\u00e1 da\u0148. Jedn\u00e1 se o da\u0148, kter\u00e1 nen\u00ed \u00fapln\u011b b\u011b\u017enou z\u00e1le\u017eitost\u00ed, proto se m\u016f\u017ee zd\u00e1t komplikovanou. I kdy\u017e se odlo\u017een\u00e1 da\u0148 nemus\u00ed t\u00fdkat v\u0161ech \u00fa\u010detn\u00edch jednotek, je dobr\u00e9 ji zn\u00e1t.\u00a0 Co je to odlo\u017een\u00e1 da\u0148? [&hellip;]<\/p>\n","protected":false},"author":14,"featured_media":6026,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[14],"tags":[15,310,17,25],"class_list":["post-6024","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-a-dane","tag-dane-prakticky","tag-penize","tag-ucetnictvi","tag-zakony"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Co je odlo\u017een\u00e1 da\u0148 a jak\u00e1 m\u00e1 pravidla?<\/title>\n<meta name=\"description\" content=\"Odlo\u017een\u00e1 da\u0148 je do\u010dasn\u00fdm rozd\u00edlem mezi \u00fa\u010detn\u00edm a da\u0148ov\u00fdm pojet\u00edm \u00fa\u010detn\u00edch p\u0159\u00edpad\u016f \u2013 odlo\u017een\u00fd da\u0148ov\u00fd z\u00e1vazek a odlo\u017een\u00e1 da\u0148ov\u00e1 pohled\u00e1vka.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/orangeacademy.cz\/clanky\/co-je-odlozena-dan\/\" \/>\n<meta property=\"og:locale\" content=\"cs_CZ\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Co je odlo\u017een\u00e1 da\u0148 a jak\u00e1 m\u00e1 pravidla?\" \/>\n<meta property=\"og:description\" content=\"Odlo\u017een\u00e1 da\u0148 je do\u010dasn\u00fdm rozd\u00edlem mezi \u00fa\u010detn\u00edm a da\u0148ov\u00fdm pojet\u00edm \u00fa\u010detn\u00edch p\u0159\u00edpad\u016f \u2013 odlo\u017een\u00fd da\u0148ov\u00fd z\u00e1vazek a odlo\u017een\u00e1 da\u0148ov\u00e1 pohled\u00e1vka.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/orangeacademy.cz\/clanky\/co-je-odlozena-dan\/\" \/>\n<meta property=\"og:site_name\" content=\"Blog Orange Academy\" \/>\n<meta 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