04 Jan 2012

Variabilný symbol pre Daňový úrad po novom

38 komentárov

Ako vianočný darček ste z Daňového úradu dostali do schránky list, v ktorom vás informujú, že od 1.1.2012 máte pridelené unikátne číslo účtu, na ktorý ste povinný platiť dane. Zabudli však pripísať, že súčasťou noviniek je aj zmena variabilného symbolu, ktorý už nebude tvoriť rodné číslo či DIČ, ale 10-miestne číslo skladajúce sa z označenia druhu platby (prvé 4 čísla) a obdobia, za ktoré sa platba dane bude vykonávať (posledných 6 čísel).

Nový variabilný symbol treba použiť aj pre daň z motorových vozidiel za rok 2011 (v tvare 1700992011), ktorá je splatná do 31.1.2012.

Prinášame vám návod, ako si vytvoriť správny variabilný symbol pre vaše platby.

Prvé štyri čísla označujúce druh platby dane sú:

  • 1100 – preddavok na daň a daň z pridanej hodnoty na úhradu,
  • 1700 – daň na úhradu okrem dane z pridanej hodnoty,
  • 8100 – iná platba dane,
Ďalších šesť číslic označuje obdobie, za ktoré sa platba dane vykonáva a ktoré sa označí číselnými hodnotami v tomto tvare:
1. MMRRRR, kde MM označuje kalendárny mesiac a RRRR označuje kalendárny rok, ak ide o mesačné obdobie;
príslušný kalendárny mesiac s označí nasledujúcou hodnotou:
01 – január,
02 – február,
03 – marec,
04 – apríl,
05 – máj,
06 – jún,
07 – júl,
08 – august,
09 – september,
10 – október,
11 – november,
12 – december,
2. QQRRRR, kde QQ označuje kalendárny štvrťrok a RRRR označuje kalendárny rok, ak ide o štvrťročné obdobie;
príslušný kalendárny štvrťrok sa označí nasledujúcou hodnotou:
41 – 1. štvrťrok,
42 – 2. štvrťrok,
43 – 3. štvrťrok,
44 – 4. štvrťrok,
3. PPRRRR, kde PP označuje kalendárny polrok a RRRR označuje kalendárny rok, ak ide o polročné obdobie; príslušný
kalendárny polrok sa označí nasledujúcou hodnotou:
21 – 1. polrok,
22 – 2. polrok,
4. 99RRRR, kde 99 je fixná hodnota a RRRR označuje príslušné ročné zdaňovacie obdobie pri platbe dane z vyúčtovania
dane na základe daňového priznania alebo hlásenia; ak sa ročné zdaňovacie obdobie nezhoduje s kalendárnym
rokom, označuje sa rok, v ktorom sa zostavuje individuálna účtovná závierka,
5. 000000, ak sa platba dane neviaže k obdobiu.
Viac informácii nájdete tu.

Príklady

 

  1. Preddavok na daň z príjmov zo závislej činnosti za január 2012, splatný vo februári 2012:

1100 01 2012

  1. Daň z pridanej hodnoty za 1. štvrťrok 2012, splatná v apríli 2012:

1100 41 2012

  1. Daň z príjmov FO a PO na základe podaného daňového priznania za rok 2011, splatná 2.4.2012:

1700 99 2011

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38 Responses to Variabilný symbol pre Daňový úrad po novom
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