Jak poslat přehled o příjmech a výdajích pro OSVČ přes datovou schránku?

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AKTUÁLNĚ
Odkazy na aktuální formuláře daňových přiznání a přehledů za daňové období 2013 najdete v článku Přiznání k dani z příjmu a podání přehledů pro OSVČ v roce 2014.

Dnes si napíšeme něco blíže o podávání Přehledů o  příjmech a výdajích OSVČ. V závěrečné kapitole si také popíšeme postup při zasílání přehledů elektronickým podáním přes datovou schránku.

Přehledy o příjmech a výdajích OSVČ zasíláme na:

  • Českou správu sociálního zabezpečení (ČSSZ), resp. na příslušnou OSSZ/PSSZ/MSSZ,
  • příslušnou zdravotní pojišťovnu, u které jsme zaregistrováni.

Termíny podání přehledů a zaplacení doplatků

Přehled o příjmech a výdajích OSVČ za rok 2012 musíme podat nejpozději do jednoho měsíce od data, kdy máme podat přiznání k dani z příjmů za rok 2012, tedy nejpozději do 2.5.2013. Pokud daňové přiznání zpracovává daňový poradce a OSVČ tuto skutečnost oznámí nejpozději do 30.4.2013 příslušné správě sociálního zabezpečení a příslušnému pracovišti zdravotní pojišťovny, je potom datum podání přehledu posunuto na 1.8.2013.

Doplatky jsou splatné do 8 dnů po dni podání přehledu.

Jakým způsobem lze odevzdat vyplněné přehledy?

Existuje několik způsobů, jak podat Přehledy OSVČ na ČSSZ a zdravotní pojišťovnu.

Přehledy pro ČSSZ

Veškeré informace najdete přehledně v PDF souboru Elektronické podání České správě sociálního zabezpečení.

Základní způsoby jsou:

  • osobní doručení papírového tiskopisu na příslušnou správu sociálního zabezpečení,
  • elektronické doručení:
    • pomocí e-Podání přes speciální komunikační rozhraní ČSSZ, tzv. Veřejné rozhraní pro e-Podání (VREP), k tomu potřebujeme elektronický podpis, který je ped použitím služby nutné registrovat  na příslušné správě sociálního zabezpečení, a současně registrovat osoby oprávněné podávat formuláře,
    • pomocí datové schránky, nepotřebujeme mít elektronický podpis, stačí mít pouze zřízenou datovou schránku.

Pro OSVČ bych doporučil způsob pomocí datové schránky, protože odpadá nutnost pořízení elektronického podpisu za poplatek, a také nutnost registrace tohoto podpisu a osob oprávněných k podávání formulářů. Zřízení datové schránky a její používání je zdarma.

Podání pomocí VREP zřejmě využívají firmy, které odesílají velké množství formulářů v pravidelných intervalech.

Přehledy pro zdravotní pojišťovny

Vzhledem k tomu, že existuje několik zdravotních pojišťoven, mohou se jejich způsoby odevzdání přehledů pro OSVČ lišit, takže popíšu jen způsoby předání pro zdravotní pojišťovnu, u které jsem registrovaný já, tedy pro VZP.

Základní způsoby jsou:

  • osobní doručení papírového tiskopisu na příslušnou pobočku zdravotní pojišťovny,
  • elektronické doručení:
    • pomocí elektronického podaní přes speciální Portál VZP ČR, k tomu potřebujeme opět elektronický podpis, který je před použitím služby nutné registrovat  na příslušné pobočce zdravotní pojišťovny,
    • pomocí datové schránky, nepotřebujeme mít elektronický podpis, stačí mít pouze zřízenou datovou schránku.

Opět mi vychází pro OSVČ výhodnější zaslání přehledu přes datovou schránku.

Jak tedy poslat přehledy přes datovou schránku?

A teď to nejdůležitější. Pokud již máte zřízenou datovou schránku, je postup docela jednoduchý.

  1. Stáhněte si a nainstalujte Software602 Form Filler.
  2. Stáhněte si elektronický formulář Přiznání k dani z příjmů fyzických osob za rok 2012.
  3. Otevřete stažený formulář s koncovkou zfo. Zobrazí se vám formulář Přiznání k dani z příjmů fyzických osob za rok 2012, který vyplňte přesně podle svého odevzdaného daňového přiznání, protože vyplněné hodnoty se budou budou přenášet do Přehledů pro OSVČ.
  4. Po vyplnění na konci formuláře máte možnost otevřít Přehledy pro OSVČ pro ČSSZ a pro zdravotní pojišťovny. Otevřete postupně tedy příslušné formuláře a vyplňte je podle pokynů, které se vám zobrazují jako kontextová nápověda.
  5. Po vyplnění každého z přehledů je můžete odeslat pomocí datové schránky. ID datové schránky by mělo být již předvyplněno.
  6. V případě zdravotní pojišťovny VZP (a možná i ostatních pojišťoven) jsem bohužel musel den poté na vyžádání zaslat formulář v jiném formátu, takže možná je lepší zaslat v datové zprávě formulář jak ve formátu zfo a xml, tak i ve formátu PDF. Jak převést formulář do PDF čtěte níže v doplnění tohoto příspěvku.
  7. Nezapomeňte si formuláře uložit na disk pro jejich případnou úpravu.

———- Příspěvek doplněn 3.4.2013 ———-

Bohužel mi den po odeslání přehledu na VZP přišel mail s tím, že nemohou zaslaný formát (zfo a xml) otevřít. Nevím, zda je tomu tak v případě všech zdravotních pojišťoven, takže jsem připravil krátký návod, jak jsem postupoval dále:

  1. Stáhněte si a nainstalujte Software602 Print2PDF Free. Je to program, který nám umožní převod formuláře do PDF formátu.
  2. Otevřete znovu vyplněný formulář (soubor s koncovkou zfo) Přehledu pro OSVČ pro VZP, který jste si předtím vytvořili a uložili a klikněte na Tisk formuláře (ikonka tiskárny v menu).
  3. V roletovém menu Tiskárna vyberte položku Software602 Print2PDF. Dále si vyberte v kapitole Rozsah stránek ty strany, které chcete převést do PDF, v mém případě to byla pouze strana 1, protože strana 2 obsahuje informace, které se předepsaného tiskopisu Přehledu pro OSVČ už netýkají.
  4. Klikněte OK a v dalším okně klikněte Uložit.
  5. Uložený soubor ve formátu PDF zkontrolujte a poté odešlete jako přílohu datové schránky na příslušnou zdravotní pojišťovnu, v mém případě na VZP. Adresu datové schránky zjistíte buď z formuláře zfo (ID datové schránky uvedeno na konci formuláře) nebo v kontaktních informacích na webových stránkách příslušné pojišťovny.

————————————————

Před vyplňováním doporučuji stáhnout a přečíst:

Veškeré informace jsou k dispozici na stránkách ČSSZ a příslušné zdravotní pojišťovny, kterou je pro mě VZP.

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  1. Zaregistrujte se na Copywriting.cz.
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  3. Pokud vás inzerent vybere, sepište článek.
  4. Po odsouhlasení článku dostanete zaplaceno.

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Mohlo by se vám líbit...

komentáře 3

  1. oběť státu napsal:

    Elektronická podání OSVČ jsou další státní šikanou a buzerací nebohých občasnů podivnými politiky. Zedníku kup si povinně PC, nauč se s ním pracovat, abys jednou za rok využil elektronocké podání na finančák a sociálku. Ať si takto komunikují firmy, když je to baví. Ať stát neotravuje blbostmi živnostníky a nechá je pracovat. Vypíšu papír a nacpu ho úřadu do chřtánu a nebudu se srá… s nějakou idiotskou datovou schránkou. Nebo se na to už vys… a pujdu na pracák. Když je stát idiot a stále vymýšlí byrokratické blbosti pro OSVČ. Aby úředníci dali nohy na stůl a nemuseli opisovat papíry.
    Stát OSVČ nepomáhá, nenechává je žít. Jen vymýšlí jak je štvát, šikanovat a stále více a více zavalovat podivnými nařízeními, nápady a schránkami. Co vymyslí příště. Kolek na nákup hajzl papíru?

  2. tomáš napsal:

    Elektronické podání je skvělý nápad, ale realizace vládou ČR je zbytečně složitá. Bohužel jako vždy.

  3. MichaelWonse napsal:

    packing
    originali

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