{"id":11342,"date":"2025-03-12T14:13:12","date_gmt":"2025-03-12T13:13:12","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=11342"},"modified":"2025-03-12T14:13:15","modified_gmt":"2025-03-12T13:13:15","slug":"najem-a-financni-leasing-z-ucetniho-pohledu","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/najem-a-financni-leasing-z-ucetniho-pohledu\/","title":{"rendered":"N\u00e1jem a finan\u010dn\u00ed leasing z\u00a0\u00fa\u010detn\u00edho pohledu"},"content":{"rendered":"<h2>N\u00e1jem, pacht nebo leasing?<\/h2>\n<p>P\u0159i u\u017e\u00edv\u00e1n\u00ed ciz\u00ed v\u011bci se m\u016f\u017eeme v&nbsp;praxi se setkat s pojmem n\u00e1jem, leasing i pacht. Kde a jak jsou tyto pojmy definov\u00e1ny?<\/p>\n<h3>N\u00e1jem<\/h3>\n<p>N\u00e1jemn\u00ed smlouvou se pronaj\u00edmatel zavazuje p\u0159enechat n\u00e1jemci nemovitou v\u011bc (p\u0159\u00edpadn\u011b jej\u00ed \u010d\u00e1st) nebo movitou v\u011bc k do\u010dasn\u00e9mu u\u017e\u00edv\u00e1n\u00ed a n\u00e1jemce se zavazuje platit za to pronaj\u00edmateli n\u00e1jemn\u00e9. N\u00e1jem je podrobn\u011b upraven v<a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2012-89?text=leasing#cast4-hlava2-dil2-oddil3\">&nbsp;\u00a7\u00a7 2201 \u2013 2331 ob\u010dansk\u00e9ho z\u00e1kon\u00edku<\/a>.<\/p>\n<h3>Pacht<\/h3>\n<p>Pachtovn\u00ed smlouvou se propachtovatel zavazuje p\u0159enechat pacht\u00fd\u0159i v\u011bc k do\u010dasn\u00e9mu u\u017e\u00edv\u00e1n\u00ed a po\u017e\u00edv\u00e1n\u00ed a pacht\u00fd\u0159 se zavazuje platit pachtovn\u00e9 nebo poskytnout pom\u011brnou \u010d\u00e1st v\u00fdnosu z v\u011bci. Rozd\u00edl oproti n\u00e1jmu je v&nbsp;tom, \u017ee pacht\u00fd\u0159 m\u00e1 pr\u00e1vo v\u011bc nejen u\u017e\u00edvat, ale nav\u00edc i po\u017e\u00edvat v\u00fdnosy, kter\u00e9 v\u011bc nese (nap\u0159. \u00farodu p\u0159i pachtu pole). Pacht je podrobn\u011b upraven v <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2012-89?text=leasing#cast4-hlava2-dil2-oddil4\">\u00a7\u00a7 2332 \u2013 2357 ob\u010dansk\u00e9ho z\u00e1kon\u00edku.<\/a><\/p>\n<h3>Leasing<\/h3>\n<p>P\u0159esto\u017ee je pojem leasing v praxi b\u011b\u017en\u011b pou\u017e\u00edv\u00e1n, v&nbsp;ob\u010dansk\u00e9m z\u00e1kon\u00edku jej v\u016fbec nenajdeme. P\u0159i uzav\u00edr\u00e1n\u00ed smlouvy je tedy nutn\u00e9 p\u0159esn\u011b definovat pr\u00e1va a povinnosti smluvn\u00edch stran, proto\u017ee z&nbsp;ob\u010dansk\u00e9ho z\u00e1kon\u00edku tato pr\u00e1va a povinnosti nevypl\u00fdvaj\u00ed. Rozli\u0161ujeme:<\/p>\n<ul>\n<li><strong>operativn\u00ed leasing<\/strong>, kdy u\u017eivatel do\u010dasn\u011b u\u017e\u00edv\u00e1 p\u0159edm\u011bt leasingu, a po ukon\u010den\u00ed doby leasingu jej vrac\u00ed leasingov\u00e9 spole\u010dnosti,<\/li>\n<li><strong>finan\u010dn\u00ed leasing<\/strong>, kdy u\u017eivatel u\u017e\u00edv\u00e1 p\u0159edm\u011bt leasingu, kter\u00fd je n\u00e1sledn\u011b za p\u0159edem stanoven\u00fdch podm\u00ednek p\u0159eveden do jeho vlastnictv\u00ed. V&nbsp;\u00fa\u010detn\u00ed legislativ\u011b je definice finan\u010dn\u00edho leasingu v <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/1991-563?text=leasing#p28\"> 28 odst. 3 z\u00e1kona o \u00fa\u010detnictv\u00ed<\/a>, podle kter\u00e9 se finan\u010dn\u00edm leasingem rozum\u00ed poskytnut\u00ed majetku za \u00faplatu do u\u017e\u00edv\u00e1n\u00ed, jestli\u017ee je u\u017eivatel opr\u00e1vn\u011bn nebo povinen v pr\u016fb\u011bhu u\u017e\u00edv\u00e1n\u00ed nebo po jeho ukon\u010den\u00ed nab\u00fdt vlastnick\u00e9 pr\u00e1vo k poskytnut\u00e9mu majetku.<\/li>\n<\/ul>\n<p>V&nbsp;dal\u0161\u00edm textu se budeme zab\u00fdvat pouze \u00fa\u010dtov\u00e1n\u00edm n\u00e1jmu a finan\u010dn\u00edho leasingu. \u00da\u010dtov\u00e1n\u00ed operativn\u00edho leasingu a pachtu pomineme, jeliko\u017e je obdobn\u00e9 jako \u00fa\u010dtov\u00e1n\u00ed o n\u00e1jmu.<\/p>\n<h2>\u00da\u010dtov\u00e1n\u00ed n\u00e1jmu<\/h2>\n<p>P\u0159i \u00fa\u010dtov\u00e1n\u00ed o n\u00e1jmu je pot\u0159eba db\u00e1t d\u016fsledn\u011b na to, aby bylo <strong>n\u00e1jemn\u00e9 spr\u00e1vn\u011b \u010dasov\u011b rozli\u0161eno <\/strong>do obdob\u00ed, se kter\u00fdm souvis\u00ed. V&nbsp;praxi m\u016f\u017eeme \u0159e\u0161it zejm\u00e9na n\u00ed\u017ee uveden\u00e9 situace.<\/p>\n<ul>\n<li><strong>Na p\u0159elomu \u00fa\u010detn\u00edho obdob\u00ed je n\u00e1jemn\u00e9 placeno p\u0159edem nebo naopak pozadu<\/strong>. Za&nbsp;t\u00e9to situace je nutn\u00e9 \u00fa\u010dtovat p\u0159es \u00fa\u010dty \u010dasov\u00e9ho rozli\u0161en\u00ed, aby bylo n\u00e1jemn\u00e9 na\u00fa\u010dtov\u00e1no do n\u00e1klad\u016f (ve skupin\u011b 51) v obdob\u00ed, se kter\u00fdm skute\u010dn\u011b souvis\u00ed.<\/li>\n<\/ul>\n<p><u>P\u0159\u00edklad \u2013 N\u00e1jemn\u00e9 placen\u00e9 pozadu z&nbsp;pohledu pronaj\u00edmatele i n\u00e1jemce<br \/>\n<\/u>Dle smlouvy \u010din\u00ed m\u011bs\u00ed\u010dn\u00ed n\u00e1jemn\u00e9 20 000 K\u010d a je fakturov\u00e1no pozadu. \u00da\u010detn\u00ed jednotka vyfakturovala n\u00e1jemn\u00e9 za prosinec 2020 v lednu 2021.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\u00da\u010dtov\u00e1n\u00ed u pronaj\u00edmatele<\/td>\n<td>Obdob\u00ed<\/td>\n<td>CZK<\/td>\n<td>MD<\/td>\n<td>D<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>P\u0159\u00edjmy p\u0159\u00ed\u0161t\u00edch obdob\u00ed<\/td>\n<td>prosinec 2020<\/td>\n<td>20 000<\/td>\n<td>385<\/td>\n<td>602<\/td>\n<\/tr>\n<tr>\n<td>Vystavena faktura za n\u00e1jem<\/td>\n<td>leden 2021<\/td>\n<td>20 000<\/td>\n<td>311<\/td>\n<td>385<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\u00da\u010dtov\u00e1n\u00ed u n\u00e1jemce<\/td>\n<td>Obdob\u00ed<\/td>\n<td>CZK<\/td>\n<td>MD<\/td>\n<td>D<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>V\u00fddaje p\u0159\u00ed\u0161t\u00edch obdob\u00ed<\/td>\n<td>prosinec 2020<\/td>\n<td>20 000<\/td>\n<td>518<\/td>\n<td>383<\/td>\n<\/tr>\n<tr>\n<td>P\u0159ijata faktura za n\u00e1jem<\/td>\n<td>leden 2021<\/td>\n<td>20 000<\/td>\n<td>383<\/td>\n<td>321<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><u>P\u0159\u00edklad \u2013 N\u00e1jemn\u00e9 placen\u00e9 p\u0159edem z&nbsp;pohledu pronaj\u00edmatele i n\u00e1jemce<br \/>\n<\/u>Dle smlouvy \u010din\u00ed m\u011bs\u00ed\u010dn\u00ed n\u00e1jemn\u00e9 20 000 K\u010d a je fakturov\u00e1no p\u0159edem. \u00da\u010detn\u00ed jednotka vyfakturovala n\u00e1jemn\u00e9 za leden 2021 v&nbsp;prosinci 2020.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\u00da\u010dtov\u00e1n\u00ed u pronaj\u00edmatele<\/td>\n<td>Obdob\u00ed<\/td>\n<td>CZK<\/td>\n<td>MD<\/td>\n<td>D<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Vystavena faktura za n\u00e1jem<\/td>\n<td>prosinec 2020<\/td>\n<td>20 000<\/td>\n<td>311<\/td>\n<td>384<\/td>\n<\/tr>\n<tr>\n<td>Rozpu\u0161t\u011bn\u00ed \u010dasov\u00e9ho rozli\u0161en\u00ed<\/td>\n<td>leden 2021<\/td>\n<td>20 000<\/td>\n<td>384<\/td>\n<td>602<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\u00da\u010dtov\u00e1n\u00ed u n\u00e1jemce<\/td>\n<td>Obdob\u00ed<\/td>\n<td>CZK<\/td>\n<td>MD<\/td>\n<td>D<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>P\u0159ijata faktura za n\u00e1jem<\/td>\n<td>prosinec 2020<\/td>\n<td>20 000<\/td>\n<td>381<\/td>\n<td>321<\/td>\n<\/tr>\n<tr>\n<td>Rozpu\u0161t\u011bn\u00ed \u010dasov\u00e9ho rozli\u0161en\u00ed<\/td>\n<td>leden 2021<\/td>\n<td>20 000<\/td>\n<td>518<\/td>\n<td>381<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>Pou\u017eit\u00e9 \u00fa\u010dty<\/p>\n<p>311 Pohled\u00e1vky z&nbsp;obchodn\u00edch vztah\u016f<br \/>\n321 Z\u00e1vazky z&nbsp;obchodn\u00edch vztah\u016f<br \/>\n381 N\u00e1klady p\u0159\u00ed\u0161t\u00edch obdob\u00ed<br \/>\n383 V\u00fddaje p\u0159\u00ed\u0161t\u00edch obdob\u00ed<br \/>\n384 V\u00fdnosy p\u0159\u00ed\u0161t\u00edch obdob\u00ed<br \/>\n385 P\u0159\u00edjmy p\u0159\u00ed\u0161t\u00edch obdob\u00ed<br \/>\n518 Ostatn\u00ed slu\u017eby<br \/>\n602 Tr\u017eby z&nbsp;prodeje slu\u017eeb<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><strong>Pronaj\u00edmatel poskytne n\u00e1jemci pob\u00eddku<\/strong>. Tato problematika nen\u00ed v&nbsp;\u010desk\u00e9 \u00fa\u010detn\u00ed legislativ\u011b specificky \u0159e\u0161ena. N\u00e1rodn\u00ed \u00fa\u010detn\u00ed rada vypracovala k&nbsp;t\u00e9to problematice <a href=\"http:\/\/nur.cz\/wp-content\/uploads\/2020\/10\/I-17_updated.pdf\" target=\"_blank\" rel=\"noopener\">Interpretaci I-17 Pob\u00eddky v&nbsp;n\u00e1jemn\u00edch vztaz\u00edch<\/a>. Jak tedy postupovat, poskytne-li pronaj\u00edmatel n\u00e1jemci n\u011bjak\u00e9 v\u00fdhody s&nbsp;c\u00edlem uzav\u0159en\u00ed nebo prodlou\u017een\u00ed smlouvy? Takovou v\u00fdhodou m\u016f\u017ee b\u00fdt nap\u0159\u00edklad sn\u00ed\u017een\u00e9 n\u00e1jemn\u00e9 na \u010dasov\u011b omezenou dobu. N\u00e1jemce i pronaj\u00edmatel mus\u00ed tuto pob\u00eddku \u010dasov\u011b rozli\u0161it po dobu trv\u00e1n\u00ed smlouvy, ke kter\u00e9 se vztahuje. V p\u0159\u00edpad\u011b, \u017ee n\u00e1jemn\u00ed vztah je na dobu neur\u010ditou, je dle interpretace dobou trv\u00e1n\u00ed smlouvy jej\u00ed v\u00fdpov\u011bdn\u00ed lh\u016fta, nikoli p\u0159edpokl\u00e1dan\u00e1 doba u\u017e\u00edv\u00e1n\u00ed n\u00e1jmu.<\/li>\n<li>U n\u00e1jmu se p\u0159edpokl\u00e1d\u00e1, \u017ee n\u00e1jemce bude prov\u00e1d\u011bt pouze b\u011b\u017enou \u00fadr\u017ebu, p\u0159\u00edpadn\u011b drobn\u00e9 opravy, detaily je dobr\u00e9 specifikovat ve smlouv\u011b. <strong>\u00dadr\u017ebu i opravy<\/strong> bude n\u00e1jemce \u00fa\u010dtovat p\u0159\u00edmo do n\u00e1klad\u016f ve skupin\u011b 51.<\/li>\n<li>Provede-li n\u00e1jemce na pronajat\u00e9 v\u011bci na sv\u016fj \u00fa\u010det <strong>technick\u00e9 zhodnocen\u00ed<\/strong>, \u00fa\u010dtuje o tomto technick\u00e9m zhodnocen\u00ed jako o dlouhodob\u00e9m majetku, jsou-li spln\u011bny podm\u00ednky, kter\u00e9 si stanovil pro vyk\u00e1z\u00e1n\u00ed dlouhodob\u00e9ho majetku ve sv\u00e9 vnit\u0159n\u00ed sm\u011brnici. Technick\u00e9&nbsp;zhodnocen\u00ed za\u0159azen\u00e9 do dlouhodob\u00e9ho majetku odep\u00ed\u0161e v&nbsp;pr\u016fb\u011bhu doby, kdy jej bude pou\u017e\u00edvat. P\u0159\u00edpadn\u00e9 n\u00e1klady n\u00e1jemce na uveden\u00ed najat\u00e9ho majetku do p\u0159edch\u00e1zej\u00edc\u00edho&nbsp;stavu nevstupuj\u00ed do hodnoty dlouhodob\u00e9ho majetku, ale \u00fa\u010dtuj\u00ed se do provozn\u00edch n\u00e1klad\u016f v&nbsp;obdob\u00ed, se kter\u00fdm souvis\u00ed. Podrobnosti najdeme v <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/1991-563?text=jin%C3%BD%20majetek#p28\" target=\"_blank\" rel=\"noopener\"> 28 odst. 5 z\u00e1kona o \u00fa\u010detnictv\u00ed<\/a>, <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2002-500#p47\" target=\"_blank\" rel=\"noopener\">\u00a7 47 odst. 2 vyhl\u00e1\u0161ky 500\/2002 Sb.<\/a>, <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2002-500#p56\" target=\"_blank\" rel=\"noopener\">\u00a7 56 odst. 3 &nbsp;a odst. 9 vyhl\u00e1\u0161ky 500\/2002 Sb<\/a>.,<\/li>\n<\/ul>\n<link rel=\"stylesheet\" href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\n<script type=\"text\/javascript\">\n    var smFormInterval = null;\n\n    jQuery(document).ready(function() {\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \n            e.preventDefault();\n\n            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\n            }\n            else\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\n            }*\/\n\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\n            e.preventDefault();\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\n            e.preventDefault();\n            \n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\n\n            if (email.length == 0)\n            {\n                alert(\"Pros\u00edm zadejte v\u00e1\u0161 e-mail.\");\n                return false;\n            }\n            if (!shortcodeSmartmailingForm_validateEmail(email))\n            {\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\n                return false;\n            }\n\n            jQuery.ajax({\n                url: \"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\n                type: \"POST\",\n                dataType: \"text\",\n                cache: false,\n                data: {\n                    \"email\": email,\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\n                }\n            }).done(function (response, textStatus, jqXHR)\n            {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n            });\n\n            return false;\n        });\n    });\n\n    function shortcodeSmartmailingForm_validateEmail(email)\n    {\n        var re = \/^(([^<>()[\\]\\\\.,;:\\s@\\\"]+(\\.[^<>()[\\]\\\\.,;:\\s@\\\"]+)*)|(\\\".+\\\"))@((\\[[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\])|(([a-zA-Z\\-0-9]+\\.)+[a-zA-Z]{2,}))$\/;\n        return re.test(email);\n    }\n<\/script>\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11342\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Dopl\u0148te si mezery v dan\u00edch a \u00fa\u010detnictv\u00ed            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    P\u0159ihlaste se k n\u011bkolikad\u00edln\u00e9mu e-mailov\u00e9mu seri\u00e1lu a z\u00edskejte to nejlep\u0161\u00ed z blogu Money.cz.                    <a class=\"info\" title=\"E-maily v\u00e1m budou zas\u00edl\u00e1ny maxim\u00e1ln\u011b dvakr\u00e1t do m\u011bs\u00edce. Z odb\u011bru se m\u016f\u017eete kdykoliv odhl\u00e1sit.\">info<\/a>\n                <\/p>\n            <\/div>\n        <\/div>\n\n        <div class=\"ffooter\">\n            <div class=\"se-body\">\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadejte v\u00e1\u0161 e-mail\" \/>\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"S1\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11342\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\n\n                <div class=\"se-submit\">\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chci b\u00fdt v obraze\">Chci b\u00fdt v obraze<\/button>\n                                          <p class=\"mlctr success\" style=\"display: none;\">D\u011bkujeme, <strong>zkontrolujte Va\u0161i e-mailovou schr\u00e1nku<\/strong> pro potvrzen\u00ed odb\u011bru.<\/p>\n                                    <\/div>\n            <\/div>\n                          <p class=\"smart-disclaimer\">Odesl\u00e1n\u00edm souhlas\u00edte s na\u0161imi\n                <a href=\"https:\/\/money.cz\/ochrana-osobnich-udaju\/#zzvou\" target=\"_blank\">z\u00e1sadami pro zpracov\u00e1n\u00ed osobn\u00edch \u00fadaj\u016f<\/a>.\n              <\/p>\n                    <\/div>\n    <\/div>\n<\/form>\n<h2>\u00da\u010dtov\u00e1n\u00ed finan\u010dn\u00edho leasingu<\/h2>\n<p>P\u0159i \u00fa\u010dtov\u00e1n\u00ed finan\u010dn\u00edho leasingu je pot\u0159eba zd\u016fraznit, \u017ee <strong>dokud je majitelem p\u0159edm\u011btu leasingu leasingov\u00e1 spole\u010dnost, vede p\u0159edm\u011bt leasingu ve sv\u00e9m majetku a odepisuje jej. <\/strong>U\u017eivatel leasingu v&nbsp;t\u00e9to dob\u011b \u00fa\u010dtuje pouze o leasingov\u00fdch spl\u00e1tk\u00e1ch a p\u0159edm\u011bt leasingu vede v&nbsp;podrozvahov\u00e9 evidenci. P\u0159i \u00fa\u010dtov\u00e1n\u00ed je pot\u0159eba v\u011bnovat pozornost zejm\u00e9na n\u00ed\u017ee uveden\u00fdm situac\u00edm.<\/p>\n<ul>\n<li><strong>Na po\u010d\u00e1tku finan\u010dn\u00edho leasingu je obvykle jednor\u00e1zov\u011b zaplacena vy\u0161\u0161\u00ed \u010d\u00e1stka, tzv. akontace.<\/strong> Ve smlouv\u011b by m\u011blo b\u00fdt specifikov\u00e1na, co tato \u010d\u00e1stka p\u0159edstavuje. Zpravidla se jedn\u00e1 o mimo\u0159\u00e1dnou spl\u00e1tku \u00faplaty za finan\u010dn\u00ed leasing, v&nbsp;takov\u00e9m p\u0159\u00edpad\u011b je nutn\u00e9 \u010d\u00e1stku \u010dasov\u011b rozli\u0161it p\u0159es \u00fa\u010det \u201en\u00e1klady p\u0159\u00ed\u0161t\u00edch obdob\u00ed\u201c na celou dobu trv\u00e1n\u00ed finan\u010dn\u00edho leasingu. V&nbsp;n\u011bkter\u00fdch p\u0159\u00edpadech se jedn\u00e1 o z\u00e1lohu na kupn\u00ed cenu p\u0159edm\u011btu leasingu, v&nbsp;tomto p\u0159\u00edpad\u011b \u010d\u00e1stku povedeme na p\u0159\u00edslu\u0161en\u00e9m \u00fa\u010dtu zaplacen\u00fdch z\u00e1loh a\u017e do doby p\u0159evodu p\u0159edm\u011btu leasingu na u\u017eivatele.<\/li>\n<li><strong>Po p\u0159evodu p\u0159edm\u011btu leasingu na u\u017eivatele<\/strong>, mus\u00ed \u00fa\u010detn\u00ed jednotka vyhodnotit, zda jsou spln\u011bny podm\u00ednky pro \u00fa\u010dtov\u00e1n\u00ed o dlouhodob\u00e9m majetku.\n<ul>\n<li><strong>Jsou-li spln\u011bny podm\u00ednky pro za\u0159azen\u00ed do dlouhodob\u00e9ho majetku<\/strong>, bude majetek na\u00fa\u010dtov\u00e1n dle sv\u00e9ho charakteru na p\u0159\u00edslu\u0161n\u00fd \u00fa\u010det ve t\u0159\u00edd\u011b 0. Ocen\u011bn bude po\u0159izovac\u00ed cenou (byl-li p\u0159eveden za \u00faplatu) nebo reproduk\u010dn\u00ed po\u0159izovac\u00ed cenou (byl-li p\u0159eveden bez\u00faplatn\u011b). Oce\u0148ov\u00e1n\u00ed majetku jsme se podrobn\u011b v\u011bnovali v <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/ocenovani-dlouhodobeho-hmotneho-a-nehmotneho-majetku-pri-porizeni-v-ucetnictvi-jake-problemy-mohou-nastat\/\">tomto \u010dl\u00e1nku<\/a>.<\/li>\n<li><strong>Nejsou-li spln\u011bny podm\u00ednky pro za\u0159azen\u00ed do dlouhodob\u00e9ho majetku<\/strong>, bude \u00fa\u010detn\u00ed jednotka o hmotn\u00e9m majetku \u00fa\u010dtovat jako o z\u00e1sob\u00e1ch, a nehmotn\u00fd majetek na\u00fa\u010dtuje do n\u00e1klad\u016f.<\/li>\n<\/ul>\n<\/li>\n<li>Je-li po p\u0159evodu na u\u017eivatele p\u0159edm\u011bt leasingu za\u00fa\u010dtov\u00e1n jako dlouhodob\u00fd majetek, je pot\u0159eba pamatovat na to, \u017ee ocen\u011bn\u00ed dlouhodob\u00e9ho nehmotn\u00e9ho majetku a odpisovan\u00e9ho dlouhodob\u00e9ho hmotn\u00e9ho majetku se zvy\u0161uje o&nbsp;technick\u00e9zhodnocen\u00ed, k jeho\u017e \u00fa\u010dtov\u00e1n\u00ed a odpisov\u00e1n\u00ed je u\u017eivatel opr\u00e1vn\u011bn (\u00a747 odst. 5 vyhl\u00e1\u0161ky 500\/2002 Sb.).<\/li>\n<li>U finan\u010dn\u00edho leasingu se p\u0159edpokl\u00e1d\u00e1, \u017ee u\u017eivatel bude platit <strong>ve\u0161kerou \u00fadr\u017ebu i opravy<\/strong>. Tyto n\u00e1klady bude \u00fa\u010dtovat p\u0159\u00edmo do n\u00e1klad\u016f ve skupin\u011b 51.<\/li>\n<li>Provede-li u\u017eivatel na pronajat\u00e9 v\u011bci na sv\u016fj \u00fa\u010det <strong>technick\u00e9 zhodnocen\u00ed<\/strong>, \u00fa\u010dtuje o tomto technick\u00e9m zhodnocen\u00ed jako o dlouhodob\u00e9m majetku, jsou-li spln\u011bny podm\u00ednky, kter\u00e9 si stanovil pro vyk\u00e1z\u00e1n\u00ed dlouhodob\u00e9ho majetku ve sv\u00e9 vnit\u0159n\u00ed sm\u011brnici. Technick\u00e9&nbsp;zhodnocen\u00ed za\u0159azen\u00e9 do dlouhodob\u00e9ho majetku odep\u00ed\u0161e v&nbsp;pr\u016fb\u011bhu doby, kdy jej bude pou\u017e\u00edvat. Podrobnosti najdeme v <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/1991-563?text=jin%C3%BD%20majetek#p28\" target=\"_blank\" rel=\"noopener\"> 28 odst. 5 z\u00e1kona o \u00fa\u010detnictv\u00ed<\/a>, <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2002-500#p56\" target=\"_blank\" rel=\"noopener\">\u00a7 56 odst. 3 a odst. 9 vyhl\u00e1\u0161ky 500\/2002 Sb<\/a>.<\/li>\n<\/ul>\n<h2>Rozd\u00edl v pojet\u00ed finan\u010dn\u00edho leasingu z&nbsp;\u00fa\u010detn\u00edho a da\u0148ov\u00e9ho hlediska<\/h2>\n<p>Na z\u00e1v\u011br je pot\u0159eba zd\u016fraznit, \u017ee <strong>z\u00e1kon o dan\u00edch z&nbsp;p\u0159\u00edjm\u016f m\u00e1 sv\u00e1 krit\u00e9ria<\/strong> <strong>pro vyk\u00e1z\u00e1ni finan\u010dn\u00edho leasingu definov\u00e1na p\u0159\u00edsn\u011bji<\/strong> ne\u017e \u00fa\u010detn\u00ed legislativa. M\u016f\u017ee se tedy st\u00e1t, \u017ee vztah, kter\u00fd bude pova\u017eov\u00e1n za finan\u010dn\u00ed leasing podle \u00fa\u010detn\u00edch p\u0159edpis\u016f, nespln\u00ed definici finan\u010dn\u00edho leasingu podle z\u00e1kona o dan\u00edch z&nbsp;p\u0159\u00edjm\u016f. V z\u00e1kon\u011b o dan\u00edch z&nbsp;p\u0159\u00edjm\u016f najdeme informace zejm\u00e9na v <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/1992-586#p21d\" target=\"_blank\" rel=\"noopener\">\u00a7 21d<\/a>, <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/1992-586#p24\" target=\"_blank\" rel=\"noopener\">\u00a7 24 odst. 2 p\u00edsm. h<\/a>, <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/1992-586#p24\" target=\"_blank\" rel=\"noopener\">\u00a7 24 odst. 5 a 6.<\/a>, z\u00e1kladn\u00ed souvislosti byly vysv\u011btleny tak\u00e9 v&nbsp;<a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/je-vyhodnejsi-poridit-si-majetek-na-financni-leasing-nebo-na-uver\/\">tomto \u010dl\u00e1nku<\/a>. Nelze pominout ani vazbu na DPH, kter\u00e1 byla pops\u00e1na v&nbsp;<a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/leasingy-z-pohledu-dane-z-pridane-hodnoty\/\">tomto \u010dl\u00e1nku<\/a>.<\/p>\n<h2>Z\u00e1v\u011br<\/h2>\n<p><strong>P\u0159i \u00fa\u010dtov\u00e1n\u00ed o n\u00e1jmu je nezbytn\u00e9 \u010dasov\u011b rozli\u0161it nejen n\u00e1jemn\u00e9, ale i p\u0159\u00edpadnou pob\u00eddku poskytnutou pronaj\u00edmateli. Detailn\u011b se pob\u00eddkami v&nbsp;n\u00e1jemn\u00edch vztaz\u00edch zab\u00fdvala N\u00e1rodn\u00ed \u00fa\u010detn\u00ed rada v Interpretaci I-17. Je-li na po\u010d\u00e1tku finan\u010dn\u00edho leasingu placena jednor\u00e1zov\u011b vy\u0161\u0161\u00ed \u010d\u00e1stka, je nezbytn\u00e9 p\u0159ed jej\u00edm za\u00fa\u010dtov\u00e1n\u00edm vyhodnotit na z\u00e1klad\u011b smlouvy d\u016fvod platby, nej\u010dast\u011bji se bude jednat o mimo\u0159\u00e1dnou spl\u00e1tku \u00faplaty za finan\u010dn\u00ed leasing nebo o z\u00e1lohu na kupn\u00ed cenu.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>N\u00e1jem, pacht nebo leasing? P\u0159i u\u017e\u00edv\u00e1n\u00ed ciz\u00ed v\u011bci se m\u016f\u017eeme v&nbsp;praxi se setkat s pojmem n\u00e1jem, leasing i pacht. Kde a jak jsou tyto pojmy &#8230;<\/p>\n","protected":false},"author":15,"featured_media":11343,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[6,35],"tags":[90,89,87,362],"class_list":["post-11342","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-2","category-ucetnictvi","tag-financni-leasing","tag-hmotny-majetek","tag-najem","tag-uctovani-zuctovacich-vztahu"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11342","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/users\/15"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=11342"}],"version-history":[{"count":4,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11342\/revisions"}],"predecessor-version":[{"id":11349,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11342\/revisions\/11349"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/11343"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=11342"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=11342"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=11342"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}