{"id":11886,"date":"2025-03-12T14:10:17","date_gmt":"2025-03-12T13:10:17","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=11886"},"modified":"2025-03-12T14:10:19","modified_gmt":"2025-03-12T13:10:19","slug":"navod-jak-vest-ucetnictvi-osvc-od-zacatku-podnikani","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/navod-jak-vest-ucetnictvi-osvc-od-zacatku-podnikani\/","title":{"rendered":"N\u00e1vod: Jak v\u00e9st \u00fa\u010detnictv\u00ed OSV\u010c od za\u010d\u00e1tku podnik\u00e1n\u00ed"},"content":{"rendered":"<p>Jako nov\u00ed \u017eivnostn\u00edci m\u016f\u017eete:<\/p>\n<ul>\n<li>vstoupit do re\u017eimu <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/pausalni-dan-2021-jak-se-pocita-a-komu-se-vyplati\/\">pau\u0161\u00e1ln\u00ed dan\u011b<\/a>,<\/li>\n<li>uplat\u0148ovat <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/pausal-skutecne-vydaje-se-vam-vyplati\/\">pau\u0161\u00e1ln\u00ed v\u00fddaje<\/a>,<\/li>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/navod-jak-zdarma-a-jednoduse-vest-danovou-evidenci-v-excelu\/\">v\u00e9st da\u0148ovou evidenci<\/a><\/li>\n<li>nebo v\u00e9st \u00fa\u010detnictv\u00ed.<\/li>\n<\/ul>\n<p><strong>Sami se rozhodnete<\/strong> podle toho, co je pro v\u00e1s nejv\u00fdhodn\u011bj\u0161\u00ed. Hlavn\u00ed krit\u00e9riem je zpravidla, kolik v dan\u00e9m p\u0159\u00edpad\u011b zaplat\u00edte na dan\u00edch, d\u00edl\u010d\u00edm celkov\u00e1 administrativn\u00ed n\u00e1ro\u010dnost.<\/p>\n<p>Ned\u00e1 se univerz\u00e1ln\u011b \u0159\u00edct, kter\u00fd zp\u016fsob je da\u0148ov\u011b nejv\u00fdhodn\u011bj\u0161\u00ed. V\u017edy z\u00e1le\u017e\u00ed na tom, kolik si vyd\u011bl\u00e1te, jak\u00e9 m\u00e1te n\u00e1klady a jak\u00e9 <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/nezdanitelne-polozky-roce-2020-snizte-si-danovy-zaklad-usetrete\/\">neode\u010ditateln\u00e9 polo\u017eky<\/a> \u010di <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/velky-prehled-slev-dani-ktere-uplatnite-roce-2020\/\">da\u0148ov\u00e9 slevy<\/a> si uplat\u0148ujete.<\/p>\n<p>Ot\u00e1zka <strong>administrativn\u00ed n\u00e1ro\u010dnosti<\/strong> je u\u017e snadn\u011bj\u0161\u00ed.<\/p>\n<ul>\n<li><strong>Nejm\u00e9n\u011b n\u00e1ro\u010dn\u00e1 je pau\u0161\u00e1ln\u00ed da\u0148<\/strong>, proto\u017ee nepod\u00e1v\u00e1te da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed.<\/li>\n<li>D\u00e1l jsou pau\u0161\u00e1ln\u00ed v\u00fddaje, proto\u017ee sv\u00e9 re\u00e1ln\u00e9 v\u00fddaje nemus\u00edte evidovat.<\/li>\n<li>T\u0159et\u00ed v po\u0159ad\u00ed je da\u0148ov\u00e1 evidence, p\u0159i kter\u00e9 <strong>re\u00e1ln\u00e9 v\u00fddaje mus\u00edte evidovat<\/strong>, stejn\u011b tak vedete t\u0159eba evidenci majetku.<\/li>\n<li>\u00dapln\u011b <strong>nejn\u00e1ro\u010dn\u011bj\u0161\u00edm zp\u016fsobem je \u00fa\u010detnictv\u00ed<\/strong>. Krom\u011b pokro\u010dil\u00e9 evidence mus\u00edte splnit v\u0161echny <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/co-je-podvojne-ucetnictvi-a-kdo-ho-musi-vest\/\">povinnosti podvojn\u00e9ho \u00fa\u010detnictv\u00ed<\/a>, nap\u0159\u00edklad zpracov\u00e1v\u00e1te \u00fa\u010detn\u00ed uz\u00e1v\u011brku.<\/li>\n<\/ul>\n<p>TIP: Pokud jste v za\u010d\u00e1tc\u00edch podnik\u00e1n\u00ed, p\u0159e\u010dt\u011bte si <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/jak-zacit-podnikat-a-jakou-formu-podnikani-zvolit\/\">jak za\u010d\u00edt podnikat jako OSV\u010c<\/a>.<\/p>\n<h2>Jak v\u00e9st \u00fa\u010detnictv\u00ed OSV\u010c<\/h2>\n<p>Jestli\u017ee jste si vybrali \u00fa\u010detnictv\u00ed, m\u016f\u017eete si ho <strong>v\u00e9st sami nebo si ho nechat v\u00e9st \u00fa\u010detn\u00edm<\/strong>. Toho si za\u010d\u00ednaj\u00edc\u00ed podnikatel\u00e9 zpravidla naj\u00edmaj\u00ed extern\u011b.<\/p>\n<p>Jak u\u017e bylo zm\u00edn\u011bno, \u00fa\u010detnictv\u00ed je slo\u017eit\u00e1 discipl\u00edna a lid\u00e9, kte\u0159\u00ed cht\u011bj\u00ed z\u00edskat \u00fa\u010detn\u00ed \u017eivnost, mus\u00ed m\u00edt odborn\u00e9 vzd\u011bl\u00e1n\u00ed a <strong>3\u20135 let praxe v oboru<\/strong>. D\u00e9lka po\u017eadovan\u00e9 praxe z\u00e1vis\u00ed na dosa\u017een\u00e9m vzd\u011bl\u00e1n\u00ed. Pokud vy osobn\u011b \u00fa\u010detn\u00ed vzd\u011bl\u00e1n\u00ed nem\u00e1te, veden\u00ed vlastn\u00edho \u00fa\u010detnictv\u00ed v\u00e1m nedoporu\u010dujeme.<\/p>\n<h2>Bez \u00fa\u010detn\u00edho programu se neobejdete<\/h2>\n<p>Jestli ale \u00fa\u010detn\u00ed vzd\u011bl\u00e1n\u00ed m\u00e1te a chcete si v\u00e9st \u00fa\u010detnictv\u00ed sami, pot\u0159ebujete \u00fa\u010detn\u00ed program. V n\u011bm vystav\u00edte faktury, <strong>vedete \u00fa\u010detn\u00ed knihy<\/strong>, evidujete majetek, chyst\u00e1te z\u00e1v\u011brky a podklady pro da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed.<\/p>\n<p>Ujasn\u011bte si, jestli krom\u011b \u00fa\u010detnictv\u00ed <strong>pot\u0159ebujete i dal\u0161\u00ed funkce<\/strong>. Software se sice jmenuje \u00fa\u010detn\u00ed, ale m\u016f\u017eete v n\u011bm spravovat skladov\u00e9 z\u00e1soby, propojit ho s e-shopem, po\u010d\u00edtat v n\u011bm zam\u011bstnanc\u016fm mzdy nebo t\u0159eba v\u00e9st knihu j\u00edzd. Jde tedy o komplexn\u00ed syst\u00e9m, kter\u00fd pokr\u00fdv\u00e1 b\u011b\u017en\u00e9 agendy pro \u017eivnostn\u00edky a men\u0161\u00ed a st\u0159edn\u00ed firmy.<\/p>\n<p>Mnoho syst\u00e9m\u016f funguje <strong>na b\u00e1zi modul\u016f<\/strong>. V z\u00e1kladu um\u00ed \u00fa\u010detnictv\u00ed a zbyl\u00e9 moduly si nakombinujete podle sv\u00fdch pot\u0159eb.<\/p>\n<p>Dal\u0161\u00ed detaily najdete v \u010dl\u00e1nku <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/jak-poznate-ze-potrebujete-ucetni-software-a-jak-vyberete-ten-pravy\/\">Jak vybrat \u00fa\u010detn\u00ed program<\/a>. Pokud v\u00e1s t\u00e9ma zaj\u00edm\u00e1 do hloubky, v\u010detn\u011b informac\u00ed o cen\u00e1ch a zp\u016fsobech licencov\u00e1n\u00ed, st\u00e1hn\u011bte si <a href=\"https:\/\/money.cz\/jak-vybrat-ucetni-program\/\">ebook o \u00fa\u010detn\u00edch programech<\/a>.<\/p>\n<p><span style=\"font-weight: 400\">\n    <div class=\"promoboxs3\">\n      <div class=\"promoboxs3__content\">\n        <div class=\"promoboxs3__content-label\">\n          Tip redakce\n        <\/div>\n        <div class=\"promoboxs3__content-heading\">\n          Vyzkou\u0161ejte si zdarma \u00fa\u010detn\u00ed program Money&nbsp;S3\n        <\/div>\n        <div class=\"promoboxs3__content-text\">\n          S&nbsp;n\u00edm m\u016f\u017eete snadno <strong>v\u00e9st \u00fa\u010detnictv\u00ed, da\u0148ovou evidenci, vystavovat faktury a&nbsp;evidovat sklad<\/strong> pro kamenn\u00fd i&nbsp;online prodej.\n        <\/div>\n        <div class=\"promoboxs3__content-cta\">\n          <a href=\"\/cenik-s3\/vyzkouset-money-s3-start\/\" class=\"c-btn--large\">St\u00e1hnout zku\u0161ebn\u00ed verzi<\/a>\n        <\/div>\n      <\/div>\n      <div class=\"promoboxs3__illustration\">\n        <img decoding=\"async\" src=\"\/wp-content\/themes\/money-blog\/inc\/assets\/img\/promobox-s3.png\" alt=\"Money S3\">\n      <\/div>\n\t\t<\/div>\n  <\/span><\/p>\n<h2>Nastaven\u00ed a \u00fa\u010dtov\u00e1 osnova<\/h2>\n<p>Po nasazen\u00ed \u00fa\u010detn\u00edho syst\u00e9mu je prvn\u00edm krokem jeho nastaven\u00ed. Zad\u00e1te, \u017ee jste fyzick\u00e1 osoba a podnikatelsk\u00fd subjekt. D\u00e1l zvol\u00edte, \u017ee budete <strong>v\u00e9st podvojn\u00e9 \u00fa\u010detnictv\u00ed<\/strong> a uvedete, jestli jste pl\u00e1tce, \u010di nepl\u00e1tce DPH, nebo identifikovan\u00e1 osoba k DPH.<\/p>\n<p>Pokud z\u00e1rove\u0148 povedete i skladovou evidenci, vyberte, jestli budete skladov\u00e9 pohyby \u00fa\u010dtovat hned, nebo je nebudete \u00fa\u010dtovat (rovnou p\u0159i n\u00e1kupu d\u00e1v\u00e1te v\u011bci do n\u00e1klad\u016f). Toto nastaven\u00ed <strong>nelze pozd\u011bji b\u011bhem \u00fa\u010detn\u00edho roku m\u011bnit<\/strong>, proto si ho dob\u0159e rozmyslete na za\u010d\u00e1tku.<\/p>\n<p>V \u00fa\u010dtov\u00e9 osnov\u011b si nastav\u00edte jednotliv\u00e9 <strong>analytick\u00e9 \u00fa\u010dty<\/strong>. Stejn\u011b tak si nastav\u00edte p\u0159edkontace, a pokud jste pl\u00e1tci DPH, tak i \u010dlen\u011bn\u00ed DPH.<\/p>\n<p>Pot\u00e9 se m\u016f\u017eete pustit do \u00fa\u010dtov\u00e1n\u00ed prvn\u00edch faktur.<\/p>\n<p><em>Pod\u00edvejte se, jak vypad\u00e1 zah\u00e1jen\u00ed veden\u00ed \u00fa\u010detnictv\u00ed v Money S3.<\/em><\/p>\n<p>\u00da\u010detn\u00ed program <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">Money S3 si st\u00e1hnete<\/a> a ze za\u010d\u00e1tku ho pou\u017e\u00edv\u00e1te zdarma. Jakmile vy\u010derp\u00e1te po\u010det bezplatn\u00fdch doklad\u016f, rozhodnete se, jestli v\u00e1m vyhovuje a budete pokra\u010dovat v <a href=\"https:\/\/money.cz\/cenik-s3\/\">placen\u00e9 verzi<\/a>.<\/p>\n<p>Pokud si \u00fa\u010detnictv\u00ed OSV\u010c v\u00e9st nebudete, Money S3 slou\u017e\u00ed i jako <a href=\"https:\/\/money.cz\/vlastnosti\/danova-evidence-s3\/\">software na da\u0148ovou evidenci<\/a>. Jestli\u017ee se pozd\u011bji rozhodnete pro <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/navod-jak-prejit-z-danove-evidence-na-ucetnictvi\/\">p\u0159echod z da\u0148ov\u00e9 evidence na \u00fa\u010detnictv\u00ed<\/a>, pohl\u00eddejte si dodr\u017een\u00ed n\u011bkolika pravidel.<\/p>\n<p>N\u011bkdy mus\u00edte na \u00fa\u010detnictv\u00ed p\u0159ej\u00edt povinn\u011b \u2013 zejm\u00e9na pokud v\u00e1\u0161 ro\u010dn\u00ed <strong>obrat p\u0159ekro\u010d\u00ed 25 milion\u016f<\/strong> korun.<\/p>\n<h2>Jak dlouho archivovat \u00fa\u010detnictv\u00ed OSV\u010c<\/h2>\n<p>Z\u00e1kony v\u00e1m ukl\u00e1daj\u00ed povinnost <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/archivacni-lhuty-dokladu-z-ucetniho-a-danoveho-hlediska\/\">archivovat \u00fa\u010detnictv\u00ed<\/a> \u2013 je to kv\u016fli tomu, aby v p\u0159\u00edpad\u011b pot\u0159eby doklady a dokumenty mohl <strong>zkontrolovat finan\u010dn\u00ed \u00fa\u0159ad<\/strong>.<\/p>\n<p>5 let archivujete:<\/p>\n<ul>\n<li>\u00fa\u010detn\u00ed knihy,<\/li>\n<li>\u00fa\u010detn\u00ed doklady (faktury, pokladn\u00ed doklady),<\/li>\n<li>odpisov\u00e9 pl\u00e1ny,<\/li>\n<li>\u00fa\u010dtov\u00fd rozvrh,<\/li>\n<li>p\u0159ehledy nebo \u00fa\u010detn\u00ed z\u00e1znamy,<\/li>\n<li>inventurn\u00ed soupisy.<\/li>\n<\/ul>\n<p>10 let archivujete:<\/p>\n<ul>\n<li>\u00fa\u010detn\u00ed z\u00e1v\u011brku,<\/li>\n<li>v\u00fdro\u010dn\u00ed zpr\u00e1vu,<\/li>\n<li>da\u0148ov\u00e9 doklady rozhodn\u00e9 pro stanoven\u00ed dan\u011b z p\u0159idan\u00e9 hodnoty.<\/li>\n<\/ul>\n<h2>Jak v\u00e9st \u00fa\u010detnictv\u00ed OSV\u010c profesion\u00e1ln\u011b<\/h2>\n<p>V p\u0159\u00edpad\u011b, \u017ee <strong>se chcete st\u00e1t samostatn\u00fdm \u00fa\u010detn\u00edm<\/strong>, m\u016f\u017eete se zam\u011b\u0159ovat pr\u00e1v\u011b na zpracov\u00e1n\u00ed \u00fa\u010detnictv\u00ed pro OSV\u010c. Do za\u010d\u00e1tku je to dobr\u00e1 volba, je to obvykle snaz\u0161\u00ed ne\u017e \u00fa\u010detnictv\u00ed pro velk\u00e9 firmy. Pokud se zat\u00edm nec\u00edt\u00edte dostate\u010dn\u011b jist\u00ed, \u017ee to zvl\u00e1dnete, m\u016f\u017eete absolvovat kurz \u00fa\u010detnictv\u00ed, nap\u0159\u00edklad online akademii <a href=\"https:\/\/www.svobodnaucetni.cz\/\" target=\"_blank\" rel=\"noopener\">Svobodn\u00e1 \u00fa\u010detn\u00ed<\/a>.<\/p>\n<p>Oproti jin\u00fdm kurz\u016fm je jej\u00ed sou\u010d\u00e1st\u00ed <a href=\"https:\/\/money.cz\/\">\u00fa\u010detn\u00ed program Money S3<\/a> na rok zdarma a <strong>konzultace s odborn\u00fdm poradcem po dobu 12 m\u011bs\u00edc\u016f<\/strong>. Pokud nav\u00edc \u00fasp\u011b\u0161n\u011b slo\u017e\u00edte z\u00e1v\u011bre\u010dnou zkou\u0161ku a zalo\u017e\u00edte si do 12 m\u011bs\u00edc\u016f \u00fa\u010detn\u00ed \u017eivnost, dostanete zp\u011bt pen\u00edze za kurzovn\u00e9.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Jako nov\u00ed \u017eivnostn\u00edci m\u016f\u017eete: vstoupit do re\u017eimu pau\u0161\u00e1ln\u00ed dan\u011b, uplat\u0148ovat pau\u0161\u00e1ln\u00ed v\u00fddaje, v\u00e9st da\u0148ovou evidenci nebo v\u00e9st \u00fa\u010detnictv\u00ed. Sami se rozhodnete podle toho, co je &#8230;<\/p>\n","protected":false},"author":2,"featured_media":11887,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[5,19,387],"tags":[372,156,218,99,378],"class_list":["post-11886","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podnikani","category-start-podnikani","category-vse-co-potrebujete-vedet-o-money-s3","tag-funkce-ucetniho-programu","tag-start-podnikani","tag-ucetni-program","tag-ucetnictvi","tag-ucetnictvi-a-danove-evidence-v-money-s3"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11886","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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=11886"}],"version-history":[{"count":4,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11886\/revisions"}],"predecessor-version":[{"id":13326,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11886\/revisions\/13326"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/11887"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=11886"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=11886"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=11886"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}