{"id":11891,"date":"2025-01-08T14:38:13","date_gmt":"2025-01-08T13:38:13","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=11891"},"modified":"2025-02-12T14:03:48","modified_gmt":"2025-02-12T13:03:48","slug":"prvni-rok-podnikani-jake-dane-se-vas-tykaji-a-jak-zacit-s-ucetnictvim","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/prvni-rok-podnikani-jake-dane-se-vas-tykaji-a-jak-zacit-s-ucetnictvim\/","title":{"rendered":"Prvn\u00ed rok podnik\u00e1n\u00ed: jak\u00e9 dan\u011b se v\u00e1s t\u00fdkaj\u00ed a jak za\u010d\u00edt s \u00fa\u010detnictv\u00edm"},"content":{"rendered":"

Jedn\u00edm z krok\u016f, kter\u00fd v\u00e1s \u010dek\u00e1 p\u0159i zalo\u017een\u00ed podnik\u00e1n\u00ed<\/a>, je ohl\u00e1\u0161en\u00ed podnik\u00e1n\u00ed na finan\u010dn\u00edm \u00fa\u0159ad\u011b. V praxi ale nic neohla\u0161ujete. Na \u017eivnostensk\u00e9m \u00fa\u0159ad\u011b vypln\u00edte Jednotn\u00fd registra\u010dn\u00ed formul\u00e1\u0159<\/strong> a \u00fa\u0159edn\u00edci u\u017e daj\u00ed v\u011bd\u011bt sv\u00fdm koleg\u016fm na finan\u010dn\u00edm \u00fa\u0159ad\u011b.<\/p>\n

OSV\u010c prvn\u00ed rok podnik\u00e1n\u00ed: uplat\u0148ov\u00e1n\u00ed v\u00fddaj\u016f<\/h2>\n

Hlavn\u00ed dan\u00ed, kter\u00e1 se v\u00e1s jako OSV\u010c t\u00fdk\u00e1, je\u00a015% (a p\u0159\u00edpadn\u011b 23%) da\u0148 z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob<\/strong>. Velmi zjednodu\u0161en\u011b \u0159e\u010deno vezmete sv\u00e9 p\u0159\u00edjmy, ode\u010dtete od nich v\u00fddaje a m\u00e1te zisk. Z n\u011bj spo\u010d\u00edt\u00e1te 15 % (a p\u0159\u00edpadn\u011b 23 %), kter\u00e9 odvedete st\u00e1tu.<\/p>\n

TIP<\/strong>: Ve skute\u010dnosti je v\u00fdpo\u010det dan\u011b o n\u011bco komplikovan\u011bj\u0161\u00ed. Podrobnosti najdete v \u010dl\u00e1nku o stanoven\u00ed z\u00e1kladu dan\u011b<\/a>.<\/p>\n

\u010c\u00edm vy\u0161\u0161\u00ed m\u00e1te v\u00fddaje<\/strong>, t\u00edm ni\u017e\u0161\u00ed je v\u00e1\u0161 celkov\u00fd zisk, a d\u00edky tomu i \u010d\u00e1stka, ze kter\u00e9 se odv\u00e1d\u00ed da\u0148. Proto je pot\u0159eba, abyste si zvolili zp\u016fsob uplat\u0148ov\u00e1n\u00ed v\u00fddaj\u016f, kter\u00fd je pro v\u00e1s nejv\u00fdhodn\u011bj\u0161\u00ed:<\/p>\n

1. V\u00fddaje stanoven\u00e9 procentem z p\u0159\u00edjm\u016f<\/h3>\n

Pokud si zvol\u00edte tento zp\u016fsob, evidujete pouze sv\u00e9 p\u0159\u00edjmy, ale nikoliv v\u00fddaje. Jejich v\u00fd\u0161i stanov\u00edte procentem z p\u0159\u00edjm\u016f. Z\u00e1kon o dan\u00edch z p\u0159\u00edjm\u016f definuje pro jednotliv\u00e9 druhy p\u0159\u00edjm\u016f v\u00fd\u0161i % v\u00fddaj\u016f.<\/p>\n

C\u00edlem je mal\u00fdm podnikatel\u016fm zjednodu\u0161it administrativu, aby nemuseli slo\u017eit\u011b evidovat ve\u0161ker\u00e9 v\u00fddaje. Tato varianta je v\u00fdhodn\u00e1 pro ty OSV\u010c<\/strong>, kte\u0159\u00ed maj\u00ed re\u00e1ln\u00e9 v\u00fddaje ni\u017e\u0161\u00ed ne\u017e ty, kter\u00e9 si mohou uplatnit procentem z p\u0159\u00edjm\u016f.<\/p>\n\n\n\n\n\n\n\n\n
Obor<\/strong><\/td>\nPau\u0161\u00e1ly<\/strong><\/td>\nMaxim\u00e1ln\u00ed v\u00fddaje, kter\u00e9 si uplatn\u00edte<\/strong><\/td>\n<\/tr>\n<\/thead>\n
\n
    \n
  • zem\u011bd\u011blsk\u00e1 v\u00fdroba<\/li>\n
  • lesn\u00ed a vodn\u00ed hospod\u00e1\u0159stv\u00ed<\/li>\n
  • \u0159emesln\u00e9 \u017eivnosti<\/li>\n<\/ul>\n<\/td>\n
80%<\/td>\n1 600 000 K\u010d<\/td>\n<\/tr>\n
\n
    \n
  • ostatn\u00ed \u017eivnosti<\/li>\n<\/ul>\n<\/td>\n
60%<\/td>\n1 200 000 K\u010d<\/td>\n<\/tr>\n
\n
    \n
  • p\u0159\u00edjmy z jin\u00e9ho podnik\u00e1n\u00ed dle zvl\u00e1\u0161tn\u00edch p\u0159edpis\u016f<\/li>\n
  • p\u0159\u00edjmy z u\u017eit\u00ed \u010di poskytnut\u00ed pr\u00e1v z pr\u016fmyslov\u00e9ho nebo jin\u00e9ho du\u0161evn\u00edho vlastnictv\u00ed a autorsk\u00fdch pr\u00e1v<\/li>\n
  • p\u0159\u00edjmy z v\u00fdkonu nez\u00e1visl\u00e9ho povol\u00e1n\u00ed, kter\u00e9 nen\u00ed \u017eivnost\u00ed ani podnik\u00e1n\u00edm<\/li>\n
  • znalci, tlumo\u010dn\u00edci, zprost\u0159edkovatel\u00e9 kolektivn\u00edch spor\u016f, zprost\u0159edkovatel\u00e9 kolektivn\u00edch a hromadn\u00fdch smluv podle autorsk\u00e9ho z\u00e1kona, rozhodci, insolven\u010dn\u00ed spr\u00e1vci<\/li>\n<\/ul>\n<\/td>\n
40%<\/td>\n800 000 K\u010d<\/td>\n<\/tr>\n
\n
    \n
  • p\u0159\u00edjmy z pron\u00e1jmu za\u0159azen\u00e9ho v obchodn\u00edm majetku a p\u0159\u00edjmy z pron\u00e1jmu (\u00a7 9 z\u00e1kona o dani z p\u0159\u00edjmu)<\/li>\n<\/ul>\n<\/td>\n
30%<\/td>\n600 000 K\u010d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Do 60% v\u00fddaj\u016f pat\u0159\u00ed ostatn\u00ed \u017eivnosti \u2013 to znamen\u00e1 ve\u0161ker\u00e9 \u017eivnosti, kter\u00e9 nespadaj\u00ed do vy\u0161\u0161\u00edho \u010di ni\u017e\u0161\u00edch<\/strong> pau\u0161\u00e1l\u016f.<\/p>\n\n

\n
\n
\n Tip redakce\n <\/div>\n
\n Vyzkou\u0161ejte si zdarma \u00fa\u010detn\u00ed program Money S3\n <\/div>\n
\n S n\u00edm m\u016f\u017eete snadno v\u00e9st \u00fa\u010detnictv\u00ed, da\u0148ovou evidenci, vystavovat faktury a evidovat sklad<\/strong> pro kamenn\u00fd i online prodej.\n <\/div>\n
\n St\u00e1hnout zku\u0161ebn\u00ed verzi<\/a>\n <\/div>\n <\/div>\n
\n \"Money\n <\/div>\n\t\t<\/div>\n \n

2. Da\u0148ov\u00e1 evidence (re\u00e1ln\u00e9 v\u00fddaje)<\/h3>\n

Dal\u0161\u00ed variantou je veden\u00ed da\u0148ov\u00e9 evidence<\/a>. V tomto p\u0159\u00edpad\u011b krom\u011b sv\u00fdch p\u0159\u00edjm\u016f evidujete i re\u00e1ln\u00e9 v\u00fddaje, tj. mus\u00edte si schov\u00e1vat \u00fa\u010dtenky<\/strong>. Tyto v\u00fddaje si pak uplatn\u00edte \u2013 tato varianta je v\u00fdhodn\u00e1 pro \u017eivnostn\u00edky, kte\u0159\u00ed maj\u00ed re\u00e1ln\u00e9 v\u00fddaje vy\u0161\u0161\u00ed ne\u017e ty, kter\u00e9 by si uplatnili pau\u0161\u00e1lem.<\/p>\n

Krom\u011b toho m\u00e1te i dal\u0161\u00ed povinnosti \u2013 evidujete majetek, pohled\u00e1vky a z\u00e1vazky<\/strong>. Detaily najdete v \u010dl\u00e1nku o da\u0148ov\u00e9 evidenci<\/a>. K veden\u00ed ve\u0161ker\u00e9 dokumentace slou\u017e\u00ed software na da\u0148ovou evidenci<\/a>.<\/p>\n

3. \u00da\u010detnictv\u00ed (re\u00e1ln\u00e9 n\u00e1klady)<\/h3>\n

Jako OSV\u010c m\u016f\u017eete v\u00e9st i \u00fa\u010detnictv\u00ed<\/a>. V n\u011bm, stejn\u011b jako v da\u0148ov\u00e9 evidenci, uplat\u0148ujete re\u00e1ln\u00e9 v\u00fddaje. Veden\u00ed \u00fa\u010detnictv\u00ed je v\u0161ak je\u0161t\u011b \u0159\u00e1dov\u011b slo\u017eit\u011bj\u0161\u00ed<\/strong> a jako \u017eivnostn\u00edk\u016fm v prvn\u00edm roce podnik\u00e1n\u00ed v\u00e1m ho nedoporu\u010dujeme.<\/p>\n

\"\"
Veden\u00ed \u00fa\u010detnictv\u00ed je slo\u017eit\u00e9 a podnikatel\u00e9 si kv\u016fli tomu zpravidla naj\u00edmaj\u00ed \u00fa\u010detn\u00edho.<\/figcaption><\/figure>\n

4. Pau\u0161\u00e1ln\u00ed da\u0148<\/h3>\n

\u010ctvrtou mo\u017enost\u00ed, kterou m\u00e1te, je vstoupit do re\u017eimu pau\u0161\u00e1ln\u00ed dan\u011b. Tuto mo\u017enost maj\u00ed OSV\u010c s ro\u010dn\u00edm obratem do 2 milion\u016f korun<\/strong>. Dle v\u00fd\u0161e sv\u00e9ho obratu spadaj\u00ed do jednoho ze t\u0159\u00ed p\u00e1sem dan\u011b. To ur\u010duje, jak vysokou pau\u0161\u00e1ln\u00ed da\u0148 zaplat\u00ed.<\/p>\n

Tato \u010d\u00e1stka v sob\u011b zahrnuje platby na<\/strong>:<\/p>\n