{"id":1328,"date":"2026-02-24T15:00:53","date_gmt":"2026-02-24T14:00:53","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/airbnb-uber-dane-jake-mate-povinnosti-pokud-vydelavate-sdilene-ekonomice\/"},"modified":"2026-02-24T15:00:55","modified_gmt":"2026-02-24T14:00:55","slug":"airbnb-uber-dane-jake-mate-povinnosti-pokud-vydelavate-sdilene-ekonomice","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/airbnb-uber-dane-jake-mate-povinnosti-pokud-vydelavate-sdilene-ekonomice\/","title":{"rendered":"Airbnb, Uber a dan\u011b. Jak\u00e9 m\u00e1te povinnosti, pokud vyd\u011bl\u00e1v\u00e1te na sd\u00edlen\u00e9 ekonomice?"},"content":{"rendered":"

Sd\u00edlen\u00e1 ekonomika m\u00e1 mnoho odp\u016frc\u016f<\/h2>\n

Slu\u017eby sd\u00edlen\u00e9 ekonomiky zjednodu\u0161uj\u00ed podnik\u00e1n\u00ed. Umo\u017e\u0148uj\u00ed toti\u017e podnikat i t\u011bm, kte\u0159\u00ed by na to samostatn\u011b nem\u011bli prost\u0159edky. Vzr\u016fstaj\u00edc\u00ed po\u010det lid\u00ed, kte\u0159\u00ed si vyd\u011bl\u00e1vaj\u00ed pomoc\u00ed slu\u017eeb, jako je Uber<\/strong> nebo Airbnb<\/strong>, se ale nel\u00edb\u00ed ani finan\u010dn\u00edm \u00fa\u0159ad\u016fm, proto\u017ee \u010dasto sv\u00e9 v\u00fdd\u011blky nespr\u00e1vn\u011b dan\u00ed.<\/p>\n

Jen\u017ee jak spr\u00e1vn\u011b danit?<\/strong><\/p>\n

Airbnb je ubytovac\u00ed slu\u017eba<\/h2>\n

Co se t\u00fd\u010de ubytovac\u00ed slu\u017eby Airbnb, Ministerstvo financ\u00ed vydalo v roce 2017 metodiku, kter\u00e1 rozli\u0161uje n\u00e1jem a ubytovac\u00ed slu\u017ebu<\/a>.<\/p>\n

Pron\u00e1jem je p\u0159\u00edjem, ze kter\u00e9ho se neplat\u00ed soci\u00e1ln\u00ed ani zdravotn\u00ed poji\u0161t\u011bn\u00ed a v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed se k n\u011bmu uplatn\u00ed 30% n\u00e1klady. Nic v\u00edc.<\/p>\n

Ubytov\u00e1n\u00ed p\u0159es Airbnb ov\u0161em nen\u00ed n\u00e1jem. Je to ubytovac\u00ed slu\u017eba<\/strong>. A kdy\u017e takovou slu\u017ebu prov\u00e1d\u00edte opakovan\u011b, tak podnik\u00e1te. Z toho vypl\u00fdv\u00e1, \u017ee mus\u00edte splnit n\u00e1sleduj\u00edc\u00ed:<\/p>\n

    \n
  1. \u017divnostensk\u00e9 opr\u00e1vn\u011bn\u00ed.<\/strong> Pot\u0159ebujete \u017eivnostensk<\/strong>\u00fd list<\/strong>. Bu\u010f si na \u017eivnostensk\u00e9m \u00fa\u0159ad\u011b vy\u0159\u00edd\u00edte novou \u017eivnost\u00a0za 1 000 K\u010d, nebo roz\u0161\u00ed\u0159\u00edte st\u00e1vaj\u00edc\u00ed za polovinu o nov\u00fd obor podnik\u00e1n\u00ed.\u00a0<\/li>\n
  2. Soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed.<\/strong> Pokud v\u00e1\u0161 p\u0159\u00edjem za uplynul\u00fd rok p\u0159es\u00e1hne rozhodnou \u010d\u00e1stku (pro rok 2026 to je 117 521K\u010d), mus\u00edte odv\u00e1d\u011bt\u00a0alespo\u0148 minim\u00e1ln\u00ed m\u011bs\u00ed\u010dn\u00ed z\u00e1lohy <\/strong>na soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed<\/strong>. Sou\u010d\u00e1st\u00ed povinnost\u00ed je tak\u00e9 pod\u00e1v\u00e1n\u00ed\u00a0p\u0159ehled\u016f o p\u0159\u00edjmech a v\u00fddaj\u00edch na poji\u0161\u0165ovnu a \u010ceskou spr\u00e1vu soci\u00e1ln\u00edho zabezpe\u010den\u00ed. V\u00fd\u0161e plateb se odv\u00edj\u00ed od toho, jestli p\u0159\u00edjmy z poskytov\u00e1n\u00ed ubytovac\u00edch slu\u017eeb jsou va\u0161\u00ed hlavn\u00ed nebo vedlej\u0161\u00ed \u010dinnost\u00ed.<\/li>\n
  3. Da\u0148 z p\u0159\u00edjm\u016f.<\/strong> P\u0159\u00edjem z podnik\u00e1n\u00ed, kter\u00fd v\u00e1m vznikne poskytov\u00e1n\u00edm slu\u017eeb p\u0159es Airbnb, mus\u00edte cel\u00fd \u0159\u00e1dn\u011b zdanit. Je tedy nutn\u00e9 podat p\u0159izn\u00e1n\u00ed k dani z<\/strong> p\u0159\u00edjm\u016f <\/strong>(a to i v p\u0159\u00edpad\u011b, \u017ee jste zam\u011bstnanec a podnik\u00e1n\u00ed\u00a0m\u00e1te pouze jako vedlej\u0161\u00ed \u010dinnost).\u00a0Tyto p\u0159\u00edjmy se vypln\u00ed do 1. p\u0159\u00edlohy formul\u00e1\u0159e a uplatnit m\u016f\u017eete 60% v\u00fddajov\u00fd pau\u0161\u00e1l. To znamen\u00e1, \u017ee 60\u202f% z hrub\u00fdch p\u0159\u00edjm\u016f se pova\u017euje za v\u00fddaje<\/strong> a da\u0148 z\u202fp\u0159\u00edjm\u016f <\/strong>se vypo\u010d\u00edt\u00e1v\u00e1 z ostatn\u00edch 40 %.<\/li>\n
  4. DPH a zahrani\u010dn\u00ed platforma.<\/strong> Airbnb m\u00e1 s\u00eddlo v Irsku. Pokud p\u0159ij\u00edm\u00e1te poplatky za ubytov\u00e1n\u00ed p\u0159es Airbnb, m\u016f\u017ee se v\u00e1s t\u00fdkat povinnost souvisej\u00edc\u00ed s DPH. Situaci m\u016f\u017eeme rozd\u011blit n\u00e1sledovn\u011b:\n
      \n
    1. Jste pl\u00e1tce DPH v \u010cR.<\/strong> Pokud v\u00e1\u0161 ro\u010dn\u00ed obrat z podnik\u00e1n\u00ed p\u0159es\u00e1hne 2\u202f536\u202f500\u202fK\u010d<\/strong>, st\u00e1v\u00e1te se pl\u00e1tcem DPH ihned po p\u0159ekro\u010den\u00ed t\u00e9to hranice<\/strong>. V takov\u00e9m p\u0159\u00edpad\u011b se u poplatk\u016f Airbnb uplatn\u00ed tzv. reverse charge <\/strong>(p\u0159enesen\u00e1 da\u0148ov\u00e1 povinnost): DPH p\u0159izn\u00e1v\u00e1te vy, ale sou\u010dasn\u011b m\u00e1te n\u00e1rok na odpo\u010det DPH, tak\u017ee v praxi da\u0148 neplat\u00edte nav\u00edc.<\/li>\n
    2. Nejste pl\u00e1tce DPH v \u010cR.<\/strong> Pokud v\u00e1\u0161 obrat nedos\u00e1hne hranice pro povinn\u00e9 pl\u00e1tcovstv\u00ed DPH, ale p\u0159ij\u00edm\u00e1te slu\u017ebu z EU (nap\u0159. poplatek Airbnb z Irska), vznik\u00e1 v\u00e1m povinnost registrovat se jako osoba identifikovan\u00e1<\/strong> k DPH a podat p\u0159izn\u00e1n\u00ed k DPH elektronicky v m\u011bs\u00edc\u00edch, kdy vznikne zdaniteln\u00e9 pln\u011bn\u00ed, a p\u0159\u00edpadn\u011b zaplatit DPH. Tato registrace je pot\u0159eba pr\u00e1v\u011b proto, aby st\u00e1t evidoval DPH z p\u0159\u00edjm\u016f z EU, i kdy\u017e nejste b\u011b\u017en\u00fdm pl\u00e1tcem.<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n

      D\u00edky evropsk\u00e9 sm\u011brnici DAC7 Airbnb a dal\u0161\u00ed platformy pos\u00edlaj\u00ed finan\u010dn\u00ed spr\u00e1v\u011b informace o hostitel\u00edch a jejich p\u0159\u00edjmech<\/strong>. Finan\u010dn\u00ed \u00fa\u0159ad tak v\u00ed, kolik kdo vyd\u011blal<\/strong>, a m\u016f\u017ee snadno zkontrolovat, zda byly p\u0159\u00edjmy spr\u00e1vn\u011b zdan\u011bny.<\/p>\n

      Osoby, kter\u00e9 pronaj\u00edmaj\u00ed sv\u00e9 nemovitosti p\u0159es Airbnb a sv\u00e9 p\u0159\u00edjmy z t\u00e9to aktivity nedanili, nebo danili nespr\u00e1vn\u011b, se mus\u00ed p\u0159ipravit na v\u00fdzvu finan\u010dn\u00edho \u00fa\u0159adu k dodate\u010dn\u00e9mu p\u0159izn\u00e1n\u00ed dan\u011b a p\u0159\u00edpadn\u00e9mu doplacen\u00ed s pen\u00e1le.<\/p>\n

      I \u0159idi\u010d Uberu je podnikatel jako ka\u017ed\u00fd jin\u00fd<\/h2>\n

      Slu\u017eby sd\u00edlen\u00e9 ekonomiky jsou dnes b\u011b\u017enou sou\u010d\u00e1st\u00ed osobn\u00ed p\u0159epravy. Platformy jako Uber nebo Bolt<\/strong> funguj\u00ed v \u010cesk\u00e9 republice v jasn\u011b definovan\u00e9m legislativn\u00edm r\u00e1mci.<\/p>\n

      Novela z\u00e1kona o silni\u010dn\u00ed doprav\u011b, kter\u00e1 vstoupila v platnost v roce 2020, je toti\u017e postavila na stejnou \u00farove\u0148 jako klasick\u00e9 taxislu\u017eby<\/strong>. Umo\u017enila nap\u0159\u00edklad pou\u017e\u00edvat mobiln\u00ed aplikaci m\u00edsto taxametru a zjednodu\u0161ila n\u011bkter\u00e9 administrativn\u00ed po\u017eadavky na \u0159idi\u010de.<\/p>\n

      Jak je to ale s dan\u011bmi, kdy\u017e se chcete \u017eivit jako \u0159idi\u010d Uberu?<\/p>\n

        \n
      1. \u017divnost<\/strong>. Op\u011bt mus\u00edte m\u00edt platn\u00e9 \u017eivnostensk\u00e9 opr\u00e1vn\u011bn\u00ed. V p\u0159\u00edpad\u011b p\u0159epravy osob jde o\u00a0koncesovanou \u017eivnost v oboru Silni\u010dn\u00ed motorov\u00e1 doprava <\/strong>\u2013 osobn\u00ed, provozovanou\u00a0vozidly ur\u010den\u00fdmi pro p\u0159epravu nejv\u00fd\u0161e 9 osob v\u010detn\u011b \u0159idi\u010de. Zah\u00e1jen\u00ed podnik\u00e1n\u00ed mus\u00edte ozn\u00e1mit finan\u010dn\u00edmu \u00fa\u0159adu. Tato povinnost se ale dnes obvykle spln\u00ed automaticky p\u0159i zalo\u017een\u00ed \u017eivnosti na \u017eivnostensk\u00e9m \u00fa\u0159ad\u011b, kter\u00fd registraci p\u0159ed\u00e1 p\u0159\u00edslu\u0161n\u00fdm instituc\u00edm.\u00a0<\/li>\n
      2. Da\u0148 z p\u0159\u00edjm\u016f a poji\u0161t\u011bn\u00ed. <\/strong>Ve\u0161ker\u00e9 p\u0159\u00edjmy z Uberu mus\u00edte\u00a0\u0159\u00e1dn\u011b danit. M\u00e1te povinnost v\u00e9st si da\u0148ovou evidenci nebo \u00fa\u010detnictv\u00ed<\/strong>, p\u0159\u00edpadn\u011b uplatnit v\u00fddajov\u00fd pau\u0161\u00e1l. Sou\u010dasn\u011b mus\u00edte ka\u017edoro\u010dn\u011b podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed.\u00a0Da\u0148 z p\u0159\u00edjm\u016f fyzick\u00fdch osob je 15 % ze z\u00e1kladu dan\u011b (p\u0159\u00edpadn\u011b 23 % u vy\u0161\u0161\u00edch p\u0159\u00edjm\u016f nad z\u00e1konn\u00fd limit). Pokud je tato \u010dinnost va\u0161\u00ed hlavn\u00ed samostatnou v\u00fdd\u011ble\u010dnou \u010dinnost\u00ed, nebo va\u0161e p\u0159\u00edjmy p\u0159ekro\u010d\u00ed rozhodnou \u010d\u00e1stku, mus\u00edte odv\u00e1d\u011bt tak\u00e9 soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed a pod\u00e1vat p\u0159\u00edslu\u0161n\u00e9 p\u0159ehledy.<\/li>\n
      3. Identifikovan\u00e1 osoba k DPH. <\/strong>Pokud nejste pl\u00e1tcem DPH <\/strong>(obrat v posledn\u00edch 12 m\u011bs\u00edc\u00edch nep\u0159es\u00e1hl 2 miliony korun), mus\u00edte se st\u00e1t tzv. identifikovanou osobou k DPH. D\u016fvodem je, \u017ee vyu\u017e\u00edv\u00e1te slu\u017eby spole\u010dnosti Uber, kter\u00e1 m\u00e1 s\u00eddlo v jin\u00e9m \u010dlensk\u00e9m st\u00e1t\u011b EU (Nizozem\u00ed).\u00a0Jako identifikovan\u00e1 osoba se pak mus\u00edte registrovat u finan\u010dn\u00edho \u00fa\u0159adu, p\u0159iznat a odv\u00e9st DPH z p\u0159ijat\u00fdch slu\u017eeb ze zahrani\u010d\u00ed a pod\u00e1vat p\u0159izn\u00e1n\u00ed k DPH za obdob\u00ed, kdy v\u00e1m byly slu\u017eby \u00fa\u010dtov\u00e1ny. Nejde o DPH, kter\u00e9 \u00fa\u010dtujete sv\u00fdm z\u00e1kazn\u00edk\u016fm<\/strong>, ale o da\u0148 z p\u0159ijat\u00fdch slu\u017eeb od zahrani\u010dn\u00ed platformy.<\/li>\n<\/ol>\n

        Dal\u0161\u00ed mo\u017enost\u00ed, jak jezdit pro Uber, je st\u00e1t se \u010dlenem tzv. \u201eflotily\u201d, co\u017e je s. r. o., pod kterou \u0159idi\u010d jezd\u00ed. V takov\u00e9m p\u0159\u00edpad\u011b je zam\u011bstnancem dan\u00e9 spole\u010dnosti a da\u0148ov\u00e9 povinnosti ne\u0159e\u0161\u00ed. <\/p>\n","protected":false},"excerpt":{"rendered":"

        Sd\u00edlen\u00e1 ekonomika m\u00e1 mnoho odp\u016frc\u016f Slu\u017eby sd\u00edlen\u00e9 ekonomiky zjednodu\u0161uj\u00ed podnik\u00e1n\u00ed. Umo\u017e\u0148uj\u00ed toti\u017e podnikat i t\u011bm, kte\u0159\u00ed by na to samostatn\u011b nem\u011bli prost\u0159edky. Vzr\u016fstaj\u00edc\u00ed po\u010det lid\u00ed, …<\/p>\n","protected":false},"author":2,"featured_media":18655,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[12,8],"tags":[50,87,54],"class_list":["post-1328","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-dan-z-prijmu-fyzickych-osob","tag-najem","tag-samostatna-cinnost"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1328","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=1328"}],"version-history":[{"count":3,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1328\/revisions"}],"predecessor-version":[{"id":18657,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1328\/revisions\/18657"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/18655"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=1328"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=1328"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=1328"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}