{"id":1362,"date":"2025-02-12T13:57:02","date_gmt":"2025-02-12T12:57:02","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/pausal-skutecne-vydaje-se-vam-vyplati\/"},"modified":"2025-02-12T13:57:05","modified_gmt":"2025-02-12T12:57:05","slug":"pausal-skutecne-vydaje-se-vam-vyplati","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/pausal-skutecne-vydaje-se-vam-vyplati\/","title":{"rendered":"Pau\u0161\u00e1ln\u00ed, nebo skute\u010dn\u00e9 v\u00fddaje. Co se v\u00e1m vyplat\u00ed?"},"content":{"rendered":"<h2>Co je to pau\u0161\u00e1ln\u00ed v\u00fddaj<\/h2>\n<p>\u010cesk\u00fd z\u00e1kon jej definuje jako <strong>leg\u00e1ln\u00ed fiktivn\u00ed v\u00fddaj<\/strong>, kter\u00fd si podnikatel (fyzick\u00e1 osoba) m\u016f\u017ee uplatnit. Setkat se m\u016f\u017eete i s pojmem <strong>v\u00fddaj procentem p\u0159\u00edjm\u016f<\/strong>.<\/p>\n<p>V praxi pau\u0161\u00e1ln\u00ed v\u00fddaje p\u0159edstavuj\u00ed v\u00fdrazn\u00e9 zjednodu\u0161en\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed pro mnoh\u00e9 OSV\u010c. Nemus\u00ed si toti\u017e v\u00e9st evidenci n\u00e1klad\u016f a i v letech, kdy \u017e\u00e1dn\u00e9 n\u00e1klady nem\u011bly, si mohou pon\u00ed\u017eit sv\u00e9 p\u0159\u00edjmy o 30\u201380 %. Z t\u011bchto procent, na rozd\u00edl od zam\u011bstnanc\u016f, <strong>neplat\u00ed dan\u011b<\/strong>.<\/p>\n<p>TIP: P\u0159e\u010dt\u011bte si, co je to <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/pausalni-rezim-a-pausalni-dan-v-roce-2023\/\">pau\u0161\u00e1ln\u00ed da\u0148<\/a> a komu se vyplat\u00ed.<\/p>\n<h2>Maxim\u00e1ln\u00ed v\u00fd\u0161i n\u00e1klad\u016f ur\u010duje typ \u017eivnosti<\/h2>\n<p>Povinnosti spojen\u00e9 s uplat\u0148ov\u00e1n\u00edm pau\u0161\u00e1ln\u00edch v\u00fddaj\u016f se li\u0161\u00ed v z\u00e1vislosti na velikosti podnik\u00e1n\u00ed. <strong>Pl\u00e1tci DPH<\/strong> mus\u00ed v\u00e9st evidenci pro \u00fa\u010dely DPH a archivovat da\u0148ov\u00e9 doklady.<\/p>\n<p>Pokud <strong>nejste pl\u00e1tci DPH<\/strong> a chcete uplat\u0148ovat pau\u0161\u00e1ln\u00ed v\u00fddaje, mus\u00edte <strong>evidovat<\/strong> pouze z\u00e1znamy o p\u0159\u00edjmech, pohled\u00e1vk\u00e1ch a z\u00e1vazc\u00edch. Nevztahuje se na v\u00e1s povinnost da\u0148ov\u00e9 evidence.<\/p>\n<p>O v\u00fd\u0161i pau\u0161\u00e1lu rozhoduj\u00ed sazby a limity podle <strong>druhu obchodn\u00ed \u010dinnosti<\/strong>:<\/p>\n<ul>\n<li>\u0158emesln\u00e9 \u017eivnosti, zem\u011bd\u011blsk\u00e1 v\u00fdroba, lesn\u00ed a vodn\u00ed hospod\u00e1\u0159stv\u00ed \u2013 80 % z p\u0159\u00edjm\u016f,<\/li>\n<li>ostatn\u00ed \u017eivnosti (voln\u00e9, v\u00e1zan\u00e9 i koncesovan\u00e9) \u2013 60 % z p\u0159\u00edjm\u016f,<\/li>\n<li>svobodn\u00e1 povol\u00e1n\u00ed a autorsk\u00e1 tvorba \u2013 40 % z p\u0159\u00edjm\u016f,<\/li>\n<li>pron\u00e1jem \u2013 30 % z p\u0159\u00edjm\u016f.<\/li>\n<\/ul>\n<p>Maxim\u00e1ln\u00ed \u010d\u00e1stka, ze kter\u00e9 se pau\u0161\u00e1l vypo\u010d\u00edt\u00e1, \u010din\u00ed 2 miliony K\u010d.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\n<p><strong>Pau\u0161\u00e1l<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Maxim\u00e1ln\u00ed v\u00fd\u0161e uplatniteln\u00fdch v\u00fddaj\u016f<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>80 %<\/p>\n<\/td>\n<td>\n<p>1 600 000 K\u010d<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>60 %<\/p>\n<\/td>\n<td>\n<p>1 200 000 K\u010d<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>40 %<\/p>\n<\/td>\n<td>\n<p>800 000 K\u010d<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>30 %<\/p>\n<\/td>\n<td>\n<p>600 000 K\u010d<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Z\u00e1rove\u0148<\/strong> p\u0159i uplatn\u011bn\u00ed pau\u0161\u00e1ln\u00edch v\u00fddaj\u016f m\u016f\u017eete vyu\u017e\u00edt <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/danove-zvyhodneni-dite-roce-2020-ziskate-jako-rodice-slevu-dani\/\">slevu na d\u00edt\u011b<\/a> a <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/co-musite-splnit-pro-uplatneni-slevy-na-manzelku-v-roce-2022\/\">na partnera<\/a> s rozhodn\u00fdmi p\u0159\u00edjmy ni\u017e\u0161\u00edmi ne\u017e 68 000 K\u010d za rok.<br \/><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\": 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     });\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\/1362\">\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\/1362\">\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><\/p>\n<h2>Chcete uplatnit skute\u010dn\u00e9 v\u00fddaje? Uchov\u00e1vejte si doklady<\/h2>\n<p><strong>Skute\u010dn\u00e9 v\u00fddaje<\/strong> jsou takov\u00e9 v\u00fddaje, kter\u00e9 opravdu zaplat\u00edte. To je hlavn\u00ed rozd\u00edl od pau\u0161\u00e1ln\u00edch v\u00fddaj\u016f. Jako podnikatel si mus\u00edte uchovat v\u0161echny doklady od firem a subjekt\u016f. Ty se\u010dtete a v\u00fdslednou sumu ode\u010dtete od sv\u00e9ho celkov\u00e9ho obratu. Pokud jste OSV\u010c a uplat\u0148ujete re\u00e1ln\u00e9 v\u00fddaje, zpravidla vedete da\u0148ovou evidenci.<\/p>\n<p>P\u0159\u00edklady skute\u010dn\u00fdch v\u00fddaj\u016f:<\/p>\n<ul>\n<li>Movit\u00fd i nemovit\u00fd majetek,<\/li>\n<li>vyu\u017eit\u00ed slu\u017eeb,<\/li>\n<li>neuhrazen\u00e1 pohled\u00e1vka,<\/li>\n<li>n\u00e1klady na provoz vozidla.<\/li>\n<\/ul>\n<h2>Co se v\u00edc vyplat\u00ed?<\/h2>\n<p>Abyste v\u016fbec mohli uva\u017eovat o skute\u010dn\u00fdch v\u00fddaj\u00edch, mus\u00edte si poctiv\u011b evidovat ve\u0161ker\u00e9 doklady. Potom m\u016f\u017eete posoudit, jestli se v\u00e1m vyplat\u00ed uplatnit skute\u010dn\u00e9 v\u00fddaje, nebo ty pau\u0161\u00e1ln\u00ed.<\/p>\n<ol>\n<li>Pau\u0161\u00e1ln\u00ed v\u00fddaje uplatn\u011bte v p\u0159\u00edpadech, kdy:\n<ul>\n<li>jsou va\u0161e skute\u010dn\u00e9 v\u00fddaje ni\u017e\u0161\u00ed ne\u017e ty pau\u0161\u00e1ln\u00ed (vypo\u010d\u00edt\u00e1te je procentem z p\u0159\u00edjm\u016f uveden\u00fdm v\u00fd\u0161e v \u010dl\u00e1nku),<\/li>\n<li>skute\u010dn\u00e9 v\u00fddaje jsou sice o n\u011bco vy\u0161\u0161\u00ed, ale nestoj\u00ed v\u00e1m to za n\u00e1ro\u010dnou administrativu (p\u0159edev\u0161\u00edm dokl\u00e1d\u00e1n\u00ed ve\u0161ker\u00fdch re\u00e1ln\u00fdch n\u00e1klad\u016f a posuzov\u00e1n\u00ed, jestli se jedn\u00e1 o da\u0148ov\u011b uplatniteln\u00e9 v\u00fddaje).<\/li>\n<\/ul>\n<\/li>\n<li>Skute\u010dn\u00e9 v\u00fddaje uplatn\u011bte, kdy\u017e:\n<ul>\n<li>jsou skute\u010dn\u00e9 v\u00fddaje vy\u0161\u0161\u00ed ne\u017e ty, kter\u00e9 v\u00e1m vych\u00e1zej\u00ed vypo\u010d\u00edt\u00e1n\u00edm pau\u0161\u00e1lu (v tomto p\u0159\u00edpad\u011b myslete i na p\u0159\u00edjmov\u00fd limit 2 miliony K\u010d v p\u0159\u00edpad\u011b pau\u0161\u00e1ln\u00edch v\u00fddaj\u016f).<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<h2>P\u0159\u00edklady:<\/h2>\n<p><strong>1. Kdy uplatnit pau\u0161\u00e1ln\u00ed v\u00fddaje.<\/strong><\/p>\n<p><em>Podnikatel Jan Nov\u00e1k se \u017eiv\u00ed jako program\u00e1tor na voln\u00e9 noze, a proto nem\u00e1 na sv\u00e9 podnik\u00e1n\u00ed vysok\u00e9 v\u00fddaje. Za lo\u0148sk\u00fd rok \u010dinily 160 000 K\u010d. Jeho p\u0159\u00edjmy byly v minul\u00e9m roce 850 000 K\u010d. Proto\u017ee m\u00e1 Jan volnou \u017eivnost, m\u016f\u017ee uplatnit 60% v\u00fddajov\u00fd pau\u0161\u00e1l, ze kter\u00e9ho vyplynou v\u00fddaje ve v\u00fd\u0161i 510 000 K\u010d. Jednozna\u010dn\u011b se mu tak vyplat\u00ed uplatnit v\u00fddaje pau\u0161\u00e1lem.<\/em><\/p>\n<p><strong>2. Kdy uplatnit skute\u010dn\u00e9 v\u00fddaje.<\/strong><\/p>\n<p><em>Podnikatel Jaroslav Nov\u00e1k se \u017eiv\u00ed jako zem\u011bd\u011blec, jeho v\u00fddaje jsou tedy pom\u011brn\u011b vysok\u00e9 a vede si da\u0148ovou evidenci. Za lo\u0148sk\u00fd rok jeho p\u0159\u00edjmy \u010dinily 1 850 000 K\u010d a v\u00fddaje 1 550 000 K\u010d. Proto\u017ee m\u00e1 Jaroslav volnou \u017eivnost v zem\u011bd\u011blsk\u00e9 v\u00fdrob\u011b, m\u016f\u017ee uplatnit 80% v\u00fddajov\u00fd pau\u0161\u00e1l, ze kter\u00e9ho by vyplynuly v\u00fddaje 1 480 000 K\u010d. Je pro n\u011bj lep\u0161\u00ed, kdy\u017e uplatn\u00ed re\u00e1ln\u00e9 v\u00fddaje, proto\u017ee jsou vy\u0161\u0161\u00ed ne\u017e ty, kter\u00e9 by mohl uplatnit pau\u0161\u00e1ln\u011b.<\/em><\/p>\n<p>Pro <strong>veden\u00ed da\u0148ov\u00e9 evidence<\/strong> je vhodn\u00fd \u00fa\u010detn\u00ed program Money S3. M\u00e1te v n\u011bm jak vystaven\u00e9 faktury (p\u0159\u00edjmy), tak p\u0159ijat\u00e9 faktury (re\u00e1ln\u00e9 v\u00fddaje). Nav\u00edc v n\u011bm m\u016f\u017eete v\u00e9st i dal\u0161\u00ed firemn\u00ed agendu, nap\u0159\u00edklad:<\/p>\n<ul>\n<li>skladov\u00e9 hospod\u00e1\u0159stv\u00ed,<\/li>\n<li>knihu j\u00edzd<\/li>\n<li>mzdy,<\/li>\n<li>adres\u00e1\u0159 klient\u016f.<\/li>\n<\/ul>\n<p>St\u00e1hn\u011bte si \u00fa\u010detn\u00ed program <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">Money S3 zdarma<\/a> a vyzkou\u0161ejte si ho. M\u016f\u017eete ho pou\u017e\u00edvat bezplatn\u011b, dokud nevy\u010derp\u00e1te limity bezplatn\u00e9 verze. Pokud m\u00e1te mal\u00e9 podnik\u00e1n\u00ed, vysta\u010d\u00edte si s jeho bezplatnou verz\u00ed i n\u011bkolik m\u011bs\u00edc\u016f.<\/p>\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Co je to pau\u0161\u00e1ln\u00ed v\u00fddaj \u010cesk\u00fd z\u00e1kon jej definuje jako leg\u00e1ln\u00ed fiktivn\u00ed v\u00fddaj, kter\u00fd si podnikatel (fyzick\u00e1 osoba) m\u016f\u017ee uplatnit. Setkat se m\u016f\u017eete i s &#8230;<\/p>\n","protected":false},"author":2,"featured_media":1363,"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":[50,125,55],"class_list":["post-1362","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-danova-evidence","tag-pausalni-vydaje"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1362","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=1362"}],"version-history":[{"count":12,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1362\/revisions"}],"predecessor-version":[{"id":16750,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1362\/revisions\/16750"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/1363"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=1362"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=1362"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=1362"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}