{"id":1488,"date":"2019-10-31T22:00:00","date_gmt":"2019-10-31T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/novela-eet-zakona-za-rohem-3-4-vlna-off-line-eet-male-podnikatele\/"},"modified":"2025-03-20T12:26:12","modified_gmt":"2025-03-20T11:26:12","slug":"novela-eet-zakona-za-rohem-3-4-vlna-off-line-eet-male-podnikatele","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/novela-eet-zakona-za-rohem-3-4-vlna-off-line-eet-male-podnikatele\/","title":{"rendered":"Novela EET z\u00e1kona: za rohem je 3. a 4. vlna a \u201eoff-line\u201d EET pro mal\u00e9 podnikatele"},"content":{"rendered":"<p>Poslanci schv\u00e1lili <a href=\"http:\/\/www.psp.cz\/sqw\/historie.sqw?o=8&amp;t=205\" target=\"_blank\" rel=\"noopener noreferrer\">novelu z\u00e1kona o EET<\/a>, kter\u00e1 9. \u0159\u00edjna 2019 vy\u0161la ve Sb\u00edrce z\u00e1kon\u016f. V praxi to znamen\u00e1, \u017ee <strong>od kv\u011btna 2020<\/strong> mus\u00ed elektronicky evidovat i podnikatel\u00e9 ze 3. a 4. vlny EET.<\/p>\n<p>U\u017e te\u010f eviduj\u00ed podnikatel\u00e9, kte\u0159\u00ed pat\u0159\u00ed do:<\/p>\n<ul>\n<li>1. vlny \u2013 typicky restaurace, kav\u00e1rny, hotely, penziony<\/li>\n<li>a do 2. vlny \u2013 malooobchod a velkoobchod.<\/li>\n<\/ul>\n<h3>Do nov\u00e9 3. vlny EET pat\u0159\u00ed:<\/h3>\n<ul>\n<li>svobodn\u00e1 povol\u00e1n\u00ed (pr\u00e1vn\u00edci, architekti, l\u00e9ka\u0159i, znalci atd.)<\/li>\n<li>zem\u011bd\u011blstv\u00ed, lesnictv\u00ed, ryb\u00e1\u0159stv\u00ed,<\/li>\n<li>pr\u016fmysl,<\/li>\n<li>z\u00e1sobov\u00e1n\u00ed vodou, sanace,<\/li>\n<li>pen\u011b\u017enictv\u00ed a nemovitosti,<\/li>\n<li>kulturn\u00ed akce,<\/li>\n<li>vzd\u011bl\u00e1v\u00e1n\u00ed<\/li>\n<li>a dal\u0161\u00ed.<\/li>\n<\/ul>\n<h3>Do nov\u00e9 4. vlny EET pat\u0159\u00ed:<\/h3>\n<ul>\n<li>\u0159emesla<\/li>\n<li>slu\u017eby (opravy po\u010d\u00edta\u010d\u016f, pran\u00ed a \u010di\u0161t\u011bn\u00ed od\u011bv\u016f, kade\u0159nictv\u00ed, poh\u0159ebn\u00ed slu\u017eby atd.)<\/li>\n<li>a v\u00fdroba (od\u011bv\u016f, plastov\u00fdch v\u00fdrobk\u016f, konstrukc\u00ed a kovod\u011bln\u00fdch v\u00fdrobk\u016f, n\u00e1bytku atd.).<\/li>\n<\/ul>\n<p>Podrobn\u00fd rozpis \u010dinnost\u00ed v\u010detn\u011b rozd\u011blen\u00ed podle k\u00f3d\u016f CZ NACE najdete v EET poradn\u011b.<\/p>\n<h2>EET od roku 2020: kl\u00ed\u010dovou novinkou je off-line evidence<\/h2>\n<p>Krom\u011b zapojen\u00ed podnikatel\u016f ze 3. a 4. vlny se spousty mal\u00fdch podnikatel\u016f dotkne i nov\u00fd <strong>zvl\u00e1\u0161tn\u00ed re\u017eim EET<\/strong>, zn\u00e1m\u011bj\u0161\u00ed jako \u201e<strong>off-line<\/strong>\u201d nebo \u201e<strong>pap\u00edrov\u00e1<\/strong>\u201d EET.<\/p>\n<p>Ke klasick\u00e9 on-line evidenci a evidenci ve zjednodu\u0161en\u00e9m re\u017eimu (pro podnikatele, kte\u0159\u00ed nejsou v dosahu internetu) tak p\u0159ibyla je\u0161t\u011b t\u0159et\u00ed varianta evidov\u00e1n\u00ed. Tu nejsp\u00ed\u0161 vyu\u017eij\u00ed <strong>nejmen\u0161\u00ed podnikatel\u00e9<\/strong>.<\/p>\n<p>Funguje to jednodu\u0161e: \u00fadaje o tr\u017eb\u011b neodes\u00edl\u00e1te do EET ihned, ale v souhrnu jednou za \u010dtvrt roku. Z\u00e1kazn\u00edk\u016fm proto nevyd\u00e1v\u00e1te klasick\u00e9 \u00fa\u010dtenky s povinn\u00fdmi k\u00f3dy FIK a BKP. M\u00edsto nich dostanou \u00fa\u010dtenku <strong>z p\u0159edti\u0161t\u011bn\u00e9ho pap\u00edrov\u00e9ho bloku<\/strong>, kter\u00e9 si zdarma vyzvednete na finan\u010dn\u00edm \u00fa\u0159ad\u011b.<\/p>\n<p>Tuto \u00fa\u010dtenku z\u00e1kazn\u00edkovi vyd\u00e1te <strong>p\u0159\u00edmo p\u0159i n\u00e1kupu<\/strong>, sami si p\u0159itom schov\u00e1te kopii. D\u016fle\u017eit\u00e9 je, \u017ee nesm\u00edte p\u0159eru\u0161it \u010d\u00edselnou \u0159adu \u00fa\u010dtenek, tak\u017ee v blo\u010dku nesm\u00edte p\u0159eskakovat ani \u00fa\u010dtenky vyhazovat.<\/p>\n<p>\u010ctvrtletn\u00ed formul\u00e1\u0159, kter\u00fd pod\u00e1v\u00e1te na finan\u010dn\u00ed spr\u00e1vu, se jmenuje \u201e<strong>ozn\u00e1men\u00ed o tr\u017eb\u00e1ch evidovan\u00fdch ve zvl\u00e1\u0161tn\u00edm re\u017eimu<\/strong>\u201d. K tomu vyu\u017eijte tiskopis ministerstva financ\u00ed nebo vlastn\u00ed dokument, kter\u00fd si vytvo\u0159\u00edte a vytisknete. \u00dadaje m\u016f\u017eete poslat i p\u0159es datovou schr\u00e1nku.<\/p>\n<p>Do formul\u00e1\u0159e budete pravd\u011bpodobn\u011b zad\u00e1vat \u00fadaje o ka\u017ed\u00e9 \u00fa\u010dtence \u2013 <strong>bli\u017e\u0161\u00ed informace<\/strong> o podob\u011b formul\u00e1\u0159e ani o zad\u00e1van\u00fdch \u00fadaj\u00edch ale finan\u010dn\u00ed spr\u00e1va dosud nezve\u0159ejnila.<\/p>\n<p>Proto se aktu\u00e1ln\u011b jev\u00ed jako nejrozumn\u011bj\u0161\u00ed pracovat na vypl\u0148ov\u00e1n\u00ed formul\u00e1\u0159e <strong>pr\u016fb\u011b\u017en\u011b<\/strong> a nenechat ho na posledn\u00ed chv\u00edli. I tak v\u00e1s to bude st\u00e1t hodn\u011b pr\u00e1ce a \u010dasu, ale u\u0161et\u0159\u00edte si nervy se zpracov\u00e1n\u00edm velk\u00e9ho objemu dat nar\u00e1z.<\/p>\n<h2>Kdo m\u00e1 n\u00e1rok na pap\u00edrovou EET<\/h2>\n<p>Pokud stoj\u00edte o pap\u00edrovou EET, mus\u00edte b\u00fdt <strong>poskytovatel zdravotn\u00edch slu\u017eeb<\/strong> placen\u00fd zdravotn\u00ed poji\u0161\u0165ovnou nebo fyzick\u00e1 osoba, kter\u00e1 spl\u0148uje <strong>3 podm\u00ednky<\/strong>. Tyto podm\u00ednky jsou:<\/p>\n<ol>\n<li>M\u00e1te <strong>maxim\u00e1ln\u011b dva zam\u011bstnance<\/strong>.<\/li>\n<li><strong>Nejste pl\u00e1tcem<\/strong> dan\u011b z p\u0159idan\u00e9 hodnoty.<\/li>\n<li>Va\u0161e p\u0159\u00edjmy za \u010dty\u0159i p\u0159edchoz\u00ed \u010dtvrtlet\u00ed ani va\u0161e p\u0159edpokl\u00e1dan\u00e9 p\u0159\u00edjmy za n\u00e1sleduj\u00edc\u00edch 12 m\u011bs\u00edc\u016f nep\u0159esahuj\u00ed <strong>600 tis\u00edc korun<\/strong>. Zapo\u010d\u00edt\u00e1vaj\u00ed se jen p\u0159\u00edjmy, kter\u00e9 spadaj\u00ed do EET \u2013 k nim nepat\u0159\u00ed nap\u0159\u00edklad bezhotovostn\u00ed p\u0159\u00edjmy. Z\u00e1rove\u0148 plat\u00ed, \u017ee zp\u016fsob odhadu o\u010dek\u00e1van\u00fdch p\u0159\u00edjm\u016f by \u00fa\u0159edn\u00edci je\u0161t\u011b m\u011bli zp\u0159esnit.<\/li>\n<\/ol>\n<p>A jak je to s podobou \u00fa\u010dtenek a zp\u016fsobem \u017e\u00e1dosti o off-line re\u017eim? P\u0159e\u010dt\u011bte si dal\u0161\u00ed podrobnosti o pap\u00edrov\u00e9 off-line evidenci v EET poradn\u011b.<\/p>\n<h2>Jak \u0159e\u0161it EET, pokud se t\u00edm nechcete zab\u00fdvat hodiny<\/h2>\n<p>S EET si m\u016f\u017eete poradit mnoha zp\u016fsoby. Nejmen\u0161\u00ed \u017eivnostn\u00edci s maxim\u00e1ln\u011b <strong>30 tr\u017ebami denn\u011b<\/strong>, kte\u0159\u00ed chod\u00ed \u010dasto <strong>za klienty<\/strong>, ocen\u00ed <a href=\"https:\/\/www.profipokladny.cz\/mobilni-tiskarna-cashino-ptp-ii-bt24-usb-pro-android-i-ios\/\" target=\"_blank\" rel=\"noopener noreferrer\">Mobiln\u00ed tisk\u00e1rnu Cashino<\/a>. Ta m\u00e1 kapesn\u00ed velikost, je lehk\u00e1 a propoj\u00edte ji p\u0159es Bluetooth s mobilem nebo tabletem, na kter\u00e9m m\u00e1te bezplatnou aplikaci <a href=\"https:\/\/profiuctenka.cz\/\" target=\"_blank\" rel=\"noopener noreferrer\">Profi \u00da\u010dtenka<\/a>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"style-svg\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/01\/mobil-2.png\" alt=\"\" width=\"668\" height=\"628\"><\/p>\n<p>Pokud m\u00e1te sp\u00ed\u0161 kolem 50 \u00fa\u010dtenek denn\u011b, ale pot\u0159ebujete vyr\u00e1\u017eet i do ter\u00e9nu a nechce se v\u00e1m opakovan\u011b propojovat tisk\u00e1rnu s mobilem, zvolte dotykovou pokladnu se <strong>zabudovanou<br \/>\ntisk\u00e1rnou<\/strong> <a href=\"https:\/\/www.profipokladny.cz\/profipad-plus-vcetne-dokovaci-stanice-zdarma\/\" target=\"_blank\" rel=\"noopener noreferrer\">ProfiPAD Plus<\/a>. Nabit\u00fd vydr\u017e\u00ed a\u017e <strong>5 dn\u00ed<\/strong>, m\u00e1 \u0161ikovn\u00e1 velk\u00e1 tla\u010d\u00edtka a rovnou v n\u011bm m\u00e1te p\u0159ipravenou prodejn\u00ed aplikaci Profi \u00da\u010dtenka, kter\u00e1 spl\u0148uje v\u0161echny po\u017eadavky EET, m\u016f\u017eete si do n\u00ed zad\u00e1vat polo\u017eky i skupiny zbo\u017e\u00ed a vyjet si t\u0159eba <strong>denn\u00ed nebo m\u011bs\u00ed\u010dn\u00ed uz\u00e1v\u011brku<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"style-svg\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/01\/profipadplus-2.png\" alt=\"\" width=\"668\" height=\"413\"><\/p>\n<p>Pro spoustu prodejc\u016f je d\u016fle\u017eit\u00e9 umo\u017enit sv\u00fdm z\u00e1kazn\u00edk\u016fm <strong>platby kartou<\/strong>. Pokud k nim pat\u0159\u00edte i vy, po\u0159i\u010fte si na EET dotykovou pokladnu <a href=\"https:\/\/www.profipokladny.cz\/pokladni-zasuvka-cd-530-12v-rj-12-6-pin-cerna\/\" target=\"_blank\" rel=\"noopener noreferrer\">Smart 8<\/a>. Krom\u011b zabudovan\u00e9 tisk\u00e1rny m\u00e1 i termin\u00e1l pro platby kartou a p\u0159edem nainstalovanou Profi \u00da\u010dtenku.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"style-svg\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/01\/smart8-2.png\" alt=\"\" width=\"668\" height=\"435\"><\/p>\n<p>Pokud pou\u017e\u00edv\u00e1te <strong>faktura\u010dn\u00ed syst\u00e9m<\/strong>, usnadn\u00ed v\u00e1m pravd\u011bpodobn\u011b \u017eivot EET moduly a funkce, kter\u00e9 u\u017e jsou sou\u010d\u00e1st\u00ed syst\u00e9mu kv\u016fli podnikatel\u016fm <strong>z prvn\u00ed a druh\u00e9 vlny<\/strong>. P\u0159\u00edkladem je <a href=\"https:\/\/www.idoklad.cz\/blog\/idoklad-je-pripraveny-na-eet\" target=\"_blank\" rel=\"noopener noreferrer\">iDoklad se svou funkc\u00ed Elektronick\u00e1 evidence tr\u017eeb<\/a> nebo <a href=\"https:\/\/money.cz\/navod\/eet-v-money-s3\/\" target=\"_blank\" rel=\"noopener noreferrer\">Money S3 s modulem Evidence tr\u017eeb<\/a>.<\/p>\n<h2>Co p\u0159in\u00e1\u0161\u00ed novela pro 1. a 2. vlnu<\/h2>\n<p>Na pap\u00edrovou EET maj\u00ed n\u00e1rok nejen podnikatel\u00e9 z 3. a 4. vlny, <strong>ale i ti z 1. a 2. vlny<\/strong>. U nich bude ov\u0161em aplikace do praxe obt\u00ed\u017en\u011bj\u0161\u00ed \u2013 \u010d\u00edm v\u00edc n\u00e1kup\u016f a \u00fa\u010dtenek, t\u00edm v\u00edce pr\u00e1ce se zpracov\u00e1n\u00edm \u010dtvrtletn\u00edho formul\u00e1\u0159e pro finan\u010dn\u00ed spr\u00e1vu. Proto se off-line EET hod\u00ed sp\u00ed\u0161e pro podnikatele <strong>s ni\u017e\u0161\u00edmi des\u00edtkami tr\u017eeb denn\u011b<\/strong>.<\/p>\n<p>S novelou se tak\u00e9 kompletuje seznam v\u00fdjimek z EET. K nim pat\u0159\u00ed:<\/p>\n<ul>\n<li><strong>telekomunika\u010dn\u00ed slu\u017eby<\/strong>: p\u0159edplacen\u00e9 karty, \u010derp\u00e1n\u00ed kreditu, n\u00e1kup j\u00edzdenky na MHD p\u0159es SMS,<\/li>\n<li><strong>hazardn\u00ed hry<\/strong> (podl\u00e9haj\u00ed z\u00e1konu o hazardu),<\/li>\n<li><strong>obchodn\u00ed leteck\u00e1 doprava<\/strong>: nap\u0159\u00edklad v\u00fdb\u011br sedadla,<\/li>\n<li><strong>nevidom\u00ed podnikatel\u00e9 a \u017eivnostn\u00edci<\/strong>,<\/li>\n<li><strong>p\u0159edv\u00e1no\u010dn\u00ed prodej ryb<\/strong> v obdob\u00ed od 18. prosince do 24. prosince<\/li>\n<li>a <strong>provozov\u00e1n\u00ed soci\u00e1ln\u00edch slu\u017eeb<\/strong>.<\/li>\n<\/ul>\n<p>Pro podnikatele z 1. a 2. vlny novela znamen\u00e1 jedin\u00e9 \u2013 nemus\u00ed se p\u0159ipravovat na <strong>\u017e\u00e1dn\u00e9 zm\u011bny<\/strong>. Pokud ne\u017e\u00e1daj\u00ed o off-line EET ani nespadaj\u00ed do v\u00fdjimek, nic se pro n\u011b nem\u011bn\u00ed.<\/p>\n<h2>Kde zjist\u00edte dal\u0161\u00ed podrobnosti<\/h2>\n<p>Kl\u00ed\u010dov\u00fdm dokumentem pro uveden\u00ed EET do praxe je <strong>metodika k z\u00e1konu o EET<\/strong>. Vydala ji finan\u010dn\u00ed spr\u00e1va a jej\u00ed <a href=\"https:\/\/www.etrzby.cz\/assets\/cs\/prilohy\/Archiv\/Metodika_k_evidenci_trzeb_v4.0.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">aktu\u00e1ln\u00ed verzi najdete zde<\/a>.<\/p>\n<p>Novinky z novely z\u00e1kona o EET ale je\u0161t\u011b v metodice propsan\u00e9 nejsou. To znamen\u00e1, \u017ee dal\u0161\u00ed podrobnosti o off-line re\u017eimu lze o\u010dek\u00e1vat ve chv\u00edli, kdy \u00fa\u0159edn\u00edci zaktualizuj\u00ed metodiku. Novinky a aktualizaci metodiky sledujte na webu <a href=\"https:\/\/www.etrzby.cz\/\" target=\"_blank\" rel=\"noopener noreferrer\">etrzby.cz<\/a>, kter\u00fd provozuje finan\u010dn\u00ed spr\u00e1va a t\u00fdk\u00e1 se v\u00fdhradn\u011b EET.<\/p>\n<p>Aktu\u00e1ln\u00ed informace najdete tak\u00e9 v EET poradn\u011b, kter\u00e1 pravideln\u011b p\u0159ipravuje \u010dl\u00e1nky o v\u0161em d\u016fle\u017eit\u00e9m kolem EET.<\/p>\n<p><strong>Cel\u00fd z\u00e1kon o elektronick\u00e9 evidenci tr\u017eeb byl zru\u0161en s&nbsp;\u00fa\u010dinnost\u00ed od 1. 1. 2023.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Poslanci schv\u00e1lili novelu z\u00e1kona o EET, kter\u00e1 9. \u0159\u00edjna 2019 vy\u0161la ve Sb\u00edrce z\u00e1kon\u016f. V praxi to znamen\u00e1, \u017ee od kv\u011btna 2020 mus\u00ed elektronicky evidovat &#8230;<\/p>\n","protected":false},"author":2,"featured_media":1492,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[23,5],"tags":[60],"class_list":["post-1488","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-eet","category-podnikani","tag-elektronicka-evidence-trzeb-eet"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1488","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=1488"}],"version-history":[{"count":9,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1488\/revisions"}],"predecessor-version":[{"id":17125,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1488\/revisions\/17125"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/1492"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=1488"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=1488"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=1488"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}