{"id":14883,"date":"2024-07-01T07:00:00","date_gmt":"2024-07-01T05:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=14883"},"modified":"2025-08-03T11:10:53","modified_gmt":"2025-08-03T09:10:53","slug":"jak-uctovat-jako-fyzicka-osoba-v-podvojnem-ucetnictvi","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-jako-fyzicka-osoba-v-podvojnem-ucetnictvi\/","title":{"rendered":"Jak \u00fa\u010dtovat jako fyzick\u00e1 osoba v podvojn\u00e9m \u00fa\u010detnictv\u00ed?"},"content":{"rendered":"<h2>Veden\u00ed podvojn\u00e9ho \u00fa\u010detnictv\u00ed fyzick\u00fdch osob<\/h2>\n<p>Dle Zo\u00da jsou \u00fa\u010detn\u00edmi jednotkami:<\/p>\n<ol>\n<li>pr\u00e1vnick\u00e9 osoby, kter\u00e9 maj\u00ed s\u00eddlo na \u00fazem\u00ed \u010cesk\u00e9 republiky, a to bez ohledu na skute\u010dnost, zda se jedn\u00e1 o podnikatelsk\u00e9 nebo neziskov\u00e9 subjekty. V\u00a0p\u0159\u00edpad\u011b podnikatelsk\u00fdch pr\u00e1vnick\u00fdch osob se definice \u00fa\u010detn\u00ed jednotky vztahuje na v\u0161echny obchodn\u00ed korporace, tj. akciov\u00e9 spole\u010dnosti, spole\u010dnosti s\u00a0ru\u010den\u00edm omezen\u00fdm, ve\u0159ejn\u00e9 obchodn\u00ed spole\u010dnosti, komanditn\u00ed spole\u010dnosti a dru\u017estva. Z\u00a0nepodnikatelsk\u00fdch subjekt\u016f se jedn\u00e1 zejm\u00e9na o politick\u00e9 strany a politick\u00e1 hnut\u00ed, spolky, c\u00edrkve a n\u00e1bo\u017eensk\u00e9 spole\u010dnosti, nadace a nada\u010dn\u00ed fondy, spole\u010denstv\u00ed vlastn\u00edk\u016f jednotek,<\/li>\n<li>zahrani\u010dn\u00ed pr\u00e1vnick\u00e9 osoby a zahrani\u010dn\u00ed jednotky, kter\u00e9 jsou podle pr\u00e1vn\u00edho \u0159\u00e1du, podle kter\u00e9ho jsou zalo\u017eeny nebo z\u0159\u00edzeny, \u00fa\u010detn\u00ed jednotkou, nebo jsou povinny v\u00e9st \u00fa\u010detnictv\u00ed, pokud na \u00fazem\u00ed \u010cesk\u00e9 republiky podnikaj\u00ed nebo provozuj\u00ed jinou \u010dinnost podle zvl\u00e1\u0161tn\u00edch p\u0159edpis\u016f,<\/li>\n<li>organiza\u010dn\u00ed slo\u017eky st\u00e1tu jako nap\u0159\u00edklad ministerstva a jin\u00e9 spr\u00e1vn\u00ed \u00fa\u0159ady st\u00e1tu, soudy,<\/li>\n<li>fyzick\u00e9 osoby, kter\u00e9 spl\u0148uj\u00ed podm\u00ednky dle Zo\u00da.<\/li>\n<\/ol>\n<p>V\u00a0p\u0159\u00edpad\u011b fyzick\u00fdch osob (bod \u010d. 4) jsou \u00fa\u010detn\u00ed jednotkou:<\/p>\n<p>1. Fyzick\u00e9 osoby zapsan\u00e9 v\u00a0obchodn\u00edm rejst\u0159\u00edku.<\/p>\n<p>Do obchodn\u00edho rejst\u0159\u00edku se zapisuj\u00ed fyzick\u00e9 osoby, kter\u00e9 jsou podnikateli a na \u00fazem\u00ed \u010cesk\u00e9 republiky maj\u00ed bydli\u0161t\u011b nebo podnikaj\u00ed a po\u017e\u00e1daj\u00ed o z\u00e1pis, nebo jim povinnost z\u00e1pisu stanov\u00ed z\u00e1kon.<\/p>\n<p>2. Fyzick\u00e9 osoby podnikaj\u00ed a p\u0159ekro\u010d\u00ed obrat za bezprost\u0159edn\u011b p\u0159edch\u00e1zej\u00edc\u00ed kalend\u00e1\u0159n\u00ed rok \u010d\u00e1stku ve v\u00fd\u0161i K\u010d 25.000.000,&#8211;.<\/p>\n<p>Obratem se v\u00a0tomto p\u0159\u00edpad\u011b rozum\u00ed pojem vymezen\u00fd z\u00e1konem \u010d. 235\/2004 Sb., o dani z\u00a0p\u0159idan\u00e9 hodnoty, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f. Do obratu se pro pot\u0159eby Zo\u00da zahrnuj\u00ed i pln\u011bn\u00ed osvobozen\u00e1 od dan\u011b z\u00a0p\u0159idan\u00e9 hodnoty. \u00da\u010detn\u00ed jednotkou se st\u00e1v\u00e1 fyzick\u00e1 osoba od prvn\u00edho dne n\u00e1sleduj\u00edc\u00edho kalend\u00e1\u0159n\u00edho roku, kdy p\u0159ekro\u010dila stanoven\u00fd obrat.<\/p>\n<p>3. Fyzick\u00e9 osoby, kter\u00e9 se dobrovoln\u011b rozhodnou v\u00e9st podvojn\u00e9 \u00fa\u010detnictv\u00ed.<\/p>\n<p>4. Fyzick\u00e9 osoby, kter\u00e9 podnikaj\u00ed a jsou sdru\u017een\u00e9 ve spole\u010dnosti s\u00a0jinou \u00fa\u010detn\u00ed jednotkou.<\/p>\n<p>Fyzick\u00e1 osoba \u2013 podnikatel, kter\u00e1 je sdru\u017een\u00e1 ve spole\u010dnosti s\u00a0jinou \u00fa\u010detn\u00ed jednotkou, se podle Zo\u00da st\u00e1v\u00e1 \u00fa\u010detn\u00ed jednotkou. Spole\u010dn\u00edk sdru\u017een\u00fd ve spole\u010dnosti se d\u011bl\u00ed o v\u00fdsledek hospoda\u0159en\u00ed spole\u010dnosti, a kdyby v\u00a0r\u00e1mci spole\u010dnosti nastala kombinace, kdy n\u011bkte\u0159\u00ed spole\u010dn\u00edci vedou \u00fa\u010detnictv\u00ed a n\u011bkte\u0159\u00ed da\u0148ovou evidenci, bylo by rozd\u011blov\u00e1n\u00ed n\u00e1klad\u016f a v\u00fdnos\u016f, respektive v\u00fddaj\u016f a p\u0159\u00edjm\u016f nep\u0159ehledn\u00e9, v\u00a0praxi obt\u00ed\u017en\u011b realizovateln\u00e9 a nep\u0159\u00edli\u0161 pr\u016fkazn\u00e9.<\/p>\n<p>5. Fyzick\u00e1 osoba vede podvojn\u00e9 \u00fa\u010detnictv\u00ed na z\u00e1klad\u011b zvl\u00e1\u0161tn\u00edho pr\u00e1vn\u00edho p\u0159edpisu.<\/p>\n<p>Zo\u00da d\u00e1v\u00e1 prostor i jin\u00fdm z\u00e1kon\u016fm, respektive pr\u00e1vn\u00edm p\u0159edpis\u016fm stanovit povinnost veden\u00ed \u00fa\u010detnictv\u00ed. V\u00a0minulosti byla tato povinnost nap\u0159\u00edklad stanovena fyzick\u00fdm osob\u00e1m \u2013 soukrom\u00fdm l\u00e9ka\u0159\u016fm, nebo provozovatel\u016fm elektr\u00e1ren. \u00dapravou p\u0159\u00edslu\u0161n\u00fdch p\u0159edpis\u016f byla tato povinnost n\u00e1sledn\u011b zru\u0161ena.<\/p>\n<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\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\n                }\n            }).done(function (response, textStatus, jqXHR)\n            {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n            });\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\/14883\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Z\u00edskejte praktick\u00e9 tipy, jak \u00fa\u010dtovat            <\/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=\"S0\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14883\">\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>\n<p>Ve vazb\u011b na v\u00fd\u0161e uveden\u00e9 se tedy za \u00fa\u010detn\u00ed jednotku nepova\u017euj\u00ed:<\/p>\n<ol>\n<li>spole\u010dnost (v minulosti ozna\u010dovan\u00e1 za sdru\u017een\u00ed), obvykle fyzick\u00fdch osob. Spole\u010dnost nen\u00ed zp\u016fsobil\u00e1 k\u00a0\u017e\u00e1dn\u00fdm pr\u00e1vn\u00edm \u00fakon\u016fm a jin\u00fdm povinnostem a nen\u00ed tak\u00e9 \u00fa\u010detn\u00ed jednotkou. \u00da\u010detn\u00edmi jednotkami mohou b\u00fdt jednotliv\u00e9 fyzick\u00e9 osoby, pop\u0159\u00edpad\u011b pr\u00e1vnick\u00e9 osoby, kter\u00e9 se sdru\u017eily,<\/li>\n<li>fyzick\u00e9 osoby, kter\u00e9 <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/navod-jak-zdarma-a-jednoduse-vest-danovou-evidenci-v-excelu\/\">vedou da\u0148ovou evidenci<\/a> dle z\u00e1kona \u010d. 586\/1992 Sb., o dan\u00edch z\u00a0p\u0159\u00edjm\u016f, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f,<\/li>\n<li>fyzick\u00e9 osoby, kter\u00e9 uplat\u0148uj\u00ed sv\u00e9 v\u00fddaje na dosa\u017een\u00ed, zaji\u0161t\u011bn\u00ed a udr\u017een\u00ed p\u0159\u00edjm\u016f nikoliv v\u00a0jejich skute\u010dn\u00e9 v\u00fd\u0161i, ale procentn\u00ed v\u00fd\u0161\u00ed v\u00fddaj\u016f z\u00a0p\u0159\u00edjm\u016f. Tyto fyzick\u00e9 osoby pro pot\u0159eby zji\u0161t\u011bn\u00ed z\u00e1kladu dan\u011b z\u00a0p\u0159\u00edjm\u016f eviduj\u00ed pouze sv\u00e9 p\u0159\u00edjmy, od kter\u00fdch stanoven\u00fdm procentem od\u010d\u00edtaj\u00ed v\u00fddaje,<\/li>\n<li>fyzick\u00e9 osoby, kter\u00e9 jsou poplatn\u00edky v\u00a0pau\u0161\u00e1ln\u00edm re\u017eimu a uplat\u0148uj\u00ed pau\u0161\u00e1ln\u00ed da\u0148 dle z\u00e1kona \u010d. 586\/1992 Sb., o dan\u00edch z\u00a0p\u0159\u00edjm\u016f, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f,<\/li>\n<li>fyzick\u00e9 osoby, kter\u00e9 maj\u00ed p\u0159\u00edjmy z\u00a0n\u00e1jmu, respektive pachtu, nejsou \u00fa\u010detn\u00ed jednotkou, nebo\u0165 p\u0159\u00edjmy z\u00a0n\u00e1jmu se nepova\u017euj\u00ed za p\u0159\u00edjmy z\u00a0podnik\u00e1n\u00ed nebo jin\u00e9 samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti.<\/li>\n<\/ol>\n<h2>Z\u00e1kladn\u00ed aspekty podvojn\u00e9ho \u00fa\u010detnictv\u00ed, kter\u00e9 vede fyzick\u00e1 osoba<\/h2>\n<p>Z\u00e1kladn\u00ed rozd\u00edl p\u0159i veden\u00ed podvojn\u00e9ho \u00fa\u010detnictv\u00ed fyzickou osobou p\u0159edstavuje pou\u017e\u00edv\u00e1n\u00ed \u00fa\u010dtu 491 \u2013 \u00da\u010det individu\u00e1ln\u00edho podnikatele, nam\u00edsto \u00fa\u010dt\u016f vlastn\u00edho kapit\u00e1lu zn\u00e1m\u00fdch z\u00a0podvojn\u00e9ho \u00fa\u010detnictv\u00ed pr\u00e1vnick\u00fdch osob. \u00da\u010det 491 je tedy \u00fa\u010det pasivn\u00ed, p\u0159\u00edr\u016fstky na tomto \u00fa\u010dtu, jako\u017eto zdroji kryt\u00ed, se \u00fa\u010dtuj\u00ed na stranu \u201eDal\u201c (ve prosp\u011bch) a sn\u00ed\u017een\u00ed na stranu \u201eM\u00e1 d\u00e1ti\u201c (na vrub).<\/p>\n<p>Pokud podnikatel, fyzick\u00e1 osoba, vkl\u00e1d\u00e1 pen\u011b\u017en\u00ed prost\u0159edky nebo majetkov\u00e9 slo\u017eky ze soukrom\u00e9ho majetku do obchodn\u00edho majetku, \u00fa\u010dtuje na vrub (MD) p\u0159\u00edslu\u0161n\u00fdch majetkov\u00fdch \u00fa\u010dt\u016f a ve prosp\u011bch (D) \u00fa\u010dtu 491 \u2013 \u00da\u010det individu\u00e1ln\u00edho podnikatele. Naopak, pokud podnikatel, fyzick\u00e1 osoba, p\u0159ev\u00e1d\u00ed pen\u011b\u017en\u00ed prost\u0159edky nebo majetkov\u00e9 slo\u017eky z\u00a0obchodn\u00edho majetku do soukrom\u00e9ho majetku, \u00fa\u010dtuje ve prosp\u011bch (D) p\u0159\u00edslu\u0161n\u00fdch majetkov\u00fdch \u00fa\u010dt\u016f a na vrub (MD) \u00fa\u010dtu 491 \u2013 \u00da\u010det individu\u00e1ln\u00edho podnikatele.<\/p>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/ucetni-a-danove-doklady-rozdily-druhy-a-nalezitosti\/\">\u00da\u010detn\u00ed doklady<\/a> jsou r\u016fzn\u00e9 dle charakteru \u00fa\u010detn\u00edho p\u0159\u00edpadu. P\u0159i otev\u00edr\u00e1n\u00ed \u00fa\u010detn\u00edch knih \u00fa\u010dtujeme <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-uctovat-ztratu-i-zisk-z-vysledku-hospodareni\/\">v\u00fdsledek hospoda\u0159en\u00ed p\u0159edchoz\u00edho \u00fa\u010detn\u00edho obdob\u00ed<\/a> na \u00fa\u010det 701 \u2013 Po\u010d\u00e1te\u010dn\u00ed \u00fa\u010det rozva\u017en\u00fd (na stranu \u201eM\u00e1 d\u00e1ti\u201c ztr\u00e1tu a na stranu \u201eDal\u201c zisk). Dal\u0161\u00edm \u00fa\u010detn\u00edm z\u00e1pisem z\u00fa\u010dtujeme v\u00fdsledek hospoda\u0159en\u00ed s\u00a0\u00fa\u010dtem 491 \u2013 <a href=\"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/ucet-491-jak-uctovat-individualniho-podnikatele-v-praxi\/\">\u00da\u010det individu\u00e1ln\u00edho podnikatele<\/a> tak, aby se \u00fa\u010det 431 \u2013 V\u00fdsledek hospoda\u0159en\u00ed ve schvalovac\u00edm \u0159\u00edzen\u00ed po tomto z\u00e1pisu vyrovnal.<\/p>\n\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  \n<h3>Praktick\u00fd p\u0159\u00edklad \u00fa\u010dtov\u00e1n\u00ed podvojn\u00e9ho \u00fa\u010detnictv\u00ed jako fyzick\u00e1 osoba<\/h3>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>\u00da\u010detn\u00ed doklad<\/strong><\/td>\n<td><strong>Text<\/strong><\/td>\n<td><strong>\u010c\u00e1stka<\/strong><\/td>\n<td><strong>MD<\/strong><\/td>\n<td><strong>D<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Intern\u00ed doklad<\/td>\n<td>Zisk p\u0159edchoz\u00edho \u00fa\u010detn\u00edho obdob\u00ed p\u0159i otev\u00edr\u00e1n\u00ed \u00fa\u010detn\u00edch knih<\/td>\n<td>K\u010d 130.000,&#8211;<\/td>\n<td>701<\/td>\n<td>431<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Vy\u00fa\u010dtov\u00e1n\u00ed zisku p\u0159edchoz\u00edho \u00fa\u010detn\u00edho obdob\u00ed<\/td>\n<td>K\u010d 130.000,&#8211;<\/td>\n<td>431<\/td>\n<td>491<\/td>\n<\/tr>\n<tr>\n<td>V\u00fdpis z\u00a0b\u011b\u017en\u00e9ho \u00fa\u010dtu<\/td>\n<td>Vklad podnikatele na b\u011b\u017en\u00fd \u00fa\u010det<\/td>\n<td>K\u010d 40.000,&#8211;<\/td>\n<td>221<\/td>\n<td>491<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>\u00da\u010detn\u00ed z\u016fstatkov\u00e1 cena vy\u0159azovan\u00e9ho automobilu z\u00a0obchodn\u00edho majetku<\/td>\n<td>K\u010d 230.000,&#8211;<\/td>\n<td>491<\/td>\n<td>082<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Vy\u0159azen\u00ed automobilu z\u00a0obchodn\u00edho majetku<\/td>\n<td>K\u010d 600.000,&#8211;<\/td>\n<td>082<\/td>\n<td>022<\/td>\n<\/tr>\n<tr>\n<td>V\u00fddajov\u00fd pokladn\u00ed doklad<\/td>\n<td>V\u00fdb\u011br hotovosti pro osobn\u00ed spot\u0159ebu<\/td>\n<td>K\u010d 80.000,&#8211;<\/td>\n<td>491<\/td>\n<td>211<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Z\u00e1v\u011br<\/h2>\n<p>Dle Zo\u00da existuj\u00ed vymezen\u00e9 situace, kdy fyzick\u00e1 osoba podnikatel vede podvojn\u00e9 \u00fa\u010detnictv\u00ed. Jedn\u00e1 se zejm\u00e9na o fyzick\u00e9 osoby 1) zapsan\u00e9 v\u00a0obchodn\u00edm rejst\u0159\u00edku, 2) podnikaj\u00edc\u00ed a p\u0159ekro\u010d\u00ed obrat za bezprost\u0159edn\u011b p\u0159edch\u00e1zej\u00edc\u00ed kalend\u00e1\u0159n\u00ed rok, kter\u00fd je vymezen dle z\u00e1kona \u010d. 235\/2004 Sb., o dani z\u00a0p\u0159idan\u00e9 hodnoty, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f, ve v\u00fd\u0161i K\u010d 25.000.000,&#8211;, 3) vedouc\u00ed podvojn\u00e9 \u00fa\u010detnictv\u00ed dobrovoln\u011b, 4) podnikaj\u00edc\u00ed ve spole\u010dnosti s\u00a0jinou \u00fa\u010detn\u00ed jednotkou, 5) vedouc\u00ed podvojn\u00e9 \u00fa\u010detnictv\u00ed dle zvl\u00e1\u0161tn\u00edho pr\u00e1vn\u00edho p\u0159edpisu. Aspekty \u00fa\u010dtov\u00e1n\u00ed u fyzick\u00e9 osoby se li\u0161\u00ed zejm\u00e9na v\u00a0nahrazen\u00ed jednotliv\u00fdch \u00fa\u010dt\u016f vlastn\u00edho kapit\u00e1lu \u00fa\u010dtem 491 \u2013 \u00da\u010det individu\u00e1ln\u00edho podnikatele.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Veden\u00ed podvojn\u00e9ho \u00fa\u010detnictv\u00ed fyzick\u00fdch osob Dle Zo\u00da jsou \u00fa\u010detn\u00edmi jednotkami: pr\u00e1vnick\u00e9 osoby, kter\u00e9 maj\u00ed s\u00eddlo na \u00fazem\u00ed \u010cesk\u00e9 republiky, a to bez ohledu na skute\u010dnost, &#8230;<\/p>\n","protected":false},"author":12,"featured_media":14888,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[360],"tags":[58,400,218,399,332],"class_list":["post-14883","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jak-uctovat","tag-money-s3","tag-ucetni-pojmy","tag-ucetni-program","tag-ucetni-zasady-a-zakon-o-ucetnictvi","tag-vedeni-ucetnictvi"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14883","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\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=14883"}],"version-history":[{"count":9,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14883\/revisions"}],"predecessor-version":[{"id":17723,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14883\/revisions\/17723"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/14888"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=14883"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=14883"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=14883"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}