{"id":1662,"date":"2021-04-30T10:00:00","date_gmt":"2021-04-30T10:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/co-se-meni-v-placeni-dani\/"},"modified":"2023-02-01T15:06:37","modified_gmt":"2023-02-01T14:06:37","slug":"co-se-meni-v-placeni-dani","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/co-se-meni-v-placeni-dani\/","title":{"rendered":"Covid-19: co se m\u011bn\u00ed v placen\u00ed dan\u00ed"},"content":{"rendered":"<div class=\"info-box\"><i class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/i><\/p>\n<p style=\"margin-top: 18px;\">Informace jsou aktu\u00e1ln\u00ed k 30. dubnu v 12:00.<a id=\"danove-priznani\"><\/a><\/p>\n<\/div>\n<h2>Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/h2>\n<p>Term\u00edn pro p\u00edsemn\u00e9 pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjmu pr\u00e1vnick\u00fdch osob, fyzick\u00fdch osob a vy\u00fa\u010dtov\u00e1n\u00ed sr\u00e1\u017ekov\u00e9 dan\u011b za rok 2020 se z <strong>1. dubna 2021<\/strong> posouv\u00e1 o jeden m\u011bs\u00edc, do 3. kv\u011btna 2021. Pokud p\u0159izn\u00e1n\u00ed pod\u00e1v\u00e1te elektronicky, m\u00e1te je\u0161t\u011b o m\u011bs\u00edc v\u00edc \u010dasu &#8211; do 1. \u010dervna 2021.<\/p>\n<p>Jestli\u017ee na p\u0159izn\u00e1n\u00ed zapomenete a da\u0148 nezaplat\u00edte, \u00fa\u0159edn\u00edci v\u00e1m vym\u011b\u0159\u00ed <strong>pen\u00e1le a \u00farok z prodlen\u00ed za nedoplatek dan\u011b<\/strong> od p\u016fvodn\u00edch term\u00edn\u016f, podle toho, jak\u00fdm zp\u016fsobem p\u0159izn\u00e1n\u00ed pod\u00e1te. Tedy od 1. dubna s p\u00edsemn\u00fdm pod\u00e1n\u00edm, od 3. kv\u011btna s elektronick\u00fdm pod\u00e1n\u00edm, nebo 1. \u010dervence, pokud za v\u00e1s pod\u00e1v\u00e1 p\u0159izn\u00e1n\u00ed da\u0148ov\u00fd poradce nebo m\u00e1te povinn\u00fd audit.<\/p>\n<p>Term\u00edny se t\u00fdkaj\u00ed:<\/p>\n<ul>\n<li>fyzick\u00fdch osob,<\/li>\n<li>podnikaj\u00edc\u00edch fyzick\u00fdch osob,<\/li>\n<li>pr\u00e1vnick\u00fdch osob.<\/li>\n<\/ul>\n<p>Opozdilc\u016fm letos \u00fa\u0159ady odpou\u0161t\u00ed <strong>pozdn\u00ed pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed ve lh\u016ft\u011b 5 pracovn\u00edch dn\u016f<\/strong> (tzv. toleran\u010dn\u00ed lh\u016fta), u platby dan\u011b se tento \u010das <strong>zkracuje na 4 kalend\u00e1\u0159n\u00ed dny<\/strong>.<\/p>\n<h3>Pen\u00e1le za pozdn\u00ed p\u0159izn\u00e1n\u00ed<\/h3>\n<p>Za ka\u017ed\u00fd den zpo\u017ed\u011bn\u00ed zaplat\u00edte <strong>0,05 % ze stanoven\u00e9 dan\u011b nebo 0,01 % stanoven\u00e9 da\u0148ov\u00e9 ztr\u00e1ty<\/strong> nav\u00edc. Od nov\u00e9ho roku tak\u00e9 plat\u00ed, \u017ee nejni\u017e\u0161\u00ed vymahateln\u00e1 pokuta je 1 000 K\u010d. Doposud tento limit \u010dinil 200 K\u010d. Nap\u0159\u00edklad p\u0159i prodlen\u00ed 30 dn\u016f a v\u00fd\u0161i dan\u011b 50 000 K\u010d by v\u00e1m d\u0159\u00edve \u00fa\u0159ady ud\u011blily pokutu 750 K\u010d. Nov\u011b v takov\u00e9m p\u0159\u00edpad\u011b \u00fa\u0159ady pokutu neud\u011bl\u00ed.<\/p>\n<h3>\u00daroky z prodlen\u00ed za nedoplatek dan\u011b<\/h3>\n<p>Tolerance p\u011bti pracovn\u00edch dn\u016f se letos u <strong>\u00farok\u016f z prodlen\u00ed sni\u017euje na 4 kalend\u00e1\u0159n\u00ed dny<\/strong>. Pokud pod\u00e1te p\u0159izn\u00e1n\u00ed po 1. dubnu, zaplat\u00edte pozdn\u00ed doplatek dan\u011b u\u017e od 5. dubna. K n\u011bmu se dopo\u010d\u00edt\u00e1te pomoc\u00ed repo sazby \u010cNB (aktu\u00e1ln\u011b 8 %), stanoven\u00e9 dan\u011b a po\u010dtu dn\u00ed prodlen\u00ed. Hranice pro vym\u011b\u0159en\u00ed \u00faroku z prodlen\u00ed se nov\u011b <strong>zvy\u0161uje z 200 K\u010d na 1 000 K\u010d<\/strong>.<\/p>\n<h3>Mo\u017enosti pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed<\/h3>\n<p>I letos bude n\u011bkolik mo\u017enost\u00ed, jak se vyhnete osobn\u00edmu kontaktu s \u00fa\u0159edn\u00edky a dodr\u017e\u00edte term\u00edn pod\u00e1n\u00ed a zaplacen\u00ed dan\u011b z p\u0159\u00edjm\u016f.<\/p>\n<ul>\n<li>Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed vypracujte elektronicky na nov\u00e9m port\u00e1le finan\u010dn\u00ed spr\u00e1vy Moje dan\u011b <a href=\"https:\/\/adisspr.mfcr.cz\/dpr\/adis\/idpr_epo\/epo2\/uvod\/vstup.faces\" target=\"_blank\" rel=\"noopener\">v aplikaci EPO<\/a>, kam se p\u0159ihl\u00e1s\u00edte n\u011bkolika zp\u016fsoby. Nap\u0159\u00edklad s ov\u011b\u0159en\u00fdm p\u0159ihl\u00e1\u0161en\u00edm do sv\u00e9 datov\u00e9 schr\u00e1nky, elektronickou ob\u010dankou s \u010dipem, aplikac\u00ed <a href=\"https:\/\/play.google.com\/store\/apps\/details?id=cz.mojedatovaschranka.mobilniklic\" target=\"_blank\" rel=\"noopener\">Mobiln\u00ed kl\u00ed\u010d eGovermentu<\/a>, se slu\u017ebou MojeID nebo internetov\u00fdm bankovnictv\u00edm va\u0161\u00ed banky, pokud v\u00e1m nab\u00eddla tzv. bankovn\u00ed identitu. Tu dnes nab\u00edz\u00ed nap\u0159\u00edklad \u010cSOB nebo \u010cesk\u00e1 spo\u0159itelna.<\/li>\n<li>Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed pak ode\u0161lete a da\u0148 rovnou zapla\u0165te elektronicky na nov\u00e9m port\u00e1le Finan\u010dn\u00ed spr\u00e1vy Moje dan\u011b <a href=\"https:\/\/adisspr.mfcr.cz\/dpr\/adis\/idpr_epo\/epo2\/uvod\/vstup.faces\" target=\"_blank\" rel=\"noopener\">v aplikaci EPO<\/a>. K autorizaci dokumentu nyn\u00ed posta\u010d\u00ed jen va\u0161e p\u0159ihl\u00e1\u0161en\u00ed. Vyberte si <a href=\"https:\/\/adisspr.mfcr.cz\/pmd\/epo\/formulare\" target=\"_blank\" rel=\"noopener\">pot\u0159ebn\u00fd formul\u00e1\u0159 ze seznamu<\/a> a postupujte podle instrukc\u00ed.<\/li>\n<li>Pokud nem\u00e1te datovou schr\u00e1nku ani elektronickou identitu, <strong>vypracujte da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed elektronicky p\u0159es port\u00e1l Moje dan\u011b v aplikaci EPO a po\u0161lete jej bez podpisu<\/strong>. Do 5 dn\u016f odevzdejte na finan\u010dn\u00edm \u00fa\u0159adu <strong>potvrzen\u00ed o pod\u00e1n\u00ed<\/strong>. Tiskopis k potvrzen\u00ed pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed najdete v posledn\u00edm kroku v aplikaci EPO, po nahr\u00e1n\u00ed sv\u00e9ho p\u0159izn\u00e1n\u00ed do syst\u00e9mu finan\u010dn\u00ed spr\u00e1vy. Najdete ho <strong>pod tla\u010d\u00edtkem \u201eE-tiskopis\u201c <\/strong>a lze ho z\u00edskat ze syst\u00e9mu i zp\u011btn\u011b. Vyti\u0161t\u011bn\u00e9 potvrzen\u00ed se sv\u00fdm podpisem po\u0161lete po\u0161tou a ve v\u00fdjime\u010dn\u00fdch p\u0159\u00edpadech odevzdejte fyzicky na podateln\u011b. Pokud nestihnete zaslat potvrzen\u00ed do 5 dn\u016f, mus\u00edte podat cel\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed znovu.<\/li>\n<li>Vypracujte da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed se v\u0161emi p\u0159\u00edlohami a potvr\u010fte je podpisem. V\u0161echny dokumenty <strong>za\u0161lete po\u0161tou na adresu m\u00edstn\u00ed pobo\u010dky finan\u010dn\u00edho \u00fa\u0159adu<\/strong>. Dopis hod\u00edte do schr\u00e1nky, nebo se zastav\u00edte na po\u0161t\u011b, nemus\u00edte jej pos\u00edlat ani doporu\u010den\u011b. Pokud se ob\u00e1v\u00e1te n\u00e1v\u0161t\u011bvy po\u0161ty, nebo jste v karant\u00e9n\u011b, pov\u011b\u0159te odesl\u00e1n\u00edm jinou osobu.<\/li>\n<li>S <a href=\"https:\/\/www.idoklad.cz\/vlastnosti\/doklady-pro-financni-urad\" target=\"_blank\" rel=\"noopener noreferrer\">p\u0159\u00edpravou podklad\u016f pro da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/a> v\u00e1m pom\u016f\u017ee i chytr\u00fd faktura\u010dn\u00ed syst\u00e9m jako iDoklad.<\/li>\n<li>Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed tak\u00e9 vypln\u00edte a po\u0161lete p\u0159es podnikov\u00fd syst\u00e9m krok po kroku, nap\u0159\u00edklad v <a href=\"https:\/\/money.cz\/vlastnosti\/danova-evidence-s3\/\">Money S3<\/a>.<\/li>\n<\/ul>\n<p>Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjmu <strong>nepos\u00edlejte na finan\u010dn\u00ed \u00fa\u0159ad e-mailem<\/strong>. \u00da\u0159edn\u00edci tuto formu neakceptuj\u00ed.<\/p>\n<p>Pokud m\u00e1te datovou schr\u00e1nku z\u0159\u00edzenou dobrovoln\u011b, pak ji nov\u011b <strong>nemus\u00edte pou\u017e\u00edt jako v\u00fdhradn\u00ed cestu<\/strong> pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed. D\u00e1le se sni\u017euje pokuta t\u011bm, kte\u0159\u00ed nedodr\u017e\u00ed elektronickou formu pod\u00e1n\u00ed, pokud datovou schr\u00e1nku pou\u017e\u00edvaj\u00ed povinn\u011b z 2 000 K\u010d na 1 000 K\u010d.<\/p>\n<p>Finan\u010dn\u00ed spr\u00e1va akceptuje i pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed <strong>skrz da\u0148ov\u00e9ho poradce, kter\u00e9mu d\u00e1te plnou moc s vlastnoru\u010dn\u00edm podpisem<\/strong>. Pohl\u00eddejte si, aby v\u00e1\u0161 da\u0148ov\u00fd poradce plnou moc doru\u010dil na Finan\u010dn\u00ed \u00fa\u0159ad do prvn\u00edho term\u00ednu \u2013 tedy 3. kv\u011btna 2021, jinak zprost\u0159edkovan\u00e9 pod\u00e1n\u00ed nebude mo\u017en\u00e9.<\/p>\n<h3>P\u0159izn\u00e1n\u00ed k dani v akciov\u00e9 spole\u010dnosti<\/h3>\n<p>Akciov\u00e1 spole\u010dnost, kter\u00e1 m\u00e1 zda\u0148ovac\u00ed obdob\u00ed od 1. \u0159\u00edjna 2019 do 30. z\u00e1\u0159\u00ed 2020, <strong>pod\u00e1v\u00e1 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed do 1. dubna 2021<\/strong>. Z\u00e1rove\u0148 m\u00e1 firma povinnost m\u00edt \u00fa\u010detn\u00ed z\u00e1v\u011brku ov\u011b\u0159enou auditorem.<\/p>\n<figure id=\"attachment_80929\" aria-describedby=\"caption-attachment-80929\" style=\"width: 668px\" class=\"wp-caption alignnone center\"><img loading=\"lazy\" decoding=\"async\" class=\"style-svg\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/01\/woman-2773007_1280-1.jpg\" alt=\"Podnikatel\u00e9 mohou podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed a zaplatit da\u0148 z p\u0159\u00edjmu a\u017e do 1. \u010dervence 2021.\" width=\"668\" height=\"449\" \/><figcaption id=\"caption-attachment-80929\" class=\"wp-caption-text\">Podnikatel\u00e9 mohou podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed a zaplatit da\u0148 z p\u0159\u00edjmu a\u017e do 1. \u010dervence 2021.<\/figcaption><\/figure>\n<h2>P\u0159ehledy pojistn\u00e9ho<\/h2>\n<p>D\u00edky prodlou\u017een\u00ed lh\u016fty pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed do\u0161lo u navazuj\u00edc\u00edch p\u0159ehled\u016f tak\u00e9 k posunut\u00ed. Vl\u00e1da prodlou\u017eila OSV\u010c lh\u016ftu pro pod\u00e1n\u00ed p\u0159ehled\u016f <strong>pro zdravotn\u00ed poji\u0161\u0165ovny do 2. srpna 2021<\/strong>. Poplatek je t\u0159eba uhradit do 8 dn\u016f od pod\u00e1n\u00ed p\u0159ehledu.<\/p>\n<p>D\u00e1le posunula i lh\u016ftu pro pod\u00e1n\u00ed p\u0159ehled\u016f pro \u010cSSZ. P\u0159ehled je nutn\u00e9 podat a uhradit p\u0159\u00edpadn\u00fd doplatek pojistn\u00e9ho nejpozd\u011bji <strong>do 30. \u010dervna 2021<\/strong>. Den \u00fahrady se po\u010d\u00edt\u00e1 jako den, kdy se skute\u010dn\u011b p\u0159ip\u00ed\u0161e doplatek na \u00fa\u010det p\u0159\u00edslu\u0161n\u00e9 spr\u00e1vy.<\/p>\n<h2>Sn\u00ed\u017een\u00ed sazby dan\u011b z p\u0159\u00edjmu na 15 %<\/h2>\n<p>Od 1. ledna\u00a0 2021 se zru\u0161ila superhrub\u00e1 mzda a sni\u017euje se i sazba dan\u011b z p\u0159\u00edjm\u016f <strong>z p\u016fvodn\u00edch 20,1 % na 15 %<\/strong>. Tato sazba se uplatn\u00ed do 4n\u00e1sobku pr\u016fm\u011brn\u00e9 mzdy. Od Nov\u00e9ho roku se tak zda\u0148uje z \u010d\u00e1stky, kter\u00e1 nezahrnuje odvody zam\u011bstnavatele (zdravotn\u00ed a soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed).<\/p>\n<p>Lid\u00ed se z\u00e1kladem dan\u011b nad 4n\u00e1sobek pr\u016fm\u011brn\u00e9 mzdy (p\u0159es 141 tis\u00edc korun) se tato zm\u011bna ale nedotkla, podle z\u00e1kona se toti\u017e jejich p\u0159\u00edjmy zdan\u00ed 23% sazbou.<\/p>\n<p>Zjist\u011bte, o kolik si se zru\u0161en\u00edm superhrub\u00e9 mzdy a sn\u00ed\u017een\u00edm dan\u011b z p\u0159\u00edjmu polep\u0161\u00edte v <a href=\"https:\/\/www.mfcr.cz\/cs\/aktualne\/tiskove-zpravy\/2020\/danova-kalkulacka-mf-40283\" target=\"_blank\" rel=\"noopener noreferrer\">kalkula\u010dce Ministerstva financ\u00ed<\/a>.<\/p>\n<h2>Prominut\u00ed DPH na respir\u00e1tory kategorie FFP2 a vy\u0161\u0161\u00ed<\/h2>\n<p>Ministerstvo financ\u00ed od 1. \u00fanora prominulo v\u0161em podnikatel\u016fm <strong>DPH u prodeje respir\u00e1tor\u016f t\u0159\u00eddy FFP2 a vy\u0161\u0161\u00ed<\/strong>. S posledn\u00edm gener\u00e1ln\u00edm pardonem prominut\u00ed dokonce prodlu\u017euje z p\u016fvodn\u00edch dvou m\u011bs\u00edc\u016f a\u017e do 3. \u010dervna. Opat\u0159en\u00ed m\u00e1 zlevnit cenu respir\u00e1tor\u016f z\u00e1kazn\u00edk\u016fm a p\u0159\u00edstupnit tak n\u00e1kup povinn\u00fdch ochrann\u00fdch pom\u016fcek ve\u0159ejnosti.<\/p>\n<h2>Da\u0148ov\u00fd pardon pro vzd\u011bl\u00e1vac\u00ed instituce<\/h2>\n<p>Vl\u00e1da ud\u011blila gener\u00e1ln\u00ed pardon pro vzd\u011bl\u00e1vac\u00ed instituce, kter\u00fdm<strong> koronavirus znemo\u017enil praktickou v\u00fduku<\/strong>. Kv\u016fli z\u00e1kazu praktick\u00e9 v\u00fduky nemohly toti\u017e dodr\u017eet podm\u00ednky pro da\u0148ov\u00fd odpo\u010det za po\u0159\u00edzen\u00ed majetku. Firmy i fyzick\u00e9 osoby ve vzd\u011bl\u00e1v\u00e1n\u00ed o mo\u017enost odpo\u010dtu d\u00edky pardonu nep\u0159ijdou.<\/p>\n<p>Prominut\u00ed se t\u00fdk\u00e1<\/p>\n<ul>\n<li aria-level=\"1\">firem zapojen\u00fdch do odborn\u00e9ho vzd\u011bl\u00e1v\u00e1n\u00ed a dan\u011b z p\u0159\u00edjm\u016f v obdob\u00ed od 1. dubna 2019 do 30. dubna 2021<\/li>\n<li aria-level=\"1\">a fyzick\u00fdm osob\u00e1m st\u00e1t promine jen \u010d\u00e1st dan\u011b, kterou by si b\u011b\u017en\u011b ode\u010detli za majetek ur\u010den\u00fd pouze ke vzd\u011bl\u00e1v\u00e1n\u00ed v letech 2020 a 2021.<\/li>\n<\/ul>\n<h2>Zv\u00fd\u0161en\u00ed z\u00e1kladn\u00ed da\u0148ov\u00e9 slevy na poplatn\u00edka<\/h2>\n<p>Sou\u010d\u00e1st\u00ed uz\u00e1kon\u011bn\u00e9ho da\u0148ov\u00e9ho bal\u00ed\u010dku jsou i \u00fapravy z\u00e1kladn\u00ed da\u0148ov\u00e9 slevy na poplatn\u00edka. Ta v roce 2020 \u010dinila 24 840 K\u010d. <strong>Nyn\u00ed plat\u00ed suma 27 840 K\u010d<\/strong> a pro rok 2022 si ze z\u00e1kladu dan\u011b ode\u010dtete 30 840 K\u010d.<\/p>\n<h2>Ozn\u00e1men\u00ed o osvobozen\u00fdch p\u0159\u00edjmech<\/h2>\n<p>Pod\u00e1n\u00ed ozn\u00e1men\u00ed o osvobozen\u00fdch p\u0159\u00edjmech se v\u00e1\u017ee na nejzaz\u0161\u00ed term\u00edn pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjmu. P\u0159\u00edjmy, kter\u00e9 jste <strong>z\u00edskali nad \u010d\u00e1stku 5 milion\u016f korun<\/strong> a jsou tzv. \u201eosvobozen\u00e9 od dan\u011b\u201c, tak nahl\u00e1s\u00edte nejpozd\u011bji do 1. dubna 2021 p\u00edsemn\u011b, nebo nejpozd\u011bji 1. \u010dervence 2021 prost\u0159ednictv\u00edm da\u0148ov\u00e9ho poradce pomoc\u00ed <a href=\"https:\/\/www.financnisprava.cz\/assets\/tiskopisy\/5252_2.pdf?201512301402\" target=\"_blank\" rel=\"noopener noreferrer\">tiskopisu Ministerstva financ\u00ed<\/a>.<\/p>\n<p>Do p\u0159\u00edjm\u016f osvobozen\u00fdch od dan\u011b pat\u0159\u00ed nap\u0159\u00edklad:<\/p>\n<ul>\n<li><strong>dary od p\u0159\u00edbuzn\u00fdch<\/strong> v p\u0159\u00edm\u00e9 linii (otec \u2013 syn \u2013 d\u011bda),<\/li>\n<li>d\u011bdictv\u00ed,<\/li>\n<li>n\u00e1hrady majetkov\u00e9 nebo nemajetkov\u00e9 \u00fajmy,<\/li>\n<li>restituce,<\/li>\n<li><strong>penze a invalidn\u00ed penze<\/strong>,<\/li>\n<li>v\u00fdsluhy a k\u00e1ze\u0148sk\u00e9 odm\u011bny,<\/li>\n<li>nebo <strong>dotace<\/strong> apod.<\/li>\n<\/ul>\n<p>K prominut\u00ed sankc\u00ed, kter\u00e9 by vznikly s pozd\u011bj\u0161\u00edm pod\u00e1n\u00edm, se vl\u00e1da zat\u00edm nevyj\u00e1d\u0159ila.<\/p>\n<h2>Prominut\u00ed lo\u0148sk\u00e9 \u010dervnov\u00e9 z\u00e1lohy na da\u0148<\/h2>\n<p>Ministryn\u011b financ\u00ed loni <strong>rozhodla o prominut\u00ed \u010dervnov\u00e9 z\u00e1lohy na da\u0148<\/strong>. Pro kvart\u00e1ln\u00ed pl\u00e1tce to byla druh\u00e1 z\u00e1loha, pro pololetn\u00ed pl\u00e1tce prvn\u00ed. Podnikatel\u00e9 nezaplacenou \u010dervnovou z\u00e1lohu doplat\u00ed letos dle da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed. Pokud v n\u011bm podnikatel\u00e9 budou vykazovat za rok 2020 ztr\u00e1tu, je pravd\u011bpodobn\u00e9, \u017ee se jim tato z\u00e1loha do n\u00ed zapo\u010d\u00edt\u00e1 a nebudou ji muset nakonec dopl\u00e1cet.<\/p>\n<h2>Zru\u0161en\u00ed limitu u da\u0148ov\u00e9ho bonusu<\/h2>\n<p>Da\u0148ov\u00fd bal\u00ed\u010dek se dotkl i limitu pro da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na d\u00edt\u011b. Maxim\u00e1ln\u00ed da\u0148ov\u00fd limit d\u0159\u00edve \u010dinil 60 300 K\u010d. Z\u00e1kon nyn\u00ed<strong> limit ru\u0161\u00ed<\/strong> a rodin\u00e1m s v\u00edce d\u011btmi se tak da\u0148ov\u00fd bonus vypl\u00e1c\u00ed bez omezen\u00ed.<\/p>\n<h2>Zaveden\u00ed pau\u0161\u00e1ln\u00ed dan\u011b pro OSV\u010c<\/h2>\n<p>OSV\u010c maj\u00ed od 1. ledna 2021 mo\u017enost platit da\u0148 z p\u0159\u00edjm\u016f i zdravotn\u00ed a soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed pau\u0161\u00e1lem. Tzv. pau\u0161\u00e1ln\u00ed da\u0148 je dobrovoln\u00e1 a podle ministryn\u011b financ\u00ed \u017eivnostn\u00edk\u016fm u\u0161et\u0159\u00ed pen\u00edze a uleh\u010d\u00ed administrativu \u2013<strong> jedn\u00edm formul\u00e1\u0159em a platbou<\/strong> OSV\u010c spln\u00ed v\u0161echny 3 povinnosti.<\/p>\n<p>Podle z\u00e1kona \u010d. <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2020-540\" target=\"_blank\" rel=\"noopener noreferrer\">540\/2020 Sb.<\/a> se k pau\u0161\u00e1ln\u00ed dani mohou hl\u00e1sit podnikatel\u00e9, kte\u0159\u00ed maj\u00ed ro\u010dn\u00ed p\u0159\u00edjem do 1 milionu korun a nejsou ani pl\u00e1tci DPH.<\/p>\n<p>Pokud se podnikatel\u00e9 pro pau\u0161\u00e1ln\u00ed da\u0148 v roce 2021 rozhodli, p\u0159ihl\u00e1sili se <a href=\"https:\/\/www.financnisprava.cz\/assets\/cs\/prilohy\/d-seznam-dani\/5255_1.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">formul\u00e1\u0159em<\/a> Ministerstva financ\u00ed \u2013 <strong>tzv. Ozn\u00e1men\u00edm o vstupu do pau\u0161\u00e1ln\u00edho re\u017eimu<\/strong> pomoc\u00ed datov\u00e9 schr\u00e1nky do 11. ledna 2021. T\u011bm, kte\u0159\u00ed to stihli b\u011b\u017e\u00ed pau\u0161\u00e1ln\u00ed re\u017eim a\u017e do t\u00e9 doby, ne\u017e \u017eivnost zru\u0161\u00ed \u010di p\u0159eru\u0161\u00ed, nebo do t\u00e9 doby, kdy p\u0159estanou spl\u0148ovat podm\u00ednky pau\u0161\u00e1ln\u00edho re\u017eimu. Nap\u0159\u00edklad jejich p\u0159\u00edjmy p\u0159es\u00e1hnou limit 1 milionu korun. V tom p\u0159\u00edpad\u011b se automaticky vr\u00e1t\u00ed k p\u016fvodn\u00edm odvod\u016fm zdravotn\u00edho a soci\u00e1ln\u00edho poji\u0161t\u011bn\u00ed a k pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f.<\/p>\n<p>Podnikatel\u00e9, kte\u0159\u00ed nestihli ozn\u00e1men\u00ed odeslat, se mohou <strong>do re\u017eimu zapojit a\u017e k roku 2022<\/strong>.<\/p>\n<p>OSV\u010c, kte\u0159\u00ed s podnik\u00e1n\u00edm teprve za\u010dnou nebo si b\u011bhem roku 2021 \u010dinnost obnov\u00ed, se mohou <strong>k pau\u0161\u00e1ln\u00ed dani p\u0159ihl\u00e1sit kdykoliv v pr\u016fb\u011bhu roku<\/strong>, je\u0161t\u011b ne\u017e odstartuj\u00ed svou \u017eivnost.<\/p>\n<p><strong>\u010c\u00e1stka pro rok 2021 je 5 469 K\u010d<\/strong> a \u017eivnostn\u00edci v n\u00ed zaplat\u00ed v\u017edy do 20. dne ka\u017ed\u00e9ho m\u011bs\u00edce:<\/p>\n<ul>\n<li>zdravotn\u00ed poji\u0161t\u011bn\u00ed ve v\u00fd\u0161i 2 393 K\u010d,<\/li>\n<li>soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed nav\u00fd\u0161en\u00e9 o 15 % na 2 976 K\u010d<\/li>\n<li>a da\u0148 z p\u0159\u00edjm\u016f v <strong>symbolick\u00e9 \u010d\u00e1stce 100 K\u010d<\/strong>, kter\u00e1 m\u00e1 kompenzovat vy\u0161\u0161\u00ed odvod na soci\u00e1ln\u00edm poji\u0161t\u011bn\u00ed.<\/li>\n<\/ul>\n<p>K platb\u011b pau\u0161\u00e1ln\u00ed dan\u011b si podnikatel\u00e9 nastav\u00ed trval\u00fd p\u0159\u00edkaz na \u010d\u00e1stku 5 469 K\u010d<\/p>\n<ul>\n<li>s p\u0159ed\u010d\u00edsl\u00edm bankovn\u00edho \u00fa\u010dtu 2866,<\/li>\n<li><a href=\"https:\/\/www.financnisprava.cz\/assets\/cs\/prilohy\/d-placeni-dani\/bankovni_ucty_2020_Priloha_1.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\u010d\u00edslem \u00fa\u010dtu dan\u00e9ho finan\u010dn\u00edho \u00fa\u0159adu<\/a><\/li>\n<li>a k\u00f3dem banky 0710 (k\u00f3d \u010cNB).<\/li>\n<\/ul>\n<p>Za <strong>variabiln\u00ed symbol dosad\u00ed I\u010cO<\/strong>, tedy obecn\u00fd nebo vlastn\u00ed identifik\u00e1tor. Podnikaj\u00edc\u00ed fyzick\u00e9 osoby pak dosad\u00ed m\u00edsto I\u010cO rodn\u00e9 \u010d\u00edslo bez mezer a lom\u00edtka. \u017divnostn\u00edk\u016fm s pau\u0161\u00e1ln\u00ed dan\u00ed dokonce odpad\u00e1 povinnost pod\u00e1vat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed nebo p\u0159ehledy pojistn\u00e9ho.<\/p>\n<p>Nev\u00fdhodou <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/pausalni-dan-2021-jak-se-pocita-a-komu-se-vyplati\/\">pau\u0161\u00e1ln\u00ed dan\u011b<\/a> je, \u017ee si podnikatel\u00e9 <strong>neuplatn\u00ed u\u017e jak\u00e9koliv da\u0148ov\u00e9 slevy a \u00falevy<\/strong>. Pokud tedy nap\u0159\u00edklad vyu\u017e\u00edvaj\u00ed slevu na man\u017eelku, \u0161kolkovn\u00e9 \u010di dr\u017eitele pr\u016fkazu ZTP, m\u011bli by si si spo\u010d\u00edtat, zda se jim pau\u0161\u00e1ln\u00ed odvod v\u016fbec vyplat\u00ed.<\/p>\n<p>Odvod pau\u0161\u00e1lem se<strong> vyplat\u00ed sp\u00ed\u0161e bezd\u011btn\u00fdm a svobodn\u00fdm podnikatel\u016fm<\/strong> s ro\u010dn\u00edmi p\u0159\u00edjmy pod 1 milion korun, kte\u0159\u00ed vyu\u017e\u00edvaj\u00ed 40% v\u00fddajov\u00fd pau\u0161\u00e1l. Naopak drobn\u00fd zem\u011bd\u011blec s dv\u011bma d\u011btmi, ro\u010dn\u00edmi p\u0159\u00edjmy 400 tis\u00edc korun a s 80% v\u00fddajov\u00fdm pau\u0161\u00e1lem by ro\u010dn\u011b p\u0159eplatil i 44 736 K\u010d.<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span><a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/pausalni-dan-2021-jak-se-pocita-a-komu-se-vyplati\/\">P\u0159e\u010dt\u011bte si v podrobn\u00e9m \u010dl\u00e1nku, zda se v\u00e1m odvody v pau\u0161\u00e1ln\u00edm re\u017eimu vyplat\u00ed a jak se li\u0161\u00ed oproti klasick\u00fdm.<\/a><\/p>\n<\/div>\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\/1662\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Podnikejte bez omyl\u016f - z\u00edskejte tipy z na\u0161eho blogu            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    P\u0159ihlaste se k 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=\"S6\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1662\">\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<h2>Kontroln\u00ed hl\u00e1\u0161en\u00ed k DPH<\/h2>\n<p>Term\u00edny pro pod\u00e1n\u00ed kontroln\u00edho hl\u00e1\u0161en\u00ed k DPH z\u016fstaly nezm\u011bn\u011bn\u00e9. Finan\u010dn\u00ed spr\u00e1va ale po\u010d\u00edtala s t\u00edm, \u017ee podnikatel\u00e9 <strong>hl\u00e1\u0161en\u00ed podaj\u00ed opo\u017ed\u011bn\u011b<\/strong>. \u00da\u0159ad tedy automaticky prom\u00edj\u00ed pokuty ve v\u00fd\u0161i 1 000 K\u010d, kter\u00e9 vznikly v obdob\u00ed nouzov\u00e9ho stavu. Tuto pokutu neud\u011bl\u00ed, pokud podnikatel nedod\u00e1 hl\u00e1\u0161en\u00ed v\u010das, ale z\u00e1rove\u0148 ho s\u00e1m pod\u00e1 bez v\u00fdzvy spr\u00e1vce dan\u011b.<\/p>\n<p>Pokud jste dostali jinou pokutu, m\u016f\u017eete po\u017e\u00e1dat o jej\u00ed prominut\u00ed. Mus\u00edte v\u0161ak <strong>prok\u00e1zat, \u017ee zdr\u017een\u00ed souviselo s Covid-19<\/strong>, nap\u0159. nemoc nebo karant\u00e9na \u00fa\u010detn\u00ed. Pokud se s pod\u00e1n\u00edm zpozd\u00edte v\u00fdrazn\u011b, m\u016f\u017eete ze stejn\u00e9ho d\u016fvodu za\u017e\u00e1dat o individu\u00e1ln\u00ed prominut\u00ed \u00farok\u016f z prodlen\u00ed a pen\u00e1le.<\/p>\n<p>Dal\u0161\u00ed detaily o prominut\u00ed jin\u00fdch pokut najdete v \u010dl\u00e1nku <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/prominuti-sankci-souvislosti-nouzovym-stavem-vyvolanym-koronavirem\/\">Prominut\u00ed sankc\u00ed v souvislosti s nouzov\u00fdm stavem vyvolan\u00fdm koronavirem<\/a>.<\/p>\n<h2>Sn\u00ed\u017een\u00ed DPH u slu\u017eeb a zbo\u017e\u00ed<\/h2>\n<p>Od <strong>1. kv\u011btna 2020 plat\u00ed 10% da\u0148 z p\u0159idan\u00e9 hodnoty <\/strong>u \u0159ady slu\u017eeb a zbo\u017e\u00ed. Ministerstvo financ\u00ed zm\u011bnu prezentuje jako pomoc podnikatel\u016fm zasa\u017een\u00fdm omezen\u00edmi vl\u00e1dy.<\/p>\n<p>10% DPH nyn\u00ed plat\u00ed pro:<\/p>\n<ul>\n<li>firmy kter\u00e9 um\u00fdvaj\u00ed okna a ukl\u00edzej\u00ed v dom\u00e1cnostech,<\/li>\n<li>opravny obuvi, ko\u017een\u00fdch v\u00fdrobk\u016f, od\u011bv\u016f a textilu,<\/li>\n<li><strong>kade\u0159nictv\u00ed a holi\u010dstv\u00ed<\/strong>,<\/li>\n<li>dom\u00e1c\u00ed pe\u010dovatele d\u011bt\u00ed, nemocn\u00fdch, star\u00fdch i zdravotn\u011b posti\u017een\u00fdch,<\/li>\n<li>opravny j\u00edzdn\u00edch kol,<\/li>\n<li>prodej elektronick\u00fdch knih a audioknih,<\/li>\n<li><strong>provozovatele restaurac\u00ed, bister a hospod<\/strong>, kde se 10 % zdan\u00ed i to\u010den\u00e9 pivo, kter\u00e9 se konzumuje v provozovn\u011b,<\/li>\n<li>knihovny a prodejce map a omalov\u00e1nek,<\/li>\n<li>firmy, kter\u00e9 upravuj\u00ed a d\u00e1le rozv\u00e1\u017e\u00ed vodu s\u00edt\u011bmi,<\/li>\n<li>firmy, kter\u00e9 odv\u00e1d\u011bj\u00ed a d\u00e1le \u010dist\u00ed odpadn\u00ed vodu<\/li>\n<li>a na <strong>pitnou vodu z vodovodu v\u010detn\u011b tepl\u00e9<\/strong>.<\/li>\n<\/ul>\n<p>Od 1. \u010dervence 2020 plat\u00ed tzv. <strong>Protikrizov\u00fd da\u0148ov\u00fd bal\u00ed\u010dek<\/strong>. D\u00edky n\u011bmu se <strong>sn\u00ed\u017eilo DPH na 10 %<\/strong> u ubytov\u00e1n\u00ed, vstupn\u00e9ho na kulturn\u00ed a sportovn\u00ed akce, vstupn\u00e9ho na sportovi\u0161t\u011b, jako jsou fitness centra baz\u00e9ny, sauny apod.<\/p>\n<h2>DPH na bez\u00faplatn\u00e9 dod\u00e1n\u00ed ochrann\u00fdch pom\u016fcek se u\u017e neprom\u00edj\u00ed<\/h2>\n<p>S koncem roku 2020 p\u0159estalo platit prominut\u00ed DPH <strong>za bez\u00faplatn\u00e9 dod\u00e1n\u00ed ochrann\u00fdch prost\u0159edk\u016f <\/strong>na \u00fazem\u00ed \u010cesk\u00e9 republiky, kter\u00e9 souviselo se zm\u00edrn\u011bn\u00edm dopad\u016f n\u00e1kazy. Prominut\u00ed platilo pro:<\/p>\n<ul>\n<li>rou\u0161ky,<\/li>\n<li>respir\u00e1tory,<\/li>\n<li>ochrann\u00e9 \u0161t\u00edty,<\/li>\n<li>dezinfek\u010dn\u00ed prost\u0159edky,<\/li>\n<li>suroviny na v\u00fdrobu dezinfek\u010dn\u00edch prost\u0159edk\u016f,<\/li>\n<li>a dal\u0161\u00ed ochrann\u00e9 pom\u016fcky.<\/li>\n<\/ul>\n<p>Naopak od 16. prosince 2020 do 31. prosince 2022 plat\u00ed prominut\u00ed DPH u \u00faplatn\u00e9ho i bez\u00faplatn\u00e9ho dod\u00e1n\u00ed prost\u0159edk\u016f pro testov\u00e1n\u00ed a o\u010dkovac\u00edch l\u00e1tek proti onemocn\u011bn\u00ed COVID-19.<\/p>\n<p>Pokud vl\u00e1da prominut\u00ed op\u011bt obnov\u00ed v pln\u00e9m rozsahu, budeme v\u00e1s o tom informovat.<\/p>\n<h2>Sn\u00ed\u017een\u00ed da\u0148ov\u00e9ho z\u00e1kladu o v\u00fddaje k boji s koronavirem<\/h2>\n<p>Od Nov\u00e9ho roku si OSV\u010c a firmy zapojen\u00e9 do boje proti koronaviru ji\u017e <strong>nesn\u00ed\u017e\u00ed da\u0148ov\u00fd z\u00e1klad u dan\u011b z p\u0159\u00edjm\u016f <\/strong>o v\u00fddaje, kter\u00e9 vlo\u017e\u00ed do pomoci pot\u0159ebn\u00fdm (nemocnice, domovy d\u016fchodc\u016f, d\u011btsk\u00e9 domovy, azylov\u00e9 domy apod.). Loni bylo jedinou podm\u00ednkou to, \u017ee takto <strong>pom\u00e1hali bez\u00faplatn\u011b v obdob\u00ed od 1. b\u0159ezna do 31. prosince 2020<\/strong>. Tyto v\u00fddaje si poplatn\u00edci za rok 2020 ode\u010dtou ze z\u00e1kladu dan\u011b, jako by byly ur\u010den\u00e9 na podnik\u00e1n\u00ed.<\/p>\n<p>V\u00fddaje si podnikatel\u00e9 ode\u010dtou, pokud nap\u0159\u00edklad zdarma:<\/p>\n<ul>\n<li>\u0161ili a dod\u00e1vali rou\u0161ky \u010di jin\u00e9 ochrann\u00e9 pom\u016fcky,<\/li>\n<li>vyr\u00e1b\u011bli a distribuovali ochrann\u00e9 \u0161t\u00edty a jejich komponenty<\/li>\n<li>nebo darovali potraviny, drogistick\u00e9 zbo\u017e\u00ed apod.<\/li>\n<\/ul>\n<p>Konkr\u00e9tn\u00ed p\u0159\u00edklady, kter\u00e9 ode\u010dtete z da\u0148ov\u00e9ho z\u00e1kladu, najdete i na port\u00e1le <a href=\"http:\/\/www.pomocnemocnicim.cz\" target=\"_blank\" rel=\"noopener noreferrer\">www.pomocnemocnicim.cz<\/a>.<\/p>\n<h2>Zp\u011btn\u00e9 p\u016fsoben\u00ed da\u0148ov\u00e9 ztr\u00e1ty<\/h2>\n<p>Fyzick\u00e9 i pr\u00e1vnick\u00e9 osoby si d\u00edky institutu Loss carryback mohly uplatnit da\u0148ovou ztr\u00e1tu, za prvn\u00ed p\u016flku roku 2020 <strong>v z\u00e1kladech dan\u011b za rok 2019 a 2018<\/strong>. Hlavn\u00edm p\u0159edpokladem bylo to, aby op\u011bt generovaly zisk.<\/p>\n<p>Uplatn\u011bn\u00ed da\u0148ov\u00e9 ztr\u00e1ty se nevztahovalo na zahrani\u010dn\u00ed mate\u0159sk\u00e9 spole\u010dnosti, kter\u00e9 by ji cht\u011bly uplatnit prost\u0159ednictv\u00edm \u010desk\u00e9 dce\u0159in\u00e9 spole\u010dnosti.<\/p>\n<p>Loss carryback nav\u00edc nebyl podm\u00edn\u011bn udr\u017een\u00edm zam\u011bstnanosti, zachov\u00e1n\u00edm mezd a platil pro mal\u00e9 i velk\u00e9 firmy.<\/p>\n<p>Aby si podnikatel\u00e9 ztr\u00e1tu uplatnili, museli <strong>podat dodate\u010dn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed <\/strong>za rok 2019 do 18. srpna 2020, nebo uplatn\u00ed ztr\u00e1tu za obdob\u00ed 2018, co\u017e bude mo\u017en\u00e9 a\u017e v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed za rok 2020.<\/p>\n<h2>Da\u0148 z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed je zru\u0161en\u00e1<\/h2>\n<p>Z\u00e1kon o <strong>zru\u0161en\u00ed dan\u011b z nabyt\u00ed nemovitost\u00ed<\/strong>, kter\u00e1 \u010din\u00ed 4 % z n\u00e1kupn\u00ed ceny a plat\u00ed ji kupuj\u00edc\u00ed, u\u017e plat\u00ed.<\/p>\n<p>Z\u00e1kon o zru\u0161en\u00ed dan\u011b z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed:<\/p>\n<ul>\n<li>plat\u00ed zp\u011btn\u011b a ti, kte\u0159\u00ed m\u011bli podat p\u0159izn\u00e1n\u00ed k 31. b\u0159eznu 2020 (s odkladem kv\u016fli pandemii do 31. prosince 2020)<strong> u\u017e da\u0148 nezaplatili<\/strong>,<\/li>\n<li>ur\u010duje, \u017ee lidem, kte\u0159\u00ed n\u00e1kup nemovitosti dokon\u010dili jej\u00edm vkladem na katastr nejpozd\u011bji v prosinci 2019 a da\u0148 ji\u017e zaplatili, <strong>\u00fa\u0159ady pen\u00edze vr\u00e1t\u00ed<\/strong>,<\/li>\n<li>nov\u011b upravuje maxim\u00e1ln\u00ed \u010d\u00e1stku, kterou si lid\u00e9 ode\u010dtou od z\u00e1kladu dan\u011b z p\u016fvodn\u00edch <strong>300 na 150 tis\u00edc korun<\/strong> (u hypot\u00e9k uzav\u0159en\u00fdch od 1. ledna 2022)<\/li>\n<li>a majitel\u016fm, kte\u0159\u00ed nemovitost cht\u011bj\u00ed prodat a z\u00e1rove\u0148 neplatit da\u0148 z p\u0159\u00edjmu z prodeje nemovitosti, se prodlou\u017eil tzv. <strong>\u201e\u010dasov\u00fd test\u201c z 5 na 10 let<\/strong> (u nemovitost\u00ed nabyt\u00fdch po 1. lednu 2021, kter\u00e9 neslou\u017e\u00ed k vlastn\u00edmu bydlen\u00ed).<\/li>\n<\/ul>\n<p>Lid\u00e9, kte\u0159\u00ed da\u0148 z nabyt\u00ed nemovit\u00e9 v\u011bci zaplatili v p\u0159edstihu, si o vr\u00e1cen\u00ed p\u0159eplatku <strong>po\u017e\u00e1daj\u00ed<\/strong>. Platb\u011b dan\u011b se vyhnete, pokud jste podali n\u00e1vrh na vklad vlastnictv\u00ed do katastru nemovitost\u00ed po 1. prosinci 2019.<\/p>\n<h2>Silni\u010dn\u00ed da\u0148<\/h2>\n<p>Ministerstvo financ\u00ed posunulo pro v\u0161echny podnikatele term\u00edn da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed k silni\u010dn\u00ed dani <strong>z 1. \u00fanora na 1. duben 2021 <\/strong>bez rizika sankc\u00ed z prodlen\u00ed. Na 1. dubna 2021 posunulo tak\u00e9 povinnost silni\u010dn\u00ed da\u0148 uhradit.<\/p>\n<p>V roce 2020 do\u0161lo kv\u016fli koronaviru ke sn\u00ed\u017een\u00ed sazby silni\u010dn\u00ed dan\u011b pro n\u00e1kladn\u00ed vozidla<strong> nad 3,5 tuny a\u017e o \u010dtvrtinu<\/strong>. Tato da\u0148 se ur\u010duje mimo jin\u00e9 i po\u010dtem n\u00e1prav a hmotnost\u00ed vozidla a jej\u00ed sn\u00ed\u017een\u00ed plat\u00ed zp\u011btn\u011b od za\u010d\u00e1tku minul\u00e9ho roku. D\u00e1le do\u0161lo k posunut\u00ed term\u00edn\u016f pro \u00fahradu z\u00e1loh na silni\u010dn\u00ed da\u0148 za <strong>1. a 2. \u010dtvrtlet\u00ed roku 2020 <\/strong>do 15. \u0159\u00edjna 2020.<\/p>\n<p>Letos jsou z\u00e1lohy na silni\u010dn\u00ed da\u0148 splatn\u00e9 do:<\/p>\n<ul>\n<li>15. dubna 2021 (za 1. \u010dtvrtlet\u00ed),<\/li>\n<li>15. \u010dervence 2021 (za 2. \u010dtvrtlet\u00ed),<\/li>\n<li>15. \u0159\u00edjna 2021 (za 3. \u010dtvrtlet\u00ed)<\/li>\n<li>\u00a0a 15. prosince 2021 (za \u0159\u00edjen a listopad 2021).<\/li>\n<\/ul>\n<p>Restaurat\u00e9r\u016fm, hoteli\u00e9r\u016fm, provozovatel\u016fm sportovi\u0161\u0165, po\u0159adatel\u016fm koncert\u016f a dal\u0161\u00edm podnikatel\u016fm, kte\u0159\u00ed maj\u00ed v obdob\u00ed od 22. \u0159\u00edjna do 31. b\u0159ezna 2021 omezenou \u010dinnost, vl\u00e1da prom\u00edj\u00ed:<\/p>\n<ul>\n<li>\u00faroky z prodlen\u00ed vznikl\u00e9 na silni\u010dn\u00ed dani za zda\u0148ovac\u00ed obdob\u00ed roku 2020, pokud tuto da\u0148 uhrad\u00ed <strong>nejpozd\u011bji 16. srpna 2021<\/strong>,<\/li>\n<li>a z\u00e1lohu na silni\u010dn\u00ed da\u0148 za zda\u0148ovac\u00ed obdob\u00ed roku 2021<strong> splatnou 15. dubna 2021<\/strong>.<\/li>\n<\/ul>\n<p>Pokud podnikatel\u00e9 o takov\u00e9 prominut\u00ed stoj\u00ed, maj\u00ed poslat e-mailem ozn\u00e1men\u00ed na m\u00edstn\u00ed finan\u010dn\u00ed \u00fa\u0159ad. Dal\u0161\u00ed podm\u00ednkou je i pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed k silni\u010dn\u00ed dani nejpozd\u011bji do 1. dubna 2021.<\/p>\n<p>Seznam odv\u011btv\u00ed, kter\u00fdch se prominut\u00ed t\u00fdk\u00e1, najdete ve finan\u010dn\u00edm zpravodaji 38\/2020 <a href=\"https:\/\/www.mfcr.cz\/cs\/legislativa\/financni-zpravodaj\/2020\/financni-zpravodaj-cislo-38-2020-40350\" target=\"_blank\" rel=\"noopener noreferrer\">na port\u00e1le Ministerstva financ\u00ed.<\/a><\/p>\n<p>Ot\u00e1zky a odpov\u011bdi ohledn\u011b silni\u010dn\u00ed dan\u011b a koronaviru najdete na webu Finan\u010dn\u00ed spr\u00e1vy.<\/p>\n<h2>Da\u0148 z nemovit\u00fdch v\u011bc\u00ed<\/h2>\n<p>Da\u0148 z nemovit\u00fdch v\u011bc\u00ed se zat\u00edm plat\u00ed <strong>ve standardn\u00edm term\u00ednu do 31. kv\u011btna 2021<\/strong>. Term\u00edn pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed z nemovit\u00fdch v\u011bc\u00ed se ale letos posouv\u00e1 z 1. \u00fanora <strong>na 1. duben 2021<\/strong>. Pokud nem\u016f\u017eete kv\u016fli n\u00e1sledk\u016fm koronaviru da\u0148 v\u010das zaplatit, u v\u011bt\u0161\u00edch \u010d\u00e1stek po\u017e\u00e1dejte o pose\u010dk\u00e1n\u00ed \u00fahrady dan\u011b (viz detailn\u011b n\u00ed\u017ee). U men\u0161\u00edch \u010d\u00e1stek uhra\u010fte da\u0148 pozd\u011bji a po\u017e\u00e1dejte o prominut\u00ed \u00farok\u016f z prodlen\u00ed.<\/p>\n<h2>Nov\u00e9 podm\u00ednky u zdan\u011bn\u00ed p\u0159\u00edjm\u016f z dluhopis\u016f<\/h2>\n<p>Da\u0148ov\u00fd bal\u00ed\u010dek tak\u00e9 odsouv\u00e1 zru\u0161en\u00ed osvobozen\u00ed \u00farokov\u00fdch p\u0159\u00edjm\u016f z dluhopis\u016f u nerezident\u016f o jeden rok. Zru\u0161en\u00ed se tedy bude t\u00fdkat <strong>dluhopis\u016f vydan\u00fdch po 31. prosinci 2021<\/strong>. Zahrani\u010dn\u00ed investo\u0159i tak budou danit p\u0159\u00edjmy z dluhopis\u016f, kter\u00e9 \u010desk\u00e9 firmy vydaly v cizin\u011b. Vl\u00e1da si od zru\u0161en\u00ed slibuje <strong>narovn\u00e1n\u00ed podm\u00ednek pro dom\u00e1c\u00ed i zahrani\u010dn\u00ed investory.<\/strong><\/p>\n<p>Osvobozen\u00ed u p\u0159\u00edjm\u016f ze st\u00e1tn\u00edch dluhopis\u016f se naopak roz\u0161\u00ed\u0159\u00ed. Nyn\u00ed jsou od sr\u00e1\u017ekov\u00e9 dan\u011b osvobozen\u00ed zahrani\u010dn\u00ed investo\u0159i, kter\u00fdm vydala \u010cesk\u00e1 republika dluhopis v zahrani\u010d\u00ed. Od roku 2021 pak <strong>nebudou zdan\u011bny ani p\u0159\u00edjmy z dluhopis\u016f, kter\u00e9 dom\u00e1c\u00edm investor\u016fm<\/strong>:<\/p>\n<ul>\n<li>nab\u00edz\u00ed a prod\u00e1v\u00e1 \u010cesk\u00e1 republika,<\/li>\n<li>prod\u00e1v\u00e1 \u010dlensk\u00e1 zem\u011b EU \u010di \u010dlen Evropsk\u00e9ho hospod\u00e1\u0159sk\u00e9ho prostoru,<\/li>\n<li>nebo je u\u017e \u010desk\u00fd investor nakoupil.<\/li>\n<\/ul>\n<h2>Novela z\u00e1kona o spot\u0159ebn\u00edch dan\u00edch<\/h2>\n<p>Od 1. ledna 2021 znovu plat\u00ed z\u00e1kon, kter\u00fd umo\u017e\u0148uje v od\u016fvodn\u011bl\u00fdch p\u0159\u00edpadech (tedy p\u0159i tvrd\u00fdch opat\u0159en\u00edch a v nouzov\u00e9m stavu) <strong>za\u017e\u00e1dat o navr\u00e1cen\u00ed spot\u0159ebn\u00ed dan\u011b <\/strong>za nespot\u0159ebovan\u00e9 pivo ur\u010den\u00e9 k likvidaci nebo k p\u0159epracov\u00e1n\u00ed na dal\u0161\u00ed produkty. Toto pivo se automaticky vrac\u00ed do re\u017eimu podm\u00edn\u011bn\u00e9ho osvobozen\u00ed od dan\u011b. K navr\u00e1cen\u00ed dan\u011b sta\u010d\u00ed informovat o tomto stavu p\u0159\u00edslu\u0161n\u00fd finan\u010dn\u00ed \u00fa\u0159ad.<\/p>\n<p>Dal\u0161\u00ed podrobnosti najdete v <a href=\"https:\/\/www.financnisprava.cz\/assets\/cs\/prilohy\/fs-pro-media\/MP_cj__22309_20_poseckani_uhrad_zaloh.PDF\" target=\"_blank\" rel=\"noopener noreferrer\">metodice Finan\u010dn\u00ed spr\u00e1vy<\/a>.<\/p>\n<h2>Pose\u010dk\u00e1n\u00ed s platbou dan\u00ed<\/h2>\n<p>Vl\u00e1da s Velk\u00fdm libera\u010dn\u00edm bal\u00ed\u010dkem <strong>automaticky odkl\u00e1d\u00e1 platbu DPH podnikatel\u016fm<\/strong>, jejich\u017e \u010dinnost sv\u00fdmi opat\u0159en\u00edmi omezila nebo zak\u00e1zala. T\u00fdk\u00e1 se to nejv\u00edce restaurac\u00ed a bar\u016f, fitness center, po\u0159adatel\u016f koncert\u016f nebo muze\u00ed a galeri\u00ed. Odsouv\u00e1 <strong>platbu dan\u011b z p\u0159idan\u00e9 hodnoty do 16. srpna 2021<\/strong> t\u011bm, kte\u0159\u00ed po\u017e\u00e1dali o pose\u010dk\u00e1n\u00ed \u00fahrady dan\u011b nebo rozlo\u017een\u00ed jej\u00ed \u00fahrady na spl\u00e1tky.<\/p>\n<p>Stejn\u00e9mu okruhu podnikatel\u016f vl\u00e1da <strong>d\u00e1le prom\u00edj\u00ed \u00farok z prodlen\u00ed vznikl\u00fd na DPH<\/strong> za zda\u0148ovac\u00ed obdob\u00ed od z\u00e1\u0159\u00ed 2020 do b\u0159ezna 2021 (pop\u0159. za t\u0159et\u00ed a \u010dtvrt\u00e9 \u010dtvrtlet\u00ed 2020 a prvn\u00ed \u010dtvrtlet\u00ed 2021), pokud zaplat\u00ed tuto da\u0148 nejpozd\u011bji 16. srpna 2021.<\/p>\n<p>Pokud stoj\u00edte o posunut\u00ed platby dan\u011b, dejte to v\u011bd\u011bt Finan\u010dn\u00ed spr\u00e1v\u011b v ozn\u00e1men\u00ed, kter\u00e9 sta\u010d\u00ed zaslat e-mailem.<\/p>\n<p>Pokud jste se dostali <strong>do t\u00ed\u017eiv\u00e9 soci\u00e1ln\u00ed a ekonomick\u00e9 situace<\/strong> (v\u010detn\u011b p\u0159\u00edpad\u016f souvisej\u00edc\u00edch s koronavirem), m\u016f\u017eete po\u017e\u00e1dat finan\u010dn\u00ed \u00fa\u0159ad o pose\u010dk\u00e1n\u00ed \u00fahrady dan\u011b <strong>(jak\u00e9koliv, i DPH) <\/strong>nebo o jej\u00ed rozlo\u017een\u00ed na spl\u00e1tky.<\/p>\n<p>B\u011b\u017en\u011b za tuto \u017e\u00e1dost plat\u00edte spr\u00e1vn\u00ed <strong>poplatek 400 K\u010d<\/strong>. Ten nyn\u00ed finan\u010dn\u00ed spr\u00e1va<strong> odpou\u0161t\u00ed<\/strong> u v\u0161ech \u017e\u00e1dost\u00ed podan\u00fdch do 16. srpna 2021.<\/p>\n<p>\u00da\u0159ad m\u016f\u017ee pose\u010dk\u00e1n\u00ed povolit <strong>v 5 r\u016fzn\u00fdch situac\u00edch<\/strong>:<\/p>\n<p><strong>1. V\u00e1\u017en\u00e1 \u00fajma<\/strong><\/p>\n<p>Jestli\u017ee v d\u016fsledku neprodlen\u00e9ho zaplacen\u00ed dan\u00ed hroz\u00ed poplatn\u00edkovi v\u00e1\u017en\u00e1 \u00fajma. Pro podnikatele to znamen\u00e1 \u2013 kdyby jim v d\u016fsledku zaplacen\u00ed dan\u00ed hrozilo, \u017ee ztrat\u00ed kl\u00ed\u010dov\u00e9 zak\u00e1zky, zam\u011bstnance nebo t\u0159eba dojde k omezen\u00ed jejich provozuschopnosti.<\/p>\n<p>Aby podnikatel\u00e9 tuto situaci dolo\u017eili, p\u0159edkl\u00e1daj\u00ed:<\/p>\n<ul>\n<li>smlouvy s obchodn\u00edmi partnery,<\/li>\n<li>doklady o povinn\u00fdch platb\u00e1ch souvisej\u00edc\u00edch s provozem podnik\u00e1n\u00ed,<\/li>\n<li>stav pokladny,<\/li>\n<li>pen\u011b\u017en\u00ed den\u00edk,<\/li>\n<li>aktu\u00e1ln\u00ed rozvahu,<\/li>\n<li>v\u00fdkaz zisku a ztr\u00e1ty apod.<\/li>\n<\/ul>\n<p><strong>2. Ohro\u017een\u00ed v\u00fd\u017eivy<\/strong><\/p>\n<p>Pokud byste kv\u016fli dan\u00edm nem\u011bli pen\u00edze na zaplacen\u00ed z\u00e1kladn\u00edch \u017eivotn\u00edch pot\u0159eb pro sebe a osoby, kter\u00e9 jsou na v\u00e1s odk\u00e1zan\u00e9. Z d\u016fvodu ohro\u017een\u00ed v\u00fd\u017eivy \u017e\u00e1daj\u00ed pouze podnikaj\u00edc\u00ed fyzick\u00e9 osoby, ne pr\u00e1vnick\u00e9 osoby.<\/p>\n<p>OSV\u010c dokl\u00e1daj\u00ed:<\/p>\n<ul>\n<li>stav pokladny,<\/li>\n<li>pen\u011b\u017en\u00ed den\u00edk,<\/li>\n<li>aktu\u00e1ln\u00ed rozvahu,<\/li>\n<li>v\u00fdkaz zisku a ztr\u00e1ty apod.<\/li>\n<\/ul>\n<p><strong>3. Hrozba z\u00e1niku podnik\u00e1n\u00ed<\/strong><\/p>\n<p>\u017d\u00e1dost o pose\u010dk\u00e1n\u00ed podejte i v p\u0159\u00edpad\u011b, \u017ee by zaplacen\u00ed dan\u011b zp\u016fsobilo ukon\u010den\u00ed va\u0161eho podnik\u00e1n\u00ed.<\/p>\n<p>Na \u00fa\u0159ad pos\u00edl\u00e1te komplexn\u00ed ekonomickou anal\u00fdzu sv\u00e9ho podnik\u00e1n\u00ed. P\u0159esn\u00e9 dokumenty stanoven\u00e9 nejsou, proto\u017ee situace ka\u017ed\u00e9ho podnikatele je odli\u0161n\u00e1.<\/p>\n<p><strong>4. Nemo\u017enost vybrat da\u0148 najednou<\/strong><\/p>\n<p>Pokud nem\u00e1te dostatek pen\u011bz na \u00fa\u010dtu, abyste mohli da\u0148 zaplatit najednou a nem\u016f\u017eete ani prodat majetek nebo si vz\u00edt \u00fav\u011br.<\/p>\n<p>Dokl\u00e1d\u00e1te nap\u0159.:<\/p>\n<ul>\n<li>ne\u00fasp\u011b\u0161nou \u017e\u00e1dost o \u00fav\u011br,<\/li>\n<li>doklad o tom, \u017ee jste se pokusili prodat majetek,<\/li>\n<li>stav pokladny,<\/li>\n<li>pen\u011b\u017en\u00ed den\u00edk,<\/li>\n<li>aktu\u00e1ln\u00ed rozvahu,<\/li>\n<li>v\u00fdkaz zisku a ztr\u00e1ty apod.<\/li>\n<\/ul>\n<p><strong>5. O\u010dek\u00e1v\u00e1n\u00ed z\u00e1niku povinnosti platit da\u0148<\/strong><\/p>\n<p>Jedn\u00e1 se o zejm\u00e9na o situace, kdy pod\u00e1v\u00e1te spr\u00e1vn\u00ed \u017ealobu nebo odvol\u00e1n\u00ed a z\u00e1rove\u0148 \u017e\u00e1d\u00e1te o prominut\u00ed dan\u011b.<\/p>\n<p>Dal\u0161\u00ed detaily:<\/p>\n<ul>\n<li><a href=\"https:\/\/www.financnisprava.cz\/assets\/cs\/prilohy\/d-danovy-system-cr\/letak.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Informace Gener\u00e1ln\u00edho finan\u010dn\u00edho \u0159editelstv\u00ed k pose\u010dk\u00e1n\u00ed dan\u011b<\/a><\/li>\n<li><a href=\"https:\/\/www.financnisprava.cz\/assets\/cs\/prilohy\/d-sprava-dani-a-poplatku\/2015-Metodicky-pokyn-k-poseckani.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Pokyn k pose\u010dk\u00e1n\u00ed dan\u011b<\/a><\/li>\n<\/ul>\n<h2>Prominut\u00ed spr\u00e1vn\u00edch poplatk\u016f<\/h2>\n<p>Pokud na n\u011bkter\u00e9m ze spr\u00e1vn\u00edch org\u00e1n\u016f z resortu financ\u00ed (Celn\u00ed spr\u00e1vu, Finan\u010dn\u00ed \u00fa\u0159ad apod.) pod\u00e1te \u017e\u00e1dost\u00a0 do 16. srpna 2021, <strong>nezaplat\u00edte za ni spr\u00e1vn\u00ed poplatek<\/strong>.<\/p>\n<p>Bez poplatku po\u017e\u00e1d\u00e1te o:<\/p>\n<ul>\n<li>prominut\u00ed \u00faroku z prodlen\u00ed,<\/li>\n<li>prominut\u00ed \u00faroku z pose\u010dkan\u00e9 \u010d\u00e1stky,<\/li>\n<li>prominut\u00ed pokuty za nepod\u00e1n\u00ed kontroln\u00edho hl\u00e1\u0161en\u00ed,<\/li>\n<li>vr\u00e1cen\u00ed dan\u00ed p\u0159i dovozu a prominut\u00ed celn\u00edho nedoplatku,<\/li>\n<li>potvrzen\u00ed bezdlu\u017enosti.<\/li>\n<\/ul>\n<h2>Sn\u00ed\u017een\u00ed z\u00e1loh \u010di v\u00fdjimka z jejich placen\u00ed<\/h2>\n<p>Pokud plat\u00edte <strong>\u010dtvrtletn\u00ed \u010di pololetn\u00ed z\u00e1lohy <\/strong>na da\u0148 z p\u0159\u00edjmu, m\u016f\u017eete podat \u017e\u00e1dost o jejich sn\u00ed\u017een\u00ed nebo o v\u00fdjimku. Jestli\u017ee m\u00e1te datovou schr\u00e1nku, \u017e\u00e1dost podejte elektronicky.<\/p>\n<p>Pokud spln\u00edte po\u017eadavky Ministerstva financ\u00ed a za\u0161lete prost\u00e9 ozn\u00e1men\u00ed na Finan\u010dn\u00ed spr\u00e1vu, z\u00e1loh\u00e1m se vyhnete a platbu dan\u011b odd\u00e1l\u00edte.<\/p>\n<p>Nejz\u00e1sadn\u011bj\u0161\u00ed podm\u00ednkou je z\u00e1kaz nebo omezen\u00ed podnik\u00e1n\u00ed ve va\u0161em oboru. Konkr\u00e9tn\u00ed rizikov\u00e9 obory najdete <a href=\"https:\/\/www.mfcr.cz\/cs\/aktualne\/tiskove-zpravy\/2020\/mf-pripravilo-velky-liberacni-balicek-39676\" target=\"_blank\" rel=\"noopener noreferrer\">ve vyj\u00e1d\u0159en\u00ed Ministerstva financ\u00ed<\/a>.<\/p>\n<p>K tomuto \u00fa\u010delu neexistuje konkr\u00e9tn\u00ed formul\u00e1\u0159. Ve vlastn\u00edm dokumentu vysv\u011btl\u00edte, pro\u010d o\u010dek\u00e1v\u00e1te, \u017ee da\u0148ov\u00e1 povinnost za aktu\u00e1ln\u00ed obdob\u00ed bude<strong> v\u00fdrazn\u011b ni\u017e\u0161\u00ed<\/strong>. P\u0159ilo\u017ete doklady jako v\u00fdsledovku za dosud prob\u011bhlou \u010d\u00e1st zda\u0148ovac\u00edho obdob\u00ed, v\u00fdpis z da\u0148ov\u00e9 evidence a dal\u0161\u00ed.<\/p>\n<hr \/>\n<p>P\u0159e\u010dtete si i dal\u0161\u00ed <a href=\"https:\/\/money.cz\/novinky-a-tipy\/stitky\/covid-19\/\">\u010dl\u00e1nky o legislativn\u00edch zm\u011bn\u00e1ch v souvislosti s Covid-19<\/a>.<\/p>\n<p>Jste klientem Money nebo iDokladu a m\u00e1te ot\u00e1zku ohledn\u011b koronaviru a podnik\u00e1n\u00ed? Obra\u0165te se na na\u0161i z\u00e1kaznickou linku na \u010d\u00edsle 549 522 503.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00a0 Informace jsou aktu\u00e1ln\u00ed k 30. dubnu v 12:00. Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed Term\u00edn pro p\u00edsemn\u00e9 pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjmu pr\u00e1vnick\u00fdch osob, fyzick\u00fdch osob a &#8230;<\/p>\n","protected":false},"author":2,"featured_media":1654,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[5,14],"tags":[178,64],"class_list":["post-1662","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podnikani","category-zpravodajstvi","tag-covid-19","tag-dan-z-prijmu"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1662","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=1662"}],"version-history":[{"count":5,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1662\/revisions"}],"predecessor-version":[{"id":9592,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1662\/revisions\/9592"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/1654"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=1662"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=1662"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=1662"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}