{"id":1710,"date":"2025-03-12T15:08:25","date_gmt":"2025-03-12T14:08:25","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/komu-se-vyplati-vest-ucetnictvi-a-komu-danovou-evidenci\/"},"modified":"2025-03-12T15:08:27","modified_gmt":"2025-03-12T14:08:27","slug":"komu-se-vyplati-vest-ucetnictvi-a-komu-danovou-evidenci","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/komu-se-vyplati-vest-ucetnictvi-a-komu-danovou-evidenci\/","title":{"rendered":"Komu se vyplat\u00ed v\u00e9st \u00fa\u010detnictv\u00ed a komu da\u0148ovou evidenci"},"content":{"rendered":"<p>Na za\u010d\u00e1tek si vysv\u011btl\u00edme <strong>jednotliv\u00e9 pojmy<\/strong>. Jako podnikatel\u016f se v\u00e1s toti\u017e m\u016f\u017ee t\u00fdkat:<\/p>\n<ul>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jednoduche-ucetnictvi-snadny-zpusob-uctovani-jen-nekoho\/\">\u00fa\u010detnictv\u00ed<\/a>,<\/li>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/co-je-danova-evidence-vcetne-prikladu-vzor\/\">da\u0148ov\u00e1 evidence<\/a>,<\/li>\n<li>a evidence p\u0159\u00edjm\u016f a pohled\u00e1vek (= uplat\u0148ujete pau\u0161\u00e1ln\u00ed v\u00fddaje).<\/li>\n<\/ul>\n<h2>\u00da\u010detnictv\u00ed (d\u0159\u00edve podvojn\u00e9 \u00fa\u010detnictv\u00ed)<\/h2>\n<p>Podvojn\u00e9 \u00fa\u010detnictv\u00ed u\u017e fakticky neexistuje, od roku 2004 se o n\u011bm z pohledu z\u00e1kona mluv\u00ed jen jako o \u00fa\u010detnictv\u00ed. Je to <strong>nejkomplexn\u011bj\u0161\u00ed varianta<\/strong> \u00fa\u010detnictv\u00ed. Jeho sou\u010d\u00e1st\u00ed je nap\u0159\u00edklad \u00fa\u010detn\u00ed rozvaha a v\u00fdkaz zisku a ztr\u00e1ty, tzv. v\u00fdsledovka. \u00da\u010dtuje se podvojn\u00fdm zp\u016fsobem \u2013 tedy na \u00fa\u010dty \u201em\u00e1 d\u00e1ti (MD)\u201c a \u201edal (D)\u201c.<\/p>\n<p>\u00da\u010detnictv\u00ed ze z\u00e1kona vedou v\u0161echny <strong>spole\u010dnosti s ru\u010den\u00edm omezen\u00fdm, akciov\u00e9 spole\u010dnosti<\/strong> a dal\u0161\u00ed typy obchodn\u00edch spole\u010dnost\u00ed.<\/p>\n<p><strong>\u017divnostn\u00edci <\/strong>mus\u00ed v\u00e9st \u00fa\u010detnictv\u00ed, jestli\u017ee:<\/p>\n<ul>\n<li>za lo\u0148sk\u00fd rok m\u011bli <strong>obrat vy\u0161\u0161\u00ed ne\u017e 25 milion\u016f korun<\/strong>,<\/li>\n<li>jsou zapsan\u00ed v obchodn\u00edm rejst\u0159\u00edku,<\/li>\n<li>povinnost v\u00e9st \u00fa\u010detnictv\u00ed jim ukl\u00e1d\u00e1 zvl\u00e1\u0161tn\u00ed pr\u00e1vn\u00ed p\u0159edpis,<\/li>\n<li>jsou spole\u010dn\u00edky ve spole\u010dnosti, kde alespo\u0148 jeden ze spole\u010dn\u00edk\u016f vede \u00fa\u010detnictv\u00ed.<\/li>\n<\/ul>\n<p>OSV\u010c tak\u00e9 mohou<strong> v\u00e9st \u00fa\u010detnictv\u00ed dobrovoln\u011b<\/strong>, i kdy\u017e nespl\u0148uj\u00ed v\u00fd\u0161e uveden\u00e9 podm\u00ednky.<\/p>\n<p>V\u00e9st \u00fa\u010detnictv\u00ed je slo\u017eit\u00e9, a proto si ho podnikatel\u00e9 typicky nevedou sami, ale naj\u00edmaj\u00ed si \u00fa\u010detn\u00ed. Ty pak v\u0161echny pot\u0159ebn\u00e9 dokumenty <strong>zpracov\u00e1vaj\u00ed v \u00fa\u010detn\u00edch softwarech<\/strong>, jako je nap\u0159\u00edklad Money S3. Najdou zde i <a href=\"https:\/\/money.cz\/vlastnosti\/podvojne-ucetnictvi-s3\/\">program na podvojn\u00e9 \u00fa\u010detnictv\u00ed<\/a>.<\/p>\n<h2>Da\u0148ov\u00e1 evidence (d\u0159\u00edve jednoduch\u00e9 \u00fa\u010detnictv\u00ed)<\/h2>\n<p>Da\u0148ov\u00e1 evidence je ur\u010den\u00e1 <strong>pouze pro OSV\u010c<\/strong>. Jak napov\u00edd\u00e1 d\u0159\u00edv\u011bj\u0161\u00ed n\u00e1zev \u201ejednoduch\u00e9 \u00fa\u010detnictv\u00ed\u201c, je tento zp\u016fsob v\u00fdrazn\u011b snaz\u0161\u00ed ne\u017e podvojn\u00e9 \u00fa\u010detnictv\u00ed. P\u0159e\u010dt\u011bte si, jak na <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jednoduche-ucetnictvi-snadny-zpusob-uctovani-jen-nekoho\/\">jednoduch\u00e9 \u00fa\u010detnictv\u00ed<\/a>. Vyzkou\u0161ejte si veden\u00ed <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">jednoduch\u00e9ho \u00fa\u010detnictv\u00ed zdarma v Money S3<\/a>.<\/p>\n<p>Podnikatel\u00e9 v tomto p\u0159\u00edpad\u011b <strong>eviduj\u00ed <\/strong>ve\u0161ker\u00e9:<\/p>\n<ul>\n<li>p\u0159\u00edjmy,<\/li>\n<li>v\u00fddaje,<\/li>\n<li>majetek<\/li>\n<li>a z\u00e1vazky.<\/li>\n<\/ul>\n<p>V da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed pak <strong>uplat\u0148uj\u00ed sv\u00e9 re\u00e1ln\u00e9 v\u00fddaje<\/strong>. Na rozd\u00edl od firem, kter\u00e9 vedou podvojn\u00e9 \u00fa\u010detnictv\u00ed, nemus\u00ed zpracov\u00e1vat <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/ucetni-zaverka-ukazuje-tom-vase-firma-sestavit\/\">\u00fa\u010detn\u00ed z\u00e1v\u011brku<\/a>.<\/p>\n<p>Sou\u010d\u00e1st\u00ed da\u0148ov\u00e9 evidence je:<\/p>\n<ul>\n<li><strong>pen\u011b\u017en\u00ed den\u00edk<\/strong>,<\/li>\n<li>kniha pohled\u00e1vek,<\/li>\n<li>kniha z\u00e1vazk\u016f<\/li>\n<li>a pomocn\u00e9 knihy o ostatn\u00edm majetku (nap\u0159. z\u00e1soby).<\/li>\n<\/ul>\n<div class=\"info-box\">\n<p>TIP: A\u010dkoliv do\u0161lo ke zm\u011bn\u011b terminologie, n\u00e1zev jednoduch\u00e9 \u00fa\u010detnictv\u00ed se st\u00e1le ofici\u00e1ln\u011b pou\u017e\u00edv\u00e1. U\u017e v\u0161ak neozna\u010duje da\u0148ovou evidenci, ale zp\u016fsob \u00fa\u010dtov\u00e1n\u00ed, kter\u00fd mohou vyu\u017e\u00edt pouze spolky, odbory, c\u00edrkve a dal\u0161\u00ed nekomer\u010dn\u00ed organizace. Proto si dejte pozor, a\u0165 tyto term\u00edny nezam\u011b\u0148ujete.<\/p>\n<\/div>\n<h2>Evidence p\u0159\u00edjm\u016f a pohled\u00e1vek (pau\u0161\u00e1ln\u00ed v\u00fddaje)<\/h2>\n<p>Existuj\u00ed i podnikatel\u00e9, kte\u0159\u00ed nevedou ani \u00fa\u010detnictv\u00ed, ani da\u0148ovou evidenci, proto\u017ee jim sta\u010d\u00ed pouze evidence p\u0159\u00edjm\u016f a pohled\u00e1vek. Jsou to drobn\u00ed \u017eivnostn\u00edci, kte\u0159\u00ed maj\u00ed <strong>ro\u010dn\u00ed p\u0159\u00edjmy do 2 milion\u016f korun<\/strong> a rozhodnou se uplat\u0148ovat <strong>v\u00fddaje procentem z p\u0159\u00edjm\u016f<\/strong>, lidov\u011b pau\u0161\u00e1ln\u00ed v\u00fddaje.<\/p>\n<p>V\u00fd\u0161e pau\u0161\u00e1lu se li\u0161\u00ed dle obor\u016f. Nap\u0159\u00edklad \u0159emesln\u00edci a zem\u011bd\u011blci si mohou ze sv\u00fdch p\u0159\u00edjm\u016f automaticky ode\u010d\u00edst 80 % jako v\u00fddaj. Ostatn\u00ed v\u00fddajov\u00e9 pau\u0161\u00e1ly jsou ni\u017e\u0161\u00ed, voln\u00e9 \u017eivnosti maj\u00ed 60 %, herci, pr\u00e1vn\u00edci a l\u00e9ka\u0159i zase 40 %.<\/p>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/pausal-skutecne-vydaje-se-vam-vyplati\/\">P\u0159e\u010dt\u011bte si, jestli je pro v\u00e1s lep\u0161\u00ed pou\u017e\u00edt da\u0148ovou evidenci nebo da\u0148ov\u00fd pau\u0161\u00e1l \u22d8<\/a><\/p>\n<h2>Volba mezi \u00fa\u010detnictv\u00edm a da\u0148ovou evidenc\u00ed<\/h2>\n<p>Jestli\u017ee nemus\u00edte v\u00e9st \u00fa\u010detnictv\u00ed, <strong>rad\u011bji si zvolte da\u0148ovou evidenci<\/strong>, kter\u00e1 je mnohem jednodu\u0161\u0161\u00ed.<\/p>\n<p>Z toho d\u016fvodu si dejte <strong>v za\u010d\u00e1tc\u00edch podnik\u00e1n\u00ed pozor<\/strong>, abyste se automaticky nezaregistrovali do obchodn\u00edho rejst\u0159\u00edku, jestli\u017ee v\u00e1m tuto povinnost neukl\u00e1d\u00e1 zvl\u00e1\u0161tn\u00ed p\u0159edpis. Pokud jste se do obchodn\u00edho rejst\u0159\u00edku nedopat\u0159en\u00edm zapsali, u\u017e nem\u00e1te na v\u00fdb\u011br. \u00da\u010detnictv\u00ed mus\u00edte v\u00e9st minim\u00e1ln\u011b 5 let. Teprve pot\u00e9 m\u016f\u017eete <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/navod-jak-prejit-z-danove-evidence-na-ucetnictvi\/\">p\u0159ej\u00edt na da\u0148ovou evidenci<\/a>.<\/p>\n<p>Jestli chcete zm\u011bnit syst\u00e9m \u00fa\u010dtov\u00e1n\u00ed, mus\u00edte nejd\u0159\u00edv <strong>uzav\u0159\u00edt \u00fa\u010detn\u00ed rok<\/strong>. A\u017e pot\u00e9 m\u016f\u017eete najet na jin\u00fd syst\u00e9m.<\/p>\n<h2>Jak v\u00e9st da\u0148ovou evidenci<\/h2>\n<p>Da\u0148ovou evidenci si n\u011bkte\u0159\u00ed podnikatel\u00e9 vedou sami, dal\u0161\u00ed op\u011bt vyu\u017e\u00edvaj\u00ed slu\u017eeb \u00fa\u010detn\u00edch. A\u0165 u\u017e si vyberete kteroukoliv variantu, po\u010d\u00edtejte s t\u00edm, \u017ee mus\u00edte <strong>shroma\u017e\u010fovat v\u0161echny doklady<\/strong>. Abyste si toti\u017e mohli uplatnit re\u00e1ln\u00e9 n\u00e1klady, mus\u00edte je prok\u00e1zat. Doklady si o\u010d\u00edslujte, abyste je v p\u0159\u00edpad\u011b pot\u0159eby dok\u00e1zali dohledat.<\/p>\n<p>Jejich souhrnou evidenci pak m\u016f\u017eete v\u00e9st t\u0159eba v Excelu. V\u017edy uv\u00e1d\u011bjte:<\/p>\n<ul>\n<li><strong>druh \u00fa\u010detn\u00edho dokladu<\/strong> (nap\u0159. p\u0159\u00edjmov\u00fd\/v\u00fddajov\u00fd pokladn\u00ed doklad, faktura p\u0159ijat\u00e1\/vydan\u00e1)<\/li>\n<li>datum vystaven\u00ed dokladu,<\/li>\n<li>popis transakce,<\/li>\n<li>rozd\u011blen\u00ed p\u0159\u00edjm\u016f a v\u00fddaj\u016f na da\u0148ov\u00e9 a neda\u0148ov\u00e9,<\/li>\n<li>pr\u016fb\u011b\u017en\u00e9 polo\u017eky, kter\u00e9 zachycuj\u00ed p\u0159evod pen\u011bz z pokladny na bankovn\u00ed \u00fa\u010det,<\/li>\n<li>stav hotovosti a bankovn\u00edho \u00fa\u010dtu.<\/li>\n<\/ul>\n<h2>Da\u0148ov\u011b uznateln\u00e9 n\u00e1klady<\/h2>\n<p>Do da\u0148ov\u00e9 evidence sm\u00edte zan\u00e1\u0161et pouze <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-legalne-snizite-zaklad-dane-pomoci-danove-uznatelnych-nakladu\/\">n\u00e1klady<\/a>, kter\u00e9 jste vynalo\u017eili na dosa\u017een\u00ed, zaji\u0161t\u011bn\u00ed a udr\u017een\u00ed zdaniteln\u00fdch p\u0159\u00edjm\u016f. Jsou to tedy <strong>n\u00e1klady, kter\u00e9 byly nezbytn\u00e9<\/strong> k tomu, aby v\u00e1\u0161 byznys vyd\u011bl\u00e1val a vy jste mohli platit dan\u011b.<\/p>\n<p>Mezi n\u011b typicky pat\u0159\u00ed:<\/p>\n<ul>\n<li>mzdy,<\/li>\n<li>zdravotn\u00ed a soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed,<\/li>\n<li>provozn\u00ed v\u00fdlohy (n\u00e1jemn\u00e9, platby za energie),<\/li>\n<li><strong>n\u00e1kup materi\u00e1lu<\/strong>.<\/li>\n<\/ul>\n<p>Mezi da\u0148ov\u011b uznateln\u00e9 n\u00e1klady se naopak <strong>nepo\u010d\u00edtaj\u00ed<\/strong>:<\/p>\n<ul>\n<li>n\u00e1klady na reprezentaci (v\u00e1no\u010dn\u00ed ve\u010d\u00edrky, poho\u0161t\u011bn\u00ed),<\/li>\n<li>spl\u00e1tky \u00fav\u011bru,<\/li>\n<li>odvod DPH,<\/li>\n<li>n\u00e1kup dlouhodob\u00e9ho majetku.<\/li>\n<\/ul>\n<h2>Urychlen\u00ed da\u0148ov\u00e9 evidence<\/h2>\n<p>Excel je u\u017eite\u010dn\u00fdm pomocn\u00edkem p\u0159i <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/navod-jak-zdarma-a-jednoduse-vest-danovou-evidenci-v-excelu\/\">veden\u00ed da\u0148ov\u00e9 evidence<\/a>. Je\u0161t\u011b v\u00edc v\u00e1m ale pom\u016f\u017ee nap\u0159\u00edklad faktura\u010dn\u00ed slu\u017eba <a href=\"https:\/\/www.idoklad.cz\/\">iDoklad<\/a>. V jednom prost\u0159ed\u00ed vystavujete faktury a tak\u00e9 evidujete sv\u00e9 v\u00fddaje, proto\u017ee do iDokladu jednodu\u0161e vlo\u017e\u00edte v\u0161echny p\u0159ijat\u00e9 faktury. Jestli\u017ee m\u00e1te i pap\u00edrov\u00e9 \u00fa\u010dtenky, naskenujete je \u010di vyfot\u00edte a vlo\u017e\u00edte do aplikace. <strong>Zbav\u00edte se tak krabic s \u00fa\u010dtenkami<\/strong> a nav\u00edc ne\u0159e\u0161\u00edte, \u017ee doklad za p\u00e1r let vybledne a \u00fadaje se z n\u011bj nedaj\u00ed p\u0159e\u010d\u00edst.<\/p>\n<p>Oproti Excelu nemus\u00edte nic nastavovat, jen vypln\u00edte \u00fadaje do p\u0159ipraven\u00fdch kolonek a iDoklad v\u00e1m <strong>zobraz\u00ed p\u0159ehledy p\u0159\u00edjm\u016f i v\u00fddaj\u016f<\/strong>. Snadno si tak\u00e9 vygenerujete podklady pro da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed \u010di v\u0161echny doklady elektronicky po\u0161lete sv\u00e9 \u00fa\u010detn\u00ed.<\/p>\n<p>Pro \u017eivnostn\u00edky, kte\u0159\u00ed <strong>maj\u00ed i sklad<\/strong>, je na da\u0148ovou evidenci vhodn\u011bj\u0161\u00ed <a href=\"https:\/\/money.cz\/\">\u00fa\u010detn\u00ed program Money S3<\/a>, kter\u00fd obsahuje <a href=\"https:\/\/money.cz\/vlastnosti\/danova-evidence-s3\/\">program pro da\u0148ovou evidenci<\/a>.\u00a0Stejn\u011b jako v iDokladu v n\u011bm evidujete p\u0159\u00edjmy a v\u00fddaje, ale nav\u00edc m\u00e1te spoustu dal\u0161\u00edch funkc\u00ed jako t\u0159eba <a href=\"https:\/\/money.cz\/vlastnosti\/skladove-hospodarstvi-a-objednavky-s3\/\">skladov\u00e9 hospod\u00e1\u0159stv\u00ed<\/a> nebo <a href=\"https:\/\/money.cz\/vlastnosti\/mzdy-a-personalistika-s3\/\">mzdovou agendu<\/a>.<\/p>\n<p>TIP: Pokud z\u00e1klady da\u0148ov\u00e9 evidence zn\u00e1te a jen se pot\u0159ebuje nau\u010dit ji zpracov\u00e1vat v Money S3, m\u016f\u017ee se v\u00e1m hodit toto <a href=\"https:\/\/money.cz\/podpora\/#skoleni\">\u0161kolen\u00ed<\/a>.<\/p>\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Na za\u010d\u00e1tek si vysv\u011btl\u00edme jednotliv\u00e9 pojmy. Jako podnikatel\u016f se v\u00e1s toti\u017e m\u016f\u017ee t\u00fdkat: \u00fa\u010detnictv\u00ed, da\u0148ov\u00e1 evidence, a evidence p\u0159\u00edjm\u016f a pohled\u00e1vek (= uplat\u0148ujete pau\u0161\u00e1ln\u00ed v\u00fddaje). &#8230;<\/p>\n","protected":false},"author":2,"featured_media":1711,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[5,19],"tags":[125,99],"class_list":["post-1710","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podnikani","category-start-podnikani","tag-danova-evidence","tag-ucetnictvi"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1710","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=1710"}],"version-history":[{"count":6,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1710\/revisions"}],"predecessor-version":[{"id":16986,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1710\/revisions\/16986"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/1711"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=1710"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=1710"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=1710"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}