{"id":18572,"date":"2026-02-03T19:04:09","date_gmt":"2026-02-03T18:04:09","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=18572"},"modified":"2026-02-03T19:04:10","modified_gmt":"2026-02-03T18:04:10","slug":"leden-2026-rucni-vyber-klicovych-udalosti-pro-male-a-stredni-firmy","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/leden-2026-rucni-vyber-klicovych-udalosti-pro-male-a-stredni-firmy\/","title":{"rendered":"[Leden 2026] Ru\u010dn\u00ed v\u00fdb\u011br kl\u00ed\u010dov\u00fdch ud\u00e1lost\u00ed pro mal\u00e9 a st\u0159edn\u00ed firmy"},"content":{"rendered":"<h2>Rok 2026 p\u0159in\u00e1\u0161\u00ed podnikatel\u016fm \u0159adu legislativn\u00edch zm\u011bn<\/h2>\n<p>Od ledna 2026 za\u010dala platit s\u00e9rie legislativn\u00edch novinek, kter\u00e9 se dot\u00fdkaj\u00ed zejm\u00e9na OSV\u010c. V\u00fdrazn\u011b vzrostly minim\u00e1ln\u00ed<strong> z\u00e1lohy na soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed <\/strong>\u2013 u hlavn\u00ed \u010dinnosti z 4 759 K\u010d na<strong> 5 720 K\u010d<\/strong>, u vedlej\u0161\u00ed z 1 496 K\u010d na <strong>1 574 K\u010d<\/strong>. Zm\u011bny se prom\u00edtly i do pau\u0161\u00e1ln\u00ed dan\u011b, kter\u00e1 v prvn\u00edm p\u00e1smu nov\u011b \u010din\u00ed<strong> 9 984 K\u010d<\/strong> m\u011bs\u00ed\u010dn\u011b. Dal\u0161\u00ed novinkou je povinn\u00e1 elektronick\u00e1 komunikace se zdravotn\u00edmi poji\u0161\u0165ovnami \u2013 p\u0159ehledy u\u017e nebude mo\u017en\u00e9 pod\u00e1vat v pap\u00edrov\u00e9 podob\u011b. <a href=\"https:\/\/www.podnikatel.cz\/clanky\/velky-rozcestnik-zmen-v-roce-2026-ktere-se-tykaji-podnikatelu\/\" target=\"_blank\" rel=\"noopener\">P\u0159ehled zm\u011bn p\u0159in\u00e1\u0161\u00ed web Podnikatel.cz<\/a>.<\/p>\n<p>\u00dalevu naopak p\u0159in\u00e1\u0161\u00ed zm\u011bny v oblasti auditu \u00fa\u010detn\u00edch z\u00e1v\u011brek. Mal\u00e9 \u00fa\u010detn\u00ed jednotky se od roku 2026 <strong>vyhnou povinn\u00e9mu auditu<\/strong> a z\u00e1rove\u0148 se zv\u00fd\u0161ily limity pro st\u0159edn\u00ed \u00fa\u010detn\u00ed jednotky \u2013 hranice aktiv vzrostla na 120 milion\u016f K\u010d a limit obratu na 240 milion\u016f K\u010d. Zm\u011bnila se tak\u00e9 minim\u00e1ln\u00ed mzda, kter\u00e1 d\u00edky nov\u00e9mu valoriza\u010dn\u00edmu mechanismu vzrostla na <strong>22 400 K\u010d<\/strong>. O t\u011bchto a dal\u0161\u00edch zm\u011bn\u00e1ch informuje web <a href=\"https:\/\/www.businessinfo.cz\/navody\/special-zmeny-pro-podnikatele-od-roku-2026\/\" target=\"_blank\" rel=\"noopener\">BusinessInfo<\/a>.<\/p>\n<h2>NRB nab\u00edz\u00ed bez\u00faro\u010dn\u00e9 \u00fav\u011bry na rozvoj podnik\u00e1n\u00ed<\/h2>\n<p>N\u00e1rodn\u00ed rozvojov\u00e1 banka (NRB) vyhl\u00e1sila druhou v\u00fdzvu programu <strong>Expanze<\/strong> \u2013 v r\u00e1mci n\u00ed mohou mal\u00e9 a st\u0159edn\u00ed podniky z\u00edskat <strong>bez\u00faro\u010dn\u00fd \u00fav\u011br bez poplatk\u016f<\/strong>. Web <a href=\"https:\/\/www.finmag.cz\/finance\/484110-levne-penize-na-rozvoj-podnikani-nrb-prinasi-podnikatelske-uvery-bez-uroku-i-bez-poplatku\" target=\"_blank\" rel=\"noopener\">Finmag<\/a> uv\u00e1d\u00ed, \u017ee v\u00fd\u0161e \u00fav\u011bru se pohybuje od <strong>1 do 100 milion\u016f korun<\/strong> a splatnost m\u016f\u017ee dos\u00e1hnout a\u017e 15 let. Celkem je pro podnikatele p\u0159ipraveno p\u0159es <strong>5 miliard korun<\/strong>. \u017d\u00e1dosti je mo\u017en\u00e9 pod\u00e1vat od <strong>2. \u00fanora 2026 a\u017e do 30. \u010dervna 2029<\/strong> nebo do vy\u010derp\u00e1n\u00ed alokace.<\/p>\n<p>Zv\u00fdhodn\u011bn\u00fd \u00fav\u011br m\u016f\u017ee pokr\u00fdt <strong>a\u017e 50 %<\/strong> zp\u016fsobil\u00fdch v\u00fddaj\u016f projektu, p\u0159i\u010dem\u017e minim\u00e1ln\u011b 20 % mus\u00ed b\u00fdt financov\u00e1no partnersk\u00fdm komer\u010dn\u00edm \u00fav\u011brem. Program se zam\u011b\u0159uje na <strong>investi\u010dn\u00ed projekty<\/strong> \u2013 financovat lze nap\u0159\u00edklad n\u00e1kup stroj\u016f a za\u0159\u00edzen\u00ed, po\u0159\u00edzen\u00ed nebytov\u00fdch prostor, stavebn\u00ed \u00fapravy \u010di dlouhodob\u00fd nehmotn\u00fd majetek. Nab\u00eddka tak p\u0159edstavuje zaj\u00edmavou mo\u017enost, jak mohou podnikatel\u00e9 levn\u011b financovat rozvoj a modernizaci sv\u00e9ho podnik\u00e1n\u00ed. Informuje o tom web <a href=\"https:\/\/www.businessinfo.cz\/clanky\/nrb-spousti-klicovy-uverovy-financni-nastroj-expanze-uvery-optak-pro-male-a-stredni-podniky\/\" target=\"_blank\" rel=\"noopener\">BusinessInfo<\/a>.\u00a0<\/p>\n<h2>Vl\u00e1da slibuje n\u00e1vrat zru\u0161en\u00fdch da\u0148ov\u00fdch slev<\/h2>\n<p>Nov\u00e1 vl\u00e1da ve sv\u00e9m programov\u00e9m prohl\u00e1\u0161en\u00ed potvrdila z\u00e1m\u011br vr\u00e1tit n\u011bkter\u00e9 da\u0148ov\u00e9 v\u00fdhody, kter\u00e9 zru\u0161il konsolida\u010dn\u00ed bal\u00ed\u010dek p\u0159edchoz\u00edho kabinetu. Informuje o tom <a href=\"https:\/\/www.podnikatel.cz\/clanky\/zrusene-slevy-na-dani-by-se-mely-vratit-potvrdila-babisova-vlada\/\" target=\"_blank\" rel=\"noopener\">Podnikatel.cz<\/a>. Konkr\u00e9tn\u011b chce obnovit <strong>slevu na druh\u00e9ho z man\u017eel\u016f<\/strong>, <strong>\u0161kolkovn\u00e9<\/strong> a da\u0148ovou slevu pro <strong>pracuj\u00edc\u00ed studenty<\/strong>. Sou\u010dasn\u011b se zavazuje, \u017ee nebude zvy\u0161ovat \u017e\u00e1dn\u00e9 dan\u011b a naopak podpo\u0159\u00ed rodiny zaveden\u00edm nov\u00e9 v\u00fdrazn\u00e9<strong> slevy na \u010dtvrt\u00e9 a ka\u017ed\u00e9 dal\u0161\u00ed d\u00edt\u011b<\/strong>.<\/p>\n<p>K pl\u00e1novan\u00fdm zm\u011bn\u00e1m v\u0161ak zat\u00edm neexistuje konkr\u00e9tn\u00ed n\u00e1vrh novely z\u00e1kona o dani z p\u0159\u00edjm\u016f, a detaily tak nejsou zn\u00e1my. Podle webu <a href=\"https:\/\/www.mesec.cz\/aktuality\/sliby-nove-vlady-ktere-danove-slevy-se-vrati-a-ktere-nove-vzniknou\/\" target=\"_blank\" rel=\"noopener\">M\u011b\u0161ec.cz<\/a> programov\u00e9 prohl\u00e1\u0161en\u00ed rovn\u011b\u017e po\u010d\u00edt\u00e1 s <strong>n\u00e1vratem elektronick\u00e9 evidence tr\u017eeb<\/strong>, s n\u00ed\u017e by m\u011bla b\u00fdt spojena p\u0159\u00edm\u00e1 da\u0148ov\u00e1<strong> sleva pro OSV\u010c eviduj\u00edc\u00ed tr\u017eby<\/strong> \u2013 podobn\u011b jako v minulosti, kdy podnikatel\u00e9 mohli uplatnit jednor\u00e1zovou slevu na n\u00e1klady spojen\u00e9 se zaveden\u00edm EET. P\u0159esn\u00e1 podoba t\u011bchto opat\u0159en\u00ed bude z\u00e1viset na budouc\u00ed legislativ\u011b.<\/p>\n<h2>Maloobchodn\u00ed tr\u017eby v listopadu v\u00fdrazn\u011b vzrostly<\/h2>\n<p>Podle \u00fadaj\u016f <a href=\"https:\/\/csu.gov.cz\/rychle-informace\/maloobchod-listopad-2025\" target=\"_blank\" rel=\"noopener\">\u010cesk\u00e9ho statistick\u00e9ho \u00fa\u0159adu<\/a> se tr\u017eby v maloobchod\u011b v listopadu 2025 re\u00e1ln\u011b <strong>zv\u00fd\u0161ily meziro\u010dn\u011b o 4,6 %<\/strong> a mezim\u011bs\u00ed\u010dn\u011b o 0,8 %. R\u016fst zaznamenaly <strong>t\u00e9m\u011b\u0159 v\u0161echny segmenty<\/strong> \u2013 nepotravin\u00e1\u0159sk\u00e9 zbo\u017e\u00ed pos\u00edlilo meziro\u010dn\u011b o 6,3 %, pohonn\u00e9 hmoty o 6 % a po dvou slab\u0161\u00edch m\u011bs\u00edc\u00edch se do plusu vr\u00e1tily i potraviny s r\u016fstem o 1,1 %. Mezim\u011bs\u00ed\u010dn\u011b rostly tr\u017eby rovn\u011b\u017e nap\u0159\u00ed\u010d kategoriemi.<\/p>\n<p>Hlavn\u00edm motorem r\u016fstu z\u016fst\u00e1vaj\u00ed<strong> internetov\u00e9 obchody<\/strong>, kter\u00fdm se tr\u017eby meziro\u010dn\u011b zv\u00fd\u0161ily<strong> o 15,8 %<\/strong>. Podle analytik\u016f v\u00fdsledky p\u0159ekonaly o\u010dek\u00e1v\u00e1n\u00ed trhu, kter\u00fd po\u010d\u00edtal s r\u016fstem kolem 3,4 %. Jak na webu <a href=\"https:\/\/www.finmag.cz\/ekonomika\/484080-utraceji!-nova-cisla-o-trzbach-obchodniku-dodaji-optimismus\" target=\"_blank\" rel=\"noopener\">Finmag<\/a> uv\u00e1d\u00ed ekonom Radom\u00edr J\u00e1\u010d, vy\u0161\u0161\u00ed spot\u0159ebu dom\u00e1cnost\u00ed podporuje kombinace n\u00edzk\u00e9 inflace a solidn\u00edho r\u016fstu mezd. V\u00fdjimkou z pozitivn\u00edho v\u00fdvoje byly jen prodejny s po\u010d\u00edta\u010dov\u00fdm a komunika\u010dn\u00edm za\u0159\u00edzen\u00edm a s v\u00fdrobky pro dom\u00e1cnost, kde tr\u017eby m\u00edrn\u011b klesly.<\/p>\n<h2>\u010cesk\u00e9 e-shopy p\u0159ekonaly hranici 200 miliard, tr\u017eby rostly o \u0161est procent<\/h2>\n<p>Rok 2025 byl pro tuzemskou e-commerce mimo\u0159\u00e1dn\u011b \u00fasp\u011b\u0161n\u00fd. Podle \u00fadaj\u016f Asociace pro elektronickou komerci (APEK) a port\u00e1lu Heureka.cz vzrostly obraty internetov\u00fdch obchod\u016f<strong> meziro\u010dn\u011b o 6 %<\/strong> a dos\u00e1hly <strong>206 miliard korun<\/strong>. Jak informuje <a href=\"https:\/\/cc.cz\/e-commerce-prekonala-ocekavani-cesi-podruhe-v-historii-v-e-shopech-nakoupili-za-vice-nez-200-miliard\/\" target=\"_blank\" rel=\"noopener\">CzechCrunch<\/a>, v\u016fbec poprv\u00e9 od obdob\u00ed pandemie tak byla znovu p\u0159ekon\u00e1na hranice 200 miliard korun. \u010ce\u0161i podle APEK utr\u00e1celi online po cel\u00fd rok v\u00edce ne\u017e v roce 2024 a r\u016fst se da\u0159ilo dr\u017eet stabiln\u011b v pr\u016fb\u011bhu v\u0161ech m\u011bs\u00edc\u016f.<\/p>\n<p>Po prudk\u00e9m boomu b\u011bhem covidu a n\u00e1sledn\u00e9m kr\u00e1tkodob\u00e9m propadu se \u010desk\u00e1 e-commerce vrac\u00ed k p\u0159irozen\u00e9mu tempu r\u016fstu a ji\u017e <strong>druh\u00fd rok po sob\u011b posiluje<\/strong>. Tuzemsk\u00e9 e-shopy si p\u0159itom udr\u017euj\u00ed dobrou pozici i navzdory konkurenci asijsk\u00fdch platforem typu Temu, Shein \u010di AliExpress. Jejich vliv na \u010desk\u00fd trh se podle APEK nejev\u00ed jako z\u00e1sadn\u00ed a nov\u011b zav\u00e1d\u011bn\u00e1 <strong>cla na dovoz levn\u00e9ho zbo\u017e\u00ed <\/strong>z \u010c\u00edny by m\u011bla tlak je\u0161t\u011b zm\u00edrnit, uv\u00e1d\u00ed to <a href=\"https:\/\/www.businessinfo.cz\/clanky\/ceska-e-commerce-se-dari-obraty-e-shopu-loni-narostly-o-sest-procent\/\" target=\"_blank\" rel=\"noopener\">BusinessInfo.cz<\/a>. Odborn\u00edci o\u010dek\u00e1vaj\u00ed, \u017ee pozitivn\u00ed trend bude pokra\u010dovat i v roce 2026.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Rok 2026 p\u0159in\u00e1\u0161\u00ed podnikatel\u016fm \u0159adu legislativn\u00edch zm\u011bn Od ledna 2026 za\u010dala platit s\u00e9rie legislativn\u00edch novinek, kter\u00e9 se dot\u00fdkaj\u00ed zejm\u00e9na OSV\u010c. V\u00fdrazn\u011b vzrostly minim\u00e1ln\u00ed z\u00e1lohy na &#8230;<\/p>\n","protected":false},"author":2,"featured_media":18356,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[5,14],"tags":[278,252],"class_list":["post-18572","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podnikani","category-zpravodajstvi","tag-podnikani","tag-rozvoj-podnikani"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/18572","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=18572"}],"version-history":[{"count":1,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/18572\/revisions"}],"predecessor-version":[{"id":18573,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/18572\/revisions\/18573"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/18356"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=18572"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=18572"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=18572"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}